The Association of Tour Operators for Outbound Tourism "Tourpomosch" recommends that companies contribute 100,000 rubles to the personal responsibility fund by January 30, 2017, members of the association's supervisory board told reporters.

“According to the law, the tour operator must contribute to the fund 1% of the total cost of the sold for the last year. But according to our tax legislation, this amount will be known and declared by legal entities only by the end of March. It turns out that we have entered into a slight contradiction with the rule of law, "explained Viktor Topolkaraev, a member of the supervisory board of Turpomoschi, general director of NTK Intourist.

As the director of the association, Alexander Osaulenko, said, the supervisory board at a meeting within the framework of the All-Russian Congress of Tour Operators decided to proceed from the zero balance of enterprises during the first formation of the fund.

“Since on January 1 no one will know the total cost of their , the unanimous decision of the members of the Supervisory Board is to consider that this amount is equal to zero. In this case, in accordance with the law, the first installment amount is 100 thousand rubles. We recommend that tour operators transfer this amount to the fund by January 30, 2017. When the companies already know their numbers in March, the amount will be adjusted until April 15, ”he explained.

A. Osaulenko also noted that the Supervisory Board of Tourist Assistance is forced to adopt the regulation on the personal liability fund "in a legal vacuum, since there is not a sufficient number of bylaws and clarifications on the clauses of the law, which comes into force as early as January 1, 2017".

Amendments to the Law on the Basics of Tourism Activities, increasing the liability of tour operators, were adopted in February 2016, and their entry into force was postponed for almost a year. The document provides for the creation of a reserve fund of tour operators involved in outbound tourism. So, for operators with the number of tourists no more than 10 thousand per year and the total price of a tourist product of not more than 40 million rubles, the contribution to the fund is set at 50 thousand rubles per year, for tour operators whose number of tourists does not exceed 100 thousand, the contribution is will be 100 thousand rubles, for tour operators with the number of tourists from 100 thousand to 500 thousand - 300 thousand rubles. If the number of tourists exceeds 500 thousand, the contribution will be 500 thousand rubles.

The reserve fund is used to finance the cost of providing emergency tourist assistance. Emergency assistance is the transportation of a tourist from temporary stay or other actions carried out by the association of tour operators in connection with the failure of the tour operator to fulfill its obligations to transport or accommodate a tourist.

Also, the law introduced a requirement to create a personal liability fund for tour operators in the field of outbound tourism. It is formed for the payment of funds due to tourists in order to compensate for damage resulting from the failure of the tour operator to fulfill its obligations. The amount of the tour operator's annual contribution to this fund is set at 1% of the total price of the tour product for the previous year. For new tour operators, the contribution is set in the amount of 100 thousand rubles. The maximum fund size is 7% of the total price of the tourism product. When the fund reaches this size, the transfer of contributions is terminated.

“The new law is conceptually, a fundamentally different approach to ensuring the safety of tourists. If earlier we had the principle of collective irresponsibility - everything was thrown off and all decent, financially stable companies actually paid for the exit from the market of adventurers, fraudsters or simply non-professionals. And that was totally wrong. Now we are moving on to the fact that each tour operator forms a personal fund of responsibility, and each is responsible for himself. Such a mechanism allows limiting the unreasonably growing volumes of the tour operator, ”V. Topolkaraev emphasized.

He recalled that previously, tour operators could rashly increase their volumes. “I decided to enlarge Labyrinth 50 times; , an unsecured volume, did not pay 4 billion to the airlines, flew off, went bankrupt and that's it. Now it becomes impossible: if you can financially provide 100 thousand tourists - you will transport 100 thousand, if you can half a million - carry half a million, but if you cannot, you will simply not be allowed to do it, ”the expert added.

If the tour operator of outbound tourism has not created a personal responsibility fund in January, then it is not entitled to engage in the formation and sale of foreign tours. The basis is the provisions of the new edition of Law No. 132 FZ.

