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4. Introduction of the norm on the subsidy responsibility of the superintendent of the budget funds for the monetary liabilities of the recipients of the budget funds in his charge.

The duty of the superintendent of the budget funds to have subsidy responsibility for the monetary liabilities of the budget institution in his charge is one of his main responsibilities. And this is the fact that is suggested to be reflected in clause 1 article 158 of the Budget Code of the Russian Federation, in which the budget responsibilities of the superintendent of the budget funds are listed.

The inclusion of the responsibility mentioned above in clause 1 article 158 of the Budget Code of the Russian federation will remove the variety of the opinion in the judicial practice of the norms and regulations of the civil and budget legislation of the Russian Federation, concerning the subsidiary responsibility of the in the public organizations on the monetary liabilities of the budget institutions formed by them.

5. Change in the procedure for the registration of the operations with the oil and gas earnings of the federal budget According to the new version of cause 2 article 9612 of the Budget Code of the Russian Federation in case in 2009 and forthcoming years the oil and gas transfer is below the volume established by the Federal Law On the federal budget for 2009 and for the planning period of 2010 and 2011 all the means of the oil and gas profits are submitted initially to the oil and gas transfer until it reaches its volume established by the federal law on the federal budget for 2009 and for the planning period of 2010 and 2011 and only then will be directed to the Reserve Fund and the Welfare Fund.

6. Simplification of the procedure for the provision of the state guarantees of the Russian Federation In order to make government support to the organizations more effective the draft of the law lifts the limitation existing in the Budget Code of the Russian Federation on the maximum volume (sum) of the government guarantees of the Russian Federation, the right of decision-making on which the Government of the Russian Federation may transfer to the Ministry of Finance of the Russian Federation.

Review of Economic Legislation I. Tolmacheva In December the following changes were introduced in the legislation: the amount of the social benefit for funerals as well as the volume of the compensation for the funeral costs to special organizations was increased; the technical regulations, concerning the development of the requirements for tobacco goods was developed; the Government of the Russian federation issued the Decree on the fund for the labor remuneration of the employees of the federal executive bodies; the maximum value of the unemployment compensation was raised for 2009; from 1 December 2008 the refinancing interest rate was increased up to 13%.

I. Federal Laws of the Russian Federation 1. ON MAKING CHANGES TO ARTICLES 9 AND 10 OF THE FEDERAL LAW ON FUNERALS AND UNDERTAKER SERVICES from 03.12.2008 No 238-FZ According to the amendments made to the Federal Law On Funerals and undertaker services the maximum volume of the social benefit paid to the marriage partner, relative, legal representative of the deceased or another person taking the responsibility to bury the deceased as well as the maximum volume of the compensation to the special service for the costs of the funeral services (according to the guarantee list) was raised from RUR 1000 to RUR 4000.

2. ON MAKING CHANGES TO SOME LEGISLATIVE ACTS OF THE RUSSIAN FEDERATION IN ORDER TO INCREASE THE LEVEL OF THE MATERIAL WELL-BEING OF SOME CATEGORIES OF CITIZENS from 22.12.2008 No 269-FZ Comes into effect on 1 January 2009, excluding some statements which come into effect on other dates as stated The amendments aimed at the increase of the basic rate of the retirement pension, the disability pension, survivors pension as well as the volumes of monthly monetary payments were made to some legislative acts of the Russian Federation.

The changes are introduced, for instance, in Laws On retirement pensions in the Russian Federation, On social protection of the citizens exposed to the radiation as a result of the catastrophe at the Chernobyl nuclear power plant, On veterans, On social protection of the disabled in the Russian Federation. Thus, the basic rate of the retirement old-age pension is established at the rate of RUR 1950 per month (at present RUR 1794 per month), and from 1 December 2009 the basic rate of the old-age retirement pension will make RUR 2460 per month. The volume of the basic rate for the disability pensions is established at the following sums: for the disabled of the third extent RUR per month (RUR 4920 per month from 1 December 2009), for the disabled of the second extent RUR 1950 per month (RUR 2460 per month from 1 December 2009), for the disabled of the first extent RUR 975 per month (RUR 1230 per month from 1 December 2009).

