Advance payments

Article 121. Payment of advance payments

1. Advance payments and not identified by the payer the money resources brought in the account of payment of the forthcoming export customs duties, taxes, custom charges admit a cut of concrete kinds and the sums of the export customs duties, taxes, custom charges concerning the concrete goods.

2. Advance payments are paid into accounts of Federal exchequer in currency of the Russian Federation.

3. The money resources paid as advance payments, are property of the person who have brought advance payments, and cannot be considered as customs payments or monetary pledge until the specified person will not make the order about it to customs body or the customs body will not turn collecting on advance payments. As the order of the person who have brought advance payments, representation by it or from his name of the customs declaration, the statement on return of advance payments or fulfilment of other actions testifying to intention of this person to use the money resources as customs payments or maintenance of payment of the customs duties, taxes is considered.

4. On the basis of the order of the person who have brought advance payments, about their use, except for the statement on return of advance payments, customs body which carries out administration of the specified money resources, makes identification of advance payments as customs payments or monetary pledge by their kinds and the sums.

5. Under the written statement of the person who have brought advance payments, the customs body not later than 30 days from the date of reception of such statement is obliged to give in writing to the specified person the report on an expenditure of the money resources brought as advance payments, but no more than for three years previous the specified statement. The report on an expenditure of the money resources brought as advance payments, which form affirms the federal enforcement authority

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authorised in the field of customs business, should contain data for the period specified in the statement of the person, by kinds of customs and other payments:

1) about the sums of the arrived advance payments for the period specified in the statement including if under the statement of the payer the status of advance payments was got by the money resources brought by it earlier in the form of monetary pledge, either unduly paid or collected customs payments;

2) about the sums of the advance payments spent for payment of customs and other payments, entering of monetary pledge, with instructions of requisites of documents on which basis indisputable collecting of the customs duties, taxes at the expense of not spent rest of advance payments was carried out;

3) about the sums of the advance payments returned to the person with instructions of requisites of statements for return and decisions on return.

6. In case of disagreement of the person who have brought advance payments, with results of the report of customs body joint adjustment of an expenditure of money resources of this person is spent. Results of such adjustment are made out by the certificate under the form confirmed by federal enforcement authority, authorised in the field of customs business. The certificate is made in duplicate, subscribes customs body and the person who has brought advance payments. One copy of the certificate after its signing is handed over to the specified person.

Article 122. Return of advance payments

1. Return of advance payments is carried out by the rules provided for return of unduly paid customs duties, taxes if the statement for their return is submitted by the person who has brought advance payments (its assignee), within three years from the date of last order about use of advance payments. If the order about use of advance payments was not made by the specified person, the specified term of filing of application about their return is estimated from the date of receipt of money resources into the account of Federal exchequer. The application form about return of advance payments affirms the federal enforcement authority authorised in the field of customs business.

2. After the specified term not demanded sums of advance payments are considered as a part of other not tax incomes of the federal budget and to return are not subject.

부록 Ⅲ. 러시아의 통관/관세법 189

3. Following documents are applied on the statement for return of advance payments:

1) the payment document confirming transfer of advance payments;

2) the documents specified in parts 4 - 7 present articles, depending on the status of the person;

3) other documents which can be given the person who has put in the statement for return of advance payments, for acknowledgement of validity of return.

4. The legal bodies created according to the legislation of the Russian Federation, give:

1) a copy of the certificate on statement on the account in the tax department, assured notarially or customs body at an original document presentation;

2) a copy of the certificate on the state registration, assured notarially or customs body at an original document presentation;

3) the document confirming powers of the person, signed the statement for return of the advance payments, assured notarially or customs body at an original document presentation;

4) the sample of the signature of the person who have signed the statement for return of advance payments, assured notarially or customs body at a presentation of the original document proving the identity of the person, signed the statement;

5) a copy of the document confirming assignment in case the statement for return of advance payments moves the assignee of the person who have brought advance payments, assured notarially or customs body at an original document presentation.

5. Legal bodies, except for the persons specified regarding 4 present articles, give:

1) a copy of the document confirming the status of the legal person under the legislation of the country in which territory this legal body (with translation into Russian), assured notarially is created;

2) a copy of the document confirming powers of the person, signed the statement for return of advance payments (with translation into Russian), assured notarially;

3) the sample of the signature of the person who have signed the statement for return of advance payments, assured notarially.

6. The physical persons registered as individual businessmen, give:

1) a copy of the certificate on statement on the account in the tax department, assured notarially or customs body at an original document presentation;

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2) a copy of the certificate on the state registration, assured notarially or customs body at an original document presentation;

3) a copy of the passport of the citizen of the Russian Federation, assured notarially or customs body at an original document presentation;

7. Physical persons give:

1) a copy of the passport of the citizen of the Russian Federation or other document proving the identity of the citizen according to the legislation of the Russian Federation, assured notarially or customs body at an original document presentation;

2) a copy of the document confirming the right for the sums of advance payments in case the statement for return of advance payments moves the successor of the person who have brought advance payments, assured notarially or customs body at an original document presentation.

8. If in customs body the documents specified in parts 4 - 7 present articles earlier were given, the person has the right not to give such documents repeatedly, having informed data on granting to customs body of such documents and on absence in them of changes.

9. The statement for return of advance payments with the application of the documents which list is established by the present article, moves in customs body which carries out administration of the given money resources.