Ignorance of certain concepts and definitions may prevent us from receiving help or benefiting from certain benefits. “You need to pay a subsidy,” you hear. But what is a subsidy? Fine? Tax? Or some other contribution of money? “I don’t need this at all,” you think, refusing basic support. Let's understand the concepts: what a subsidy is, to whom it is given, and what is necessary to receive it.

Subsidy: definition of the concept

The word that came to us from the Latin language means support or assistance of a material nature (monetary or in kind). This is the payment of benefits to the consumer at the expense of the state or local budget. Consumers can be legal entities and individuals.

Types of subsidies

1. Subsidy as cash payments to individuals and legal entities (which do not act as budgetary institutions) from extra-budgetary (private) funds and budgets. Example: housing subsidy - money provided to a resident by the state to pay utility bills.
2. A subsidy as an interbudgetary transfer is co-financing of a lower budget by a higher one. Example: assistance from the federal budget to the regional budget, assistance from the regional budget to the local one.

There are also direct and indirect subsidies.

• What is a direct subsidy? This is direct, direct, targeted financing of regions, enterprises, industries or programs. Example: retraining; providing production with new technology.
• Indirect subsidy - establishment of tax and other benefits; that is, it is indirect support through monetary policy, tax instruments, and so on.

Subsidy properties

1. Subsidies act as co-financing (subject to equity financing).
2. Subsidies are targeted. That is, payments are always made for specific purposes; these payments do not apply to other purposes (purchase of housing, payment of utilities, etc.).
3. A subsidy is always a non-repayable payment (unlike, for example, a loan), that is, it is gratuitous in nature. Refunds will be made only in case of payment of a subvention (subvention - payments for strictly defined purposes), if these funds were used for a purpose other than that for which they were accrued (for example, funds were accrued for utilities, and the money was spent on furniture. In this case, the money will be confiscated).

What is needed for a subsidy?

It’s impossible to say unequivocally, because now you know that “subsidy” is a fairly broad concept.

Let us give an example of the list of documents required to receive a housing subsidy, that is, to help pay for utilities.

• Passports of all family members (if there are minors, then their birth certificates).
• Payment documents, where: family composition; housing area; expenses for housing and utilities; type of housing (state, cooperative or private); type of accommodation (bed or living quarters).
• Certificates of family income (scholarships, pensions, salaries, etc.) of all its members.
• Work books (for non-working women with children under three years of age and non-working pensioners).
• Certificates from the labor exchange (about receiving unemployment benefits).
• Ownership of residential premises (all supporting documents).

This is an example of what is needed for a subsidy.

Let's summarize: a subsidy is support for a particular entity that does not have the necessary sufficient funds for self-financing.

It has enviable stability. But the population's salaries cannot boast of this.

Moreover, for some families, paying for services provided by utility services actually causes a significant blow to the budget.

Fortunately, the state did not remain indifferent to this problem. In Russia, for certain categories of citizens it is provided targeted financial assistance– housing subsidy. But it is not provided to everyone, but only to those who really need it.

What is a subsidy for housing and utilities and who is entitled to it?

How is state aid regulated by law?

A subsidy intended for payment is provided to some citizens in accordance with Decree of the Government of the Russian Federation of December 14, 2005 N 761“On the provision of subsidies for the payment of housing and utilities” and Article 159 of the Housing Code of the Russian Federation.

Government Decree No. 761 is designed to ensure the implementation of the provisions of the Housing Code of the Russian Federation regarding subsidies for housing and communal services.

In addition, when calculating subsidies, Social Security employees are guided by:

• Federal Law of October 24, 1997 N 134-FZ “On the living wage in the Russian Federation”
• Federation" by the Decree of the Government of the Russian Federation "On establishing the subsistence level per capita...", valid in the current billing period and a specific subject of the Russian Federation.

Who gets the benefit?

The following are eligible to receive this social support measure:

In this case, a subsidy is assigned only if the total cost of paying for utilities exceeds the maximum allowable portion of a family’s or citizen’s income established for 2015-2016. Accordingly, this support concerns the poor.

Terms of service

To do this, a citizen needs to prepare and submit certain documentation to the Department of Social Protection of the Population:

If the applicant at the time of application not officially employed, then he must provide a photocopy of his work record and a certificate from the Employment Center.