As of mid-January 2017, only 1/5 of all tour operators in the field of outbound tourism have formed a personal responsibility fund, while the deadline for creating a fund for 2017 is 12/31/2017 (clause 3 of article 5 of Federal Law No. 49-FZ. It is obvious that some companies will leave the market of tour operator services for outbound tourism, since they cannot afford to pay contributions to the personal liability fund. The procedure for exemption from financial support has already been approved (see Order of the Ministry of Culture of the Russian Federation of 11.11.2016 No. 2468) and registered with the Ministry of Justice on 29.12.2016.

BASIS FOR EXCLUSION FROM THE REGISTER OF TOUR OPERATORS.

N on the website of the Federal Tourism Agency on January 17, 2017, a message appeared that the department would be forced to exclude from the register of tour operators those who had to create a personal responsibility fund in the field of outbound tourism before January 31, 2017 and did not do it on time.

The procedure is as follows. At first, such a tour operator is excluded by the association of tour operators in the field of outbound tourism (hereinafter - Tourist assistance) from among its members.

STEP 1 - exclusion from the Tourist Assistance

According to Art. 11.1 of Law No. 132-FZ failure to pay contributions to the personal liability fund of the tour operator on time and within required size is the basis for termination of the tour operator's membership in the Tourpomposch association. By virtue of the Procedure for the submission of a notice of termination of the tour operator's membership in the said association by the Tourism Assistance association to Rosturizm, such a document must be drawn up and sent to Rosturizm in electronic form within one day after the Tourist Assistance decides to terminate the tour operator's membership in the association.

Then the information about the tour operator is removed from the federal register.

STEP 2 - exclusion from the register

In accordance with Art. 4.2 of Law No. 132-FZ Rosturizm excludes information about the tour operator from the register on the next day after receiving information from Tourist Assistance on the termination of membership in this association by a specific tour operator.

Thus, in the first half of February, we should expect the Federal Tourism Agency to update the list of tour operators operating in the outbound tourism market. This information is especially interesting for travel agencies that practice early booking of tours and not only. To reduce your risks of selling foreign tours on behalf of illegitimate tour operators, you need to carefully monitor information about companies that have created (not created) a personal liability fund.

GENERAL PROCEDURE FOR PAYMENT OF CONTRIBUTIONS TO THE PERSONAL RESPONSIBILITY FUND.

All issues related to the creation and subsequent filling of personal liability funds of tour operators are formulated in paragraph 3 of Art. 5 of Law No. 49-FZ and Art. 11.6 of Law No. 132-FZ.

The personal liability fund of the tour operator is formed at the expense of an annual contribution, the amount of which is equal to 1% of the total price of a tourist product in the field of outbound tourism for the previous year (parts 2, 3, article 11.6 of Law No. 132-FZ).

Initial creation of the fund

Accumulation of the fund

TERMINATION (SUSPENSION) OF DEPOSITS TO THE FUND AND EXEMPTION FROM FINANCIAL SUPPORT.

The maximum size of the personal liability fund is set at not less than 7% of the total price of a tourist product in the field of outbound tourism for the previous year. Tour operators have the right to gradually increase the size of the fund or immediately create it to the maximum amount. In any case, if the fund reaches its maximum size in the current year, the tour operator has the right not to transfer contributions for the next calendar year, moreover, such a tour operator does not need financial support. However, the right to these preferences must first be confirmed by Rosturizm. The connecting link is Tourist Assistance.

EXEMPTION FROM FINANCIAL SUPPORT AND REPLENISHMENT OF THE FUND.

The procedure for carrying out this procedure is approved by Order of the Ministry of Culture of the Russian Federation No. 2468. First, the tour operator must contact Tourist Assistance with a written application. This must be done no later than 60 days before the expiration of the current calendar year. That is, it is necessary to decide for oneself the issue of stopping filling the personal liability fund and registering financial security two months before the end of the year in which the personal liability fund reached its maximum size.

