(the title of the chapter as amended by the Federal Law of 24.07.2009 N 213-FZ)
Article 15.1... Violation of the procedure for working with cash and the procedure for conducting cash transactions, as well as violation of the requirements for the use of special bank accounts
(as amended by Federal Law of 27.06.2011 N 162-FZ)
1. Violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in the implementation of cash settlements with other organizations in excess of the established size, non-receipt (incomplete posting) of cash to the cash desk, non-compliance with the procedure for keeping free Money, as well as in the accumulation of cash at the cash desk in excess of the established limits, -
entails overlapping administrative fine on officials in the amount of four thousand to five thousand rubles; for legal entities - from forty thousand to fifty thousand rubles.
(as amended by Federal Law of 22.06.2007 N 116-FZ)
2. Violation by paying agents operating in accordance with Federal law dated June 3, 2009 N 103-FZ "On the activity of accepting payments individuals carried out by payment agents ", bank payment agents and bank payment subagents carrying out activities in accordance with the Federal Law" On the National Payment System ", the obligations to deliver to a credit institution received from payers when accepting cash payments for full crediting to their special bank account (accounts), as well as non-use by payment agents, suppliers, bank payment agents, bank payment subagents of special bank accounts to carry out the relevant settlements -
shall entail the imposition of an administrative fine on officials in the amount of four thousand to five thousand rubles; for legal entities - from forty thousand to fifty thousand rubles.
(Part 2 is introduced by the Federal Law of 27.06.2011 N 162-FZ)
Article 15.2... Failure to comply with obligations to monitor compliance with the rules for conducting cash transactions
Abolished. - Federal Law of 02.04.2012 N 30-FZ.
Article 15.3... Violation of the term for registration with the tax authority
1. Violation of the established deadline for filing an application for registration with a tax authority - (as amended by Federal Law of 24.07.2009 N 213-FZ)
shall entail a warning or the imposition of an administrative fine on officials in the amount of five hundred to one thousand rubles. (as amended by Federal Law of 22.06.2007 N 116-FZ, of 27.07.2010 N 239-FZ)
2. Violation of the established deadline for filing an application for registration with a tax authority, associated with the conduct of activities without registration with a tax authority - (as amended by Federal Law of 24.07.2009 N 213-FZ)
Note. The administrative liability established in relation to officials in this article, Articles 15.4-15.9, 15.11 of this Code applies to the persons specified in Article 2.4 of this Code, with the exception of citizens engaged in entrepreneurial activities without forming a legal entity.
Article 15.4... Violation of the deadline for submitting information on opening and closing an account with a bank or other credit institution
Violation of the established deadline for submitting information to the tax authority on opening or closing an account with a bank or other credit institution - (as amended by Federal Law No. 213-FZ of July 24, 2009, No. 239-FZ of July 27, 2010)
shall entail a warning or the imposition of an administrative fine on officials in the amount of one thousand to two thousand rubles. (as amended by Federal Law of 22.06.2007 N 116-FZ)
Article 15.5... Violation of the procedure and terms for notifying the election commission of the fact of provision of premises and the right to provision of premises for meetings with voters, referendum participants, established by the legislation on elections and referendums
(as amended by Federal Law of 27.07.2010 N 222-FZ)
1. Violation of the procedure and terms established by the legislation on elections and referendums for notifying the election commission of the fact of providing a registered candidate, electoral association, initiative group for holding a referendum, another group of referendum participants for meetings with voters, referendum participants with premises that are in state or municipal ownership, or in the ownership of the organization, in the authorized (pooled) capital of which the share (contribution) Russian Federation, constituent entities of the Russian Federation and (or) municipalities exceeds 30 percent on the day of the official publication (publication) of the decision on the appointment of elections, the official publication of the decision on the appointment of a referendum, on the conditions under which the premises were provided, as well as on when this premises may be provided during the campaign period to other registered candidates, electoral associations, an initiative group for holding a referendum, other groups of referendum participants, -
shall entail a warning or the imposition of an administrative fine on officials in the amount of two thousand to three thousand rubles. (as amended by Federal Law of 27.07.2010 N 239-FZ)
2. Violation of the right of a registered candidate, electoral association, initiative group for holding a referendum, another group of referendum participants, established by the legislation on elections and referendums, to provide premises for meetings with voters, referendum participants that are in state or municipal ownership or in the ownership of an organization, in the charter (pooled) capital of which the share (contribution) of the Russian Federation, constituent entities of the Russian Federation and (or) municipalities exceeds 30 percent on the day of the official publication (publication) of the decision to call elections, the official publication of the decision to call a referendum, or violation of equal conditions for the provision of such premises -
shall entail the imposition of an administrative fine on officials in the amount of three thousand to five thousand rubles.
