On appraisal activities in the Russian Federation. Federal law on valuation activities with the latest amendments 135 fz on valuation
The note presents comparative analysis articles in the new and old editions, and you can track the changes by paying attention to the text on the right. You can download a full comparative analysis of the changes made at the bottom of the article.
On June 2, 2016, Federal Law No. 172 came into force, which amended the profile law on valuation activities No. 135-FZ.
Amendments were made to many articles, in particular those relating to the activities of self-regulatory organizations, expertise, membership in the SRO, and passing the exam for obtaining a qualification certificate.
Information about attestation and obtaining a qualification certificate will be of most interest to you. Evaluators are interested in what will be the procedure, the conditions for passing the qualifying exam. Amendments to the law on valuation activities will come into effect in stages, that is, first one block of amendments, then another, so I recommend that you study this law well in order to be prepared for subsequent changes and not miss anything.
To begin with, we have amended article four 135 of the federal law, which speaks of the subject of appraisal activities: from July 1, 2017, an appraiser can carry out appraisal activities in accordance with the direction that will be indicated in his qualification certificate.
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Article 4. Subjects of appraisal activity Subjects of appraisal activities are individuals who are members of one of the self-regulatory organizations of appraisers and who have insured their liability in in accordance with the requirements of this Federal Law (hereinafter referred to as appraisers). An appraiser may carry out appraisal activities independently, engaging in private practice, as well as on the basis of an employment contract between an appraiser and a legal entity that meets the conditions established by Article 15.1 of this Federal Law. |
Article 4 shall be supplemented with part three as follows: “The appraiser can carry out appraisal activities in the areas specified in the qualification certificate» (effective from 01.07.17) For persons who are members of the SROO as of 01.01.17, this part comes into force from 01.04.2018 |
Article 21 details what a qualification certificate is and what are the conditions for obtaining it:
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Article 21. Professional training of appraisers Professional appraisal training is carried out by public or private educational institutions specially created for this purpose, or on the basis of faculties (departments, departments) of public or private educational institutions who have the right to carry out such training in accordance with the legislation of the Russian Federation |
Article 21 shall be stated in the following wording: Professional training of appraisers is carried out educational organizations higher education for master's programs, professional retraining, advanced training" |
The difference from the previous edition is that now the professional training of appraisers will be carried out by educational institutions of higher education under the master's degree programs for professional development of advanced training. This means that undergraduate education, which was previously allowed for assessors, is no longer allowed as of June 2, 2016. Individuals who complete a 4-year course of obtaining vocational education appraisers in the undergraduate program should take care to improve their qualifications and undergo retraining. This condition is necessary both for passing the qualification exam and for becoming a member of a self-regulatory organization of appraisers.
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Article 21.1. Unified qualifying exam A member of a self-regulatory organization of appraisers may be included in the expert council of a self-regulatory organization of appraisers only if he passes a unified qualification exam in accordance with the requirements for the level of knowledge required by the federal appraisal standard for an expert of a self-regulatory organization of appraisers. Requirements for the level of knowledge of an expert of a self-regulatory organization of appraisers are established by the federal appraisal standard. The unified qualification exam is conducted by educational institutions of higher education registered in the territory of the Russian Federation and accredited by an authorized federal agency exercising the functions of supervising the activities of self-regulatory organizations of appraisers. The list of examination questions for conducting a unified qualification exam, the procedure and conditions for accreditation of educational institutions of higher education that conduct a unified qualification exam, the procedure for conducting and passing a unified qualification exam, including the procedure for filing and considering appeals, are approved by the authorized federal body that performs functions according to the normative legal regulation appraisal activity. For taking the unified qualification exam, the applicant may be charged a fee, the amount and procedure for charging which are established by educational institutions of higher education that conduct the unified qualification exam. The maximum amount of the fee charged from the applicant for taking the unified qualification exam is established by the authorized federal body exercising the functions of normative legal regulation of valuation activities. |
Article 21.1 shall be stated in the following wording: The qualification exam in the field of appraisal activities (hereinafter referred to as the qualification exam) is conducted by the body authorized by the Government of the Russian Federation (hereinafter referred to as the body authorized to conduct the qualification exam) in order to confirm the level of qualification. The list of examination questions for the qualification examination is formed by the body authorized to conduct the qualification examination. The procedure for compiling a list of examination questions, conducting and passing a qualification exam, which includes, among other things, the procedure for an applicant to participate in a qualification exam, the procedure for determining the results of a qualification exam, the procedure for filing and considering appeals, is approved by the authorized federal body that performs the functions of legal regulation of valuation activities . An applicant may be charged a fee for taking a qualification exam, the amount and procedure for collecting which are established by the body authorized to conduct the qualification exam. The maximum amount of the fee charged from the applicant for taking the qualification exam is established by the authorized federal body exercising the functions of legal regulation of valuation activities. An applicant who has received higher education and/or professional retraining in the field of appraisal activity. The applicant is allowed to retake the qualifying exam no earlier than in ninety days. |
With regard to the unified qualification exam, the legislator prescribed in in general terms how it will be carried out. On the this moment it is safe to divide the procedure for conducting the exam into two conditional blocks.
First block concerns directly admission to the qualification exam: here the requirements will be education, which should be higher or professional retraining in the field of valuation.
Second block these are the conditions for issuing a qualification certificate, here there will be requirements for work experience
How to practice this rule will be implemented for young professionals is difficult to imagine, because there is no experience of passing exams. The answer to this question will be updated in this article as relevant information becomes available.
The qualification exam is conducted by an authorized body of the Government of the Russian Federation. This body authorized to conduct the exam is charged with the functions of developing a list of examination questions, charging fees for passing the exam, the procedure for conducting a qualifying exam, the procedure for filing an appeal against the applicant's participation and the procedure for determining the results. Today, this is the Ministry of Economic Development of the Russian Federation, presumably this ministry, and will establish the basic rules for which the exam will be taken, as well as the form of the qualification certificate, the number of these forms, the directions that will be indicated in the qualification certificate.
