Equipment for the disposal of office equipment. What to do with old computers

Almost every institution has computers, air conditioners, and other electrical equipment. Writing them off can be problematic. Which ones and how to avoid them? The experts of the Legal Consulting Service GARANT A. N. Sukhoverkhova, Yu. A. Kosheleva tell.

The write-off of fixed assets includes:

• determination of the technical condition of each unit of fixed assets;
• preparation of the necessary documentation;
• obtaining permission to write off;
• dismantling, dismantling;
• disposal of objects and registration of materials received from their liquidation; write-off from the balance sheet (off-balance sheet) accounting.

We determine the technical condition

Regulations Russian Federation do not oblige institutions to involve specialized organizations to provide a technical opinion on the state of computer and electrical equipment and the need to write it off. Such a decision can be made by a commission consisting of employees of the institution with appropriate qualifications. The competence of the commission includes:

• direct inspection of the object to be written off, using the necessary technical documentation and budget accounting data;
• establishing the expediency (suitability) of its further use, the possibility and effectiveness of its restoration;
• establishing the reasons for the write-off of the object (physical and moral deterioration, violation of operating conditions, etc.);
• identification of persons through whose fault the premature disposal of the object occurred, making proposals for their prosecution, established;
• determination of the possibility of using individual units, parts, materials of the retiring object and their assessment based on the current market value;
• control over the withdrawal of non-ferrous and precious metals, determination of their weight and delivery to the appropriate warehouse, and subsequently - to the organization for the reception of recyclables;
• drawing up acts on the write-off of fixed assets.

If there are no specialists with the necessary qualifications in the staff of the institution, the possibility of attracting them from other institutions subordinate to the main manager of budgetary funds is considered. And only if it is possible to justify the need to write off fixed assets only with the involvement of a specialized organization, the institution needs to conclude an appropriate agreement.

We coordinate

Based on the results of the measures taken, the commission completes a package of documents that are necessary to agree on the write-off of fixed assets. The list of such documents shall be established by the GRBS. In relation to the write-off of office equipment, you will need:

• a copy of the order of the head on the creation of a permanent commission for the write-off of fixed assets;
• copies of inventory cards of fixed assets;
• conclusions about technical condition issued by specialized organizations, confirming the unsuitability of the object for restoration and further use (in the absence of specialists of the required qualification in the staff of the institution);
• copies of technical passports;
• extracts from the register of municipal property;
• copies of accident reports and certificates of the cost of damage;
• certificates of authorities confirming the fact of a natural disaster or emergency;
• documents confirming the adoption of measures to protect the interests of a public legal entity and compensation for damage (when writing off fixed assets that are disposed of as a result of theft, shortage, damage).

The above list is not exhaustive. The specific ones that must be attached to the act of writing off fixed assets are approved by the authority authorized to represent the interests of the owner in property management.

The completed documents are submitted to the head of the institution for making an appropriate decision. Depending on the installed normative act the procedure for writing off this fixed asset, the head of the institution has the right:

• independently approve the act on the write-off of fixed assets. Such an opportunity, for example, is provided for federal institutions subordinate to the Ministry of Health and Social Development of Russia in the order of April 28, 2010 No. 306n (hereinafter - Order No. 306n). There, in particular, it is said that when federal property is written off (except for real estate and vehicles), the initial value of which does not exceed two hundred thousand rubles, the right to decide on their write-off is given to the heads of institutions. At the same time, they are personally responsible for compliance with the procedures for writing off federal property in accordance with;
• submit documents to the main manager (manager) of budgetary funds for making a decision on writing off the fixed asset;
• submit documents to the main manager (manager) of budgetary funds for a decision to write off the fixed asset in agreement with the municipal property management authority.

Let us return to Order No. 306n, which contains a list of documents required in the latter cases. You will need:

• a letter from the institution on a letterhead containing the full name, with a list of fixed assets related to movable property, the write-off of which is subject to agreement. The list indicates:
  • number in order;
  • name of the fixed asset object;
  • inventory number of fixed assets (as well as state registration number, type, brand in relation to vehicles);
  • year of issue of the fixed asset object;
  • the initial cost of an item of fixed assets;
  • the residual value of the fixed asset at the time of write-off;
  • the useful life established for this item of fixed assets, and the period of actual use at the time of write-off;
  • a brief justification of the reasons for the write-off and the inexpediency of further use of the fixed asset item;
• an act on the write-off of an object of fixed assets (f. 0306003, f. 0306004, f. 0306033) in two copies;
• a copy of the inventory card of fixed assets;
• a copy of the conclusion on the technical condition of the fixed asset, confirming its unsuitability for further use (in the absence of relevant specialists in the staff of the institution - a copy of the specified conclusion issued by organizations that have licenses for this species activities, with copies of licenses attached);
• a copy of the protocol of the permanent commission for the write-off of fixed assets on the impossibility of restoring the object or the inexpediency of their restoration;
• a copy of the order on the creation of a permanent commission for the write-off of fixed assets of the organization.

