Regulations on gifts in the organization. Gifts to officials new rules. Annex to a typical position. Gift Notification

27.03.2021

In accordance with subparagraph "G" of clause 2 of the national plan to counter corruption for 2012 - 2013, approved by the Decree of the President of the Russian Federation of March 13, 2012 No. 297 "On the national plan to counter corruption for 2012 - 2013 and amending some of the acts of the President The Russian Federation on the Council of Corruption ", the Government of the Russian Federation decides:

1. To approve the attached typical provision on the report by certain categories of persons on obtaining a gift in connection with their official position or the performance of service (official) duties, delivery and assessment of the gift, sales (redemption) and the enrollment of funds reversed from its implementation.

2. To establish that the federal state bodies make gifts received by persons who replace the state positions of the Russian Federation and federal public servants in connection with the protocol events, business trips and other official events, their assessment for taking accounting, and also make decisions. On the implementation of the specified gifts.

3. The implementation of the powers stipulated by this resolution is carried out within the established limit number of federal civil servants, as well as the budget allocations provided for by the Federal State Body in the Federal Budget for manual and management in the field of established functions.

4. To the Ministry of Labor and Social Protection of the Russian Federation to provide explanations on issues related to the application of this resolution.

Typical position
about the report by certain categories of persons about obtaining a gift in connection with their official position or performance of service (official) duties, delivery and assessment of the gift, sales (redemption) and enrollment of funds reversed from its implementation
(appliance. Decree of the Government of the Russian Federation of January 9, 2014 No. 10)

1. The present typical position determines the procedure for reporting by persons replacing state (municipal) posts, state (municipal) employees, employees of the Central Bank of the Russian Federation, employees of the Pension Fund of the Russian Federation, the Fund of Social Insurance of the Russian Federation, the Federal Fund for Compulsory Medical Insurance, other organizations, Created by the Russian Federation on the basis of federal laws, as well as organizations created to fulfill the tasks set to federal state bodies (hereinafter referred to as persons who replace state (municipal) posts, employees, employees), about receiving a gift in connection with protocol events, service business trips and other official events, participation in which is associated with their official position or performance of service (official) duties, the procedure for renting and evaluating the gift, implementation (ransom) and enrollment of funds, reversed from its implementation.

2. For the purposes of this model provision, the following concepts are used:

"A gift received in connection with protocol events, service business trips and other official events" - a gift received by a person who replaces the state (municipal) position, employee, an employee from physical (legal) persons who exercise donation on the basis of the official position of belonging or execution. His service (official) duties, with the exception of stationery, which, within the framework of protocol events, business trips and other official events, have been provided to each participant of these events in order to fulfill their official (official) duties, colors and valuable gifts, which are awarded as a promotion (awards);

"Obtaining a gift in connection with an official position or in connection with the execution of official (official) duties" - obtaining a person who replaces the state (municipal) position, employee personally or through an intermediary from physical (legal) persons in the framework of the implementation provided for The official regulations (official instruction), as well as in connection with the execution of official (official) duties in cases established by federal laws and other regulatory acts that determine the peculiarities of the legal status and specifics of the professional official and labor activity of these persons.

3. Persons that replace state (municipal) posts, employees, employees are not entitled to receive gifts not provided for by the legislation of the Russian Federation from physical (legal) persons in connection with their official position or execution of service (official) duties.

4. Persons who replace state (municipal) posts, employees, employees are obliged in the manner prescribed by this Model Regulations, notify about all cases of receiving a gift due to their official position or performance of service (official) duties (municipal) authority, fund Or another organization in which these persons undergo the state (municipal) service or carry out labor activities.

5. Notification of the receipt of a gift in connection with the official position or execution of official (official) duties (hereinafter - notification), compiled according to the annex, is submitted no later than 3 working days from the date of receipt of the gift to the authorized structural unit (authorized organization) of the state (municipal) Authority, Fund or other organization in which the person who replaces the state (municipal) position, employee, employee undergo the state (municipal) service or carry out labor activities (hereinafter - the authorized structural unit (authorized organization). Documents are attached to the notification (if available ), confirming the cost of the gift (cash check, commercial check, a different payment document (acquisition) of a gift).

If a gift is received during a business trip, the notification is submitted no later than 3 working days from the date of the return of the person who received a gift from the service business trip.

If it is impossible to submit notice to the lines, indicated in paragraphs of the first and second of this clause, due to the person who is not recommended by the state (municipal) position, employee, employee, it seems no later than the next day after its elimination.

6. The notification is drawn up in 2 copies, one of which is returned to the person who submitted a notice, with a marking on registration, another copy is sent to the commission for the admission and disposal of the assets of the state (municipal) authority or the corresponding collegial body of the Fund or other organization (authorized organization), Educated in accordance with legislation on accounting accounting (hereinafter - the Commission or the Collegial Body).

7. A gift, the cost of which is confirmed by the documents and exceeds 3 thousand rubles or the cost of which received it to an employee, an employee is unknown, surrendered to the responsible person of an authorized structural unit (authorized organization), which takes it to storage on acceptance and transmission act no later than 5 working days From the date of registration of notification in the relevant log of registration.

8. A gift obtained by a person who replaces the state (municipal) position, regardless of its cost, is to be transferred to storage in the manner prescribed by paragraph 7 of this model provision.

9. Before the transfer of a gift for the act of acceptance and transmission, the responsibility in accordance with the legislation of the Russian Federation for the loss or damage to the gift carries a person who received a gift.

10. In order to accept the gift accounting in the manner prescribed by the legislation of the Russian Federation, the definition of its value is carried out on the basis of a market price acting on the date of adoption of a gift, or prices for similar material value in comparable conditions with the involvement of commission or collegial conditions, if necessary, organ Information about the market price is documented, and if the impossibility of documentary confirmation is expertly. The gift is returned to his face for the act of admission and transmission in the event that its value does not exceed 3 thousand rubles.

11. The authorized structural unit (authorized organization) provides inclusion in the prescribed manner adopted to accounting a gift, the cost of which exceeds 3 thousand rubles, into the register of federal property or the relevant register of the subject of the Russian Federation (registry of the municipality).

12. Person who replaces the state (municipal) position, employee, an employee, who passed a gift, can redeem him, sending an appropriate statement to the representative of the employer (employer), no later than two months from the date of delivery.

