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The rate of the additional insurance premium for accumulative part of the labor pension is defined by the insured on his own. The insured person, willing to pay additional insurance premiums with their transfer through the employer, states the rate of additional monthly paid premium in his application to the employer, defined as a sum or as percentage of the base for calculation of insurance premiums for compulsory pension insurance. The employer also has a right to make decision on payment of employers contributions for the benefit of the insured paying additional insurance premiums for savings part of the labor pension. Such a decision is formalized by a separate order or by inclusion of the corresponding statements in the collective labor contract. The rate of the premiums is calculated monthly for each insured person for whose benefit premiums are paid by the employer.

From 1 October 2008 to 1 October 2013 the persons starting legal relations on compulsory pension insurance in order to pay additional pension premiums (at the rate of no less than RUR 2000 a year) will have the right to receive government support in the form of co-financing13 of additional insurance premiums. Government support of the formation of the pension savings will take place for 10 years, starting with the year following that when the insured paid additional insurance premiums. It is established that the rate of the Premiums for pension savings formation co-financing are made at the expense of the Fund for national welfare means, which was formed as a part of the federal budget.

premium for co-financing is defined basing on the sum of additional insurance premiums paid for the calendar year but could not exceed RUR 12000 a year.

2. ON MAKING CHANGES TO SOME LEGISLATIVE ACTS OF THE RUSSIAN FEDERATION IN CONNECTION WITH ADOPTION OF THE FEDERAL LAW ON ADDITIONAL INSURANCE PREMIUMS TO ACCUMULATIVE PART OF LABOR PENSIONS AND ON GOVERNMENT SUPPORT TO PENSION SAVINGS from 30.04.2008 No 55-FZ.

Legislative acts regulating pension and tax legal relationship are brought in compliance with the mentioned Federal Law On additional insurance premiums to accumulative part of labor pensions and on government support to pension savings.

Changes connected with the possibility for voluntary payment of insurance premiums for accumulative part of labor pensions as well as with the procedure for government co-financing of pension savings established by the new Federal Law, are made to the Federal Laws On individual (personified) accounts in the system of compulsory pension insurance, On non-governmental pension funds, On compulsory pension insurance in the Russian Federation, On labor pensions in the Russian Federation, On investments for financing of the accumulative part of labor pensions in the Russian Federation, to part two of the Tax Code of the Russian Federation and some other legislative acts.

Changes made to part two of the Tax Code of the Russian Federation deserve special attention. According to them:

The premiums for co-financing of pension savings directed to provide government support of pension savings in accordance with the Federal Law mentioned On additional insurance premiums to accumulative part of labor pensions and on government support to pension savings as well as employers premiums paid in accordance with the Federal Law at the rate of the sums paid but no mere than RUR 12000 a year per one employee for whom the premiums were paid by the employer are exempted from the taxation (paragraphs and 39 article 217).

Taxpayers have tax deduction at the sum of the additional insurance premiums for accumulative part of labor pensions paid by them during taxation period at the rate of expenditures really made taking into account the limits set and on submission of documents, testifying real expenditures on payment of the additional insurance premiums for accumulative part f the labor pension (paragraph 5 article 219).

Premiums paid by the employer at the rate of no more than RUR 1200 a year per one employee, for whose benefit the premiums were paid, are also not subject to taxation (subparagraph 7.1 paragraph 1 article 238).

II. Decrees of the Government of the Russian Federation 1. ON PROCEDURE OF MAKING CASH PAYMENTS AND (OR) PAYMENTS WITH PAYMENT CARDS WITHOUT USE OF CASH REGISTERS from 06.05.2008 No 359.

In general new procedure for cash payments repeats the procedure earlier in force. There are however some significant differences. For instance, new procedure envisages the possibility of application of the blanks for exact accounting both produced typographically and formed automatically. The requirements which should be met when foaming the blank with the application of automated system are established the system should be protected from the unendorsed access, all operations with the blank of the document should be identified, registered and kept for no less than 5 years, when the document is put out its unique number and its series number should be kept. Organizations and individual businessmen have the right to mention additional requisites, characterizing the specific features of services rendered, in the document. The procedure for application of blanks of exact accounting, established before the new Statement comes into force, is defined.

2. ON ESTABLISHMENT THE RATE OF THE MINIMUM SUBSISTENCE LEVEL PER PERSON AND FOR THE MAIN SOCIO-DEMOGRAPHIC GROUPS OF POPULATION ON THE WHOLE OVER THE RUSSIAN FEDERATION OVER 4TH QUARTER 2007 from 06.05.2008 No 347.

The rate of minimum subsistence level per person and for the main socio-demographic groups of the population on the whole over the Russian Federation and by subjects of the Russian Federation is determined quarterly on the basis of consumption basket and the data of the federal body on the level of prices for foodstuffs, non-food goods and services and expenses for compulsory payments and fees. Thus, on the whole over the Russian Federation the sum of minimum subsistence level per person is RUR 40005, for working population RUR 4330, for pensioners RUR 3191, for children RUR 3830.

III. Letters, Orders, Instructions 1. The Order of the Administration of the President of the Russian Federation ON ESTABLISHMENT OF THE REGULATIONS FOR ALLOCATIONS OF SUBSIDIES FROM THE FEDERAL BUDGET TO NON-PROFIT-MAKING NON-GOVERNMENTAL ORGANIZATIONS PARTICIPATING IN THE DEVELOPMENT OF CIVIL SOCIETYS INSTITUTIONS from 16.05.2008 No Registered in the Ministry of Justice of the Russian Federation on 22.05.2008 No 11728.