If at the time of application there are 2 months or more, the subsidy is not provided. The amount of financial support provided cannot exceed the actual costs of the relevant services.

State financial support for making payments for utilities appointed for six months.

If an applicant for a subsidy applies to the territorial office of Social Security at the beginning of the month (1st - 15th), then he will begin to receive the required payments already in the current month.

If the application occurs in the second half of the month (starting from the 16th), then subsidy transfers will begin from the beginning of the next month.

After six months, the applicant will have to be re-certified for the subsidy provided. To do this, he again needs to contact Social Security with an application and a package of necessary documents.

The amount of financial assistance provided and the calculation of this amount

A subsidy for utilities is provided to a citizen if his monthly costs for paying for utility services exceed 10% of his or his family's total income.

This percentage applies in Moscow. Different standards are established for regions. For example, in Nizhny Novgorod this figure is 22%, in Ufa – 15%. For each subject of the Russian Federation, the standard is established individually.

At the same time, the cost of paying for housing and communal services is calculated based on the average and social standards for living space for each family member established in the region.

Calculation of the amount of possible financial assistance produced monthly and directly depends on the actual costs of paying for housing and communal services. Moreover, the size of the standards for the cost of housing and communal services and the standard area are established for each region.

To calculate the subsidy for utility bills, there is a general formula:

C1 = SSZHKUR * n – (MDDr /100) *D

If the family has low-income status, then an adjustment factor is added to the formula. Then it takes on the following form:

C1 = SSZHKUR * n – (MDDr /100) *D * K.

For example, a single pensioner, a labor veteran, lives in her own apartment with an area of ​​32.7 sq.m. The apartment is located in Moscow. Her income is 11,580 rubles monthly. Payment for housing and communal services costs her 4,582 rubles every month. Then the subsidy will be equal to 3688.67 rubles. – 10%*11580 rubles, and will amount to 2530.67 rubles. (3688.67 is the standard value for the cost of housing and communal services for a single citizen, established in Moscow).

How can you use the funds received?

This type of social support is targeted and can be used exclusively to pay for housing and communal services. These include hot and cold water supply, heating, sanitation, electricity and gas supply.

Moreover, the subsidy is paid every month before the payment of utility bills is due. This means that each payment must be sent to the appropriate month.

Payment of subsidies for housing and communal services can be assigned, canceled or suspended. For example, an indispensable condition for providing support is monthly timely payment for services.

If any other rules for providing social support measures are formed or violated, the payment of financial assistance will stop.

Video: What are state aid funds when paying for housing and communal services?

In the video, a representative of the social protection department talks about what housing subsidies are and how to get them.

It explains in detail which categories of persons can apply for state assistance funds, on the basis of what indicators the amount of compensation due is calculated, and provides advice on collecting and submitting the necessary documents for the subsidy.

Subsidies for the poor. What is the state's participation in the fate of those who have a low cost of living?
The Code of Laws of the Russian Federation contains norms and rules according to which families with low incomes are provided with certain benefits and financial assistance.

Subsidies for the poor on the part of the state can be implemented only in relation to those individuals who have submitted the necessary packages of documents to the social protection services.

If the family has an amount that is below the generally accepted subsistence level, then state assistance is provided in the form subsidies for the poor, according to the approved law.

A number of factors influencing the amount of material support:

• salary level of family members;
• how many children are there;
• Are there any disabled people in the family?

Concept of a low-income family

By law, a low-income family is considered to be one where the income for each member is less than the subsistence minimum, and this, in turn, is established for each locality separately. The coefficient is calculated by calculating income for the past 3 months, the resulting amount is divided by a figure reflecting the number of family members.

The calculation includes all income earned by able-bodied family members, as well as amounts received from the rental of real estate, profits from deposits, fees and other funds.

When accruing subsidies for the poor it is necessary to take into account the fact that the regions of the Russian Federation have the right to change the cost of living up to three times during the calendar year.

Last year, this amount ranged from 9 to 15 thousand rubles, with differentiation according to categories of low-income people.

Subsidies for the poor are not implemented if a number of criteria are not met. For example: the total income is below the minimum average, but there are disabled individuals who are parasitists, under such circumstances in subsidies for the poor will most likely be refused.

For the response of government authorities to be positive, it is necessary to provide compelling evidence that the unbearable financial situation arose due to insurmountable circumstances.

