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In the new edition, and the appendix dated May 4, 2012 No. 275 “On approval of the Rules for conducting a control event” is set out.
GOVERNMENT OF MOSCOW
DEPARTMENT OF EDUCATION OF THE CITY OF MOSCOW
ORDER
“On Amendments to the Order of the Department of Education of the City of Moscow dated May 4, 2012 No. 275”
In accordance with the Regulations on the Department of Education of the City of Moscow, approved by the Decree of the Government of Moscow dated September 27, 2011 No. 447-PP and in order to improve internal financial control in the field of education of the City of Moscow, I order:
1. Amend the order of the Department of Education of the city of Moscow dated May 4, 2012 No. 275 “On Approval of the Rules for Conducting Control Measures”, setting out the annex to the order in the edition in accordance with the annex to this order.
2. I reserve control over the implementation of this order.
Head I. I. Kalina
Application
to the order of the Department of Education of the city of Moscow
Application
to the order of the Department of Education of the city of Moscow
Rules for conducting a control event
1.1. The rules for conducting a control measure (hereinafter referred to as the Rules) determine the general principles of organization and procedure for the implementation by the Department of Education of the City of Moscow (hereinafter referred to as the Department), the State Treasury Institution of the City of Moscow, the Financial Control Service of the Department of Education of the City of Moscow (hereinafter referred to as the control body) of control over financial, economic and economic activities of state educational organizations subordinate to the Department, educational organizations of the Troitsky and Novomoskovsky administrative districts of the city of Moscow, as well as federal state educational organizations higher education and private educational organizations receiving subsidies from the budget of the city of Moscow (hereinafter - educational organizations), and other organizations subordinate to the Department.
1.2. The rules are developed in accordance with the law Russian Federation and the city of Moscow, regulating the issues of control and audit work in the established field of activity.
1.3. The Rules govern the procedure for organizing and conducting a control event.
1.4. Basic definitions and terms used in these Rules:
control event - an organizational form of implementation of control and auditing activities, through which the implementation of the tasks, functions and powers of control bodies in the field of internal financial control is ensured;
the initiator of the control measure - the head of the Department, on whose behalf the control measure is carried out;
auditor - an official of the control body, directly carrying out the control measure;
object of control - a legal entity in respect of which a control measure is carried out by the control body;
representative of the object of control - an official who is entrusted with the functions of the sole executive body of the object of control (head), as well as a person replacing him (acting head, deputy head, chief accountant, including a representative acting on the basis of a power of attorney);
applicant - a legal and/or natural person who has declared the circumstances to be verified.
The subject of the control measure are:
funds from the budget of the city of Moscow, the main manager of which is the Department;
subsidies provided from the budget of the city of Moscow to private educational organizations in order to reimburse costs in connection with the provision of preschool, primary general, basic general, secondary general education and free meals during the training period;
subsidies provided from the budget of the city of Moscow to federal state educational organizations of higher education;
funds received by state educational and other organizations subordinate to the Department from income-generating activities;
property of the city of Moscow, including property transferred for operational management to state educational and other organizations subordinate to the Department;
other budgetary funds and property of the city of Moscow, transferred to the operational management of the object of control, in accordance with legislative and other regulatory legal acts;
interbudgetary transfers provided from the federal budget in terms of spending on education;
interbudgetary transfers provided from the budget of the city of Moscow to municipalities in terms of spending on education.
When conducting a control measure, documents and other materials containing data on the subject of the control measure are checked.
The objects of control are:
District Offices of Education Department;
state educational and other organizations subordinate to the Department;
private educational organizations in terms of monitoring compliance with the terms of contracts on subsidies provided in order to reimburse costs in connection with the provision of pre-school, primary general, basic general, secondary general education and free meals to citizens during the period of study;
federal state educational organizations of higher education in terms of monitoring compliance with the terms of the subsidy agreement;
other recipients of subsidies from the budget of the city of Moscow, provided for by regulatory legal acts of the Russian Federation and legal acts of the Government of Moscow in the established field of activity.
Control measures, depending on the goals set and the nature of the tasks to be solved, are classified according to the following types of financial control: economic activity; thematic check; efficiency check; monitoring; survey.
The audit of financial and economic activities includes control measures for documentary and actual verification of the legality and validity of the financial and economic operations carried out in the audited period by the object of the control measure, the correctness of their reflection in accounting and reporting, as well as the legality of the actions of the head and chief accountant (accountant) and other persons who, in accordance with the legislation of the Russian Federation and the city of Moscow, are responsible for their implementation. The audit can be planned, unscheduled.
Thematic verification includes control activities, the purpose of which is to identify violations and check the facts on specific issues, including on the facts stated in the appeals of citizens and legal entities.
Efficiency testing includes control measures, the purpose of which is to determine the effectiveness of the use of property that is in the operational management of the control object and the city budget funds received by it
Moscow and subsidies aimed at achieving the planned goals, solving the set socio-economic tasks and performing the assigned functions.
Monitoring is a constant control over the performance of the object of control.
The survey is the analysis and assessment of the state of a certain area of activity of the object of control.
If the control measure combines objectives related to different types of financial control, this measure is classified as a complex control measure.
Purpose of verification- determination of the legality, target nature, effectiveness and efficiency of the use of funds from the budget of the city of Moscow, property under the operational management of the object of control, funds of interbudgetary transfers received by local budgets from the budget of the city of Moscow for educational goals, as well as the efficiency of the financial and economic activities of organizations subordinate to the Department of the City of Moscow.
Check tasks- verification of economic and financial transactions in the main areas of activity of organizations, provided for by the programs of inspections (including standard programs of inspections) of control bodies, including:
compliance of the organization's activities with the constituent documents;
validity of calculations of estimated appointments;
execution of estimates of income and expenses, budget estimates, plans financial and economic activities;
use of funds from the budget of the city of Moscow, the validity of costs;
receipt and expenditure of funds from income-generating activities;
preservation material assets, which are in state ownership and operational management;
use of state property under operational management, receipt of non-tax revenues from the disposal of city property to the budget of the city of Moscow;
the correctness of accounting (budgetary) accounting, the reliability of accounting (budgetary) reporting;
compliance with the terms of civil law contracts, the subject of which is the supply of goods, the performance of work, the provision of services;
payroll and other settlements with individuals;
other activities in accordance with the objectives of the audit.
According to the form control measures are divided into:
visiting;
cameral (submission of documents upon request to the control authorities).
When conducting a control measure, various methods of financial control are used, including verification, audit, examination and other methods, the specific combination of which depends on the type of financial control and the objectives of the control measure.
Act - a document drawn up by a group of auditors of the control body based on the results of the control event.
2. Organization of the control event
2.1. Control activities are carried out in a planned and unscheduled manner.
2.1.2. The grounds for conducting unscheduled inspections are:
Order of the head of the Department;
Appeals of law enforcement agencies, higher state and executive authorities.
2.2. The conduct of a control measure is formalized by the order of the head of the control body.
The control order shall include:
The basis for the control measure;
Full name of the audited organization, indicating its organizational and legal form;
Name of the control measure: planned in accordance with the wording of the plan; unscheduled - in accordance with the grounds provided for in subparagraph 2.1.2 of these Rules;
Checked period (with the exception of control measures carried out at the request of citizens and (or) organizations and thematic checks);
The timing of the control event;
Surnames, initials, positions of the auditors who are entrusted with the conduct of the control event, indicating the head of the group of auditors, as well as (if necessary) the names, initials, positions (if any) of the persons involved in the control event (experts, representatives of expert organizations, representatives of the parent community , other persons),
2.3. The control measure is carried out in accordance with the program of its implementation (including standard inspection programs) approved by the head of the control body and containing the plan of the control measure. When checking on the appeal of citizens and organizations, the program of verification is the questions (facts) set forth in the appeal.
