Key Benefits:
On Amendments to the Budget Code of Ukraine
(Information Of The Verkhovna Rada (VR), 2013, No. 43, pp. 619)
Verkhovna Rada of Ukraine Orders:
1. Carry to Budget Code of Ukraine (Information of the Verkhovna Rada of Ukraine, 2010, No. 50-51, p. 572; with the changes made by the Laws of Ukraine dated 12 January 2012 No. 4318-VI, dated 5 July 2012 No. 5067-VI, No. 5081-VI and No. 5083-VI and 6 September 2012 No. 5204-VI) such changes:
(1) In the third sentence of paragraph 36 of the part of the first article 2, the words "The village head", replace "Silski, village head";
(2) Article 4 is supplemented by a part of the fifth such content:
" 5. The changes to this Code can be made solely by laws on the introduction of changes to the Budget Code of Ukraine ";
(3) a paragraph of the twelfth section of the fourth article 13 supplements with the words " including measures for the public needs of land and placed on them other objects of fixed property in private property physical or "Legal persons";
(4) Article 15 will complement parts of the third and fourth such content:
" 3. Sources from the formation of the Special Fund of the State Budget of Ukraine in part of the funding are:
1) credit (loans) involved by the state from foreign states, banks and international financial organizations to implement investment programs (projects);
(2) Other income defined by the Law on the State Budget of Ukraine.
4. In case of a reduction in the volume of sources of financing of the state budget of a certain type compared to the amount determined by the law on the State Budget of Ukraine, is allowed by the decision of the Cabinet of Ministers of Ukraine, agreed with the Committee of the Verkhovna Rada of Ukraine The budget, an increase in the volume of sources of financing of the state budget of another type with the limits of the marginal volume of the annual deficit of the state budget ";
(5) The paragraph of the first part of the first article 16 is set out in this edition:
" 1. Public borrowing is carried out within the limits defined by the Law on the State Budget of Ukraine (except in cases stipulated as part of Article 15 of this Code and the paragraph of the first part of this article), with the approval of the marginal volume of state The debt to the end of the budget period (except for the case of the fourth Article 15 of this Code) ";
(6) Part of Article 24 - 1 After the words "the use of such funds" would be supplemented with the words "(including the terms and conditions of the local budget)";
(7) Article 29 is set out in such an editorial:
" Article 29. State Budget of Ukraine Revenue Store
1. Income from the State Budget of Ukraine includes budget revenues, except for those under Articles 64, 66, 69 and 71 of this Code are enshrined in local budgets.
2. Prior to the revenues of the General Fund of the State Budget of Ukraine are:
(1) 50 percent of the tax on the income of individuals paying (listed) in the territory of Kiev;
2) Tax for profit of enterprises (except tax, determined by paragraph 2 of the part of the first Article 69 of this Code);
(3) 50 percent of the collection for the special use of forest resources in part of the wood prepared in the order of the main use of the main use;
(4) 50 percent of the collection for special use of water (except collecting for the special use of water water objects of local importance);
5) 50 percent of the fees for the use of superframes to extract minerals of public value (aside from the use of supercharged oil, natural gas and gas condensate production, which is credited to the general public fund). The budget is in its entirety);
(7) Excise tax on the products produced in Ukraine (excluding items) (except for the excise tax, defined by paragraph 1 of the third of this article, and paragraph 6 of the part of the first article 66 of this Code);
8) an excise tax from the imported goods of Ukraine to the customs territory of Ukraine (except for the excise tax defined by paragraph 2 of the third of this article);
(9) In accordance with paragraph 3 of the third part of this article, in addition to the customs;
(11) The rent for transit of natural gas pipelines to the territory of Ukraine;
(12) The rent for oil and oil products by road oil and oil pipelines and the territory of Ukraine;
(13) The rent for transit of pipelines by the ammonia territory of Ukraine;
14) collect in the form of a target allowance for a current tariff on electrical and thermal energy, other than electricity produced by qualified cogeneration installations;
(15) A target allowance for a valid natural gas tariff for consumers of all forms of property;
(16) The collection for the use of the radio frequency resource of Ukraine;
17) part of the net profit (income) of state unitary enterprises and their associations removed to the state budget in accordance with the law, and dividends (income) listed on the shares (parts, rations) of the host societies, in statutory capital State property;
