Code Of Administrative Offences Of The Russian Federation

NO. 195-FZ OF DECEMBER 30, 2001
(with the Amendments and Additions of April 25, December 31, 2002, June 30, July 4, November 11, December 8, 2003, April 25, 2002)
Adopted by the State Duma on December 20, 2001
Endorsed by the Council of Federation on December 26, 2001

Section II
Chapter 5
Administrative Offences Encroaching Upon Citizens' Rights
Chapter 6
Administrative Offences Endangering the Health and Sanitary-and Epidemiological Well-Being of the Population and Endangering Public Morals
Chapter 7
Administrative Offences in the Area of Property Protection
Chapter 8
Administrative Offenses Concerning Environment Protection and Wildlife Management
Chapter 9
Administrative Offenses in Industry, Construction and Energetics
Chapter 10
Administrative Offenses in Agriculture, Veterinary Medicine and Land Reclamation
Chapter 11
Administrative Offenses on Transport
Chapter 12
Road Traffic Administrative Offenses
Chapter 13
Administrative Offences in the Area of Communications and Information
Chapter 14
Administrative Offences in Business
Chapter 15
Administrative Offences Concerning Finance, Taxes and Fees, as Well as Security Market
Chapter 16
Administrative Offences in Customs Area (Violations of Customs Rules)
Chapter 17
Administrative Offences Encroaching upon State Power Institutions
Chapter 18
Administrative Offences in the Area of Safeguarding the State Borders of the Russian Federation and Treating Aliens and Stateless Persons on the Territory of the Russian Federation
Chapter 19
Administrative Offences against Government Procedures
Chapter 20
Administrative Offenses Encroaching upon Public Order and Security
Chapter 21
Administrative Offenses in Military Registration

Chapter 15. Administrative Offences Concerning Finance, Taxes and Fees, as Well as Security Market


Article 15.1. Violating the Procedure for Dealing with Cash and the Procedure for Conducting Cash Operations


 Violation of the procedure for dealing with cash and of the procedure for conducting cash operations, which manifests itself in settling accounts in cash with other organisations in excess of the established amounts, or in failure to enter (in incomplete entering) of cash to a cash box, or failure to follow the procedure for keeping free monetary assets, as well as accumulation in a cash box of cash in excess of the established limits -
 shall entail the imposition of an administrative fine on officials in the amount of from forty to fifty times the minimum wage, and on legal entities in the amount of from four hundred to five hundred times the minimum wage.

Article 15.2. Failure to Carry Out Duties Regarding Control over Observance of the Rules for Conducting Cash Operations


 Failure of a bank office official to carry out his duties regarding control over observance by organisations, or by their associations, of the rules for conducting cash operations -
 shall entail the imposition of an administrative fine in the amount of from twenty to thirty times the minimum wage.

Article 15.3. Violating the Term for Registration with a Tax Body


 1. Violating the established term for filing an application for registration with a tax body or with a body of a state extra budget fund -
 shall entail the imposition of an administrative fine on officials in the amount of from five to ten times the minimum wage.
 2. Violating the established term for filing an application for registration with a tax body or with a body of a state extra budget fund linked with exercising activities without registration with a tax body or with a body of a state extra budget fund -
 shall entail the imposition of an administrative fine on officials in the amount of from twenty to thirty times the minimum wage.
 Note. The administrative liability, established in respect of officials in this Article, in Articles from 15.4 to 15.9 and in Article 15.11 of this Code, shall apply to the persons specified in Article 2.4 of this Code, safe for the citizens exercising business activities without forming a legal entity.

Article 15.4. Violating the Term for Submitting Data about Opening or Closing an Account with a Bank or Other Credit Organisation


 Violating the established term for submitting to a tax body, or to a body of a state extra budget fund, information about opening or closing an account with a bank or other credit organisation -
 shall entail the imposition of an administrative fine on citizens in the amount of from ten to twenty times the minimum wage.

Article 15.5. Violating the Term for Submitting a Tax Declaration


 Violating the term, established by the legislation on taxes and fees, for submitting a tax declaration to a tax body at the place of registration -
 shall entail the imposition of an administrative fine on officials in the amount of from three to five times the minimum wage.

