PROVISION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of December 4, 2019 No. 704-P

About procedure for administration by the Central bank of the Russian Federation for receipts in budget system of the Russian Federation of separate income types

Based on Article 160.1 of the Budget code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3823; 2007, No. 18, Art. 2117; 2019, No. 16, the Art. 1825), Item 1 of Rules of implementation of the government by federal bodies (state bodies), governing bodies of state non-budgetary funds of the Russian Federation and (or) the state organizations, and also the Central bank of the Russian Federation of budget powers of chief managers of the income of the budgets of budget system of the Russian Federation approved by the order of the Government of the Russian Federation of December 29, 2007 No. 995 "About procedure federal bodies of the government (state bodies), governing bodies of state non-budgetary funds of the Russian Federation and (or) state organizations, and also the Central bank of the Russian Federation of budget powers of chief managers of the income of budgets of budget system of the Russian Federation which are under their authority which are under their authority" (The Russian Federation Code, 2008, No. 2, Art. 116; 2018, No. 53, of the Art. 8698), this Provision establishes procedure for administration by the Central bank of the Russian Federation for receipts in budget system of the Russian Federation of separate income types.

Chapter 1. General provisions

1.1. Budget powers of the chief manager of budget receipts of the Central bank of the Russian Federation are performed by Department of national payment system.

1.2. The list of sources of the income of the federal budget administered by the Central bank of the Russian Federation is established by appendix 1 to this Provision.

The list of structural divisions of central office, territorial subdivisions of Service on consumer protection and ensuring availability of financial services (further - territorial subdivisions of Service), the divisions performing interregional functions, the territorial offices of the Central bank of the Russian Federation performing powers of administrators of the income of the federal budget (further - administrators), is established by appendix 2 to this Provision.

The list of sources of the income of the federal budget assigned to administrators is established by appendix 3 to this Provision.

The list of territorial offices of the Central bank of the Russian Federation, the territorial subdivisions of Service performing budget powers of chief managers (administrators) of the income of budgets of subjects of the Russian Federation and local budgets is established by appendix 4 to this Provision.

The list of sources of the income of budgets of the subjects of the Russian Federation assigned to the territorial offices of the Central bank of the Russian Federation, territorial subdivisions of Service performing budget powers of chief managers (administrators) of the income of budgets of subjects of the Russian Federation is established by appendix 5 to this Provision.

The list of sources of the income of the local budgets assigned to the territorial offices of the Central bank of the Russian Federation, territorial subdivisions of Service performing budget powers of chief managers (administrators) of the income of local budgets is established by appendix 6 to this Provision.

Department of national payment system in case of administration of sources of the income of the federal budget specified in appendix 1 to this Provision, territorial offices of the Central bank of the Russian Federation concerning the sources of the income of budgets of subjects of the Russian Federation and local budgets specified in appendices 5 and 6 to this Provision respectively also hereinafter are referred to as as administrators of accounting.

Chapter 2. Budget powers of structural divisions of the Central bank of the Russian Federation in case of administration of budget receipts

2.1. The department of national payment system performs the following budget powers.

2.1.1. As the chief manager of budget receipts performs the following budget powers:

provision of data for creation and maintaining the cash plan;

forming and submission of budget reports;

maintaining the register of sources of budget receipts on the sources of the income of the federal budget based on the List of sources of the income of the federal budget administered by the Central bank of the Russian Federation established by appendix 1 to this Provision assigned to the Central bank of the Russian Federation;

preparation and the direction on approval to management of the Central bank of the Russian Federation techniques of forecasting of receipts of the income in budgets of budget system of the Russian Federation;

forming and the direction in the Ministry of Finance of the Russian Federation of the forecast of receipt of the income of budgets of budget system of the Russian Federation;

forming and the direction in the Ministry of Finance of the Russian Federation reasons for the forecast of receipt of the income of budgets of budget system of the Russian Federation.

