FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 29, 2019 No. 113-FZ

About introduction of amendments to the Russian Federation Code of Administrative Offences

Accepted by the State Duma on May 16, 2019

Approved by the Federation Council on May 22, 2019

Bring in the Russian Federation Code of Administrative Offences (The Russian Federation Code, 2002, No. 1, Art. 1; No. 44, Art. 4295; 2003, No. 27, Art. 2700, 2708, 2717; No. 46, Art. 4434; No. 50, Art. 4847, 4855; 2004, No. 31, Art. 3229; No. 34, Art. 3529, 3533; 2005, No. 1, Art. 9, 13; No. 10, Art. 763; No. 13, Art. 1077; No. 19, Art. 1752; No. 27, Art. 2719, 2721; No. 30, Art. 3104, 3131; 2006, No. 1, Art. 10; No. 10, Art. 1067; No. 12, Art. 1234; No. 17, Art. 1776; No. 18, Art. 1907; No. 19, Art. 2066; No. 23, Art. 2380; No. 31, Art. 3420, 3438, 3452; No. 45, Art. 4641; No. 50, Art. 5279; No. 52, Art. 5498; 2007, No. 1, Art. 21, 29; No. 26, Art. 3089; No. 30, Art. 3755; No. 31, Art. 4007; No. 41, Art. 4845; No. 43, Art. 5084; 2008, No. 18, Art. 1941; No. 30, Art. 3604; 2009, No. 7, Art. 777; No. 23, Art. 2759; No. 26, Art. 3120, 3122; No. 29, Art. 3597, 3642; No. 30, Art. 3739; No. 52, Art. 6412; 2010, No. 1, Art. 1; No. 21, Art. 2525; No. 23, Art. 2790; No. 30, Art. 4006, 4007; No. 31, Art. 4164, 4195, 4207, 4208; No. 49, Art. 6409; 2011, No. 1, Art. 10, 23, 54; No. 7, Art. 901; No. 17, Art. 2310; No. 23, Art. 3260; No. 27, Art. 3873; No. 29, Art. 4298; No. 30, Art. 4573, 4585, 4590, 4598, 4600, 4605; No. 46, Art. 6406; No. 50, Art. 7342, 7345, 7351, 7352, 7355, 7362, 7366; 2012, No. 10, Art. 1166; No. 19, Art. 2278, 2281; No. 24, Art. 3082; No. 31, Art. 4320, 4330; No. 47, Art. 6402, 6403; No. 49, Art. 6757; No. 53, Art. 7577, 7602, 7640; 2013, No. 14, Art. 1651, 1666; No. 19, Art. 2323; No. 26, Art. 3207, 3208; No. 27, Art. 3454; No. 30, Art. 4025, 4029, 4030, 4031, 4032, 4034, 4036, 4040, 4044, 4078, 4082; No. 31, Art. 4191; No. 43, Art. 5443, 5444, 5446; No. 44, Art. 5643; No. 48, Art. 6161, 6165; No. 49, Art. 6327, 6341; No. 51, Art. 6683, 6685, 6695; No. 52, Art. 6961, 6980, 6986, 7002; 2014, No. 6, Art. 559, 566; No. 11, Art. 1092; No. 14, Art. 1562; No. 19, Art. 2302, 2306, 2310, 2324, 2325, 2326, 2327, 2330, 2335; No. 26, Art. 3366, 3379; No. 30, Art. 4211, 4218, 4228, 4233, 4248, 4256, 4259, 4264, 4278; No. 42, Art. 5615; No. 43, Art. 5799; No. 48, Art. 6636, 6638, 6642, 6651; No. 52, Art. 7541; 2015, No. 1, Art. 67, 74, 85; No. 7, Art. 1023; No. 10, Art. 1405, 1416; No. 13, Art. 1811; No. 18, Art. 2614, 2620; No. 21, Art. 2981; No. 24, Art. 3370; No. 29, Art. 4359, 4391; No. 41, Art. 5637; No. 44, Art. 6046; No. 45, Art. 6208; No. 48, Art. 6706, 6710; No. 51, Art. 7250; 2016, No. 1, Art. 11, 28, 59, 63, 84; No. 10, Art. 1323; No. 11, Art. 1481, 1493; No. 14, Art. 1907; No. 26, Art. 3871, 3876, 3884, 3891; No. 27, Art. 4160, 4164, 4183, 4197, 4205, 4223, 4238, 4251, 4259, 4286, 4305; No. 28, Art. 4558; No. 50, Art. 6975; 2017, No. 1, Art. 12, 31, 47, 51; No. 7, Art. 1030, 1032; No. 9, Art. 1278; No. 11, Art. 1535; No. 15, Art. 2140; No. 17, Art. 2457; No. 18, Art. 2664; No. 22, Art. 3069; No. 23, Art. 3227; No. 24, Art. 3487; No. 27, Art. 3947; No. 30, Art. 4455; No. 31, Art. 4738, 4755, 4812, 4814, 4815, 4827, 4828; No. 47, Art. 6844; No. 49, Art. 7308; No. 50, Art. 7562; No. 52, Art. 7919; 2018, No. 1, Art. 30, 35, 48; No. 7, Art. 973; No. 18, Art. 2562; No. 31, Art. 4824, 4826, 4851; No. 32, Art. 5091; No. 41, Art. 6187; No. 42, Art. 6378; No. 45, Art. 6832, 6843; No. 47, Art. 7125; No. 53, Art. 8436; 2019, No. 6, Art. 465; No. 10, Art. 893; No. 12, Art. 1216, 1217, 1218, 1219; No. 16, Art. 1819, 1821) following changes:

