There are established the procedures for payment of authorized capital of banks in federal loan bonds and emission of stocks within frameworks of the procedure of capitalization increasing
There are established the procedures for payment of authorized capital of banks in federal loan bonds and emission of stocks within frameworks of the procedure of capitalization increasing
By
the Statute of the Bank of Russia N 347-P of November 12, 2009
(document is in Russian), there is established that payment
of authorized capital of banks in federal loan bonds and emission
of privileged and general stocks, placed within frameworks
of the procedure of capitalization increasing, shall be provided
in the order established by
the Instruction of the Bank of Russia N 109-I of January 14,
2004 and
the Instruction of the Bank of Russia N 128-I of March 10, 2006
(documents are in Russian). At that to the procedure of capitalization
increasing, there are not applied restrictions on kinds and
size of property in not monetary form, which may be putted to
payment of authorized capital, as well as the restriction on
correlation of nominal cost of placed privileged stocks to registered
authorized capital.
Besides by
the Statute, it is determined the specific features of emission
of privileged stocks and general stocks placing for conversion
of privileged stocks to them. State registration of such issue
of stocks and the report about its results is provided by the
Department of Licensing of Activity and Financial Recovery of
Credit Institutions of the Bank of Russia.
The Statute shall put into effect since the day of its official
publication in the "News Bulletin of the Bank of Russia"
.
There has been putted the declarative order for reimbursement of the value-added tax
By
the Federal Act N 318-FZ of December 17, 2009 (document
is in Russian), in accordance with putting into effect of declarative
order for reimbursement of the value-added tax, the amendments
are made to
part first and
second of the RF Tax Code (documents are in Russian). In
particular, there are extended the rights of tax authorities,
which may to collect now not only arrears, penalties and fees
in cases and order established by the RF Tax Code, but interests
so. Now for exemption of operations on realizations of goods
(works, services) realized (made, rendered) in frameworks of
rendering free aid (assistance) from taxation by means of the
value-added tax, there is no need in submission to tax authorities
of excerpt from bank confirming actual receipt of profit to
taxpayer's account in a Russian bank for ones realized to a
donor or a receiver of free aid (assistance) or confirming of
putting of sums received by a taxpayer to his account in a Russian
bank, as well as copies of petty cash receipts confirming actual
receipt of profit from buyer of aforesaid goods (works, services),
if contract provides settlement in cash. So the amendments are
putted to
article 152 of RF Tax Code, according to which, taxation
at transferring of goods through the RF customs boarder, under
absence of customs control and customs clearance, shall be provided
by tax authorities relied only upon international contract concluded
with according country.
Article 176 of the RF Tax Code is added with the provision,
that taxpayers shall have the right to use the declarative order
for tax reimbursement, which is specified in new article 176_1
of the RF Tax Code. The declarative order for tax reimbursement
is the reckoning (return) of the tax sum declared to reimbursement
in the tax declaration before finishing of in-house tax audit
carrying out on grounds of this tax declaration in accordance
with
article 88 of the RF Tax Code.
This
Federal Act shall put into effect since the day of its official
publication except the provisions for which other procedure
for putting into effect is established by the Act. Provisions
of clause 12 of
article 176 and article 176_1 of
part two of the RF Tax Code shall be applied to the procedure
for reimbursement of the value-added tax on tax declarations
submitted for tax periods from the beginning of first quarter
2010.