2.4. Carrying out a control measure includes the following stages, each of which is characterized by the performance of certain tasks:
Preparation for the control event;
Carrying out control measures;
Registration of the results of the control activity.
2.5. At the stage of preparation for the control event, a preliminary study of its subject and object is carried out, as a result of which the methods and terms of its implementation, the number and composition of the group of auditors are determined.
The result of this stage is the issuance of an order of the control body containing information in accordance with clause 2.2 of these Rules.
2.6. The stage of the control measure is to verify and analyze the actual data and information received at the request of the control authority, directly at the object of control, necessary to form evidence in accordance with the goals of the control measure and substantiate the revealed facts of violations and shortcomings.
The duration of this stage is determined during the period of preparation of the control measure and depends on the type of financial control carried out and the characteristics of the object of control. If during the course of the control measure circumstances are revealed that require additional study, the period for conducting the control measure may be extended. In this case, the total period of the control event may not exceed 60 (sixty) calendar days. If necessary, this period can be extended only by decision of the head of the Department.
The result of this stage is the completed working documentation necessary for drawing up an audit (inspection) act.
2.7. At the stage of registration of the results of the control measure the audit (inspection) act is drawn up and signed by representatives of the control object, disagreements, if any, are agreed upon, as well as a short letter is prepared to the initiator of the audit (the applicant, in the case of a control event at the request of a citizen and / or organization), containing the main conclusions based on the results of the audit.
The execution of the act is carried out within a period not exceeding 5 (five) working days from the date of completion of the control measure, established by the order of the head of the control body to conduct the control measure.
2.8. The head of the group of auditors directly manages the conduct of the control measure and coordinates the actions of the auditors at the object of control.
The number of the group of auditors who carry out control measures at the object of control must be at least two people.
2.9. The formation of a group of auditors for conducting a control measure should be carried out in such a way that a conflict of interest is not allowed, situations are excluded when the personal interest of the auditor may affect the performance of official duties during the control process.
Employees of the control body who are members of the kinship with the management of the control object. Employees of the control body are obliged to declare in advance the existence of such circumstances. It is prohibited to involve an employee of the control body in the control measure if he was in labor and / or civil law relations (he was an involved expert) with the object of control in the audited period, or is in such a relationship at the time of the control measure.
2.10. The auditor is obliged to maintain confidentiality in relation to the information received from the object of control.
2.11. In the event of conflict situations arising during the control measure, the auditor must, orally or in writing, explain to the head of the audit team the essence of this situation, and in the event of a conflict with the head of the audit team himself, to the immediate supervisor in accordance with operating structure subordination of the control body for decision making.
2.12. External experts may be involved in carrying out a control measure to perform a specific type and a certain amount of work. Attraction can be made on a gratuitous basis or by concluding a state contract or a civil law contract.
If necessary, audit organizations and individual specialists (hereinafter referred to as external experts) may be involved.
The involvement of external experts in the conduct of the control measure is carried out in accordance with the order of the head of the control body by including external experts in the group of auditors to perform certain tasks, prepare analytical notes, expert opinions and assessments.
2.13. In the course of the control activity, working documentation is formed, which includes documents and materials that served as the basis for reflecting the results of each stage of the control activity. The working documentation includes documents (their copies) and other materials received from officials of the control object and third parties, as well as documents (calculations, analytical notes, etc.) prepared by the auditors independently on the basis of the collected actual data and information.
Upon completion of the control procedures, a control event file is formed with a storage period of 5 years, which includes working documentation. In the case, the working documentation should be systematized in a manner that reflects the sequence of stages and individual control procedures of the control event.
3. Carrying out a control event
Carrying out a control measure consists in checking the object of control in accordance with the goals and objectives of the control measure, collecting and analyzing actual data and information to form evidence in accordance with the goals and objectives of the control measure.
3.1. The exit of a group of auditors to the object of control is carried out without prior notification of officials of the object of control.
3.2. The head of the group of auditors shall provide the officials of the control object with a copy of the order of the control body on conducting a control measure at the control object. The order is issued on the letterhead of the control body (not certified with a seal).
3.3. Officials of the object of control are obliged to create conditions for the conduct of control measures, including:
Provide auditors with a room with furnished workplaces according to the number of auditors participating in the control event;
Provide auditors with access to existing copiers;
If possible, provide a group of auditors with computer equipment with Internet access;
provide auditors with access to all software products (in viewing mode with a prohibition of data editing), through which the object of control carries out accounting.
3.4. In the performance of official duties in the performance of control measures, auditors have the right to freely enter the premises of the control object, require, if necessary, sealing the cash desk and cash rooms, warehouses, storerooms, inventory Money, material assets and calculations, to demand and receive the necessary written explanations of officials, materially responsible and other persons, certificates and information on issues arising during the control event.
3.5. When conducting thematic audits, including at the request of citizens (organizations), auditors have the right to request from the object of control information and documents that are not directly related to the topic of the audit. At the same time, the content and volume of the requested information is determined by the head of the audit team.
3.6. Information and documents are requested by the head of the group of auditors from representatives of the control object orally.
If the object of control fails to provide the requested information within the established time frame, the head of the group of auditors shall submit, against signature, to the representative of the object of control, a written request in the form given in Appendix I to the Rules or, in the absence of technical feasibility, in any form. The request must list the documents required for submission, as well as the deadlines for the submission of the requested documents by the object of control.
The deadlines for submission of documents specified in the written request are obligatory for compliance by the object of control.
In the course of the control measure, the auditors can transfer to the representatives of the control object an unlimited number of written requests.
When auditors send requests to centralized accounting departments, as well as to other institutions and organizations that acted as counterparties of the audited object, the request should indicate that the documents and certificates sent in response must be certified by the signatures of responsible officials of these institutions and organizations.
In case of non-submission of the requested documents within the period specified in the written request, the relevant documents are recognized as missing, about which an appropriate entry is made in the audit (verification) report.
3.7. When conducting all types of audits, including audits, the following procedures may be carried out by decision of the head of the audit team:
checking cash balances at the cash desk of the control object;
checking food residues in the catering unit and in pantries;
conducting a selective or continuous (at the discretion of the head of the group of auditors) inventory of inventory items and fixed assets;
inspection (selective or continuous) of the premises of the control object;
verification of the actual presence in the organization (object of control) of students, reconciliation of actual data with accounting data;
checking the compliance of the established load with the work schedules (schedules) and the actual working time of the employees of the control object;
a survey of parents (legal representatives, relatives) of students on the subject of illegal collection of funds by representatives of the object of control, as well as on other issues in accordance with the subject of the control measure, its goals and objectives. If necessary, the auditors receive written confirmation of the results of the surveys.
survey of employees of the control object in accordance with the subject of the control measure, its goals and objectives;
survey of adult students in accordance with the subject of the control event, its goals and objectives.
3.7.1. These procedures, with the exception of the interviews of the persons specified in this paragraph, are carried out on the basis of the order of the object of control to conduct them. Procedures, with the exception of interviews, are carried out by persons authorized by order of the object of control in the presence of auditors.
The results of checking cash balances at the cash desk and food products are documented by intermediate acts, which are signed by representatives of the control object who carried out this check and the auditors who were present at the same time. The results of the inventory of fixed assets and inventory items are drawn up inventory records (collation statements), which are signed by representatives of the object of control and auditors who were present during the inventory.
When conducting a thematic audit of the performance of repair and improvement work, the results of control procedures at the control object are drawn up by intermediate acts, which are signed by the auditors who were present during the control procedure, carried out by representatives of the control object and the contractor.
At the end of the thematic inspection at the control object, in the event that individual control procedures were drawn up by intermediate acts, a final act is drawn up.
3.7.2. Surveys are conducted in accordance with the requirements of the current legislation in terms of compliance with the Federal Law of July 27, 2006 No. 3 52-ФЗ “On Personal Data”.
Surveys of adult students, parents (legal representatives) of students and employees are conducted without issuing an order on the object of control and in the absence of representatives of the object of control.