Article 15.6. Failure to Submit Data Necessary for Tax Control


 1. Failure to submit within the term, established by the legislation on taxes and fees, or refusal to submit to tax bodies, customs bodies or bodies of a state extra budget fund, documents and (or) other data drawn up in the established procedure, which are necessary for exercising tax control, as well submission of incomplete or distorted data of such type, safe for the cases provided for by Part 2 of this Article -
 shall entail the imposition of an administrative fine on citizens in the amount of from one to three times the minimum wage, and on officials in the amount of from three to five times the minimum wage.
 2. Failure of an official of a body engaged in state registration of legal entities and of natural persons as individual businessmen, or in issuing licenses for private practice to natural persons, or in registration of individuals at the places of residence thereof, or in civil registration, or in registration of property and property transactions, and of a notary or of an official authorized to commit notarial acts, to submit to tax bodies within the established term the data necessary for exercising tax control, as well submission of incomplete or distorted data of such type -
 shall entail the imposition of an administrative fine in the amount of from five to ten times the minimum wage.

Article 15.7. Violating the Procedure for Opening an Account for a Taxpayer


 1. The opening by a bank or by any other credit organisation of an account for an organisation or for an individual businessman without them presenting a certificate about registration with a tax body or with the body of a state extra budget fund -
 shall entail the imposition of an administrative fine on officials in the amount of from ten to twenty times the minimum wage.
 2. The opening by a bank or by any other credit organisation of an account for an organisation or for an individual businessman, when the bank or the credit organisation is notified about the decision of a tax body or a customs body to suspend operations on this person's account -
 shall entail the imposition of an administrative fine on officials in the amount of from twenty to thirty times the minimum wage.

Article 15.8. Violating the Term for Executing an Order to Transfer a Tax or Fee (Contribution)


 Violation by a bank or any other credit organisation of a term established for executing an order of a taxpayer ( a fee payer ) or of a tax agent to transfer a tax or a fee (contribution), as well as a collection order (an instruction) of a tax body, of a customs body or of a body of a state extra budget fund to transfer a tax or a fee (contribution), appropriate penalties and (or) fines to the budget (a state off budget fund) -
 shall entail the imposition of an administrative fine on citizens in the amount of from forty to fifty times the minimum wage.
 Article 15.9 Failure of a Bank to Carry Out a Decision to Suspend Operations on Accounts of a Taxpayer, a Fee Payer or a Tax Agent
 Carrying out by a bank or by any other credit organisation of debiting transactions, which are not connected with discharging liabilities, related to paying a tax or a fee, or with execution of any other payment order, which under the laws of the Russian Federation enjoys the right of priority in respect of payments to the budget (to an extra budget fund), on accounts of a taxpayer, of a fee payer , of a tax or fee collector or of other persons, when the bank or any other credit organisation has been notified about the decision of a tax body, of a customs body of a body of a state extra budget fund to suspend operations on such accounts -
 shall entail the imposition of an administrative fine on officials in the amount of from twenty to thirty times the minimum wage.
 Article 15.10 Failure of a Bank to Follow an Order of a State Extra-budget Fund
 Failure of a bank or of any other credit organization to execute an order of a body of a state extra budget fund to transfer state pensions and (or) other payments to deposits of citizens -
 shall entail the imposition of an administrative fine on officials in the amount of from forty to fifty times the minimum wage, and on legal entities in the amount of from four hundred to five hundred times the minimum wage.
 Article 15.11 Gross Violation of the Rules of Bookkeeping and of Submitting Statements of Accounts
 A gross violation of the rules of bookkeeping and of submitting statements of accounts, as well as of a procedure and terms of keeping accounting documents -
 shall entail the imposition of an administrative fine on officials in the amount of from twenty to thirty times the minimum wage.
 Note. A gross violation of the rules of bookkeeping and of submitting statements of accounts means the following:
 distorting amounts of charged taxes and fees at least 10 per cent;
 distorting any item (line) of an accounting form by at least 10 per cent.

