And the entry into force of regulations. Methods for the entry of normative acts into force. Procedure for the entry into force of Bank of Russia regulations

Laws and subordinate normative legal acts are promulgated by publication and in another way, determined in the act itself. All normative legal acts regulating human rights must be published.

Laws and other national acts are published in official publications: Rossiyskaya Gazeta, Collection of Legislation of the Russian Federation. The right to publish official texts of laws and other normative legal acts has the publishing house "Legal Literature".

Normative legal acts are valid in time.

Firstly, the most common moment when a normative legal act begins to take effect is the expiration of a certain period after its official publication. Thus, federal laws and regulatory legal acts of federal executive bodies enter into force simultaneously on the territory of the Russian Federation after ten days after the day of their publication, and acts of the President of the Russian Federation that are of a normative nature - after seven days after their first official publication. Also, after seven days after publication, the acts of the Government of the Russian Federation affecting the rights, freedoms and duties of a person and citizen, establishing the legal status of federal executive bodies, as well as organizations, come into force. Other acts of the Government of the Russian Federation come into force from the day they are signed.

Secondly, the beginning of the validity of some acts is determined by the moment of their adoption or official publication. So, for example, acts of the heads of local administrations come into force from the moment of their publication, unless otherwise specified by the act itself.

Thirdly, the time of entry into force of a normative legal act can be indicated in an act specially adopted on this occasion. For example, the current Civil Code of the Russian Federation or the Criminal Code of the Russian Federation adopted by the State Duma.

Fourthly, those normative legal acts that are not published, but sent to the relevant departments and institutions, enter into force from the moment they are received by these bodies, unless the acts themselves specify a different period for their entry into force.

Termination of the validity of normative legal acts is associated with the following circumstances:

1) the expiration of the period of validity for which this or that act was adopted;

2) in connection with the direct cancellation of a regulatory legal act by an authorized body;

3) in connection with the actual replacement of a normative legal act by another act regulating the same area of ​​public relations. This option of terminating a normative legal act is less desirable, as it often gives rise to contradictory law enforcement practice, the emergence of gaps and conflicts of legal norms.

The newly adopted normative legal act, as a general rule, extends its effect to those social relations that arise after its adoption. The law is not retroactive. However, there are exceptions to this rule:

1) when the normative legal act itself indicates that its provisions apply to social relations that arose before its adoption;

2) when a normative legal act mitigates criminal liability;

3) when a normative legal act abolishes criminal liability.

An exception is the “survival” of an old normative act, in which a normative legal act that has lost its legal force continues to regulate certain relations that have arisen or existed during the validity of this act on the special instructions of the law-making body.

More on the topic The procedure for the publication and entry into force of regulatory legal acts, their effect in time, space and circle of persons:

1. § 2. Accounting, registration, examination of normative legal acts in the activities of the bodies of the Ministry of Justice of the Russian Federation
2. 4. The effect of laws and other regulatory legal acts containing labor law norms, in a circle of persons, in time and space

Often, both taxpayers and regulatory authorities have problems with determining the exact date from which this or that regulatory legal act comes into force. Let's analyze the most difficult situations from practice

Article 15 of the Constitution of the Russian Federation establishes that laws are subject to official publication for general information. Unpublished laws do not apply and have no legal consequences. Also, any other normative legal acts affecting the rights, freedoms and duties of a person and a citizen are not subject to application, if they have not been officially published.

The official publication for the majority of normative legal acts is the first publication of their full text in Rossiyskaya Gazeta or the Collection of Legislation of the Russian Federation. This is indicated in Article 4 of the Federal Law No. 5-FZ dated 14.06.94 (hereinafter referred to as Law No. 5-FZ) and paragraph 2 of the Decree of the President of the Russian Federation dated 05.23.96 No. 763 (hereinafter referred to as Decree No. 763).

The regulatory legal act itself may indicate the date from which it enters into force, for example, from January 1, 2011 or from the date of its official publication. If there is no such indication in the document, one should be guided by the special rules established for various types of regulatory acts in Law No. 5-FZ and Decree No. 763. Most regulatory legal acts come into force simultaneously throughout the territory of the Russian Federation after a certain number of days after the day of their official publication (table below)1. It is with the calculation of these days and the determination of the date of the first official publication of the normative act that the most problems arise.

Table. The procedure for the entry into force of certain types of regulatory legal acts

Type of regulatory legal act	Entry into force*
Federal constitutional laws		"Rossiyskaya Gazeta" or "Collected Legislation of the Russian Federation" or "Parliamentskaya Gazeta"
federal laws
Acts of the chambers of the Federal Assembly
Legislative acts on taxes (with the exception of acts amending the Tax Code of the Russian Federation in terms of establishing new taxes)	They enter into force not earlier than one month after the date of their official publication and not earlier than the 1st day of the next tax period for the relevant tax.
Acts of legislation on fees (with the exception of acts amending the Tax Code of the Russian Federation in terms of establishing new fees)	They come into force not earlier than one month after the date of their official publication.
Federal laws amending the Tax Code of the Russian Federation in terms of establishing new taxes and (or) fees	They come into force not earlier than January 1 of the year following the year of their adoption, but not earlier than one month from the date of their official publication.
Decrees and orders of the President of the Russian Federation having a normative character		"Rossiyskaya Gazeta" or "Collection of Legislation of the Russian Federation"
Other decrees and orders of the President of the Russian Federation (including acts containing information constituting a state secret or information of a confidential nature)
Decrees and orders of the Government of the Russian Federation affecting the rights, freedoms and duties of a person and a citizen, establishing the legal status of federal executive bodies, as well as organizations	Enter into force simultaneously throughout the territory of the Russian Federation after 7 days after the day of their first official publication
Other resolutions and orders of the Government of the Russian Federation (including acts containing information constituting a state secret or information of a confidential nature)	Come into force from the date of their signing
Normative legal acts of federal executive bodies that have passed state registration with the Ministry of Justice of Russia and affect the rights, freedoms and duties of a person and a citizen, establishing the legal status of organizations or having an interdepartmental character	Enter into force simultaneously throughout the territory of the Russian Federation after 10 days after the day of their official publication	"Rossiyskaya Gazeta", "Bulletin of Normative Acts of Federal Executive Bodies"
Normative legal acts of federal executive bodies that have passed state registration with the Ministry of Justice of Russia, but contain information constituting a state secret or confidential information and are not subject to official publication in connection with this	Enter into force from the date of their state registration with the Ministry of Justice of Russia and the assignment of a number
* The procedure given in the table is applied if the exact date of its entry into force is not specified in the regulatory legal act itself or if another procedure for the entry into force of this act is not indicated.

