All individual entrepreneurs and legal entities in the course of conducting business are faced with the need to make monetary payments using cash. Such calculations must be performed in a certain order established by Bank of Russia Directive No. 3210 dated March 11, 2014.

Violation of this procedure may provoke extraordinary inspections by regulatory authorities and the imposition of fines.

Directive of the Central Bank of the Russian Federation No. 3210 applies to:

• for individual entrepreneurs and small businesses;
• organizations that are not small;
• companies with separate divisions;
• persons using cash registers or strict reporting forms;
• employers issuing funds on account.

All listed persons and organizations must rely on the document in question when conducting cash transactions.

According to current legislation, cash transactions are not included in the number of business-type transactions for which organizations can independently approve the forms of primary documents.

The uniform forms that must be used by all individual entrepreneurs and legal entities are approved by Directive of the Central Bank of the Russian Federation No. 3210. Some forms are allowed to be used electronically, provided there is a digital signature. When and in what cases this can be done – we will consider further.

The procedure for calculating the cash limit at the cash desk

Bank of Russia Directive No. 3210 states that legal entities must establish the maximum allowable amount of cash that can remain in the cash register at the end of each working day. Cash that exceeds the approved limit must be surrendered to a banking organization.

In the current version of the document, the obligation to set a limit applies only to legal entities. Individual entrepreneurs and small businesses are exempt from this.

The cash limit can be calculated:

• based on the amount of cash receipts for goods sold, services or work provided (for new organizations - based on the expected amounts of receipts);
• based on the volume of cash issued (for new organizations - based on their expected volume), excluding amounts intended for payment of salaries and stipends.

Until June 2017, when changes were made to Directive No. 3210, business entities could not choose their preferred method for calculating the cash limit - they always used only the first option by default. The second method could only be used if there was no cash receipts at the cash desk.

Maintaining cash documents for individual entrepreneurs

If earlier, until 2017, individual entrepreneurs, along with legal entities, were required to draw up cash receipts and debit orders and maintain cash books, today the situation has changed.

Individual entrepreneurs operating in accordance with Russian tax legislation, in accordance with paragraphs 4.1 and 4.6 of the considered Directive of the Central Bank of the Russian Federation, today may not draw up: cash documentation and a cash book. In particular, this applies to entrepreneurs who are payers of UTII, ESHE and businessmen who use a patent or simplified taxation system.

Entrepreneurs in the general regime keep records of income and expenses in the appropriate book, which means that the changes in 2017 apply to them as well.

Features of maintaining a cash book

Legal entities that are not exempt from maintaining a cash book and cash documents must comply with certain rules.

The rules are:

• the cash book and other documents can be drawn up in paper form and filled out by hand;
• the cash book and documentation can be filled out on a computer and then printed out in paper form;
• The cash book and documents can be filled out and transferred to controlling structures in electronic form, provided that the information is protected from distortion and unauthorized access is prevented.

The first two methods of maintaining documentation require the signature of the responsible person, the third method allows the use of an electronic digital signature.

The responsible specialist must make sure that all documents contain the signatures of the manager (chief accountant or director). Not only the cashier, but also any other person vested with the appropriate authority can be responsible for maintaining the cash book and other cash documents.

Some cash handling issues

Clause 6.3 of the Directive of the Central Bank of the Russian Federation No. 3210 states that in order to issue cash that is required to meet the needs of a legal entity, an expense cash order must be issued in accordance with a written application of the accountable person and in accordance with the manager’s administrative document.

The application or document must contain information about the amount of cash and the period for which it is issued.

The document must also indicate the date of its preparation and the signature of the responsible person.

Cash exceeding the established limit may be surrendered:

• directly to the bank;
• to an organization that is part of the Central Bank of the Russian Federation system and is engaged in the transportation, collection and acceptance of cash from clients.

Previously, it was also possible to credit money to an account using the federal postal service.

Responsibility for violation of the procedure for conducting cash transactions

Handling cash is a fairly serious issue. Violation of the procedure for working with cash and the rules for conducting cash transactions is considered a violation of the law, for which administrative liability is provided.

The amount of liability is determined in Article 15.1 of the Code of Administrative Offenses of the Russian Federation:

• the fine for officials of organizations can range from four to five thousand rubles;
• The fine for legal entities can range from 40 to 50 thousand rubles.

Significant violations for which fines are imposed are:

• conducting cash payments with other organizations in excess of approved limits;
• incomplete transfer of cash to the cash desk;
• violation of the procedure for storing free financial resources;
• storage of cash in excess of approved limits.

Thus, in order to avoid paying fines, entrepreneurs and legal entities must monitor changes in legislation and strictly comply with the rules approved by the Central Bank of the Russian Federation.

which banking specialists often use in their speech

publication date: 04/26/2013

update date: 04/10/2019

Bankers are very familiar with the regulations that govern their activities. These documents are re-read at the bank many times, depending on the complexity of the transactions being carried out and the emergence of new ones. Moreover, in Russia, laws, instructions and regulations are constantly undergoing changes, often very significant, and it is necessary to re-read the documents again. And the numbers of these documents are quickly remembered. Behind these numbers stands a whole era of development of banking in Russia and a huge amount of knowledge regulating the entire range of banking operations.

In this regard, to reduce references to any normative act in your speech bank employees only mention the document number, without using its name or what it is about. Dedicated specialists absolutely understand what it is about, what it is about, and why it is mentioned.

To introduce the uninitiated to banking, ProfBanking posts a list of the main documents regulating banking activities and provides a brief annotation to each regulatory act.

If you want to see everything documents on banking activities and their texts, go to the banking library.

Main regulations governing banking activities:

395-1 – the main federal law on banks and banking activities, gives the concepts of “credit organization”, “bank”, “non-bank credit organization”, “banking group”, “banking holding company”, “banking operations”, “deposit”, “depositor”, establishes the amount of the minimum authorized capital of a bank, qualification requirements for bank managers, contains rules on the registration of credit organizations and their licensing, as well as grounds for revoking a bank’s license, features of the reorganization and liquidation of banks. Of course, every bank employee should know this law.

Federal Law No. 395-1 of December 2, 1990 “On banks and banking activities”

86-FZ– the law on the Central Bank of the Russian Federation, establishes the functions of the Central Bank of the Russian Federation, describes the governing bodies of the Bank of Russia, the reporting requirements of the Bank of Russia, defines the monetary unit of Russia, the main instruments and methods of monetary policy, the rights of the Central Bank of the Russian Federation to carry out certain operations, and also concerns norms of banking regulation and banking supervision. Every bank employee should know this law.

Official details of the regulatory act:

Federal Law No. 86-FZ of July 10, 2002 “On the Central Bank of the Russian Federation (Bank of Russia)”

579-P– Chart of accounts for bank accounting and rules for reflecting transactions in the bank’s accounting records (until April 3, 2017, Regulation No. 385-P was applied, but it was cancelled).

Official details of the regulatory act:

Regulations of the Central Bank of the Russian Federation No. 579-P dated February 27, 2017 “On Chart of accounts for credit institutions and the procedure for its application »

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153-I– the most important document on the rules for opening and closing all types of bank accounts opened for individuals, legal entities, and entrepreneurs: current, settlement, correspondent and other accounts. The instructions also apply to accounts for accounting deposits and deposit accounts of courts, divisions of the bailiff service, law enforcement agencies and notaries. The instructions contain a list of documents required to open each account, requirements for conducting a client’s legal business, and drawing up a card with sample signatures and a seal.