These are, for example, the following circumstances:

• cancer;
• loss of all property as a result of fire;
• the need to support young children;
• the need to care for infirm relatives.

Subsidies for the poor may be paid to the family in which they either work, but earn extremely little, or are registered at the labor exchange and have not yet found a suitable job. These rules do not apply to women on maternity leave.

The modern code of laws does not have an exact definition of this concept of “family”. There can be many options: one mother and five children, one grandmother and three children, those whose parents died in a car accident and other options.

Subsidies for the poor are associated with real circumstances, therefore, accordingly, special rules for its design are assumed.

Forms of assistance

Subsidies for the poor families are expected in certain forms:

• one-time financial assistance;
• regular cash subsidies;
• study grants;
• assistance with medicines and food;
• transport benefits;
• food stamps.

Subsidies for the poor are paid both at the regional and federal levels. The most common form of assistance, which is accepted regionally, is cash payments every month.

At the federal level subsidies for the poor practiced in the form:

• tax benefits (family is exempt from payments);
• benefits on rent (by law, rent should not exceed 22% of total family expenses; if the family does not have enough funds, then assistance is calculated, which is calculated using a special method). Families who rent apartments can also send a request for subsidies; utility costs are also included in these amounts;
• benefits for studies (young people from low-income families have the right to enter universities and technical schools without competition).

Upon admission, the following circumstances must exist:

• the applicant is a disabled person of the 1st group and has a single parent;
• when passing exams, you are required to obtain a minimum score;
• The applicant must be under 20 years of age.

If the total income is less than half of the total required minimum, then each family member is due 150 rubles every month. At the same time, 1,500 rubles are allocated per family annually. If there are minors, then you are required to pay 450 rubles every month.

This practice continues until the child reaches 18 years of age, but children study at a university, then funding continues until the age of 23.

Subsidies for the poor are paid if pensioners or disabled people live in them. In addition to regular payments every month or year, a one-time payment of one thousand rubles is possible.

Subsidies for the poor do not cancel other charges at all:

• maternal capital;
• cash accrual after the birth of a child;
• support during the period of raising children.

Subsidies for the poor families are feasible if the status is confirmed by government bodies that this is really necessary. Submitting documents is not difficult, just write an application to the district social protection department where the applicant is registered.

The following documents must be attached along with the application:

• main document, passport;
• statement;
• Marriage certificate;
• confirming documents about income received for three months (applies to all family members);
• certificate of property;
• employment history;
• certificate of loss of ability to work (if necessary).

After you submit all the papers, there is a ten-day period during which the commission comes to a legal decision.

If any clarification is necessary, the period may be extended to 30 calendar days. If the data is deliberately distorted, assistance will be refused.

To find out whether you are entitled to a subsidy, it would be best to contact a competent lawyer who will help you collect a package of documents and calculate whether your income does not exceed the required amount for registration subsidies for the poor.

Editor: Igor Reshetov

Subsidies provide benefits that are allocated from the local or state budget to citizens of a specified category.

These benefits are provided in kind and cash. The subsidy is provided not only to individuals, but also to legal entities.

Important aspects

Before applying for a subsidy, it is worth consulting with employees in the social protection department or the body that is authorized to deal with these programs.

Photo: what is needed to receive a subsidy

The department will be able to provide you with a complete list of documents that need to be prepared and how to fill them out. The documentation must contain reliable information, without erasures.

What it is

The term subsidies can be found in the content of the legislation of the Russian Federation, which characterizes it as follows: the subsidy has a specific purpose, full or partial, provided to citizens for the services they use.

The term is contained in Article 1-FZ No. 178-FZ “On State Social Assistance” dated July 17, 1999.

But a more precise formulation of the term is found in the texts of the publication “Social Code of the Russian Federation - Problems of Codification of Legislation on Social Security.”

However, such a decoding of the term misses the point that the subsidy has a specific purpose.

The use of allocated funds for purposes other than their intended purpose is subject to prosecution and the return of the full amount.

Subsidiary funds are allocated from the budget of the Russian Federation or those of its constituent entities that can do similar things.

Types of current state aid

The legislation of the Russian Federation on social security considers 3 types of subsidies:

• on ;
• to pay for housing and communal services and residential premises;
• subsidies for unemployed people starting their own business.

