FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 13, 2024 No. 177-FZ

About modification of the Budget code of the Russian Federation and separate legal acts of the Russian Federation

Accepted by the State Duma on July 10, 2024

Approved by the Federation Council on July 10, 2024

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. 1, Art. 8; No. 43, Art. 4412; 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. 29, Art. 3418; No. 30, Art. 3597, 3617; No. 48, Art. 5500; No. 52, Art. 6236; 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. 5711, 5733; No. 51, Art. 6151; No. 52, Art. 6450; 2010, No. 19, Art. 2291, 2293; No. 21, Art. 2524; No. 31, Art. 4185, 4192; No. 40, Art. 4969, 4971; No. 46, Art. 5918; No. 49, Art. 6409; 2011, No. 15, Art. 2041; No. 27, Art. 3873; 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. 3473, 3480; No. 30, Art. 4083; No. 31, Art. 4191; No. 52, Art. 6983; 2014, No. 30, Art. 4250; 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. 45, Art. 6202; No. 51, Art. 7252; 2016, No. 1, Art. 26; No. 7, Art. 911; No. 22, Art. 3093; \Art. U-2116\27, 4162, 4277, 4278, 4279; 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, 5752; No. 47, Art. 6841; No. 49, Art. 7317; 2018, No. 1, Art. 18; No. 11, Art. 1580; No. 24, Art. 3409; 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, 4103; No. 31, Art. 4437, 4454, 4466; No. 40, Art. 5490; No. 52, Art. 7774, 7797; 2020, No. 14, Art. 2001; No. 15, Art. 2237; No. 17, Art. 2698; No. 22, Art. 3376; No. 29, Art. 4502; No. 30, Art. 4742; 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, 5079; No. 49, Art. 8148; 2022, No. 9, Art. 1254; No. 12, Art. 1781; No. 27, Art. 4628; No. 29, Art. 5223, 5231; No. 45, Art. 7677; No. 48, Art. 8315; No. 52, Art. 9351; 2023, No. 1, Art. 9; No. 16, Art. 2765; No. 32, Art. 6148; 2024, No. 1, Art. 9; No. 8, Art. 1040) following changes:

1) in Article 6:

a) in the paragraph the twenty second "the size or having established by the specified law" shall be replaced with words words "the size and (or) having established by the specified law";

b) in the paragraph twenty third "the size or its indexations having established procedure" shall be replaced with words words "the size and (or) procedure of payments of the size (indexation)";

c) in the paragraph the thirty sixth shall be replaced with words the words "with Articles 242.25 and 242.26" "with Chapter 24.4";

2) in Item 9 of Article 20:

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

"the list of codes of subspecies on income types which chief managers are public authorities (state bodies) of the Russian Federation, the Central bank of the Russian Federation, governing bodies of state non-budgetary funds of the Russian Federation and (or) the state organizations which are under their authority, other organizations given authority to the chief manager of the income of the federal budget.";

b) word in paragraph five of "sources of the income of the federal budget and budgets of state non-budgetary funds of the Russian Federation" shall be replaced with words "or change of the operating sources of the income of the federal budget, budgets of state non-budgetary funds of the Russian Federation, budgets of subjects of the Russian Federation, budgets of territorial state non-budgetary funds and local budgets in connection with adoption of the Federal Laws regulating questions of establishment of standard rates of income distribution between budgets of budget system of the Russian Federation";

3) in Article 21:

a) the ninth the subitem 3 of Item 3 to declare the paragraph invalid;

b) to add the subitem 8 of Item 6 with the paragraph of the following content:

"subgroup" of subsidy to legal entities, individual entrepreneurs, being the party of concessionary agreements, agreements on public-private partnership, municipal and private partnership, and also on financial provision (compensation) of the costs connected with finance lease (leasing) ".";

Shall be replaced with words 4) in Article 29 of the word of "budget classification of budget system" "budget classification";

Item 4 of Article 40.1 to add 5) with words ", and also on non-paid receipts";