Official details of the regulatory act:

Instruction of the Central Bank of the Russian Federation No. 153-I dated May 30, 2014 “On opening and closing bank accounts, deposit accounts, deposit accounts”

161-FZ– law on the national payment system. This law is a new stage in the development of the settlement system in the Russian Federation. It establishes the legal and organizational foundations of the national payment system, regulates the procedure for the provision of payment services, including the transfer of funds, the use of electronic means of payment, the activities of subjects of the national payment system, and also determines the requirements for the organization and functioning of payment systems, the procedure for supervision and surveillance in the national payment system.

Official details of the regulatory act:

Federal Law No. 161-FZ of June 27, 2011 “On the National Payment System”

383-P– Regulations of the Central Bank of the Russian Federation establishing the rules for the transfer of funds by credit institutions in Russian rubles through bank accounts and without opening bank accounts. Regulation No. 383-P was developed on the basis of Law 161-FZ “On the National Payment System” and establishes the following forms of non-cash payments: settlements by payment orders; by letter of credit; collection orders; checks; direct debit; in the form of electronic money transfer.

Transfers of funds can be issued by orders in the form of: payment order, collection order, payment request, payment order. The forms of these documents are given in the appendices to Regulation 383-P.

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 383-P dated June 19, 2012 “On the rules for transferring funds”

180-I– one of the most important Instructions of the Central Bank of the Russian Federation, establishing a methodology for calculating mandatory bank ratios. The Instruction establishes 12 mandatory standards, each of which must be observed by the bank on a daily basis (until July 28, 2017, Instruction No. 139-I was applied, but it was cancelled).

Official details of the regulatory act:

Instruction of the Central Bank of the Russian Federation No. 180-I dated June 28, 2017 “On mandatory standards for banks”

595-P– Regulations that regulate the rules for participants in the payment system of the Bank of Russia (PS BR). In addition, Regulation 595-P introduced a new structure of the BIC and the procedure for its assignment, but for existing banks the BIC remains the same.

Official details of the regulatory act:

Regulations of the Central Bank of the Russian Federation No. 595-P dated 07/06/2017 “On the payment system of the Bank of Russia”

507-P– regulations on the Fore (Fore - mandatory reserve fund): how to calculate the amount of required reserves, the procedure for regulating the Fore, the procedure for drawing up and submitting to the Bank of Russia calculations for required reserves.

Official details of the regulatory act:

Regulations of the Central Bank of the Russian Federation No. 507-P dated December 1, 2015 “On required reserves of credit institutions”

590-P– one of the most important and complex regulations of the Bank of Russia; establishes the procedure for classifying loans into quality categories, taking into account the financial situation of the borrower and the quality of debt servicing, determines the limits of the amount of the estimated reserve as a percentage of the amount of the principal debt, the features of the formation of a reserve for loans for portfolios of homogeneous loans, the procedure for the bank to write off bad debts on loans. A necessary document for working with loans, discounted bills, securities for transactions with deferred payment or delivery, factoring requirements (until July 14, 2017, Regulation No. 254-P was applied, but it was cancelled)

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 590-P dated June 28, 2017 “Regulations on the procedure for the formation by credit institutions of reserves for possible losses on loans, on loan and equivalent debt”

611-P– a document on the classification of other (not related to loans under 590-P) elements of the calculation base in order to form a reserve for possible losses.

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 611-P dated October 23, 2017 “On the procedure for credit institutions to form reserves for possible losses”

4927-U– did you know that each commercial bank provides the Bank of Russia with several dozen different reports on its activities quarterly, monthly, ten days, daily? This document establishes reporting forms for credit institutions. A very voluminous regulatory act. Contains not only report forms, but also the procedure for compiling and submitting each report.

Official details of the regulatory act:

Directive of the Bank of Russia No. 4927-U dated October 8, 2018 “On the list, forms and procedure for compiling and submitting reporting forms for credit institutions to the Central Bank of the Russian Federation”

646-P– establishes a methodology for determining the amount of bank capital, taking into account international approaches to increasing the stability of the banking sector (“Basel III”). The amount of own funds (capital), determined in accordance with Regulation 646-P, is used to determine the values ​​of mandatory standards, as well as in other cases when, in order to determine the value of prudential standards of activity, the indicator of the credit institution’s own funds is used.

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 646-P dated July 4, 2018 “On the methodology for determining the own funds (capital) of credit institutions (“BASEL III”)”

178-I– establishes the size (limits) of open currency positions, the methodology for their calculation and the features of supervision over their compliance.

Official details of the regulatory act:

Instruction of the Bank of Russia No. 178-I dated December 28, 2016 “On establishing the size (limits) of open currency positions, the methodology for their calculation and the specifics of supervising their compliance by credit institutions”

148-I– a normative act concerning the issues of issuing shares and bonds by commercial banks, preparing a securities prospectus, and registering the issue of securities by banks.

Official details of the regulatory act:

Instruction of the Central Bank of the Russian Federation No. 148-I dated December 27, 2013 “On the procedure for implementing the procedure for issuing securities of credit institutions on the territory of the Russian Federation”

135-I- a large and complex regulatory act concerning issues of state registration of banks and the issuance of licenses to them. This document is well known to the bank's legal service and bank management. Describes all types of banking licenses, general requirements for the founders of the bank, the list of documents submitted to the Central Bank of the Russian Federation for obtaining licenses, for the opening and closing of branches by banks, for the reorganization of the bank.

Official details of the regulatory act:

Instruction of the Central Bank of the Russian Federation No. 135-I dated 04/02/2010 “On the procedure for the Bank of Russia to make decisions on state registration of credit institutions and issuance of licenses for banking operations”

242-P– a document on internal control in a bank, why a system of internal control in a bank is needed, how to organize it.

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 242-P dated December 16, 2003 “Regulations on the organization of internal control in credit institutions and banking groups”

115-FZ– a federal law aimed at creating a mechanism to combat money laundering and the financing of terrorism. To the unusual functions available to banks, this law added one more - the function of mandatory control over questionable transactions with the obligation to submit information about them to Rosfinmonitoring. Since the adoption of the law in 2001, a lot has changed in the work of banks: full-fledged internal services have appeared, dealing only with issues of countering legalization, voluminous internal bank documents on countering legalization issues have been written, questionnaires have been developed for clients and beneficiaries, special software systems and communication channels have been introduced. .

Official details of the regulatory act:

Federal Law No. 115-FZ of 07.08.2001 “On combating the legalization (laundering) of proceeds from crime and the financing of terrorism”

499-P– this is the procedure for identifying clients in order to comply with the provisions of Law 115-FZ.

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 499-P 10.15.2015 “On identification by credit institutions of clients, client representatives, beneficiaries and beneficial owners for the purpose of combating the legalization (laundering) of proceeds from crime and the financing of terrorism”

39-FZ– the main regulatory act on the securities market and the activities of professional participants in the securities market; the law establishes the concepts of “equity security”, “share”, “bond”, “issuer option”, “issuer”, “registered emission securities”, “documentary form”, “book-entry form”, “state registration number of the issue”, “public offering of securities”, “listing of securities”, “brokerage activities”, “dealer activities”, “securities management activities”, “depository activities” and others.

Official details of the regulatory act:

Federal Law No. 39-FZ of April 22, 1996 “On the securities market”

Geneva Convention or (Promissory Note Convention)- an international normative act concluded in Geneva in 1930, which came into force for the USSR in 1937 and, by succession, applies to Russia. Refers to special bill legislation and establishes uniform norms and requirements for the execution of bills and bill circulation for states that have acceded to the Convention. Despite the fact that bill relations in Russia are regulated not so much by the Geneva Conventions, but by the Resolution of the Central Executive Committee and the Council of People's Commissars of the USSR dated August 7, 1937 No. 104/1341 “On the implementation of the provisions on bills of exchange and promissory notes”, which practically repeats rules of the Geneva Convention, to work with bills of exchange you need to know both documents very well.