13. The authorized structural unit (authorized organization) within 3 months from the date of receipt of the application specified in paragraph 12 of this Model Provision, organizes an estimate of the value of a gift for implementation (ransom) and notifies a person in writing that submitted a statement on the results of the assessment, after What within a month the applicant redeems a gift based on the value estimation or refuses to redeem.

14. A gift for which not received a statement specified in paragraph 12 of this Model Provision, can be used by the state (municipal) body, a fund or other organization, taking into account the conclusion of a commission or a collegial body on the feasibility of using a gift to ensure the activities of the state (municipal) authority , Fund or other organization.

15. In the case of the inappropriateness of the use of a gift by the head of the state (municipal) authority, the Fund or other Organization, a decision is made to implement the gift and evaluation of its value for the implementation (ransom) carried out by the authorized state (municipal) bodies and organizations through trading in the manner prescribed by legislation of the Russian Federation.

16. An assessment of the value of the gift for implementation (ransom), provided for in paragraphs 13 and 15 of this model provision, is carried out by subjects of appraisal activities in accordance with the legislation of the Russian Federation on appraisal activities.

17. In the event that the gift is not redeemed or not implemented, the head of the state (municipal) authority, the Fund or other organization, it is decided to re-implement a gift, or about its gratuitous transfer to the balance of a charitable organization, or about its destruction in accordance with the legislation of the Russian Federation .

18. Means reversed from the sale of a gift are credited to the relevant budget income in the manner prescribed by the budget legislation of the Russian Federation.

application
to the Model Regulations on the message
categories of persons about receiving a gift
in connection with their official position or
performance of service (official)
responsibilities, delivery and assessment of gift, implementation
(redemption) and enrollment of funds reversed from it
sales

Gift Notification

(Name of the Commissioner

_________________________________________________

structural unit

_________________________________________________

state (municipal) authority, Fund

_________________________________________________

or other organization (authorized organization)

from __________________________________________

_________________________________________________

(Full name, held position)

Notification of the receipt of a gift from "___" ______________ 20__

I inform about getting ________________________________________________

(date of receiving)

gift (s) on ______________________________________________________

(Name of the protocol event, service

business trips, other official events, place and

the date of the)

Appendix: _________________________________________ on ________ sheets.

(Title of the document)

Person present

notification ___________ ___________________ "__" ____ 20__.

(signature) (deciphering the signature)

The person who accepted ___________ _____________________ "__" ____ 20__.

notification (Signature) (Signature Decoding)

Registration number in the registration log of notifications

________________

"___" ________ 20__

_____________________________

* Filled in the presence of documents confirming the cost of the gift.

Overview of the document

Officials are obliged to inform their employer about all cases of their gifts, which were awarded at official events in connection with the official position of the official (official) duties believed or executing them.

It does not apply to stationery, colors and promotions (awards).

This responsibility is assigned to persons replacing state (municipal) posts, state (municipal) employees serving the CBR, employees of the FFR, FSS, FFOMs, other government agencies. They are forbidden to take gifts not provided for by the legislation of Russia, from individuals and legal entities in connection with the official position or execution of official (official) duties.

As a general rule, a notice of receipt of a gift is presented no later than 3 working days from the date of its presentation. A document confirming the cost of the gift is also filed (if any).

One copy of the notification is returned to the official with a mark on registration, the other is sent to the commission for the admission and disposal of assets or to the appropriate collegial body formed in accordance with the legislation on accounting.

A gift is more expensive than 3 thousand rubles. Or an indefinite value is given to the responsible person of the employer for storage. The present, obtained by a person who replaces the state (municipal) position is transferred to storage regardless of its value.

If the gift cost does not exceed 3 thousand rubles, he returns to the official. If a gift is more expensive, the official can buy it.

If the gift is not redeemed and is not needed to ensure the activities of the relevant organ or organization, it is implemented at the auction. If the present failed to implement with 2 attempts, it is free of charge to a charitable organization or destroyed.

Funds reversed from sales or repurchase of gifts are credited to the income of the relevant budget.

Document's name:
Document Number:	10
Document type:
Accepted	Government of the Russian Federation
Status:	Suitable
Published:
Date of adoption:	January 9, 2014.
Start date:	January 18, 2014.
Editorial date:	October 12, 2015.

On the procedure for reporting by individual categories of persons on obtaining a gift in connection with the protocol events, business trips and other official events, participation in which is related to the performance of service (official) ...

Government of the Russian Federation

Decision

On the procedure for reporting by individual categories of persons on obtaining a gift in connection with the protocol events, service business trips and other official events, participation in which is related to the execution of service (official) duties, delivery and assessments of the gift, implementation (ransom) and enrollment of funds reversed from its implementation *

Document with changes made by:
(Official Internet portal of legal information www.pravo.gov.ru, 14.10.2015, N 0001201510140003).
____________________________________________________________________

________________
Decree of the Government of the Russian Federation of October 12, 2015 N 1089 ..

Government of the Russian Federation
(Preamble in the editors entered into force from October 22, 2015 by the Decree of the Government of the Russian Federation of October 12, 2015 N 1089.

decides:

1. To approve the attached model provision on the report with certain categories of persons on obtaining a gift in connection with the protocol events, business trips and other official events, participation in which is related to the performance of service (official) duties, delivery and assessment of the gift, sales (ransom) and enrollment of funds reversed from its implementation.
Resolution of the Government of the Russian Federation of October 12, 2015 N 1089.

4. To the Ministry of Labor and Social Protection of the Russian Federation to provide explanations on issues related to the application of this resolution.

