F E D E R A L L A W No. 121-F Z O F T H E RUSSI A N F E D E R A T I O N O F JUN E 3, 2009

Transcription

1 F E D E R A L L A W No. 121-F Z O F T H E RUSSI A N F E D E R A T I O N O F JUN E 3, 2009 Concerning the Introduction of Amendments to Certain Legislative Acts of the Russian Federation in Connection with the A doption of the Federal Law Concerning Activities Involving the Acceptance of Payments from Physical Persons W hich A re Carried O ut by Payment Agents Adopted by the State Duma on M ay 22, 2009 Approved by the Federation Council on M ay 27, 2009 Published in Rossiiskaya Gazeta on June 10, 2009 A rticle 1 The following amendments shall be introduced to the Federal Law Concerning Banks and Banking Activities (as reworded by Federal Law No. 17-FZ of February 3, 1996) (Gazette of the Congress of People s Deputies of the RSFSR and the Supreme Court of the Russian Federation, 1990, No. 27, Article 357; Collected Legislation of the Russian Federation, 1996, No. 6, Article 492; 2001, No. 33, Article 3424; 2003, No. 27, Article 2700; No. 52, Article 5033; 2004, No. 27, Article 2711; 2005, No. 1, Article 45; 2006, No. 31, Article 3439; 2007, No. 31, Article 4011; No. 41, Article 4845): 1) Article 13.1 shall be reworded as follows: A rticle 13.1 Performance of Certain Banking Operations by an O rganization Which is Not a C redit O rganization or by a Private Entrepreneur A credit organization shall have the right to engage an organization which is not a credit organization or a private entrepreneur (hereinafter referred to as bank payment agent ) to accept from physical persons monetary resources which are intended for State government bodies, local government bodies and budgetary institutions under the jurisdiction of those bodies in respect of the performance by them of functions established by the legislation of the Russian Federation and for

2 the fulfilment of obligations of physical persons with respect to payment for goods (work and services) or for crediting to their bank account (hereinafter referred to as acceptance of payments from physical persons ), to carry out operations using payment cards and, when operations are carried out using payment cards, to transmit to the credit organization instructions from physical persons for settlements to be made through their bank accounts and prepare documents confirming the operations in question which are not related to the exercise of entrepreneurial activities or private practice by physical persons. In order to accept payments from physical persons, a bank payment agent must conclude with a credit organization an agreement on the performance of activities involving the acceptance of payments from physical persons under the terms of which the bank payment agent has the right to accept payments from physical persons in its own name or in the name of the credit organization and at the expense of the credit organization and is obliged to make subsequent settlements with the credit organization in accordance with the legislation of the Russian Federation, including requirements relating to the expenditure of cash received by a legal entity or a private entrepreneur. It shall be prohibited for an organization which is not a credit organization or a private entrepreneur to carry out activities involving the acceptance of payments from physical persons without the conclusion of an agreement on the performance of activities involving the acceptance of payments from physical persons which meets the requirements of this Article or the Federal Law Concerning Activities Involving the Acceptance of Monetary Resources from Physical Persons Which Are Carried Out by Payment Agents. A bank payment agent shall not have the right to delegate the acceptance of payments from physical persons to other persons. A credit organization with which a bank payment agent has concluded an agreement on the performance of activities involving the acceptance of payments from physical persons shall be obliged to monitor compliance by the bank payment agent with the procedure for carrying out the acceptance of payments from physical persons in accordance with the rules governing settlements in the Russian Federation which have been established by the Bank of Russia and the requirements of this Article and legislation concerning the counteraction of the legitimization (laundering) of proceeds of crime and the financing of terrorism. Failure by a bank payment agent to comply with the procedure for carrying out the acceptance of payments from physical persons in accordance with the rules governing settlements in the Russian Federation which have been established by the Bank of Russia, the requirements of this Article and legislation concerning the counteraction of the legitimization (laundering) of proceeds of crime and the financing of terrorism shall be a basis for the credit organization to cancel the agreement on the performance of activities involving the acceptance of payments from physical persons with that bank payment agent. A credit organization shall be obliged to maintain a list of bank payment agents with which the credit organization has concluded agreements on the performance 2

