In accordance with the requirements of the Federal Law of July 27, 2006 No. 152-FZ "On Personal Data", I give my consent to the Public Joint Stock Company Bank "Financial Corporation Otkritie" (General license to carry out banking operations No. 2209, issued by the Bank of Russia on November 24, 2014, location: 115114, Moscow, st. Letnikovskaya, 2, building 4) and QIWI Bank ( joint-stock company) (General license of the Bank of Russia No. 2241, issued by the Bank of Russia dated January 22, 2015, location: 117648, Moscow, microdistrict Chertanovo Severnoe, 1A, building 1) (hereinafter referred to as Banks) for processing, collection , recording, systematization, accumulation, storage, clarification, updating, modification, extraction, use, distribution, transfer, depersonalization, blocking and deletion of my personal data, performed with or without automation tools.
In accordance with federal law dated 07.07.2003 No. 126-FZ “On Communications” I give my consent to the telecom operator with which I have an agreement on the provision of communication services in relation to the mobile number indicated by me, to provide the Banks with information about the subscriber and the communication services provided to me under the agreement on provision of communication services concluded with such a communication operator.
I consent to the processing of my personal data, including my last name, first name, patronymic, date and place of birth, details of an identity document, data on citizenship, address, family, social, property status, education, profession, income, place of work, contact information phone and other personal information that can be used for the purposes of promoting the services of the Banks, joint services of the Banks and third parties.
This consent is valid from the moment the application is sent until the Bank receives a written application to revoke this consent to the processing of personal data.
Leaving your data in the application sent by me and providing additional data and documents by phone, fax or e-mail, I acknowledge and acknowledge that I have read the stated agreement and give my unconditional consent without reservation or limitation.
Agree with the rules for booking accounts
The service for reserving a current account number is provided to legal entities and individual entrepreneurs(hereinafter referred to as clients) who filled out an application on the website or called the bank at 8 800 2000 024.
The bank does not make payments on the reserved account. The money transferred to the client using the details of the reserved account is kept in the bank for 5 working days. If the account is not opened, after 5 working days the money will be returned to their sender. The Bank is not responsible for losses incurred by the client if, on the date of return of money to the sender, the sender's account is closed or his details have changed. If within 5 working days from the date of receipt of money to the reserved account, it is opened, the money will be transferred to the open account within the time limits established by the current legislation of the Russian Federation.
The Bank may refuse to reserve an account number in unilaterally without giving a reason. The Bank may refuse to open a reserved account in cases established by the Bank's internal documents in accordance with the current legislation of the Russian Federation.
The procedure for obtaining a bank guarantee is similar to the procedure for obtaining a loan: the necessary conditions for organizing a guarantor are filling out, collecting and providing a mass of papers, including photocopies of the company's constituent papers, complete material reporting per last year, as well as for the last three reporting periods.
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You can get a bank guarantee without opening an account and collateral, in some situations without guarantors in the person of businessmen.
bank guarantee- this is the obligation of a banking organization to pay in writing to the creditor, in accordance with the terms of the obligation given by the guarantor, money upon the provision by the principal of a written request for its payment.
Since opening an account for settlements requires a large number of papers, and registration takes a lot of time, many entrepreneurs are now trying to resort to the help of material services with the least amount of time.
In this situation, the probability of obtaining a bank guarantee without opening an account is beneficial for the organization.
As for tender BGs, they usually talk about short terms. The organizers of competitions and grants for various works will not wait until one of the contestants issues a BG to ensure the fulfillment of their obligations under the agreement in case of victory.
At the same time, BG without opening a current account takes up to two days, which is a big reason for choosing this banking product.
In general, we can say that the provision of a bank guarantee without opening an account is a frequent occurrence, but more often it concerns working with guarantees up to 10-15 million rubles.
Terms
To assess the likelihood of issuing a balance sheet, you need to provide such securities:
In addition to these papers, the guarantor organization may require: certificates of money turnover for the past months, certificates from the tax office about the absence of tax debts. In the presence of loans from the organization, the guarantor bank will need to bring certificates of debts on existing loans.