The official publication of a federal law is the first publication of its full text in Rossiyskaya Gazeta or Parlamentskaya Gazeta or in the Collection of Legislation of the Russian Federation (Article 4 of Law No. 5-FZ). How to determine the date of the first publication if the law is published in several editions at once, but the release dates of these editions do not coincide?

"Rossiyskaya Gazeta" is published daily, while "Collection of Legislation of the Russian Federation" and "Parliamentskaya Gazeta" - once a week on Mondays and Fridays, respectively. Moreover, the date of issue of the "Collection of Legislation of the Russian Federation" is the date of signing this publication for publication. The weekly newspaper "Parliamentary newspaper" indicates the date interval, for example, August 20-26, 2010. In addition to the weekly edition, "Parliamentary newspaper" is published twice a week - on Tuesdays and Fridays.

Obviously, at the time of signing the weekly for publication, readers are not yet provided with information about the content of the normative acts published in it. Indeed, unlike daily publications, the date of publication (signing for publication) of which coincides with the date of receipt by their addressees, weeklies, as a rule, are delivered to addressees later.

So, if a normative act is published in "Rossiyskaya Gazeta" earlier than in "Collection of Legislation of the Russian Federation" or the weekly "Parliamentskaya Gazeta", the date of first publication is considered to be the date of publication of "Rossiyskaya Gazeta". Problems arise in those cases when the normative act was first published in one of the indicated weeklies and only then in Rossiyskaya Gazeta. After analyzing the norms of legislation and decisions of courts of various levels, two options can be named.

Expert opinion

"If a normative legal act is published in several official publications at once, but the release dates of these publications do not coincide, the first publication is considered to be the official publication that first published this act. All subsequent publications of this normative act in other official publications can no longer be considered the first publication. I will quote example.

Suppose the text of the federal law was published in the Collection of Legislation of the Russian Federation on August 16, 2010, in Rossiyskaya Gazeta on August 18, 2010, and in the weekly Parlamentskaya Gazeta in the issue of August 20-26, 2010. The day of the first official publication of the law should be considered August 16, 2010 - the date of the placement of the law in the "Collection of Legislation of the Russian Federation".

I emphasize that when determining the date of publication of normative acts, one should be guided by the publication of these documents only in official publications. Returning to the above example, let's say that on August 16, 2010, the text of this federal law was published not in the Collection of Legislation of the Russian Federation, but in the Moskovsky Komsomolets newspaper. Then the date of the first official publication should be considered the date of placement of the law in Rossiyskaya Gazeta, that is, August 18, 2010.

Placing a normative act in legal information systems or on the Internet (including on the websites of official publications) before the publication of the act in a newspaper or magazine version of any of the official publications also cannot be considered its official publication.

The first option is formal. Based on the provisions of Law No. 5-FZ and Decree No. 763, the date of the first publication of a regulatory legal act is considered to be the edition with an earlier release date. In other words, if the issue of the "Collection of Legislation of the Russian Federation" or the weekly "Parliamentskaya Gazeta", which published this or that law, has an earlier date than the "Rossiyskaya Gazeta", the date of the official publication of the law is determined by the date of the "Collection of Legislation of the Russian Federation" or " Parliamentary Gazette" (depending on which of the weeklies came out earlier).

This position was supported in the resolutions of the FAS of the East Siberian District of May 12, 2005 "No." 882A in case No. A53-16528/2004-C6-22. Similar conclusions regarding the date of entry into force of a specific federal constitutional law are given in paragraph 2 of the joint resolution of the Plenum of the Supreme Court of the Russian Federation and the Plenum of the Supreme Arbitration Court of the Russian Federation dated 04.02.2010 "No" 3/2.

The text of the federal law was published in the Collection of Legislation of the Russian Federation on August 9, 2010, in Rossiyskaya Gazeta on August 11, 2010, and in the weekly Parlamentskaya Gazeta in the issue of August 13-19, 2010. The federal law states that it comes into force from the day of its official publication.

An earlier date for the publication of the federal law (08/09/2010) has the "Collection of Legislation of the Russian Federation". Therefore, following a formal approach, the date of the first official publication of a federal law is determined by the date of publication of this particular publication. Thus, the federal law is considered to have come into force on August 9, 2010.

The second option is practical. The purpose of the official publication of a normative legal act is to make it publicly available to the public. This means that the date of the first publication of the act should be determined taking into account the moment at which the act published in a particular publication actually reaches the addressees (readers, subscribers). Such recommendations are contained in paragraph 6 of the motivational part of the resolution of the Constitutional Court of the Russian Federation of October 24, 1996 "No." 17-P.

It has already been noted that, according to the output data at the "Collection of Legislation of the Russian Federation", the date of issue of this publication coincides with the date it was signed for publication. On this day, the weekly is not yet available for retail sale and is not delivered by subscription. It reaches its addressees (readers, subscribers) much later - usually one or two weeks after the date indicated on it. Therefore, if a normative legal act was first published in the Collection of Legislation of the Russian Federation, and the next day (or within several days) was also placed in Rossiyskaya Gazeta, the date of its first official publication should be considered the date of publication in Rossiyskaya Gazeta ".

Similar conclusions are contained, in particular, in the decisions of the Federal Antimonopoly Service of the Volga District of March 25, 2008 in case No. A65-29468 / 2007-CA3-43 and of June 3, 2008 in case No. A65-28895 / 07-CA3-43 and Federal Antimonopoly Service of the North Caucasus District dated March 23, 2009 in case No. A32-1067 / 2008-12 / 24. Guided by the same principles, the Constitutional Court of the Russian Federation, in its Ruling No. 218-O of December 1, 1999, determined the date of the first publication of a particular federal law.