Subsidies are given for preparation and conduction of competitions and for allocation of grants for other non-profit-making non-governmental institutions to fulfill the projects of social importance, for instance, by the following directions: conduction of sociologic research and monitoring of civil society situation; fulfillment of projects in the field of education, art, culture and public diplomacy; protection of human rights and freedoms, health care of the population and environmental protection; support and social services for poor and socially unprotected groups of citizens; support for youth initiatives, youth organizations and movements projects.

Review of Budgetary Legislation M. Goldin The following events took place in the field of budgetary legislation in May 2008: changes were made to the Federal Law On the fund of assistance to the reforms in the housing and communal services; the Government of the Russian Federation established the rules for adoption of decisions concerning budget investments to the objects of investment construction of the government property of the Russian Federation that are not included into the long-term target programs and procedure for submission of quarter and annual accounting on federal budget execution.

According to the Federal Law from 13.05.2008 No 69-FZ changes are made to articles 3 and 21 of the Federal Law On the fund of assistance to the reforms in the housing and communal services. In accordance with the changes deposits and securities of the Bank of Russia are excluded from the list of assets to which temporarily free means of the Fund of assistance to the reforms in the housing and communal services can be placed.

In the opinion of the authors of the law, placement of the means mentioned to the deposits of the Bank of Russia results in their sterilization and exclusion from the monetary offer, which is a negative factor in the current situation of the world financial crisis. Besides, the Fund itself, receiving less profit than its due has to place the means with the lowest interest rate possible.

In connection with this law a possibility to place Funds means to the deposits and deposit certificates of the Russian credit organizations (under conditions that these organizations meet the criteria established by the federal executive body) is envisaged.

The choice of credit organizations with which the contracts can be signed in order to deposit the free means of the Fund will be made by the way of auction conduction, whose procedure and conditions are established by the Funds supervisory board.

According to the Decree of the Government of the Russian Federation from 30.04.2008 No 324 Rules for adoption of decisions concerning preparation and execution of budget investments to the objects of investment construction of the government property of the Russian Federation not included in the long-term (federal) target programs are established (further referred to as Rules).

The Decree was adopted in order to fulfill the amendments made to the Budget Code of the Russian Federation adopted by the Federal Law on 26.04.2007. In accordance with the new version paragraph 2 article 79 of the Budget Code of the Russian Federation it is the Government of the Russian Federation that adopt decisions concerning preparation and execution of budget investments to the objects of investment construction of the government property of the Russian Federation in the form of investments to the fixed assets of the federal government bodies with the calculated value of more than RUR 600 mln and to the objects of investment construction of the federal unitary enterprises independent of their calculated value not included in ling-term target programs. The authority to make decisions concerning preparation and execution of budget investments to the objects of investment construction of the government property of the Russian Federation in the form of investments to the fixed assets of the federal government bodies with the calculated value of more than RUR 600 mln belongs to the superintendents of the federal budget means (subjects of budget planning). The decisions mentioned should be adopted according to the procedure, established by the Government of the Russian Federation.

It should be mentioned that the Decree No 324 states that in 2008 adopt of decisions concerning preparation and execution of budget investments to the objects of investment construction of the government property of the Russian Federation not included in the long-term target programs is made not observing the Rules on agreement of decisions project as to the part concerning the estimation of the influence the objects creation on the complex development of the territories (with the Ministry for Regional Development of the Rus sian Federation) and as to the part of federal budget funds usage (with the Ministry for Trade and Economic Development of the Russian Federation), as well as not observing the requirements of the Rules concerning the dates of making decisions on investments by the chief superintendent of the federal budget funds concerning the investment construction object.

According to the Decree of the Government of the Russian Federation from 06.05.2008 No 348 changes are made to the Statement on submission of the quarter and annual accounts on federal budget execution to the Government of the Russian Federation.

The decree changes the composition of the accounts submitted to the Government of the Russian Federation by the Ministry of Finance. Thus, for instance, besides the accounts on federal budget execution, balance of federal budget execution, report on the financial results of the activity, the report on the flow of the monetary funds should be submitted as a part of the yearly accounts it will reflect operation with budgets accounts by classification codes of governing sectors operations. Submission of the clarifying note is envisaged only as a part of yearly accounts (earlier it was also a part of quarter accounts). Besides, the list of papers and documents attached to the accounts has been changed.

Review of Regulatory Documents Concerning Taxation over April-May L. Anisimova A number of decisions were made and clarifications were sent concerning payment of incomes tax, voluntary insurance fee, profit tax by budget institutions etc.

1. The letters by the Ministry of Finance of the Russian Federation from 21.04.2008 No 03-04-07-01/and by the Federal Tax Service from 12 May 2008 No ShS-6-3/347@ clarify the procedure for personal income tax levy of monetary payments to the owners of houses to be demolished forcibly. According to article 32 of the Housing Code of the Russian Federation envisages two reasons for forcible demolish of houses recognition of it as unserviceable and exclusion of it from the government and federal needs. At the same time, according to clarifications of the Ministry of Finance of the Russian Federation, requisition from property can be made only by the way of purchase by the agreement with the owner. Thus, repurchasing price is the income from property sale and is subject to taxation according to the general procedures, that is a taxpayer having the right to apply for tax deduction in concordance with paragraph 1 article 220 of the Tax Code of the Russian Federation.

It should be additionally noted that if a citizen refuses to make a deal on forcible repurchasing, the case is to be considered in court and the deal price will be determined with the assistance of independent experts, which will also be the equivalent of the market price.

2. The Decree of the Government of the Russian Federation from 6 May 2008 No 59 allows making cash monetary payments and (or) payments with the use of charge cards without the use of cash registers in case of rendering services to the population.

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