The Budget Code of the Russian Federation (BC RF) is a codified normative legal act that establishes the general principles of the budgetary legislation of the Russian Federation, the organization and functioning of the budgetary system of the Russian Federation, the legal status of subjects of budgetary legal relations, defines the foundations of the budgetary process and interbudgetary relations in the Russian Federation, the procedure for execution judicial acts on levying execution on funds from the budgets of the budgetary system of the Russian Federation, grounds and types of liability for violation of the budgetary legislation of the Russian Federation.