If the attempt fails, the assessor will only be able to retake the exam after 90 days. You need to take this fact into account, since for members of the SROO who are on the register, the requirement to have a qualification certificate comes into effect from April 1, 2018. That is, in the period from July 1, 2017, when the need to pass the exam and have a qualification certificate comes into force, until April 1, 2018, appraisers will have to pass the exam and submit a copy of the qualification certificate to the self-regulatory organization of which they are a member. In the event of an unsuccessful attempt to pass the exam, the evaluators get no more than three attempts, and only if they retake the same day.
The legislator prescribed in the new version of the law the refusal to issue a qualification certificate in the event that the education of a person does not correspond to necessary conditions, or his experience does not correspond to the experience that is presented to him. And this can be found out after the evaluator has passed the exam. To avoid such unpleasant consequences, you will need to have a certificate confirmed by the necessary records in work book experience required by law. Supporting documents can also be employment contracts either part-time or at the main place of work. The qualification certificate is issued for a period of 3 years, and after 3 years the appraiser must take the exam again.
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Article 14. Rights of the appraiser The appraiser has the right: apply independently methods for assessing the object of assessment in accordance with the assessment standards; require from the customer when carrying out mandatory assessment of the object of assessment ensuring access in full to the documentation necessary for the implementation of this assessment; get clarification and additional information required to carry out this assessment; request in writing or orally from third parties the information necessary for the assessment of the object of assessment, with the exception of information that is a state or commercial secret; if the refusal to provide the specified information significantly affects the reliability of the assessment of the object of assessment, the appraiser indicates this in the report; involve, as necessary, on a contractual basis, other appraisers or other specialists to participate in the assessment of the object of assessment; refuse to assess the object of assessment in cases where the customer violated the terms of the contract, did not provide the necessary information about the appraisal object or did not provide the working conditions corresponding to the contract; demand reimbursement of expenses associated with the evaluation of the appraisal object, and monetary compensation for the appraisal of the appraisal object by court order, arbitration court or arbitration court. |
Article 14 shall be supplemented with the following paragraph: “voluntarily suspend the right to carry out appraisal activities upon a personal application sent to the self-regulatory organization of appraisers, in the manner established internal documents self-regulatory organization of appraisers" |
Article 14, which speaks of the rights of the appraiser, includes the right of the appraiser to voluntarily suspend his appraisal activities. Based on the meaning of the law, the suspension of the right to carry out appraisal activities is not equal to the suspension of the right to membership of a self-regulatory organization, with all the ensuing consequences. That is, appraisers continue to remain in the register, the contribution to the compensation fund is retained for them, simply due to some life circumstances, they may temporarily not carry out appraisal activities, which they declare in their SROO. But at the same time, they continue to pay membership fees, since they do not cease to be members of the self-regulatory organization of appraisers, and bear all the duties and rights that members of a self-regulatory organization have.
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Article 24. Requirements for membership in a self-regulatory organization of appraisers 2. Mandatory conditions for membership in a self-regulatory organization of appraisers are: |
in article 24: a) part two shall be supplemented with a paragraph as follows: “availability of a qualification certificate”; |
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9. The membership of an appraiser in a self-regulatory organization of appraisers is terminated collegiate governing body self-regulatory organization of appraisers on the basis of: applications of the appraiser on withdrawal from the members of the self-regulatory organization of appraisers; approval by the collegiate governing body of the self-regulatory organization of appraisers of the decision to exclude a person from the membership of the self-regulatory organization of appraisers. |
b) in paragraph one of part nine, the word "appraiser" shall be deleted c) add new parts ten and eleven as follows: “Membership of a person in a self-regulatory organization of appraisers cannot be terminated before the end of the audit in the event that the said self-regulatory organization receives a complaint against him, if in relation to a member of the self-regulatory organization organization of appraisers, an audit is being carried out or a case is being considered on the application of a disciplinary measure, and in case of violations, until the end of the consideration by the disciplinary committee of the case on violation and the application of a disciplinary measure. An entry on the termination of membership in a self-regulatory organization of appraisers is made in the register of members of a self-regulatory organization of appraisers also in the event of admission to a self-regulatory organization. organization of information evaluators, confirming the death of a member self-regulatory organization of appraisers”; |
Pay attention to Article 24, a new provision has been introduced here that if an appraiser wants to voluntarily terminate membership in a self-regulatory organization of appraisers by writing a statement about this, then he will be able to terminate this membership. If he does not have a complaint that he received before he wrote the application, there is no procedure for disciplinary proceedings against him and if he does not have a debt in paying membership fees to a self-regulatory organization. And if earlier it was a practice that many self-regulatory organizations used by prescribing the conditions for suspension of membership in their regulations, now it is legally enshrined and has a mandatory rule.
A clarifying amendment was made to Article 15.1 - legal entities that carry out valuation activities are now called valuation companies.