3 of activities involving the acceptance of payments from physical persons, indicating the address of all points of acceptance of payments from physical persons for each bank payment agent. A monetary obligation of a physical person to make payment for goods (work and services) shall be considered to have been fulfilled to the extent of the amount of monetary resources paid to the bank payment agent, less the fee established in accordance with this Article, from the moment when those monetary resources are transferred to the bank payment agent. When accepting payments from physical persons a bank payment agent shall have the right to charge the payer a fee in an amount to be determined by the bank payment agent and the payer. The fulfilment of the obligations of a bank payment agent to a credit organization when settlements of the relevant type are made must be secured by a forfeiture, a pledge, the withholding of assets of the debtor, a surety bond, a bank guarantee, a deposit or insurance of the risk of civil liability for non-fulfilment of obligations to make settlements with the credit organization or by other means provided for in the agreement on the performance of activities involving the acceptance of payments from physical persons. When accepting payments from physical persons a bank payment agent shall be obliged: 1) to have an agreement on the performance of activities involving the acceptance of payments from physical persons, such as is provided for in this Article; 2) to comply with the procedure for carrying out the acceptance of payments from physical persons in accordance with the rules governing settlements in the Russian Federation which have been established by the Bank of Russia; 3) to use a separate bank account (accounts) for settlements associated with the acceptance of payments; 4) to deposit monetary resources received from payers in cash upon the acceptance of payments with a credit organization with a view to the full amount of those resources being paid into its separate bank account (accounts). When accepting payments from physical persons a bank payment agent shall be obliged to use cash register equipment with a fiscal memory and a control tape and to comply with the requirements of the legislation of the Russian Federation concerning the use of cash register equipment for cash settlements. When accepting payments from physical persons a bank payment agent shall be obliged to ensure that the following information is made available to payers at each payment acceptance point: 3

4 1) the address of the payment acceptance point; 2) the name and location of the credit organization with which the bank payment agent has concluded an agreement on the performance of activities involving the acceptance of payments from physical persons, and the credit organization s taxpayer identification number; 3) the number of the licence to carry out banking operations of the credit organization with which the bank payment agent has concluded an agreement on the performance of activities involving the acceptance of payments from physical persons; 4) particulars of the agreement on the performance of activities involving the acceptance of payments from physical persons between the bank payment agent and the credit organization; 5) the amount of the fee payable by a physical person where a fee is charged, and the types and amounts of other expenses for which a physical person is liable in connection with the acceptance of payments from physical persons; 6) contact telephone numbers of the bank payment agent and of the credit organization, and information on the methods by which grievances may be presented; 7) contact telephone numbers of the Bank of Russia and federal executive bodies authorized by the Bank of Russia to conduct State monitoring (supervision) of the acceptance of payments from physical persons. The acceptance of payments from physical persons by a bank payment agent must be confirmed by the issuance of a cash register receipt confirming that a particular payment has been made. A cash register receipt issued by a bank payment agent to a physical person as confirmation that a particular payment has been accepted and made must conform to the requirements of the legislation of the Russian Federation concerning the use of cash register equipment for cash settlements and must contain the following mandatory particulars: 1) the name of the document cash register receipt; 2) the total amount of monetary resources accepted; 3) the payment description; 4) the amount of the fee payable by the physical person where a fee is charged, and the types and amounts of other expenses for 4

