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Let us give some explanation as to the problem in essence. The position of the Constitutional Court of the Russian Federation was explained by the decision that was adopted basing on the previous version of the law on bankruptcy. In concordance with that version the current compulsory payments were not to be paid self-evidently from the bankrupt estate. The Constitutional Court of the Russian federation has stated that the bankrupt organization is a normal tax-payer from the point of view of the application of the tax legislation. According to the new version of article 142 a generalized notion of the requirements of the authorities since the Constitutional Court of the Russian Federation has recognized a bankrupt organization as a normal tax-payer gives the taxation bodies the right for self-evident levy of the current tax debt from the bankrupt estate. As the interpretation of the tax legislation and the position of the Constitutional Court of the Russian Federation does not belong to the authority of the taxation bodies the actions of the tax officers on self-evident levying of the current tax debt from the bankrupt estate will be most likely challenged by the bankrupt managers in court.

16. According to the letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation No ShS-22-3/59@ dd. January 23, 2009 the procedure for the application of correcting coefficient K2 (with the use of which the municipal formation, Moscow and Saint-Petersburg ca correct the basic profitability for payment of the Single tax on the imputed income) is clarified in connection with the changes made to the Tax Code of the Russian Federation that came into effect on 1.01.2009.

In concordance with clause 6 article 346.29 of the Tax code of the Russian Federation coefficient K2 is applied as a product of the values that take into account the influence of the factors envisaged by article 346.27 of the Code and are established by the legislative acts of the representative bodies of municipal districts, town districts, by the laws of the cities of federal significance, Moscow and SaintPetersburg. Actually the letter of the Ministry of Finance of the Russian Federation elucidates the term factors that is incorporated in article 346.29 by the reference to article 346.27 but is not mentioned in the article 346.27 itself. For instance, the regime of work and seasonality are included in the list of factors.

17. According to the letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation No ShS-22-3/83@ dd. January 30, 2009 the procedure for the transfer for the future of the losses obtained as a result of work during the preceding taxation periods for taxpayers who applied simplified taxation system and used the incomes deduced by losses as a taxation object is elucidated. For instance, it is clarified that such taxpayers will have a right to apply new procedure starting with the taxation base as a result of 2009.

18. According to the letter of the Ministry of Finance of the Russian Federation No 03-05-04-01/dd. 11.01.2009 and the letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service No ShS-17-3/17 dd. January 27, 2009, the issue of the taxation of the houses built at the expense of the budget funds to resettle the rehabilitated nations with the property tax.

In concordance with clause 1 article 374 of the Tax Code of the Russian Federation movable and immovable property (including the property in temporary possession, use, disposal, trust management, and that involved in the joint activity), taken on the balance of the organization in the form of the objects of fixed assets in concordance with the established procedure for the running accounts are regarded as objects of taxation for the property tax.

The property purchased at the expense of the federal or regional budgets is state property, and that purchased at the expense of the municipal budgets is municipal property. The property of a state unitary enterprise is state property that is granted to it on the basis of trust managements.

In concordance with the Order of the Ministry of Finance of the Russian Federation dd. 13.10.No 91n, the property received by a state unitary enterprise (state enterprises) for day-to-day management is taken in its books.

Taking into account the above-mentioned facts, according to the opinion of the Ministry of Finance of the Russian Federation, in case the right of the state property and (or) the right of the day-to-day management is not registered according to the procedure established by the legislation of the Russian Federation regarding the houses built to resettle the rehabilitated nations at the expense of the target financing (the federal and regional budgets) and put into commission according to the established procedure, there are no grounds to take these objects on the books (in the list of the fixed assets) of the state unitary enterprise (state enterprise). Hence, in this case the houses built to resettle the rehabilitated nations cannot be regarded as objects for taxation with the organization property tax.

19. According to the letter of the Ministry of Finance of the Russian Federation and the federal Tax Service of the Russian Federation No ShS-17-3/14@ dd. January 23, 2009 the form of the tax declaration on the natural persons incomes taxes (3-NDFL) as well as the procedure for its filling are submitted for guidance and for the use in the work, which was approved by the Decree of the Ministry of Finance of the Russian Federation No 153n dd. 31.12.2008.

Review of Budgetary Legislation M. Goldin A number of important changes occurred in the field of budgetary legislation in February: the effect of some statements of the Budget Code of the Russian Federation concerning the granting of subsidies to the budgets of subjects of the Russian federation from the federal budget and to the local budgets from the budgets of the subjects of the Russian Federation was specified; the financing of the national and cultural autonomies from the federal budget was allowed; the procedure for granting the state guarantees for the credits of some Russian organization was adopted.

