The amendments are made to Chapter 23 "Tax on incomes of persons" of the RF Tax Code
The Federal Act N 239-FZ of October 30, 2007 (document is
in Russian) makes additions to
clause 7 of article 217 of part two of the Tax Code of the Russian
Federation (document is in Russian). There is established
additionally, that those sums is not subjects for taxation,
which was received by taxpayers in the form of international,
foreign or Russian premiums for notable achievements in the
sphere of mass-media according to the list of premiums approved
by the RF Government, as well as in the form of premiums awarded
by supreme officials of RF subjects (heads of supreme executive
bodies of state power of RF subjects) for notable achievements
in the fields specified in
clause 7 of article 217 of the RF Tax Code, according to
lists of premiums approved by supreme officials of RF
subjects (heads of supreme executive bodies of state power of
RF subjects).
The amendments are made to the Federal Act "On banks and banking activity"
The Federal Act N 248-FZ of November 2, 2007 (document is
in Russian) makes amendments to
article 29 of the Federal Act "On banks and banking activity"
(document is in Russian), and in accordance with them,
under the contract of banking deposit putted by a citizen on
the terms of its payment upon expiration of definite terms or
upon occurrence of circumstances provided by the contract, bank
can not to reduce unilaterally period of validity of this contract,
to reduce size of interests, to increase or to set commission
remuneration on operations, except cases provided by federal
act.
Besides,
residents, except natural persons - residents, diplomatic representations,
consular institutions of the Russian Federation and other official
representations of the Russian Federation located outside the
territory of the Russian Federation, as well as permanent
representations of the Russian Federation at intergovernmental
and international institutions shall submit to tax bodies under
the place of their recording reports on transfer of funds on
accounts (deposits) in banks outside the territory of the Russian
Federation with confirming banking documents, in order established
by the Government of the Russian Federation under agreement
with the Central Bank of the Russian Federation.
There is specified the procedure for realization of unclaimed thing by a pawn-shop
The Federal Act N 249-FZ of November 2, 2007 (document is
in Russian) makes amendments to
article 13 of the Federal Act "On pawn-shops",
and in accordance with them, realization of unclaimed thing
by a pawn-shop to which claim was made is possible only by means
of public auctions in the case if sum of its evaluation more
than thirty thousand of rubles. In other cases, form and procedure
for realization of unclaimed thing shall be determined by decision
of pawn-shop, is otherwise is not established by loan contract
or storage contract.
There is established the procedure for certification of state experts
The Order of the Federal Agency for Construction and Housing-Communal
Economy N 323 of October 22, 2007 (document is in Russian)
approves
the Statute regulating the procedure for making certification
(re-certification) of state experts in the field of state examination
of project documentation and engineering researches and in particular
fixing the qualification requirements to state experts pursuant
to spheres of their activity, procedure for submission of documents
for certification (re-certification), admission to examination
of qualification, issue of certificate of state expert, prolongation
of period of validity of certificate, forms of examination of
qualification of candidate for receiving of status of state
expert (verbal examination, testing, interview), cases when
certification (re-certification) of state experts may be carried
out without examination of their qualification, as well as basements
for refusal in admission to examination of qualification of
candidate for receiving of status of state expert and cancellation
of certificate of state expert.
There are approved the procedure and terms for performance of deals on transfer of the right of ownership on nuclear materials to a foreign state or a foreign legal entity
The
Decree of the Government of the Russian Federation N 724 of
October 31, 2007 (document is in Russian) approves the procedure
and terms for performance of deals on transfer of the right
of ownership on nuclear materials to a foreign state or a foreign
legal entity, and in accordance with them, decision on transfer
of nuclear materials being within of federal ownership to ownership
of a foreign state or a foreign legal entity shall be made by
the Government of the Russian Federation under submission of
the Federal Agency on Nuclear Energy coordinated with the Federal
Service on Technical and Export Control and other interested
federal executive bodies.
There are approved the Methodical directions for tax bodies on questions of record of major taxpayers
The Order of the Federal Tax Service of Russia N MM-3-09/553@
of September 27, 2007 (document is in Russian) approves
the Methodical recommendations for tax bodies concerning
questions of putting into and putting of the records of major
taxpayers, making amendments to information about major taxpayer
included to the database of the United state registry of taxpayers,
transfer of major taxpayer from interregional inspection of
the Federal Tax Service of Russia on major taxpayers to interregional
inspection of the Federal Tax Service of Russia at changing
of level of tax administration.
