Encyclopedia

Revenue Administrators for the Budget


Budget revenue administrators are state authorities and other federal budget revenue administrators who are main users of federal budget funds, state management bodies of extrabudgetary funds, the Central Bank of the Russian Federation, which carry out control in accordance with established procedures over the correctness of calculation, completeness and timeliness of payment, accrual, accounting, recovery, and making decisions on refund (offset) of overpaid (recovered) payments to the budget, penalties and fines thereon1.

  1. Federal Law No. 115-FZ dated August 15, 1996 "On the Budget Classification of the Russian Federation", as amended on December 18, 2006, Article 2 // Official Gazette of the Russian Federation. 1996. No. 34. Item 4030. ↩

Laws with commentary

Codes and federal laws