ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of July 28, 2025 No. 1121

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; 2023, No. 16, Art. 2912; 2024, No. 30, Art. 4369).

Approved by the Order of the Government of the Russian Federation of July 28, 2025 No. 1121

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

1. Paragraph one of Item 2 (to state 1) in the following edition:

"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, the purposes, and (or) tasks and (or) with the socially significant results of national projects, the purposes and (or) tasks of structural elements of state programs of the Russian Federation and (or) other purposes of social and economic policy of the Russian Federation which are not relating to state programs of the Russian Federation and national projects, provided by other documents of strategic planning (further respectively - the initiator of tax expense, the projectible privileges, the purposes of state programs of the Russian Federation and (or) the purpose of social and economic policy of the Russian Federation which are not relating to state programs of the Russian Federation) to provide inclusion in structure of the explanatory note to such projects of regulatory legal acts specified in Item 53 of Regulations, following information:".

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) in Item 2:

after paragraph one to add with paragraphs of the following content:

"the purposes of state programs of the Russian Federation and (or) the purpose of social and economic policy of the Russian Federation which are not relating to state programs of the Russian Federation" - the purposes of state programs of the Russian Federation, the purpose, and (or) task, and (or) socially significant results of national projects, the purposes and (or) tasks of structural elements of state programs of the Russian Federation and (or) other purposes of social and economic policy of the Russian Federation which are not relating to state programs of the Russian Federation and national projects, provided by other documents of strategic planning;

"the initiator of tax expense" - federal executive body (other federal state body, the organization) which developed (initiating development) regulatory legal act about establishment (change) of the tax benefits, releases and other preferences on taxes, charges, customs payments, insurance premiums for compulsory social insurance (further - privileges) 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 which are not relating to state programs of the Russian Federation;";

paragraph two after words" (other federal state body, the organization)," to add with the words "being the initiator of tax expense and (or)";

word in paragraph three "implementation of tax expenses of the Russian Federation" shall be replaced with words "application of the privileges causing tax expenses of the Russian Federation";

in paragraph four of the word "tax benefits, releases and other preferences on taxes, charges, customs payments, insurance premiums for compulsory social insurance (further-privileges)" to replace with the word "privileges";

after the paragraph of the fourteenth to add with the paragraph of the following content:

"the international tax expenses of the Russian Federation" - target category of the tax expenses of the Russian Federation established by the international (intergovernmental) agreements (agreements) assuming development of international cooperation in social and economic spheres, and provided in quality of measures of the state support according to the purposes of social and economic policy of the State Parties of such international (intergovernmental) agreements (agreements);";

b) in item 4 of the word "October 15" shall be replaced with words "on August 20", shall be replaced with words the words "December 1" "on November 1";

c) Item 6 after words "state programs of the Russian Federation," to add with words "to heads of national projects,";

d) in paragraph six of Item 7 of the word of "modification of the list of state programs of the Russian Federation" shall be replaced with words "determinations according to part 1 of article 27.1 of the Federal law "About Strategic Planning in the Russian Federation" of national projects, modification of such projects, of the list of state programs of the Russian Federation or refining of structural elements of such programs";

e) in paragraph one of Item 9 of the word "introduction in the current financial year of changes in the list of state programs of the Russian Federation" shall be replaced with words "determinations according to part 1 of article 27.1 of the Federal law "About Strategic Planning in the Russian Federation" of national projects, introduction in the current financial year of changes into such projects, in the list of state programs of the Russian Federation or refining of structural elements of such programs";

e) in Item 11:

in paragraph four:

the word "shall" be replaced with the word "can";

after words "the stimulating tax expenses of the Russian Federation in general" to add with the word "(is aggregated)";

add with paragraphs of the following content:

"For the purpose of carrying out aggregative assessment of demand by payers of the provided privileges, and also aggregate budget effect (self-sufficiency) of the stimulating tax expenses of the Russian Federation concerning the corresponding category of the payers having the right to privileges, curators of the corresponding tax expenses of the Russian Federation no later than 20 working days, preceding day of submission of the federal budget by chief managers of the income to the Ministry of Finance of the Russian Federation of information, stipulated in Item 4 these rules send the notification on intention of carrying out the corresponding aggregative assessment to the Ministry of Finance of the Russian Federation.

The Ministry of Finance of the Russian Federation no later than 2 working days from the date of representation by the curator of tax expenses of the notification specified in paragraph five of this Item sends such notification to the Federal Tax Service.

The Federal Tax Service directs information on aggregative values of fiscal characteristics of the tax expenses of the Russian Federation necessary for calculation of demand payers of the provided privileges, and also aggregate budget effect (self-sufficiency) of the stimulating tax expenses of the Russian Federation, based on this Item of the notification received according to the paragraph the sixth along with information, stipulated in Item 4 these rules.";

g) in Item 12 of the word "November 15" shall be replaced with words "on October 15", shall be replaced with words the words "February 1" "on December 1";

h) in Item 18 (1):

the paragraph one after the words "fiscal characteristics" to add with words of "the international tax expenses of the Russian Federation on which at the time of evaluating efficiency of tax expenses of the Russian Federation in 5 reporting years there are no receivers of the privileges causing such international tax expenses of the Russian Federation";

paragraph two after the words "fiscal characteristics" to add with words of "the privileges causing international tax expenses of the Russian Federation on which at the time of evaluating efficiency of tax expenses of the Russian Federation in 5 reporting years there are no receivers of the privileges causing such international tax expenses of the Russian Federation";

i) Item 23 in paragraph one:

exclude the words "and also";

add with words ", and also about value of aggregate budget effect (self-sufficiency) of the stimulating tax expenses of the Russian Federation";

j) Items 10 and 11 of appendix to the specified Rules to state in the following edition:

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