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It is established that the RF Government shall have no right to make decisions resulting in any increase, in the year 2006, of the number of federal public employees and of the number of workers employed by the agencies and organizations of the budget sphere, and also in any increase in the expenditures on the maintenance of the latter.

The Law has authorized the funding of the Federal Fund for Financial Support of Subjects of the Russian Federation, for the year 2006, in the amount of 228,167,037.5 thousand roubles; the Federal Fund for Co-Financing Social Expenditures, for the year 2006, in the amount of 26,180,423.4 thousand roubles; the Fund for Reforming Regional and Municipal Finance, for the year 2006, in the amount of 1,412,400.0 thousand roubles; the Federal Fund for Regional Development in the amount of 2,679,280.0 thousand roubles; and the Federal Compensation Fund, for the year 2006, in the amount of 73,855,605.3 thousand roubles.

The Law has specified the procedure for allocating subsidies to the budgets of subjects of the Russian Federation aimed at supporting measures designed to guarantee the balancing of the budgets of subjects of the Russian Federation, and also the procedure for the allocation of subventions to the budgets of subjects of the Russian Federation aimed at granting subsidies to the budgets of closed administrative and territorial units, subventions aimed at financing the resettlement of citizens, and subventions aimed at the development of the social and engineering infrastructure.

The Law has also authorized, in particular, the amount of debt accumulated by foreign states with regard to the credits granted by the Government of the former USSR and the RF Government as of January 2005; the amount of debt accumulated by the CIS members with regard to the credits granted by the RF Government, as of 1 January 2005; the Program of the state internal loans of the Russian Federation and the Program of the state external loans of the Russian Federation for the year 2006.

2. Law ON THE INTRODUCTION OF ALTERATIONS IN THE BUDGETARY CODE OF THE RUSSIAN FEDERATION, THE CIVIL PROCEDURE CODE OF THE RUSSIAN FEDERATION, THE ARBITRATION PROCEDURE CODE OF THE RUSSIAN FEDERATION, AND THE FEDERAL LAW ON EXECUTION PROCEEDING No 197-FZ of 27. 12. 2005.

The Law is to enter into force as from 1 January 2006.

The introduced alterations are concerned with the issue of the procedure for the execution of judicial acts regarding the levying of execution on the funds of budgets of the Russian Federations budget system.

In particular, it is pointed out that the procedure for the execution of judicial acts regarding the levying of execution on the funds of budgets of the Russian Federations budget system is established by budget legislation of the Russian Federation and not by Federal Law No 119-FZ of 21. 07. 1998 On Execution Proceeding.

It is consolidated that the uniformity of the procedure for the execution of judicial acts regarding the levying of execution on the funds of budgets of the Russian Federations budget system represents an important component of the principle of unity of the Russian Federations budget system.

The Law has introduced a rule to the effect that a budget-funded establishment shall independently appear in court as a respondent for its monetary obligations.

It is stipulated that changes in the limits of budget liabilities necessary for the execution of judicial acts envisaging the levying of execution on the funds of budgets of the Russian Federations budget system can be carried out, without the imposition of a deadline, until the end of a financial year.

The RF Budgetary Code is amended by a special chapter (Chapter 24.1 Execution of judicial acts regarding the levying of execution on the budgetary funds of the budgets of the Russian Federations budget system).

It is envisaged that the non-executed judicial acts regarding the suits brought against the Russian Federation, which had been submitted to the RF Ministry of Finance before the entry into force of the present Federal Law, shall be executed in accordance with the new regulation during the three-month period after the day of entry into force of the present Federal Law.

The non-executed executive documents envisaging the levying of execution on the funds of budgets of the Russian Federations budget system with regard to the monetary obligations of federal budgetfunded establishments, the budget-funded establishments of a subject of the Russian Federation, and municipal budget-funded establishments, submitted to execution prior to the entry into force of the present Federal Law, must also be executed in accordance with the new procedure.