The price of a BG may vary depending on the personal characteristics of the principal organization, its solvency and credit history, as well as mandatory parameters, such as a good reputation and a stable position in the market for the services provided by this organization.
The commission for issuing a bank guarantee depends on several criteria:
Since a banking organization that provides a BG without opening an account assumes material risks due to the probable non-fulfillment of its obligations by the principal, only large financial organizations provide this service.
Banks prefer to cooperate with stable organizations that provide the smallest risks for providing guarantees.
BGs are issued by banks that have confirmed compliance with the requirements of the legislation, have been recognized as financially stable and included in the list of the Ministry of Finance and Art. 176.1. Tax Code of Russia.
It is necessary to note a few more points that affect the likelihood of banks to act as guarantors, namely: the bank has been operating for at least 5 years and the presence of its capital, which exceeds 1 billion rubles.
Applicants can directly apply to the bank to complete this type of transaction, which will take a long time. Or you can go to brokerage company, she will simplify the process of registration by choosing the most suitable option from a whole list of banking organizations in accordance with the customer's requests, taking on the responsibility of completing all the necessary documents.
A guarantee case is a fact of violation by the principal of his obligations to the beneficiary, established in the guarantee itself. The occurrence of a guarantee situation entails an obligation for the beneficiary to provide the guarantor with a written request for the payment of an unfulfilled obligation.
The guarantor needs to pay the amount specified in the BG during the established warranty period. Often the onset of a warranty situation brings with it disputes between the parties to the transaction, but such conflicts are easily resolved with the help of the courts.
In order to issue a BG without opening an account, you need to take the following steps:
The working time of the BG usually coincides with the time of the main duty of the principal. But shorter periods of guarantees are possible in cases where obligations of a short period are subject to security. For example, this type of guarantee may apply to deliveries of goods in a short time within a full range of works.
BG work period
A bank guarantee has its own characteristics:
According to requests to the BG, it can be issued using two methods:
Pros:
Minuses:
bank guarantee- a written promise by a bank to pay another bank, company or anyone under a contract, loan or debt security for a third party if that party fails to fulfill its obligations.
Note that a bank guarantee is a convenient tool for counterparties in a transaction.
And for a credit institution, a bank guarantee is a source of additional income.
The very concept of "bank guarantee" is given in Article 368 of the Civil Code of the Russian Federation.
According to this rule of law, a bank guarantee is a method of securing the fulfillment of obligations, in which a bank, other credit institution or insurance organization (guarantor) issues, at the request of the debtor (principal), a written obligation to pay the creditor (beneficiary) a sum of money upon presentation of a demand for its payment .
Thus, at least three persons are involved in relations related to the issuance of a bank guarantee: the principal and the guarantor.
A guarantor under a bank guarantee is a bank, other credit institution or insurance organization.
The debtor under the main obligation acts as the principal under the bank guarantee, at the request of which the guarantor issues a bank guarantee. Any person can be a principal.
The beneficiary of a bank guarantee is the creditor of the entrepreneur under the main obligation, in favor of which the guarantor issues a bank guarantee.
The role of the beneficiary can be any individual or, as well as state, tax and customs authorities.
Note that according to part 2 of Article 368 of the Civil Code of the Russian Federation, the issuance of a bank guarantee is paid service guarantor bank.
In this regard, the credit institution charges a bank fee for issuing a bank guarantee. On practice:
The remuneration may be paid as a fixed payment or as a percentage of the amount of the issued guarantee;
The remuneration may be paid in a lump sum or in installments depending on the duration of the guarantee;
The amount of such remuneration is 1 - 10% of the security amount.
A bank guarantee is a document issued by a bank and addressed to a specific creditor of an organization.
According to the bank guarantee, the bank assumes the obligation to repay the company's possible debt to the creditor at the request of the creditor upon the occurrence of specific conditions.
In this case, the bank undertakes to pay the lender a fixed, predetermined amount.
The peculiarity of such an agreement is that at the time of issuing a bank guarantee, the organization does not yet have an obligation to the creditor, that is, the creditor is potential.