Article 15.6... Failure to provide (failure to communicate) the information necessary for the implementation of tax control
(as amended by Federal Law of 23.07.2013 N 248-FZ)
1. Failure to submit, within the time limit established by the legislation on taxes and fees, or refusal to submit to the tax authorities, customs authorities the documents and (or) other information necessary for the implementation of tax control, drawn up in accordance with the established procedure, as well as the submission of such information in an incomplete volume or in a distorted form, with the exception of the cases provided for by part 2 of this article - (as amended by Federal Law of 24.07.2009 N 213-FZ)
shall entail the imposition of an administrative fine on citizens in the amount of one hundred to three hundred rubles; for officials - from three hundred to five hundred rubles. (as amended by Federal Law of 22.06.2007 N 116-FZ)
2. Violation by an official of a state body, local self-government body, organization or a diplomatic mission or consular institution or a notary, as provided by the legislation of the Russian Federation on taxes and fees, the time limits for submitting (reporting) information to tax authorities related to the registration of organizations and individuals, or the submission of such information in incomplete or distorted form - (as amended by Federal Law of 23.07.2013 N 248-FZ)
shall entail the imposition of an administrative fine in the amount of five hundred to one thousand rubles. (as amended by Federal Law of 22.06.2007 N 116-FZ)
Article 15.7... Violation of the procedure for opening an account for a taxpayer
1. Opening by a bank or other credit organization of an account for an organization or an individual entrepreneur without presenting a certificate of registration with a tax authority -
shall entail the imposition of an administrative fine on officials in the amount of one thousand to two thousand rubles. (as amended by Federal Law of 22.06.2007 N 116-FZ)
2. Opening by a bank or other credit organization of an account for an organization or an individual entrepreneur, if the bank or other credit institution solutions tax authority or customs authority on the suspension of operations on the accounts of this person -
shall entail the imposition of an administrative fine on officials in the amount of two thousand to three thousand rubles. (as amended by Federal Law of 22.06.2007 N 116-FZ)
Article 15.8... Violation of the deadline for the execution of an order to transfer a tax or due (contribution)
Violation by a bank or other credit institution of the established deadline for the execution of an order of a taxpayer (payer of a fee) or a tax agent to transfer a tax or fee, as well as a collection order (order) of a tax authority, a customs authority on transferring a tax or fee, corresponding penalties and (or) fines in budget - (as amended by Federal Law of 24.07.2009 N 213-FZ)
shall entail the imposition of an administrative fine on officials in the amount of four thousand to five thousand rubles. (as amended by Federal Law of 22.06.2007 N 116-FZ)
Article 15.9... Failure by the bank to comply with the decision to suspend operations on the accounts of a taxpayer, payer of the fee or tax agent
Execution by a bank or other credit institution of expenditure transactions that are not related to the fulfillment of obligations to pay a tax or levy or other payment order, which, in accordance with the legislation of the Russian Federation, has priority in the order of execution over payments to the budget, on the accounts of a taxpayer, payer of the levy, tax agent, a collector of taxes and (or) fees or other persons, if a bank or other credit institution has a decision of a tax authority, a customs authority to suspend operations on such accounts - (as amended by Federal Law of 24.07.2009 N 213-FZ)
shall entail the imposition of an administrative fine on officials in the amount of two thousand to three thousand rubles. (as amended by Federal Law of 22.06.2007 N 116-FZ)
2. Violation by a bank or other credit institution of the established deadline for the execution of the order of the payer of insurance premiums on the transfer of insurance premiums, as well as the order of the body of the state non-budgetary fund, which monitors the correctness of calculation, completeness and timeliness of payment (transfer) of insurance premiums for compulsory social insurance, by transfer insurance premiums, corresponding penalties and (or) fines to the budget of the relevant extra-budgetary fund -
shall entail the imposition of an administrative fine on officials in the amount of four thousand to five thousand rubles. (Part 2 was introduced by the Federal Law of 24.07.2009 N 213-FZ)
Article 15.10... Non-fulfillment by the bank of the order of the state off-budget fund
1. Non-fulfillment by a bank or other credit institution of an order of a state non-budgetary fund body on crediting the sums of state pensions and (or) other payments to citizens' deposits -
shall entail the imposition of an administrative fine on officials in the amount of four thousand to five thousand rubles; for legal entities - from forty thousand to fifty thousand rubles. (as amended by Federal Law of 22.06.2007 N 116-FZ)
Article 15.11... Gross violation of the rules of accounting and presentation of financial statements
Gross violation of the rules of conduct accounting and the presentation of financial statements, as well as the procedure and terms of storage of accounting documents -
shall entail the imposition of an administrative fine on officials in the amount of two thousand to three thousand rubles. (as amended by Federal Law of 22.06.2007 N 116-FZ)
Note. Abolished. - Federal Law of 21.10.2013 N 276-FZ.
