Key Benefits:
On Amendments to the Budget Code of Ukraine and some other legislative acts of Ukraine
(Information of the Verkhovna Rada (VR), 2015, No. 16, pp. 107)
Verkhovna Rada of Ukraine ruling :
I. Amend the following legislative acts of Ukraine:
1. In The Budget Code of Ukraine (Information of the Verkhovna Rada of Ukraine, 2010, No. 50-51, p. 572):
1) in Part One Article 2:
Paragraph 2 should be supplemented by the words "the budgets of the united territorial communities created according to the law and the promising plan for the formation of the territories of communities";
para. 23 - 1 After the words "the central body of the executive branch, implementing state policy in the treasury service of budget funds" shall be supplemented by the words "(further-Treasury of Ukraine)";
2) Part three Article 5 adds to the words "the budgets of the united territorial communities created according to the law and the promising plan for the formation of the territories of communities";
3) in Part 2 article 8 of the word "Central Executive Body, which provides the formation of the state budget policy" to replace the words " Central Executive Body, which provides the formation and implementation of state financial and budgetary policies (further- Ministry of Finance of Ukraine) ";
4) in second paragraph part of the first article 16 words "a member of the Cabinet of Ministers of Ukraine, responsible for the formation and implementation of the state budget policy, or the person who performs his duties" to replace "by the words" member of the Cabinet of Ministers of Ukraine responsible for the formation and implementation of the state financial and budget policy, or the person who performs his duties (further-the Minister of Finance of Ukraine) ";
5) first paragraph part of the first article 21, to be published in such an editorial:
" 1. Ministry of Finance of Ukraine with the participation of the central body of the executive branch, providing the formation of public policy in the sphere of economic and social development, the National Bank of Ukraine, as well as the principal workers of the state budget This is the forecast of the State Budget of Ukraine for the next planned two budget periods, which is based on the annual letter of the President of Ukraine to the Verkhovna Rada of Ukraine on the internal and external status of Ukraine, the Cabinet of Ministers of Ukraine Ukraine, Forecast and Programme Documents of Economic and Social ";
6) parts Sixth and Ninth Article 23 is set out in this edition:
" 6. If after the law on the State budget of Ukraine (local budget decision) the authority to perform functions or provision of services on which the budget is granted, is passed in accordance with the legislation of the same chief. Budget funds are not stopped and applied to the same functions or services to the other principal of the budget funds, which is entrusted. The transfer of budgetary appointments in the case provided by this part of the article is carried out by the decision of the Cabinet of Ministers of Ukraine (Council of Ministers of the Autonomous Republic of Crimea, the local state administration, the executive body of the respective local council), Agreed with the Committee of the Verkhovna Rada of Ukraine on Budget (relevant commission of the Supreme Council of the Autonomous Republic of Crimea, local council), in Order established by the Cabinet of Ministers of Ukraine ";
" 9. Redistribution of state budget expenditures into centralised measures between administrative and territorial units is carried out by the decision of the Cabinet of Ministers of Ukraine, agreed with the Committee of the Verkhovna Rada of Ukraine on Budget, in the order established. The Cabinet of Ministers of Ukraine ";
(7) First sentence part 2 Article 26 read as follows:
" 2. Control of the name of the Verkhovna Rada of Ukraine for the supervision of the State Budget of Ukraine and their use of the Accounts Chamber ";
8) Part three The text of article 27 is as follows:
" 3. The laws of Ukraine or their separate provisions that affect budget indicators (reduce budget revenues and/or increase budget costs) and are accepted:
not later than July 15, July 15, was first entered into action before the initial planned budget period;
After 15 July, which predates planned, no earlier than the beginning of the budget period behind the planned ";
9) in Article 28 :
Item 2 to supplement " as well as information and analytical materials on major indicators and public budget tasks (accessible to the public) in lunar row from the day of publication of the Law on the State Budget of Ukraine by placing on its official website ";
the second sentence of the paragraph of the eighth after the words "In this" supplement the word "monthly";
part of the second complement paragraph by another such content:
" The purpose, task and expected results to be achieved when executing budget programs is placed by each major state budget contractor on their official website no later than seven days after. The decree of the Verkhovna Rada of Ukraine of the draft law on the State budget of Ukraine ";
10) in Article 29 :
in paragraph 1 - 1 the words "income, calculated" and "interest" would be replaced by the words "passive income" and "interest";
Paragraph 23 of the Board of Editors:
" (23) the funds from sanctions (fines, penny, etc.) applied in accordance with the law (except penalties, defined by paragraphs 37-39 of the part of the first article 64, paragraphs 26 and 27 of the first Article 66 and paragraphs 11, 12, 13 and 13) - 1 Part of the first Article 69 of this Code) ";