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Article 15. Rights and obligations of the customer ratings - previously absent |
supplement Article 15 2 with the following content: When conducting an assessment, the customer of the assessment has the right to: require and receive from the appraisal company, the appraiser justification of the conclusions based on the results of the appraisal; receive from the appraisal company, appraiser's appraisal report on time, contractual for evaluation; exercise other rights arising from the contract for the assessment. When conducting an assessment, the customer of the assessment is obliged to: assist the appraisal company, appraiser in the timely and complete assessment, create appropriate conditions for this, provide the necessary information and documentation, give oral or written request appraisal company, appraiser comprehensive explanations and confirmations in oral and written form, as well as request the information necessary for the assessment from third parties; not take any action aimed at concealing (limitation of access) to information and documentation requested by the appraisal company, appraiser. Availability in requested by the appraisal company, appraiser to assess information and documentation of information containing commercial secrets cannot be grounds for refusing to provide them; timely pay for the services of the appraisal company, appraiser in accordance with the appraisal contract, including if the results of the appraisal are not consistent with the position of the appraiser; comply with the requirements of this federal law, federal valuation standards and other obligations arising from the valuation contract |
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Article 16.2. Expert of the self-regulatory organization of appraisers An expert of a self-regulatory organization of appraisers who is a member of the expert council of a self-regulatory organization of appraisers is a member of a self-regulatory organization of appraisers who has passed the unified qualification exam and was elected to the expert council of a self-regulatory organization of appraisers. general meeting members of a self-regulatory organization of appraisers. |
in article 16.2 the words "member self-regulatory organization of appraisers who passed the unified qualification exam and was elected" shall be replaced by the words "the person who passed the qualification exam in the field of valuation and was elected" |
Decision dated November 29, 2019 in case No. А40-118702/2019
Arbitration Court of the City of Moscow (AC of the City of Moscow)
Or) qualitative characteristics). Relations related to the determination of the cadastral value are regulated by the Federal Law of July 29, 1998 No. 135-FZ "On Appraisal Activities in the Russian Federation". Article 24.18 of the Federal Law of July 29, 1998 No. 135-FZ allows for the possibility of revising the cadastral value determined as part of the state cadastral valuation by establishing it in the amount of the market ...
Decision dated September 30, 2019 in case No. А82-16010/2017
Arbitration Court of the Yaroslavl Region (AC of the Yaroslavl Region)
The use of land plots owned by the Yaroslavl region, and land plots, state ownership of which is not delimited, in the Yaroslavl region, approved by the Resolution of the Government of the YaO dated December 24, 2008 N 710-p. By virtue of Article 24.18 of the Federal Law of July 29, 1998 N 135-FZ "On Appraisal Activities in the Russian Federation", the results of determining ...
Decision dated September 27, 2019 in case No. А64-1221/2019
Arbitration Court of the Tambov Region (AC of the Tambov Region)
Cases specified in paragraph 3 of this article. In cases where market value land plot, the cadastral value of this land plot is set equal to its market value. 24.18 of the Federal Law of July 29, 1998 No. 135-FZ “On valuation activities in the Russian Federation, individuals and legal entities, if the results of determining the cadastral value of land ...
Decision No. 3A-584/2019 3A-584/2019~M-484/2019 M-484/2019 dated September 27, 2019 in case No. 3A-584/2019
Supreme Court of the Republic of Tatarstan (Republic of Tatarstan) - Civil and administrative
In the case of determining the market value of a land plot, the cadastral value of this land plot is set equal to its market value (paragraph 3 of Article 66 of the Land Code of the Russian Federation). Article 24.18 of the Federal Law of July 29, 1998 No. 135-FZ "On Appraisal Activities in the Russian Federation" (hereinafter also - the federal law) provides for the right of legal entities to challenge the results of the determination ...
Decision No. 3A-534/2019 3A-534/2019~M-408/2019 M-408/2019 dated September 27, 2019 in case No. 3A-534/2019
Of the above regulatory legal acts, the aforementioned non-residential premises are the object of taxation for property tax individuals calculated on the basis of its cadastral value. Article 24.18 of the Federal Law of July 29, 1998 No. 135-FZ "On Valuation Activities in the Russian Federation", which regulates the consideration of disputes about the results of determining the cadastral value, as a basis ...
Decision No. 3A-328/2019 3A-328/2019~M-493/2019 M-493/2019 dated September 27, 2019 in case No. 3A-328/2019
Kemerovo regional court(Kemerovo region) - Civil and administrative
The Russian Federation provides for the establishment of the market value of a land plot, as well as the possibility of determining the cadastral value of a land plot based on its market value. In accordance with the provisions of Art. 24.18 of the Federal Law of July 29, 1998 No. 135-FZ “On Appraisal Activities in the Russian Federation”, the results of determining the cadastral value can be challenged by individuals in the event that ...
Tula Regional Court (Tula Region) - Civil and administrative
The market value of the valuation object, these reports cannot be attributed to the number of appropriate evidence confirming the reliability of the final value of the market value of the valuation object indicated in them. According to Article 24.18 of Federal Law No. 135-FZ of July 29, 1998 “On Appraisal Activities in the Russian Federation”, in the event that the results of determining the cadastral value are disputed, the market value of the property must ...
Decision dated September 26, 2019 in case No. А66-7138/2019
Arbitration Court of the Tver Region (AC of the Tver Region)
Except for the cases specified in paragraph 3 of this article. In cases of determining the market value of a land plot, the cadastral value of this land plot is set equal to its market value. Article 24.18 of the Federal Law of July 29, 1998 N 135-FZ "On Appraisal Activities in the Russian Federation" (hereinafter - Federal Law N 135-FZ) provides for the possibility of challenging the results of determining ...
Decision No. 3A-273/2019 3A-273/2019~M-230/2019 M-230/2019 dated September 26, 2019 in case No. 3A-273/2019
Kostroma Regional Court (Kostroma Region) - Civil and administrative
Costs. Thus, the results of determining the cadastral value of the above property affect the volume of tax liabilities of Perminova S.A., and, therefore, affect his rights. According to Article 24.18 of the Federal Law of July 29, 1998 No. 135-FZ “On Appraisal Activities in the Russian Federation” (hereinafter also referred to as the Law “On Appraisal Activities”), the results of determining the cadastral value can ...
Federal Law No. 135-FZ of July 29, 1998 "On Appraisal Activities in the Russian Federation" with the latest amendments made by the Federal Law of November 28, 2018 N 451-FZ, effective from October 1, 2019(rev. 49).
Foreword
The original text of Federal Law No. 135-FZ was published in the "Collection of Legislation of the Russian Federation" on 08/03/1998 (N 31), " Russian newspaper"08/06/1998 (N 148-149).
Appraisal activity- professional activity of the subjects of appraisal activities aimed at establishing market, cadastral or other value in relation to the objects of appraisal (Article 3 of Law No. 135-FZ).
Since the introduction of the law on valuation activities, dozens of amendments have been made to it, the most important of which are the following:
Membership in SROO instead of a license
In 2006, legal entities were excluded from the number of appraisers; an individual can be an appraiser.