Based on this statement, Tourpomosch is preparing a draft decision on the release of the tour operator from financial support and payment of contributions to the personal liability fund for the next year.

Further, the draft decision, as part of the required package of documents, is sent to Rostourism for approval. And only after receiving a positive answer from Rostourism, the tour operator is notified of a positive resolution of his question.

Needless to say, at each stage, a refusal to consider the application of the tour operator is possible - if there is an error in the preparation of documents or inaccuracy of the specified data.

STORAGE OF THE FUND OF PERSONAL RESPONSIBILITY AND TERMS OF THEIR RETURN.

As stated in Art. 11.6 of Law No. 132-FZ, cash such funds are subject to placement (in rubles or foreign currency) on separate bank accounts of Tourist Assistance, and the association keeps separate records for them. Requirements for credit institutions in which the fund's funds can be deposited are established by Decree of the Government of the Russian Federation No. 1474 dated 24.12.2016. Income from placing the fund's assets on accounts or deposits of authorized credit institutions are credited to this fund.

When the tour operator stops its activity in the field of outbound tourism, the funds of the personal liability fund are subject to return to the tour operator if it has fulfilled all its obligations to tourists under the concluded agreements on the sale of a tourism product in the field of outbound tourism.

Of course, the described procedure for storing, increasing and returning the funds of the fund makes its one-time creation in the maximum amount more attractive compared to the gradual accumulation of the fund and the parallel registration of financial support. After all, the practice of insurance of liability of tour operators and issuance of a bank guarantee by them demonstrates the impossibility
ensuring obligations to tourists in these ways.

* * *

The contribution to the "personal" fund for 2017 is calculated on the basis of the total price of foreign tours sold by the tour operator in 2016 and is payable by 31.01.2017. After this date, tour operators that have not formed a personal liability fund will not be able to continue their activities in the field of outbound tourism. They will be excluded from the register of tour operators.

Some "big players" of the tour operator market have already indicated their readiness to create a fund in the maximum size and refuse to issue financial guarantees. The costs of paying contributions are partially offset by the agencies, which cut the percentage of agency fees. Of course, this is a painful step for tourist retail, but after 01/31/2017 it may turn out that the number of tour operators in the outbound tourism market has significantly decreased and there is simply no one to choose from, you will have to work with those who stayed, and on the terms dictated by them. Such a transformation of the market is pushing medium and small businesses to work according to “gray” schemes. Increasingly, on travel agency forums, messages began to appear about the need to return to self-booking hotels and tickets for tourists. We once again warn: organizing travel and accommodation for a client, even if based on agency agreements, is an activity to form a tourist product. This activity can only be carried out by tour operators, if the travel agency is not, it should prepare to pay colossal administrative fines.

Travel and hotel services: accounting and taxation, No. 1, 2017

To pay money owed to tourists and (or) other customers in order to compensate for real damage resulting from the failure of the tour operator to fulfill its obligations under the agreement on the sale of a tourist product in the field of outbound tourism in connection with the termination tour operator activity due to the impossibility of fulfilling all obligations under contracts for the sale of a tourist product, the association of tour operators in the field of outbound tourism forms for each member of the association of tour operators in the field of outbound tourism a personal liability fund of the tour operator in accordance with the requirements of this Federal Law.

The personal liability fund of the tour operator is formed from the annual contribution of the tour operator in the field of outbound tourism.

The amount of the tour operator's annual contribution to the personal liability fund of the tour operator is equal to one percent of the total price of a tourist product in the field of outbound tourism for the previous year, except for the cases provided for in part four of this article. The transfer of the annual contribution of the tour operator to the personal liability fund of the tour operator is made in equal shares no later than the 15th day of each month following the expired calendar quarter, except for the cases provided for in part four of this article. At the end of each calendar quarter, no later than the 15th day of the month following the expired calendar quarter, the tour operator sends to the association of tour operators in the field of outbound tourism information on the total price of a tourism product in the field of outbound tourism for the previous calendar quarter.

