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Monitoring of the Federal Legislation dated 25.12.2006
Federal Law No. 239-FZ of December 21, 2006 on the Amendments to Article 7 of the Law of the Russian Federation on the Pension Support for Persons Having Undergone Military Service, Service in the Bodies of Internal Affairs, State Fire Service, Bodies of Control of Circulation of Narcotic Drugs and Psychotropic Substances, Institutions and Bodies of the Criminal Execution System and Their Families and Article 3 of the Federal Law on the State Pension Support in the Russian Federation
The amendments grant the right for two pensions simultaneously to all widows of servicemen and employees of the law enforcement bodies whose death occurred because of execution of service duties that reached pension age and did not marry again.
Federal Law No. 233-FZ of December 18, 2006 on the Amendments to the Federal Law on the Budget Classification of the Russian Federation
The amendments refine the structure of classification of incomes, functional classification of expenses of the budgets of the Russian Federation, classification of sources of financing of the deficits of budgets, as well as the list of administrators of resources of the federal budget.
The need to adopt the given refinements is associated with the changes in the execution of the budgets of 2006, the structure of classification of incomes of the budgets of the Russian Federation, functional and economic classification of expenses of the budgets of the Russian Federation, classification of the sources of financing of the deficits of the budgets of the Russian Federation, as well as the structure of appendices pertaining to administrators of receipts in the budgets of the Russian Federation and chief administrators of resources of the federal budget - administrators of sources of financing of the deficit of the federal budget.
To bring the classification of incomes of the budgets of the Russian Federation in compliance with the provisions of the Budget Code of the Russian Federation and the Federal Law on the federal budget for the year 2007 specifying the normatives of distribution of the main types of receipts among the budgets of the budget system of the Russian Federation, group "000 1 00 00000 00 0000 000 Incomes" of the classification of incomes of the budgets of the Russian Federation is extended to include individual codes of the budget classification for: incomes from operations with products needing special storage conditions; resources paid out by importers to the customs bodies for excise duty stamps and other incomes.
Appropriate changes are introduced in the classification of incomes for the deposits of natural diamonds pursuant to the handing over to the budgets of the subjects of the Russian Federation of the federal part of the tax on extraction of mineral resources pertaining to natural diamonds, lumpsum payments for the use of subsoil resources in certain cases specified in the licenses (bonuses) for the cases of use of subsoil resources on the territory of the Russian Federation. The incomes part envisages payment for the state expert evaluation of the mineral reserves, geological, economic and ecological information on the parts of subsoil resources granted for use to be transferred on the federal and regional levels.
Pursuant to the Federal Law on the general principles of organisation of local government in the Russian Federation, the Law refines the meaning of the element code "03" of the classification of incomes of the budgets of the Russian Federation corresponding to the budgets of intracity municipal formations of cities of federal significance of Moscow and St.Petersburg.
To improve transparency of financial flows pertaining to received and transferred interbudget transfers, the types of incomes of group "000 2 00 00000 00 0000 000 Receipts from Gratuitous Sources" are being brought in compliance with the types of expenses.
Expired federal targeted programs (subprograms) are excluded, with the list of targeted items of expenses being extended to include new programs (subprograms). To monitor implementation of the national projects, targeted items are introduced - 104 00 00 "Federal Targeted Program "Housing" (Stage 2)", 106 00 00 "Construction of Federal Centres of High Medical Technologies", 107 00 00 "Construction of Modern Perinatal Centres".
A special targeted item is introduced to provide for the uniformity of registration of implementation of the targeted municipal programs.
To provide for control of the use of resources handed over in the from of subsidies and subventions from the federal budget to other budgets of the budget system, there are special types of expenses to register handed over resources, as well as to make payments at the expense of the mentioned resources.
The Federal Law is entered into force from the day of publication and covers legal relations emerging in the course of drawing up and execution of budgets of all levels beginning with budgets for the year 2007.
The need to adopt the given refinements is associated with the changes in the execution of the budgets of 2006, the structure of classification of incomes of the budgets of the Russian Federation, functional and economic classification of expenses of the budgets of the Russian Federation, classification of the sources of financing of the deficits of the budgets of the Russian Federation, as well as the structure of appendices pertaining to administrators of receipts in the budgets of the Russian Federation and chief administrators of resources of the federal budget - administrators of sources of financing of the deficit of the federal budget.