5 which the physical person is liable in connection with the effecting of the payments in question; 5) the date and time of acceptance of monetary resources and the numbers of the cash register receipt and of the cash register equipment; 6) the address of the point of acceptance of monetary resources; 7) the name and location of the bank payment agent which accepted the monetary resources and its taxpayer identification number; 8) contact telephone numbers of the bank payment agent and of the credit organization with which the bank payment agent has concluded an agreement on the performance of activities involving the acceptance of payments from physical persons. All particulars printed on a cash register receipt must remain clear and easily legible for no less than six months. A cash register receipt issued by a bank payment agent to a physical person as confirmation that a particular payment has been made may also contain other particulars where this is provided for in the agreement on the performance of activities involving the acceptance of payments from physical persons. A bank payment agent shall have the right to use payment terminals or automatic telling machines for the acceptance of payments from physical persons. Payment terminals or automatic telling machines which are used by a bank payment agent for the acceptance of payments from physical persons must have cash register equipment incorporated within them and allow for the following to be carried out on an automated basis: 1) the provision to physical persons of the information which is specified in this Article; 2) the acceptance from physical persons of information concerning the name of the payee, the payment description and the amount of monetary resources paid to the bank payment agent and other information if this is envisaged in the agreement on the performance of activities involving the acceptance of payments from physical persons; 3) the acceptance of monetary resources paid by physical persons; 4) the printing of cash register receipts and the issuance thereof to physical persons after the acceptance of monetary resources paid. Automatic telling machines which are used by a payment agent for the acceptance of payments from physical persons must allow for the acceptance of monetary 5

6 resources from physical persons for crediting to their bank account, the transmission to a credit organization of instructions from physical persons for settlements to be made through their bank accounts and the preparation of documents confirming those operations to be carried out on an automated basis. Payment terminals or automatic telling machines which are used by a bank payment agent for the acceptance of payments from physical persons may also allow for other information to be provided and other functions to be performed on an automated basis, unless otherwise established by the legislation of the Russian Federation. Payment terminals or automatic telling machines which are used by a bank payment agent must have cash register equipment incorporated within them and allow for the printing on a cash register receipt of the number of the terminal or machine and the particulars specified in this Article in a non-modifiable form which ensures that the information recorded on the cash register receipt, on the control tape and in the fiscal memory of the cash register equipment is identical. Cash register equipment which is incorporated in payment terminals or automatic telling machines which are used by a bank payment agent must meet the requirements of the legislation of the Russian Federation concerning the use of cash register equipment for cash settlements. In the event that the address of the place of installation of a payment terminal or an automatic telling machine changes, the bank payment agent shall be obliged, on the day on which that change occurs, to send an appropriate notification to the tax authority giving the new address of the place of installation of the cash register equipment incorporated in the payment terminal or automatic telling machine. The use of devices other than payment terminals or automatic telling machines for the acceptance of payments from physical persons without the participation of an authorized officer of a bank payment agent shall not be permitted. In accordance with the requirements of legislation concerning the counteraction of the legitimization (laundering) of proceeds of crime, a bank payment agent must, in prescribed cases, identify a physical person who makes a payment. The Government of the Russian Federation shall have the right to establish a list of goods, work and services for which a bank payment agent does not have the right to accept payments from physical persons. ; 2) a thirteenth part shall be appended to Article 26: Bank payment agents shall guarantee the confidentiality of account transactions and accounts of physical persons from whom payments are accepted by them in accordance with Article 13.1 of this Federal Law.. 6

