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The federal law of 30.10.2009, N 242-ÔÇ
“On modifying article 373 of the second part of the Tax code of the Russian Federation”
The definition of tax bearer of the wealth tax of organizations was specified
According to the changes brought in point 1 of article 373 of the Tax code of the Russian Federation, the organizations having the property recognized as an object of taxation will be admitted as tax bearers of the given tax according to article 374 of the Tax code of the Russian Federation. The amendments were caused by the fact that on the basis of the working edition of the named norm, the organizations which are recognized as tax bearers of the wealth tax of the organizations and not having any property in the sheets as object of taxation, are obliged to present “zero” declarations to taxing authorities. The aim of the modification was to reduce labor expenditures of organizations on preparations of tax accounts, and also to the acceptance of the reporting and its processing by taxing authorities. The law becomes valid one month after the date of its official publication, but not earlier than the first day of the next tax period for the wealth tax of the organizations.
The federal law of 09.11.2009, N 249-ÔÇ
“On changes in the Administrative offences code of the Russian Federation”
Positions of the Administrative offences code of the Russian Federations on calling persons to administrative responsibility without drawing up of a report were specified
It was established, in particular, that in case of administrative punishment as a warning or administrative penalty, the administrative offence case is considered open since the moment of the appropriate decision taken (i.e. decisions on business about purpose of administrative punishment as a warning or administrative penalty). Thus the copy of the decision should be given to the person the decision was taken on and also to the victim at his request. Besides in particular, article 32.3 of the Administrative offences code of the Russian Federation providing the order of execution of the decision on administrative penalty at the place of an administrative offence was recognized as lost its force.
The federal law of 28.11.2009, N 282-ÔÇ
“On changes in chapters 22 and 28 of the second part of the Tax code of the Russian Federation”
Changes were brought in some chapters of the Tax code of the Russian Federation regulating excises and the transport tax
Tax rates were increased for some kinds of excise-duty goods, in particular the rate for ethyl alcohol produced from all kinds of raw material (including ethyl crude alcohol from all kinds of raw material) from January 1 till December 31, 2010 will make 30.50 roubles per liter of the waterless ethyl alcohol (before the modification – 27.70 roubles). The rates of excises were increased on tobacco products, cars, motor oils and virgin gasoline. The order of calculation of the amount of the excise on alcohol products with the volume fractions of ethyl alcohol over 9 percent was specified.
It was determined also that the rates established in the Tax code of the Russian Federation for the transport tax can be increased (reduced) by laws of the subjects of the Russian Federation, but no more than ten times (before modification - no more than five times).
The present Federal law comes into force since January 1, 2010, but not earlier than one month after the date of its official publication and not earlier than the first day of the next tax period for the appropriate tax.
The decision of the Government of the Russian Federation of 28.10.2009, N 854
“On additional measures of the state support to the subjects of small and medium-size businesses”
Subjects of the Russian Federation will be provided in 2009 with grants supposed to increase levels of capitalization of guarantee funds and bail funds included in the infrastructure of support to render to the subjects of small and medium-size businesses
Means of the federal budget at the amount of 7500 million rubles were directed according to the Federal law “On the federal budget for 2009 and for the scheduled period 2010 and 2011” to arrange the grants. Grants are given with a view of financial support to the activity dealing with the guarantees to be provided for carrying out of obligations under credits drawn in the Russian credit organizations by subjects of small and medium-size businesses, and under contracts of leasing concluded by leasing providers with subjects of small and medium-size businesses. Grants are given according to “The Rules for distribution and providing of grants... “, approved by the decision of the Government of the Russian Federation of 27.02.2009, N 178, with allowance for that the volume of the grant to the budget of the subject of the Russian Federation, determined with the formula of distribution of grants, should not exceed 200 million rubles, and a level of co-financing of the account obligation of the subject of the Russian Federation due to the federal budget, as stipulated by the Decision, makes up 95 percent.
The decision of the Governmen of the Russian FederatioN of 29.10.2009, N 860
“On requirements to the providing of general purpose highways with road service objects to be placed within the limits of the right of way”
Minimally necessary requirements were approved for the providing of general purpose highways of federal, regional or intermunicipal, local value with road service objects
It is stipulated, in particular, that objects of road service of various kinds can to be united in uniform complexes; accommodation of each kind of objects of road service within the limits of the right of way of the highway of the appropriate class and a category is carried out according to the planning documents on the right of way territory with allowance for participants of traffic of requirements minimally necessary to serve the objects of road service; on the objects of road service placed within the limits of the right of way of highways, the rendering of minimally necessary services is provided according to the approved requirements (accommodation of a camping, motel, a platform of rest, point of public catering, a gasoline station, washing point, a trading enterprise, servicing deport).
The decision of the Government of the Russian Federation of 29.10.2009, N 864
“On changes in the federal special program “Modernization of transport system of Russia (2002 - 2010)“
The total amount of financing of the Federal special program “Modernization of transport system of Russia (2002 - 2010)” was reduced
According to the changes brought in the Decision of the Government of the Russian Federation of 05.12.2001, N 848, the amount of financing of the Program was reduced from 4644,9 billion rubles down to 4469,5 billion rubles. The new wording stated, in particular: the list of the basic actions of the Program; appendix “Charges on realization of the subprogram “Railway transportation”; the list of actions which are carried out with participation of the federal budget in 2006 - 2009; target parameters of the subprogram “Highways”; volumes of financing of overhaul, repair and the maintenance of general purpose highways of federal value and artificial constructions on them.
