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3. ON MAKING CHANGES TO ARTICLE 18 OF THE FEDERAL LAW ON LICENSING OF SOME KINDS OF ACTIVITIES from 14.07.2008 No 113-FZ.

According to the changes made auditing activity licensing is cancelled not on 1 July 2008, as it was established earlier, but on 1 January 2009.

4. ON MAKING CHANGES TO SOME LEGISLATIVE ACTS OF THE RUSSIAN FEDERATION CONCERNING IMPROVEMENT OF LAND RELATIONS from 22.07.2008 No 141-FZ The Land Code of the Russian Federation has been supplemented with the chapter Land plots. The notion, procedure for formation, division, purchase and redistribution of land plots are determined. Changes made to other legislative acts establish characteristic features of state registration of the rights for the land plots that are formed when forming, dividing, allotting and redistributing of the land plots, as well as the procedure for the state registration of the property right for a land plot as a result of abandonment of the property right.

5. ON SPECIFIC FEATURES OF ALIENATION OF THE IMMOVABLE PROPERTY WHICH IS IN THE STATE PROPERTY OF THE SUBJECTS OF THE RUSSIAN FEDERATION OR IN THE MUNICIPAL PROPERTY AND RENTED BY SMALL AND MEDIMUM-SIZED ENTERPRISES AND ON MAKING CHANGES TO SOME LEGISLATIVE ACTS OF THE RUSSIAN FEDERATION from 22.07.2008 No 159-FZ Comes into effect in 10 days after its official promulgation, excluding some statements that come into effect on 1 January 2009. A number of Laws statements are of transitional nature and are in force only until July 2010.

The relations emerging as a result of alienation of the immovable property that is rented by small and medium-sized enterprises from the state property of the subjects of the Russian Federation or from the municipal property have been regulated by the law. The law establishes special features for alienation of the rented property, conditions for granting and procedure for the fulfillment of the priority right for the purchase of the rented property, defines the consequences for violation of the requirements for the procedure for making deals on free alienation of the state or municipal property. The law does not apply to relations emerging from the privatization of the property complex of the state or municipal unitary enterprise; to immovable property owned by the state or municipal organizations on the right of the operational management; to immovable property, which is limited in its turnover.

6. ON MAKING CHANGES TO ARTICLE 218 OF PART TWO OF THE TAX CODE OF THE RUSSIAN FEDERATION from 22.07.2008 No 121-FZ Comes into effect on 1 January The maximum income level for some taxpayers - natural persons at which they have a right to receive a standard tax deduction (at the sum of RUR 400 each month of the year) has been increased from RUR to 40000. Standard tax deduction for taxpayers who support children has been increased from RUR 600 to 1000 for each month of the taxation period; the maximum level of the income calculated by the accumulative sum starting with the beginning of the taxation period during which the tax deduction mentioned is in force has been increased from RUR 40000 to 280000. It is also established that this tax deduction can be given in a double amount to one of the parents (adoptive parents including) by their choice on the basis of the application about refusal of one of the parents to receive tax deduction.

7. ON MAKING AMENDMENTS TO CHAPTER 22 PART TWO OF THE TAX CODE OF THE RUSSIAN FEDERATION from 22.07.2008 No 142-FZ Comes into effect on 1 January Changes are made to the procedure of taxation with excises. For instance, the procedure for ascription of some kinds of activities to goods production and the procedure for calculation of the estimated value of the tobacco goods, for which combined tax rated are established have been specified; tax rates for some kinds of excisable goods have been increased. Tax rates are calculated for three-year period.

II. Decrees of the Government of the Russian Federation 1. ON THE LIST OF INTERNATIONAL ORGANIZATIONS, WHOSE GRANTS ARE NOT TO BE LEVIED WITH TAXES AND ARE NOT TAKEN INTO ACCOUNT WHEN LEVYING THE INCOMES OF THE RUSSIAN ORGANIZATIONS THAT ARE GRANT RECIPIENTS from 28.06.2008 No 485.

Comes into effect on 1 January 2009.