7 A rticle 2 The fourth part of Article 37 of Law No I of the Russian Federation of February 7, 1992 Concerning the Protection of Consumers Rights (as reworded by Federal Law No. 2- FZ of January 9, 1996) (Gazette of the Congress of People s Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, No. 15, Article 766; Collected Legislation of the Russian Federation, 1996, No. 3, Article 140; 1999, No. 51, Article 6287; 2004, No. 52, Article 5275; 2006, No. 31, Article 3439) shall be reworded as follows: Where the cash form of settlement is used, payment for goods (work and services) shall be made by a consumer in accordance with instructions given by the seller (service provider) by means of the payment of monetary resources in cash to the seller (service provider), or to a credit organization, or to a payment agent which carries out activities involving the acceptance of payments from physical persons, or to a bank payment agent which carries out activities in accordance with legislation concerning banks and banking activities, unless otherwise established by federal laws or other normative legal acts of the Russian Federation. In this respect, the consumer s obligations to the seller (service provider) with respect to payment for the goods (work and services) shall be considered to have been fulfilled to the extent of the amount of the monetary resources paid from the moment when monetary resources in cash are paid accordingly to the seller (service provider), or to the credit organization, or to the payment agent which carries out activities involving the acceptance of payments from physical persons, or to the bank payment agent which carries out activities in accordance with legislation concerning banks and banking activities.. A rticle 3 The following amendments shall be introduced to Federal Law No. 115-FZ of August 7, 2001 Concerning the Counteraction of the Legitimization (Laundering) of Proceeds of Crime and the Financing of Terrorism (Collected Legislation of the Russian Federation, 2001, No. 33, Article 3418; 2002, No. 30, Article 3029; No. 44, Article 4296; 2004, No. 31, Article 3224; 2006, No. 31, Articles 3446, 3452; 2007, No. 16, Article 1831; No. 31, Articles 3993, 4011; No. 49, Article 6036): 1) paragraph 11 of Article 5 shall be reworded as follows: - payment acceptance operators; ; 2) in Article 7: a) clause 1.1 shall be reworded as follows: 1.1 The identification of a client physical person and the establishment and identification of a beneficiary shall not take place when organizations which carry out operations involving monetary resources or other assets carry out operations involving the acceptance of payments from client physical persons where the amount thereof does not exceed 15,000 roubles or an amount in foreign currency equivalent to 15,000 roubles (except where 7

8 employees of an organization which carries out operations involving monetary resources or other assets have suspicions that the operation in question is being carried out for the purpose of the legitimization (laundering) of proceeds of crime or the financing of terrorism). ; b) clause 1.3 shall be deemed to have lost force; c) clause 3.1 shall be deemed to have lost force; 3) Articles 7.2 and 7.3 shall be appended to Chapter II as follows: A rticle 7.2 Rights and Obligations of C redit O rganizations and Federal Postal O rganizations with Respect to Non-Cash Settlements and T ransfers of Monetary Resources 1. Where non-cash settlements are made on the instruction of a payer, the credit organization with which the payer s bank account is held shall be obliged at all stages of the processing of those settlements to ensure that the following information is checked for presence, is complete, is transmitted within settlement documents or by other means, corresponds to information possessed by the credit organization and is retained in accordance with clause 4 of Article 7 of this Federal Law: 1) information concerning the payer where the payer is a physical person, a private entrepreneur or a physical person who engages in private practice in accordance with the procedure established by the legislation of the Russian Federation: surname, first name and patronymic (unless otherwise required by law or national custom), bank account number, taxpayer identification number (if this exists) or address of place of residence (registration) or place of stay; 2) information concerning the payer where the payer is a legal entity: name, bank account number and taxpayer identification number or code of foreign organization. 2. Where the information referred to in clause 1 of this Article is not contained in a settlement document or other document containing a payer s instruction or is not received by other means, the credit organization with which the payer s bank account is held shall be obliged to refuse to carry out the payer s instruction, except in the cases provided for in clause 3 of this Article. 3. When operations are carried out using monetary resources, including with the use of hardware and software systems, credit organizations may, for the purpose of complying with the requirements established by this Article, independently complete payers settlement documents using information received from 8

