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BUDGET CODE OF THE RUSSIAN FEDERATION

of July 31, 1998 No. 145-FZ

(as amended on 31-07-2020)

Accepted by the State Duma of the Russian Federation on July 17, 1998

Approved by Council of the Russian Federation on July 17, 1998

The budget code of the Russian Federation establishes the general principles of the budget legislation of the Russian Federation, the organization and functioning of the budget system of the Russian Federation, legal status of subjects of the budget legal relationship, determines bases of the budget process and the interbudget relations in the Russian Federation, procedure for execution of court resolutions by the address of collection at the expense of budgets of the budget system of the Russian Federation, procedure for application of the budget enforcement measures.

Part one. General provisions

Chapter 1. Budget legislation of the Russian Federation

Article 1. The legal relationship regulated by the Budget code of the Russian Federation

1. Treat the budget legal relationship:

the relations arising between subjects of the budget legal relationship in the course of forming of the income and implementation of budgets expenses of the budget system of the Russian Federation, implementation of the state (municipal) borrowings, state regulation (municipal) debt;

the relations arising between subjects of the budget legal relationship in the course of creation and consideration of budget statements of the budget system of the Russian Federation, approval and execution of budgets of all levels of the budget system of the Russian Federation, control of their execution, implementation of the budget accounting, creation, consideration and approval of budget reports.

2. This Code establishes legal status of participants of the budget process, the legal basis of application of the budget enforcement measures for making of the budget violations.

Article 2. Structure of the budget legislation of the Russian Federation

The budget legislation of the Russian Federation consists of of this Code and the Federal Laws on the federal budget adopted according to it, the Federal Laws on budgets of state non-budgetary funds of the Russian Federation, the laws of subjects of the Russian Federation on budgets of subjects of the Russian Federation, the laws of subjects of the Russian Federation on budgets of territorial state non-budgetary funds, municipal legal acts of representative bodies of municipalities on local budgets (further - the law (decision) on the budget), other Federal Laws, the laws of subjects of the Russian Federation and municipal legal acts of representative bodies of the municipalities regulating the legal relationship specified in Article of 1 of this Code.

The Federal Laws, the laws of subjects of the Russian Federation, municipal legal acts of representative bodies of municipalities provided by part one of this Article cannot contradict this Code.

Modification of the Budget code of the Russian Federation, and also suspension, cancellation and recognition voided provisions of the Budget code of the Russian Federation are performed by the separate Federal Laws and cannot be included in texts of the Federal Laws changing (stopping, canceling, recognizing voided) other legal acts of the Russian Federation or containing independent subject of legal regulation.

Article 3. The regulatory legal acts regulating the budget legal relationship

1. The president of the Russian Federation issues the decrees regulating the budget legal relationship specified in Item 1 of Article of 1 of this Code. Presidential decrees of the Russian Federation cannot contradict this Code and the Federal Laws specified in Article 2 of this Code.

2. On the basis and in pursuance of of this Code, the Federal Laws specified in Article 2 of this Code, presidential decrees of the Russian Federation, stipulated in Item 1 this Article, the Government of the Russian Federation adopts the regulatory legal acts regulating the budget legal relationship, stipulated in Article 1 of this Code.

3. Federal executive bodies adopt the acts regulating the budget legal relationship, stipulated in Article 1 of this Code in cases and limits which are provided by this Code, the Federal Laws specified in Article 2 of this Code and the acts specified in Items 1 and 2 of this Article.

4. Public authorities of subjects of the Russian Federation adopt the regulatory legal acts regulating the budget legal relationship within the competence according to this Code.

5. Local government bodies adopt the municipal legal acts regulating the budget legal relationship within the competence according to this Code.

Article 4. Budget legislation of the Russian Federation and rule of international law

1. If the international treaty of the Russian Federation establishes other rules, than those which are provided by the budget legislation of the Russian Federation are applied rules of the international treaty.

2. The international agreements of the Russian Federation are applied to the budget legal relationship specified in Article of 1 of this Code, directly, except as specified, when follows from international treaties that their application requires the publication of interstate acts.

Article 5. Operation of the law (decision) on the budget in time

1. The law (decision) on the budget becomes effective since January 1 and is effective till December 31 of financial year if other is not provided by this Code and (or) the law (decision) on the budget.

2. The law on the budget is subject to official publication no later than five days after its signing in accordance with the established procedure.

The decision on the budget is subject to official publication no later than 10 days after its signing in accordance with the established procedure.

Article 6. The concepts and terms applied in this Code

For the purpose of of this Code the following concepts and terms are applied:

the budget - form of education and expenditure of the money intended for financial provision of tasks and functions of the state and local self-government;

the consolidated budget - the code of budgets of the budget system of the Russian Federation in the corresponding territory (except for budgets of state non-budgetary funds) without the interbudget transfers between these budgets;

the budget system of the Russian Federation - the set of the federal budget, budgets of subjects of the Russian Federation, local budgets and budgets of state non-budgetary funds based on the economic relation and state system of the Russian Federation, regulated by the legislation of the Russian Federation;

budget receipts - the money coming to the budget, except for the means which are according to this Code budget deficit financing sources;

budget expenses - the money paid from the budget, except for the means which are according to this Code budget deficit financing sources;

budget deficit - excess of expenses of the budget over its income;

budget surplus - excess of budget receipts over its expenses;

the budget process - the activities of public authorities, local government bodies and other participants of the budget process for creation and consideration of budget statements, approval and execution of budgets, control of their execution, implementation of the budget accounting, creation, external check, consideration and approval of budget reports regulated by the legislation of the Russian Federation;

summary budget list - the document which is constituted and kept by financial body (state non-budgetary fund management authority) according to this Code for the purpose of the organization of budget implementation for expenses of the budget and sources of financing of budget deficit;

the budget list - the document which is constituted and kept by the main manager of budgetary funds (the chief manager of sources of financing of budget deficit) according to this Code for the purpose of budget implementation on expenses (budget deficit financing sources);

budgetary appropriations - extreme amounts of money, the budget obligations provided in the corresponding financial year for execution;

budget credit - the money provided by the budget to other budget of the budget system of the Russian Federation, the legal entity (except for the public (municipal) institutions), to foreign state, the foreign legal entity on returnable and paid bases;

the purpose-oriented foreign loan - form of financing of the projects included in the program of the state external borrowings of the Russian Federation which provides means in foreign currency on returnable and paid bases by payment of goods, works and services according to the purposes of these projects. The purpose-oriented foreign loans include tied credits of foreign states, foreign legal entities, and also the non-financial credits of international financial institutions;

tied credits of foreign states, foreign legal entities - form of attraction of financial resources on returnable and paid bases for purchases of goods, works and services at the expense of means of foreign states, foreign legal entities generally in the country of the creditor;

the non-financial credits of international financial institutions - form of attraction of financial resources on returnable and paid bases for purchases mainly on competitive basis of goods, works and services for the purpose of implementation of investment projects or projects of structural reforms with participation and at the expense of means of international financial institutions;

the public (municipal) debt - the obligations arising from the state (municipal) borrowings, guarantees according to obligations of the third parties, other obligations according to the types of debt obligations established by this Code assumed by the Russian Federation, the subject of the Russian Federation or the municipality;

the public (municipal) internal debt - the debt obligations of public legal entity arising in currency of the Russian Federation;

the public (municipal) external debt - the debt obligations of public legal entity arising in foreign currency;

payment commitments - caused by the law, other regulatory legal act, the contract or agreement of obligation of public legal entity (The Russian Federation, the subject of the Russian Federation, the municipality) or the state organization operating from his name to provide to physical person or legal entity, other public legal entity, the subject of international law of means from the relevant budget;

budgetary obligations - the payment commitments which are subject to execution in the corresponding financial year;

public obligations - the payment commitments of public legal entity caused by the law, other regulatory legal act before physical person or legal entity, other public legal entity which are subject to execution in the size established by the relevant law, other regulatory legal act or having the procedure for its determination established by the specified law, the act (calculation, indexation);

public normative obligations - the public obligations to physical person which are subject to execution in cash in the size established by the relevant law, other regulatory legal act or its indexations having established procedure, except for the payments to physical person provided by the status of the government (municipal) employees, and also the persons replacing the state positions of the Russian Federation, the state positions of subjects of the Russian Federation, municipal positions, employees of state organizations, the military personnel, undergoing military service (the military personnel having the status undergoing military service), persons studying in the state or municipal organizations performing educational activities;

monetary commitments - obligation of the receiver of budgetary funds to pay to the budget, physical person and the legal entity by budget funds certain money according to the satisfied conditions of the civil bargain concluded within its budget powers or according to provisions of the law, other legal act, terms of the contract or agreements;

the interbudget relations - relations between public legal entities concerning regulation of the budget legal relationship, the organization and implementation of the budget process;

the interbudget transfers - the means provided by one budget of the budget system of the Russian Federation to other budget of the budget system of the Russian Federation;

grants - the interbudget transfers provided on non-paid and irretrievable basis without establishment of the directions of their use;

the budget powers - the established this Code and legal acts adopted according to it regulating the budget legal relationship, the rights and obligations of public authorities (local government bodies) and other participants of the budget process on regulation of the budget legal relationship, the organization and implementation of the budget process;

the profit and loss budget of the settlement, other territory which is not the municipality - the plan of the income and the manager's expenses (the main manager) of means of the local budget authorized by local administration of the residential, rural location approved by local government body of the residential, rural location to perform in this settlement (in other territory) which is (entering) part territory of the residential, rural location, separate functions of local administration;

cash servicing of budget implementation - carrying out and accounting of transactions on cash receipts in the budget and to cash payments from the budget;

the single budget account - the account (set of accounts for the federal budget, budgets of state non-budgetary funds of the Russian Federation) opened (open) for the Federal Treasury in organization of the Central bank of the Russian Federation separately under each budget of the budget system of the Russian Federation for accounting of budget funds and implementation of transactions on cash receipts in the budget and to cash payments from the budget;

the state (municipal) services (works) - services (works) rendered (carried out) by public authorities (local government bodies), the public (municipal) institutions and in the cases established by the legislation of the Russian Federation, other legal entities;