Official details of the regulatory act:

645-P– rules for the issuance and registration of certificates of deposit and savings by banks, which also includes a requirement for mandatory registration of the conditions for issuing savings and certificates of deposit of credit organizations with the Bank of Russia.

Official details of the regulatory act:

Bank of Russia Regulation No. 645-P dated July 3, 2018 “On savings and deposit certificates of credit institutions”

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173-FZ– the law on Russian currency policy, introduces the concepts of “domestic securities”, “external securities”, “residents”, “non-residents”, “currency transactions” and enshrines the basic principle of currency legislation: “everything is prohibited except what is expressly permitted " The law is very important for banks, since banks are entrusted with the function of currency control agents.

Official details of the regulatory act:

Federal Law No. 173-FZ of December 10, 2003 “On Currency Regulation and Currency Control”

177-FZ– the law on deposit insurance in banks, defines the basic principles of deposit insurance, participants in the insurance system, what deposits are insured, an insured event, the amount of compensation for deposits in a bank, the competence of the Deposit Insurance Agency, requirements for banks participating in the deposit insurance system, the calculation procedure and payment by banks of insurance premiums to the Agency’s account with the Bank of Russia.

Official details of the regulatory act:

Federal Law No. 177-FZ of December 23, 2003 “On insurance of deposits in banks of the Russian Federation”

630-P– determines the procedure for conducting cash transactions by banks with cash rubles when carrying out banking operations and other transactions, the procedure for working with banknotes of the Bank of Russia that raise doubts about solvency, insolvent banknotes of the Bank of Russia, the presence of signs of counterfeiting of which does not raise doubts among the cashier of a credit institution, and also establishes rules for the storage, transportation and collection of cash in credit institutions on the territory of the Russian Federation.

Official details of the regulatory act:

Bank of Russia Regulation No. 630-P dated January 29, 2018 “On the procedure for conducting cash transactions and the rules for storage, transportation and collection of banknotes and coins of the Bank of Russia in credit institutions on the territory of the Russian Federation”

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2054-U– establishes the procedure for conducting cash transactions in authorized banks with banknotes of foreign states.

Official details of the regulatory act:

Directive of the Central Bank of the Russian Federation No. 2054-U dated August 14, 2008 “On the procedure for conducting cash transactions with cash foreign currency in authorized banks on the territory of the Russian Federation”

266-P– establishes the procedure for issuing bank cards on the territory of the Russian Federation by credit institutions and the specifics of carrying out transactions with payment cards, the issuer of which may be a credit institution, a foreign bank or a foreign organization.

Official details of the regulatory act:

Regulations of the Central Bank of the Russian Federation No. 266-P dated December 24, 2004 “On the issue of payment cards and on transactions carried out using them”

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A REAL PEARL IN THE SEA OF BANKING RATES

Like any other authority with special competence, the Central Bank of the Russian Federation has the right to issue by-laws of two types:

regulatory legal acts that are sources of banking law;

non-normative legal acts that are not sources of law.

The rules for the preparation of legal acts of the Central Bank of the Russian Federation are established by the Regulations “On the procedure for the preparation and entry into force of regulatory acts of the Bank of Russia” (as amended on April 18, 2002), approved by Order of the Central Bank of the Russian Federation dated September 15, 1997 No. 02-395.

On issues within its competence, the Central Bank of the Russian Federation issues the following types of regulatory legal acts that are binding on federal government bodies, government bodies of constituent entities of the Russian Federation and local governments, all legal entities and individuals:

instructions;

provisions;

instructions.

All these forms are mandatory for federal government bodies, bodies of constituent entities of the Russian Federation, local governments, as well as all legal entities. and physical persons The rules for the preparation of regulatory acts of the Central Bank of the Russian Federation are established by the Central Bank of the Russian Federation independently. Regulatory acts of the Central Bank of the Russian Federation come into force 10 days after the day of their official publication in the official publication of the Central Bank of the Russian Federation - the Bulletin of the Bank of Russia. The regulations of the Central Bank of the Russian Federation do not have retroactive force, i.e. do not apply to legal relations that existed before the entry into force of the normative act. Regulatory acts of the Central Bank of the Russian Federation must be registered by the Ministry of Justice in the prescribed manner.

Regulatory legal acts of the Central Bank of the Russian Federation.

are of a subordinate nature and cannot contradict acts of greater legal force (laws);

regulate the specifics of the procedure for credit institutions to carry out banking activities within the framework of the management of the banking system by the Central Bank of the Russian Federation;

mandatory for execution by a wide range of persons (federal government bodies, government bodies of constituent entities of the Russian Federation and local governments, all legal entities and individuals). In full, they are sent, if necessary, to all registered credit organizations;

come into force 10 days after the day of their official publication in the official publication of the Central Bank of the Russian Federation - "Bulletin of the Bank of Russia", except for cases established by the Board of Directors;

do not have retroactive effect;

for the most part must be registered with the Ministry of Justice of the Russian Federation in the manner established for state registration of regulatory legal acts of federal executive bodies;

Normative legal acts of the Central Bank of the Russian Federation establishing:

changes in interest rates;

size of reserve requirements;

direct quantitative restrictions;

accounting and reporting rules for the Central Bank of the Russian Federation;

the procedure for ensuring the functioning of the system of the Central Bank of the Russian Federation;

other regulatory acts of the Central Bank of the Russian Federation, which, in accordance with the procedure established for federal executive authorities, are not subject to registration with the Ministry of Justice of the Russian Federation. As a general rule, regulatory legal acts of the Central Bank of the Russian Federation can be appealed to the court in the manner established for challenging regulatory legal acts of federal government bodies.

In addition, in accordance with the Regulations of the Central Bank of the Russian Federation dated July 18, 2000 No. 115-GT “On the procedure for the preparation and entry into force of official clarifications of the Bank of Russia,” the Central Bank of the Russian Federation also has the right to adopt official clarifications on the application of federal laws and other regulatory legal acts . Such clarifications are not normative legal acts, however, “they are mandatory for application by entities to which the normative legal act applies, on the application of which an official clarification of the Central Bank of the Russian Federation has been issued.”

Normative acts of the Central Bank of the Russian Federation are not subject to state registration , establishing:

foreign currency exchange rates against the ruble;

changes in interest rates;

size of reserve requirements;

the size of mandatory standards for credit institutions and banking groups;

accounting and reporting rules for the Central Bank of the Russian Federation;

the procedure for ensuring the functioning of the system of the Central Bank of the Russian Federation, as well as other acts.

The regulatory acts of the Central Bank of the Russian Federation are sent in full, if necessary, to all registered credit organizations.

Regulatory acts of the Central Bank of the Russian Federation can be appealed in court in accordance with the established procedure.

The Central Bank of the Russian Federation may adopt by-laws and non-normative legal acts in other forms. Currently non-normative legal acts issued by the Central Bank of the Russian Federation are :

clarifications;

• telegrams.

Thus, non-normative legal acts of the Central Bank of the Russian Federation are characterized by the following distinctive features:

they, as a rule, are binding only on those persons to whom they are directly addressed;

are not normative, therefore, they do not create new rules of law and cannot change or supplement the provisions of regulatory legal acts;

are aimed at resolving and clarifying specific aspects of banking activities.

