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FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 30, 2011 No. 371-F3

About the federal budget for 2012 and for planning period of 2013 and 2014

(as amended on 03-12-2012)

Accepted by the State Duma of the Russian Federation on November 22, 2011

Approved by Council of the Russian Federation on November 25, 2011

Article 1. The main characteristics of the federal budget for 2012 and for planning period of 2013 and 2014

1. Approve the main characteristics of the federal budget for 2012 determined proceeding from the predicted amount of gross domestic product in the amount of 61 238, by 0 billion rubles and the rate of inflation which is not exceeding percent 6,0 (December, 2012 by December, 2011):

1) the predicted total amount of the income of the federal budget in the amount 12 914 597 199, 0 thousand rubles;

2) the total amount of expenses of the federal budget in the amount 12 957 303 101, 1 thousand rubles;

3) upper limit of the public internal debt of the Russian Federation for January 1, 2013 in the amount 5 462 127 137, 7 thousand rubles;

4) upper limit of the public external debt of the Russian Federation for January 1, 2013 in the amount 56, 5 billion US dollars, or 44, 5 billion euros;

5) federal budget deficit in the amount 42 705 902, 1 thousand rubles.

2. Approve the main characteristics of the federal budget for 2013 and for 2014, 0 billion rubles determined proceeding from the predicted amount of gross domestic product in the amount of respectively the 64th 803, and the 72nd 493, in 0 billion rubles and the rate of inflation which is not exceeding respectively percent 5,5 (December, 2013 by December, 2012) and percent 5,0 (December, 2014 by December, 2013):

1) the predicted total amount of the income of the federal budget for 2013 in the amount 12 705 859 982, 0 thousand rubles and for 2014 in the amount 14 091 831 089, 0 thousand rubles;

2) the total amount of expenses of the federal budget for 2013 in the amount 13 730 605 307, 4 thousand rubles, including conditionally approved expenses in the amount 343 265 132, 7 thousand rubles, and for 2014 in the amount 14 582 949 963, 6 thousand rubles, including conditionally approved expenses in the amount 833 577 459, 2 thousand rubles;

3) upper limit of the public internal debt of the Russian Federation for January 1, 2014 in the amount 7 873 242 163, 6 thousand rubles and for January 1, 2015 in the amount 9 221 762 267, 0 thousand rubles;

4) upper limit of the public external debt of the Russian Federation for January 1, 2014 in the amount 59, 4 billion US dollars, or 42, 4 billion euros, and for January 1, 2015 in the amount 69, 0 billion US dollars, or 49, 3 billion euros;

5) federal budget deficit for 2013 in the amount 1 024 745 325, 4 thousand rubles and for 2014 in the amount 491 118 874, 6 thousand rubles.

Article 2. Standard rates of income distribution between budgets of the budget system of the Russian Federation for 2012 and for planning period of 2013 and 2014

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 2012 and for planning period of 2013 and 2014 according to appendix 1 to this Federal Law.

2. 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 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 2012 according to the standard rate of 77 percent, in 2013 according to the standard rate 72 percent.

3. 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 2012 according to appendix 2 to this Federal Law and for planning period of 2013 and 2014 according to appendix 3 to this Federal Law.

4. The income from the federal taxes, including the taxes provided by special tax regimes, and charges, arriving from payers in the territories Khanty-Mansi autonomous okrugayugra and the Yamalo-Nenets Autonomous Area in 2012 and in planning period of 2013 and 2014 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.

5. 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 2012

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 2012 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 2012 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 2012 with coefficient according to 2,05 and 1,67.

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 4 to this Federal Law.

2. Approve the list of chief managers of sources of financing of federal budget deficit according to appendix 5 to this Federal Law.

3. Federal bodies of the government, federal state bodies, the Central bank of the Russian Federation, being 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, and also state organizations subordinated to them with separate powers of chief managers of the income of the federal budget by the edition of the legal act.