the state (municipal) task - the document establishing requirements to structure, quality and (or) amount (content), conditions, procedure and results of rendering the state (municipal) services (performance of works);

budget investments - the budgetary funds allocated for creation or increase by budget funds of cost of the state-owned (municipal) property;

tax expenses of public legal entity - the loss of income of budgets of the budget system of the Russian Federation caused by the tax benefits, releases and other preferences on taxes, charges, customs payments, insurance premiums for compulsory social insurance provided in quality of measures of the state (municipal) support according to the purposes of the state (municipal) programs and (or) the purposes of social and economic policy of public legal entity which are not relating to the state (municipal) programs;

financial bodies - the Ministry of Finance of the Russian Federation, executive bodies of subjects of the Russian Federation performing creation and the organization of execution of budgets of subjects of the Russian Federation (financial bodies of subjects of the Russian Federation), bodies (officials) of local administrations of municipalities performing creation and the organization of execution of local budgets (financial bodies of municipalities);

the main manager of budgetary funds (the main manager of means of the relevant budget) - public authority (state body), state non-budgetary fund management authority, local government body, body of local administration, and also the most significant organization of science, education, culture and health care specified in departmental expense structure of the budget having the right to distribute budgetary appropriations and limits of the budget obligations between subordinated managers and (or) receivers of budgetary funds if other is not established by this Code;

the manager of budgetary funds (the manager of means of the relevant budget) - public authority (state body), the state non-budgetary fund management authority, local government body, body of local administration, state organization having the right to distribute budgetary appropriations and limits of the budget obligations between subordinated managers and (or) receivers of budgetary funds;

the receiver of budgetary funds (the receiver of means of the relevant budget) - public authority (state body), state non-budgetary fund management authority, local government body, body of local administration, the state organization which is under authority of the main manager (manager) of budgetary funds, the having right to acceptance and (or) execution of the budget obligations on behalf of public legal entity at the expense of means of the relevant budget if other is not established by this Code;

state organization - the public (municipal) institution performing rendering the state (municipal) services, performance of works and (or) execution of the state (municipal) functions for the purpose of ensuring realization of stipulated by the legislation powers of the Russian Federation of public authorities (state bodies) or local government bodies which financial provision of activities is performed at the expense of means of the relevant budget based on the budget estimate;

the budget estimate - the document setting limits of the budget obligations of state organization according to classification of budgets expenses;

departmental expense structure of the budget - distribution of the budgetary appropriations provided by the law (decision) on the budget on the main managers of budgetary funds, Sections, subsections, target Articles, groups (groups and subgroups) of expense types of budgets or for the main managers of budgetary funds, Sections, subsections and (or) target Articles (the state (municipal) programs and non-program activities), groups (groups and subgroups) of expense types of classification of budgets expenses;

the administrator of budget receipts - public authority (state body), local government body, body of local administration, state non-budgetary fund management authority, the Central bank of the Russian Federation, the state organization exercising in accordance with the legislation of the Russian Federation control of correctness of calculation, completeness and timeliness of payment, charge, accounting, collection and decision making about return (offsetting) of excessively paid (enforced) payments, penalty fee and penalties on them which are the income of budgets of the budget system of the Russian Federation if other is not established by this Code;

the chief manager of budget receipts - the public authority (state body), local government body, body of local administration, state non-budgetary fund management authority, the Central bank of the Russian Federation determined by the law (decision) on the budget, other organization having in the maintaining administrators of budget receipts and (or) being administrators of budget receipts if other is not established by this Code;

the administrator of sources of financing of budget deficit (the administrator of sources of financing of deficit of the relevant budget) - public authority (state body), the local government body, body of local administration, state non-budgetary fund management authority, other organization having the right according to this Code to perform transactions with budget deficit financing sources;

the chief manager of sources of financing of budget deficit (the chief manager of sources of financing of deficit of the relevant budget) - the public authority (state body), local government body, body of local administration, state non-budgetary fund management authority, other organization having in the maintaining administrators of sources of financing of budget deficit determined by the law (decision) on the budget and (or) being administrators of sources of financing of budget deficit;

the state or municipal guarantee (the state guarantee of the Russian Federation, the state guarantee of the subject of the Russian Federation, municipal guarantee) - type of debt obligation owing to which respectively the Russian Federation, the subject of the Russian Federation, the municipality (guarantor) shall pay in case of approach of the event (warranty case) provided in guarantee to person for benefit of whom the guarantee is provided (beneficiary), according to its written requirement the sum of money determined in the obligation at the expense of means of the relevant budget in accordance with the terms of the obligation this by the guarantor to be responsible for execution by the third party (principal) of its obligations to the beneficiary;

reasons for budgetary appropriations - the document characterizing budgetary appropriations in the next financial year (the next financial year and planning period);

limit of the budget obligations - amount of the rights in terms of money to adoption of the budget obligations by state organization and (or) their execution in the current financial year (the current financial year and planning period);

the current financial year - year in which budget implementation, creation and consideration of the budget statement for the next financial year (the next financial year and planning period) is performed;

the next financial year - the year following the current financial year;

planning period - two financial years following the next financial year;

accounting financial year - the year preceding the current financial year;

temporary cash gap - the insufficiency predicted during certain period of the current financial year on the single budget account of the money necessary for implementation of cash payments from the budget;

debt stability - the condition, structure and outstanding amount allowing the borrower to fulfill in full obligations on repayment and servicing of this debt, the excluding causing damage to social and economic development and need of its write-off and (or) restructuring;

monetary commitments before public legal entity - obligation of the debtor to pay to public legal entity money according to the civil transaction (including providing obligation fulfillment) and (or) to other basis established by the civil or budget legislation, evolved in connection with provision by public legal entity returnable and paid (returnable) from money (including in connection with attraction of the purpose-oriented foreign loans) or in connection with provision and (or) execution of the state (municipal) guarantee (including obligation on interest payment, penalties (penalty fee, penalties), other payments established by the law and (or) the agreement owing to unjust enrichment, causing losses, non-execution or improper execution of obligations, concession or transition on other bases of rights to claim, presentations of recourse requirements).

Chapter 2. Budget powers of the Russian Federation, subjects of the Russian Federation and municipalities

Article 7. Budget powers of the Russian Federation

Treat the budget powers of the Russian Federation:

establishment of the general principles of the organization and functioning of the budget system of the Russian Federation, bases of the budget process and interbudget relations;

determination of bases of creation and consideration of budget statements of the budget system of the Russian Federation, approval and execution of budgets of the budget system of the Russian Federation, creation, external check, consideration and approval of reports on their execution and control of their execution;

establishment of procedure for creation and consideration of drafts of the federal budget and budgets of state non-budgetary funds of the Russian Federation, approval and execution of the federal budget and budgets of state non-budgetary funds of the Russian Federation, control of their execution, creation, external check, considerations and approvals of performance reports of the federal budget and budgets of state non-budgetary funds of the Russian Federation, creation of the performance report of the consolidated budget of the Russian Federation;

creation and consideration of drafts of the federal budget and budgets of state non-budgetary funds of the Russian Federation, approval and execution of the federal budget and budgets of state non-budgetary funds of the Russian Federation, control of their execution, creation, external check, consideration and approval of performance reports of the federal budget and budgets of state non-budgetary funds of the Russian Federation, creation of the performance report of the consolidated budget of the Russian Federation;

establishment of procedure for creation and representation in federal executive bodies of the codes of approved budgets of subjects of the Russian Federation and local budgets, performance reports of consolidated budgets of subjects of the Russian Federation and other budget reports;

determination of procedure for establishment of payment commitments of public legal entities;

determination of procedure for establishment and execution of payment commitments of the Russian Federation, establishment and execution of payment commitments of the Russian Federation;

determination of procedure for establishment and the execution of payment commitments of subjects of the Russian Federation and municipalities which are subject to execution at the expense of subventions from the federal budget;

determination of bases of forming of the income and implementation of budgets expenses of the budget system of the Russian Federation;

determination of procedure for establishment of standard rates of assignments of the income from the federal taxes and charges, including from the taxes provided by special tax regimes, regional taxes, the local taxes and charges in budgets of the budget system of the Russian Federation;

establishment of standard rates of assignments from the federal taxes and charges, including from the taxes provided by special tax regimes in budgets of the budget system of the Russian Federation;

determination of the general principles of provision and forms of the interbudget transfers;

determination of bases of cash servicing of execution of budgets of the budget system of the Russian Federation;

implementation of cash servicing of execution of budgets of the budget system of the Russian Federation;

establishment of procedure and conditions of provision of the interbudget transfers from the federal budget;

provision of the interbudget transfers from the federal budget;

determination of general procedure and principles of implementation of borrowings and provision of guarantees for the Russian Federation, subjects of the Russian Federation and municipalities, repayment and servicing of the public (municipal) debt;

implementation of the state borrowings of the Russian Federation, provision of the state guarantees of the Russian Federation, provision of budget credits, national debt management of the Russian Federation and management of the state assets of the Russian Federation;

establishment of bases of budget classification of the Russian Federation and general procedure for its application;

establishment, disaggregation of codes of the components of budget classification of the Russian Federation which are single for budgets of the budget system of the Russian Federation, and also codes of components of budget classification of the Russian Federation in the part relating to the federal budget and budgets of state non-budgetary funds of the Russian Federation;

establishment of single procedure for conducting the budget accounting and submission of the reporting for budgets of the budget system of the Russian Federation and state organizations, including reports on cash execution of budgets;

establishment of the unified forms of budget documentation and reporting for budgets of the budget system of the Russian Federation and state organizations, establishment of the bases and procedure for temporary implementation by public authorities of the Russian Federation (public authorities of subjects of the Russian Federation) of separate budget powers of public authorities of subjects of the Russian Federation (local government bodies);

temporary implementation of separate budget powers of public authorities of subjects of the Russian Federation;

the paragraph the twenty fifth ceased to be valid according to the Federal Law of the Russian Federation of 26.07.2019 No. 199-FZ

establishment of types of the budget violations and budget enforcement measures, determination of the bases and procedure for application of the budget enforcement measures;

establishment of procedure for execution of court resolutions according to the address of collection at the expense of budgets of the budget system of the Russian Federation;

other budget powers referred by this Code to the budget powers of the Russian Federation.