3. Law ON THE INTRODUCTION OF ALTERATIONS IN THE BUDGETARY CODE OF THE RUSSIAN FEDERATION, THE FEDERAL LAW ON THE INTRODUCTION OF ALTERATIONS IN THE BUDGETARY CODE OF THE RUSSIAN FEDERATION IN THE PART CONCERNING THE REGULATION OF INTERBUDGETARY RELATIONS, AND FEDERAL LAW ON THE GENERAL PRINCIPLES FOR THE ORGANIZATION OF LOCAL SELFGOVERNMENT IN THE RUSSIAN FEDERATION No 198-FZ of 27. 12. 2005.

The Law is to enter into force as from 1 January 2006, except for Sub-Item 1 of Article 2, which entered into force as from the date of the official publication of the Law.

Article 157 of the RF Budgetary Code On the Bodies of State and Municipal Financial Control is amended by the norm concerning the powers of the RF Clearing House, the Federal Financial and Budgetary Supervision Service to conduct the audits of the budgets of the Russian Federation subjects and the local budgets, which receive interbudgetary transfers from the federal budget, and also concerning the powers of control bodies to conduct the audits of local budgets.

The alterations introduced in Federal Law No 120-FZ of 20. 08. 2004 On the Introduction of Alterations in the Budgetary Code of the Russian Federation in the Part Concerning the Regulation of Interbudgetary Relations, in particular, specify the powers of the bodies of state authority of a subject of the Russian Federation and the representative bodies of municipal raions to establish additional rates of deductions from certain taxes due to be transferred to the budgets of subjects of the Russian Federation and to the budgets of settlements and municipal raions in the process of forming and approving the corresponding draft budgets for the years 2006 - 2008. Also established is the regulation for the formation of regional funds for the financial support of settlements and municipal regions and for the distribution of subsidies from the afore-mentioned funds in the process of forming and approving the corresponding draft budgets for the years 2006 - 2008.

Simultaneously, a number of alterations were introduced in Federal Law No 131-FZ of 06. 10. On the General Principles for the Organization of Local Self-Government in the Russian Federation.

In particular, a new norm was introduced as to the possibility to delegate, on the basis of a mutual agreement, the powers of a local administration regarding to the formation, implementation, and (or) supervision over the implementation of the budget of a settlement to the local administration of a municipal raion. The Law also determines the procedure for the use of subsidies from the regional funds for the financial support of settlements and municipal raions.

4. Law ON THE INTRODUCTION OF ALTERATIONS IN PART ONE OF THE CIVIL CODE OF THE RUSSIN FEDERATION AND THE BUDGETARY CODE OF THE RUSSIAN FEDERATION No 6-FZ of 03. 01. 2006.

The alterations are aimed at eliminating the gaps and contradictions between Federal Law No 127FZ of 26 October 2002 On Insolvency (Bankruptcy), the Civil Code, and the Budgetary Code, dealing with the order of satisfaction of claims presented by the State as a creditor in the event of bankruptcy of juridical persons.

In accordance with the alterations introduced in Chapter 24 The Fundamental Principles for Budget Execution of the RF Budgetary Code, in the event of an action for bankruptcy being brought against debtors who have monetary obligations and mandatory payments to budgets of different levels of the RF budget system, the periods, the methods, and the procedure for executing these obligations, as well as the amount of interest charged on the amount of claims concerning these obligations, and the amount of fines and forfeits for the failure to execute them, must be determined in compliance with Federal Law No 127-FZ of 26. 10. 2002 On Insolvency (Bankruptcy). Correspondingly, coercive measures will be taken with regard to violators of budget legislation insofar as they do not contradict the aforesaid Federal Law No 127-FZ.

II. ORDERS, INSTRUCTIONS, AND REGULATIONS 1. Order of the RF Ministry of Finance ON THE APPROVAL OF THE PROCEDURE FOR IMPLEMENTING TOTAL BUDGET REVENUE AND EXPENDITURE OF THE FEDERAL BUDGET FOR THE YEAR 2006, AND THE INTRODUCTION OF ALTERATIONS THEREIN No 151N of 20. 12. 2005.

