Introducing bills to the State Duma. Introducing bills to the State Duma New conditions for the provision of interbudgetary transfers and subsidies from the federal budget are being introduced

Introduce into the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3823; 2000, N 32, Art. 3339; 2003, N 52, Art. 5036; 2004, N 34, Art. 3535; 2006, N 6, art. 4627; N 18, art. 5424; 1780; 2010, N 2291; 2011, N 49; ; N 50, art. 6967; art. 5795, art. 6664; 2016, art. 3093; Art. 4452, Art. 4811; Art. 49, Art. 7318; Art. the following changes:

1) in article 6:

a) add a new paragraph thirty-five as follows:

"tax expenses of a public legal entity are lost revenues of the budgets of the budget system of the Russian Federation, caused by tax breaks, exemptions and other preferences for taxes, fees, customs duties, insurance contributions for compulsory social insurance, provided as measures of state (municipal) support in accordance with with the goals of state (municipal) programs and (or) the goals of the socio-economic policy of public legal education that are not related to state (municipal) programs;";

b) paragraphs thirty-five to fifty-three shall be considered paragraphs thirty-six to fifty-four, respectively;

2) add Article 174.3 with the following content:

"Article 174.3. List and assessment of tax expenses

1. The list of tax expenses of the Russian Federation, a constituent entity of the Russian Federation, a municipal entity is formed in the manner established, respectively, by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, local administration, in the context of state (municipal) programs and their structural elements, as well as areas of activity not related to state (municipal) programs.

2. The assessment of tax expenses of the Russian Federation is carried out annually in the manner established by the Government of the Russian Federation.

The assessment of tax expenses of a constituent entity of the Russian Federation or a municipal entity is carried out annually in the manner established, respectively, by the highest executive body of state power of a constituent entity of the Russian Federation, local administration in compliance with the general requirements established by the Government of the Russian Federation.

The results of this assessment are taken into account when forming the main directions of the budget, tax and customs tariff policies of the Russian Federation (the main directions of the budget and tax policy of a constituent entity of the Russian Federation, the main directions of the budget and tax policy of a municipal entity), as well as when assessing the effectiveness of the implementation of state programs of the Russian Federation (state programs of the constituent entities of the Russian Federation, municipal programs).";

3) in paragraph 4 of Article 192:

a) add a new paragraph twenty-six as follows:

“a report on the assessment of the tax expenses of the Russian Federation for the reporting financial year, the assessment of the tax expenses of the Russian Federation for the current financial year and the assessment of the tax expenses of the Russian Federation for the next financial year and planning period;”;

b) paragraphs twenty-six - twenty-eight shall be considered paragraphs twenty-seven - twenty-nine, respectively.

1. This Federal Law comes into force ten days after the day of its official publication, with the exception of this Federal Law.

3. The provisions of Article 174.3 of the Budget Code of the Russian Federation in relation to municipalities apply from January 1, 2020.

Document overview

The Budget Code of the Russian Federation has prescribed the concept of “tax expenses of a public legal entity.” These are shortfalls in budget revenues caused by tax breaks and other preferences for taxes, fees, customs duties, and insurance contributions for compulsory social insurance.

These expenses will be assessed annually and taken into account when forming the main directions of budget, tax and customs tariff policies, as well as when analyzing the effectiveness of the implementation of state and local programs. For municipalities, this norm comes into force on January 1, 2020.

Along with the draft law on the federal budget, reports on the assessment of tax expenditures of the Russian Federation for the reporting and current financial years, as well as for the next financial year and planning period, will also be submitted to the State Duma.

The federal law comes into force 10 days after the date of publication, with the exception of certain provisions for which other deadlines are established.

In the new year, 43 amendments to the Budget Code of the Russian Federation will come into force. The changes provided for by three different federal laws concern financial control, the powers of the government and the Ministry of Finance, the conditions for providing regional budgets with allocations in the form of subsidies and transfers, and some other provisions.

