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Subjects of the Russian Federation (GA)
corporate income tax (excluding consolidated groups of taxpayers), credited to the federal budget (GB)
Corporate income tax paid by taxpayers engaged in the production of liquefied natural gas and who, through December 31, 2022, inclusive, exported at least one shipment of liquefied natural gas under a license granting the exclusive right to export gas (excluding tax paid by taxpayers who were members of a consolidated group of taxpayers prior to January 1, 2023), credited to the federal budget (G1)
Corporate income tax paid by taxpayers engaged in the production of liquefied natural gas and who, on or before December 31, 2022, exported at least one shipment of liquefied natural gas under a license granting the exclusive right to export gas (excluding tax paid by taxpayers who were members of a consolidated group of taxpayers prior to January 1, 2023), credited to the consolidated budget of the constituent entity (G2)
Corporate income tax paid by taxpayers engaged in the production of liquefied natural gas and who, through December 31, 2022, inclusive, exported at least one shipment of liquefied natural gas under a license granting the exclusive right to export gas (excluding tax paid by taxpayers who were members of a consolidated group of taxpayers prior to January 1, 2023), credited to local budget revenues (G3)
Corporate income tax paid by taxpayers who, prior to January 1, 2023, were members of a consolidated group of taxpayers, except for those engaged in the production of liquefied natural gas and who, on or before December 31, 2022, exported at least one shipment of liquefied natural gas pursuant to a license granting the exclusive right to export gas to the budgets of the constituent entities of the Russian Federation in accordance with the standard established by the second paragraph of clause 2 of Article 56 of the Budget Code of the Russian Federation, credited to the consolidated budget of the constituent entity (G4)
Corporate income tax paid by taxpayers who, prior to January 1, 2023, were members of a consolidated group of taxpayers, except for those engaged in the production of liquefied natural gas and who, through December 31, 2022, inclusive, exported at least one shipment of liquefied natural gas under a license granting the exclusive right to export gas to the budgets of the constituent entities of the Russian Federation in accordance with the standard established by the second paragraph of clause 2 of Article 56 of the Budget Code of the Russian Federation, which is credited to local budget revenues (G5)
corporate income tax (excluding consolidated groups of taxpayers) paid to the budgets of the constituent entities of the Russian Federation and credited to the consolidated budget of the constituent entity (G6)
corporate income tax (excluding consolidated groups of taxpayers) paid to the budgets of the constituent entities of the Russian Federation and credited to local budget revenues (G7)
Corporate income tax of consolidated taxpayer groups, credited to the federal budget (G8)
Corporate income tax of consolidated taxpayer groups paid to the budgets of constituent entities of the Russian Federation and credited to the constituent entity’s consolidated budget (G9)
Corporate income tax paid by consolidated groups of taxpayers to the budgets of constituent entities of the Russian Federation, credited to local budget revenues (G10)
Corporate income tax paid by international holding companies and credited to the federal budget (G11)
Corporate income tax paid by international holding companies to the budgets of the constituent entities of the Russian Federation and credited to the constituent entity’s consolidated budget (G12)
Corporate income tax paid by international holding companies to the budgets of the constituent entities of the Russian Federation and credited to local budget revenues (G13)
Corporate income tax on the performance of agreements for the development of oil and gas fields, credited to the federal budget (G14)
Corporate income tax on the implementation of oil and gas field development agreements, credited to the consolidated budget of the region (G15)
Corporate income tax arising from the performance of agreements on the development of oil and gas fields, credited to local budget revenues (G16)
Corporate income tax paid by taxpayers engaged in the production of liquefied natural gas and who, through December 31, 2022, inclusive, exported at least one shipment of liquefied natural gas under a license granting the exclusive right to export gas, who, prior to January 1, 2023, were members of a consolidated group of taxpayers, credited to the federal budget (G17)
Corporate income tax paid by taxpayers (excluding taxpayers engaged in the production of liquefied natural gas and who, through December 31, 2022, inclusive, exported at least one shipment of liquefied natural gas under a license granting the exclusive right to export gas), who, prior to January 1, 2023, were members of a consolidated group of taxpayers, credited to the federal budget (G18)
Corporate income tax paid by taxpayers who, prior to January 1, 2023, were members of a consolidated group of taxpayers, engaged in the production of liquefied natural gas and that, up to and including December 31, 2022, exported at least one shipment of liquefied natural gas under a license granting the exclusive right to export gas, to the budgets of the constituent entities of the Russian Federation in accordance the standard established by the second paragraph of clause 2 of Article 56 of the Budget Code of the Russian Federation, credited to the consolidated budget of the constituent entity (G19)