(see text in previous edition)

If the total price of a tourism product in the field of outbound tourism for the first quarter of a calendar year exceeds 25 percent of the total price of a tourism product in the field of outbound tourism for the previous year, the amount of the tour operator's annual contribution to the personal liability fund of the tour operator is equal to one percent of the total price of the tourism product in the field of outbound tourism in the current year, which is understood as the sum of the total prices of a tourist product in the field of outbound tourism specified in agreements on the sale of a tourism product in the field of outbound tourism, concluded by a tour operator and a travel agent in the current year. At the end of each calendar quarter of the current year, the tour operator transfers a quarterly contribution to the personal liability fund of the tour operator no later than the 15th day of the month following the expired calendar quarter, in the amount of one percent of the total price of a tourist product in the field of outbound tourism for the previous calendar quarter until the end of the current year ...

(see text in previous edition)

The tour operator has the right to increase the amount of the annual contribution to the tour operator's personal liability fund, as well as immediately form the maximum amount of the tour operator's personal liability fund, which is at least seven percent of the total price of a tourist product in the field of outbound tourism for the previous year.

If the size of the tour operator's personal liability fund becomes maximum, financial security of the tour operator's liability in the field of outbound tourism is not required and the transfer of contributions to the tour operator's personal liability fund is terminated. The decision to release the tour operator from financial security of the tour operator's liability in the field of outbound tourism and payment of contributions to the personal liability fund of the tour operator is made by the association of tour operators in the field of outbound tourism in agreement with the authorized federal executive body on the basis of the tour operator's application in the manner established by the authorized federal executive body. Exemption of a tour operator operating in the field of outbound tourism from financial security of the liability of the tour operator in the field of outbound tourism and payment of contributions to the personal liability fund of the tour operator is carried out for the period provided for in Article 11.7 of this Federal Law. Such release of a tour operator operating in the field of outbound tourism does not entail the termination of the tour operator's liability insurance agreement or agreements and (or) the agreement or agreements on the provision of a bank guarantee concluded before the maximum amount of the personal liability fund of the tour operator with the organization or organizations is reached. providing financial security for the responsibility of the tour operator in the field of outbound tourism. In this case, compensation for real damage to tourists and (or) other customers from the funds of the tour operator's personal liability fund is carried out in accordance with part eleven of this article, provided that the existing financial security of the tour operator's liability in the field of outbound tourism is not enough to compensate for such damage.

(see text in previous edition)

Tour operators who did not carry out outbound tourism activities in the previous year, and legal entities who intend to carry out tour operator activities in the field of outbound tourism and have not carried out such activities in the current year must transfer a contribution to the personal liability fund of the tour operator prior to the commencement of activities in the field of outbound tourism in the amount of 100 thousand rubles.

The tour operators specified in part seven of this article, at the end of each calendar quarter of the first calendar year, transfer a quarterly contribution to the personal liability fund of the tour operator no later than the 15th day of the month following the expired calendar quarter, in the amount of one percent of the total price of a tourism product in the field outbound tourism implemented by the tour operator in the previous calendar quarter.

Until the maximum size of the tour operator's personal liability fund is reached, the tour operator's personal liability fund is spent by the association of tour operators in the field of outbound tourism to compensate for real damage to tourists and (or) other customers, if the funds of the insurer or guarantor for payment insurance compensation under the tour operator's liability insurance contract or the payment of the amount of money under the bank guarantee was not enough.

When the maximum size of the tour operator's personal liability fund is reached, the funds of the tour operator's personal liability fund are spent by the association of tour operators in the field of outbound tourism to compensate for real damage to tourists and (or) other customers that arose as a result of the tour operator's failure to fulfill its obligations under the agreement on the sale of a tourist product in the field of outbound tourism in connection with the termination of tour operator activities due to the impossibility of fulfilling all obligations under contracts for the sale of a tourist product.

