management

ON COMPLETING THE REGISTER OF INCOME SOURCES in the “SVOD-SMART” software package

for municipalities

LIST OF TERMS AND ABBREVIATIONS

Designation Description

	Budget classification of the Russian Federation
	Chief administrators of budget revenues of the budget system of the Russian Federation Administrators of budget revenues of the budget system of the Russian Federation
	Source of budget income for the budget system of the Russian Federation
	Legal act
PC Software package "SVOD-SMART".	Software package "SVOD-SMART".

INTRODUCTION

The register of sources of budget revenue is a single information resource that reflects budget data at the stages of drawing up, approving and implementing the law (decision) on the budget according to the sources of budget revenue of the budget system of the Russian Federation and the corresponding payments.

To create and fill out a register of sources of income of municipalities, the SVOD-SMART software package is used.

In order to maintain a register of sources of income of municipalities, the chief administrators (administrators) of income in accordance with the budgetary powers defined in Article 160.1. of the Budget Code of the Russian Federation, registers of sources of income are formed in the “SVOD-SMART” software complex, according to the sources of income assigned to them.

WORK IN THE SOFTWARE COMPLEX "SVOD-SMART" TO MAINTAIN A REGISTER OF INCOME SOURCES.

To enter the software complex, enter your login and password. In the left panel, select the “Work with reporting” tab, the form is created for 2017, the period is “year”. In the right panel in the “Working with reporting” window, when you click on the “Create” button, a list of reports appears. Select the form “Register of sources of income of the Moscow Region”.

Fig.1

In the form that opens, four tabs are available: “Details”, “Register of sources of income”, “Payments by source of income”, “Organizations that are not income administrators”, select and fill out only the “Register of sources of income” tab.

Fig.2

The amount of information in the register of sources of income is divided into 10 areas.

1. Information about the source of income.

2. Information about public law education.

3. Information about all levels of income source budgets.

4. Information about legal acts.

5. Information about KBK.

6. Information on the distribution of standards between budgets.

7. Information on the size/rates of the budget source of income.

9. Information about GADB.

10. Information on the forecast and cash execution by source of income.

Filling in information about the source of income.

Column 1. Administrator code.

Filling is done by selecting from the directory.

Column 2. Code of the type of source of income.

Filled in by selecting a value from the “Types of income sources” directory.

Column 3. Name of source of income.

Column 4. Name of the level of source of income.

The value is selected from the directory. The following values ​​are available for selection:

"federal"; "regional"; "local".

Column 5. Code of subtype of income source.

The entry is made manually; we fill in the last seven characters from the code of the type of source of income.

Column 6. Budget level.

Filled in by selecting a value from the “Budget Level” reference book.

Filling out information about public law education.

Column 7. Code of the type of public legal entity.

10 – Russian Federation;

20 – subject of the Russian Federation;

21 – city of federal significance;

31 – urban district;

32 – municipal district;

33 – urban settlement;

34 – rural settlement.

Column 8. Name of the type of public legal entity.

Filled in automatically based on the selection of the software type code.

Column 9. Name of public legal entity.

Column 10. Code of public legal education according to OKTMO.

Filled in by selecting a value from the lookup.

Filling out background information about all levels of income source budgets.

Column 11. Budget level code.

Filled in by selecting a value from the lookup.

Column 12. Budget level.

Filled in automatically after filling out column 11.

Filling out information on regulatory legal acts.

Column 13. Scope of legal acts.

The column is filled by default with the value: “Legal basis of occurrence.”

Column 14. Type of legal acts.

The column is filled by default with the value: “Federal Law”.

Column 15. Name of the body that adopted the legal acts.

The column is filled by default with the value: “State Duma”.

Column 16. Number, date.

The column is filled by default with the value: “145-FZ dated July 31, 1998.”

Column 17. Date of state registration of legal acts.

The column is filled by default with the value: “07/31/1998”.

Column 18. Name.

The column is filled by default with the value: “Budget Code”.

Column 19. Section, chapter, article, part, clause, subclause, paragraph.

Column 20. Status.

- Active;

The action is suspended;

Has not entered into force;

Lost power;

NPA project.