Article 8. Budget powers of subjects of the Russian Federation

Treat the budget powers of subjects of the Russian Federation:

establishment of procedure for creation and consideration of budget statements of the subject of the Russian Federation and budgets of territorial state non-budgetary funds, approvals and budget implementation of the subject of the Russian Federation and budgets of territorial state non-budgetary funds, control of their execution and approvals of the performance report of the budget of the subject of the Russian Federation and budgets of territorial state non-budgetary funds;

creation and consideration of budget statements of the subject of the Russian Federation, budgets of territorial state non-budgetary funds, approval and budget implementation of the subject of the Russian Federation and budgets of territorial state non-budgetary funds, control of their execution, creation and approval of performance reports of the budget of the subject of the Russian Federation and budgets of territorial state non-budgetary funds, creation of performance reports of the consolidated budget of the subject of the Russian Federation;

establishment of procedure for submission to executive bodies of the government of subjects of the Russian Federation of the approved local budgets, performance reports of local budgets and other budget reports established by federal bodies of the government;

establishment and execution of payment commitments of the subject of the Russian Federation;

determination of procedure for establishment and execution of payment commitments of the municipalities which are subject to execution at the expense of subventions from the budget of the subject of the Russian Federation;

establishment of standard rates of assignments of the income in local budgets from the federal taxes and charges, including from the taxes provided by special tax regimes and (or) the regional taxes which are subject to transfer according to this Code and the legislation on taxes and fees in budgets of subjects of the Russian Federation;

establishment of standard rates of assignments of the income in budgets of rural settlements from the federal taxes and charges, including the taxes provided by special tax regimes, which are subject to transfer according to this Code and the legislation of the Russian Federation on taxes and fees in budgets of municipal districts if the laws of the subject of the Russian Federation and accepted according to them the charter of the municipal district and charters of rural settlements to rural settlements assign other questions of local value from among questions of local value of the residential locations solved by the municipal district in the territories of rural settlements;

determination by the laws of subjects of the Russian Federation of sources of the income of budgets of the intracity areas, except as specified, provided by this Code;

establishment of procedure and conditions of provision of the interbudget transfers from the budget of the subject of the Russian Federation;

provision of the interbudget transfers from the budget of the subject of the Russian Federation;

establishment of general procedure and conditions of provision of the interbudget transfers from local budgets;

implementation of the state borrowings and provision of the state guarantees of the subject of the Russian Federation, provision of budget credits, national debt management and state assets of the subject of the Russian Federation;

establishment, disaggregation and determination of procedure for application of budget classification of the Russian Federation in the part relating to the budget of the subject of the Russian Federation and budgets of territorial state non-budgetary funds;

temporary implementation of separate budget powers of local government bodies;

the paragraph the sixteenth ceased to be valid according to the Federal Law of the Russian Federation of 26.07.2019 No. 199-FZ

establishment of standard rates of assignments of the income in local budgets from the separate non-tax income which is subject to transfer in budgets of subjects of the Russian Federation;

other budget powers referred by this Code to the budget powers of public authorities of subjects of the Russian Federation.

- the federal cities of Moscow, St. Petersburg and Sevastopol in addition to above-mentioned budget powers treat the budget powers of subjects of the Russian Federation:

determination by the laws of the specified subjects of the Russian Federation of sources of the income of budgets of intracity municipalities of the federal cities of Moscow and St. Petersburg. The sources of the income of local budgets established by this Code not carried by the laws of subjects of the Russian Federation - the federal cities of Moscow and St. Petersburg to sources of the income of budgets of intracity municipalities, are enlisted in budgets of subjects of the Russian Federation - the federal cities of Moscow and St. Petersburg;

establishment of standard rates of assignments of the income in budgets of intracity municipalities of the federal cities of Moscow and St. Petersburg from the federal taxes and charges, including from the taxes provided by special tax regimes, the regional taxes and (or) the local taxes and charges which are subject to transfer in budgets of subjects of the Russian Federation - the federal cities of Moscow and St. Petersburg according to this Code and the legislation on taxes and fees;

establishment of standard rates of assignments of the income in budgets of intracity municipalities of the federal cities of Moscow, St. Petersburg and Sevastopol from the non-tax income which is subject to transfer in budgets of subjects of the Russian Federation - the federal cities of Moscow, St. Petersburg and Sevastopol;

scoping and procedure for provision of the interbudget transfers to budgets of intracity municipalities of subjects of the Russian Federation - the federal cities of Moscow, St. Petersburg and Sevastopol;

scoping, procedure for provision and distribution of grants for equalization of fiscal capacity of intracity municipalities of subjects of the Russian Federation - the federal cities of Moscow, St. Petersburg and Sevastopol;

determination of the list and procedure for execution of payment commitments of intracity municipalities of the federal cities of Moscow and St. Petersburg following from the powers concerning local value determined by the laws of subjects of the Russian Federation - the federal cities of Moscow and St. Petersburg;

determination of procedure for maintaining register of payment commitments of intracity municipalities of the federal cities of Moscow and St. Petersburg.

Article 9. Budget powers of municipalities

1. Treat the budget powers of municipalities:

establishment of procedure for creation and consideration of the draft of the local budget, approval and execution of the local budget, control of its execution and approvals of the performance report of the local budget;

creation and consideration of the draft of the local budget, approval and execution of the local budget, control of its execution, creation and approval of the performance report of the local budget;

establishment and execution of payment commitments of the municipality;

determination of procedure for provision of the interbudget transfers from local budgets, provision of the interbudget transfers from local budgets;

implementation of municipal borrowings, provision of municipal guarantees, provision of budget credits, management of municipal debt and management of municipal assets;

establishment, disaggregation and determination of procedure for application of budget classification of the Russian Federation in the part relating to the local budget;

the paragraph of the eighth ceased to be valid according to the Federal Law of the Russian Federation of 26.07.2019 No. 199-FZ

other budget powers referred by this Code to the budget powers of local government bodies.

2. In addition to the powers listed in Item 1 of this Article treat the budget powers of municipal districts:

establishment according to the Federal Laws and the laws of subjects of the Russian Federation of standard rates of assignments of the income in budgets of residential, rural locations from the federal taxes and charges, including from the taxes provided by special tax regimes, the regional and local taxes which are subject to transfer according to this Code, the legislation on taxes and fees and (or) the laws of subjects of the Russian Federation in budgets of municipal districts;

establishment according to the Federal Laws and the laws of subjects of the Russian Federation of standard rates of assignments of the income in budgets of residential, rural locations from the separate non-tax income which is subject to transfer in budgets of municipal districts;

establishment of procedure and conditions of provision of the interbudget transfers from the budget of the municipal district to budgets of residential, rural locations, provision of the interbudget transfers from the budget of the municipal district to budgets of residential, rural locations;

the paragraph the fifth ceased to be valid according to the Federal Law of the Russian Federation of 02.08.2019 No. 307-FZ

creation of the performance report of the consolidated budget of the municipal district.

2.1. With intracity division in addition to the powers listed in Item 1 of this Article treat the budget powers of city districts:

establishment according to the Federal Laws and the laws of subjects of the Russian Federation of standard rates of assignments of the income in budgets of intracity areas from the federal taxes and charges, including the taxes provided by special tax regimes, the regional and (or) local taxes which are subject to transfer according to this Code, the legislation of the Russian Federation on taxes and fees and (or) the laws of subjects of the Russian Federation in budgets of city districts with intracity division;

establishment according to the Federal Laws and the laws of subjects of the Russian Federation of standard rates of assignments of the income in budgets of intracity areas from the separate non-tax income which is subject to transfer in budgets of city districts with intracity division;

establishment of procedure and conditions of provision of the interbudget transfers from the budget of the city district with intracity division to budgets of intracity areas, provision of the interbudget transfers from the budget of the city district with intracity division to budgets of intracity areas;

creation of the performance report of the consolidated budget of the city district with intracity division.

3. Local government bodies of residential, rural locations along with the powers listed in Item 1 of this Article according to this Code perform also budget powers on establishment of procedure for creation, approval and execution of profit and loss budgets of certain settlements, other territories which are not municipalities, being part of the territory of the residential, rural location.

4. Ceased to be valid according to the Federal Law of the Russian Federation of 03.12.2012 No. 244-FZ

Part two. Budget system of the Russian Federation

Section I. Budget device of the Russian Federation

Chapter 3. Budget system of the Russian Federation

Article 10. Structure of the budget system of the Russian Federation

Treat budgets of the budget system of the Russian Federation:

federal budget and budgets of state non-budgetary funds of the Russian Federation;

budgets of subjects of the Russian Federation and budgets of territorial state non-budgetary funds;

local budgets, including:

budgets of municipal districts, budgets of city districts, budgets of city districts with intracity division, budgets of intracity municipalities of the federal cities of Moscow, St. Petersburg and Sevastopol;

budgets of residential and rural locations, budgets of intracity areas.

Article 11. Legal form of budgets

The federal budget and budgets of state non-budgetary funds of the Russian Federation are developed and affirm as form of the Federal Laws, budgets of subjects of the Russian Federation and budgets of territorial state non-budgetary funds are developed and affirm as form of the laws of subjects of the Russian Federation, local budgets are developed and affirm as form of municipal legal acts of representative bodies of municipalities.

Article 12. Financial year

Financial year corresponds to calendar year and lasts from January 1 to December 31.

Article 13. Federal budget and budgets of state non-budgetary funds of the Russian Federation

The federal budget and budgets of state non-budgetary funds of the Russian Federation are intended for execution of payment commitments of the Russian Federation.

Use of the government of other forms of education by federal bodies and expenditures of the money intended for execution of payment commitments of the Russian Federation is not allowed.

The federal budget and the code of consolidated budgets of subjects of the Russian Federation (without the interbudget transfers between these budgets) form the consolidated budget of the Russian Federation.

Article 14. Budget of the subject of the Russian Federation and budget of territorial state non-budgetary fund

Each subject of the Russian Federation has own budget and the budget of territorial state non-budgetary fund.

