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In order to decrease the expenses of the budget in the environment of the crisis the fifth amendment suggests making changes to the federal laws from July 21, 2007 No 185-FZ On the Fund for aiding the reforms of the housing and communal services and from July 19, 2007 No 139-FZ On Russian corporation of nanotechnologies envisaging the possibility upon the decision of the Government of the Russian Federation to repay the subsidies granted in the form of the property contribution of the Russian Federation to the state corporations Fund for aiding the reforms of the housing and communal services and Russian corporation of nanotechnologies to the federal budget in concordance with the decision made by the Government of the Russian Federation.

The sixth amendment suspends the action of the norm of the article 192 of the Budget Code of the Russian Federation that requires to submit simultaneously with the project - - RUSSIAN ECONOMY: TRENDS AND PERSPECTIVES of the federal law on the federal budget to the State Duma of the Federal Assembly of the Russian Federation the list of the expenditure liabilities, report on the fulfillment of the long-term target programs realization and the federal targeted investment programs.

At the meeting of the Government of the Russian Federation on March 19 the course of the fulfillment of the Federal Target Programs (FTP) and Federal Targeted Investment Program (FTIP) in 2008 was discussed.

According to the information of the press-service of the Government of the Russian Federation in 2008 the financing of FTPs at the expense of all the sources was equal to RUR 1 653.5 billion or 88% of the intended annual volumes of financing, of which RUR 765.3 billion (98%) at the expense of the federal budget, RUR 325.7 billion (100.4%) at the expense of the budgets of the subjects of the Russian Federation, and RUR 562.4 billion (72.6%) at the expense of the off-budget sources.

According to the data of the Federal Treasury, in 2008 the objects and measures of FTIP were financed at the amount of RUR 480.1 billion (taking into account the state defense order) at the expense of the federal budget taking into account all the changes and corrections made, this makes 98.1% of the total amount of the budget investments envisaged to fulfill FTIP in 2008. Of this within the framework of the program part RUR 314.7 billon (97.7% of the total amount of budget allocations envisaged to finance program part) was financed, and within the framework of the non-program part RUR 165.4 billion (98.7%) was financed.

According to the List of construction sights and objects 2 217 construction sights, objects and measures were financed in 2008, of which 1 531 object was financed within the framework of program part and 686 objects within the framework of non-program part.

REVIEW OF ECONOMIC LEGISLATION REVIEW OF ECONOMIC LEGISLATION I.Tolmacheva In March the following changes were made in the legislation: the requirements for the volume of the authorized capital stock and the minimum volume of the crediting organizations own funds were changed; the changes depending on the territory of the major use of transport vehicle, the age and the experience of a drivers were introduced in the coefficients of insurance tariffs of the motor third-party liability insurance.

I. Federal Laws of the Russian Federation 1. ON MAKING CHANGES TO THE FEDERAL LAW ON BANKS AND BANKING ACTIVITY from 28.02.2009 No 28-FZ It is established that the minimum volume of the authorized capital stock of newly registered bank and the minimum amount of own funds of the bank should be RUR million (before changes were introduced the figure was the ruble equivalent of Euro million). It is also envisaged that the banks that have own funds of less than RUR million by January 1, 2007 and continuing their activity meeting some conditions should increase the amount of own funds up to RUR 180 million gradually by January 1, 2012.

In order to receive the right to attract the monetary funds of natural persons in the deposits the amount of the authorized capital stock of the newly registered bank or the bank from whose date of registration less than 2 years have passed must be no less than RUR 3 billion 600 million (earlier the figure was of no less than the ruble equivalent of Euro 100 million).

The minimum volume of the authorized capital stock of newly registered non-banking crediting organization, applying for the receipt of the license envisaging the right to make transfers on behalf of economic entities, including correspondent banks, by their banking accounts should be RUR 90 million on the day of the submitting the application on the government registration and issuing the license for conducting the banking operations, and for the organization that does not apply for such a license it should be RUR 18 million (before the changes were introduced the minimum amount of the authorized capital stock of newly registered non-banking crediting organization should have been equal to the ruble equivalent of Euro 500 thousand by the day of the submission of the application).