You can also distinguish between subtypes of subsidies:

• assistance to persons with disabilities;
• large families;
• low-income groups of the population;
• compensation for costs of medicines and expensive treatment, etc.

The legislative framework

The legislative definition of subsidies is contained in Art. 1 Federal Law No. 178 “On State Social Assistance” dated July 17, 1999, which states that a subsidy is a targeted full or partial payment of social services provided to citizens.

Subsidies for paying for housing and communal services of the fund are formed on the basis of Article 159 of the Housing Code of the Russian Federation, the procedure for which is provided for by post.

Government of the Russian Federation No. 761 “On the provision of subsidies for the payment of housing and utilities” dated December 14, 2005.

Subsidies for the purchase of a home or its construction are provided in accordance with the laws:

• No. 125-FZ “On housing subsidies for citizens...” dated October 25, 2002;
• Article 53 of Law No. 79-FZ “On the State Civil Service of the Russian Federation” dated July 27, 2004;
• Article 15 of Law No. 76-FZ “On the status of military personnel” dated May 27, 1998.

Including other regulations, etc. Subsidies for the unemployed and to help small and medium-sized businesses are regulated by the post.

Government of the Russian Federation No. 1089 dated December 31, 2008, according to which funds are allocated from the country’s budget to support the formation of small businesses and the unemployed.

Main functions of receiving subsidies from the state

Before receiving a subsidy, a citizen must meet the minimum established conditions and requirements for the financing program he has chosen:

• citizenship of the Russian Federation, confirmed by the presence of a Russian passport with registration (valid);
• the applicant must have in his hands or another document certifying the right of ownership of property (real estate);
• If we are talking about subsidies for housing and communal services, then there must be no arrears on bills.

• the income of the joint family does not allow them to fully support themselves;
• income level does not correspond to the minimum wage, etc.

Procedure for applying for a subsidy:

• a preliminary, separately formed commission will assess the degree of need of the applicant and his family;
• the applicant will need to bring the necessary documents to apply for the subsidy;
• the procedure for considering the application is observed;
• the applicant receives notification of approval or refusal.

It is worth noting that any family member has the right to submit an application and documents, since the subsidy itself is issued and is tied to the registration address of the owner (applicant).

They can refuse even because the documents were filled out incorrectly. Then you will have to reapply.

You need to prepare the following documents:

• personal document (RF passport);
• application for a subsidy.

These are the primary documents for the applicant. Each region has its own separate list of required documentation.

The main funding comes from the state budget of the Russian Federation, but funds can also be allocated from the local government of the region.

For example, if you submit an application and documents before the 15th-16th of the current month, then it is likely to receive the first payment at the end of the same month.

Conversely, if you provide documents in the second half of the month, the payment will be postponed to the beginning of the subsequent calendar month.

Subsidiary payments from the state are temporary or variable in nature. For example, a subsidy for housing and communal services can be issued for a maximum of 6 months; after the expiration of the period, the benefit must be reissued again.

The subsidy may be stopped for the following reasons:

• the applicant or his family as a whole has increased their average income, and therefore they can fully support themselves;
• since the subsidy is tied to the applicant’s place of registration, when moving or changing place of residence, it is automatically canceled;
• the applicant provided false information. This fact may well not be noticed during registration, but can be calculated later;
• if the applicant has undergone changes on the basis of which the amount paid could have been reduced, but he did not inform the relevant social security authorities about this;
• if the applicant has incurred significant debt, for example, for utilities.

If any circumstances change that may affect the consideration of the amount of payments and the need for subsidies, the applicant is obliged to notify the social security authorities within 30 calendar days.

Who can apply

In the Russian Federation, the following can count on state support:

• low-income;
• those in need of improved housing conditions;
• citizens who suffered from natural disasters;
• officially unemployed, standing in line at the labor exchange or engaged in entrepreneurial activity (beginning businessmen);
• citizens who have a badge of honor or belong to participants in a preferential program.

This is only a small part of those who can take advantage of the government subsidy program. Before you apply for payment, you need to make sure you qualify for the program.

Where to go when registering

To apply for a subsidy, a citizen needs to apply with a ready-made package of documents to a special body responsible for the social protection of citizens at the place of registration (registration).

You can also use the services of such well-known multifunctional centers (MFCs), or go to the State Services portal.

