Turnover of scrap ferrous and non-ferrous metals. The State Duma is considering a bill limiting cash payments for scrap ferrous and non-ferrous metals. Signs of illegal entrepreneurship in the field of scrap metal circulation

The bill proposes to supplement Article 13.1 of the Federal Law of June 24, 1998 N 89-FZ “On Production and Consumption Waste” with paragraph 5 of the following content:

"5. Payment Money to an individual carrying out
alienation of scrap and waste of ferrous and (or) non-ferrous metals, in the amount of
over ten thousand rubles by bank transfer, provided that the total
the amount of cash settlements with one individual
person is no more than fifty thousand rubles during one
calendar month"

The explanatory note to the bill states (quote):

Draft Federal Law “On Amendments to Federal Law No. 89-FZ of June 24, 1998 “On Production and Consumption Waste” directed to improve the regulation of the circulation of production and consumption waste in terms of making payments for handed overmetallurgical enterprises and procurement organizations of scrap and waste of ferrous and non-ferrous metals.

The project provides for the establishment of a non-cash form of payment when carrying out activities related to accepting individuals scrap and waste of non-ferrous and (or) ferrous metals for the purpose of their further procurement, storage, processing, disposal, neutralization, transportation, disposal, and sale.

The proposed legislative changes are aimed at implementing subparagraph “d” of paragraph 1 of the list of instructions of the President Russian Federation"About environmental development Russian Federation in the interests of future generations" No. Pr-140GS dated January 24, 2017, whichit is prescribed to make changes to the legislation of the Russian Federation aimed at stimulating waste recycling activitiesproduction and consumption and providing, in particular, for the participation of small businesses and the population in sorting and processing activitieswaste, elimination of objects of accumulated environmental damage.

Activities for handling scrap and metal waste are a separate significant sector of the Russian economy, responsible for the raw material safety of metallurgy and greening. Current government policy is aimed at comprehensive development industry. At the same time, there are currently a number of problems in this industry that hinder its effective development. One of these problems is making payments in cash when purchasing scrap. According to statistics, the volume of cash turnover is 95%. And only 5% of payments are made non-cash.

Participants in the scrap collection and recycling industry withdraw significant amounts of cash from bank accounts in order tomaking settlements with scrap sellers. This settlement procedure is familiar to market participants given the lack ofalternative options in the history of industry development. At the same time, uncontrolled withdrawal of cash stimulates developmentshadow schemes and causes increased attention and distrust on the part of regulatory authorities, which negatively affects conscientiousmarket participants. The usual approach does not allow us to confirm the target distribution of cash withdrawn by legal entities, the validity of the volume of payments, both from the point of view of the market value of scrap, and from the point of view of identifying the final recipients of funds - scrap sellers.

From the moment of withdrawal from the account of a legal entity, further movement of funds cannot be traced at the level of the banking system. In connection with this, the industry is classified by the banking sector as one of the risky areas, which leads to higher prices banking services or closing company accounts. The use of non-cash payment completely minimizes the described risks. Information about settlements in the industry becomes transparent both for credit institutions servicing processors, and for the Bank of Russia, the Federal tax service And Federal service for financial monitoring, which have the opportunity to access settlement and identification data of recipients of funds.

At the same time, existing banking services on the market allow individuals to comfortably use funds received in bank accounts for the delivery of scrap for subsequent non-cash payments or for withdrawing cash. The project also corresponds to the state strategy aimed at increasing the share of non-cash payments (item 2c of the list of instructions of the President of the Russian Federation on economic issues No. Pr-707 dated March 12, 2012).

At the same time, the project retains the possibility of cash payments if such payments are limited to 10 thousand rubles per individual, provided that the total amount of cash payments is no more than fifty thousand rubles during one calendar month. This restriction covers the need for individuals - scrap sellers to make cash payments in regions with a poorly developed banking infrastructure, and at the same time does not allow the sale of scrap in industrial scale, remaining in an uncontrolled and opaque turnover zone, and also eliminates the fragmentation of transactions into micropayments while maintaining an unlimited volume of purchases from one individual in cash.

Thus, the proposed changes increase the transparency of this sector of the economy for the state and prevent criminalization economic relations in terms of legalization and illegal circulation of cash, as well as corruption in monitoring the activities of entities, and at the same time strengthen the economic position of bona fide market participants.

