- of incomes received in a natural form as payment for labor
of organizations - agriculture manufacturers;
- of incomes
in a natural form as maintenance with food of employees attracted
for season field works;
- of incomes in money or a
natural form as payment of cost of travel to a place of education
and back;
- of incomes in a natural form received by taxpayers
suffered from acts of terrorism at the Russian Federation territory,
natural disasters or other emergency situations.
The right to receive the social tax deduction on the tax on incomes of natural persons has been granted to a taxpayer in the case of payment of brother's (sister's) education in educational institutions
The Federal Act N 120-FZ of June 3, 2009 (document is in
Russian), which shall putt into effect upon expiration of one
month since the day of its official publication, has added
subclause 2 of clause 1 of article 219 of the Tax Code of the
Russian Federation (document is in Russian) with paragraph
six pursuant to which the right to receive the social deduction
on the tax on incomes of natural persons is applied to taxpayer
- brother (sister) of educating person in the case of payment
of intramural education of brother (sister) in age under 24
in educational institutions.
This provision is applied
to legal relations arisen from January 1, 2009.
The amendments are made to the Federal Act "On joint-stock companies" and the Federal Act "On securities market"
The amendments
putting by
the Federal Act N 115-FZ of June 3, 2009 (document is in
Russian) to
the Federal Act N 208-FZ of "On joint-stock companies"
December 26, 1995 (document is in Russian) have introduced
the new notion of stockholder contract which shall be understood
as contract about execution of rights certified with stocks
an (or) specific features of execution of rights on stocks.
Under a stockholder contract its parties are obliged to execute
of rights certified with stocks in a definite way and (or) to
abstain from executions of such rights.
The amendments
have described the circle of participants of stockholder contract,
the procedure for its conclusion and execution, as well as have
regulated disputed relationships arising at formation of sole
executive body of a company or at pre-term termination
of its authorities.
There has been adopted the Federal Act about activity on receipt of payments of natural persons provided by paying agents
The Federal Act N 103-FZ of June 3, 2009 (document is in
Russian) putting into effect since January 1, 2010 shall regulate
the relations arisen at making of activity on receipt of monetary
funds directing to execution of monetary obligations of a natural
person to the supplier on payment of goods (works, services)
including putting of payment for a dwelling premise and communal
services by the paying agent in accordance with
the Housing Code of the Russian Federation (document is
in Russian), and execution by the paying agent of following
calculations with the supplier, as well as ones directed
to bodies of state power, local self-government and budget institutions.
The Federal Act has established that natural person's monetary
obligation to the supplier is considered as executed in the
size of monetary funds putted to the paying agent except a remuneration
since the moment of their transferring to the paying agent.
Besides there are determined the terms for payments receipt,
the requirements to automatic devices for payments receipt and
the special terms to cashier's check issuing to payer by paying
agent.
There has been adopted the Federal Act on report of the RF Government and the Bank of Russia information about implementation of measures on support of financial markets, banking system, labor market, branches of economic and social policy measures
The Federal Act N 102-FZ of June 3, 2009 (document is in
Russian) has established that report of the RF Government and
the Bank of Russia information about implementation of measures
on support of financial markets, banking system, labor market,
branches of economics, social secure of population and
other social policy measures shall be directed to the State
Duma and the Council of Federation of the Federal Assembly of
the Russian Federation during the period not more than 30 days
after finishing of financial quarter, which shall consider aforesaid
information not later than consideration of a project of the
federal act about the federal budget for 2010 and planning period
of 2011 and 2012 in the first reading.
The Federal Act N 102-FZ of June 3, 2009 shall putt into
effect since the day of its official publication and shall be
valid till the day of consideration of the report of the RF
Government and the Bank of Russia information for 2009 by the
State Duma. At that after the day of putting into effect of
this Federal Act, first such information shall be submitted
to the State Duma for the first half-year 2009 and the fourth
quarter 2008 during the period not longer than 30 days after
finishing of the second quarter 2009.
