24.12.2006
I. Normative documents.
22.12.2006 / Ñadis/
The order and tariffs of insurance premium for compulsory social insurance
There have been fixed the order and tariffs of insurance premium for compulsory social insurance against production accidents and occupational diseases in 2007 (The Federal Law of 19.12.2006 #235-FL)
22.12.2006 /Garant/
The order of the Federal Tax Service of the 1st December 2006. ¹SAE – 3 – 19/824@ “About the fixation of the Order of sending the rating authority decision to the bank about the stay in the operations with accounts of tax-payers or of a fiscal agent in a bank and the decision about the abolition of the stay in the operations with accounts of tax-payers or of a fiscal agent in a bank on paper.
From the 1st of January the changes in the RF Tax Code come into effect according to which the order of the stay in the operations with accounts of organizations and entrepreneurs with a view to ensure the execution of the decision of a tax collection has been specified.
In particular, the decision about the stay in the operations with accounts of tax-payers or of a fiscal agent is to be referred by the rating authority to the bank on paper or in an electronic format, whereas the decision about the abolition of stay in the operations with accounts in a bank is presented to a bank representative on receipt or is sent to a bank in an electronic format. The stay in the operations with accounts operates from the moment of receiving the respective decision to the moment of abolition of this decision.
In accordance with the fixed Order, when it is impossible to refer the mentioned decision to a bank electronically it is sent by advice-of-receipt post or is presented by the rating authority to a bank representative on receipt.
The moment of receiving by a bank of the rating authority decision about stay in the operations with accounts with a bank is the date and time stated in the advice-of-receipt (in case the decision is sent by advice-of-receipt post) or the date and time stated in the note of receiving the decision (in case the decision is presented on receipt).
The Order comes into effect from the 1st of January 2007.
21.12.2006/Garant/
The Federal Law of 18.12.2006. #231-FL “About implementing the 4th part of the RF Civil Code”
The 4th part of the RF Civil Code comes into effect from the 1st of January 2008.
Pending arrangement of the laws and other legal acts operating on the territory of the RF in accordance with the 4th part of the RF Civil Code and other legal acts as well as the USSR legal acts currently in force are used only so far they contradict the 4th part of the Code.
From the day of implementing the 4th part of the Code, containing the full codification of the legal norms about the intellectual property, the following norms are recognized invalid: the RSFSR Civil Code of 1964, the RF Patent Law of 1992, the RF laws of 1992 “About trade marks, service laws and origin of goods”, “About the legal safeguard of programmes for electronic computers and database”, “About the legal safeguard of the integrated circuit topology”, the RF laws of 1993 “About copyrights and adjacent rights”, “About selective achievements” and some other legislative acts. Besides, the statute about a firm, ratified by the Resolution of the USSR Central Executive Committee and the People’s Commissars Council of 2.06.1927, and the Fundamentals of the Civil Legislation of the USSR of 1991 are recognized valid on the territory of the RF.
The 4th part of the Code is applied to the legal relations appeared after its implementing. As for the legal relations appeared before implementing the 4th part of the Code, this part is applied to those rights and duties which will appear after its coming into effect. The rights, safeguarded by the moment of implementing of the 4th part of the Civil Code of the RF, are still safeguarded according to the rules of this part.
Besides, the necessary changes are being made to the 1st, 2nd and 3rd parts of the Civil Code and some other legal acts, in particular, to the Family Code, federal laws “About banks and banking activity”, “About agricultural cooperation”, “About joint-stock companies”, “About producers’ co-operatives”, “About limited liability companies”, “About governmental and municipal unitary enterprises” and others.
The Federal Law comes into effect from the day of its official publishing except for separate articles coming into effect from 01.01.2008.
19.112.2006 /Garant/
The Resolution of the RF Government of 13.12.2006. # 760 “About the ratification of the Rules of joining and interaction of communications networks for spreading of TV and radio broadcasting programmes”.
By providing the communication statements with the right to connect their electric communication network to the public network on the basis of the treaty about connecting networks, the Federal Law “About network” fixes the duty of public network statements to provide other communication statements with the connection services according to the Rules regulated by the RF Government.
The connection of TV and radio broadcasting networks and their interacting operates in the presence of the contracts about spreading of TV and radio broadcasting programmes with the same broadcaster or its legal representative.
The rules come into effect from 01.03.2007.
II. Official interpretations
15.12.2006 /Garant/
The Letter of the Federal Tax Service of 02.11.2006. #ST – 6 – 21/1062 “About organizations’ property tax”
The taxable object for the organizations’ property tax for Russian organizations is movable and immovable property taken into account on the balance as the objects of fixed assets.
