ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of April 12, 2019 No. 439

About approval of Rules of forming of the list of tax expenses of the Russian Federation and assessment of tax expenses of the Russian Federation

The government of the Russian Federation decides:

1. Approve the enclosed Rules of forming of the list of tax expenses of the Russian Federation and assessment of tax expenses of the Russian Federation.

2. To the curators of tax expenses determined according to the Rules approved by this resolution to provide approval of techniques of efficiency evaluation of tax expenses of the Russian Federation till October 1, 2019, and also annual approval (change) of techniques of efficiency evaluation of tax expenses of the Russian Federation on new tax expenses of the Russian Federation till October 1 of the current year.

2(1). To federal executive bodies, which heads according to Item 7 of Regulations of the Government of the Russian Federation approved by the order of the Government of the Russian Federation of June 1, 2004 No. 260 "About Regulations of the Government of the Russian Federation and Regulations on the Russian Government Office" (further - Regulations) having the right to submit for consideration in the Government of the Russian Federation projects of regulatory legal acts, and to the organizations specified in Item 15 (1) Regulations, performing project development of regulatory legal acts about establishment (change) of the tax benefits, releases and other preferences on taxes, charges, customs payments, insurance premiums for compulsory social insurance provided in quality of measures of the state support according to the purposes of state programs of the Russian Federation, the purposes, and (or) tasks and (or) with the socially significant results of national projects, the purposes and (or) tasks of structural elements of state programs of the Russian Federation and (or) other purposes of social and economic policy of the Russian Federation which are not relating to state programs of the Russian Federation and national projects, provided by other documents of strategic planning (further respectively - the initiator of tax expense, the projectible privileges, the purposes of state programs of the Russian Federation and (or) the purpose of social and economic policy of the Russian Federation which are not relating to state programs of the Russian Federation) to provide inclusion in structure of the explanatory note to such projects of regulatory legal acts specified in Item 53 of Regulations, following information:

about compliance of projectible privileges to the purposes of state programs of the Russian Federation and (or) to the purposes of social and economic policy of the Russian Federation which are not relating to state programs of the Russian Federation (the initiator of tax expense determines one or several purposes which achievement is promoted by projectible privilege);

about the potential level of demand taxpayers, charges, customs payments and insurance premiums for compulsory social insurance (further - payers) projectible privileges calculated proceeding from the relation of the expected (forecast) number of payers who will use projectible privilege, to total quantity of payers or other relation determined by the initiator of tax expense;

about indicator (indicator) of goal achievement of state programs of the Russian Federation and (or) is more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation, impact on which value is exerted by projectible privileges (at least one indicator (indicator), together with the expected contribution of projectible privileges to change of value of the specified indicator (indicator) calculated as difference between value of the specified indicator (indicator) taking into account projectible privileges and value of the specified indicator without projectible privileges;

about assessment of aggregate budget effect (self-sufficiency) of projectible privileges (for the projectible privileges assuming stimulation of economic activity of subjects of business activity and the subsequent increase in the income of budgets of budget system of the Russian Federation) determined according to the procedure, similar to the procedure provided by Items 20 and 21 of the Rules approved by this resolution (in the presence of necessary information).

The forecast period for which the specified information is provided is determined by the initiator of tax expense.

3. This resolution becomes effective from the date of its official publication.

Approved by the Order of the Government of the Russian Federation of April 12, 2019 No. 439

Rules of forming of the list of tax expenses of the Russian Federation and assessment of tax expenses of the Russian Federation

I. General provisions

1. These rules determine procedure for forming of the list of tax expenses of the Russian Federation and assessment of tax expenses of the Russian Federation.

2. The concepts used in these rules mean the following:

"the purposes of state programs of the Russian Federation and (or) the purpose of social and economic policy of the Russian Federation which are not relating to state programs of the Russian Federation" - the purposes of state programs of the Russian Federation, the purpose, and (or) task, and (or) socially significant results of national projects, the purposes and (or) tasks of structural elements of state programs of the Russian Federation and (or) other purposes of social and economic policy of the Russian Federation which are not relating to state programs of the Russian Federation and national projects, provided by other documents of strategic planning;

"the initiator of tax expense" - federal executive body (other federal state body, the organization) which developed (initiating development) regulatory legal act about establishment (change) of the tax benefits, releases and other preferences on taxes, charges, customs payments, insurance premiums for compulsory social insurance (further - privileges) provided in quality of measures of the state support according to the purposes of state programs of the Russian Federation and (or) the purposes of social and economic policy of the Russian Federation which are not relating to state programs of the Russian Federation;

