The new Instruction
is approved in the purposes of establishing of the chart of
accounts and the united procedure for keeping of budgetary accounting
in of state power authorities, administration bodies of
state off-budget funds, administration bodies of territorial
off-budget funds, bodies of local-self-government, budget institutions,
in bodies making cash servicing of execution of budgets of the
Russian Federation budget system and in financial bodies and
administration bodies of state off-budget funds and territorial
off-budget funds drawing up and executing their budgets.
In particular, there is reconsidered correlation
of sum of the tax on profit of organizations calculating to
budgets of different levels in the part of increase of taxes
sums calculating to budgets of the Russian Federation subjects.
There is established that sum of the tax on profit of organizations
shall be calculated to the federal budget on the tax rate of
2 percent, and to budgets of the Russian Federation subjects
- on the tax rate of 18 percent.
This Federal Act
has been published officially in the "Russian Newspaper"
N 267 of December 31, 2008 and has been putted into effect
from the day of its official publication except the provisions
for which other way for enforcement is established.