The results of surveys of adult students, parents (legal representatives, relatives) of students and employees are drawn up in their own written statements and / or explanations and / or questionnaires by the interviewed persons. The results of oral polls, including telephone ones, are recorded by the auditors in a working document (interview sheet), drawn up in any form and containing a list of questions asked by the interviewees, a list of interviewees, short answers to the questions posed and other information included in the sheet by decision of the head of the audit team. The results of the other control procedures specified in this subparagraph are documented by interim acts drawn up in any form, which are signed by the auditors who were present during the control procedure and by the representatives of the object of control who conducted it.
3.8. If, during the control event, facts of violation of the requirements of legislative and other regulatory legal acts are revealed, the head of the group of auditors is obliged:
inform the management of the control object about the identified violations and the need to take measures to eliminate them if the identified violations are not of a continuing nature and can be eliminated during the audit;
reflect in the act based on the results of the control measure the facts of violations detected, the amount of damage caused (if it is possible to determine it at the time of execution of the act), as well as the measures taken by the management of the object of the control measure to eliminate violations during the control measure (if any).
3.9. In the process of control activities, auditors have the right to receive written explanations and explanations from employees of the control object on issues that arise during the audit. The fact that an employee of the object of control refuses to submit written explanations and (or) explanations is reflected in the inspection report.
3.10. When violations and shortcomings are identified, the auditors determine and reflect in the act their causes, responsible officials and executors, the type and amount of damage caused to the object of control or the budget of the city of Moscow.
4. Procedure for suspending and resuming control measures.
4.1. The conduct of a control measure may be suspended by the head of the control body in the following cases:
absence or unsatisfactory state of accounting (budgetary) accounting at the control object. The implementation of the control measure is suspended for the period necessary to restore accounting (budgetary) accounting (the period is determined by the control body and must be reasonable);
sending by the control body a request on topics related to the subject matter of the audit to the competent state authorities and / or law enforcement. The control activity is suspended until a response is received from the relevant competent authorities;
counteraction or creation by officials of the object of control of interference in the conduct of control activities (denial of admission of auditors to the object of control or its individual buildings and premises, failure to provide the required documentation or provision of an incomplete set of documentation, other opposition);
the need to obtain and examine documents that are outside the location of the object of control;
the presence of other circumstances that make it impossible to continue the control measure for reasons beyond the control of the auditors of the control body.
During the suspension of the control measure, the course of its period is interrupted.
4.2. The decision to suspend the control measure is issued by order of the control body on the basis of a memo from the head of the group of auditors, agreed with the head of the department conducting the control measure, the head of the control body's department and the deputy head of the control body in charge of the department's activities.
4.3. After the elimination of the reasons that served as the basis for the suspension of the control measure, the object of control is obliged to notify the control body within 3 (three) working days.
4.4. Within 3 (three) business days from the date of receipt of information on the elimination of the reasons for the suspension of the control measure, the head of the control body shall decide on the resumption of the control measure.
5. Formation of evidence
5.1. Evidence is sufficient factual data and reliable information that confirms the presence of identified violations and shortcomings in the conduct of financial and economic activities by the object of control.
5.2. The process of obtaining evidence includes the following steps:
collection of factual data during the control activity, determination of their completeness, acceptability and reliability;
analysis of the collected factual data for their sufficiency for the formation of evidence in accordance with the objectives of the control activity;
carrying out additional collection of factual data in case of their insufficiency for the formation of evidence.
The collection of factual data is carried out through written requests to officials of the control object and to third parties, as well as written and oral surveys of employees of the control object, parents (legal representatives) and adult students in order to obtain:
documents, including those received from third parties;
statistical data, comparisons, analysis results, calculations, other materials and information in accordance with the purpose and objectives of the control activity.
Evidence comes from:
verification of documents received from the object of control;
analysis and evaluation of the information received, study of the financial and economic indicators of the object of control in order to identify violations and shortcomings in financial and economic activities, as well as the reasons for their occurrence;
reconciliation of data from electronic registers and databases with documents of the institution;
recalculation of arithmetic calculations in primary documents and accounting records, or performing independent calculations;
inspection, inventory, control measurements;
written and oral surveys;
confirmation, representing the procedure for sending a request and receiving from an independent (third) party a written message containing the necessary information.
5.3. In the process of generating evidence, it is necessary to be guided by the fact that it must be relevant, sufficient and reliable.
Evidence used to support conclusions is considered relevant if it has a logical reasonable relationship with such conclusions.
Evidence is sufficient if its scope and content allow reasonable conclusions to be drawn in the report on the results of the control activity carried out.
Evidence is reliable if it accurately and objectively reflects certain circumstances reflected in the act based on the results of the control activity. When evaluating the reliability of evidence, it should be assumed that the most reliable evidence is collected directly by the auditors, obtained from external sources and presented in the form of documents.
Evidence and other information obtained in the course of the control activity are properly recorded in the acts and working documentation, which are the basis for preparing a report on its results.
6. Registration of the results of the control event
6.1. After the completion of control measures at the control object, an act is drawn up in at least two copies, having the following structure:
6.1.1. Introductory part:
grounds for conducting the control measure;
surnames, initials, positions of the head and members of the group of auditors, indicating the period of actual participation (if necessary);
the audited period of activity of the object of control;
the timing of the control event;
information about the object of control:
- legal and actual address;
- full and abbreviated name in accordance with the charter (regulations) of the object of control;
- code of the all-Russian classifier of enterprises and organizations (OKPO), an identification number taxpayer (TIN), registration reason code (KPP); main registration number (OGRN), code according to the Consolidated Register of Chief Managers, Managers and Recipients of Moscow City Budget Funds (if any) (with the exception of acts drawn up based on the results of thematic audits);
- a list and details of all personal accounts opened by financial authorities and accounts with credit institutions (including accounts closed at the time of the audit, but active in the audited period) (with the exception of acts drawn up based on the results of thematic audits),
surnames, first names, patronymics of the head (if in the audited period the heads changed - indicating the period for which each of the heads is responsible) with reference to the order on appointment to the position of the head of the organization;
the date of the previous audit on the subject of this audit by the supervisory authority;
brief description of the object of control - licenses, accreditations, other information (if necessary).
6.1.2. A narrative that includes the results of the control activities for each item tested in the test program.
6.1.3. The final part, which contains information on the amount of budget financing for the period under review, the amount of funds checked, and identified financial violations.
Annexes are an integral part of the act: duly certified copies of documents confirming the authority of the representative of the controlled object who signed the act; photographic materials, documents (copies thereof) and calculations confirming the identified violations (with the exception of statements and / or explanations written by the interviewed persons, questionnaires and summary data on information obtained through oral interviews); a certificate containing information on the identified violations in total terms.
6.2. When drawing up the act, the following requirements must be observed:
objectivity, brevity and clarity in the presentation of the results of the control activity;
the clarity of the wording of the content of the identified violations and shortcomings;
logical and chronological sequence of the presented material;
presentation of factual data only on the basis of the data of the relevant documents, checked by the auditors, in the presence of exhaustive references to them;
the structure, including the descriptive part, must strictly comply with the program of the control event or the list of issues set out in the instruction, request, appeal.
The act consistently sets out the results of the control activity at the control object on all issues considered by the group of auditors.
If during the audit (audit) on any issues of violations and deficiencies, no violations and shortcomings are established in the act, an entry is made “Inspection (selective audit) (indicate the name of the audited issues, the audit period, the names of the audited primary documents and the volume of their sample, the verified amount of expenses (income) of violations and shortcomings has not been established.
If at the object of control earlier the control bodies carried out control measures, the results of which revealed violations and
shortcomings, the act, by decision of the head of the audit team, reflects short information about the previously established violations, the measures taken to eliminate them, as well as the violations and shortcomings that have not been eliminated.
