Budgetary and Tax System of the Autonomous District

Chapter XIII. Budgetary and Tax System of the Autonomous District

Article 84. Budgetary and Tax System of the Autonomous Okrug

1. The budgetary system of the autonomous okrug consists of budgets of the following levels:

1) the regional budget and the budget of the Chukotka Territorial Mandatory Health Insurance Fund;

2) local budgets, including:

a) budgets of municipal districts, budgets of urban districts;

b) budgets of urban and rural settlements.

2. The regional budget and local budgets make up the consolidated budget of the autonomous okrug.

3. The budgetary system of the autonomous okrug is based on the principles of:

1) unity in implementing budgetary policy on the territory of the autonomous okrug;

2) equality of budgetary rights of state bodies of the autonomous okrug and local self-government bodies;

3) differentiation of revenues and expenditures between the regional and local budgets;

4) independence and balanced budgets;

5) efficiency and thrift in the use of budgetary funds;

6) Transparency.

4. Regulation of relations between the regional and local budgets is carried out in the manner determined by the budgetary legislation of the Russian Federation and the legislation of the autonomous okrug.

Article 85. Tax System in the Autonomous Okrug

1. The tax system in the autonomous okrug is a combination of federal, regional, and local taxes and fees, taxes and fees provided for by special tax regimes, which determine the procedure for their introduction, payment, and cancellation, the provision of tax benefits, and the distribution of tax payments between the regional budget and the budgets of municipal entities in accordance with the Tax Code of the Russian Federation, federal laws, and laws of the autonomous okrug.

2. Regional taxes in accordance with the Tax Code of the Russian Federation are put into effect and terminated on the territory of the autonomous okrug based on the laws of the autonomous okrug.

3. Local taxes in accordance with the Tax Code of the Russian Federation are put into effect and terminated on the territory of municipal entities based on the normative legal acts of the representative bodies of municipal entities.

4. Benefits for regional and local taxes in accordance with the Tax Code of the Russian Federation are established and canceled by the laws of the autonomous okrug and normative legal acts of the representative bodies of municipal entities.

Article 86. Excluded.

Information about changes:

See the text of Article 86.

Article 87. Organization of the Budget Process in the Autonomous District

1. The budget process in the autonomous district is carried out by authorities endowed with budgetary powers in accordance with the Budget Code of the Russian Federation and the legislation of the autonomous district.

2. The procedure for drafting and reviewing the draft district budget, approving and executing the district budget, monitoring its implementation, and approving the budget execution report is established by the law of the autonomous district.

3. The procedure for drafting and reviewing the budgets of municipal entities, approving and executing the budgets of municipal entities, monitoring their implementation, and approving the reports on budget execution is established by the regulatory legal acts of local self-government bodies.

4. The procedure for drafting and reviewing the budget of the Chukotka Territorial Mandatory Medical Insurance Fund, approving and executing the budget of the Chukotka Territorial Mandatory Medical Insurance Fund, and approving reports on its execution, as well as control over the management and use of funds of the Chukotka Territorial Mandatory Medical Insurance Fund, is determined by the legislation of the Russian Federation and the legislation of the autonomous district.

Article 88. Expenditure Commitments of the Autonomous District

In accordance with federal legislation and the legislation of the autonomous district, the funds of the district budget shall finance:

1) commitments established and implemented by the authorities of the state power of the autonomous district within their own powers;

2) commitments established and implemented by the authorities of the state power of the autonomous district on subjects of joint jurisdiction;

3) commitments arising in connection with the transfer of certain powers of the authorities of the state power of the autonomous district to local self-government bodies;

4) commitments arising in connection with the transfer of certain powers of federal authorities to local self-government bodies.

Article 89. Excluded.

Information about changes:

Refer to the text of Article 89.

By the law of the Chukotka Autonomous District of December 2, 2005, No. 103-OZ, amendments have been made to Article 90 of this Charter.

See the text of the article in the previous edition.

Article 90. Credit Policy of the Autonomous District

The Chukotka Autonomous District, within its competence, independently determines its credit policy with the aim of creating favorable conditions for financing and credit for the socio-economic development of the autonomous district.