Column 21. Start date of the legal acts.

The column is filled by default with the value: “07/31/1998.”

Column 22. Period of validity of legal acts.

Filling is done by selecting from the drop-down list:

- Validity period is not limited;

Limited validity period.

Columns 23 and 24 are not filled in.

Column 23. The period until which the validity of the legal acts is suspended.

Input is made manually from the keyboard.

Column 24. Expiration date of the legal acts.

Input is made manually from the keyboard.

Filling out information about the KBK.

Column 25. Income code.

Filled in automatically.

Column 26. Name of the KBK.

Filled in automatically.

Column 27. Validity period of the BCC.

Filled in by selecting a value from the drop-down list:

- “Validity period is unlimited”;

- “Validity period is limited.”

6. Filling out information on distribution standards between budgets.

Column 28. Budget level.

Filled in by selecting a value from the lookup.

Column 29. Type of distribution standard.

Filled in by selecting a value from the drop-down list:

- “Fixed distribution standard”;

- “Standard under condition.”

Column 30. Distribution standard.

Input is made manually from the keyboard.

Column 31. Condition.

Filled in when the standard is shown as “Standard under condition”, entered manually from the keyboard.

7. Filling in information about the size/rates of the budget source of income.

Column 32. Name of the type of size of the source of income.

Filled in by selecting a value from the drop-down list:

- “ID size is fixed (unconditional)”;

- “ID size under condition.”

Column 33. Code of the type of size of the source of income.

Filled in automatically after filling out column 32.

Column 34. Unit of measurement.

Filled in by selecting a value from the drop-down list:

- “Currency of the Russian Federation”;

- "Foreign currency";

Column 35. Amount/rate of source of income,

Entry is made manually from the keyboard; the size or rate of the source of income is indicated in the selected units of measurement.

Column 36. Coefficient used in calculations of the source of income.

Entry is made manually from the keyboard; the coefficient used in calculating the source of budget income, if any, is indicated.

Column 37. Minimum size/rate of source of income.

Entry is made manually from the keyboard; the minimum size/rate of the budget source of income is indicated.

Column 38. Maximum size/rate of source of income.

Entry is made manually from the keyboard, the maximum size/rate of the budget income source is indicated.

Column 39. Amount of source of income subject to condition.

Filled in by selecting a value from the drop-down list:

- “Condition expressed in solid units”;

- “A condition expressed as a percentage of the base.”

Column 40. Condition of the size/rate of the source of income.

Input is made manually from the keyboard.

8. Filling out information about benefits (preferential categories).

Column 41. Subject of the benefit.

- "Entity";

- "Individual".

Column 42. Code of the subject of the benefit.

Filled in automatically after filling out column 41.

Column 43. Type of preferential benefit.

Filled in by selecting from the dropdown list:

- “The possibility of not paying the payment has been established”;

- “The possibility of paying a payment in a smaller amount has been established (a preferential rate is applied);

- “The possibility of installment (deferment) payment has been established”;

Column 44. Preferential benefit code.

Filled in automatically after filling out column 43.

Column 45 “Name of benefit”, column 46 “Condition for application of benefit”, column 47 “Amount of preferential benefit” filled in manually using the keyboard.

9. Filling out information about the GADB.

Column 48. Type of organization exercising the powers of the SADB.

The value is entered manually from the keyboard.

Column 49. SADB organization code.

The value is entered manually from the keyboard.

Column 50. GADB code.

The value is entered manually from the keyboard.

Column 51. Name of GADB.

The value is entered manually from the keyboard.

Column 52. GADB code for the consolidated register (participants in the budget process).

The value is entered manually from the keyboard.

10. Filling out information about the forecast and cash execution by source of income.

Only column 53 is filled in.

Column 53.Indicators for forecasting budget revenues by source of budget revenues, formed for the purpose of drawing up and approving the law (budget decisions).

The value is entered manually from the keyboard.

Column 54.Budget revenue forecast indicators by source of budget revenue in compliance with the law (budget decision).

The value is entered manually from the keyboard.

