Appraisal activity in the Russian Federation: regulation and organization. Federal Law on Appraisal Activity

Control and appraisal activity is a professional work aimed at establishing investment, liquidation, market, cadastral and other value, provided by the norms. It can be performed by competent individuals who have insured liability. A citizen can work independently as a private practitioner, as well as in accordance with the employment contract.

135-FZ "On appraisal activity"

The normative act establishes the legal basis for working with objects belonging to the state, regions, MoD, organizations and citizens. Appraisal activity in the Russian Federation is also regulated by other documents, including international treaties. Let us examine in more detail the main provisions of the 135-FZ "On appraisal activity".

Objects

Appraisal activity in the Russian Federation is carried out in relation to:

1. Rights of claims, liabilities (debts).
2. Separate material objects (things).
3. Property rights and other legal opportunities for property or its individual components.
4. The totality of things (movable and immovable).
5. Works, information, services.
6. Other objects of civil rights, participating in accordance with the norms in circulation.

Right to conduct the procedure

The Russian Federation, its subjects or the Ministry of Defense, as well as organizations and individuals, can apply to competent persons for the performance of their assessment of any objects owned by them, on the conditions and on the grounds established in the Law under consideration. This right is considered unconditional. It does not depend on the order of performance of statistical, accounting and reporting, defined in the norms. The right extends to the re-evaluation. The results of the procedure can be used when adjusting the information of financial statements. In case of disagreement, the interested subjects may appeal against the conclusion in accordance with the procedure established by the rules.

Obligation to perform

The regulatory act "On Appraisal Activities in the Russian Federation" defines the conditions under which the procedure is conducted in a compulsory manner. In particular, it is obligatory if objects that are wholly or partly owned by the state, MoD or regions are involved in the turnover. The evaluation activity is carried out with:

1. Use of property as a subject of a pledge agreement.
2. Sale or other alienation of objects.
3. Assignment of debt obligations.
4. Transfer of property as a contribution to the capital, funds of organizations.

This work is mandatory in the event of disputes about the value of the object, including:

1. During the nationalization.
2. With mortgage lending to organizations and citizens in the presence of disagreement about the amount of value of the subject of the contract.
3. When drawing up a marriage contract and the division of property in the process of divorce.
4. When an object is withdrawn from municipal or state use.
5. To ensure control over the correctness of tax deductions in the presence of disagreements about the accrual of the base.

Information openness of work

In order to fulfill the provisions of the Federal Law "On Appraisal Activities", the customer must include information about the report of the conducted procedure in the Unified Register within ten days from the date of its adoption. The database includes information about:

1. Date of drafting and ordinal number of the report.
2. Reasons to perform the procedure.
3. Appraiser (full name, TIN (if available), insurance number in the OPS system).
4. Membership of a specialist in a self-regulatory organization.
5. The object of evaluation in accordance with the completed report.
6. The date of setting the value of the property.
7. The market price of the object.
8. Expert opinion on the report (date of compilation, number).
9. The requisites of the legal entity and the book value of the object are for the property belonging to the organization.
10. Experts (full name, tax ID, insurance number).

In accordance with the Federal Law "On Valuation Activities," the customer, in addition to the above data, must include a report in the Unified Register, if the procedure was mandatory (in the cases specified above). The introduction of information by federal executive bodies, regional and local authorities is free of charge. If there are data in the report and information about it relating to state secrets, only parts that do not contain them are to be published.

Reasons for the procedure

Evaluation activities are performed in accordance with the contract. It is concluded by the customer with a specialist or with the organization in which the competent person is working under an employment contract. In the cases provided for by norms, appraisal activity, repeated including, may be carried out on the basis of a court decision (arbitration, arbitration, general jurisdiction) or other authorized body. Institutions that handle civil, economic and other disputes are independent in the choice of a specialist. The costs incurred in connection with the execution of the procedure, as well as the remuneration to the executor, shall be reimbursed in the manner prescribed by the rules.

Peculiarities of registration

The Law "On Appraisal Activity" establishes the requirements for the content of the agreement between the customer and the executor. The contract is made in writing. It should include:

1. Purpose of the procedure.
2. Description of the object (one or several). The information should be given in such a way that it is possible to uniquely identify the property.
3. The type of value that will be determined.
4. The amount of compensation for the performer.
5. Date of determining the price of the object.
6. Data on compulsory insurance of the liability of the performer.
7. The name of the self-regulatory organization in which the appraiser is composed.
8. Indication of the standards to be applied during the procedure.
9. The size, grounds and procedure for the emergence of the additional liability of the executor with whom the agreement was concluded.
10. Information about the independence of the organization in which the appraiser works on the basis of an employment contract.
11. Data on the liability insurance agreement for violation of the terms of the transaction, damage to the property of third-party entities in case of non-compliance with the requirements of the normative act in question, standards and other norms of law.