Let's use the condition of example 1. The date of publication of the federal law in the "Collection of Legislation of the Russian Federation" (08/09/2010) is the date of signing this publication for publication. The publication itself will be delivered to the recipients later. In accordance with the conclusions contained in the Resolution of the Constitutional Court of the Russian Federation No. 17-P dated October 24, 1996, the date of the first publication of a federal law should be determined by the date of its publication in Rossiyskaya Gazeta. After all, the weekly "Parliamentskaya Gazeta" with the text of this federal law came out even later2.

Since the federal law was published in Rossiyskaya Gazeta on August 11, 2010, it is only from that date that it is considered to have entered into force.

Please note: if you choose this option to determine the date of the first publication of the normative act, you should take into account the difference between the dates of publication of Rossiyskaya Gazeta and the Collection of Legislation of the Russian Federation. So, if the difference in dates is more than 10 days, it is safer to consider the date of the first official publication of the normative act as the date of its placement in the Collection of Legislation of the Russian Federation, and not in Rossiyskaya Gazeta. Indeed, with such a significant difference in dates, it is still unknown which of the indicated publications reached its addressees (readers, subscribers) earlier.

However, if the difference in the release dates of publications is, for example, only four days, the date of the first official publication of a normative legal act can be considered the date of its publication in Rossiyskaya Gazeta. A similar situation is considered in the letter of the Ministry of Health and Social Development of Russia dated July 25, 2006 "No" 1556 12. The federal law was published in the "Collection of Legislation of the Russian Federation" on July 3, 2006, and in "Rossiyskaya Gazeta" on July 7, 2006. The federal law itself states that it comes into force 90 days after the day of its official publication. The Ministry of Health and Social Development of Russia came to the conclusion that the date of the first publication of the federal law should be considered the date of its publication in Rossiyskaya Gazeta, that is, July 7, 2006. Therefore, the effective date of this federal law is October 6, 2006.

Some periodicals, which are sources of official publication, do not indicate the exact date of their release. For example, on the weekly "Parliamentskaya Gazeta" the interval of dates (August 13-19, 2010) is set. Other publications, which must publish normative legal acts of federal executive bodies recognized by the Ministry of Justice of Russia as not requiring state registration3, may generally contain only the month (issue serial number) and the year. How in such cases to determine the exact date of the first official publication?

Neither Law No. 5-FZ, nor Decree No. 763, nor other regulatory acts contain an answer to this question. By analogy with the date indicated in the "Meeting of Legislation of the Russian Federation", the following conclusion can be drawn. When determining the date of the first official publication of a normative act in publications that do not have an exact release date, it is necessary to focus on the date of signing such a publication for publication.

However, there are other points of view on this issue. So, in relation to periodicals that indicate a range of dates (as, in particular, on the weekly "Parliamentskaya Gazeta"), the first or, conversely, the last date of the range can be considered the date of publication. When choosing a specific date, it is necessary to take into account when exactly the publication goes on sale and is delivered to subscribers. If this happens closer to the end of the specified range or even after its end, then the date of publication of the publication (the actual delivery of the normative acts published in the publication to the addressees) should be considered the last date of the range.

A similar approach was used, for example, when determining the date of the official publication of the laws of the city of Moscow. These laws come into force 10 days after their official publication (unless otherwise provided in the law itself). One of the sources of official publication of the laws of the city of Moscow is the newspaper "Tverskaya, 13". During the period when this paper was published weekly, its imprint included a range of dates. The Deputy Chairman of the Moscow City Duma, in a letter No. 8-21-6254/0 dated August 22, 2000, explained that the date of the official publication of the legislative acts of the city of Moscow, published in the newspaper Tverskaya, 13, should be considered the date that opens the interval. After all, it was on this day that the newspaper went to retail and was delivered to subscribers.

The text of the federal law was published in the weekly "Parliamentary newspaper" in the issue of August 6-12, 2010. And only on August 9, 2010 it was published in the Collection of Legislation of the Russian Federation, and in Rossiyskaya Gazeta it was published only on August 13, 2010. The federal law states that it comes into force from the day of its official publication.

Since the weekly "Parliamentskaya Gazeta" has an earlier date of publication of the federal law, the date of the first official publication of the law is determined by the date of publication of this particular publication. The weekly "Parliamentskaya Gazeta" is published on Fridays (on the first date of the specified range). Therefore, the date of publication of normative legal acts placed in this weekly is considered the date that opens the range. This means that the federal law came into force on August 6, 2010.

Another situation is that only the month (serial number of the issue) and the year or only the year of its publication are indicated on the source of the publication. In such circumstances, the date of official publication of a normative act placed in such a publication may be considered the first or last day of the corresponding month (year - if the publication is published once a year). However, given the significant length of the period (month, year) and the lack of clear rules in the legislation, it is more logical to determine the date of publication of a normative act by the date of signing the publication for publication. In other words, the date of official publication of a normative legal act published in a monthly or annual journal (bulletin, etc.) is the date when this publication was signed for publication.

Situation three. The document comes into force from the day / after the day of its official publication

According to the general rule established in Article 6 of Law No. 5-FZ, federal constitutional laws, federal laws and acts of the chambers of the Federal Assembly enter into force simultaneously throughout the territory of the Russian Federation after 10 days after the day of their official publication.

Decrees, orders and other acts of the President of the Russian Federation that are of a normative nature shall enter into force simultaneously throughout the entire territory of the Russian Federation upon the expiration of seven days after the day of their first official publication. Decrees, orders and other acts of the Government of the Russian Federation affecting the rights, freedoms and duties of a person and a citizen, establishing the legal status of federal executive bodies, as well as organizations, enter into force simultaneously throughout the territory of the Russian Federation seven days after the day of their first official publication. This is established in paragraphs 5 and 6 of Decree No. 763.

These norms shall be applied, unless the laws or acts themselves provide for a different procedure for their entry into force. Thus, one of the following wordings can be used directly in a normative legal act: comes into force from the date of official publication; enters into force after a certain number of days (for example, 90 or 180 days) or a certain period (one month, three months, etc.) from the date of official publication; enters into force after a certain period after the day of official publication; enters into force after a certain period from the date of official publication; enters into force a certain period after the day of official publication.

