of June 22, 2019 No. 796
About general requirements to assessment of tax expenses of subjects of the Russian Federation and municipalities
The government of the Russian Federation decides:
1. Approve the enclosed general requirements to assessment of tax expenses of subjects of the Russian Federation and municipalities.
1(1). Recommend to the supreme executive bodies of subjects of the Russian Federation (other state bodies of subjects of the Russian Federation, the organizations) which according to parts 1 and 2 of article 10 of the Federal law "About the General Principles of the Organization of the Public Power in Subjects of the Russian Federation" have the right to introduce to legislature of the subject of the Russian Federation drafts of regulatory legal acts of subjects of the Russian Federation about establishment (change) of the tax benefits, releases and other preferences on taxes provided in quality of measures of the state support according to the purposes of state programs of the subject of the Russian Federation and (or) the purposes of social and economic policy of the subject of the Russian Federation which are not relating to state programs of the subject of the Russian Federation (further respectively - the initiator of tax expense, projectible privileges), to provide inclusion in structure of documents and materials, the regulatory legal acts of subjects of the Russian Federation following information attached to such projects:
about compliance of projectible privileges to the purposes of state programs of the subject of the Russian Federation and (or) to the purposes of social and economic policy of the subject of the Russian Federation which are not relating to state programs of the subject of the Russian Federation (the initiator of tax expense determines one or several purposes which achievement is promoted by projectible privilege);
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