ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of July 26, 2013 No. 73n

About approval of the Procedure for the address of debt collection on budget credit on replenishment of remaining balance of means on accounts of budgets of subjects of the Russian Federation (local budgets)

In pursuance of Item 5 of Article 93.6 of the Budget code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3823; 2013, 19, of the Art. 2331) I order to No.:

1. Approve the enclosed Procedure for the address of debt collection on budget credit on replenishment of remaining balance of means on accounts of budgets of subjects of the Russian Federation (local budgets).

2. To impose control of execution of this order on the First Deputy Minister of Finance of the Russian Federation T. G. Nesterenko.

Approved by the Order of the Ministry of Finance of the Russian Federation of July 26, 2013, No. 73n

Procedure for the address of debt collection on budget credit on replenishment of remaining balance of means on accounts of budgets

I. General provisions

1. This Procedure is developed in pursuance of Item 5 of Article 93.6 of the Budget code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3823; 2013, No. 19, the Art. 2331) also establishes rules of the address of debt collection of the subject of the Russian Federation (municipality) on budget credit on replenishment of remaining balance of means on accounts of budgets of subjects of the Russian Federation (local budgets) (further - the Credit), including payment for use of it (further - interests on credit), and also penalties and penalty fee for violation of term of the repayment of the loan and interest payment for use of the Credit (further - penalties and penalty fee) established by the agreement on loan granting (further - the Agreement) signed between territorial authority of the Federal Treasury and authorized body of the subject of the Russian Federation (municipality) (further - the Debtor).

In case of violation by the Debtor of term of repayment of the loan and interest payment for use of the Credit debt collection on the Credit, including interests on credit (further - Credit debt), and also penalties and penalty fee is performed by territorial authority of the Federal Treasury (further - UFK) for the income account from tax payment, charges and other obligatory payments which are subject to transfer in the budget of the subject of the Russian Federation (local budget) according to this Procedure.

2. Information exchange between the Debtor and UFK is performed in electronic form using digital signature facilities (further - electronic type) in accordance with the legislation of the Russian Federation based on the agreement (agreement) on exchange of electronic documents signed between the Debtor and UFK.

If the Debtor or UFK have no technical capability of information exchange in electronic form, exchange of information between them is performed using document flow on papers with simultaneous submission of documents on the machine carrier.

II. Collection of credit debt

3. For the purpose of collection from the Debtor of Credit debt the head of UFK in time no later than the second working day following behind day of violation by the Debtor of term of the repayment of the loan and interest payment for use of the Credit established by the Agreement if other term is not provided by this Item, issues the order on collection from the Debtor of Credit debt (further - the Order on collection of Credit debt) in whom are specified:

name of the Debtor;

amount of Credit debt, including amount of principal debt and amount of interests on credit;

Agreement details;

date which the Credit debt is expected.

In case of violation by the Debtor of condition about repayment of the loan as of date, stipulated in Item 2 articles 93.6 of the Budget code of the Russian Federation, the Order on collection of Credit debt are issued on December 16 the current financial year.

The copy of the Order on collection of Credit debt goes to the Debtor in day of the publication of this order.

4. UFK no later than the working day following behind day of the publication of the Order on collection of Credit debt performs in time collection in the income of the federal budget of Credit debt for the income account from tax payment, the charges and other obligatory payments which are subject to transfer in the budget of the subject of the Russian Federation (local budget).

5. Transfer of the outstanding amount on repayment of the loan calculated in accordance with the terms of the Agreement is performed into the account of UFK opened on the balance sheet account No. 40105 "Means of the federal budget" (further - the account No. 40105).

Transfer of the outstanding amount on interest payment for use of the Credit calculated in accordance with the terms of the Agreement is performed into the account of UFK opened on the balance sheet account No. 40101 "The income distributed by bodies of the Federal Treasury between budgets of the budget system of the Russian Federation" (further - the account No. 40101).

6. The debt on repayment of the loan is considered collected from date of its transfer by organization of the Bank of Russia in full into the account No. 40105. The debt on interest payment for use of the Credit is considered UFK of transaction collected from date on its collection in full on the account No. 40101.

7. In case of identification of excessively collected amounts of Credit debt repayment of the loan is performed according to the order of the Federal Treasury of October 10, 2008 No. 8n "About procedure for cash servicing of execution of the federal budget, budgets of subjects of the Russian Federation and local budgets and procedure by territorial authorities of the Federal Treasury of separate functions of financial bodies of subjects of the Russian Federation and municipalities on execution of the relevant budgets" (registration No. 12617) <1> is registered in the Ministry of Justice of the Russian Federation on November 12, 2008, return of excessively collected interests on credit is performed according to the order of the Ministry of Finance of the Russian Federation of September 5, 2008 No. 92n "About approval of the Accounting treatment by the Federal Treasury of receipts in the budget system of the Russian Federation and their distribution between budgets of the budget system of the Russian Federation" (registration No. 12357) <2> (further - the Order No. 92n is registered in the Ministry of Justice of the Russian Federation on September 29, 2008).

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