9 payers, including in the process of carrying out identification procedures. 4. A correspondent bank which participates in the processing of non-cash settlements shall be obliged to ensure that information contained in a settlement document which has been received is not altered and is retained in accordance with clause 4 of Article 7 of this Federal Law. 5. The credit organization with which a bank account is held by a recipient of monetary resources shall be obliged to have procedures needed to identify incoming settlement documents which do not contain the information referred to in clause 1 of this Article. 6. Where the information referred to in clause 1 of this Article is not contained in a settlement document which has been received and employees of the credit organization with which the recipient of monetary resources holds a bank account have suspicions that the operation in question is being carried out for the purpose of the legitimization (laundering) of proceeds of crime or the financing of terrorism, that credit organization must, not later than the working day following the day on which the operation is recognised as suspicious, send details of the operation to the authorized body in accordance with this Federal Law. 7. The credit organization serving the payer when money transfers are made on the instruction of a physical person without the opening of bank accounts and a federal postal organization through which postal money transfers are made shall be obliged at all stages of the processing of those transfers to ensure that the following information is checked for presence, is complete, is transmitted within settlement documents, by post or by other means, corresponds to information possessed by the credit organization or federal postal organization and is retained in accordance with clause 4 of Article 7 of this Federal Law: 1) information concerning the payer where the payer is a physical person, a private entrepreneur or a physical person who engages in private practice in accordance with the procedure established by the legislation of the Russian Federation: surname, first name and patronymic (unless otherwise required by law or national custom), unique assigned number of the transaction (if this exists), taxpayer identification number (if this exists) or address of place of residence (registration) or place of stay; 2) information concerning the payer where the payer is a legal entity: name, unique assigned number (code, password) of the transaction and taxpayer identification number or code of foreign organization. 9

10 8. Where the information referred to in clause 7 of this Article is not contained in a settlement document or other document or postal advice or is not received by other means, the credit organization or federal postal organization serving the payer shall be obliged to refuse to carry out the payer s instruction. 9. A credit organization which participates in the transfer of monetary resources on the instruction of physical persons without the opening of bank accounts or a federal postal organization which participates in a postal transfer of monetary resources shall be obliged to ensure that information contained in a settlement document or postal advice which has been received is not altered and is retained in accordance with clause 4 of Article 7 of this Federal Law. 10. The credit organization serving a recipient of monetary resources which have been transferred in his favour without the opening of bank accounts or the federal postal organization serving the recipient of a postal transfer of monetary resources shall be obliged to have procedures needed to identify incoming settlement documents which do not contain the information referred to in clause 7 of this Article. 11. Where the information referred to in clause 7 of this Article is not contained in a settlement or other document or a postal advice which has been received and employees of the credit organization or federal postal organization have suspicions that the operation in question is being carried for the purpose of the legitimization (laundering) of proceeds of crime or the financing of terrorism, the credit organization or federal postal organization must, not later than the working day following the day on which the operation is recognised as suspicious, send details of the operation to the authorized body in accordance with this Federal Law. 12. The requirements of this Article shall not apply to: 1) non-cash settlements effected by a credit organization through bank accounts in an amount not exceeding 15,000 roubles or an amount in foreign currency equivalent to 15,000 roubles; 2) non-cash settlements through bank accounts held with one credit organization; 3) non-cash settlements effected using payment cards; 4) non-cash settlements effected between credit organizations or between a credit organization and a foreign bank in their own name and at their own expense; 10