5. The federal executive bodies, the management of whose activities by the Government of the Russian Federation, to develop and approve the procedure for obtaining applications to those who replace the state positions of the Russian Federation, and federal public servants of a gift in connection with protocol events, service business trips and other official events, participation in which are due to the execution of service (official) duties, its passing, assessment and implementation (ransom) on the basis of a model regulation approved by this Decree, and Decisions of the Government of the Russian Federation of October 12, 2015 N 1088 "On approval of the Rules notification of a gift to the Chairman Governments of the Russian Federation, Deputy Chairman of the Government of the Russian Federation, Minister of the Russian Federation, on which the organization of the work of the Government Commission on the Coordination of Open Government is entrusted , heads of federal ministries, federal services and federal agencies, the management of whose activities are carried out by the Government of the Russian Federation, federal services and federal agencies concluded by this federal ministries, in connection with protocol events, service business trips and other official events, participating in which they are fulfilling them Service (official) duties, as well as the delivery of a gift, applying for its redemption, consideration of the use of a gift. "
Decree of the Government of the Russian Federation of October 12, 2015 N 1089)

6. Recommend to federal state bodies, state authorities of the constituent entities of the Russian Federation and local governments, the Central Bank of the Russian Federation and the organizations established by the Russian Federation on the basis of federal laws, organizations created to fulfill the tasks set to federal government agencies, to develop and approve the procedure Messages about receiving a gift in connection with protocol events, service business trips and other official events, participation in which is associated with the execution of official (official) duties, its passing, assessment and implementation (ransom) on the basis of a model regulation approved by this Resolution.
(Item is additionally included from October 222015 by the Decree of the Government of the Russian Federation of October 12, 2015 N 1089)

Chairman of the government
Russian Federation
D.Medvedev

Typical status on the message with certain categories of persons on obtaining a gift in connection with protocol events, service business trips and other official events, participation in which is related to the execution of service (official) duties, delivery and assessment of the gift, sales (redemption) and enrollment of funds reversed from its implementation *

________________
* The name of the editorial office entered into force from October 22, 2015 by the Decree of the Government of the Russian Federation of October 12, 2015 N 1089 ..

2. For the purposes of this model provision, the following concepts are used:

"A gift received in connection with protocol events, service business trips and other official events" - a gift received by a person who replaces the state (municipal) position, employee, an employee from physical (legal) persons who exercise donation on the basis of the official position of belonging or execution. His service (official) duties, with the exception of stationery, which, within the framework of protocol events, business trips and other official events, have been provided to each participant of these events in order to fulfill their official (official) duties, colors and valuable gifts, which are awarded as a promotion (awards);

"Getting a gift & NBSP with communication with protocol events, service business trips and other official events, participation in which is related to the execution of official (official) duties & NBSP - getting a person who replaces the state (municipal) position, employee personally or through an intermediary from physical (legal ) Persons in the framework of the implementation of the activities provided for by the Official Regulations (official instructions), as well as in connection with the execution of official (official) duties in cases established by federal laws and other regulatory acts that determine the features of the legal status and specificity of the professional official and labor activity of the specified Persons.
Resolution of the Government of the Russian Federation of October 12, 2015 N 1089.

3. Persons who replace state (municipal) posts, employees, workers are not entitled to receive gifts from physical (legal) persons due to their official position or performance of service (official) duties, with the exception of gifts obtained in connection with protocol events, Official business trips and other official events, participation in which is related to the performance of service (official) duties.
(The point in the editorial office entered into force from October 22, 2015 by the Decree of the Government of the Russian Federation dated October 12, 2015 N 1089.

4. Persons who replace state (municipal) posts, employees, employees are obliged in the manner prescribed by this Model Regulations, notify about all cases of receiving a gift & NBSP of communication with protocol events, business trips and other official events, participation in which the performance of service (official) duties, & NBSP state (municipal) authority, fund or other organization in which these persons undergo state (municipal) service or carry out labor activities.
(The point in the editorial office entered into force from October 22, 2015 by the Decree of the Government of the Russian Federation dated October 12, 2015 N 1089.

5. Notification of the receipt of a gift & NBSP of communication with protocol events, service business trips and other official events, participation in which is associated with the execution of service (official) duties & NBSP (hereinafter - notification), compiled according to the annex, seems no later than 3 working days from the date of receipt of the gift to an authorized structural unit (authorized body or organization) of the state (municipal) authority, a fund or other organization, in which the person who replaces the state (municipal) position, employee, employee undergo the state (municipal) service or carry out labor activities (hereinafter - the authorized structural Division (authorized body or organization). Documents are attached to the notification (if any), confirming the cost of the gift (cash receipt, commodity check, another payment document (acquisition) of the gift).
(Paragraph in the editorial office entered into force from October 22, 2015 by the Decree of the Government of the Russian Federation of October 12, 2015 N 1089.

If a gift is received during a business trip, the notification is submitted no later than 3 working days from the date of the return of the person who received a gift from the service business trip.

If it is impossible to submit notice within the deadlines specified in paragraphs of the first and second of this paragraph, due to the person who is replaced by the state (municipal) position, employee, employee, it seems no later than the next day after it is eliminated.

6. The notification is drawn up in 2 copies, one of which is returned to the person who submitted a notice, with a marking on registration, another copy is sent to the commission for the admission and disposal of assets of the state (municipal) authority or the corresponding collegial body of the Fund or other organization (authorized body or organization ), formed in accordance with the legislation on accounting accounting (hereinafter - the Commission or the Colleague Organ).
(The point in the editorial office entered into force from October 22, 2015 by the Decree of the Government of the Russian Federation dated October 12, 2015 N 1089.

7. A gift that the cost of which is confirmed by the documents and exceeds 3 thousand rubles or the value of which received it to an employee, an employee unknown, surrender to the responsible person of an authorized structural unit (authorized body or organization), which takes it to storage on the act of reception and transmission no later than 5 Working days from the date of registration of notification in the relevant logbook.
(The point in the editorial office entered into force from October 22, 2015 by the Decree of the Government of the Russian Federation dated October 12, 2015 N 1089.

8. A gift obtained by a person who replaces the state (municipal) position, regardless of its cost, is to be transferred to storage in the manner prescribed by paragraph 7 of this model provision.

11. The authorized structural unit (authorized body or organization) ensures the inclusion in the prescribed manner adopted by the gift accounting, the cost of which exceeds 3 thousand rubles, in the register of federal property or the relevant register of the constituent entity of the Russian Federation (registry of the municipality).
(The point in the editorial office entered into force from October 22, 2015 by the Decree of the Government of the Russian Federation dated October 12, 2015 N 1089.

13. The authorized structural unit (authorized body or organization) within 3 months from the date of receipt of the application specified in paragraph 12 of this Model Provision, organizes an assessment of a gift value for implementation (ransom) and notifies a person in writing that submitted a statement about the results of the assessment , After that, during the month, the applicant redeems a gift based on the assessment of cost or refuses to redeem.
(The point in the editorial office entered into force from October 22, 2015 by the Decree of the Government of the Russian Federation dated October 12, 2015 N 1089.