The budget of the subject of the Russian Federation (the regional budget) and the budget of territorial state non-budgetary fund are intended for execution of payment commitments of the subject of the Russian Federation.

Use of subjects of the Russian Federation of other forms of education by public authorities and expenditures of money for execution of payment commitments of subjects of the Russian Federation is not allowed.

The funds allocated for execution of payment commitments of the subjects of the Russian Federation arising in connection with implementation of subjects of the Russian Federation of powers by public authorities on areas of jurisdiction of subjects of the Russian Federation and the powers in objects of joint maintaining specified in Items 2 and 5 of article 26.3 of the Federal Law of October 6, 1999 to No. 184-FZ "About the general principles of the organization of legislative (representative) and executive bodies of the government of subjects of the Russian Federation" (further - the Federal Law "About the General Principles of the Organization of Legislative (Representative) and Executive Bodies of the Government of Subjects of the Russian Federation"), and payment commitments of the subjects of the Russian Federation performed at the expense of subventions from the federal budget are separately provided in budgets of subjects of the Russian Federation according to budget classification of the Russian Federation.

The budget of the subject of the Russian Federation and the code of budgets of the municipalities which are part of the subject of the Russian Federation (without the interbudget transfers between these budgets), form the consolidated budget of the subject of the Russian Federation.

Article 15. Local budget

Own budget has each municipality.

The budget of the municipality (local budget) is intended for execution of payment commitments of the municipality.

Use of other forms of education by local government bodies and expenditures of money for execution of payment commitments of municipalities is not allowed.

The funds allocated for execution of payment commitments of the municipalities arising in connection with implementation of powers by local government bodies concerning local value, and payment commitments of the municipalities fulfilled at the expense of subventions from other budgets of the budget system of the Russian Federation for implementation of separate state powers are separately provided in local budgets according to budget classification of the Russian Federation.

The budget of the municipal district (district budget) and the code of budgets of the residential and rural locations which are part of the municipal district (without the interbudget transfers between these budgets), form the consolidated budget of the municipal district.

As component of budgets of residential and rural locations profit and loss budgets of certain settlements, other territories which are not municipalities can be provided.

The budget of the city district with intracity division and the code of budgets of the intracity areas which are part of the city district with intracity division (without the interbudget transfers between these budgets), form the consolidated budget of the city district with intracity division.

Article 16.

Voided

Article 17.

Voided

Chapter 4. Budget classification of the Russian Federation

Article 18. Budget classification of the Russian Federation

1. Budget classification of the Russian Federation is group of the income, expenses and sources of financing of deficits of budgets of the budget system of the Russian Federation used for creation and execution of budgets and also the group of the income, expenses and sources of financing of deficits of budgets and (or) transactions of the sector of public administration used for conducting the budget (accounting) accounting, creation of the budget (accounting) and other financial reporting providing comparability of indicators of budgets of the budget system of the Russian Federation.

2. Determination of the principles of appointment, structure, procedure for forming and application of codes of budget classification of the Russian Federation, and also assignment of codes to components of budget classification of the Russian Federation which according to this Code are single for budgets of the budget system of the Russian Federation are performed by the Ministry of Finance of the Russian Federation.

Article 19. Structure of budget classification of the Russian Federation

Budget classification of the Russian Federation includes:

classification of the income of budgets;

classification of budgets expenses;

classification of sources of financing of deficits of budgets;

classification of transactions of public legal entities (further - classification of transactions of the sector of public administration).

Article 20. Classification of the income of budgets

1. The code of classification of the income of budgets of the Russian Federation consists from:

1) code of the chief manager of budget receipts;

2) income type code;

3) code of subspecies of the income;

4) ceased to be valid according to the Federal Law of the Russian Federation of 22.10.2014 No. 311-FZ

2. The list of chief managers of budget receipts, the types (subspecies) of budget receipts assigned to them affirm the law (decision) on the relevant budget.

In cases of change of structure and (or) functions of chief managers of budget receipts, and also changes of the principles of appointment and assignment of structure of codes of classification of the income of budgets of change in the list of chief managers of budget receipts, and also are brought in structure of the codes of classification of the income of budgets assigned to them based on regulatory legal act (the municipal legal act) of financial body without introduction of amendments to the law (decision) on the budget.

3. The code of income type includes group, subgroup, Article, subarticle and element of the income.

4. Groups and subgroups of the income of budgets, single for budgets of the budget system of the Russian Federation, are:

1) tax and non-tax income:

income taxes, income;

taxes on the goods (works, services) realized in the territory of the Russian Federation;

taxes on the goods imported on the territory of the Russian Federation;

taxes on comprehensive income;

property taxes;

taxes, charges and regular payments for use of natural resources;

state fee;

debt and recalculations on the cancelled taxes, charges and other obligatory payments;

insurance premiums for compulsory social insurance;

income from foreign economic activity;

income from use of the property which is in the state-owned and municipal property;

payments when using of natural resources;

income from rendering paid services and compensation of costs of the state;

income from sale of tangible and intangible assets;

administrative payments and charges;

penalties, sanctions, compensation of damage;

paragraph 19 of ceased to be valid

paragraph 20 of ceased to be valid

receipts (transfer) on settlement of calculations between budgets of the budget system of the Russian Federation;

other non-tax income;

2) non-paid receipts:

non-paid receipts from nonresidents;

non-paid receipts from other budgets of the budget system of the Russian Federation;

non-paid receipts from the state (municipal) organizations;

non-paid receipts from the non-state organizations;

non-paid receipts from the supranational organizations;

receipts (transfer) for implementation of return (offsetting) of excessively paid or excessively collected amounts of taxes, charges and other payments, and also the amounts of percent for untimely implementation of such return and the percent added on excessively collected amounts;

income of budgets of the budget system of the Russian Federation from return of remaining balance of the subsidies, subventions and other interbudget transfers having purpose, last years;

return of remaining balance of the subsidies, subventions and other interbudget transfers having purpose, last years;

other non-paid receipts.

5. The income specified in paragraphs the second, fourth - the tenth the subitem 1 of item 4 of this Article, is tax income of budgets. The income specified in paragraphs eleven - the twenty second the subitem 1 of item 4 of this Article, is non-tax income of budgets.

6. The list of Articles, single for budgets of the budget system of the Russian Federation, and subincome items of budgets affirms the Ministry of Finance of the Russian Federation.

7. The code of element of the income is established depending on power on establishment and normative legal regulation of taxes, charges and other obligatory payments, other income of budgets of the budget system of the Russian Federation, and also depending on availability of rights to claim against payers on non-tax income and non-paid receipts and corresponds to the budget of the budget system of the Russian Federation.

8. Elements of the income, single for budgets of the budget system of the Russian Federation, are:

1) federal budget;

2) budgets of subjects of the Russian Federation;

3) budgets of municipal districts;

4) budgets of city districts;

4. 1) budgets of city districts with intracity division;

5) budgets of intracity municipalities of the federal cities of Moscow, St. Petersburg and Sevastopol;

6) budgets of residential locations;

6. 1) budgets of rural settlements;

6. 2) budgets of intracity areas;

7) budget of the Pension Fund of the Russian Federation;

8) budget of Social Insurance Fund of the Russian Federation;

9) budget of Federal Compulsory Health Insurance Fund;

10) budgets of territorial funds of compulsory medical insurance.

9. The code of subspecies of the income is applied to disaggregation of receipts by codes of classification of the income.

The Ministry of Finance of the Russian Federation claims:

general requirements to procedure for forming of the list of codes of subspecies of the income of budgets of the budget system of the Russian Federation;

the list of codes of subspecies on income types which chief managers are public authorities of the Russian Federation, the Central bank of the Russian Federation, governing bodies of state non-budgetary funds of the Russian Federation and (or) state organizations which are under their authority.

The financial body of the subject of the Russian Federation approves the list of codes of subspecies on income types which chief managers are public authorities of subjects of the Russian Federation, governing bodies of territorial state non-budgetary funds and (or) state organizations which are under their authority.

The financial body of the municipality approves the list of codes of subspecies on income types which chief managers are local government bodies and (or) state organizations which are under their authority.

Article 21. Classification of budgets expenses

1. The code of classification of budgets expenses consists from:

1) code of the main manager of budgetary funds;

2) code of the Section, subsection, target Article and expense type;

3) ceased to be valid according to the Federal Law of the Russian Federation of 22.10.2014 No. 311-FZ

2. The list of the main managers of means of the federal budget, the budget of the subject of the Russian Federation, budgets of state non-budgetary funds, the local budget is established by the law (decision) on the relevant budget as a part of departmental expense structure.

3. Sections and subsections of classification of budgets expenses, single for budgets of the budget system of the Russian Federation, are:

1) nation-wide questions:

functioning of the President of the Russian Federation;

functioning of the management official of the subject of the Russian Federation and municipality;

functioning of legislative (representative) public authorities and representative bodies of municipalities;

functioning of the Government of the Russian Federation, the supreme executive bodies of the government of subjects of the Russian Federation, local administrations;

judicial system;

ensuring activities of financial, tax and customs authorities and bodies of financial (financial and budget) supervision;

ensuring elections and referenda;

international relations and international cooperation;

state material reserve;

basic researches;

reserve funds;

applied scientific research in the field of nation-wide questions;

other nation-wide questions;

2) national defense:

Armed Forces of the Russian Federation;

upgrade of the Armed Forces of the Russian Federation and military forming;

mobilization and extra army preparation;

mobilization preparation of economy;

preparation and participation in ensuring collective security and peacekeeping activities;

nuclear and weapon complex;

implementation of the international obligations in the sphere of military and technical cooperation;

applied scientific research in the field of national defense;

other questions in the field of national defense;

3) homeland security and law-enforcement activities:

bodies of prosecutor's office and investigation;

law-enforcement bodies;

troops of national guard of the Russian Federation;

judicial authorities;

system of execution of punishments;

security service;

bodies of the border service;

drug trafficking monitoring bodies and psychotropic substances;

protection of the population and territory against emergency situations of natural and technogenic nature, fire safety;

civil defense;

migration policy;

upgrade of troops of national guard of the Russian Federation, rescue military forming of the federal executive body authorized on the solution of tasks in the field of civil defense, and also law enforcement and other agencies;

applied scientific research in the field of homeland security and law-enforcement activities;

other questions in the field of homeland security and law-enforcement activities;