When writing off fixed assets for which the period of actual operation does not exceed the useful life, in addition to these documents, you also need:

• an act of verification carried out by the institution on the improper use / storage of an object of fixed assets, indicating the perpetrators;
• a letter on the measures taken in relation to the perpetrators who allowed damage to the fixed asset, with copies of supporting documents attached (if the perpetrators are identified);
• copies of the decision to initiate or terminate a criminal case (if any);
• certificate of the institution on the cost of the damage;
• certificate of the institution on compensation for damage by the guilty persons;
• a letter with a detailed explanation of the reason that caused the write-off of the fixed asset before the end of its useful life (in the absence of guilty persons).

When writing off fixed assets that have fallen into disrepair as a result of natural Disasters or other emergencies, in addition to the above documents, you will need:

• a copy of the damage report;
• a copy of the certificate of the executive authorities of the constituent entities of the Russian Federation or municipalities confirming the fact of natural disasters or other emergencies;
• certificate of the institution on the cost of the damage.

Copies of the submitted documents must be certified by the signature of the head and the seal of the institution. In the submitted documents, the presence of blots, erasures, corrections is not allowed.

Precious metals

Almost all computers, monitors and other office equipment contain small amounts of gold, silver and other precious metals. Any organization is obliged to document their receipt, movement, inventory and disposal.

The institution has the right (clause 3.2 of the Instruction on the procedure for accounting and storage of precious metals, precious stones, products from them and reporting during their production, use and circulation, approved by order of the Ministry of Finance of Russia dated August 29, 2001 No. 68n (hereinafter - Instruction No. 68n)):

• independently process (recycle) the collected scrap containing precious metals;
• sell scrap containing precious metals;
• transfer on a give-and-take basis to refining organizations or organizations engaged in the procurement of scrap and waste, primary processing and processing, for further production and refining.

As a rule, institutions do not have the opportunity to independently dispose of office equipment and seize parts containing precious metals. In addition, in some cases, their independent removal is impossible. This is due to the fact that in addition to precious metals, computer technology often contains substances harmful to human life and health (for example, mercury, lead, etc.). And monitors can be assigned to the class hazardous waste, because over the years of operation, radiation accumulates in the displays. In these cases, it is forbidden to dispose of such waste on their own. This can be done only by specialized licensed organizations (Decree of the Government of the Russian Federation of August 26, 2006 No. 524). Therefore, institutions should plan their expenses taking into account the disposal of office equipment with the help of specialized organizations.

The list of organizations entitled to carry out refining of precious metals was approved by Decree of the Government of the Russian Federation dated August 17, 1998 No. 972 "On approval of the Procedure for the work of organizations engaged in the refining of precious metals, and the List of organizations entitled to carry out refining of precious metals." An agreement is concluded between the institution and the refining organization, which specifies all the essential conditions. AT accompanying documents to it you need to specify (clause 6.3 of Instruction No. 68n):

• the name, mass and quantity of precious metals contained in the transferred parts and assemblies;
• the method by which the content of precious metals was determined (for example, on the basis of a passport for equipment or according to technical documents for similar models (passports, forms, labels, operation manuals, reference books), or in the absence of this information (imported, obsolete domestic equipment, etc.). etc.) - according to the data of development organizations, manufacturers or commission based on analogues, calculations).

After performing work on the extraction of precious metals from scrap, the refining organization submits to the institution an act (passport) of refining, in which it indicates the actual amount of precious metals recovered from scrap and their value. Usually these data do not match the original information. Therefore, appropriate corrections are made to the primary ones (the initial entries are crossed out and the information indicated in the refining act (passport) is put over them) (clause 6.20 of Instruction No. 68n).