Corporate income tax paid by taxpayers who, prior to January 1, 2023, were members of a consolidated group of taxpayers, engaged in the production of liquefied natural gas and that, through December 31, 2022, inclusive, exported at least one shipment of liquefied natural gas under a license granting the exclusive right to export gas, shall be credited to the budgets of the constituent entities of the Russian Federation in accordance the standard established by the second paragraph of Article 56(2) of the Budget Code of the Russian Federation, credited to local budget revenues (G20)
Corporate income tax paid by taxpayers who, prior to January 1, 2023, were members of a consolidated group of taxpayers, provided that the amount of corporate income tax paid to the budget of a single constituent entity of the Russian Federation during the period from 2019 through June 30, 2022, constituted more than 99 percent of the total amount of corporate income tax, paid by the specified taxpayer to the budgets of all constituent entities of the Russian Federation, credited to the federal budget (G21)
Corporate income tax paid by taxpayers who, prior to January 1, 2023, were members of a consolidated group of taxpayers, provided that the amount of corporate income tax paid to the budget of a single constituent entity of the Russian Federation during the period from 2019 through June 30, 2022, exceeded 99 percent of the total amount of corporate income tax paid by the specified taxpayer to the budgets of all constituent entities of the Russian Federation, to the budgets of constituent entities of the Russian Federation credited to the consolidated budget of the constituent entity (G22)
Corporate income tax paid by taxpayers who, prior to January 1, 2023, were members of a consolidated group of taxpayers, provided that the amount of corporate income tax paid to the budget of a single constituent entity of the Russian Federation during the period from 2019 through June 30, 2022, constituted more than 99 percent of the total amount of corporate income tax paid by said taxpayer to the budgets of all constituent entities of the Russian Federation and to the budgets of constituent entities of the Russian Federation credited to local budget revenues (G23)
Corporate income tax on the income of foreign organizations not related to activities in the Russian Federation through a permanent establishment, except for income received in the form of dividends and interest on state and municipal securities, credited to the federal budget (G24)
Corporate income tax on income received by Russian entities in the form of dividends from Russian entities, credited to the federal budget (G25)
Corporate income tax on income received by foreign entities in the form of dividends from Russian entities, payable to the federal budget (G26)
Corporate income tax on income received by Russian entities in the form of dividends from foreign entities, payable to the federal budget (G27)
Corporate income tax on income received in the form of interest on state and municipal securities, credited to the federal budget (G28)
Corporate income tax on income in the form of profits from controlled foreign companies, remitted to the federal budget (G29)
Corporate income tax on income received in the form of interest on bonds issued by Russian entities (excluding bonds issued by foreign entities recognized as tax residents of the Russian Federation), which, as of the respective dates of recognition of interest income thereon, are recognized as being traded on an organized securities market, denominated in rubles, and issued during the period from January 1, 2017, through December 31, 2021, inclusive, as well as mortgage-backed bonds issued after January 1, 2007, credited to the federal budget (G30)
Individual income tax on income derived from a tax agent, except for income for which the tax is calculated and paid in accordance with Articles 227, 227.1, and 228 of the Tax Code of the Russian Federation, credited to the consolidated budget of the constituent entity (G31)
Individual income tax on income derived from a tax agent, except for income for which the tax is calculated and paid in accordance with Articles 227, 227.1, and 228 of the Tax Code of the Russian Federation, credited to local budget revenues (G32)
Personal income tax on income derived from activities carried out by individuals registered as sole proprietors, notaries in private practice, attorneys who have established law firms, and other individuals engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation, credited to the consolidated budget of the constituent entity (G33)
Personal income tax on income derived from activities carried out by individuals registered as sole proprietors, notaries in private practice, attorneys who have established law firms, and other individuals engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation, credited to local budget revenues (G34)
Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation, credited to the consolidated budget of the constituent entity (G35)
Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation, credited to local budget revenues (G36)
Personal income tax in the form of fixed advance payments on income received by individuals who are foreign citizens engaged in salaried employment under a work permit, in accordance with Article 227.1 of the Tax Code of the Russian Federation to the consolidated budget of a constituent entity of the Russian Federation, credited to the consolidated budget of the constituent entity (G37)
