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3. According to the Order of the Federal Tax Service of the Russian Federation from April 1, 2009 No -7-6/228@ the Format of the granting of tax declarations, accounts and other document acting as a basis for the calculation and payment of duties in fees in electronic form (on the basis of XML) (version 5) was approved (for instance, the composition and the structure of the indices of the accounting balance, composition and structure of the indices on the reports on changing the capital etc.) 4. According to the Federal Law from April 5, 2009 No 45-FZ changes are introduced in article 4 of the Law of the Russian Federation from December 9, 1991 No 2003-1 On REVIEW OF REGULATORY DOCUMENTS CONCERNING...

property taxes for natural persons. The list of citizens having the right to get a taxation privilege was enhanced.

5. According to the letter of the Ministry of Finance of the Russian Federation from March 23, 2009 No 03-03-06/4/20 the question on the taking into account the insurance risks (sums of the insurance contributions) of an auditing firm making compulsory audit of the clients in order to tax its profits was clarified.

The Ministry of Finance of the Russian Federation, for instance, clarified that all the expenses of the auditor resulting from its failure to fulfill the conditions of the agreement cannot decrease the taxation base for the profit tax.

The position of the Ministry of Finance of the Russian Federation is based on the fact that, in accordance with the article 932 of the Civil Code of the Russian Federation the insurance of the risk connected with the responsibility for the violation of the agreement when making compulsory audit of the clients account is accepted only in cases envisaged by the law. Insurance of liability for non-fulfillment or improper fulfillment of the contract liabilities is referred to the kind of the insurance of civil liability in accordance with article 32.9 of the Law of the Russian Federation from 27.11.1992 No 4015-1 On organization of the insurance business in Russia as compared with, for instance, the agreement on the insurance of the financial risk, whose expenditures can be ascribed to the reduction of the taxation base. The difference is that in the first case the risks and losses of the third party from the insured party activity are insured (that is why they are called the risks of the civil liability) and in the second case the insured insures his own risks (that is the possibility of losses as a result of the actions of the agreements counteragent).

6. According to the letter of the Ministry of Finance of the Russian Federation from March 18, 2009 No 03-03-06/1/164 the question on the possibility to attribute the expenses on servicing the temporarily closed down object (light, guarding etc) to the expenses for the purposes of profit taxation is clarified. In the opinion of the Ministry of Finance of the Russian Federation the expenses connected with the temporary close-down of the object of the immovable property are aimed at preservation of the property that will later give an income, that is why such expenses including the expenses for the guarding the temporary closed-down objects are regarded as economically justified for the purposes of enterprises profit taxation and can reduce the taxation base.

7. According to the letter of the Ministry of Finance of the Russian Federation from March 20, 2009 No 03-03-06/4/19 the question on the possibility not to include the residue of the unused reserve of payments by the end of the year in the non-sale profits of the organization but instead to take it into account when forming the reserve for reward payments for next year is clarified.

In accordance with paragraph 5 article 324.1 of the Tax Code of the Russian Federation the assignments for payment of the rewards as a result of the work during the year are made with the right of transfer to next taxation period of the reserve that was not used by the end of the taxation period. In order to transfer the unused reserve for the next year, in the opinion of the Ministry of Finance of the Russian Federation, one should define the way for the reservation and the procedure for the calculation of the of the maximum sum of the assignments in the reserve, as well as to justify the criterion according to which the rate of the residue to be transferred to the next taxation period (for instance the percentage from the profit or the sum per one employee) will be specified at the last date of the taxation period, since the procedure for such specification is defined in paragraph 4 article 324.1 of the Code only for the reserves for holiday payments, in the accounting policy of the organization. Only RUSSIAN ECONOMY: TRENDS AND PERSPECTIVES in case there are the corresponding clarifications in the accounting policy of the organization and in case the enterprise will continue to make the reserve for the regular payment of the reward as a result of the work during the year the residue of the unused sum of the reserve may be included in the non-sale profits and be taken into account when forming the reserve for the payments of the rewards on the basis of the results of the work the next year.

8. According to the Decree of the Government of the Russian Federation from March 24, 2009 No 252 the changes are made in the decree of the Government of the Russian Federation from 28.06.08 No 485. The list of the organizations that give grants is enhanced. Earlier the government of the Russian Federation limited the list only by international organizations.

At present foreign organizations are also included in the list.

9. According to the letter of the Ministry of Finance of the Russian Federal and the Federal Tax Service of the Russian Federation from March 20, 2009 No VE-17-5/63@ the letter of the Ministry for Health Care and Social Protection of the Russian Federation from 20.02.2009 No 194-13, received in connection with the inquiry from the Federal Tax Service of the Russian Federation (letter of the Federal Tax Service of the Russian Federation from 30.12.2008 No 5-2-06/00033) was referred to as guidelines for work.

The Ministry for Health Care and Social Development of the Russian Federation explained the application of the Regulations of the compensation for transport fees and for the luggage carriage to the place of holiday and back for the people working in the organizations financed from the budget and situated in the regions of the Extreme North and the regions of the equal status and members of their families established by the Decree of the Government of the Russian Federation from June 12, 2008 No 455. For instance, it was explained that the regulations do not establish the limitation concerning the necessary observance of the date for the employee and his familys departure and arrival during the annually paid holidays.

The Labor code of the Russian Federation gives the employee a right to combine due holidays, including the holidays without preserving the wages, necessary to travel to the place of holidays and back.