To date, a fairly developed regulatory legal framework has been created at the federal level to regulate the turnover of scrap non-ferrous and ferrous metals and the activities of the four categories of market participants mentioned above. It includes: the Civil Code of the Russian Federation, the Federal Law “On Production and Consumption Waste”, the Federal Law “On Licensing of Certain Types of Activities”, the Code of the Russian Federation on Administrative Offenses, as well as regulatory legal acts adopted by the Government of the Russian Federation and authorities state power subjects of the Russian Federation.

The Federal Law “On Production and Consumption Waste” was adopted in 1998. It laid the legal foundations for the rational management of production and consumption waste in order to prevent the harmful effects of production and consumption waste on human health and the environment. natural environment, as well as the involvement of such waste into economic circulation as additional sources of raw materials, determined the corresponding powers of state authorities of the Russian Federation and constituent entities of the Russian Federation, local governments.

“Scrap and waste of non-ferrous and (or) ferrous metals means products made of non-ferrous and (or) ferrous metals and their alloys that have become unusable or have lost their consumer properties, as well as defective defects that arose during the production of these products. Metal slag, i.e. the frozen residue on the surface of the metal does not belong to the category of scrap metal and therefore the activities for its processing and sale do not require special permission.” Scrap and waste of non-ferrous metals and alloys. Terms and definitions: GOST 18978-73: - M.: Standards Publishing House, 1997. P. 245.

Basic principles public policy in the field of waste management are complex processing material and raw materials resources in order to reduce the amount of waste; the use of methods of economic regulation of activities in the field of waste management in order to reduce the amount of waste and involve them in economic circulation, i.e. understanding of the environmental issues of waste management is consolidated and the priority of professional waste disposal, including metal waste, is emphasized.

The right of ownership of waste belongs to the owner of raw materials, materials, semi-finished products, other items or products, as well as goods (products) as a result of the use of which this waste was generated. It can be acquired by another person on the basis of a purchase and sale agreement, barter, donation or other transaction for the disposal of waste.

If waste is abandoned by the owner or otherwise left by him in order to renounce ownership of it, the person who owns, is in possession or is in use of the land plot, reservoir or other object where the abandoned waste is located may turn it into his own. property by starting to use them or performing other actions indicating their conversion into property.

Individuals may, in the manner established by the legislation of the Russian Federation, alienate scrap and waste non-ferrous metals generated by the use of non-ferrous metal products in everyday life and belonging to them by right of ownership, according to the list of those permitted for acceptance from individuals, approved by the state authorities of the constituent entities of the Russian Federation.

Legal entities and individual entrepreneurs can handle scrap and non-ferrous metal waste and dispose of it if there are documents confirming their ownership of the said scrap and waste.

The Civil Code of the Russian Federation (Civil Code of the Russian Federation) defines cases of acquisition of rights to scrap and waste that the owner has refused. In particular, Article 226 of the Civil Code of the Russian Federation defines the concept of abandoned things. These include, firstly, things that were abandoned, and moreover, by their owner. Secondly, things left by the owner should not be an object active work. Thirdly, both throwing away a thing and leaving it must pursue a specific purpose, namely the purpose of renouncing ownership. Only such things can be converted into their own property by other persons.

This article divides all abandoned items into two categories. One of them consists of low-value items, which includes scrap metals, industrial waste and other waste. The right of ownership to abandoned items belonging to this category is acquired when they begin to be used or perform other actions indicating that the item has become a property. But this right can only be acquired by a person who owns, possesses or uses a plot of land, a body of water or another object where abandoned waste is located.

Federal law“On licensing of certain types of activities” provides for the licensing of the procurement, processing and sale of non-ferrous metal scrap and the procurement, processing and sale of ferrous metal scrap, as well as activities related to the handling of hazardous waste. Therefore, professional recyclers of waste and scrap non-ferrous and ferrous metals must obtain three licenses to obtain the right to engage in the processing of metal waste:

The right to engage in activities for the procurement, processing and sale of scrap non-ferrous metals;

The right to engage in activities for the procurement, processing and sale of scrap ferrous metals;

The right to engage in activities related to the collection, use, neutralization, transportation, and disposal of hazardous waste.

