This year changes to financial legislation were adopted. Federal Service
for Fiscal and Budgetary Supervision, which executed the functions of
financial supervision, was abolished, and its competences concerning
currency control were transferred to the Federal Customs Service and
Federal Tax Service (Decree of the President of Russia of 02.02.2016 No.
41). As a result, according to paragraph 2, part 2, art. 23 of the
Federal Law of 10.12.2003 No. 173-ФЗ the Federal Customs Service and
Federal Tax Service enforce the liability measures for violation of