Column 55. Indicators of the forecast of budget revenues by source of budget revenues in accordance with changes to the law (budget decision).

The value is entered manually from the keyboard.

Column 56. Indicators of an updated forecast of income as part of the preparation and maintenance of a cash plan for budget execution.

The value is entered manually from the keyboard.

Column 57. Indicators of cash receipts by source of budget income.

The value is entered manually from the keyboard.

Column 58. Indicators of cash receipts by source of budget income in accordance with the law (decision on the budget).

The value is entered manually from the keyboard.

We save the entered information.

After successfully saving the information in the “Register of sources of income of the Moscow Region” form, the report is assigned the status “Ready for verification”.

An authorized specialist of the financial authority of the municipality checks the information generated in the register of sources of income. If there are comments, the status “Ready for review” changes to the status “Under revision” and a list of comments is indicated in the “Comments” field. If there are no comments, the report is assigned the “Checked” status.

MUNICIPAL ADMINISTRATION
"SAVINSKOE"

RESOLUTION

village Savinsky

On approval of the Procedure for the formation and maintenance of the register
sources of local budget income

In accordance with paragraph 7 of Article 47.1 of the Budget Code of the Russian Federation, the Procedure for forming and maintaining a list of sources of income of the Russian Federation, approved by Decree of the Government of the Russian Federation dated August 31, 2016 No. 868, paragraph 2 of Decree of the Government of the Arkhangelsk Region dated July 27, 2017 No. 297-pp “On approval of the Procedure for the formation and maintenance of the register of sources of income of the regional budget, the register of sources of income of the budget of the territorial fund of compulsory health insurance of the Arkhangelsk region” the administration of the Savinskoye municipality decides:
1. Approve the attached Procedure for the formation and maintenance of a register of sources of local budget income (hereinafter referred to as the Procedure).
3. This resolution (with the exception of paragraph 12 of the Procedure) comes into force on the day of its official promulgation.
Clause 12 of the Procedure comes into force on January 1, 2019.

Head of Administration
municipality
"Savinskoye" I.Yu. Kuroptev

ORDER
formation and maintenance of a register of sources of income
local budget

1. This Procedure, developed in accordance with paragraph 7 of Article 47.1 of the Budget Code of the Russian Federation, the Procedure for the formation and maintenance of a list of sources of income of the Russian Federation, approved by resolution of the Government of the Russian Federation
dated August 31, 2016 No. 868, paragraph 2 of the government decree of the Arkhangelsk region dated July 27, 2017 No. 297-pp “On approval of the Procedure for the formation and maintenance of the register of sources of income of the regional budget, the register of sources of budget income of the territorial fund of compulsory health insurance of the Arkhangelsk region”, determines requirements for the composition of information, the procedure for forming and maintaining a register of sources of budget income of the Savinskoye municipal municipality (hereinafter referred to as the register of sources of local budget income).
2. The register of sources of local budget income is a compilation of information on local budget income by sources of budget income, formed in the process of compilation and approval
and budget execution based on the list of sources of income of the Russian Federation.
3. The register of sources of budget income is formed and maintained as a single information resource, which reflects budget data at the stages of compilation, approval and execution of the decision of the municipal council of the Savinskoye municipal formation on the local budget for the next financial year (hereinafter referred to as the decision on the local budget) for sources of local budget income and the corresponding groups of sources of budget income included in the list of sources of income of the Russian Federation.
4. The register of sources of budget income is formed and maintained in electronic form in the state information system for public finance management, and, if technically possible, in the state integrated information system for public finance management “Electronic Budget”.
5. The register of sources of budget income is maintained in the state language of the Russian Federation.
6. The register of sources of budget income is stored in accordance with the storage periods for archival documents determined in accordance with the legislation of the Russian Federation on archival matters.
7. When forming and maintaining a register of sources of budget income, enhanced qualified electronic signatures of persons authorized to act on behalf of participants in the process of maintaining registers of sources of budget income (hereinafter referred to as electronic signatures) are used, specified
in paragraph 9 of this Procedure.
8. The register of sources of local budget income is maintained by the accounting department of the administration of the Savinskoye municipality (hereinafter referred to as the accounting department).
9. For the purpose of maintaining a register of sources of local budget revenues, municipal authorities (municipal bodies) exercising the budgetary powers of chief administrators of budget revenues and (or) administrators of budget revenues, institutions, bodies and organizations providing (performing) municipal services (performing work) , providing for their provision (implementation) of charging fees according to the source of budget revenue (in the event that the specified institutions, bodies and organizations do not exercise the budgetary powers of administrators of budget revenue) (hereinafter referred to as participants in the process of maintaining a register of sources of budget revenue), ensure the submission of information necessary for maintaining registers of sources of budget income in accordance with this Procedure.
10. Responsibility for the completeness and reliability of information, as well as the timeliness of its inclusion in the register of sources of budget income lies with the participants in the process of maintaining the register of sources of budget income.
11. The register of sources of budget income in relation to each source of budget income includes the following information:

b) code(s) for the classification of budget income corresponding to the source of budget income, and the identification code of the source of budget income according to the list of sources of income of the Russian Federation;
c) the name of the group of sources of budget income, which includes the source of budget income, and its identification code according to the list of sources of income of the Russian Federation;

e) information about the administrative body of the municipal municipality "Savinskoye", which exercises the budgetary powers of the chief administrators of local budget revenues;
f) budget revenue forecast indicators according to the budget revenue classification code corresponding to the source of budget revenue, generated
for the purpose of drawing up and approving the law on the local budget;
g) indicators for forecasting budget revenues according to the classification code of budget revenues corresponding to the source of budget income, taking values ​​of the projected total volume of budget revenues in accordance with the decision on the local budget;
h) indicators for forecasting budget revenues according to the classification code of budget revenues corresponding to the source of budget revenues, taking values ​​of the projected total volume of budget revenues in accordance with the decision on the local budget, taking into account the decision to amend the corresponding decision on the budget;
i) indicators of the updated forecast of budget revenues according to the classification code of budget revenues, the corresponding source of budget income, generated as part of the compilation of information for drawing up and maintaining a cash plan for budget execution;
j) indicators of cash receipts according to the classification code of budget revenues corresponding to the source of budget income;
k) indicators of cash receipts according to the budget income classification code corresponding to the source of budget income, taking the values ​​of budget income in accordance with the decision on the local budget.
12. The register of sources of budget income in relation to payments that are a source of budget income includes the following information:
a) name of the source of budget income;
b) code(s) for the classification of budget income corresponding to the source of budget income;
c) identification code according to the list of sources of income of the Russian Federation, corresponding to the source of budget income;
d) information about a public legal entity, the budget income of which includes payments that are a source of budget income;
e) information about the administrative body of the municipal municipality "Savinskoye", which exercises the budgetary powers of the chief administrator of budget revenues;
f) information about the administrative body of the municipal municipality "Savinskoye", which exercises the budgetary powers of the chief administrator of budget revenues according to the source of budget income;
g) the name of the bodies and organizations providing municipal services (performing work), which provide for the receipt of payment for their implementation according to the source of local budget income (if these bodies do not exercise the budgetary powers of the budget revenue administrator according to the source of budget income);
h) amounts for payments that are a source of budget income, accrued in accordance with the accounting records of budget revenue administrators by source of budget income;
i) amounts for payments that are a source of budget income, information on the accrual of which is sent by budget revenue administrators by source of budget income to the State Information System on state and municipal payments;
j) cash receipts from payments that are a source of budget income, in accordance with the accounting records of budget revenue administrators by source of budget income;
k) information on the payment of payments that are a source of budget income, sent to the State Information System on state and municipal payments;
l) information on the number of municipal services provided (work performed), other actions of the administration bodies of the Savinskoye municipality, organizations for which payments were made, which are a source of budget income.
13. The register of sources of budget income also generates consolidated and (or) summary information on groups of sources of budget income according to indicators of forecasts of budget income at the stages of budget preparation, approval and execution, as well as cash receipts for budget income, indicating information about groups of sources of budget income based on the list of sources of income of the Russian Federation.
14. Information specified in subparagraphs “a” - “d” of paragraph 11
and subparagraphs “a” - “g” of paragraph 12 of this Procedure, is formed
and changes on the basis of the list of sources of income of the Russian Federation by exchanging data between information systems in which the formation and maintenance of a list of sources of income of the Russian Federation and registers of sources of budget income are carried out.
15. The information specified in subparagraphs “e” - “i” of paragraph 11 of this Procedure is generated and maintained on the basis of forecasts of budget revenues.
16. The information specified in subparagraphs “i” and “l” of paragraph 12 of this Procedure is generated and maintained on the basis of information from the State Information System on state and municipal payments received by the bodies specified in paragraph 8 of this Procedure, in accordance with the established maintenance procedure State information system on state and municipal payments.
17. The information specified in subparagraph “k” of paragraph 11 of this Procedure is formed on the basis of the relevant information from the register of sources of income of the Russian Federation, submitted by the Federal Treasury in accordance with the established procedure for the formation and maintenance of the register of sources of income of the Russian Federation.