Example 1

The institution has written off obsolete and physically completely worn-out equipment (computer monitor), acquired at the expense of income-generating activities (residual value - 7000 rubles). The fixed assets were dismantled by the forces of the institution. After dismantling, parts containing precious metals were removed. AT pure form their mass was 40 g in the amount of 4000 rubles. The act of acceptance and transfer of parts (assemblies) of the refining organization was drawn up. After completion of the work, the presented passport indicates the content of precious metals - 35 g in the amount of 3500 rubles. (including VAT - 534 rubles). This amount was credited to the personal account of the institution, opened for it in the territorial body of the Federal Treasury to account for transactions with funds received from income-generating activities. Note that in this case, in the "Purpose of payment" field of the payment order, indicate the name of the source of income generation or the item of the General Permit issued to the institution. Upon receipt of funds to the personal account for income-generating activities, the institution must transfer these funds to income federal budget to account 40101. In field 104 of the payment order, indicate the budget classification code 000 1 14 02013 01 0000 440 "Income from the sale of property under the operational management of federal institutions (with the exception of property of federal autonomous institutions), in terms of the sale of inventories for the specified property" indicating in digits 1–3 of the income code the code of the chief income administrator (federal executive body), to which the right to dispose of federal property is assigned. And in the field "Purpose of payment" the code 000 3 02 02010 01 0000 440 and the basis for the transfer are indicated: "Transfer to the federal budget of income from the sale of property under operational management." In this case, the General Permit for opening personal accounts for recording funds received from income-generating activities must contain an indication of the source of income received on the personal account: "Sale of scrap and waste of non-ferrous metals and (or) income from refining, followed by transfer sources for the federal budget.
Subsequently, the institution transferred funds to the federal budget.
The accountant needs to make the following entries:

Debit 2 401 01 172

Loan 2 101 04 410
"Reducing the cost of machinery and equipment"
- 7000 rub. - decommissioned fixed assets;

Debit 2 105 06 340

Loan 2 401 01 172
"Proceeds from the sale of assets"
- 4000 rub. - parts containing precious metals are credited;

Debit 2 105 06 340 (refiner)
"Increase in the value of other inventories"
Credit 2 105 06 340 (warehouse)
"Increase in the value of other inventories"
- 4000 rub. - the details of the refinery organization were transferred (the basis is the act of transfer);

Debit 2 205 09 560
"Increase in receivables on income from the sale of assets"
Loan 2 401 01 172
"Proceeds from the sale of assets"
- 3500 rub. - income from the sale of precious metals has been accrued (the basis is the passport of the refinery);

Debit 2 201 01 510
"Receipts of funds of the institution to the accounts"
Credit 2 205 09 660
"Decrease in receivables on income from the sale of assets"
- 3500 rub. - received cash to the personal account of the institution;

Debit 2 401 01 172
"Proceeds from the sale of assets"
Loan 2 303 04 730
"Increase in accounts payable for value added tax"
- 534 rubles. - VAT charged;

Storno:
Debit 2 105 06 340
"Increase in the value of other inventories"
Loan 2 401 01 172
"Proceeds from the sale of assets"
- 500 rubles. - a correction was made for the content of precious metals in parts using the "red reversal" method;

Debit 2 401 01 172
"Proceeds from the sale of assets"
Loan 2 105 06 440
"Decrease in the cost of other inventories"
- 3500 rub. - parts (assemblies) were written off during their implementation;

Debit 2 401 01 172
"Proceeds from the sale of assets"
Loan 2 303 05 730
"Increase in accounts payable for other payments to the budget"
- 3500 rub. - accrued debt to the budget;

Debit 2 303 04 830
"Reduction of payables for value added tax"
Loan 2 201 01 610

- 534 rubles. - VAT is transferred to the budget;

Debit 2 303 05 830

Loan 2 201 01 610
"Disposal of funds of the institution from bank accounts"
- 3500 rub. - transfer to the budget of the accrued debt from the disposal of material assets.

Please note: the administrator who is assigned to administer these payments must make the following entries:

Debit 1 210 02 440

Credit 1 401 01 172
"Proceeds from the sale of assets"
- income to the budget from the disposal of material assets.

Example 2

Let's use example No. 1, with the only difference that the organization that accepted non-ferrous metal waste transfers funds directly to federal budget revenue to account 40101. At the same time, field 104 of the payment order indicates the budget classification code 000 1 14 02013 01 0000 440 "Income from the sale of property under the operational management of federal institutions (with the exception of property of federal autonomous institutions), in terms of the sale of inventories on the said property "with an indication in 1-3 digits of the income code of the code of the chief income administrator (federal executive body), followed by the right to dispose of federal property.
In this case, the records for receipt of funds from the refiner will be as follows:

Debit 1 303 05 830
"Reduction of accounts payable on other payments to the budget"
Credit 1 205 09 660
"Repayment of receivables on income from the sale of assets"
- 3500 rub. - reflects the amount credited to the budget received from a specialized organization (the entry is made after receiving an extract from the treasury body from the consolidated register of receipts).