13_1. If, in relation to the gift made of precious metals and (or) precious stones, did not come from persons replacing government positions, government officials statements specified in paragraph 12 of this Model Regulations, or in case of refusal of these persons from buying out such a gift Gift made of precious metals and (or) precious stones to be transmitted by an authorized structural unit (authorized body or organization) to a federal state institution "Public institution for the formation of the State Fund for Precious Metals and Gemstones of the Russian Federation, storage, vacation and the use of precious metals and Gemstone (Gokhran Russia) under the Ministry of Finance of the Russian Federation "to enroll in the State Fund for precious metals and precious stones of the Russian Federation.
(Item is additionally included from October 22, 2015 by the Decree of the Government of the Russian Federation of October 12, 2015 N 1089)

18. Means reversed from the sale of a gift are credited to the relevant budget income in the manner prescribed by the budget legislation of the Russian Federation.

Annex to a typical position. Gift Notification

application
to the Model Regulations on the message
certain categories of persons
about receiving a gift
in connection with the protocol events,
service business trips and other
official events
participation in which is associated with the performance of them
service (official) duties & NBSP,
delivery and gifting evaluation,
implementation (redemption)
and enrollment of funds
reversed from its implementation
(Editors,
entered from October 22, 2015
decree of Government
Russian Federation
dated October 12, 2015 N 1089. -
See previous edition)

Gift Notification



	(Name of the Commissioner

	structural unit

	state (municipal) authority,

	foundation or other organization (authorized body or organization)


	(Full name, held position)

Notification of receiving a gift from "____" __________ 20__g.


I inform about getting
		(date of receiving)
gift (s) on
(Name of the protocol event, business travel, other official events, place and date)


Gift name	Gift characteristic, his description	Number of objects	Cost in rubles *

________________

* Filled in the presence of documents confirming the cost of the gift.

Application:

(Title of the document)

Person present

notification

(signature)

(full name)

Face adopted

notification

(signature)

(full name)

Registration number in the registration log of notifications

Editorial Document Taking into account
changes and additions prepared
JSC "Codex"

Document's name:	On the procedure for reporting by individual categories of persons on obtaining a gift in connection with the protocol events, service business trips and other official events, participation in which is related to the execution of service (official) duties, delivery and assessments of the gift, implementation (ransom) and enrollment of funds reversed from its implementation (as amended on October 12, 2015)
Document Number:	10
Document type:	Decree of the Government of the Russian Federation
Accepted	Government of the Russian Federation
Status:	Suitable
Published:	Meeting of the legislation of the Russian Federation, N 3, 01/20/2014, Article 279 Russian newspaper, N 5, 01/14/2014 Official Internet portal of legal information www.pravo.gov.ru, 01/10/2014
Date of adoption:	January 9, 2014.
Start date:	January 18, 2014.
Editorial date:	October 12, 2015.

In January, the new decree of the Government of the Russian Federation N 10 entered into force, approved by the Model Regulations on the report of information received by them (hereinafter referred to as the Model).
The Government of the Russian Federation within the framework of the National Anti-Corruption Strategy conducts work aimed at preventing corruption offenses and the fight against corruption in government bodies and organizations. The publication of a typical position is the result of the work being carried out.
The ban on gifts to officials is one of the most discussed anti-corruption measures of Russian legislation.

The Civil Code does not allow donation, with the exception of ordinary gifts, the cost of which does not exceed 3,000 rubles, persons replacing the state positions of the Russian Federation, state positions of the constituent entities of the Russian Federation, municipal positions, civil servants, a municipal employee who serves the Bank of Russia in connection with their official position or in connection with the performance of official duties (Art. 575 of the Civil Code of the Russian Federation).
In the same article, it was clarified that the specified prohibition does not apply to cases of donation in connection with protocol events, service business trips and other official events. Gifts, the cost of which exceeds 3,000 rubles, is recognized according to the federal property, the property of the constituent entity of the Russian Federation or municipal property and are transmitted to the employees on the act to the authority in which the said person replaces the position.
A similar prohibition is installed in Art. 12.1 of the Federal Law of 25.12.2008 N 273-FZ "On Countering Corruption". In addition, the law states that a person who has surrendered a gift received by him in connection with the protocol event, a business trip and another official event, can redeem it in the manner established by the regulatory legal acts of the Russian Federation.
The corresponding prohibitions are enshrined in special legislation regulating the features of the service of individual categories of employees (for example, in Art. 17 of the Federal Law of 27.07.2004 N 79-FZ "On the State Civil Service of the Russian Federation").
In early 2012, the National Anti-Corruption Plan was approved for 2012-2013 (approved by the Decree of the President of the Russian Federation of March 13, 2012 N 297). In sub. "G" p. 2 of this act was provided that on October 1, 2012, a typical regulatory act must be issued, which obligs the above categories of persons to report in cases established by federal laws, to obtain a gift in connection with their official position. or in connection with their duties.
In the type of act, it was assumed to identify such concepts as "receiving a gift in connection with an official position or in connection with the performance of official duties," gifts obtained in connection with protocol events, service business trips and other official events ", to establish a period during which It is necessary to report on the receipt of a gift, and determine the order of delivery of the gift, the procedure for its assessment, implementation and enrollment of funds corrupted from its implementation into the relevant budget, as well as the procedure for repurchase of a gift.
This typical act (typical position) was published in January of this year, much later than the alleged period. A typical position explains the procedure for the actions of the body, a fund or other organization in which the gifted works or is serving: from the moment of receipt of the gift before its redemption, sales or destruction.
Let's try to figure out the details of the new decree of the Government of the Russian Federation of 09.01.2014 N 10.