1) in Article 15.11:

a) the paragraph one of part 1 after words of "accounting (financial) records" to add with words "(except as specified, stipulated in Article 15.15.6 of this Code)";

b) in the note 1:

the paragraph one after words of "accounting (financial) records" to add with words "(except as specified, stipulated in Article 15.15.6 of this Code)";

the fourth to state the paragraph in the following edition:

"registration in bookkeeping registers of imaginary object of financial accounting (including unrealized expenses, nonexistent obligations which were not taking place of the facts of economic life) or feigned object of financial accounting;";

c) add with the note 1.1 following of content:

"1.1. The administrative responsibility provided by this Article for misstatement of indicators of accounting (financial) records is not applied to person to who conducting financial accounting, and to person with whom the service provision agreement on conducting financial accounting is signed is assigned if such misstatement is allowed as a result of discrepancy of source accounting documents constituted by other persons to the come true facts of economic life and (or) not transfer or untimely transfer of source accounting documents for registration of the data containing in them in bookkeeping registers.";

Article 15.15.6 to state 2) in the following edition:

"Article 15.15.6. Violation of requirements to budget (accounting) accounting, including to creation, submission of budget, accounting (financial) reports

1. Non-presentation or representation with violation of the terms established by the legislation of the Russian Federation on financial accounting, the budget legislation of the Russian Federation and other regulatory legal acts regulating budget legal relationship, budget or accounting (financial) reports -

attracts imposing of administrative penalty on officials at the rate from ten thousand to thirty thousand rubles.

2. The violation of requirements to budget (accounting) accounting which entailed submission of the budget or accounting (financial) reports containing the insignificant misstatement of indicators of budget or accounting (financial) reports, or the violation of procedure for creation (forming) of the consolidated accounting (financial) records which entailed insignificant misstatement of indicators of this reporting or did not entail misstatement of indicators of this reporting -

attracts the prevention or imposing of administrative penalty on officials at the rate from one thousand to five thousand rubles.

3. The violation of requirements to budget (accounting) accounting which entailed submission of the budget or accounting (financial) reports containing considerable misstatement of indicators of budget or accounting (financial) reports, or the violation of procedure for creation (forming) of the consolidated accounting (financial) records which entailed considerable misstatement of indicators of this reporting -

attracts imposing of administrative penalty on officials at the rate from five thousand to fifteen thousand rubles.

4. Gross violation of requirements to budget (accounting) accounting, including to creation or submission of budget or accounting (financial) reports, or gross violation of procedure for creation (forming) of the consolidated accounting (financial) records if these actions do not contain penal act, -

attracts imposing of administrative penalty on officials at the rate from fifteen thousand to thirty thousand rubles.

