ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of August 14, 2013 No. 699

About carrying out calculations and money transfer in connection with the forming and use of additional oil and gas incomes of the federal budget, resources of the national welfare fund, and also about recognition which voided separate acts of the Government of the Russian Federation

The government of the Russian Federation decides:

1. Approve the enclosed Rules of carrying out calculations and money transfer in connection with forming and use of additional oil and gas incomes of the federal budget, resources of the national welfare fund.

2. Recognize invalid:

the order of the Government of the Russian Federation of December 17, 2007 No. 892 "About carrying out calculations and money transfer in connection with forming and use of the oil and gas income of the federal budget, oil and gas transfer, means of the Reserve fund and National welfare fund" (The Russian Federation Code, 2007, No. 52, the Art. 6476);

the order of the Government of the Russian Federation of January 31, 2009 No. 77 "About modification of Rules of carrying out calculations and money transfer in connection with forming and use according to the Budget code of the Russian Federation of the oil and gas income of the federal budget, oil and gas transfer, means of the Reserve fund and National welfare fund" (The Russian Federation Code, 2009, No. 6, the Art. 749);

the paragraph third Item 2 of the order of the Government of the Russian Federation of April 21, 2010 No. 267 "About suspension of operation of acts of the Government of the Russian Federation concerning forming and use of the oil and gas income of the federal budget, the income from management of means of the Reserve fund and National welfare fund" (The Russian Federation Code, 2010, No. 17, the Art. 2108).

Approved by the Order of the Government of the Russian Federation of August 14, 2013 No. 699

Rules of carrying out calculations and money transfer in connection with forming and use of additional oil and gas incomes of the federal budget, resources of the national welfare fund

1. These rules determine procedure for carrying out calculations and money transfer in connection with forming and use of additional oil and gas incomes of the federal budget, resources of the national welfare fund.

2. The concepts used in these rules mean the following:

a) "the expected monthly amount of the oil and gas income" - the expected amount of cash receipts of the oil and gas income of the federal budget in current month calculated on the basis:

the average level of the price of oil of grade of "Yurals" for the period which is considered when calculating tax rates on mining, tax on additional income from production of hydrocarbonic raw materials, excise on the oil raw materials directed to conversion, the Tax Code of the Russian Federation determined according to Item 3 of Article 342, and rate of export customs duty on current month;

actually developed exchange rate of US dollar to ruble for month under report and the expected exchange rate of US dollar to ruble in current month, equal to actually developed US dollar exchange rate to ruble for month under report;

estimates of export price on gas natural in current month proceeding from the average level of the prices of oil of grade of "Yurals" and export prices on gas natural during the accounting periods;

estimated price on gas natural in the domestic market, established by authorized federal executive body;

the predicted amounts of oil extraction, gas and gas condensate, amounts and structure of oil export, gas and oil products, amounts of conversion of oil raw materials and the oil products made from it, amounts of automobile AI-92 gasoline of class 5 and diesel fuel of class 5, implemented in the domestic market, according to basic version of the forecast (the expected results) of the social and economic development of the Russian Federation provided by the Ministry of Economic Development of the Russian Federation within preparation of the federal law draft about the federal budget for the next financial year and planning period (about introduction of amendments to the Federal Law on the federal budget for the next financial year and planning period) (further - basic version of the forecast);

the actual prices of export alternative for automobile AI-92 gasoline of class 5 and diesel fuel of class 5 for the period which is considered when calculating excise on the oil raw materials directed to conversion on current month;

uniform distribution of the expected amount of receipts on tax on additional income from production of hydrocarbonic raw materials current quarter for every month of the respective quarter;

b) "the actual monthly amount of the oil and gas income" - amount of cash receipts of the oil and gas income of the federal budget for month under report;

c) "assessment of scope monthly baseline of the oil and gas income" - the settlement amount of the oil and gas income of the federal budget expected current month on the basis:

the basic price for oil determined according to item 4 of Article 96.6 of the Budget code of the Russian Federation for the current financial year;

actually developed exchange rate of US dollar to ruble for month under report and the expected exchange rate of US dollar to ruble in current month, equal to actually developed US dollar exchange rate to ruble for month under report;

basic export price on gas natural, Article 96.6 of the Budget code of the Russian Federation determined according to item 4, the current financial year;

basic prices of export alternative for automobile AI-92 gasoline of class 5 and diesel fuel of class 5, determined according to item 4 of Article 96.6 of the Budget code of the Russian Federation;

estimated price on gas natural in the domestic market, established by authorized federal executive body;

the predicted amounts of oil extraction, gas and gas condensate, amounts and structure of oil export, gas and oil products, amounts of conversion of oil raw materials and the oil products made from it, amounts of automobile AI-92 gasoline of class 5 and diesel fuel of class 5, implemented in the domestic market, according to basic version of the forecast;

uniform distribution of assessment of scope baseline of receipts on tax on additional income from production of hydrocarbonic raw materials current quarter for every month of the respective quarter;

d) "adjustment of assessment of the oil and gas income" - the settlement size including adjustment of assessment of receipts on tax on additional income from production of hydrocarbonic raw materials and determined on current month taking into account the features provided by this Item as the amount:

differences of the actual monthly amount of the oil and gas income in month under report and the expected monthly amount of the oil and gas income in month under report without uniform distribution of the expected amount of receipts on tax on additional income from production of the hydrocarbonic raw materials determined according to the paragraph the eighth the subitem "an" of this Item;

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