FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 2, 2013 No. 349-FZ

About the federal budget for 2014 and for planning period of 2015 and 2016

Accepted by the State Duma of the Russian Federation on November 22, 2013

Approved by Council of the Russian Federation on November 27, 2013

Article 1. The main characteristics of the federal budget for 2014 and for planning period of 2015 and 2016

1. Approve the main characteristics of the federal budget for 2014 determined proceeding from the predicted amount of gross domestic product in the amount of 71 493, by 0 billion rubles and the rate of inflation which is not exceeding percent 5,0 (December, 2014 by December, 2013):

1) the predicted total amount of the income of the federal budget in the amount 14 238 774 490, 0 thousand rubles, including the predicted amount of additional oil and gas incomes of the federal budget in the amount 1 567 739 299, 0 thousand rubles;

2) the total amount of expenses of the federal budget in the amount 13 960 133 315, 8 thousand rubles;

3) the normative size of the Reserve fund in the amount 5 004 510 000, 0 thousand rubles;

4) upper limit of the public internal debt of the Russian Federation for January 1, 2015 in the amount 6 888 522 353, 8 thousand rubles;

5) upper limit of the public external debt of the Russian Federation for January 1, 2015 in the amount 64, 9 billion US dollars, or 47, 4 billion euros;

6) surplus of the federal budget in the amount 278 641 174, 2 thousand rubles.

2. Approve the main characteristics of the federal budget for 2015 and for 2016, 0 billion rubles determined proceeding from the predicted amount of gross domestic product in the amount of respectively the 79th 660, and the 86th 837, in 0 billion rubles and the rate of inflation which is not exceeding respectively percent 4,5 (December, 2015 by December, 2014) and percent 4,5 (December, 2016 by December, 2015):

1) the predicted total amount of the income of the federal budget for 2015 in the amount 14 564 940 902, 0 thousand rubles, including the predicted amount of additional oil and gas incomes of the federal budget in the amount 384 911 781, 0 thousand rubles, and for 2016 in the amount 15 905 708 733, 0 thousand rubles, including the predicted amount of additional oil and gas incomes of the federal budget in the amount 381 865 740, 0 thousand rubles;

2) the total amount of expenses of the federal budget for 2015 in the amount 15 361 540 902, 0 thousand rubles, including conditionally approved expenses in the amount 384 038 522, 6 thousand rubles, and for 2016 in the amount 16 392 212 993, 0 thousand rubles, including conditionally approved expenses in the amount 819 610 649, 7 thousand rubles;

3) the normative size of the Reserve fund for 2015 in the amount 5 576 200 000, 0 thousand rubles and for 2016 in the amount 6 078 590 000, 0 thousand rubles;

4) upper limit of the public internal debt of the Russian Federation for January 1, 2016 in the amount 8 466 494 605, 2 thousand rubles and for January 1, 2017 in the amount 9 335 492 368, 6 thousand rubles;

5) upper limit of the public external debt of the Russian Federation for January 1, 2016 in the amount 78, 8 billion US dollars, or 60, 6 billion euros, and for January 1, 2017 in the amount 88, 5 billion US dollars, or 68, 1 billion euros;

6) federal budget deficit for 2015 in the amount 796 600 000, 0 thousand rubles and for 2016 in the amount 486 504 260, 0 thousand rubles.

Article 2. Standard rates of income distribution between budgets of the budget system of the Russian Federation for 2014 and for planning period of 2015 and 2016

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 2014 and for planning period of 2015 and 2016 according to appendix 1 to this Federal Law.

2. The income from payment in 2014 and in planning period of 2015 and 2016 of excises on the automobile and straight-run gasoline, diesel fuel, engine oils for diesel and (or) carburetor (injector) engines which are subject to transfer in budgets of subjects of the Russian Federation is distributed according to the standard rates established respectively by appendices 2 and 3 to this Federal Law.

Income from payment of the specified excises in 2014 goes to 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 at least once in 10 days.

The income from payment of the specified excises listed by authorized territorial authority of the Federal Treasury in 2014 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.

3. The income from payment in 2014 and in planning period of 2015 and 2016 of excises on the automobile and straight-run gasoline, diesel fuel, engine oils for diesel and (or) carburetor (injector) engines which are subject in case of the conclusion of the contract between public authorities of the Arkhangelsk region and public authorities of the Nenets Autonomous Okrug to transfer in the budget of the Nenets Autonomous Okrug is distributed in full in local budgets according to the differentiated standard rates of contributions to local budgets established by the law of the Nenets Autonomous Okrug.

4. 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 2014 and in planning period of 2015 and 2016 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 in 2014 return of the amounts of excises on fuel oven household, run from the diesel fractions of direct distillation and (or) secondary origin boiling in the range of temperatures from 280 to 360 degrees Celsius paid till January 1, 2014 is made according to the procedure established by the Ministry of Finance of the Russian Federation for return of the amounts of the excises specified in part 2 of this Article at the expense of means of budgets of subjects of the Russian Federation according to the standard rates of distribution established for 2014 according to appendix 2 to this Federal Law.

Article 3. Indexation of rates of separate payment types for 2014

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 2014 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 2014 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 2014 with coefficient according to 2,33 and 1,89.

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 legal acts.

Article 5. Features of administration of the income of budgets of the budget system of the Russian Federation in 2014

1. Voided according to the Federal Law of the Russian Federation of 28.06.2014 No. 201-FZ

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 by the code of classification of the income of budgets provided for accounting of the income from the specified tax (except for return of the amounts of excises on fuel oven household, run from the diesel fractions of direct distillation and (or) secondary origin boiling in the range of temperatures from 280 to 360 degrees Celsius paid till January 1, 2014 which return is reflected by the code of classification of the income of budgets provided for accounting of return of the income from the specified tax for 2013);

2) interest payment, the terms of return of the amounts added in case of violation of excessively paid or excessively collected tax (advance payment), collection, the corresponding penalty fee and penalties, and percent added on the amounts of excessively collected tax, collection, the corresponding penalty fee and penalties is subject to reflection by the code of classification of the income of budgets provided for accounting of the income from the specified tax (advance payment), collection, penalty fee and penalties using separate code of subspecies of the income;

3) interest payment, the amounts added in case of violation of term of return of excessively paid or excessively collected export customs duties, the corresponding penalty fee, customs fees, and percent added on the amounts of excessively paid or excessively collected export customs duties, the corresponding penalty fee, customs fees, is subject to reflection by the code of classification of the income of budgets provided for accounting of the income from the specified export customs duties, customs fees using separate code of subspecies of the income;

4) interest payment, the amounts added in case of violation of term of return of excessively paid or excessively collected import customs duties, the special, anti-dumping, compensatory duties, the corresponding penalty fee, and percent added on the amounts of excessively paid or excessively collected import customs duties, the special, anti-dumping, compensatory duties, the corresponding penalty fee, is subject to reflection by the code of classification of the income of 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 using separate code of subspecies of the income;

5) 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 in full are subject to transfer in the income of the federal budget.

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