Pages:     | 1 |   ...   | 9 | 10 || 12 | 13 |   ...   | 18 |

For a non-commercial organization to be included in the state register of the self-regulating organization of auditors it should form an additional compensation fund in order to secure additional property accountability of tits members, establish the rules for the implementation of the external control of the quality of the work of the members of the self-regulating organization of the auditors and ratify the code of the auditors professional ethics. A self-regulating organization of auditors should participate in formation (including financing) of the operation of the unified commission for certification. A selfregulating organization of auditors also should keep the record of the auditors and auditing organization concerning its members.

The new law establishes the requirements for the member ship in a self-regulating organization of auditors. In addition to the requirements that were earlier envisaged by the Law No 119-FZ the requirement of having impeccable business reputation is established as a requirement for auditors and auditing organizations. There are also requirements concerning the authorized capital stock of an auditing organization: the share of the authorized (charter) capital stock of the commercial organization in the ownership of the auditors and (or) auditing organizations should not be below 51%.

It is established that up to January, 1 2011 the auditors have a right to fulfill the auditing activity in accordance with the present auditors qualification certificate, and starting with January, 1 2011 a unified auditors certificate is introduces that gives the right to make audit in any branches of the economy. The auditors qualification certificate is issued as a result of the taking of the qualification examination. The procedure of its conduction, the questions given to the candidate, as well as the procedure of estimating the results of the qualification examination are established by the authorized federal body. On the whole the law toughens the requirements to the candidate for the obtaining of the qualification certificate. Thus, for instance, it is stated that in order to get a qualification certificate a person should have work experience of no less than three years connected with the implementation of the auditing activity or the accounting and making accounting (financial) reports. And the work in the auditing organization should comprise no less than 2 years out of the last 3 years of work experience mentioned. Earlier it was compulsory for the candidate for obtaining a qualification certificate to have work experience in the field of economy or jurisprudence of no less than 3 years.

The same as earlier the auditor has to participate in training programs raising the level of his skill each calendar year starting with the year following the year of receiving the auditors qualification certificate. The self-regulating organization of auditors adopt the programs of training and establish the minimum length of training which must be no less than 120 hours over 3 years in the row and no less than 20 hours each year.

The law also defines the disciplinary punishments for the members of a self-regulating organization of auditors that made a violation of the requirements of the Law, unified standards of the auditing ac tivity, code of professional ethics, rules for auditors and auditing organizations independence. The list of such measures is limited, since a self-regulating organization of auditors has a right to adopt additional requirements to its members and to envisage additional disciplinary punishments.

2. ON MAKING CHANGES TO THE FEDERAL LAW ON ORDER PLACEMENT FOR SUPPLY OF GOODS, FULFILLMENT OF WORK, RENDERING SERVICES FOR STATE AND MUNICIPAL NEEDS AND SOME LEGISLATIVE ACTS OF THE RUSSIAN FEDERAION from 30.12.2008 No 308-FZ The changes coming into effect on March, 1 2009, excluding some regulations, are included in the general conditions for state and municipal orders placement, in the procedures for orders in the form of bids and contests conduction, in the procedure for demand for quotations and in the procedure of order placement to the single supplier, executor or contractor.

The requirements for the qualification of the members of the commissions on order placement were raised, there is a possibility envisaged for the price of a state or a municipal contract to be reduced on the agreement between the parties without changing other conditions of contract execution, it was defined that the initial (maximum) price for the contract is determined by the Government of the Russian Federation (earlier it was established directly by the law), the preparation of the applications for the participation in the auctions has been specified, the list of the cases when the order can be placed to the single supplier was considerably broadened (and now includes the services of the cultural and art workers, the services connected with the construction projecting, hotel services for state needs, supplies for the organization of the Olympic games).

The regulations establishing additional protection of the Russian producers were introduced. For instance, it is envisaged that on the commission of the Government of the Russian Federation the special conditions for access of foreign goods, work and services while placing the order for state and municipal needs can be also established in cases the priority of the Russian goods, services and work priority as compared to the foreign ones has been stated. Besides, it is established that in case the contest documentation, auction documentation or notification on the demand for quotations include the reference to a foreign trademark, the documentation should also contain a reference to the trademark of the similar good produce din Russia.

The law is supplemented by the regulations establishing the specific features of order placement by the way of contest conduction for the execution of two or more research and development projects concerning one subject and with the same conditions of contract that make one lot.

The procedure for order placement by the conduction of an open auction in the electronic form has been changed considerably, for instance the requirements the organizations that can register as electronic site should meet were defined and the procedure for accreditation of the participants of order placement (for three years) has been stated. The period of the effect of the temporary requirements for the procedure of the official Internet sites functioning that are aimed at organizing the placement of the state and municipal orders have been prolonged up to 2011.

Besides, the right of the Government of the Russian Federation to establish the cases for lowering prices of the state contracts for construction works, concluded before January,1 2009, is established for 2009.