18. Participants in the process of maintaining a register of sources of budget income submit to the accounting department the information specified in paragraphs 11 and 12 of this Procedure within the following deadlines:
a) information specified in subparagraphs “a” - “e” of paragraph 11 and subparagraphs “a” - “g” of paragraph 12 of this Procedure - immediately, but no later than one business day from the date of entering the specified information into the list of sources of income of the Russian Federation , register of sources of income of the Russian Federation;
b) information specified in subparagraphs “g”, “h”, “l” of paragraph 11 of this Procedure - no later than five working days from the date of adoption or amendment of the decision on the local budget and the decision on the execution of the local budget;
c) the information specified in subparagraph “and” of paragraph 11 of this Procedure - in accordance with the Procedure for drawing up and maintaining a cash plan for the execution of the local budget and making changes to it
in the current financial year, but no later than the 10th working day of each month of the year;
d) the information specified in subparagraphs “i”, “l” of paragraph 12 of this Procedure - immediately, but no later than one business day from the date of sending the specified information to the State Information System on state and municipal payments;
e) information specified in subparagraph “e” of paragraph 11 and subparagraph “m” of paragraph 12 of this Procedure - in accordance with the procedure for drawing up the draft local budget for the next financial year;
f) information specified in subparagraph “k” of paragraph 11 and subparagraph “k” of paragraph 12 of this Procedure - in accordance with the Procedure for compilation
and maintaining a cash plan for the execution of the local budget and making changes to it in the current financial year, but no later than the 10th working day of each month of the year;
g) information specified in subparagraph “h” of paragraph 12 of this Procedure - immediately, but no later than one business day after the accrual is made.
19. Accounting, for the purpose of maintaining a register of sources of budget income, within one working day from the date a participant in the process of maintaining a register of sources of budget income submits the information specified in paragraphs 11 and 12 of this Procedure, automatically checks:
1) availability of information in accordance with paragraphs 11 and 12 of this Procedure;
2) compliance of the procedure for generating information with the requirements established by paragraph 23 of this Procedure;
3) compliance of the information with other standards established in this Procedure.
20. In case of a positive result of the check specified in paragraph 19 of this Procedure, the information provided by the participant in the process of maintaining the register of sources of budget income forms the following register entries of the register of sources of budget income, to which the accounting department assigns unique numbers:
1) in terms of the information specified in paragraph 11 of this Procedure - a register entry of the source of budget income in the register of sources of budget income;
2) in relation to the information specified in paragraph 12 of this Procedure, a register entry of payment by source of budget income in the register of sources of budget income.
When a participant in the process of maintaining a register of sources of budget income sends the amended information specified in paragraphs 11 and 12 of this Procedure, the previously created register entries are updated.
21. In the event of a negative result of the check specified in paragraph 19 of this Procedure, the information provided by the participant in the process of maintaining a register of sources of budget income in accordance with paragraphs 11 and 12 of this Procedure does not create (update) register entries. In this case, the accounting department, within no more than one working day from the date of submission of information by the participant in the process of maintaining the register of sources of budget income, notifies him of the negative result of the audit by sending a protocol containing information about the identified inconsistencies.
22. If the protocol provided for in paragraph 21 of this Procedure is received, the participant in the process of maintaining the register of sources of budget income, within no more than three working days from the date of receipt of the protocol, eliminates the identified inconsistencies and re-submits the information for inclusion in the register of sources of budget income.
23. The unique number of the register entry of the source of budget income of the register of sources of budget income and the unique number of the register entry of payment by source of budget income of the register of sources of budget income are formed in accordance with paragraphs 22 and 23 of the General requirements for the composition of information, the procedure for the formation and maintenance of the register of sources of income of the Russian Federation , register of sources of income of the federal budget, registers of sources of income of budgets of constituent entities of the Russian Federation, registers of sources of income of local budgets and registers of sources of income of budgets of state extra-budgetary funds, approved by Decree of the Government of the Russian Federation of August 31, 2016 No. 868 “On the procedure for forming and maintaining a list of sources of income Russian Federation".
24. Registers of sources of local budget income are sent as part of documents and materials submitted simultaneously with the draft decision on the local budget to the Municipal Council of the Savinskoye municipal formation in the form according to the appendix to this Procedure.
25. Registers of sources of local budget income are submitted to the financial and economic department of the Plesetsk Municipal District municipality in the manner established by the financial and economic department of the Plesetsk Municipal District municipality.

