FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 21, 2022 No. 448-FZ

About modification of the Budget code of the Russian Federation and separate legal acts of the Russian Federation, suspension of action of separate provisions of the Budget code of the Russian Federation, recognition voided separate regulations of legal acts of the Russian Federation and on establishment of features of execution of budgets of budget system of the Russian Federation in 2023

Accepted by the State Duma on November 10, 2022

Approved by the Federation Council on November 16, 2022

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; 2002, No. 22, Art. 2026; 2003, No. 52, Art. 5036; 2004, No. 34, Art. 3535; 2005, No. 27, Art. 2717; No. 52, Art. 5572; 2006, No. 45, Art. 4627; No. 50, Art. 5279; No. 52, Art. 5503; 2007, No. 1, Art. 28; No. 18, Art. 2117; No. 31, Art. 4009; No. 45, Art. 5424; No. 46, Art. 5553; No. 50, Art. 6246; 2008, No. 30, Art. 3597, 3617; 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, 2293; No. 21, Art. 2524; No. 31, Art. 4185; No. 46, Art. 5918; 2011, No. 15, Art. 2041; No. 41, Art. 5635; No. 49, Art. 7030, 7039; 2012, No. 26, Art. 3447; No. 31, Art. 4316, 4317; No. 50, Art. 6967; No. 53, Art. 7593; 2013, No. 19, Art. 2331; No. 27, Art. 3480; No. 30, Art. 4083; 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, 7561; 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. 4278; No. 49, Art. 6852; 2017, No. 14, Art. 2007; No. 30, Art. 4458; No. 31, Art. 4811; No. 40, Art. 5752; No. 47, Art. 6841; No. 49, Art. 7317; 2018, No. 1, Art. 18; No. 11, Art. 1580; No. 30, Art. 4557; No. 41, Art. 6191; No. 49, Art. 7495, 7525, 7528, 7529; No. 53, Art. 8420, 8430; 2019, No. 16, Art. 1825; No. 23, Art. 2916; No. 30, Art. 4101, 4104; No. 31, Art. 4437, 4466; No. 52, Art. 7774, 7797; 2020, No. 14, Art. 2001; No. 17, Art. 2698; 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. 27, Art. 5056, 5072, 5074, 5079; No. 49, Art. 8148; 2022, No. 9, Art. 1254; No. 12, Art. 1781; No. 29, Art. 5223, 5231; Russian newspaper, 2022, on November 8) following changes:

The second Item 1 of Article 40 the word "(return)" shall be replaced with words 1) in the paragraph "(offsetting, return)";

2) in Article 50:

a) the fourth to state the paragraph in the following edition:

"the income tax of the organizations in case of agreement performance about the Section of products concluded about day of entry into force of the Federal Law of December 30, 1995 No. 225-FZ "About production sharing agreements" (further - the Federal Law "About Production Sharing Agreements") and not providing special tax rates for transfer of the specified tax in the federal budget and budgets of subjects of the Russian Federation, except for the income tax of the organizations in case of agreement performance about development of Piltun-Astokhsky and Lunsky oil and gas deposits on the terms of the Section of products (further - the production sharing agreement according to the Sakhalin II project), - according to the standard rate of 25 percent;";

b) add with the paragraph of the following content:

"the income tax of the organizations in case of agreement performance about the Section of products according to the Sakhalin II project - according to the standard rate of 75 percent.";

Item 1 of Article 51 to add 3) with paragraphs of the following content:

"payments for provision by the public company in the field of the state cadastral registration and state registration of the rights of data, the documents containing in the state registers, except for case when provision of the specified documents is performed through the multipurpose center of provision of the state and municipal services - according to the standard rate of 100 percent;

payments for provision by the public company in the field of the state cadastral registration and state registration of the rights of data, the documents containing in the state registers in case provision of the specified documents is performed through the multipurpose center of provision of the state and municipal services, and also in case of filing of application about provision of data, the documents containing in the state registers, electronically and issues of the specified documents through the multipurpose center of provision of the state and municipal services - according to the standard rate of 85 percent.";

4) in Item 2 of Article 56:

a) third to state the paragraph in the following edition:

"the income tax of the organizations in case of agreement performance about the Section of products concluded about day of entry into force of the Federal Law "About Production Sharing Agreements" and which are not providing the special tax rates for transfer of the specified tax in the federal budget and budgets of subjects of the Russian Federation, except for the income tax of the organizations in case of agreement performance about the Section of products according to the Sakhalin II project - according to the standard rate of 75 percent;";

b) add with the paragraph of the following content:

"the income tax of the organizations in case of agreement performance about the Section of products according to the Sakhalin II project - according to the standard rate of 25 percent.";

Part one of Article 57 to add 5) with the paragraph of the following content:

"payments for provision by the public company in the field of the state cadastral registration and state registration of the rights of data, the documents containing in the state registers in case provision of the specified documents is performed through the multipurpose center of provision of the state and municipal services, and also in case of filing of application about provision of data, the documents containing in the state registers, electronically and issues of the specified documents through the multipurpose center of provision of the state and municipal services - according to the standard rate of 15 percent.";

6) in Article 78.3:

a) add Item 1 with subitem 2.1 of the following content:

"2. 1) on implementation of capital investments in creation and development of the state information systems in case of determination by the Federal Laws of the state corporation, state-owned company, public company by the operator of the specified systems;";

b) the subitem 1 of Item 8 after words "the state-owned (municipal) property," to add with the words "and the purchases for the purpose of specified in subitem 2.1 of Item 1 of this Article";

To exclude 7) in Item 3 of Article 81 of the word "also cannot exceed 3 percent approved by the specified laws (decisions) of total amount of expenses";

8) in Article 93.3:

a) add with Item 1.1 of the following content:

"1.1. The subject of the Russian Federation has the right to provide to the budget of other subject of the Russian Federation budget credit for a period of up to three years. The purposes of provision of budget credit and the amount of payment for use of budget credit are established by the law of the subject of the Russian Federation on the budget of the subject of the Russian Federation or the decision of the supreme executive body of the subject of the Russian Federation. Provision, use and return by the subject of the Russian Federation of the specified budget credit obtained from the budget of the subject of the Russian Federation are performed according to the procedure, established by the supreme executive body of the subject of the Russian Federation which of budget the budget credit is granted.";

b) add with Item 3.1 of the following content:

"3.1. In addition to cases, stipulated in Item 3 these Articles, according to the law of the subject of the Russian Federation can be established other cases of provision from the budget of the municipality to the budget of other municipality, one subject of the Russian Federation, budget credit who are part for a period of up to three years. The purposes of provision of budget credit and the amount of payment for use of budget credit are established by the municipal legal act of representative body of the municipality about the local budget which of budget the budget credit is granted. Provision, use and return by the municipality of the specified budget credit obtained from the local budget are performed according to the procedure, established by the law of the subject of the Russian Federation which part the municipality which of budget the budget credit, except as specified, of stipulated in Item 3 these Articles is granted is.";

9) in Item 2 of Article 93.6 of the word "except for the subsidies, subventions and other interbudget transfers having purpose for the term which is not exceeding 240 days" to exclude, shall be replaced with words the words "December 15" "the last working day";

10) in Article 96.6:

a) to add Item 2 after the word "natural" with words ", the annual average price of export alternative for automobile AI-92 gasoline of class 5 and diesel fuel of class 5";

b) the paragraph one of Item 3 to state in the following edition:

"3. The difference between the oil and gas income of the federal budget and the basic oil and gas income of the federal budget accepting:";

c) state item 4 in the following edition:

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