11 5) money transfers which are effected by credit organizations on the instructions of physical persons without the opening of bank accounts in an amount not exceeding 15,000 roubles or an amount in foreign currency equivalent to 15,000 roubles. A rticle 7.3 Obligations of O rganizations Which Carry Out Operations Involving Monetary Resources or Other Assets When Undertaking to Serve and Serving Foreign Public Officials 1. In addition to the measures prescribed by clause 1 of Article 7 of this Federal Law, organizations which carry out operations involving monetary resources or other assets shall be obliged: 1) to take such measures as are reasonable and practicable in the circumstances to identify foreign public officials among physical persons whom they serve or undertake to serve; 2) to undertake to serve foreign public officials only on the basis of a written decision of the director or deputy director of the organization which carries out operations involving monetary resources or other assets or the director of an economically autonomous subdivision of the organization which carries out operations involving monetary resources or other assets to whom the director or deputy director of that organization has delegated relevant powers; 3) to take such measures as are reasonable and practicable in the circumstances to identify the origin of monetary resources or other assets of foreign public officials; 4) regularly to update information at the disposal of the organization which carries out operations involving monetary resources or other assets concerning foreign public officials whom they serve; 5) to pay close attention to operations involving monetary resources or other assets which are carried out by foreign public officials who are clients of the organization which carries out operations involving monetary resources or other assets or by their spouses or relatives (direct forebears and descendants (parents and children, grandfather, grandmother and grandchildren), full siblings and half siblings (having a common father or mother), adoptive parents and orphans) or on behalf of those persons where they are clients of a credit organization. 2. The requirements established by clause 1 of this Article shall not be applied by credit organizations in relation to transactions for an amount not exceeding 15,000 roubles or an amount in foreign currency equivalent to 15,000 roubles which involve the purchase 11

12 or sale of cash foreign currency by physical persons or the processing of transfers of monetary resources on instructions from physical persons without the opening of a bank account, except where employees of an organization which carries out operations involving monetary resources or other assets have suspicions that particular operations are being carried out for the purpose of the legitimization (laundering) of proceeds of crime or the financing of terrorism.. A rticle 4 The following amendments shall be introduced to Federal Law No. 54-FZ of May 22, 2003 Concerning the Use of Cash Register Equipment in Carrying Out Cash Settlements and (or) Settlements Using Payment Cards (Collected Legislation of the Russian Federation, 2003, No. 21, Article 1957): 1) the following paragraphs shall be appended to Article 1: - payment terminal a device for the automated processing of cash settlements (without the participation of an authorized officer of the organization or the private entrepreneur processing the cash settlements); - automatic telling machine a device for the automated processing (without the participation of an authorized officer of a credit organization or a bank payment agent operating in accordance with legislation concerning banks and banking activities) of cash settlements and (or) settlements using payment cards and transmission of instructions to a credit organization for settlements to be made at the instruction of physical persons through their bank accounts, and for the preparation of documents confirming the transmission of such instructions. ; 2) a clause 4 shall be appended to Article 2 as follows: 4. The provisions of clauses 2 and 3 of this Article shall not apply to payment agents which carry out activities involving the acceptance of payments from physical persons or to credit organizations and bank payment agents which carry out activities in accordance with legislation concerning banks and banking activities. ; 3) in Article 4: a) in paragraph 2 of clause 1 there shall be inserted after the words cash register equipment the words (with the exception of cash register equipment incorporated in payment terminals which are used by payment agents and bank payment agents and in automatic telling machines which are used by bank payment agents) ; b) a clause 1.1 shall be inserted as follows: 12

13 1.1 Cash register equipment which is incorporated in a payment terminal used by a payment agent or a bank payment agent or an automatic telling machine used by bank payment agents must: 4) in Article 5: - be registered with the tax authority with which the taxpayer is registered with an indication of the address of the location where it is installed as part of a payment terminal or automatic telling machine; - be in working order, and have been sealed in accordance with the established procedure; - have a fiscal memory with fiscal memory units, a control tape and a real-time clock; - allow for the non-adjustable recording and non-volatile longterm storage of information concerning payments on the control tape and in the fiscal memory units, and provide information required for a cash register receipt to be printed by the payment terminal or automatic telling machine in non-modifiable form; - be operated in fiscal mode, and not allow a cash register receipt to be printed by the payment terminal or automatic telling machine in other modes; - in fiscal mode, transmit information concerning payments to the payment terminal or the automatic telling machine in a nonmodifiable form which ensures that the information recorded on the cash register receipt, on the control tape, in the fiscal memory and in primary accounting documents of the organization or private entrepreneur which uses the payment terminal or automatic telling machine is identical; - have a standard certificate. ; a) in paragraph 1 the word Organizations shall be replaced by the words 1. Organizations and there shall be inserted after the words cash register equipment the words (with the exception of cash register equipment incorporated in payment terminals which are used by payment agents and bank payment agents and in automatic telling machines which are used by bank payment agents) ; b) a clause 2 shall be appended as follows: 2. Organizations (with the exception of credit organizations) and private entrepreneurs who or which use a payment terminal or an automatic telling machine shall be obliged: 13