An important place in the system of sources of legal regulation of banking activities is occupied by regulations of the Bank of Russia. By virtue of Article 7 of the Law “On the Central Bank of the Russian Federation”, on issues within its competence, the Bank of Russia issues in the form of instructions, regulations and instructions mandatory for federal government bodies, government bodies of constituent entities of the Russian Federation and local governments, all legal entities and individuals.

The so-called prudential regulation of banking activities is aimed at minimizing the numerous risks associated with the functioning of the banking system and thereby ensuring the stable functioning of the banking sector of the economy as a whole. To accomplish this task, the Bank of Russia is vested with certain functions and powers .

It should be emphasized that this is the most “problematic” source in the legal regulation of banking activities. Its “problematic nature” is due to the fact that often the regulations of the Central Bank of the Russian Federation step over the line of regulatory permissibility, changes or, in one way or another, interpreting the norms of civil and banking legislation. Let us emphasize that history knows more than one example when the Supreme Court of the Russian Federation declared invalid certain clauses or even acts of the Bank of Russia.

The Regulations of the Central Bank of September 15, 1997 No. 519 (as amended on June 24, 1998) apply to the procedure for the preparation and entry into force of Bank of Russia regulations.

Bank of Russia regulations have the following features and characteristics:

Aimed at establishing, amending or repealing legal norms as permanent or temporary regulations, binding on a circle of persons defined by the Federal Law “On the Central Bank of the Russian Federation”;

Accepted only on issues within the competence of the Bank of Russia by the Federal Law “On the Central Bank of the Russian Federation (Bank of Russia)” and other federal laws;

Mandatory for federal government bodies, government bodies of constituent entities of the Russian Federation and local governments, all legal entities and individuals.

They cannot contradict federal laws, change the provisions of current legislation (legislative acts, by-laws);

Not retroactive.

The following acts of the Bank of Russia are not regulatory acts of the Bank of Russia (clause 1.4 of the Central Bank Regulations on the preparation and entry into force of regulatory acts of the Bank of Russia):

administrative acts;

acts of interpretation of regulatory acts of the Bank of Russia and (or) other regulatory legal acts of the Russian Federation in the sphere of competence of the Bank of Russia, if the authority to interpret these regulatory legal acts is directly granted to the Bank of Russia;

acts containing exclusively technical formats and other technical requirements;

other acts that do not meet the characteristics of a regulatory act of the Bank of Russia.

There are only three legal forms of Bank of Russia regulations:

Directive from the Bank of Russia;

Regulations of the Bank of Russia;

Instructions of the Bank of Russia.

Regulatory acts of the Bank of Russia are adopted in the form of instructions if their content is the establishment of separate rules on issues within the competence of the Bank of Russia.

Regulatory acts of the Bank of Russia are adopted in the form of instructions on amending and supplementing the current regulatory act of the Bank of Russia if they contain provisions on changing certain provisions of the current regulatory act of the Bank of Russia and (or) on supplementing the regulatory act of the Bank of Russia.

Regulatory acts of the Bank of Russia are adopted in the form of instructions on the repeal of the current regulatory act of the Bank of Russia if they cancel the current regulatory act of the Bank of Russia as a whole.

Regulatory acts of the Bank of Russia are adopted in the form of provisions if their main content is the establishment of systemically interconnected rules on issues within the competence of the Bank of Russia.

Regulatory acts of the Bank of Russia are adopted in the form of instructions if their main content is to determine the procedure for applying the provisions of federal laws and other regulatory legal acts on issues within the competence of the Bank of Russia (including instructions and regulations of the Bank of Russia).

Regulatory acts of the Bank of Russia are signed by the Chairman of the Bank of Russia.

Regulatory acts of the Bank of Russia come into force 10 days after the day of their official publication in the official publication of the Bank of Russia - “Bulletin of the Bank of Russia”, except for cases established by the Board of Directors. Bank of Russia regulations do not have retroactive effect. Such acts must be registered in the manner established for state registration of normative legal acts of federal executive bodies.

Normative acts of the Bank of Russia establishing:

Foreign currency exchange rates against the ruble;

Changes in interest rates;

Amount of reserve requirements;

Amounts of mandatory standards for credit institutions and banking groups;

Direct quantitative restrictions;

Rules of accounting and reporting for the Bank of Russia;

The procedure for ensuring the functioning of the Bank of Russia system.

In accordance with the Order of the Ministry of Justice of the Russian Federation dated July 14, 1999. No. 217 “On approval of the Explanations on the application of the Rules for the preparation of normative legal acts of federal executive authorities and their state registration” (clause 15) are not subject to submission for state registration:

a) individual legal acts;

Of a personal nature (about appointment or dismissal, about promotion or imposition of penalties, etc.);

The effect of which is limited by a single use;

Which have expired;

Operational and administrative nature (one-time orders);

b) acts by which decisions of higher state bodies are brought to the attention of bodies and organizations of the system of the federal executive body;

c) acts aimed at organizing the execution of decisions of higher authorities or their own decisions of federal executive authorities and not containing new legal norms;

Among the numerous current regulations of the Bank of Russia, the following can be highlighted:

Instruction of the Central Bank of April 26, 2006 N 129-I “On banking operations and other transactions of settlement non-bank credit institutions, mandatory standards of settlement non-bank credit organizations and the peculiarities of the Bank of Russia’s supervision of their compliance” ;

Regulations of the Central Bank of September 21, 2001 N 153-P “On the peculiarities of prudential regulation of the activities of non-bank credit institutions carrying out deposit and credit operations” .

Some acts of the State Bank of the USSR that do not contradict current legislation also retain legal force.

According to the Regulations of the Central Bank of July 18, 2000 N 115-P Central Bank also issues official clarifications on the application of federal laws and other regulatory legal acts. These clarifications are not normative acts, however, “they are obligatory for application by subjects to whom the normative legal act, on the application of which an official clarification of the Central Bank of Russia has been issued, extends its force.”

As stated in clause 1.1 of the said Regulations, official explanations of the Central Bank on the application of federal laws and other normative legal acts (except for normative acts of the Bank of Russia) are acts of interpretation of the law and can be adopted by the Bank of Russia only in cases where this is directly provided for by federal laws for cases interpretation of federal laws, other regulatory legal acts for cases of interpretation of these regulatory legal acts.

Official clarifications of the Central Bank are accepted in cases where it is necessary to fill the gap in legal regulation on the subject of a regulatory act of the Bank of Russia. Clarifications cannot establish rules of law, cannot relate to regulations of the Bank of Russia and do not require registration with the Ministry of Justice of the Russian Federation in the manner provided for in Article 6 of the Federal Law “On the Central Bank of the Russian Federation”.

Official clarifications of the Central Bank after their signing must be registered on the same day in the Administrative Department of the Bank of Russia in the prescribed manner. The date of registration of the official explanation of the Bank of Russia is considered the date of its adoption.

To date, the Central Bank has adopted a huge number of regulations. As experts note, the Bank of Russia issues many regulations with technical and technological standards, many of which are not needed by lawyers, but their abundance makes it difficult to search and identify the necessary legal norms. In addition, they contain many outdated norms and contradictions with laws. There are also contradictions between the Bank of Russia regulations themselves. Sometimes the Bank of Russia gives its acts a form that is not directly provided for in federal law .

Bank of Russia regulations are the most “problematic” source in the legal regulation of banking activities. Its “problematic nature” is due to the fact that often the regulations of the Central Bank of the Russian Federation step over the line of regulatory permissibility, changes or, in one way or another, interpreting the norms of civil and banking legislation. Let us emphasize that history knows more than one example when the Supreme Court of the Russian Federation declared invalid certain clauses or even acts of the Bank of Russia. Some practical problems of compliance between the regulations of the Central Bank of the Russian Federation and federal legislation will be considered by us in the following parts of this study.

