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Amending The Budget Code Of The Russian Federation And Article 30 Of The Federal Law "on Bringing Changes To Certain Legislative Acts Of The Russian Federation In Connection With The Improvement Of The Legal Status Of The State (Municipal) Institutions

Original Language Title: О внесении изменений в Бюджетный кодекс Российской Федерации и статью 30 Федерального закона "О внесении изменений в отдельные законодательные акты Российской Федерации в связи с совершенствованием правового положения государственных (муниципальных) учреж

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RUSSIAN FEDERATION FEDERAL LAW About making changes to the Budget Code of the Russian Federation and Article 30 of the Federal Law on Amending Russian legislation due to the improvement of the legal position of the State (municipal) institutions " adopted by the State Duma on September 26, 2014 The Federation Council, on 1 October 2014, class="ed">(In the wording of Federal Law of 24.11.2014) N 375-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 27, sect. 2717; N 52, sect. 5572, 5589; 2006, N 1, st. 8; N 6, est. 636; N 45, sect. 4627; N 52, sect. 5503; 2007, N 18, 100 2117; N 45, sect. 5424; N 46, st. 5553; N 50, st. 6246; 2008, N 29, Art. 3418; N 48, sect. 5500; 2009, N 1, article 18; N 15, sect. 1780; N 29, st. 3629; N 30, st. 3739; N 39, sect. 4532; N 51, est. 6151; N 52, sect. 6450; 2010, N 18, sect. 2145; N 19, st. 2291; N 21, est. 2524; N 31, st. 4185, 4192; N 40, sect. 4971; N 46, st. 5918; N 49, sect. 6409; 2011, N 15, sect. 2041; N 49, sect. 7039; 2012, N 26, sect. 3447; N 31, st. 4316; N 50, sect. 6967; N 53, est. 77593; 2013, N 19, st. 2331; N 31, est. 4191; N 52, sect. 6983; 2014, N 26, st. 3389; N 30, sect. 4250) the following changes: 1) in the first indent of article 21, paragraph 3, of article 21, the words "constituent entities of the Russian Federation and municipal entities" should be replaced by the words "of the budgetary system of the Russian Federation"; 2) Article 50, to declare void the words "72 per cent" in paragraph 8, paragraph 2, of article 56, paragraph 8, of article 56, paragraph 4, of article 94, paragraph 4, of the words "in December", delete; (5) Article 96-9: (a) Paragraph 4 should read: " 4. The additional oil and gas revenues of the federal budget are defined as the difference between oil and gas revenues, calculated on the basis of the projected oil price either in the federal budget for the fiscal year, and oil and gas revenues. in paragraph 6: , in the first word "Additional oil and gas revenues", replace the word "forecasted additional oil and gas revenues" "are defined" by "defined"; in paragraph 2 "de facto" delete, the words "in the reporting month multiplied" by "multiplied by", replace the words "effective during the reporting month" with the word "foreseeable"; in the third word "actual" delete, the words " during the reporting month, times ", multiplied by", replace the words "in the current month" with the word "foreseeable"; , in the fourth word "de facto", delete, the words "in the reporting month multiplied" by the word "multiplied" by the word "multiplied" by the word "multiplied" by the word "multiplied". "in force during the reporting month" should be replaced by the word "projected"; , in the fifth word, delete, the words "in the reporting month multiplied" by the word "multiplied" by "in force during the reporting month" should be replaced by the word "projected"; in addition to paragraph 6-1 of the following table of contents: " 6-1. The volume of additional oil and gas revenues, which is formed according to the results of the federal budget, is defined as the difference between the oil and gas revenues made in the federal budget for the fiscal year and the oil and gas revenues, calculated based on the base price of oil. "; g), paragraph 9, amend to read: " 9. The federal law on the federal budget for the regular fiscal year and the planning period and/or federal law on amendments to the federal law may make use of the amount not exceeding the amount set by the federal law. The Federal Law states that the additional oil and gas revenues of the federal budget, as well as the shortfall in the income of the Reserve Fund, will be replaced by the federal budget. of the budget (excluding federal budget revenues) and substitution Sources of financing the federal budget deficit, with a corresponding reduction in the amount of funds to be transferred to the Reserve Fund. The federal law on the federal budget for the next fiscal year and the planning period may provide for the use of the Reserve Fund to replace the additional federal budget. The oil and gas revenues of the federal budget envisaged to replace the Russian Federation's state borrowings in accordance with Article 199, paragraph 7 of this Code. "; 6) in article 96, paragraph 2, of the words" in December " should be deleted; 7) in Article 133-1 a) in the first word "Interbudget" shall be replaced by the words " 1. Interbudget "; b) supplement paragraph 2 with the following: " 2. In accordance with the federal law on the budget of the Federal Compulsory Health Insurance Fund, grants and (or) other inter-budgetary transfers may be granted to the federal budget. "; 8) in article 147: (a) Word "Expenses" should be replaced with the words " 1. Expenses "; b) add to paragraph 2 as follows: " 2. The legislation of the Russian Federation may provide for grants and (or) other inter-budgetary transfers from the budget of the State extrabudgetary fund to the budget of the Russian Federation budget system. "; 9) Article 170 "To declare invalid; 10) to supplement article 170-1 with the following content: " Article 170-1. Long-term budget planning 1. Long-term budgetary planning is carried out through the formation of the Russian Federation's budget forecast for the long term, the long-term budget forecast of the subject of the Russian Federation, as well as the budget projection for the municipal budget. Long-term education, if a representative body of municipal education has decided to form it in accordance with the requirements of this Code. 2. The budget forecast for the long term is the document containing the forecast of the main characteristics of the corresponding budgets (consolidated budgets) of the Russian Federation's budget system, and the financial support indicators for the state budget. (municipal) programmes for the period of their activity, other indicators of the budgets (consolidated budgets) of the Russian budget system, as well as the main approaches to the formulation of the budget policy for the long term. 3. The budget forecast of the Russian Federation, the subject of the Russian Federation for a long-term period, is drawn up every six years for a period of twelve or more years on the basis of the forecast of the Russian Federation's social and economic development, the subject OF THE PRESIDENT OF THE RUSSIAN FEDERATION The budget forecast for municipal education for the long term is drawn up every three years, for six years or more, on the basis of a forecast of the social and economic development of municipal education for the period. The budget forecast of the Russian Federation, the constituent entity of the Russian Federation, and municipal education for the long term may be modified in the light of the change in the outlook for social and economic development, respectively, of the Russian Federation, OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4. The procedure for the development and approval, the period of validity, as well as the requirements for the composition and content of the budget forecast of the Russian Federation, the constituent entity of the Russian Federation and the long-term municipal education shall be established accordingly. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5. Draft budget forecast (draft changes to the budget projection) of the Russian Federation, the constituent entity of the Russian Federation and municipal education for the long term (with the exception of the financial support indicators for the State (municipal) Programmes) are submitted to the legislative (representative) body at the same time as the draft law (s) on the corresponding budget. 6. The budget forecast (changes to the budget forecast) of the Russian Federation, the constituent entity of the Russian Federation, and municipal education for the long term is approved by the Government of the Russian Federation, the highest executive, and the Government of the Russian Federation. The State authorities of the constituent entity of the Russian Federation, the local administration within a period not exceeding two months from the date of the official publication of the law (decision) on the relevant budget. "; reading: " 2. The preparation of the draft budgets is based on: the provisions of the message of the President of the Russian Federation to the Federal Assembly of the Russian Federation, which define the budgetary policy (budgetary policy requirements) in the Russian Federation; The main directions of the fiscal policy and the main directions of the tax policy; main directions of the customs tariff policy of the Russian Federation; forecast of socio-economic development; budget forecast (draft budget forecast, project changes in the budget forecast) for the long term; State (municipal) programmes (projects of state (municipal) programmes, projects of changes to these programmes). "; 12) Article 173 to supplement paragraph 7 , to read: " 7. In order to form the budget forecast of the Russian Federation, the constituent entity of the Russian Federation and municipal education for the long term in accordance with article 170-1 of this Code, a forecast of socio-economic development is being developed. OF THE PRESIDENT OF THE RUSSIAN FEDERATION The Federation, the local administration. The forecast of the social and economic development of the settlement for the long term may be developed by the local administration of the municipality in accordance with the agreement between the local administration of the settlement and the local administration In the municipal area, except as provided for in article 154, second paragraph, paragraph 1, of this Code. "; 13) article 175 shall be declared void; 14) in paragraph 2 of article 179, paragraph 2, the word" two "shall be replaced by" two " in the word "three"; 15) in article 179-4: (a) Amend the text as follows: " 2. The core budget of the Federal Road Fund is set at 345,000,000,000,000.00. "The budget allocations for the corresponding fiscal year will be equal to the level of motor gasoline excise by motor gasoline, straight-run gasoline and excise duties on motor gasoline," the report said. Diesel fuel, motor oil for diesel and (or) carburetor (injection) engines produced in the territory of the Russian Federation received in the budgets of the Russian Federation budget system, increased by 1.1 times. "; b) supplement paragraph 2-1 as follows: " 2-1. The budget allocation for the provision of other inter-budgetary transfers to the budgets of the constituent entities of the Russian Federation for financial support of road activities is included in the budget appropriations of the Federal Road Fund 22.4 per cent of the budget allocated to the Federal Road Fund for the corresponding fiscal year. Other inter-budget transfers from the federal budget to the budgets of the regions of the Russian Federation for financial support of road activities are distributed among the budgets of the constituent entities of the Russian Federation. The distribution of income from excise duties on motor gasoline, straight-run gasoline, diesel fuel, motor oils for diesel and (or) engines in the budgets of the constituent entities of the Russian Federation, established by federal law The federal budget for the regular fiscal year and the plan period. " (c) in paragraph 3: in the first paragraph of the word "inflation projection for the next fiscal year and plan period, and" delete; paragraph 2 to be declared invalid; g) in paragraph 4: to supplement the new paragraph 6 with the following: "interbudget transfers from the federal budget to the budgets of the constituent entities of the Russian Federation."; paragraphs 6 and 7, respectively, should read as paragraphs 7 and 8; 16) in the second paragraph of article 184, paragraph 1, of the words " and the indicators of the consolidated financial balance of the Russian Federation "delete; 17) in article 184-2: (a) the second part of the first paragraph should read: " the main directions of the budget policy and the main directions "(draft amendments to the said passports)"; 18) in paragraph 4 of article 192: (a) in the second word and the main directions of the tax policy of the Russian Federation Replace the words "the words" by "with". of the Russian Federation and the main directions of the customs and tariff policy of the Russian Federation "; (b) Federation, draft amendments to these passports; "; ) paragraph 25, paragraph 5, amend to read: " Calculations of projected volumes of additional oil and gas revenues of the federal budget, projected volumes of the Reserve Fund and the National Wealth Fund the beginning and end of the next financial year and each year of the plan period, as well as their use in the cases laid down by this Code; "; ), to supplement the paragraph with the following: " budget forecast (draft the budget forecast, the draft budget forecast of the Russian Federation for the long term. "; 19) in article 199: (a) in paragraph 1, the words" and the main directions of the tax policy of the Russian Federation " should be replaced by the words OF THE PRESIDENT OF THE RUSSIAN FEDERATION The main directions of the customs tariff policy of the Russian Federation "; b) to supplement paragraph 7 with the following: " 7. Federal Law on the federal budget for the next fiscal year and the plan period may be envisaged in the next financial year and (or) plan period the use of additional oil and gas revenues of the federal budget for replacement. of the Russian Federation in the amount specified by the Federal Act for the corresponding year. "; 20) in article 239, paragraph 1, the words" 218 and 242 "shall be replaced by the words" 218, 242 and 242-6 "; 21) Art. 242-6: " Article 242-6. Execution of the tax authority's decision on collection of the tax, collection, penalties and fines, envisting the recovery of the budget of the budget system of the Russian Federation 1. The decision of the tax authority to recover the tax, collect, penalties and fines, providing for the recovery of the budget system of the Russian Federation's budget system (hereinafter referred to as the decision of the tax authority) is sent by the tax authority to the body, The opening and maintenance of the personal accounts of the executing agency (hereinafter referred to as the debtor), at the place of opening the debtor as the recipient of the relevant budget of the respective accounts to account for the operation of the relevant budget. 2. The opening and maintenance of the debtor's personal accounts, no later than five working days after the date of receipt of the tax decision, notify the debtor of the receipt of the decision of the tax authority and the date of its receipt A copy of the sales tax authority decision. 3. The debtor, within 10 working days from the date of receipt of the notification, shall submit to the authority responsible for the opening and maintenance of the personal accounts, information on the source of the debt, and on the codes of the Russian Federation's budget classification, on which The expenses of the corresponding budget for execution of the decision of the tax authority in relation to the budgetary classification of the Russian Federation for the current financial year must be incurred. To execute the decision of the tax authority by means of the corresponding budget, the debtor, at the same time as the information referred to in the first paragraph of this paragraph, shall submit to the authority responsible for the opening and maintenance of the personal accounts; Payment document to transfer funds in the amount of full or partial execution of the decision of the tax authority, within the balance of the volume of financing reflected in his personal account of the recipient of the corresponding budget, of the Russian Federation. If the debtor fails to comply with the requirements of this article, the authority conducting the opening and maintenance of the personal accounts shall suspend until the time the violation is remedied, the operation of the use of the funds on the front lines. of the debtor's accounts, including the personal accounts of its structural (separate) units, opened in this body (excluding execution of enforcement documents and decisions of the tax authority), with notification of the debtor and its structural subdivisions (separate) units. 