6) in Article 46:

a) in Item 3 of the word" (executive body of the subject of the Russian Federation)" shall be replaced with words ", body of prosecutor's office of the Russian Federation or executive body of the subject of the Russian Federation", after the words "for consideration to the judge", to add with the words "in the commission on cases of minors and protection of their rights";

b) in Item 17:

word in paragraph one of "sentences of courts" shall be replaced with words "sentences and decrees of the vessels issued in case of production on criminal cases";

in the paragraph the second shall be replaced with words the words "in the cases which are not provided by paragraphs first and third this Item" "in the case which is not provided by paragraph one of this Item";

third to declare the paragraph invalid;

c) in Item 22:

the paragraph the fifth after words "to water objects," to add with words "to water biological resources,";

the paragraph of the sixth after words "to water objects," to add with words "to water biological resources,";

7) in Item 1 of Article 47.2:

a) state subitem 2 in the following edition:

"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;";

b) declare subitem 2.1 invalid;

c) state subitems 4 and 5 in the following edition:

"4) applications of acts of amnesty or pardons concerning convicts to mulctary punishment or adoptions of the decision by court according to which the administrator of budget receipts loses possibility of debt collection on payments in the budget, including in connection with the expiration of fixed term of its collection;

5) pronouncement by the judicial police officer-contractor of the resolution on the termination of enforcement proceeding in case of return to the claimant of the executive document on the basis, stipulated in Item 3 or 4 parts 1 of article 46 of the Federal Law of October 2, 2007 No. 229-FZ "About enforcement proceeding" if from date of creation of debt which size does not exceed the size of requirements to the debtor established by the legislation of the Russian Federation on insolvency (bankruptcy) for initiation of proceeedings about bankruptcy there passed more than five years;";

d) add with subitem 5.1 of the following content:

"5. 1) adoptions by court of the act of return of the statement for recognition of the debtor by the bankrupt or suit abatement about bankruptcy due to the lack of the funds sufficient for compensation of court costs for holding the procedures applied in the case of bankruptcy;";

8) in Article 50:

a) to declare the paragraph of the thirty seventh invalid;

b) in the paragraph the thirty ninth to replace figures "650" with figures "312", the words "5 million" shall be replaced with words "one million 2,4", "the paragraph the fourth" shall be replaced with words words "the paragraph the eighth";

c) add with new paragraphs the forty seventh - the fifty seventh the following content:

"income tax regarding the tax amount exceeding 312 thousand rubles, relating to part of the tax base exceeding 2, 4 million rubles and component no more than 5 million rubles (except for income tax concerning the income specified in paragraphs the thirty ninth and fifty first this Article), - according to the standard rate of 13 percent;

income tax regarding the tax amount exceeding 702 thousand rubles, relating to part of tax base, exceeding 5 million rubles and component no more than 20 million rubles (except for income tax concerning the income specified in paragraphs the thirty ninth and fifty first this Article), - according to the standard rate of 28 percent;

income tax regarding the tax amount exceeding 3402 thousand rubles, relating to part of tax base, exceeding 20 million rubles and component no more than 50 million rubles (except for income tax concerning the income specified in paragraphs the thirty ninth and fifty first this Article), - according to the standard rate of 35 percent;

income tax regarding the tax amount exceeding 9402 thousand rubles, relating to part of the tax base exceeding 50 million rubles (except for income tax concerning the income specified in paragraphs the thirty ninth and fifty first this Article), - according to the standard rate of 40 percent;

income tax regarding the tax amount exceeding 312 thousand rubles, relating to the amount of the tax bases specified in Item 6 of article 210 of the Tax Code of the Russian Federation exceeding 2, 4 million rubles (except for income tax concerning the income specified in paragraphs the thirty fifth and thirty sixth this Article), and also income tax concerning the income of the physical persons who are not tax residents of the Russian Federation, specified in paragraph nine of Item 3 of article 224 of the Tax Code of the Russian Federation regarding the tax amount exceeding 312 thousand rubles, relating to part of the tax base exceeding 2, 4 million rubles - according to the standard rate of 13 percent;

income tax regarding the tax amount exceeding 650 thousand rubles, relating to the amount of the tax bases specified in Item 6.1 of article 210 of the Tax Code of the Russian Federation exceeding 5 million rubles, and also income tax regarding the tax amount exceeding 650 thousand rubles, relating to the tax base specified in Item 6.2 of article 210 of the Tax Code of the Russian Federation exceeding 5 million rubles - according to the standard rate of 13 percent;

excise on the natural gas received for ammonia production - according to the standard rate 83 percent;

excise on pharmaceutical substance of ethyl alcohol - according to the standard rate of 100 percent;

excise on nicotinic raw materials - according to the standard rate of 100 percent;

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