(see text in previous edition)

The procedure and conditions for compensation for real damage to tourists and (or) other customers from the funds of the tour operator's personal liability fund are established by the Government of the Russian Federation.

The expenditure of funds from the tour operator's personal liability fund for purposes not provided for in this article is not allowed, except for the payment of mandatory payments related to the receipt of income from the placement of funds from the tour operator's personal liability fund, fees for maintaining bank accounts on which the funds of the personal liability of tour operators, and administrative and management costs associated with maintaining a separate account of funds of personal liability funds of tour operators. Such administrative and management expenses are, in particular, the payment of the rent for premises, the payment of wages to the employees of the association of tour operators in the field of outbound tourism, and the cost of communication services. The use by the association of tour operators in the field of outbound tourism in the current calendar year of the funds of the tour operator's personal liability fund for administrative and management expenses associated with maintaining separate accounting of funds of the personal liability funds of tour operators is allowed within the income received from the placement of such funds, but not more than one percentage of the tour operator's annual contribution to the tour operator's personal liability fund in the field of outbound tourism, payable in the current calendar year and transferred by the tour operator until the maximum amount of the tour operator's personal liability fund in the field of outbound tourism is reached. After reaching the maximum size of the personal liability fund of the tour operator for the indicated purposes, the last annual contribution of the tour operator transferred by the tour operator until the maximum amount of the personal liability fund of the tour operator in the field of outbound tourism is reached.

As of mid-January 2017, only 1/5 of all tour operators in the field of outbound tourism have formed a personal responsibility fund, while the deadline for creating a fund for 2017 is 12/31/2017 (clause 3 of article 5 of Federal Law No. 49-FZ. It is obvious that some companies will leave the market of tour operator services for outbound tourism, since they cannot afford to pay contributions to the personal liability fund. The procedure for exemption from financial support has already been approved (see Order of the Ministry of Culture of the Russian Federation of 11.11.2016 No. 2468) and registered with the Ministry of Justice on 29.12.2016.

Grounds for exclusion from the register of tour operators.

On the website of the Federal Tourism Agency on January 17, 2017, a message appeared that the department would be forced to exclude from the register of tour operators those who had to create a personal responsibility fund in the field of outbound tourism before January 31, 2017 and did not do it on time.

The procedure is as follows. At first, such a tour operator is excluded by the association of tour operators in the field of outbound tourism (hereinafter - Tourist assistance) from among its members.

STEP 1 - exclusion from the Tourist Assistance

According to Art. 11.1 of Law No. 132-FZ failure to pay contributions to the personal liability fund of the tour operator on time and in the required amount is the basis for termination of the tour operator's membership in the Tourpombsch association. By virtue of the Procedure for the submission of a notice of termination of the tour operator's membership in the said association by the Tourism Assistance association to Rosturizm, such a document must be drawn up and sent to Rosturizm in electronic form within one day after the Tourist Assistance decides to terminate the tour operator's membership in the association.

Then the information about the tour operator is excluded from

STEP 2 - exclusion from the register

In accordance with Art. 4.2 of Law No. 132-FZ Rostourism excludes information about the tour operator from the register on the next day after receiving information from Tourist Assistance on the termination of membership in this association by a specific tour operator.

Thus, in the first half of February, we should expect the Federal Tourism Agency to update the list of tour operators operating in the outbound tourism market. This information is especially interesting for travel agencies that practice early booking of tours and not only. To reduce your risks of selling foreign tours on behalf of illegitimate tour operators, you need to carefully monitor information about companies that have created (not created) a personal liability fund.

General procedure for paying contributions to the personal liability fund.

All the creation and subsequent filling of personal responsibility funds of tour operators are formulated in paragraph 3 of Art. 5 of Law No. 49-FZ and Art. 11.6 of Law No. 132-FZ.