The law "On appraisal activity" prescribes also to include in the contract information about the performer, including the full name.

Nuances

In respect of objects that belong to the state, regions or MIs, the contract for performing the procedure on behalf of the customer must be concluded by the person authorized by the owner of the property to make transactions with him, unless otherwise provided by regulatory enactments. As the date of determining the cost is the day in which the price is set.

Report

The Law "On Appraisal Activity" establishes the requirements for the final document, drawn up based on the results of the performed procedure. The report should be formed on paper or in electronic form. Drafting of the document is carried out in accordance with the standards, provisions of normative acts of the federal body authorized to regulate valuation activities. The report should not contain information that is ambiguous or misleading. The document indicates the date of implementation of the procedure, the standards that were used, the tasks and objectives, other information needed to fully and unequivocally reflect the results. The report should also include:

1. Date and number of the certificate.
2. Reasons for performing the procedure.
3. Information about the performer, including name, contact information, information about his membership in a self-regulatory organization.
4. Purpose of the procedure.
5. Information about the independence of the legal entity.
6. Exact description of the property. In relation to the object that belongs to the legal entity, the organization's details and the book value (if any).
7. Evaluation standards, a list of used data, indicating their sources, assumptions adopted in the course of the procedure.
8. The sequence of establishing the value of the property, its total amount, limits, and restrictions on the use of the results obtained.
9. Date of determining the price of the object.
10. List of documents used by the contractor and establishing qualitative and quantitative characteristics of the property.

The Federal Law "On appraisal activity" allows the inclusion of other information in the report if, in the expert's opinion, they are significant and contribute to a more complete reflection of the calculation method used by him.

Additional rules

If the report is made in electronic form, it must be signed with a strengthened digital signature in the order established by the current regulatory enactments. In the cases established by the Federal Law, the legal documents of the authorized body fed. Authorities, the conclusion is subject to publication. The order of publication is determined by this federal structure.

Reliability of information

Evaluation and appraisal activities are quite laborious and require great attention and high professionalism of the performer. The final size of the market or other value of the object specified in the results of the procedure, as specified in the report formed in accordance with the procedure and on the basis provided for in existing standards, is considered recommended for use in the performance of transactions and reliable unless otherwise established by the court or other authorized body. The legislation establishes the period during which the information of the final document can be applied by the stakeholders. The final size of the market or other value specified in the report, except for the cadastral one, is considered recommended for use in the performance of civil transactions, the establishment of the initial price of the object of the tender or auction within six months. Calculation of the term is carried out from the date of formation of the final document. The legislation may provide for a different period.

Definitions

Valuation activities are carried out to establish the market, liquidation or other value of property. Under the first one, one should understand the most probable price of an object, on which it can be alienated in competitive conditions, with reasonable actions of the parties to the transaction, when all the necessary information is available, and its size does not reflect any extraordinary circumstances. Market value is determined in cases when:

1. One of the participants in the relationship is not obliged to alienate, and another - to take the object.
2. The parties are aware of the subject matter of the transaction and take actions in their own interests.
3. The object is represented on the market through a public offer, typical of similar property.
4. The price of the transaction is a reasonable reward, there is no coercion to commit it.
5. The payment for the object is expressed in monetary form.

Other categories

The liquidation value is the estimated value that reflects the most probable price at which the property can be alienated during the exposure period. In this case, there are circumstances in which the owner is forced to carry out the transaction. The cadastral value is established as a result of the performance of the state assessment, or when considering disputes over its magnitude, or is determined in cases provided for in Art. 24_19 FZ No. 135. The purpose of the procedure may be the formation of the investment price of the facility. It should be understood as the cost of an object for a specific subject or group of persons, with the purposes of using the property for them.

Conclusion

In a normative act that includes a requirement for mandatory performance of an evaluation, or in a contract, the type of price to be determined may not be established. In this case, according to the general rule, the market value of the property is established. This provision also applies in situations where the normative act contains terms and definitions not provided for in Federal Law No. 135. In particular, they include such concepts as equivalent, real, reasonable, real value and so on.