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The following is stated, for instance, in the established by the Government of the Russian Federation Regulations for placement of federal budget funds on banking deposits: requirements for credit organizations, where federal budget funds can be placed (presence of license, minimum rate of their own funds, rating etc.); procedure for signing the general agreement of the Federal Treasury with the credit organization on funds placement; procedure for selection of credit organizations applications; conditions for signing the contract of banking deposit.

At the same time according to the Decree of the Government of the Russian Federation placement of federal budget funds on banking deposits is made by the Federal Treasury.

It should be noted that to implement the regulations mentioned the Ministry of Finance of the Russian Federation should develop and approve:

) procedure for calculation of the limit of federal budget funds placement on banking deposits for a credit organization;

b) procedure of interaction with the Federal Treasury when federal budget funds are placed on the banking deposits.

Only the first act (No 40n) has already been approved by the Ministry of Finance of the Russian Federation on 09.04.2008.

Besides, the Ministry of Finance of the Russian Federation in coordination with the Federal treasury and the Central Bank of the Russian Federation developed and approved:

- according to the Order from 09.04.2008 No 42n:

) standard form of the general agreement of the Federal Treasury with a credit organization on placement of federal budget funds on banking deposits;

b)procedure for signing of a general agreement mentioned;

- according to the Order from 09.04.2008 No 41n procedure for selection of credit organizations to sign the banking deposit contracts with the Federal Treasury and the procedure of signing the banking deposit contracts with the Federal Treasury.

Review of Regulation Documents Concerning Taxation over March-April L. Anisimova 1. Decree of the Government of the Russian Federation from 7 April 2008 No 238 makes changes into the list of prizes exempted from incomes tax. For instance the prize of the Government of the Russian Federation for achievements in the field of printed mass media is included in the list of privileged prizes.

2. Decree of the Government of the Russian Federation from 7 April 2008 No 246 establishes the cost of the insurance year for 2008 basing on the tariff of insurance fees for compulsory pension insurance at the rate of RUR 3864. This means that monthly sum of pension insurance payment is equal to RUR 322.

3. The order of the Ministry of Transport of the Russian Federation from 14 March 2008 No -23-r establishes and puts into implementation methodical guidelines Norms for fuel and lubricants consumption at motor vehicle transport. The question whether these norms will be taken into account when expenditures deduced from the taxation base for profit tax has not been settled yet, since the status of the document, which implements the norms is methodical guidelines. According to the Tax Code of the Russian Federation moot questions are solved for the benefit of a tax-payer.

4. The letter of the Ministry of Finance of the Russian Federation from 25 March 2008 No 03-07-11/clarifies the issue on the procedure of repayment of the excessive sums of VAT paid in comparison with the calculated tax-payers liabilities. The letter elucidates that such a repayment is made only on the basis of the office audit conducted by a taxation body. A taxpayer does not have a right to account overpayment as reduction of tax liabilities. In seven days after the end of revision the tax body should make a decision on repayment of the corresponding sums in case no violations of taxes and duties legislation were found during the audit.

5. The letter of the Ministry of Finance of the Russian Federation from 2 March 2008 No 03-01-15/3-confirms the possibility of sale of cash registered to be used for calculations, even if the model is excluded from the Government list of cash registers in case normative amortization period of such technique did not expire by the date of sale. The Ministry of Finance of the Russian Federation holds that use and registration at tax bodies of cash registers with unexpired amortization period is possible even in case such cash registers are contributed to authorized capital of another organization.

6. The letters of the Federal Tax Service of the Russian Federation from 3 April 2008 No ShS-6-3/251@ and Ministry of Finance of the Russian Federation from 12.03.2008 No 03-11-02/27 clarify the issue of nonapplication of single tax on the imputed income system to the activity of pharmacies, when it is connected with distribution of medicines at cut price or free recipes. Since distribution of medicines at cut price or free recipes does not belong to the retail trade, such an activity is not subject to transfer to single imputed tax system.

7. The letters of the Federal Tax Service from 3 April 2008 No ShS-6-3/253@ and Ministry of Finance of the Russian Federation from 04.03.2008 No 03-05-04-02/14, from 18.03.2008 No 03-05-04-02/21, from 14.03.2008 No 03-05-05-02/13 and from 17.03.2008 No 03-05-04-02/20 clarify the issue on the procedure of tax declarations (calculation of taxes by advance payments) for transport tax, organizations assets tax and land tax submission to tax bodies.

According to paragraph 1 clause 80 of the Tax Code of the Russian Federation a taxpayer submits a tax declaration for each tax that he is subject to pay if not otherwise stated by the legislation on taxes and duties.

It is the tax-payer who is responsible for submission of tax declarations on transport tax to tax bodies according to paragraph 1 clause 363.1 of the Code. It is the organizations that according to the legislation of the Russian Federation are responsible for transport vehicles registration are taxpayers. The liability to submit tax declarations on transport tax (calculations for advance tax payments) to tax bodies does not concern the organizations not regarded as this tax payers.

On the contrary, those that pay the tax on organizations assets should submit corresponding tax declarations and tax calculations for advance payments of organizations assets tax to tax bodies regardless of whether they have or do not have the taxation object.

It is the liability of taxpayers organizations and natural persons acting as individual entrepreneurs and using land plots that they own by the right of permanent (unlimited) use in their entrepreneurial activity to submit tax declarations on land tax to tax bodies it is stated in clause 398 of the Code. Tax calculations for advance payments of land tax are to be submitted by taxpayers mentioned above and recognized as such by paragraph 1 clause 388 of the Code that make advance payments of this tax during the whole taxation period (paragraph 2 clause 398 of the Code).

Tax declarations (calculations of advance tax payments) for land tax, in the opinion of the Ministry of Finance of the Russian Federation, are to be submitted to tax bodies by taxpayers - organizations and natural persons acting as individual entrepreneurs and using land plots that they own by the right of permanent (unlimited) use in their entrepreneurial activity. If organizations land plots are not recognized as objects for such a tax payment, there is no liability to pay this tax and, consequently, there is no liability to submit tax declaration or calculation of advance tax payment Land plots withdrawn from turnover according to subparagraph 4 paragraph 4 clause 27 of the Land Code of the Russian Federation are not recognized as taxation objects.

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