There are approved theRegulations about of registration and application of check-out technics
By
the RF Government Decree from July, 23rd, 2007 N 470 (document
is in Russian) there are approved
the Regulations about of registration and application of
the check-out technics used by the organizations and individual
businessmen which defines the requirements shown tocheck-out
technics, the order and conditions of its registration and application
at realization of cash monetary calculations and (or) calculations
with use of payment cards, thus
the given Regulations does not extend on check-out technics
used by the credit organizations at fulfilment of cash operations.
For the registration
of check-out technics the user represents to tax body the application
on which the passport of check-out technics and the contract
about its technical support are applied. The tax body not later
than 5 working days from the date of representation of the application
and necessary documents registers check-out technics by entering
data on it into the book of the account of check-out technics
and simultaneously gives out to the user a card of registration
of check-out technics.
There are approved the Features of realization of settlement operations by the credit organization after a response of the license for realization of bank operations
By the Directions
of Bank of Russia from July, 5th, 2007 N 1853-U (document is
in Russian) there are approved the Features of realization of
settlement operations by the credit organization after a response
of the license for realization of bank operations and about
the accounts used by committee of bankruptcy (the liquidator,
the liquidating commission).
There is regulated the Delivery of sanctions to performance of transit flights of foreign courts through air space of the Russian Federation
The order of the Federal aeronavigation service from July, 20th,
2007 N 69 (document is in Russian) regulates delivery
of sanctions to performance of transit flights of foreign courts
through air space of the Russian Federation, and also there
are certained documents and the information, required for delivery
of sanctions to single flights with non-commercial objectives,
depending on their accessory to civil aircraft operators. Sanctions
will be made out for the term specified in inquiry but not more
than for 1 year.
The Act establishes two criteria of reference of the enterprises
to subjects of small and average business: average number of
workers and proceeds from realization of the goods, works, services
(without taking into account the VAT) or balance cost of actives
for previous calendar year. Limiting values of the second criterion
are defined by the Government for each category of subjects
of small and average business. Besides there are established
features of legal regulation of subjects of small and average
business. In particular, the special tax modes, the simplified
rules of conducting tax and book keeping, tax declarations under
the simplified form under separate taxes and tax collections
are stipulated.
The Act inures since January, 1st, 2008, except for separate
norms.
The criminal liability for nonpayment of wages, pensions, grants, grants and other payments is toughened
The Federal Act from July, 24th, 2007 N 203-FZ (document
is in Russian) in a new wording stated
article 145_1 of the Criminal code of the Russian Federation
( document is in Russian), establishing the criminal liability
for nonpayment of wages, pensions, grants, grants and other
payments. Now the subject of the given crime will be not only
the head of the organization, but also the employer - the physical
person. Also the sanction for the given crime is strengthened:
nonpayment over two months of wages, pensions, grants, grants
and other payments established by the law, will be punished
by the penalty at a rate of up to hundred twenty thousand roubles
(earlier - up to eighty thousand roubles) or at a rate of wages
or other income condemned for the period till one year (earlier
- about six months), and the same act which has entailed heavy
consequences, will be punished by the penalty at a rate of from
hundred thousand up to five hundred thousand roubles (earlier
- up to three hundred thousand roubles) or at a rate of wages
or other income condemned for the period from one year till
three years (earlier - till two years).
There is approved the uniform of the simplified tax declaration and the order of its filling
By
the order of the Ministry of Finance of Russia from July, 10th,
2007 N 62n (document is in Russian) there is approved
the uniform of the simplified tax declaration, which is
to be represented by the persons recognized as a tax bearers
under one or more taxes, not carrying out operation, as a result
of which there is a movement of money resources on their accounts
in banks (in cash department of the organization) according
to taxes, and not having objects of the taxation on these taxes.
The declaration is to be represented not later 20-th date following
after expired quarter, half-year, 9 months, calendar year.
There are established exclusive tariffs for transportations of containers from the third countries in the third countries by transit on the Russian railways
By
the Orders of RF Ministry of Transport from June, 27th, 2007
N 81 and
from July, 2nd, 2007 N 86 (documents are in Russian) till
December, 31st, 2007 inclusive there is stablished the exclusive
tariffs for transportations of containers from the third countries
in the third countries by transit on the Russian railways depending
on a route and a tonnage of the containers.
There is added the list of codes of kinds of articles of food according to the All-Russian qualifier of production, taxable on the added cost under the tax rate of 10 percent at realization
