RUSSIAN FEDERATION FEDERAL LAW amending the Budget Code of the Russian Federation and certain pieces of legislation of the Russian Federation oil and gas federal budget revenues adopted by the State Duma on December 14, 2012 Approved by the Federation Council on December 19, 2012 Federal Act dated 07.05.2013. N 104-FZ) Article 1 Amend the Budget Code of the Russian Federation (Legislative Assembly Russian Federation, 1998, No. 31, sect. 3823; 2000, N 32, sect. 3339; 2003, N 52, sect. 5036; 2004, N 34, sect. 3535; 2005, N 1, est. 8; 2006, N 52, sect. 5503; 2007, N 18, 100 2117; N 45, sect. 5424; 2008, N 30, 3597; 2009, N 1, est. 18; N 15, sect. 1780; N 29, st. 3629; N 48, st. 5733; N 51, est. 6151; 2010, N 19, sect. 2291; N 31, est. 4185; 2011, N 15, sect. 2041; 2012, N 31, est. 4316) the following changes: 1) Article 35 should be supplemented with the following paragraph: "budget expenses implemented in cases and within the limits of individual types of non-tax revenues."; , to read: " Article 92. The federal budget deficit is approved by the federal budget law for the next fiscal year and the plan period, and is defined as the difference between total spending and total revenue of the federal budget for the next fiscal year and plan period. "; 3) in article 94: (a) paragraph 3 should read: " 3. Loans from the Central Bank of the Russian Federation, as well as the acquisition by the Central Bank of the Russian Federation of State securities of the Russian Federation, may not be sources of financing the federal budget deficit. " (b) Paragraph 2 of paragraph 4 should read as follows: "The additional oil and gas revenues of the federal budget in December of the reporting year shall be used in accordance with Article 96-12 of this Code;" 4) Article 96-6, amend to read: " Article 96-6. The federal budget includes revenues of the federal budget from the payment of: tax on extraction of mineral resources (oil, gas, gas). Natural from all types of hydrocarbon deposits, gas condensate from all types of hydrocarbon deposits); export customs duties on oil raw; export customs duties on natural gas; export customs duties on petroleum products. "; Articles 96 to 7 and 96 to 8, to declare void; 6) Article 96-9, amend to read: " Article 96-9. Contingency fund 1. The Reserve Fund is part of the federal budget to be distinguished, managed and used to balance (deficit) of the federal budget. 2. The federal budget law for the next fiscal year and the plan period establishes the standard size of the Reserve Fund in absolute terms, based on the 7 per cent forecast for the corresponding fiscal year The amount of gross domestic product specified in the federal law on the federal budget for the regular fiscal year and the plan period. 3. The Reserve Fund is formed at the expense of: additional oil and gas revenues of the federal budget in the event that the accumulated volume of the Reserve Fund does not reach its normative value established in accordance with paragraph 2 of this Regulation Articles; revenues from the management of the Reserve Fund. 4. In the preparation of the draft federal budget for the next financial year and the plan period and amendments to the federal law on the federal budget for the current financial year and the planned period of additional oil and gas revenues of the federal budget, planned to be transferred to the Reserve Fund are defined as the difference between oil and gas revenues, calculated on the basis of the projected oil price for the respective fiscal year, and oil and gas revenues calculated from the base price of the oil. 5. The average annual price of crude oil is used in forecasting the oil and gas revenues of the federal budget. Under the basic oil price for the next fiscal year, the oil price is calculated as the average annual price Oil per barrel (one tonne), equivalent to United States dollars, for the five-year period ending the current fiscal year, with an annual increase of one year to one year until it reaches 10 years. The base price for oil for the first year of the planned period is the price of oil, calculated as the average annual oil price per barrel (one tonne), in the amount equivalent to US dollars over the six-year period ending in the next fiscal year, with an annual increase of one year to the next ten years. The base price for oil for the second year of the planned period is the price of oil, calculated as the average annual oil price per barrel (one tonne), in the amount equivalent to US dollars over the seven-year period ending the first one. a year of the planning period, with an annual increase of one year to reach 10 years. If the average oil price per barrel (one tonne) for the three-year period ending in the current fiscal year (the next fiscal year, the first year of the plan period) does not exceed the base price of oil, calculated for the corresponding fiscal year, the basic oil price for the corresponding fiscal year is taken equal to the average oil price over the period of three years. Oil prices in the current fiscal year are equal to the oil price in the first half of the current fiscal year. 6. The additional oil and gas revenues