Using the last two options, you can significantly save your time. However, you should first prepare good quality scanned documents and certificates prepared in advance.

Which social security center or authority to contact depends directly on the type of subsidy being issued.

They differ in each region or region, but, as a rule, these are Pension funds, a housing subsidy center, etc.

Terms of provision for payment of utilities in Moscow

Citizens who can safely count on registration in the capital of the Russian Federation if their costs for housing and communal services exceed the established minimum percentage - 10% of the total family income.

When calculating the benefit, the income of all residents in the living space is taken into account. If there are other relatives who do not apply for subsidies, then this fact must be indicated in the application. In this case, the payment amount will be calculated only on the applicant’s expenses.

What to pay attention to

The main and latest news regarding subsidies by the Russian state:

• The subsidy program for residential mortgage loans was temporarily discontinued. This is due to the fact that bank rates are almost equal to the size of this state program. The government does not see this as advisable, so the program will be reviewed;
• at the same time, the opportunity for military personnel to receive housing subsidies was extended until 2019;
• the agricultural industry is also undergoing changes in the amount of subsidies provided;
• Reduced interest rates are offered for small and medium-sized businesses.

Before applying to special authorities to receive a subsidy, it is necessary to clarify the list of documents in the subsidies department, since changes in the procedure for providing documents or in the conditions for obtaining assistance are likely.

There are certain subsidy conditions, payments under which may be stopped if you change your place of residence, living conditions, if you have rent debts, etc. The list of documents for subsidies is updated every six months.

"Budget Code of the Russian Federation" dated July 31, 1998 N 145-FZ (as amended on April 15, 2019)

BC RF Article 78. Provision of subsidies to legal entities (except for subsidies to state (municipal) institutions), individual entrepreneurs, individuals

(see text in the previous edition)

1. Subsidies to legal entities (except for subsidies to state (municipal) institutions), individual entrepreneurs, as well as individuals - producers of goods, works, services are provided on a free and irrevocable basis in order to compensate for lost income and (or) financial support (compensation) costs in connection with the production (sale) of goods (except for excisable goods, except for passenger cars and motorcycles, wine products made from grapes grown in the Russian Federation), performance of work, provision of services.

(see text in the previous edition)

2. Subsidies to legal entities (except for subsidies to state (municipal) institutions, as well as subsidies specified in paragraphs 6 - 8.1 of this article), individual entrepreneurs, as well as individuals - producers of goods, works, services are provided:

(see text in the previous edition)

1) from the federal budget and budgets of state extra-budgetary funds of the Russian Federation - in cases and in the manner provided for by the federal law on the federal budget, federal laws on the budgets of state extra-budgetary funds of the Russian Federation and normative legal acts of the Government of the Russian Federation adopted in accordance with them or acts authorized by it federal government bodies (federal government bodies);

(see text in the previous edition)

2) from the budget of a constituent entity of the Russian Federation and the budgets of territorial state extra-budgetary funds - in cases and in the manner provided for by the law of a constituent entity of the Russian Federation on the budget of a constituent entity of the Russian Federation, the laws of constituent entities of the Russian Federation on the budgets of territorial state extra-budgetary funds and normative legal acts of the highest level adopted in accordance with them executive body of state power of a subject of the Russian Federation or acts of state power bodies of a subject of the Russian Federation authorized by it;

(see text in the previous edition)

3) from the local budget - in cases and in the manner provided for by the decision of the representative body of the municipality on the local budget and municipal legal acts of the local administration adopted in accordance with it or acts of local government bodies authorized by it.

(see text in the previous edition)

3. Regulatory legal acts, municipal legal acts regulating the provision of subsidies to legal entities (with the exception of subsidies to state (municipal) institutions), individual entrepreneurs, as well as individuals - producers of goods, works, services, must comply with the general requirements established by the Government of the Russian Federation , and determine:

(see text in the previous edition)

1) categories and (or) selection criteria for legal entities (except for state (municipal) institutions), individual entrepreneurs, individuals - producers of goods, works, services entitled to receive subsidies;

2) goals, conditions and procedure for providing subsidies;

3) the procedure for returning subsidies to the relevant budget in case of violation of the conditions established when they were provided;

(see text in the previous edition)

4) cases and procedure for the return in the current financial year by the recipient of subsidies of the balances of subsidies provided for the purpose of financial support for costs in connection with the production (sale) of goods, performance of work, provision of services not used in the reporting financial year (except for subsidies provided within the limits the amount necessary to pay the financial obligations of the subsidy recipient, the source of financial support of which is the specified subsidies);

(see text in the previous edition)

5) provisions on mandatory verification by the main manager (manager) of budget funds providing the subsidy and the state (municipal) financial control body of compliance with the conditions, goals and procedure for the provision of subsidies by their recipients.