Expert opinion

D.G. Chernik, President of CJSC "MCFER-Consulting", President of the Chamber of Tax Consultants, Doctor of Economics. Sciences:

“If such a wording is used in a normative legal act as “from the day of official publication” or “after the day of official publication”, when deciding on the date of entry into force of this act, one must proceed from the logic of the Russian language. Suppose the law was published on August 25, 2010 year.The law itself states that it comes into force from the day of official publication.This means that the law comes into force on the day of publication, that is, August 25, 2010. If the wording "after the day of official publication" were used in the law, then the law should have been applied from the next day - from August 26, 2010"

At first glance, there is no difference between the above phrases. But it's not. After all, depending on which wording is used, the date of entry into force of a regulatory legal act will be determined differently.

First of all, one should distinguish between the wording "from the day of official publication" and "after the day of official publication". If "from the date of official publication" is indicated, then the first day of the period after which the normative legal act enters into force is the day of its official publication.

Suppose a normative legal act states that it comes into force on the day of its official publication. This means that the normative act enters into force immediately on the day of its first official publication.

The Federal Law states that it comes into force after 90 days from the date of its official publication. The text of the federal law was published in "Rossiyskaya Gazeta" and "Collected Legislation of the Russian Federation" on the same day - July 5, 2010.

The beginning of the 90-day period, after which the federal law will enter into force, is the day of its first official publication, that is, July 5, 2010. The specified period of 90 days will expire on October 2, 2010. Thus, the federal law will come into force on October 3, 2010.

If the wording "after the day of official publication" is used, then the period after which the normative legal act enters into force is calculated from the day following the day of its official publication.

Let's use the condition of example 4. Suppose a federal law contains a phrase that it comes into force 90 days after the day of its official publication.

The federal law was published on July 5, 2010. Therefore, the first day of the 90-day period, after which the law comes into force, is the day following the day of its official publication. That is, the specified period begins on July 6, 2010. Since the 90-day deadline will expire on October 3, 2010, the federal law will go into effect on October 4, 2010.

At the same time, some experts believe that regardless of the wording used ("from the day" or "after the day of official publication"), the first day of the corresponding period is considered the day after the official publication of the normative act. In support of this position, the norms of the Civil and Tax Codes regarding the calculation of terms are usually cited. Article 191 of the Civil Code of the Russian Federation states that the course of a period defined by a period of time begins on the next day after the calendar date or the occurrence of the event that determined its beginning. A similar provision is contained in paragraph 2 of Article 6.1 of the Tax Code of the Russian Federation.

The Plenum of the Supreme Arbitration Court of the Russian Federation in its resolution No. 4 of 08.04.2003 applied exactly this approach when determining the date of entry into force of Federal Law No. 127-FZ of 26.10.2002 "On Insolvency (Bankruptcy)". This federal law states that it comes into force after 30 days from the date of its official publication (with the exception of certain norms that come into force on other dates). The law was published in Rossiyskaya Gazeta on November 2, 2002. It would seem that the 30-day period after which the federal law would come into force should have been calculated from the date of its publication, that is, from November 2, 2002. Thus, the specified period would expire on December 1, 2002, and, therefore, the federal law would be considered to have entered into force on December 2, 2002. However, the Plenum of the Supreme Arbitration Court of the Russian Federation indicated in the said resolution that Federal Law No. 127-FZ of October 26, 2002 came into force on December 3, 2002.

Naturally, in order to avoid disagreements with the determination of the date of entry into force of regulatory legal acts, a clear settlement of this issue in the legislation is necessary. This has not yet been done at the federal level. However, for example, in relation to the normative legal acts of the city of Moscow, the relevant norms already exist. If a legal act of the city of Moscow enters into force after a certain period from the moment of its official publication, this period does not include the day of the official publication of this legal act. Such a norm is enshrined in paragraph 2 of Article 19 of the Law of the City of Moscow dated 08.07.2009 "No" 25 "On Legal Acts of the City of Moscow".

In addition, according to Article 190 of the Civil Code of the Russian Federation, a period may be determined by an indication of an event that must inevitably occur. For example, a normative act may provide that it comes into force from the date of entry into force of a resolution of the Government of the Russian Federation on recognizing a certain act as invalid.

Situation four. The document enters into force through / after a certain period after its official publication

A normative legal act may indicate that it enters into force after or after one (two, three, six, etc.) month or year (several years) from the day (after the day) of its official publication. To determine the last day of this period, it does not matter which of the wordings is used - "after a certain period" or "after a certain period."

Expert opinion

D.G. Chernik, President of CJSC "MCFER-Consulting", President of the Chamber of Tax Consultants, Doctor of Economics. Sciences:

"It is often indicated in regulatory acts that they enter into force after one, two, three or more months from the date of official publication. In this case, a month should be understood as 30 calendar days. Thus, if a regulatory act says that it enters in force after three months, it will take effect after 90 days.

Moreover, this rule also applies when the month (or even several months) following the date of the official publication of the normative act is actually not 30, but 28, 29 or 31 days. Despite the actual length of a month, when determining the date of entry into force of a normative act that takes effect one month after the date of its official publication, 30 calendar days must still be counted. Such a countdown starts from the day of publication of the normative act (if this act states that it comes into force after one month from the date of publication) or from the day following the day of publication (if the normative act states that it comes into force after the expiration of one month after the date of publication). Accordingly, this normative act will enter into force on the 31st day from the date of or after the day of its official publication.

In order to correctly calculate the end date of the specified period and, therefore, determine the date the normative act enters into force, we turn to the provisions of Article 192 of the Civil Code of the Russian Federation. Paragraph 3 of the said article states that the period calculated in months expires on the corresponding date of the last month of the period. If the end of the fixed period falls on a month in which there is no such date (for example, February), then the period expires on the last day of that month.

Suppose a normative act enters into force after one month from the date of its official publication. This act was officially published on April 19, 2010. This means that it entered into force on the same date of the next month, that is, May 19, 2010. If this normative act had indicated that it would enter into force one month after the day of its official publication, it would have entered into force on May 20, 2010.

The term, calculated in years, expires on the corresponding month and day of the last year of the term (clause 1, article 192 of the Civil Code of the Russian Federation). In other words, the federal law, officially published on February 26, 2010 and coming into force one year from the date of its publication, will enter into force on the same date of the same month of the next year, that is, February 26, 2011. If this federal law had indicated that it would enter into force one month after the day of its official publication, the law would have entered into force on February 27, 2011.