2.1.2. Concerning sources of the income of the federal budget specified in the Section 11 of appendix 3 to this Provision performs the following budget powers of the administrator of the income of the federal budget:

charge, accounting and control of correctness of calculation, completeness and timeliness of implementation of payments in the federal budget;

debt collection on payments in the federal budget;

decision making about return (about refusal in return) excessively paid (enforced) payments in the federal budget;

decision making about refining of payments in the federal budget;

creation and submission of the reporting on receipt in budgets of budget system of the Russian Federation of the income administered by the Central bank of the Russian Federation (further - the reporting), in Department of information technologies;

provision of information necessary for payment of money by physical persons and legal entities for the state and municipal services, and also other payments which are sources of forming of the income of the federal budget in the State information system about the state and municipal payments (further - GIS GMP) according to the procedure established by the Federal Law of July 27, 2010 No. 210-FZ "About the organization of provision of the state and municipal services" (The Russian Federation Code, 2010, No. 31, Art. 4179; 2019, No. 14, Art. 1461);

decision making about recognition hopeless to debt collection on payments in the federal budget.

2.1.3. Concerning sources of the income of the federal budget specified in Sections 1 - 10, 12 - 18 appendices 3 to this Provision, perform the following budget powers of the administrator of the income of the federal budget:

accounting and control of completeness and timeliness of implementation of payments in the federal budget;

decision making about return of percent for untimely implementation of return of the state fees (further - percent);

creation and submission of the reporting to Department of information technologies;

provision of information necessary for payment of money by physical persons and legal entities for the state and municipal services, and also other payments which are sources of forming of the income of the federal budget in GIS GMP according to the procedure established by the Federal Law of July 27, 2010 No. 210-FZ "About the organization of provision of the state and municipal services" (regarding the state fee);

decision making about recognition hopeless to debt collection on payments in the federal budget.

2.1.4. Brings to payers on the official site of the Bank of Russia on the Internet:

codes of classification of the income of the budgets of the Russian Federation (further - KBQ) on income types administered by the Central bank of the Russian Federation taking into account groups of subspecies of the income of budgets;

identification taxpayer number (further - INN) the Central bank of the Russian Federation;

statement reason code on tax accounting (further - the check point) the Central bank of the Russian Federation, check point of the Central bank of the Russian Federation in the location of territorial office of the Central bank of the Russian Federation;

account details, the Central bank of the Russian Federation opened in division on the balance sheet account No. 40101 "The income distributed by bodies of the Federal Treasury between budgets of budget system of the Russian Federation" (further - the account of UFK);

codes of the All-Russian Classifier of Territories of Municipal Units (further - the All-Russian Classifier of Territories of Municipal Units code) the municipality in the territory of which are the Central bank of the Russian Federation, territorial offices of the Central bank of the Russian Federation.

In case of change of information specified in this subitem reports about all changes to payers on the official site of the Bank of Russia on the Internet no later than fifteen working days from the date of receipt of the documents confirming change of information.

2.2. Territorial offices of the Central bank of the Russian Federation perform the following budget powers.

2.2.1. When implementing budget powers of the chief manager of the income of budgets of subjects of the Russian Federation, local budgets create and provide the following documents in the relevant financial body:

the forecast of receipt of budget receipts of the subject of the Russian Federation, the local budget in terms and in form which are approved with the relevant financial body;

analytical materials on budget implementation regarding the income of the relevant budget in the terms established by the legislation of the Russian Federation;

data necessary for creation of the mid-term financial plan and (or) draft of the relevant budget;

data necessary for creation and maintaining the cash plan.

2.2.2. Concerning sources of the income of budgets of subjects of the Russian Federation, the local budgets specified in appendices 5 and 6 to this Provision respectively perform the following budget powers of the administrator of the income of budgets of subjects of the Russian Federation, local budgets:

accounting and control of completeness and timeliness of implementation of payments in the budget;

debt collection on payments in the budget;

decision making about return (about refusal in return) excessively paid (enforced) payments in the budget;

creation and submission of the reporting to Department of information technologies;

provision of information necessary for payment of money by physical persons and legal entities for the state and municipal services, and also other payments which are sources of forming of budget receipts in GIS GMP according to the procedure established by the Federal Law of July 27, 2010 No. 210-FZ "About the organization of provision of the state and municipal services";

decision making about recognition hopeless to debt collection on payments in the budget.