The administrator of budget revenues, who is assigned the administration of these revenues, makes an entry:

Debit 1 210 02 440
"Settlements with the bodies organizing the execution of budgets for budget revenues from the sale of inventories"
Credit 1 401 01 172
"Proceeds from the sale of assets"
- 3500 rub. - receipt in the budget of income transferred by an organization specializing in the disposal of material assets.

Service Experts
Legal consulting GARANT
A. N. Sukhoverkhova,
Yu. A. Koshelev.

The order of its work can be established in the accounting policy or by a separate order for the institution.

Disposal of office equipment is a problem faced by all organizations. It involves following a certain complicated procedure. However, it is precisely the strict adherence to all points of the process that contributes to the protection of the environment and the receipt of valuable raw materials.

Office equipment, which today is available in huge quantities in all offices of our country, is a source of the most dangerous for the environment and human health. chemical substances. Thus, office equipment is characterized by the presence of mercury, arsenic, cadmium, zinc, nickel and other elements. Consider the danger of office equipment for our environment on the example of a printer, because not everyone knows what a danger to nature this device is fraught with.

Some parts of the printer contain mercury - liquid metal, the vapors of which are extremely poisonous to all living things. In addition to mercury, toner cartridges pose a danger (read,), when burned in landfills, toxic compounds are released into the atmosphere - polystyrene combustion products. Also printers, like other representatives office equipment have plastic housings. Plastic waste is virtually non-biodegradable, which means that landfills with old office equipment will be left for generations to come (if we do not completely solve this problem now).

It should also be said that office equipment contains a certain amount of precious metals. Therefore, in accordance with Russian laws the elimination of office equipment in all organizations should occur according to a certain (legal) scheme.

Thus, it is impossible to simply throw out used office equipment in the trash due to extremely negative impact on nature and, as a result, on the human body, and also because of the presence of precious metals in it.

Hazard Class

As part of old and non-working office equipment, there are materials belonging to different hazard classes. For example, in one device, parts can be combined that later represent waste of hazard class 1 (small-sized mercury lamp) and class 5 (ferrous metals). However, according to the updated version of the classifier (), waste of the most common types of office equipment (scanners, printers, MFPs, telephones, fax machines, projectors, etc.) belongs to 4 (low-hazard) class.

Important! The heads of organizations that are sources of waste of hazard class 4 need to be aware of the need to draw up passports for these wastes.

What office equipment can be recycled?

The list of office equipment that can and should be recycled is quite wide. As a rule, organizations involved in the disposal of office equipment provide their customers with a list of devices that the recycling company works with. Typically, these companies provide recycling services:

• system blocks, monitors, laptops;
• printers, scanners, MFPs;
• projectors, screens for presentations;
• keyboards, computer mice etc.;
• connecting cables;
• information carriers;
• printer cartridges with different levels of residual toner;
• bill counters, KKM;
• office furniture, etc.

Thus, all the office equipment listed above can be handed over to special companies for safe and legal disposal.

Who provides recycling services

To get rid of office equipment in large quantities, you should contact a recycling company. Recycling firms must have a number of documents allowing them to carry out such activities.

Company examples

• NTO "Center for the disposal of office equipment and equipment", the company's office is located in Moscow;
• "Leading Disposal Company", carries out the liquidation different types equipment (industrial, medical, etc.), including office equipment, located in Yekaterinburg;
• GC "TechPromPererabotka" with an office in Moscow, among the major clients of the publishing house "Arguments and Facts", Insurance Company"Rosgosstrakh", etc.;
• Office Equipment Utilization LLC is a young company headquartered in Lipetsk.

The cost of liquidating office equipment depends on the type of waste, the pricing policy of the company, its location (region) and other factors. For example, in the "Leading Recycling Company" the cost of recycling a printer (A4) is 275 rubles, a plotter - 500 rubles, a bill counter - 200 rubles, a KKM - 350 rubles. etc. Prices do not include waste transportation costs.

License and agreement

Since office equipment waste can belong to hazard classes 1-4, recycling companies need to have a license to carry out activities related to dangerous species garbage. Also, disposal companies must have a certificate from the Assay Office (“jewelry license”) due to the fact that office equipment contains precious metals.