18) funds listed by the National Bank of Ukraine in accordance with Law of Ukraine "On National Bank of Ukraine" ;
19) the fee for placing temporary free funds of the state budget (other than funds received by higher and vocational training facilities from placing on deposits temporarily free of budget funds received for paid services if necessary). By such institutions the law is granted the appropriate law);
20) funds received by Ukraine ' s foreign diplomatic institutions as a fee for placing proper budget funds on the current accounts of foreign banks;
21) payments related to the stay of the Black Sea Fleet of the Russian Federation in Ukraine, according to the concluded May 28, 1997 Agreements between the Government of Ukraine and the Government of the Russian Federation on mutual calculations related to the division of the Black Sea Fleet and the position of the Black Sea Fleet of the Russian Federation in the territory of Ukraine ;
22) payments related to the implementation of the Agreement between the Cabinet of Ministers of Ukraine and the Government of the Russian Federation on the participation of the Russian Federation in the development of the socio-economic sphere m. Sevastopol and other settlements in which the military formations of the Black Sea Fleet of the Russian Federation are stationed in Ukraine;
(23) The funds from sanctions (fines, penny, etc.) applied in accordance with the law (except penalties designated by paragraphs 11, 12 and 13 of the first article 69 of this Code);
24) the fee for providing administrative services;
25) the fee for licences on certain types of economic activity (except for the licence fee defined in part of the first article 69 of this Code);
(26) The Assembly for the Training of the State Registration of Copyright and Treaties relating to the author's rights to the work and the fee for the receiving of the checkmarks;
27) the payment for issuing permits to the right of entry into the territory of Ukraine, removal from the territory of Ukraine or transit through the territory of Ukraine on drugs, psychotropic substances and precursors;
(28) The gathering for issuing special permission permits and funds from the sale of such permits;
29) the fee for the allocation of the license plate;
30. State registration of ionizing radiation sources (registration fee);
31) charge for the design of the identification of foreign Ukrainian;
32) funds received for the conduct of consular actions on the territory of Ukraine, and the funds received for the conduct of consular actions outside of Ukraine;
33) executive assembly, beheaded by the public executive service;
34) proceeds from the rent for use by the holistic property complex and other public jersey (except for the rent specified by paragraph 10 of the third part of this article and the third part of the fifth article 19) Law of Ukraine "On lease of state and communal property" );
35) state customs in part that, according to the law, is credited to the state budget;
36) is the only gathering that is carried out in the points of pass through the state border of Ukraine;
38. Customs fees of customs formalities outside the location of customs authorities or outside the work time set for customs authorities;
39) funds from the implementation of the property confiscated by the decision of the court, the treasures that are monuments of history and culture, property, of the state of the state in the order of inheritance or gift;
40) funds from the implementation of redundant space equipment for military and dual purpose;
(41) funds from the implementation of redundant weapons, military and special equipment, immovable military property of the Armed Forces of Ukraine and other entities in accordance with the laws of Ukraine of military formations, law enforcement and other public bodies;
42) deductions from the amount of funds spent on the advertising of tobacco products and/or alcoholic beverages within Ukraine;
43) proceeds to the State Specialized Fund for the financing of public spending on aviation activities and participation of Ukraine in international aviation organizations;
44) fee for filing complaints to the appeal body according to Article 18 Law of Ukraine "On State Procurement" ;
45) funds received from the provision of procurement procedures to ensure their offer of competitive bidding, which are not subject to the return of these participants, in cases foreseen The Law of Ukraine "On the exercise of public procurement" In part of the implementation of procurement through the budget of the state budget;
(46) The funds received from the participant are the winners of the procurement procedure during the signing of the procurement contract as a provision for this treaty not to be returned to the winner, in part of the procurement process at the expense of funds State budget;