The Code of the Russian Federation on Administrative Offenses defines the liability of individuals and legal entities for violating the rules for handling scrap and waste of non-ferrous and ferrous metals.

The Code provides for the following types of liability for the offenses listed in the proposed draft in the field of scrap turnover:

Articles 14.1 and 19.20 - for implementation entrepreneurial activity without a license or in violation of the conditions provided for by the license;

Articles 19.4, 19.5, 19.7 and 19.8 - for failure to provide information to government agency and failure to comply with the order of an official of the body exercising state supervision;

Article 19.19 - for violations of the requirements of state standards.

The Code of Administrative Offenses of the Russian Federation also establishes the amount of the fine (Article 3.5), the timing and procedure for executing the decision to impose administrative fine(Article 32.2).

In accordance with the provisions of Article 14.26 of the Code of Administrative Offenses of the Russian Federation, violation of the rules for handling scrap and waste of non-ferrous and ferrous metals (reception, accounting, storage, transportation), as well as their alienation, entails the imposition of an administrative fine on citizens in the amount of twenty to twenty-five with confiscation of administrative items offense or no offense; on officials- from forty to fifty with or without confiscation of items of an administrative offense; for legal entities - from five hundred to one thousand with or without confiscation of the items of the administrative offense.

The procedure for handling and disposal of scrap and ferrous metal waste is determined by the “Rules for handling scrap and ferrous metal waste and their alienation”, approved by Decree of the Government of the Russian Federation of May 11, 2001 No. 369. According to these rules, an acceptance certificate is drawn up for each batch, which is a document of strict accountability. During the recycling process, the rules oblige the selection (extraction) of associated scrap and waste non-ferrous metals with the execution of the corresponding act. When transporting scrap and waste ferrous metals, the cargo must be accompanied by documents establishing ownership and an explosion safety certificate. In accordance with the rules, no one has the right to harvest ownerless scrap, since in this case the specified documents will be missing.

Decree of the Government of the Russian Federation dated May 11, 2001 No. 370 “On approval of the rules for handling scrap and waste of non-ferrous metals and their alienation” put into effect the Rules regulating the organization, procedure for receiving and accounting for scrap and waste of non-ferrous metals, as well as a list of documents and their forms.

Government Decree No. 552 of July 23, 2002 “On approval of the regulations on licensing the procurement, processing and sale of scrap non-ferrous metals” establishes requirements for enterprises engaged in secondary non-ferrous metals.

Government Decree No. 553 of July 23, 2002 “On approval of the regulations on licensing the procurement, processing and sale of scrap ferrous metals” establishes requirements for enterprises dealing with secondary ferrous metals. The provision does not apply to wholesale trade scrap ferrous metals (transit deliveries).

The main licensing requirements and conditions for the procurement, processing and sale of non-ferrous metal scrap are:

Availability at each facility owned by the licensee or otherwise legally land plot, premises and other property used as means of production, including:

Indoor warehouses equipped with lifting mechanisms and devices for separate storage of various types of non-ferrous metals;

Weighing and other metrological equipment included in the state register;

Dosimetric equipment approved for industrial use entered into the state register;

Availability of a certified laboratory for determining chemical composition scrap non-ferrous metals and products made from it;

Availability of appropriately qualified specialists for the licensee to work with the equipment used.

At the level of the constituent entities of the Russian Federation, numerous acts have been adopted regulating the procedure for the circulation of scrap and waste of non-ferrous and ferrous metals. “So, in Moscow there are more than a hundred laws, government decrees, orders of the Prime Minister of the Moscow Government, containing provisions in the field of waste management and eight regulatory and methodological documents of the city of Moscow. In the Moscow region, about 25 regulatory documents have been published in the field of activity under consideration, of which more than twenty laws and government regulations.” Vasiliev M.E. New law on licensing of activities // Tax Bulletin: comments on regulatory documents for accountants, 2011, No. 7. P. 33.

In July 2005, the Federal Law “On state regulation of the circulation of scrap and waste of non-ferrous and ferrous metals” was adopted by the State Duma and approved by the Federation Council, which establishes the legal basis for state regulation in this area in order to protect the rights and interests of individuals and legal entities, and also for the purpose of ensuring the defense and security of the country.

