Currency legislation establishes a number of requirements for entities involved in financial relations. For violation of existing regulations, liability is established. In particular, criminal punishment is provided for evading the obligation to repatriate funds in foreign currency or the currency of the Russian Federation. Next, consider the rule governing the relevant sanctions. 
Art. 193 of the Criminal Code
This norm defines the punishment for violation of the requirements relating to the transfer of amounts from one or several non-residents to the accounts of residents due to them under the terms of foreign trade contracts (agreements) for work performed, transferred goods, intellectual property, exclusive right to it, information, as well as information provided services. Currency legislation obliges these entities to transfer payments to accounts at a domestic authorized banking institution or located outside the country. The norm also establishes a punishment for violation of the requirements for the return of the amounts transferred to one or several residents for goods not imported into the territory of the state or not received on it, unproductive work, non-rendered services, non-transferred intellectual property products and exclusive right, as well as information. In this case, payment can be both domestic and foreign currency.
Sanctions
For the above violations of Art. 193 of the Criminal Code establishes:
- A fine of 200-500 thousand rubles. or in the amount of income, including salary, for 1-3 g.
- Compulsory work.
- Imprisonment for the same period.
The duration of the last two sanctions is up to 3 years. 
Qualifying composition
The above acts may be committed:
- In the amount considered especially large.
- An organized group or persons by prior agreement.
- Using a document that is obviously false.
- Through a legal entity created to commit crimes related to financial transactions and other transactions with money and other property.
For such acts, the perpetrator faces imprisonment for up to 5 years with a fine of up to 1 million rubles. or equal to income for a period of up to 5 years or without recovery.
Note
The size of the acts established by Art. 193 of the Criminal Code, is deemed large if the non-refunded or unapplied amount is more than 6 million, especially large - 30 million. At the same time, financial transactions will not be significant once or repeatedly. The year is taken as the reference period. 
Art. 193 of the Criminal Code: comments
The concepts used in this norm are explained in the Federal Law No. 173. In particular, in Art. 1 defines what foreign currency is, residents, authorized banks. In Art. 19 of the regulatory act establishes the procedure and terms for crediting the amounts to the accounts. It also provides for exceptions. In particular, there are cases when residents may not transfer amounts to authorized banks. But in some circumstances, if the funds, according to the provided exceptions, are credited to the account of entities, third parties, including those opened in financial institutions located abroad, then they should be used to implement the respective responsibilities.Otherwise, the amount should be transferred to the accounts of residents in authorized banks.
Content of the act
The crime, the liability for which establishes Art. 193 of the Criminal Code, is the refusal to comply with the requirements, that is, inaction. The use of finances before they are credited to the account of an authorized banking organization usually accompanies the behavior that forms the objective side of the act. The crime consists in the deliberate failure to take appropriate measures to ensure the receipt of foreign currency on the s / s. The act is recognized to be completed from the moment of the onset of the period until the end of which the subject should have made a refund. 
Impact Features
The concept of "non-return of finances from abroad" is literally interpreted as "non-crediting of amounts to accounts in domestic banks." According to the provisions of Art. 19 (Clause 1) of the Federal Law No. 173, when conducting foreign economic activity, residents must, within the time periods established by the relevant contracts (agreements), ensure:
- Receiving on their accounts from non-residents of foreign or national currency, which is due to them under the terms of transactions.
- Refund of amounts for goods not imported or not received in the customs territory.
According to the letter from the FCS dated January 28, 2010, in case of violation of the period for the return of foreign currency established in the foreign trade contract (agreement), in case of material damage specified in the article of the Criminal Code, liability arises. In this case, it should be noted that the term is provided for each agreement separately. In this regard, evasion of obligations under each contract is considered an independent and completed crime. 
Additionally
In the previous edition of Art. 193 included only one part. Federal Law No. 134 entered into effect part 2. It establishes liability for acts committed by several persons, organized by a group, using fictitious documents, through organizations formed exclusively for criminal purposes, and also in an amount considered especially large. The creation of a legal entity is carried out according to the rules established by the Civil Code and other regulatory acts. In this case, the organization is considered established from the moment of its registration and the entry of relevant entries in the registry. The Tax Code establishes the obligation for legal entities to submit financial statements. Transactions in foreign currency, as well as for large amounts in Russian money, are under the scrutiny of regulatory authorities. Normative acts establish special rules at their conclusion. They apply to transactions made both within the country and in the implementation of foreign trade. In case of violations, the control authorities have the right to hold those responsible accountable.