It is not allowed to include in the act various kinds of assumptions and information that is not documented.
The act should not give a moral and ethical assessment of the actions of officials and financially responsible persons of the object of control, as well as their characterization using such legal terms as "negligence", "theft", "embezzlement", "appropriation".
Minor violations established during the audit are not included in the audit report and are not included in the total amount of violations, but are reflected in a certificate of arbitrary form, signed by the head of the group of auditors and handed over to the representative of the object of control.
At the same time, in cases where, during the verification of facts, illegal acts are established (the presence in the staff of the object of control of persons who do not actually carry out labor activity, illegal collection of funds from employees of the object of control and (or) parents (legal representatives) of students, etc.), these violations are included in the inspection report, regardless of the amount of the violation.
6.3. The act is drawn up and signed by the auditors who carried out the control event at the control object.
6.4. The act based on the results of the control measure at the control object is submitted for familiarization to the representative of the control object, for a period not exceeding 5 (five) working days, starting from the day following the day of delivery of the act. In this case, the official of the object of control makes a note in the act on receipt of the act for familiarization with an indication of the date of receipt.
If the officials of the controlled object refuse to accept the act for familiarization, the act drawn up on the basis of the results of the control event is sent to the controlled object by registered mail with a notification of receipt within a period of no more than 3 (three) business days from the date of completion of the execution of the act. In this case, the date of delivery of the act to the object of control is the date of delivery of the act to the post office, determined by the postal stamp.
After the expiration of the period established for familiarization with the act, the official of the object of control (his representative) is obliged to sign the act and send it to the control body within the time period established for familiarization with the act, with an order on measures to eliminate violations (if any) and an explanatory note notes.
In the event that the officials of the object of control did not send the signed act to the control body within the prescribed period, the act is considered signed.
If the object of control disagrees with the facts set forth in the act, he has the right to submit disagreements to the act and sign the act indicating the presence of disagreements. Disagreements are stated by the object of control in writing, signed by an authorized official of the object of control and sent to the office of the control body within exceeding the time period established for familiarization with the act.
Disagreements to the act submitted by the object of control are registered by the control body and accepted for consideration and preparation of the Conclusion in the form established by these Rules, given in Appendix 3 to the Rules.
Disagreements to the act of the control measure are presented as the object of control once. Disagreements must be accompanied by documents (their copies) to which there is a link in the disagreement or on which the object of control bases its conclusions or comments on the inspection report.
After signing the act without indicating the existence of disagreements, disagreements are not accepted for consideration by the control body.
Disagreements submitted to the control body in violation of the established deadline shall not be accepted for consideration. In this case, the act is considered signed without
disagreements.
If the officials of the control object refuse to sign an act indicating the existence of disagreements, the control body draws up an act on the refusal to sign the results of the control measure in the form given in Appendix 2 to the Rules, and the act drawn up on the basis of the results of the control measure is considered signed.
In case of receipt of written disagreements, the control body, within twenty working days from the date of receipt of disagreements, prepares an opinion on the disagreements submitted by the object of control. The conclusion is approved by the head of the control body or his deputies.
6.5. The control event ends with the signing of the act by the representatives of the control object, consideration of disagreements if any, preparation of a short letter to the initiator of the control event containing the main conclusions on the results of the audit (inspection), as well as proposals for eliminating the identified violations and taking measures against the guilty persons.
Written disagreements submitted by the object of control, and the opinion on the disagreements of the control body are included in the materials of the control event.
The official of the object of control (his representative) is given one copy of the act and the conclusion (if there are disagreements).
It is not allowed to present for familiarization to the officials of the object of control (their representatives) a draft act that has not been signed by the auditors.
It is not allowed to make any changes to the act signed by the auditors on the basis of disagreements submitted by the control object and additionally submitted materials.
In cases requiring amendments or clarifications to the act signed by the representative of the object of control, the control body draws up an addition to the act of the control measure in any form. The addendum is drawn up in two copies, one copy is attached to the verification materials, the other is transferred to the control object against signature.
6.6. During the control event, the following types of acts can also be drawn up:
an act on the facts of creating obstacles to auditors in carrying out a control measure;
an act on the facts of violations detected at the control object requiring immediate measures to eliminate them;
an act on the fact of sealing by auditors of cash desks, cash and office premises, warehouses at the object of the control measure;
act of seizure of documents;
the act of opening the cash registers sealed by the auditors, cash and office premises, warehouses at the control object;
other acts and documents.
6.7. An act on the facts of creating obstacles for the auditors of the control body in carrying out a control measure is drawn up in the event that the officials of the control object (their representatives) refuse to:
admission of a group of auditors to the object of control (a separate room of the object of control);
creating normal conditions for the work of auditors;
provision of information at the request of the supervisory authority, as well as in case of delay in the provision of this information;
in other cases.
In the event of these cases, the head of the audit team:
verbally notifies the officials of the object of control about the creation of obstacles by them for the conduct of the control measure;
immediately draws up the relevant act in 2 (two) copies indicating the date, time, place, data of the employee who committed the specified actions, and other necessary information, one of which is transferred to the representative of the control object.
The act must be sent to the supervisory authority in the name of the head within 24 hours from the date of its preparation.
A sample of the execution of an act on the facts of creating obstacles for the auditors of the control body in carrying out a control measure is given in Appendix 4 to the Rules.
6.8. An act on the facts of detected violations that require immediate measures to eliminate them is drawn up immediately if violations that cause direct direct damage are detected during the control measure.
A sample of the execution of an act on the facts of violations identified at the control object, requiring immediate action to eliminate them, is given in Appendix 5 to the Rules.
The specified act is drawn up in two copies, one of which is handed over against signature to the representative of the control object with the requirement to provide written explanations for the identified violations and take the necessary measures to eliminate them.
If the representative of the controlled object refuses to provide a written explanation of the violations found or to receive a copy of the said act, appropriate entries are made in it.
If the official of the object of control refuses to take measures to eliminate the identified violations, the head of the group of auditors is obliged to immediately report on the incident, and also send this act to the head of the control body.
6.9. An act on the fact of sealing cash desks, cash and office premises, warehouses is drawn up if signs of forgery, forgery and other abuses are found in the documents of the control object when using funds that are the subject of a control measure.
The act on the fact of sealing cash desks, cash and office premises, warehouses at the control object is drawn up in two copies, one of which is submitted against signature to the representative of the control object.
A sample of the execution of an act on the fact of sealing cash desks, cash registers and office premises, warehouses is given in Appendix 6 to the Rules.
If signs of forgery, forgery and other abuses are found in the documents of the control object when using the means that are the subject of the control measure, as well as there is a threat of destruction and / or loss of these documents, the head of the group of auditors draws up an Act of withdrawal of documents.
The decision on the withdrawal is made by the head of the Department at the suggestion of the head of the control body. The seizure is carried out in the presence of representatives of the object of control, while the object of control retains copies of the seized documents, as well as a copy of the act of seizure and an inventory of the seized documents. Documents that are not related to the subject of the control measure shall not be subject to seizure.
The act of seizure of documents is drawn up in two copies and submitted for review against signature to the representative of the object of control.
A sample of the execution of an act of seizure of documents at the object of control is given in Appendix 7 to the Rules.
6.10. An act on the fact of opening sealed cash desks, cash registers and office premises, warehouses is drawn up immediately upon detection of this fact. A sample of the execution of an act on the fact of opening sealed cash desks, cash desks and office premises, warehouses is given in Appendix 8 to the Rules.
The specified act is drawn up in two copies, one of which is handed over against signature to the representative of the object of control with the requirement to provide written explanations on the established fact of opening sealed cash desks, cash and office premises, warehouses.
In the event that the officials of the object of control refuse to give a written explanation on the established fact of opening sealed cash desks, cash and office premises, warehouses or to receive a copy of the specified act, appropriate entries are made in it. As a conclusion, the head of the group of auditors draws up and signs a certificate containing information on the identified violations in monetary terms. The reference form is given in Appendix 9 to the Rules.