"the curator of tax expense" - federal executive body (other federal state body, the organization), being the initiator of tax expense and (or) responsible according to the powers established by regulatory legal acts of the Russian Federation for achievement of the purposes of the state program of the Russian Federation corresponding to tax expense and (or) is more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation;

"the collaborator of the curator of tax expense" - federal executive body (other federal state body, the organization) responsible according to the powers established by regulatory legal acts of the Russian Federation, for implementation of actions, connected using the privileges causing tax expenses of the Russian Federation, within state programs of the Russian Federation and (or) non-program activities, and participating together with the curator of tax expenses in evaluating tax expenses of the Russian Federation according to powers, stipulated in Item 5(1) these rules;

"normative characteristics of tax expenses of the Russian Federation" - data on provisions of regulatory legal acts and international treaties which provide privileges, names of taxes, charges, customs payments and insurance premiums for compulsory social insurance according to which privileges, categories of payers for which privileges, and also other characteristics according to the list according to appendix are provided are established;

"assessment of tax expenses of the Russian Federation" - complex of actions for assessment of amounts of the tax expenses of the Russian Federation caused by the privileges provided to payers and also on efficiency evaluation of tax expenses of the Russian Federation;

"assessment of amounts of tax expenses of the Russian Federation" - determination of amounts of the loss of income of the budgets of budget system of the Russian Federation caused by the privileges provided to payers;

"efficiency evaluation of tax expenses of the Russian Federation" - complex of the actions allowing to draw conclusion on feasibility and effectiveness of provision to payers of privileges proceeding from target characteristics of tax expenses of the Russian Federation;

"summary efficiency evaluation of tax expenses of the Russian Federation" - complex of the actions allowing to draw conclusion on feasibility and effectiveness of provision to payers of tax benefits proceeding from target characteristics of tax expenses of the Russian Federation, answering the purpose of several state programs of the Russian Federation or the purposes of social and economic development of the Russian Federation determined in the documents of strategic planning of the Russian Federation developed within goal-setting;

"the passport of tax expense of the Russian Federation" - the document containing data on normative, fiscal and target characteristics of tax expense of the Russian Federation, constituted by the curator of tax expense;

"the list of tax expenses of the Russian Federation" - the document containing data on distribution of tax expenses of the Russian Federation according to the purposes of state programs of the Russian Federation and (or) the purposes of social and economic policy of the Russian Federation which are not relating to state programs of the Russian Federation and also about curators of tax expenses;

"payers" are taxpayers, charges, customs payments and insurance premiums for compulsory social insurance;

"social tax expenses of the Russian Federation" - target category of the tax expenses of the Russian Federation caused by need of ensuring social protection (support) of the population, strengthening of health of the person, development of physical culture and sport, ecological and sanitary and epidemiologic wellbeing and support of charitable, voluntary (volunteer) activities;

"the stimulating tax expenses of the Russian Federation" - target category of the tax expenses of the Russian Federation assuming stimulation of economic activity of subjects of business activity and the subsequent increase in the income of budgets of budget system of the Russian Federation;

"technical tax expenses of the Russian Federation" - target category of the tax expenses of the Russian Federation assuming reduction of expenses of the payers having the right to privileges which financial provision is performed in full or partially at the expense of budgets of budget system of the Russian Federation;

"the international tax expenses of the Russian Federation" - target category of the tax expenses of the Russian Federation established by the international (intergovernmental) agreements (agreements) assuming development of international cooperation in social and economic spheres, and provided in quality of measures of the state support according to the purposes of social and economic policy of the State Parties of such international (intergovernmental) agreements (agreements);

"fiscal characteristics of tax expenses of the Russian Federation" - data on amount of the privileges provided to payers on the number of receivers of privileges, about amount of the taxes, charges, customs payments and insurance premiums for social insurance declared by them for payment in budgets of budget system of the Russian Federation, and also other characteristics provided by appendix to these rules;

"target characteristics of tax expenses of the Russian Federation" - data on target category of tax expenses of the Russian Federation, the provision purposes to payers of tax benefits, and also other characteristics provided by appendix to these rules.

3. For the purpose of assessment of tax expenses of the Russian Federation the Ministry of Finance of the Russian Federation:

a) creates the list of tax expenses of the Russian Federation;

b) provides collection and forming of information on normative, target and fiscal characteristics of tax expenses of the Russian Federation necessary for carrying out their assessment including creates assessment of amounts of tax expenses of the Russian Federation for accounting financial year, and also assessment of amounts of tax expenses of the Russian Federation the current financial year, the next financial year and planning period;

c) performs generalization of results of efficiency evaluation of tax expenses of the Russian Federation which is carried out by curators of tax expenses;

d) determines rules of forming of information on normative, target and fiscal characteristics of tax expenses of the Russian Federation which is subject to inclusion in passports of tax expenses of the Russian Federation.