in the paragraph 25 digits "21-28" and "18-25" replace with numbers and words "21-25, 27 and 28" and "18-22, 24 and 25";
In paragraph 43, the word "proceeds" would be replaced by the numbers and the words "20 per cent of the revenues";
Part three of the paragraph 6 - 1 and 13 - 2 such content:
" 6 - 1 ) 80 per cent of revenues to the State Specialized Fund for the financing of public spending on aviation activities and participation of Ukraine in international aviation organizations ";
" 13 - 2 ) Join the Disability Social Protection Fund ";
11) part of fourth Article 30 is complementary to paragraphs 19 and 20 of the following:
" (19) the exercise of the central body of the executive branch, which provides the implementation of public policy in the field of civil aviation, participation and representation of Ukraine in international aviation organizations (by sources defined by paragraph 6) - 1 Part of the Third Article 29 of this Code);
(20) Implementation of programmes and measures for the social protection of disabled persons in accordance with the law (by sources determined by paragraph 13) - 2 Part of the Third Article 29 of this Code) ";
12) in Paragraph 12 - 1 Part of Article 38 of the word "information" should be replaced by "information";
13) in Paragraph 1 Part 1 of the first article 40 words "total sum" would be replaced by the words "total sums";
14) in Article 43 :
In the seventh part of the first word "bodies which shall undertake the treasury service of the budget", replace "the bodies carried out by the treasury service of the budget funds (further-the organs of the Treasury of Ukraine)";
In part eight of the words "of their own revenues of higher educational institutions", replace the words "of their own budget institutions";
15) first part Article 53:
" 1. The fact of reexecution of the state budget revenues is recognized on the basis of the official findings of the Accounts Chamber and the Ministry of Finance of Ukraine on the execution of the State Budget of Ukraine at the end of the three quarters in case of the above. The revenues of the state budget, which were accounted for in the schedule of the state budget for the appropriate period, more than 15 percent. Such conclusions are served by the Verkhovna Rada of Ukraine until October 15 of the current year ";
16) Part three Article 59:
" 3. The bodies that control the handling of the budget revenues are presented by the Verkhovna Rada of Ukraine, the President of Ukraine, the Cabinet of Ministers of Ukraine, the Cabinet of Ministers and the Ministry of Finance of Ukraine no later than the 15th month of the month, according to reports such monthly reports. (in the field and area of income and property cut) separately on the consolidated budget of Ukraine, state budget and local budgets:
(1) The actual income of taxes and fees (compulsory payments) and other income of the budget;
(3) On the sum of the amounts paid by the monetary obligations of taxpayers and the amount of payments that are paid and will be listed in the following reporting periods;
(4) about the budget reimbursement of the value added, including information on the budget reimbursement of the budget for the added value ";
17) Part three Article 60 read as follows:
" 3. The bodies that control the handling of the budget revenues are presented by the Verkhovna Rada of Ukraine, the President of Ukraine, the Cabinet of Ministers of Ukraine, the Audit Chamber and the Ministry of Finance of Ukraine such quarterly reports (in the field and territory of Ukraine). Cutting of sources of income and property forms) separately on the consolidated budget of Ukraine, of the state budget and local budgets:
1) about the amount of the retired tax debt-not later than 35 days after the end of the quarter;
2) about the dissolved and unbuilt amounts of tax debt and cash obligations of taxpayers-not later than 35 days after the end of the quarter;
3) on the amount of tax exemptions provided, including loss of budget revenues from their provision-not later than 50 days after the end of the quarter and not later than 70 days after the end of the year ";
18) first part Article 62:
" 1. The Chamber of Accounts of Ukraine for two weeks since the official submission of the Cabinet of Ministers of Ukraine, the annual report on the execution of the law on the State budget of Ukraine prepares and delivers to the Verkhovna Rada of Ukraine inferences about the fulfillment of the law on the State budget of Ukraine with the evaluation of the effectiveness of the government budget of the state budget, as well as suggestions for the removal of violations found in the reporting budget and the improvement of the budget process in general ";
19) in Article 64 :
in the name of the word "income", in the words "revenues of the general fund";
Items 1 - 1 and 15 put in such an editorial:
" 1 - 1 ) 40 percent tax on income of individuals (excluding tax on income of individuals identified by paragraph 1) - 1 part of the second article 29 of this Code) that pays (listed) according to Tax Code of Ukraine on the territory of the city of Kyiv and is credited to the budget of the city of Kyiv; 100 per cent tax on income of individuals (excluding tax on income of individuals identified by paragraph 1) - 1 Part of the second article 29 of this Code, which is paid (listed) according to the Tax Code of Ukraine in the territory of Sevastopol and is credited to the budget of the city of Sevastopol ";
