FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 24, 2007 N№198-ФЗ

About the federal budget for 2008 and for planning period of 2009 and 2010

Accepted by the State Duma on July 6, 2007

Approved by the Federation Council on July 11, 2007

Article 1. The main characteristics of the federal budget for 2008 and for planning period of 2009 and 2010

1. Approve the main characteristics of the federal budget for 2008 determined proceeding from the predicted amount of gross domestic product in the amount of the 42nd 240, by 0 billion rubles and the rate of inflation which is not exceeding percent 10,5 (December, 2008 by December, 2007):

1) the predicted total amount of the income of the federal budget in the amount 8 965 735 575, 0 thousand rubles, including the predicted amount of the oil and gas income of the federal budget in the amount 4 249 046 489, 0 thousand rubles;

2) the total amount of expenses of the federal budget in the amount 7 021 926 881, 2 thousand rubles;

3) amount of oil and gas transfer in the amount 2 135 000 000, 0 thousand rubles;

4) the normative size of the Reserve fund in the amount 3 500 000 000, 0 thousand rubles;

5) upper limit of the public internal debt of the Russian Federation for January 1, 2009 in the amount 1 804 189 605, 1 thousand rubles;

6) upper limit of the public external debt of the Russian Federation for January 1, 2009 in the amount 41, 9 billion US dollars, or 27, 2 billion euros;

7) the predicted surplus of the federal budget in the amount 1 943 808 693, 8 thousand rubles.

2. Approve the main characteristics of the federal budget for 2009 and for 2010, 0 billion rubles determined proceeding from the predicted amount of gross domestic product in the amount of respectively the 48th 620, and the 55th 690, in 0 billion rubles and the rate of inflation which is not exceeding respectively percent 7,5 (December, 2009 by December, 2008) and percent 7,0 (December, 2010 by December, 2009):

1) the predicted total amount of the income of the federal budget for 2009 in the amount 9 518 304 723, thousand rubles, including the predicted amount of the oil and gas income of the federal budget in the amount 3 640 240 543, 0 thousand rubles, and for 2010 in the amount 10 402 396 213, 0 thousand rubles, including the predicted amount of the oil and gas income of the federal budget in the amount 3 630 887 967, 0 thousand rubles;

2) the total amount of expenses of the federal budget for 2009 in the amount 8 746 575 857, thousand rubles, including conditionally approved expenses in the amount 1 481 422 055, 7 thousand rubles, and for 2010 in the amount 9 667 416 268, 5 thousand rubles, including conditionally approved expenses in the amount in the amount 1 981 951 061, 5 thousand rubles;

3) amount of oil and gas transfer for 2009 in the amount 2 674 100 000, 0 thousand rubles and for 2010 in the amount 2 506 050 000, 0 thousand rubles;

4) the normative size of the Reserve fund for 2009 in the amount 4 862 000 000, 0 thousand rubles and for 2010 in the amount 5 569 000 000, 0 thousand rubles;

5) upper limit of the public internal debt of the Russian Federation for January 1, 2010 in the amount 2 249 062 621, 8 thousand rubles and for January 1, 2011 in the amount 2 817 409 429, 4 thousand rubles;

6) upper limit of the public external debt of the Russian Federation for January 1, 2010 in the amount 42, 0 billion US dollars, or 28, 2 billion euros, and for January 1, 2011 in the amount 42, 2 billion US dollars, or 29, 5 billion euros;

7) the predicted surplus of the federal budget for 2009 in in the amount 771 728 865, 5 thousand rubles and for 2010 in the amount 734 979 944, 5 thousand rubles.

Article 2. Standard rates of income distribution between budgets of budget system of the Russian Federation for 2008 and for planning period of 2009 and 2010

1. According to Item 2 of Article 184.1 of the Budget code of the Russian Federation to approve standard rates of income distribution between budgets of budget system of the Russian Federation for 2008 and for planning period of 2009 and 2010 according to appendix 1 to this Federal Law.

2. Determine that 80 percent of the income from excises to alcoholic products with volume fraction of ethyl alcohol over 9 to 25 percent inclusive (except for wines) and the alcoholic products with volume fraction of ethyl alcohol over 25 percent (except for the wines) made in the territory of the Russian Federation, specified in Article 56 of the Budget code of the Russian Federation go to authorized territorial authority of the Federal Treasury and it is transferred by it into budgets of subjects of the Russian Federation at least once in 10 days according to standard rates of distribution for 2008 according to appendix 2 to this Federal Law and for 2009-2010 according to appendix 3 to this Federal Law.

3. Determine that 60 percent of the income from excises on automobile and straight-run gasoline, diesel fuel, engine oils for the diesel and (or) carburetor (injector) engines specified in Article 56 of the Budget code of the Russian Federation goes to authorized territorial authority of the Federal Treasury and is transferred by it into budgets of subjects of the Russian Federation at least once in 10 days according to standard rates of distribution for 2008 according to appendix 4 to this Federal Law and for 2009-2010 according to appendix 5 to this Federal Law.

4. The income from the federal taxes, including the taxes provided by special tax regimes, and charges, arriving from payers in the territories of Khanty-Mansi Autonomous Okrug and the Yamalo-Nenets Autonomous Area in 2008 and in planning period of 2009 and 2010 is subject to transfer respectively in budgets of Khanty-Mansi Autonomous Okrug and the Yamalo-Nenets Autonomous Area on the established Budget code of the Russian Federation and this Federal Law to standard rates, the tax income from the income tax of the organizations enlisted in budgets of subjects of the Russian Federation for the standard rate in the amount of percent 29,5 and from severance tax which except for is subject to transfer in the budget of the Tyumen region in the form of hydrocarbonic raw material (except for natural combustible gas) according to the standard rate of distribution in the amount of percent 5,0.

