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The financial provision of the operation of the federal universities is made in accordance with the procedure established for autonomous organizations.

The law also solves some issues of the regulation of the work of such universities. For instance, it is envisaged that the federal universities are obliged to have council of guardians, whereas in other higher education institutions creation of councils of guardians may be envisaged by their charters.

It is envisage that the admission to both state and non-state education institutions of professional education that have state accreditation is fulfilled according to the procedure established by the federal executive body that was granted such authority by the Government of the Russian Federation on the basis of single state exam, which could not be below the minimum number of points established by the federal executive body implementing control and supervision in the field of education.

Review of Regulatory Documents Concerning Taxation in January-February L. Anisimova 1. According to the letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation No VE-17-3/12@ dd. January 19, 2009 the numerical example on the taxation with the profit tax the earnings from the sharing in other organizations has been brought to the notice.

2. According to the letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation No ShS-22-3/32@ dd. January 19, 2009 the tax bodies are notified on the coming into the effect of the statement of the Tax Code of the Russian Federation concerning the change in the tax rate of the profit tax starting with 01.01.2009 up to 20% (the tax sum calculated with the tax rate of 2% is submitted in the federal budget, and the sum calculated with the rate of up to 18% is paid to the budgets of subjects of the Russian Federation, and the tax rate for the payments in the regional budget cannot be set below 13.5% by the subject of the Russian Federation).

3. According to the Order of the Federal Tax Service of the Russian Federation No -7-6/55@ dd. February 5, 2009 the formats for the submission of the documents necessary for the application of the simplified taxation system on the basis of a patent (clause 4 article 60 of the Tax Code of the Russian Federation) in electronic form were approved, including, for instance, Application for the patent for the utilization of the simplified tat system , (version 5).

4. According to the Order of the Federal Tax Service of the Russian Federation No -7-6/56@ dd. February 5, 2009 the formats for the submission of the documents necessary for the application of the single tax for the imputed income (clause 3 and 7 article 80 of the Tax Code of the Russian Federation) in electronic form were approved, including, for instance, the composition and the structure of the indices in the tax declaration that are necessary to calculate the tax on the imputed income (version 5).

5. According to the Order of the Federal Tax Service of the Russian Federation No -7-6/35@ dd. January 26, 2009 N -7-6/25@ the formats for the submission of the documents necessary for the application of the incomes tax on the natural persons (clause 3 and 7 article 80 of the Tax Code of the Russian Federation) in electronic form were approved, including, for instance, the composition and the structure of the indices in the tax declaration that are necessary to calculate the tax on the imputed income (version 5).

6. According to the letter of the Ministry of Finance of the Russian Federation No 03-07-11/20 dd.

28.01.2009 the procedure for VAT recovery in case a commodity that is delivered by parts has been purchased with the full (100%) advance payment.

According to the general rule the VAT sum is paid from the earnings. That is the liability to pay VAT rests with the supplier (seller). The customer when making advance payment pays up to 100% of the cost of a commodity, VAT included, but advance payment (prepayment) is a form of a commodity credit, that is why before the real commodity is delivered to the customer he (the customer) cannot recover the sum of advance payment that corresponds to the sum of VAT.

In accordance with clause 1 article 172 of the Tax Code of the Russian Federation, it is established that VAT sums that are submitted by the customers to taxpayers (sellers) upon purchasing of goods (works, services) are subject to deduction from the customers on the basis of invoices, drawn by sellers after the customer has taken these goods (works, services) on balance and in case there are the corresponding primary papers available.

That is why as it is explained by the Ministry of Finance of the Russian Federation if the terms of contract envisage the delivery of goods by separate parts after 100% advance payment has been made, the recovery of VAT should proceed at the amount related to the sum of the tax for the corresponding consignment of the goods purchased.

7. According to the letter of the Ministry of Finance of the Russian Federation No 03-11-06/12 dd.

27.01.2009 it is clarified that in connection with the changes made to the Tax Code of the Russian Federation the single tax on the imputed income is not applied to the entrepreneurial activity of housing construction on the land plots in the territory of non-commercial horticultural societies and holiday villages starting with 1.01.2009. Starting with January 1, 2009 the entrepreneurial activity connected with rendering of such services is not regarded as utilities services and, consequently, is not subject to transfer to the system of taxation in the form of the single tax on the imputed income.

8. According to the letter of the Ministry of Finance of the Russian Federation No 03-03-06/1/dd. 21.01.2009 the issue on the procedure for the calculation of the profit tax when the agreement on pardon of the debt in the form of the main sum of the dent and the sum of interests.

For instance, it is clarified that the incomes in the form of monetary funds received by the society on the basis of the loan contract from the single founder, in case this liability on the loan contract was later abolished by the pardon of the debt, are not taken into account on the basis of subparagraph clause 1 article 251 of the Tax Code of the Russian Federation. In subparagraph 11 clause 1 article of the Tax Code of the Russian Federation it is established that the incomes in form of property that is received by the organization free of charge from the organization if the charter (authorized) capital (fund) of the receiving side consists by more than 50% from the contribution (share) of the transferring organization.

9. According to the letter of the Ministry of Finance of the Russian Federation No 03-11-09/35 dd.

3.02.2009 it is clarified that when transferring the funds from the account of an individual entrepreneur using simplified system of taxation to his another account as a natural person, the tax on the incomes of the physical persons is not paid.