4) national economy:

general economic questions;

fuel and energy complex;

research and use of space;

reproduction of mineral resources;

agricultural industry and fishery;

water economy;

forestry;

transport;

road economy (road funds);

communication and informatics;

applied scientific research in the field of national economy;

other questions in the field of national economy;

5) housing and communal services:

housing;

municipal services;

improvement;

applied scientific research in the field of housing and communal services;

other questions in the field of housing and communal services;

6) environmental protection:

environmental control;

collection, waste disposal and sewage treatment;

protection of objects of plant and animal life and circle of their dwelling;

applied scientific research in the field of environmental protection;

other questions in the field of environmental protection;

7) education:

preschool education;

general education;

additional education of children;

secondary professional education;

professional training, retraining and advanced training;

the higher education;

youth policy;

applied scientific research in the field of education;

other questions in the field of education;

8) culture, cinematography:

culture;

cinematography;

(Paragraph fourth ceased to be valid)

(Paragraph fifth ceased to be valid)

applied scientific research in the field of culture, cinematography;

other questions in the field of culture, cinematographies;

9) health care:

stationary medical care;

out-patient help;

medical care in day hospitals of all types;

emergency medical service;

sanatorium and improving help;

procurement, conversion, storage and safety of donor blood and its components;

sanitary and epidemiologic wellbeing;

(Paragraph ninth ceased to be valid)

applied scientific research in the field of health care;

other questions in the field of health care;

10) social policy:

provision of pensions;

social servicing of the population;

social security of the population;

protection of family and childhood;

applied scientific research in the field of social policy;

other questions in the field of social policy;

11) physical culture and sport:

physical culture;

mass sport;

elite sport;

applied scientific research in the field of physical culture and sport;

other questions in the field of physical culture and sport;

12) mass media:

television and broadcasting;

periodicals and publishing houses;

applied scientific research in the field of mass media;

other questions in the field of mass media;

13) servicing of the public (municipal) debt:

servicing of the public (municipal) internal debt;

servicing of the public (municipal) external debt;

14) interbudget transfers of general nature to budgets of the budget system of the Russian Federation:

grants for equalization of fiscal capacity of subjects of the Russian Federation and municipalities;

other grants;

other interbudget transfers of general nature.

4. The list of Sections, subsections, target Articles (the state (municipal) programs and non-program activities), groups (groups and subgroups) of expense types of the budget affirms as structure of departmental expense structure the law (decision) on the budget or as the cases established by this Code summary budget list of the relevant budget.

Target expenditure items of budgets are created according to the state (municipal) programs which are not included in the state (municipal) programs activities of public authorities (state bodies), governing bodies of state non-budgetary funds, local government bodies, bodies of local administration, the most significant organizations of science, education, culture and health care specified in departmental expense structure of the budget (for the purpose of of this Code - non-program activities), and (or) the payment commitments which are subject to execution at the expense of means of the relevant budgets.

Unique codes of classification of budgets expenses are assigned for each public normative obligation, the interbudget transfer.

The list and codes of target expenditure items of budgets are established by the financial body performing creation and the organization of budget implementation if other is not established by this Code.

The list and codes of target expenditure items of budgets which financial provision is performed at the expense of the interbudget subsidies of subventions and other interbudget transfers having purpose are determined according to the procedure, established by the financial body performing creation and the organization of budget implementation from which the specified interbudget subsidies, subventions and other interbudget transfers having purpose are provided.

The list and codes of target expenditure items of budgets of state non-budgetary funds of the Russian Federation, territorial state non-budgetary funds are established respectively by the Ministry of Finance of the Russian Federation, financial body of the subject of the Russian Federation.

5. The code of expense type includes group, subgroup and element of expense type.

6. Groups and subgroups of expense types, single for budgets of the budget system of the Russian Federation, are:

1) "Expenses on Payments to Personnel for the purpose of Ensuring Accomplishment of Functions by the State (Municipal) Bodies, State Organizations, Governing Bodies of State Non-budgetary Funds" group:

subgroup "Expenses on payments to personnel of state organizations";

subgroup "Expenses on payments to personnel of the state (municipal) bodies";

subgroup "Expenses on payments to personnel in sphere of homeland security, law-enforcement activities and defense";

subgroup "Expenses on payments to personnel of state non-budgetary funds";

2) "Purchase of Goods, Works and Services for Ensuring the State (Municipal) Needs" group:

subgroup "Development, purchase and repair of arms, military and special equipment, industrial goods and property";

subgroup "Purchase of goods, works and services for providing with special fuel and fuels and lubricants, food and ware supply of bodies in the sphere of homeland security, law-enforcement activities and defense";

subgroup "Purchase of goods, works and services for the purpose of forming of the state material reserve";

subgroup "Other purchases of goods, works and services for ensuring the state (municipal) needs";

3) "Social Security and Other Payments to the Population" group:

subgroup "Public normative social payments to citizens";

subgroup "Social payments to citizens, except public normative social payments";

subgroup "Public normative payments to citizens of unsocial nature";

subgroup of "Grant";

subgroup "Awards and grants";

subgroup "Other payments to the population";

4) "Capital Investments in Objects of the State-owned (Municipal) Property" group:

subgroup "Budget investments";

subgroup "Subsidies to budget and autonomous institutions, the state (municipal) unitary enterprises on implementation of the capital investments in capital construction projects of the state-owned (municipal) property or acquisition of real estate units in the state-owned (municipal) property";

subgroup "Budget investments to other legal entities";

5) Interbudget Transfers group:

subgroup of "Grant";

subgroup of "Subsidy";

subgroup of "Subvention";

subgroup "Other interbudget transfers";

subgroup "Interbudget transfers to the budget of Social Insurance Fund of the Russian Federation";

subgroup "Interbudget transfers to the budget of Federal Compulsory Health Insurance Fund";

subgroup "Interbudget transfers to the budget of the Pension Fund of the Russian Federation";

subgroup "Interbudget transfers to budgets of territorial funds of compulsory medical insurance";

6) "Provision of Subsidies to Budget, Autonomous Institutions and Other Non-profit Organizations" group:

subgroup "Subsidies to budgetary institutions";

subgroup "Subsidies to autonomous organizations";

subgroup "Subsidies to non-profit organizations (except for public (municipal) institutions, state corporations (companies), public companies)";

7) "Servicing of the Public (Municipal) Debt" group:

subgroup "Servicing of public debt of the Russian Federation";

subgroup "Servicing of public debt of the subject of the Russian Federation";

subgroup "Servicing of municipal debt";

8) Other Budgetary Appropriations group:

subgroup "Subsidies to legal entities (except non-profit organizations), to individual entrepreneurs, physical persons - producers of goods, works, services";

subgroup "Subsidies to the state corporations (companies), public companies";

subgroup "Execution of court resolutions";

subgroup "Execution of the state (municipal) guarantees without the right of the recourse requirement of the guarantor to principal or concession to the guarantor of rights to claim of the beneficiary against principal";

subgroup "Tax payment, charges and other payments";

subgroup "Provision of payments, fees, non-paid transfers to subjects of international law";

subgroup "Reserve means";

subgroup "Special expenses".

7. The list of elements of expense types of classification of budgets expenses, single for budgets of the budget system of the Russian Federation, is established by the Ministry of Finance of the Russian Federation.

8. The Ministry of Finance of the Russian Federation approves general requirements to procedure for forming of the list of codes of elements of expense types of classification of budgets expenses in case of additional disaggregation of budgets expenses of subjects of the Russian Federation (local budgets).

Article 22.

Voided

Article 23. Classification of sources of financing of deficits of budgets

1. The code of classification of sources of financing of deficits of budgets consists from:

1) code of the chief manager of sources of financing of deficits of budgets;

2) code of group, subgroup, Article and type of source of financing of deficits of budgets;

3) ceased to be valid according to the Federal Law of the Russian Federation of 22.10.2014 No. 311-FZ

2. The list of chief managers of sources of financing of deficits of budgets affirms the law (decision) on the relevant budget.

In cases of change of structure and (or) functions of chief managers of sources of financing of deficits of budgets, and also changes of the principles of appointment and assignment of structure of codes of classification of sources of financing of deficits of budgets of change in the list of chief managers of sources of financing of deficits of budgets, and also are brought in structure of the codes of classification of sources of financing of deficits of budgets assigned to them based on regulatory legal act (the municipal legal act) of financial body without introduction of amendments to the law (decision) on the budget.

3. Groups and subgroups of sources of financing of deficits of budgets, single for budgets of the budget system of the Russian Federation, are:

1) sources of internal financing of deficits of budgets:

the government (municipal) securities which nominal value is specified in currency of the Russian Federation;

the credits of credit institutions in currency of the Russian Federation;

budget credits from other budgets of the budget system of the Russian Federation;

the credits of international financial institutions in currency of the Russian Federation;

the credits of foreign banks in currency of the Russian Federation;

change of remaining balance of means on accounts on accounting of budget funds;

other sources of internal financing of deficits of budgets;

2) sources of external financing of deficits of budgets:

government securities which nominal value is specified in foreign currency;

the credits of foreign states, including the purpose-oriented foreign loans, international financial institutions, other subjects of international law, foreign legal entities in foreign currency;

the credits of credit institutions in foreign currency;

the budget credits in foreign currency granted by the Russian Federation within use of the purpose-oriented foreign loans;

other sources of external financing of deficits of budgets.

4. The list of Articles of sources of financing of deficits of budgets affirms the law (decision) on the relevant budget in case of approval of sources of financing of budget deficit.

5. The Ministry of Finance of the Russian Federation claims:

general requirements to procedure for forming of the list of codes of Articles and types of sources of financing of deficits of budgets;

the list of codes of types of sources of financing of deficits of budgets which chief managers are public authorities of the Russian Federation, governing bodies of state non-budgetary funds of the Russian Federation and (or) state organizations which are under their authority.

6. The financial body of the subject of the Russian Federation approves the list of codes of types of sources of financing of deficits of budgets which chief managers are public authorities of subjects of the Russian Federation, governing bodies of territorial state non-budgetary funds and (or) state organizations which are under their authority.