After the recycling company has agreed on the type and volume of waste equipment, an agreement is concluded between the parties (a sample can be viewed on the Internet). An annex to the contract may be a technical task for the disposal of office equipment.

The process of recycling office equipment

Let's briefly consider the stages of the process of recycling office equipment in a recycling company:

1. Preparation by the customer of a list of office equipment to be disposed of.
2. Sending the list to the company, contractor, for review and establishment of the cost of the service.
3. Negotiation and signing of the contract by the parties. In some cases, the customer makes an advance payment.
4. Removal of equipment by the contractor from the customer's premises to the place of disposal.
5. Direct disposal. The process begins with the dismantling of equipment and sorting its components separately into scrap ferrous and non-ferrous metals, boards with precious metals, plastic, and non-recyclable waste. The resulting raw materials are transferred to processing plants, the remaining waste is neutralized and destroyed at specialized enterprises.
6. The result of the procedure is to provide the customer with an act of disposal, a passport of the extracted precious metals, accounting documentation (certificate of work performed, invoices, invoices, photocopies of the company's licenses).

Note! The legal acts regulating the disposal of office equipment are OKPD 2 (code 38.21), KOSGU (payment for the removal and disposal of office equipment is made by the enterprise on the basis of subarticle 226 of the RF BC), OKVED.

Benefits of recycling

The benefits of proper disposal of office equipment are obvious. Recycling contributes to the protection of the environment from negative anthropogenic impacts. Its result is the receipt of valuable raw materials from which new products and materials are produced.

About the danger of discarded office equipment, about the process of its processing and obtaining new raw materials, they talk in this video.

Disposal of office equipment is a time-consuming process for any organization. However, in order to live in comfortable conditions, in a clean environment, each of us must understand the importance of this procedure and therefore dispose of office equipment waste correctly.

Every piece of equipment fails sooner or later. Often when it is brought in service centres appears to be impossible to repair. It turns out that the only way out is to send it to a landfill. However, this is prohibited by law. The only way out is the professional disposal of equipment: TVs, refrigerators, washing machines.

Service centers daily give away a huge amount of household appliances for disposal. Also, suppliers of such waste are hotels, rest homes, hospitals and other institutions, the operation of which involves the use of various equipment.

Utilization and recycling of office equipment, small and large household appliances is also relevant for manufacturers, logistics companies, warehouses, and stores. The fact is that some batches may be defective, others may be damaged during transportation or storage. Also, commercial organizations give for recycling household appliances of outdated models that were not sold out in a timely manner and are no longer in demand among buyers.

Companies that use computers, printers, scanners, laptops in their work, for example, in commercial and government enterprises, financial institutions, in offices public organizations recycling of office equipment and equipment is also in demand, since from time to time you have to change it for a new one. The fact is that state regulatory authorities scrupulously monitor where enterprises put illiquid equipment. If it is found that it is illegally taken to a public dump or dumped into ravines, then a large fine will have to be paid.

Why dispose of equipment?

Proper disposal of small appliances and large household appliances is the only way to protect environment from pollution. If you take such waste to ordinary garbage sites, then under the influence external environment will start to stand out toxic substances, which are part of various techniques, for example, arsenic and lead. They are able to poison the environment, in addition, these toxins have negative impact on the human body. Note that only plastic parts will decompose for hundreds of years.

To protect the environment from pollution, it is necessary to neutralize equipment according to strict and special rules. This can only be done by firms that have a license for such activities and have official permission from the State Inspectorate of Assay Supervision.

There are several more reasons why it is beneficial for any enterprise to hand over unused equipment for disposal. The fact is that while it is on the balance sheet of the enterprise, it is necessary to pay property tax from it. It will be possible to reduce such costs only after the official write-off of unnecessary equipment. It can be done only if the experts assess the technical and moral condition of the equipment as unsatisfactory.

Professional disposal of equipment in Moscow

Utilization of household appliances in Moscow is one of the activities of our company. Working since 2007, Waste Management Group of Companies has established itself with better side. A huge number of companies whose activities are related to the use of technology choose us to neutralize such waste.

After the disposal of household appliances is completed, we promptly prepare documents that prove that the procedure was carried out in accordance with the law. To confirm the honesty of their work, the process of neutralization is filmed on camera. In addition, our clients have the opportunity to be present during the disposal.

How much does recycling equipment cost?

We offer a loyal price for waste disposal. However, it is calculated for each client in individually. To find out the exact cost, leave us a request through the form feedback, indicating the contact number, the amount of waste, its location, as well as the preferred collection schedule. The manager will promptly make a calculation and send a commercial offer.