of the federal budget to be credited to the Reserve Fund this month are defined as the sum: actual revenues to the federal budget of the export customs duty for oil in the reporting period month multiplied by the ratio of the current export duty rate of the oil export tax in force in the reporting month to the specified duty at the basic oil price to the export duty rate in force in the reporting month crude oil; actual revenue to the federal budget The customs duties on natural gas in the reporting month, multiplied by the ratio of the export duty to oil in effect in the reporting month, and the calculated rate of the specified duty at the base price of oil to the current oil price, the export customs duty rate for crude oil; actual revenues to the federal budget for export customs duties on petroleum products in the reporting month multiplied by the ratio of the difference The export duty rate on oil produced goods, and The calculated rate of the specified duty at the basic oil price in the current month's export customs duty on oil-derived goods; actual revenues to the federal budget of the extraction tax in the reporting month, multiplied by the ratio of the mineral tax (oil) tax rate and the calculated tax rate at the base oil price to the current rate in the current month a tax on the extraction of mineral resources (oil). (Spconsumed by Federal Law of 07.05.2013) N 104-FZ 7. The use of the Reserve Fund to cover the federal budget deficit is set by the federal law on the federal budget for the next fiscal year and the plan period. 8. The federal budget law for the regular fiscal year and the plan period may provide for the use of the Reserve Fund for the early repayment of the state debt of the Russian Federation. Amend the text as follows: " Article 96-10. National Wealth Fund 1. The National Welfare Fund is part of the federal budget, subject to separate accounting and management, in order to ensure the co-financing of voluntary pension savings of citizens of the Russian Federation, as well as the provision of OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2. The federal budget law for the next financial year and the plan period shall set the level of federal budget funds earmarked for the purposes specified in paragraph 1 of this article. 3. The National Welfare Fund is formed at the expense of: additional oil and gas revenues of the federal budget if the accumulated volume of the Reserve Fund reaches its normative value, taking into account the provisions of paragraph 4 of the Article 199 of this Code; revenues from the management of the National Welfare Fund. "; 8) in article 96-12: (a) replace the words" oil and gas revenues of the federal budget "with the words" oil and gas revenues of the federal budget " " additional oil and gas revenues of the federal budget, with funds Reserve Fund and National Wealth Fund "; b) in paragraph 1 of the phrase" oil and gas revenues of the federal budget, "delete; in paragraph 2 replace" oil and gas revenue "with the words" additional "In the current financial year, the oil and gas revenues will be replaced by the formation of the Reserve Fund and the National Wealth Fund when it reaches the normative level," the statement said. of the Reserve Fund "; g) in paragraph 3 of the word" oil and gas " Federal budget revenues, oil and gas transfers "should be replaced with the words" additional oil and gas revenues of the federal budget "; d) in paragraph 4 replace the words" oil and gas revenues "with the words" additional oil and gas revenues "; (e) in paragraph 5: , in the first paragraph of the oil and gas revenues, replace the words "additional oil and gas revenues"; in the second paragraph of the word "income and use of oil and gas revenues" should be replaced with the words "the formation and use of additional oil and gas revenues"; (f) In paragraph 6, replace the words "income and use of oil and gas revenues" with the words "the formation and use of additional oil and gas revenues"; 9) in article 103: (a) in paragraph 2 of the phrase " (non-oil and gas) of the federal budget deficit) "delete; b) in the second paragraph of paragraph 4 of the word" (non-oil deficit) "delete; 10) replace the words" oil and gas revenues "with the words" oil and gas revenues " in paragraph 20, paragraph 4 of article 192 "additional oil and gas revenues"; 11) in article 199: (a) In paragraph 2: , in the second paragraph of the phrase "oil and gas revenues", replace the words "additional oil and gas revenues"; paragraph 6 of the void; b) to supplement paragraph 3 with the following: " 3. The total amount of federal budget spending in the next financial year and plan period cannot exceed the federal budget revenues (excluding additional oil and gas revenues) and the estimated deficit of the federal budget at the base price of oil. a budget not exceeding 1 per cent of the forecast for the next financial year and the plan period for the gross domestic product specified in the federal law on the federal budget for the regular financial year and the planning period, taking into account paragraphs 4, 5 and 6 of this article and paragraph 19 of article 174-4 of