FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 7, 2020 No. 114-FZ

About introduction of amendments to article 47.2 of the Budget code of the Russian Federation

Accepted by the State Duma on April 1, 2020

Approved by the Federation Council on April 2, 2020

Bring in Article 47.2 of the Budget code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3823; 2016, No. 1, Art. 26; No. 27, Art. 4279; 2018, No. 1, Art. 18; 2019, No. 31, Art. 4437) following changes:

1) in Item 1:

a) in subitem 2 of the word "regarding debt on the payments in the budget which are not extinguished" shall be replaced with words "-regarding the debt on payments in the budget which is not extinguished";

b) add with subitem 2.1 of the following content:

"2. 1) recognitions by the bankrupt of the citizen who is not the individual entrepreneur according to the Federal Law of October 26, 2002 No. 127-FZ "About insolvency (bankruptcy)" - regarding the debt on payments in the budget which is not extinguished after completion of settlings with creditors according to the specified Federal Law;";

c) in subitem 3 of the word "extinguished because of insufficiency of property of the organization and (or) their impossibility" shall be replaced with words "the organization extinguished because of insufficiency of property and (or) its impossibility";

d) state subitem 4 in the following edition:

"4) applications of acts of amnesty or about pardon concerning convicts to mulctary punishment or adoptions of the decision by court according to which the administrator of budget receipts loses possibility of debt collection on payments in the budget;";

e) in paragraph one of subitem 5 of the word "to the bases provided by Items 3 and 4" shall be replaced with words "to the basis, stipulated in Item 3 or 4";

e) add with the subitem 6 of the following content:

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