"No resolution of this kind has legal force, it is legally null and void and will not be imposed on Russia or any other countries. It is simply discrediting the UN General Assembly, its reputation, and functions," Lavrov said at the 8th Primakov Readings forum.
The UNGA is not authorized to make such decisions, and it has no competence for this, Lavrov added.
In mid-November, the UN voted in favor of the resolution calling for the creation of a repatriation payment mechanism for damages caused by Russia in Ukraine during its special military operation.
Moscow opposed the resolution, calling it a legally non-binding document. The Kremlin also accused Western countries of trying to steal Russian gold and foreign exchange reserves for reparations and pledged to do everything possible to return the seized assets.
On Monday, a source in the UN told Sputnik that Ukraine had also prepared a draft resolution to set up an international tribunal on Russia, and the UN General Assembly would likely vote on it early next year.