Redistribution of income from fines for tax violations

Based on [Р=135382;T= Federal Law dated July 18, 2017 N 178-FZ], the federal budget will begin to receive half of the amount of fines imposed for:

• submission to the tax authority of a calculation of the financial result of an investment partnership containing false information (Article 119.2 of the Tax Code of the Russian Federation);
• submission by a tax agent of documents containing false information (Article 126.1 of the Tax Code of the Russian Federation);
• unlawful failure to submit a notification of controlled transactions, provision of false information in a notification of controlled transactions (Article 129.4 of the Tax Code of the Russian Federation);
• unlawful failure to submit a notice of controlled foreign companies, a notice of participation in foreign organizations, submission of false information in a notice of controlled foreign companies, a notice of participation in foreign organizations (Article 129.6 of the Tax Code of the Russian Federation);
• violation by the bank of obligations related to electronic money (Article 135.2 of the Tax Code of the Russian Federation).

New procedure for the formation of state and municipal assignments for the provision of services and performance of work

When forming budgets for 2018 and the planning period 2019-2020. It should be taken into account that the norms relating to departmental lists of state (municipal) services and works become invalid. At the same time, a rule appears that the task in terms of state and municipal services must be formed in accordance with the all-Russian basic (sectoral) lists of services provided to individuals, the formation, maintenance and approval of which is carried out in the manner established by the Government. It is prohibited to include additional provisions in these lists that could lead to increased costs.

Federal authorities will be allowed to formulate assignments for the provision of services and performance of work by federal institutions that are not included in the all-Russian lists, but also in a manner that is separately approved by the Government.

Similar requirements when forming budgets apply to government bodies of constituent entities of the Russian Federation and local governments. But regional lists will need to be formed, maintained and approved in the manner established by the highest executive body of the region. Such classifiers can be found on the official website for posting information about state and municipal institutions and on the unified portal of the budget system.

In addition, it is clarified that the assignment must indicate in what volume the subsidies will be returned if the assignment indicators have not been achieved. But these data must take into account permissible (possible) deviations if the task itself is unfulfilled. A task is considered unfulfilled if the indicators characterizing the volume and quality of services provided or work performed have not been achieved.

Due to the withdrawal of the limit on budgetary obligations, public procurement will not have to be canceled

Law No. 178-FZ introduced an important amendment for business to Art. 72 BC RF. The version, which comes into force on January 1, 2018, states that customers have the right to enter into contracts during the period of withdrawal of limits on budget obligations in order to bring them into compliance with the law (decision) on the budget. But only in an amount not exceeding the volume of accepted budget obligations put on record.

Another important point is that, along with recipients of subsidies, suppliers (contractors, performers) under contracts (agreements) concluded in order to fulfill obligations under subsidy agreements will have to provide consent with the participation of public legal entities in their authorized (share) capital. This amendment is included in Art. 78 BC RF and Art. 78.1 BC RF. In addition, it was stated that budgetary investments in private companies, the source of financial support for which are budgetary allocations from the reserve funds of the President and the Government of the Russian Federation, will not require the publication of separate annexes to the federal law on the federal budget.

The balance of budget funds at the beginning of the current financial year will be redistributed in a new way

Legislators and officials decided to clarify where the remaining funds at the beginning of the year can be spent. Thus, to increase the allocations of the Government's reserve fund for the purpose of providing financial assistance to regional budgets, allocations unused at the beginning of the current financial year for the provision of subsidies, subventions and other inter-budgetary transfers to regional budgets with a specific purpose will be used. The balances of unused allocations for the provision of subsidies to legal entities, the provision of which in the reporting financial year was carried out within the amount necessary to pay the monetary obligations of subsidy recipients, are allocated for the same purposes. At the same time, organizations whose personal accounts are opened with territorial bodies of the Federal Treasury will have to return unused funds raised to the unified federal budget account to the accounts from which the money was received.

It is also clarified that the balance of the local budget in the amount of budgetary allocations of the municipal road fund should be used to increase the allocations of this fund.

In addition, in Art. 241 of the Budget Code of the Russian Federation provides that income received from income-generating activities by federal government institutions executing punishments in the form of imprisonment or detention in a disciplinary military unit, as well as unused balances of federal budget funds are retained by these institutions for the current financial year.