1. The Ministry of Finance of the Russian Federation, management bodies of state extra-budgetary funds, financial bodies of the constituent entities of the Russian Federation and municipalities are required to maintain registers of sources of income of the budgets of the budget system of the Russian Federation.

2. The list of sources of income for the budgets of the budget system of the Russian Federation means a set (list) of federal taxes and fees, regional and local taxes, insurance contributions for compulsory social insurance, other obligatory payments, other revenues that are sources of revenue for the budgets of the budget system of the Russian Federation, indicating the legal grounds for their occurrence, the calculation procedure (sizes, rates, benefits) and other characteristics of the sources of income of the budgets of the budget system of the Russian Federation, determined by the procedure for creating and maintaining a list of sources of income of the Russian Federation.

3. The register of sources of budget revenues is understood as a set of information on budget revenues by sources of budget revenues of the budget system of the Russian Federation, formed in the process of drawing up, approving and executing the budget, based on the list of sources of revenues of the Russian Federation.

4. The register of sources of income of the Russian Federation includes a register of sources of income of the federal budget, registers of sources of income of the budgets of the constituent entities of the Russian Federation, registers of sources of income of local budgets and registers of sources of income of the budgets of state extra-budgetary funds.

5. Composition of information, the procedure for forming and maintaining a list of sources of income of the Russian Federation, general requirements for the composition of information, the procedure for forming and maintaining a register of sources of income of the Russian Federation, a register of sources of income of the federal budget, registers of sources of income of budgets of constituent entities of the Russian Federation, registers of sources of income of local budgets and registers of sources of income of budgets of state extra-budgetary funds are determined by the Government of the Russian Federation.

6. The register of sources of income of the Russian Federation, the register of sources of income of the federal budget and the registers of sources of income of the budgets of state extra-budgetary funds of the Russian Federation are formed and maintained in the manner established by the Ministry of Finance of the Russian Federation.

7. Registers of sources of income of budgets of constituent entities of the Russian Federation, registers of sources of income of budgets of territorial state extra-budgetary funds and registers of sources of income of local budgets are formed and maintained in the manner established, respectively, by the highest executive body of state power of a constituent entity of the Russian Federation and the local administration.

8. The register of sources of budget income of a constituent entity of the Russian Federation, as well as a set of registers of sources of income of budgets of municipalities that are part of a constituent entity of the Russian Federation, and a register of sources of budget income of a territorial state extra-budgetary fund are submitted by the financial authority of a constituent entity of the Russian Federation to the Ministry of Finance of the Russian Federation in the manner established by the Ministry of Finance of the Russian Federation.

9. Registers of sources of income of the budgets of municipalities that are part of a constituent entity of the Russian Federation, and a register of sources of income of the budget of a territorial state extra-budgetary fund are submitted to the financial authority of the constituent entity of the Russian Federation in the manner established by the highest executive body of state power of the constituent entity of the Russian Federation.