Moreover, in the future, debts for purchased goods, works or services may never appear.
The main advantages of a bank guarantee are:
low cost of a bank guarantee;
the possibility of effectively resolving the issue of paying obligations without releasing Money from turnover or their direct borrowing from credit institutions.
In addition, a bank guarantee can be considered as an additional incentive to fulfill the obligations assumed under the contract, that is, to supply goods, perform work or provide a service.
From the analysis of the provisions of Chapter 23 of the Civil Code Russian Federation It follows that there is no obligation to conclude an agreement between the principal and the guarantor.
At the same time, banks that wish to describe their relationship with the principal more specifically reflect the order of interaction between the principal and the guarantor in a special agreement - agreement for the issuance of a bank guarantee.
The subject of such an agreement is the issuance of a bank guarantee.
At the same time, the following conditions may be prescribed in such an agreement on the issuance of a bank guarantee:
the rights and obligations of the bank and the principal;
the timing of the provision of bank guarantees;
the main conditions under which such bank guarantees will be issued;
calculation of the bank's remuneration;
reimbursement of expenses incurred by the bank;
type of contract security;
liability of the parties under the contract;
settlement of disputes;
other provisions.
The value of the bank guarantee is included in the asset, upon the purchase or creation of which the bank guarantee was acquired.
Operations for the acquisition of a bank guarantee are reflected in accounting as follows:
The amount of remuneration to the bank for issuing a guarantee was transferred;
The payment guarantee received from the bank under the contract or supply is included in the value of the asset.
Such postings are made during the formation of the cost of all inventory items.
Bank guarantee services are related to banking operations.
At the same time, the cost of such a service is not subject to VAT (see clause 8, part 1, article 5 of the Federal Law of December 2, 1990 N 395-1 "On banks and banking", subparagraph 3, paragraph 3, article 149 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated May 17, 2005 N MM-6-03 / [email protected]).
Thus, VAT on bank remuneration for issuing a guarantee to an organization credit institution not presented.
The issuance of bank guarantees refers to banking operations (clause 8, article 5 of the Federal Law of December 2, 1990 N 395-1 "On banks and banking activities").
In this case, the costs associated with paying for bank services can be taken into account either:
a) as part of other expenses associated with production and sale (clause 25 clause 1 article 264 of the Tax Code of the Russian Federation) or
b) as part of non-operating expenses as expenses for carrying out activities not directly related to production and (or) sales (clause 15 clause 1 article 265 of the Tax Code of the Russian Federation).
Thus, the organization has the right to independently determine to which particular group it will attribute the costs of paying for bank services to provide a bank guarantee in accordance with paragraph 4 of Art. 252 of the Tax Code of the Russian Federation.
Bank guarantee: details for an accountant
2019, transactions for the issuance of bank guarantees will be considered transactions. This adjustment...
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Will be subject to VAT: execution of bank guarantees (issuance and cancellation of a bank guarantee, confirmation and change ...
Federation for specific cases of applying a bank guarantee. tax code Russian Federation, by establishing... a limited list of cases where a bank guarantee is used in tax legal relations, allows you to determine ... the Russian Federation, determining the features of the provision of a bank guarantee for the purpose of changing the timing of performance ... the possibility of arbitrary use tax authority a bank guarantee that secures certain tax obligations, in ...
Which is made by the bank on the basis of a bank guarantee issued to the buyer, the buyer should calculate ... payment for the goods was made on the basis of a bank guarantee. Letter dated November 27, 2017 ...
Only cash, but also a bank guarantee. These purchases must be carried out ... 3 years. Reducing the amount of the bank guarantee The amount of the bank guarantee may be reduced as... if the bank that issued the bank guarantee revokes the license to carry out banking... execution of the contract provided in the form of a bank guarantee, the customer reduces by refusing to... new security for performance of the contract, the return of a bank guarantee by the customer to the guarantor who provided the specified guarantee ...