14 - to use cash register equipment incorporated within the payment terminal and (or) automatic telling machine; - to register the cash register equipment which is used with the tax authorities where the organization is registered as a taxpayer; - to provide to tax authorities, when registering, re-registering and deregistering cash register equipment with the tax authorities and replacing fiscal memory units, the certificate of the cash register equipment and information recorded in the memory of the cash register equipment; - to use cash register equipment which is in working order and allows the recording of settlement operations on the control tape and in the fiscal memory; - to operate cash register equipment in fiscal mode; - to issue a cash register receipt printed by the payment terminal or automatic telling machine to clients when cash settlements are made; - to ensure the maintenance and storage of documentation associated with the acquisition, registration, re-registration and deregistration with the tax authority, technical servicing, replacement of firmware and removal from service of cash register equipment and the progress of the recording of information concerning payments by cash register equipment, and to ensure that tax authority officials carrying out an inspection in accordance with clause 1 of Article 7 of this Federal Law are granted unhindered access to the relevant cash register equipment and documentation; - to provide information to tax authorities upon their request in the manner prescribed by federal laws. ; 5) in Article 6: a) in paragraph 1 the word Credit shall be replaced by the words 1. Credit ; b) a clause 2 shall be appended as follows: 2. A credit organization which uses payment terminals and automatic telling machines capable of accepting cash payments which constitute fixed assets of and are solely owned by that credit organization shall be obliged: - to maintain accounting records on a daily basis for each payment terminal and automatic telling machine which accepts cash payments; 14

15 - to use payment terminals and automatic telling machines capable of accepting cash payments which are in working order and allow for proper recording of monetary resources when settlements are made, and to reflect operations in the accounting records of that credit organization in accordance with normative documents of the Bank of Russia. Where a credit organization uses a payment terminal or automatic telling machine capable of accepting cash payments which does not constitute a fixed asset of and is not solely owned by that credit organization or which, by virtue of the particular nature of its design or factors relating to its location, does not enable it to fulfil the obligations specified in this Article, that payment terminal or automatic telling machine must be fitted with cash register equipment in working order which has been registered with the tax authorities, has been sealed in accordance with the established procedure, is operated in fiscal mode and allows for settlement operations to be recorded on a cash register receipt, on the control tape and in the fiscal memory.. A rticle 5 A part 15 shall be appended to Article 155 of the Housing Code of the Russian Federation (Collected Legislation of the Russian Federation, 2005, No. 1, Article 14; 2008, No. 30, Article 3616) as follows: 15. A lessor of a dwelling unit, a management organization, another legal entity or a private entrepreneur who or which pays the charge for a dwelling unit and utility services in accordance with this Code, and a representative of the aforementioned persons and entities, shall have the right to make settlements with lessees of dwelling units forming part of State and municipal housing facilities and owners of dwelling units and to collect the charge for a dwelling unit and utility services with the participation of payment agents which carry out activities involving the acceptance of payments from physical persons and bank payment agents which carry out activities in accordance with legislation concerning banks and banking activities.. A rticle 6 Clause 2 of Article 1 of Federal Law No. 275-FZ of November 28, 2007 Concerning the Introduction of Amendments to Articles 5 and 7 of the Federal Law Concerning the Counteraction of the Legitimization (Laundering) of Proceeds of Crime and the Financing of Terrorism (Collected Legislation of the Russian Federation, 2007, No. 49, Article 6036) shall be deemed to have lost force. 15