The personal liability fund of the tour operator is formed at the expense of an annual contribution, the amount of which is equal to 1% of the total price of a tourist product in the field of outbound tourism for the previous year (parts 2, 3 of article 11.6 of Law No. 132-FZ).

Initial creation of the fund

Accumulation of the fund

Termination (suspension) of contributions to the fund and exemption from financial support.

The maximum size of the personal liability fund is set at not less than 7% of the total price of a tourist product in the field of outbound tourism for the previous year. Tour operators have the right to gradually increase the size of the fund or immediately create it to the maximum amount. In any case, if the fund reaches its maximum size in the current year, the tour operator has the right not to transfer contributions for the next calendar year, moreover, such a tour operator does not need financial support. However, the right to these preferences must first be confirmed by Rosturizm. The connecting link is Tourist Assistance.

Exemption from financial support and replenishment of the fund.

The procedure for carrying out this procedure is approved by Order of the Ministry of Culture of the Russian Federation No. 2468. First, the tour operator must contact Tourist Assistance with a written application. This must be done no later than 60 days before the expiration of the current calendar year. That is, it is necessary to decide for oneself the issue of stopping filling the personal liability fund and registering financial security two months before the end of the year in which the personal liability fund reached its maximum size.

Based on this statement, Tourpomosch is preparing a draft decision on the release of the tour operator from financial support and payment of contributions to the personal liability fund for the next year.

Further, the draft decision, as part of the required package of documents, is sent to Rostourism for approval. And only after receiving a positive answer from Rostourism, the tour operator is notified of a positive resolution of his question.

Needless to say, at each stage, a refusal to consider the application of the tour operator is possible - if there is an error in the preparation of documents or inaccuracy of the specified data.

Storage of funds of the personal responsibility fund and conditions for their return.

As stated in Art. 11.6 of Law No. 132-FZ, the funds of such funds are subject to placement (in rubles or foreign currency) on separate accounts of Tourist Assistance, and the association keeps separate records for them. Requirements for organizations in which the funds of the fund can be deposited are established by Decree of the Government of the Russian Federation of December 24, 2016 No. 1474. Income from placing the fund's funds on accounts or deposits of authorized credit organizations are credited to this fund.

When the tour operator stops its activity in the field of outbound tourism, the funds of the personal liability fund are subject to return to the tour operator if it has fulfilled all its obligations to tourists regarding the sale of a tourism product in the field of outbound tourism.

Of course, the described procedure for storing, increasing and returning the funds of the fund makes its one-time creation in the maximum amount more attractive compared to the gradual accumulation of the fund and the parallel registration of financial support. After all, the practice of insurance of liability of tour operators and issuance of a bank guarantee by them demonstrates the impossibility
ensuring obligations to tourists in these ways.

The contribution to the "personal" fund for 2017 is calculated on the basis of the total price of foreign tours sold by the tour operator in 2016 and is payable by 31.01.2017. After this date, tour operators that have not formed a personal liability fund will not be able to continue their activities in the field of outbound tourism. They will be excluded from the register of tour operators.

Some "big players" of the tour operator market have already indicated their readiness to create a fund in the maximum size and refuse to issue financial guarantees. The costs of paying contributions are partially offset by the agencies, which cut the percentage of agency fees. Of course, this is a painful step for tourist retail, but after 01/31/2017 it may turn out that the number of tour operators in the outbound tourism market has significantly decreased and there is simply no one to choose from, you will have to work with those who stayed, and on the terms dictated by them. Such a transformation of the market is pushing the average to work according to “gray” schemes. Increasingly, on travel agency forums, messages began to appear about the need to return to self-booking hotels and tickets for tourists. We once again warn: organizing travel and accommodation for a client, even if based on agency agreements, is an activity to form a tourist product. This activity can only be carried out by tour operators, if the travel agency is not, it should prepare to pay colossal administrative fines.