Instead of licensing for appraisers, mandatory membership in a self-regulatory organization of appraisers (SROO) has been introduced.
Self-regulatory organization of appraisers- a non-profit organization established for the purpose of regulating valuation activities and monitoring the activities of its members in terms of their compliance with the requirements of this Federal Law, federal valuation standards, other regulatory legal acts of the Russian Federation in the field of valuation activities, standards and rules for valuation activities, business and professional ethics included in the unified State Register self-regulatory organizations of appraisers and uniting appraisers on the terms of membership (Article 22 of Law No. 135-FZ).
The Law on Valuation Activities establishes the procedure and criteria for inclusion non-profit organization in the unified state register of self-regulatory organizations of appraisers, the functions of the SROO are named, the main rights and obligations of the SROO are indicated, a list of grounds for refusing to be admitted to membership in a self-regulatory organization is given.
Cadastral valuation of real estate objects
In 2010, Law No. 135-FZ was supplemented with Chapter III.1 "State Cadastral Valuation", containing provisions on the procedure for assessing the cadastral value of real estate, approving its results and challenging the results of determining the cadastral value.
For clarifications on issues that arise for the courts when considering cases of contesting the results of determining the cadastral value, see Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28 "On some issues that arise when courts consider cases on challenging the results of determining the cadastral value of real estate"
RUSSIAN FEDERATION
THE FEDERAL LAW
ABOUT EVALUATION ACTIVITIES IN THE RUSSIAN FEDERATION
Chapter I. General Provisions
Chapter II. Grounds for the implementation of valuation activities
and conditions for its implementation
Chapter III. Regulation of valuation activities
Chapter IV. Final provisions
The president
Russian Federation
B. YELTSIN
The legislation governing valuation activities in the Russian Federation consists of this Federal Law, federal laws and other regulatory legal acts of the Russian Federation adopted in accordance with it, laws and other regulatory legal acts of the constituent entities of the Russian Federation, as well as international treaties of the Russian Federation.
The constituent entities of the Russian Federation regulate valuation activities in the manner prescribed by this Federal Law. If an international treaty of the Russian Federation establishes other rules than those provided for by the legislation of the Russian Federation in the field of valuation activities, the rules international treaty Russian Federation.
This Federal Law defines legal framework regulation of valuation activities in relation to objects of valuation owned by the Russian Federation, constituent entities of the Russian Federation or municipalities, individuals and legal entities, for the purposes of making transactions with the objects of assessment.
For the purposes of this Federal Law, appraisal activity is understood as the activity of subjects of appraisal activity aimed at establishing a market or other value in relation to objects of appraisal.
For the purposes of this Federal Law, the market value of an appraisal object means the most probable price at which this appraisal object can be alienated on the open market under competitive conditions, when the parties to the transaction act reasonably, having all the necessary information, and the value of the transaction price does not affect any or extraordinary circumstances, that is, when:
one of the parties to the transaction is not obliged to alienate the object of assessment, and the other party is not obliged to accept the performance;
the parties to the transaction are well aware of the subject of the transaction and act in their own interests;
the object of evaluation is presented on open market in the form of a public offer;
the price of the transaction is a reasonable remuneration for the object of assessment and there was no coercion to conclude a transaction in relation to the parties to the transaction from either side;
payment for the object of assessment is expressed in monetary terms.
The subjects of valuation activity are, on the one hand, legal entities and individuals (individual entrepreneurs), whose activities are regulated by this Federal Law (appraisers), and, on the other hand, consumers of their services (customers).
The objects of assessment include:
separate material objects (things);
a set of things constituting the property of a person, including property of a certain type (movable or immovable, including enterprises);
the right of ownership and other real rights to property or certain things from the composition of property;
rights of claim, obligations (debts);
works, services, information;
other objects of civil rights in respect of which the legislation of the Russian Federation establishes the possibility of their participation in civil circulation.
The Russian Federation, constituent entities of the Russian Federation or municipalities, individuals and legal entities have the right to have an appraiser evaluate any appraisal objects belonging to them on the grounds and conditions provided for by this Federal Law.
The right to assess the object of assessment is unconditional and does not depend on the procedure established by the legislation of the Russian Federation for the implementation of state statistical accounting and accounting and reporting. This right applies to the re-evaluation of the object of assessment. The results of the appraisal of the appraised object can be used to correct accounting and reporting data.
The results of the assessment of the object of assessment may be appealed by interested parties in the manner prescribed by the legislation of the Russian Federation.
If the normative legal act containing the requirement for the mandatory assessment of any object of assessment, or the agreement on the assessment of the object of assessment (hereinafter referred to as the agreement) does not specify a specific type of value of the object of assessment, the market value of this object is subject to establishment.
This rule shall also be applied in the case of using in a regulatory legal act terms not provided for by this Federal Law or valuation standards that define the type of value of the object of valuation, including the terms "actual value", "reasonable value", "equivalent value", "real value". "and others.
The appraisal of appraisal objects is obligatory in case of involvement in the transaction of appraisal objects owned in whole or in part by the Russian Federation, constituent entities of the Russian Federation or municipalities. including:
when determining the value of appraisal objects owned by the Russian Federation, constituent entities of the Russian Federation or municipalities, for the purpose of their privatization, transfer to trust management or lease;
when using objects of assessment belonging to the Russian Federation, constituent entities of the Russian Federation or municipalities, as a subject of pledge;
when selling or otherwise alienating objects of appraisal owned by the Russian Federation, constituent entities of the Russian Federation or municipalities;
when assigning debt obligations related to the objects of appraisal owned by the Russian Federation, constituent entities of the Russian Federation or municipalities;
when transferring objects of appraisal owned by the Russian Federation to constituent entities of the Russian Federation or municipalities, as a contribution to authorized capitals, funds of legal entities, as well as in the event of a dispute about the value of the appraisal object, including:
during the nationalization of property;
in mortgage lending to individuals and legal entities in cases of disputes over the value of the subject of mortgage;
when drawing up marriage contracts and dividing the property of divorcing spouses at the request of one of the parties or both parties in the event of a dispute over the value of this property;
in case of redemption or other withdrawal of property from owners provided for by the legislation of the Russian Federation for state or municipal needs;
when assessing objects of assessment in order to control the correctness of paying taxes in the event of a dispute on the calculation of the taxable base.
