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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of April 12, 2019 No. 439

About approval of Rules of forming of the list of tax expenses of the Russian Federation and assessment of tax expenses of the Russian Federation

The government of the Russian Federation decides:

1. Approve the enclosed Rules of forming of the list of tax expenses of the Russian Federation and assessment of tax expenses of the Russian Federation.

2. To the curators of tax expenses determined according to the Rules approved by this resolution to provide approval of techniques of efficiency evaluation of tax expenses of the Russian Federation till October 1, 2019, and also annual approval (change) of techniques of efficiency evaluation of tax expenses of the Russian Federation on new tax expenses of the Russian Federation till October 1 of the current year.

3. This resolution becomes effective from the date of its official publication.

Russian Prime Minister

D. Medvedev

Approved by the Order of the Government of the Russian Federation of April 12, 2019 No. 439

Rules of forming of the list of tax expenses of the Russian Federation and assessment of tax expenses of the Russian Federation

I. General provisions

1. These rules determine procedure for forming of the list of tax expenses of the Russian Federation and assessment of tax expenses of the Russian Federation.

2. The concepts used in these rules mean the following:

"the curator of tax expense" - federal executive body (other federal state body, the organization) responsible according to the powers established by regulatory legal acts of the Russian Federation for achievement of the purposes of the state program of the Russian Federation corresponding to tax expense and (or) is more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation;

"normative characteristics of tax expenses of the Russian Federation" - data on provisions of regulatory legal acts and international treaties which provide tax benefits, releases and other preferences on taxes to charges, customs payments, insurance premiums for compulsory social insurance (further - privileges), names of taxes, charges, customs payments and insurance premiums for compulsory social insurance according to which privileges, categories of payers for which privileges, and also other characteristics according to the list according to appendix are provided are established;

"assessment of tax expenses of the Russian Federation" - complex of actions for assessment of amounts of the tax expenses of the Russian Federation caused by the privileges provided to payers and also on efficiency evaluation of tax expenses of the Russian Federation;

"assessment of amounts of tax expenses of the Russian Federation" - determination of amounts of the loss of income of the budgets of the budget system of the Russian Federation caused by the privileges provided to payers;

"efficiency evaluation of tax expenses of the Russian Federation" - complex of the actions allowing to draw conclusion on feasibility and effectiveness of provision to payers of privileges proceeding from target characteristics of tax expenses of the Russian Federation;

"the passport of tax expense of the Russian Federation" - the document containing data on normative, fiscal and target characteristics of tax expense of the Russian Federation, constituted by the curator of tax expense;

"the list of tax expenses of the Russian Federation" - the document containing data on distribution of tax expenses of the Russian Federation according to the purposes of state programs of the Russian Federation, structural elements of state programs of the Russian Federation and (or) the purposes of social and economic policy of the Russian Federation which are not relating to state programs of the Russian Federation and also about curators of tax expenses;

"payers" are taxpayers, charges, customs payments and insurance premiums for compulsory social insurance;

"social tax expenses of the Russian Federation" - target category of the tax expenses of the Russian Federation caused by need of ensuring social protection (support) of the population;

"the stimulating tax expenses of the Russian Federation" - target category of the tax expenses of the Russian Federation assuming stimulation of economic activity of subjects of business activity and the subsequent increase in the income of budgets of the budget system of the Russian Federation;

"technical tax expenses of the Russian Federation" - target category of the tax expenses of the Russian Federation assuming reduction of expenses of the payers having the right to privileges which financial provision is performed in full or partially at the expense of budgets of the budget system of the Russian Federation;

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