Article 15.12. Release or Sale of Commodities and Products, Subject to Marking, without Marking


 1. Release by a producing organisation of commodities and products without marking, where such marking is obligatory -
 shall entail the imposition of an administrative fine on officials in the amount of from thirty to fifty times the minimum wage accompanied by confiscation of the subjects of the administrative offence; and on legal entities in the amount of from three hundred to five hundred times the minimum wage accompanied by confiscation of the subjects of the administrative offence.
 2. Sale of commodities and products without marking, where such marking is obligatory, as well as storage, transportation or acquisition of such commodities and products for the purpose of selling thereof -
 shall entail the imposition of an administrative fine on citizens in the amount of from twenty to twenty five times the minimum wage accompanied by confiscation of the subjects of the administrative offence; on officials in the amount of from forty to fifty times the minimum wage accompanied by confiscation of the subjects of the administrative offence; and on legal entities in the amount of from four hundred to five hundred times the minimum amount of labour wages accompanied by confiscation of the subjects of the administrative offence.

Article 15.13. Avoiding Submission of a Declaration about the Volume of Production, and Trade in, Ethyl Alcohol, Alcohol Products and Alcohol-Containing Products, or of a Declaration about the Use of Ethyl Alcohol


 Avoiding submission of a declaration about the volume of production, and trade in, ethyl alcohol, alcohol products and alcohol-containing products, or of a declaration about the use of ethyl alcohol, as well as untimely submission of one of these declarations, or insertion into one of these declarations of wittingly distorted data -
 shall entail the imposition of an administrative fine on officials in the amount of from thirty to forty times the minimum wage, and on legal entities in the amount of from three hundred to four hundred times the minimum wage.

Article 15.14. Unintended Use of Budgetary Funds


 Using budgetary funds by a recipient thereof for purposes, which do not comply with the terms of their receipt determined in an endorsed budget, or in a budget list, or in a notice about budgetary appropriations, or in an estimate of incomes and expenses, or in any other document which serves as a basis for obtaining budgetary funds -
 shall entail the imposition of an administrative fine on officials in the amount of from forty to fifty times the minimum wage, and on legal entities in the amount of from four hundred to five hundred times the minimum wage.

Article 15.15. Violating the Term for Returning Budgetary Funds Received on a Repayable Basis


 Violation by a recipient of budgetary funds, received on a repayable basis, of the term for returning thereof -
 shall entail the imposition of an administrative fine on citizens in the amount of from forty to fifty times the minimum wage, and on legal entities in the amount of from four hundred to one thousand times the minimum wage.

Article 15.16. Violating Terms for Transferring Payment for the Use of Budgetary Funds


 Failure of a recipient of budgetary funds to transfer payment within the established term for the use of budgetary funds provided on a repayable basis -
 shall entail the imposition of an administrative fine on officials in the amount of from forty to fifty times the minimum wage, and on legal entities in the amount of from four hundred to five hundred times the minimum wage.

Article 15.17. Unfair Issue of Securities


 Violation by an emitter of the order of (the procedure for) issuing securities -
 shall entail the imposition of an administrative fine on officials in the amount of from forty to fifty times the minimum wage, and on legal entities in the amount of from four hundred to five hundred times the minimum wage.

Article 15.18. Unlawful Transactions with Securities


 Conducting by professional participants of the securities market of transactions with securities for which issue reports have not been registered -
 shall entail the imposition of an administrative fine on officials in the amount of from twenty to thirty times the minimum wage, and on legal entities in the amount of from two hundred to three hundred times the minimum wage.

Article 15.19. Failure to Meet the Requirements of the Laws Concerning Submission and Disclosure of Information on the Securities Market


 1. Failure of an emitter or of a professional participant of the securities market to submit to an investor on his demand the information provided for by the laws, as well as submission of unreliable information -
 shall entail the imposition of an administrative fine on officials in the amount of from twenty to thirty times the minimum wage, and on legal entities in the amount of from two hundred to three hundred times the minimum wage.
 2. Violation by an emitter, by a professional participant of the securities market or by a person, who renders services regarding public presentation of disclosed information, of the procedure for disclosing on the securities market information of which the disclosure is obligatory under the law -
 shall entail the imposition of an administrative fine on officials in the amount of from thirty to forty times the minimum wage, and on legal entities in the amount of from three hundred to four hundred times the minimum wage.