The objects of the housing stock, being the objects of immovable property and taken into account on the balance as the objects of fixed assets, refer to the taxable objects for the organizations’ property tax. At that, the objects are excluded from the objects the redemption of which by means of amortization charging is not provided.
15.12.2006 /Garant/
The letter of Federal Service for labour and employment of 20.11.2006. #1904-6-1
The vacation pay used to be calculated on the basis of actually added salary for the period of previous calendar months. But since the 6th of October 2006 the average earnings have been calculated on the basis of the salary for the previous 12 calendar months. The new order of calculating average earnings is used in case an employee is provided with a vacation after 06.10.2006.
When average earnings are calculated, all the kinds of payment used by the corresponding organization and foreseen by the salary system are taken into account irrespective of the sources of these payments. To define average earnings with a view of a vacation pay it is necessary to state: settlement days for calculating average earnings; the amount of the salary for settlement days; average day earnings to pay the vacation; the number of vacation days to be paid; the amount of earnings for a vacation pay.
In case one or several months of the settlement days are worked not to the full, the average earnings for a vacation pay is defined by dividing the amount of actually added salary for the settlement days by the amount consisted of an average monthly number of calendar days (29.4, before 06.10.2006 – 29.6), multiplied by the number of fully worked months, and the number of calendar days in the months not worked to the full for the settlement days. At that, the number of calendar days in the months worked not to the full is figured out by means of multiplying working days in the calendar of a five-day working week falling on worked time to the full, by coefficient 1.4.
III. The forms of record-keeping and accounting.
18.12.2006 /Double entry/
The Ministry of Finance is going to change the form of a declaration for Unified Social Tax (UST) in April.
One will have to account for UST for the 1st quarter 2007 according to new forms, says “Chief Accountant” (“GlavBookh”) referring to the deputy chief of the income tax and UST Division of the Department of Custom-Tariff policy of the Ministry of Finance, Lubov Kotova.
The work at new forms is being in progress at the Ministry of Finance now. “The title page will be changed. In particular, the Chief Accountant’s signature will disappear”, - the “GlavBookh” correspondent is quoting the words of the official. Besides, it is supposed that new forms will exclude the sections where aggregates for organizations with authorized dealerships are reflected.
According to Ms Kotova, the officials will try to ratify the blanks about a month earlier giving accounts for the 1st quarter of 2007.
18.12.06 /Double entry/
New profits tax declaration
The Ministry of Finance of the RF worked out a new profits tax declaration. The “Double Entry” correspondent got to know that. The new blank takes into account all the innovations of Chapter 25 of the RF Tax Code, introduced since 01.01.2007. In particular, from this year profits of the previous years can be taken into account decreasing taxable profits of the current period without limits that should be reflected in the new Declaration. Besides, tax collectors should take into account the new requirements of the 1st part of the RF Tax Code introduced by the Federal Law of 27.07.06 #137-FL since 01.01.2007. Besides, paragraph 7 of the article 80 of the RF Tax Code in the new edition has limited the list of information which may be provided by the declaration form. That is why the new Declaration will contain only the following information:-the kind of Declaration: primary (correcting); - name of the rating authority; -the location of an organization (its authorized dealership); -the full name of an organization (its authorized dealership); - the taxpayer’s telephone number. So, there will not be space for the Main Government Register Number on the title page of the Declaration; for the sake of identification of an organization it will be enough to put down the TIN (Taxpayer Identification Number) and the Code of the reason for putting into the taxpayers’ list. In the Tax Department of the MOF they hope that the Ministry of Justice will register the new blank on-the-fly. After that the officials will start working out a reductive version of the Declaration for the firms which did not have any financial and economic activity for the taxable period.
IV. The Federal Arbitrage Resolutions for federal districts.
13.12.2006 /Cadis/
Filling in invoices with the help of ballpoint pens.
Filling in invoices by a combined method, including the help of ballpoint pens, as well as giving by a customer the invoices with the same numbers, from one and the same supplier for different periods do not testify against the taxpayer’s carelessness and are not reasons for not accepting the amount of tax for deduction.
V. Projects
VI. Miscellaneous
19.12.2006
“The Tax Authority” has changed.
The name of the new head of the tax Department of the MOF has become known. The head of the Tax and Customs Policy department, Mikhail Motorin, will be replaced by Ilia Trunin. The new head of the Department is 30. Till recently he has headed the laboratory of fiscal federalism and subnational finances’ problems. Also he participated in working out the VAT chapter of the tax Code.
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