FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 26, 2024 No. 488-FZ

About modification of the Budget code of the Russian Federation and articles 12 and 15 of the Federal law "About Modification of Separate Legal Acts of the Russian Federation, Suspension of Action of Separate Provisions of Legal Acts 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 2025"

Accepted by the State Duma on December 17, 2024

Approved by the Federation Council on December 20, 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; 2004, No. 34, Art. 3535; 2005, No. 1, Art. 8; No. 52, Art. 5572; 2006, No. 50, Art. 5279; 2007, No. 1, Art. 28; No. 18, Art. 2117; No. 31, Art. 4009; No. 45, Art. 5424; 2008, No. 30, Art. 3597, 3617; No. 48, Art. 5500; 2009, No. 1, Art. 18; No. 15, Art. 1780; No. 48, Art. 5733; No. 52, Art. 6450; 2010, No. 19, Art. 2291; No. 31, Art. 4185; No. 49, Art. 6409; 2011, No. 49, Art. 7030, 7039; 2012, No. 47, Art. 6400; No. 50, Art. 6967; No. 53, Art. 7593; 2013, No. 19, Art. 2331; No. 27, Art. 3480; No. 31, Art. 4191; No. 52, Art. 6983; 2014, No. 30, Art. 4267; No. 43, Art. 5795; No. 48, Art. 6664; No. 52, Art. 7560, 7561; 2015, No. 29, Art. 4343; No. 40, Art. 5468; 2016, No. 1, Art. 26; No. 7, Art. 911; No. 27, Art. 4278; No. 49, Art. 6852; 2017, No. 14, Art. 2007; No. 30, Art. 4458; No. 31, Art. 4811; No. 47, Art. 6841; 2018, No. 1, Art. 18; No. 11, Art. 1580; No. 24, Art. 3409; No. 30, Art. 4557; No. 49, Art. 7525, 7529; No. 53, Art. 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. 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. 29, Art. 5231; No. 45, Art. 7677; No. 48, Art. 8315, 8329; No. 52, Art. 9351; 2023, No. 1, Art. 9; No. 16, Art. 2765; No. 32, Art. 6148; 2024, No. 1, Art. 9; No. 29, Art. 4106) following changes:

In paragraph three of Article 35 of the word "and budget credits" shall be replaced with words 1) ", budget credits", to add with the words "and the budget credits specified in Item 1 of Article 93.9 of this Code";

Item 3 of Article 46 to state 2) in the following edition:

"3. The amounts of the penalties established by the Russian Federation Code of Administrative Offences for road traffic offense, service regulations of the vehicle are subject to transfer:

1) in the federal budget - according to the standard rate of 25 percent;

2) in the budget of the subject of the Russian Federation for the location of the official of federal executive body, body of prosecutor's office of the Russian Federation or executive body of the subject of the Russian Federation who made the decision on imposing of administrative penalty or sent case on administrative offense for consideration to the judge in the commission on cases of minors and protection of their rights, - according to the standard rate of 75 percent.";

In paragraph six of part one of article 57 of figure "40" to replace 3) with figures "100";

4) in Article 58:

a) to declare the subitem 2 of Item 3.2 invalid;

b) add with Item 3.6 of the following content:

"3.6. Public authorities of the subject of the Russian Federation have the right to establish the differentiated or single standard rates of contributions to local budgets from the payment for negative impact on the environment which is subject to transfer according to this Code in the budget of the subject of the Russian Federation. The sizes of the specified standard rates of assignments are established by the law of the subject of the Russian Federation on the budget of the subject of the Russian Federation for the next financial year and planning period.";

5) part the second Article 62 to recognize invalid;

6) in Article 63:

a) third parts three to declare the paragraph invalid;

b) third parts four to declare the paragraph invalid;

The subitem 2 of Item 2 of Article 63.1 to declare 7) invalid;

8) Article 78.3:

a) add with Item 4.2 of the following content:

"4.2. In addition to provisions, stipulated in Item 4 these Articles, in determined by the specified Item of the rule of provision of subsidies which provision is not performed one-timely on condition of achievement of results of provision of subsidy, can join information on consecutive achievement of results of provision of subsidy (other indicators) and procedure for provision of this information.";

b) add with Item 14 of the following content:

"14. If for achievement of results of provision of the subsidies provided by this Article the regulatory legal acts specified in item 4 of this Article and also when using the subsidies provided on the purposes specified in Item 1.1 of this Article provide carrying out selection of other legal entities or physical persons, individual entrepreneurs for the subsequent provision by it by the state corporations (companies), the public companies of means which source of financial provision are the subsidies provided by this Article (except for the subsidies provided according to subitems 3 and 3.1 of Item 1 and Item 6 of this Article), carrying out selection of such receivers of means (except for the means provided for the purpose of execution of contracts (contracts) for delivery of goods, performance of works, rendering services, and also means which source of financial provision are the subsidies for ensuring cultural, educational and other socially useful activities for the decision of the President of the Russian Federation provided according to the subitem 1 of Item 1 of this Article) is performed according to the procedure, established according to item 4 of Article 78.5 of this Code.";

9) paragraph one of item 4 of Article 78.5 after words of "local budgets" to add with the words "and also receivers of the means specified in Item 14 of Article 78.3 of this Code if other is not established by the Federal Laws, regulatory legal acts of the Government of the Russian Federation";

In paragraph three of Item 2 of Article 92.1 of the word of "budget credits" shall be replaced with words 10) "the budget credits specified in Item 1 of Article 93.9 of this Code, and budget credits", to add with words ", and also the budget credits specified in Item 1 of Article 93.9 of this Code";

11) in Item 1 of Article 93.3:

a) in paragraph one of the word "with Article 93.6" shall be replaced with words "with Articles 93.6 and 93.9";

b) third after words of "infrastructure projects" to add the paragraph with the words "and the budget credits specified in Item 1 of Article 93.9 of this Code";

c) in paragraph eight of the word "Selection of Infrastructure Projects" shall be replaced with words "Selection (approval) of infrastructure projects (actions)", after words "implementation of infrastructure projects," to add with the words "change of parameters (characteristics) of the selected (approved) infrastructure projects (actions)", the word is "performed" to be replaced with the word "are performed";

d) the tenth after the words "specified in paragraphs seven-the ninth this Item" to add the paragraph with the words "and Item 2 of Article 93.9 of this Code", after words of "infrastructure projects" to add with the words "and the budget credits specified in Item 1 of Article 93.9 of this Code";

Item 3.1 of Article 93.4 to add 12) with the words "and to the budget credits specified in Item 1 of Article 93.9 of this Code";

To add 13) with Article 93.9 of the following content:

"Article 93.9. Treasurer infrastructure credits

1. The Federal Treasury within implementation of transactions on management of remaining balance of means on the single account of the federal budget grants to budgets of subjects of the Russian Federation budget credits on financial provision of implementation of infrastructure projects (further - the treasurer infrastructure credits) at the expense of temporarily available funds of the single account of the federal budget for a period of up to fifteen years if the treasurer infrastructure credits are provided by the Federal Law on the federal budget.

The purposes of provision of the treasurer infrastructure credits and the amount of payment for use of the treasurer infrastructure credits are established by the Federal Law on the federal budget.

2. The procedure for provision, use and return by subjects of the Russian Federation of the treasurer infrastructure credits is established by the Government of the Russian Federation and shall provide including the directions of use of the treasurer infrastructure credits.

3. Selection (approval) of infrastructure projects (actions) which source of financial provision of expenses on realization are the treasurer infrastructure credits, change of parameters (characteristics) of the selected (approved) infrastructure projects (actions) are performed according to the procedure, established by the Government of the Russian Federation.

4. The Federal Treasury exercises the state financial control of observance of conditions of provision and use of the treasurer infrastructure credits, conditions of agreements on their provision, conditions of contracts (agreements, agreements) which source of financial provision are the treasurer infrastructure credits, according to the procedure, established by the Government of the Russian Federation.

5. If the treasurer infrastructure credit is not repaid by the subject of the Russian Federation at the scheduled time and also if timely interest payment for use of the treasurer infrastructure credit, debt collection on the treasurer infrastructure credit, including interest for using the treasurer infrastructure credit, penalties and penalty fee for violation of term of return of the treasurer infrastructure credit is not performed, is performed according to the procedure, established by the Ministry of Finance of the Russian Federation:

1) for the income account from the tax payment, charges and other obligatory payments which are subject to distribution in the relevant budget having debt;

2) by the address of collection on the means provided for transfer in the relevant budget having debt.