45, which defines the conditions for the provision of bank guarantees. Recall that customers set the requirement... of the contract is a bank guarantee. Until the end of 2017, customers accepted bank guarantees from ... meeting the established requirements for accepting bank guarantees for tax purposes, which is underway ... .01.2018 the bank that issued the bank guarantee must be included in ... touched the list of banks issuing a bank guarantee . Now such banks must comply ...
One of the principles of 44-FZ is responsibility for the result and efficiency of procurement. In other words, the government customer needs guarantees that the winner of the tender will sign the contract and fulfill it in compliance with all the stated conditions.
There are two types of guarantees in public procurement:
There are two ways to secure a bid or fulfill a contract.
What to choose to secure the contract - a cash deposit or a bank guarantee - is decided by the supplier.
The security is from 0.5 to 5% of the initial maximum contract price: the exact amount is always written in the procurement documentation.
The validity period of the bank guarantee provided as security for the application must be at least two months from the date of the deadline for submitting applications. Upon completion of the procedure, the commission for the bank guarantee is not returned to the supplier.
The winner of the electronic auction is obliged to sign the contract and provide a bank guarantee within 5 calendar days from the date the customer places the contract on the electronic trading platform.
The security amount is from 5 to 30% of the initial contract price or equal to the advance payment. In case of improper performance of the contract, the bank will pay fines and penalties to the customer for the supplier.
In any of the above cases, the bank guarantee is irrevocable, valid for a month from the date of fulfillment of obligations under the contract.
According to the legislation, the demand of the state customer for payment under the guarantee is extrajudicial, that is, it can be put forward directly to the contract executor within 1 month after the expiration of the period for fulfilling obligations under the contract.
Only financial institutions, included in the list of the Ministry of Finance of the Russian Federation . Check in advance if the bank in which you have a current account is on this list.
The electronic agent Kontur.Spectrum will help you get. Prepare just one application, which will go to several banks. Compare the terms of guarantees and send documents to the bank directly from the service.
To successfully and quickly obtain a guarantee, find out in advance the conditions of the bank: terms of issue, commission rates, a list of documents, and so on.
The reputation of the company is one of the most important conditions for issuing a guarantee. If the company works in good faith, pays taxes on time and reports to the regulatory authorities, it will certainly receive a bank guarantee.
To provide guarantees, most banks require the same list of documents from the client as for a loan:
For many banks, it is important that the procurement participant has an account opened in it. You also need to be prepared for this so as not to waste time negotiating with banks in which your company does not have an account.
In a bank with which good business relations have already been established, a bank guarantee can be issued according to a simplified scenario. As a rule, for financial analysis companies enough quarterly financial statements.
The cost of a bank guarantee is determined individually and depends on:
As a rule, the commission for issuing a guarantee is from 1% to 5% of the amount of the required security.
The term of receipt is from 1 day to several days. Recently, these terms have been reduced as the bank guarantee has become more and more popular. banking product and banks are considering electronic applications.
Before participating in an electronic auction or competition, you can find out in advance whether the bank will give you a guarantee if you win. To do this, you need to contact the bank to set the limit of bank guarantees. In this case, the bank asks you for copies of documents and sets a limit. True, two conditions must be taken into account:
Setting a limit is helpful. Firstly, this will allow you to find out whether it is worth counting on receiving a bank guarantee, and secondly, after you win the tender, the bank will make a decision to issue a guarantee much faster.
It is important for the winner to have time to receive a bank guarantee on time. If you miss the deadline for signing the contract, there is a risk of being included in the register of unscrupulous suppliers. How to be in this case? Communicate with the bank via the Internet, and sign the documents by a qualified electronic signature. It is much faster and more convenient than filing paper documents.
If you decide to participate in electronic auctions and competitions, study in detail the issue of obtaining a bank guarantee, find out your limit or calculate the cost of a guarantee in advance for each interesting purchase. Subject to the terms of the contract, there will be no claims from the state customer, and therefore no payments under your bank guarantee.