16 A rticle 7 The following amendments shall be introduced to the Administrative Offences Code of the Russian Federation (Collected Legislation of the Russian Federation, 2002, No. 1, Article 1; No. 18, Article 1721; 2003, No. 27, Articles 2700, 2717; No. 46, Article 4440; No. 50, Article 4847; 2004, No. 31, Article 3229; 2005, No. 13, Article 1077; No. 30, Article 3131; No. 50, Article 5247; 2006, No. 31, Article 3420; 2007, No. 26, Article 3089; No. 30, Article 3755; No. 31, Article 4007; No. 41, Article 4845; 2008, No. 52, Article 6227): 1) Article 14.5 shall be reworded as follows: A rticle 14.5 Sale of Goods, Performance of Work or Rendering of Services Prescribed Information Being Supplied or Failure to Use Cash Register Equipment in Cases Prescribed by Federal Laws 1. The sale of goods, performance of work or rendering of services by an organization or by a citizen who is registered as a private entrepreneur without supplying prescribed information concerning the manufacturer (service provider, seller) or other information which is required to be provided in accordance with the legislation of the Russian Federation - shall result in the imposition of an administrative fine of from one thousand five hundred to two thousand roubles on citizens; of from three thousand to four thousand roubles on officers; of thirty thousand to forty thousand roubles on legal entities. 2. A failure to use cash register equipment in cases prescribed by federal laws, or the use of cash register equipment which does not conform to the established requirements or not in compliance with the procedure and conditions established by the legislation of the Russian Federation for the registration and use of such equipment 2) in Article 23.3: - shall result in the imposition of an administrative fine of from one thousand five hundred to two thousand roubles on citizens; of from three thousand to four thousand roubles on officers; of thirty thousand to forty thousand roubles on legal entities. ; a) in part 1 the words and 14.5, parts 3 and 4 of Article 14.16, Articles shall be replaced by the words parts 3 and 4 of Article 14.16, Articles 14.26, ; b) in clause 1 of part 2 the words and 14.5, parts 3 and 4 of Article 14.16, Articles shall be replaced by the words parts 3 and 4 of Article 14.16, Articles 14.26, ; 16

17 3) in part 1 of Article 23.5 the words envisaged in Article 14.5 (insofar as it concerns the sale of goods, performance of work and rendering of services without using cash registers) shall be replaced by the words envisaged in part 2 of Article 14.5 ; 4) in part 1 of Article the words 14.4 to 14.8 shall be replaced by the words 14.4, part 1 of Article 14.5, Articles 14.6 to 14.8 ; 5) part 3 of Article 32.2 shall be reworded as follows: 3. The amount of an administrative fine shall be paid or remitted by the person on whom the administrative sanction has been imposed to a bank or another credit organization or to a payment agent which carries out activities involving the acceptance of payments from physical persons or a bank payment agent which carries out activities in accordance with legislation concerning banks and banking activities, except in the cases prescribed by part 1 of Article 32.3 of this Code.. A rticle 8 1. This Federal Law shall enter into force from January 1, 2010, with the exception of Article 3 of this Federal Law. 2. Article 3 of this Federal Law shall enter into force upon the lapse of 180 days after the day of the official publication of this Federal Law. 3. After January 1, 2010 the acceptance of payments from physical persons by bank payment agents and the use of payment terminals or automatic telling machines without the use of cash register equipment and the issuance of cash register receipts conforming to the requirements of Article 13.1 and the thirteenth part of Article 26 of the Federal Law Concerning Banks and Banking Activities (as amended by this Federal Law) and paragraphs 8 and 9 of Article 1, clause 4 of Article 2, clauses 1 and 1.1 of Article 4, Article 5 and paragraph 1 of Article 6 of Federal Law No. 54-FZ of May 22, 2003 Concerning the Use of Cash Register Equipment in Carrying Out Cash Settlements and (or) Settlements Using Payment Cards (as amended by this Federal Law) shall not be permitted. President of the Russian Federation D. Medvedev 17