New conditions for the provision of interbudgetary transfers and subsidies from the federal budget are being introduced

[Р=135372;T= Federal Law No. 172-ФЗ dated July 18, 2017] provides for some changes in the conditions for providing transfers from the state budget. In particular, from January 1, 2018, in the constituent entities of the Russian Federation, in whose budgets the share of subsidies from the federal budget during two of the last three reporting financial years exceeded 40% of the volume of own revenues of the consolidated regional budget, there will be no need to sign an agreement with the Ministry of Finance on measures to improve efficiency use of budget funds and increase in tax and non-tax budget revenues. Instead, they will be offered agreements providing for measures for socio-economic development and improvement of public finances in the region. The procedure, deadlines for signing and requirements for such agreements are established by the Government of the Russian Federation.

In addition, in Art. 130 of the Budget Code of the Russian Federation stipulates that regions will receive interbudgetary transfers from the federal budget in the form of subsidies, subventions and other interbudgetary transfers that have a designated purpose, within the amount necessary to pay monetary obligations. This will be handled by the territorial bodies of the Federal Treasury.

Another new rule - the distribution of subsidies to regional budgets is established by federal laws on the federal budget and (or) legal acts of the Government of the Russian Federation adopted in accordance with them before February 1 of the current financial year. This does not apply to subsidies, the source of financing of which is the allocation of reserve funds of the President and the Government, and subsidies that are provided in accordance with amendments to the federal law on the federal budget. If, on February 1, a legal act approving the distribution of subsidies to the budgets of constituent entities has not been adopted, then the allocations provided for the current financial year for the provision of undistributed subsidies are directed to increase the allocations of the Government reserve fund to provide financial assistance to regional budgets. Law N 178-FZ also determines that when distributing subsidies between the budgets of two or more regions, the level of estimated budgetary provision of each of them will be taken into account.

At the same time, the rules for concluding agreements on the provision of subsidies from the federal budget to regional budgets are being clarified. In particular, the validity period of the approved limits of budget obligations when signing such agreements may be exceeded within the limits and in cases provided for by regulations of the Government of the Russian Federation. If on March 1 of the current financial year there is no concluded agreement on the provision of a subsidy to the budget of the subject, the funds provided for these purposes will be used to increase the budgetary allocations of the Government's reserve fund to provide financial assistance to the budgets of the subjects.

A new restriction also appears: the authorities of a subject that was issued a budget loan from the federal budget are prohibited from placing regional budget funds on bank deposits for a period of more than 1 month.

Requirements for the Government and the Ministry of Finance have been expanded

According to the new version of Art. 165 of the Budget Code of the Russian Federation, the budgetary powers of the Ministry of Finance will include:

• methodological guidance in the preparation and establishment of the procedure for the formation and presentation by the main managers of funds of the federal budget and the budgets of state extra-budgetary funds of the Russian Federation (chief administrators of the sources of financing the deficit of the federal budget and the budgets of state extra-budgetary funds of the Russian Federation) justifications for budgetary allocations for expenses (sources of financing the deficit) of the federal budget and state budgets extra-budgetary funds of the Russian Federation;
• ensuring that the main managers of federal budget funds (chief administrators of the sources of financing the federal budget deficit) comply with the justifications for budgetary allocations for expenditures (sources of financing the deficit) of the federal budget with the established requirements.

At the same time, the Government was obliged, no later than the day the draft federal law on the federal budget for the next financial year and planning period was submitted to the State Duma, to post almost all the materials and documents listed in paragraph 4 of Art. 192 BC RF. The information must be signed with an enhanced qualified electronic signature of the Minister of Finance.

Another new obligation of the government is to report quarterly to the State Duma, the Federation Council and the Accounts Chamber on the provision of funds from the federal budget (with the exception of subsidies to the budgets of constituent entities of the Russian Federation provided for Art. 79.1 BC RF) in accordance with the federal targeted investment program and on the use of these funds with distribution among capital construction projects or real estate objects.

There will be more reasons for changes in the consolidated budget schedule of the federal budget without amending the federal budget law

In accordance with [Р=185868;T= Federal Law of September 30, 2017 N 285-FZ], it will be possible to make changes to the consolidated budget breakdown of the federal budget and the budget breakdown of the state extra-budgetary fund without making changes to the federal law on the corresponding budget, including , when:

• increasing budget allocations to the Government's reserve fund based on Government decisions;
• increasing the allocations of the current financial year for the provision of subsidies to legal entities in an amount not exceeding the balance of funds unused at the beginning of the current financial year.

Financial control will be extended to public law companies and executors of government contracts

From January 1, 2018, state corporations (companies) and public law companies will become objects of state (municipal) financial control.

