Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U
Based on Articles 4, 82.3 of the Federal Law of July 10, 2002 No. 86-FZ “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; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Article 2648; 2007, No. 1, Article 9, Article 10; No. 10, Article 1151; No. 18, Article 2117; 2008, No. 42, Article 4696, Article 4699; No. 44, Article 4982; No. 52, Article 6229, Article 6231; 2009, No. 1, Article 25; No. 29, Article 3629; No. 48, Article 5731; 2010, No. 45, Article 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 52, Art. 6975) present The Directive establishes the rules for making cash payments in the Russian Federation in the currency of the Russian Federation, as well as in foreign currency, in compliance with the requirements of the currency legislation of the Russian Federation.
1. This Directive does not apply to cash payments with the participation of the Bank of Russia, as well as to:
cash payments in the currency of the Russian Federation and in foreign currency between individuals who are not individual entrepreneurs;
banking operations carried out in accordance with the legislation of the Russian Federation, including regulations of the Bank of Russia;
making payments in accordance with the customs legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees.
2. Individual entrepreneurs and legal entities (hereinafter referred to as participants in cash payments) do not have the right to spend cash received in their cash registers in the currency of the Russian Federation for goods sold by them, work performed by them and (or) services provided by them, as well as received as insurance premiums , except for the following purposes:
payments to employees included in the wage fund and social payments;
payments of insurance compensation (insurance amounts) under insurance contracts to individuals who previously paid insurance premiums in cash;
issuing cash for personal (consumer) needs of an individual entrepreneur not related to his business activities;
payment for goods (except for securities), works, services;
issuing cash to employees on account;
refund for previously paid in cash and returned goods, uncompleted work, unrendered services;
issuing cash when carrying out operations by a bank payment agent (subagent) in accordance with the requirements of Article 14 of Federal Law of June 27, 2011 No. 161-FZ “On the National Payment System” (Collected Legislation of the Russian Federation, 2011, No. 27, Art. 3872; 2012, No. 53, Art. 7592; 2013, No. 27, Art. 3477; No. 30, Art. 4084).
Credit organizations have the right to spend cash received at their cash desks in the currency of the Russian Federation without limiting the purposes of spending.
3. Bank payment agents (subagents) do not have the right to spend cash in the currency of the Russian Federation, accepted when carrying out transactions in accordance with Federal Law of June 27, 2011 No. 161-FZ “On the National Payment System”.
Payment agents (subagents) do not have the right to spend cash in the currency of the Russian Federation, accepted when carrying out transactions in accordance with Federal Law of June 3, 2009 No. 103-FZ “On the activities of accepting payments from individuals carried out by payment agents” (Collection of Legislation of the Russian Federation) Federation, 2009, No. 23, Article 2758; No. 48, Article 5739; 2010, No. 19, Article 2291; 2011, No. 27, Article 3873).
4. Cash payments in the currency of the Russian Federation between participants in cash payments (subject to the maximum amount of cash payments established by paragraph 6 of this Instruction), between participants in cash payments and individuals for transactions with securities, under real estate lease agreements, for the issuance (return) ) loans (interest on loans), for the activities of organizing and conducting gambling are carried out at the expense of cash received at the cash desk of the participant in cash payments from his bank account.
5. Cash payments in the currency of the Russian Federation and foreign currency between participants in cash payments and individuals are carried out without limiting the amount.
6. Cash payments in the currency of the Russian Federation and foreign currency between participants in cash payments within the framework of one agreement concluded between these persons can be made in an amount not exceeding 100 thousand rubles or an amount in foreign currency equivalent to 100 thousand rubles at the official exchange rate of the Bank of Russia on the date of cash payments (hereinafter referred to as the maximum amount of cash payments).
Cash payments are made in an amount not exceeding the maximum amount of cash payments in the fulfillment of civil obligations provided for in an agreement concluded between participants in cash payments and (or) arising from it and executed both during the validity period of the agreement and after its expiration. actions.
Cash payments are made in an amount not exceeding the maximum amount of cash payments when a credit institution issues cash upon request for the return of the balance of funds transferred to a special account with the Bank of Russia, the procedure for opening and maintaining which is determined by the Directive of the Bank of Russia dated July 15, 2013 No. 3026-U “On a special account in the Bank of Russia”, registered by the Ministry of Justice of the Russian Federation on August 16, 2013 No. 29423 “Bulletin of the Bank of Russia” dated August 28, 2013 No. 47).
Without taking into account the maximum amount of cash payments, cash in the currency of the Russian Federation received at the cash desks of participants in cash payments is spent in accordance with paragraph 2 of this Directive for the following purposes:
payments to employees included in the wage fund and social payments;
for personal (consumer) needs of an individual entrepreneur not related to his business activities;
issuance to employees for reporting.
