FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 29, 2021 No. 384-FZ

About modification of the Budget code of the Russian Federation and separate legal acts of the Russian Federation and establishment of features of execution of budgets of budget system of the Russian Federation in 2022

Accepted by the State Duma on November 17, 2021

Approved by the Federation Council on November 19, 2021

Article 1

Bring in the Budget code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3823; 2000, No. 32, Art. 3339; 2004, No. 34, Art. 3535; 2005, No. 1, Art. 8; No. 27, Art. 2717; No. 52, Art. 5572; 2006, No. 52, Art. 5503; 2007, No. 18, Art. 2117; No. 45, Art. 5424; No. 46, Art. 5553; No. 50, Art. 6246; 2008, No. 30, Art. 3597; No. 48, Art. 5500; 2009, No. 1, Art. 18; No. 15, Art. 1780; No. 29, Art. 3582, 3629; No. 30, Art. 3739; No. 39, Art. 4532; No. 48, Art. 5733; No. 52, Art. 6450; 2010, No. 19, Art. 2291; No. 21, Art. 2524; No. 31, Art. 4185; No. 40, Art. 4969; No. 46, Art. 5918; 2011, No. 15, Art. 2041; No. 27, Art. 3873; No. 49, Art. 7030, 7039; 2012, No. 26, Art. 3447; No. 31, Art. 4316; No. 50, Art. 6967; No. 53, Art. 7593; 2013, No. 19, Art. 2331; No. 27, Art. 3473, 3480; No. 31, Art. 4191; No. 52, Art. 6983; 2014, No. 30, Art. 4250, 4267; No. 40, Art. 5314; No. 43, Art. 5795; No. 48, Art. 6655, 6656, 6664; No. 52, Art. 7560; 2015, No. 29, Art. 4343; No. 40, Art. 5468; No. 45, Art. 6202; No. 51, Art. 7252; 2016, No. 1, Art. 26; No. 7, Art. 911; No. 22, Art. 3093; No. 27, Art. 4277, 4278; No. 49, Art. 6852; 2017, No. 1, Art. 7; No. 14, Art. 2007; No. 30, Art. 4452, 4458; No. 31, Art. 4811; No. 40, Art. 5751; No. 47, Art. 6841; No. 49, Art. 7317; 2018, No. 1, Art. 18; No. 11, Art. 1580; No. 30, Art. 4557; No. 49, Art. 7495, 7525, 7528, 7529; No. 53, Art. 8430; 2019, No. 16, Art. 1825; No. 23, Art. 2916; No. 30, Art. 4101, 4104; No. 31, Art. 4437, 4454, 4466; No. 40, Art. 5490; No. 44, Art. 6181; No. 52, Art. 7774, 7797; 2020, No. 14, Art. 2001; No. 17, Art. 2698; No. 22, Art. 3376; No. 24, Art. 3747; No. 29, Art. 4502; No. 31, Art. 5022; No. 40, Art. 6168; No. 42, Art. 6514; No. 50, Art. 8068; No. 52, Art. 8594; 2021, No. 18, Art. 3052; No. 24, Art. 4213; No. 27, Art. 5056, 5072, 5074, 5079) following changes:

Article 3 to add 1) with Item 2.1 of the following content:

"2.1. The Federation Council of Federal Assembly of the Russian Federation, the State Duma of Federal Assembly of the Russian Federation adopt the acts regulating budget legal relationship in the cases provided by this Code.";

Part third of Article 8 to state 2) in the following edition:

"The provisions established by this Code concerning subjects of the Russian Federation (public authorities of subjects of the Russian Federation), subjects of the Russian Federation - the federal cities (regarding the income of their budgets), budgets of subjects of the Russian Federation and budgets of territorial funds of compulsory medical insurance, extend to the federal territories (bodies of the public power of the federal territories), except for the provisions establishing powers of subjects of the Russian Federation (public authorities of subjects of the Russian Federation), subjects of the Russian Federation - the federal cities concerning municipalities (local budgets) which are in their territory. If provisions of this Code contain specifying on the law of the subject of the Russian Federation, the regulatory legal act of representative body of the federal territory is applied.";

3) in Article 28:

a) add with the new paragraph the eleventh the following content:

"participations of citizens in budget process;";

b) the eleventh - the fourteenth to consider paragraphs respectively paragraphs the twelfth - the fifteenth;

4) in Article 50:

a) in paragraph nine of the word "20 percent" shall be replaced with words "16 percent";

b) in the paragraph the fifteenth the words "50 percent" shall be replaced with words "100 percent";

c) the paragraph the nineteenth after words of "popular minerals" to add with words ", the coal which is coked, iron ores, apatite - magnetite, apatite-shtaffelitovykh and low-ferruterous apatite ores, multicomponent complex ore concerning which in case of the taxation the coefficient characterizing the cost of valuable components in ore is established";

d) add with paragraphs of the following content:

"severance tax in the form of the coal which is coked - according to the standard rate of 70 percent;

severance tax in the form of iron ore (except for the oxidized ferruterous quartzites) - according to the standard rate 83 percent;

severance tax in type apatite - magnetite, apatite-shtaffelitovykh and low-ferruterous apatite ores - according to the standard rate 83 percent;

severance tax in the form of multicomponent complex ore concerning which in case of the taxation the coefficient characterizing the cost of valuable components in ore - according to the standard rate 83 percent is established;

excise on steel liquid - according to the standard rate 83 percent.";