Article 15.20. Impeding the Exercise by an Investor of His Rights to Manage a Business Company


 Impeding by an emitter or by a registrar the exercise by an investor of his rights to manage a business company -
 shall entail the imposition of an administrative fine on officials in the amount of from forty to fifty times the minimum wage, and on legal entities in the amount of from four hundred to five hundred times the minimum wage.

Article 15.21. Using Official Information on the Securities Market


 Use of official information for making transactions at the securities market by persons who obtain such information due to their official status, job or their contracts with an emitter, as well as transfer of official information to third persons for making transactions -
 shall entail the imposition of an administrative fine on officials in the amount of from twenty to thirty times the minimum wage.

Article 15.22. Violating the Rules for Keeping a Register of Securities' Owners


 Unlawful refusal to make or avoidance of making entries in the register of securities' owners, or entering in a register of securities' owners unreliable information through the fault of the holder of the register, as well as failure of a register's holder to satisfy, or improper satisfaction of, other lawful demands of a securities' owner or of a person acting on his behalf, as well as of a nominal holder of securities -
 shall entail the imposition of an administrative fine on officials in the amount of from ten to twenty times the minimum wages, and on legal entities in the amount of from one hundred to two hundred times the minimum wage.

Article 15.23. Avoiding Transfering to a Registrar the Keeping of the Register of Securities' Owners


 Avoiding transfering or violating the term for transferring to a registrar of the information and documents, which constitute the register of securities' owners, in the cases established by the law -
 shall entail the imposition of an administrative fine on officials in the amount of from ten to twenty times the minimum wage, and on legal entities in the amount of from one hundred to two hundred times the minimum wage.

Article 15.24. Public Distribution of, and Advertising under the Guise of Securities, Documents Certifying Pecuniary and Other Obligations


 Public distribution of, advertising, or offering in any other way under the guise of securities, of documents which certify pecuniary and other obligations and which are not securities under the law, where these actions do not include criminally punishable deeds -
 shall entail the imposition of an administrative fine on officials in the amount of from forty to fifty times the minimum wage, and on legal entities in the amount of from four hundred to five hundred times the minimum wage.

Article 15.25. Violating Currency Laws


 1. Making currency transactions without a special permit (a license), where such permit (license) is obligatory or where such transactions are accompanied by failure to meet the requirements (to observe the terms and limitations) established by a special permit (license), or by the use of residents' accounts in credit organisations beyond the boundaries of the Russian Federation, wittingly opened in violation of the established procedure therefore -
 shall entail the imposition of an administrative fine on citizens, officials and legal entities equal to one tenth of the amount of the unlawful currency transaction.
 2. Failure to discharge within the established term the liability regarding importation to the territory of the Russian Federation of commodities, which cost is equal to the amount of monetary assets paid therefor, or failure to return within the established term the amount of monetary assets transferred for these commodities -
 shall entail the imposition of an administrative fine on citizens, officials and legal entities equal to one tenth of the amount of the unlawful currency transaction.
 3. Violating the established procedure for transferring to accounts, opened with authorized banks, the proceeds due for exported works, services and results of intellectual activities -
 shall entail the imposition of an administrative fine on officials and legal entities equal to the cost of the works, services and results of intellectual activities which are the subjects of the administrative offence.
 4. Failure to follow the established procedure for registering, drawing up and submitting accounting reports regarding currency operations, as well as violating the established terms for keeping registration and report documents -
 shall entail the imposition of an administrative fine on officials in the amount of from fifty to one hundred times the minimum wage, and on legal entities in the amount of from four hundred to five hundred times the minimum wage.

Article 15.26. Violating the Legislation on Banks and Banking


 1. Engagement of a credit organisation in production, trade or insurance -
 shall entail the imposition of an administrative fine in the amount of from four hundred to five hundred times the minimum wage.
 2. Failure of a credit organisation to meet the normative standards, established by the Bank of Russia, and other obligatory requirements -
 shall entail a warning or the imposition of an administrative fine in the amount of from one hundred to three hundred times the minimum wage.
 3. The actions provided for by Part 2 of this Article, where they pose a real threat to the interests of creditors (depositors) -
 shall entail the imposition of an administrative fine in the amount of from four hundred to five hundred times the minimum wage.

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