4. For the purpose of assessment of tax expenses of the Russian Federation chief managers of the income of the federal budget represent to the Ministry of Finance of the Russian Federation till August 20 (the specified information - till November 1) information on fiscal characteristics of tax expenses of the Russian Federation for accounting financial year, and also information on the stimulating tax expenses of the Russian Federation in 5 years preceding accounting financial year.

5. For the purpose of assessment of tax expenses of the Russian Federation curators of tax expenses:

a) create the passports of tax expenses of the Russian Federation containing information provided by appendix to these rules;

b) perform efficiency evaluation of tax expenses of the Russian Federation and send results of such assessment to the Ministry of Finance of the Russian Federation.

5(1). For the purpose of assessment of tax expenses of the Russian Federation the collaborator of the curator of tax expenses:

a) provides to the curator of tax expenses of the Russian Federation information for assessment of tax expenses of the Russian Federation (the this to the statistical reporting, other data necessary for evaluating tax expenses);

b) represents to the curator of tax expenses of the offer for inclusion in projects of techniques of efficiency evaluation of tax expenses of the Russian Federation within powers according to which they are responsible for achievement of the purposes of the state program of the Russian Federation corresponding to tax expense of the Russian Federation and (or) are more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation;

c) performs efficiency evaluation of tax expenses of the Russian Federation within the powers determined by technique of efficiency evaluation of tax expenses of the Russian Federation according to which it is responsible for achievement of the purposes of the state program of the Russian Federation corresponding to tax expense and (or) is more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation, and sends results of efficiency evaluation of tax expenses of the Russian Federation to the curator of tax expenses performing summary efficiency evaluation of tax expenses of the Russian Federation, annually no later than December 1 (the specified data - till February 15).

II. Forming of the list of tax expenses of the Russian Federation

6. The draft of the list of tax expenses of the Russian Federation (further - the draft of the list of tax expenses) or offers on modification of the list of tax expenses of the Russian Federation are created by the Ministry of Finance of the Russian Federation on the basis of information on privileges created according to the procedure, established by the Ministry of Finance of the Russian Federation, and also determination of tax expense of the public legal entity provided by the paragraph the forty first Article 6 of the Budget code of the Russian Federation till March 25 and sent for approval to executives in charge of state programs of the Russian Federation, heads of national projects, and also in the interested federal executive bodies (other federal state bodies, the organizations) which are offered to be determined as curators of tax expenses.

7. The bodies and the organizations specified in Item 6 of these rules till April 10 consider the draft of the list of tax expenses or the offer on modification of the list of tax expenses of the Russian Federation regarding the offered distribution of tax expenses of the Russian Federation according to the purposes of state programs of the Russian Federation and (or) the purposes of social and economic policy of the Russian Federation which are not relating to state programs of the Russian Federation, and determination of curators of tax expenses.

Notes and offers on refining of the draft of the list of tax expenses or the offer on modification of the list of tax expenses of the Russian Federation go to the Ministry of Finance of the Russian Federation.

If the specified notes and offers assume change of the curator of tax expense, notes and offers are subject to approval of the offered curator of tax expense and the direction in the Ministry of Finance of the Russian Federation during the term specified in paragraph one of this Item.

If these notes and offers are not sent to the Ministry of Finance of the Russian Federation during the term specified in paragraph one of this Item, the draft of the list of tax expenses or the offer on modification of the list of tax expenses of the Russian Federation are considered approved in the corresponding part.

If notes and offers on refining of the draft of the list of tax expenses or offers on modification of the list of tax expenses of the Russian Federation do not contain offers on refining of the offered distribution of tax expenses of the Russian Federation according to the purposes of state programs of the Russian Federation and (or) the purposes of social and economic policy of the Russian Federation which are not relating to state programs of the Russian Federation, the draft of the list of tax expenses or the offer on modification of the list of tax expenses of the Russian Federation are considered approved in the corresponding part.

Approval of the draft of the list of tax expenses regarding the line items stated identically line items of the list of tax expenses of the Russian Federation or offers on modification of the list of tax expenses of the Russian Federation is not required, except as specified determinations according to part 1 of article 27.1 of the Federal law "About Strategic Planning in the Russian Federation" of national projects, modification of such projects, of the list of state programs of the Russian Federation or refining of structural elements of such programs and (or) cases of change of powers of the bodies and organizations specified in Item 6 of these rules.

In the presence of disagreements according to the draft of the list of tax expenses or offers on modification of the list of tax expenses of the Russian Federation the Ministry of Finance of the Russian Federation provides holding conciliatory meetings with relevant organs and the organizations till April 20. The disagreements which are not settled by results of such meetings till April 30 are considered by Government commission concerning optimization and increase in efficiency of budgeted expenses (further - Government commission) no later than 45 working days from the date of their direction in Government commission.