In case the employee is not given the holidays without preserving wages necessary to travel to the place of holidays and back, the departure and the arrival can fall on holidays or weekends nearest to the holiday.

In each separate case in order to pay the compensation the question whether the employee spent his regular holiday in different places or passed the points by the way is solved by the administration of the organization on the basis of the explanatory note by the employee and the travel documents submitted. The compensations are not included in the labor remuneration and are a form of social allowances for the purposes of taxation.

10. According to the letter of the Federal Tax Service of the Russian Federation from March 25, 2009 No ShS-21-3/226 the procedure for the calculation and payment of the single social tax concerning the part due to be paid to the federal budget is clarified. The Federal Tax Service of the Russian Federation clarifies that in case the sum of the single social tax is less than the sum of the tax deduction in the form of the insurance contribution for the compulsory pension insurance, the sum of the single social tax due to be paid to the federal budget in the corresponding month will be nullified. This applies to the calculation of the single social tax paid to the federal budget both from the organization as a whole and from payments and other forms of remuneration charged for the benefit of come natural person.

Paragraph 2 clause 2 article 243 of the Code envisages that the sum of the tax deduction cannot exceed the tax sum due to be paid to the federal budget charged for the same period.

There are no negative payments of single social tax to the federal budget formed and, REVIEW OF REGULATORY DOCUMENTS CONCERNING...

consequently, cannot be accepted as reduction of the calculated sums of the single social tax either for some employees or for the organization as a whole.

11. According to the letter of the Federal Tax Service of the Russian Federation from March 25, 2009 No 3-2-10/8 the question on the procedure for the filling the tax declarations for organizations profit tax upon changing the procedure for tax payment and on submission of the corrected tax declarations is clarified.

In case in the territory of one and the same subject of the Russian Federation the second separated branch is created, the tax-payer is to choose one responsible separate branch out of two, and pay the tax through it. The payment of the tax through the separate branch chosen is to be made after the creation of the second separate branch and the choice of the responsible branch and is not to be connected with the beginning of the next taxation period.

The procedure for opening and closing of the record chart for the payments through the responsible authorized branch is to be made according to the procedure stipulated in the letter of the Federal Tax Service of the Russian Federation from 28.12.2005 No -6-02/2005.

12. According to the letter of the Federal Tax Service of the Russian Federation from March 23, 2009 No ShS-22-3/215@ the procedure for the application of VAT deduction for non-monetary operations in the transition periods of changes introduced in the Tax Code of the Russian Federation, including the periods of 2007-2008, 2008-2009 as well as the operations between customers and sellers with the use of promissory notes is elucidated.

Thus, in connection with the Federal Law from 26.11.2008 No 224-FZ coming into effect on 01.01.2009, changes were made to articles 168 and 172 of the Tax Code of the Russian Federation concerning the abolition of the compulsory payment of the monetary form of VAT during barter transactions, payment by property or by the promissory note of the customer. The Federal Tax Service of the Russian Federation elucidates that the taxation sums which are presented for the tax-payer upon him purchasing goods (works, services) taken into account starting with 01.01.2009 are to be deduced according to the procedure and on conditions envisaged by articles 171 and 172 of the Code, that is after these goods (works, services) were taken on balance, invoices and corresponding primary documents being available.

13. According to the letter of the Federal Tax Service of the Russian Federation from March 23, 2009 No ShS-22-3/216@ the question on the levy with VAT when carrying out building and assembly works for own consumption is clarified. On the basis of clause article 167 of the Tax Code of the Russian Federation the moment for the defining of the taxation base when carrying out building and assembly works for own consumption is the last day of each taxation period. The deduction of the tax sums calculated by the tax-payer when carrying out building and assembly works for own consumption are made when the following requirements are met:

- the object being constructed is to be used in operations levied with the value added tax;

- the value of this object is to be included in expenditures (through capital allowances as well) when calculating the organizations profit tax.

The Federal Tax Service of the Russian Federation clarifies different situations connected with the use of the objects built for own needs, including the case of its real use in the operations not levied with VAT. In this case the Vat that was previously ascribed to expenditures is to be recovered and paid to the budget during 10 years.

RUSSIAN ECONOMY: TRENDS AND PERSPECTIVES REVIEW OF BUDGETARY LEGISLATION M.Goldin In April a number of events took place in the field of budget legislation: corrections aimed at providing the balance of the federal budget as well as at optimization of the budget process in the environment of the financial crisis were introduced in the Budget Code of the Russian Federation; the indices to estimate the efficiency of operation of the executive bodes of the Russian Federation were adopted by the decree of the Government of the Russian Federation.

According to the Federal Law from 09.04.2009 No 58-FZ On making changes to the Budget Code of the Russian Federation and some legislative acts of the Russian Federation in order to balance the federal budget and to optimize the budget process in the environment of the crisis the following changes were made in the Budget Code of the Russian Federation:

First, in connection with the considerable decrease of earnings to the incomes part of the federal budget forecast for 2009-2011, changes were made concerning the procedure for the use of the means of the Reserve Fund in order to finance the deficit of the federal budget. To meet this goal the action of some statements of articles 94 and 96.9 of the Budget Fund of the Russian Federation establishing, for instance, the goal of the use of the means of the Reserve Fund was suspended.

In this connection, in 2009-2012 the Government of the Russian Federation receives the right to adopt decisions on the use of the means of the Reserve Fund of the Russian Federation and other remainders of the federal budget to make payments reducing the debt liabilities, to reduce borrowings and to balance the federal budget without making changes to the federal law on the federal budget;

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