This article shall not apply to relations arising from the disposal of state and municipal unitary enterprises and institutions with property assigned to them on the basis of the right of economic management or operational management, except for cases when the disposal of property in accordance with the legislation of the Russian Federation is allowed with the consent of the owner of this property.
Chapter II. GROUNDS FOR APPRAISAL ACTIVITIES AND CONDITIONS FOR ITS IMPLEMENTATIONThe basis for the appraisal of the object of appraisal is the contract between the appraiser and the customer.
An agreement between the appraiser and the customer may provide for the appraisal by this appraiser of a specific appraisal object, a number of appraisal objects, or long-term servicing of the customer at his request.
In the cases stipulated by the legislation of the Russian Federation, the appraisal of the object of appraisal, including a repeated appraisal, may be carried out by the appraiser on the basis of a ruling by a court, an arbitration court, an arbitration court, as well as by a decision of an authorized body.
The court, arbitration court, arbitration court are independent in choosing an appraiser. The costs associated with the appraisal of the object of appraisal, as well as monetary remuneration to the appraiser, are subject to reimbursement (payment) in the manner prescribed by the legislation of the Russian Federation.
The contract between the appraiser and the customer is concluded in writing and does not require notarization.
The contract must contain:
grounds for concluding a contract;
type of object of assessment;
type of determined value (values) of the appraisal object;
monetary reward for the assessment of the object of assessment;
information about appraiser's civil liability insurance.
In an agreement in without fail information is included on whether the appraiser has a license to carry out valuation activities, indicating the serial number and date of issue of this license, the body that issued it, and the period for which this license was issued.
The appraisal agreement for both a single appraisal object and a number of appraisal objects must contain an exact indication of this appraisal object (objects of appraisal), as well as its (their) description.
In relation to the appraisal of appraisal objects owned by the Russian Federation, constituent entities of the Russian Federation or municipalities, the contract is concluded by the appraiser with a person authorized by the owner to conclude a transaction with appraisal objects, unless otherwise provided by the legislation of the Russian Federation.
Proper performance by the appraiser of his duties assigned to him by the contract is the timely preparation in writing and transfer to the customer of the report on the appraisal of the appraisal object (hereinafter referred to as the report).
The report must not be ambiguous or misleading. The report must indicate the date of the appraisal of the appraisal, the appraisal standards used, the goals and objectives of appraisal of the appraisal, as well as other information that is necessary for a complete and unambiguous interpretation of the results of the appraisal of the appraisal reflected in the report.
If during the appraisal of the appraisal object, not the market value is determined, but other types of value, the report must indicate the criteria for establishing the appraisal of the appraisal object and the reasons for the deviation from the possibility of determining the market value of the appraisal object.
The report must include:
date of compilation and serial number of the report;
the basis for the appraiser to evaluate the object of appraisal;
the legal address of the appraiser and information about the license issued to him to carry out appraisal activities for this species property;
an accurate description of the valuation object, and in relation to the valuation object owned by a legal entity - details legal entity and book value of the subject property;
valuation standards for determining the appropriate type of value of the valuation object, the rationale for their use in the valuation of this valuation object, the list of data used in the valuation of the valuation object, indicating the sources of their receipt, as well as the assumptions made during the valuation of the valuation object;
the sequence of determining the value of the object of assessment and its final value, as well as the limitations and limits of the application of the result obtained;
date of determination of the value of the appraisal object;
a list of documents used by the appraiser and establishing the quantitative and qualitative characteristics of the appraisal object.
The report may also contain other information that, in the opinion of the appraiser, is essential for the completeness of the reflection of the method used by him to calculate the value of a particular object of appraisal.
For evaluation certain types objects of appraisal, the legislation of the Russian Federation may provide for special forms of reports.
The report is personally signed by the appraiser and certified by his seal.
The final value of the market or other value of the appraised object, indicated in the report, drawn up on the grounds and in the manner provided for by this Federal Law, is recognized as reliable and recommended for the purposes of making a transaction with the appraised object, if in the manner prescribed by the legislation of the Russian Federation, or in judicial order not otherwise established.
If there is a dispute about the reliability of the value of the market or other value of the object of assessment established in the report, including in connection with the existing other report on the assessment of the same object, the said dispute is subject to consideration by a court, an arbitration court in accordance with the established jurisdiction, an arbitration court by agreement of the parties to the dispute or contract or in the manner prescribed by the legislation of the Russian Federation governing valuation activities.
The court, the arbitration court, the arbitral tribunal have the right to oblige the parties to conclude a transaction at a price determined in the course of consideration of the dispute in a court session, only in cases where the transaction is mandatory in accordance with the legislation of the Russian Federation.
The appraiser has the right:
apply independently methods for assessing the object of assessment in accordance with the assessment standards;
require from the customer, when conducting a mandatory assessment of the object of assessment, to ensure access in full to the documentation necessary for the implementation of this assessment;
receive clarifications and additional information necessary for the implementation of this assessment;
request in writing or orally from third parties the information necessary for the assessment of the object of assessment, with the exception of information that is a state or commercial secret; in the event that the refusal to provide the specified information significantly affects the reliability of the appraisal of the appraisal object, the appraiser indicates this in the report;
involve, as necessary, on a contractual basis, other appraisers or other specialists to participate in the assessment of the object of assessment;
refuse to evaluate the appraised object in cases where the customer violated the terms of the contract, did not provide the necessary information about the appraised object, or did not provide the working conditions corresponding to the contract.