7. The financial body of the municipality approves the list of codes of types of sources of financing of deficits of budgets which chief managers are local government bodies and (or) state organizations which are under their authority.

Article 23.1. Classification of transactions of the sector of public administration

1. The code of classification of transactions of the sector of public administration includes group, Article and subarticle of classification of transactions of the sector of public administration.

2. Groups of classification of transactions of the sector of public administration, single for budgets of the budget system of the Russian Federation, are:

1) income;

2) expenses;

3) receipt of non-financial assets;

4) disposal of non-financial assets;

5) receipt of financial assets;

6) disposal of financial assets;

7) increase in obligations;

8) reduction of obligations.

3. The list of Articles, single for budgets of the budget system of the Russian Federation, and subarticles of classification of transactions of the sector of public administration is established by the Ministry of Finance of the Russian Federation.

4. The procedure for application of classification of transactions of the sector of public administration is established by the Ministry of Finance of the Russian Federation.

5. The Ministry of Finance of the Russian Federation approves general requirements to procedure for forming of the list of subarticles of classification of transactions of the sector of public administration in case of additional disaggregation of transactions of the sector of public administration.

Article 24.

Voided

Article 25.

Voided

Article 26.

Voided

Article 27.

Voided

Chapter 5. Principles of the budget system of the Russian Federation

Article 28. List of the principles of the budget system of the Russian Federation

The budget system of the Russian Federation is based on the principles:

unities of the budget system of the Russian Federation;

differentiations of the income, expenses and sources of financing of deficits of budgets between budgets of the budget system of the Russian Federation;

independence of budgets;

equalities of the budget rights of subjects of the Russian Federation, municipalities;

completeness of reflection of the income, expenses and sources of financing of deficits of budgets;

balances of the budget;

efficiency of use of budgetary funds;

general (cumulative) covering of budgets expenses;

transparency (openness);

reliability of the budget;

targeting and special-purpose character of budgetary funds;

jurisdictions of budgets expenses;

unities of cash desk.

Article 29. Principle of unity of the budget system of the Russian Federation

The principle of unity of the budget system of the Russian Federation means unity of the budget legislation of the Russian Federation, the principles of the organization and functioning of the budget system of the Russian Federation, forms of budget documentation and budget reports, budget classification of the budget system of the Russian Federation, the budget enforcement measures for violation of the budget legislation of the Russian Federation, single procedure for establishment and execution of payment commitments, forming of the income and implementation of budgets expenses of the budget system of the Russian Federation, conducting the budget accounting and creation of budget reports of budgets of the budget system of the Russian Federation and state organizations, unity of procedure for execution of court resolutions according to the address of collection at the expense of budgets of the budget system of the Russian Federation.

Article 30. The principle of differentiation of the income, expenses and sources of financing of deficits of budgets between budgets of the budget system of the Russian Federation

The principle of differentiation of the income, expenses and sources of financing of deficits of budgets between budgets of the budget system of the Russian Federation means fixing in accordance with the legislation of the Russian Federation of the income, expenses and sources of financing of deficits of budgets behind budgets of the budget system of the Russian Federation, and also determination of powers of public authorities (local government bodies) and governing bodies of state non-budgetary funds on forming of the income of budgets, sources of financing of deficits of budgets and establishment and execution of payment commitments of public legal entities.

Public authorities (local government bodies) and governing bodies of state non-budgetary funds have no right to impose on legal entities and physical persons not stipulated by the legislation financial and other liabilities of the Russian Federation on ensuring accomplishment of the powers.

Article 31. Principle of independence of budgets

The principle of independence of budgets means:

the right and obligation of public authorities and local government bodies to independently provide balance of the relevant budgets and efficiency of use of budgetary funds;

the right and obligation of public authorities and local government bodies to independently perform the budget process, except as specified, provided by this Code;

the right of public authorities and local government bodies to establish in accordance with the legislation of the Russian Federation about taxes and fees taxes and fees, the income from which is subject to transfer in the relevant budgets of the budget system of the Russian Federation;

the right of public authorities and local government bodies according to this Code independently to determine forms and the directions of expenditure of means of budgets (except for expenses which financial provision is performed at the expense of the interbudget subsidies and subventions from other budgets of the budget system of the Russian Federation);

inadmissibility of establishment of the payment commitments which are subject to execution for the income account and sources of financing of deficits of other budgets of the budget system of the Russian Federation, and also payment commitments which are subject to execution at the same time at the expense of means of two and more budgets of the budget system of the Russian Federation, at the expense of means of consolidated budgets or without determination of the budget at the expense of which means execution of the corresponding payment commitments shall be performed;

the right of public authorities and local government bodies to provide funds from the budget for execution of the payment commitments established by other public authorities and local government bodies is exclusive in the form of the interbudget transfers;

inadmissibility of enforcement within the current financial year by public authorities and local government bodies of changes of the budget legislation of the Russian Federation and (or) the legislation on taxes and fees, legislations on other obligatory payments leading to increase in expenses and (or) decrease in the income of other budgets of the budget system of the Russian Federation without introduction of amendments to the laws (decisions) on the relevant budgets providing compensation of increase in expenses, decrease in the income;

inadmissibility of withdrawal of additional incomes, economy on expenses of the budgets received as a result of effective fulfillment of budgets.

Article 31.1. Principle of equality of the budget rights of subjects of the Russian Federation, municipalities

The principle of equality of the budget rights of subjects of the Russian Federation, municipalities means determination of the budget powers of public authorities of subjects of the Russian Federation and local government bodies, establishment and execution of payment commitments, forming of tax and non-tax income of budgets of subjects of the Russian Federation and local budgets, scoping, forms and procedure for provision of the interbudget transfers according to the single principles and requirements established by this Code.

The contracts and agreements between public authorities of the Russian Federation and public authorities of subjects of the Russian Federation, public authorities and local government bodies which are not corresponding to this Code are invalid.

Article 32. Principle of completeness of reflection of the income, expenses and sources of financing of deficits of budgets

The principle of completeness of reflection of the income, expenses and sources of financing of deficits of budgets means that all income, expenses and sources of financing of deficits of budgets without fail and in full are reflected in the relevant budgets.

Article 33. Principle of balance of the budget

The principle of balance of the budget means that I will eat around provided by the expenditure budget shall correspond to total amount of the budget receipts and receipts of the sources of financing of its deficit reduced by benefits amounts from the budget, connected with sources of financing of budget deficit and change of account balances on accounting of means of budgets.

In case of creation, approval and budget implementation authorized bodies shall proceed from need of minimization of the extent of budget deficit.

Article 34. Principle of efficiency of use of budgetary funds

The principle of efficiency of use of budgetary funds means that in case of creation and execution of budgets participants of the budget process within the budget powers established by it shall proceed from need of achievement of the set results with use of the smallest amount of means (economy) and (or) achievement of the best result with use of the amount of means (effectiveness) determined by the budget.

Article 35. Principle of general (cumulative) covering of budgets expenses

The principle of general (cumulative) covering of budgets expenses means that expenses of the budget cannot be coordinated to certain budget receipts and sources of financing of budget deficit if other is not provided by the law (decision) on the budget in the part concerning:

the subventions and subsidies received from other budgets of the budget system of the Russian Federation;

means of the purpose-oriented foreign loans;

voluntary contributions, donations, and also means of self-taxation of citizens, the initiative payments provided by articles 56 and 56.1 of the Federal Law of October 6, 2003 No. 131-FZ "About the general principles of the organization of local self-government in the Russian Federation" (further respectively - means of self-taxation of citizens, initiative payments);

the expenses of the budget performed according to international treaties (agreements) with participation of the Russian Federation;

the expenses of the budget performed outside the territory of the Russian Federation;

separate types of the non-tax income offered to introduction (to reflection in the budget) since the next financial year.

the expenses of the budget performed in cases and within receipt of separate types of non-tax income.

Article 36. Principle of transparency (openness)

The principle of transparency (openness) means:

obligatory publication in mass media of approved budgets and reports on their execution, completeness of submission of information on course of execution of budgets, and also availability of other data on budgets for the decision of legislative (representative) public authorities, representative bodies of municipalities;

obligatory openness for society and mass media of the budget statements introduced to legislative (representative) public authorities (representative bodies of municipalities), procedures of consideration and decision making for budget statements, including for the questions causing disagreements or in legislative (representative) public authority (representative body of the municipality) or between legislative (representative) public authority (representative body of the municipality) and executive body of the government (local administration);

ensuring access to information placed on the Internet on the single portal of the budget system of the Russian Federation.

stability and (or) succession of budget classification of the Russian Federation, and also ensuring comparability of indicators of the budget of accounting, current and next financial year (next financial year and planning period).

Confidential Articles can affirm only as structure of the federal budget.

Article 37. Principle of reliability of the budget

The principle of reliability of the budget means reliability of indicators of the forecast of social and economic development of the corresponding territory and realness of calculation of the income and expenses of the budget.

Article 38. Principle of targeting and special-purpose character of budgetary funds

The principle of targeting and special-purpose character of budgetary funds means that budgetary appropriations and limits of the budget obligations are led up to specific receivers of budgetary funds with indication of the purpose of their use.

Article 38.1. Principle of jurisdiction of budgets expenses

The principle of jurisdiction of budgets expenses means that receivers of budgetary funds have the right to receive budgetary appropriations and limits of the budget obligations only from the main manager (manager) of budgetary funds under whose authority they are.

The main managers (managers) of budgetary funds have no right to distribute budgetary appropriations and limits of the budget obligations to the managers and receivers of budgetary funds who are not included in the list of managers and receivers of budgetary funds subordinated to them according to article 158 of this Code.

The manager and the receiver of budgetary funds can be included in the list of subordinated managers and receivers of budgetary funds only of one main manager of budgetary funds.

Jurisdiction of the receiver of budgetary funds to the main manager (manager) of budgetary funds arises by law, regulatory legal act of the President of the Russian Federation, the Government of the Russian Federation, the supreme executive body of the government of the subject of the Russian Federation, local administration.

