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  3. The bank is obliged to analyze the signs indicating the presence of the risk of legalization (laundering) of criminally obtained incomes and the financing of terrorism in relation to a specific operation, in the complex of all transactions on the client's account. There is no limit for the transfer of funds, but the Bank checks all transactions for signs of suspicious and illegal transactions. Accordingly, if there is an understanding of the amount of cash flow, authorized capital, the timing of the company's activities, the nature of operations and the industry in which the company operates, it is possible to derive the average figures for the “normal” cash flow in the company's account. However, such figures in any case will be conditional, set by the analytical service of the financial control of each bank. Moreover, the observance of such a “limit” will not save every operation of a company from the financial and currency control of a bank to identify negative, dubious unlawful signs of operations.
  4. Below, I tried to compile all the information from various guidelines of the Bank of Russia on maintaining financial control for banks. This information will help to understand which operations of which customers may be considered suspicious by the bank and why.
  5. The following operations will be considered suspicious and aimed at the legalization (laundering) of income:
  6. 1.      having a confused and (or) unusual character,
  7. 2.      not having an obvious economic sense and (or) an obvious legitimate goal,
  8. 3.      which may be committed for the withdrawal of capital from the Russian Federation,
  9. 4.      that can be made for the transfer of cash from non-cash to cash form and subsequent tax evasion,
  10. 5.       that may be committed to financially support corruption and other illegal purposes,
  11. 6.       сorresponding to signs of transit operations. Transit operations may be characterized by a combination (simultaneous presence) of the following features:
  12. • crediting funds to the client’s account from a large number of other residents from accounts opened with banks of the Russian Federation, with their subsequent write-off;
  13. • funds are withdrawn from the account within a period not exceeding two days from the day they are credited;
  14. • are held regularly (usually daily);
  15. • held for a long period of time (usually not less than three months);
  16. • the client’s activity, in which payments are made to the accounts and cash lists from the account, does not create any obligation for the owner to pay the taxes or the tax burden is minimal;
  17. • in accordance with the principle of paying bills and tax payments to the budget system of the Russian Federation, it is not necessary or to make significant changes that are not comparable with the large-scale activities of the account holder.
  18. The following additional negative signs that characterize the activities of customers performing these operations are also taken into account:
  19. 1. no salary payments are made from the account to the client’s employees, as well as transfers related to the personal income tax (hereinafter NDFL) and insurance premiums or payments made do not correspond to the average number of employees of the client and (or) indicate an understatement of real amounts salary (taxable base);
  20. 2. The salary fund of the client’s employees is set at the rate below the official subsistence minimum;
  21. 3. The personal income tax is paid on the account, but insurance premiums are not paid;
  22. 4. cash balances on the account are absent or insignificant in comparison with the transaction volumes usually held by the client on the account;
  23. 5. the grounds for payments made on the client's account are not related to the costs inherent to the economic entities engaged in the types of activity declared by the client when opening / maintaining an account;
  24. 6. there is no connection between the grounds for the prevailing amounts of funds credited to the client’s account and the grounds for their subsequent debit;
  25. 7. there is a sharp increase in turnover on the client’s account, and the maximum cash flow declared by the client when opening (maintaining) the client’s account is exceeded;
  26. 8. no payments are made from the account within the framework of the client’s business activities (for example, rental payments, payments for utility bills, stationery purchases, etc.);
  27. 9. funds are credited to the client’s account from counterparties-buyers under contracts for goods and services with VAT allocation and are almost fully written off by the client in favor of counterparties for objects not subject to VAT (transactions for the sale of goods, provision of services, transfer of funds in provision of commitments, loans, sales of scrap metals). At the same time, with similar business activities of other customers, with the specified structure of incoming and outgoing payments, the amount of VAT payable to the budget often has to be close to the amount of VAT recorded in credits for VAT taxable transactions.
  28. Banks are obliged to identify suspicious transactions, namely, weekly analyze customer transactions to determine the ratio of the amount of funds received to the bank account of clients including VAT, and funds debited from the bank account of clients excluding VAT, taking into account the following.
  29.          1. The share of VAT payable to the budget in the case of a full (100%) cash withdrawal from a bank account excluding VAT (received in a similar volume on a bank account including VAT) can be from 10 to 18% of debit turnover in case transactions subject to different VAT rates.
  30. 2. Increased attention to those transactions on the client’s bank account, for which the share of payments related to the crediting of money with VAT in the total amount of money credited to the customer’s bank account is more than 70%, and the share of payments associated with writing off money from VAT, is less than 30% of the total amount of funds debited from a client’s bank account.
  31.          3. The following types of money transfers, the alleged purpose of which may be to create conditions for the non-payment of tax payments to the budget in the future:
  32. • transfer of funds to the accounts of the branches of the FSUE Russian Post;
  33. • transfer of funds to the accounts of payment agents and bank payment agents;
  34. • transfer of funds by legal entities from their bank accounts to bank accounts of individuals whose operations are performed using bank cards;
  35. • transfer of funds to the accounts of persons engaged in tour operator and travel agent activities and other travel activities (tourist activities)
  36. • other "dangerous" areas of client activity:
  37. - agricultural and trade in timber, construction materials;
  38. - money transfers in the provision of freight transport services by road;
  39. - money transfers in the field of construction;
  40. - money transfers in the field of wholesale scrap metal, including ferrous and non-ferrous metals;
  41. - transfers of funds in the provision of personnel;
  42. - money transfers in the field of trade in precious metals and precious stones, jewelry from them and scrap of such products.
  43. In addition, special attention should be paid to the operations of their systematic withdrawal by clients - legal entities, individual entrepreneurs of cash using settlement (debit) cards (corporate cards). Illegal signs of such operations (two or more):
  44. • the ratio of the amount of cash received in 1 (one) week to the turnover in the client’s bank accounts for the relevant period is 30% or more percent;
  45. • less than 2 (two) years have passed since the establishment of the legal entity;
  46. • the client’s activity does not create any obligation for the owner to pay taxes or the tax burden is minimal;
  47. • funds are received in the client’s bank account from counterparties, whose bank accounts carry out transactions with signs of transit operations;
  48. • receipt of funds from the counterparty to the client’s bank account with simultaneous receipt of funds from the same counterparty to the bank accounts of other clients;
  49. • funds are credited to the client’s bank account in amounts that, as a rule, do not exceed 600 thousand rubles;
  50. • cash withdrawals are carried out regularly, usually daily or in a period not exceeding 3-5 (three to five) days from the date of their receipt;
  51. • cash withdrawals are, as a rule, in an amount not exceeding 600 thousand rubles, or in an amount equal to or slightly smaller than the maximum amount of cash determined by a credit institution, which can be issued to a client - legal entity, individual entrepreneur in one operating day;
  52. • cash withdrawals are made at the end of the business day, followed by cash withdrawals at the beginning of the next business day;
  53. • the client has several corporate cards and with their use cash transactions are mainly carried out
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  55. Conclusion: if a company conducts real live activities and can confirm the need to conduct operations in this particular amount with this counterparty, including documents on employees, payment of taxes, etc., that is, the company has grounds for such operations, then do not be afraid of transfers in amounts above 3 million, 5 million, 10 million.
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  58. Appendix №1 List of suspicious transactions (in Russian language)
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