for any state currency regulation has always been an important part of ensuring the state's sovereignty and the stability of national financial and economic system.The same value is given to this issue in our country, where the special law of the Russian Federation "On Currency Regulation".This legislation defines the tax authorities as an authorized institute currency controls, which is the parent instance the Tax Ministry.The law provides that the responsibility for violation of currency legislation in accordance with the provisions of the Administrative Code, in particular Articles 15.25 and 23.60.In addition, violation of currency legislation sanctioned in accordance with the requirements mentioned above the law.The subject of its regulation are the operations with currency resources, precious metals and securities, which are assigned to the exclusive jurisdiction of the state.Among the violations in the area of monetary and financial activities include:
- currency transactions by persons and organizations that do not have the appropriate permissions (licenses) for conducting these activities.Violations also include the activities of entities that though and got the permission, but it is carried out with violations of the law.In particular, relatively common was the opening of resident accounts, which is produced in violation of the order beyond the borders of the Russian Federation.This violation includes administrative penalties for individuals and organizations in the form of a fine, the amount of which is determined depending on the size of the operation, in the range of 1/10 to one full size.
- violation of the order and timing of the mandatory import of goods into the country, the magnitude of the value of which is equal to the value used for the payment of their financial resources.It is also a violation of failure to return within the statutory period, transferred funds.This violation entails liability for violation of currency legislation in the form of penalties to the amount specified in the preceding paragraph;
- violation of the procedure and the rules of admission to the accounts of revenue, which is obtained for the export of goods, intellectual property products and services.Here, liability for violation of currency legislation provides for fines, the value of which is determined in accordance with all the full cost of services rendered, works or intellectual property products.
- set and liability for violation of currency legislation, if not complied with the established procedure for accounting for transactions in foreign exchange activities.Nor is a violation and failure to report on these operations, delays in the storage of these documents.In this case, an administrative penalty is a fine of 50 to 100 (for individuals) and from 400 to 500 (for legal entities) minimum wage.
Act granted the right to deal with cases of violations of currency legislation by the tax authorities in their territorial jurisdiction.In addition, as these bodies are authorized to monitor compliance with the law on foreign exchange activities, they are responsible for violation of foreign exchange controls.
On the basis of the data bases for the prosecution, all the organs of the tax authorities are obliged to prosecute for violations of the residents in the area of foreign exchange operations.
In special cases, for violation of the rules of foreign exchange transactions and provides for criminal liability.This responsibility comes with the non-return of the Russian Federation outside the large sums of foreign exchange reserves, which are to be credited to the account of an authorized bank in the Russian Federation.