8. The list of tax expenses of the Russian Federation is posted on the official site of the Ministry of Finance of the Russian Federation on the Internet:

a) annually, no later than April 30, except for data on tax expenses according to which are available not settled by results of the these rules of conciliatory meetings of disagreement which are carried out according to the paragraph the seventh Item 7;

b) no later than 5 working days from the date of the direction in the Ministry of Finance of the Russian Federation of decisions of Government commission on settlement of disagreements according to the draft of the list of tax expenses of the Russian Federation or offers on modification of the list of the tax expenses of the Russian Federation sent to Government commission according to the paragraph to the seventh Item 7 of these rules.

9. In case of determination according to part 1 of article 27.1 of the Federal law "About Strategic Planning in the Russian Federation" of national projects, introduction in the current financial year of changes into such projects, to the list of state programs of the Russian Federation or refining of structural elements of such programs and (or) in case of change of powers of the bodies and organizations specified in Item 6 of these rules in connection with which there is need of modification of the list of tax expenses of the Russian Federation curators of tax expenses no later than 10 working days from the date of introduction of corresponding changes sends to the Ministry of Finance of the Russian Federation the relevant information for refining of the list of tax expenses of the Russian Federation by the Ministry.

In case of recognition in the current financial year voided provisions of regulatory legal acts, international treaties, their structural units which provide the privileges causing tax expenses of the Russian Federation curators of tax expenses no later than 5 working days from the date of entry into force of the corresponding regulatory legal acts, international treaties, their structural units send to the Ministry of Finance of the Russian Federation the relevant information for refining by the Ministry of Finance of the Russian Federation of the list of tax expenses of the Russian Federation.

10. The list of tax expenses of the Russian Federation with the changes made to it according to paragraph one of Item 9 of these rules is created till October 1, the specified list of tax expenses of the Russian Federation with the changes made to it according to the paragraph the second Item 9 of these rules is created till December 15.

III. Evaluation procedure of tax expenses of the Russian Federation

11. Techniques of efficiency evaluation of tax expenses of the Russian Federation are developed by curators of tax expenses together with other federal executive bodies (other federal state bodies, the organizations) and affirm in coordination with the Ministry of Finance of the Russian Federation and the Ministry of Economic Development of the Russian Federation.

Techniques of efficiency evaluation of tax expenses of the Russian Federation by which the summary efficiency evaluation of tax expenses of the Russian Federation is carried out affirm curators of tax expenses in coordination with collaborators of curators of tax expenses.

In the presence of disagreements on projects of techniques of efficiency evaluation of tax expenses of the Russian Federation the curator of tax expense provides holding conciliatory meetings with the Ministry of Finance of the Russian Federation and the Ministry of Economic Development of the Russian Federation. The disagreements which are not settled by results of such meetings are considered by Government commission.

If for separate categories of the payers having the right to privileges privileges on several types of tax, charges are provided, customs payments and insurance premiums for compulsory social insurance and the specified privileges answer one purpose of the state program of the Russian Federation and (or) the purpose of social and economic policy of the Russian Federation which is not relating to the state program of the Russian Federation, techniques of efficiency evaluation of the corresponding tax expenses of the Russian Federation can provide evaluating demand by payers of the provided privileges, estimates of contribution of the privileges provided for payers to change of measure value (indicator) of goal achievement of the state program of the Russian Federation and (or) are more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation, estimates of budget efficiency of tax expenses of the Russian Federation and assessment of aggregate budget effect (self-sufficiency) of the stimulating tax expenses of the Russian Federation in general (aggregative) concerning the corresponding category of the payers having the right to privileges.

For the purpose of carrying out aggregative assessment of demand by payers of the provided privileges, and also aggregate budget effect (self-sufficiency) of the stimulating tax expenses of the Russian Federation concerning the corresponding category of the payers having the right to privileges, curators of the corresponding tax expenses of the Russian Federation no later than 20 working days, preceding day of submission of the federal budget by chief managers of the income to the Ministry of Finance of the Russian Federation of information, stipulated in Item 4 these rules send the notification on intention of carrying out the corresponding aggregative assessment to the Ministry of Finance of the Russian Federation.

The Ministry of Finance of the Russian Federation no later than 2 working days from the date of representation by the curator of tax expenses of the notification specified in paragraph five of this Item sends such notification to the Federal Tax Service.

The Federal Tax Service directs information on aggregative values of fiscal characteristics of the tax expenses of the Russian Federation necessary for calculation of demand payers of the provided privileges, and also aggregate budget effect (self-sufficiency) of the stimulating tax expenses of the Russian Federation, based on this Item of the notification received according to the paragraph the sixth along with information, stipulated in Item 4 these rules.

