of May 29, 2003 No. 311
About accounting treatment, estimates and orders the property turned into property of the state
The government of the Russian Federation decides:
1. Approve the enclosed Regulations on accounting, assessment and the order by the property turned into property of the state.
2. To the ministry of the property relations of the Russian Federation, the Ministry of Finance of the Russian Federation to develop with participation of the interested federal executive bodies and the Russian fund of federal property and to approve in a month form of the delivery-acceptance certificate of the property turned into property of the state.
3. Ceased to be valid
4. Ceased to be valid
5. Declare invalid Item of 3 changes and additions made to some decisions of the Government of the Russian Federation, approved by the order of the Government of the Russian Federation of September 6, 1998 N 1069 "About recognition voided orders of the Government of the Russian Federation of May 7, 1997 N 559 both modification and amendments in some decisions of the Government of the Russian Federation" (The Russian Federation Code, 1998, N 37, the Art. 4634).
6. To federal executive bodies in 2-month time to bring the regulatory legal acts into accord with this resolution.
Russian Prime Minister
M. Kasyanov
Approved by the Order of the Government of the Russian Federation of May 29, 2003 No. 311
1. This Provision determines accounting treatment, estimates and orders turned in accordance with the legislation of the Russian Federation into property of the Russian Federation confiscated, the personal ownerless and withdrawn estate, goods concerning which when moving through customs border of the Customs union customs procedure of refusal for benefit of the state was declared and treasures (further hereinafter are referred to as - the property turned into property of the state).
This Provision does not extend to the property turned into property of the state concerning which the Federal Laws or according to them establish special accounting treatment, estimates and orders.
2. The property turned into property of the state is subject in
established procedure to transfer of federal property to the Russian fund (its branches) for accounting, assessment and realization, conversion (utilization), destruction, except for:
a) the property withdrawn from circulation which is transferred to authorized federal executive bodies or the organizations according to the procedure, established by the legislation of the Russian Federation;
b) the personal estate which is of cultural value including personal estate of religious appointment which is transferred to the Ministry of Culture of the Russian Federation;
c) the government securities issued on behalf of the Russian Federation, precious metals including in the form of raw materials, alloys, semifinished products, the products (products), chemical compounds, scrap and production wastes and consumption containing at least 10 percent of precious metals, and gemstones in the structure including in jewelry and other products from precious metals and (or) gemstones which are transferred to the Ministry of Finance of the Russian Federation in the procedure established by it;
d) real estate, including the parcels of land, shares, shares in the authorized (share) capital of the commercial organizations which is transferred in accordance with the established procedure to Federal agency on management of federal property (its territorial authority);
e) money on bank accounts and in bank deposits in monetary units of the Russian Federation, foreign states and the international monetary units, bank notes in the form of banknotes and coins of the Central bank of the Russian Federation which are in circulation and being legal means of cash payment in the territory of the Russian Federation, means from sale of bank notes in the form of banknotes, treasury notes, coins which are in circulation and which are legal means of cash payment in the territory of the corresponding foreign state (group of the foreign states) and also withdrawn or withdrawn from circulation, but which are subject to exchange of the specified bank notes which in the procedure established by the Ministry of Finance of the Russian Federation are listed:
in currency of the Russian Federation - into the accounts opened for the relevant territorial authorities of the Federal Treasury, intended for accounting of receipts and their distribution between budgets of the budget system of the Russian Federation according to the budget legislation of the Russian Federation;
in foreign currency - into the accounts opened for the relevant territorial authority of the Federal Treasury for accounting of means of the federal budget in foreign currency (in currency of such accounts).
3. For cession of property, the state turned into property, the state body (organization) owning such property or the judicial police officer-contractor notifies the Russian fund of federal property (its department) or the corresponding federal executive body (its territorial authority) specified in Item 2 this provision (further imenuyetsyasootvetstvuyushchy federal executive body), on availability and the location of this property.
4. The cession of property, the state turned into property, is performed under the delivery-acceptance certificate signed by the authorized person of the state body (organization) owning such property, and the authorized person of Federal Agency for State Property Management (its territorial authority) or the corresponding federal executive body or for the delivery-acceptance certificate signed by the judicial police officer-contractor and the authorized person of Federal Agency for State Property Management (its branch) or the corresponding federal executive body.
5. The Russian fund of federal property (its department) or the corresponding federal executive body performs accounting of the property transferred to it turned into property of the state, in accordance with the legislation of the Russian Federation about financial accounting.
The book value of the property turned into property of the state is determined according to the procedure, established by the legislation of the Russian Federation on estimative activities.
6. In case of cession of property, the state turned into property, without the established book value the Russian fund of federal property (its department) or the corresponding federal executive body in time no later than month from the date of cession of property will organize its assessment according to the procedure, established by the legislation of the Russian Federation on estimative activities.
7. Ceased to be valid according to the Order of the Government of the Russian Federation of 16.06.2015 No. 590
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The document ceased to be valid since October 2, 2019 according to the Order of the Government of the Russian Federation of September 23, 2019 No. 1238