3. TECHNICAL REGULATIONS FOR TOBACCO GOODS on 22.12.2008 No 268-FZ The regulations includes: the requirements for the tobacco goods, rules and forms for the estimation of the compliance of the tobacco goods with the requirements of the adopted Federal Law. For instance, the general requirements for the tobacco goods, the requirements for the tobacco ingredients, for the concentration of the tar, nicotine and carbon monoxide in the cigarette smoke are specified.

The order of the information placement for the consumers of tobacco goods and its content is defined;

the regulations for making the warning notifications on the harm of smoking are stated. The Federal Law comes into effect in a year after the day of its official promulgation excluding some statements.

II. Decrees of the Government of the Russian Federation 1. ON THE FUND FOR LABOR REMUNERATION OF THE EMPLOYEES OF THE CENTRAL AND TERRITORIAL BODIES OF THE FEDERALEXECUTIVE BODIES from 26.11.No For instance, in 2008 and 2009 the federal executive bodies are allowed to direct the existing savings of the budget allocations envisaged for labor remuneration above the established labor remuneration fund to the material simulation of the professional official operation (work) of the federal state civil officials and employees, working at the positions that are not the positions of the federal state civil service. Some decrees of the Government of the Russian Federation concerning the fund for labor remuneration of the federal executive bodies employees are declared invalid.

2. ON MINIMUM AND MAXIMUM VOLUME OF THE UNEMPLOYMENT COMPENSATION from 08.12.2008 No Earlier the minimum unemployment compensation established for 2009 was equal to 850 rubles, and the maximum to 3400 rubles. According to the Decree given the maximum volume of the compensation is increased by RUR 1500 and will now make RUR 4900.

3. ON MAXIMUM VALUES AND THE PERIOD FOR DOWN PAYMENT FOR THE PROPERTY OF THE SUBJECTS OF THE RUSSIAN FEDERATION OR THE MUNICIPAL FORMATIONS RENTED BY THE SUBJECTS OF THE SMALL AND MEDIUM-SCALE BUSINESS APPLIED WHEN THEY FULFILL THEIR PRIVILEGE RIGTH FOR THE PURCHASE OF SUCH PROPERTY from 18.12.2008 No The Government of the Russian federation has specified some conditions for purchase of the rented state or municipal property by the subjects of small and medium-scale business.

According to the Federal Law from 22.07.2008 No 159-FZ the privilege right of the subjects of small and medium-scale business (excluding subjects of small and medium scale business of some categories) to purchase the property of the subjects of the Russian federation or municipal formations they rent in case of onerous alienation of such property. It should be noted that one of the conditions for the provision of the right mentioned is the compliance of the area of the rented premises with the maximum value established by the laws of the subjects of the Russian Federation. The laws of the subjects of the Russian Federation should also postulate the period for the down payment for the property purchased.

According to the federal Law mentioned the Government of the Russian Federation established the maximum areas of the rented premises (1000 sq m), which will be in effect from 1 January 2009 in the subjects of the Russian Federation that will not adopt such by their own laws.

III. Instructions, Orders, Letters 1. The Order of the Central Bank of the Russian Federation from 28.11.2008 No 2135-U ON THE REFINANCING RATE OF THE BANK OF RUSSIA The Bank of Russia increases the refinancing rate up to 13% starting with 1 December 2008.

The decision on the increase of the refinancing rate was made as a part of the measures aimed at the reduction of the level of the capital outflow from Russia and the limitation of the inflation trends.

2. Order of the Ministry of Finance of the Russian Federation from 22.09.2008 No 99n ON APPROVAL OF THE ADMINISTRATIVE REGULATIONS CONCERNING THE EXECUTION BY THE FEDERAL TREASURY THE FUNCTIONS OF THE ORGANIZATION OF THE COURT DECISIONS EXECUTION THAT ENVISAGE THE CONVERSION OF THE COLLECTION FOR THE FUNDS OF THE FEDERAL BUDHET CONCERNING THE MONETARY LIABILITIES OF THE FEDERAL BUDGET INSTITUTIONS Registered in the Ministry of Justice of the Russian Federation on 09.12.2008 No The regulations defining the procedure for the organization of the execution of court decisions by the bodies of the Federal Treasury are developed.

