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LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of October 16, 2013 No. 02-04-11/43270

About accounting and distribution in 2014 of the income from excises on automobile gasoline, straight-run gasoline, diesel fuel, engine oils for diesel and (or) carburetor (injector) engines

The Ministry of Finance of the Russian Federation in connection with numerous appeals of financial bodies of subjects of the Russian Federation concerning accounting and distribution in 2014 in budgets of subjects of the Russian Federation, local budgets of the income from excises on automobile gasoline, straight-run gasoline, diesel fuel, engine oils for diesel and (or) carburetor (injector) engines reports the following.

In 2014 according to provisions of paragraphs of the eleventh, fourteenth of Article 50, the paragraph of the eighth Item 2 of Article 56 of the Budget code of the Russian Federation (in the edition operating from 01:01. 2014) (further - the Budget code), the income from payment of excises on automobile and straight-run gasoline, diesel fuel, engine oils for diesel and (or) carburetor (injector) engines (except for the income from payment of excises on the specified excise goods imported on the territory of the Russian Federation) is subject to transfer:

in the federal budget - according to the standard rate of 28 percent;

in budgets of subjects of the Russian Federation - according to the standard rate 72 percent.

According to provisions of the paragraph of the forty fifth Item 2 of Article 56 of the Budget code in 2014 transfer in budgets of subjects of the Russian Federation of the income from payment of the specified excises shall be performed according to the procedure, the established Federal Law on the federal budget for 2014 and for planning period of 2015 and 2016.

At the same time Item 3.1 of Article 58 of the Budget code establishes obligation of public authorities of subjects of the Russian Federation on establishment of the differentiated standard rates of contributions to local budgets from excises on automobile and straight-run gasoline, diesel fuel, engine oils for diesel and (or) carburetor (injector) engines).

For the purpose of realization of provisions of paragraphs of the eighth, fortieth Item 2 of Article 56, of Item 3.1 of Article 58 of the Budget code part 2 of the federal law draft No. 348499-6 "About the federal budget for 2014 and for planning period of 2015 and 2016" (further - the Bill) provides provisions according to which in 2014:

income from payment of excises for diesel and (or) carburetor (injector) engines in the part which is subject to transfer in budgets of subjects of the Russian Federation goes to automobile and straight-run gasoline, diesel fuel, engine oils territorial authorities of the Federal Treasury into which accounts taxpayers transferred money on account of payment of the specified excises, in authorized territorial authority of the Federal Treasury for their transfer to accounts of territorial authorities of the Federal Treasury according to the established standard rates of distribution in budgets of subjects of the Russian Federation (appendix 2 to the Bill);

the income from payment of the specified excises transferred by authorized territorial authority of the Federal Treasury into accounts of territorial authorities of the Federal Treasury is distributed by territorial authorities of the Federal Treasury between budgets of subjects of the Russian Federation and local budgets taking into account the subjects of the Russian Federation of the differentiated standard rates of contributions to local budgets established by the laws.

Appendix 1 to Instructions about procedure for application of budget classification, approved by the order of the Ministry of Finance of the Russian Federation of 01.07.2013 No. 65n (further - Instructions), for accounting and distribution between budgets of subjects of the Russian Federation and local budgets of the income from the specified excises provides codes of classification of the income of budgets (further - the KDB codes) which name is provided in this letter in the new edition, provided by the project of changes in Instructions <1>:

--------------------------------

<1> The draft of the order of the Ministry of Finance of the Russian Federation "About modification of Instructions about procedure for application of budget classification of the Russian Federation" undergoes coordination in structural divisions of the Ministry of Finance of the Russian Federation now. Adoption of this order is planned till 01.11.2013.

"000

1 03 02230 01 0000 110

The income from payment of excises on diesel fuel which is subject to distribution between budgets of subjects of the Russian Federation and local budgets taking into account the established differentiated standard rates of contributions to local budgets";

"000

1 03 02240 01 0000 110

Income from payment of excises on the engine oils for diesel and (or) carburetor (injector) engines which are subject to distribution between budgets of subjects of the Russian Federation and local budgets taking into account the established differentiated standard rates of contributions to local budgets";

"000

1 03 02250 01 0000 110

The income from payment of excises on automobile gasoline which is subject to distribution between budgets of subjects of the Russian Federation and local budgets taking into account the established differentiated standard rates of contributions to local budgets";

"000

1 03 02260 01 0000 100

The income from payment of excises on straight-run gasoline which is subject to distribution between budgets of subjects of the Russian Federation and local budgets taking into account the established differentiated standard rates of contributions to local budgets".

Also the Ministry of Finance of the Russian Federation prepares the changes in Appendix 7 to Instructions providing fixing of the KDB this codes to Chapter "100" - the Federal Treasury.

A. M. Lavrov


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