The number of international organizations whose grants are not levied with taxes has been decreased dramatically: there are twelve organizations instead of one hundred and one that are included in the list of international organizations whose grants are not taken into account when taxing incomes of grant recipients. The list mentioned was approved in concordance with paragraph 6 article 217 and subparagraph 14 paragraph article 251 of the Tax Code of the Russian Federation. Only intergovernmental organizations comprise the list, for instance: European Societies Commission, Council of Baltic Sea States, Nordic Council of Ministers, International Atomic Energy Agency, Black Sea Economic Collaboration organization, Eurimage fund of the Council of the Europe (fund for the support of joint production and distribution of cinematographic and audiovisual productions), United institute for nuclear research and several UN funds and UN programs (childrens fund, development program etc).

At the same time the RF Ministry of Finance (together with the departments interested) is commissioned to define criteria and procedure for rendering tax privileges to foreign organizations that do not have international or intergovernmental status by 1 October 2008. If RF Ministry of Finance does not submit suggestions on the list of other non-commercial organizations that are not intergovernmental, incomes of such noncommercial will also be exempted from taxation with organizations incomes tax and natural persons incomes tax.

III. Letters, Orders, Instructions 1. Order of the RF Central Bank ON REFINANCING RATE OF THE BANK OF RUSSIA from 111.07.2008 No 2037-U.

In accordance with the Order the refinancing rate of the RF Central Bank was once again raised by 0.25% and is now equal to 11.0%. The new RF Central Bank refinancing rate is introduced on 14 July 2008.

2. Letter of the RF Federal Tax Service ON DATA, NECESSARY TO CALCULATE SEVERANCE RATE IN REGARD TO OIL FOR JUNE 2008 dated 17.07.2008, No SchS-6-03/505@ Severance tax rate with regard to oil has been increased for June 2008. As compared with the previous taxation period in June the coefficient correcting the severance tax rate has been raised and is equal to10.7212 (9.9455 in May of the current year). This is connected with the change in indices, on whose base the coefficient is calculated. Thus, in June there was a considerable increase of average level of prices for oil grade Urals at Mediterranean and Rotterdam markets of oil raw materials from USD 118.39 to USD 127.per barrel, and a slight drop of the average US dollar exchange rate against ruble from 23.7296 to 23.over all the days of the tax period.

Review of the Budgetary Legislation M. Goldin The following events took place in the field of the budgetary legislation: the law regulating the procedure for alienation of the immovable property that is owned by the state and rented by small and medium-sized enterprises was adopted; the laws increasing federal budget and off-budget funds earnings were passed;

according to the Decrees of the RF Government of the rules for allocation of budget assignments of the Fund for regional investment projects fulfillment were changed, the Federal Target Program Socioeconomic development of the Chechen Republic for 2008-2011 was approved.

According to the Federal Law from 22.07.2008 No 159-FZ On specific features of alienation of the immovable property that is in the state property of the subjects of the Russian Federation or in the municipal property and rented by small and medium-sized enterprises and on making changes to some legislative acts of the Russian Federation the relations emerging from the alienation of the immovable property that is rented by small and medium-sized enterprises from the state property of the subjects of the Russian Federation or from the municipal property are settled.

The Law considers specific features of alienation of the rented property, conditions of grating and procedure for execution of the priority right for the purchase of the rented property, determines consequences of violation of the requirements for the procedure of deals making on onerous alienation of state and municipal property. The law does not, for instance, apply to relations emerging when privatizing complex of state or municipal unitary enterprises property; to immovable property owned by the state or municipal organizations on the right of the operational management; to immovable property, which is limited in its turnover.

The Law comes into effect in 10 days after its official promulgation, excluding some statements that come into effect on 1 January 2009. It is also established that a number of Laws statements are in force only until 1 July 2010.

According to the Federal Law from 22.07.2008 No 122-FZ On making amendments to the Federal Law On the federal budget for 2008 and for the planning period of 2009 and 2010 changes were made to the federal budget, taking into account more accurate forecast results of the RF socio-economic development in 2008, and the main parameters for RF development forecast in the planning period of 2009 and 2010.

