ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of August 10, 2020 No. 1204

About assessment of tax expenses of subjects of the Russian Federation in 2020 and introduction of amendments to some acts of the Government of the Russian Federation concerning assessment of tax expenses of subjects of the Russian Federation

The government of the Russian Federation decides:

1. Determine that in 2020 for the purpose of assessment of tax expenses of subjects of the Russian Federation:

a) Offices of the Federal Tax Service in subjects of the Russian Federation send to authorized bodies of the executive authority of subjects of the Russian Federation and the Federal Tax Service of the data on amount of tax benefits, releases, other preferences on taxes (further - privileges) for accounting financial year - till October 10 and the data on the stimulating tax expenses of subjects of the Russian Federation specified in the subitem "d" of Item 8 of general requirements to assessment of tax expenses of subjects of the Russian Federation and the municipalities approved by the 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" (further - general requirements), - till September 1;

b) The Federal Tax Service sends to the Ministry of Finance of the Russian Federation the generalized data on amount of the privileges provided to payers for accounting financial year, till October 20 and on the stimulating tax expenses of subjects of the Russian Federation specified in the subitem "d" of Item 8 of general requirements - till September 10, together with data on the taxes declared for payment by the payers having the right to privileges in reporting year;

c) The Ministry of Finance of the Russian Federation places the specified data following the results of reconciliation of information specified in the subitem "g" of Item 8 of general requirements on the official site on the Internet till August 15;

d) authorized bodies of the executive authority of subjects of the Russian Federation if necessary provide the specified information according to appendix to general requirements till October 20, on the stimulating tax expenses of subjects of the Russian Federation specified in the subitem "d" of Item 8 of general requirements - till September 10. In case of non-presentation in the Ministry of Finance of the Russian Federation of offers on refining of basic data till October 20 or their representation after the specified date, and also in case of non-presentation in the Ministry of Finance of the Russian Federation of offers on refining of basic data on the stimulating tax expenses of subjects of the Russian Federation specified in the subitem "d" of Item 8 of general requirements till September 10 or their representation after the specified date, basic data are considered as approved.

2. Approve the enclosed changes which are made to acts of the Government of the Russian Federation concerning assessment of tax expenses of subjects of the Russian Federation.

Approved by the Order of the Government of the Russian Federation of August 10, 2020 No. 1204

Changes which are made to acts of the Government of the Russian Federation concerning assessment of tax expenses of subjects of the Russian Federation

1. Appendix to general requirements to assessment of tax expenses of subjects of the Russian Federation and the municipalities approved by the 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" (Russian Federation Code, 2019, No. 26, Art. 3450), to add with line item 20(1) following contents:

2. In the subitem "an" of Item 1 of appendix No. 1 to the order of the Government of the Russian Federation of December 31, 2019 No. 1950 "About agreements which provide measures for social and economic development and improvement of public finances of subjects of the Russian Federation" (The Russian Federation Code, 2020, No. 2, the Art. 192) the words "August 20" shall be replaced with words "on October 20".

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