But, unfortunately, when deciding on the date of entry into force of a particular regulatory legal act, there is no unanimity of opinion not only among different departments, but even among arbitration courts. Let's take an example.

Federal Law No. 205-FZ dated July 19, 2009 states that it enters into force 90 days after the day of its official publication (with the exception of certain norms of the law that come into force in a special order). Article 7 of this law shall enter into force not earlier than one month after the date of its official publication. The federal law was published in Rossiyskaya Gazeta on July 22, 2009. This means that Article 7 of this law came into force on the same date of the next month, that is, it entered into force on August 22, 2009. However, according to the Russian Ministry of Finance, the named article came into force on August 23, 2009 (letter No. 03-05-05-03/22 dated 21.12.2009).

Now let's determine the date from which the Federal Law of July 19, 2009 No. 205-FZ itself is applied. So, the 90-day period, calculated after the day of the official publication of the law, expired on October 20, 2009. This means that the federal law came into force the next day after the expiration of this period, that is, October 21, 2009. Arbitration courts of many federal districts adhere to the same position (decisions of the Federal Antimonopoly Service of the Urals District of March 10, 2010 "No." F09-733 / 10-S4 in the case "No." A60-33557 / 2006-S4, the Federal Antimonopoly Service of the North Caucasus District of April 8, 2010 in case No. А18-1163/2009 and the Federal Antimonopoly Service of the Moscow District of 06/03/2010 No. KG-A40/5551-10 in case No. А40-10921/09-131-120). But unlike them, the Federal Antimonopoly Service of the Central District, in its decision dated April 21, 2010 in case No. A14-15452/2009/410/4, indicated that this federal law came into force on October 23, 2009. It can be assumed that when determining this date, the arbitration court erroneously considered that the federal law enters into force three months (and not 90 days) after the day of its official publication.

Situation five. The document was published in one source in parts

Article 4 of Law No. 5-FZ states that the official publication of a federal constitutional law, a federal law, an act of a chamber of the Federal Assembly is considered the first publication of its full text in Rossiyskaya Gazeta, Parlamentskaya Gazeta, or the Collection of Legislation of the Russian Federation. With regard to other regulatory legal acts (decrees of the President of the Russian Federation, resolutions and orders of the Government of the Russian Federation, acts of federal executive bodies, etc.), there is no requirement to publish their full text.

It turns out that if we are talking about a federal law that has a significant volume and therefore was published in the same source in parts in several issues, the date of official publication of such a law should be determined by the date of the issue that completes its publication. A similar approach should be applied when deciding on the date of the official publication of federal constitutional laws and acts of the chambers of the Federal Assembly, the texts of which were placed in the press in parts.

Due to the significant volume, the federal law was published in two issues of Rossiyskaya Gazeta: in the issue of August 11, 2010, the beginning of the law was placed (articles 1 to 15), and in the issue of August 12, 2010, its end (Articles 16 to 40). The federal law does not specify the procedure for its entry into force.

According to the general rule established in Article 6 of Law No. 5-FZ, federal laws enter into force 10 days after the day of their official publication. Since the publication of the full text of the federal law was completed on August 12, 2010, a 10-day period is counted from this date, after which the law will enter into force. The specified period will expire on August 22, 2010. Thus, the federal law will come into force on August 23, 2010.

In the same manner, it is possible to determine the date of the first official publication of decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, acts of federal executive bodies and other regulatory legal acts. After all, there are no special instructions on this issue in federal legislation. At the same time, if the text of a regulatory legal act of the city of Moscow is published in parts, the day of its official publication is the date of publication of the last part of the legal act. This is established in paragraph 2 of Article 19 of the Law of the City of Moscow dated 07/08/2009 "No" 25.

Normative legal acts may have appendices that contain the rules, regulations, regulations, forms of documents, graphic images, lists, tables and other materials approved by these acts. As a rule, such applications are an integral part of legal acts.

Often, only the text of the normative act itself is published in an official source, and the existing annexes to it are not published in the press. Can such a publication be considered official?

If we are talking about a federal constitutional law, a federal law or an act of a chamber of the Federal Assembly, then it is impossible. After all, according to Article 4 of Law No. 5-FZ, the first publication of their full text is considered the official publication of these acts. If such a normative legal act is published in the "Collection of Legislation of the Russian Federation", then annexes to it are placed in the same articles as the act itself (Article 9 of Law "No." 5-FZ).

Suppose, in one source (for example, in Rossiyskaya Gazeta) the federal law is published without appendices, and in another (in the Collection of Legislation of the Russian Federation) it is published in full, including all appendices to it. In this case, the date of the first official publication should be determined by the date of publication of the edition in which the text of the federal law is placed in full, that is, by the date of the Collection of Legislation of the Russian Federation.

If in other official sources this normative act was published in the same volume (without appendices) or was not published at all in them, such an incomplete publication will have to be considered official. But only in the part that was officially published. Such clarifications are contained in paragraph 21 of the Resolution of the Plenum of the Supreme Court of the Russian Federation No. 48 dated November 29, 2007. It states, in particular, that the procedure for publishing a normative legal act cannot be considered violated due to publication not in full if the normative act was not published in full (for example, without appendices) and is disputed only in the part that was officially published.

In a similar manner, the date of official publication of other regulatory legal acts (decrees of the President of the Russian Federation, resolutions and orders of the Government of the Russian Federation, etc.) that are not published in full is determined. At the same time, the Supreme Court of the Russian Federation has repeatedly pointed out that if a normative act was published without the appendices that are its integral part, then this document cannot be considered to have been officially published (Determinations of April 25, 2007 "No." G07-144).

However, recently, when the normative acts of regional and local legislation are increasingly being posted on the Internet on the websites of the relevant state authorities, the Supreme Court of the Russian Federation has revised its position. So, in the Definitions of March 17, 2010 "No." 81-G10-2 and of June 16, 2010 "No." 81-G10-10, he indicated the following. The publication of the decision of the board of the administration of the Kemerovo region in the local official printed publication without attachments does not indicate a violation of the procedure for the official publication of this document. After all, this resolution, together with all its annexes, was posted on the information Internet portal of the state authorities of the Kemerovo region and on the official website of the Department of Rosnedvizhimost in the Kemerovo region. That is, interested persons were given the opportunity to familiarize themselves with the annexes to the resolution.