Article 5. Features of administration of the income of budgets of the budget system of the Russian Federation in 2012

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 No. 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. 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).

5. In case of decision making about export of military products, the results of research, developmental and technological works of military, special and dual purpose providing involvement in economic and civil circulation, the rights to which belong to the Russian Federation, the Federal Service for Intellectual Property provides the conclusion of license agreements with determination of the cost of use (transfer) to them of the specified results (rights).

6. The means received by the organizations from sales of products of utilization of arms and military equipment after tax payment, charges and other obligatory payments are subject to transfer in the income of the federal budget.

7. The means received by State Atomic Energy Corporation "Rosatom" from release of material values from the state inventory of special raw materials and the sharing materials after tax payment, charges and other obligatory payments are subject to transfer in the income of the federal budget.

8. The government of the Russian Federation has the right to carry out in 2012 debt restructuring of the organizations of defense industry complex - the contractors of the state defensive order included in the list of the strategic companies and organizations, on taxes, charges, the added penalty fee and penalties before the federal budget, formed as of September 1, 2011, and also write-off of this penalty fee and penalties in case of early repayment of restructured debt on taxes and fees according to the procedure and on conditions which are established by the Government of the Russian Federation.

9. The means paid in accordance with the established procedure by customers of documentation which is subject to the state environmental assessment of objects of the state environmental assessment which organization is performed by Federal Nature Management Supervision Service and its territorial authorities are subject to transfer in the federal budget.

Article 6. Features of use of the means received by federal state institutions and Russian Highways State-owned company

1. Remaining balance of means as of January 1, 2012 on the accounts of territorial authorities of the Federal Treasury opened in organizations of the Central bank of the Russian Federation in accordance with the legislation of the Russian Federation in which transactions with the means received by federal state institutions, and also federal budgetary institutions on which in 2011 the decision on provision of subsidy by it from the federal budget according to Article 78.1 of the Budget code of the Russian Federation was not made from revenue-producing activities are reflected is subject to transfer by territorial authorities of the Federal Treasury in the first working day of 2012 into the accounts opened for territorial authorities of the Federal Treasury in organizations of the Central bank of the Russian Federation in accordance with the legislation of the Russian Federation in which transactions with the means going into the interim order of the specified organizations are reflected.

2. Territorial authorities of the Federal Treasury after implementation of the transaction specified regarding 1 this Article provide closing of accounts in which transactions with the means received by federal state institutions, and also federal budgetary institutions on which in 2011 the decision on provision of subsidy by it from the federal budget according to Article 78.1 of the Budget code of the Russian Federation, from revenue-producing activities was not made were reflected.

3. The means enlisted according to part of 1 this Article into the accounts opened for territorial authorities of the Federal Treasury in organizations of the Central bank of the Russian Federation in accordance with the legislation of the Russian Federation no later than the fifth working day of 2012 are listed by territorial authorities of the Federal Treasury taking into account the following features:

1) remaining balance of the means received by federal state institutions from revenue-producing activities is subject to transfer in the income of the federal budget;

2) remaining balance of the means received by federal budgetary institutions on which in 2011 the decision on provision of subsidy by it from the federal budget according to Article 78.1 of the Budget code of the Russian Federation was not made from revenue-producing activities is subject to transfer to the specified budgetary institutions or in case of change of their type on autonomous - to the relevant autonomous organizations into accounts in which transactions with means of federal budget and autonomous institutions in accordance with the legislation of the Russian Federation are reflected.

4. Remaining balance of means on the accounts of territorial authorities of the Federal Treasury opened in organizations of the Central bank of the Russian Federation in accordance with the legislation of the Russian Federation in which transactions with the means going into the interim order of federal state institutions are reflected is transferred by territorial authorities of the Federal Treasury in 2012 into the federal budget with their return by the Federal Treasury till December 30, 2012 into accounts from which they were earlier listed, taking into account the provisions provided by part 6 of this Article, according to the procedure, established by the Ministry of Finance of the Russian Federation.

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