6. The Federal Treasury is granted right to claim on behalf of the Russian Federation of return (repayment) of debt, including interest for using the treasurer infrastructure credit, penalties and penalty fee for violation of term of return of the treasurer infrastructure credit, the subject of the Russian Federation according to monetary commitments in front of the Russian Federation on return of the treasurer infrastructure credit.";

Article 96.10 to add 14) with Item 9 of the following content:

"9. For the purpose of financing of self-sustaining infrastructure projects which list affirms the Government of the Russian Federation resources of the national welfare fund can be placed on subordinated deposits in the Russian credit institutions based on separate decisions of the Government of the Russian Federation. At the same time requirements of Item 2 of Article 96.11 of this Code do not extend to transactions on investment of funds of National welfare fund on the specified deposits.";

15) Item 11 of article 103 after words of "municipality" to add with words "financial provision of implementation of the infrastructure projects provided by the procedures for provision of budget credits approved by the Government of the Russian Federation according to the paragraph the sixth Item 1 of Article 93.3 and Item 2 of Article 93.9 of this Code," after the words "and local budget respectively" to add with words "(concerning budget credits on replenishment of balance on the single budget account, stipulated in Article 93.6 of this Code)";

Item 5 of article 106 after words of "infrastructure projects" to add 16) with the words "and treasurer infrastructure credits";

17) in Item 4.1 of Article 107:

a) the paragraph one after words "infrastructure projects," to add with the words "and treasurer infrastructure credits";

b) paragraph two after words "infrastructure projects," to add with the words "and treasurer infrastructure credits";

Item 1.1 of Article 132.1 to add 18) with subitems 9 and 10 of the following content:

"9) increased as a result of modification of summary budget list of the federal budget without introduction of amendments to the Federal Law on the federal budget on the basis established by the paragraph twenty third Item 7 of article 217 of this Code;

10) source of financial provision of which are the budgetary appropriations reserved by the Federal Law on the federal budget for the next financial year and planning period.";

The twenty ninth Article 165 of the word "according to Article 93.6" shall be replaced with words 19) in the paragraph "according to Articles 93.6 and 93.9";

In paragraph six of Item 1 of Article 166 of the word "according to Article 93.6" shall be replaced with words 20) "according to Articles 93.6 and 93.9";

To exclude 21) in Item 2 of Article 194 of the word "Council of the State Duma or in the period of Parliamentary Recess";

22) the paragraph of the eighth of Item 3 of article 217 after words "infrastructure projects," to add with words "the treasurer infrastructure credit,";

Item 2 of Article 236.1 to add 23) with subitem 3.1 of the following content:

"3. 1) provision of the treasurer infrastructure credits and their return according to Article 93.9 of this Code;";

24) Article 241 to add with Item 22 following of content:

"22. In the cases of realization by bodies of the public power of the federal territory of powers of the owner established by the Federal Law on creation of the federal territory concerning the property which is in state-owned property of the Russian Federation, determined by Item 2 of Article 78.2 and Item 2 of article 79 of this Code of the decision are accepted by administration of the federal territory concerning capital construction projects and real estate units, financial provision of capital investments to which is performed by budget funds of the federal territory.";

Paragraph one of Item 2.1 of Article 266.1 after words of "infrastructure projects" to add 25) with the words "and treasurer infrastructure credits".

Article 2

Bring in the Federal Law of October 29, 2024 No. 367-FZ "About modification of separate legal acts of the Russian Federation, suspension of action of separate provisions of legal acts 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 2025" (The Russian Federation Code, 2024, No. 45, the Art. 6698) the following changes:

"Parts 2, 3 and 6" shall be replaced with words 1) regarding the 2nd Article 12 of the word "parts 2, 2.1, 3 and 6";

2) in Article 15:

a) regarding 2 words "in Items 7 and 8" shall be replaced with words "in Items 4, 7 - 9";

b) add with part 2.1 following of content:

"2.1. Determine that in 2025 in case of treasurer maintenance of means transfer of advance payments under the contracts (agreements) specified in part 2 of this Article, signed for the purpose of acquisition of construction materials and the equipment which purchase costs are included in the project documentation on construction (reconstruction, including with restoration elements, modernization) capital repairs of capital construction projects is performed in the procedure established by the Government of the Russian Federation from the personal accounts of the participant of treasurer maintenance opened for customers under such contracts (agreements) in territorial authorities of the Federal Treasury on the settlement accounts opened for suppliers under such contracts (agreements) in credit institutions based on the list of the construction materials and the equipment included in the project documentation on construction (reconstruction, including with restoration elements, modernization), capital repairs of capital construction projects, the Federal Treasury provided to territorial authority according to the procedure and in form which are established by the Government of the Russian Federation.";

c) regarding 4 words of "parts 2 and 3" shall be replaced with words "parts 2, 2.1 and 3";

d) in part 6 of the word "parts 2 and 3" shall be replaced with words "parts 2, 2.1 and 3".

Article 3

1. This Federal Law becomes effective from the date of its official publication, except for provisions for which this Article establishes other terms of their introduction in force.

2. Item 2, the subitem "an" of Item 8 and Item 24 of article 1 of this Federal Law become effective since January 1, 2025.

3. Items 3 - 7, the subitem "b" of Item 8, Items 9 and 18 of article 1 of this Federal Law become effective since January 1, 2026.

 

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