Federal Law "On Currency Regulation and Currency Control"
Article 19. Repatriation by residents of foreign currency and currency of the Russian Federation
1. When carrying out foreign trade activities, residents, unless otherwise provided by this Federal Law, are obliged, within the time limits stipulated by foreign trade agreements (contracts), to ensure:
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1) receiving from non-residents to their bank accounts in authorized banks foreign currency or currency of the Russian Federation due in accordance with the terms of the specified agreements (contracts) for goods transferred to non-residents, work performed for them, services rendered to them, information transferred to them and intellectual property , including exclusive rights to them;
Code of Administrative Offenses Article 15.25. point 4
Failure by a resident to fulfill within the prescribed period the obligation to receive foreign currency or currency of the Russian Federation to their bank accounts in authorized banks, due for goods transferred to non-residents, work performed for non-residents, services rendered to non-residents or intellectual property, including exclusive the rights to them - entails the imposition of an administrative fine on officials and legal entities in the amount of one hundred and fifty and refinancing of the Central Bank of the Russian Federation from the amount of funds credited to accounts in authorized banks with violation of the established period for each day of delay in crediting such funds and (or) in the amount of three fourths to one amount of cash not credited to accounts in authorized banks.
According to the legal position of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 30, 2010 N 15970/09 set forth in the resolutions of 28.04.2009 N 15970/09 , as well as in the case of a resident taking measures dependent on him to obtain this revenue, the composition of the administrative offense established by part 4 of article 15.25 of the Code of Administrative Offenses of the Russian Federation, is inhibited.
In this case, "dependent measures" is considered, for example, the direction of claims. filing in court.
If not, then “no action” ...
Source: https://habr.com/ru/post/284844/
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