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REVIEW OF REGULATORY DOCUMENTS...

One cannot argue with such a position of the Ministry of Finance of the Russian Federation. The sale at the prices regulated by the state (tariffs) does not give an opportunity to apply the standard mechanism of the establishment of VAT as an extra charge to the price by the fixed rate calculated in proportion to the wholesale and retail price: the state retail price can be just slightly different from the wholesale, and even be below it (in this case the producer is subsidized directly from he budget). The turnover based on the state regulated prices cannot be referred even to the turnover levied with VAT. As to the turnover exempted from the taxation the VAT paid earlier (for the purchased goods etc.) are to be deduced as losses. In case the price regulated by the state is applied, there can be no profit at all, as it was already mentioned above. That is the referring of the VAT for losses would lead to the additional increase of the losses subsidized from the budget. As a result of the stated above the position of the Ministry of Finance of the Russian Federation seems to be the best-grounded one.

7. According to the letter of the Ministry of Finance of the Russian Federation from February 24, 2009 No 03-03-06/1/82 the issue on the procedure of the set-off of the advance payments for the profit tax for the branch closed in the accounting period, which was located in one subject of the Russian Federation, to the liabilities of the head office located in another subject of the Russian Federation is clarified.

For instance, it is clarified that in case a separate branch is closed after one or two dates for monthly advance payments have passed during the quarter in which the branch was closed in the corrected tax declarations on the liquidated separate branch the monthly payments for the rest payment dates (that is, correspondingly over 2 or 1 months left before the end of the quarter) can be lifted and at the same time the sums of payment for organization not taking into account its separate branches should be increased by the same amount.

At the same time, as it is clarified by the Ministry of Finance of the Russian Federation, the sum of the excessively paid tax is to be set off for the future payments made by the taxpayer of the same or other taxes, to pay off the arrears on other taxes, fees and fines for the tax violations or is to be returned to the tax-payer. In case all the conditions envisaged by the Tax Code of the Russian Federation are fulfilled the sums of the excessively paid advance payments on the liquidated branch can be set-off for the payment of profit tax by the place of the location of the organizations head office in another region of the Russian Federation.

8. According to the Letter from February 26, 2009 No 03-03-06/1/95 the Ministry of Finance of the Russian Federation clarifies the issue on the recovery of the amortization premium in the sum of the taxable profits in the accounting (taxation) period for the sold fixed assets. This issue has been explained by the Ministry of Finance of the Russian Federation several times, but, taking into account the position of arbitrary courts, this issue has remained disputable up to now and without making certain changes in the version of the Tax Code of the Russian Federation or the clarifications by the Presidium of the Supreme Arbitrary Court it will remain a moot question.

The position of the Ministry of Finance of the Russian Federation is that in case the fixed assets are retired the amortization premium calculated over the accounting (taxation) period should be recovered in the sum of the profits levied with profit tax.

In out opinion this position is absolutely correct from the economic point of view. As a matter of fact according to clause 9 article 258 of the Tax Code of the Russian Federation the amortization is included in the list of tax-payers expenses over the accounting (taxation) period. In case the assets are sold to another tax-payer, that other tax-payer will RUSSIAN ECONOMY: TRENDS AND PERSPECTIVES regard it as expenses in accordance with the Tax Code of the Russian Federation in that accounting (taxation) period, in which he purchased these fixed assets. Consequently, in case the same right is enjoyed by the tax-payer who sold his fixed assets, the one and the same sum of the amortization will be excluded twice from the total profit base of budgets (from the profits of the tax-payer who sold assets and from the profits of the tax-payer who purchased it). This does not correspond to the principle of the taxation system construction in the market environment and creates an apparent way to evade from taxes: to underrate the taxation base one can just organize the system of the reciprocal resale of the same assets.

9. According to the letter by the Ministry of Finance of the Russian Federation from March 2, 2009 No 03-01-15/2-69 it is clarified that the documents completed in accordance with the approved standard are accepted for the taxation purposes. For instance, it is clarified that according to the Statement on making cash payments and (or) payments with the credit cards without the use of cash registers approved by the Decree of the Government of the Russian federation from 06.05.2008 No 359 it is explicitly stated that the individual entrepreneur is to attach a seal to the documents.

This position is disputed by the experts including those of ConsultantPlus system whose comments are supported by the references on the decisions of some arbitrary courts (for instance Federal Arbitrary Court of the Far Eastern Okrug (Federal District), statement from 12.09.2008 No F03-51/08-2/3390). The fact that this issue is obviously badly regulated from the legal point of view, which is aggravated by the responsibility of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation to fulfill the decisions by the Government of the Russian Federation, in practice can lead to ungrounded payments from the federal budgets in accordance with the decisions of the arbitrary courts. It seems advisable for the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation to submit a corresponding enquiry to the Government of the Russian Federation to elucidate the situation.

10. According to the Decree of the Government of the Russian Federation from February 24, 2009 No 165 changes and additions are made to the Classification of fixed assets included in amortization groups approved by the Decree of the Government of the Russian Federation from January 1, 2002 No 1.

11. According to the letter by the Ministry of Finance of the Russian Federation from February 17, 2009 No 03-04-06-01/33 it is clarified that the sum of the full or partial compensation (payment) to natural persons for the period of stay in a sanatorium and health resort of a child of an employee of the organization regardless the age of the child as well as the profits in the form of the full or partial compensation (payment) to natural persons for the period of stay in a sanatorium and health resort of a child below 16 whose parents are not employed by the organization are not a subject of the taxation with the profit tax.