12. For the purpose of efficiency evaluation of tax expenses of the Russian Federation the Ministry of Finance of the Russian Federation creates and directs annually, till October 15 (the specified estimates and information - till December 1), to curators of tax expenses assessment of amounts of tax expenses of the Russian Federation for accounting financial year, assessment of amounts of tax expenses of the Russian Federation to the current financial year, the next financial year and planning period, and also information on values of fiscal characteristics of tax expenses of the Russian Federation based on information of chief managers of the income of the federal budget. The efficiency evaluation of tax expenses of the Russian Federation is performed by curators of tax expenses and includes:

a) assessment of feasibility of tax expenses of the Russian Federation;

b) assessment of effectiveness of tax expenses of the Russian Federation.

Concerning the tax expenses of the Russian Federation answering the purpose of several state programs of the Russian Federation or the purposes of social and economic development provided by the documents of strategic planning developed within goal-setting, the federal executive body performing functions on development of state policy and normative legal regulation in the field of the analysis and forecasting of social and economic development the summary efficiency evaluation of tax expenses of the Russian Federation is performed. Collaborators of curators of the specified tax expenses perform efficiency evaluation of tax expenses of the Russian Federation within powers according to which they are responsible for achievement of the purposes of the state program of the Russian Federation corresponding to tax expense and (or) are more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation.

13. Criteria of feasibility of tax expenses of the Russian Federation are:

a) compliance of tax expenses of the Russian Federation to the purposes of state programs of the Russian Federation and (or) to the purposes of social and economic policy of the Russian Federation which are not relating to state programs of the Russian Federation;

b) demand payers of the provided privileges which is characterized by ratio of number of the payers who used the right to privileges and the number of the payers having potential rights to application of privilege, or total number of payers for the 5-year period.

13(1). In techniques of efficiency evaluation of the tax expenses of the Russian Federation approved according to Item 11 of these rules the minimum value of the ratio specified in the subitem "b" of Item 13 of these rules in case of which the privilege is recognized demanded is determined.

14. In case of discrepancy of tax expenses of the Russian Federation at least to one of the criteria specified in Item 13 of these rules and (or) not achievements of the positive values of assessment of contribution provided for payers of privileges in change of measure value (indicator) of goal achievement of the state program of the Russian Federation and (or) are more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation, and (or) achievement of higher rates of effectiveness of use of alternative mechanisms of goal achievement of the state program of the Russian Federation and (or) are more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation, by results of assessment of budget efficiency of tax expenses of the Russian Federation, and (or) not achievements of positive values of assessment of aggregate budget effect (self-sufficiency) of the stimulating tax expenses of the Russian Federation, the curator of tax expense should provide to the Ministry of Finance of the Russian Federation offers on preserving (refining, cancellation) privileges for payers.

15. As criterion of effectiveness of tax expense of the Russian Federation at least one indicator (indicator) of goal achievement of the state program of the Russian Federation is determined and (or) is more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation, or other indicator (indicator) on which value tax expenses of the Russian Federation exert impact.

16. Assessment of effectiveness of tax expenses of the Russian Federation includes assessment of contribution of the privileges provided for payers to change of measure value (indicator) of goal achievement of the state program of the Russian Federation and (or) is more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation, assessment of budget efficiency of tax expenses of the Russian Federation and assessment of aggregate budget effect (self-sufficiency) of the stimulating tax expenses of the Russian Federation.

The contribution of the privileges provided for payers to change of measure value (indicator) of goal achievement of the state program of the Russian Federation and (or) is more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation, is calculated as difference between value of the specified indicator (indicator) taking into account privileges and value of the specified indicator (indicator) without privileges.

17. For the purpose of evaluating budget efficiency of tax expenses of the Russian Federation comparative analysis of effectiveness of provision of privileges in case of provision and (or) the planned provision of privileges and effectiveness of use of alternative mechanisms of goal achievement of the state program of the Russian Federation is performed and (or) is more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation, including comparison of amounts of expenses of the federal budget in case of use of alternative mechanisms of goal achievement of the state program of the Russian Federation and (or) is more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation, and amounts of the provided privileges in case of provision and (or) the planned provision of privileges (calculation of surplus of indicator (indicator) of goal achievement of the state program of the Russian Federation and (or) is more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation, for 1 ruble of tax expenses of the Russian Federation and for 1 ruble of expenses of the federal budget for achievement of the same indicator (indicator) in case of use of alternative mechanisms).

For the purpose of evaluating effectiveness of the stimulating tax expenses of the Russian Federation assessment of aggregate budget effect (self-sufficiency) of the stimulating tax expenses of the Russian Federation according to the procedure, provided by Items 20 and 21 of these rules is also performed.

