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FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 7, 2013 No. 104-FZ

About modification of the Budget code of the Russian Federation and separate legal acts of the Russian Federation in connection with enhancement of budget process

(as amended on 11-11-2023)

Accepted by the State Duma on April 23, 2013

Approved by the Federation Council on April 27, 2013

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; 2003, No. 28, Art. 2892; No. 52, Art. 5036; 2004, No. 34, Art. 3535; No. 52, Art. 5278; 2005, No. 1, Art. 8, 21; No. 27, Art. 2717; No. 52, Art. 5572, 5589; 2006, No. 1, Art. 8; No. 6, Art. 636; No. 45, Art. 4627; No. 52, Art. 5503; 2007, No. 18, Art. 2117; No. 45, Art. 5424; No. 46, Art. 5553; No. 49, Art. 6079; No. 50, Art. 6246; 2008, No. 29, Art. 3418; No. 30, Art. 3597; No. 48, Art. 5500; 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. 18, Art. 2145; No. 19, Art. 2291, 2293; No. 21, Art. 2524; No. 31, Art. 4185, 4192, 4198; 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. 48, Art. 6728; No. 49, Art. 7030, 7039, 7056; 2012, No. 26, Art. 3447; No. 31, Art. 4316; No. 47, Art. 6400; No. 50, Art. 6967; No. 53, Art. 7593) following changes:

Article 2 to add 1) with part three of the following content:

"Modification of the Budget code of the Russian Federation, and also suspension, cancellation and recognition voided provisions of the Budget code of the Russian Federation are performed by the separate Federal Laws and cannot be included in texts of the Federal Laws changing (stopping, canceling, recognizing voided) other legal acts of the Russian Federation or containing independent subject of legal regulation.";

The paragraph the forty first Article 6 to state 2) in the following edition:

"departmental expense structure of the budget - distribution of the budgetary appropriations provided by the law (decision) on the budget on the main managers of budgetary funds, Sections, subsections, target Articles, groups (groups and subgroups) of expense types of budgets or for the main managers of budgetary funds, Sections, subsections and (or) target Articles (the state (municipal) programs and non-program activities), groups (groups and subgroups) of expense types of classification of budgets expenses;";

3) in Item 2 of Article 18 of the word "appointments, structures" shall be replaced with words "appointments, structures, procedure for forming and application";

4) in Article 20:

a) in paragraph one of Item 2 of the word "and codes" to exclude;

b) in the subitem 1 of item 4:

add with the new paragraph the twenty first the following content:

"receipts (transfer) on settlement of calculations between budgets of budget system of the Russian Federation;";

the twenty first to consider the paragraph the paragraph the twenty second;

c) in Item 5 of the word "twenty first" shall be replaced with words "twenty second";

5) in Article 21:

a) to add paragraph two of the subitem 3 of Item 3 with the words "and investigations";

b) in item 4:

in paragraph one of the word "and codes of target Articles and types" shall be replaced with words "Sections, subsections, target Articles (the state (municipal) programs and non-program activities), groups (groups and subgroups) of types", the word "affirm" to replace with the word "affirms", after the words "expense structures" to add with the word of "budget";

state paragraph two in the following edition:

"Target expenditure items of budgets are created according to the state (municipal) programs which are not included in the state (municipal) programs activities of public authorities (state bodies), governing bodies of state non-budgetary funds, local government bodies, bodies of local administration, the most significant organizations of science, education, culture and health care specified in departmental expense structure of the budget (for the purpose of of this Code - non-program activities), and (or) the payment commitments which are subject to execution at the expense of means of the relevant budgets.";

word in paragraph three "to the long-term target program (subprogramme)," shall be replaced with words "to interbudget transfer,", to exclude the words "and (or) types";

the fourth to state the paragraph in the following edition:

"The list and codes of target expenditure items of budgets are established by the financial body performing creation and the organization of budget implementation if other is not established by this Code.";

in paragraph five of the word "and (or) types" to exclude;

to state the paragraph of the sixth in the following edition:

"The list and codes of target expenditure items of budgets of state non-budgetary funds of the Russian Federation, territorial state non-budgetary funds are established respectively by the Ministry of Finance of the Russian Federation, financial body of the subject of the Russian Federation.";

c) add with Item 5 of the following content:

"5. The code of expense type includes group, subgroup and element of expense type.";

d) add with Item 6 of the following content:

"6. Groups and subgroups of expense types, single for budgets of budget system of the Russian Federation, are:

1) "Expenses on Payments to Personnel for the purpose of Ensuring Accomplishment of Functions by the State (Municipal) Bodies, State Organizations, Governing Bodies of State Non-budgetary Funds" group:

subgroup "Expenses on payments to personnel of state organizations";

subgroup "Expenses on payments to personnel of the state (municipal) bodies";

subgroup "Expenses on payments to personnel in the field of homeland security, law-enforcement activities and defense";

subgroup "Expenses on payments to personnel of state non-budgetary funds";

2) "Purchase of Goods, Works and Services for the State (Municipal) Needs" group:

subgroup "Development, purchase and repair of arms, military and special equipment, industrial goods and property";

subgroup "Purchase of goods, works and services for providing with special fuel and fuels and lubricants, food and ware supply of bodies in the field of homeland security, law-enforcement activities and defense";

subgroup "Purchase of goods, works and services for the purpose of forming of the state material reserve";

subgroup "Other purchases of goods, works and services for the state (municipal) needs";