3.1. In case of violation by recipients of subsidies provided for in this article of the conditions established when providing them, the corresponding funds are subject to return to the appropriate budget of the budget system in the manner determined by regulatory legal acts, municipal legal acts provided for in paragraph 3, paragraph four of paragraph 8 and paragraph 8.2 of this article Russian Federation.

(see text in the previous edition)

4. The provision of subsidies to reimburse the costs of paying customs duties incurred by legal entities, individual entrepreneurs, who are persons participating in the implementation of the project to create and ensure the functioning of a territorially isolated complex (Skolkovo innovation center), is carried out in the form of advance payments at the expense of federal funds budget.

The specifics of providing subsidies specified in this paragraph may be established by the Government of the Russian Federation, taking into account the provisions of the Federal Law “On the Skolkovo Innovation Center”.

4.1. The provision of subsidies to reimburse the costs of paying customs duties incurred by legal entities and individual entrepreneurs who are persons participating in the implementation of the project to create and ensure the functioning of an innovative scientific and technological center is carried out in the form of advance payments from the federal budget.

The specifics of providing subsidies specified in this paragraph may be established by the Government of the Russian Federation, taking into account the provisions of Federal Law No. 216-FZ of July 29, 2017 “On innovative scientific and technological centers and on amendments to certain legislative acts of the Russian Federation.”

5. When providing subsidies specified in this article, a mandatory condition for their provision, included in contracts (agreements) on the provision of subsidies and (or) in regulatory legal acts, municipal legal acts regulating their provision, and in contracts (agreements) concluded in order to fulfill obligations under these contracts (agreements), is the consent, respectively, of recipients of subsidies and persons who are suppliers (contractors, performers) under contracts (agreements) concluded for the purpose of fulfilling obligations under contracts (agreements) on the provision of subsidies for financial support of costs in connections with the production (sale) of goods, performance of work, provision of services (with the exception of state (municipal) unitary enterprises, business partnerships and companies with the participation of public legal entities in their authorized (share) capital, as well as commercial organizations with the participation of such partnerships and companies in their authorized (share) capitals), for the main manager (administrator) of budget funds that provided subsidies, and state (municipal) financial control bodies to check their compliance with the conditions, goals and procedure for providing subsidies.

(see text in the previous edition)

5.1. When providing subsidies provided for by this article to legal entities specified in paragraph 1 of this article, a mandatory condition for their provision included in contracts (agreements) on the provision of subsidies for financial support of costs in connection with the production (sale) of goods, performance of work, provision of services and (or) in the regulatory legal acts, municipal legal acts regulating their provision, is a ban on the acquisition of foreign currency at the expense of received funds, with the exception of transactions carried out in accordance with the currency legislation of the Russian Federation during the purchase (supply) of high-tech imported equipment, raw materials and components, as well as other operations related to achieving the goals of providing these funds, determined by regulatory legal acts, municipal legal acts regulating the provision of subsidies to these legal entities.

(see text in the previous edition)

6. Subsidies provided for by this article may be provided from the federal budget, the budget of a constituent entity of the Russian Federation, the local budget in accordance with the conditions and terms provided for in agreements on public-private partnerships, municipal-private partnerships, concession agreements concluded in the manner determined accordingly legislation of the Russian Federation on public-private partnership, municipal-private partnership, legislation of the Russian Federation on concession agreements.

(see text in the previous edition)

(see text in the previous edition)

ConsultantPlus: note.

7. The law (decision) on the budget may provide for budgetary allocations to be provided in accordance with decisions of the President of the Russian Federation, the Government of the Russian Federation, the highest official of a constituent entity of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, local administration to legal entities (with the exception of state (municipal) institutions), individual entrepreneurs, individuals, grants in the form of subsidies, including those provided on a competitive basis.