4. In the absence or insufficiency of the relevant limits of budgetary obligations and (or) the amount of funding for the full execution of the tax authority, the debtor directs the public authority (the public authority), the authority the local government exercising the budgetary authority of the Chief Administrative Manager (s) of the respective budget under which he is responsible-the requirement that additional budgetary limits be allocated to it (a) Financing of the United States of Enforcement of the decision of the tax authority, indicating the date of its admission to the authority conducting the opening and maintenance of the personal accounts. 5. State authority (public authority), local government body exercising budgetary authority of the Chief Administrative Manager (s) of the corresponding budget within three months from the date of the tax decision The body responsible for opening and maintaining the personal accounts shall ensure that the limits of the budget obligations and/or the amount of the financing of the expenses are made in accordance with the request. 6. The debtor is required to submit a payment document to the opening and maintenance of the personal accounts, in accordance with the established procedure, for the full or partial execution of the decision of the tax authority not later than the following working day After the date of receipt, in accordance with the established procedure, of the limits of the budgetary obligations and/or the volume of financing of the corresponding budgetary classification codes of the Russian Federation, in accordance with paragraph 3 of this article. If the debtor does not comply with the requirements of this paragraph, the opening and maintenance of the personal accounts shall be suspended until the violation has been remedied by the use of funds on the front. of the debtor's accounts, including the personal accounts of its structural (separate) units, opened in this body (excluding execution of enforcement documents and decisions of the tax authority), with notification of the debtor and its structural subdivisions (separate) units. 7. If the debtor fails to comply with the decision of the tax authority within three months from the date of its admission to the authority responsible for the opening and maintenance of the personal accounts, the debtor will suspend the operation until the violation is remediable. expenditures on the personal accounts of the debtor, including the personal accounts of its structural (separate) units, opened in this body (excluding execution of enforcement documents and decisions of the tax authority), with notification the debtor and its structural (separate) units. Transactions on the personal accounts of the debtor are not suspended when the debtor is charged with the opening and maintenance of personal accounts, a document confirming the execution of the tax authority's decision, the document of postponement or the payment of taxes, fees, penalties and fines. In the case of the debtor, the stay or the payment of the suspension of the debtor's personal accounts shall not be carried out during the period of the suspension, payment of the tax, fee, penalties and fines. If the debtor fails to comply with the decision of the tax authority within three months from the date of its admission to the authority responsible for the opening and maintenance of the personal accounts, the organ shall inform the tax authority within 10 working days. 8. The authority conducting the opening and maintenance of the personal accounts shall notify the tax authority when fully executing the decision of the tax authority. ". Article 2 Pause the paragraph of the fourth paragraph until 1 January 2015 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3823; 2000, N 32, sect. 3339; 2003, N 52, sect. 5036; 2007, N 18, sect. 2117; N 45, sect. 5424; 2009, N 15, sect. 1780; N 29, st. 3629; 2010, N 19, sect. 2291; N 31, est. 4185; 2012, N 31, sect. 4316; N 53, sect. 77593; 2013, N 19, st. 2331; 2014, N 26, est. 3389). Article 3 Article 30, paragraph 20 of Article 30 of the Federal Law of 8 May 2010 N 83-FZ " On amendments to certain OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2291; N 49, sect. 6409; 2011, N 30, sect. 4587; N 49, sect. 7039; 2013, N 19, sect. 2331; N 52, sect. 6983), the following changes: 1) after the words "(executive sheet, court order)" add "and decisions of the tax authority to collect the tax, collection, penalties and fines (hereinafter referred to as the tax authority)"; 2) in Paragraph 5: (a) the words "of the debtor's accounts;" should be replaced with the words "of the debtor's