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improvement of the procedure for the preparation of the drafts of the laws, the drafts of the regulatory legislative acts of the President and the Government of the Russian Federation necessary to fulfill federal laws by the federal executive bodies.

On April, 27 at the meeting of the Government of the Russian Federation the drafts of the federal laws aimed at the fulfillment of the measures for the development of the pension systems and envisaging the increase of the level of pension provision and financial stability of the pension system in the long-term prospect On insurance contributions in the Pension Fund of the Russian Federation, Fund for Social Security of the Russian Federation, funds for compulsory health insurance and On making changes to some legislative acts of the Russian Federation and recognition as invalid some legislative acts (statement of legislative acts) of the Russian Federation in connection with the adoption of the Federal Law On insurance contributions in the Pension Fund of the Russian Federation, Fund for Social Security of the Russian Federation, funds for compulsory health insurance.

The draft of the law on insurance contributions in connection with the cancellation of the single social tax and the transfer to the insurance principles of the formation of the government off-budget funds the system of payment of insurance contributions to the Pension Fund of the Russian Federation - for compulsory pension insurance, to the Funds of Social Security of the Russian Federation for compulsory social insurance in case of temporary incapacity for work and maternity leave, to Federal and territorial funds for compulsory health insurance and for the relations evolving during their administration is introduced.

According to the draft of the law it is envisaged that starting with January 1, 2011 the unified tariffs for all the employers are established: at the rate of 26.0% - to the Pension fund, at the rate of 2.9% to the Fund for Social Security, at the rate of 5.1% - to the Compulsory Health Insurance funds. At the same time in 2010 the tariffs of the insurance contributions to the mentioned government off-budget funds are preserved at the rate of the existing rate of the single social tax correspondingly, - 20.0%, 2.9%, 3.1%.

MEETINGS OF THE GOVERNMENT OF THE RF IN APRIL For the payers of the insurance contributions not making payments for the benefit of natural persons (individual entrepreneurs, barristers and others) it is suggested to establish insurance fees at the fixed rates basing on the cost of the insurance year. The cost of the insurance year is defined by the formula: minimum wages*12 months*tariff.

One of the key features of the new system for payment of the insurance contributions from the existing single social tax (the tax rate decreases stepwise depending on the size of the taxation base reaching certain limits) consists in the establishment of the maximum size of the taxation base. Thus, for charging of the insurance fees for a natural person for employers who are payers of the insurance contributions by all kinds of compulsory social insurance the size of the taxation base is defined at the sum not exceeding RUR 415.thousand in 2010. In future its indexation is envisaged along with the increase of the average wages. The sums of payments and other rewards (for the benefit of natural persons) exceeding RUR 415.0 thousand there will be no insurance fees charged.

According to the draft of the federal law on making changes to some legislative acts of the Russian Federation and recognizing as invalid some legislative acts (statements of legislative acts) in connection with the draft of the law on the insurance fees the mechanism of the increase of the monetary estimation of the insureds pension rights is introduced.

Starting with January 1, 2010 the retirement pension will be increased to all the pensioners, in case their amount is defined with the application of the monetary estimation of pension rights received before January 1, 2002. It is envisaged that the calculated pension capital of the insured will be increased by 10% and by 1% above that for each year of seniority received before January 1, 1991.

Instead of the basic part of the retirement pension the fixed basic rate is introduced as a component of the insurance part of the retirement pension that is to be indexed according to the roles of indexation of the insurance part. Starting with January 1, 2015 the amount of the fixed basic rate will be increased by 6% for each year of the insured seniority exceeding 30 years.

RUSSIAN ECONOMY: TRENDS AND PERSPECTIVES REVIEW OF ECONOMIC LEGISLATION I.Tolmacheva At the end of March and in April the following changes were made: the procedure for appointing of a supreme official of a subject of the Russian Federation; the list of assets in which the means of the insurance contributions for financing of the saving part of the retirement pension; the new procedure for licensing of the educational activity was established;

refinancing rate of the Bank of Russia was lowered.

I. Federal Laws of the Russian Federation 1. ON MAKING CHANGES IN THE FEDERAL LAW ON GENERAL PRINCIPLES FOR THE ORGANIZATION OF LEGISLATIVE (REPRESENTATIVE) AND EXECUTIVE BODIES OF THE PUBLIC AUTHORITIES OF THE SUBJECTS OF THE RUSSIAN FEDERATION AND IN THE FEDERAL LAW ON POLITICAL PARTIES from 05.04.2009 No 41-FZ.

The law comes into effect in 90 days after its official promulgation.

It is established that the suggestions on the candidates for the posts of supreme officials of a subject of the Russian Federation (head of the supreme executive body of a subject of the Russian Federation) can be submitted to the President of the Russian Federation by the political party whose list of candidates received the majority of electorates votes according to the officially promulgated results of election to the legislative body of the subject of the Russian Federation latest to the day of submission and was allowed to participate in the distribution of the deputys mandates (in accordance with the version of the Federal Law On political parties currently in effect the right to initiate the consideration of the suggestion on the candidates for the supreme official of the subject of the Russian Federation belongs to the political party that has received the majority of the deputys mandates as a result of their distribution). The procedure for the submission of the suggestions on the candidates, the list of the necessary documents, the procedure for holding of the consultations and the procedure for consideration of the suggestions are established by the President of the Russian Federation.

