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Ministry of Justice

Russian Federation

On August 28, 2007 No. 10062

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of August 2, 2007 No. 68n

About approval of the Procedure for write-off and recovery in accounting of debt on monetary commitments to the federal budget (Russian Federation)

(as amended on 13-10-2016)

In pursuance of article 71 of the Federal Law of 19.12.2006 N238-FZ "About the Federal Budget for 2007" (Russian Federation Code, 2006, N 52, Art. 5504; 2007, N 21, Art. 2460; N 25, of Art. 2975; The Russian newspaper, 2007, on July 21) and based on Article 165 of the Budget code of the Russian Federation (The Russian Federation Code, 1998, N 31, Art. 3823; 2000, N 32, Art. 3339; 2001, N 33, Art. 3429; 2002, N 22, Art. 2026; N 28, of Art. 2790; Art. N 30, 3021, 3027; 2003, N 28, Art. 2886, 2892; Art. N 46, 4443, 4444; N 50, of Art. 4844; Art. N 52, 5036, 5038; 2004, N 34, Art. 3526, 3535; N 52, of Art. 5278; 2005, N 1, Art. 8, 21; N 19, of Art. 1756; N 27, of Art. 2717; N 42, of Art. 4214; Art. N 52, 5572, 5589; 2006, N 1, Art. 8, 9; N 2, of Art. 171; N 6, of Art. 636; N 43, of Art. 4412; N 45, of Art. 4627; N 50, of Art. 5279; N 52, of Art. 5503; 2007, N 1, Art. 28; N 17, of Art. 1929; 2117) I order to Art. N 18,:

Approve the enclosed Procedure for write-off and recovery in accounting of debt on monetary commitments to the federal budget (Russian Federation).

 

A. L. Kudrin

Approved by the Order of the Ministry of Finance of the Russian Federation of August 2, 2007, No. 68n

Procedure for write-off and recovery in accounting of debt on monetary commitments to the federal budget (Russian Federation)

1. This Procedure establishes rules and conditions of write-off and recovery in accounting of debt of subjects of the Russian Federation, municipalities and legal entities (further - debtors) according to monetary commitments before the federal budget (Russian Federation) (further - debt) in cases, the stipulated in Item 3 presents of the Procedure.

2. This Procedure extends to debt of debtors on the obligations which arose:

a) from agreements and other transactions;

b) from the judgment;

c) owing to damnification;

d) owing to unjust enrichment;

e) on other bases, according to the law and other legal acts generating the civil laws and obligations.

Action of this Procedure does not extend to the tax arrears, charges, penalty fee, penalties and other obligatory payments established by the legislation on environmental protection, the legislation on taxes and fees and the customs legislation of the Russian Federation and also to the debt of final receivers of the means of the federal budget provided on returnable basis, considered as a part of debt of authorized organizations.

3. The debt is subject to write-off from accounting according to this Procedure:

a) the debtors liquidated in the procedure established by the law (except cases when obligation fulfillment of the liquidated debtor is assigned by the law or other legal acts to other person);

b) according to the obligations (including following from the guarantee agreement, the state, municipal and bank guarantee) which stopped on other bases established by the law, other legal acts or the agreement (except as specified the terminations of the obligation innovation, forgiveness of debt, compensation, offsetting or execution);

c) according to requirements which according to the law are considered as extinguished;

d) according to obligations (transactions) recognized by court:

invalid;

performed (extinguished);

not arisen (unconcluded);

drawn up counterfeit (false, false, false, dummy, fabricated, forged) documents;

committed not existing at the time of transaction (including fictional, imaginary, dummy) persons, false, unidentified, unknown persons, persons acting from their name and also the other persons who did not have at the time of transaction necessary legal capacity (powers);

e) the debtors excluded from the Unified State Register of Legal Entities according to the procedure, stipulated by the legislation the Russian Federation about state registration of legal entities and individual entrepreneurs.

4. If the law and/or court establish the debtor's obligation on return of the property received according to the invalid transaction, including on return of superficially acquired or sberezhenny property, the debt on the obligation nullified by court is subject to write-off from accounting with simultaneous registration of debt of the debtor on execution of the specified obligation on return of property.

If court established fact of illegal receipt of the debtor by the third party of property, requirements to which were not met in full during bankruptcy proceedings, the debt of such debtor is subject to write-off from accounting according to this Procedure with simultaneous registration of debt of the specified third party in the amount of the requirements to the debtor which remained not extinguished in the case of bankruptcy.

If the circumstances specified in paragraphs by fourth or pole of the subitem "g" of Item 3 presents of the Procedure arose owing to actions (failure to act) of persons who led to damnification (losses) of the Russian Federation and there is become effective judgment establishing property responsibility of these persons to the Russian Federation on compensation of the specified damage (losses), the debt on such obligation (transaction) is subject to write-off from accounting with simultaneous registration of requirements for property responsibility of specified persons to the Russian Federation.

5. The circumstances which are the basis for write-off or recovery in accounting of debt are subject to documentary confirmation.

For this purpose federal executive body (its territorial authority), the agent of the Government of the Russian Federation or other body (organization) performing functions on accounting and/or collection (return) of debt (further - the applicant), in case of the circumstances specified in Items 3, of 9, 10 presents About performs collection of the documents confirming these circumstances (further - supporting documents) and sends to federal executive body which by the law is granted right to claim on behalf of the Russian Federation of return of debt (further - authority), representation on debt write-off from accounting or on recovery of debt in accounting with appendix of supporting documents, and also certificates of the outstanding amount which is subject to write-off from accounting (the statement from data of analytics), or certificates of the outstanding amount which is subject to recovery in accounting.

Originals of supporting documents or their notarized copies, except for court resolutions which go in the copies certified by official stamp of the court which adopted court resolution go to authority. The court resolutions which took legal effect are taken cognizance.

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