Article 38.2. Principle of unity of cash desk

The principle of unity of cash desk means transfer of all cash receipts and implementation of all cash payments from the single budget account, except for transactions on execution of the budgets performed according to regulatory legal acts of public authorities of the Russian Federation, public authorities of subjects of the Russian Federation, municipal legal acts of local government bodies outside the territory according to the Russian Federation, the subject of the Russian Federation, the municipality, and also the transactions performed according to the foreign exchange legislation of the Russian Federation.

Section II. Income of budgets

Chapter 6. General provisions about the income of budgets

Article 39. Forming of the income of budgets

Income of budgets is created according to the budget legislation of the Russian Federation, the legislation on taxes and fees and the legislation on other obligatory payments.

Article 40. Transfer of the income in the budget

1. The income from the federal taxes and charges, regional taxes, the local taxes and charges, insurance premiums for compulsory social insurance, other obligatory payments, other receipts which are sources of forming of the income of budgets of the budget system of the Russian Federation is enlisted into accounts of bodies of the Federal Treasury for their distribution by these bodies according to the standard rates established by this Code, the law (decision) on the budget both other laws of subjects of the Russian Federation and municipal legal acts adopted according to provisions of this Code between the federal budget, budgets of subjects of the Russian Federation, local budgets, and also budgets of state non-budgetary funds in cases, stipulated by the legislation the Russian Federation.

Bodies of the Federal Treasury perform in the procedure established by the Ministry of Finance of the Russian Federation accounting of the income which arrived in the budget system of the Russian Federation, and their distribution between budgets according to the code of budget classification of the Russian Federation specified in the settlement document transfer of funds for the account specified in paragraph one of this Item, and in case of return (offsetting, refining) of payment by the corresponding administrator of budget receipts - agrees to the order (notification) provided to them.

Bodies of the Federal Treasury no later than the next working day after day of obtaining from organization of the Central bank of the Russian Federation of the statement from the accounts specified in paragraph one of this Item perform transfer of the specified income to single accounts of the relevant budgets.

At the request of financial bodies of subjects of the Russian Federation, financial bodies of municipalities bodies of the Federal Treasury provide information from the settlement documents specified in the paragraph the second this Item on the payments which arrived from legal entities being sources of forming of the income of the relevant budget (including the consolidated budget of the subject of the Russian Federation, the consolidated budget of the municipal district, the consolidated budget of the city district with intracity division).

2. Money is considered arrived in the income of the relevant budget of the budget system of the Russian Federation from the moment of their transfer into the single account of this budget.

Article 41. Income types of budgets

1. Tax income, non-tax income and non-paid receipts belong to the income of budgets.

2. The income from stipulated by the legislation the Russian Federation about taxes and fees of the federal taxes and charges, including from the taxes provided by special tax regimes, regional taxes, the local taxes and charges, and also penalty fee and penalties on them belongs to tax income of budgets.

3. Treat non-tax income of budgets:

income from use of the property which is in the state-owned or municipal property, except for property of budget and autonomous institutions, and also property state and municipal unitary enterprises, including state, the parcels of land and other real estate units which are in federal property, used by single institute of development in the housing sphere according to the Federal Law of July 24, 2008 No. 161-FZ "About assistance to development of housing construction";

income from sale of the property (except shares and other forms of equity participation, the state inventories of precious metals and gemstones) which is in the state-owned or municipal property, except for personal estate of budget and autonomous institutions, and also property state and municipal unitary enterprises, including state, the parcels of land and other real estate units which are in federal property, used by single institute of development in the housing sphere according to the Federal Law of July 24, 2008 No. 161-FZ "About assistance to development of housing construction";

income from the paid services rendered by state organizations;

the means received as a result of the application of measures of civil, administrative and criminal liability, including penalties, confiscations, compensations, and also the means received in indemnification caused to the Russian Federation, subjects of the Russian Federation, municipalities and other amounts of forced withdrawal;

means of self-taxation of citizens, initiative payments;

other non-tax income.

4. Treat non-paid receipts:

grants from other budgets of the budget system of the Russian Federation;

subsidies from other budgets of the budget system of the Russian Federation (the interbudget subsidies);

subventions from the federal budget and (or) from budgets of subjects of the Russian Federation;

other interbudget transfers from other budgets of the budget system of the Russian Federation;

non-paid receipts from physical persons and legal entities, international organizations and governments of foreign states, including donations.

5. The income from use of the property which is in the state-owned or municipal property and the paid services rendered by state organizations, means of non-paid receipts and other revenue-producing activities in case of creation, approval, budget implementation and creation of the reporting on its execution is included budget receipts.

6. Regulatory legal acts, municipal legal acts, agreements according to which the payments which are sources of non-tax income of budgets are paid shall provide regulations on procedure for their calculation, the sizes, terms and (or) on conditions of their payment.

Article 42. The income from use of the property which is in the state-owned or municipal property

Treat the income of budgets from use of the property which is in the state-owned or municipal property:

income gained in the form of rent or other payment for transfer to paid use of the state-owned and municipal property, except for property of budget and autonomous institutions, and also property state and municipal unitary enterprises, including state, the parcels of land and other real estate units which are in federal property, used by single institute of development in the housing sphere according to the Federal Law of July 24, 2008 No. 161-FZ "About assistance to development of housing construction";

the means received in the form of percent on remaining balance of budgetary funds on accounts in the Central bank of the Russian Federation and in credit institutions;

the means received from cession of property, being in the state-owned or municipal property (except for property of budget and autonomous institutions, and also property state and municipal unitary enterprises, including state, and the property delivered in trust management to the legal entities created in form of business of state-owned company), as a deposit, in trust management;

payment for use of budget credits;

income in type of the profit falling to the share in the authorized (share) capital of economic partnerships and societies, or share dividends, belonging to the Russian Federation, to subjects of the Russian Federation or municipalities, except as specified, established by the Federal Laws;

part of profit state and municipal unitary enterprises, remaining after tax payment and other obligatory payments;

others the stipulated by the legislation income of the Russian Federation from use of the property which is in the state-owned or municipal property, except for property of budget and autonomous institutions, and also property state and municipal unitary enterprises, including state, the parcels of land and other real estate units which are in federal property, used by single institute of development in the housing sphere according to the Federal Law of July 24, 2008 No. 161-FZ "About assistance to development of housing construction".

Article 43.

Voided

Article 44.

Voided since January 1, 2005.

Article 45.

Voided since January 1, 2005.

Article 46. The income of budgets from the penalties, penalties, penalty fee and payments arriving from realization of condemned property, compensation of damage, indemnification to the environment

1. The amounts of the penalties established by the Russian Federation Code of Administrative Offences are subject to transfer in the federal budget according to the standard rate of 100 percent if decrees on imposing of administrative penalties are issued:

1) judges of federal courts (if other is not established by Items 3, 5 and 6 these Articles);

2) officials of federal executive bodies, their structural divisions, territorial authorities and structural divisions of territorial authorities, other federal state bodies (if other is not established by Items 3, 5 and 6 these Articles);

3) officials of the Central bank of the Russian Federation;

4) officials of the public institutions subordinated to federal executive bodies.

2. The amounts of the penalties established by the Russian Federation Code of Administrative Offences are subject to transfer in budgets of subjects of the Russian Federation for the standard rate of 100 percent if decrees on imposing of administrative penalties are issued:

1) officials of executive bodies of subjects of the Russian Federation (if other is not established by Items 5 and 6 of this Article);

2) officials of the public institutions subordinated to executive bodies of subjects of the Russian Federation.

3. The amounts of the penalties established by the Russian Federation Code of Administrative Offences for road traffic offense, service regulations of the vehicle are subject to transfer in the budget of the subject of the Russian Federation for the location of the official of federal executive body (executive body of the subject of the Russian Federation) who made the decision on imposing of administrative penalty or sent case on administrative offense for consideration to the judge for the standard rate of 100 percent.

4. The amounts of the penalties established by the Russian Federation Code of Administrative Offences if decrees on imposing of administrative penalties are issued by magistrate judges, the commissions on cases of minors and protection of their rights, are subject to transfer (if other is not established by Items 3, of 5, 5.1 and 6 these Articles):

1) in the budget of the subject of the Russian Federation for the standard rate of 50 percent;

2) in the budget of the municipal district, city district, city district with intracity division (in the location of body or the official who made the decision on imposing of administrative penalty) according to the standard rate of 50 percent.

5. The amounts of the penalties established by the Russian Federation Code of Administrative Offences for the administrative offenses revealed by officials of bodies of municipal control are subject to transfer in budgets of municipalities at the expense of which means of budgets financial provision of activities of the specified bodies, according to the standard rate of 100 percent is performed.

5.1. The amounts of the penalties established by the Russian Federation Code of Administrative Offences for the administrative offenses revealed by officials of state non-budgetary funds are subject to transfer in budgets of the corresponding off-budget funds for the standard rate of 100 percent.

6. The amounts of the penalties established by the Russian Federation Code of Administrative Offences for the administrative offenses in the field of finance connected with inappropriate use of budgetary funds, non-return or untimely return of budget credit, not transfer or untimely transfer of payment for use of budget credit, violation of conditions of provision of budget credit, violation of procedure and (or) conditions of provision (expenditure) of the interbudget transfers, violation of conditions of provision of budget investments, subsidies to legal entities, individual entrepreneurs and physical persons are subject to transfer in budgets of the budget system of the Russian Federation from which the appropriate budgetary funds, budget credits, the interbudget transfers, budget investments, subsidies, according to the standard rate of 100 percent were granted.

7. The amounts of the administrative penalties established by the laws of subjects of the Russian Federation:

1) for violation of the laws and other regulatory legal acts of subjects of the Russian Federation, are subject to transfer in budgets of subjects of the Russian Federation for the standard rate of 100 percent;

2) for violation of municipal legal acts, are subject to transfer in budgets of municipalities for the standard rate of 100 percent.

8. In budgets of subjects of the Russian Federation - the federal cities of Moscow, St. Petersburg and Sevastopol are subject to transfer of the amount of administrative penalties, subject according to this Article to transfer in local budgets and budgets of subjects of the Russian Federation.

9. The amounts of penalties (judicial penalties) established by the Criminal Code of the Russian Federation are subject to transfer in the federal budget according to the standard rate of 100 percent.