The legal literature draws attention to the following problems associated with the rule-making of the Bank of Russia.

Firstly, in practice, the leading role is played by advisory regulations of the Bank of Russia (letters from the Bank of Russia). De facto, they turn from recommendatory acts into mandatory ones, but in fact only the credit institution, and not the Bank of Russia, is responsible for the consequences of their implementation. And this happens because the norm is established by letter, and not by normative act. .

Secondly, the legal technique of Bank of Russia regulations needs to be improved. Only too many acts issued and their constant changes can explain a situation where the Bank of Russia is forced to leave unchanged those acts that contradict the next regulatory act it issues. In practice, what happens is that changes are made to a normative act, but existing contradictions in the same act remain.

Thus, it is necessary to eliminate the practice of regulating banking relations by non-regulatory acts (recommendatory acts of the Bank of Russia), to pursue the goals of compliance of newly adopted norms with the current banking and civil legislation of the Russian Federation.

Separately, it is necessary to highlight program documents and sources. The latter are not regulations, but contain programs for the development of banking legislation. Currently, the Development Strategy of the Banking Sector of the Russian Federation for the period until 2008 continues to operate (Statement of the Government of the Russian Federation and the Central Bank of April 5, 2005, 983p-P13, 01-01/1617 ).

As emphasized in the Banking Sector Development Strategy (clause 71), the main principle for improving the system of regulation of banking activities and banking supervision is the introduction of internationally recognized standards and international experience, taking into account the peculiarities of the organization and functioning of the Russian banking services market.

As the authors of the Strategy noted, it is necessary to fully complete the process of forming a regulatory framework that consolidates the application of internationally recognized standards in Russian supervisory practice, including those defined in the document of the Basel Committee on Banking Supervision “Fundamental Principles of Effective Banking Supervision” .

The tasks of improving legislative and law enforcement practice in the banking sector, along with issues of corporate governance, banking regulation and banking supervision, are associated with such problems as compliance with tax and antimonopoly legislation, combating money laundering and terrorist financing, and control over foreign exchange transactions. Improving legislative and law enforcement practice in these areas should also be carried out using international experience.

It should be noted that many of the tasks that were outlined in the Strategy (in terms of improving banking legislation) were implemented by the legislator. So, for example, amendments have been made to the Federal Law “On Banks and Banking Activities”, expanding the concepts of “banking group” and “banking holding company”. In 2006 alone, amendments and additions were made to the Law “On Banks and Banking Activities” six times (by federal laws on February 2, May 3, July 27, December 18, 29, 2006).

The prospect of legal regulation of banking activities should be the codification of banking legislation. The “Banking Code” should become a fundamental legal act not only in terms of quantitative regulation of banking and other legal relations related to them, but it should, first of all, adequately reflect the qualitative side of the relevant social relations (that is, consolidate the actually existing level of the relevant social relations, the perceptions of society about banks, about banking activities) .

Erpyleva N.Yu. Banking regulation and supervision: innovations in Russian legislation // Legislation and Economics. – 2005. - No. 3, 4.

Order of the Ministry of Justice of the Russian Federation dated July 14, 1999 No. 217 “On approval of Explanations on the application of the Rules for the preparation of normative legal acts of federal executive bodies and their state registration” // Bulletin of normative acts of federal executive bodies. - August 2, 1999 - No. 31.

Instruction of the Central Bank of April 26, 2006 N 129-I “On banking operations and other transactions of settlement non-bank credit organizations, mandatory standards of settlement non-bank credit organizations and features of the Bank of Russia’s supervision of their compliance” // Bulletin of the Bank of Russia. - May 31, 2006 - No. 32.

Regulation of the Central Bank of September 21, 2001 N 153-P “On the features of prudential regulation of the activities of non-bank credit institutions carrying out deposit and credit operations” // Bulletin of the Bank of Russia. - September 27, 2001 - No. 60.

Regulation of the Central Bank of July 18, 2000 N 115-P “On the procedure for the preparation and entry into force of official clarifications of the Bank of Russia” // Bulletin of the Bank of Russia. - July 26, 2000 - No. 41.

Bratko A.G. Specifics of Bank of Russia regulations // Law and Economics. - No. 7. - 2006

Statement of the Government of the Russian Federation and the Central Bank of April 5, 2005 NN 983p-P13, 01-01/1617 “On the Development Strategy of the Banking Sector of the Russian Federation for the period until 2008” // Bulletin of the Bank of Russia. - April 13, 2005 - No. 19.

Methodology of the basic principles of effective banking supervision of the Basel Committee on Banking Supervision (Basel, Switzerland, October 1999) // Bulletin of the Bank of Russia. - April 19, 2002 - No. 23.

Markuntsov S.A. On the need to legislate the concept of “banking activity” // Russian Justice. - No. 4. - 2006

"On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses"

Revision dated 06/19/2017 - Valid from 08/19/2017

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CENTRAL BANK OF THE RUSSIAN FEDERATION

NOTE
dated March 11, 2014 N 3210-U

ABOUT THE PROCEDURE FOR CONDUCTING CASH OPERATIONS BY LEGAL ENTITIES AND THE SIMPLIFIED PROCEDURE FOR CONDUCTING CASH OPERATIONS BY INDIVIDUAL ENTREPRENEURS AND SMALL BUSINESS ENTITIES

1. This Directive is based on Federal Law No. 86-FZ of July 10, 2002 “On the Central Bank of the Russian Federation (Bank of Russia)” (Collected Legislation of the Russian Federation, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; N 52, Art. 5032; 2004, N 27, Art. 2711; N 31, Art. 3233; 2005, N 25, Art. 2426; N 30, Art. 3101; 2006, N 19, Art. 2061; N 25, Art. 2648; 2007, N 1, Art. 9, Art. 10; N 10, Art. 1151; N 18, Art. 2117; 2008, N 42, Art. 4696, Art. 4699; N 44, Article 4982; N 52, Article 6229, Article 6231; 2009, N 1, Article 25; N 29, Article 3629; N 48, Article 5731; 2010, N 45, Article 5756; 2011, N 7, Art. 907; N 27, Art. 3873; N 43, Art. 5973; N 48, Art. 6728; 2012, N 50, Art. 6954; N 53, Art. 7591, Art. 7607; 2013, N 11, Art. 1076; N 14, Art. 1649; N 19, Art. 2329; N 27, Art. 3438, Art. 3476, Art. 3477; N 30, Art. 4084; N 49, Art. 6336; N 52, Article 6975) determines the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia (hereinafter - cash) on the territory of the Russian Federation by legal entities (with the exception of the Central Bank of the Russian Federation, credit organizations (hereinafter - bank), as well as a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.

For the purposes of this Directive, small businesses are understood to be legal entities classified in accordance with the conditions established by Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (Collected Legislation of the Russian Federation, 2007, N 31, Art. 4006; N 43, Art. 5084; 2008, N 30, Art. 3615, Art. 3616; 2009, N 31, Art. 3923; N 52, Art. 6441; 2010, N 28, Art. 3553 ; 2011, N 27, Art. 3880; N 50, Art. 7343; 2013, N 27, Art. 3436, Art. 3477; N 30, Art. 4071; N 52, Art. 6961), to small enterprises, in including micro-enterprises.

When conducting cash transactions, recipients of budget funds are guided by this Directive, unless otherwise specified by a regulatory legal act regulating the procedure for conducting cash transactions by recipients of budget funds.