Getting a gift: who, where, when

However, we will immediately make a reservation that it is not entirely correct to call the persons who extends the action of a typical position, officials or civil servants, because we are talking about a broader group of workers and employees, namely:
- about persons replacing state or municipal positions;
- about state or municipal employees;
- about employees of the Central Bank of the Russian Federation;
- about the employees of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund for Compulsory Medical Insurance;
- On employees of other organizations established by the Russian Federation on the basis of federal laws, as well as organizations created to fulfill the tasks set up to federal government agencies.
In the comments of the Government Apparatus of the Russian Federation to the Decree of the Government of the Russian Federation, approved by the Model position, explained that the action of this typical position applies to:
- members of the Government of the Russian Federation;
- managers of ministries and departments;
- governors;
- mayors of cities and other heads of municipalities;
- heads of local administrations, members of the Federation Council;
- deputies of the State Duma and legislative bodies of the constituent entities of the Russian Federation;
- deputies of representative bodies of municipalities;
- judges;
- members of the control and counting bodies and other persons replacing state and municipal positions;
- all state and municipal employees;
- employees of the Central Bank of the Russian Federation, the Pension Fund of the Russian Federation, the Federal Fund for Compulsory Medical Insurance, OAO Gazprom, State Corporations, Scientific and Educational Institutions, the founders of which are the Russian Federation, and other organizations created to fulfill the tasks of federal state bodies.
It is important that the typical position regulates the procedure for renting not any gifts, but only those of which were obtained from individuals or legal entities during protocol events, business trips and other official events, participation in which is related to the official position of the official positions of service provisions (official) duties.
At the same time, the exclusion is the stationery, which are provided to each participant of these events in order to fulfill their service (official) duties, colors and valuable gifts, which are awarded as a promotion (award).
Note: Getting a gift through an intermediary does not cancel the action of a model position and does not affect the order of delivery of the gift.
Now we are granted to report all cases of receiving a gift in connection with their official position or execution of service (official) duties in the State (Municipal) authority, a fund or other organization in which these persons undergo the state (municipal) service or carry out labor activities.

Procedure for granting a gift notice

Within three working days from the date of receipt of the gift, the gifted is obliged to submit a notice of a gift to an authorized structural unit (authorized organization) of the state (municipal) authority, a fund or other organization in which the state (municipal) service is undergoing or carries out work.
If you submit a notice for a three-day period, it is impossible for the reason that does not depend on the belonging, it seems no later than the next day after it is eliminated.
The notification sample is given in the application to a typical position.

application
to the Model Regulations on the message
categories of persons about receiving a gift
in connection with their official position or
performance of service (official)
responsibilities, delivery and assessment of gift, implementation
(redemption) and enrollment of funds reversed from it
sales

Gift Notification

Note: If a gift is received during a business trip, the notification is submitted no later than 3 working days from the date of the return of the person who received a gift from the service business trip.
The notice is drawn up in 2 copies, one of which is returned to the person who submitted a notice, with a marking on registration, another copy is sent to the commission for the admission and disposal of the assets of the state (municipal) authority or the corresponding collegial body of the Fund or other organization (authorized organization) formed in According to the legislation on accounting (hereinafter - the Commission or the collegial body).
Documents are attached to the notification (if available), confirming the cost of the gift (cash check, sales check, another payment document (acquisition) of the gift). A gift, the cost of which is confirmed by the specified documents and exceeds 3000 rubles or the value of which is unknown, gives up a responsible person of an authorized structural unit (authorized organization).
The exceptions are gifts obtained by persons replacing the state (municipal) Position: they are transferred to storage regardless of their value.
For non-compliance with the requirements for notification and delivery of a gift received at an official event in connection with the execution of official duties, the gifted must be attracted to disciplinary responsibility until dismissal for non-compliance with restrictions and prohibitions established in order to combat corruption.

Storage, Return and Buying Gift

The responsible person accepts a gift for storing on the act of acceptance and transmission no later than 5 working days from the date of registration of notification in the relevant logbook. Up to this point, the responsibility, according to the legislation of the Russian Federation, the loss or damage to the gift carries a person who received a gift.
The next step is to determine the cost of the gift. It is carried out on the basis of either a market price acting on the date of adoption of a gift, or the prices of similar material value in comparable conditions with the involvement of its establishment of the Commission or the Colleagide authority.
Information about the market price is documented, and if the impossibility of documentary confirmation is expertly.
When the price is determined, and it is found that the cost of the gift does not exceed 3000 rubles, the latter returns to his face on the act of acceptance and transmission.
If there is more than 3000 rubles, the authorized structural unit (authorized organization) provides its inclusion in the federal property register or the relevant register of the subject of the Russian Federation (the register of the municipality).
Typical position provides the right person to redeem the gift belonging to him. To do this, the gifted should be directed to the representative of the employer (employer) appropriate statement no later than two months from the date of delivery.
Within 3 months from the date of receipt of the application, the authorized structural unit (authorized organization) organizes an assessment of the value of a gift for implementation (ransom) and notifies a person in writing to submitted a statement about the results of the assessment, after which within a month the applicant redeems a gift for the prescribed as a result Value estimates or refuses to redeem.
Note: An assessment of the cost of a gift for implementation (ransom) is carried out by subjects of appraisal activities in accordance with the legislation of the Russian Federation on appraisal activities.
If the person who received a gift does not want to redeem it, the state (municipal) authority, the Fund or other organization is guided by the following procedure:
- a gift can be used by the state (municipal) body, a fund or other organization, taking into account the conclusion of the commission or a collegial body on the feasibility of using a gift to ensure the activities of the state (municipal) authority, a fund or other organization;
- in the case of the inappropriateness of the use of the gift The head of the state (municipal) authority, the Fund or other organization decides on the implementation of the gift and the assessment of its value for implementation (redemption) through trading;
- If a gift is not redeemed or not implemented, the head of the state (municipal) authority, the Fund or other organization decides on the re-implementing of the gift, or about its gratuitous transfer to the balance of a charitable organization, or about its destruction in accordance with the legislation of the Russian Federation.
The means of the presentation (redemption) of the gift are credited to the relevant budget income in the manner prescribed by the budget legislation of the Russian Federation.
State, municipal authorities and organizations in a three-month period (until April 9, 2014) should develop and adopt their regulatory legal acts that determine the procedure for receiving a gift, its delivery, repurchase and implementation based on the features of these bodies and organizations.
It should be noted that before the adoption of a new standard position, similar procedures for gifts have already been established in the departmental and local regulatory acts of state and municipal authorities, but often contradicted each other. Approval by the Government of the Model Provision will certainly solve this problem. However, it will be an effective method of combating corruption - only practice will show.

Council of Deputies

Municipal District

Biryulyovo East

__________________ № __________________

On approval of the procedure for communication with certain categories of persons on obtaining a gift in connection with protocol events, business trips and other official events, participation in which is related to the performance of official duties (implementation of authority), and evaluating the gift, sales (redemption) and enrollment of funds, reversed from its implementation

Based on paragraph 5 of part 1 of article 14 of the Federal Law of March 2, 2007 No. 25-FZ "On Municipal Service in the Russian Federation", paragraph 7 of Part 3 of Article 12.1 of the Federal Law of December 25, 2008 No. 273-FZ "On Countering Corruption" and decisions of the Government of the Russian Federation dated January 9, 2014 No. 10 "On the procedure for reporting by certain categories of persons on obtaining a gift in connection with protocol events, business trips and other official events, participation in which is related to the performance of service (official) duties, passing and Estimates of the gift, implementation (ransom) and enrollment of funds reversed from its implementation »Council of deputies of the Municipal District of Biryulyovo East decided:

1. To approve the procedure for reporting by certain categories of persons on obtaining a gift in connection with protocol events, business trips and other official events, participation in which is related to the execution of official duties (exercise authority), delivery and assessment of the gift, sales (redemption) and enrollment of funds reversed from its implementation (application).