The appraiser must:
comply with the requirements of this Federal Law, as well as the regulatory legal acts of the Russian Federation and regulatory legal acts of the constituent entities of the Russian Federation, adopted on its basis;
inform the customer about the impossibility of his participation in the assessment of the object of assessment due to the occurrence of circumstances that impede the conduct objective evaluation object of assessment;
ensure the safety of documents received from the customer and third parties during the assessment of the object of assessment;
provide the customer with information on the requirements of the legislation of the Russian Federation on valuation activities, on the charter and code of ethics of the relevant self-regulatory organization (professional public association appraisers or a non-profit organization of appraisers) whose membership is referred to by the appraiser in his report;
provide, at the request of the customer, a document on education confirming the acquisition of professional knowledge in the field of valuation;
not to disclose confidential information received from the customer during the appraisal of the appraisal object, except as otherwise provided by the legislation of the Russian Federation;
keep copies of the prepared reports for three years;
in cases stipulated by the legislation of the Russian Federation, provide copies of stored reports or information from them to law enforcement, judicial, other authorized government bodies or local authorities at their legal request.
The appraisal of the object of appraisal cannot be carried out by the appraiser if he is the founder, owner, shareholder or official a legal entity or a customer or an individual who has a property interest in the object of appraisal, or is closely related or related to the said persons.
Valuation of the object of assessment is not allowed if:
in relation to the appraisal object, the appraiser has property or liability rights outside the contract;
the appraiser is the founder, owner, shareholder, creditor, insurer of a legal entity, or the legal entity is the founder, shareholder, creditor, insurer of an appraisal firm.
Intervention of the customer or other interested parties in the activities of the appraiser is not allowed if this may adversely affect the reliability of the result of the appraisal of the appraisal object, including limiting the range of issues to be clarified or determined during the appraisal of the appraisal object.
The amount of payment to the appraiser for the appraisal of the appraisal object cannot depend on the final value of the appraisal object.
Appraisers' civil liability insurance is a condition that ensures the protection of the rights of consumers of appraisers' services, and is carried out in accordance with the legislation of the Russian Federation.
An insured event is the infliction of losses to third parties in connection with the implementation of the appraiser's activities, established by a court decision that has entered into force, an arbitration court or an arbitration court.
The appraiser is not entitled to engage in appraisal activities without concluding an insurance contract.
The presence of an insurance policy is a prerequisite for concluding an agreement on the appraisal of the object of appraisal.
Appraisers' civil liability insurance can be carried out in the form of concluding an insurance contract under specific type appraisal activities (depending on the appraisal object) or under a specific appraisal agreement for the appraisal object.
Chapter III. REGULATION OF EVALUATION ACTIVITIESControl over the implementation of valuation activities in the Russian Federation is carried out by bodies authorized by the Government of the Russian Federation and the constituent entities of the Russian Federation (hereinafter referred to as the authorized bodies), within their competence established in accordance with the legislation of the Russian Federation.
The functions of the authorized bodies are:
control over the implementation of valuation activities;
regulation of valuation activities;
interaction with public authorities on issues of valuation activities and coordination of their activities;
approval of draft evaluation standards;
approval of the list of requirements for educational institutions, carrying out professional training of appraisers in accordance with the legislation of the Russian Federation.
Valuation standards that are mandatory for use by valuation entities are developed and approved by the Government of the Russian Federation in accordance with
Self-regulatory organizations of appraisers can perform the following functions:
protect the interests of appraisers;
contribute to the improvement of the level of professional training of appraisers; contribute to the development educational programs on professional training of appraisers;
develop own evaluation standards;
develop and maintain their own quality control systems for the implementation of valuation activities.
Licensing of valuation activities is carried out in accordance with the legislation of the Russian Federation.
The procedure for licensing valuation activities is approved by the Government of the Russian Federation.
The body issuing a license to carry out valuation activities exercises control over compliance with the requirements for the implementation of this activity by appraisers in accordance with this Federal Law and the legislation of the Russian Federation on licensing.
Requirements for licensing valuation activities for individuals:
state registration as an individual entrepreneur;
availability of a document on education confirming the acquisition of professional knowledge in the field of valuation activities in accordance with educational programs agreed with the authorized body;
Requirements for licensing valuation activities for legal entities:
state registration as a legal entity;
the presence in the staff of a legal entity of at least one employee who has a document on education confirming the acquisition of professional knowledge in the field of valuation activities;
payment of a fee for issuing a license to carry out appraisal activities.
Revocation of a license to carry out valuation activities is carried out on the basis of:
recognition, in accordance with the procedure established by the legislation of the Russian Federation, as invalid of the fact state registration individual entrepreneur or legal entity;
recognition of an individual entrepreneur or legal entity as bankrupt in accordance with the procedure established by the legislation of the Russian Federation;
recognition, in accordance with the procedure established by the legislation of the Russian Federation, as invalid of the appraiser's possession, which is individual entrepreneur, a document on education confirming the acquisition of professional knowledge in the field of valuation; if the appraiser is a legal entity - invalidating the document on the education of an employee of this legal entity, provided that he alone has a document on education confirming the acquisition of professional knowledge in the field of appraisal activities;
exit by this appraiser in his activities beyond the limits of the rights granted to him by a license to carry out appraisal activities;
non-compliance with the requirements established by the legislation of the Russian Federation;
decisions of the court, arbitration court, arbitration court.
An application for the revocation of a license to carry out valuation activities may be submitted by the authorized body, self-regulatory organizations, as well as other interested parties.
The list of grounds for the revocation of a license to carry out valuation activities specified in this article is exhaustive and cannot be changed except by introducing amendments and additions to this Federal Law.
The president
Russian Federation
B. YELTSIN
The Zakonbase website presents the FEDERAL LAW dated July 29, 1998 N 135-FZ "ON VALUATION ACTIVITIES IN THE RUSSIAN FEDERATION" in the most recent edition. It is easy to comply with all legal requirements if you familiarize yourself with the relevant sections, chapters and articles of this document for 2014. To search for the necessary legislative acts on a topic of interest, you should use convenient navigation or advanced search.