2. To conduct operations for accepting cash, including their recalculation, issuing cash (hereinafter - cash transactions), a legal entity, by an administrative document, establishes the maximum allowable amount of cash that can be stored in the place for conducting cash transactions, determined by the head of the legal entity (hereinafter - cash desk), after displaying in the cash book 0310004 the amount of cash balance at the end of the working day (hereinafter referred to as the cash balance limit).

A legal entity independently determines the cash balance limit in accordance with the appendix to this Directive, based on the nature of its activities, taking into account the volume of receipts or volumes of cash disbursements.

A payment agent operating in accordance with the Federal Law of June 3, 2009 N 103-FZ “On the activities of accepting payments from individuals carried out by payment agents” (Collected Legislation of the Russian Federation, 2009, N 23, Art. 2758; N 48, Article 5739; 2010, No. 19, Article 2291; 2011, No. 27, Article 3873) (hereinafter referred to as the paying agent), a bank payment agent (subagent) operating in accordance with Federal Law of June 27, 2011 No. 161 -FZ “On the National Payment System” (Collected Legislation of the Russian Federation, 2011, N 27, Art. 3872; 2012, N 53, Art. 7592; 2013, N 27, Art. 3477; N 30, Art. 4084) (hereinafter - bank payment agent (subagent), when determining the cash balance limit, cash accepted during the activities of the payment agent, bank payment agent (subagent) is not taken into account.

A division of a legal entity at the location of which a separate workplace (workplaces) (hereinafter referred to as a separate division) is equipped, depositing cash into a bank account opened for a legal entity in a bank, the cash balance limit is established in the manner prescribed by this Directive for a legal entity .

A legal entity, which includes separate divisions that deposit cash at the cash desk of a legal entity, determines the cash balance limit taking into account the cash balance limits established for these separate divisions.

A copy of the administrative document establishing a cash balance limit for a separate division is sent by the legal entity to the separate division in the manner established by the legal entity.

A legal entity stores funds in bank accounts in banks in excess of the cash balance limit established in accordance with paragraphs two to five of this paragraph, which is free cash.

Accumulation by a legal entity of cash in the cash register in excess of the established cash balance limit is allowed on days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out federal state statistical observation forms, into the wage fund and social payments (hereinafter - other payments), including the day of receipt of cash from a bank account for the specified payments, as well as on weekends and non-working holidays if a legal entity conducts cash transactions on these days.

In other cases, accumulation by a legal entity of cash in the cash register in excess of the established cash balance limit is not allowed.

Individual entrepreneurs and small businesses may not set a cash balance limit.

3. An authorized representative of a legal entity delivers cash to a bank or to an organization included in the Bank of Russia system that carries out transportation of cash, collection of cash, operations for receiving, recalculating, sorting, forming and packaging cash of bank clients (hereinafter referred to as the organization, included in the Bank of Russia system) for crediting their amounts to the bank account of a legal entity.

An authorized representative of a separate division may, in the manner established by a legal entity, deposit cash at the cash desk of a legal entity or to a bank, or to an organization included in the Bank of Russia system, for crediting their amounts to the bank account of the legal entity.

4. Cash transactions are carried out at the cash desk by a cashier or other employee, a certain head of a legal entity, an individual entrepreneur or another authorized person (hereinafter referred to as the manager) from among his employees (hereinafter referred to as the cashier), with the establishment of the corresponding official rights and responsibilities with which the cashier must be read under signature. Cash transactions with individuals who are visually impaired, using a facsimile reproduction of their handwritten signature, affixed using a mechanical copying device, are carried out taking into account the requirements of Article 14.1 of the Federal Law of November 24, 1995 N 181-FZ "On the social protection of disabled people in the Russian Federation" Federation" (Collection of Legislation of the Russian Federation, 1995, N 48, Art. 4563; 1999, N 2, Art. 232; N 29, Art. 3693; 2001, N 24, Art. 2410; N 33, Art. 3426; N 53; Art. 5024; 2002, N 1, Art. 2; 2003, N 2, Art. 167; N 43, Art. 4108; 2004, N 35, Art. 3607; 2005, N 1, Art. 25; 2006 , N 1, Art. 10; 2007, N 43, Art. 5084; N 49, Art. 6070; 2008, N 9, Art. 817; N 29, Art. 3410; N 30, Art. 3616; N 52, Art. 6224; 2009, N 18, Art. 2152; N 30, Art. 3739; 2010, N 50, Art. 6609; 2011, N 27, Art. 3880; N 30, Art. 4596; N 45, Art. 6329; N 47, Art. 6608; N 49, Art. 7033; 2012, N 29, Art. 3990; N 30, Art. 4175; N 53, Art. 7621; 2013, N 8, Art. 717; N 19 , Art. 2331; N 27, Art. 3460, Art. 3475, art. 3477; N 48, art. 6160; N 52, art. 6986; 2014, N 26, art. 3406; N 30, art. 4268) as a cashier in the presence of an employee specified in the administrative document of a legal entity, individual entrepreneur and not carrying out this cash transaction. In this case, the specified employee, before conducting a cash transaction, verbally brings to the attention of an individual who is visually disabled information about the nature of the cash transaction being carried out and the amount of the transaction (amount of cash). (as amended by Directive of the Central Bank of the Russian Federation dated February 3, 2015 N 3558-U)

If a legal entity or individual entrepreneur has several cashiers, one of them performs the functions of a senior cashier (hereinafter referred to as the senior cashier).

Cash transactions can be carried out by the manager.

A legal entity or individual entrepreneur can conduct cash transactions using software and hardware.

Software and hardware designed to accept Bank of Russia banknotes must have the function of recognizing at least four machine-readable security features of Bank of Russia banknotes, the list of which is established by a regulatory act of the Bank of Russia.

4.1. Cash transactions are formalized by incoming cash orders 0310001, outgoing cash orders 0310002 (hereinafter referred to as cash documents). (as amended by Directive of the Central Bank of the Russian Federation dated June 19, 2017 N 4416-U)

Cash documents can be drawn up upon completion of cash transactions on the basis of fiscal documents provided for in paragraph twenty-seven of Article 1.1 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment" (Collection of Legislation of the Russian Federation, 2003, N 21, Art. 1957; 2009, N 23, Art. 2776; N 29, Art. 3599; 2010, N 31, Art. 4161; 2011, N 27, Art. 3873; 2012, N 26, Art. 3447; 2013, N 19, Art. 2316; N 27, Art. 3477; N 48, Art. 6165; 2014, N 19, Art. 2316; 2015, N 10, Art. 1421; 2016, N 27, Art. 4223). (as amended by Directive of the Central Bank of the Russian Federation dated June 19, 2017 N 4416-U)

The paying agent, bank payment agent (subagent) draws up a separate cash receipt order 0310001 for cash accepted during the activities of the payment agent, bank payment agent (subagent). (as amended by Directive of the Central Bank of the Russian Federation dated June 19, 2017 N 4416-U)

Individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, may not prepare cash documents. (as amended by Directive of the Central Bank of the Russian Federation dated June 19, 2017 N 4416-U)

4.2. Cash documents are prepared:

chief accountant;

an accountant or other official (including a cashier) specified in an administrative document, or an official of a legal entity, an individual with whom agreements have been concluded for the provision of accounting services (hereinafter referred to as the accountant);

manager (in the absence of a chief accountant and accountant).

4.3. Cash documents are signed by the chief accountant or accountant (in their absence, by the manager), as well as by the cashier.

In the case of conducting cash transactions and drawing up cash documents by the manager, cash documents are signed by the manager.