3) "Social Security and Other Payments to the Population" group:

subgroup "Public normative social payments to citizens";

subgroup "Social payments to citizens, except public normative social payments";

subgroup "Public normative payments to citizens of unsocial nature";

subgroup of "Grant";

subgroup "Awards and grants";

subgroup "Other payments to the population";

4) "Capital Investments to Real Estate Units of the State-owned (Municipal) Property" group:

subgroup "Budget investments";

subgroup "Subsidies for implementation of capital investments to budget and autonomous institutions, state (municipal) unitary enterprises";

subgroup "Budget investments to other legal entities";

5) Interbudget Transfers group:

subgroup of "Grant";

subgroup of "Subsidy";

subgroup of "Subvention";

subgroup "Other interbudget transfers";

subgroup "Interbudget transfers to the budget of Social Insurance Fund of the Russian Federation";

subgroup "Interbudget transfers to the budget of Federal Compulsory Health Insurance Fund";

subgroup "Interbudget transfers to the budget of the Pension Fund of the Russian Federation";

subgroup "Interbudget transfers to budgets of territorial funds of compulsory medical insurance";

6) "Provision of Subsidies to Budget, Autonomous Institutions and Other Non-profit Organizations" group:

subgroup "Subsidies to budgetary institutions";

subgroup "Subsidies to autonomous organizations";

subgroup "Subsidies to non-profit organizations (except for public (municipal) institutions)";

7) "Servicing of the Public (Municipal) Debt" group:

subgroup "Servicing of public debt of the Russian Federation";

subgroup "Servicing of public debt of the subject of the Russian Federation";

subgroup "Servicing of municipal debt";

8) Other Budgetary Appropriations group:

subgroup "Subsidies to legal entities (except non-profit organizations), to individual entrepreneurs, physical persons - producers of goods, works, services";

subgroup "Subsidies to the state corporations (companies)";

subgroup "Execution of court resolutions";

subgroup "Execution of the state (municipal) guarantees without the right of the recourse requirement of the guarantor to principal or concession to the guarantor of rights to claim of the beneficiary against principal";

subgroup "Tax payment, charges and other payments";

subgroup "Provision of payments, fees, non-paid transfers to subjects of international law";

subgroup "Reserve means";

subgroup "Special expenses".";

e) add with Item 7 of the following content:

"7. The list of elements of expense types of classification of budgets expenses, single for budgets of budget system of the Russian Federation, is established by the Ministry of Finance of the Russian Federation.";

6) in Article 23.1:

a) in Item 1 of the word "consists of code of group, Article and subarticle" shall be replaced with words "includes group, Article and subarticle of classification";

b) state Item 2 in the following edition:

"2. Groups of classification of transactions of the sector of public administration, single for budgets of budget system of the Russian Federation, are:

1) income;

2) expenses;

3) receipt of non-financial assets;

4) disposal of non-financial assets;

5) receipt of financial assets;

6) disposal of financial assets;

7) increase in obligations;

8) reduction of obligations.";

c) in Item 3 shall be replaced with words the word of "subarticles" "Articles and subarticles of classification";

In paragraph eight of Article 28 of the word "effectiveness and" to exclude 7);

8) in Article 34:

a) in the name of the word "effectiveness and" to exclude;

b) "effectiveness and" to exclude words, "the smallest amount of means or" shall be replaced with words words "the smallest amount of means (economy) and (or)", to add with the word of "(effectiveness)";

9) in Article 36 part one:

a) add with the new paragraph the fourth the following content:

"ensuring access to information placed on the Internet on the single portal of budget system of the Russian Federation;";

b) the fourth to consider the paragraph the paragraph the fifth;

Item 1 of Article 40 to add 10) with the paragraph of the following content:

"At the request of financial bodies of subjects of the Russian Federation, financial bodies of municipalities bodies of the Federal Treasury provide information from the settlement documents specified in the paragraph the second this Item on the payments which arrived from legal entities being sources of forming of the income of the relevant budget (including the consolidated budget of the subject of the Russian Federation, the consolidated budget of the municipal district).";

11) in Article 46:

a) in Item 1:

in subitem 1 after the words "about banks and banking activity" to add with the words "about microfinancial activities", the word of "customs", to exclude;

state subitem 5 in the following edition:

"5) for violation of the water legislation:

established on the water objects which are in federal property (except for cash penalties (penalties) imposed by executive bodies of the government of subjects of the Russian Federation), property of subjects of the Russian Federation, municipal property, - respectively in the federal budget, the budget of the subject of the Russian Federation, the local budget according to the standard rate of 100 percent;

established on the water objects which are in federal property for which cash penalties (penalties) are imposed by executive bodies of the government of subjects of the Russian Federation - in the budget of the subject of the Russian Federation for the location of the body or the official who made the decision on imposing of cash collection (penalty) for the standard rate of 100 percent;";

add with the subitem 8 of the following content:

"8) the amounts of cash penalties (penalties) for violation of the law of the Russian Federation about fire safety:

in the federal budget - according to the standard rate of 50 percent;

in budgets of subjects of the Russian Federation - according to the standard rate of 50 percent.";

b) add with Item 5.1 of the following content:

"5.1. The amounts of cash penalties (penalties) for violation of the customs legislation of the Customs union, and also the legislation of the Russian Federation on customs affairs are subject to transfer in the federal budget according to the standard rate of 100 percent.";

12) in Article 56:

a) in Item 2:

add with new paragraphs the twenty ninth - the thirty first the following content:

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