Personal income tax in the form of fixed advance payments on income received by individuals who are foreign citizens and who are engaged in employment under a work permit in accordance with Article 227.1 of the Tax Code of the Russian Federation to the consolidated budget of a constituent entity of the Russian Federation, credited to local budget revenues (G38)
Personal income tax on the profits of a controlled foreign corporation received by individuals recognized as controlling persons of that corporation, except for the tax paid in connection with the transition to a special payment procedure based on the filing of a corresponding notice with the tax authority (with respect to the portion of the tax not exceeding 650,000 rubles), credited to the consolidated budget of the constituent entity (G39)
Personal income tax on the profits of a controlled foreign corporation received by individuals recognized as controlling persons of that corporation, except for that payable in connection with the transition to a special payment procedure based on the filing of a corresponding notice with the tax authority (with respect to the portion of the tax not exceeding 650,000 rubles), which is credited to local budget revenues (G40)
Personal income tax on income from equity participation in an organization received in the form of dividends (for the portion of the tax amount exceeding 650,000 rubles), payable to the federal budget (G41)
Personal income tax on income from equity participation in an organization received in the form of dividends (for the portion of the tax exceeding 650,000 rubles), credited to the consolidated budget of the constituent entity (G42)
Personal income tax on income from equity interests in an organization received in the form of dividends (for the portion of the tax amount exceeding 650,000 rubles), credited to the local budget (G43)
Personal income tax on interest income earned on deposits (account balances) held at banks located in the Russian Federation, payable to the federal budget (G44)
Personal income tax on income in the form of interest (coupon, discount) received on outstanding bonds of Russian organizations denominated in rubles and issued after January 1, 2017, as well as income in the form of interest on government treasury obligations, bonds, and other government securities of the former USSR and the member states of the Union State, credited to the federal budget (G45)
Personal income tax on the portion of the tax amount exceeding 650,000 rubles, attributable to the portion of the tax base exceeding 5,000,000 rubles (excluding personal income tax on the profits of a controlled foreign corporation, including the fixed profits of a controlled foreign corporation), credited to the federal budget (G46)
Individual income tax on the portion of the tax amount exceeding 650,000 rubles, attributable to the portion of the tax base exceeding 5,000,000 rubles (excluding personal income tax on the profits of a controlled foreign company, including the fixed profit of a controlled foreign company), credited to the consolidated budget of the constituent entity (G47)
Personal income tax on the portion of the tax amount exceeding 650,000 rubles, attributable to the portion of the tax base exceeding 5,000,000 rubles (excluding personal income tax on the profits of a controlled foreign corporation, including the fixed profit of a controlled foreign corporation), credited to local budget revenues (G48)
Personal income tax on the profits of a controlled foreign company received by individuals recognized as controlling persons of that company who have opted for a special payment procedure by filing the appropriate notification with the tax authority (with respect to the portion of the tax not exceeding 650,000 rubles), credited to the consolidated budget of the constituent entity (G49)
Personal income tax on the profits of a controlled foreign corporation received by individuals recognized as controlling persons of that corporation who have opted into a special payment procedure by filing the appropriate notification with the tax authority (with respect to the portion of the tax not exceeding 650,000 rubles), credited to local budget revenues (G50)
Personal income tax on the profits of a controlled foreign corporation received by individuals recognized as controlling persons of that corporation, except for the tax payable in connection with the transition to a special payment procedure based on the filing of a corresponding notification with the tax authority (with respect to the portion of the tax amount exceeding 650,000 rubles), credited to the federal budget (G51)
Personal income tax on the profits of a controlled foreign corporation received by individuals recognized as controlling persons of that corporation, except for the tax payable in connection with the transition to a special payment procedure based on the filing of a corresponding notification with the tax authority (with respect to the portion of the tax amount exceeding 650,000 rubles), credited to the consolidated budget of the constituent entity (G52)
Personal income tax on the profits of a controlled foreign corporation received by individuals recognized as controlling persons of that corporation, except for the tax payable in connection with the transition to a special payment procedure based on the filing of a corresponding notification with the tax authority (with respect to the portion of the tax amount exceeding 650,000 rubles), which is credited to local budget revenues (G53)
Personal income tax on the profits of a controlled foreign company received by individuals recognized as controlling persons of that company who have opted for a special payment procedure by filing the appropriate notification with the tax authority (with respect to the portion of the tax exceeding 650,000 rubles), credited to the federal budget (G54)