For instance, it is defined that in 2008 federal budget earnings will be equal to RUR 8 956 735 575.thousand (RUR 8 056 875 884.0 thousand according to the previous version), in 2009 - RUR 9 518 723.0 thousand (RUR 8 706 142 477.0 thousand earlier), in 2010 10 402 396 213.0 thousand (RUR 9 213 942.0 thousand earlier).

According to the Federal Law from 22.07.2008 No 152-FZ On making changes to the Federal Law On the budget of the Federal compulsory health insurance fund in 2008 and for the planning period of 2009 and 2010 changes are made to the budget of the Federal compulsory health insurance fund taking into account main forecast indices for Russias socio-economic development up to 2011.

In 2008 change in the Funds budget concerning earnings and expenses part is envisaged. Thus, the total amount of earnings has been increased up to RUR 130 595 429.7 thousand (RUR 129 115 694.6 thousand earlier) and the total amount of expenses up to RUR 133 022 015.7 thousand (RUR 130 381 345.8 thousand earlier).

According to the Federal Law from 22.07.2008 No 154-FZ On making changes to the Federal Law On the budget of Social Insurance fund of the Russian Federation in 2008 and in the planning period of and 2010 changes have been made to the RF Social Insurance Funds budget taking into account main indices of Russias socio-economic development forecast up to 2010.

For instance, in 2008 change in the Funds budget concerning earnings and expenses part is envisaged.

Thus, the total amount of earnings has been increased and will be equal to RUR 359 170 814.0 thousand (RUR 348 576 613.6 thousand earlier). The total amount of budgets expenses has also been increased and will be equal to RUR 375 548 428.8 thousand (RUR 365 057 731.0 thousand).

According to the Decree of the Government of the Russian Federation from 14.07.2008 No 526 On making changes to the rules of execution of budget investments in 2008 in the objects of capital construction of the state property of the Russian Federation and objects of the capital construction that are in the property of the economic entities that are not government or municipal organizations or government and municipal unitary enterprises the conditions for budget investments execution in the objects of the capital construction of the RF state property in the form of investments in fixed assets of the federal state unitary enterprises. It is also established that transfer of budget assignments to settlement accounts of unitary enterprises can be conducted by the chief superintendents of the federal budget funds when some prerequisites are fulfilled (to these belong, for instance, making changes to the contracts signed by the government, target use of budget assignments, confirmation of the volume of the works made by the contractor).

According to the Decree of the Government of the Russian Federation from 23.06.2008 No 468 On making changes to the Decree of the Government of the Russian Federation from 1 March 2008 No 134 changes and addenda have been made to the Rules of formation and use of the Investment Fund of the Russian Federation budget assignments. For instance, the Rules mentioned are supplemented with a new chapter that establishes specific features for Funds assignments rendering to fulfill regional investment projects (to which projects that are executed in the territory of one subjects and interregional projects fulfilled in the territory of two and more subjects belong). It is established that Funds budget assignments for these projects fulfilling will be given on condition of fifty-per-cent financing of the projects cost by investors, participating in its execution.

According to the Decree of the Government of the Russian Federation from 15.07.2008 No 537 the Federal Target Program Socio-economic development of the Chechen Republic in 2008-2011 was developed.

The aim of the program is to create the environment for transition to steady development of the economic and social sphere of the Chechen Republic. To achieve these goals the following tasks are to be solved: increase in employment of the population able to work, unemployment reduction, achievement of necessary economic growth rates, reconstruction of engineer infrastructure system, continuation of communication networks reconstruction to provide the population with the access to modern information technologies, provision of the population with available and high-quality accommodations. The planned volume of the Program financing is equal to RUR 120576.85 mln in total.

Review of Regulatory Documents Concerning Taxation over June-July L. Amisimova JUNE 1. According to the letter from 23 May 2008 No 03-07-11/198 the RF Ministry of Finance clarifies the issues concerning VAT deductions for the individual entrepreneurs.

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