5. Repeated making of the administrative offense provided by part 2 of this Article -

attracts imposing of administrative penalty on officials at the rate from five thousand to fifteen thousand rubles.

6. Repeated making of the administrative offense provided by part 3 of this Article -

attracts imposing of administrative penalty on officials at the rate from fifteen thousand to thirty thousand rubles.

7. Repeated making of the administrative offense provided by part 4 of this Article -

attracts imposing of administrative penalty on officials at the rate from thirty thousand to fifty thousand rubles.

Notes:

1. The administrative responsibility provided by this Article is conferred on officials of the public (municipal) institutions, state bodies, local government bodies, governing bodies of state non-budgetary funds, governing bodies of territorial state non-budgetary funds, and also other organizations performing according to the budget legislation of the Russian Federation budget powers on conducting budget accounting and (or) creation of budget reports.

2. Under insignificant misstatement of indicators of budget or accounting (financial) reports, including the consolidated accounting (financial) records, it is understood:

1) misstatement of the indicator of budget or accounting (financial) reports expressed in cash measurement which led to misstatement of information on assets, and (or) obligations, and (or) about financial result:

for 1 percent at least, but no more than for 10 percent and on the amount which is not exceeding hundred thousand rubles;

no more than for 1 percent and on the amount which is exceeding hundred thousand rubles, but not exceeding one million rubles;

2) understating of the amounts of taxes and fees, insurance premiums for the amount which is not exceeding hundred thousand rubles owing to violation of requirements to budget (accounting) accounting and (or) misstatements of indicators of budget or accounting (financial) reports.

3. Under considerable misstatement of indicators of budget or accounting (financial) reports, including the consolidated accounting (financial) records, it is understood:

1) misstatement of the indicator of budget or accounting (financial) reports expressed in cash measurement which led to misstatement of information on assets, and (or) obligations, and (or) about financial result:

for 1 percent at least, but no more than for 10 percent and on the amount which is exceeding hundred thousand rubles, but not exceeding one million rubles;

no more than for 1 percent and on the amount exceeding one million rubles;

2) understating of the amounts of taxes and fees, insurance premiums for the amount which is exceeding hundred thousand rubles, but not exceeding one million rubles owing to violation of requirements to budget (accounting) accounting and (or) misstatements of indicators of budget or accounting (financial) reports.

4. As gross violation of requirements to budget (accounting) accounting, including to creation or submission of budget or accounting (financial) reports, or gross violation of procedure for creation (forming) of the consolidated accounting (financial) records it is understood:

1) misstatement of the indicator of budget or accounting (financial) reports expressed in cash measurement which led to misstatement of information on assets, and (or) obligations, and (or) about financial result:

more than for 10 percent;

for 1 percent at least, but no more than for 10 percent and on the amount exceeding one million rubles;

2) misstatement of the indicator of budget reports expressed in cash measurement which led to misstatement of indicator of result of budget implementation;

3) understating of the amounts of taxes and fees, insurance premiums for the amount exceeding one million rubles owing to violation of requirements to budget (accounting) accounting and (or) misstatements of indicators of budget or accounting (financial) reports;

4) inclusion in budget or accounting (financial) reports of the indicators characterizing objects of financial accounting and which are not confirmed with the corresponding bookkeeping registers and (or) source accounting documents;

5) registration in bookkeeping registers of imaginary object of financial accounting (including unrealized expenses, nonexistent obligations which were not taking place of the facts of economic life) or feigned object of financial accounting;

6) account management of budget (accounting) accounting out of the applied bookkeeping registers;

7) lack of source accounting documents, and (or) bookkeeping registers, and (or) budget or accounting (financial) reports, and (or) audit opinion about accounting (financial) records (if carrying out audit of accounting (financial) records is obligatory) during fixed terms of storage of such documents.

5. The administrative responsibility provided by this Article for misstatement of indicators of budget or accounting (financial) reports is not applied to person to who conducting budget (accounting) accounting, and to person with whom the service provision agreement on conducting budget (accounting) accounting is signed is assigned if such misstatement is allowed as a result of discrepancy of source accounting documents constituted by other persons to the come true facts of economic life and (or) not transfer or untimely transfer of source accounting documents for registration of the data containing in them in bookkeeping registers.