Personal income tax on the profits of a controlled foreign company received by individuals recognized as controlling persons of that company who have opted into a special payment procedure by filing the appropriate notification with the tax authority (with respect to the portion of the tax exceeding 650,000 rubles), credited to the consolidated budget of the constituent entity (G55)
Personal income tax on the profits of a controlled foreign company received by individuals recognized as controlling persons of that company who have opted into a special payment procedure by filing the appropriate notification with the tax authority (with respect to the portion of the tax exceeding 650,000 rubles), credited to local budget revenues (G56)
Personal income tax on the portion of the tax liability attributable to the portion of the tax base exceeding 5 million rubles, payable on the basis of a tax notice by taxpayers who meet the condition set forth in the fourth paragraph of Article 228(6) of the Tax Code of the Russian Federation, credited to the federal budget (G57)
Personal income tax on income from equity participation in an organization received in the form of dividends (for the portion of the tax not exceeding 650,000 rubles), credited to the consolidated budget of the constituent entity (G58)
Personal income tax on income from equity participation in an organization received in the form of dividends (for the portion of the tax not exceeding 650,000 rubles), credited to local budget revenues (G59)
Value-Added Tax on goods (work, services) sold within the Russian Federation, credited to the federal budget (G60)
Excise taxes on ethyl alcohol derived from food-grade raw materials, wine alcohol, grape spirit (excluding distillates of wine, grape, fruit, cognac, calvados, and whiskey) produced within the territory of the Russian Federation and credited to the consolidated budget of the constituent entity (G61)
Excise taxes on ethyl alcohol derived from foodstuffs, wine alcohol, grape spirit (excluding distillates of wine, grape, fruit, cognac, calvados, and whiskey) produced within the territory of the Russian Federation, credited to local budget revenues (G62)
Excise taxes on ethyl alcohol produced from non-food raw materials within the Russian Federation and credited to the consolidated budget of a constituent entity (G63)
Excise taxes on ethyl alcohol produced from non-food raw materials within the Russian Federation, credited to local budget revenues (G64)
Excise taxes on ethyl alcohol derived from foodstuffs (wine, grape, fruit, cognac, calvados, and whiskey distillates) produced within the Russian Federation and credited to the consolidated budget of the constituent entity (G65)
Excise taxes on ethyl alcohol derived from foodstuffs (wine, grape, fruit, cognac, calvados, and whiskey distillates) produced within the Russian Federation, which are credited to local budget revenues (G66)
Excise tax on molten steel (excluding molten steel produced in open-hearth, induction, and/or electric steelmaking furnaces, provided that the proportion of ferrous metal scrap by weight in the total weight of raw materials used for steel production during the tax period is at least 80 percent), credited to the federal budget (G67)
Excise tax on molten steel (excluding molten steel smelted in open-hearth, induction, and/or electric steelmaking furnaces, provided that the proportion of ferrous metal scrap by weight in the total weight of raw materials used for steel production during the tax period is at least 80 percent), credited to the consolidated budget of the constituent entity (G68)
Excise tax on molten steel (excluding molten steel produced in open-hearth, induction, and/or electric steelmaking furnaces, provided that the proportion of ferrous metal scrap in the total mass of raw materials used for steel production during the tax period is at least 80 percent), credited to local budget revenues (G69)
Excise tax on molten steel produced in open-hearth, induction, and/or electric steelmaking furnaces, provided that the proportion by weight of ferrous metal scrap in the total weight of raw materials used for steel production during the tax period is at least 80 percent, credited to the federal budget (G70)
Excise tax on molten steel produced in open-hearth, induction, and/or electric steelmaking furnaces, provided that the proportion of ferrous metal scrap by weight in the total weight of raw materials used for steel production during the tax period is at least 80 percent, credited to the consolidated budget of the constituent entity (G71)
Excise tax on molten steel produced in open-hearth, induction, and/or electric steelmaking furnaces, provided that the proportion by weight of ferrous metal scrap in the total weight of raw materials used for steel production during the tax period is at least 80 percent, credited to local budget revenues (G72)
Excise tax on synthetic rubber, credited to the federal budget (G73)
Excise tax on sugar-containing beverages produced within the Russian Federation, credited to the federal budget (G74)
Excise taxes on alcohol-containing products manufactured within the Russian Federation, credited to the consolidated budget of a constituent entity of the Russian Federation, which is in turn credited to the consolidated budget of the constituent entity (G75)
Excise taxes on alcohol-containing products manufactured within the Russian Federation and credited to the consolidated budget of a constituent entity of the Russian Federation, which are credited to local budget revenues (G76)