47) funds from the realization of the products of the recycling of solid rocket fuel;
48) the fee for providing public guarantees and loans (a loan) involved by the state, and the charge fees (loans) involved by the state;
49) the fee for use of credit from the state budget;
(50) Interest on the use of preferential long-term public loans given to young families and single young citizens to build (reconstruction) and purchase of housing;
(51) The assembly is on mandatory state pension insurance, which in accordance with the law are paid by the trade of jewellery from gold (other than engagement ring), platinum and precious stones and under the ownership of passenger car ownership, from operations. Purchasing (sale) of real estate, from the use and provision of cellular mobile communications;
52) concession payments on the object of state ownership;
53) funds from the realization of precious metals and precious stones obtained by the state institution authorized to carry out operations with precious metals and precious stones;
54) 80 percent of funds received by businesses, institutions and organizations held at the expense of the state budget, according to scrap and waste gold, platinum, platinum group metals, precious stones, and 50 percent of the funds, Received by these enterprises, institutions and organizations for the form of scrap and waste silver;
55) funds from the use (implementation) of the part of the products produced, which remain in the ownership of the state according to the product distribution agreements;
56) 10 percent of the funds from the sale of land areas of the non-agricultural purpose or the rights of those in state ownership to the separation of state and communal property (except for land areas of the (a) The purpose of the sale of the land to be owned by the public property, which is owned by the State of the Republic of the United States of America. are located objects subject to privatization; funds from land sales Non-agricultural purposes or rights of them that are in state ownership after the separation of state and communal property;
57) funds received from the UN secretariat, NATO, EU, OSCE or other international organization for the participation of Ukraine in international operations with the maintenance of peace and security;
58) funds transferred to the state budget from local budgets;
(59) Other income, which in the established order are credited to the general fund of the state budget.
3. Sources of the special fund of the State Budget of Ukraine in part of the income are:
1) an excise tax from the products produced in Ukraine of the food products (products) in part of the petroleum products and vehicles;
2) an excise tax of imported goods goods (products) in part of petroleum products and vehicles;
(3) To be brought in for petroleum products and vehicles and buses to them;
(4) An environmental tax that is coping for the formation of radioactive waste (including the already accumulated) and/or temporary storage of radioactive waste by their manufacturers more than established by special conditions of the licence;
(6) Travel for travel by road vehicles and other self-propelled vehicles and machinery, wagon or baritone parameters that exceed normative action;
(7) 30 per cent of the money transfer fees, which are in violation of environmental protection laws through economic and other activities;
8) funds received in accordance with Article 8 Law of Ukraine "On ordering of issues related to nuclear safety" (including the entry of the debtors of the past years behind these funds), and the income from the placement of these funds in securities according to Article 9 of the same Law of Ukraine;
(9) The socioeconomic compensation for the risk of population living in the area of the surveillance area;
10) its own revenues (including the scientific institutions of the National Academy of Sciences of Ukraine and the Industry Academy of Sciences), held at the expense of the state budget, including the rent for the use of the military master, the Mayan The National Academy of Sciences of Ukraine and the Industry Academy of Sciences, 50 percent of the rent for the use of other mine owned by the budget institutions, which are held at the expense of the state budget;
11) proceeds from the realization of the material values of the state reserve;
12) proceeds from the implementation of the dissolved material values of the mobilisation reserve;
(13) The entry into aid programmes of the European Union;
14) other revenues defined by law on the State Budget of Ukraine.
4. If the law establishes a new kind of state budget income, its enrollment to the general or special fund is determined by the Law on the State Budget of Ukraine for the period prior to the submission of relevant changes to this Code.