Some official sources, such as Rossiyskaya Gazeta, have special editions and supplements in which certain normative acts are also published. Is the placement of a normative act in such a special issue or supplement to the main publication considered an official publication?

Law No. 5-FZ and Decree No. 763 do not provide an answer to this question. There is no consensus on this issue among the arbitration courts. Thus, the Federal Antimonopoly Service of the Moscow District, in its decision No. KA-A40/4721-02 dated July 26, 2002, came to the conclusion that the Law of the City of Moscow, published in the special issue of the newspaper Tverskaya 13, cannot be considered officially published. The fact is that the special issue is not one of the issues of the newspaper "Tverskaya, 13", has a limited circulation and does not meet the requirements of a printed periodical5, established by the Law of the Russian Federation of December 27, 1991 "No" 2124-1 "On the Mass Media". This means that the publication of a normative act in it does not ensure that this act is made available to the public.

Another example, but with opposite conclusions, is the decision of the Federal Antimonopoly Service of the Central District of August 25, 2006 in case No. А08-15936/04-3. The Arbitration Court noted that the current legislation does not provide as a mandatory requirement for the publication of normative legal acts only in regular issues of Rossiyskaya Gazeta. Consequently, the order of the Ministry of Railways of Russia, placed in a special issue of Rossiyskaya Gazeta, is also considered officially published.

Whiteman E. V., Expert of the magazine "Russian Tax Courier"

The procedure for the entry into force of federal constitutional laws, federal laws, acts of the chambers of the Federal Assembly

Federal constitutional laws, federal laws, acts of the chambers of the Federal Assembly shall enter into force ten days after their official publication.

In addition to the general procedure for the entry into force of these regulatory legal acts, there are the following options for the entry into force of laws and acts of the chambers of the Federal Assembly:

1) the procedure for the entry into force of the document can be determined in the document itself: a specific date is called or, which is most common, the following wording is given: "Enter into force after official publication";

2) the procedure for the entry into force of the law is often determined by a separate document - the law on its entry into force.

The entry into force of laws establishing new taxes or amending existing tax legislation has its own characteristics. In accordance with paragraph 1 of Art. 5 of the Tax Code of the Russian Federation, federal laws amending the Tax Code of the Russian Federation in terms of establishing new taxes and (or) fees come into force no earlier than January 1 of the year following the year of their adoption.

The Tax Code of the Russian Federation also provides that acts of legislation on taxes come into force no earlier than one month after the date of their official publication and no earlier than the 1st day of the next tax period for the relevant tax. Legislative acts on fees shall enter into force not earlier than one month after the date of their official publication.

If acts of legislation establish new taxes and (or) fees, increase tax rates, establish or aggravate liability for tax offenses, establish new obligations or otherwise worsen the situation of taxpayers or payers of fees, they do not have retroactive effect. Legislative acts on taxes and fees that eliminate or mitigate liability for tax offenses or establish additional guarantees for the protection of the rights of taxpayers, payers of other fees, have retroactive effect.

If acts of legislation on taxes and fees abolish taxes and (or) fees, reduce the rates of taxes (fees), eliminate the obligations of taxpayers or payers of fees, or otherwise improve their position, they may have retroactive effect if they expressly provide for this.

The procedure for the entry into force of acts of the President of the Russian Federation and the Government of the Russian Federation

Acts of the President of the Russian Federation that are of a normative nature, acts of the Government of the Russian Federation affecting the rights, freedoms and duties of a person and a citizen, establishing the legal status of federal executive bodies, as well as organizations, enter into force seven days after the day of their first official publication.

Other acts of the President of the Russian Federation and the Government of the Russian Federation, including acts containing information constituting a state secret or information of a confidential nature, come into force from the date of their signing.

The procedure for the entry into force of decisions of the Constitutional Court

Decisions of the Constitutional Court shall enter into force immediately after their announcement and are subject to immediate publication in the official publications of the state authorities of the Russian Federation, subjects of the Russian Federation, which are affected by the decision.

Decisions of the Constitutional Court are also published in the Bulletin of the Constitutional Court of the Russian Federation.

The procedure for the entry into force of regulatory legal acts of federal executive bodies

If the order of entry into force is not defined in the act itself, then the regulatory legal acts of the federal executive bodies enter into force ten days after the day of their official publication.

Regulatory legal acts of federal executive bodies containing information constituting a state secret, or information of a confidential nature, and therefore not subject to official publication, which have passed state registration with the Ministry of Justice of the Russian Federation, come into force from the date of state registration and assignment numbers, unless the acts themselves establish a later date.

Special procedure for the entry into force of regulatory legal acts of the State Customs Committee of the Russian Federation

Normative legal acts of the State Customs Committee (SCC RF) that affect the rights and legitimate interests of citizens, legal entities or are of an interdepartmental nature are subject to state registration, like other acts of federal executive bodies. But the procedure for their entry into force is different.

If the date of entry into force of a regulatory legal act of the State Customs Committee of the Russian Federation is not defined in the document itself, then the procedure determined by Art. 11 of the Customs Code: normative acts of the State Customs Committee of the Russian Federation of a general nature enter into force thirty days after their publication by this committee.
Exceptions are the following cases:

Acts establish more preferential rules than those that are in force (they may extend their effect to legal relations that arose before their publication);

Acts of the legislation of the Russian Federation oblige the State Customs Committee of the Russian Federation to introduce normative acts on the customs business in a shorter time.

The same indication confirms that the acts of the State Customs Committee of the Russian Federation in matters of official publication are subject to the procedure applicable to federal executive bodies.

Procedure for the entry into force of Bank of Russia regulations

Regulations of the Bank of Russia affecting the rights, freedoms or obligations of citizens are subject to registration with the Ministry of Justice of the Russian Federation in the manner established for the registration of acts of federal ministries and departments.

Normative acts of the Bank of Russia come into force from the day of their official publication in the official publication of the Bank of Russia - the Bulletin of the Bank of Russia, except for cases established by the Board of Directors. Regulates in detail the procedure for the publication and entry into force of Bank of Russia regulations. The Regulations of the Bank of Russia "On the procedure for the preparation and entry into force of Bank of Russia regulations" dated 15.09.97.