5) in Article 56:

a) in Item 2:

the ninth to declare the paragraph invalid;

in paragraph ten of the word "80 percent" shall be replaced with words "84 percent";

the paragraph the sixteenth after words of "popular minerals" to add with words ", the coal which is coked, iron ores, apatite - magnetite, apatite-shtaffelitovykh and low-ferruterous apatite ores, multicomponent complex ore concerning which in case of the taxation the coefficient characterizing the cost of valuable components in ore is established";

add with paragraphs of the following content:

"severance tax in the form of the coal which is coked - according to the standard rate of 30 percent;

severance tax in the form of iron ore (except for the oxidized ferruterous quartzites) - according to the standard rate of 17 percent;

severance tax in type apatite - magnetite, apatite-shtaffelitovykh and low-ferruterous apatite ores - according to the standard rate of 17 percent;

severance tax in the form of multicomponent complex ore concerning which in case of the taxation the coefficient characterizing the cost of valuable components in ore - according to the standard rate of 17 percent is established;

excise on steel liquid - according to the standard rate of 17 percent.";

b) declare Item 2.4 invalid;

6) in Article 78:

a) in Item 3:

add subitem 2 with words ", and also results of their provision";

state subitem 5 in the following edition:

"5) regulations on implementation concerning receivers of the subsidies and persons specified in Item 5 of this Article, verifications of the budgetary funds by the main manager (manager) providing subsidies, observance by them of procedure and conditions of provision of subsidies including regarding achievement of results of their provision, and also checks of the state (municipal) financial control by bodies according to Articles 268.1 and 269.2 of this Code.";

b) in Item 5 of the word "provided subsidies, and bodies of the state (municipal) financial control of checks of observance by them of conditions, the purposes and procedure for provision of subsidies" shall be replaced with words "providing subsidies, and bodies of the state (municipal) financial control of the checks provided by the subitem 5 of Item 3 of this Article";

c) in Item 5.1 the word "is more whole" to replace with the word of "results";

d) state Item 6 in the following edition:

"6. Budgetary appropriations on provision of subsidies to legal entities, individual entrepreneurs, being the party of concessionary agreements, and also to legal entities, being the party of agreements on public-private partnership, municipal and private partnership can be provided in budgets of budget system of the Russian Federation. The specified subsidies are provided in accordance with the terms and the terms provided by agreements on public-private partnership, municipal and private partnership by concessionary agreements signed according to the procedure, the legislation of the Russian Federation on the public-private partnership, municipal and private partnership determined respectively, the legislation of the Russian Federation on concessionary agreements.";

e) in the paragraph the second Item 8 "normative" to exclude the word;

7) in Article 78.1:

a) Item 2 in paragraph three after the words "and local budget" to add with words ", including results of their provision,", shall be replaced with words the words "about obligatory verification of the budgetary funds by the main manager (manager) who provided subsidy and bodies of the state (municipal) financial control of observance of conditions, purposes and procedure for provision of subsidies by other non-profit organizations which are not the public (municipal) institutions" "about implementation concerning receivers of the subsidies and persons specified in Item 3 of this Article, verifications of the budgetary funds by the main manager (manager) providing subsidies, observance by them of procedure and conditions of provision of subsidies including regarding achievement of results of their provision, and also checks of the state (municipal) financial control by bodies according to Articles 268.1 and 269.2 of this Code";

b) in Item 3 of the word "provided subsidies, and bodies of the state (municipal) financial control of checks of observance by them of conditions, the purposes and procedure for provision of subsidies" shall be replaced with words "providing subsidies, and bodies of the state (municipal) financial control of the checks provided by the paragraph third Item 2 of this Article";

8) third Item 3 of Article 78.2 to state the paragraph in the following edition:

"federal state institution worth less than 3 billion rubles is accepted in the form of the legal act of the Government of the Russian Federation or in cases and procedure which are established by the Government of the Russian Federation, in the form of the legal act of federal executive body or other organization performing according to this Code of power of the main manager of means of the federal budget (state non-budgetary fund management authority of the Russian Federation).";

The word "normative" to exclude 9) in Item 2 of Article 78.3;

The paragraph third Item 3 of Article 79 to state 10) in the following edition:

"federal state institutions worth less than 3 billion rubles are accepted in the form of legal acts of the Government of the Russian Federation or in cases and procedure which are established by the Government of the Russian Federation, in the form of legal acts of the federal executive bodies or other organizations performing according to this Code of power of the main manager of means of the federal budget (governing bodies of state non-budgetary funds of the Russian Federation).";

In paragraph three of Item 1 of Article 80 the word "normative" to exclude 11);

12) the paragraph third Item 1 of Article 93.3 after the words "from the federal budget" to add with the words "except for budget credit on financial provision of implementation of infrastructure projects, and also cases of restructuring of obligations (debt) on budget credit";

13) in Article 94:

a) in item 4:

add with new paragraphs the ninth - the eleventh the following content:

"in the amount which is not exceeding the amount of remaining balance of the budgetary appropriations which are not used in reporting financial year on payment of separate types of goods, works, the services acquired with use of the electronic certificate in the cases determined by the Federal Law go for increase in budgetary appropriations of the current financial year at the specified purposes according to the procedure, established by the Government of the Russian Federation;

in the amount which is not exceeding the amount of remaining balance of the budgetary appropriations which are not distributed in reporting financial year reserved on implementation of decisions of the President of the Russian Federation and the Government of the Russian Federation on providing separate actions in the field of nation-wide questions, national defense, homeland security and law-enforcement activities, research and use of space, development of defense industry complex, go based on decisions of the Government of the Russian Federation for increase in the budgetary appropriations reserved on the answering purpose the current financial year if other is not provided by the Federal Law on the federal budget the current financial year and planning period;

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