The procedure determines the rules for implementing total budget revenue and expenditure of the federal budget for the year 2006, and for introducing alterations therein in accordance with the RF Budgetary Code and Federal Law No 189-FZ of 26. 12. 2005 On the Federal Budget for the Year 2006.

It is established that total budget revenue and expenditure shall include:

- The itemization of federal-budget income for the whole year by codes of the income classification of the Russian Federations budgets;

- The by-the-quarter distribution of federal budget receipts in the context of federal-budget revenue administrators;

- The itemization of total federal-budget revenue for the whole year in the context of the departmental, functional, and economic classification of expenditure of the Russian Federations budgets (principal manager, section, sub-section, targeted item, type of expenditure, economic item);

- The by-the-quarter distribution of federal-budget expenditure, as authorized for the corresponding principal manager in the context of the functional classification of the expenditures of the Russian Federations budgets (principal manager, section, sub-section);

- The by-the-quarter distribution of the sources for the internal financing of the federal-budget deficit, for the whole year, in the context of the administrators and the codes of classification of the sources for the internal financing of the deficits of the Russian Federations budgets;

- The by-the-quarter distribution of the sources for the internal financing of the federal-budget deficit, for the whole year, in the context of the administrators and the codes of classification of the sources for external financing of the deficits of the federal budget and the budgets of subjects of the Russian Federation.

The limits of monetary obligations are to be approved by the Minister of Finance in the amount of allocations as specified by total budget revenue and expenditure for the whole year in the context of the departmental, functional, and economic classification of the expenditures of the Russian Federations budgets, except for the limits of the budget obligations concerning the expenditures being financed in accordance with special procedures.

It is established that the principal managers (or managers) specify and approve the estimates of revenues and expenditures of recipients of funds from the federal budget, and convey to the managers (or recipients) the notices of budget allocations from the federal budget, composed in accordance with the established forms.

The Law has also regulated the procedure for the introduction of alterations in total budget revenue and expenditure and in the limits of budget obligations in the year 2006; and has regulated some other issues concerning the execution of total budget revenue and expenditure of the federal budget for the year 2006.

2. Order of the RF Ministry of Finance ON THE APPROVAL OF THE DIRECTIVE CONCERNING THE PROCEDURE FOR THE APPLICATION OF THE BUDGET CLASSIFICATION OF THE RUSSIAN FEDERATION No 152n of 21. 12. 2005.

The directives concerning the procedure for the application of the budget classification, which were developed in accordance with Article 11 of Federal Law No 115-FZ of 15. 08. 1996 On the Budget Classification of the Russian Federation establish the rules for the application of the budget classification of the Russian Federation by the participants in the budget process at all levels of the Russian Federations budget system.

The directives, in particular, authorize the single 20-digit code for the classification of the revenues, expenditures, and the sources of financing the deficits of the Russian Federations budgets, and determine the structure of the code. It is established that any alteration of the directives concerning the procedure for the application of the budget classification of the Russian may be effected only through the introduction of alterations in the present Order.

Order of the RF Ministry of Finance No 114n of 10. 12. 2004 On the Approval of the Directives Concerning the Procedure for the Application of the Budget Classification of the Russian Federation, the Orders of the RF Ministry of Finance introducing alterations therein, and Order of the RF Ministry of Finance No 119n of 14. 09. 2005 On the Application of the Budget Classification of the Russian Federation for the Purpose of Drawing Up the Budgets of All Levels, Staring from the Budgets for the Year 2006, are declared to be null and void as from 1 January 2006.

Ye. Khegai An overview of economic legislation adopted in January In January, the following alterations were introduced in existing legislation: the date for the discontinuation of evaluating and auditing activities was shifted to 1 July 2006; a number of specific alterations and amendments were introduced to Chapter 25.3 Government Duty of Part Two of the RF Tax Code; considerable alterations were introduced in the procedure for the creation and operation, in the territory of the Russian Federation, of noncommercial organizations and public associations; a number of alterations were introduced in the list of foreign and international organizations whose grants are exempted from taxation imposed on the revenues of Russian organizations recipients of grant; and the data to be used for calculating the tax on the extraction of mineral resources with regard to oil were released for December 2005.

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