The procedure for the entry into force of regulations issued by the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, the Social Insurance Fund of the Russian Federation and the State Grain Inspectorate under the Government of the Russian Federation

On March 20, 2001, Decree of the President of the Russian Federation of March 20, 2001 N 318 introduced state registration of regulatory legal acts of the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, the Social Insurance Fund of the Russian Federation and the State Grain Inspectorate under the Government of the Russian Federation. It is carried out by the Ministry of Justice of the Russian Federation in the manner established for the state registration of regulatory legal acts of federal executive bodies.

The criteria for selecting acts subject to state registration are the same as for acts of federal executive bodies, namely: acts must affect the rights and obligations of citizens, establish the legal status of organizations or be of an interdepartmental nature.
Acts that have passed state registration with the Ministry of Justice of the Russian Federation are subject to mandatory official publication in the manner established for the official publication of regulatory legal acts of federal executive bodies. The Decree of the President of the Russian Federation does not establish any specifics for the entry into force of these acts.

The Constitution of the Russian Federation, in paragraph 3 of Article 15, declares that laws are subject to official publication. Unpublished laws do not apply. Any normative legal acts affecting the rights, freedoms and duties of a person and a citizen cannot be applied if they are not officially published for general information. This establishes that the official publication of a law or other normative legal act affecting the rights, freedoms and duties of a person and a citizen is a necessary condition for their entry into force.

In addition, in accordance with paragraph 10 of the Decree of the President of the Russian Federation dated May 23, 1996 No. 763 “On the procedure for publishing and entry into force of acts of the President of the Russian Federation, the Government of the Russian Federation and regulatory legal acts of federal executive bodies” (hereinafter referred to as the Decree on the procedure for publishing by-laws) regulatory legal acts of federal executive bodies, except for acts and their individual provisions containing information constituting a state secret, or information of a confidential nature that has not passed state registration, as well as registered, but not published in the prescribed manner, do not entail legal consequences as not having entered into force and cannot serve as a basis for regulating the relevant legal relations, imposing sanctions on citizens, officials and organizations for failure to comply with the instructions contained therein. These acts cannot be referred to in resolving disputes.

Order of the Ministry of Justice of the Russian Federation dated May 4, 2007 No. 88 approved the Clarifications on the Application of the Rules for the Preparation of Normative Legal Acts of Federal Executive Authorities and Their State Registration. According to paragraph 12 of these Clarifications, the following regulatory legal acts are subject to state registration:

Civil, political, socio-economic and other rights, freedoms and obligations of citizens of the Russian Federation, foreign citizens and stateless persons;

Guarantees for their implementation, enshrined in the Constitution of the Russian Federation and other legislative acts of the Russian Federation;

The mechanism for the implementation of rights, freedoms and obligations;

b) establishing the legal status of organizations - standard, exemplary provisions (charters) on bodies (for example, territorial), organizations subordinate to the relevant federal executive authorities, as well as establishing the legal status of organizations that perform certain most important state functions in accordance with the legislation of the Russian Federation ;

c) having an interdepartmental character, that is, containing legal norms binding on other federal executive bodies and (or) organizations that are not part of the system of the federal executive body that approved (two or more federal executive bodies that jointly approved) a normative legal act .

At the same time, normative legal acts that have one of the above features or several are sent for state registration. Registered normative legal acts are subject to official publication in Rossiyskaya Gazeta within ten days after the date of their registration, as well as in the Bulletin of Normative Acts of the Federal Executive Authorities of the Legal Literature Publishing House of the Administration of the President of the Russian Federation.

Federal constitutional laws and federal laws shall enter into force simultaneously throughout the entire territory of the Russian Federation upon the expiration of ten days after the day of their official publication, unless the laws themselves or acts of the chambers establish a different procedure for their entry into force.

Acts of the President of the Russian Federation having a normative character shall enter into force simultaneously throughout the entire territory of the Russian Federation upon the expiration of seven days after the day of their first official publication.

Other acts of the President of the Russian Federation, including acts containing information constituting a state secret or information of a confidential nature, shall enter into force from the date of their signing.

Acts of the Government of the Russian Federation affecting the rights, freedoms and duties of a person and a citizen, establishing the legal status of federal executive bodies, as well as organizations, enter into force simultaneously throughout the territory of the Russian Federation seven days after the day of their first official publication.

Other acts of the Government of the Russian Federation, including acts containing information constituting a state secret or information of a confidential nature, shall enter into force from the date of their signing.

Acts of the President of the Russian Federation and acts of the Government of the Russian Federation may establish a different procedure for their entry into force.

Regulatory legal acts of federal executive bodies shall enter into force simultaneously throughout the entire territory of the Russian Federation upon the expiration of ten days after the day of their official publication, unless the acts themselves establish a different procedure for their entry into force.

Regulatory legal acts of federal executive bodies containing information constituting a state secret or information of a confidential nature and not subject to official publication in connection with this, which have passed state registration with the Ministry of Justice of the Russian Federation, shall enter into force from the date of state registration and assignment of a number, if the acts themselves do not set a later date for their entry into force.

According to the first part of Article 251 of the Civil Procedure Code of the Russian Federation, a citizen, an organization who believes that a normative legal act of a state authority, local government body or official, adopted and published in the prescribed manner, violates their rights and freedoms guaranteed by the Constitution of the Russian Federation, laws and other normative legal acts, as well as the prosecutor, within the limits of his competence, has the right to apply to the court with an application for the recognition of this act as contrary to the law in whole or in part. The Constitutional Court of the Russian Federation considered this norm for its compliance with the Constitution of Russia due to the fact that it provides for challenging only officially published normative legal acts. However, an unpublished normative legal act can also violate the rights and freedoms of citizens.

Exercising its constitutional authority to give clarifications on issues of judicial practice, the Constitutional Court of the Russian Federation resolved the uncertainty in the issue of the application by the courts of the contested norm of the Code in its ruling of 02.03.2006 No. 58-0. The ruling states that citizens cannot be deprived of the possibility of restoring violated rights by applying to the competent court considering cases to challenge regulatory legal acts, due to non-compliance by the body that issued the act with the rules for mandatory publication of regulatory legal acts.