3. Control over the implementation of this decision to be entrusted to the head of the municipal district of Biryulyovo East Yakovlev Elena Nikolaevna.

Chaptermunicipal District

Biryulyovo East E.N. Yakovlev

Term of receiving conclusions

according to the results of independent

anti-corruption expertise

Start: 05/23/2016

Ending: 05/31/2016

application

to the decision of the Council of Deputies of the Municipal District of Biryulyovo East

from ___ _________ 2016 № ____

Order

messagesspecial categories of persons about receiving a gift in connection with protocol events, service business trips and other official events, participation in which is related to the execution of official duties (implementation of authority), delivery and evaluation of the gift, sales (redemption) and enrollment of funds reversed from its implementation

1. This procedure regulates the issues of the issue of the head of the Municipal District of Biryulyovo East and Municipal employees of the Council of the Council of Deputies of the Municipal District of Biryulyovo East (hereinafter referred to which is related to their official position (exercise of authority) or the performance of official duties (hereinafter - participation in official events), as well as issues of delivery and assessment of the gift, implementation (repurchase) and enrollment of funds reversed from its implementation.

2. For the purposes of this Procedure, the use of the phrases "A gift received in connection with participation in official events" and "Obtaining a gift in connection with participation in official events" is equivalent to the concepts of respectively "a gift received in connection with protocol events, service business trips and other officials Events "and" Getting a gift in connection with protocol events, service business trips and other official events, participation in which is related to the execution of official (official) duties, "established by paragraph 2 of the Model Regulations on the report of individual categories of persons on obtaining a gift in connection with protocol events , business travel and other official events, participation in which is related to the execution of service (official) duties, delivery and assessment of the gift, implementation (ransom) and enrollment of funds reversed from its implementation, approved by the Government Decree of the Russian Federation Eractions of January 9, 2014 No. 10.

3. The head of the municipal district, municipal employees are not entitled to receive gifts from physical (legal) persons in connection with their official position (exercise authority) or the performance of official duties, with the exception of gifts obtained in connection with participation in official events.

4. The head of the municipal district, municipal employees are obliged in accordance with the present order to report all cases of receiving a gift in connection with the participation of official events of the Council of Deputies of the Municipal District of Biryulyovo Eastern (hereinafter - the apparatus of the Council of Deputies).

5. The message is issued in writing in the form of a notice of a gift in connection with participation in official events (hereinafter referred to as notice) compiled in the form in accordance with Appendix 1 to this Procedure.

6. Notice, no later than 3 working days from the date of receipt of the gift, seems to be a municipal employee of the Council of the Council of Deputies, to whose official duties are subject to work with notifications. Documents are attached to the notification (if available), confirming the cost of the gift (cash check, sales check, another payment document (acquisition) of the gift).

If a gift is received during a business trip, the notification is submitted no later than 3 working days from the date of the return of the person who received a gift from the service business trip.

If it is impossible to submit notice to the deadlines specified in paragraphs of the first and second of this clause, due to the head of the head of the municipal district, the municipal employee, it seems no later than the next day after its elimination.

7. The notice is drawn up in 2 copies, one of which is returned to the chapter of the municipal district, the municipal employee who submitted a notice, with a mark on registration in the registration log of notifications, decorated in accordance with Appendix 2 to this Procedure, another copy is sent to the Commission of the Council of Deputies and The disposal of non-financial assets formed in accordance with the legislation on accounting accounting (hereinafter - the Commission).

8. A gift, the value of which is confirmed by the documents and exceeds three thousand rubles or the value of which he received it by the municipal employee unknown, gives up a material and responsible person of the office of the Council of Deputies, which takes it to storage on the act of receiving-transmission, drawn up in accordance with Appendix 3 to this Procedure, Not later than 5 working days from the date of registration of the notice.

9. A gift received by the head of the municipal district, regardless of its value, is to be transferred to storage in the manner prescribed by paragraph 8 of this Procedure.

10. Before the transfer of a gift on the act of acceptance and transfer, responsibility in accordance with the legislation of the Russian Federation for the loss or damage to the gift carries a person who received a gift.

11. In order to make a gift to accounting in accordance with the procedure established by the legislation of the Russian Federation, the definition of its value is carried out on the basis of a market price acting on the date of adoption of a gift, or prices for similar material value in comparable conditions with the involvement of the Commission. Information about the market price is documented, and if the impossibility of documentary confirmation is expertly. In the event that the cost of the gift does not exceed three thousand rubles, it returns to his person to his face on the act of returning a gift, compiled according to Appendix 4 to this Procedure.

12. A municipal employee of the Council of the Council of Deputies, whose official duties applies to the maintenance of accounting ensures the inclusion in the prescribed manner of the gift taken to accounting, the cost of which exceeds three thousand rubles. , In the registry of the municipal property of the Municipal District of Biryulyovo East.

13. The head of the municipal district, the municipal employee who surrendered a gift can redeem him, sending them according to the chairman of the Commission, the representative of the employer (employer) the appropriate statement no later than two months from the date of delivery of the gift.

14. Material-responsible person within 3 months from the date of receipt of the application (paragraph 13 ) Organizes the implementation (ransom) and notifies a person in writing that submitted a statement on the results of the assessment, after which within a month the applicant redeems a gift based on the assessment of the cost or refuses to redeem.

15. A gift for which no application was received (paragraph 13) can be used to ensure the activities of the local government bodies of the municipal district.

The decision on the feasibility of using a gift in these purposes is made by the head of the municipal district, taking into account the conclusion of the Commission.

16. In the case of the inappropriateness of the use of the gift of the chapter of the municipal district, a decision is made to implement the gift and evaluating its value through trading in the manner prescribed by the legislation of the Russian Federation.

