The amendments
have specified the procedure for conclusion of contracts in
respect state and municipal property, in particular, they have
specified the period for granting of the rights on this property
without carrying out of an competition or an auction, so there
is specified the list of cases when carrying out of competition
or auction for the right to conclude contracts is not required.
The amendments making by
the Federal Act extend the list of agreements, about which
financial institutions not obliged to send notifications to
antimonopoly body. In particular there arisen such agreements
as: agreement about breaking off earlier reached agreements;
agreement on changing of earlier reached agreements; agreement
not providing change of essential terms of earlier reached agreements;
agreements being preliminary contracts; agreements between
financial institutions not connected with rendering services
to third persons.
In accordance with amendments,
inclusion of the official name "the Russian Federation"
or "Russia", as well as words derived from this name
to firm-name of a legal entity, is admitted only under permission
issuing in order established by the RF Government.
Earlier
clause 4 of article 1473 of the fourth part of the RF Civil
Code established the prohibition to include the official
name "the Russian Federation" or "Russia"
, as well as words derived from this name to firm-name of legal
entities. Exclusions were provided only for federal state unitary
enterprises and joint-stock companies, more than 75 percent
of which stocks belong to the Russian Federation.
The Federal Tax Service has explained certain questions of the procedure for payment of the tax on profit of organizations
In
the Letter N ShC-6-3/765@ of October 24, 2008 (document
is in Russian), the Federal Tax Service has explained certain
questions arisen at changing by taxpayer of the system for payment
of advanced payments on tax on profit of organizations.
The
Tax Body has specified that the system for payment of advanced
payments can not be changed during taxable period, and taxpayers
notifications about changing of the system for payment of advanced
payments, which not correspond to norms of
the Tax Code (document is in Russian), should not be accepted
by tax bodies for execution.
The Decision of the Supreme Arbitration Court has considered a number of provisions of the Direction of the RF State Customs Committee N 1031-r "On exemption from taxation by means of the value-added tax" of 06.11.2001 as invalid