7. This Directive comes into force 10 days after the day of its official publication in the Bulletin of the Bank of Russia. Chairman of the Central Bank
of the Russian Federation E. S. Nabiullina
Directive of the Central Bank of Russia dated October 7, 2013 N 3073-U
Registered with the Ministry of Justice of Russia on April 23, 2014 N 32079
CENTRAL BANK OF THE RUSSIAN FEDERATION
NOTE
dated October 7, 2013 N 3073-U
ABOUT CASH PAYMENTS
Based on Articles 4, 82.3 of the Federal Law of July 10, 2002 N 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia)” (Collected Legislation of the Russian Federation, 2002, N 28, Art. 2790; 2003, N 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 52, Art. 6975) present The Directive establishes the rules for making cash payments in the Russian Federation in the currency of the Russian Federation, as well as in foreign currency, in compliance with the requirements of the currency legislation of the Russian Federation.
1. This Directive does not apply to cash payments with the participation of the Bank of Russia, as well as to:
cash payments in the currency of the Russian Federation and in foreign currency between individuals who are not individual entrepreneurs;
banking operations carried out in accordance with the legislation of the Russian Federation, including regulations of the Bank of Russia;
making payments in accordance with the customs legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees.
2. Individual entrepreneurs and legal entities (hereinafter referred to as participants in cash payments) do not have the right to spend cash received in their cash registers in the currency of the Russian Federation for goods sold by them, work performed by them and (or) services provided by them, as well as received as insurance premiums , except for the following purposes:
payments to employees included in the wage fund and social payments;
payments of insurance compensation (insurance amounts) under insurance contracts to individuals who previously paid insurance premiums in cash;
issuing cash for personal (consumer) needs of an individual entrepreneur not related to his business activities;
payment for goods (except for securities), works, services;
issuing cash to employees on account;
refund for previously paid in cash and returned goods, uncompleted work, unrendered services;
issuing cash when carrying out operations by a bank payment agent (subagent) in accordance with the requirements of Article 14 of the Federal Law of June 27, 2011 N 161-FZ “On the National Payment System” (Collected Legislation of the Russian Federation, 2011, N 27, Art. 3872; 2012, No. 53, Article 7592; 2013, No. 27, Article 3477; No. 30, Article 4084).
Credit organizations have the right to spend cash received at their cash desks in the currency of the Russian Federation without limiting the purposes of spending.
3. Bank payment agents (subagents) do not have the right to spend cash in the currency of the Russian Federation, accepted when carrying out transactions in accordance with Federal Law of June 27, 2011 N 161-FZ “On the National Payment System”.
Payment agents (subagents) do not have the right to spend cash in the currency of the Russian Federation, accepted when carrying out transactions in accordance with Federal Law of June 3, 2009 N 103-FZ “On the activities of accepting payments from individuals carried out by payment agents” (Collection of Legislation of the Russian Federation) Federation, 2009, No. 23, Article 2758; No. 48, Article 5739; 2010, No. 19, Article 2291; 2011, No. 27, Article 3873).
4. Cash payments in the currency of the Russian Federation between participants in cash payments (subject to the maximum amount of cash payments established by paragraph 6 of this Instruction), between participants in cash payments and individuals for transactions with securities, under real estate lease agreements, for the issuance (return) ) loans (interest on loans), for the activities of organizing and conducting gambling are carried out at the expense of cash received at the cash desk of the participant in cash payments from his bank account.
5. Cash payments in the currency of the Russian Federation and foreign currency between participants in cash payments and individuals are carried out without limiting the amount.
6. Cash payments in the currency of the Russian Federation and foreign currency between participants in cash payments within the framework of one agreement concluded between these persons can be made in an amount not exceeding 100 thousand rubles or an amount in foreign currency equivalent to 100 thousand rubles at the official exchange rate of the Bank of Russia on the date of cash payments (hereinafter referred to as the maximum amount of cash payments).
Cash payments are made in an amount not exceeding the maximum amount of cash payments in the fulfillment of civil obligations provided for in an agreement concluded between participants in cash payments and (or) arising from it and executed both during the validity period of the agreement and after its expiration. actions.
Cash payments are made in an amount not exceeding the maximum amount of cash payments when a credit institution issues cash upon request for the return of the balance of funds transferred to a special account with the Bank of Russia, the procedure for opening and maintaining which is determined by the Directive of the Bank of Russia dated July 15, 2013 N 3026-U “On a special account in the Bank of Russia”, registered by the Ministry of Justice of the Russian Federation on August 16, 2013 N 29423 (“Bulletin of the Bank of Russia” dated August 28, 2013 N 47).
Without taking into account the maximum amount of cash payments, cash in the currency of the Russian Federation received at the cash desks of participants in cash payments is spent in accordance with paragraph 2 of this Directive for the following purposes:
payments to employees included in the wage fund and social payments;
for personal (consumer) needs of an individual entrepreneur not related to his business activities;
issuance to employees for reporting.
7. This Directive comes into force 10 days after the day of its official publication in the Bulletin of the Bank of Russia.
Governor of the Central Bank
Russian Federation
E.S.NABIULLINA