In the comments to the articles you can get answers from other suppliers, and experts will answer
Union and this Federal Law, - the obligation of another person (principal) to pay customs duties taxes, customs fees, special, anti-dumping, countervailing duties, if the payer (another person) does not pay within the established period the amounts of customs duties, taxes, customs fees, special, anti-dumping, countervailing duties, penalties, interest in accordance with the terms of the given a guarantor of the obligation to pay a sum of money at the request of the customs authority for the payment of this sum.
3. The provisions of the civil legislation of the Russian Federation, the legislation on electronic signature and this Federal Law shall apply to legal relations arising from the acceptance of a bank guarantee as a way to ensure the fulfillment of obligations.
4. To ensure the fulfillment of obligations, customs authorities accept bank guarantees issued by banks included in the register of banks that have the right to issue bank guarantees (hereinafter in this chapter - the register), as well as bank guarantees issued by VEB.RF or the Eurasian Development Bank. The register is maintained by the federal executive body exercising the functions of control and supervision in the field of customs.
(see text in previous edition)
5. A bank guarantee issued by VEB.RF or the Eurasian Development Bank is accepted by the customs authority subject to the conditions established by this article, if the maximum amount of one bank guarantee and the maximum amount of all simultaneously valid bank guarantees of VEB.RF or the Eurasian Development Bank, established by The Government of the Russian Federation, and also there are no grounds provided for by paragraphs 3-7 of part 18 and part 19 of this article.
(see text in previous edition)
6. A bank guarantee is submitted to the customs authority in the form of a paper document or an electronic document signed with an enhanced qualified electronic signature of a person entitled to sign bank guarantees on behalf of the guarantor.
7. The bank guarantee must contain the following information:
1) on the condition according to which the fulfillment of the obligations of the guarantor under the bank guarantee is the actual receipt of funds to the account Federal Treasury;
2) on reducing the amount of the obligations of the guarantor under the bank guarantee by the amount of the payment made by the guarantor under the bank guarantee. The amount of payment by which the amount of the guarantee is reduced does not include the amounts of penalties paid by the guarantor in connection with the delay in fulfilling obligations under the bank guarantee;
3) on the obligation of the guarantor to pay a penalty to the customs authority in the amount of 0.1 percent of the amount payable for each calendar day of delay in fulfilling obligations under a bank guarantee;
4) on the application by the customs authority of measures to collect from the guarantor the amounts, the obligation to pay which is secured by a bank guarantee, in the manner and within the time limits that are provided for by this Federal Law, in the event that he fails to fulfill within the established period the demand for payment of a sum of money under a bank guarantee sent to before the expiration of the bank guarantee;
5) that the bank guarantee cannot be revoked or changed by the guarantor.
8. If a bank guarantee is presented as a general security, the beneficiary of such a bank guarantee must be the customs authorities.
9. On the day of its submission to the customs authority, a bank guarantee must be in force, unless otherwise provided by part 10 of this article.
10. It is allowed to present and accept a bank guarantee to the customs authority before it comes into force in order to comply with the condition of continuity of ensuring the fulfillment of obligations provided for in paragraph 4 of Article 63, paragraph 9 of Article 399 and paragraph 9 of Article 436 of the Code of the Union, provided that the difference between the day the bank guarantee is submitted to the customs authority and the day it comes into force does not exceed ninety calendar days, and the previously accepted security for the performance of obligations expires no earlier than one day before the bank guarantee comes into force.
11. Depending on the secured obligations, a bank guarantee is provided:
2) to the federal executive body exercising the functions of control and supervision in the field of customs affairs - for a bank guarantee provided as a general security.
12. A bank guarantee issued in the form of an electronic document signed with an enhanced qualified electronic signature shall be submitted to the customs authority by the guarantor in accordance with the procedure provided for by part 32 of this article.
13. A bank guarantee issued in the form of a document on paper is submitted to the customs authority by the principal with cover letter. The principal, together with the original bank guarantee, shall submit originals or notarized copies of documents confirming the relevant powers of the persons who signed the bank guarantee, and a duly certified card with specimen signatures of these persons and a seal imprint (if any) of the guarantor who issued the bank guarantee, or a notarized copy of such card. If these documents and the card were previously submitted to this customs authority, their submission is not required.