In addition, the state will control how legal entities and individuals, including individual entrepreneurs, comply with the terms of state (municipal) contracts, as well as contracts (contracts, agreements) concluded for the purpose of executing these documents.

OVERVIEW OF CHANGES IN LEGISLATION FOR THE PERIOD FROM DECEMBER 24, 2018 TO JANUARY 13, 2019

The New Year “traditionally” began with changes to the norms of the Budget Code of the Russian Federation. The changes made affect certain issues previously considered as part of the reform of public finances, but are not related to the approval of “package” bills, the discussion of which was actively carried out by authorities at all levels in the past year. So:

It is stipulated that the conclusion of agreements will be carried out no later than 30 working days from the date of approval of the federal project passport. In this case, the agreement will be concluded in the form of an electronic document in the national project management subsystem of the state integrated information system for public finance management “Electronic Budget”.

Agreements provide detailing of indicators and federal projects implemented as part of national projects to the level of the constituent entities of the Federation and are a legal form of organizing this process, taking into account the division of powers between different levels of government.

As the state programs of the Russian Federation and federal projects that are part of the national ones are adjusted, the Government of the Russian Federation develops and approves documents regulating the procedure for providing and distributing relevant financial resources to the constituent entities of the Federation. More detailed information about documents approved during the past period is given below.

The Government of Russia has approved the rules for the provision and distribution of financial resources to the constituent entities of the Federation in the sphere of authority of the Ministry of Labor of Russia

In the last working week of December 2018, resolutions of the Russian Government were published, in accordance with which changes are made to certain state programs of the Russian Federation and the Rules for the provision and distribution of other interbudgetary transfers in the sphere of authority of the Ministry of Labor of Russia are approved. Thus, based on proposals made by the Russian Ministry of Labor:

The corresponding changes were under consideration for a long time, supplemented and adjusted, including taking into account the opinion of specialists from regional and municipal authorities. One of the most pressing issues was related to with the date of entry into force of the obligation to placement on a single portal of information from financial bodies of municipalities . The original version of the order provided for these provisions to come into force on January 1, 2019, i.e. this year.

Currently, by order of the Ministry of Finance of Russia dated December 28, 2018 No. 296n it is planned to postpone this deadline to January 1, 2020.

The final date will become clear after the decision of the Russian Ministry of Justice, since the order of the Russian Ministry of Finance dated December 28, 2018 No. 296n is aimed at state registration with the Russian Ministry of Justice.

Date of publication on the website of the Ministry of Finance of Russia: 01/11/2019.

If you have questions about the implementation of budget reform and you need a high-quality answer, then ask them to the leading experts of the BFT Company and receive competent advice.

Kyiv December 7. UNN. The Verkhovna Rada adopted the law “On Amendments to the Budget Code of Ukraine”. People's deputies supported the corresponding decision with 265 votes, reports UNN.

The law regulates issues related to the preparation of the draft State Budget of Ukraine for 2018.

Operations for the supply of works and services for the production of national films are exempt from VAT for 5 years. President Petro Poroshenko signed laws that exempt from VAT for 5 years operations for the supply of works and services for the production of national films, as well as operations for the import of goods for cinematographic activities. This was reported by the presidential press service. Poroshenko emphasized that it is the changes to the Tax and Customs Codes that will contribute to further support and development of the production of high-quality Ukrainian film products.

The law, in particular, clarifies the procedure for the formation and execution of local budgets, inter-budgetary relationships between the state budget and local budgets; new principles of financial support for education have been introduced; The features of budget expenditures on social protection and social security have been established.

In addition, the document redistributes the authority to spend on primary health care as part of the implementation of the reform of financing the health care system, in particular the transition to payment for medical services; a new procedure has been determined for transferring fees to the state and local budgets for issuing a license to carry out business activities for the production and conduct of lotteries; the issue of transferring revenues from assistance programs from foreign governments, international organizations, and donor agencies to a special fund for local budgets has been normalized; it is stipulated that the return of excessively withheld (paid) personal income tax amounts from the relevant budget will be carried out at the tax address of the taxpayer.