According to the developers of the federal law, it should help reduce criminalization in the sphere of turnover of scrap non-ferrous and ferrous metals. For this purpose, it provides for the establishment of lists of types of scrap and waste of non-ferrous and ferrous metals prohibited for acceptance from individuals; it establishes non-cash payments between legal entities, as well as individual entrepreneurs handling scrap non-ferrous and ferrous metals.

Federal law obliges organizations engaged in metallurgical remelting of scrap to have a license to operate an explosive production facility in accordance with industrial safety requirements. In addition, requirements are established that the licensee exclusively owns technological equipment with certain technical characteristics and permissible production capacity

However, the law was rejected by the President of the Russian Federation. In a letter sent to the Chairman of the Federation Council and the Chairman State Duma in connection with the rejection of the law, the President of the Russian Federation notes that, without denying the need to strengthen state regulation of relations in the field of handling scrap and waste of non-ferrous and ferrous metals, holding the perpetrators accountable for violating the relevant requirements for handling them, the federal law does not introduce nothing new in regulating relations in the sphere of scrap metal circulation can serve to strengthen state regulation in this area, including the suppression of offenses; it does not establish liability for violation of the stipulated requirements of the legislation of the Russian Federation, and because of this it is of a declarative nature.

There are many companies involved in the collection, processing and export of scrap metal. The usual prices for collection points are approximately the following: copper - about 60 rubles. for 1 kg, aluminum - about 30 rubles. for 1 kg, brass and bronze - about 40 rubles. for 1 kg, stainless steel - about 20 rubles. for 1 kg.
Receivers can receive 100% profit when reselling scrap for processing, processors can receive even more from exports. Domestic and export prices for scrap ferrous metals differ by two to three times: within the country the price per ton does not exceed 2.5 thousand rubles, and abroad even $200 is not the limit. Prices for scrap non-ferrous metals vary even more: abroad they can cost over $1,000 per ton. In this regard, more than 80% of non-ferrous scrap is exported.
Formally, there is a composition compiled back in Soviet time a list of products that are allowed to be accepted as scrap metal. However, in practice, scrap acceptors take everything - there is almost no control over them, but there is always the opportunity to reach an agreement with whoever is needed. As a result, citizens drag cut wires of high-voltage lines, tombstones removed from graves, parts of elevator equipment, parts of monuments and monuments, sewer hatches, etc. to collection points. Last year in Samara, near the monument to Chapaev, a saber was sawed off and a 100-kilogram machine gun was broken off. In another city, a farmer’s tractor was stolen, dismantled and sold for scrap. There are known cases when they dismantled railways. Once, even a small railway bridge was scrapped. And theft of iron stoves from summer residents has generally become the norm. According to the Ministry of Internal Affairs, since the beginning of the 90s, the number of crimes related to the theft of non-ferrous metals has increased more than 30 times.
According to Andrei Trapeznikov, member of the board of RAO UES, theft of high-voltage line wires has become a serious problem. Thefts become especially frequent when lines are being repaired and are de-energized. Backup lines are also cut—in some power systems, only 10% of backup power lines are in working order. Over the past two and a half years, due to theft, almost 7 thousand people were left without power supply for a long time. settlements, which are home to more than 206 thousand people.
Processing firms also do not follow the rules: they process everything that comes from receivers. Over the past five years, along with factories producing quality products from waste aluminum, copper and other non-ferrous metals, small scrap recyclers production facilities that melt it into so-called ingots and pseudo-products, which can be exported without paying the 50 percent export duty currently imposed by the government on scrap and waste non-ferrous metals.
Such enterprises are mainly engaged in the rapid processing of illegally obtained scrap. And the sale of pseudo-products is organized according to a very simple scheme: trade organizations - intermediaries buy them for cash, thus hiding real production volumes from taxation and control, and then export them through fly-by-night companies, finally hiding the ends in the water. At the same time, some also receive a VAT refund from the budget.