"(15) a state customs that is credited to the budgets of local government for the place of committing actions and issuance of documents";
In paragraph 31, the words "local budgets" would be replaced by the words "appropriate local budgets";
in paragraph 34 of the word "(except for concession payments on communal property, the founder of which is district, city councils, united territorial communities that have targeted conjugation under the law)" to replace words and numbers " (excluding concessions) paragraph 3 of the first article 69 - 1 (This Code) ";
in paragraph 37 - 1 The words "penalties for violations of the legislation in the sphere of production and penalties for violations of the production laws" replace the words "penalties for violations of the legislation in the field of production";
In paragraph 39, the words "local budgets" would be replaced by the words "appropriate local budgets";
The forty-first session of the Committee is as follows:
" 43) 25 percent of the environmental tax (excluding the environmental tax that is coping for radioactive waste (including already accumulating) ta/or temporary storage of radioactive waste by their producers over established special conditions the licenses) that are paid (listed) according to Tax Code of Ukraine in the relevant territory (except in the territory of Kiev and Sevastopol) and is counted to the budgets cities of the Republican Autonomous Republic of Crimea and regional significance, budgets of the united territorial communities; 80 percent of the environmental tax (except for (including the already accumulated) and/or the temporary storage of radioactive waste (including those of the above), which is paid (listed) According to The Tax Code of Ukraine on the territory of Kiev and Sevastopol is and is counted according to the budgets of the cities of Kyiv and Sevastopol ";
20) in Article 66 :
in the name of the word "income", in the words "revenues of the general fund";
17 supplements with the words " (other than funds received by higher and professional and technical institutions from placing on deposits of temporary free budget funds received for the provision of paid services if such establishments are provided in accordance with Right) ";
In paragraph 23, the word "registration" would be replaced by the word "administrative";
in paragraph 29 of the word "(except for concession payments on communal property objects, the founder of which is the Supreme Council of the Autonomous Republic of Crimea, the regional councils that have targeted conjugation under the law)" to replace words and numbers " (excluding concessions) paragraph 3 of the first article 69 - 1 (This Code) ";
21) in Article 67 :
in the paragraph of the first part of the second word and the numbers "64-66 and part of the first article 69" and "part of the second article 69" Replace according to the words and figures "64, 66 and 69" and " Article 69 - 1 ";
in part the third digit and the word "64 and 69" replace the numbers and word "64, 69 and 69" - 1 ";
22) in third paragraph agenda item 5 of the second article 67 - 1 Figures "7-13, 15 -17" replace "7-17";
23) in Article 69 :
in the name of the word "Domoves", replace the words "Den of the general fund";
"10) the fee for placing temporary free funds of budgets of the cities of district value, rural, village budgets";
Paragraph 14 should be added to the words "the founder of which are city (district), rural and rural councils";
in paragraph 16 of the word "(except for concession payments on communal property, the founder of which is city (district value), village and rural councils that have targeted conjugation according to the law)" replace with words and numbers " (in addition to of the provisions identified by paragraph 3 of Part 1 of the first Article 69 - 1 (This Code) ";
para. 20 - 2 Set out in this edition:
" 20 - 2 ) (a) State of the State of the Republic of the United States of the United States of America;
24) in Part One Article 69 - 1 :
(2) After the words "and the regional importance", add to the words "the budgets of the united territorial communities created according to the law and the promising plan for the formation of the territories of communities";
4 after the words "city budgets" complements the words "budgets of the united territorial communities created by law and a promising plan to form the territories of communities";
Paragraph 5 shall be complemented by the words "budgets of the united territorial communities created according to the law and a promising plan to form the territories of communities";
In paragraph 9, the words "other subventions" would be replaced by the word "subvention";
25) in Article 71 :
In paragraph 5, the words "proceeds from the sale" would be replaced by the words "including funds from sale";
in paragraph 8 digits and the words "13 and 14 of the second article 69" replace the numbers and words " 10 and 11 of the first article 69 - 1 ";
in paragraph 2 of the second digit and the words "2-15 of the second article 69" replace the numbers and words "2-13 of the first article 69" - 1 ";
26) in Paragraph 1 Part 2 of the second article 76 words "total sum" would be replaced by the words "total amounts";
27) in Article 77 :
"In the case of non-adoption of the law on the State budget of Ukraine" to replace words and digital "If by 1 December preceding the planned, the Verkhovna Rada of Ukraine is not adopted by the Law on the State Budget of Ukraine";
28) in Article 79 :