the present article Code. "; in) to supplement paragraph 4 with the following: " 4. Once the Reserve Fund has been achieved, the total federal budget spending may be increased by up to 50 percent of the federal budget's additional oil and gas revenues to the financial sector. Provision of infrastructure and other priority projects with a limited duration, while reducing the amount of additional oil and gas revenues transferred to the National Welfare Fund. The budget allocation for the implementation of infrastructure and other priority projects with a limited duration due to additional oil and gas revenues of the federal budget is subject to approval by the federal law on the implementation of the federal budget. Federal budget. "; g) to supplement paragraph 5 with the following: " 5. The total expenditure for the next fiscal year cannot be reduced relative to the total expenditure, excluding the approved expenditures approved for the corresponding fiscal year by the federal federal budget law for the current year. fiscal year and plan period. The total expenditure for the first year of the plan period, excluding the provisionally approved expenditures of 2.5 per cent of the total expenditure, cannot be reduced relative to the overall expenditure without taking into account the provisionally approved expenditures, The federal budget approved for the corresponding fiscal year for the current fiscal year and the plan period. A reduction in the overall level of expenditure authorized for the year in respect of the total costs approved for the year concerned above the total costs determined in accordance with the requirements of paragraph 3 of this article additional oil and gas revenues of the federal budget to be transferred to the Reserve Fund or to the National Welfare Fund, or from the Reserve Fund to cover the federal budget deficit. supplement paragraph 6 with the following: " 6. The total cost of the federal budget for the next fiscal year and the first year of the planning period, as defined in paragraph 5 of this article, is subject to an increase (decrease) in volume (decrease) in comparison with Federal Law on the Federal Budget for the Current Fiscal Year and the Planning Period of the Federal Road Fund in the amount of forecasted federal budget revenues as indicated in paragraphs 2 to 16 of paragraph 3 Articles 179 to 4 of this Code, as well as federal budget expenditures, in accordance with paragraph 8 of article 35 of this Code, provided for in the Federal Budget Act. "; 12) in article 212: (a), in paragraph 2, replace the words" oil and gas revenues "with the words" "additional oil and gas revenues"; b) in the first paragraph of paragraph 3 of the words "oil and gas revenues" should be replaced with the words "additional oil and gas revenues"; 13) in article 213 (2): (a) to add a new paragraph to the third paragraph , to read: " Increase of approved for current The federal budget deficit may not exceed the total amount of the federal budget revenues projected for the current fiscal year (excluding oil and gas revenues of the federal budget). Management of the Reserve Fund and the National Welfare Fund) and increase in the proceeds from the sale of shares and other forms of participation in the capital owned by the Russian Federation, as compared to the amounts recorded in the composition Total federal budget revenues approved for the current fiscal year the source of funding for the federal budget deficit, respectively. "; b) the third to sixth paragraphs are considered to be the fourth to seventh, and to be declared invalid, respectively; 14) in paragraph 1 of Article 232 of the word "oil and gas revenues" should be replaced by the words "additional oil and gas revenues". Article 2 Amend the Federal Law of April 26, 2007 No. 63-FZ "On introducing changes to the Budget Code of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2117; N 45, sect. 5424; N 46, st. 5553; N 49, sect. 6079; 2009, N 1, est. 18; N 15, sect. 1780; N 30, sect. 3739; N 39, sect. 4532; N 51, est. 6151; N 52, sect. 6450; 2010, N 19, 100. 2291; N 40, sect. 4971; Russian newspaper, 2012, 7 December) the following changes: 1) in article 1: (a) in paragraph 76: Paragraphs 10 and 11 are void; paragraph 12, delete; paragraphs Thirteenth to fifteenth to declare invalid; sixteenth paragraph, delete; b, paragraph 9, paragraph 181, recognize as void; in paragraphs 14 to 17, paragraph 195, recognize article 5, paragraph 1, of the Constitution of the Republic of the Republic of the Republic of the Article 3 To amend the Federal Law of 30 September 2010 N 245-FZ "On introducing changes to the Budget Code of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4971; 2011, N 41, sect. 5635; 2012, N 31, sect. 4316; Russian newspaper, 2012, 7 December) the following changes: 1) Article 2 to declare invalid; 2) in Article 4: (a) Part 3-recognizing no force; b) in Part 4 of the word "February 1, 2015" Replace "1 February 2016"; 3) in article 5 of the word "1 January 2015" with the words "1 January 2016"; 4) in article 6: (a) of Part 1 and 2, recognizing no force; b) in Part 3 of the word " 1 "Replace the words" 1 February 