5. The Law on the State Budget of Ukraine may refer to the appropriate budget period of the individual income of the general (special) fund of the State Budget of Ukraine or of their part, which are defined by part of the second (third) of this article, to the special "(general) Fund of the State Budget of Ukraine";
Item 3 of the second should read "if the other is not established by the State Budget Law of Ukraine";
Part of the third set in this edition:
" 3. Sources from the formation of the Special Fund of the State Budget of Ukraine in part of the credit are:
1) the return of loans issued from the state budget to individual rural developers on the construction (reconstruction) and the purchase of housing;
2) the return of loans issued from the state budget to young families and single young citizens to build (reconstruction) and purchase of housing, and foam;
3) the return of loans given from the state budget to farm farms;
4) the return of funds provided for the formation of the Agricultural Fund of the State Interventive Fund, as well as for the procurement of materials and technical resources for agricultural commodity manufacturers;
5) the return of the loans issued from the state budget, which have the target purpose under the Law on the State Budget of Ukraine ";
complementing part of the fourth such content:
" 4. The funds received from the Special Fund of the State Budget of Ukraine according to the relevant sections of Part 3 of Article 15, parts of the third article 29 and part of this Code's third article, are directed according to:
1) implementation of investment programs (projects), including by way of relending or granting transfers (by sources defined by paragraph 1 of part of the third article of this Code);
(2) the development of the network and maintenance of public road roads, the execution of debt obligations under the loans received under state guarantees on the development of the public road network (according to sources determined by the Paragraphs 1, 2, 3 and 6 of the Third Article 29 of this Code);
(3) Subvenation from the state budget to local budgets for construction, reconstruction, repair and maintenance of streets and roads of communal property in localities (by sources designated by paragraphs 1, 2, 3 and 6 of the third article of the Code);
4) to carry out work in the field of handling of the radioactive waste of non-nuclear cycle and elimination of radiation accidents, construction of the launch complex "Vector" and operation of its facilities, support for environmentally sound condition in the exclusion zones and Unconditional (compulsory) subdivisions, support in the safe state of the grid and the facility "Cover" and measures to prepare for the exploitation of Chernobyl Nuclear Power Plant (by sources defined by paragraph 4 of the part of the third article 29 of this Code);
5) ensuring the exercise of justice, strengthening the material and technical framework of the courts, including the establishment and ensuring of the functioning of the Unified Judicial Information System, the web portal of the judiciary, computer local networks, modern systems fixing the judicial process, acquisition and maintenance of computer and copy-making equipment, the implementation of an electronic digital signature (by sources defined by paragraph 5 of the part of the third article of this Code);
6) implementation of environmental measures, including protection against harmful actions of water of rural settlements and agricultural land (by sources defined by paragraph 7 of the part of the third article 29 of this Code);
(7) Acquisition of securities according to Article 9 Law of Ukraine "On ordering of issues related to nuclear safety" (by the sources defined by paragraph 8 of the part of the third article 29 of this Code);
(8) Subvenence from the national budget for local budgets to fund the socio-economic compensation measures of the population living in the territory of the surveillance area (by sources defined by paragraph 9 of part of the third article 29 of this Code);
(9) The measures defined by the paragraphs fourteenth to the twenty-first part of the fourth Article 13 of this Code (by the sources defined by paragraph 10 of the part of the third article 29 of this Code);
(10) The accumulation (increment) of the material values of the state material reserve (by 90 per cent of the sources defined by paragraph 11 of the third article of Article 29 of this Code);
11) maintenance of the state material reserve (by 10 per cent of the sources defined by paragraph 11 of the part of the third article 29 of this Code, and sources defined by paragraph 12 of part of the third article 29 of this Code);
(12) Implementation of European Union aid programs (through sources defined by paragraph 13 of the part of the third article of this Code);
(13) State preferential lending of individual rural forwarders for construction (reconstruction) and acquisition of housing (by sources defined by paragraph 1 of part of this article);
(14) Implementation of the State Youth Care Programme (by sources defined by paragraph 2 of the third part of this article);
15) providing loans to farm farms (by sources determined by paragraph 3 of the third of this article);
16) formation of the Agrarian Fund of the State Interventive Fund, costs of Agrarian Fund, associated with the storage, transportation, recycling and export of state price controls of the state intervention fund, as well as Procurement of material and technical resources for the needs of agricultural products (by sources defined by paragraph 4 of the third part of this article);
17) the implementation of programs and measures defined by the Law on the State Budget of Ukraine (by sources defined by paragraph 2 of Part 3 of Article 15, paragraph 14 of Part 3 of Article 29 and 5 of Part III of this article) ";
(9) Article 51 is supplemented by part of the eleventh such content:
" 11. The credit debt that formed at the end of the current budget period in local budgets by budget obligations taken by capital transfers from the state budget to local budgets and the state fund of the regional government. "The development of the state budget stipulated in the following budget periods for the implementation of relevant programmes and measures";
(10) Paragraph 3 of part 2 of the second article 60 exclude;
11) entries 6-11, 13 and 14 of the first article 64 exclude;
(12) the paragraph of the second part of the third article 65 to exclude;
in paragraph 6 of the word "which is referred to the special fund of the state budget under the law on the State Budget of Ukraine" to replace the words and figures of "defined paragraph 1 of the part of the third article 29 of this Code";
(b) Paragraph 2 of the Second Exclusion;
14) in part of the first article 69:
in paragraph 8 of the word "in part" to exclude;
complementing items 10 - 1 , 10 - 2 , 10 - 3 , 10 - 4 , 10 - 5 , 10 - 6 , 10 - 7 and 10 - 8 such content:
" 10 - 1 ) a fee for licenses for certain types of economic activity and certificates issued by the Council of Ministers of the Autonomous Republic of Crimea, regional and district state administrations, the executive bodies of the respective local councils, which are counted According to the budget of the Autonomous Republic of Crimea, the regional and district budgets, the budgets of local government;
10 - 2 ) The licenses and certificates are payable to the budget of the Autonomous Republic of Crimea, the regional budgets, the city budgets cities of Kyiv and Sevastopol the licensees for the work of the activities;
10 - 3 ) The payment for licenses for the production of alcohol ethyl, connial and fruit, alcohol ethyl adjusted grape, alcohol ethyl-adjusted fruit, alcohol-raw alcohol, alcohol-raw alcohol, alcoholic beverages and tobacco To the budget of the Autonomous Republic of Crimea, the regional budgets, the city budgets cities of Kyiv and Sevastopol are licensed for the place of activity;
10 - 4 ) The license fees for the right to export, import and wholesale trade of alcohol ethyl, horse and fruit, alcohol ethyl adjusted grapes, alcohol ethyl-adjusted plated fruit, alcohol-raw alcohol, alcohol-raw alcohol Is credited to the budget of the Autonomous Republic of Crimea, the regional budgets, the city budgets cities of Kyiv and Sevastopol by the licensees for the work of the activities;
10 - 5 ) Payment of licenses for export, import of alcoholic beverages and tobacco products, which are credited to the budget of the Autonomous Republic of Crimea, the regional budgets, the city budgets of Kyiv and Sevastopol by the licensees for the work of the activities;
10 - 6 ) Fees for public registration (aside from the registration fee for the State registration of legal persons and individuals-entrepreneurs), which is credited to the Budget of the Autonomous Republic of Crimea, the regional budgets, urban budgets cities of Kyiv and the Sevastopol;
10 - 7 ) Payment for licenses for the right to trade with alcoholic beverages and tobacco products, which are credited to the budget of the Autonomous Republic of Crimea, the regional budgets, the city budgets cities of Kyiv and Sevastopol the licensees for the work of the activities;
10 - 8 ) Payment for licenses for the right of retail alcohol and tobacco products to the budget of the Autonomous Republic of Crimea, regional budgets, urban budgets cities Kyiv and Sevastopol Activities ";
(15) The first sentence of a fifth article 71 after the words "Funds of the development budget" complemented with the words "for the implementation of the activities for the construction, reconstruction and restoration of facilities of the production, communication and social infrastructure";
16) in the second sentence of part 2 of the second article 85 the word "operation" shall be replaced by the word "hold" and supplemented by the words "or by the decision of the Cabinet of Ministers of Ukraine";
17) Part of the first article 87 to complement paragraph 20 - 1 such content:
" 20 - 1 ) Financial support for public associations in the competitive basis for the execution of public policy tasks ";
18) in part of the first article 89:
In sub-item "b" (2), "Lycea, Gymnasium, Collegium", replace "liceum (Lycée internates), gymnasia (gymnasi-internati), collegium (internal/internment)";
a paragraph of the third sub-item "b", paragraph 4, after the words "multipurpose families", add to the words " children's houses and to foster families, which are not less than three or more children, as well as families (except for multi-valued families); There are no fewer than three or more children in less than a year, given those who have custody or taking care of ";
(19) Part of the first Article 91 complement paragraph 20 - 1 such content:
" 20 - 1 ) Financial support for public associations in the competitive basis for the execution of regional policies ";
(20) Part of the second article 93, to read:
" 2. The city (the city of the republican Autonomous Republic of Crimea and the regional importance) of the Council may transfer funds to the implementation of the expenditures of local budgets, which are counted in the definition of the scope of the inter-budget transfers under Article 89 of this Code, The district, city (city of the republican Autonomous Republic of Crimea and regional importance) is welcome in the form of an inter-budget transfer according to the district, city (city of the republican Autonomous Republic of Crimea and regional significance) of the budget. The district council may transfer funds for the expenditures of local budgets, which are counted in the definition of the scope of the inter-budget transfers under Article 89 of this Code, the district, city (city of the Republican Autonomous Republic of Crimea, etc.). (a regional basis) is welcome in the form of an inter-budget transfer according to the district, urban (city of the Republican Autonomous Republic of Crimea and regional significance) of the budget.