10. The amounts of judicial penalties (cash penalties) imposed by vessels in the cases provided by the Arbitral Procedure Code of the Russian Federation, the Civil Procedure Code of the Russian Federation, the Code of administrative legal proceedings of the Russian Federation, the Code of penal procedure of the Russian Federation are subject to transfer in the federal budget according to the standard rate of 100 percent.

11. The amounts of penalties, the penalty fee established by the Tax Code of the Russian Federation are subject to transfer in budgets of the budget system of the Russian Federation in the following procedure:

1) the amounts of penalties, penalty fee estimated proceeding from the amounts (rates) of taxes (charges, insurance premiums), stipulated by the legislation the Russian Federation about taxes and fees, - in budgets of the budget system of the Russian Federation for the standard rates of assignments established by the budget legislation of the Russian Federation in relation to the corresponding taxes (charges, insurance premiums);

2) the amounts of other penalties established by the Tax Code of the Russian Federation - in the federal budget according to the standard rate of 100 percent.

12. The amounts of penalties, the penalty fee estimated proceeding from the amounts of insurance premiums for compulsory social insurance from labor accidents and occupational diseases, the fees paid by the organizations according to the Federal Laws on payment of pension supplement are subject to transfer in budgets of state non-budgetary funds of the Russian Federation in which the specified fees, according to the standard rate of 100 percent are enlisted.

13. The penalty fee and percent established by the right of the Eurasian Economic Union and (or) the legislation of the Russian Federation on customs regulation, added on unpaid import customs duties, taxes, the anti-dumping, special and compensatory duties are subject to transfer in the federal budget according to the standard rate of 100 percent if other is not established by the right of the Eurasian Economic Union.

14. The penalty fee and percent established by the right of the Eurasian Economic Union and (or) the legislation of the Russian Federation on customs regulation, added on unpaid export customs duties, customs fees are subject to transfer in the federal budget according to the standard rate of 100 percent.

15. The penalty fee established by the right of the Eurasian Economic Union and (or) the legislation of the Russian Federation on customs regulation, added on the unpaid customs duties, taxes levied at the single rates, the customs duties, taxes levied in the form of cumulative customs payment is subject to transfer in the federal budget according to the standard rate of 100 percent.

16. The amounts of penalties, penalties, penalty fee which shall be paid by legal entity or physical person according to the law or the agreement in case of non-execution or improper execution of obligations to the state (municipal) body, state non-budgetary fund, state organization are subject to transfer in the budget of the budget system of the Russian Federation which receiver of means are specified body, organization, for the standard rate of 100 percent.

17. The money turned into property of the state based on convictions of courts is subject to transfer in the federal budget according to the standard rate of 100 percent, except as specified, established by this Code.

The money withdrawn in property of the Russian Federation, subjects of the Russian Federation, residential, rural locations, municipal districts, city districts, the intracity territories (intracity municipalities) of the federal cities of Moscow, St. Petersburg and Sevastopol, city districts with intracity division of intracity areas according to decisions of the courts in the cases which are not provided by paragraphs first and third this Item is subject to transfer respectively in the federal budget, budgets of subjects of the Russian Federation, residential, rural locations, municipal districts, city districts, the intracity territories (intracity municipalities) of the federal cities of Moscow, St. Petersburg and Sevastopol, city districts with intracity division, intracity areas according to the standard rate of 100 percent.

The money received from the address by a court decision to the income of the Russian Federation of property concerning which are not provided in accordance with the legislation of the Russian Federation about anti-corruption of the proof of its acquisition on the legal income the confiscated money received as a result of making of corruption offenses, and also money from realization of the condemned property received as a result of making of corruption offenses is subject to transfer in the budget of the Pension Fund of the Russian Federation for the standard rate of 100 percent.

18. The money received from realization of condemned property is subject to transfer in the federal budget according to the standard rate of 100 percent if other is not established by Items 17, 19 and 20 these Articles.

19. The money received from realization of the forfeits which were tools of making or objects of the administrative offenses turned into property of subjects of the Russian Federation is subject to transfer in budgets of subjects of the Russian Federation for the standard rate of 100 percent.

20. The money received from realization of the tools of hunting, fishery, wood procurement confiscated in accordance with the established procedure (except for the tools withdrawn in the territorial sea on the continental shelf and in exclusive economic zone of the Russian Federation) and products of illegal environmental management, is subject to transfer according to the standard rate of 100 percent in budgets of municipal districts, city districts, city districts with intracity division, subjects of the Russian Federation - the federal cities of Moscow, St. Petersburg and Sevastopol in the place of damnification the environment.

21. Payments of claims about compensation of damage, and also the payments paid in case of voluntary compensation of the damage caused to the state-owned or municipal property (except for the property assigned to budget (autonomous) institutions, the unitary enterprises), are subject to transfer in budgets of public legal entities in which property there is the specified property, according to the standard rate of 100 percent.

22. Payments of claims about indemnification, caused to the environment, and also the payments paid in case of voluntary indemnification, caused to the environment, are subject to transfer in budgets of municipal districts, city districts, city districts with intracity division, subjects of the Russian Federation - the federal cities of Moscow, St. Petersburg and Sevastopol in the place of damnification the environment according to the standard rate of 100 percent if other is not established by this Item.

Payments of claims about indemnification, caused to the environment, and also the payments paid in case of voluntary indemnification, caused to the environment in especially protected natural territories of federal importance, are subject to transfer in the federal budget according to the standard rate of 100 percent.

Payments of claims about indemnification, caused to the environment, and also the payments paid in case of voluntary indemnification, caused to the environment in especially protected natural territories of regional value, are subject to transfer in budgets of subjects of the Russian Federation for the standard rate of 100 percent.

Payments of claims about indemnification, caused to the environment, and also the payments paid in case of voluntary indemnification, caused to the environment in especially protected natural territories of local value, are subject to transfer in budgets of municipalities at the expense of which the expenses connected with protection and use of such territories according to the standard rate of 100 percent are performed.

Payments of claims about indemnification, caused to the water objects which are in property of the Russian Federation, and also the payments paid in case of voluntary indemnification, caused to the water objects which are in property of the Russian Federation are subject to transfer in the federal budget according to the standard rate of 100 percent if other is not established by paragraphs the third and fourth this Item.

Payments of claims about indemnification, to the caused water objects which are in property of the subject of the Russian Federation or the municipality, and also the payments paid in case of voluntary indemnification caused to the water objects which are in property of the subject of the Russian Federation or the municipality are subject to transfer in the budget of appropriate subject of the Russian Federation or the municipality for the standard rate of 100 percent.

Article 47. Own income of budgets

Treat own income of budgets:

the tax income enlisted in budgets according to the budget legislation of the Russian Federation and the legislation on taxes and fees;

the non-tax income enlisted in budgets in accordance with the legislation of the Russian Federation, the laws of subjects of the Russian Federation and municipal legal acts of representative bodies of municipalities;

income gained by budgets in the form of non-paid receipts, except for subventions.

Article 47.1. List and registers of sources of the income of budgets

1. The Ministry of Finance of the Russian Federation, governing bodies of state non-budgetary funds, financial bodies of subjects of the Russian Federation and municipalities shall keep registers of sources of the income of budgets of the budget system of the Russian Federation.

2. The list of sources of the income of budgets of the budget system of the Russian Federation is understood as the code (list) of the federal taxes and charges, the regional and local taxes, insurance premiums for compulsory social insurance, other obligatory payments, other receipts which are sources of forming of the income of budgets of the budget system of the Russian Federation with indication of legal basis of their origin, procedure of payments (the sizes, rates, privileges) and other characteristics of sources of the income of the budgets of the budget system of the Russian Federation determined by procedure for forming and maintaining the list of sources of the income of the Russian Federation.

3. The register of sources of budget receipts is understood as the code of information on budget receipts on sources of the income of budgets of the budget system of the Russian Federation created in the course of creation, approval and budget implementation based on the list of sources of the income of the Russian Federation.

4. The register of sources of the income of the Russian Federation includes the register of sources of the income of the federal budget, registers of sources of the income of budgets of subjects of the Russian Federation, registers of sources of the income of local budgets and registers of sources of the income of budgets of state non-budgetary funds.

5. The structure of information, procedure for forming and maintaining the list of sources of the income of the Russian Federation, general requirements to structure of information, procedure for forming and maintaining the register of sources of the income of the Russian Federation, the register of sources of the income of the federal budget, registers of sources of the income of budgets of subjects of the Russian Federation, registers of sources of the income of local budgets and registers of sources of the income of budgets of state non-budgetary funds are determined by the Government of the Russian Federation.

6. The register of sources of the income of the Russian Federation, the register of sources of the income of the federal budget and registers of sources of the income of budgets of state non-budgetary funds of the Russian Federation are created and kept according to the procedure, established by the Ministry of Finance of the Russian Federation.

7. Registers of sources of the income of budgets of subjects of the Russian Federation, registers of sources of the income of budgets of territorial state non-budgetary funds and registers of sources of the income of local budgets are created and kept according to the procedure, established respectively by the supreme executive body of the government of the subject of the Russian Federation and local administration.

8. The register of sources of budget receipts of the subject of the Russian Federation, and also the code of registers of sources of the income of budgets of the municipalities which are part of the subject of the Russian Federation and the register of sources of budget receipts of territorial state non-budgetary fund are represented by financial body of the subject of the Russian Federation to the Ministry of Finance of the Russian Federation according to the procedure, established by the Ministry of Finance of the Russian Federation.

9. Registers of sources of the income of budgets of the municipalities which are part of the subject of the Russian Federation and the register of sources of budget receipts of territorial state non-budgetary fund are represented to financial body of the subject of the Russian Federation according to the procedure, established by the supreme executive body of the government of the subject of the Russian Federation.

Article 47.2. Decision making about recognition hopeless to debt collection on payments in the budget and about its write-off (recovery)

1. The payments in the budget which are not paid at the scheduled time (debt on payments in the budget), are recognized hopeless to collection case:

1) the death of the physical person - the payer of payments in the budget or announcements his dead according to the procedure, established by the civil procedural legislation of the Russian Federation;

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