ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of April 8, 2023 No. 568

About modification of the Order of the Government of the Russian Federation of April 12, 2019 No. 439

The government of the Russian Federation decides:

Approve the enclosed changes which are made to the order of the Government of the Russian Federation of April 12, 2019 No. 439 "About approval of Rules of forming of the list of tax expenses of the Russian Federation and assessment of tax expenses of the Russian Federation" (The Russian Federation Code, 2019, No. 16, Art. 1946; 2020, No. 1, Art. 100; 2022, No. 7, Art. 987).

Approved by the Order of the Government of the Russian Federation of April 8, 2023 No. 568

Changes which are made to the Order of the Government of the Russian Federation of April 12, 2019 No. 439

1. Add with Item 2 (1) the following content:

"2(1). To federal executive bodies, which heads according to Item 7 of Regulations of the Government of the Russian Federation approved by the order of the Government of the Russian Federation of June 1, 2004 No. 260 "About Regulations of the Government of the Russian Federation and Regulations on the Russian Government Office" (further - Regulations) having the right to submit for consideration in the Government of the Russian Federation projects of regulatory legal acts, and to the organizations specified in Item 15 (1) Regulations, performing project development of regulatory legal acts about establishment (change) of the tax benefits, releases and other preferences on taxes, charges, customs payments, insurance premiums for compulsory social insurance provided in quality of measures of the state support according to the purposes of state programs of the Russian Federation and (or) the purposes of social and economic policy of the Russian Federation not belonging to state programs of the Russian Federation (further respectively - the initiator of tax expense, projectible privileges) to provide inclusion in structure of the explanatory note to such projects of regulatory legal acts specified in Item 53 of Regulations, following information:

about compliance of projectible privileges to the purposes of state programs of the Russian Federation and (or) to the purposes of social and economic policy of the Russian Federation which are not relating to state programs of the Russian Federation (the initiator of tax expense determines one or several purposes which achievement is promoted by projectible privilege);

about the potential level of demand taxpayers, charges, customs payments and insurance premiums for compulsory social insurance (further - payers) projectible privileges calculated proceeding from the relation of the expected (forecast) number of payers who will use projectible privilege, to total quantity of payers or other relation determined by the initiator of tax expense;

about indicator (indicator) of goal achievement of state programs of the Russian Federation and (or) is more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation, impact on which value is exerted by projectible privileges (at least one indicator (indicator), together with the expected contribution of projectible privileges to change of value of the specified indicator (indicator) calculated as difference between value of the specified indicator (indicator) taking into account projectible privileges and value of the specified indicator without projectible privileges;

about assessment of aggregate budget effect (self-sufficiency) of projectible privileges (for the projectible privileges assuming stimulation of economic activity of subjects of business activity and the subsequent increase in the income of budgets of budget system of the Russian Federation) determined according to the procedure, similar to the procedure provided by Items 20 and 21 of the Rules approved by this resolution (in the presence of necessary information).

The forecast period for which the specified information is provided is determined by the initiator of tax expense.".

2. In Rules of forming of the list of tax expenses of the Russian Federation and assessment of the tax expenses of the Russian Federation approved by the specified resolution:

a) state item 4 in the following edition:

"4. For the purpose of assessment of tax expenses of the Russian Federation chief managers of the income of the federal budget represent to the Ministry of Finance of the Russian Federation till October 15 (the specified information - till December 1) information on fiscal characteristics of tax expenses of the Russian Federation for accounting financial year, and also information on the stimulating tax expenses of the Russian Federation in 5 years preceding accounting financial year.";

b) state Item 6 in the following edition:

"6. The draft of the list of tax expenses of the Russian Federation (further - the draft of the list of tax expenses) or offers on modification of the list of tax expenses of the Russian Federation are created by the Ministry of Finance of the Russian Federation on the basis of information on privileges created according to the procedure, established by the Ministry of Finance of the Russian Federation, and also determination of tax expense of the public legal entity provided by the paragraph the forty first Article 6 of the Budget code of the Russian Federation till March 25 and sent for approval to executives in charge of state programs of the Russian Federation, and also in the interested federal executive bodies (other federal state bodies, the organizations) which are offered to be determined as curators of tax expenses.";

c) to add the paragraph of the seventh of Item 7 with the words "no later than 45 working days from the date of their direction in Government commission";

d) in Item 8 of the word "According to the Decision of Government Commission List" to replace with the word "List";

e) add Item 9 with the paragraph of the following content:

"In case of recognition in the current financial year voided provisions of regulatory legal acts, international treaties, their structural units which provide the privileges causing tax expenses of the Russian Federation curators of tax expenses no later than 5 working days from the date of entry into force of the corresponding regulatory legal acts, international treaties, their structural units send to the Ministry of Finance of the Russian Federation the relevant information for refining by the Ministry of Finance of the Russian Federation of the list of tax expenses of the Russian Federation.";

e) state Item 10 in the following edition:

"10. The list of tax expenses of the Russian Federation with the changes made to it according to paragraph one of Item 9 of these rules is created till October 1, the specified list of tax expenses of the Russian Federation with the changes made to it according to the paragraph the second Item 9 of these rules is created till December 15.";

g) add Item 11 with paragraphs of the following content:

"In the presence of disagreements on projects of techniques of efficiency evaluation of tax expenses of the Russian Federation the curator of tax expense provides holding conciliatory meetings with the Ministry of Finance of the Russian Federation and the Ministry of Economic Development of the Russian Federation. The disagreements which are not settled by results of such meetings are considered by Government commission.

