FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 13, 2010 No. 357-FZ

About the federal budget for 2011 and for planning period of 2012 and 2013

Accepted by the State Duma on November 24, 2010

Approved by the Federation Council on December 1, 2010

Article 1. The main characteristics of the federal budget for 2011 and for planning period of 2012 and 2013

1. Approve the main characteristics of the federal budget for 2011 determined proceeding from the predicted amount of gross domestic product the size 53 332, by 0 billion rubles and the rate of inflation which is not exceeding percent 6,5 (December, 2011 by December, 2010):

1) the predicted total amount of the income of the federal budget in the amount 11 121 358 590, 0 thousand rubles;

2) the total amount of expenses of the federal budget in the amount 11 121 358 590, 0 thousand rubles;

3) upper limit of the public internal debt of the Russian Federation for January 1, 2012 in the amount 4 554 955 557, 5 thousand rubles;

4) upper limit of the public external debt of the Russian Federation for January 1, 2012 in the amount 40, 8 billion US dollars, or 28, 9 billion euros;

5) ceased to be valid

2. Approve the main characteristics of the federal budget for 2012 and for 2013, 0 billion rubles determined proceeding from the predicted amount of gross domestic product in the amount of respectively the 55th 950, and 61 920, in 0 billion rubles and the rate of inflation which is not exceeding respectively percent 6,0 (December, 2012 by December, 2011) and percent 5,5 (December, 2013 by December, 2012):

1) the predicted total amount of the income of the federal budget for 2012 in the amount 9 503 469 245, 0 thousand rubles and for 2013 in the amount 10 379 889 320, 0 thousand rubles;

2) the total amount of expenses of the federal budget for 2012 in the amount 11 237 919 245, 0 thousand rubles, including conditionally approved expenses in the amount 419 333 628, 0 thousand rubles, and for 2013 in the amount 12 175 569 320, 0 thousand rubles, including conditionally approved expenses in the amount 798 330 723, 2 thousand rubles;

3) upper limit of the public internal debt of the Russian Federation for January 1, 2013 in the amount 6 621 371 652, 9 thousand rubles and for January 1, 2014 in the amount 8 467 033 412, 5 thousand rubles;

4) upper limit of the public external debt of the Russian Federation for January 1, 2013 in the amount 53, 3 billion US dollars, or 38, 1 billion euros, and for January 1, 2014 in the amount 63, 7 billion US dollars, or 45, 5 billion euros;

5) federal budget deficit for 2012 in the amount 1 734 450 000, 0 thousand rubles and for 2013 in the amount 1 795 680 000, 0 thousand rubles.

Article 2. Standard rates of income distribution between budgets of the budget system of the Russian Federation for 2011 and for planning period of 2012 and 2013

1. According to Item 2 of Article 184.1 of the Budget code of the Russian Federation to approve standard rates of income distribution between budgets of the budget system of the Russian Federation for 2011 and for planning period of 2012 and 2013 according to appendix 1 to this Federal Law.

2. Determine that in 2011 and in planning period of 2012 and 2013 of 60 percent of the income from excises to alcoholic products with volume fraction of ethyl alcohol over 9 to 25 percent inclusive (except for wines) and the alcoholic products with volume fraction of ethyl alcohol over 25 percent (except for the wines) made in the territory of the Russian Federation, specified in Article 56 of the Budget code of the Russian Federation go to authorized territorial authority of the Federal Treasury and it is transferred by it into budgets of subjects of the Russian Federation at least once in 10 days according to standard rates of distribution for 2011 according to appendix 2 to this Federal Law and for planning period of 2012 and 2013 according to appendix 3 to this Federal Law.

3. Determine that the income from payment of excises on automobile and straight-run gasoline, diesel fuel, engine oils for diesel and (or) carburetor (injector) engines are subject to transfer:

1) in the federal budget in 2011 according to the standard rate of 30 percent, in 2012 according to the standard rate 23 percent, in 2013 according to the standard rate of 28 percent;

2) in budgets of subjects of the Russian Federation in 2011 according to the standard rate of 70 percent, in 2012 according to the standard rate of 77 percent, in 2013 according to the standard rate 72 percent.

4. The income from payment of excises to the automobile and straight-run gasoline, diesel fuel, engine oils for diesel and (or) carburetor (injector) engines enlisted in budgets of subjects of the Russian Federation goes to authorized territorial authority of the Federal Treasury and is transferred by it into budgets of subjects of the Russian Federation at least once in 10 days according to standard rates of distribution for 2011 according to appendix 4 to this Federal Law and for planning period of 2012 and 2013 according to appendix 5 to this Federal Law.

5. The income from the federal taxes, including the taxes provided by special tax regimes, and charges, arriving from payers in the territories of Khanty-Mansi Autonomous Okrug and the Yamalo-Nenets Autonomous Area in 2011 and in planning period of 2012 and 2013 is subject to transfer respectively in budgets of Khanty-Mansi Autonomous Okrug and the Yamalo-Nenets Autonomous Area on the established Budget code of the Russian Federation and this Federal Law to standard rates, the tax income which except for is subject to transfer in the budget of the Tyumen region from the income tax of the organizations enlisted in budgets of subjects of the Russian Federation for the standard rate in the amount of percent 29,5.

6. Determine that transfer in the federal budget and budgets of state non-budgetary funds of the income from debt repayment for unified social tax (the corresponding penalty fee and penalties) is performed according to the standard rate of 100 percent in the relevant budget for the tax rate operating till January 1, 2010.