On the website "Zakonbase" you will find the FEDERAL LAW dated 29.07.98 N 135-FZ "ON EVALUATION ACTIVITIES IN THE RUSSIAN FEDERATION" in fresh and full version in which all changes and amendments have been made. This guarantees the relevance and reliability of the information.
At the same time, you can download the FEDERAL LAW of 29.07.98 N 135-FZ "ON EVALUATION ACTIVITIES IN THE RUSSIAN FEDERATION" completely free of charge, both in full and in separate chapters.
Federal Law No. 172-FZ "On Amendments to Certain Legislative Acts of the Russian Federation" signed by the President of Russia, despite numerous appeals from the appraisal community to Vladimir Putin with a request to reject the signing of the bill. The document introduces significant changes to Law N 135-FZ "On Valuation Activities in the Russian Federation".
Changes made to the law on valuation activities:
- a mandatory qualification exam was introduced;
- the mandatory examination of SROs of assessment reports was cancelled;
- introduced the responsibility of the customer for providing data on the object of assessment;
- the powers of the Council for Appraisal Activities under the Ministry of Economic Development of Russia have been changed.
The adoption of the law was commented by Irina Vishnevskaya, CEO Berkshire Advisory Group, uh Expert of the Working Body on methodological support and expertise under the Council for Appraisal Activities of the Ministry of Economic Development of the Russian Federation, expert of the Working Body for the Protection of the Rights and Legitimate Interests of Appraisers and the SROO of the Council for Appraisal Activities of the Ministry of Economic Development of the Russian Federation:
“This is a law that the President of the Russian Federation has already signed, and in order to implement it, everyone will have to start working in a new way. A new era in the industry has begun. Reboot".
Mandatory qualifying exam. For all
The draft law establishes a mandatory qualification exam for all appraisers. An appraiser who has a higher education and/or has undergone professional retraining in the field of assessment is allowed to take the exam. Exam frequency - every three years. After successfully passing the test, the appraiser will be able to work only in the areas indicated in the qualification certificate.
Oleinikov Vladimir, Partner, Head of the Financial Consulting Department of the SRG Group of Companies comments on the changes:
“In accordance with the new law, an appraiser can carry out appraisal activities only in the areas indicated in his qualification certificate. Thus, several areas will be singled out in the valuation activity - valuation of movable property, valuation real estate, business valuation, etc. Previously, for example, an equipment appraiser who had never appraised a business could sign a shareholding appraisal report without possessing the required level of competence. With the introduction of a certification measure in areas, the appraiser will first have to confirm his expert level in the valuation of property of a certain type, after which he will be entitled to sign valuation reports.”
You can retake the exam no earlier than 90 days later. While the appraiser does not have a qualification certificate, he cannot become a member of the SROO, carry out appraisal activities and draw up appraisal reports.
“The mandatory examination means that the state has taken measures to clean up the market, as a result of which the number of appraisers in the country is expected to be reduced from 20,000 to about 4,000. Passing the exam will turn into a months-long “scourge”, similar to how auditors pass exams,” comments Irina Vishnevskaya.
A qualification certificate is issued by a body authorized to conduct a qualification exam, provided that the applicant has passed the exam, and also has at least three years of work experience (experience) in the field of assessment. Moreover, at least a year of them - in the position of assistant appraiser or appraiser.
Oleinikov Vladimir assesses the introduction of requirements for the experience of an appraiser positively:
“The introduction of this measure is absolutely justified and is an indicator of an increase in the status of the profession. Previously, a university graduate who received a diploma of appraisal education and did not have a year of practice in appraisal activities could receive membership in the SRO and the status of an appraiser. Nothing prevented such an appraiser from signing reports on the valuation of the most complex property with a market value of over several billion rubles.
Which body will conduct the exam, how qualifications will be assessed and in what areas - is not indicated in the Federal Law. It should be noted that the lack of indication of specific areas creates the preconditions for the division of the profession into narrow specializations. Professionals practicing the valuation of several types of property will obviously be forced either to pass examinations in all areas, or to narrow the field of their professional activity. The adoption of this draft law will inevitably lead to an increase in the financial burden on appraisers.
“This is unlikely to lead to an increase in the cost of services,” notes Irina Vishnevskaya, “rather it means the limit of the market: firms of 1-2 people that exist as “showcases” on the Internet will unite. Consolidation will also affect companies with a name. Most likely, in the next Expert RA rating we will see completely different players in the appraisal market.”
The introduction of a mandatory qualification exam for appraisers was supported by Olga Kosets, President of the International Public Organization for the Support and Protection of Small and Medium Business "Business People", a Moscow municipal deputy:
“I believe that the state, as an interested party, has the right to make clear demands on the people who carry out the assessment. A mandatory exam will not only determine the level of qualification, but also stimulate the acquisition of an appropriate level of knowledge. The resistance and indignation of the expert community in this case is incomprehensible to me. Even if only because dishonest participants market - like a fly in the ointment in a barrel of honey damage the image of appraisers in general. Although I share the concern of some specialists who believe that it will be possible to pass a qualification certificate “for money”.
Recall that the issues of determining the level of competence and professionalism of appraisers have recently been actively discussed within the framework of the Council for professional qualifications financial market, acting in order to fulfill the instructions of the President of Russia on the creation of a system independent evaluation qualifications. The professional standard "Specialist in appraisal activities" has been developed. At the moment, the professional standard is being tested, as well as the development of assessment tools by centers for assessing qualifications.
Independent assessment of qualifications will be regulated by a special Federal Law "On Independent Assessment of Qualifications" (Draft Federal Law No. 1029618-6). Part 3 of Article 1 of the bill states:
Such a wording contradicts the position of the Constitutional Court of the Russian Federation, expressed in the decision of June 29, 2004 No. 13-P and establishing that the norms of the law that is specifically designed to regulate the relevant relations are recognized as priority. In addition, this provision of the draft law allows the priority of other normative legal acts of the Russian Federation over the law, which does not correspond to the constitutional principle of the supremacy of federal laws.