To bring the classification of incomes of the budgets of the Russian Federation in compliance with the provisions of the Budget Code of the Russian Federation and the Federal Law on the federal budget for the year 2007 specifying the normatives of distribution of the main types of receipts among the budgets of the budget system of the Russian Federation, group "000 1 00 00000 00 0000 000 Incomes" of the classification of incomes of the budgets of the Russian Federation is extended to include individual codes of the budget classification for: incomes from operations with products needing special storage conditions; resources paid out by importers to the customs bodies for excise duty stamps and other incomes.
Appropriate changes are introduced in the classification of incomes for the deposits of natural diamonds pursuant to the handing over to the budgets of the subjects of the Russian Federation of the federal part of the tax on extraction of mineral resources pertaining to natural diamonds, lumpsum payments for the use of subsoil resources in certain cases specified in the licenses (bonuses) for the cases of use of subsoil resources on the territory of the Russian Federation. The incomes part envisages payment for the state expert evaluation of the mineral reserves, geological, economic and ecological information on the parts of subsoil resources granted for use to be transferred on the federal and regional levels.
Pursuant to the Federal Law on the general principles of organisation of local government in the Russian Federation, the Law refines the meaning of the element code "03" of the classification of incomes of the budgets of the Russian Federation corresponding to the budgets of intracity municipal formations of cities of federal significance of Moscow and St.Petersburg.
To improve transparency of financial flows pertaining to received and transferred interbudget transfers, the types of incomes of group "000 2 00 00000 00 0000 000 Receipts from Gratuitous Sources" are being brought in compliance with the types of expenses.
Expired federal targeted programs (subprograms) are excluded, with the list of targeted items of expenses being extended to include new programs (subprograms). To monitor implementation of the national projects, targeted items are introduced - 104 00 00 "Federal Targeted Program "Housing" (Stage 2)", 106 00 00 "Construction of Federal Centres of High Medical Technologies", 107 00 00 "Construction of Modern Perinatal Centres".
A special targeted item is introduced to provide for the uniformity of registration of implementation of the targeted municipal programs.
To provide for control of the use of resources handed over in the from of subsidies and subventions from the federal budget to other budgets of the budget system, there are special types of expenses to register handed over resources, as well as to make payments at the expense of the mentioned resources.
The Federal Law is entered into force from the day of publication and covers legal relations emerging in the course of drawing up and execution of budgets of all levels beginning with budgets for the year 2007.
Decision of the Government of the Russian Federation No. 782 of December 20, 2006 "Issues of Organisation of Sale of the Federal Property"
The document is adopted in execution of the Decrees of the President of the Russian Federation No. 314 of March 9, 2004 on the system and structure of the federal bodies of executive power and No. 649 of May 20, 2004 "Issues of the Structure of the Federal Bodies of Executive Power".
Thus, the Federal Agency of Federal Property Management is empowered with authority in the sphere of sale of the federal property through public offering in compliance with the legislation on privatisation. The sphere of reference of the Federal Agency of Federal Property Management includes the right to fix the initial price of the sold property; the amount of permitted reduction of the initial price; the period permitting a reduction of the initial price and the minimum permitted price of the offering. From the moment of inclusion of the federally owned stocks of the joint-stock company in the forecasted plan (program) of privatisation of the federal property, the owner of the mentioned stocks in the register of stock-holders is the Russian Federation represented by the Federal Agency of Federal Property Management.
The Decision defines also the status of the Russian Fund of Federal Property, its limiting manning table. The property of the Russian Federation is handed over to the Russian Fund of Federal Property for operative control. The fund implements the functions of organisation of sale of privatised federal property; sale of arrested, confiscated, movable non-appropriated, withdrawn and other property converted in the property of the Russian Federation. The Decision also defines the authority of the Russian Fund of Federal Property in the sphere of implementation on behalf of the Russian Federation of the rights of the stock-holder of the joint-stock companies.
Amendments are introduced in the charter of the specialised state institution Russian Fund of Federal Property operating under the auspices of the Government of the Russian Federation that was endorsed by the Decision of the Government of the Russian Federation No. 925 of December 25, 2002.