14. The customs authority accepts the provided bank guarantee or refuses to accept it within a period not exceeding:
1) five working days from the date of its receipt - for a bank guarantee issued in the form of a document on paper;
2) one working day following the day of its receipt - for a bank guarantee issued in the form of an electronic document signed with an enhanced qualified electronic signature.
15. A bank guarantee is accepted by the customs authority subject to the conditions established by this article, if the bank that issued it is included in the register on the day the specified bank guarantee is received by the customs authority and the maximum amount of one bank guarantee and the maximum amount of all simultaneously valid bank guarantees specified in register for this bank, as well as there are no grounds provided for in parts 18 and this article.
16. If a bank guarantee is accepted, the customs authority, within a period not exceeding two working days from the date of its acceptance, sends the principal a customs receipt for the amount indicated in the bank guarantee.
17. If the bank guarantee is presented in the form of an electronic document signed with an enhanced qualified electronic signature, the customs authority sends information about its acceptance to the guarantor that issued the bank guarantee.
18. The customs authority refuses to accept a bank guarantee issued in the form of an electronic document signed with an enhanced qualified electronic signature, if at least one of the following grounds exists:
1) feedback central bank the Russian Federation from the bank that issued a bank guarantee, licenses for banking operations, the appointment of a temporary administration to the bank to manage the credit institution or the introduction of a moratorium on satisfying the claims of the bank's creditors;
2) the absence of the bank that issued the bank guarantee in the register on the day of receipt of the specified bank guarantee by the customs authority;
4) the presence in the bank guarantee of erroneous (incorrect, unreliable) information about the guarantor, principal and (or) beneficiary, about the secured obligation, if such erroneous (incorrect, inaccurate) information may result in the guarantor's refusal to pay under the bank guarantee;
5) non-observance of the limit on the maximum amount of one bank guarantee and (or) the maximum amount of all simultaneously valid bank guarantees specified in the register for the bank that issued the bank guarantee, or non-observance of the limit on the maximum amount of one bank guarantee and (or) the maximum amount of all simultaneously valid bank guarantees of VEB.RF or the Eurasian Development Bank, established by the Government Russian Federation;
(see text in previous edition)
6) the presence in the bank guarantee of an indication of the submission by the customs authority to the guarantor of documents that are not provided for by this article;
7) the term of the bank guarantee expires earlier than three months after the day of the established deadline for the fulfillment of the obligation to pay customs duties, taxes, customs fees, special, anti-dumping, countervailing duties secured by the bank guarantee, or the date of occurrence of the event associated with the fulfillment of the obligation under payment of customs duties, taxes, customs fees, special, anti-dumping, countervailing duties.
19. The customs authority refuses to accept a bank guarantee drawn up in the form of a document on paper and returns it to the principal if one of the grounds provided for by Part 18 of this Article and (or) one of the following grounds exists:
1) non-receipt from the guarantor to the federal executive body exercising the functions of control and supervision in the field of customs affairs, information in in electronic format on the issuance of a bank guarantee in accordance with the procedure provided for by part 32 of this article;
2) signing of a bank guarantee by persons who do not have the appropriate authority, and (or) persons whose authority to sign a bank guarantee is not confirmed;
3) discrepancy between the seal of the guarantor's seal on the bank guarantee and the seal of the guarantor on the card with sample signatures of persons who signed the bank guarantee and the seal of the guarantor (if there is a seal) that issued the bank guarantee, if the guarantor has a seal;
4) discrepancy between the signatures of the persons who signed the bank guarantee on the bank guarantee and the specimen signatures of the persons indicated on the card with specimen signatures of the persons who signed the bank guarantee and the seal of the guarantor (if any) that issued the bank guarantee;
5) failure to comply with other conditions established by this article.
20. The provisions of clause 7 of part 18 of this article shall not apply to bank guarantees that ensure the performance of obligations legal entity operating in the field of customs, and (or) the obligations of an authorized economic operator, as well as bank guarantees used as general security, or in cases where the obligation to pay customs duties, taxes, customs fees, special, anti-dumping, countervailing duties did not arise.