accounts."; b) to add the following paragraph: " The decision of the tax authority to seek a recovery from the budget Debtor's institution is sent by the tax authority to the implementing agency opening and maintenance of the debtor's personal accounts; "; (3) paragraph 1 of paragraph 6, after the words" no later than five working days after receipt of an executive document "to be supplemented with the words" or decisions of the tax authority ", to be supplemented by the words" or notification paragraph 7: 4) in paragraph 7: (a) ", after the words" for the full or partial execution of the "to supplement the words or decisions of the tax authority"; b) to add the words "or the decision of the tax authority"; ) to the third paragraph, after the words "for the execution of the submitted executive documents" In the words "or a decision of the tax authority", after the words "or partial execution of the executive document", add the words "or decisions of the tax authority"; d) paragraph 4 after the words "deadlines for the execution of the executive documents" to be supplemented by the words "or decisions of the tax authority" after the words " except for the "to complete the execution of the executive documents" with the words "to supplement the words" and the decisions of the tax authority "; (d) paragraph 5, amend to read: " Transactions on the account of the debtor's budgetary institution are not shall be suspended upon presentation of a document by the debtor's budget institution to the Federal Treasury, confirming the execution of the executive document or the decision of the tax authority, the deferment, the installment, or the deposit Enforcement of judicial acts, instruments abolishing or suspensive effect A judicial act on the basis of which an executive document has been issued, or a document on the deferred or deferred tax authority; "; 5) in paragraph 9: (a) the words" issuing executive document; " with the words "issuing executive document."; b) to be supplemented with the following paragraph: " When performing a full decision of the tax authority, the authority conducting the opening and maintenance of the debtor's personal accounts shall notify this tax authority; "; 6) in paragraph 11: a) in the paragraph The third word "executive production;" to replace the words "on enforcement proceedings."; b) to add the following paragraph: " On the failure of the debtor's budget institution to comply with the decision of the tax authority in within three months from the date of its admission to the body responsible for the opening and maintenance of the personal accounts, the organ responsible for 10 working days informs the tax authority; ". Article 4 Base Budget Federal Road Fund allocation for 2015 is fixed at 56,243 481,500. 50,000 rubles ($1,200 to $1,250); and organizations, up to 1 million rubles In particular, the budget allocated for the provision of other inter-budgetary transfers to the budgets of the constituent entities of the Russian Federation for financial provision of road activities for 2015 in the amount of 21 833 356.0 thousand. -Ruble. In the wording of Federal Law of 24.11.2014 N 375-FZ) Article 5 Confess: 1) paragraphs 156 and 162 of Federal Law 26 -On introducing amendments to the Budget Code of the Russian Federation in the regulation of the budgetary process and bringing it into line with the Russian Federation's budgetary laws OF THE PRESIDENT OF THE RUSSIAN FEDERATION 18, sect. 2117); 2) paragraph 2 (a), paragraph 5 of article 1, paragraph 5, of the Federal Law of 6 April 2011, N 68-FZ " On amendments to OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2041). Article 6 1. This Federal Law shall enter into force on the date of its official publication, with the exception of the provisions for which this article has been set differently. 2. Paragraphs 2 and 3, subparagraphs (a) to (d) of paragraph 5, paragraph 14, subparagraph (a), subparagraph (c), and article 1, paragraph (15), of article 5, paragraph 2, of this Federal Act shall enter into force on 1 January 2015. 3. The provisions of article 21, paragraph 3, of the Budget Code of the Russian Federation (as amended by the present Federal Law) are applicable to the According to the document, the legal relations arising from the preparation and execution of the budgets of the Russian budget system, starting with the budgets for 2015 (for 2015 and the planning period of 2016 and 2017). 4. The provisions of article 170-1 of the Budget Code of the Russian Federation (as amended by the present Federal Law) in the formulation and approval of the budget For the long term, the budget forecast of municipal education for the long term will be applied from January 1, 2015. Until that period, the supreme executive body of the State of the Russian Federation, the local administration of municipal education is entitled to develop and approve a budget projection of the subject of the Russian Federation for the long term, Budget forecasts for municipal education for the long term in the manner prescribed by them. 5. The provisions of paragraphs 2, 2-1 and paragraph 1 of article 179-4 of the budget code of the Russian Federation (as amended by the present Federal Law) are used starting with the determination of the basic level of the federal road fund's budget for 2017. President of the Russian Federation Vladimir Putin Moscow, Kremlin October 4, 2014 N 283-FZ