Notes:
1. A gross violation of the rules of accounting and presentation of financial statements means:
understatement of the amounts of accrued taxes and fees by at least 10 percent due to distortion of accounting data;
distortion of any article (line) of the accounting form by at least 10 percent.
2. Officials are released from administrative responsibility for the administrative offenses provided for by this article in the following cases:
submission of a revised tax declaration (calculation) and payment on the basis of such tax declaration (calculation) of unpaid amounts of taxes and fees, as well as the corresponding penalties, in compliance with the conditions provided for in paragraphs 3, 4 and 6 of Article 81 Tax Code Russian Federation;
correction of the error in accordance with the established procedure (including the submission of revised financial statements) prior to the approval of the financial statements in accordance with the procedure established by the legislation of the Russian Federation.
In accordance with Art. 6 of the Federal Law of the Russian Federation dated 02.10.2007 No. 229-FZ "On enforcement proceedings"(Hereinafter - the Law) the legal requirements of the bailiff-executor are obligatory for all government agencies, local authorities, citizens and organizations and are subject to strict implementation throughout the Russian Federation. In case of non-fulfillment of the legal requirements of the bailiff-executor, he shall apply the measures provided for by this Federal Law. Failure to comply with the legal requirements of the bailiff-executor, as well as obstruction of the exercise by the bailiff-executor of the functions of the execution of judicial acts, acts of other bodies and officials entail responsibility provided for by the legislation of the Russian Federation.
In accordance with Article 23.68 of the Code of Administrative Offenses of the Russian Federation (hereinafter referred to as the Code), the federal executive body authorized to exercise the functions of compulsory execution of executive documents shall consider cases of administrative offenses provided for by Parts 1 and 3 of Article 17.14 and Article 17.15 of this Code. Bailiffs-executors have the right to consider cases of administrative offenses.
In accordance with Art. 28.6 of the Code of Administrative Offenses of the Russian Federation in the event of committing administrative offenses provided for in parts 1 and 3 of Article 17.14 and article 17.15 of the Code of Administrative Offenses of the Russian Federation, a protocol on the administrative offense is not drawn up. Consideration of cases of administrative offenses, appointment and execution of administrative punishment are carried out in the manner prescribed by the Code of Administrative Offenses of the Russian Federation, taking into account the specifics established by the Federal Law "On Enforcement Proceedings".
In accordance with Part 1 of Art. 115 of the Federal Law "On Enforcement Proceedings" the bailiff-executor issues a decision to impose a fine without drawing up a protocol. In practice, however, again, not everything is so simple.
Sometimes the courts recognize the order imposing a fine as illegal and indicate the need to apply bailiffs- executors of the provisions of Part 2 of Art. 28.6 of the Code when making decisions in the order of h. 1, 3 of Art. 17.14 and Art. 17.15 of the Code. This applies to cases when a person against whom a case of an administrative offense has been initiated disputes the existence of an event of an administrative offense and (or) the penalty imposed on him or refuses to pay an administrative fine at the scene of the offense.
Article 113 of the Law establishes that in the event of non-fulfillment of the legal requirements of the bailiff, other violation of the legislation of the Russian Federation on enforcement proceedings, the bailiff shall impose a fine on the guilty person in the manner and amount established by the legislation of the Russian Federation on administrative offenses, and in the case of , provided for in Article 114 of the Law, applies to the arbitration court with a statement to bring the guilty person to administrative responsibility. Failure by the debtor to comply with the non-property requirements contained in the enforcement document within the time period established by the bailiff-executor after the collection of the performance fee shall result in the imposition of a fine.