In part one of the first words and the numbers "paragraphs 4 and 5 of the second article 41 of this Code" replace "with regard to the need to conduct protected areas of the local budget";
in part two of the word "(aside from the allocation of funds from the contingency fund of the appropriate budget)" (in addition to cases involving funds from the reserve fund of the respective budget and the conduct of outstanding expenditures Transfers from the state budget to local budgets) ";
in part three words and numbers "and items 3-5 of the second article 41 of this Code" replace with the words and figures " and the law on the State budget of Ukraine at the appropriate budget period (in the case of an untimely entry into force such a law) 3-5 of the second article 41 of this Code) ";
29) parts Second and Third Article 86 complement the words "and budgets of the united territorial communities created under the law and the promising plan for the formation of the territories of communities";
30) in Paragraph 4 Part of Article 87 of the word "payment" shall be replaced by "payment";
31) sub-paragraph "a" Section 3, paragraph 3, of the first article 89, in this edition:
" (a) Primary health care, outpatient clinic and hospital aid (public hospitals, sex houses, polyclinics and outpatient clinics, general dental clinics, and hospital hospitals, medical outpatients, Medical and medical care centres, centres of primary medical (medical and sanitation) ";
32) paragraph 3 Paragraph 6 of Part Two of Article 105 after the words "regional importance" to supplement the words "budgets of the united territorial communities created according to the law and the promising plan for the formation of the territories of communities";
33) in Article 109 :
The eighth part of the first article is as follows:
"The Verkhovna Rada of Ukraine exercises control over the activities of the Court of Accounts on the implementation of the law defined by the law";
5 of the second part of the second edition:
"(5) Interaction with the Account Chamber (including previous consideration of the findings and proposals of the Account Chamber on the results of the control over budget legislation)";
Part of the third set in this edition:
" 3. The Committees of the Verkhovna Rada of Ukraine take part in the previous consideration of the issue on the Basic Directions of the Budget Policy for the next budget period and the draft law on the State Budget of Ukraine, and also pre-consider the The State Budget of Ukraine (including the conclusions and proposals of the Account Chamber on the results of the control over the implementation of budget legislation) in part that is attributed to the competence of committees ";
(34) Article 110 Set out in this edition:
" Article 110. Authority of the Accounts Chamber for the Control of Budget Legislation
1. Prior to the authority of the Account Chamber is the enforcement of supervision and use of funds of the State Budget of Ukraine, including by the formation, maintenance and repayment of state debt, the efficiency of the management of state funds. the budget, using the funds of local budgets in part of the transfers provided from the state budget.
2. The Council of Accounts of each quarter gives the Verkhovna Rada of Ukraine inferences about the status of execution of the law on the State budget of Ukraine, as well as suggestions for the removal of violations found in the reporting budget ";
35) in Part One Article 115:
(2) to complement the words "and budgets of the united territorial communities created by law and a promising plan for the formation of the territories of communities";
in paragraph 4 of the words "and the budgets of their associations according to the law" to exclude;
36) in Chapter VI "End and transitional provisions":
in paragraph 3 of the word and the numbers " the main factors of the budget funds involved in capital expenditures above the volume of established budget appointments, and the subjects of the household, which provide the implementation of measures related to Organizing and holding the final part of the 2012 European Football Championship in Ukraine, as well as "replace" the words ";
The fifth and sixth sub-paragraph 1 of paragraph 17 to exclude;
Paragraph 19, after the words "stabilization", add "(as an additional income from the state budget to local budgets)";
in the paragraph of the fifth paragraph 20:
In the first sentence, the word "carried out" would be replaced by the words "may be carried out", supplemented with the words "(from the budget of the city of the regional budget of the budgets of the towns, villages and villages)";
in the second sentence of the word "local council" to replace the words "district, city council";
37) in the text The Code :
"The central authority of the executive branch, which provides the formation of the state budget policy" in all differences, replace the words "Ministry of Finance of Ukraine" in the appropriate case;
"A member of the Cabinet of Ministers of Ukraine, responsible for the formation and implementation of the state budget policy, or the person who fulfills his duties" in all differences, replace the words "Minister of Finance of Ukraine" in the relevant case;
after Item 23 - 1 Part of the first Article 2 words "the central executive body that implements state policy in the treasury service of budget funds" in all differences, replace the words "Treasury of Ukraine" in the relevant case;
after part of first Article 43, "an organ that carries out treasury services for budget funds" in all differences and numbers, replace "the body of the Treasury of Ukraine" in the appropriate case.