12. According to the Letter by the Ministry of Finance of the Russian Federation from March, 6 2009 No 03-07-15/39 some particular issues connected with the completion of invoices in the light of the anti-crisis Federal Law from 26.11.2008 No 224-FZ coming into effect are clarified.

13. According to the letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation from March, 6 2009 No ShS-17-3/53@, the letter by the Ministry of Finance of the Russian Federation from 20.02.2008 No 03-11REVIEW OF REGULATORY DOCUMENTS...

11/25 the possibility of the combination of the simplified taxation system on the basis of a patent with other regimes of taxation is elucidated.

The norms of the Tax Code of the Russian Federation do not include a prohibition for simultaneous application of the taxation system on the basis of the patents on the kinds of activities envisaged by clause 2 article 346.25.1 of the Code and the simplified taxation system envisaged by articles 346.11 - 346.25 of the Code by a tax-payer, as well for the taxation system in the form of the single tax on the imputed income for some kinds of economic activities and the general taxation regime with regard to other kinds of activities.

This is why as it is explained by the Ministry of Finance of the Russian Federation, an individual entrepreneur conducting several kinds of entrepreneurial activity may combine the application of the simplified taxation system on the basis of a patent with other regimes of taxation.

14. According to the Letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation from March 2, 2009 No ShS-20-3/234 the issue on the procedure for accounting when taxing with the profit tax and VAT the property in the form of the humanitarian aid made at the expense of the funds allocated by the foreign countries through the authorized non-commercial organizations as well as the list of documents testifying the correspondence of such aid with the statements of the Federal Law from 04.05.1999 No 95-FZ On gratuitous aid (assistance) of the Russian Federation and on making changes and additions to some legislative acts of the Russian Federation on taxes and on the establishment of privileges for payments to the state off-budget funds in connection with the conduction of gratuitous aid (assistance) to the Russian Federation is clarified.

For instance, it is clarified that in correspondence with subparagraph 6 paragraph article 251 of the Tax Code of the Russian Federation when defining the taxation base for the profit tax profits in the form funds and other property received in the form of the gratuitous aid according to the procedure established by the Federal Law No 95-FZ should not be taken into account. At the same time the document testifying the fact that the funds, goods, works and services belong to the humanitarian or technical aid (assistance) is the certificate issued in accordance with the established procedure. Such aid is exempted from VAT (in concordance with subparagraph 19 paragraph 2 article 149 of the Tax Code of the Russian Federation with the exception for excisable goods).

In accordance with subparagraph 14 paragraph 1 article 251 chapter 25 of the Tax Code of the Russian Federation when defining the taxation base for the profit tax profits in the form of property received by a tax-payer within the framework of the purposeful financing, including grants, are not taken into account. The list of organizations whose grants are not included in the taxation base of the profit tax is approved by the Government of the Russian Federation.

RUSSIAN ECONOMY: TRENDS AND PERSPECTIVES REVIEW OF BUDGETARY LEGISLATION M.Goldin In March a number of events took place in the field of the budgetary legislation: according to the Decrees of the Government of the Russian Federation the rules for subsidies distribution by the subjects of the Russian Federation to support small- and medium-scale enterprises were established and the procedure for the compensation of deposits in the Savings Bank of the Russian Federation (Sberbank) opened before June 20, 1991 in 2009 was stated.

According to the decree of the Government of the Russian Federation from 27.02.No 178 On distribution and provision of subsidies from the federal budget of the Russian Federation aimed at the state support for small- and medium-scale enterprises, including farms the rules for the distribution of subsidies among the subjects of the Russian Federation aimed to support small- and medium-scale enterprises were established.

The subsidies are granted in order to co-finance the expense liabilities of a subject of the Russian Federation, evolving when fulfilling the measures implemented within the framework of providing state support for the small- and medium-scale business in the subject of the Russian Federation mentioned, aimed at provision of favorable conditions for the development of small- and medium-scale enterprises, increasing the number of the subjects of small- and medium-scale business, providing the employment for the population, raising the amount of goods (work, services) produced by the subjects of small- and medium-scale enterprises and envisaging:

a) Creation and development of infrastructure to support the subjects of small-scale business (business hatchers) ;

b) Support for small- and medium-scale enterprises, producing and selling goods (works, services), intended for export;

c) Development of the system for crediting of small- and medium-scale enterprises;

d) Formation and development of the infrastructure to support small- and mediumscale enterprises in the scientific and technological sphere;

e) Fulfillment of other measures aimed at supporting and developing small and medium-scale enterprises;

f) Keeping the record of small- and medium-scale enterprises that receive the state support for small- and medium-scale enterprises (further referred to as the records).

Subsidies (excluding the subsidies to fulfill the measures on keeping the records of the recipients of the state support for small- and medium-scale enterprises) are granted to the budgets of the subjects of the Russian Federation that have passed the contest according to the procedure and on conditions that were established by the Order of the Ministry for Economic Development of the Russian Federation from 30.01.2009 No 31 On steps for fulfilling the measures of the state support for the small-scale enterprises in 2009.

The rules contain the formulas for calculation, for instance, the amount of the subsidy, granted to the subject of the Russian Federation in the next financial year; distribution of unclaimed subsidies; definition of the amount of the level of co-financing of the expense liability of the subject of the Russian Federation at the expense of the subsidy.

According to the decree of the Government of the Russian Federation from 02.03.No 188 On procedure for making compensation payments in 2009 to some categories of citizens of the Russian Federation by the deposits in the Savings Bank of the Russian REVIEW OF BUDGETARY LEGISLATION Federation the procedure for the compensation in 2009 for the deposits in the Sberbank of the Russian Federation opened before June 20, 1991 was established.

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