According to Art. 115 of the Law, the decision of the bailiff-executor on the imposition of a fine is issued without drawing up a protocol on an administrative offense and without initiating a separate case on an administrative offense. This resolution must comply with the requirements established by part 2 of Article 14 of the Law, and contain information about a specific case of failure to comply with the legal requirements of the bailiff or violation of the requirements of the legislation of the Russian Federation on enforcement proceedings, for which the guilty person is fined. The decision of the bailiff-executor on the imposition of a fine is approved by the senior bailiff. The decision of the bailiff-executor on the imposition of a fine may be challenged in court. If the bailiff has repeatedly set a time limit for the debtor to fulfill the non-property requirement contained in the enforcement document, then the debtor shall be fined for each case of non-fulfillment of the requirement within the specified time period.
At the same time, despite the simplified procedure for imposing a sentence, a person brought to administrative responsibility cannot be deprived of the opportunity to exercise the rights guaranteed by law provided for proceedings in cases of administrative offenses.
When considering the issue of bringing to administrative responsibility, it is mandatory to have information about the proper notification of interested parties (parts 1, 2 of article 25.1 of the Code of Administrative Offenses of the Russian Federation).
According to part 2 of Article 25.1 of the Administrative Offenses Code of the Russian Federation, an administrative offense case is considered with the participation of a person in respect of whom the administrative offense case is being conducted. In the absence of the said person, the case may be considered only in cases where there is evidence of proper notification of the person about the place and time of the consideration of the case and if the person has not received a petition to postpone the consideration of the case, or if such a petition was dismissed.
However, in accordance with Part 1 of Art. 115 of the Federal Law "On Enforcement Proceedings" the decision of the bailiff-executor on the imposition of a fine is issued without drawing up a protocol and without initiating a separate case on an administrative offense. From this point of view, the bailiff-executor can only notify the offender about the place and time of consideration of a non-existent case.
The conclusions about the need for mandatory notification of the person brought to administrative responsibility by the bailiff are contained, for example, in the Resolution of the Federal Antimonopoly Service of the UO dated 06.10.2008 N F09-7208 / 08-C1 in case N A50-5460 / 08.
The opposite point of view is set forth in the Resolution of the FAS PO dated 09/18/2008 N A06-3363 / 2008-15. In particular, the Resolution states that Art. 115 of the Federal Law "On Enforcement Proceedings" does not provide for the obligation of the bailiff-executor to issue an order on the imposition of a fine in the presence of a person brought to administrative responsibility.
In accordance with paragraph 10 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 02.06.2004 No. 10, violation of the procedural requirements established by the Code by the administrative body in proceedings on an administrative offense is the basis for declaring illegal and canceling the contested decision of the administrative body (part 2 211 of the Arbitration Procedure Code of the Russian Federation), provided that the indicated violations are of a significant nature and do not allow or did not allow a comprehensive, complete and objective consideration of the case.
Also in the procedural legislation, namely: in the Code of Civil Procedure of the Russian Federation and the Arbitration Procedure Code of the Russian Federation, there are norms (Art. 431 of the Code of Civil Procedure of the Russian Federation and Art. 331 of the Arbitration Procedure Code of the Russian Federation) providing for the possibility of imposing a court fine for the loss of a court order. Thus, there is again a contradiction with Part 3 of Art. 17.14 of the Administrative Code of the Russian Federation.
In accordance with part 2 of article 17.14 of the Code of Administrative Offenses of the Russian Federation, the failure of the bank or other credit organization to comply with the requirement to collect funds from the debtor contained in the executive document entails the imposition of an administrative fine on the bank or other credit organization in the amount of half of the amount of money to be collected from the debtor, but not more than one million rubles. Cases on bringing credit institutions to administrative responsibility have a number of peculiarities. First, it is necessary to draw up a protocol on an administrative offense under Part 2 of Art. 17.14 of the Code of Administrative Offenses of the Russian Federation for a bank or other credit organization that are legal entities in accordance with their constituent documents... Secondly, proceedings in a case on bringing to administrative responsibility are initiated on the basis of an application by a bailiff who drew up a protocol on an administrative offense and applied to an arbitration court with a requirement to bring a bank or other credit organization to administrative responsibility.
An application for bringing to administrative responsibility is filed with the arbitration court at the location or place of residence of the person in respect of whom the protocol on the administrative offense has been drawn up, in the manner and in accordance with the rules established by Articles 202 - 204 of the Arbitration Procedure Code of the Russian Federation.
When considering a case on bringing to administrative responsibility, the arbitration court in the court session establishes whether there was an event of an administrative offense, and whether there was a fact of its commission by a person in respect of whom a protocol on an administrative offense was drawn up, whether there were grounds for drawing up a protocol on an administrative offense and the powers of an administrative offense. the body that drew up the protocol, whether the law provides for administrative liability for the commission of this offense and whether there are grounds for bringing to administrative responsibility the person in respect of whom the protocol was drawn up, and also determines the measures of administrative responsibility.