5. The income from the federal taxes, including the taxes provided by special tax regimes, and charges, arriving from payers in the territories of the Chita region and the Agin Buryat Autonomous Area in 2008 is subject to transfer respectively in budgets of the Chita region and the Agin Buryat Autonomous Area for the standard rates of distribution established by the Budget code of the Russian Federation and this Federal Law.

Article 3. Indexation of rates of separate payment types for 2008

1. The rates of payment for unit of volume of the wood prepared on the lands which are in federal property, established by the Government of the Russian Federation in 2007 are applied in 2008 with 1,15 coefficient.

2. Rates of payment for unit of volume of forest resources (except for wood) and the rates of payment for the unit area of the wood lot for lease of the wood lot which is in federal property established by the Government of the Russian Federation in 2007 are applied in 2008 with 1,07 coefficient.

3. The standard rates of payment for negative impact on the environment established by the Government of the Russian Federation in 2003 and in 2005 are applied in 2008 with coefficient according to 1,48 and 1,21.

Article 4. Chief managers of the income of the federal budget and chief managers of sources of financing of federal budget deficit

1. Approve the list of chief managers of the income of the federal budget according to appendix 6 to this Federal Law.

2. Approve the list of chief managers of sources of financing of federal budget deficit according to appendix 7 to this Federal Law.

3. In case of change in 2008 of structure and (or) functions of chief managers of the income of the federal budget or chief managers of sources of financing of federal budget deficit the Ministry of Finance of the Russian Federation of the principles of appointment, structure of codes having the right in case of determination and assignment of codes of classification of the income of budgets of the Russian Federation and sources of financing of deficits of budgets to make corresponding changes to the list of chief managers of the income of the federal budget and to the list of chief managers of sources of financing of federal budget deficit, and also to structure of the codes of classification of the income of budgets of the Russian Federation or classification of sources of financing of deficits of budgets assigned to them.

Article 5. Features of administration of the income of budgets of budget system of the Russian Federation in 2008

1. Until modification of Item 2 of Article 855 of the Civil code of the Russian Federation according to the resolution of the Constitutional Court of the Russian Federation of December 23, 1997 N21-P "On the case of Check of Constitutionality of Item 2 of Article 855 of the Civil Code of the Russian Federation and Part Six of Article 15 of the Law of the Russian Federation " about Bases of the Taxation System in the Russian Federation " in connection with Request of Presidium of the Supreme Court of the Russian Federation" in case of insufficiency of money on the account of the taxpayer write-off of means according to the settlement documents providing payments in budgets of budget system of the Russian Federation, and also transfer or issue of money for calculations for compensation with persons working according to the employment contract are made for satisfaction of all of requirements imposed to it according to the procedure of calendar priority of receipt of the specified documents after payment transfer, performed according to the specified Article of the Civil code of the Russian Federation in the first and at second priority.

2. Territorial authorities of the Federal Tax Service in the location of taxpayers have the right to turn to the courts with recovery suits of outstanding amounts on the percent added on restructured debt on the federal, regional and local taxes and charges in budgets of budget system of the Russian Federation.

3. Determine that:

1) return of the tax amount which is subject to compensation according to the Tax Code of the Russian Federation is reflected on the corresponding tax code of classification of the income of budgets of the Russian Federation;

2) interest payment, added according to the Tax Code of the Russian Federation in case of violation of term of the tax refund (collection), and the percent added on the amount of excessively collected tax (collection) is subject to reflection by separate code of subspecies of the income of the corresponding tax code (collection) of classification of the income of budgets of the Russian Federation.

4. Means from the realization which is not exported by forest users from places of cabins during fixed term or self-willedally cut down (sequestrated) wood, and also from realization of wood in case of order placement on accomplishment of actions for protection, protection, reproduction of the woods without sale of forest plantings for procurement of the wood and wood received when using the woods located on lands of forest fund, according to Articles 43-46 of the Forest code of the Russian Federation, after tax payment, charges and other obligatory payments according to the procedure, established by the legislation of the Russian Federation, are subject to transfer in the federal budget.

5. The means received by Federal Service for Intellectual Property to patents and trademarks from the International bureau of World Intellectual Property Organization according to the Madrid agreement on the international registration of signs of April 14, 1891 and the Protocol to the Madrid agreement on the international registration of signs signed in the city of Madrid on June 28, 1989 are subject to transfer in the federal budget, except for the amounts considered as annual fee of the Russian Federation in the budget of the International bureau of World Intellectual Property Organization.

6. Determine that the fact of payment of the state fee by budgetary institution for which according to the budget legislation of the Russian Federation the personal account in territorial authority of the Federal Treasury (financial body of the subject of the Russian Federation or financial body of the municipality) is opened is confirmed by the payment order with mark of the relevant territorial authority of the Federal Treasury (financial body of the subject of the Russian Federation or financial body of the municipality).

7. In the cases established by the legislation of the Russian Federation, the state bodies and public authorities which are not federal executive bodies, local government bodies, and also being under their authority budgetary institutions perform charge, accounting and control of correctness of calculation, completeness of payment of the state fee for making of the actions connected with licensing, carrying out certification, the state fee for state registration, and also for making of other legally significant actions, payments by separate types of the non-tax income which is subject to transfer in the federal budget including penalty fee and penalties on them and also perform debt collection and make decisions on return (offsetting) of the specified payments according to the procedure established for implementation of appropriate authority by administrators of the income of the federal budget. The accounting treatment and reflections in budget reports of the specified payments is established by the Ministry of Finance of the Russian Federation.

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