It is still difficult to say in what form two systems for assessing the qualifications of appraisers will coexist: mandatory (provided new edition 135-FZ) and voluntary (within the framework of the system of independent assessment of qualifications).
Cancellation of the mandatory examination of SROs of evaluation reports
The decision to cancel the mandatory examination of SROs looks inconsistent: over the past few years, changes have been introduced that are aimed specifically at strengthening the responsibility of experts when conducting examinations of assessment reports.
2011-2013 - requirements for the level of knowledge of experts were developed and approved, a unified qualification exam was introduced to confirm their professionalism;
2014. - the responsibility of experts for possible losses to consumers has been increased to 5,000,000 rubles;
2015. - the subject of expertise has been changed: the expert's duty has become to check the valuation report not only for its compliance with the requirements of the law, but also in terms of confirming the market value of the valuation object.
Irina Vishnevskaya believes that the abolition of mandatory expertise will inevitably lead to a decrease in the quality of evaluation reports:
“Because of the abolition of the mandatory examination of appraisal SROs, I expect a deterioration in the quality of services, due to the now lack of control of appraisers, especially regional ones, where the quality of expertise has previously lagged significantly behind the standards of market leaders - large Moscow and St. Petersburg companies. As a result, we will see an increase in the number of complaints from consumers of services and imposed disciplinary actions, especially in connection with the tightening of requirements under the disciplinary code of the SROO.
Given the massive privatization plan for 2016, a new threat is emerging. SRO expertise, which was previously mandatory, is no longer required, and as a result, the pressure of the state customer on appraisers, which has always been significant, but was limited to the argument that SROs will not miss the report, will disappear. Also, the self-regulation system, in addition to control functions, ensured the exchange of knowledge and training of appraisers. Now it won't."
Olga Kosets, on the contrary, is confident in the usefulness of abolishing the mandatory examination:
“My opinion is that the SRO institution has not taken root in our country today, its creation is premature. We are not ready to unite in professional communities for the sake of achieving state goals. Most often, SROs are an additional layer, as a result of which entrepreneurs incur additional costs. Mandatory examination, although it is free, has clear signs of corruption, so its abolition will be a positive factor.”
The state has long expressed dissatisfaction with the work of SRO experts, but systematically solved this problem, increasing the responsibility of experts. Now there is no mandatory examination at all. Who needed it? It is really difficult to ignore the fact that Irina Vishnevskaya pointed out: the abolition of the mandatory examination coincided with the upcoming large-scale privatization of state property.
Responsibility of the customer for providing data on the object of assessment
The draft law also contains positive changes, in particular, introduces the responsibility of the customer for providing data on the object of assessment. Previously, the appraiser was responsible for the objectivity of the assessment and self-regulatory organization who performed the examination. However, the objectivity of the assessment, no doubt, is significantly affected by the completeness and reliability of the initial information, which in some cases was very problematic to learn from the customer.
“Any transaction involves the responsibility of two parties - the customer and the contractor, this particular point is now enshrined in law. Previously, all responsibility for the objectivity of the assessment was assigned to the appraiser and the SRO, which performed the examination of the report. To create a transparent procedure for transactions with property, especially when it comes to state and municipal property, the initial data for the assessment received from the customer is a necessary item,” notes Olga Kosets.
The changes regarding customer liability are undoubtedly positive. Alina Tukhvatullina, a lawyer at FreshDoc.ru Document Constructor, believes that this norm cannot be called absolutely new:
“Amendments to the law on appraisal activities mainly affect the issues of appraisers' liability. But something is also provided for the customer of the assessment, a separate article in the law (15.2) will finally be devoted to him. The rights and obligations of the customer are discussed; highlighted, for example, the obligation of the customer to provide the appraiser with all the necessary information and documentation. Now the appraiser will be able to directly appeal to the obligation of the customer to contribute in every possible way to the assessment. Most likely, this norm cannot be called absolutely new, it is a question of clarifying the duties that existed before. After all, even now appraisers send a request to the customer to provide information on the object of appraisal, referring to Article 14 of the law on appraisal activities. But if now the provision of access to information that is a commercial secret depends on the goodwill of the customer, then the new law establishes the direct obligation of the customer to give access to documents that store a trade secret. Now, in practice, our clients prescribe access to trade secrets in an agreement on the provision of valuation services or in a separate confidentiality agreement.”
According to Irina Vishnevskaya, the changes relating to the responsibility of the customer are unlikely to be fully applied:
“As for attempts to lay responsibility on the customer, I do not believe in the efficiency of this mechanism. If this is advertised as a way to relieve assessors of their responsibility for having to double-check facts and data, we will continue to do so.”
Powers of the Council for Appraisal Activities under the Ministry of Economic Development of Russia
The authority to review draft regulatory legal acts of the Russian Federation in the field of appraisal activity and to submit recommendations for their approval is excluded from the powers of the Council for Appraisal Activities under the Ministry of Economic Development of Russia.
“The Council for Appraisal Activities under the Ministry of Economic Development of Russia is now an optional body,” explains Irina Vishnevskaya. “While further actions are not clear, the SROO will probably attempt to preserve it and legitimize the materials that are being developed there.”
The valuation community fears that such changes may lead to a transition from self-regulation of valuation activities (adoption of regulations taking into account the position of both the professional valuation community and the opinion of consumers of valuation services) to state regulation this area.
Most of the provisions of the Law come into force on July 01, 2017. However, the document contains a reservation: for members of the SROO (for persons who are members as of 01/01/2017):
- the rule that “an appraiser can carry out appraisal activities in the areas specified in the qualification certificate” will be applied from April 01, 2018;
- the rule that establishes required condition membership in the SROO, in addition to the current requirements, namely “the presence of a qualification certificate”, is applied from April 01, 2018.
On June 10, NP SRO "REDD" will hold a free open webinar on changes to the 135-FZ "On valuation activities in the Russian Federation".