In this regard, many proposals have emerged to tighten state regulation of scrap metal turnover. Large manufacturers are interested in stopping the activities of dumping competitors. Advice industrial enterprises Vtortsvetmet, for example, proposed changing the government regulations in force since 2002 on licensing the procurement, processing and sale of non-ferrous metal scrap.
The essence of the proposal is simple: scrap melting should be made a separately licensed activity (currently a single license is given for procurement, processing and sales). The key requirement for obtaining a license will be compliance with WTO environmental standards and safety regulations at metallurgical enterprises. The export of scrap should only be allowed to those enterprises that have received such a license. Intermediary trading organizations will also be able to export, but they must be included in the manufacturer's metallurgical license.
With such a system, Vtortsvetmet believes, enterprises will show real production volumes in tax reporting, pay all taxes and make all payments only in non-cash form. And most importantly, it will be possible to control whether scrap is actually being melted down.
State Duma deputies decided to go even further. Duma Committee on Industry and Science-Intensive Technologies, together with the inter-factional working group developed a bill “On state regulation of the handling of scrap and waste of non-ferrous and ferrous metals.” The deputies supported many of Vtortsvetmet's proposals and added their own. In particular, they proposed to legislatively define the types of scrap and waste of non-ferrous and ferrous metals that are prohibited for acceptance from individuals, to prohibit the acceptance of scrap from minors, and to make payments for transactions with scrap in cash. In addition, the government is given the right to appoint authorized organizations that will work with non-ferrous metal scrap generated in the electricity, communications, railway and military industries. Finally, as proposed by Vtortsvetmet, a separate license for scrap melting is being introduced with the requirement to own technological equipment with certain technical characteristics and permissible production capacities.
The articles of the law tightening the licensing procedure were not liked by the president's lawyers. The President, who vetoed the law, noted in an accompanying letter that the current law “On licensing of certain types of activities”, together with the relevant government regulations on licensing procedures in the field of handling non-ferrous scrap metals, already makes it possible to combat abuses. According to rumors, the presidential veto was lobbied from the Ministry of Industry and Energy, a long-time opponent of the proposed law. However, the deputies intend to fight for the bill and prove to the president that they are right. The State Duma has already created a special conciliation commission on the rejected law. “The authorities” will monitor developments.
IRINA GRANIK

"On approval of the Rules for the management of scrap and waste of ferrous metals and their alienation"

(as amended as of December 27, 2016,
with changes and additions, included in the text,
according to the resolutions of the Government of the Russian Federation: dated October 3, 2002 No. 731,
dated December 12, 2012 No. 1287, dated December 10, 2016 No. 1338, dated December 15, 2016 No. 1367)

In accordance with the Federal Law "On Production and Consumption Waste" the Government of the Russian Federation decides:

1. Approve the attached Rules for the handling of scrap and waste of ferrous metals and their disposal.

2. Establish that control over compliance with these Rules is carried out by the Ministry of Internal Affairs of the Russian Federation, the Ministry natural resources Russian Federation and authorities executive power subjects of the Russian Federation within their competence.

3. Federal authorities executive power of the Russian Federation to bring their regulations in accordance with these Rules.

Rules for handling scrap and waste of ferrous metals and their disposal

I. General provisions

1. These Rules determine the procedure for handling (reception, accounting, storage, transportation) and disposal of scrap and waste ferrous metals on the territory of the Russian Federation.

2. Individuals carry out the alienation of scrap and waste of ferrous metals, indicating the basis for the emergence of ownership rights to such scrap and waste.

3. Legal entities and individual entrepreneurs handle scrap and waste of ferrous metals generated by them in the process of production and consumption or acquired by them, and their alienation if there are documents confirming their ownership of the said scrap and waste.

II. Requirements for organizing the reception of scrap and waste ferrous metals

The acceptance certificate is drawn up in 2 copies (one is handed over to the person delivering the scrap and waste of ferrous metals, the second remains with the person carrying out the acceptance).

These acts are documents of strict accountability and must have continuous numbering.

11. Acceptance acts are registered in the book of registration of acceptance acts (hereinafter referred to as the book of accounting).

The pages of the accounting book must be numbered and laced. On back side the last sheet is recorded:

“This ledger book has ___ pages numbered and bound together.” The record is certified by the signatures of the head and chief accountant of the legal entity (individual entrepreneur) receiving scrap and ferrous metal waste, and a seal (if there is a seal).

12. On the first page the accounting book should contain:

a) name "Book of registration of acceptance and delivery acts";

b) name and location of the legal entity (individual entrepreneur) receiving scrap and ferrous metal waste;

c) the entry “Started” indicating the date of making the first entry in the accounting book about the acceptance of scrap and waste of ferrous metals;

d) the entry “Completed” indicating the date of entry into the accounting book of the last entry on the acceptance of scrap and waste of ferrous metals;

e) the entry “The person responsible for maintaining this accounting book” indicating the position, surname, name, patronymic of this person, his signature and date.

