LAW OF UKRAINE

of December 28, 2014 No. 79-VIII

About modification of the Budget code of Ukraine concerning reform of the interbudget relations

List of amending documents

The Verkhovna Rada of Ukraine decides:

I. Bring in the Budget code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2010, Art. No. 50-51, 572) the following changes:

1. In Article 2 part one:

To add 1) with Items 23-1 and 48-1 of the following content:

"23-1) single treasurer accounts - the account opened for the central executive body realizing state policy in the field of treasurer servicing of budgetary funds in the National Bank of Ukraine for accounting of means and implementation of calculations in electronic payment system of the National Bank of Ukraine on which are consolidated public fund and local budgets, funds of obligatory national social and pension insurance and means of other clients which according to the legislation are on treasurer servicing";

"48-1) temporarily available funds of the single treasurer account and currency accounts of the budget - amount of means which are considered on accounts in the central executive body realizing state policy in the field of treasurer servicing of the budgetary funds received as receipts of budgets which derivation will not lead to loss of solvency of budgets (capability timely and in full to make payments and to be calculated according to all obligations) and to emergence of debt during the period for which placement of such means on deposits or by acquisition of government securities and the direction on covering of temporary cash gaps of local budgets and the pension fund of Ukraine with subsequent their return until the end of the current budget period is supposed";

Items 22, 27-29 to exclude 2);

Item 36 after the word "settlement" to add 3) with the words "city (cities of district value)".

2. In part seven of Article 6 of the word "associations of territorial societies which are created according to the law" shall be replaced with words "the integrated territorial communities which are created according to the law and the perspective plan of forming of the territories of communities".

3. In Article 13:

1) in part four:

after the paragraph of the thirteenth to add with the new paragraph of the following content:

"Subgroup 4 - the means received from realization of property rights on the movies, initial materials of movies and film copies created for budgetary funds according to the state order or on the terms of financial support".

With respect thereto the fourteenth - the twenty first to consider paragraphs respectively paragraphs the fifteenth - the twenty second;

in the paragraph the twenty first words and figures" (for acquisition account of subgroups of 1 and 3 second groups)" shall be replaced with words also in figures "(for acquisition account of subgroups 1, 3 and 4 second groups)";

Part the ninth to state 2) in the following edition:

"9. Creation of off-budget funds by public authorities, authorities of the Autonomous Republic of Crimea, local government bodies and other budgetary institutions is not allowed. Opening of off-budget accounts for placement of budgetary funds (including own receipts of budgetary institutions) public authorities, authorities of the Autonomous Republic of Crimea, local government bodies and other budgetary institutions is forbidden, except the cases provided by part eight of Article 16 and part two of article 78 of this Code, and also except placement by foreign diplomatic organizations of Ukraine of budgetary funds on current accounts of foreign banks, the placed on current accounts in banks of public sector of own receipts of the state and utility higher educational institutions, scientific institutions and cultural institutions received as service fee, provided by them according to the main activities, charitable fees and grants, according to the procedure

established by the Cabinet of Ministers of Ukraine, and placement by the highest and professional educational institutions on deposits of temporarily available budgetary funds received for provision of paid services, according to the procedure, established by the Cabinet of Ministers of Ukraine if such institutions by the law are granted the appropriate right".

4. In the paragraph the second shall be replaced with words parts three of Article 16 of the word "city councils of the cities with population more than three hundred thousand inhabitants according to official figures bodies of the state statistics for the period of decision making about implementation of local borrowings" "The Verkhovna Rada of the Autonomous Republic of Crimea, the Kiev, Sevastopol city councils, city councils of the cities of regional value".

5. The fifth Article 17 to add part with words "(the decision on the local budget)".

6. In Article 18:

Part one after the words "Limiting Amount of the Public (Local) Debt" to add 1) with the words "and the debt guaranteed by the state";

Paragraph two of part two to state 2) in the following edition:

"In case of the expected exceeding of this extreme size Cabinet of Ministers of Ukraine instantly applies in the Verkhovna Rada of Ukraine for permission to temporary exceeding of such extreme size and represents for approval the actions plan on reduction of total amount of public debt and the debt guaranteed by the state with the established requirements".

7. In Item of 1 part one of Article 21 of the word "the hryvnia official exchange rate on average in year and on the end of the year" shall be replaced with words "the indicators of currency and course policy provided by the National Bank of Ukraine".

8. 6 parts five of Article 22 to state Item in the following edition:

"Develops 6) and approves passports of budget programs and constitutes reports on their execution, performs the analysis of fill rates of budget programs (in case of application of program and target method in budget process), at the same time providing:

timeliness of approval of passports of budget programs, reliability and completeness of information which contains in them;

compliance of contents of passports of budget programs to the law on the Government budget of Ukraine (the decision on the local budget) and/or budget lists (except cases of modification of passports of budget programs in case of modification of special fund of the estimate of budgetary institution regarding own receipts of budgetary institutions), to procedure for use of budgetary funds and rules of creation of passports of budget programs and reports on their accomplishment;

confirmation of productive indicators of budget programs of official state statistical, financial and other reporting, to data of accounting, statistical and intraeconomic (managerial) recording, implementation of form of intraeconomic (managerial) accounting for collection of such information".

