LAW OF UKRAINE

of December 15, 2020 No. 1081-IX

About modification of the Budget code of Ukraine

The Verkhovna Rada of Ukraine decides:

I. Bring in the Budget code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2010, Art. No. 50-51, 572) the following changes:

1. In Article 2 part one:

Item 2 to state 1) in the following edition:

"2) budgets of local self-government - budgets of agricultural, settlement, city territorial communities, and also budgets of areas in the cities (in case of formation of district councils in the city)";

2) in Item 23-1:

in paragraph one of the word "and means of other clients which according to the legislation are on treasurer servicing" shall be replaced with words "means of other clients which according to the legislation are on treasurer servicing (including the means enlisted into the single account)";

add with the paragraph the second such content:

"The term "single account" is used in this Code in the value given in the Tax code of Ukraine";

3) in Item 36 of the word of "function on creation" shall be replaced with words "functions on creation of forecasts of local budgets, creation";

4) Item 47 after words of "long-term obligations on power service" to add with words of "medium-term liabilities in the field of health care";

To add 5) with Item 47-2 of the following content:

"47-2) medium-term obligations in the field of health care - obligations of the central executive body which provides forming and realizes state policy in the field of health care, in the directions of use of budgetary funds in which procurement is conducted by the specialized organizations which conduct procurement, and/or the obligation of person authorized on implementation of purchases in the field of health care regarding the list of the directions of use of budgetary funds brought to it, including under the agreement of the managed access, concluded according to the legislation, to make payments during the current budget period and/or the medium-term period for accomplishment of programs and implementation of centralized actions for health care";

To exclude 6) in Item 48-1 of the word "received as receipts of budgets", and after words of "local budgets" to add with words of "the general fund of the government budget".

2. State Article 5 in the following edition:

"Article 5. Structure of budget system of Ukraine

1. The budget system of Ukraine consists from:

1) government budget;

2) local budgets:

a) budget of the Autonomous Republic of Crimea;

b) regional budgets;

c) district budgets;

d) budgets of local self-government".

3. In Article 6:

Parts the third and fourth after words of "budgets of local self-government" to add 1) with the words "in the territory";

Part the sixth to state 2) in the following edition:

"6. The consolidated budget of city territorial community as a part of which areas in the city are formed includes indicators of the city budget and budgets of areas in the city (in case of formation of district councils in the city)".

4. To add article 12 part one after words of Autonomous Republic of Crimea with words of "regional council".

5. The paragraph one of part four of Article 13 to add with the second offer of the following content: "At the same time the receipts of budgetary institutions in the form of property (assets) in natural form received from other budget institutions performing according to the legislation functions on management of objects of the state-owned (utility) property within the relevant budget are not own receipts of such budgetary institutions".

6. To add part one of Article 15 with Item 5 of the following content:

"5) temporarily available funds of the single treasurer account".

7. In the paragraph the second shall be replaced with words parts three of Article 16 of the word of "the cities of regional value" "city territorial communities with the administrative center in the city of regional value".

8. In Article 17:

1) in the paragraph the second part one:

words of "residents of Ukraine" shall be replaced with words also in figures "residents of Ukraine, including for ensuring partial accomplishment of debt obligations on portfolio of the loans of the creditor banks granted to subjects of microentrepreneurship, small and/or medium business - residents of Ukraine, in the amount of, not exceeding 80 percent of total amount of such debt obligations on portfolio of the credits and 80 percent - on each separate credit (further - the state guarantees on portfolio basis)";

add with the offer of the following content: "Procedure for selection of creditor banks, conditions of provision of the state guarantees on portfolio basis, the payment for provision of such guarantees, and also the size and type of the providing provided by appropriate subjects of managing are established by the Cabinet of Ministers of Ukraine";

2) in part three:

after paragraph two to add with two new paragraphs of such content:

"The agreement on provision of the state guarantee on portfolio basis is drawn up in writing and shall determine: guarantee subject; full name of the creditor; amount of warranty obligations and procedure for their execution; rights, obligations and responsibility of the guarantor and creditor; conditions of approach of warranty case; the term of implementation of payments in case of approach of warranty case; the size and payment procedure in the government budget of payment for provision of a guarantee; procedure for debt repayment before the state for accomplishment of warranty obligations; guarantee effective period.

The compulsory provision of provision of the state guarantee on portfolio basis is introduction by the subject of managing - resident of Ukraine of payment for provision of such guarantee, and also provision of property or other ensuring execution of debt obligations according to the credit agreement before creditor bank".

With respect thereto third - the eighth to consider paragraphs respectively paragraphs the fifth - the tenth;

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