The procedure for providing these subsidies from the federal budget, budgets of constituent entities of the Russian Federation, local budgets, if this procedure is not determined by the decisions provided for in paragraph one of this paragraph, is established accordingly by regulatory legal acts of the Government of the Russian Federation, the highest executive body of state power of the constituent entity of the Russian Federation, municipal legal acts local administration, which must comply with the general requirements established by the Government of the Russian Federation.

(see text in the previous edition)

ConsultantPlus: note.

When making purchases through subsidies provided for in paragraph 8 of Art. 78, recipients of subsidies are subject to the provisions of the Federal Law dated 04/05/2013 N 44-FZ, defined in Part 4.1 of Art. 15 of the said law.

8. The law (decision) on the budget may provide for budgetary allocations for the provision from the federal budget, the budget of a constituent entity of the Russian Federation, the local budget of subsidies to legal entities, 100 percent of the shares (stakes) of which belong, respectively, to the Russian Federation, a constituent entity of the Russian Federation, a municipal entity, to making capital investments in capital construction projects owned by these legal entities and (or) for their acquisition of real estate with a subsequent increase in the authorized capital of such legal entities in accordance with the legislation of the Russian Federation.

Decisions on the provision of subsidies provided for in paragraph one of this paragraph from the federal budget, the budget of a constituent entity of the Russian Federation, the local budget are made, respectively, in the form of regulatory legal acts of the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, municipal legal acts of local administration in the manner determined by them ok. If the preparation of an investment justification for a capital construction project in accordance with the legislation of the Russian Federation is mandatory, the specified decisions in relation to such capital construction objects are made, inter alia, on the basis of the investment justification prepared in accordance with the procedure established by the legislation of the Russian Federation and the results of its technological and price audit , as well as the approved design assignment.

(see text in the previous edition)

ConsultantPlus: note.

The condition that the recipient of the subsidy makes purchases in accordance with the legislation on the contract system does not apply: to contracts concluded before 01/01/2018; for procurements, notices of which are posted in the Unified Information System or invitations to participate in which were sent before 01/01/2018 (Federal Law dated 07/18/2017 N 178-FZ).

The provision of subsidies provided for in paragraph one of this paragraph is carried out in accordance with an agreement (agreement) concluded between the recipient of budget funds providing the subsidy and the legal entity to which the subsidy is provided. The said contract (agreement) must include provisions defining the obligation of the legal entity that is provided with the subsidy provided for in paragraph one of this paragraph to make purchases using the funds received in the manner established by the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services for provision of state and municipal needs, as well as a provision on the return to the appropriate budget of the balance of the subsidy not used in the reporting financial year (except for the subsidy provided within the amount necessary to pay the monetary obligations of the subsidy recipient, the source of financial support of which is the specified subsidy), if the recipient of budget funds providing the subsidy has not made, in the manner established by the regulatory legal acts specified in paragraph four of this paragraph, a decision on the need to use these funds for the purpose of providing a subsidy in the current financial year.

The procedure for providing subsidies provided for in this paragraph from the federal budget, the budget of a constituent entity of the Russian Federation, the local budget, including the requirements for contracts (agreements) on the provision of subsidies, the terms and conditions for their provision, is established accordingly by the regulatory legal acts of the Government of the Russian Federation, the highest executive body of the state authorities of the constituent entity of the Russian Federation, municipal legal acts of the local administration.

8.1. The federal budget may provide budgetary allocations for the provision of subsidies to legal entities - commercial organizations that are not state (municipal) unitary enterprises and legal entities, 100 percent of the shares (shares) of which belong to the Russian Federation:

1) to make capital investments in transport, energy and engineering infrastructure facilities owned by these legal entities, including the infrastructure of gas supply systems, water supply, pipeline transport and communications, necessary for the implementation of investment projects selected in accordance with established federal laws and (or) regulatory legal acts of the Government of the Russian Federation, procedures and criteria for such investment projects (hereinafter in this article, respectively, infrastructure facilities, investment projects);

2) for reimbursement of costs in connection with capital investments previously made by these legal entities in infrastructure facilities.

8.2. The provision of subsidies provided for in paragraph 8.1 of this article is carried out on the basis of contracts (agreements) for the provision of subsidies in accordance with regulatory legal acts of the Government of the Russian Federation, which must comply with the provisions of paragraph 3 of this article and determine the requirements for contracts (agreements) for the provision of subsidies.