INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of December 20, 2016 No. 4242-U

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

According to Articles 47. 2, 160.1 Budget code of the Russian Federation (The Russian Federation Code, 1998, No. 31, the Art. 3823) and the 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" (The Russian Federation Code, 2016, No. 20, of the Art. 2833) this Instruction establishes procedure for decision making about recognition hopeless to debt collection on payments in budgets of the budget system of the Russian Federation.

1. Payments in the budgets of the budget system of the Russian Federation regarding cash penalties (penalties) administered by the Bank of Russia which are not paid at the scheduled time (debt on payments in budgets), are recognized hopeless to collection (further - debt, hopeless to collection) the following cases.

1.1. The death of the physical person - the payer of payments in the budget or announcements his dead according to the procedure, established by the civil procedural legislation of the Russian Federation.

1.2. Recognition of the individual entrepreneur - the payer of payments in the budget as bankrupt according to the Federal Law of October 26, 2002 No. 127-FZ "About insolvency (bankruptcy)" (The Russian Federation Code, 2002, No. 43, Art. 4190; 2004, No. 35, Art. 3607; 2005, No. 1, Art. 18, Art. 46; No. 44, Art. 4471; 2006, No. 30, Art. 3292; No. 52, Art. 5497; 2007, No. 7, Art. 834; No. 18, Art. 2117; No. 30, Art. 3754; No. 41, Art. 4845; No. 49, Art. 6079; 2008, No. 30, Art. 3616; No. 49, Art. 5748; 2009, No. 1, Art. 4, Art. 14; No. 18, Art. 2153; No. 29, Art. 3632; No. 51, Art. 6160; No. 52, Art. 6450; 2010, No. 17, Art. 1988; No. 31, Art. 4188, Art. 4196; 2011, No. 1, Art. 41; No. 7, Art. 905; No. 19, Art. 2708; №27, of Art. 3880; No. 29, Art. 4301; No. 30, Art. 4576; No. 48, Art. 6728; No. 49, Art. 7015, Art. 7024, Art. 7040, Art. 7061, Art. 7068; No. 50, Art. 7351, Art. 7357; 2012, No. 31, Art. 4333; No. 53, Art. 7607, Art. 7619; 2013, No. 23, Art. 2871; No. 26, Art. 3207; No. 27, Art. 3477, Art. 3481; No. 30, Art. 4084; No. 51, Art. 6699; No. 52, Art. 6975, Art. 6984; 2014, No. 11, Art. 1095, Art. 1098; No. 30, Art. 4217; No. 49, Art. 6914; No. 52, Art. 7543; 2015, No. 1, Art. 10, Art. 11, Art. 29, Art. 35; No. 27, Art. 3945, Art. 3958, Art. 3967, Art. 3977; No. 29, Art. 4350, Art. 4355, Art. 4362; 2016, No. 1, Art. 11, Art. 27, Art. 29; No. 23, Art. 3296; No. 26, Art. 3891; No. 27, the Art. 4225, the Art. 4237, the Art. 4293) regarding debt on the payments in the budget which are undischarged because of insufficiency of property of the debtor.

1.3. Liquidations of the organization - the payer of payments in the budget regarding debt on the payments in the budget which are not extinguished because of insufficiency of property of the organization and (or) impossibility of their repayment by founders (participants) of the specified organization in limits and procedure which are set by the legislation of the Russian Federation.

1.4. Adoptions of the act by court according to which the Central bank of the Russian Federation loses possibility of debt collection on payments in the budget in connection with the expiration of fixed term of its collection (term of limitation period), including removal of determination by court about refusal in recovery of the missed submission due date of the petition about debt collection on payments in the budget.

1.5. Pronouncement by the judicial police officer-contractor of the resolution on the termination of enforcement proceeding in case of return to the claimant of the executive document on the bases provided by Items 3 and 4 of part 1 of article 46 of the Federal Law of October 2, 2007 No. 229-FZ "About enforcement proceeding" (The Russian Federation Code, 2007, No. 41, the Art. 4849, 2008, No. 20, Art. 2251; 2009, No. 1, Art. 14; No. 23, Art. 2761; No. 29, Art. 3642; No. 39, Art. 4539, Art. 4540; No. 51, Art. 6162; 2010, No. 31, Art. 4182; 2011, No. 7, Art. 905; No. 17, Art. 2312; No. 27, Art. 3873; No. 29, Art. 4287; No. 30, Art. 4573, Art. 4574; No. 48, Art. 6728; No. 49, Art. 7014, Art. 7041, Art. 7061, Art. 7067; No. 50, Art. 7343, Art. 7347, Art. 7352, Art. 7357; 2012, No. 31, Art. 4322, Art. 4333; 2013, No. 14, Art. 1641, Art. 1657; No. 30, Art. 4039; No. 51, Art. 6678, Art. 6699; No. 52, Art. 6948, Art. 7006; 2014, No. 11, Art. 1099; No. 19, Art. 2331; No. 30, Art. 4217; No. 42, Art. 5615; No. 43, Art. 5799; No. 52, Art. 7543; 2015, No. 10, Art. 1393, Art. 1410, Art. 1411, Art. 1427; No. 14, Art. 2022; No. 27, Art. 3945, Art. 3977, Art. 4001; No. 48, Art. 6706; 2016, No. 1, Art. 11, Art. 13, Art. 45, Art. 64; No. 11, Art. 1493; No. 14, Art. 1910; No. 18, Art. 2511; No. 27, the Art. 4207, the Art. 4259, the Art. 4293) if from date of creation of debt on payments in budgets there passed more than five years, in the following cases:

the size of debt does not exceed the size of requirements to the debtor established by the legislation of the Russian Federation on insolvency (bankruptcy) for initiation of proceedings about bankruptcy;

the court returns the application for recognition of the payer of payments in the budget by the bankrupt or proceedings 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 are stopped.

2. For the purpose of decision making about recognition hopeless to debt collection the administrative act of Department of national payment system (further - DNPS), territorial office of the Central bank of the Russian Federation (further - TU BR) creates the permanent commission (further - the commission), the official authorized on signing of the certificate of the taken measures for ensuring debt collection for payments in budgets of the budget system of the Russian Federation is determined (further - the Reference).

3. The commission makes decisions on recognition of bad debt based on the following documents:

3.1. accounting cards of receipts in the budget for cash collection (penalty) (form code on OKUD 0430801) in which in column 30 the outstanding amount on payments in the budget is put down;

3.2. The reference <1> (approximate structure of the Reference is given in appendix to this Instruction) prepared taking into account the following:

DNPS prepares the Reference containing information on the measures for ensuring debt collection on payments in the federal budget taken by structural divisions of central office of the Bank of Russia and territorial subdivisions of Service on consumer protection and ensuring availability of financial services (further - TP of Service), no later than twenty five working days after day of obtaining (removal) of the documents confirming cases of recognition hopeless to debt collection;

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