According to the Federal Law from 09.02.2009 No 17-FZ On the procedure for application of articles 132 and 139 of the Budget Code of the Russian Federation it is acknowledged that the effect of clauses 3 and 4 of article 132 and clauses 3 and 4 of article 139 of the Budget Code of the Russian Federation will not concern granting the subsidies to budgets of the subjects and the Russian Federation from the federal budgets and to the local budgets from the budgets of subjects of the Russian Federation in concordance with the decisions adopted, correspondingly, by the Government of the Russian Federation and the supreme executive bodies of the subjects of the Russian Federation when fulfilling the measures to support labor market and branches of the economy of the Russian Federation in cases established by federal laws of the laws of subjects of the Russian Federation. This means that in case the Government of the Russian Federation adopts the decision on fulfilling the measures to support the labor market and branches of economy of the Russian federation, the federal subsidies can be allocated to achieve these goals to the budgets of subjects of the Russian Federation.

Besides, the effect of the regulation of the Budget Code of the Russian Federation, according o which the granting of the subsidies from the budgets of subjects of the Russian Federation to local budgets is prohibited (excluding the subsidies at the expense of the reserve funds of the supreme executive body of a subject of the Russian Federation) for the purposes and (or) under conditions that are not envisaged by the laws of the subject of the Russian Federation and (or) the regulatory acts of the supreme executive body of the Russian Federation.

According to the Federal Law No 11-FZ On making changes to article 16 of the Federal Law On national and cultural autonomy from 09.02.1009 changes are introduced in the procedures for financing national and cultural autonomies.

According to the version of article 16 of the Federal Law No 74-FZ dd. July 17, 1996 earlier in effect the financing of the activity connected with the fulfillment of the rights of the national and cultural autonomy was implemented at the expense of the funds of the national and cultural autonomies, their institutions and organizations, private individuals as well as the budgets of the subjects of the Russian Federation. However, in concordance with the introduced changes starting with 22.02.federal executive bodies can support federal national and cultural autonomies at the expense of the federal budget. Public authorities of a subject of the Russian Federation render support to the regional and local national and cultural autonomies at the expense of the budget of the subject of the Russian federation. Local authorities have a right to support local national and cultural autonomies at the expense of local budgets.

According to the decree of the Government of the Russian Federation No 103 On granting state guarantees of the Russian federation for the credits attracted by the organizations selected according to the procedure established by the Government of the Russian Federation for carrying out industrial activity and investments the procedure and conditions for granting in 2009 the state guarantees mentioned to the Russian organizations for carrying out title industrial activity and investments are established. By the same Decree the procedure for the execution of liabilities for the guarantees provided is defined. The guarantees are rendered to provide for the execution of liabilities on the return of the credit sum at the amount up to 50 per cent of the actually rendered credit sum (main debt). The guarantee does not provide for the execution of the liabilities on interest rate payment, commissions, forfeits, for instance. The requirement for the execution of the guarantee can be submitted to the Ministry of Finance of the Russian Federation.

The legal aspects of access to state information resources A. Kireeva In February 2009, Russia adopted the Federal Law On Access to Information about the Activities of State Bodies and Local SelfGovernment Bodies, which standardized the procedure for providing information about the activities of bodies of state authority to the official websites of ministries and departments, as well as for providing information regarding the activities of local administrations.

The Law establishes the procedure for considering the applications for obtaining such information submitted to bodies of state authority.

In recent years, one of the main issues of the development of legislation in the sphere of state administration was that of providing organizations and citizens with legal access to the information resources belonging to the Russian Federation, to its subjects and to bodies of local self-government..

Although the legal foundations for securing the maximum openness of information concerning the activities of bodies of state authority are directly built into the Constitution, the issue of access to state information resources had not been regulated in by any law until February 2009. Until then, federal legislation had confined itself to mentioning that both state bodies and bodies of local self-government had the right to be owners of information resources, and to specifying the cases when information could not be placed in the category of classified information, which had already been listed in the Constitution.

Among the information the access to which could not be limited, the Constitution mentions the following categories:

information about state and other normative acts, including those establishing the legal status of bodies of state authority, bodies of local self-government, organizations, and public associations; and also the rights, freedoms and responsibilities of citizens, as well as the procedure for their implementation (Article 15 of the RF Constitution);

information about extraordinary situations; ecological, meteorological, demographic, sanitary epidemiological and other information necessary for maintaining the safe functioning of inhab ited localities and production facilities, as well as for the safety of citizens and the population in general (Article 42 of the RF Constitution).

Other normative acts have also established that access could not be limited to the following information:

about the activities of bodies of state authority and local self-government, as well as on the use of budget funds (with the exception of information that constitutes state or office secrets);

accumulated in the open access funds of libraries, museums and archives, and also in the state, municipal and other information systems created for the purpose of providing citizens (physical persons) and organizations with such information.

It is precisely this list of information the provision of which should be guaranteed by the State and bodies of local self-government that also figured in the old Federal Law, of 20 February 1995, No 24-FZ, On Information, Informatization, and the Protection of Information. In the new Law, the list of accessible information is made public.

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