4.4. The cashier is provided with a seal (stamp) containing the details confirming the conduct of a cash transaction (hereinafter referred to as the seal (stamp), as well as sample signatures of persons authorized to sign cash documents when registering cash documents on paper. (as amended by Directive of the Central Bank of the Russian Federation dated June 19, 2017 N 4416-U)

In the case of conducting cash transactions and drawing up cash documents by the manager, sample signatures of persons authorized to sign cash documents are not drawn up.

4.5. If there is a senior cashier, transactions for the transfer of cash between the senior cashier and cashiers during the working day are reflected by the senior cashier in the accounting book for cash received and issued by the cashier 0310005, indicating the amounts of cash transferred. Entries in the book of accounting of funds accepted and issued by the cashier 0310005 are made at the time of transfer of cash and are confirmed by the signatures of the senior cashier, cashier.

4.6. The legal entity records cash received at the cash desk, with the exception of cash accepted during the activities of a paying agent, bank payment agent (subagent), and cash issued from the cash register in the cash book 0310004.

The paying agent, bank payment agent (subagent) maintains a separate cash book 0310004 to account for cash accepted during the activities of the payment agent, bank payment agent (subagent).

Entries in the cash book 0310004 are made for each incoming cash order 0310001, outgoing cash order 0310002, issued respectively for cash received and issued (full posting of cash to the cash desk). (as amended by Directive of the Central Bank of the Russian Federation dated June 19, 2017 N 4416-U)

At the end of the working day, the cashier checks the actual amount of cash in the cash register with the data of cash documents, the amount of the cash balance reflected in the cash book 0310004, and certifies the entries in the cash book 0310004 with a signature. (as amended by Directive of the Central Bank of the Russian Federation dated June 19, 2017 N 4416-U)

Entries in the cash book 0310004 are verified with the data of cash documents by the chief accountant or accountant (in their absence, by the manager) and signed by the person who carried out the specified reconciliation.

If no cash transactions were carried out during the working day, entries in the cash book 0310004 are not made.

Separate divisions transfer to the legal entity a copy of the cash book sheet 0310004 in the manner established by the legal entity, taking into account the deadline for the legal entity to prepare accounting (financial) statements.

Control over the maintenance of the cash book 0310004 is exercised by the chief accountant (in his absence, by the manager).

If individual entrepreneurs, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, they may not keep a cash book 0310004.

4.7. The documents provided for by this Directive can be drawn up on paper or electronically.

Documents on paper are drawn up by hand or using technical means designed for processing information, including a personal computer and software (hereinafter referred to as technical means), and signed with handwritten signatures. In documents drawn up on paper, with the exception of cash documents, corrections may be made containing the date of correction, surnames and initials, as well as the signatures of the persons who prepared the documents to which corrections were made.

Documents in electronic form are drawn up using technical means, taking into account their protection from unauthorized access, distortion and loss of information. Documents executed electronically are signed with electronic signatures in accordance with the requirements of the Federal Law of April 6, 2011 N 63-FZ “On Electronic Signatures” (Collected Legislation of the Russian Federation, 2011, N 15, Art. 2036; N 27, Art. 3880; 2012, N 29, Art. 3988; 2013, N 14, Art. 1668; N 27, Art. 3463, Art. 3477; 2014, N 11, Art. 1098; N 26, Art. 3390; 2016, N 1, Art. 65; N 26, Art. 3889) (hereinafter referred to as electronic signature). Corrections to documents executed electronically after the documents have been signed are not permitted. (as amended by Directive of the Central Bank of the Russian Federation dated June 19, 2017 N 4416-U)

The storage of documents drawn up on paper or electronically is organized by the manager.

5. Acceptance of cash by a legal entity, individual entrepreneur, including from a person with whom an employment contract or a civil law agreement has been concluded (hereinafter referred to as the employee), is carried out using cash receipt orders 0310001.

5.1. Upon receipt of cash receipt order 0310001, the cashier checks the presence of the signature of the chief accountant or accountant (if they are absent, the signature of the manager) and when drawing up cash receipt order 0310001 on paper - its compliance with the sample, except for the case provided for in paragraph two of subclause 4.4 of clause 4 of this Directive, checks the correspondence of the amount of cash entered in numbers with the amount of cash entered in words, the presence of supporting documents listed in the cash receipt order 0310001. (as amended by Directive of the Central Bank of the Russian Federation dated June 19, 2017 N 4416-U)

The cashier accepts cash by sheet, piece by piece.

Cash is accepted by the cashier in such a way that the cash depositor can observe the actions of the cashier.

After accepting cash, the cashier checks the amount indicated in the cash receipt order 0310001 with the amount of cash actually received.

If the amount of cash deposited corresponds to the amount specified in the cash receipt order 0310001, the cashier signs the cash receipt order 0310001, puts a seal (stamp) on the receipt for the cash receipt order 0310001 issued to the cash depositor and gives him the specified receipt for the cash receipt order 0310001. When registering cash receipt order 0310001 in electronic form, a receipt for cash receipt order 0310001 can be sent to the cash depositor at his request to the email address provided by him. (as amended by Directive of the Central Bank of the Russian Federation dated June 19, 2017 N 4416-U)

If the deposited amount of cash does not correspond to the amount specified in the cash receipt order 0310001, the cashier invites the cash depositor to add the missing amount of cash or returns the excess deposited amount of cash. If the cash depositor refuses to add the missing amount of cash, the cashier returns the deposited amount of cash to him. The cashier crosses out the cash receipt order 0310001 (if the cash receipt order 0310001 is issued in electronic form, he makes a note about the need to re-register the cash receipt order 0310001) and transfers (sends) to the chief accountant or accountant (in their absence - to the manager) for re-registration of the cash receipt order 0310001 to the actual amount of cash deposited. (as amended by Directive of the Central Bank of the Russian Federation dated June 19, 2017 N 4416-U)

5.2. the subclause is no longer in force. (as amended by Directive of the Central Bank of the Russian Federation dated June 19, 2017 N 4416-U)

5.3. Acceptance of cash deposited by a separate division into the cash desk of a legal entity is carried out in the manner established by the legal entity, according to cash receipt order 0310001.

6. Cash issuance is carried out according to cash receipts orders 0310002.

The issuance of cash for the payment of wages, stipends and other payments to employees is carried out according to cash receipts orders 0310002, payroll slips 0301009, pay slips 0301011.

6.1. Upon receipt of cash receipt order 0310002 (payroll slip 0301009, payroll slip 0301011), the cashier checks for the presence of the signature of the chief accountant or accountant (in their absence, the signature of the manager) and when drawing up the specified documents on paper - its compliance with the sample, except in the case of provided for in paragraph two of subclause 4.4 of clause 4 of this Directive, the correspondence of the amounts of cash entered in numbers with the amounts entered in words. When issuing cash using cash order 0310002, the cashier also checks the presence of supporting documents listed in cash order 0310002. (as amended by Directive of the Central Bank of the Russian Federation dated June 19, 2017 N 4416-U)

The cashier issues cash after identifying the recipient of the cash according to the passport or other identification document presented by him in accordance with the requirements of the legislation of the Russian Federation (hereinafter referred to as the identity document), or according to the power of attorney and identification document presented by the recipient of the cash. Cash issuance is carried out by the cashier directly to the cash recipient indicated in the cash receipt order 0310002 (payroll slip 0301009, payroll slip 0301011) or in the power of attorney.

When issuing cash by power of attorney, the cashier checks the compliance of the surname, name, patronymic (if any) of the recipient of the cash indicated in the cash debit order 0310002, with the surname, name, patronymic (if any) of the principal specified in the power of attorney; correspondence of the surname, name, patronymic (if any) of the authorized person indicated in the power of attorney and cash receipt order 0310002, the data of the identity document, with the data of the identity document presented by the authorized person. In payroll 0301009 (payroll 0301011), before the signature of the person entrusted with receiving cash, the cashier makes an entry “by proxy”. The power of attorney is attached to the cash receipt order 0310002 (payroll slip 0301009, payroll slip 0301011).