2.2.3. Concerning sources of the income of budgets of subjects of the Russian Federation, local budgets specified in the appendices 5 and 6 to this Provision respectively and administered by territorial subdivisions of Service perform the following budget powers of the administrator of the income of budgets of subjects of the Russian Federation, local budgets:

accounting and control of completeness and timeliness of implementation of payments in the budget;

creation and submission of the reporting to Department of information technologies;

decision making about recognition hopeless to debt collection on payments in the budget.

2.2.4. In case of change of information specified in paragraphs five and pole of subitem 2.1.4 of Item 2.1 of this provision report about all changes in Department of national payment system with use of System of automation of document flow and clerical work of the Bank of Russia (further - SADD BR) no later than four working days from the date of receipt of the documents confirming change of information.

In case of change of the check point of the Central bank of the Russian Federation in the location of territorial office of the Central bank of the Russian Federation send to Department of national payment system with use of SADD BR the copy of the notification on registration of the Russian organization in tax authority no later than two working days from the date of receipt of the notification.

In case of receipt of the documents confirming change of information (details) specified in appendix No. 3 to the Procedure for forming and maintaining the register of participants of budget process and also the legal entities who are not participants of budget process (further - the Procedure), to No. 163n approved by the order of the Ministry of Finance of the Russian Federation of December 23, 2014 "About the Procedure for forming and maintaining the register of participants of budget process, and also the legal entities who are not participants of budget process" by the registered Ministry of Justice of the Russian Federation on February 9, 2015 No. 35954, on December 2, 2016 No. 44545, on December 21, 2017 No. 49355, on July 4, 2019 No. 55128, send to Department of national payment system with use of SADD BR information (details) specified in appendix No. 3 to the Procedure no later than two working days from the date of receipt of documents, confirming change of information (details).

2.3. Department of national payment system concerning sources of the income of the federal budget, territorial offices of the Central bank of the Russian Federation concerning sources of the income of budgets of subjects of the Russian Federation, local budgets in addition to the powers specified in Items 2.1 and 2.2 of this provision perform the following powers.

2.3.1. Open respectively in Interregional operation management of the Federal Treasury, territorial authority of the Federal Treasury (further - UFK) the personal account intended for reflection of the transactions connected with administration of the income of budgets of budget system of the Russian Federation (further - personal account), and provide the conclusion with UFK of the agreement (agreement) on exchange of electronic documents.

2.3.2. Send the following documents to UFK:

requests for return on appendix form No. 3 to the Procedure for cash servicing of execution of the federal budget, budgets of subjects of the Russian Federation and local budgets and procedure by territorial authorities of the Federal Treasury of separate functions of financial bodies of subjects of the Russian Federation and municipalities on the execution of the relevant budgets approved by the order of the Federal Treasury of October 10, 2008 No. 8n "About procedure for cash servicing of execution of the federal budget, budgets of subjects of the Russian Federation and local budgets and procedure by territorial authorities of the Federal Treasury of separate functions of financial bodies of subjects of the Russian Federation and municipalities on execution of the relevant budgets" the registered Ministry of Justice of the Russian Federation on November 12, 2008 No. 12617, on September 4, 2009 No. 14714, on March 29, 2010 No. 16751, on November 25, 2010 No. 19047, on February 3, 2012 No. 23129, on November 1, 2013 No. 30305, on February 18, 2016 No. 41125, on December 13, 2016 No. 44704, on February 27, 2018 No. 50157, on January 14, 2019 No. 53325 (further respectively - the order of the Federal Treasury No. 8n, the request for return), notifications on refining of type and accessory of payment on appendix form No. 8 to the order of the Federal Treasury No. 8n (further - the notification), for the purpose of implementation of returns of excessively paid (enforced) payments in the budget, percent, offsetting (refining) of payments in the budget respectively;