Permit Documents: The organization must have TWO DOCUMENTS (the presence of only one is not a confirmation of the correct and legal disposal of computer equipment):

1. “Certificate of special registration” of the Assay Office” (the Supplier is obliged to present a special registration card, which lists operations with precious metals for which the organization has permission);
2. "License for the collection, use, neutralization, transportation, disposal of hazardous waste", issued by Rostekhnadzor (The appendix to the license must list the types of waste allowed for disposal by this organization, in our case it is "Obsolete computer equipment" , Waste of office equipment, Used cartridges, Keyboard, mouse, connecting wires, Batteries, uninterruptible power supplies.
   (based on materials from the site http://www.zapravka365.ru/utilize/)

List of basic documents required by inspection authorities for legal disposal companies.

1. License to carry out activities for the collection, use, transportation of waste of I - IV hazard class. Attention! "use" is mandatory item in the annex to the license, allowing the actual disposal. Collection and Transport only permits the transport of waste to a disposal company entitled to disposal. Attention! The provision of services can be carried out at the "Place of the licensed type of activity" specified in the annex to the license;
2. The license for the procurement, processing and sale of ferrous and non-ferrous scrap, certifies the legality of the transfer of ferrous and non-ferrous scrap to specialized licensed plants.
3. A certificate of special registration with the State Inspectorate of Assay Supervision of the Russian Federation, which allows to provide, after disposal, a passport on the content of precious metals in the utilized equipment;
4. Certificates for the right to work with waste for all employees, including the manager. Confirms the right of employees to work with waste and vocational training;
5. Sanitary and epidemiological conclusion on compliance sanitary rules and standards of buildings, structures, structures, premises, equipment and other property that the company uses to carry out activities for the collection, use, neutralization, transportation and disposal of waste of I - IV hazard class;
6. Conclusion of the state environmental review of project documentation for facilities related to the placement and disposal of waste of I - IV hazard class;
7. Certificate of attestation of the laboratory certifying the availability of the laboratory and necessary conditions in it for control chemical composition scrap and waste of ferrous and non-ferrous metals and alloys (optional);
8. Objects for the placement and disposal of waste of I - IV hazard class, confirms the right to collect, transport and dispose of waste of I - IV hazard class;
9. Expert opinion of the FGUZ "Center for Hygiene and Epidemiology", confirming the compliance of waste with hazard classes.

For the disposal of office equipment, monitors and computers, the following types of waste are indicated in the annex to the license:

. "worked out Appliances» Waste of a complex combined composition in the form of products, equipment, devices (4th class of environmental hazard natural environment).
. "used digital devices, computers and office equipment" Waste of a complex combined composition in the form of products, equipment, devices (4th class of hazard to the environment).
. "used telecommunication equipment" Waste of a complex combined composition in the form of products, equipment, devices (4 class of hazard for the environment).
. "non-disassembled parts of electrical and electronic equipment" Waste of a complex combined composition in the form of products, equipment, devices (hazard class 4 for the environment) (hazard class 4 for the environment).
. "used refrigeration equipment" Waste of a complex combined composition in the form of products, equipment, devices (4 class of hazard for the environment).

Liability legislation legal entities and state institutions.

1. Federal Law No. 89-FZ of June 24, 1998 "On Production and Consumption Waste" (adopted by the State Duma of the Federal Assembly of the Russian Federation on May 22, 1998) (as amended and supplemented, effective from January 1, 2010);
2. The federal law No. 214-FZ of July 24, 2007: “On Precious Metals and Precious Stones” (clause 2, article 20);
3. Instruction No. 68n dated August 29, 2001 on accounting for precious metals, developed by the Ministry of Finance;
4. Decree of the Government of the Russian Federation No. 731 dated September 28, 2000: “Rules for accounting and storage of precious metals, precious stones and products from them, as well as maintaining relevant reports”;
5. Criminal Code of the Russian Federation, article 192: “Violation of the rules for the delivery of precious metals and precious stones to the state” (Evasion of the mandatory delivery for refining to the state of precious metals extracted from the bowels of the precious metals obtained from secondary raw materials ...);
6. Code of Administrative Offenses of the Russian Federation, article 19.14: "Violation of the rules for the extraction, production, use, circulation, receipt, accounting and storage of precious metals, precious stones or products containing them."
7. Environmental Legislation. Fines hundreds of thousands of rubles.
(according to the website