of May 25, 2026 No. 143-FZ
About modification of the Budget code of the Russian Federation
Accepted by the State Duma on May 14, 2026
Approved by the Federation Council on May 20, 2026
Bring in the Budget code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3823; 2007, No. 18, Art. 2117; 2009, No. 1, Art. 18; No. 29, Art. 3582; 2010, No. 19, Art. 2291; No. 40, Art. 4969; 2011, No. 49, Art. 7030; 2013, No. 19, Art. 2331; No. 27, Art. 3473, 3480; No. 52, Art. 6983; 2014, No. 43, Art. 5795; No. 52, Art. 7560; 2015, No. 29, Art. 4343; 2016, No. 1, Art. 26; No. 7, Art. 911; No. 27, Art. 4277, 4278; 2017, No. 1, Art. 7; No. 30, Art. 4458; No. 47, Art. 6841; 2018, No. 1, Art. 18; No. 30, Art. 4557; No. 49, Art. 7525, 7529; No. 53, Art. 8430; 2019, No. 30, Art. 4104; No. 31, Art. 4437, 4454; No. 40, Art. 5490; No. 52, Art. 7797; 2020, No. 14, Art. 2001; No. 17, Art. 2698; No. 22, Art. 3376; No. 29, Art. 4502; No. 31, Art. 5022; No. 42, Art. 6514; No. 52, Art. 8594; 2021, No. 18, Art. 3052; No. 27, Art. 5072; No. 49, Art. 8148; 2022, No. 27, Art. 4628; No. 48, Art. 8315; No. 52, Art. 9351; 2023, No. 16, Art. 2765; No. 32, Art. 6148; 2024, No. 29, Art. 4106; No. 53, Art. 8498; 2025, No. 26, Art. 3488; No. 31, Art. 4657; No. 48, Art. 7243; No. 52, Art. 8289) following changes:
1) Item 12 of Article 78 to add with the subitem 3 following of content:
"3) in case of provision of such means receivers of subsidies in agreements (agreements) with these persons specify to other persons on non-paid and irretrievable basis that source of financial provision of the provided means are the specified subsidies, and in case of provision of such funds for purchase of goods (works, services), including fixed assets, intangible assets, property rights, also specify in volume of the provided means availability (absence) of funds for the tax discharge value added.";
2) Item 10 of Article 78.1 to add with the subitem 3 following of content:
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