In accordance with paragraph 4 of Article 206 of the Arbitration Procedure Code of the Russian Federation, a decision on a case on bringing to administrative responsibility comes into legal force after ten days from the date of its adoption, unless an appeal is filed. In the case of filing an appeal, the decision, if it is not changed or canceled, comes into legal force from the date of the adoption of the decision by the arbitration court of the appellate instance.
As of 09/01/2009, the courts of general jurisdiction and the Arbitration Court of the Orenburg Region did not issue decisions to challenge the decisions of the bailiffs-executors on the imposition of a fine, which entered into legal force. However, by the decision of the Sol-Iletsk District Court of the Orenburg Region, the proceedings on challenging the decision of the bailiff-executor to impose a fine on the debtor within the framework of enforcement proceedings on the obligation to provide citizen M. and his family members with a living space equivalent to the apartment in which they live at the present time and from which they are subject to eviction by a court decision, it was terminated with reference to the fact that the contested decision is subject to appeal within the framework of administrative proceedings, that is, in a different judicial procedure (paragraph 2 of article 220 of the Code of Civil Procedure of the Russian Federation). The debtor has filed an ancillary complaint against this determination. By the Judicial Collegium for Civil Cases of the Orenburg regional court the appealed judicial act was canceled, the case was sent for a new consideration to the same court and it was clarified that Article 441 of the Code of Civil Procedure of the Russian Federation provides for the possibility of challenging the decisions of the bailiff in the manner prescribed by Chapters 23 and 25 of the Code of Civil Procedure of the Russian Federation. The possibility of challenging the decisions of the bailiff is also provided for by Article 128 of the Federal Law "On Enforcement Proceedings". As can be seen from the debtor's statement, the applicant has chosen to challenge the decision of the bailiff-executor as a way to protect his rights. In such circumstances, the court's ruling on the termination of proceedings for the reasons indicated in it cannot be recognized as legal, it must be canceled with the direction of the case file for a new judicial examination, during which the court should take into account the above, clarify the applicant's requirements and, depending on the established circumstances, accept the lawful and an informed decision.
12.24.2008 during the new judicial trial the applicant's claims to declare illegal the decision to impose a fine within the framework of the above enforcement proceedings were dismissed.
The procedure for bringing persons involved in enforcement proceedings to administrative responsibility is different. However, in each case of applying administrative measures, the bailiff must be guided by the following:
Warn the person participating in the enforcement proceedings about the possibility of bringing to administrative responsibility, provided for in Articles 17.14, 17.15 of the Administrative Code of the Russian Federation;
Comply with the procedure for fulfilling the requirements of executive documents of a non-property nature, provided for in Article 105 of the Federal Law of the Russian Federation dated 02.10.2007 No. 229-ФЗ "On Enforcement Proceedings";
Establish the fact of failure to comply with the legal requirements of the bailiff;
To establish the presence of signs of the composition of offenses provided for by Articles 17.14, 17.15 of the Administrative Code of the Russian Federation;
Properly notify the person brought to administrative responsibility of the date, place and time of the decision to impose a fine or drawing up a protocol on an administrative offense;
A decision in a case of an administrative offense cannot be issued after two months from the date of committing an administrative offense; in the case of a continuing administrative offense, the specified period begins to be calculated from the day the administrative offense is discovered (Article 4.5 of the Administrative Offenses Code of the Russian Federation).
A resolution on the imposition of a fine or a protocol on an administrative offense must be handed over to the person in respect of whom they have been drawn up, against signature, and in the case of drawing up these procedural documents in the absence of this person, sent by registered mail no later than the next day by registered mail with return notification.
Courts of general jurisdiction and Arbitration court Orenburg region, which was announced by their representatives at a joint seminar-meeting with the Federal Bailiff Service of Russia in the Orenburg region 12.12.2008.
The Office of the FSSP in the Orenburg Region summarized the practice of bringing bailiffs - perpetrators of offenders to administrative responsibility under Articles 17.14 and 17.15 of the Code of Administrative Offenses of the Russian Federation (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation) for 9 months of 2009. According to the data on the work of the territorial departments of the Federal Bailiff Service of Russia in the Orenburg region for the specified period, 1090 persons were brought to administrative responsibility under these articles of the Code of Administrative Offenses of the Russian Federation, of which:
According to article 17.14 of the Code of Administrative Offenses of the Russian Federation - 941;
According to article 17.15 of the Code of Administrative Offenses of the Russian Federation - 149.
