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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of May 6, 2016 No. 393

About general requirements to procedure for decision making about recognition hopeless to debt collection on payments in budgets of the budget system of the Russian Federation

(as amended of the Order of the Government of the Russian Federation of 02.07.2020 No. 975)

According to Article 47.2 of the Budget code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed general requirements to procedure for decision making about recognition hopeless to debt collection on payments in budgets of the budget system of the Russian Federation.

2. To the federal executive bodies performing the budget powers of the chief manager of the income of budgets of the budget system of the Russian Federation to draft the acts providing procedure for decision making about recognition hopeless to debt collection on payments in budgets of the budget system of the Russian Federation and to approve them in 2-month time from the date of entry into force of this resolution.

3. Recommend to federal state bodies, state bodies of subjects of the Russian Federation, local government bodies, the Central bank of the Russian Federation, governing bodies of state non-budgetary funds, other organizations performing the budget powers of the chief manager of the income of budgets of the budget system of the Russian Federation, to develop and approve the acts containing procedure for decision making about recognition hopeless to debt collection on payments in budgets of the budget system of the Russian Federation, in time, specified in Item 2 of this resolution.

Russian Prime Minister

D. Medvedev

Approved by the Order of the Government of the Russian Federation of May 6, 2016 No. 393

General requirements to procedure for decision making about recognition hopeless to debt collection on payments in budgets of the budget system of the Russian Federation

1. This document determines general requirements to procedure for decision making about recognition hopeless to debt collection by payments in budgets of the budget system of the Russian Federation (further - procedure for decision making).

2. The procedure for decision making shall contain following provisions:

a) cases of recognition hopeless to debt collection on payments in the budgets of the budget system of the Russian Federation provided by the Budget code of the Russian Federation;

b) the list of the documents confirming availability of the bases for decision making about recognition hopeless to debt collection on payments in budgets of the budget system of the Russian Federation;

c) operations procedure of the commission on receipt and asset retirement created by the administrator of budget receipts on permanent basis (further - the commission), for the purpose of preparation of decisions on recognition hopeless to debt collection on payments in budgets of the budget system of the Russian Federation, and also terms of preparation of such decisions.

3. Are subject to obligatory inclusion in the list provided by the subitem "b" of Item 2 of this document:

a) the statement from the reporting of the administrator of budget receipts on the considered outstanding amounts under payment of payments in budgets of the budget system of the Russian Federation;

b) the certificate of the administrator of budget receipts of the taken measures for ensuring debt collection for payments in budgets of the budget system of the Russian Federation;

c) the documents confirming cases of recognition hopeless to debt collection on payments in budgets of the budget system of the Russian Federation including:

the document testimonial of the death of the physical person - the payer of payments in the budget or the confirmatory fact of the announcement his dead;

court resolution about completion of bankruptcy proceedings or completion of realization of property of the citizen - the payer of payments in the budget who was the individual entrepreneur and also the document containing data from the Unified State Register of Private Entrepreneurs on the termination by the physical person - the payer of payments in the budget of activities as the individual entrepreneur in connection with acceptance of court resolution about recognition by his insolvent (bankrupt);

court resolution about completion of bankruptcy proceedings or completion of realization of property of the citizen - the payer of payments in the budget;

the document containing data from the Unified State Register of Legal Entities on the termination of activities in connection with liquidation of the organization - the payer of payments in the budget;

the document containing data from the Unified State Register of Legal Entities on exception of the legal entity - the payer of payments in the budget from the specified register for the decision of registering body;

the act of amnesty or of pardon concerning convicts to mulctary punishment or court resolution according to which the administrator of budget receipts loses possibility of debt collection on payments in the budget;

the resolution of the judicial police officer-contractor on the termination of enforcement proceeding in connection with return to the claimant of the executive document on the basis, stipulated in Item 3 or 4 parts 1 of article 46 of the Federal law "About Enforcement Proceeding";

court resolution about return of the statement for recognition of the debtor by insolvent (bankrupt) or suit abatement about bankruptcy due to the lack of the funds sufficient for compensation of court costs for holding the procedures applied in the case of bankruptcy;

resolution on the termination of execution of the resolution on purpose of administrative punishment.

4. The draft decision about recognition hopeless on payments in budgets of the budget system of the Russian Federation is prepared for debt collection by the commission in time, established by procedure for decision making.

5. The decision on recognition hopeless to debt collection on payments in budgets of the budget system of the Russian Federation is drawn up by the act containing the following information:

a) full name of the organization (surname, name, middle name of physical person);

b) identification taxpayer number, primary state registration number, reason code of registration of the taxpayer of the organization (identification taxpayer number of physical person (in the presence);

c) data on payment according to which there was debt;

d) code of classification of the income of budgets of the Russian Federation by which the debt on payments in the budget of the budget system of the Russian Federation, its name is considered;

e) outstanding amount on payments in budgets of the budget system of the Russian Federation;

e) outstanding amount on penalty fee and penalties on the corresponding payments in budgets of the budget system of the Russian Federation;

g) decision date about recognition hopeless to debt collection on payments in budgets of the budget system of the Russian Federation;

h) signatures of members of the commission.

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