How to fill out the register if several payments are received under one income code, established by different regulatory legal acts, or if several payment amounts are established for a service? 5

For what sources of budget income do you need to fill out the form? 6

If a government body administers revenues from budgets of other levels besides the regional budget, is it necessary to enter information on them? 6

Is it necessary to indicate the payment amounts as of 10/01/2012 for other payments to the budget? 6

NEW! How to reflect in the register of payments the state fee for notarial acts performed by the head of the local administration?

Answer: In accordance with clause 3, part 1, art. 14.1 of the Federal Law of 01.01.2001 No. 131-FZ “On the General Principles of the Organization of Local Self-Government in the Russian Federation” local government bodies of a settlement have the right to perform notarial actions provided for by law in the absence of a notary in the settlement.

Notarial actions performed by the head of the local administration of the settlement if there is no notary in the settlement are listed in Art. 37 Fundamentals of the legislation of the Russian Federation on notaries, approved by the Supreme Council of the Russian Federation dated January 1, 2001 No. 4462-1(hereinafter - Fundamentals of legislation on notaries).

Notarial acts are performed upon presentation of all necessary documents and payment of the state fee or notarial fee. According to Art. 22 Fundamentals of legislation on notaries: payment for notarial acts, for which the legislation of the Russian Federation provides for a mandatory notarial form, a local government official collects a state fee at the rates established by Art. 333.24 of the Tax Code of the Russian Federation, taking into account the specifics of payment of state duty provided for in Art. 333.25 Tax Code of the Russian Federation.

Thus, regardless of the presence of approved legal acts of local government bodies, the amount of state duty for performing notarial acts should be reflected according to payment type 10, indicating the amount of receipts in column 27 of the register, while in columns 11 “Regulatory legal act establishing payment” and 20 “Regulatory legal act establishing the procedure for the provision of state (municipal) services (administrative regulations)” specifies the provisions Fundamentals of the legislation of the Russian Federation on notaries, approved by the Supreme Council of the Russian Federation dated January 1, 2001 No. 4462-1, and in column 18 “State (municipal) service code” zeros are indicated.

NEW! What regulatory legal acts should be specified for such income as the return of accounts receivable from previous years, reimbursement of utility and operating expenses by tenants, return of balances of federal target funds and others?

Answer: As a normative legal act establishing payment, we consider it possible to indicate:

- on the return of accounts receivable from previous years

Order of the Treasury of the Russian Federation No. “On the procedure for cash services for the execution of the federal budget, budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by territorial bodies of the Federal Treasury of certain functions of the financial bodies of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets”, section 2, paragraph 2.5, subparagraph 2.5 .6

In this case, in column 3 of the Payment Register, “accounts receivable” should be indicated.

- reimbursement of utility and operating expenses by tenants

Civil Code of the Russian Federation of January 1, 2001, part two, section 4 chapter 34 paragraph 1 article 616 part 2.

In this case, in column 3 of the Register of Payments, “reimbursement of expenses for maintaining the property” should be indicated.

- for the return of balances of federal target funds

Federal Law of 01.01.2001 “On the federal budget for 2012 and for the planning period of 2013 and 2014”, Article 24 part 5.

In this case, column 3 of the Register of Payments should indicate “return of balances of interbudgetary transfers provided from the federal budget.”

- to return income from income-generating activities to budgetary institutions

Civil Code of the Russian Federation of 01/01/2001, part one, section 2, chapter 19, article 298, part 3, paragraph 2, or the decision on the budget for 2012, if the decision contains provisions on the return of the remaining income from income-generating activities that have developed as of 01/01/2012, budgetary institutions that switched to financing in the form of subsidies since 2012.

- for penalties for violation of contractual obligations

Federal Law of 01.01.2001 N 94-FZ “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs”, Chapter 1 Article 9

In this case, “penalty” should be indicated in column 3 of the Payment Register.

- on income from compensation for damage in the event of insured events under compulsory civil liability insurance

Federal Law of 01.01.2001 “On compulsory insurance of civil liability of vehicle owners”, Chapter 2 Article 12.