Of the total number of persons brought to administrative responsibility for these offenses, 37 are officials. These are the chief accountants of organizations, held accountable for the late return of executive documents, or for the loss of executive documents, as well as the heads of debtor organizations for failure to comply with the legal requirements of the bailiff in due time. So, on 16.02.2009 the bailiff - the executor of the Tyulgansky ROSP of the Federal Bailiff Service of Russia in the Orenburg region Saparova N.K. for the untimely return of the executive document on the collection of alimony to the bailiff service, the accountant of ZhKKh LLC was brought to administrative responsibility under Part 3 of Article 17.14 of the Administrative Offenses Code of the Russian Federation with the imposition of a penalty in the form of an administrative fine in the amount of 15,000 rubles. The fine has now been collected.
Debtors - individuals are brought to administrative responsibility under Article 17.14 of the Code of Administrative Offenses of the Russian Federation, as a rule, for failure to appear before the bailiff on time, failure to provide information about their rights to property, failure to report dismissal from work, about a new place of work, place of residence. So, on 25.05.2009 the bailiff - the executor of the Aleksandrovsky ROSP of the Federal Bailiff Service of Russia in the Orenburg region Zaritsky D.A. for violation by a debtor - an individual of the legislation on enforcement proceedings, expressed in the submission of inaccurate information about his rights to property, this debtor was brought to administrative responsibility under Part 1 of Article 17.14 of the Administrative Code of the Russian Federation with the imposition of a penalty in the form of an administrative fine in the amount of 1,000 rubles. The fine has now been collected.
For the purpose of uniform practice in the application of new powers by bailiffs in the field of administrative jurisdiction, as well as to exclude reasons for appealing against decisions of bailiffs - executors on the imposition of fines in cases of administrative offenses provided for by Articles 17.14 and 17.15 of the Code, by the department for the organization of inquiry and administrative practice of the Federal Bailiff Service of Russia in the Orenburg Region the following activities were carried out:
Methodological recommendations on the procedure for the application of Articles 17.14 and 17.15 of the Code of Administrative Offenses of the Russian Federation were sent to the district (city) departments;
Requirement forms have been developed with the inclusion of a warning about administrative responsibility provided for by Articles 17.14 and 17.15 of the Administrative Code of the Russian Federation;
Organized and conducted training for bailiffs-executors and interrogators of district (city) departments on the application of Article 10 of the Federal Law dated 02.10.2007 No. 225-FZ "On Amendments to Certain Legislative Acts of the Russian Federation", with the subsequent acceptance of offset;
An information letter has been prepared to the heads of departments - senior bailiffs of district (city) departments: on the need to hold working meetings with representatives of the court, police department and prosecutor's office in connection with the introduction of amendments to the Code of Administrative Offenses of the Russian Federation;
An information note on amendments to the legislation was presented for publication in the bulletin of the Office and the media;
Organized work on lighting in the media mass media changes in legislation;
In January 2008, a coordination meeting was held with the participation of representatives of the prosecutor's office and the court on issues of law enforcement practice, taking into account the specifics of the federal law dated 02.10.2007 No. 225-FZ "On Amendments to Certain Legislative Acts of the Russian Federation."
Despite the fact that the most active in the first half of 2009 in the Federal Bailiff Service of Russia in the Orenburg region were identified administrative offenses provided for by part 1 of Article 19.4 of the Administrative Code of the Russian Federation "Disobedience to the legal order of an official of the body exercising state supervision (control)", which amounted to more than 40% of the total number of identified administrative offenses, there are facts of termination of these cases by the courts due to the absence of an administrative offense. So, on April 21, 2009, the magistrate of judicial district No. 14 of the Industrial District of Orenburg ruled to terminate the proceedings in the case of an administrative offense, provided for in Part 1 of Article 19.4 of the Administrative Offenses Code of the Russian Federation in relation to citizen S. for lack of an administrative offense. In the decision on termination, the magistrate indicates that the current Code of Administrative Offenses of the Russian Federation, namely part 1 of Article 17.14, establishes liability for violation by the debtor of legislation on enforcement proceedings, expressed, in particular, in non-compliance with the legal requirements of the bailiff - the executor. It is this norm of the Code of Administrative Offenses of the Russian Federation that applies to the act of citizen S., since Part 1 of Article 19.4 of this law is a general rule in relation to Part 1 of Article 17.14, in connection with which the responsibility of this person under Part 1 of Art. 19.4 of the Administrative Code of the Russian Federation cannot come.