13. For each case of acceptance of scrap and waste of ferrous metals, the following information is entered into the accounting book:

a) registration number of the acceptance certificate;

b) date of acceptance of scrap and ferrous metal waste;

c) information about the person delivering scrap and waste:

when receiving from legal entities and individual entrepreneurs - name and location;

when receiving from individuals - last name, first name, patronymic, place of permanent residence, details of an identity document;

d) details of the waybill (for a legal entity and an individual entrepreneur);

e) type of accepted scrap and waste ferrous metals;

f) data on testing scrap and waste of ferrous metals for explosion safety and on radiation monitoring with the signature of the persons who carried out the testing (control);

g) percentage of contamination of accepted scrap and ferrous metal waste;

h) weight of accepted scrap and waste ferrous metals;

i) signature of the person who made the entry in the book.

14. The accounting book and acceptance certificates must be stored at the facility for the reception of scrap and waste of ferrous metals for 1 year from the date of the last entry on the acceptance of scrap and waste of ferrous metals.

15. Payment for accepted scrap and ferrous metal waste is carried out in accordance with the legislation of the Russian Federation.

16. Selection (extraction) of associated scrap and non-ferrous metal waste during the processing of scrap and ferrous metal waste is carried out by a legal entity and individual entrepreneur processing scrap and ferrous metal waste.

When selecting (extracting) associated scrap and non-ferrous metal waste, an act is drawn up in the form according to Appendix No.

Accompanying scrap and non-ferrous metal waste selected (extracted) from scrap and waste of ferrous metals can be alienated in accordance with the legislation of the Russian Federation.

IV. The procedure for accounting for alienated scrap and waste of ferrous metals

17. Legal entities and individual entrepreneurs accepting scrap and waste of ferrous metals must organize accounting of alienated scrap and waste.

18. Each shipment of alienated scrap and ferrous metal waste must be registered in the register of shipped scrap and ferrous metal waste, which indicates:

a) name and details of the consignee;

b) car number, state registration plate of a car or other vehicle (depending on the type of transport);

c) date of shipment;

d) type of scrap and waste of ferrous metals;

e) weight of the consignment transported vehicle;

e) number of the waybill.

19. Entries in the register of shipped scrap and ferrous metal waste are made on the basis of primary documents accounting.

V. Documents required when transporting scrap and waste ferrous metals

20. When transporting scrap and waste ferrous metals, the carrier organization (transport organization or legal entity and individual entrepreneur carrying out transportation using their own transport) and the shipper must provide the driver of the vehicle or the person accompanying the cargo with the following documents:

a) when transporting scrap and waste ferrous metals transport organization:

waybill;

waybill;

certificate of explosion safety of scrap and waste of ferrous metals in the form according to Appendix No.;

b) when transporting by legal entities and individual entrepreneurs scrap and waste of ferrous metals, the acceptance of which is carried out in accordance with these Rules, or scrap and waste of ferrous metals processed and prepared for use, or scrap and waste of ferrous metals generated by legal entities and individual entrepreneurs in the process of production and consumption:

waybill (except for individual entrepreneurs);

Paragraph 3 of subparagraph “b” of paragraph 20 regarding the words: “notarized” was declared invalid from the date of entry into force of the decision of the Supreme Court of the Russian Federation of April 14, 2003 No. GKPI03-151.

transport invoice and notarized copies of documents confirming ownership of transported scrap and waste of ferrous metals;

certificate of explosion safety of scrap and waste of ferrous metals in the form prescribed by Appendix No. to these Rules.

21. The bill of lading shall indicate:

b) name and details of the shipper;

c) name and details of the consignee;

d) car number, state registration plate of a car or other vehicle (depending on the type of transport);

e) date of shipment;

f) type of scrap and waste of ferrous metals;

g) the weight of the consignment transported by the vehicle.

VI. Responsibility for violation of these Rules

22. Violation of these Rules entails liability in accordance with the legislation of the Russian Federation.

Appendix No. 1

to the Rules of Appeal
with scrap and black waste
metals and their alienation

Appendix No. 3

to the Rules of Appeal
with scrap and black waste
metals and their alienation