The order of the Governmen of the Russian Federation of 05.11.2009, N 1653-P
The list of works directly linked with the maintenance of transport safety was approved
Article 10 of the Federal law of 09.02.2007, N 16-ÔÇ “On transport safety” provides restrictions in the personnel employment directly linked with the maintenance of transport safety. Such work places will not be accessible to the persons with an outstanding or not taken off conviction for a deliberate crime, registered at health establishments as mental disease patient, alcoholic or drug addict. According to the authorized List the works directly linked with the maintenance of transport safety, in particular, are as follows: accreditation of specialized organizations in transport safety; an estimation of vulnerability of objects of a transport infrastructure and vehicles; control and supervision in the maintenance of transport safety, etc.
The decision of the Government of the Russian Federation of 16.11.2009, N 934
“On compensation of harm caused by vehicles transporting heavy cargoes on highways of the Russian Federation”
The procedure of compensation by owners of vehicles transporting heavy cargoes on highways in the Russian Federation of harm caused to highways was determined
According to the approved Rules, harm caused to highways by vehicles is subject to compensation by owners of vehicles. The payment as compensation of harm is made during the registration of a special permission on movement of vehicles. The calculation, charge and collection of the payment as compensation of harm is organized by the Federal road agency, executive authorities of subjects of the Russian Federation, institutions of local government, owners of private highways in relation accordingly to the sites of highways of federal value, regional or intermunicipal value, local value, sites of private highways a vehicle will be moving on.
The decision of the Government of the Russian Federation of 23.11.2009, N 950
“On changes in the decision of the Government of the Russian Federation of October 16, 2001, N 730”
Forms of the certificate allowing international motor transportations, and admission cards for vehicles carrying out international motor haulage of cargoes and passengers are regarded as protected polygraphists production of level “B”
Respective alterations were brought in the Decision of the Government of the Russian Federation of October 16, 2001, N 730 “On approval of the Regulations on the admission of the Russian carriers to carry out international motor transportations”.
The decision of the Government of the Russian Federation of 26.11.2009, N 956
“On changes in the decision of the Government of the Russian Federation of October 12, 2005, N 609”
Changes were brought in the special technical rules “On requirements to emissions by the vehicles which are let out to operate in the Russian Federation of harmful (polluting) substances”
The changes were brought in to make the Rules conform to the current legislation. In particular, the Rules specify objects of technical regulations. They are: motor vehicles and engines of the internal combustion intended for installation in motor vehicles of certain categories allowed to operate in the Russian Federation (in former edition – motor vehicles allowed to operate in the Russian Federation, and the engines of internal combustion mounted in them regarding emissions, and also fuel for such engines). Excluded from the objects of technical regulation were, in particular: motor vehicles belonging to natural persons which were registered at a division of motor licensing and inspection department of the Russian Federations outside the Russian Federation; the engines of internal combustion delivered as spare parts for the purpose of repair of motor vehicles in operation. Ecological classification of motor vehicles and engines of internal combustion depending on a level of emissions of harmful (polluting) substances has a new wording, the Basic technical requirements to characteristics of fuel for motor vehicles were excluded from the Rules.
The order of the Ministry of finance of the Russian Federation of 01.10.2009, N 101n
“On changes in the rules of formation of insurance reserves on other than life insurance approved by the Ministry of finance of the Russian Federation, the order of June 11, 2002, N 51N”
It was registered by the Ministry of Justice of the Russian Federation on 06.11.2009, N 15190.
The procedure of calculation of limiting size of stabilization reserve from January 1, 2010 till December 31, 2012 was established on obligatory civil liability of owners of vehicles (OSAGO)
Specifications were added in “ Rules of formation of insurance reserves on other than life insurance” according to which difference between incomes and charges of the insurer for first quarter, half-year, nine months, the calendar year, exceeding 5 percent of the specified incomes, goes on to the increase of stabilization reserve on OSAGO until the given reserve reaches the limiting size equal to 10 percent of the size of the occurred, but not declared losses on OSAGO. The additions brought in the specified Rules, establish the procedure of calculation in the period from January 1, 2010 till December 31, 2012 of the limiting size of stabilization reserve on OSAGO. With allowance for the given circumstance, amendments were brought in tables 18 and 19 for calculation of insurance reserves on other insurance than life insurance.
The order of the FCS of the Russian Federation of 25.08.2009, N 1560
“On the approval of realization of inspection of documents and data after the release of goods and (or) vehicles”
It was registered by the Ministry of justice of the Russian Federation on 20.11.2009, N 15262.
The procedure of realization of inspection of documents and data after the release of goods and (or) vehicles was developed
According to the approved Order, inspection of documents and data is a form of customs supervision and will be carried out with a view of verification of the documents submitted at the customs get-up of goods and (or) vehicles, reliability of data contained in them, and also correctness of their registration. The check of reliability of data is carried out by their comparison to the information received from other sources, including by results of realization of other forms of customs supervision, the analysis of data of special customs statistics, processing of data with use of software, and also other ways which are not forbidden by the legislation of the Russian Federation. The check will be carried out on the basis, in particular, of assignments of higher customs authorities, the materials which arrived from law-enforcement and other supervising bodies, messages of mass media, and also messages and applications of Russian and foreign legal and natural persons.
The order of the FCS of the Russian Federation of 15.10.2009, N 1887
“On changes in the order of the FCS of RUSSIA of June 20, 2005, N 558”
It was registered by the Ministry of justice of the Russian Federation on 26.11.2009, N 15325.
There is a new edition of the List of the customs houses competent to make customs operations with goods transported through ATA carnets procedure
In particular, the specified list includes: a customs post of the “Airport Ufa” of Bashkortostan customs authorities, customs post MAPP “Pogranichny” of the Ussuriysk customs authorities (For the information: ATA carnet is an international customs document on temporary import of goods, equated to the customs declaration for the purposes of customs registration at application of the customs treatment of the temporary import, allowing to identify the goods, and used as the international working guarantee of maintenance of payment of customs dues and taxes).