Thus, the Federal Agency of Federal Property Management is empowered with authority in the sphere of sale of the federal property through public offering in compliance with the legislation on privatisation. The sphere of reference of the Federal Agency of Federal Property Management includes the right to fix the initial price of the sold property; the amount of permitted reduction of the initial price; the period permitting a reduction of the initial price and the minimum permitted price of the offering. From the moment of inclusion of the federally owned stocks of the joint-stock company in the forecasted plan (program) of privatisation of the federal property, the owner of the mentioned stocks in the register of stock-holders is the Russian Federation represented by the Federal Agency of Federal Property Management.
The Decision defines also the status of the Russian Fund of Federal Property, its limiting manning table. The property of the Russian Federation is handed over to the Russian Fund of Federal Property for operative control. The fund implements the functions of organisation of sale of privatised federal property; sale of arrested, confiscated, movable non-appropriated, withdrawn and other property converted in the property of the Russian Federation. The Decision also defines the authority of the Russian Fund of Federal Property in the sphere of implementation on behalf of the Russian Federation of the rights of the stock-holder of the joint-stock companies.
Amendments are introduced in the charter of the specialised state institution Russian Fund of Federal Property operating under the auspices of the Government of the Russian Federation that was endorsed by the Decision of the Government of the Russian Federation No. 925 of December 25, 2002.
Order of the Government of the Russian Federation No. 1760-r of December 18, 2006
Endorses the strategy of the state youth policy of the Russian Federation for the period until 2016 defining the key directions of activities to create conditions for a successful socialisation and self-actualisation of the young people, development of their potential in the interests of Russia.
The strategy is oriented primarily on the citizens of the Russian Federation aged 14 to 30 including the ones finding themselves in a harsh situation, as well as the young families.
Taking into account the scale of the tasks and the limited recourses, implementation of the state youth policy is based on the principle of isolation of priority directions: involving the young people in social practices and providing information on opportunities of development; development of creative activities of the young people; integration in the society of young people having found themselves in a harsh situation.
The following projects are envisaged in the framework of priority directions: "New Outlook", "Volunteer of Russia", "Carrier", "Young Family of Russia" in the first priority direction; "Team" and "Success in Your Hands" in the second priority direction and "A Step Forward" in the third priority direction.
For each project, the Ministry of Education and Science of Russia works out, together with bodies of the subjects of the Russian Federation in charge of the work with the young population, a specification containing the goals of the appropriate priority direction, the main federal and regional priorities and the target figures of the state youth policy. Scientific and public youth organisations will be attracted.
The strategy is oriented primarily on the citizens of the Russian Federation aged 14 to 30 including the ones finding themselves in a harsh situation, as well as the young families.
Taking into account the scale of the tasks and the limited recourses, implementation of the state youth policy is based on the principle of isolation of priority directions: involving the young people in social practices and providing information on opportunities of development; development of creative activities of the young people; integration in the society of young people having found themselves in a harsh situation.
The following projects are envisaged in the framework of priority directions: "New Outlook", "Volunteer of Russia", "Carrier", "Young Family of Russia" in the first priority direction; "Team" and "Success in Your Hands" in the second priority direction and "A Step Forward" in the third priority direction.
For each project, the Ministry of Education and Science of Russia works out, together with bodies of the subjects of the Russian Federation in charge of the work with the young population, a specification containing the goals of the appropriate priority direction, the main federal and regional priorities and the target figures of the state youth policy. Scientific and public youth organisations will be attracted.
Order of the Federal Tax Service No. SAE-3-19/798@ of November 21, 2006 on the Endorsement of the Procedure of Organisation of Work to Grant a Respite, Extension Schedule, Investment Tax Credit for the Payment of Taxes and Fees
In pursuance of the Federal Law No. 137-FZ of June 27, 2006, from January 1, 2007 changes the procedure of granting respites (extension schedules) in the payment of taxes and fees. In particular, abandons the institute of the "tax credit", with the deadline for the respite (extension schedule) granted by the tax body being increased from 6 months to one year. A respite for the payment of taxes may be granted at the Decision of the Government of the Russian Federation for more than one year (however, not greater than 3 years).
Decisions to change the time limit of payment of the federal taxes and fees in the form of respites and extension schedules for up to one year, as well as in the form of investment tax credits, and decisions to suspend temporarily the payment of debts in federal taxes and fees shall be taken by the Federal Tax Service of Russia; similar decisions pertaining to regional and local taxes and fees - by the department of the Federal Tax Service of Russia in the subject of the Russian Federation at the place of location (residence) of the interested person in coordination with appropriate financial bodies of the subject of the Russian Federation, municipal formations.