In this case, “insurance payment” should be indicated in column 3 of the Payment Register.

How many users is the password for working with the Register by a local government body designed for? How to enter data on settlements?

Answer: The clarifications of the Ministry of Finance of the Russian Federation say that only one user can make changes to the electronic form of the Register at a time. In our letter, we sent a list of passwords for each municipality and asked the municipal financial authorities to organize the work of their administrators and settlements in preparing and entering the necessary information into the Register. We recommend filling out the register at your workplace in the financial authority of the municipal district.

To fill out column 11 “Type of regulatory legal act establishing payment (source of income) name” in the directory there is no possibility to select such regulatory legal acts as: a decision of a local government body, a law of a constituent entity of the Russian Federation. What should I do?

Answer: the program allows you to fill out column 11 manually, without using the proposed list.

What regulatory legal act should be specified for rent for the right to lease land plots and property?

Answer: Clause 7 of the instructions states that the details of one regulatory legal act that has the greatest legal force, which is the legal basis and establishes payment, i.e. on the basis of which the contract is concluded, are indicated. For example, regarding land rent, Law of the Krasnoyarsk Territory dated January 1, 2001 No. 7-2542 “On the regulation of land relations in the Krasnoyarsk Territory”

Do I need to fill in data on administered payments (type 30) if there were no receipts as of 10/01/2012?

Answer: yes, data is filled in for all administered income (type 30 other payments), since the payment amount (column 27 is not filled in) in this case it is necessary to fill in those columns that are provided for this type of payment (data on the administrator, name of payment, regulatory legal acts and etc.).

Should I fill out column 27 “Amount of payments for the provision of state (municipal) services for 2012 as of 10/01/2012, thousand rubles?” for services provided by autonomous institutions within the framework of fulfilling state (municipal) orders?

Answer: according to information received routinely from specialists of the Ministry of Finance of the Russian Federation, column 27 “Amount of payments for the provision of state (municipal) services for 2012 as of 10/01/2012, thousand rubles.” for services provided by autonomous institutions within the framework of fulfilling state (municipal) orders, is not filled out.

Should a constituent entity of the Russian Federation report data on payments administered by regional administrators, but received by the federal or local budgets? Similarly, should administrators of local budgets reflect in their tables data on payments administered by them that go into the budget revenues of a constituent entity of the Russian Federation and the federal budget?

Answer: according to the data on payments received routinely from specialists of the Ministry of Finance of the Russian Federation, the data on payments is filled in by the chief revenue administrators of the budgets of the budget system of the Russian Federation, to whom these payments are assigned in accordance with the law (decision) on the relevant budget, regardless of which budget the payment is credited to.

How to fill out the register if several payments are received under one income code, established by different regulatory legal acts, or if several payment amounts are established for a service?

Answer: Payments are reflected on separate lines with a unique payment name. If it is not possible to indicate the amount of payments for each service, then the total amount of payments for services as of 10/01/2012 under this code is indicated in the line corresponding to the public service, which accounts for the majority of the amount of receipts.

For which sources of budget income do I need to fill out the form?

Answer: The Register of Payments does not provide information on the following income sources of the group “100 – tax and non-tax income”: income from the placement of budget funds; interest on cash balances (deposits); interest received from the provision of budget loans within the country; interest on government loans; unknown receipts. Information on gratuitous receipts (income group 200) and income from entrepreneurial and other income-generating activities (income group 300) is not provided.

If a government body administers revenues from budgets of other levels besides the regional budget, is it necessary to enter information on them?

Answer: The regional government authority enters information into the register on all administered payments to the budget system of the Russian Federation.

Is it necessary to indicate the payment amounts as of 10/01/2012 for other payments to the budget?

Answer: The amounts of payments for services as of 10/01/2012 (column 27 of the register) are filled in only for payments for the provision of public services provided by public authorities within the framework of their powers (10 type) and payments for services that are necessary and mandatory for the provision of public services (20 payment type) by organization (except for budgetary and autonomous ones). For other payments to the budget (type 30), column 27 of the register is not filled in.