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The document ceased to be valid since September 9, 2016 according to the Order of Federal Antimonopoly Service of the Russian Federation of August 15, 2016 No. 1145/16

It is registered

in Ministry of Justice

Russian Federation

On May 15, 2006, No. 7829

ORDER OF FEDERAL TARIFF SERVICE OF THE RUSSIAN FEDERATION

of April 7, 2006 No. 37-a

About approval of Methodical instructions for calculation of rates for transportation and storage of the detained vehicles

According to the Regulations on Federal Tariff Service approved by the order of the Government of the Russian Federation of June 30, 2004 N332 (The Russian Federation Code, 2004, N 29, the Art. 3049), with the additions made by the order of the Government of the Russian Federation of January 9, 2006 N4 "About Assignment on Federal Tariff Service of Functions on Development of Methodical Instructions for Calculation of Rates for Transportation and Storage of the Detained Vehicles" (The Russian Federation Code, 2006, N 3, to the Art. 301), I order:

1. Approve the enclosed Methodical instructions for calculation of rates for transportation and storage of detainees of vehicles.

2. Determine that this order becomes effective in accordance with the established procedure.

 

Head S. G. Novikov

Appendix

to the order of Federal Tariff Service of April 7, 2006 No. of 37-

Methodical instructions for calculation of rates for transportation and storage of the detained vehicles

I. General provisions

1. These Methodical instructions for calculation of rates for transportation and storage of the detained vehicles (daleemetodichesky instructions) N4 "About Assignment on Federal Tariff Service of Functions on Development of Methodical Instructions for Calculation of Rates for Transportation and Storage of the Detained Vehicles" are developed according to the order of the Government of the Russian Federation of January 9, 2006 (The Russian Federation Code, 2006, N 3, the Art. 301), the Regulations on Federal Tariff Service approved by the order of the Government of the Russian Federation of June 30, 2004 N332 (The Russian Federation Code, 2004, N 29, the Art. 3049) in edition of the order of the Government of the Russian Federation of January 9, 2006 N4 "About Assignment on Federal Tariff Service of Functions on Development of Methodical Instructions for Calculation of Rates for Transportation and Storage of the Detained Vehicles" (The Russian Federation Code, 2006, N 3, the Art. 301).

2. Methodical instructions determine basic provisions by calculation of rates for transportation and storage of detainees of vehicles in case of their placement on the specialized parking according to the Rules of detention of the vehicle, its placement on the parking, storages, and also operation prohibitions (further - Rules) approved by the order of the Government of the Russian Federation of December 18, 2003 N759 "About Approval of Rules of Detention of the Vehicle, Its Placement on the Parking, Storages, and also Operation Prohibitions" (The Russian Federation Code, 2003, N 51, the Art. 4990).

3. Methodical instructions are held for use executive bodies of subjects of the Russian Federation which according to Item 6 of Rules establish payment for transportation and storage of the detained vehicle.

II. Basic principles of calculation of rates

4. Price level shall provide compensation of the proved and documentary confirmed expenses on transportation and storage of vehicles and profit earning, necessary for providing with funds for development and means for financing by profit of the expenses necessary for implementation of activities for evacuation and storage of the detained vehicles.

5. Determination of structure of the expenses applied to calculation of rates and assessment of their justification are made according to Chapter 25 of the Tax Code of the Russian Federation.

6. Calculation of rates for transportation and storage is based on the principle of obligation of the separate expense accounting on types of activity (the separate expense accounting on transportation of the detained vehicles, storage expenses of detainees transport and expenses on other types of activity). In case of establishment of rates repeated accounting of the same expenses on different types of activities is not allowed.

7. Rates for transportation and storage are calculated taking into account technology of the performed works with use of method of direct reference of actual expenses on cost of specific products.

When calculating rates for the organizations which were earlier not performing activities in this service industry and not having actual data on expenses, calculation is perfromed based on the planned indicators of their activities. The planned activities indicators for such organizations are accepted taking into account the comparative analysis with expenses of the organizations performing similar activities.

8. When calculating rates for transportation and storage expenses on compensation are determined taking into account the industry tariff agreements signed by the relevant organizations in case of their availability.

9. In subjects of the Russian Federation in the territory of which district coefficients and salary supplements, rates for transportation and storages for the organizations performing the activities in such areas are established can be established in relation to such territories taking into account features of forming of expenses.

10. Expenses of the organization which directly do not belong on evacuation and storage of the detained vehicles (general running costs) are distributed between types of service in proportion to direct expenses.

11. Establishment of rates is made for the period as which it is recommended to accept calendar year.

III. Calculation of rate for transportation

12. The rate for transportation of the detained vehicles is calculated based on the proving materials provided by the organization including:

accounting, statistical and tax statements;

group of the expenses attributable to transportation of detainees of vehicles, according to expenditure items;

calculation of the profit necessary for implementation of transportation of the detained vehicles;

the materials confirming the actual run (distance in kilometers) of the vehicles performing transportation of the detained vehicles for the accounting period.

The organizations performing transportation of the detained vehicles represent calculation of level of rate for transportation with appendix of the proving materials.

13. When calculating rate for transportation the expenses connected with accomplishment of the following functions are considered:

- operation and storage of the means performing evacuation of the detained vehicles;

- functioning of dispatching service;

- transactions on loading unloading of the detained vehicles.

14. When calculating rate for transportation the following direct expenses are considered:

- fuels and lubricants;

- fixed asset depreciation;

- compensation;

- contributions to off-budget funds;

- content and repair of fixed assets;

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