In the case of issuing cash under a power of attorney issued for several payments or for receiving cash from different legal entities or individual entrepreneurs, copies of it are made and certified in the manner established by the legal entity or individual entrepreneur. A certified copy of the power of attorney is attached to cash receipt order 0310002 (payroll slip 0301009, payroll slip 0301011). The original power of attorney (if any) is kept by the cashier and, at the last cash withdrawal, is attached to the cash receipt order 0310002 (payroll slip 0301009, payroll slip 0301011).

6.2. When issuing cash under cash order 0310002, the cashier prepares the amount of cash to be issued and passes cash order 0310002 to the cash recipient for signature. If cash expense order 0310002 is issued electronically, the recipient of the cash can affix an electronic signature. (as amended by Directive of the Central Bank of the Russian Federation dated June 19, 2017 N 4416-U)

The cashier recalculates the amount of cash prepared for issue in such a way that the recipient of the cash can observe his actions, and issues cash to the recipient in a sheet-by-piece, piece-by-piece manner in the amount specified in the cash receipt order 0310002.

The cashier does not accept claims from the recipient of cash for the amount of cash if the recipient of the cash has not verified in cash receipt order 0310002 the correspondence of the amounts of cash entered in numbers with the amounts entered in words, and has not, under the supervision of the cashier, recalculated the cash received by him piece by piece. .

After issuing cash according to cash receipt order 0310002, the cashier signs it.

6.3. To issue cash to an employee on account (hereinafter referred to as the accountable person) for expenses related to the activities of a legal entity, individual entrepreneur, cash order 0310002 is drawn up in accordance with the administrative document of the legal entity, individual entrepreneur or a written application of the accountable person, drawn up in any form and containing a record of the amount of cash and the period for which cash is issued, the signature of the manager and the date. (as amended by Directive of the Central Bank of the Russian Federation dated June 19, 2017 N 4416-U)

The accountable person is obliged, within a period not exceeding three working days after the expiration date for which cash was issued on account, or from the date of return to work, to present to the chief accountant or accountant (in their absence, to the manager) an advance report with attached supporting documents. Checking the advance report by the chief accountant or accountant (in their absence - by the manager), its approval by the manager and the final settlement of the advance report are carried out within the period established by the manager.

Paragraph three - Lost force. (as amended by Directive of the Central Bank of the Russian Federation dated June 19, 2017 N 4416-U)

6.4. The issuance from the cash desk of a legal entity to a separate division of cash necessary for carrying out cash transactions is carried out in the manner established by the legal entity, according to cash receipt order 0310002.

6.5. The amount of cash intended for payment of wages, scholarships and other payments is established in accordance with payroll 0301009 (payroll 0301011). The deadline for issuing cash for these payments is determined by the manager and is indicated in payroll 0301009 (payroll 0301011). The duration of the period for issuing cash for wages, scholarships and other payments cannot exceed five working days (including the day of receipt of cash from a bank account for these payments).

The issuance of cash to an employee is carried out in the manner prescribed in paragraphs one through three of subclause 6.2 of this clause, with the employee affixing a signature in payroll 0301009 (payroll 0301011).

On the last day of issuing cash intended for payment of wages, scholarships and other payments, the cashier in the payroll sheet 0301009 (payroll sheet 0301011) puts a seal (stamp) or makes an entry “deposited” opposite the names and initials of employees who are not cash is issued, calculates and records in the final line the amount of cash actually issued and the amount to be deposited, checks the indicated amounts with the total amount in payroll sheet 0301009 (payroll sheet 0301011), puts his signature on payroll sheet 0301009 ( payroll 0301011) and submits it for signing to the chief accountant or accountant (in their absence, to the manager).

For the amounts of cash actually issued according to payroll slip 0301009 (payroll slip 0301011), an expense cash order 0310002 is issued.

7. Measures to ensure the safety of cash during cash transactions, storage, transportation, the procedure and timing of checks of the actual availability of cash are determined by a legal entity or an individual entrepreneur.

8. This Directive is subject to official publication in the "Bulletin of the Bank of Russia" and in accordance with the decision of the Board of Directors of the Bank of Russia (minutes of the meeting of the Board of Directors of the Bank of Russia dated February 28, 2014 No. 5) comes into force on June 1, 2014, with the exception of paragraph five point 4.

8.2. From the date of entry into force of this Directive, Bank of Russia Regulation No. 373-P dated October 12, 2011 “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation on November 24, 2011 No. 22394 (Bulletin of the Bank of Russia dated November 30, 2011 No. 66).

Chairman
Central Bank
Russian Federation
E.S.NABIULLINA

Application
to the Directive of the Bank of Russia
dated March 11, 2014 N 3210-U
"On the procedure for maintaining cash registers
operations by legal entities
and simplified procedure
individual cash transactions
entrepreneurs and subjects
small business"

DETERMINING THE LIMIT OF CASH BALANCE

1. To determine the cash balance limit, a legal entity takes into account the volume of cash receipts for goods sold, work performed, services rendered (a newly created legal entity - the expected volume of cash receipts for goods sold, work performed, services rendered).

V - the volume of cash receipts for goods sold, work performed, services rendered for the billing period in rubles (a legal entity, which includes separate divisions, determines the volume of cash receipts for goods sold, work performed, services rendered, taking into account cash accepted for goods sold, work performed, services rendered, by separate divisions, except for the case provided for in paragraph four of paragraph 2 of this Directive);

P is the settlement period determined by the legal entity, for which the volume of cash receipts for goods sold, work performed, services rendered is taken into account, in working days (when determining it, periods of peak volumes of cash receipts, as well as the dynamics of the volume of cash receipts for similar periods of previous years; the billing period is no more than 92 working days of the legal entity);

The period of time between the days a legal entity deposits cash received to the bank for goods sold, work performed, services rendered, in working days. The specified period of time should not exceed seven working days, and if the legal entity is located in a locality where there is no bank, fourteen working days. In the case of force majeure, it is determined after the termination of the force majeure.

For example, when depositing cash at a bank, once every three days is equal to three working days. The determination may take into account the location, organizational structure, and specifics of the legal entity’s activities (for example, seasonality of work, working hours).

2. To determine the cash balance limit, a legal entity takes into account the volume of cash disbursements (a newly created legal entity - the expected volume of cash disbursements), with the exception of amounts of cash intended for payment of wages, scholarships and other payments to employees.

The cash balance limit is calculated using the formula:

L - cash balance limit in rubles;

R - the volume of cash issued, with the exception of amounts of cash intended for the payment of wages, scholarships and other payments to employees, for the billing period in rubles (by a legal entity that includes separate divisions, when determining the volume of cash issued, cash is taken into account , stored in these separate units, except for the case provided for in paragraph four of clause 2 of this Directive);

P is the settlement period determined by the legal entity, for which the volume of cash issuances in working days is taken into account (when determining it, periods of peak volumes of cash issuances, as well as the dynamics of the volumes of cash issuances for similar periods of previous years can be taken into account; the settlement period is no more than 92 working days of a legal entity);

The period of time between the days a legal entity receives cash by check at a bank, with the exception of cash amounts intended for payment of wages, scholarships and other payments to employees, in working days. The specified period of time should not exceed seven working days, and if the legal entity is located in a locality where there is no bank, fourteen working days. In the case of force majeure, it is determined after the termination of the force majeure.