II. Decrees of the Government of the Russian Federation 1. ON MAKING CHANGES TO THE INSURANCE TARIFFS OF THE MOTOR THIRDPARTY LIABILITY INSURANCE OF THE OWNERS OF THE TRANSPORT VEHICLES, THEIR STRUCTURE AND THE PROCEDURE FOR APPLICATION BY THE INSURERS WHEN DEFINING THE INSURANCE PREMIUM from 10.03.2009 No 225.

Changes are made to the coefficients of insurance tariffs of the motor third-party liability insurance of the owners of transport vehicles depending on the territory where the transport vehicle is mainly used, the drivers age and experience.

Thus, the coefficients for transport vehicles registered, for instance, in the cities of Kazan, Kemerovo, Nizhniy Novgorod is 1.6 or 1 (for tractors, automotive, road-building machines) earlier this coefficient was 1.3 and 0.8, correspondingly. Besides, the coefficients for transport vehicles registered in a number of subjects of the Russian Federation were established.

RUSSIAN ECONOMY: TRENDS AND PERSPECTIVES The coefficients of insurance tariffs depending on the age and experience of the driver were increased. Thus, earlier the experience was defined by 2 years of driving, not it is years. The coefficients are now the following: up to 22 years inclusive with the experience of up to 3 years 1.7 (earlier 1.3); up to 22 years inclusive with the experience of more than 3 years 1.3 (earlier 1.2); more than 22 years with the experience of up to 3 years 1.(earlier 1.15); more than 22 years with the experience of more than 3 years 1 (the same as earlier).

The changes were also made to the coefficients of the insurance tariffs depending on the technical characteristics of a transport vehicle, for instance the engine power of passenger cars. Thus, for the engine power (as horse-power) of up to 50 inclusive the coefficient was established to be 0.6 (earlier it was equal to 0.5); of more than 50 to 70 inclusive 0.9 (earlier 0.7); of more than 70 up to 100 inclusive 1 (the same as before); of more than 100 up to 120 inclusive 1.2 (earlier 1.3); of more than 129 up to 150 inclusive 1.4 (earlier 1.5);

of more than 150 1.6 (earlier 1.7).

REVIEW OF REGULATORY DOCUMENTS...

REVIEW OF REGULATORY DOCUMENTS CONCERNING TAXATION OVER FEBRUARYMARCH L.Anisimova 1. According by the letter of the Ministry of Finance of the Russian Federation from 12.02.2009 No 03-05-04-01/08 and the Federal Tax Service of the Russian Federation from 12.03.09 No ShS-17-3/56@ the issue on the procedure for submission of the tax declaration on the organizations property tax concerning the property subject to taxation in the territory of the municipal districts (okrugs).

For instance, the Ministry of Finance of the Russian Federation clarifies that since the Budget Code of the Russian Federation envisages that the property tax can be paid to both the regional and municipal budgets and budgets of settlements, the tax declaration was elaborated taking such an opportunity into account. The letter clarifies in which cases one tax declaration can be fulfilled for the property of organization which is located in different municipal formations and settlements but in the territory of one subject of the Russian Federation.

2. According to the Federal Law from March 14, 2009 No 36-FZ changes are introduced in paragraph 1 article 251. The property contribution of the Russian Federation in the Government Corporation or fund created by the Russian Federation on the basis of the federal law in which the formation of the authorized capital stock is not envisaged is excluded from the taxable profits. This norm also applies to the legal relations evolving when defining the taxation base, starting with January 1, 2007. Thus, the legislation regulates the situation when the government transfers to the economic entity the right to form the fund of the purposeful resources for the public aims.