10. According to the letter of the Ministry of Finance of the Russian Federation No 03-11-06/2/dd. 23.01.2009 a particular situation connected with the implementation of the simplified taxation system (profit minus costs) in the first quarter of 2009 when the raw materials purchased in 2008 were on the balance of the taxpayers warehouses up to the end of 2008 is clarified. The simplified system envisages the application of the cash method for the account of costs. The expenditures for the payment for raw materials can be submitted to deduction at the moment of monetary funds discordance from the account of the tax-payer, payments from the cash desk, and when another way for the repayment of the debt for the supplier is applied at the moment of the repayment of such a debt.

But up to 2009 the version of subparagraph 1 clause 2 article 346.17 of the Tax Code of the Russian Federation envisaged that in order to accept to the expenditures for raw materials for deduction it was necessary not only to pay for them but also to write them off to the production. Since the letter of the Ministry of Finance of the Russian Federation under consideration concerns the situation in which the raw materials were on the balance of the warehouse up to the end of 2008 (that is they were not written off to the production), the Ministry of Finance clarified that in this case the expenditures can be accepted to deduction in 2009, since, according to the rules of 2008 they were not accepted for deduction.

11. According to the letter of the Ministry of Finance of the Russian Federation No 03-07-03/21 dd.

26.01.2009 it is explained that the privilege for VAT on the import technological equipment whose analogues are not produced in the Russian Federation is to be applied after January 1, 2009 but not before the Decree of the Government of the Russian Federation on the approval of the list of such equipment has come into effect. Before the Decree of the Government of the Russian Federation comes into effect the VAT for such import goods is paid in accordance with the general procedure.

12. According to the letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation No -22-3/53@ dd. January 22, 2009 the procedure for the taxation with VAT of realization of the services rendered to the customs broker.

In concordance with clauses 1 and 2 of article 143 of the Customs Code the customs broker who is a representative of a tax-payer has the same rights as the person who gives the customs broker (his representative) the authority to represent his interests in the relations with customs bodies. At the same time from the point of view of the Civil Code of the Russian federation he acts as an intermediate agent.

In accordance with clause 1 article 1005 of the Civil Code of the Russian Federation one party of the agents agreement takes the responsibility to make the juristic or other operations on the instructions of the other side (principal) on its own behalf but at the expense of the principal or at the expense and on the behalf of the principle.

That is why the general rate of VAT of 18% is applied to the services of a broker, the same as to the services of a normal intermediate.

13. According to the letters of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation No ShS-22-3/108@ dd. January 4, 2009 and No 03-07-08/dd. January 16, 2009 the issue on the application of the statements of the Tax Code of the Russian Federation concerning the payment of VAT on works (services) carried out (rendered) by Russian organizations on terms of contracts signed with the Government of the Republic of the Southern Ossetia on the restoration of the main life support facilities in the Republic is clarified.

14. According to the letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation No ShS-22-3/104@ dd. February 4, 2009 it is elucidated that since by means of subparagraph 14 clause 1 article 251 of the Tax Code of the Russian Federation the funds allocated from the budgets to the societies of the housing owners, housing, building societies and other special consumer societies, managing organizations chosen by the owners of the accommodations in apartment houses for the partial financing of the thorough repair works of the apartment buildings are excluded from the list of the taxable incomes in concordance with the Federal Law No 185-FZ dd.

21.07.2007 On the Fund for support of the housing and communal services, the recipients of these funds that apply the simplified taxation system, for instance, the societies of the owners of the housing, housing and building societies and other special consumer societies, managing organizations cho sen by the owners of the accommodations in apartment houses must not take into account the abovementioned funds when defining the maximum value of the incomes that enables them to apply simplified taxation system.

15. According to the letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation No MM-21-8/43@ dd. January 23, 2009 the position of the Constitutional Court of the Russian Federation concerning the liability of the bankrupt organization to pay the tax payments. The organization concerning which one of the procedures for bankruptcy is in process is a subject that has all the rights and liabilities of taxpayers as established by the Tax Code of the Russian Federation. In case the court has abolished the decision of a tax body to levy the tax debt coercively does not cancel the liability of the tax-payer to pay taxes, duties, fees as well as penalties and fines to the budget.

The Federal Tax Service of the Russian Federation notifies additionally that according to the Federal Law of the Russian Federation from 30.12.2008 No 296-FZ the statements that the requirements to pay compulsory payments evolving after the bankruptcy proceedings have started regardless the date when the were set are made at the expense of the debtors property remaining after all claims of creditors have been satisfied are excluded from the article 142 of the Federal Law No 127- dd.

26.10.2002 On insolvency (bankruptcy).

Thus, in the opinion of the Federal Tax Service of the Russian Federation, the statements that were the base to draw court verdicts on the illegitimacy of the application of the measures to levy the debt for the current payment coercively during bankruptcy proceedings are excluded from the Federal Law On insolvency (bankruptcy).

This position of the Federal Tax Service of the Russian Federation is not indisputable. In fact, the conclusion on the principal changes in the position of the legislator is drawn only as a result of the exclusion of some words from the text of the Law.

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