READ ALSO: The BPP announced the adoption of the 2018 Budget after midnight

The law also defines the specifics of the return of erroneously or overpaid personal income tax payments; the rule on crediting 13.44 percent of the excise tax on fuel produced in Ukraine and fuel imported into the customs territory of Ukraine to local government budgets was extended for 2018-2019.

The law was adopted taking into account the proposals of the budget committee, which resolved the most controversial issues, namely, the provision on the transfer of benefits for housing and communal services to local authorities was excluded and their provision from the state budget was restored through a corresponding subsidy; the provision on changing the amount of withdrawal of funds from local budgets to the state budget has been excluded, and the reverse subsidy has been taken into account in the revised draft state budget on a current basis using 50% rather than 80% removal.

In addition, the proposals of the profile committee normalized the issue of expenses for remuneration of teachers of higher educational institutions of I-II levels of accreditation in terms of providing general secondary education, and also provided for the possibility of spending on other activities of such institutions through additional subsidies; laid the foundations for spending powers on health care as part of the implementation of the medical guarantee program. Its first stage of providing primary health care should begin on July 1, 2018, taking into account the proposals of government bills 4773, 6604, 6668, 6670, 7288, 7345, aimed at harmonizing legislative norms. People's deputies also supported amendments 34, 35, 285 of the bill.

Let us remind you that Verkhovna Rada decided to work until the completion of consideration of the draft Budget 2018.

— Share the News on Social Media. Networks

Operations for the supply of works and services for the production of national films are exempt from VAT for 5 years. President Petro Poroshenko signed laws that exempt from VAT for 5 years operations for the supply of works and services for the production of national films, as well as operations for the import of goods for cinematographic activities. This was reported by the presidential press service. Poroshenko emphasized that it is the changes to the Tax and Customs Codes that will contribute to further support and development of the production of high-quality Ukrainian film products.

Dnepropetrovsk region was one of the first in Ukraine to adopt a budget for 2018 - V. Reznichenko

KYIV. December 1. UNN. The Dnipropetrovsk region was one of the first in Ukraine to adopt the regional budget 2018 - 99 deputies out of 100 present in the hall voted “for”. The estimate shows that this will be a year of growth for the region. The region intends to repair roads, build kindergartens, update schools, and implement new environmental projects. In general, the 2018 budget allocated almost 1.5 times more funds for the development of the region than in 2017.

Groysman expects the adoption of the State Budget on December 7

KYIV. December 1. UNN. Prime Minister of Ukraine Volodymyr Groysman expects the adoption of the revised state budget for 2018 in parliament on December 7, 2017. He stated this today at a meeting with business, an UNN correspondent reports. “Yesterday we finalized the last necessary parameters of the national budget for next year. We will go to the hall of the Ukrainian parliament on December 7 in order to adopt the budget as planned. So that we enter 2018 completely calmly and as planned,” he emphasized.

Rada may adopt Budget 2018 on Thursday - Parubiy

KYIV. December 4. UNN. The Verkhovna Rada may on Thursday adopt in the second reading the bill on the State Budget for 2018. Speaker of Parliament Andrei Parubiy stated this at the beginning of the meeting of the Conciliation Council, an UNN correspondent reports. “Thursday, dear colleagues, it is proposed that we begin on budget issues. I believe that this will be a very responsible and important step of the Verkhovna Rada if we can consider budget issues and adopt the budget in the second reading on December 7,” said the head of parliament.

Groysman hopes that the State Budget 2018 will be adopted tomorrow

KYIV. December 6. UNN. The state budget of Ukraine for 2018 should be adopted tomorrow. This was stated on Wednesday by Prime Minister of Ukraine Vladimir Groysman at a government meeting, an UNN correspondent reports. “December 7 is the date of adoption of the budget. How we will spend the year depends on this decision, how all priority areas will be financed: security, healthcare, education, economics, energy. The budget for 2018 is high-quality and balanced, it is called a development budget, a budget for economic growth .

Budget 2018: the state plans to increase tax revenues by UAH 11 billion

KYIV. December 7th. UNN. In 2018, state budget revenues from taxes should increase by an average of UAH 11 billion. This is stated in the conclusion of the Verkhovna Rada of Ukraine committee on budget issues, reports UNN. “In connection with changes in the forecast macro indicators for 2018, according to the explanatory note to the revised bill No. 7000, revenues have been increased by an average of UAH 11 billion,” the text of the document says.