7. Implementation of the materials of the control event
7.1. Upon completion of the control activity, the head of the group of auditors draws up a letter to the initiator of the audit containing summary results and conclusions based on the results of the control activity.
If the control measure was carried out on the facts stated in the appeal of a citizen (organization), two documents are drawn up and sent to the Department of Education:
a short letter to the head of the Department on the results of the audit;
a draft letter from the responsible official of the Department to the applicant with information on the results of the verification of the facts of the application. If the facts stated in the appeal are confirmed, the letter indicates the measures taken to eliminate the violations and to the responsible officials.
7.2. Based on the results of the control measure, conclusions and proposals are formed to eliminate the identified violations and shortcomings.
8. Implementation of measures to eliminate the identified violations and compensate for the damage caused
8.1. If violations of the conduct of financial and economic activities committed by the object of control are detected, provided that the amount accrued for reimbursement to the budget of the city of Moscow (recovery on a personal account) according to the results of the control measure exceeds 1 million rubles, as well as in cases of establishing the facts of illegal acts (the presence of in the state of the object of control of persons who are not actually engaged in labor activity, illegal collection of funds from employees of the object of control and (or) parents (legal representatives) of students), to the information letter to the head of the Department, sent in accordance with the requirements of clause 7.1 of these Rules, by the control body attached is a draft order of the Department on measures to eliminate violations identified during the control event.
8.2. The draft order contains a stating (motivation) and administrative part:
the stating (reasoning) part must be concise (without prejudice to the content) and contain information about the identified financial and other violations in the financial and economic activities of the audited object of control, indicating the total amount of financial violations identified and the amount accrued for reimbursement to the budget of the city of Moscow and (or ) subject to recovery on the personal account of the object of control. If, by the time the draft order is drawn up, a part of the funds accrued for reimbursement (recovery) has been reimbursed (recovered), then the draft order contains the relevant information;
the administrative part of the draft order prescribes to whom and what actions must be performed, indicating reasonable deadlines for the execution of such actions.
8.3. The draft order is coordinated by the Deputy Head of the Department in charge of economic issues, and an employee of the department's department responsible for legal support.
8.4. If the violations identified during the planned control measure, including the amounts accrued for reimbursement to the budget of the city of Moscow (recovery on a personal account), do not meet the conditions specified in clause 8.1 of the Rules, the control body sends a letter to the district administration formation of the Department or to the profile department of the Department with information about violations identified in the object of control under its jurisdiction, with proposals for taking the necessary measures to eliminate violations and bring the guilty officials to justice.
The district department of education or the profile department of the Department is obliged, within a period not exceeding 10 working days from the date of receipt of the said letter, to inform the control body about the measures taken, attaching a copy of the order of the district department of education on the procedure for eliminating the identified violations and other administrative and payment documents confirming the transfer to the budget of the city of Moscow (recovery on the personal account) of the amounts subject to reimbursement and (or) recovery based on the results of the control measure.
8.5. If the person guilty of causing damage to the budget of the city of Moscow and (or) an educational or other organization, at the time of the control measure or receipt by the district education department of the letter of the control body on the results of the control measure, is not with the object of control in labor or any other contractual relationship and / or refuses to compensate for damage, the district department of education (educational or other organization), in order to compensate (recover) the amounts indicated in the act, within a month from the date of receipt of the letter from the control authority, applies to the judicial authorities with claims for the recovery of the damage caused.
8.6. The heads of the district departments of education of the Department, educational and other organizations are personally responsible if measures to eliminate the violations identified during the control measure and to bring the perpetrators to justice are not taken or not taken in full.
When an application is submitted by the applicant's representative in the form of an electronic document, such application shall be accompanied by a duly executed power of attorney in the form of an electronic document signed by the person who issued (signed) the power of attorney using an enhanced qualified electronic signature (if the applicant's representative acts on the basis of the power of attorney).
36. If the application and documents referred to in paragraph 34 of these Rules are submitted by the applicant (representative of the applicant) to the authorized body in person, such body shall issue to the applicant or his representative a receipt of receipt of documents indicating their list and date of receipt. The receipt is issued to the applicant (representative of the applicant) on the day the authorized body receives such documents.
If the application and documents specified in paragraph 34 of these Rules are submitted to the authorized body by mail or submitted by the applicant (applicant's representative) personally through the multifunctional center, a receipt for receipt of such application and documents is sent by the authorized body to the postal address indicated in the application within the working day following the day of receipt of the documents by the authorized body.
Receipt of the application and documents specified in paragraph 34 of these Rules, submitted in the form of electronic documents, is confirmed by the authorized body by sending a message to the applicant (representative of the applicant) about the receipt of the application and documents indicating the incoming registration number of the application, the date of receipt by the authorized body of the application and documents, and also a list of file names submitted in the form of electronic documents, indicating their volume.
paragraph 34 of these Rules, is sent to the e-mail address indicated in the application or to the personal account of the applicant (applicant's representative) in a single portal or in the federal information address system in case of submission of the application and documents, respectively, through a single portal, regional portal or address system portal.
A notice of receipt of the application and documents specified in paragraph 34 of these Rules shall be sent to the applicant (representative of the applicant) no later than the business day following the day the application was received by the authorized body.
37. The decision to assign an address to the object of addressing or cancel its address, as well as the decision to refuse such assignment or cancellation are made by the authorized body within a period of not more than 18 working days from the date of receipt of the application.
38. If an application is submitted through a multifunctional center, the period specified in paragraph 37 of these Rules is calculated from the day the multifunctional center transfers the application and documents specified in paragraph 34 of these Rules (if any) to the authorized body.
39. The decision of the authorized body to assign an address to the object of addressing or cancel its address, as well as the decision to refuse such assignment or cancellation of the address, shall be sent by the authorized body to the applicant (representative of the applicant) in one of the ways specified in the application:
in the form of an electronic document using public information and telecommunication networks, including a single portal, regional portals or an address system portal, no later than one business day from the date of expiration of the period specified in paragraphs 37 and these Rules;
in the form of a document on paper by issuing it to the applicant (representative of the applicant) personally against signature or sending the document no later than the business day following the 10th business day from the date of expiration of the period established by paragraphs 37 and these Rules by mail to the postal address specified in the application .
If the application contains an indication to issue a decision to assign an address to an object or cancel its address, a decision to refuse such assignment or cancellation through the multifunctional center at the place of submission of the application, the authorized body ensures that the document is transferred to the multifunctional center for issuance to the applicant no later than the business day following after the day of expiration of the period established by paragraphs 37 and these Rules.
40. Assigning an address to an object of addressing or canceling its address may be refused in cases where:
b) the response to an interdepartmental request indicates the absence of a document and (or) information necessary to assign an address to an object or cancel its address, and the corresponding document was not submitted by the applicant (representative of the applicant) on his own initiative;
c) documents, the obligation to provide which, in order to assign an address to an object or cancel its address, is assigned to the applicant (representative of the applicant), were issued in violation of the procedure established by the legislation of the Russian Federation;
41. The decision to refuse to assign an address to an addressing object or to cancel its address must contain the reason for the refusal with a mandatory reference to the provisions of paragraph 40 of these Rules, which are the basis for making such a decision.
42. The form of the decision to refuse to assign an address to an object or to cancel its address is established by the Ministry of Finance of the Russian Federation.
43. The decision to refuse to assign an address to an object or to cancel its address may be appealed in court.
III. Address structure
44. The address structure includes the following sequence of address-forming elements described by the details identifying them (hereinafter referred to as the address attribute):
a) name of the country (Russian Federation); b) name of the element of the road network (if any); of these Rules, includes the following address-forming elements, described by the details identifying them:
IV. Rules for writing names and numbering of addressing objects
53. In the structure of the address, the names of the country, the subject of the Russian Federation, the municipal district, the urban district, the intracity territory as part of the subject of the Russian Federation, the urban or rural settlement, the settlement, the elements of the planning structure and the elements of the road network are indicated using the letters of the Russian alphabet. Additional names of elements of the planning structure and elements of the road network may be indicated using the letters of the Latin alphabet, as well as at the discretion of the authorized body in the state languages of the constituent entities of the Russian Federation or the native languages of the peoples of the Russian Federation.