2. In "On the basic principles of exercise of public financial control in Ukraine" (Information of the Verkhovna Rada of Ukraine, 1993, No. 13, pp. 110; 2014, No. 4, p. 61; 2015, No 2-3, st. (121):
1) in Article 1 :
In part one of the first words "President of Ukraine" is replaced by the words "Cabinet of Ministers of Ukraine";
part of the second after the words "Constitution of Ukraine" to complement the words " Budget Code of Ukraine ";
2) in Part One Article 2 (2) of the words "for the implementation of legislation in all stages of the budget process on the state and local budgets" to be replaced by the words "pursuant to budgetary legislation";
3) article 6 Set out in this edition:
" Article 6. Financial management of the State Financial Control Authority
The financial support of the State Financial Control Authority is carried out on the budget of the state budget ";
4) in Part One Article 8:
in a paragraph of the third word "targeted use", replace the words "targeted and efficient use";
after the paragraph of the fourth supplemented by two new paragraphs of such content:
" The validity of the determination of the needs of the budget costacks when the planned budget indicators are composed;
The relevance of budgetary commitments to the budgets of budgetary funds is the appropriate budget appropriations, the passport of the budget program (in the case of the application-target method in the budget process). "
In this regard, the fifth and seventh paragraphs of the seventh are the paragraphs of the seventh and ninth;
In the seventh word paragraph, "The composition of budget reporting" is replaced by the words "conduct of accounting, as well as the composition of financial and budgetary reporting";
In paragraph 4, the words "President of Ukraine" will be replaced by the words "Cabinet of Ministers of Ukraine";
5) in Paragraph 2 Article 10 of the words "to stop within its limits of budgetary appropriations" should be replaced by the words "to suspend within their powers of budgetary appropriations".
3. In Chapter 27 The rules of the Verkhovna Rada of Ukraine approved by the Law of Ukraine "on the Rules of the Verkhovna Rada of Ukraine" (Information of the Verkhovna Rada of Ukraine, 2010, No. 14-17, art. 133; 2012, No. 9, pp. 63; 2013, No. 49, pp. 687):
1) in Article 152 :
in part three words and figures "until April 15, which precedes the planned, but not later than 15 days before the day of consideration at the plenary session of the Verkhovna Rada" will replace the words " in a ten-day period from the day of the draft to the Supreme Court For ";
the first sentence of a part of the fifth teaching in such an editorial:
" 5. The Verkhovna Rada is considering the issue of the Basic Directions of Budget Policy to the next budget period in the order determined by Article 30 of this Rules, not later than 30 April, which predates the planned, or during the week, which was withdrawn for the plenary. Meetings of the Verkhovna Rada, which is the closest after the implementation of procedures provided by the third and fourth of this article ";
Add part to the seventh of the following:
" 7. In case of violation of the Cabinet of Ministers of Ukraine the lines of submission to the Verkhovna Rada of the draft Basic Directions of the budget policy for the next budget period of the line of review by the Verkhovna Rada of the draft Basic Directions of the Budget Policy to the next budget The period is calculated from the day of its actual presentation by the Cabinet of Ministers of Ukraine ";
2) the words "Member of the Cabinet of Ministers of Ukraine, responsible for the formation of public budget policy", "the central executive branch, which provides the formation of state financial policy" and " authorized the central authority of the executive branch. The treasury will be replaced by a "member of the Cabinet of Ministers of Ukraine, responsible for the formation and implementation of public financial and budgetary policies", " the central executive branch power, which provides the formation and implementation of state financial and Budget policy "and" the central executive body that implements state policy in the treasury's servicing of budget funds " in the relevant case.
1. This Act will take effect from the day, next in the day of its publication, apart from paragraphs 7 and of the ninth sub-item 10 and paragraph 1 of paragraph 1, paragraph 1, paragraph 1, of section I of this Act, which will take effect from 1 January 2016.
2. The Cabinet of Ministers of Ukraine in a three-month period from the day of publication of this Act:
To bring their legal and legal acts into compliance with the Act;
To ensure that the central authorities are enacting the executive branch of their normative acts in compliance with the Act.
