of June 11, 2022 No. 162-FZ
About introduction of amendments to article 10 of the Federal law "About Modification of the Budget Code of the Russian Federation and Separate Legal Acts of the Russian Federation and Establishment of Features of Execution of Budgets of Budget System of the Russian Federation in 2022"
Accepted by the State Duma on June 7, 2022
Approved by the Federation Council on June 8, 2022
Bring in article 10 of the Federal Law of November 29, 2021 No. 384-FZ "About modification of the Budget code of the Russian Federation and separate legal acts of the Russian Federation and establishment of features of execution of budgets of budget system of the Russian Federation in 2022" (The Russian Federation Code, 2021, No. 49, Art. 8148; 2022, No. 5, Art. 680; No. 11, Art. 1603; No. 12, Art. 1781, 1786; No. 18, Art. 3014; The Russian newspaper, 2022, on May 30) changes, having added it with parts 43 - 49 following contents:
"43. Determine that from July 1 to December 31, 2022 inclusive the single tax payment of the organization, the individual entrepreneur is subject to transfer into the separate treasurer account for implementation and reflection of transactions on accounting and distribution of receipts, open for the Federal Treasury.
44. Determine that from July 1 to December 31, 2022 inclusive the structure of other sources of internal financing of federal budget deficit in addition to sources of internal financing of federal budget deficit, stipulated in Item 1 Article 94 of the Budget code of the Russian Federation, joins difference between the funds transferred by the organization, the individual entrepreneur as single tax payment or recognized by tax authority single tax payment of the organization, the individual entrepreneur, and the means of single tax payment of the organization, the individual entrepreneur offset by tax authority on account of tax payment, advance payments on taxes, charges, insurance premiums, penalty fee, penalties, percent or returned to the organization, the individual entrepreneur according to the Tax Code of the Russian Federation.
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