6. Officials are exempted from the administrative responsibility for the administrative offenses provided by this Article in the following cases:

1) submission of the specified tax declaration (calculation) and payment based on such tax declaration (calculation) of the tax amount (collection, insurance premium) which is not paid owing to violation of requirements to budget (accounting) accounting and (or) misstatements of indicators of budget or accounting (financial) reports, and also payment of the corresponding penalty fee with observance of conditions, the stipulated in Article 81 Tax Code of the Russian Federation;

2) submission of the budget or accounting (financial) reports containing the specified (corrected) indicators (including owing to correction of the revealed mistakes in budget or accounting (financial) reports):

before adoption of budget or accounting (financial) reports by financial body, the main manager of budgetary funds, the body performing concerning the public (municipal) institution of function and power of the founder or the other person responsible for forming of the consolidated accounting (financial) records (further - the subject of the consolidated statements);

after adoption of budget or accounting (financial) reports by the subject of the consolidated statements, but until detection by body, authorized to constitute protocols on the administrative offenses provided by this Article, mistakes in budget or accounting (financial) reports;

after carrying out by body, authorized to constitute protocols on the administrative offenses provided by this Article, verifications of budget or accounting (financial) reports by results of which the corrected errors in budget or accounting (financial) reports were not found.";

Article 15.15.7 to state 3) in the following edition:

"Article 15.15.7. Violation of procedure for forming and submission (approval) of data (documents) used in case of creation and consideration of budget statements of budget system of the Russian Federation, execution of budgets of budget system of the Russian Federation

1. Violation by the main manager of budgetary funds of procedure for forming and (or) representation of reasons for budgetary appropriations -

attracts imposing of administrative penalty on officials at the rate from ten thousand to thirty thousand rubles.

2. Violation by state organization of procedure for creation, approval and maintaining budget estimates -

attracts imposing of administrative penalty on officials at the rate from ten thousand to thirty thousand rubles.

3. Violation more than for ten working days the receiver of budgetary funds of fixed terms of registration budget and (or) monetary commitments or terms of modification in earlier registered budget and (or) monetary commitment -

attracts imposing of administrative penalty on officials at the rate from ten thousand to thirty thousand rubles.";

Part 2 of Article 23.7 to add 4) with item 4 of the following content:

"4) heads of structural divisions of territorial authorities of the federal executive body exercising control and supervision in the financial and budget sphere, their deputies - about the administrative offenses provided by parts 2 - 4 Articles 7.29. 3, parts 3 and 4 of Article 15. 15, parts 1, 3 and 4 Articles 15.15. 1, Article 15.15.5-1, parts 1 - the 6th Article 15.15. 6, Articles 15.15. 7, 15.15. 11, 15.15. 14, 15.15.15 of this Code.";

Part 2 of Article 23.7.1 to state 5) in the following edition:

"2. Has the right consider cases on administrative offenses on behalf of the bodies specified regarding 1 this Article:

1) heads of executive bodies of the subjects of the Russian Federation performing functions on control and supervision in the financial and budget sphere and their deputies;

2) heads of structural divisions of executive bodies of the subjects of the Russian Federation performing functions on control and supervision in the financial and budget sphere, their deputies - about the administrative offenses provided by parts 2 - 4 Articles 7.29. 3, parts 3 and 4 of Article 15. 15, parts 1, 3 and 4 Articles 15.15. 1, Article 15.15.5-1, parts 1 - the 6th Article 15.15. 6, Articles 15.15. 7, 15.15. 11, 15.15. 14, 15.15.15 of this Code.";

6) in Article 28.3:

a) in Item 11 parts 2 words "Article 15." To exclude 11,;

b) in Item 3 of part 5 of figure "15.11," to exclude;

c) in part 7 of figure "15.11," to exclude;

Item 4 of part 1.1 of Article 29.9 after figures "15.11," to add 7) with figures "15.15. 6,".

 

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