City (the city of the republican Autonomous Republic of Crimea and regional importance), the district council may transfer funds to the implementation of the expenses of local budgets, counted in the definition of the volume of inter-budget transfers under Article 89 of this year. The Code, the Supreme Council of the Autonomous Republic of Crimea, is held in the form of an inter-budget transfer according to the budget of the Autonomous Republic of Crimea, a regional budget. The Supreme Council of the Autonomous Republic of Crimea, the regional council may transfer funds to the implementation of the expenditures of local budgets, which are counted in determining the volume of inter-budget transfers under Article 90 of this Code, the city (city of republican). The Autonomous Republic of Crimea and regional importance), a district council in the form of an inter-budget transfer according to the urban (city of the Republican Autonomous Republic of Crimea and regional importance), district budget ";
21) in the paragraphs of the first and second part of the sixth article 98 digits "7-11, 13" and "8-13" to exclude;
22) parts of the third, fourth and fifth articles 102 after the words "multi-purpose families" supplement the words " children's houses of family type and adoptive families, in which not less than a year live according to three or more children, as well as families (other than multiditic families). families), who have three or more children living in at least a year, given those who have custody or taking care of ";
23) in the paragraph of the second part of the first article 103 - 1 the word "monthly" to be replaced by the word "every decadent";
(24) In the paragraphs of the second, third and fourth paragraph 6 of the second article 105, the words "of the development of the development budget" should be replaced by the words "from the volume of such a subvention";
in the fourth digit "1-4" and "7-11, 24-26" replace "2-5" and "7-10, 25, 34-36" respectively;
the second sentence of the sixth complement of words and figures "and the volumes of the subventions from the state budget to the local budgets of the Verkhovna Rada of the Supreme Council of Crimea, local councils and rural, village, city heads". are distributed in the order defined by Article 61 Law of Ukraine "On election of deputies of the Supreme Council of the Autonomous Republic of Crimea, local councils and rural, village, city heads" ;
Add part to the seventh of the following:
" 7. The local government administration can make decisions on the distribution and redistribution of transfers from the state budget to local budgets between the sessions of the respective local council on the terms of the local government's delegation. the administration with the following amendment to the decision on the local budget ";
(26) In section VI, "Final and Transitional Provisions":
(a) Paragraph 1 was set out in this edition:
" 1. The Code will take effect from 1 January 2011, except:
10 parts of the second article 69 and paragraph 20 - 1 of the first Article 87 and paragraph 20 - 1 Part of the first article 91 (in the wording of the Law of Ukraine dated October 16, 2012 No. 5428-VI) of this Code, which will take effect from 1 January 2014;
2 of the Second Article 60 and paragraph 5 of the second Article 61, which will take effect from 1 January 2015 ";
(b) Paragraph 10 of the Board of Editors:
" 10. The Cabinet of Ministers of Ukraine through July 1, 2013 to ensure the inventory of all regulatory legal acts regulating the application of sectoral regulations in the making of local budgets outstanding in the definition of volume Inter-budget transfers, in particular regarding the network of budgetary institutions, pedagogy, regulations of budgetary expenses, and the setting of the minimum and maximum values of such regulations, depending on the amount of financial resources ";
(c) complement paragraph 15 of this content:
" 15. Allow the Kiev City Council, as an exception to the provisions of articles 72 and 74 of this Code, in 2012 borrowed to the general fund of the city budget of Kyiv to pay for the debt owed to the difference in tariff difference in 2012. thermal energy. "
2. This Act shall take effect from 1 January 2013, except:
subitems 2 , 4 , 5 , 16 , 25 (in part of the amendment to part of the sixth article 108 Budget Code of Ukraine ) and "b" sub-items and "in" sub-item 26, paragraph 1 which will take effect from the day, the following day by the day of its publication;
sub-items 17 and 19. Paragraph 1 Which will take effect from 1 January 2014.