18. As alternative mechanisms of goal achievement of the state program of the Russian Federation and (or) is more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation, can be considered including:

a) subsidies or other forms of direct financial support of the payers having the right to privileges at the expense of the federal budget;

b) provision of the state guarantees of the Russian Federation according to obligations of the payers having the right to privileges;

c) enhancement of normative regulation and (or) procedure of control and supervising functions in the field of activities of the payers having the right to privileges;

d) ceased to be valid

18(1). Assessment of effectiveness of tax expenses of the Russian Federation is allowed be not to carried out concerning technical tax expenses of the Russian Federation, tax expenses of the Russian Federation on which at the time of evaluating efficiency of tax expenses of the Russian Federation there are no fiscal characteristics, the international tax expenses of the Russian Federation on which at the time of evaluating efficiency of tax expenses of the Russian Federation in 5 reporting years there are no receivers of the privileges causing such international tax expenses of the Russian Federation, and also the tax expenses of the Russian Federation caused by privileges which effective period constitutes less than one year and which void about day of the direction of the specified data in the Ministry of Finance of the Russian Federation according to the paragraph the second Item 23 of these rules.

Demand assessment by payers of the provided privileges is allowed be not to carried out concerning the privileges causing tax expenses of the Russian Federation on which at the time of evaluating efficiency of tax expenses of the Russian Federation there are no fiscal characteristics, the privileges causing international tax expenses of the Russian Federation on which at the time of evaluating efficiency of tax expenses of the Russian Federation in 5 reporting years there are no receivers of the privileges causing such international tax expenses of the Russian Federation, and also the tax expenses of the Russian Federation caused by privileges which effective period constitutes less than one year and which void about day of the direction of the specified data in the Ministry of Finance of the Russian Federation according to the paragraph the second Item 23 of these rules, except as specified availability at the curator of tax expenses of information, the demand allowing to perform assessment by payers of the provided privileges.

19. Ceased to be valid according to the Order of the Government of the Russian Federation of 08.04.2023 No. 568

20. Assessment of aggregate budget effect (self-sufficiency) of the stimulating tax expenses of the Russian Federation is determined concerning tax expenses of the Russian Federation which list is created by the Ministry of Finance of the Russian Federation, from the beginning of action for payers of the corresponding privileges or in 5 reporting years and if the specified privileges are effective more than 6 years, - on date of efficiency evaluation of tax expenses of the Russian Federation (E) by the following formula:

 

where:

i - the sequence number of year important from 1 to 5;

mi - the number of the payers who used privilege in i-m to year;

j - the sequence number of the payer important from 1 to m;

Nij - amount of the taxes, charges, customs payments and insurance premiums for compulsory social insurance declared for payment in budgets of budget system of the Russian Federation by j-m by the payer in i-m to year.

If on date of assessment of aggregate budget effect (self-sufficiency) of the stimulating tax expenses of the Russian Federation for the payers having the right to privileges, privileges are effective less than 6 years, amounts of the taxes, charges, customs payments and insurance premiums for compulsory social insurance which are subject to payment in budgets of budget system of the Russian Federation are estimated predicted) according to curators of tax expenses and the Ministry of Finance of the Russian Federation;

B0j - scope baseline of the taxes, charges, customs payments and insurance premiums for compulsory social insurance declared for payment in budgets of budget system of the Russian Federation by j-m by the payer in the base year;

gi - nominal rate of surplus of the income of budgets of budget system of the Russian Federation, except for the oil and gas income of the federal budget, in i-m to year in relation to the base year, and for the tax expenses of the Russian Federation caused by privileges in the oil and gas sphere - nominal rate of surplus of the oil and gas income of the federal budget in i-m to year in relation to the base year.

Nominal rate of surplus of the oil and gas income of the federal budget and the income of budget system of the Russian Federation, except for the oil and gas income of the federal budget, from tax payment, charges, customs payments and insurance premiums for compulsory social insurance in budgets of budget system of the Russian Federation in the current year, the next year and planning period is determined taking into account the forecast of the social and economic development of the Russian Federation for the next financial year and planning period pledged in basis of the Federal Law on the federal budget for the next financial year and planning period (the federal law draft about the federal budget for the next financial year and planning period).

Nominal rate of surplus of the oil and gas income of the federal budget and the income of budget system of the Russian Federation, except for the oil and gas income of the federal budget, from tax payment, charges, customs payments and insurance premiums for compulsory social insurance is determined by the Ministry of Finance of the Russian Federation and it is carried to curators of tax expenses no later than November 15;

r - the estimated cost of medium-term market borrowings of the Russian Federation accepted at the percent 7,5 level.