The courts, when considering such cases, are not entitled to be limited to a formal establishment of whether the appealed act has passed state registration and whether it has been published in the prescribed manner - they are also obliged to find out whether this act contains normative provisions affecting the rights and legitimate interests of citizens. Having revealed that the normative legal act of the federal executive body containing such provisions has not been registered and published in the prescribed manner, the courts must recognize it as invalid, i.e. in each specific case, it is realistic to ensure the effective restoration of violated rights. Otherwise, it would mean an unreasonable denial of judicial protection, which is contrary to Art. 46 of the Constitution of the Russian Federation.

Thus, there are two main conditions for the entry into force of regulatory legal acts:

State registration (for regulatory legal acts of federal executive bodies, except for acts and their individual provisions containing information constituting a state secret or information of a confidential nature).

The most important is the determination of the time moment of the beginning of the operation of the normative legal act. With regard to certain types of financial legal relations, the establishment of the beginning of the operation of a regulatory legal act is a legally significant circumstance. The traditionally current legal system of the state defines several ways for the entry into force of regulatory legal acts: from the date of official publication of the regulatory legal act; from the moment of its adoption; from the date specified in the regulatory legal act; after a certain period of time from the date of its publication.

The official publication of a federal constitutional law, a federal law is the first publication of its full text in Parliamentary Newspaper, Rossiyskaya Gazeta, Collection of Legislation of the Russian Federation or the first placement (publication) on the Official Internet Portal of Legal Information (pravo.gov.ru ).

Federal constitutional laws, federal laws come into force simultaneously throughout the territory of the Russian Federation after 10 days after the day of their official publication, unless the laws themselves or acts of the chambers establish a different procedure for their entry into force.

Acts of the President of Russia and acts of the Government of the Russian Federation are subject to mandatory official publication, except for acts or their individual provisions containing information constituting a state secret or information of a confidential nature.

Acts of the President of Russia and acts of the Government of the Russian Federation within 10 days after the date of their signing are subject to official publication in Rossiyskaya Gazeta, the Collection of Legislation of the Russian Federation and on the Official Internet Portal of Legal Information (pravo.gov.ru), the functioning of which provided by the Federal Security Service of the Russian Federation. The official publication of acts of the President of Russia and acts of the Government of the Russian Federation is the first publication of their full texts in Rossiyskaya Gazeta and the Collection of Legislation of the Russian Federation or the first placement (publication) on the Official Internet Portal of Legal Information. Acts of the President of Russia, having a normative character, come into force simultaneously throughout the territory of the Russian Federation after seven days after the day of their first official publication. Other acts of the President of the Russian Federation, including acts containing information constituting a state secret or information of a confidential nature, come into force from the date of their signing. Acts of the Government of the Russian Federation, affecting the rights, freedoms and duties of a person and a citizen, establishing the legal status of federal executive bodies, as well as organizations, enter into force simultaneously throughout the territory of the Russian Federation after seven days after the day of their first official publication. Other acts of the Government of the Russian Federation, including acts containing information constituting a state secret or information of a confidential nature, come into force from the date of their signing.

Normative legal acts of federal executive bodies, affecting the rights, freedoms and duties of a person and a citizen, establishing the legal status of organizations or having an interdepartmental nature, which have undergone state registration with the Ministry of Justice of Russia, are subject to mandatory official publication, except for acts or their individual provisions containing information constituting a state secret or information of a confidential nature.

Normative legal acts of federal executive bodies are subject to official publication in Rossiyskaya Gazeta within 10 days after the date of their registration, as well as in the Bulletin of Normative Acts of Federal Executive Bodies. Normative legal acts of federal executive bodies, except for acts and their individual provisions containing information constituting a state secret, or information of a confidential nature that have not passed state registration, as well as registered but not published in the prescribed manner, do not entail legal consequences, as entered into force, and cannot serve as a basis for regulating the relevant legal relations, imposing sanctions on citizens, officials and organizations for failure to comply with the instructions contained therein. These acts cannot be referred to in resolving disputes. Normative legal acts of federal executive bodies shall enter into force simultaneously throughout the territory of the Russian Federation after 10 days after the day of their official publication, unless the acts themselves establish a different procedure for their entry into force. At present, the procedure for preparing normative legal acts of federal executive bodies is regulated by special rules.

With regard to the regulation of certain types of financial relations, the legislator establishes a certain procedure for the entry into force of regulatory legal acts and their effect in time.

When regulated budget legal relations the law (decision) on the budget enters into force on January 1 and is valid until December 31 of the financial year, unless otherwise provided by the RF BC and (or) the law (decision) on the budget (Article 5 of the RF BC). In its turn, acts of legislation on taxes come into force no earlier than one month after the date of their official publication and no earlier than the 1st day of the next tax period for the relevant tax, except for the cases provided for in Art. 5 of the Tax Code of the Russian Federation. Acts of legislation on fees come into force not earlier than one month after the date of their official publication, except as otherwise provided in Art. 5 of the Tax Code of the Russian Federation. Federal laws amending the Tax Code of the Russian Federation in terms of establishing new taxes and (or) fees, as well as acts of legislation on taxes and fees of constituent entities of the Russian Federation and regulatory legal acts of representative bodies of municipalities imposing taxes, enter into force not earlier than January 1 of the year following the year of their adoption, but not earlier than one month from the date of their official publication. Legislative acts on taxes and fees that establish new taxes and (or) fees, increase tax rates, fees, establish or aggravate liability for violation of the legislation on taxes and fees, establish new obligations or otherwise worsen the situation of taxpayers or payers of fees, as well as other participants in relations regulated by the legislation on taxes and fees do not have retroactive effect. But at the same time, acts of legislation on taxes and fees that eliminate or mitigate liability for violation of legislation on taxes and fees or establish additional guarantees for protecting the rights of taxpayers, payers of fees, tax agents, their representatives, have retroactive effect. Legislative acts on taxes and fees that abolish taxes and (or) fees, reduce the rates of taxes (fees), eliminate the obligations of taxpayers, payers of fees, tax agents, their representatives, or otherwise improve their position, may have retroactive effect if they expressly provide this is.