Besides, the procedure for the dissolution of the legislative body of the Russian Federation in case the candidate for the post of the supreme official of the subject of the Russian Federation suggested by the President of the Russian Federation is dismissed or the decision on the candidate is not made in the established period (for instance, the number of the consultations held is reduced), the procedure for the submission of proposal of the candidate on the supreme official of the subject of the Russian Federation in case the authority of the supreme official of the subject of the Russian Federation ceased before the term was specified, the conditions under which a citizen cannot be a candidate for the supreme official of a subject of the Russian Federation were established, the authorities of the person temporarily acting as a candidate for the supreme official of the subject of the Russian Federation were specified.

II. Decrees of the Government of the Russian Federation 1. ON MAKING CHANGES TO THE REGULATIONS ON INVESTING THE MEANS OF THE INSURANCE CONTIBUTIONS TO FINANCE THE SAVING PART OF THE RETIREMENT PENSION ACCRUED BY THE PENSION FUND OF THE RUSSIAN FEDERSTION DURING THE YEAR from 30.03.2009 No 257.

REVIEW OF ECONOMIC LEGISLATION It is established that the funds of the insurance contributions to finance the saving part of the retirement pension accrued during the year by the Pension Fund of the Russian Federation can be also placed as ruble deposits in Russian crediting organizations that meet certain requirements (have general license of the Central Bank of the Russian Federation, have rating of long-term solvency of definite level according to the classification of the international rating agencies, have own funds of no less than RUR 5 billion etc.).

Besides, the Pension Fund of the Russian Federation was granted the right to make operations on transfer of securities and monetary funds between investment portfolios (of different financial years) formed by the means of the insurance contributions. The Pension Fund of the Russian Federation is also to inform the Ministry of Finance of the Russian Federation on the volume and the structure of the investments of the insurance contributions, and the Federal Service on Financial Markets on the operations with assets composing investment portfolios.

2. ON ADOPTION OF THE DECREE ON LICENSING OF EDUCATIONAL ACTIVITY from 31.03.2009 No 277.

Comes into effect on July 1, 2009, excluding some statements.

The decree establishes the procedure for the licensing the educational activity of educational institutions and organizations, created in other organizational and legal forms, as well as scientific organizations, fulfilling main and (or) additional educational programs and programs for professional training. New Statement on the whole reproduces the norms of the procedure, earlier in effect, for instance, the educational activity in the form of onetime lectures, seminars and other forms of training that are not accompanied with the certification and issue of the documents on education or qualification, as well as the individual pedagogical activity, including the activity in the field of the professional training.

New statement on the licensing of the educational activity embrace the correspondent education as well, for which purpose the applicant for the license, having the intention to fulfill the educational programs with the partial or full use of the correspondent educational technologies presents the data and copies of the documents giving the evidence for the corresponding methodical and resource supply, substituting partially or fully the traditional educational resources.

It is envisaged that the licensing of the educational activity in concordance with the established competence is carried out by the Federal Service of Supervision in the field of Education and Science and executive bodies of the Russian Federation, supervising the field of education. Earlier local authorities also had a right to issue the license.

The period of the license validity cannot exceed six years.

The Decree of the Government of the Russian Federation from 18.10.2000 No 796 On adoption of the decree on the licensing of the education activity is recognized as invalid.

III. Instructions, Letters, Orders 1. Instruction of the Central Bank f the Russian Federation from 23.04.2009 No 2222-U ON REFINANCING RATE OF THE BANK OF RUSSIA From April 24, 2009 the refinancing rate of the Bank of Russia is established to be 12.5% per annum. Earlier the refinancing rate was equal to 13% per annum.

RUSSIAN ECONOMY: TRENDS AND PERSPECTIVES REVIEW OF REGULATORY DOCUMENTS CONCERNING TAXATION OVER MARCHAPRIL L.Anisimova 1. According to the Letter of the Federal Tax Service of the Russian Federation from April 10, 2009 No ShS-22-3/279@ and the Letter of the Ministry of Finance of the Russian Federation from 24.03.2009 No 03-07-15/47 the question on the procedure for fulfilling the Supplement to the Tax Declaration on VAT approved by the Decree of the Ministry of Finance of the Russian Federation from 07.11.2006 No 136n, in case the modernization (reconstruction) of the building is being carried out is clarified.

The matter of importance is the following. If the object of immovable property is to be used to produce goods (work, services) that not to be levied with VAT, the VAT included (that was earlier deduced or compensated) is to be recovered to the tax-payer and he is to pay it during 10 years (this does not apply to the completely amortized objects and objects in operation for more than 15 years).

The recovered sums are not to be reflected in the tax declaration.

Besides, the letter clarifies the situation when the reconstruction (modernization) of the fixed assets was carried out with the object being removed from service or not being removed from service. In case reconstruction (modernization) of the object of fixed assets is carried out it not being taken out of service a special Supplement to the declaration is filled out for the sum of tax, declared for the reduction by building and assembly works, as well as by goods (works, services) purchased to fulfill the building and assembly works, and the account of VAT related to the increment value as a result of the reconstruction (modernization) conducted is to be made in the same Supplement.

In case the object of the fixed assets was taken out of service, VAT recovery sums are to be calculated basing on the cost corrected by the amount of the expenditure for reconstruction (modernization).

2. According to the Letters of the Federal Tax Service of the Russian Federation and the Ministry of Finance of the Russian Federation from 31.03.2009 No ShS-22-3/238@, the Federal Tax Service of the Russian Federation from April 15, 2009 No ShS-22-3/291@ the question on the procedure for the application of the property deduction concerning the incomes tax on natural persons in connection with the Federal Law from 26.11.2008 No 224-FZ coming into effect from January 1, 2009 was clarified. For instance, the Ministry of Finance explained that the tax-payer can apply the property deduction at the sum of no more than RUR 2 million in case the right for such a deduction evolved starting from January 1, 2009 and the expenses were made before this date.

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