Concerning the tax expenses of the Russian Federation caused by privileges in the oil and gas sphere value of aggregate budget effect (self-sufficiency) calculated on the basis of indicators of Nij, Boj and gi in addition is determined:

till 2023 - in case of the basic prices for oil calculated according to item 4 of Article 96.6 of the Budget code of the Russian Federation (in the edition operating till November 21, 2022);

since 2023 - in case of oil prices in case of which the amount of the oil and gas income of the federal budget corresponds to the basic oil and gas income of the federal budget, stipulated in Item 4 Articles 96.6 of the Budget code of the Russian Federation.

21. The scope baseline of the taxes, charges, customs payments and insurance premiums for compulsory social insurance declared for payment in budgets of budget system of the Russian Federation by j-m by the payer in the base year (B0j) is calculated by formula:

 

where:

N0j - amount of the taxes, charges, customs payments and insurance premiums for compulsory social insurance declared for payment in budgets of budget system of the Russian Federation by j-m by the payer in the base year;

L0j - amount of the privileges provided to j-mu to the payer in the base year.

The base year in these rules is understood as the year preceding year of the beginning of receipt of j-m by the payer of privilege or the 6th year preceding accounting year if privileges are provided to the payer more than 6 years.

22. The curator of tax expense within technique of efficiency evaluation of tax expense of the Russian Federation has the right to provide additional criteria for evaluation of effectiveness of tax expense of the Russian Federation.

23. Following the results of efficiency evaluation of tax expense of the Russian Federation the curator of tax expense formulates conclusions about achievement of target characteristics of tax expense of the Russian Federation, about contribution of tax expense of the Russian Federation to goal achievement of the state program of the Russian Federation and (or) is more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation, about availability or about lack of more productive (less costly for the federal budget) alternative mechanisms of goal achievement of the state program of the Russian Federation and (or) is more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation.

Passports of tax expenses of the Russian Federation, results of efficiency evaluation of tax expenses of the Russian Federation, the recommendation about results of the specified assessment, including recommendations to the Ministry of Finance of the Russian Federation about need of preserving (refining, cancellation) the privileges provided to payers, go curators of tax expenses to the Ministry annually, till December 15 (the specified data - till March 1), and also are posted on the official sites of curators of tax expenses on the Internet (except for information, access to which is limited by the Federal Laws, and office information of limited distribution) no later than 5 working days from the date of the direction of the specified data in the Ministry, and also about value of aggregate budget effect (self-sufficiency) of the stimulating tax expenses of the Russian Federation.

Passports of tax expenses of the Russian Federation, results of efficiency evaluation of tax expenses of the Russian Federation and recommendations about results of the specified assessment are submitted by curators of tax expenses in the Ministry of Economic Development of the Russian Federation and to executives in charge of state programs of the Russian Federation annually, till March 1.

24. The Ministry of Finance of the Russian Federation generalizes the results of assessment of tax expenses of the Russian Federation, including the offer on preserving (refining, cancellation) privileges for payers provided by curators of tax expenses according to Item 14 and the paragraph to the second Item 23 of these rules and submits them for review in Government commission till April 30.

Government commission considers the results of assessment of tax expenses of the Russian Federation provided according to paragraph one of this Item.

Results of consideration of assessment of tax expenses of the Russian Federation are considered when forming the main directions of budget, tax and customs and tariff policy of the Russian Federation, and also when evaluating efficiency of implementation of state programs of the Russian Federation.

25. The Ministry of Finance of the Russian Federation in case of need of refining of techniques of efficiency evaluation of tax expenses of the Russian Federation based on information provided according to Item 23 of these rules sends to curators of tax expenses relevant proposals.

Appendix

to Rules of forming of the list of tax expenses of the Russian Federation and assessment of tax expenses of the Russian Federation

The list of information included in the passport of tax expense of the Russian Federation

 