cards of specimen signatures to personal accounts on appendix form No. 2 to the Procedure for opening and maintaining personal accounts by territorial authorities of the Federal Treasury approved by the order of the Federal Treasury of October 17, 2016 No. 21n "About procedure for opening and maintaining personal accounts by territorial authorities of the Federal Treasury", the registered Ministry of Justice of the Russian Federation on December 1, 2016 No. 44513, on March 13, 2018 No. 50327 (further respectively - the order of the Federal Treasury No. 21n, card);

request for cancellation of the request (the consolidated request) on appendix form No. 7 to the order of the Federal Treasury No. 8n;

messages in any form of non receipt of the statement from personal account of the administrator of budget receipts on appendix form No. 11 to the order of the Federal Treasury No. 21n (further - the statement) and (or) appendices to the statement from personal account of the administrator of budget receipts on appendix form No. 62 to the order of the Federal Treasury No. 21n (further - appendix to the statement), and also status reports of the corresponding personal account.

2.4. Administrators (except for Department of national payment system and Department of the admission and the termination of activities of the financial organizations) concerning the sources of the income of the federal budget assigned to them perform the following budget powers of the administrator of budget receipts:

charge, control of correctness of calculation of payments in the federal budget;

debt collection on payments in the federal budget;

decision making about return (about refusal in return) excessively paid (enforced) payments in the federal budget;

decision making about offsetting (refining, about refusal in offsetting) payments in the federal budget;

provision of information necessary for payment of money by physical persons and legal entities for the state and municipal services, and also other payments which are sources of forming of the income of the federal budget in GIS GMP according to the procedure established by the Federal Law of July 27, 2010 No. 210-FZ "About the organization of provision of the state and municipal services" (except for the state fee).

2.5. The department of the admission and termination of activities of the financial organizations concerning the sources of the income of the federal budget assigned to it performs the following budget powers of the administrator of the income of the federal budget.

2.5.1. Charge, control of correctness of calculation of payments in the federal budget.

2.5.2. Decision making about return (about refusal in return) excessively paid payments in the federal budget regarding cash penalties (penalties) and the state fees in cases when according to the admission of the financial organizations for which the state fee is paid the head (deputy manager) of structural division of the Central bank of the Russian Federation, and the direction to the payer of the decision on refusal in return of excessively paid state fee and cash collection (penalty) is authorized to make legally significant actions.

In cases when the first deputy (deputy) the Chairman of the Bank of Russia supervising questions of the admission and the termination of activities of the financial organizations is authorized to make legally significant actions for which the state fee is paid, the Department of the admission and termination of activities of the financial organizations sends to Department of national payment system the letter on need of return of the amount of excessively paid state fee with indication of in it trade name of credit institution, the legal entity (for physical person - surname, name, middle name (in the presence of the last), dates and numbers (in case of its availability) statements of the payer in writing in any form of return of excessively paid state fee (with application of a copy of the statement), the return amounts copy-book and (or) in figures, dates and numbers of the settlement (payment) document.

In cases when the first deputy (deputy) the Chairman of the Bank of Russia supervising questions of the admission and the termination of activities of the financial organizations is authorized to make legally significant actions for which the state fee is paid and there are no bases for return of the state fee, the Department of the admission and termination of activities of the financial organizations sends the payer the letter on refusal in return of the amount of excessively paid state fee.

2.5.3. Decision making about offsetting (refining, about refusal in offsetting) payments in the federal budget.

2.5.4. Debt collection on payments in the federal budget.

2.5.5. Provision of information necessary for payment of money by physical persons and legal entities for the state and municipal services, and also other payments which are sources of forming of the income of the federal budget in GIS GMP according to the procedure established by the Federal Law of July 27, 2010 No. 210-FZ "About the organization of provision of the state and municipal services" (except for the state fee).