9. In Article 24-1:

The second - the fourth to state 1) to part in the following edition:

"2. Funds of the state Regional Development Fund are allocated for the accomplishment of investing programs and projects of regional development aiming at development of regions, creation of infrastructure of industrial and innovative parks and correspond to the priorities determined in the State strategy of regional development and the corresponding strategies of development for regions.

3. The Council of Ministers of the Autonomous Republic of Crimea, the regional, Kiev and Sevastopol city public administrations till May 1 of the year preceding planned give to the central executive body providing the forming of the state regional policy, the offer on the list and the description of the investing programs and projects of regional development created according to part two of this Article which underwent preliminary competitive selection according to the legislation and can be implemented at the expense of means of the state Regional Development Fund in the next budget period.

The central executive body providing forming of the state regional policy based on the submitted proposals performs assessment and selection of the specified programs and projects on competitive basis within indicative forecast amount of means of the state Regional Development Fund with respect for the following criteria of distribution between the Autonomous Republic of Crimea, areas and the cities of Kiev and Sevastopol:

80 percent of means - according to population, living in the respective region;

20 percent of means - taking into account the level of social and economic development of regions according to indicator of gross regional product per capita (for regions, in which this indicator less than 75 percent of average value on Ukraine).

By results of evaluating and compliance of the provided investing programs and projects of regional development to requirements of the legislation the central executive body providing forming of the state regional policy till August 1 of the year preceding planned submits to the Cabinet of Ministers of Ukraine for approval proposals concerning distribution of means of the state Regional Development Fund with the list of appropriate programs and projects.

The programs and projects realized at the expense of means of the state Regional Development Fund are subject to joint financing from local budgets at the level of 10 percent.

4. The procedure for preparation, assessment and selection of investing programs and projects of regional development which can be implemented at the expense of means of the state Regional Development Fund and procedure for use of such means (including direction conditions on such purpose of part of means of local budgets) are determined by the Cabinet of Ministers of Ukraine";

To add 2) with part five of the following content:

"5. Distribution of means of the state Regional Development Fund on administrative and territorial units and investing programs and projects of regional development affirms the Cabinet of Ministers of Ukraine in coordination with Committee of the Verkhovna Rada of Ukraine concerning the budget in three-months time from the date of entry into force of the law on the Government budget of Ukraine".

10. In Article 28:

1) in the first offer of part three of the word "and also" shall be replaced with words "financing, and also";

Paragraphs the third and fourth parts five to replace 2) with the paragraph of the following content:

"The main managers of means of the government budget (local budgets in case of application of program and target method in budget process) till March 15 of the year following reporting perform public representation and the publication of information on the budget for budget programs and indicators by which budget settings are determined by it the law on the Government budget of Ukraine (the decision on the local budget), according to requirements and for form which are established by the federal executive body providing forming of the state budget policy and also will promulgate passports of budget programs of the current budget period and reports on accomplishment of passports of budget programs on accounting budget period".

With respect thereto the fifth - the seventh to consider paragraphs respectively paragraphs the fourth - the sixth.

11. In Article 29:

Part one after figures "69" to add 1) with figures "69-1";

2) in part two:

1, 2-5, 7, of 16, 23-25-1, 33 to state Items in the following edition:

"1) the income tax (except the tax determined by Item 1-1 of this part of Article) is paid listed) according to the Tax code of Ukraine in the amount of 25 percent in the corresponding territory of Ukraine (except the territory of the cities of Kiev and Sevastopol) and in the amount of 60 percent - in the territory of the city of Kiev";

"2) 90 percent of the income tax of the companies (except the income tax of the companies of state-owned property, it is enlisted in the general fund of the government budget in full, and the tax determined by Item 18 parts one of Article 64, Item 1-2 of part one of Article 66 and Item 2 parts one of article 69 of this Code);

3) 50 percent of rent payment for special use of forest resources regarding the wood prepared according to the procedure of cabins of the main use;

4) 50 percent of rent payment for special use of water (except rent payment for special use of water of water objects of local value);

5) 75 percent of rent payment for use of natural resources for mining of nation-wide value (except rent payment for use of natural resources for oil extraction, natural gas and gas condensate which is set off in the general fund of the government budget in full)";

"7) the excise tax from the excise goods (products) made in Ukraine (except the excise tax determined by Item 6 parts one of article 66 of this Code)";

"16) rent payment for use of radio-frequency resource of Ukraine";

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