The provided information		Data source
I. Normative characteristics of tax expense of the Russian Federation
1.	Names of taxes, charges, customs payments and insurance premiums for compulsory social insurance according to which tax benefits, releases and other preferences are provided	list of tax expenses of the Russian Federation
2.	Regulatory legal acts, the international agreements, their structural units which provide tax benefits, releases and other preferences on taxes, charges, customs payments and insurance premiums for compulsory social insurance	list of tax expenses of the Russian Federation
3.	Categories of taxpayers, charges, customs payments and insurance premiums for compulsory social insurance for which tax benefits, releases and other preferences are provided	list of tax expenses of the Russian Federation
4.	Conditions of provision of tax benefits, releases and other preferences for taxpayers, charges, customs payments and insurance premiums for compulsory social insurance	curator of tax expense
5.	Target category of taxpayers, charges, customs payments and insurance premiums for compulsory social insurance for which tax benefits, releases and other preferences are provided	curator of tax expense
6.	The dates of entry into force of regulatory legal acts, the international treaties establishing tax benefits, releases and other preferences for taxpayers, charges, customs payments and insurance premiums for compulsory social insurance	curator of tax expense
7.	The dates of entry into force of regulatory legal acts, the international treaties canceling tax benefits, releases and other preferences for taxpayers, charges, customs payments and insurance premiums for compulsory social insurance	curator of tax expense
II. Target characteristics of tax expense of the Russian Federation
8.	Target category of tax expenses of the Russian Federation	curator of tax expense
9.	The purposes of provision of tax benefits, releases and other preferences for taxpayers, charges, customs payments and insurance premiums for compulsory social insurance	curator of tax expense
10.	Names of national projects, state programs of the Russian Federation, structural elements of state programs of the Russian Federation, the name of regulatory legal acts, international treaties determining the purposes of social and economic policy of the Russian Federation which are not relating to state programs of the Russian Federation and national projects, provided by other documents of strategic planning for the purpose of which implementation tax benefits, releases and other preferences for taxpayers, charges, customs payments and insurance premiums for compulsory social insurance are provided	list of tax expenses of the Russian Federation and data of the curator of tax expense
11.	Names are more whole than state programs of the Russian Federation, is more whole, and (or) tasks, and (or) socially significant results of national projects, the purposes and (or) tasks of structural elements of state programs of the Russian Federation, is more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation and national projects, provided by other documents of strategic planning, determined by regulatory legal acts, international treaties for which implementation tax benefits, releases and other preferences for taxpayers, charges, customs payments and insurance premiums for compulsory social insurance are provided	data of the curator of tax expense
12.	Indicators (indicators) of goal achievement of state programs of the Russian Federation and (or) are more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation, in connection with provision of tax benefits, releases and other preferences for taxpayers, charges, customs payments and insurance premiums for compulsory social insurance <*>	curator of tax expense
13.	Measure value (indicators) of goal achievement of state programs of the Russian Federation and (or) is more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation, in connection with provision of tax benefits, releases and other preferences for taxpayers, charges, customs payments and insurance premiums for compulsory social insurance <*>	curator of tax expense
14.	Forecast (estimative) measure values (indicators) of goal achievement of state programs of the Russian Federation and (or) are more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation, in connection with provision of tax benefits, releases and other preferences for taxpayers, charges, customs payments and insurance premiums for compulsory social insurance for the current financial year, the next financial year and planning period <*>	curator of tax expense
III. Fiscal characteristics of tax expense of the Russian Federation
15.	Amount of the tax benefits, releases and other preferences provided for taxpayers, charges, customs payments and insurance premiums for compulsory social insurance for accounting financial year (thousand rubles)	chief manager of the income of the federal budget, Ministry of Finance of the Russian Federation
16.	Assessment of amount of the provided tax benefits, releases and other preferences for taxpayers, charges, customs payments and insurance premiums for compulsory social insurance for the current financial year, the next financial year and planning period (thousand rubles)	Ministry of Finance of the Russian Federation
17.	Total number of taxpayers, charges, customs payments and insurance premiums for compulsory social insurance in reporting to financial year (units)	chief manager of the income of the federal budget
18.	The number of the taxpayers, charges, customs payments and insurance premiums for compulsory social insurance which used the right to tax benefits, releases and other preferences in reporting financial year (units)	chief manager of the income of the federal budget
19.	The scope baseline of taxes, charges, customs payments and insurance premiums for compulsory social insurance declared for payment in budgets of budget system of the Russian Federation by taxpayers, charges, customs payments and insurance premiums for compulsory social insurance on types of tax, collection, customs payment and insurance premium for compulsory social insurance (thousand rubles) <*>	chief manager of the income of the federal budget
20.	The amount of taxes, charges, customs payments and insurance premiums for compulsory social insurance declared for payment in budgets of budget system of the Russian Federation by the taxpayers, charges, customs payments and insurance premiums for compulsory social insurance having the right to tax benefits, releases and other preferences in 6 years preceding accounting financial year (thousand rubles) <*>	chief manager of the income of the federal budget

 

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<*> The specified information is allowed be not to reflected in passports of the tax expenses of the Russian Federation corresponding to the criteria provided by paragraph one of Item 18 (1) Rules of forming of the list of tax expenses of the Russian Federation and assessment of the tax expenses of the Russian Federation approved by the order of the Government of the Russian Federation of April 12, 2019 No. 439 "About approval of Rules of forming of the list of tax expenses of the Russian Federation and assessment of tax expenses of the Russian Federation".

 

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