PROVISION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of August 27, 2008 No. 320-P

About procedure for administration by the Central bank of the Russian Federation for receipts in budget system of the Russian Federation of separate income types

According to the Budget code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3823; 2000, No. 32, Art. 3339; 2002, No. 22, Art. 2026; No. 28, Art. 2790; 2003, No. 28, Art. 2892; No. 50, Art. 4844; 2004, No. 34, Art. 3526, Art. 3535; No. 52, Art. 5278; 2005, No. 1, Art. 8, Art. 21; No. 19, Art. 1756; No. 27, Art. 2717; No. 42, Art. 4216; No. 52, Art. 5572, Art. 5589; 2006, No. 1, Art. 8, Art. 9; No. 2, Art. 171; No. 6, Art. 636; No. 43, Art. 4412; No. 45, Art. 4627; No. 50, Art. 5279; No. 52, Art. 5503; 2007, No. 1, Art. 28; No. 17, Art. 1929; No. 18, Art. 2117; No. 31, Art. 4009; No. 43, Art. 5084; No. 45, Art. 5424; No. 46, Art. 5553; No. 49, Art. 6079; 2008, No. 30, Art. 3597; Art. 3617), Articles 78, 79, 333.16-333.42 Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2000, No. 32, Art. 3340; 2003, No. 22, Art. 2066; 2004, No. 27, Art. 2711; No. 45, Art. 4377; 2005, No. 1, Art. 29, Art. 30; No. 30, Art. 3117; No. 50, Art. 5246; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 27, Art. 2881; No. 31, Art. 3436; 2007, No. 1, Art. 7; No. 31, Art. 4013; No. 46, Art. 5553; Art. 5554; No. 49, Art. 6045; Art. 6071), Federal Law "About the Central Bank Russian Federation (Bank of Russia)" (Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1 Art. 9; Art. 10; No. 10, Art. 1151; No. 18, the Art. 2117), the Russian Federation Code of Administrative Offences (The Russian Federation Code, 2002, N 1, the Art. 1) (further - the Administrative Code), the Federal Law "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 17-FZ) (Sheets of the Congress of People's Deputies of RSFSR and the Supreme Council of RSFSR, 1990, No. 27, Art. 357; Russian Federation Code, 1996, No. 6, Art. 492; 1998, No. 31, Art. 3829; 1999, No. 28, Art. 3459, Art. 3469; 2001, No. 26, Art. 2586; No. 33, Art. 3424; 2002, No. 12, Art. 1093; 2003, No. 27, Art. 2700; No. 50, Art. 4855; No. 52, Art. 5033, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 1, Art. 18, Art. 45; No. 30, Art. 3117; 2006, No. 6, Art. 636; No. 19, Art. 2061; No. 31, Art. 3439; No. 52, Art. 5497; 2007, No. 1, Art. 9; No. 22, Art. 2563; No. 31, Art. 4011; No. 41, Art. 4845; No. 45, Art. 5425; No. 50, Art. 6238; 2008, No. 10, Art. 895; No. 15, Art. 1447; 2009, No. 1, Art. 23; No. 9, Art. 1043; No. 18, Art. 2153; No. 23, Art. 2776; No. 30, Art. 3739; No. 48, Art. 5731; No. 52, Art. 6428; 2010, No. 8, Art. 775; No. 19, Art. 2291; No. 27, Art. 3432; No. 30, Art. 4012; No. 31, Art. 4193; No. 47, Art. 6028; 2011, No. 7, Art. 905; No. 27, Art. 3873, Art. 3880; No. 29, Art. 4291; No. 48, Art. 6728, Art. 6730; No. 49, Art. 7069; No. 50, Art. 7351; 2012, No. 27, Art. 3588; No. 31, Art. 4333; No. 50, the Art. 6954) (further - the Federal Law "About Banks and Banking Activity"), Rules of implementation of the government by federal bodies (state bodies), governing bodies of state non-budgetary funds of the Russian Federation and (or) state organizations, and also the Central bank of the Russian Federation of budget powers of chief managers of the income of budgets of budget system of the Russian Federation approved by the Order of the Government of the Russian Federation of December 29, 2007 No. 995 which are under their authority (The Russian Federation Code, 2008, No. 2, Art. 116; No. 50, Art. 5958; 2009, No. 12, Art. 1429; 2010, No. 38, Art. 4825, Art. 4835; No. 52, Art. 7104; 2011, No. 36, Art. 5148; No. 42, Art. 5922; 2012, No. 15, of the Art. 1784), this Provision establishes procedure for administration by the Central bank of the Russian Federation for receipts in budget system of the Russian Federation of separate income types.

Chapter 1. General provisions

1.1. Central Bank of the Russian Federation is the chief manager of the income of budgets of budget system of the Russian Federation.