Comes into effect on February, 1 The list of foreign countries whose carries are to pay fees for the use of the motorways of the Russian Federation has been established. For instance, the countries such as Austria, Great Britain, Germany, Spain, Italy, Latvia, Lithuania, Poland, Finland, Czech Republic, Estonia are included in the list. The fee is collected by Rosautodor (Federal Motorway Agency) from the freight motor vehicles of carrying capacity exceeding 3.5 tons registered in the territory of the mentioned countries. Depending on the length of the stay of the motor transport vehicle in the territory of the Russian Federation the sum of the fee can vary from RUR 385 per day to RUR 60000 per one year. The paid period of the stay in the territory of the Russian Federation does not depend on the number of crossing of the boundaries of the Russian Federation.


The Regulations, establishing the procedure and conditions for the government registration of the agreements concerning the use of the exclusive right on invention, useful model, industrial sample, registered topology of the integrated chip, computer program, database were adopted. For instance the Regulations define the list of the document necessary for the government registration of the agreements and changes in them, list of the documents necessary to cancel the agreement registered unilaterally, list of the documents necessary for the government registration of the transfer of the exclusive right without an agreement. It is established that the consideration of the application for the government registration, registration of the refusal to register are to be made within 2 months from the date of the submission of the necessary documents. It is Rospatent (Federal Service for Intellectual, Patents and Trademarks) that acts as a federal executive body on the intellectual property and conducts government registration of agreements.

III. Instructions, Orders, Letters 1. ORDER of the Ministry for trade and Economic Development of the Russian Federation from 05.12.2008 No 427 ON CONDITIONS OF ACCESS OF THE GOODS OF FOREIGN ORIGIN FOR THE PURPOSES OF THE ORDER PLACEMENT FOR SUPPLIES OF THE GOODS FOR STATE AND MUNICIPAL NEED Registered in the Ministry of Justice of the Russian Federation on 24.12.2008 No The conditions for the access of some kinds of goods (for instance, agriculture production, foodstuffs, textile production, transport vehicles, electric devices, photographic apparatuses) are established for the mentioned goods of foreign countries, in which the regime for the Russian goods is not equal to the national. When such goods participate in contests or auctions for the goods supply for the state of municipal needs of the Russian Federation, in which goods produced in Russia also participate, Russian goods get the preference at the amount of 15% of the contract price by applying a raising coefficient to the price of the foreign contract. This procedure is not applied in case several kinds of goods are to be supplied within one contest or auction, and part of them is not included in the list of goods for which this procedure applies, or in case in accordance with the Federal Law On order placement for the supply of the goods, fulfillment of work, rendering services for state and municipal needs the contest or auction were considered as invalid and the customer places the order to the single supplier.

Review of Regulatory Document Concerning Taxation Issues over December 2008 January L. Anisimova 1. According to the Federal Law from 30 December 2008 No 305-FZ the changes were made to the distribution of the taxes on profits (general rates of 20%) by the levels of the budgetary system. The profits, calculated at the rate of 2 per cent, are enlisted in the federal budget, and at the rate of 18 per cent in the budgets of the subjects of the Russian Federation.

It is obvious that the transfer of 0.5% of the general rate for the benefit of the regional budgets is connected with the necessity for the additional compensation for the falling-out incomes of the regional budget in connection with the tax privileges introduced at the end of 2008.

2. According to the Decree of the Government of the Russian Federation from 24.12.2008 No the list of the scientific projects and the experimental developments, the expenses of the taxpayer for which in accordance with clause 2 article 262 part two of the Tax Code of the Russian Federation are included in the list of other expenditures at the rate of the real expenses with the coefficient of 1.5 was adopted.

The list is quite broad and consists of dozens of positions, including the field of bio- and biogenomic technologies; nanotechnologies and nanomaterials; cell technologies; nuclear power technologies and nuclear fuel cycle; bioengineering technologies; hydrogen engineering technologies; Micro systems technology; technologies of new and renewable sources of energy; information processing, storage, transfer and protection; estimation of the resources and forecasting of the lithosphere and biosphere condition; software production; technologies of fuel and power production out of the organic material; technologies for the creation of the intellectual systems of navigation and manipulation etc.

3. According to the Federal Constitutional Law from December, 25 2008 No 5-FKZ changes are made into the federal constitutional law from December, 17 2008 No 2-FKZ On the Government of the Russian Federation. For instance, the members of the Government of the Russian Federation should submit the data on the incomes and property that is the taxation object not only regarding themselves but also regarding their marriage partners and underage children. This applies also to the property liabilities.

4. The Federal Law from December, 25 2008 No 282-FZ makes changes to part two of the Tax Code of the Russian Federation, which concern taking into account the insurance sums and payments of motor third-party liability insurance contracts. The sums received by the insurer of the party injured in the traffic accident from the insurer of the guilty party of the traffic accident according to the motor third-party liability insurance contracts in order to compensate for the damage are excluded from VAT taxation base. These sums are also excluded from the income taxation base.

At the same time the sums of payments of the insurer of the party guilty in the traffic accident made in order to compensate the damage of the injured party of the traffic accident are included in expenses taken into account when calculating the insurers taxation base. The expenses are accepted for deduction on the date the insurer who directly compensated for the losses submitted the notification on payment of the damage compensated to the injured party.

5. According to the Federal Law from December, 30 2008 No 314-FZ changes were made to part two of the Tax Code of the Russian Federation concerning the regulation of agriculture goods producers and organizations of fishing industry.

Pages:     | 1 |   ...   | 9 | 10 || 12 | 13 |   ...   | 18 |

2011 www.dissers.ru -

, .
, , , , 1-2 .