17. An assessment of the value of the gift for implementation (redemption) provided for in paragraphs 14 and 16 of this Procedure is carried out by subjects of appraisal activities in accordance with the legislation of the Russian Federation on appraisal activities.

18. In the event that the gift is not redeemed or not implemented, the chapter of the municipal district is made a decision on re-implementing a gift, or about its gratuitous transfer to the balance of a charitable organization, or about its destruction in accordance with the legislation of the Russian Federation.

19. Means reversed from the sale of a gift (redemption) are credited to the budget of the Biryulyovo Eastern Municipal District's budget in the manner prescribed by the budget legislation of the Russian Federation.

Attachment 1

In the apparatus of the Council of Deputies of the Municipal District of Biryulyovo East

from ____________________________

______________________________________

(Full name, name of the position of the person who received a gift)

Gift Notification

"____" _____________ 20__

This is notifying about receiving _________________

(date of receiving)

gift (s) on _________________________________________________________

(Name of the protocol event, business travel, other official events, place and date)

Appendix: ________________________________________ on _____ sheets.

(Title of the document)

The person who submitted a notification _________ _____________ __ ____ 20__

The person who accepted the notification _______________________ __ ____ 20__

(signature) (deciphering the signature)

Registration number in the registration log of notifications _____________

"__" _________ 20__

Appendix 2.

to the order of communication with certain categories of persons on obtaining a gift in connection with protocol events, service business trips and other official events, participation in which is related to the performance of official duties (exercise of authority), delivery and assessment of the gift, sales (redemption) and enrollment of funds reversed From its implementation

Magazine

registration of notifications about receiving a gift

Started "___" _____________ 20__

Occasted "___" ___________ 20__

On _____ sheets

Appendix 3.

gift reception № ____

The apparatus of the Council of Deputies of the Municipal District of Biryulyovo East

We, the following, compiled a real act that _______________________________________________________________________ passed

(Full name and position of the person who pays a gift)

and financially responsible person ______________________________________

(F.I., position)

accepted the following gifts for responsible storage:

This Act is compiled in two copies: one copy - for an official, second copy - for a materially responsible person.

Appendix: _____________________________________ on _______ sheets.

(Document name (if available):

check, warranty card, etc.)

Accepted for responsible storage passed for responsible storage

_________ _______________________ _________ _____________________

(Signature) (Signature Decoding) (Signature) (Signature Decoding)

Appendix 4.

gift refund number _____

Moscow "___" __________ 20__

Financially responsible person ___________________________________________________

(F.I., position)

based on paragraph __ of the order of communication with certain categories, the face of receiving a gift in connection with protocol events, business trips and other official events, participation in which is related to the execution of official duties (exercise authority), delivery and assessment of the gift, sales (redemption) and enrollment of funds reversed from its implementation approved by the decision of the Council of Deputies of the Municipal District of Biryulyovo East ________________, returns __________________________________________

(F.O., Name of position)

gift ___________________________, transferred by the act of receiving gifts from "___" ______________ 20__ _____.

Issued adopted

_________ _____________ _________ _____________

(signature) (decoding) (signature) (decoding)

"___" ___________ 20__ "___" ____________ 20__

Filled in the presence of documents confirming the cost of the gift.

Filled in the presence of documents confirming the cost of the gift

Many organizations on the eve of the celebration of the New Year are thinking about ways to encourage their employees. Some are going

gifts for workers can be different: from inexpensive candies and soft toys to household appliances and expensive

accessories.

In pre-holiday, it is important to remember the correct design of the order and conditions of donation in local acts and on other nuances that will allow the company to avoid claims from the tax authorities. When is it necessary to issue a written contract of donation? Who can't give and take gifts? Is it always a gift at the presentation of a gift?

We regulate the procedure for issuing gifts to employees

The employer has the right to encourage an employee who conscientiously executes labor duties, declaring gratitude to him by paying a prize, rewarding with a valuable gift, certificate, presenting the best in the profession, etc. (Part. 191 of the Labor Code of the Russian Federation). However, gifts to employees can be awarded not only for their employment achievements, but also by tradition (for holidays, birthdays, anniversaries, etc.).

Labor legislation does not oblige the employer to regulate the procedure for issuing gifts in local acts. At the same time, fixing the foundations and conditions of donation in the internal documents can benefit the employer. First, it will avoid issues from the tax authorities. Secondly, save from possible errors when issuing gifts. Thirdly, it will help to increase the loyalty of employees.

To secure the conditions and the procedure for issuing gifts, it is not necessary to develop a separate local act. The necessary items can be included in the existing documents, for example, the rules of the internal labor regulation, the provision on social guarantees, about the bonus or a collective agreement (if available) (h. The first Article 8 of the Labor Code of the Russian Federation).

To congratulate the municipal or civil servant and comply with the norm of legislation, limit the inexpensive presents in the amount of up to 3000 rubles (Art. 575 of the Civil Code of the Russian Federation)

In the documents it is advisable to register all cases where the employer gives gifts, fix the order of documentary design of the gift, to identify the categories of employees and the limit size of the value of the present. For example, it can be established that for employees of workers of the specialties, presents cost up to 2000 rubles, specialists and administrative and administrative staff are up to 4,000 rubles, leaders - up to 6,000 rubles, and employees to 1000 rubles.

To confirm the target nature of gifts costs, you need to make their purchase and issuing correctly. First of all, the employer must publish an order for holding a festive event (sample above). Purchase gifts are better centrally under the contract of sale. It needs to specify the following essential conditions:

about the name of the goods (paragraph 3 of Art. 455 of the Civil Code of the Russian Federation);
about the number of goods (clause 3 of Art. 455, Art. 465 of the Civil Code of the Russian Federation);
about the price of goods (paragraph 2 of Art. 494, paragraph 1 of Art. 500 of the Civil Code).

If gifts will be purchased in retail, the purchase must be confirmed by checks and commodity invoices.

The fact of issuing gifts is better to always fix in the order for promoting forms No. T-11 and T-11A 1, as well as in the statement, which is compiled in an arbitrary form (sample below). In addition, bring an entry about awarding to the employment record and personal employee card 2.

Do I need to issue a donation agreement?

If the company acquires an employee for an expensive gift, the cost of which exceeds the amount of 3000 rubles, it is necessary to conclude a contract of donation in writing (paragraph 2 of Art. 574 of the Civil Code of the Russian Federation) (sample agreement below). The presence of a document will allow you to confirm the cost of the gift, the fact of presenting his employee, and also avoid accrual insurance premiums in the amount of the present 3.