The prosecutor's office of the Orenburg region, based on the results of considering a petition to lodge a protest against the decision of the magistrate of the judicial sector No. 14 of the Industrial District of Orenburg, established that there were no grounds for taking measures of the prosecutor's response.
Despite the intensification of the work of bailiffs - executors to identify and suppress administrative offenses provided for in Articles 17.14 and 17.15 of the Administrative Code of the Russian Federation, bringing offenders to administrative responsibility only under these Articles of the Code will be problematic. One of the problems that negatively affects the bringing of debtors to administrative responsibility, provided for in Articles 17.14 and 17.15 of the Code, is the obligation to actually collect fines imposed by bailiffs - executors, given that penalties for individuals are from one thousand to two thousand five hundred rubles , in relation to officials from ten thousand rubles and above officials - from 10,000 to 20,000 rubles; for legal entities - from 3,000 to 100,000 rubles. Thus, when applying these articles, it is necessary to take into account the solvency of the debtor, i.e. his property status.
Drafted revisions of the document with changes that have not entered into force
"Code of the Russian Federation on Administrative Offenses" of 12/30/2001 N 195-FZ (as amended on 08/02/2019) (as amended and supplemented, entered into force on 08/13/2019)- Article 15.26.4. Failure to fulfill or untimely fulfillment of an obligation by sources of formation credit histories- by organizations that have entered into force and have not been executed within 10 days of a court decision on the collection of monetary sums from the debtor due to his failure to fulfill his obligation to pay for the dwelling, public Utilities and communication services, for the transfer to the credit bureau of information on the execution of a court decision
- Article 15.26.5. Failure to fulfill or untimely fulfillment of the obligation by the sources of the formation of credit histories - organizations that are lenders under loan agreements (with the exception of credit institutions, microfinance organizations and credit cooperatives), to provide information on repayment of loans to the credit history bureau
- Article 15.29. Violation of the requirements of the legislation of the Russian Federation concerning activities professional participants market valuable papers, repository, clearing organizations, persons acting as a central counterparty, joint stock investment funds, non-state pension funds, management companies of joint-stock investment funds, mutual investment funds or non-state pension funds, specialized depositories of joint-stock investment funds, mutual investment funds or non-state pension funds
- Article 15.39. Violation of the requirements of the legislation of the Russian Federation in terms of opening in a credit institution bank account and letter of credit, conclusion of an agreement bank deposit(deposit) by a business company and a federal unitary enterprise of strategic importance for the military-industrial complex and the security of the Russian Federation, opening a bank and other account in a credit institution, concluding a bank deposit (deposit) agreement with a state corporation, a state company and a public law company, conclusion of a bank deposit (deposit) agreement with the Federal Treasury, state extrabudgetary funds(territorial compulsory health insurance funds)
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1. About the status of the recipient budget funds see paragraph 1 of the commentary to art. 15.14.
The term for the return of budget funds by the recipient of budget funds is negotiated when granting a budget loan, a budget loan. According to the BC, the constituent entities of the Russian Federation have the right to attract targeted budget loans to finance cash gaps due to the seasonal nature of costs or the seasonal nature of income receipts, for a period of up to six months on reimbursable and gratuitous terms. The objectives of the provision of these loans, the terms of payment and return of targeted budget loans to the constituent entities of the Russian Federation are determined by the federal law on federal budget for the next financial year.
If the provided budget loans are not repaid by the end of the financial year, the balance of the outstanding loan is repaid at the expense of financial assistance provided to the budget of the constituent entity of the Russian Federation from the federal budget in the next financial year.
If the budget of a constituent entity of the Russian Federation does not receive financial assistance from the federal budget in the next financial year, the outstanding part of the budget loan is repaid through deductions from federal taxes and fees credited to the budget of the constituent entity of the Russian Federation.
The procedure for granting budget loans from the federal budget is determined by the Government of the Russian Federation in accordance with the BC and the federal law on the federal budget for the next financial year.
2. A budget loan, in contrast to a budget loan, is a form of financing budget expenditures, which provides for the provision of funds to legal entities or another budget on a repayable and reimbursable basis.
According to paragraph 1 of Art. 76 BC budget credit can be provided to a legal entity that is not a state or municipal unitary enterprise, budgetary institution, on the basis of an agreement concluded in accordance with the civil legislation of the Russian Federation, taking into account the provisions of the BC and other regulations, only on condition that the borrower provides security for the fulfillment of his obligation to return the specified loan.
