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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of June 22, 2019 No. 796

About general requirements to assessment of tax expenses of subjects of the Russian Federation and municipalities

The government of the Russian Federation decides:

1. Approve the enclosed general requirements to assessment of tax expenses of subjects of the Russian Federation and municipalities.

2. This resolution is applied to municipalities since January 1, 2020.

Russian Prime Minister

D. Medvedev

Approved by the Order of the Government of the Russian Federation of June 22, 2019 No. 796

General requirements to assessment of tax expenses of subjects of the Russian Federation and municipalities

1. This document determines general requirements to procedure and criteria for evaluation of tax expenses of subjects of the Russian Federation and municipalities.

2. The concepts used hereunder mean the following:

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

"normative characteristics of tax expenses of the subject of the Russian Federation (municipality)" - data on provisions of regulatory legal acts of the subject of the Russian Federation (municipal legal acts) which provide tax benefits, releases and other preferences on taxes (further - privileges), names of taxes according to which privileges, categories of payers for which privileges, and also other characteristics provided by regulatory legal acts of the subject of the Russian Federation (municipal legal acts) are provided are established;

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

"assessment of amounts of tax expenses of the subject of the Russian Federation (municipality)" - determination of amounts of the loss of income of budgets of subjects of the Russian Federation (municipalities) caused by the privileges provided to payers;

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

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

"payers" are taxpayers;

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

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