When applying for the change of the time limit of payment of taxes and fees, the taxpayer submits on the obligatory basis a similar common packet of documents as was envisaged before. Besides, a list of documents is specified depending on the reasons of change of the time limits of payment of taxes and fees.
In particular, when the property status of the natural person excludes opportunities of payment of the tax as a single act (Subitem 4 of Item 2 of Article 64 of the Tax Code of the Russian Federation), a copy of the contract of guarantee is presented - certified appropriately - that was concluded according to the procedure envisaged in Article 74 of the Tax Code of the Russian Federation, or the documents of the property to be used as an object of mortgage and the draft mortgage contract signed by the mortgager.
The Order specifies the procedure to draw up the contract of guarantee submitted to get the respite, extension schedule or investment tax credit. To draw up the contract, the taxpayer and the guarantor must apply simultaneously with a written application to the department of the Federal Tax Service of Russia in the appropriate subject of the Russian Federation. The contract of guarantee on behalf of the tax bodies are processed and concluded by the departments of the Federal Tax Service of Russia in the subjects of the Russian Federation. As before, the contract of guarantee for the amount greater than Rbl 20 million is sent for processing and coordination to the Federal Tax Service of Russia.
The Order is entered into force from January 1, 2007.
Registered in the Ministry of Justice of the Russian Federation on December 19, 2006. Reg. No. 8636.
Decisions to change the time limit of payment of the federal taxes and fees in the form of respites and extension schedules for up to one year, as well as in the form of investment tax credits, and decisions to suspend temporarily the payment of debts in federal taxes and fees shall be taken by the Federal Tax Service of Russia; similar decisions pertaining to regional and local taxes and fees - by the department of the Federal Tax Service of Russia in the subject of the Russian Federation at the place of location (residence) of the interested person in coordination with appropriate financial bodies of the subject of the Russian Federation, municipal formations.
When applying for the change of the time limit of payment of taxes and fees, the taxpayer submits on the obligatory basis a similar common packet of documents as was envisaged before. Besides, a list of documents is specified depending on the reasons of change of the time limits of payment of taxes and fees.
In particular, when the property status of the natural person excludes opportunities of payment of the tax as a single act (Subitem 4 of Item 2 of Article 64 of the Tax Code of the Russian Federation), a copy of the contract of guarantee is presented - certified appropriately - that was concluded according to the procedure envisaged in Article 74 of the Tax Code of the Russian Federation, or the documents of the property to be used as an object of mortgage and the draft mortgage contract signed by the mortgager.
The Order specifies the procedure to draw up the contract of guarantee submitted to get the respite, extension schedule or investment tax credit. To draw up the contract, the taxpayer and the guarantor must apply simultaneously with a written application to the department of the Federal Tax Service of Russia in the appropriate subject of the Russian Federation. The contract of guarantee on behalf of the tax bodies are processed and concluded by the departments of the Federal Tax Service of Russia in the subjects of the Russian Federation. As before, the contract of guarantee for the amount greater than Rbl 20 million is sent for processing and coordination to the Federal Tax Service of Russia.
The Order is entered into force from January 1, 2007.
Registered in the Ministry of Justice of the Russian Federation on December 19, 2006. Reg. No. 8636.
Order of the Federal Service for Tariff Rates No. 351-t/2 of December 9, 2006 on the Indexing of Payments and Fees for the Transportation Services and Works Pertaining to Passengers, Hand Luggage, Cargo, Storage of Hand Luggage and Cargo
From January 12, 2007, indexes 1.12 times the payments and fees for the transportation services and works pertaining to passengers, hand luggage, cargo, storage of hand luggage and cargo specified in the Order of the Federal Service for Tariff Rates of Russia No. 614-t/2 of December 13, 2005 on the payments and fees for the transportation services and works pertaining to passengers, hand luggage, cargo, storage of hand luggage and cargo.
Registered in the Ministry of Justice of the Russian Federation on December 18, 2006. Reg. No. 8625.
Registered in the Ministry of Justice of the Russian Federation on December 18, 2006. Reg. No. 8625.
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