2016 "; in) in Part 4 of the words" 2012 and 2013 For years, replace the words "2012, 2013 and 2014". Article 4 OF THE PRESIDENT OF THE RUSSIAN FEDERATION (2041) The following changes: 1), article 1, paragraph 4 (a), delete; 2) in paragraph 3 of Article 6 of the word ", subparagraph" (a), delete. Article 5 1. To suspend until 1 January 2013 the operation of paragraph 3, paragraphs 5 to 7, paragraph 4, article 94, paragraph 1, article 96-6, paragraph 3 of article 96-7, paragraph 1 (relating to the purpose of the use of the Reserve Fund), paragraph 2, paragraph 2, paragraph 2 Articles 96-9, paragraphs 4 and 6, paragraph 2 of article 96-10, paragraph 1 (in the oil and gas revenue part of the federal budget), paragraph 3, first paragraph (in terms of the oil and gas revenues of the federal budget) and the second (in terms of income and use) The Federal Budget, the Reserve Fund and the Fund paragraph 5, paragraph 6 (on the publication of the revenue and on the use of the oil and gas revenues of the federal budget, on the enrolment of funds in the Reserve Fund and the National Welfare Fund) of Article 96-12, paragraph 2 (part of the oil and gas revenues of the federal budget and revenues from the management of the Reserve Fund and the National Welfare Fund) and the first paragraph of paragraph 3 (in the oil and gas revenues of the federal budget and the proceeds from the allocation of funds) of the Reserve Fund and the National Welfare Fund) of Article 212, paragraphs Article 213, third and sixth paragraph 2 (in part of the oil and gas revenues of the federal budget and revenues from the management of the Reserve Fund and the National Wealth Fund) and paragraph 1 of Article 232 (in the part of the oil and gas revenues of the federal budget and Income from the management of the Reserve Fund and the National Welfare Fund) of the Budgetary Code of the Russian Federation (Legislative Assembly Russian Federation, 1998, No. 31, sect. 3823; 2000, N 32, sect. 3339; 2003, N 52, sect. 5036; 2004, N 34, sect. 3535; 2005, N 1, est. 8; 2006, N 52, sect. 5503; 2007, N 18, 100 2117; N 45, sect. 5424; 2008, N 30, 3597; 2009, N 1, est. 18; N 15, sect. 1780; N 48, sect. 5733; N 51, est. 6151; 2011, N 15, sect. 2041; 2012, N 31, est. 4316). 2. To suspend until 1 January 2014 the paragraph of second paragraph 4 of Article 94 and paragraph 2 of Article 961-12 of the Budget Code of the Russian Federation . OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3823; 2000, N 32, sect. 3339; 2003, N 52, sect. 5036; 2004, N 34, sect. 3535; 2007, N 18, sect. 2117; N 45, sect. 5424; 2009, N 1, st. 18; 2011, N 15, sect. 2041). 3. To suspend up to 1 January 2016 the paragraph of the second paragraph 4-1 of Article 96-11 (as part of the allocation of proceeds from the fiducials of the National Welfare Fund to the growth of the National Welfare Fund transferred to OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3823; 2003, N 52, sect. 5036; 2007, N 18, sect. 2117; N 45, sect. 5424; 2008, N 48, 5500; 2009, N 1, article (18). Article 6 1. To be declared void from the date of the official publication of this Federal Law: 1) Article 3, paragraph 1 (a) of the Federal Law 2) Article 2 of the Federal Law of 28 July 2012 N 127-FZ " On amendments to the Budget Code of the Russian Federation, to become Federal Law "On amendments to the Budget Code of the Russian Federation and other legislative acts of the Russian Federation" and federal law "On the federal budget for 2012 and planning period 2013 and 2014" Russian Federation, 2012, No. 31, Art. 4316). 2. Admit invalid as of 1 January 2013: 1) Paragraph 3 of "z" and the third and fourth indent of article 2, paragraph 1, of the Federal Law dated 2 November 2007 N 247-FZ "On introducing amendments to the Budget Code of the Russian Federation and the Federal Law" On Amendments to the Budget Code of the Russian Federation regarding the regulation of the budgetary process and the enforcement of OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5424); 2) article 3, paragraph 2 (b), of the Federal Law of 9 April 2009, N 58-FZ " On amendments to the Budget Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1780); 3) article 2, paragraph 2 (b), of the Federal Law of 17 December 2009 N 314-FZ " On amendments to certain OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6151); 4) article 2, subparagraphs (a) and (b) of article 3, paragraph 3, of the Federal Law of 6 October 2011 N 270-FZ " On amendments to OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5635). Article 7 1. This Federal Act shall enter into force on 1 January 2013, with the exception of the provisions for which this article establishes a different time frame for their entry into force. 2. Article 1, paragraphs 2, 10 and 11, article 2, paragraph 1, subparagraph (a), article 3, paragraph 2, and article 5 of this Federal Law shall enter into force on the date of its official publication. 3. Subparagraph 3 (b) and subparagraph (c) of article 1, paragraph 8, of this Federal Act shall enter into force on 1 January 2014. President of the Russian Federation Vladimir Putin Moscow, Kremlin 25 December 2012 N 268-FZ