of October 16, 2013 No. 02-04-11/43270
About accounting and distribution in 2014 of the income from excises on automobile gasoline, straight-run gasoline, diesel fuel, engine oils for diesel and (or) carburetor (injector) engines
The Ministry of Finance of the Russian Federation in connection with numerous appeals of financial bodies of subjects of the Russian Federation concerning accounting and distribution in 2014 in budgets of subjects of the Russian Federation, local budgets of the income from excises on automobile gasoline, straight-run gasoline, diesel fuel, engine oils for diesel and (or) carburetor (injector) engines reports the following.
In 2014 according to provisions of paragraphs of the eleventh, fourteenth of Article 50, the paragraph of the eighth Item 2 of Article 56 of the Budget code of the Russian Federation (in the edition operating from 01:01. 2014) (further - the Budget code), the income from payment of excises on automobile and straight-run gasoline, diesel fuel, engine oils for diesel and (or) carburetor (injector) engines (except for the income from payment of excises on the specified excise goods imported on the territory of the Russian Federation) is subject to transfer:
in the federal budget - according to the standard rate of 28 percent;
in budgets of subjects of the Russian Federation - according to the standard rate 72 percent.
According to provisions of the paragraph of the forty fifth Item 2 of Article 56 of the Budget code in 2014 transfer in budgets of subjects of the Russian Federation of the income from payment of the specified excises shall be performed according to the procedure, the established Federal Law on the federal budget for 2014 and for planning period of 2015 and 2016.
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