Article 3. Indexation of rates of separate payment types for 2011

1. The rates of payment for unit of volume of the wood prepared on the lands which are in federal property, established by the Government of the Russian Federation in 2007 are applied in 2011 with 1,30 coefficient.

2. Rates of payment for unit of volume of forest resources (except for wood) and the rates of payment for the unit area of the wood lot for lease of the wood lot which is in federal property established by the Government of the Russian Federation in 2007 are applied in 2011 with 1,13 coefficient.

3. The standard rates of payment for negative impact on the environment established by the Government of the Russian Federation in 2003 and in 2005 are applied in 2011 with coefficient according to 1,93 and 1,58.

Article 4. Chief managers of the income of the federal budget and chief managers of sources of financing of federal budget deficit

1. Approve the list of chief managers of the income of the federal budget according to appendix 6 to this Federal Law.

2. Approve the list of chief managers of sources of financing of federal budget deficit according to appendix 7 to this Federal Law.

3. Chief managers of the income of the federal budget in coordination with the Ministry of Finance of the Russian Federation have the right to allocate the territorial authorities (divisions) with separate powers of chief managers of the income of the federal budget by the edition of regulatory legal act of relevant organ of the government of the Russian Federation.

Article 5. Features of administration of the income of budgets of the budget system of the Russian Federation in 2011

1. Until modification of Item 2 of Article 855 of the Civil code of the Russian Federation according to the resolution of the Constitutional Court of the Russian Federation of December 23, 1997 N 21-P "On the case of check of constitutionality of Item 2 of Article 855 of the Civil code of the Russian Federation and part six of article 15 of the Law of the Russian Federation "About bases of the taxation system in the Russian Federation" in connection with request of Presidium of the Supreme Court of the Russian Federation" in case of insufficiency of money on the account of the taxpayer for satisfaction of all of requirements imposed to it write-off of means according to the settlement documents providing payments in budgets of the budget system of the Russian Federation, and also transfer or issue of money for calculations for compensation with persons working according to the employment contract is made according to the procedure of calendar priority of receipt of the specified documents after payment transfer, performed according to the specified Article of the Civil code of the Russian Federation in the first and at second priority.

2. Territorial authorities of the Federal Tax Service in the location of taxpayers have the right to turn to the courts with recovery suits of outstanding amounts on the percent added on restructured debt on the federal, regional and local taxes and charges in budgets of the budget system of the Russian Federation.

3. Determine that:

1) return of the tax amount which is subject to compensation according to the Tax Code of the Russian Federation is reflected on the corresponding tax code of classification of the income of budgets;

2) interest payment, the terms of the tax refund (collection), insurance premiums for mandatory pension insurance added in case of violation, the corresponding penalty fee and penalties, and the percent added on the amounts of excessively collected tax (collection), insurance premiums for mandatory pension insurance, the corresponding penalty fee and penalties is subject to reflection by separate code of subspecies of the income of the corresponding tax code (collection), insurance premiums for mandatory pension insurance of classification of the income of budgets;

3) interest payment, excessively paid or excessively collected customs duties added in case of violation of term of return, taxes, customs fees, the special, anti-dumping, compensatory duties, the corresponding penalty fee, interest payment added on the amounts of excessively paid or excessively collected customs duties, taxes, customs fees, the special, anti-dumping, compensatory duties, are subject to reflection by separate code of subspecies of the income of the corresponding codes of classification of the income of the budgets provided for accounting of export customs duties, taxes, customs fees and also for separate code of subspecies of the income of the corresponding codes of classification of the income of the budgets provided for accounting of the amounts transferred into the federal budget after distribution of import customs duties, the special, anti-dumping, compensatory duties paid in the territory of the Russian Federation;

4) advance payments on account of future customs payments and the cash pledges in providing customs payment which arrived into the accounts opened for territorial authorities of the Federal Treasury, intended for accounting of receipts and their distribution between budgets of the budget system of the Russian Federation are considered by separate codes of classification of the income of budgets and in full are subject to transfer in the federal budget.

4. Means from the realization which is not exported by forest users from places of cabins during fixed term or self-willedally cut down (sequestrated) wood, and also from realization of wood in case of order placement on accomplishment of actions for protection, protection, reproduction of the woods without sale of forest plantings for procurement of the wood and wood received when using the woods located on lands of forest fund, according to Articles 43-46 of the Forest code of the Russian Federation, after tax payment, charges and other obligatory payments according to the procedure, established by the legislation of the Russian Federation, are subject to transfer in the federal budget.

5. The means received by Federal Service for Intellectual Property to patents and trademarks from the International bureau of World Intellectual Property Organization according to the Madrid agreement on the international registration of signs of April 14, 1891 and the Protocol to the Madrid agreement on the international registration of signs signed in the city of Madrid on June 28, 1989 are subject to transfer in the federal budget.

6. Determine that the fact of payment of obligatory payments in the cases established by regulatory legal acts of the Russian Federation, the public (municipal) institution for which according to the budget legislation of the Russian Federation the personal account in territorial authority of the Federal Treasury (financial body of the subject of the Russian Federation or financial body of the municipality) is opened is confirmed by the payment order with mark of the relevant territorial authority of the Federal Treasury (financial body of the subject of the Russian Federation or financial body of the municipality).

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