**1. Substance of the Act**
This Resolution approves the new Procedure for the Use of Budgetary Funds for Financing Forestry and Game Management, as well as Forest Conservation and Protection. The document defines clear mechanisms for the allocation of state funds, where one of the key priorities is forest restoration in territories affected by combat operations or temporarily occupied. The Ministry of Economy is designated as the chief administrator of these funds, and the State Forest Resources Agency is the responsible executor of the budget program. Business entities within the sphere of management of the State Forest Resources Agency may obtain funding by submitting electronic applications in January of each budget year.
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**2. Structure of the Act, Key Provisions and Changes**
Structurally, the document consists of:
* **The text of the Resolution**, which approves the new Procedure, repeals previous regulation, and sets the date of entry into force as August 1, 2026.
* **The Procedure for the Use of Funds** (17 paragraphs), which details the procedure for the allocation of funding, requirements for recipients, and the list of documents.
* **An Annex**, which contains a unified application form for receiving funds.
* **The List of Resolutions that have lost their validity** (repealing the basic Resolution No. 1016 of 2017 and amendments thereto).
**Key changes compared to previous versions:**
* **Focus on overcoming the consequences of war:** A mechanism for partial compensation (up to 50%) of expenses for forest restoration has been introduced specifically for territories included in the list of combat zones or temporary occupation.
* **Digitalization of the process:** The submission of applications and documents is now carried out exclusively in electronic form through the system of electronic interaction of executive authorities with the mandatory application of a QES (qualified electronic signature).
* **Change in the expenditure structure:** A separate area of establishing shelterbelts in the form it existed in the 2017 version has been excluded from the title and funding priorities.
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**3. Key Provisions for Practical Application**
This act is directly linked to the financing of the restoration of the forest fund damaged as a result of military aggression (military aspect), and the source of budgetary funds is revenue from rent payments for the special use of forest resources (tax aspect).
For practical application, the following rules are important:
* **Strict submission deadlines:** The application and the package of documents must be submitted strictly within the period **from January 1 to January 30** of the budget year.
* **Eligible areas for funding:**
1. Partial compensation (up to 50%) of the cost of forest restoration works in the zone of combat operations or occupation.
2. Maintenance of the state forest cadastre.
3. Conducting the national forest inventory.
4. Forest management by permanent forest users (except for timber harvesting from principal use felling).
* **Strict list of documents for compensation:** For forest restoration, it is mandatory to submit an act of recording damage and losses caused as a result of the armed aggression of the Russian Federation (under the methodology of the Ministry of Environmental Protection and Natural Resources), a forest crop establishment project, technical acceptance acts, and field inventory cards.
* **Review procedure:** The State Forest Resources Agency reviews the documents within 5 working days. If there are errors, the documents are returned for revision. The final allocation of funds is carried out by a special commission of the State Forest Resources Agency and the Ministry of Economy by **February 20**.