If for separate categories of the payers having the right to privileges privileges on several types of tax, charges are provided, customs payments and insurance premiums for compulsory social insurance and the specified privileges answer one purpose of the state program of the Russian Federation and (or) the purpose of social and economic policy of the Russian Federation which is not relating to the state program of the Russian Federation, techniques of efficiency evaluation of the corresponding tax expenses of the Russian Federation shall provide evaluating demand by payers of the provided privileges, estimates of contribution of the privileges provided for payers to change of measure value (indicator) of goal achievement of the state program of the Russian Federation and (or) are more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation, estimates of budget efficiency of tax expenses of the Russian Federation and assessment of aggregate budget effect (self-sufficiency) of the stimulating tax expenses of the Russian Federation in general concerning the corresponding category of the payers having the right to privileges.";

h) the paragraph one of Item 12 after the words "November 15" to add with words "(the specified estimates and information - till February 1)";

i) state Item 16 in the following edition:

"16. Assessment of effectiveness of tax expenses of the Russian Federation includes assessment of contribution of the privileges provided for payers to change of measure value (indicator) of goal achievement of the state program of the Russian Federation and (or) is more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation, assessment of budget efficiency of tax expenses of the Russian Federation and assessment of aggregate budget effect (self-sufficiency) of the stimulating tax expenses of the Russian Federation.

The contribution of the privileges provided for payers to change of measure value (indicator) of goal achievement of the state program of the Russian Federation and (or) is more whole than social and economic policy of the Russian Federation, not belonging to state programs of the Russian Federation, is calculated as difference between value of the specified indicator (indicator) taking into account privileges and value of the specified indicator (indicator) without privileges.";

j) in Item 17:

the word is "performed" to be replaced with the word "is performed";

words", and also assessment of aggregate budget effect (self-sufficiency) of the stimulating tax expenses of the Russian Federation" to exclude;

add with the paragraph of the following content:

"For the purpose of evaluating effectiveness of the stimulating tax expenses of the Russian Federation assessment of aggregate budget effect (self-sufficiency) of the stimulating tax expenses of the Russian Federation according to the procedure, provided by Items 20 and 21 of these rules is also performed.";

k) Item 18 (to state 1) in the following edition:

"18(1). Assessment of effectiveness of tax expenses of the Russian Federation is allowed be not to carried out concerning technical tax expenses of the Russian Federation, tax expenses of the Russian Federation on which at the time of evaluating efficiency of tax expenses of the Russian Federation there are no fiscal characteristics, and also the tax expenses of the Russian Federation caused by privileges which effective period constitutes less than one year and which void about day of the direction of the specified data in the Ministry of Finance of the Russian Federation according to the paragraph the second Item 23 of these rules.

Demand assessment by payers of the provided privileges is allowed be not to carried out concerning the privileges causing tax expenses of the Russian Federation on which at the time of evaluating efficiency of tax expenses of the Russian Federation there are no fiscal characteristics, and also the tax expenses of the Russian Federation caused by privileges which effective period constitutes less than one year and which void about day of the direction of the specified data in the Ministry of Finance of the Russian Federation according to the paragraph the second Item 23 of these rules, except as specified availability at the curator of tax expenses of information allowing to perform demand assessment by payers of the provided privileges.";

l) declare Item 19 invalid;

m) the fourteenth Item 20 to replace the paragraph with paragraphs of the following content:

"Concerning the tax expenses of the Russian Federation caused by privileges in the oil and gas sphere value of aggregate budget effect (self-sufficiency) calculated on the basis of indicators of Nij, Boj and gi in addition is determined:

till 2023 - in case of the basic prices for oil calculated according to item 4 of Article 96.6 of the Budget code of the Russian Federation (in the edition operating till November 21, 2022);

since 2023 - in case of oil prices in case of which the amount of the oil and gas income of the federal budget corresponds to the basic oil and gas income of the federal budget, stipulated in Item 4 Articles 96.6 of the Budget code of the Russian Federation.";

o) to add paragraph two of Item 23 with words ", and also are posted on the official sites of curators of tax expenses on the Internet no later than 5 working days from the date of the direction of the specified data in the Ministry";

o) in footnote of appendix to the specified Rules of the word "to criterion, stipulated in Item 18(1)" shall be replaced with words "to the criteria provided by paragraph one of Item 18 (1)".

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