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BUDGET CODE OF THE RUSSIAN FEDERATION

of July 31, 1998 No. 145-FZ

(The last edition from 26-07-2019)

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.

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