21. In case of refusal to accept a bank guarantee, the customs authority, within the period established by part 14 of this article, informs the principal and the guarantor that issued the bank guarantee, in the form of a document on paper or an electronic document signed with an enhanced qualified electronic signature, of the refusal, indicating the reasons which served as the basis for the refusal. Simultaneously with the refusal, the principal is returned a bank guarantee issued in the form of a document on paper.
22. If the bank guarantee is accepted by the customs authority before the obligation to pay customs duties, taxes, customs fees, the obligation to pay special, anti-dumping, countervailing duties arises, then the bank guarantee cannot be used to ensure the fulfillment of such obligations if the validity period of the bank guarantee expires earlier than three months from the date of expiration of the established period for the fulfillment of these obligations or the date of occurrence of an event with which the fulfillment of the obligation to pay customs duties, taxes, customs fees, special, anti-dumping, countervailing duties is connected.
23. The customs authority that accepted the bank guarantee sends the guarantor a waiver of its rights under the bank guarantee, if such guarantee has not expired, in the cases established by paragraph 13 of Article 399 and paragraph 23 of Article 436 of the Code of the Union, as well as in cases where the obligation to payment of customs duties, taxes, customs fees, special, anti-dumping, countervailing duties, the execution of which is secured by such a bank guarantee, has been executed in full, terminated or has not arisen, or another security for the fulfillment of obligations has been provided and accepted by the customs authority instead of the bank guarantee.
24. The waiver of the customs authority from its rights under a bank guarantee is executed in the form of an electronic document signed with an enhanced qualified electronic signature. If the bank guarantee is issued in the form of a document on paper, it will not be returned.
25. In the event that the Central Bank of the Russian Federation revokes the banking license of the bank that issued the bank guarantee, appoints a temporary administration to the bank to manage the credit institution and (or) imposes a moratorium on satisfying the claims of the bank's creditors, the principal is obliged no later than one month from the date of revocation of the license submit to the customs authority a new security for the performance of duties.
29. The maximum amount of one bank guarantee and the maximum amount of all simultaneously valid bank guarantees issued by one bank included in the register, for the acceptance of these guarantees by the customs authorities, are established by the federal executive body that performs the functions of developing public policy and legal regulation in the field of customs, depending on the amount of own funds (capital), the values of the mandatory standards provided for by the Federal Law of July 10, 2002 N 86-FZ "On central bank Russian Federation (Bank of Russia)", and other criteria.
30. The maximum amount of one bank guarantee and the maximum amount of all simultaneously valid bank guarantees issued by VEB.RF or the Eurasian Development Bank for the acceptance of these guarantees by the customs authorities are established by the Government of the Russian Federation. the procedure established by the Central Bank of the Russian Federation in agreement with the federal executive body exercising the functions of control and supervision in the field of customs. The transfer of VEB.RF or the Eurasian Development Bank to the customs authorities, as well as the customs authorities to VEB.RF or the Eurasian Development Bank of electronic documents signed with an enhanced qualified electronic signature, and information in electronic form, provided for in this article, is carried out in the manner established by the agreement federal body executive power, which performs the functions of control and supervision in the field of customs, with VEB.RF or the Eurasian Development Bank.
(see text in previous edition)
33. The composition and structure of information in electronic form sent by banks to customs authorities, as well as by customs authorities to banks provided for in this article, are established by the Central Bank of the Russian Federation in agreement with the federal executive body exercising control and supervision functions in the field of customs . The composition and structure of information in electronic form sent by VEB.RF, the Eurasian Development Bank to the customs authorities, as well as by the customs authorities in VEB.RF, to the Eurasian Development Bank, provided for by this article, are established by agreement of the federal executive body that performs the functions of control and customs supervision, with VEB.RF or the Eurasian Development Bank.
(see text in previous edition)
34. A bank guarantee may be used to ensure the fulfillment of the obligations specified in paragraph 16 of Article 399 of the Code of the Union, if this is provided for by the terms of such a bank guarantee.
