FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 29, 2015 No. 406-FZ

About modification of separate legal acts of the Russian Federation

Accepted by the State Duma on December 22, 2015

Approved by the Federation Council on December 25, 2015

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; 2001, No. 33, Art. 3429; 2002, No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 28, Art. 2886; No. 46, Art. 4443, 4444; No. 52, Art. 5038; 2004, No. 34, Art. 3535; 2005, No. 1, Art. 21; No. 52, Art. 5572; 2006, No. 1, Art. 9; No. 45, Art. 4627; No. 50, Art. 5279; 2007, No. 1, Art. 28; No. 17, Art. 1929; No. 18, Art. 2117; No. 31, Art. 4009; No. 45, Art. 5424; 2008, No. 30, Art. 3617; No. 48, Art. 5500; 2009, No. 1, Art. 18; No. 15, Art. 1780; No. 29, Art. 3582, 3629; No. 30, Art. 3739; No. 48, Art. 5733; No. 52, Art. 6450; 2010, No. 19, Art. 2291; No. 31, Art. 4185, 4198; No. 40, Art. 4969; 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. 31, Art. 4316, 4317; No. 47, Art. 6400; No. 50, Art. 6967; No. 53, Art. 7593; 2013, No. 19, Art. 2331; No. 27, Art. 3473; No. 30, Art. 4083; No. 31, Art. 4191; No. 44, Art. 5633; No. 52, Art. 6983; 2014, No. 40, Art. 5314; No. 43, Art. 5795; No. 48, Art. 6656, 6664; No. 52, Art. 7561; 2015, No. 45, Art. 6202; Russian newspaper, 2015, on December 16) following changes:

To add 1) with Article 47.2 of the following content:

"Article 47.2. Decision making about recognition hopeless to debt collection on payments in the budget and about its write-off (recovery)

1. The payments in the budget which are not paid at the scheduled time (debt on payments in the budget), are recognized hopeless to collection case:

1) the death of the physical person - the payer of payments in the budget or announcements his dead according to the procedure, established by the civil procedural legislation of the Russian Federation;

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