3. According to the decree of the Government of the Russian Federation from 10.03.No 206 the Statement on the compensation of the expenses for the search and estimation of the discovered deposit of minerals and the sum of once-only payment paid in concordance of the conditions of the combined license for the use of the entrails plot by persons who according to part five of article 2.1 of the Law of the Russian federation On entrails are refused the right to use the plot of entrails to explore and extract minerals at the entrails plot of the federal significance and on payment a reward to them.

Since the Tax Code of the Russian Federation (article 261) envisages the right to refer the expenditures connected with the search for and estimation of the minerals deposit to the reduction of the taxation base, the compensation sums exceeding those earlier deduced from the taxation base similar expenditures as well as sums of reward paid in case the taxpayer was refused the right to use the plot of entrails are to be included in the profit tax taxation base.

At the same time the Statement approved does not define the procedure for deduction of the sums mentioned from the compensation and reward paid from the funds of the federal budget in case the right to use a plot of entrails was refused to the foreign investor. The absence of the regulation in this sphere can result in the budgets (federal and regional) receiving less sums of profit tax. In concordance with the existing budget legislation the losses of the regional budget profits (to which 90% of the profit tax sums is submitted) in RUSSIAN ECONOMY: TRENDS AND PERSPECTIVES case the federal executive bodies make decisions resulting in the contraction of the profit base are to be repaid from the federal budget. Absence of the particular clarification as to whose responsibility the deduction of the tax from the reward and compensation sums paid to a foreign investor belongs may be interpreted as an absence of the necessary actions (that is dereliction) of the federal authorities, the result being the contraction of the profit base of the regional budgets.

4. According to the letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation from March 5, 2009 No MN-22-6/168@ the procedure on taking on the books and taking off the books the organizations and individual entrepreneurs as tax-payers of the single tax on the imputed income for some kinds of activities with the use of the machine-orientated forms f application that come into effect on 1.01.2009 is clarified. For instance, it is clarified that any taxation body by the place of the entrepreneurial activity fulfillment that has taken on the books (taken off the books) organizations and individual entrepreneurs as single tax on the imputed income tax-payers on the basis of such a machine-orientated application has to notify the taxation body of the place where the organization is situated, the place of dwelling of the individual entrepreneur on this fact no later than a workday following the day of the taking on the books (taking off the books) the organization or the individual entrepreneurs as a single tax on the imputed income tax-payer.

After new registration forms are approved and the software for the formation of the machine-orientated forms of documents is developed the forms and documents will be available on the site of the Federal Tax Service of the Russian Federation. The period for fulfillment of the measures mentioned is the 1st-2nd quarter of 2009. Thus, within the framework of the single tax on the imputed income the transfer will be made from the registration to the application form of taking taxpayers on the books.

5. According to the letter of the Ministry of Finance of the Russian Federation from February 27, 2009 No 03-03-06/1/99 it is clarified that the expenses for the purchase of non-material assets worth less than RUR 20 thousand (less than RUR 10 thousand up to 01.01.2008) can be regarded as material expenses for the purposes of profit taxation and can be deduced form the taxation base.

6. According to the letter of Ministry of Finance of the Russian Federation from February 25, 2009 No 03-07-11/45 the issue on the procedure for the taking into account for the purposes of taxation with VAT the earnings from the sale of services paid at the expense of budgets at the prices regulated by the government (tariffs) is clarified.

On the basis of clause 4 article 149 of the Code in case a tax-payer conduct operations subject to taxation and the operations that are not subject to taxation (exempted from taxation), he should keep the separate record of these operations. The VAT sums paid by the taxpayer by the purchased books (works, services, property rights) are to be deduced or to be transferred to the expenses of the tax-payer in the same proportion in which the purchased goods (works, services, property rights) are used by him for the production and (or) sale of goods (works, services, property rights) levied with or exempted from the taxation.

In case goods (works, services) are sold by the state contracts on the basis of the prices regulated by the state (tariffs), the earnings from such sale in the opinion of the Ministry of Finance of the Russian Federation should not be included in the total earnings used for the purposes of the distribution of the VAT paid earlier in proportion to the turnover levied with and exempted from taxation.

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