The name of the municipal district, urban district, intracity territory as part of the constituent entity of the Russian Federation, urban or rural settlement must correspond to the corresponding names of the state register municipalities Russian Federation.
Names settlements must correspond to the corresponding names included in the State Catalog of Geographical Names.
The names of the country and subjects of the Russian Federation must correspond to the corresponding names in the Constitution of the Russian Federation.
List of items municipal districts, urban districts, intracity territories within the constituent entities of the Russian Federation, urban and rural settlements in accordance with the state register of municipalities of the Russian Federation, a list of names of settlements in accordance with the State catalog of geographical names are placed in the federal address information system based on the information, respectively, of the state register of municipal entities of the Russian Federation and the State Catalog of Geographical Names received by the operator of the federal information address system in the manner of interdepartmental information interaction between the operator of the federal information address system and state authorities and local governments when maintaining the state address register.
57. The numbers in the proper names of the elements of the road network, assigned in honor of significant dates, as well as the numbers denoting ordinal numbers in the genitive case, are not accompanied by the addition of a grammatical ending to the number.
58. Own names of the elements of the planning structure and the street and road network, assigned in honor of prominent figures, are drawn up in the genitive case.
59. The proper name of an element of a planning structure and an element of a street and road network, consisting of a given name and a surname, shall not be replaced by the initial letters of the given name and surname. Names in honor of minor heroes are issued with an abbreviated version of the name.
60. The constituent parts of the names of the elements of the planning structure and the elements of the road network, representing the name and surname or rank and surname, are used with the full spelling of the name and surname or rank and surname.
61. In the addressing structure, for the numbering of addressing objects, an integer and (or) fractional number is used with the addition of a letter index (if necessary).
When forming the number part of the address, Arabic numerals and, if necessary, letters of the Russian alphabet are used, with the exception of the letters "ё", "з", "й", "ъ", "ы" and "ь", as well as the symbol "/" - oblique trait.
62. Addressing objects located at the intersection of elements of the street and road network are assigned an address according to the element of the street and road network, to which the facade of the addressing object goes.
63. The numbering of addressing objects located between two addressing objects, which are assigned an address with consecutive numbers, is performed using the lower number of the corresponding addressing object by adding a letter index to it.
Judicial practice and legislation - Decree of the Government of the Russian Federation of November 19, 2014 N 1221 (as amended on December 21, 2018) "On approval of the Rules for the assignment, change and cancellation of addresses"
I) information about the objects of administrative-territorial division, on the territory of which the address-forming element is located (for the country (Russian Federation), subject of the Russian Federation, municipality, settlement, element of the planning structure, element of the road network) in terms of addresses of addressing objects, assigned (cancelled) before the entry into force of the Rules for the assignment, change and cancellation of addresses approved by Decree of the Government of the Russian Federation of November 19, 2014 N 1221 (Collected Legislation of the Russian Federation, 2014, N 48, art. 2707; N 33, art. 4853) (hereinafter referred to as the Rules for the assignment, change and cancellation of addresses), and in the address structure of which information about objects of administrative-territorial division is indicated;
MOSCOW CITIES
On personal property tax
Document as amended by:
(Official website of the Moscow City Duma www.duma.mos.ru, 06.10.2016) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, November 30, 2017);
(Official website of the Moscow City Duma www.duma.mos.ru, November 29, 2018) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, November 25, 2019).
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This Law, in accordance with Chapter 32 of the Tax Code of the Russian Federation in the city of Moscow, establishes tax rates on the property of individuals in relation to the tax base determined on the basis of the cadastral value of the object of taxation, and tax benefits.
(Preamble as amended, entered into force on October 6, 2016 by the Law of the City of Moscow dated September 28, 2016 N 30
Article 1. Tax rates
The rates of tax on the property of individuals (hereinafter referred to as the tax) are established in relation to:
(The paragraph as amended, entered into force on October 6, 2016 by the Law of the City of Moscow dated September 28, 2016 N 30, applies to legal relations that arose from January 1, 2015.
1) residential buildings, parts of residential buildings, apartments, parts of apartments, rooms, unified immovable complexes, which include at least one residential building, as well as in relation to utility buildings or structures, the area of each of which does not exceed 50 square meters and which are located on land plots for personal subsidiary farming, gardening, gardening or individual housing construction, in the following sizes:
(Paragraph as amended by the Law of the City of Moscow of November 29, 2017 N 45; as amended by the Law of the City of Moscow of November 21, 2018 N 26; as amended by effective from November 25, 2019 by the Law of the City of Moscow dated November 20, 2019 N 29.
Cadastral value of the object of taxation | tax rate | |
Up to 10 million rubles (inclusive) | 0.1 percent | |
Over 10 million rubles up to 20 million rubles (inclusive) | 0.15 percent | |
Over 20 million rubles up to 50 million rubles (inclusive) | 0.2 percent | |
Over 50 million rubles up to 300 million rubles (inclusive) | 0.3 percent |
2) garages and parking spaces, including those located in buildings included in the list determined in accordance with, objects provided for in paragraph two, as well as objects of taxation, the cadastral value of each of which exceeds 300 million rubles - in the amount of 0 .1 percent of the cadastral value of the object of taxation;
(The paragraph as amended, entered into force on November 29, 2018 by the Law of the City of Moscow dated November 21, 2018 N 26, applies to legal relations that arose from January 1, 2017.
3) objects of construction in progress, if the intended purpose of such objects is a residential building - in the amount of 0.3 percent of the cadastral value of the object of taxation;
4) objects of taxation included in the list determined in accordance with paragraph 7 of Article 378_2 of the Tax Code of the Russian Federation, as well as objects of taxation provided for in paragraph two of paragraph 10 of Article 378_2 of the Tax Code of the Russian Federation, in the following amounts:
a) 1.2 percent of the cadastral value of the object of taxation - in 2015;
b) 1.3 percent of the cadastral value of the object of taxation - in 2016;
c) 1.4 percent of the cadastral value of the object of taxation - in 2017;
d) 1.5 percent of the cadastral value of the object of taxation - in 2018 and subsequent tax periods;
(Clause 4, as amended, entered into force on October 6, 2016 by the Law of the City of Moscow dated September 28, 2016 N 30, applies to legal relations that arose from January 1, 2015.
4.1) objects of taxation, the cadastral value of each of which exceeds 300 million rubles - in the amount of 2.0 percent of the cadastral value of the object of taxation;
(Clause 4.1 is additionally included from October 6, 2016 by the Law of the City of Moscow dated September 28, 2016 N 30
5) other objects of taxation - in the amount of 0.5 percent of the cadastral value of the object of taxation.
Article 1.1. tax incentives
1. Part expired from January 1, 2019 - ..
2. The part became invalid from January 1, 2019 - the Law of the city of Moscow of November 21, 2018 N 26 ..
3. The part became invalid from January 1, 2019 - the Law of the city of Moscow of November 21, 2018 N 26 ..
4. Taxpayers in respect of one non-residential premises located in a building included in the list determined in accordance with paragraph 7 of Article 378_2 of the Tax Code of the Russian Federation, taking into account the specifics provided for in paragraph two of paragraph 10 of Article 378_2 of the Tax Code of the Russian Federation, pay tax in the amount determined in accordance with the procedure established by part 7 of this article, provided that the specified non-residential premises simultaneously satisfies the following conditions:
1) the non-residential premises are included in the register of apartments or located in a building included in the said register. The register of apartments and the procedure for its formation are approved by the Moscow Government;
2) the area of non-residential premises does not exceed 300 square meters;
3) the cadastral value of one square meter of non-residential premises as of January 1 of the year that is the tax period is at least 100,000 rubles;
4) non-residential premises are not the location of the organization;
5) non-residential premises are not used by the taxpayer in entrepreneurial activities.
