How to put together a dossier at all

[Демитрий]

How to put together a dossier at all

Good afternoon, dear colleagues.

This information is extremely important for any accounting and auditing company for outsourcing.

Let's say you have created an outsourcing company that serves you, manages your money, accounts, or accepts cash on your behalf, or manages your property. Then this article is extremely important for you.

First document: Draft Order “On Amending the Requirements for the Identification of Clients, Client Representatives, Beneficiaries and Beneficial Owners, Including the Degree (Level) of Risk of Transactions for the Legalization (Laundering) of Criminally Obtained Income and the Financing of Terrorism approved by order of the Federal Service for Financial Monitoring dated November 22, 2018 No. 366. ” Plus, the Order of the Federal Service for Financial Monitoring of November 22, 2018 No. 366, which is amended.

So what chain do we have? There is an accounting company. This company, on your behalf, manages your current accounts from its IP address, submits reports, accepts cash or pays cash on your behalf. Accordingly, your companies have counterparties. And now, according to the amendments, the accounting company will have to control the transactions between the client (your organization) and all the client’s counterparties: check each transaction for laundering of proceeds from crime, financing of terrorism or financing of the spread of weapons of mass destruction.

The whole chain is as follows. An accounting company (or individual entrepreneur) is required to register with Rosfinmonitoring, otherwise it will be fined 400,000 rubles. You need to fill out a long, long questionnaire. Then this accounting company must collect a dossier for each of its customers, according to Appendix No. 2.

What will be included in this dossier? Information to be established during the identification of the client, representatives of the client, beneficiaries who are legal entities, individual entrepreneurs, individuals engaged in business without a legal entity.

What information will be identified and identified? Everything. The first one. Information subject to identification and identification, names in Russian, English, legal form, taxpayer identification number, codes if there is a foreign structure, information on state registration, PSRN, number of the accreditation record of branches of representative offices, addresses of legal entities, codes that the client uses in accordance with the all-Russian classifier of administrative-territorial division, the place of introduction of the main activity, the composition of the property in full, the composition of the property, as well as full name, address of the place of residence of all those who manage or own this property in trust.

Then, all codes of a legal entity in accordance with the all-Russian classifier of enterprises and organizations, information about licenses, banking and identification codes, information about the bodies of a legal entity in terms of management, all contact information, all faxes, phone numbers, email address. Everything is absolutely.

Information about the purpose of establishing and the expected nature of the business relationship: why, with whom and how you will trade. All information about the financial situation, namely, copies of the annual financial statements, balance sheet, copies of audit reports, certificates on the taxpayer fulfilling the obligation to pay taxes, fees, fines, penalties issued by the tax authority.

Information about the absence of insolvency and bankruptcy proceedings against the client. Information about the absence of facts of non-fulfillment by the client of his financial obligations due to the lack of funds in bank accounts. Customer rating data posted on the Internet. Everything. At the same time, it is stated: “The number and types of documents among those specified in this subparagraph that are used by organizations and individual entrepreneurs to determine the financial situation of a client are determined in the client study program for admission to and servicing, included in the ICR and developed on the basis of requirements for PVC ".

Another accounting company must collect information about the business reputation of its customers. Any of the following: reviews in arbitrary writing, if possible, about the legal entity of other clients who have business relations with him, reviews in arbitrary writing, if possible, from credit organizations or non-credit financial organizations. A whole list of reviews ...

After that, this accounting company (section 2.9) must collect information about the sources of origin of the funds and (or) other property of the client.
Section 3 “Information confirming the existence of the authority of the client’s representative - name, date of issue, validity period, document number on which the authority of the client’s representative is based” ...

It can be read for hours ... And this is only one application ...
You ask: “What is the news? The news is that now the accounting company will have to not only collect information about the client, but also about all his counterparties and check the operations for cashing and laundering of proceeds from crime. Why are you paying the counterparty? Why is there a transit operation with this counterparty? Explain the business objectives of the transaction.
You ask: “Where did this come from?” This is a new edition, and paragraph No. 13 is written as follows: “In the event that organizations, individual entrepreneurs, lawyers, notaries and persons providing legal or accounting services do not have information about the presence of beneficiaries prior to accepting customer service, then organizations individual entrepreneurs, lawyers, notaries and persons providing legal or accounting services, it is necessary to take measures to identify beneficiaries before the transaction (transaction). ”

You say: "So what?" We wrote above how identification will go. All this madness, information, reviews, business reputation, information about the sources of origin of funds and other property - all this is an accounting company, according to Appendix No. 2, it must be established not only with respect to its customers, but also with respect to the client’s counterparties. This is verbatim. I’m not making anything up.

In addition, now organizations, individual entrepreneurs, as well as lawyers, notaries and persons providing legal, accounting services will be required to take reasonable and accessible measures in the circumstances to identify beneficial owners. And when identifying beneficial owners, it will be necessary to establish the information specified in Appendix No. 1.

What is this information that will need to be established with respect to beneficial owners? I open the application number 1: 15 points ... Quote:

1. Surname, name, patronymic (if any).
2. Date of Birth
3. Citizenship.
4. Details of an identity document: series (if any) and document number, date of issue of the document, name of the authority issuing the document, and unit code (if any).
5. Migration card data: card number, start date of stay, and end date of stay in the Russian Federation. The information specified in this paragraph is established in relation to foreign citizens and stateless persons located in the territory of the Russian Federation, if the need for their migration card is provided for by the legislation of the Russian Federation.
6. Data of a document confirming the right of a foreign citizen or stateless person to stay (stay) in the Russian Federation: series (if any) and document number, start date of the right to stay (residence), expiration date of the right to stay (residence). The information specified in this clause is established in relation to foreign citizens and stateless persons located on the territory of the Russian Federation, if they need a document confirming the right of a foreign citizen or stateless person to stay (reside) in the Russian Federation, is provided the legislation of the Russian Federation.
7. Address of place of residence (registration) or place of stay.
8. Taxpayer Identification Number (if applicable). 8.1. Information about the insurance number of the individual personal account of the insured person in the mandatory pension insurance system (if any).
9. Contact information (e.g. phone number, fax number, email address, mailing address (if available).
10. The position of the client who is the person specified in subparagraph 1 of paragraph 1 of Article 7.3 of the Federal Law.
11. The degree of relationship or the status of the client in relation to the person specified in subparagraph 1 of paragraph 1 of Article 7.3 of the Federal Law.
12. Information on the purpose of establishing and the intended nature of the business relationship.
13. Information about the financial situation.
14. Information about the sources of origin of cash and (or) other property of the client.
15. Information confirming that a person has the authority of a client representative - name, date of issue, validity period, document number on which the authority of the client representative is based. ”

So, to what legal and accounting companies and in what cases does all of the above apply? Only to those who manage property, money or prepare a contract for the sale of property. Either accepts cash, or makes payments from current accounts for you by proxy or contract. An ordinary legal or accounting company that keeps records and submits reports should not register with Rosfinmonitoring and collect files on its clients.

What are the findings? Sad ...