Within the meaning of paragraph 11 of Art. 76 BC, the return of budget funds provided to legal entities, as well as fees for using them, are equal to payments to the budget.
In accordance with Art. 77 BC budget loans (interest-bearing and interest-free) are provided to state or municipal unitary enterprises on the terms and within the limits provided for by the respective budgets.
The recipients of the budget loan are obliged to return the budget loan and pay interest for using it in due time.
3. In accordance with the Regulation on the provision of budget loans for the implementation of investment projects in the coal industry, placed on a competitive basis, approved by Decree of the Government of the Russian Federation of June 22, 2001 N 479, federal budget funds allocated on a repayable and paid basis for the implementation of investment projects in the coal industry placed on a competitive basis are provided to organizations of the coal industry in the form of a budget loan.
A budget loan can be provided Russian organizations the coal industry, regardless of the form of ownership, with the exception of organizations with foreign investment that have no overdue debts on previously provided on a repayable basis budgetary funds. A budget loan is allocated on condition that the recipients of the budget loan provide security for the fulfillment of obligations to repay the loan in accordance with the legislation of the Russian Federation.
According to clause 2 of the Decree of the Government of the Russian Federation No. 479 of June 22, 2001, budget loans for the implementation of investment projects in the coal industry, placed on a competitive basis in 2001, were provided in accordance with the Federal Law "On the Federal Budget for 2001" for for a period of up to three years within the funds provided for these purposes under the section "Industry, energy and construction" of the functional classification of expenditures of the budgets of the Russian Federation, with the payment of interest for the use of these loans in the amount of 12% per annum.
The violation by the recipient of the specified budgetary loan of the period for repayment of budgetary funds established by the agreement of the Ministry of Finance of Russia with the recipient of the budgetary loan is qualified in accordance with the commented article.
4. According to paragraph 2 of Art. 78 BC, subsidies and subventions are subject to return to the relevant budget in cases of their inappropriate use within the time frame established by the authorized executive authorities, as well as in cases of their non-use within the established time frame. Unlike a budget loan, a budget loan, in the case of a subvention and subsidy, the term for their return is not specifically stipulated.
5. Failure to return or untimely return of budgetary funds received on a returnable basis, after the expiration of the period established for their return, qualifies as a violation of budgetary legislation and entails the uncontested seizure of budgetary funds received on a returnable basis, interest (fees) for the use of budgetary funds , collection of penalties for late return of budgetary funds provided on a returnable basis, in the amount of 1/300 of the current refinancing rate of the Bank of Russia for each day of delay. Non-return of budgetary funds provided on a repayable basis entails a reduction or termination of all other forms of financial assistance from the relevant budget, including the provision of deferrals and installments for the payment of payments to the relevant budget (Art. 290 BC).
The sanctions provided by the BC in the case of the specified offense are applied along with the administrative fine provided for in the commented article.
6. See the note to paragraph 5 of the commentary to art. 5.1.
Cases of administrative offenses provided for by the commented article are considered by officials of the Ministry of Finance of Russia and its territorial bodies, specified in part 2 of Art. 23.7 of the Administrative Code (see the commentary to this article).
1. Failure to return a budget loan provided to the budget budgetary system Russian Federation, -
shall entail the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand rubles.
2. Failure to return a budgetary loan provided to a legal entity -
shall entail the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand rubles; for legal entities - from 5 to 25 percent of the amount of the budget loan not transferred in due time to the accounts of the budgets of the budgetary system of the Russian Federation.
3. Repayment of a budgetary loan provided to the budget of the budgetary system of the Russian Federation, in violation of the repayment period -
shall entail the imposition of an administrative fine on officials in the amount of ten thousand to thirty thousand rubles.
4. Repayment of a budgetary loan provided to a legal entity, in violation of the repayment period -
shall entail the imposition of an administrative fine on officials in the amount of ten thousand to thirty thousand rubles; for legal entities - from 2 to 12 percent of the amount of the budget loan not transferred in due time to the accounts of the budgets of the budgetary system of the Russian Federation.
Commentary on Article 15.15 of the Code of Administrative Offenses of the Russian Federation
1. The object of the offense being commented on is social relations arising in the sphere of budgetary relations.
The objective side of this offense is the violation of the deadlines for the return of budgetary funds.
2. The subject of the offense being commented on can be both officials of organizations - recipients of budget funds on a refundable basis, and the organizations themselves ( legal entities) - recipients of budgetary funds.
On the subjective side, this offense can be committed both intentionally and through negligence.