5. The building is subject to inclusion in the register of apartments on the basis of information about the presence of apartments in the building in accordance with the documents drawn up in connection with the construction or commissioning of the building. The list of such documents is established by the Moscow Government.
6. Non-residential premises located in buildings not included in the register of apartments are subject to inclusion in the specified register if they are recognized as actually being used exclusively for the residence of individuals. The procedure for recognizing non-residential premises as actually used exclusively for the residence of individuals is established by the Moscow Government.
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Part 6 of this Article comes into force from the date of entry into force of the procedure for recognizing non-residential premises as actually used exclusively for the residence of individuals, approved by the Government of Moscow, but not earlier than January 1, 2017 and applies to legal relations that arose from January 1, 2016.
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7. The amount of tax calculated to the taxpayer in accordance with the non-residential premises specified in paragraph 4 of this article shall be reduced by the amount determined by the formula:
L \u003d H * K1 * K2,
where L is the amount of the benefit by which the amount of tax calculated for the taxpayer is reduced;
N - the amount of tax calculated to the taxpayer in accordance with Article 408 of the Tax Code of the Russian Federation in respect of non-residential premises specified in part 4 of this article;
K1 - coefficient equal to the ratio of 150 to the area of non-residential premises specified in part 4 of this article. If the area of the non-residential premises specified in paragraph 4 of this article is less than 150 square meters, the K1 coefficient is assumed to be 1;
K2 - coefficient equal to:
0.58 in relation to the calculation of tax for 2015;
0.62 in relation to the calculation of tax for 2016;
0.64 in relation to the calculation of tax for 2017;
0.67 in relation to the calculation of tax for 2018 and subsequent tax periods.
8. The tax relief provided for by part 4 of this article is granted in respect of one non-residential premises with the maximum calculated amount of tax.
9. For granting the tax benefit provided for by part 4 of this article, no application of the taxpayer is required.
(Part as amended, entered into force on January 1, 2019 by the Law of the City of Moscow dated November 21, 2018 N 26.
(The article was additionally included on October 6, 2016 by the Law of the City of Moscow dated September 28, 2016 N 30, applies to legal relations that arose from January 1, 2015)
Article 2. Entry into force of this Law
1. This Law shall enter into force on January 1, 2015, but not earlier than one month after its official publication.
2. Recognize as invalid from the date of entry into force of this Law:
1) Law of the city of Moscow of October 23, 2002 N 47 "On the rates of tax on property of individuals";
2) Law of the city of Moscow dated April 28, 2010 N 15 "On Amendments to the Law of the City of Moscow dated October 23, 2002 N 47 "On the rates of tax on property of individuals";
Mayor of Moscow
S.S. Sobyanin
Revision of the document, taking into account
changes and additions prepared
JSC "Kodeks"
On Approval of the Rules for Assignment, Change and Cancellation of Addresses
GOVERNMENT OF THE RUSSIAN FEDERATION DECISION No. 1221 of November 19, 2014 MOSCOW On Approval of the Rules for the Assignment, Change and Cancellation of Addresses (as amended by Decrees of the Government of the Russian Federation of April 24, 2015 N 387; of August 12, 2015 N 832) In accordance with Clause 4 of Part 1 of Article 5 of the Federal Law "On the Federal Information Address System and on Amendments to the Federal Law "On the General Principles of Organization of Local Self-Government in the Russian Federation" The Government of the Russian Federation decides: 1. Approve the attached Rules for assigning, changing and canceling addresses 2. The Ministry of Finance of the Russian Federation, with the participation of the Federal Tax Service, to provide clarifications on the application of the Rules approved by this resolution 3. Federal executive authorities, within 3 months, bring their regulatory legal acts in line 4. Recommend to local authorities on self-government, state authorities of the constituent entities of the Russian Federation - cities of federal significance within 3 months bring the rules for assigning, changing and canceling addresses approved by municipal legal acts and regulatory legal acts of the constituent entities of the Russian Federation - cities of federal significance until the day the Federal Law enters into force " On the Federal Information Address System and on Amendments to the Federal Law "On the General Principles of Organization of Local Self-Government in the Russian Federation", in accordance with the Rules approved by this Resolution. 5. The Ministry of Finance of the Russian Federation within 3 months to approve: a list of elements of the planning structure, elements of the road network, elements of addressing objects, types of buildings (structures), premises used as address details, as well as the rules for the abbreviated name of address-forming elements; an application form for assigning an address to an object or canceling its address; the form of a decision to refuse to assign an address to an object or to cancel its address. Chairman of the Government of the Russian Federation D. Medvedev __________________________ APPROVED by Decree of the Government of the Russian Federation of November 19, 2014 N 1221 N 832) I. General Provisions 1. These Rules establish the procedure for assigning, changing and canceling addresses, including requirements for the address structure. 2. The concepts used in these Rules mean the following: "address-forming elements" - a country, a constituent entity of the Russian Federation, a municipality, a settlement, an element of a road network, an element of a planning structure and an identification element (elements) of an addressing object; "identification elements of the object of addressing" - the number of the land plot, types and numbers of buildings (structures), premises and objects of construction in progress; "unique address number of the addressing object in the state address register" - the number of the entry that is assigned to the address of the addressing object in the state address register; "element of the planning structure" - a zone (array), a district (including a residential area, a microdistrict, a quarter, an industrial area), territories where horticultural, horticultural and dacha non-profit associations are located; "element of the road network" - a street, avenue, lane, passage, embankment, square, boulevard, dead end, congress, highway, alley and other. 3. The address assigned to the addressing object must meet the following requirements: a) uniqueness. The same address cannot be assigned to more than one addressing object, except for cases of re-assigning the same address to a new addressing object instead of the canceled address of the addressing object, as well as assigning the same address to a land plot and a building located on it ( construction) or an object of construction in progress; b) obligation. Each addressing object must be assigned an address in accordance with these Rules; c) legitimacy. legal basis addresses ensures compliance with the procedure for assigning an address to an addressing object, changing and canceling such an address, as well as entering the address in the state address register. 4. Assignment, change and cancellation of addresses is free of charge. 5. Addressing objects are one or more real estate objects, including land plots, buildings, structures, premises and construction in progress. II. The procedure for assigning an address to an addressing object, changing and canceling such an address the laws of the said constituent entities of the Russian Federation to assign addresses to objects of addressing (hereinafter referred to as authorized bodies), using the federal information address system. 7. The assignment of addresses to objects of addressing and the cancellation of such addresses is carried out by authorized bodies on their own initiative or on the basis of applications from individuals or legal entities specified in paragraphs 27 and 29 of these Rules. Cancellation of the addresses of the objects of addressing is carried out by the authorized bodies on the basis of information from the body that carries out cadastral registration and maintenance of the state real estate cadastre, on the removal from the cadastral registration of the real estate object, as well as on the refusal to carry out the cadastral registration of the real estate object on the grounds specified in paragraphs 1 and 3 of part 2 Article 27 of the Federal Law "On the State Cadastre of Real Estate", provided in accordance with the procedure established by the Government of the Russian Federation for interdepartmental information interaction when maintaining the state address register. Changing the addresses of addressing objects is carried out by authorized bodies on the basis of decisions made on assigning names to address-forming elements, on changing and canceling their names. 8. Assigning an address to an object of addressing is carried out: a) in relation to land plots in the following cases: preparation of documentation for the planning of the territory in relation to the built-up and subject to development territory in accordance with the Town Planning Code of the Russian Federation; performance in relation to a land plot in accordance with the requirements established by the Federal Law "On the State Cadastre of Real Estate", work, as a result of which the preparation of documents containing the information about such a land plot necessary for the implementation of state cadastral registration is ensured, when the land plot is put on state cadastral registration ; b) in relation to buildings, structures and objects of construction in progress in the following cases: issuance (receipt) of a permit for the construction of a building or structure; performance of works in relation to a building, structure and object of construction in progress in accordance with the requirements established by the Federal Law "On the State Cadastre of Real Estate", as a result of which the preparation of documents containing the information necessary for the implementation of state cadastral registration of information about such a building, structure and object of unfinished construction, when putting a building, structure and construction in progress on state cadastral registration (if, in accordance with the Town Planning Code of the Russian Federation, obtaining a construction permit is not required for the construction or reconstruction of a building, structure and construction in progress); c) in relation to premises in the following cases: preparation and execution, in accordance with the procedure established by the Housing Code of the Russian Federation, of a project for the reconstruction and (or) redevelopment of premises in order to transfer residential premises to non-residential premises or non-residential premises to residential premises; preparation and execution in relation to the premises, including those formed as a result of the transformation of another premises (premises) in accordance with the provisions provided for by the Federal Law "On the State Real Estate Cadastre", documents containing the information necessary for the state cadastral registration of such premises. 