In accordance with the approved Regulations the state function of the execution of the court decisions is defined as the process of organization by a body of the Federal Treasury of the execution of the requirements of the court act to transfer monetary means for the benefit of the collector by the debtor in accordance with the procedure stated by the Budget Code of the Russian Federation. For instance the regulations stipulate the list of the necessary documents required from the collector, defines the procedure for the transfer of the monetary funds for the benefit of the collector, regulates the forms of control over the process of the organization of the state function fulfillment. The addresses, phone numbers and sites of the Federal Treasury administrations in the subjects of the Russian Federation as well as the forms for the collectors applications are presented in the appendix to the Regulations.

Review of Regulatory Documents Concerning Taxation over November-December L. Anisimova 1. According to the Decree of the Central Bank of the Russian Federation from 6 November No 2120-U, business reputation is introduced in the list of accounting registers for the banks as a special non-material asset. Moreover, the possibility for the balance cost of this non-material assets to be recalculated, difference regarded as losses (4.20), is envisaged.

The Tax Code of the Russian Federation (article 268.1) the difference between the price of purchase of the enterprise as a property complex and the cost of its net assets (assets minus liabilities) is to be regarded as expenditures (incomes) of the taxpayer.

The value of enterprises selling price as a property complex exceeding the value of its net assets, according to the Tax Code of the Russian Federation, should be regarded as an extra payment made by the customer expecting future economic profits.

The value by which the cost of the enterprises net assets as a property complex exceeds the selling price should be treated as a discount for the price, given to the customer there being no (little/few) stable customers, quality reputation, marketing and selling skills, business relations, management experience, level of staff qualification and taking into account other factors.

The sum of the discount given can be taken off the books in five years.

The approach applied in the Tax Code of the Russian Federation and the approach, utilized according to the orders of the Central Bank of the Russian Federation, is not in accordance with the notion of the business reputation as stated in article 150 of the Civil Code of the Russian Federation, which refers the business reputation to the private non-material rights and other non-material goods, which cannot be alienated or transferred. However the order of the Central Bank of the Russian Federation from 6 November 2008 No 2120-U registered in the Ministry of Justice of the Russian Federation regards such an approach as applicable.

The problems connected with taking into account the business reputation for the purposes of taxation can arise when the object purchased as a separate property complex is to be divided and sold by parts. This issue is not regulated by the Tax Code of the Russian Federation. Practically, reselling of business reputation may become a profitable business and replace the operations on purchase and sale of the securities. As to the operations with securities buying and sale the losses are taken into account only within the limits of profits from the operations with the securities concerned, whereas there is no such restriction concerning the operations of reputation buying and sale in the Tax Code of the Russian Federation and the result is accounted as losses according to the general procedure. The specification included in paragraph 2 clause 2 article 268.1 does not exclude the possibility of the enterprise as a property complex sold without contest. In order to avoid creation of the channel for taxes evasion, in our opinion, there should be a compulsory reference included in article 268.1 stating that the sale of the enterprise as a property complex for the purpose of taxation is regarded as a market one only if there is an estimation of independent auditor available.

2. According to the letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation from 13 November 2008 No ShS- 6-3/826@ the issue of the state cadastre estimation of the land for land tax calculation is clarified.

According to clause 1 article 391 of the Tax Code of the Russian Federation taxation base for the land tax is determined for each land plot as its cadastre value on 1January of the year, which is the taxation period. It should be noted that the cadastre value of the land plot is defined in concordance with the land legislation of the Russian Federation. The results of the state cadastre estimation are approved by the executive bodies of the subjects of the Russian Federation on require of the territorial bodies of the Federal Real Estate Cadastre Agency.

Thus, taxation base is regulated by the land legislation.

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