INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 1, 2022 No. 6231-U

About procedure for decision making about recognition hopeless to debt collection on payments in budgets of budget system of the Russian Federation

This Instruction based on item 4 of Article 47.2 of the Budget code of the Russian Federation <1> and Item 3 of the order of the Government of the Russian Federation of May 6, 2016 No. 393 "About general requirements to procedure for decision making about recognition hopeless to debt collection on payments in budgets of budget system of the Russian Federation" <2> establishes procedure for decision making about recognition hopeless to debt collection on payments in budgets of budget system of the Russian Federation.

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<1> Russian Federation Code, 1998, No. 31, Art. 3823; 2016, No. 1, Art. 26.

<2> Russian Federation Code, 2016, No. 20, Art. 2833.

1. Payments in the budgets of budget system of the Russian Federation regarding cash penalties (penalties) administered by the Bank of Russia which are not paid at the scheduled time (debt on payments in budgets), are recognized hopeless to collection the following cases:

1.1. The death of the physical person - the payer of payments in the budget or announcements his dead according to the procedure, established by the civil procedural legislation of the Russian Federation.

1.2. Completion of the procedure of bankruptcy of the citizen, the individual entrepreneur according to the Federal Law of October 26, 2002 No. 127-FZ "About insolvency (bankruptcy)" - regarding debt on payments in the budget from which discharge of duty on payment it is exempted according to the specified Federal Law.

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