9. When assigning addresses to buildings, structures and objects of construction in progress, such addresses must correspond to the addresses of land plots within the boundaries of which the corresponding buildings, structures and objects of construction in progress are located. 10. If a building or structure has not been assigned an address, the assignment of an address to a room located in such a building or structure shall be subject to the simultaneous assignment of an address to such a building or structure. 11. In the case of assigning an address to an apartment building, simultaneous assignment of addresses to all premises located in it is carried out. 12. In the case of assigning names to the elements of the planning structure and elements of the road network, changing or canceling their names, changing the addresses of addressing objects, decisions on which are made by authorized bodies, is carried out simultaneously with the placement by the authorized body in the state address register of information on naming the elements of the planning structure and elements of the road network, on changing or canceling their names in accordance with the procedure for maintaining the state address register. 13. Changing the address of the addressing object in the event of a change in the names and boundaries of the constituent entities of the Russian Federation, municipalities and settlements is carried out on the basis of information from the State Catalog of Geographical Names and the State Register of Municipalities of the Russian Federation, provided to the operator of the federal information address system in the manner established by the Government of the Russian Federation interdepartmental information interaction in maintaining the state address register. 14. Cancellation of the address of the addressing object is carried out in the following cases: a) termination of the existence of the addressing object; b) refusal to carry out cadastral registration of the addressing object on the grounds specified in paragraphs 1 and 3 of part 2 of Article 27 of the Federal Law "On the State Real Estate Cadastre"; c) assigning a new address to the addressing object. 15. Cancellation of the address of the addressing object in the event of the termination of the existence of the addressing object is carried out after the removal of this addressing object from the cadastral register, with the exception of cases of cancellation and exclusion of information about the addressing object specified in parts 4 and 5 of Article 24 of the Federal Law "On the State Cadastre of Real Estate", from the state real estate cadastre. 16. Cancellation of the address of an existing addressing object without simultaneously assigning a new address to this addressing object is not allowed. 17. Cancellation of addresses of addressing objects that are convertible real estate objects (with the exception of addressing objects that remain within the changed boundaries) is carried out after deregistration of such convertible real estate objects. Cancellation and re-assignment of addresses to addressing objects that are converted real estate objects that, after conversion, remain within the changed boundaries, are not performed. 18. In case of cancellation of the address of a building or structure due to the termination of its existence as a real estate object, the addresses of all premises in such a building or structure are simultaneously canceled. 19. When assigning an address to an addressing object or canceling its address, the authorized body is obliged to: a) determine the possibility of assigning an address to an addressing object or canceling its address; b) inspect the location of the addressing object (if necessary); c) make a decision to assign an address to an addressing object or cancel it in accordance with the requirements for the address structure and the procedure established by these Rules, or to refuse to assign an address to an addressing object or cancel its address. 20. Assigning an address to an addressing object or canceling its address is confirmed by the decision of the authorized body to assign an address to an addressing object or cancel its address. 21. The decision of the authorized body to assign an address to the addressing object is taken simultaneously: a) with the approval by the authorized body of the layout of the land plot that is the object of addressing on the cadastral plan or cadastral map of the relevant territory; b) with the conclusion by the authorized body of an agreement on the redistribution of land plots that are the objects of addressing, in accordance with the Land Code of the Russian Federation; c) with the conclusion by the authorized body of an agreement on the development of a built-up area in accordance with the Town Planning Code of the Russian Federation; d) with the approval of the territory planning project; e) with the adoption of a decision on the construction of the addressing object. 22. The decision of the authorized body on assigning an address to an addressing object contains: the address assigned to the addressing object; details and names of documents on the basis of which the decision was made to assign the address; description of the location of the addressing object; cadastral numbers, addresses and information about real estate objects from which the object of addressing is formed; the canceled address of the addressing object and the unique number of the canceled address of the addressing object in the state address register (if a new address is assigned to the addressing object); other necessary information determined by the authorized body. In the case of assigning an address to a real estate object put on state cadastral registration, the decision of the authorized body on assigning an address to the addressing object also indicates the cadastral number of the real estate object that is the addressing object. 23. The decision of the authorized body to cancel the address of the addressing object contains: the address of the addressing object to be canceled; unique number of the canceled address of the addressing object in the state address register; the reason for the cancellation of the address of the addressing object; cadastral number of the addressing object and the date of its removal from the cadastral register in case of cancellation of the address of the addressing object due to the termination of the existence of the addressing object; details of the decision to assign an address to the addressing object and the cadastral number of the addressing object in case of cancellation of the address of the addressing object on the basis of assigning a new address to this addressing object; other necessary information determined by the authorized body. The decision to cancel the address of the addressing object in the event that a new address is assigned to the addressing object may, by decision of the authorized body, be combined with the decision to assign a new address to this addressing object. 24. Decisions of the authorized body on assigning an address to an addressing object or canceling its address may be formed using the federal information address system. 25. The decision to assign an address to an object or cancel its address is subject to mandatory entry by the authorized body into the state address register within 3 working days from the date of such a decision. 26. The date of assigning an address to an addressing object, changing or canceling its address is the date of entering information about the address of the addressing object in the state address register. 27. An application for assigning an address to an addressing object or for canceling its address (hereinafter referred to as an application) is submitted by the owner of the addressing object on its own initiative or by a person who has one of the following real rights to the addressing object: a) the right of economic management; b) the right of operational management; c) the right of lifetime inheritable possession; d) the right of permanent (unlimited) use. 28. The application is drawn up by the persons specified in paragraph 27 of these Rules (hereinafter referred to as the applicant), in the form established by the Ministry of Finance of the Russian Federation. (As amended by Decree of the Government of the Russian Federation of April 24, 2015 N 387) then a state body or local self-government body (hereinafter referred to as the representative of the applicant). On behalf of the property owners apartment building a representative of such owners authorized to submit such an application by a decision of the general meeting of these owners, adopted in accordance with the procedure established by the legislation of the Russian Federation, may apply with an application. On behalf of members of a horticultural, horticultural and (or) dacha non-profit association of citizens, a representative of the indicated members of non-profit associations authorized to submit such an application by a decision of the general meeting of members of such a non-profit association, adopted in accordance with the procedure established by the legislation of the Russian Federation, may apply with an application. 30. In the event of the formation of 2 or more addressing objects as a result of the transformation of an existing object or addressing objects, one application is submitted for all simultaneously formed addressing objects. 31. The application is sent by the applicant (representative of the applicant) to the authorized body on paper by mail with a list of attachments and a return receipt or submitted by the applicant in person or in the form of an electronic document using public information and telecommunication networks, including the federal state information system "Single portal of state and