Excise taxes on grape must, fruit must, and fermented fruit products produced within the Russian Federation, except those produced from excise-taxable grapes, credited to the consolidated budget of the constituent entity (G77)
Excise taxes on grape must, fruit must, and fermented fruit products produced within the Russian Federation, except those produced from grapes subject to excise tax, credited to local budget revenues (G78)
Excise taxes on bulk wine and grape must produced within the Russian Federation from excisable grapes, credited to the consolidated budget of the constituent entity (G79)
Excise taxes on bulk wine and grape must produced within the Russian Federation from excise-taxable grapes, credited to local budget revenues (G80)
Excise taxes on tobacco products manufactured within the Russian Federation, credited to the federal budget (G81)
Excise taxes on automotive gasoline produced within the Russian Federation and credited to the federal budget (G82)
Excise taxes on automotive gasoline produced within the Russian Federation and credited to the consolidated budget of a constituent entity (G83)
Excise taxes on automotive gasoline produced within the Russian Federation, credited to local budget revenues (G84)
Excise taxes on straight-run gasoline produced within the Russian Federation and credited to the federal budget (G85)
Excise taxes on straight-run gasoline produced within the Russian Federation and credited to the consolidated budget of a constituent entity (G86)
Excise taxes on straight-run gasoline produced within the Russian Federation and credited to local budget revenues (G87)
Excise taxes on passenger cars and motorcycles manufactured within the Russian Federation, credited to the federal budget (G88)
Excise taxes on diesel fuel produced within the Russian Federation and credited to the federal budget (G89)
Excise taxes on diesel fuel produced within the Russian Federation and credited to the consolidated budget of a constituent entity (G90)
Excise taxes on diesel fuel produced within the Russian Federation, credited to local budget revenues (G91)
Excise taxes on motor oils for diesel and/or carburetor (fuel-injected) engines manufactured within the Russian Federation, credited to the federal budget (G92)
Excise taxes on motor oils for diesel and/or carburetor (injection) engines manufactured within the Russian Federation, credited to the consolidated budget of the constituent entity (G93)
Excise taxes on motor oils for diesel and/or carburetor (fuel-injected) engines manufactured within the Russian Federation, credited to local budget revenues (G94)
Excise taxes on wines, bulk wine, fruit-based alcoholic beverages, sparkling wines (including Russian champagne), as well as grape-based beverages and fruit-based alcoholic beverages produced without the addition of rectified ethyl alcohol, produced from food-grade raw materials, and/or without the addition of fortified grape or other fruit must, and/or without the addition of distillates, and/or without the addition of fortified (liqueur) wine), produced within the territory of the Russian Federation, except for those produced from grapes subject to excise tax. Excise taxes on wines, bulk wine, fruit-based alcoholic products, sparkling wines (including Russian champagne), as well as grape-based beverages, fruit-based alcoholic beverages produced without the addition of rectified ethyl alcohol derived from food-grade raw materials, and (or) without the addition of fortified grape or other fruit must, and (or) without the addition of distillates, and (or) without the addition of fortified (liqueur) wine), produced within the territory of the Russian Federation, except for those produced from grapes subject to excise tax, credited to the consolidated budget of the constituent entity (G95)
Excise taxes on wines, bulk wine, fruit-based alcoholic beverages, sparkling wines (including Russian champagne), as well as grape-based beverages and fruit-based alcoholic beverages produced without the addition of rectified ethyl alcohol, produced from food-grade raw materials, and/or without the addition of fortified grape or other fruit must, and/or without the addition of distillates, and/or without the addition of fortified (liqueur) wine), produced within the territory of the Russian Federation, except for those produced from grapes subject to excise tax. Excise taxes on wines, bulk wine, fruit-based alcoholic products, sparkling wines (including Russian champagne), as well as grape-based beverages, fruit-based alcoholic beverages produced without the addition of rectified ethyl alcohol derived from food-grade raw materials, and/or without the addition of fortified grape or other fruit must, and (or) without the addition of distillates, and (or) without the addition of fortified (liqueur) wine), produced within the territory of the Russian Federation, except for those produced from grapes subject to excise tax, credited to local budget revenues (G96)
Excise taxes on wines and sparkling wines, including Russian champagne, produced within the Russian Federation from excise-taxable grapes, credited to the consolidated budget of the constituent entity (G97)
Excise taxes on wines and sparkling wines, including Russian champagne, produced within the Russian Federation from excise-taxable grapes, which are credited to local budget revenues (G98)
Excise taxes on beer and beer-based beverages produced within the Russian Federation, credited to the consolidated budget of the constituent entity (G99)
Excise taxes on beer and beer-based beverages produced within the Russian Federation, credited to local budget revenues (G100)
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