1.2. Administration of cash penalties (penalties) and the state fee paid by credit institutions, founders of credit institutions (legal entities and physical persons), officials of credit institutions, including the officials of credit institutions working in their branches, other legal entities and physical persons (further in case of joint mentioning - payers) in accordance with the legislation of the Russian Federation, perform the Central bank of the Russian Federation performing budget powers of the administrator of budget receipts, and territorial offices of the Central bank of the Russian Federation - the administrators of budget receipts determined by the administrative document of the Central bank of the Russian Federation (further in case of joint mentioning - administrators). The structural division of central office of the Central bank of the Russian Federation performing function of the Central bank of the Russian Federation on execution of budget powers of the administrator of budget receipts is determined by the administrative document of the Central bank of the Russian Federation (further - structural division of central office of the Central bank of the Russian Federation).

1.2.1. Territorial offices of the Central bank of the Russian Federation perform powers on administration of sources of the income of the federal budget by the following codes of classification of the income of budgets of the Russian Federation (further - KBQ):

99911614000010000140 "Cash penalties (penalties) for violation of the law of the Russian Federation about banks and banking activity". Source of this income type are cash penalties (penalties) paid (collected) according to article 15.26 Administrative Code, article 13 of the Federal law "About Banks and Banking Activity", articles 38, 74 Federal laws of July 10, 2002 to No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)", except for cash penalties (penalties) for violation of the foreign exchange legislation of the Russian Federation and acts of the bodies of currency control paid (collected) according to article 74 of the Federal Law of July 10, 2002 to No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)";

99911605000010000140 "Cash penalties (penalties) for violation of the foreign exchange legislation of the Russian Federation and acts of bodies of currency control, and also the legislation of the Russian Federation in the field of export control" - regarding cash penalties (penalties) for violation of the foreign exchange legislation of the Russian Federation and acts of bodies of currency control. Source of this income type are cash penalties (penalties) paid (collected) according to article 74 of the Federal Law of July 10, 2002 to No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)";

99911612000010000140 "Cash penalties (penalties) for violation of the law of the Russian Federation about counteraction of legalization (washing) of income gained in the criminal way and to terrorism financing, about turnover of narcotic and psychotropic drugs" - regarding cash penalties (penalties) for violation of the law of the Russian Federation about counteraction of legalization (washing) of income gained in the criminal way and to terrorism financing. Source of this income type are cash penalties (penalties) paid (collected) according to parts 1 - 3 articles 15.27 Administrative Code;

99911643000010000140 "Cash penalties (penalties) for violations of the law of the Russian Federation about administrative offenses, the stipulated in Article 20.25 Russian Federation Codes of Administrative Offences". Source of this income type are cash penalties (penalties) paid (collected) according to the article 20.25 Administrative Code;

99911607000010000140 "Cash penalties (penalties) for violation of the law of the Russian Federation about bases of the constitutional system of the Russian Federation, about the government of the Russian Federation, about public service of the Russian Federation, about elections and referenda of the Russian Federation, about the Commissioner for Human Rights in the Russian Federation". Source of this income type are cash penalties (penalties) paid (collected) according to the article 15.36 Administrative Code;

99910807081010000110 "The state fee for making of the actions connected with licensing, with carrying out certification in cases if such certification is stipulated by the legislation the Russian Federation enlisted in the federal budget" - in case of provision of the license for banking operations during creation of credit institution, except for provisions of the license for banking operations of the credit institution created by reorganization in the form of merge and also in case of issue of the duplicate of the license for banking operations granted during creation of credit institution. Source of this income type is the state fee paid according to article 4 of the Federal Law of July 10, 2002 to No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)", the Tax Code of the Russian Federation;

99910807010010000110 "The state fee for state registration of the legal entity, physical persons as individual entrepreneurs, the changes made to constituent documents of the legal entity for state registration of liquidation of the legal entity and other legally significant actions" - in the following cases:

a) state registration of credit institution, except as specified, specified in the paragraph the second subitem 1.2.2 of this Item;

b) state registration of the changes made to constituent documents of credit institution, except as specified, specified in the paragraph the second subitem 1.2.2 of this Item;

c) state registration of liquidation of credit institution.

Source of this income type is the state fee paid according to article 4 of the Federal Law of July 10, 2002 to No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)", the Tax Code of the Russian Federation, article 12 of the Federal law "About Banks and Banking Activity";

99910807040010000110 "The state fee for making by authorized body of the actions connected with state registration of releases (additional releases) of issued securities" - when implementing according to regulations of the Central bank of the Russian Federation of state registration of issues of securities by territorial offices of the Central bank of the Russian Federation in the following cases:

a) state registration of release (additional release) of the issued securities placed by subscription;

b) state registration of release (additional release) of the issued securities placed by different ways, except for subscriptions;

c) state registration of the report on release results (additional release) of issued securities, except for case of registration of such report along with state registration of release (additional release) of issued securities;

d) registration of the prospectus of securities (if state registration of release (additional release) of issued securities was not followed by registration of their prospectus);

e) state registration of the changes made to the decision on release (additional release) of issued securities and (or) to their avenue;

e) preliminary consideration of the documents necessary for state registration of release (additional release) of securities;

g) registration of the main part of the avenue of securities.

Source of this income type is the state fee paid according to article 4 of the Federal Law of July 10, 2002 to No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)", the Tax Code of the Russian Federation.

1.2.2.  The structural division of central office of the Central bank of the Russian Federation performs powers on administration of sources of the income of the federal budget by the following KBQ:

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