Апрель 26 | Новая инструкция по учету. КБК. Риски при передаче ЭЦП

New budget accounting instructions, budget classification code changes, VAT for sanatorium stays, when a civil-law contract cannot be concluded, and the responsibilities of institution managers when transferring digital signatures—Tatyana Bukina, an expert in the "Budget Sphere" department at Garant, will discuss these and other news. __________ To stay up-to-date with important news, subscribe to our professional legal reviews at http://action.garant.ru/professional __________ TIMESTAMPS: 00:00 In this video 00:15 Orders and letters from the Ministry of Finance 03:58 Changes in tax and fee legislation 06:18 Judicial practice __________ Useful documents Order of the Ministry of Finance of Russia dated December 25, 2025 No. 193n "On approval of the Instructions for the application of the Chart of Accounts for budgetary accounting" https://base.garant.ru/414009943/ Order of the Ministry of Finance of Russia dated February 24, 2026 No. 12n "On amendments to the general requirements for the regulations for the implementation of the powers of the budget revenue administrator to collect accounts receivable for payments to the budget, penalties, and fines thereon, approved by order of the Ministry of Finance Russian Federation dated September 26, 2024, No. 139n https://base.garant.ru/413963126/ Letter of the Ministry of Finance of Russia dated March 30, 2026, No. 23-01-12/25671 On Improving the Quality of Accounts Receivable Management for Budget Revenues of the Russian Federation Budget System https://base.garant.ru/413983246/ Order of the Ministry of Finance of Russia dated March 2, 2026, No. 17n "On Amending the List of Payments that are Sources of Revenue Generation for Budgets of the Russian Federation Budget System, Information Required for Payment of Which, Including the Amount Due, Is Not Posted in the State Information System on State and Municipal Payments," approved by Order of the Ministry of Finance of the Russian Federation dated December 25, 2019, No. 250n" https://base.garant.ru/413989110/ Order of the Ministry of Finance of the Russian Federation dated February 24, 2026 No. 14n "On Amendments to Appendices No. 2, No. 8, No. 9, No. 12, No. 23, No. 24, and No. 26 to the Order of the Ministry of Finance of the Russian Federation dated June 10, 2025 No. 70n" https://base.garant.ru/414021249/ Information of the Ministry of Finance of Russia dated April 7, 2026 "Table of Correspondence between Expense Types of the Budget Expenditure Classification and Items (Sub-Items) of the General Government Operations Classification, Applicable in 2026" https://base.garant.ru/414027997/ Information Ministry of Finance of Russia dated April 13, 2026 "Table of Correspondence between Expense Types in the Budget Expense Classification and Items (Sub-Items) of the Public Administration Sector Operations Classification, Applicable in 2026" https://base.garant.ru/414061979/ Letter of the Ministry of Finance of Russia dated March 19, 2026 No. 02-07-08/22512 On Reflecting in the Accounting of Budgetary (Autonomous) Institutions Transactions with Funds Received in the Form of Grants https://base.garant.ru/414006995/ Information from the Federal Tax Service dated March 27, 2026 "Rules for Completing Payment Documents Will Be Clarified as of April 1" https://base.garant.ru/413966622/ Letter of the Ministry of Finance of Russia dated February 18, 2026 No. 03-07-15/14814 On the application of the value-added tax rate when providing temporary accommodation to individuals in the sanatorium's rooms by a health resort organization without providing health resort treatment services https://base.garant.ru/414009029/ Letter of the Federal Tax Service dated April 3, 2026 No. SD-36-3/2619@ "On the application of VAT when providing accommodation services by health resorts" https://base.garant.ru/414009031/ Letter of the Pension and Social Insurance Fund of the Russian Federation dated March 31, 2026 No. 19-20/15913 "How to reflect the annual bonus paid to former employees in Section 2 of the Unified Financial Statement (EFS-1)?" https://base.garant.ru/414094551/ Resolution of the Arbitration Court of the East Siberian District dated August 25, 2025 No. F02-2787/25 in case No. A58-9067/2024 https://base.garant.ru/37759517/ Verdict of the Kizilyurt City Court of the Republic of Dagestan dated November 17, 2025 in case No. 1-40/2025 https://base.garant.ru/348381690/ Appellate Ruling of the Supreme Court of the Republic of Crimea dated March 4, 2025 in case No. 22-552/2025 https://base.garant.ru/345007937/