2.6. Territorial subdivisions of Service concerning the fixed sources of the income of budgets of subjects of the Russian Federation, the local budgets specified in appendices 5 and 6 to this Provision respectively perform the following budget powers of the administrator of the income of budgets of subjects of the Russian Federation and local budgets:

control of correctness of calculation of payments in the budget;

debt collection on payments in the budget;

decision making about return (about refusal in return) excessively paid (enforced) payments in the budget;

provision of information necessary for payment of money by physical persons and legal entities for the state and municipal services, and also other payments which are sources of forming of budget receipts in GIS GMP according to the procedure established by the Federal Law of July 27, 2010 No. 210-FZ "About the organization of provision of the state and municipal services".

2.7. The administrator of accounting performs maintaining accounting cards of receipts in the budget for cash penalties (penalties) (appendix 7 to this Provision) (further - the accounting card of penalty) and accounting cards of payment in the budget of the state fee (appendix 8 to this Provision) (further - the accounting card of duty) (further in case of joint mentioning - accounting cards) which open and conducted according to Chapters 4 and 5 of this provision respectively.

2.8. The budget powers specified in Item 2.4 of this provision perform structural divisions which officials:

make legally significant actions;

constitute instructions of the Central bank of the Russian Federation about payment in the budget of cash penalties (penalties) (further - the instruction);

constitute protocols on administrative offenses and direct them with all case papers in accordance with the legislation of the Russian Federation to consideration in court;

consider cases on administrative offenses.

The budget powers specified in subitem 2.2.3 of Item 2.2 and Item 2.3 of this provision perform divisions of payment systems and calculations of territorial offices of the Central bank of the Russian Federation (further - PPSIR TU of the Bank of Russia) concerning the sources of the income of budgets of subjects of the Russian Federation and local budgets specified in appendices 5 and 6 to this Provision respectively and administered by territorial offices of the Central bank of the Russian Federation, territorial subdivisions of Service.

2.9. Coordination of activities of administrators and administrators of accounting is performed by Department of national payment system.

Coordination of activities of structural divisions of territorial offices of the Bank of Russia (further - structural division of TU of the Bank of Russia) as which questions of administration of sources of the income of budgets of subjects of the Russian Federation, local budgets enter, is performed by PPSIR TU of the Bank of Russia.

2.10. Information and documents, except documents on the papers specified in Items 4.4 and 5.4 of this provision and also information and documents which are kept in the form of electronic databases (files, catalogs) created with use of computer aids (except for the documents specified in subitem 6.3.6 of Item 6.3 of this provision), are subject to storage and are destroyed after five years after the termination of accounting year in which were constituted (are approved).

Chapter 3. Filling of payment orders, payment orders, collection orders, and also instructions and resolutions of the Central bank of the Russian Federation on imposing of administrative penalty

3.1. Payment orders on payment transfer in the budget are drawn up by payers if other is not stipulated by the legislation the Russian Federation about taxes and fees, in case of payment transfer from the accounts according to the rules established by the Provision of the Bank of Russia of June 19, 2012 No. 383-P "About rules of implementation of money transfer", the registered Ministry of Justice of the Russian Federation on June 22, 2012 No. 24667, on August 14, 2013 No. 29387, on May 19, 2014 No. 32323, on June 11, 2015 No. 37649, on January 27, 2016 No. 40831, on July 31, 2017 No. 47578, on December 24, 2018 No. 53109 (further - the Provision of the Bank of Russia No. 383-P), and also the order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n "About approval of Rules of specifying of information in details of orders on money transfer on account of payments in budget system of the Russian Federation", the registered Ministry of Justice of the Russian Federation on December 30, 2013 No. 30913, on December 2, 2014 No. 35053, on November 27, 2015 No. 39883, on April 13, 2017 No. 46369 (further - the order of the Ministry of Finance of the Russian Federation No. 107n).

On each cash collection (penalty), the state fee the personal payment order taking into account the following features is drawn up.

3.1.1. In the detail 16 "Receiver" the abbreviated name of the receiver of payment (UFK) and in brackets - the abbreviated name of territorial office of the Central bank of the Russian Federation is specified. In case of payment transfer, administered by structural divisions of central office of the Central bank of the Russian Federation, in brackets Bank of Russia is specified.

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