To avoid paper rolls when documenting gifts to a large number of employees, make up and sign a multilateral presentation agreement before presenting the presents (clause 1 of article 154, paragraph 2 of Art. 420 Civil Code of the Russian Federation)

Who can not be given and take gifts?

It is necessary to remember that not all persons can be given and take expensive gifts. If the organization wants to congratulate, for example, an employee of the tax service or municipal authority, then such a gift may not accept. The fact is that the law prohibits make presents more expensive than 3,000 rubles by civil servants and the municipal employees in connection with their official position or performance of official duties (sub. 3 of paragraph 1 of Art. 575 of the Civil Code of the Russian Federation).

Exceptions constitute cases of donation in connection with protocol events, service business trips and other official events (paragraph 2 of Art. 575 of the Civil Code of the Russian Federation). However, even in this case, a gift worth over 3000 rubles will be considered the property of the state. The employee will have to convey them on the act to the body in which it replaces the position (paragraph 2 of Art. 575 of the Civil Code of the Russian Federation).

Gifts for children employees

In addition to the workers themselves, gifts can be issued to their children. It is usually toys, candy, tickets for the festive New Year's events, etc. The procedure for providing gifts to children of employees can also be established in the local act of the organization (Art. 8, para. 4, 7 hours of the first art. 22 of the Labor Code of the Russian Federation). It can determine the age category of children of workers who give presents, as well as a condition for the minimum work experience in the company. For example, you can specify that the worker has the right to receive a gift for his young child, if worked in an organization for at least three months.

To please the children of employees with a presentation, you must first of all make a list of workers who have children. It is important to take into account their number and age. Then you need to publish an order for the acquisition of gifts, set the timing of their presentation and appoint responsible persons for drawing up a statement. There is no unified form of such an order, so it can be made in an arbitrary form (sample above).

Proceeding the gift contract for this is not necessary, since the cost of children's gifts usually does not exceed 3000 rubles. Presents can be transferred to parents or give the children themselves if the company organizes the Christmas tree.

Attention!
If, with the amount of a gift, the employer did not keep NDFL, the employee himself must pay the tax (sub. 4, 1 Art. 228 of the Tax Code of the Russian Federation)

Procedure for taxation of gifts

Because gifts are gratuitous transfer of property, the costs of acquiring these values \u200b\u200bare not included in the tax base for the income tax (clause 16 of Article 270 of the Tax Code of the Russian Federation). The employer can also acquire such gifts can only at the expense of net profit (the letter of the Ministry of Finance of Russia dated May 17, 2006 No. 03-03-04 / 1/468). In addition, the cost of goods acquired as New Year's gifts to employees, the company must accrual value added tax (the letter of the Ministry of Finance of Russia of January 22, 2009 No. 03-07-11 / 16). This is due to the fact that the transfer of ownership of goods at no cost for calculating VAT is recognized by their implementation (para. 2 sub. 1, 1 Art. 146 of the Tax Code of the Russian Federation).

The need to pay for personal income tax against gifts depends on how much a gift is purchased. Gifts for a total cost of up to 4000 rubles per year are not subject to NDFL (paragraph 2 of paragraph 28 of Art. 217 of the Tax Code of the Russian Federation, the letter of the Ministry of Finance of Russia dated February 1, 2013 No. 03-04-05 / 9-90). If the gift price is more than 4000 rubles, then a tax of 13 percent is paid with the amount of exceeding (paragraph 1 of Art. 224 of the Tax Code of the Russian Federation). The employer must accrue and keep NDFL from the cost of the present when paying an employee of the next wages (clause 4 of Art. 226 of the Tax Code of the Russian Federation), and transfer the tax to the budget - no later than the next day after its retention (paragraph 6 of Art. 226 of the Tax Code of the Russian Federation).

Example

The Deputy General Director of Aerostat LLC was given a coffee maker worth 4,200 rubles. Since the gift price exceeds 4000 rubles, the employer must keep the NDFL employee from wages in the following amount: (4200 rubles. - 4000 rub.) X 13% \u003d 26 rub.

As for insurance premiums, the need for their accrual depends on the order of documentary design of gifts. If the presentation of the present is recorded in the written contract of donation, then no contributions to pay it to be paid (Part 3 of Art. 7 of Law No. 212-FZ, the letters of the Ministry of Health and Social Development of Russia of March 5, 2010 No. 473-19, from August 12, 2010 No. 2622 -19 and on May 19, 2010 No. 1239-19).

If the document is absent, and the gifts are provided for employees by employment contracts or local acts of the employer, then it is obliged to charge and pay insurance premiums (a letter of the Ministry of Health and Social Development of Russia of March 5, 2010 No. 473-19).

Remember the main thing

Experts who participated in the preparation of the material are noted:

Tatyana Yarmolich- Director of the Consulting Center "Elita-Profoff" (Chelyabinsk):

- The Labor Code does not provide for the obligations of the employer to establish the procedure and basis for issuing gifts to employees in local regulatory acts. However, the consolidation of these conditions, for example, in the Prugarnation Regulations will avoid issues from the tax authorities and will save on possible errors

Victoria Sapranova- Head of Personnel Administration Service Itella LLC (Moscow):

- If the total cost of gifts employee or his child will amount to more than 4,000 rubles per year, the employer must accrue and pay the personal income tax from the employee's wages. A tax of 13 percent is not held with the entire amount of the present, but only with the amount exceeding 4000 rubles

Galina Merezhkin- Accountant MOU SOSH No. 3 G. Zhirnovsk (Zhirnovsk Volgograd region):

- If the total cost of gifts employee or his child will amount to more than 4,000 rubles per year, the employer must accrue and pay the personal income tax from the employee's wages. A tax in the amount of 13 percent is not held with the entire amount of the present, but only with the amount exceeding 4000 rubles.

1 If you keep records of unified forms approved by the Resolution of the Russian State Statistics Committee of January 5, 2004 No. 1.

2 details on how to make a rewarding award in a valuable gift, read in number 12, 2007.

3 Part 3 Art. 7 of Law No. 212-FZ, a letter of the Ministry of Health and Social Development of Russia of March 5, 2010 No. 473-19 "On the payment of insurance premiums from the cost of gifts to employees" (hereinafter referred to as the letter of the Ministry of Health and Social Development of Russia No. 473-19).