The following issues are scheduled for discussion at the Government Presidium meeting on July 5, 2010:
1. Draft federal law On Amendment to Article 34629 Part 2 of the Tax Code of the Russian Federation
The draft federal law On Amendment to Article 34629 Part 2 of the Tax Code of the Russian Federation was introduced by the Ministry of Finance of the Russian Federation.
The draft federal law introduces an amendment to the taxation system (in chapter 263 of the Tax Code of the Russian Federation) in the form of a uniform imputed income tax for specified activities. This amendment refines the procedure for taxing entrepreneurial activities in which vending machines are used.
According to article 34627 of the Code, in relation to chapter 263 of the Code, retail trade involving vending machines may be considered a stationary commercial network with no retail space or a retail delivery trade. Based on this definition, various physical parameters and base amounts of monthly profitability are used when calculating a uniform imputed income tax. So, a base profit in the amount of 9,000 roubles per single sales outlet is used when the place of sale does not exceed five (5) square meters. A base profit in the amount of 1,800 roubles per one square meter per sales outlet is used when the sales outlet exceeds five (5) square meters. A base profit in the amount of 4,500 roubles per employee is used for a retail delivery trade.
In addition, vending machines may be used to provide public food services that are considered a retail trade in relation to chapter 263 of the Code.
This draft law specifies a new list of entrepreneurial activities, corresponding physical parameters and base profit amounts used to calculate the uniform imputed income tax.
The amount of base profit in relation to the specified entrepreneurial activity is proposed at 4,500 roubles per month per vending machine. This base profit equals the base profit specified in chapter 263 of the tax code for delivery and sales entrepreneurial activity (4,500 roubles per month per employee).
The adoption of the draft federal law On Amendment to Article 34629 Part 2 of the Tax Code of the Russian Federation will contribute to the state programme to support small business, form a favourable tax climate for entrepreneurial activity and develop competitiveness.
2. Draft federal law On ratifying the Agreement on Mutual Notification of Ballistic Missiles and Space Booster Rockets Launches between the Government of the Russian Federation and the Government of the People's Republic of China
The draft federal law was introduced by the Ministry of Foreign Affairs of the Russian Federation and the Ministry of Defence of the Russian Federation.
The Agreement on Mutual Notification of Ballistic Missiles and Space Booster Rockets Launches was signed by the Government of the Russian Federation and the Government of the People's Republic of China on October 13, 2009, in Beijing.
The Agreement will establish a mechanism for mutual notification about planned and actual launches of ballistic missiles and space booster rockets to avoid any misinterpretation of such launches.
According to sub-point "d" of point 1 Article 15 of the federal law On International Agreements of the Russian Federation, this Agreement is to be ratified, as it regulates issues concerning the defence capability of the Russian Federation.
3. Submitting for ratification to the President of the Russian Federation the Agreement on Mutual Legal Support in Criminal Cases between the Russian Federation and Japan
The draft federal law was introduced by the Ministry of Foreign Affairs of the Russian Federation and the Ministry of Justice of the Russian Federation.
The Agreement on Mutual Legal Support in Criminal Cases was signed by the Russian Federation and Japan on May 12, 2009, in Tokyo.
The Agreement aims to regulate Russian-Japanese relations concerning the issues of mutual legal support in criminal cases and aims to establish a regulatory and legal framework for bilateral cooperation in criminal law and for the protection of rights and the lawful interests of the citizens of the two countries.
Under this Agreement, the parties shall provide mutual legal aid in criminal cases on a reciprocal basis and in conformity with all terms set out in this Agreement.
The Agreement contains rules other than those provided by the legislation of the Russian Federation. In particular, according to sub-points 1, 3 and 4 of point 1 Article 3, the request to provide legal help may be denied in the case of a request that is connected with a political crime or does not conform to the requirements of the Agreement, or if there is reasonable grounds to suspect that the request for assistance was made for criminal prosecution or to penalize a person because of his ethnicity or nationality, religion, ethnic origin, political views or gender or that this person may be harmed for any of these reasons.
The Agreement also contains standards regarding the basic rights and freedoms or a person and citizen. Thus, item 4 Article 13 provides security guarantees for an individual who appeals to the competent body of the requesting Party. This individual is not subject to detention or limitation of freedom within the premises of the requesting Party owing to any action or accusation that preceded the departure of the specified individual from the premises of the requesting Party. The given individual is also under no obligation to give testimony on any other legal case or render help in any other investigation apart from the case and investigation specified in the request.
The Agreement is to be ratified according to sub-point "a" and "b" of point 1 and point 2 Article 15 of the federal law On International Agreements of the Russian Federation and on the basis of item 1 Article 20 of the Agreement.
4. Introduction of amendments to various acts of the Government of the Russian Federation
The draft resolution of the Government of the Russian Federation On the Introduction of Amendments to Various Acts of the Government of the Russian Federation, aimed to regulate some resolutions of the Government of the Russian Federation in conformity with the legislation of the Russian Federation, was introduced by the Federal Tariff Service of Russia.
According to Article 5 of the federal law On Natural Monopolies, the Government of the Russian Federation adopted resolution No. 950 On Participation of Charge Regulation Executive Bodies of Constituent Entities of the Russian Federation in Executing State Regulation and Control over the Activities of Natural Monopolies as of December 10, 2008, according to which the federal executive body for natural monopolies regulation approves the list of natural monopolies that provide services at transport terminals, ports and airports that are regulated by an authorised federal executive body.
In this respect, the draft resolution proposes the introduction of amendments to resolution No. 239 of the Government of the Russian Federation On Measures to Arrange State Regulation of Prices (Charges) as of March 7, 1995, entitling the Federal Tariff Service of Russia with the authority to approve the above-mentioned list.
Due to the fact that, under Article 6 of the federal law On Natural Monopolies, the Government of the Russian Federation has the power to approve the list of goods (work, services) of natural monopolies the prices (charges) for which are regulated by the state and the procedure for the regulation of prices (charges) for these goods (work, services), including the basic principles of price formation and the rules of state regulation and control, the draft resolution provides exclusion for the corresponding authorities from the Provisions on the Federal Tariff Service.
Therewith, the draft resolution provides an extension of the authority of the Federal Tariff Service of Russia in railway freight transport, specifically it is proposed to exclude the word "freight" from paragraph 5 point 5.2.1 of the Provisions, as, according to resolution No. 643 of the Government of the Russian Federation as of August 5, 2009, the authority of the Federal Tariff Service of Russia is not limited to adopting legal acts exclusively in the sphere of railway freight transport.
5. Introduction of amendments to the Provisions on entitling the Federal Service for Cultural Heritage Protection with the authority to designate cultural objects for protection, the perimeters of the protected area and the use of cultural heritage objects of federal significance
The draft resolution of the Government of the Russian Federation regarding this issue was introduced by the Ministry of Culture of the Russian Federation and envisages entitling the Federal Service for Cultural Heritage Protection with the authority to designate a cultural object for protection (the particular features of objects that served as a basis for including them in the uniform state register and subject to obligatory preservation), the perimeters of the protected area and the use of the cultural heritage objects of federal significance.
Under the federal law On Cultural Heritage Objects (Cultural and Historical Monuments) of Peoples of the Russian Federation, this information is included in the certification of the object, one of the documents necessary for state registration of rights on immovable property and transactions made with it and for executing transactions with the cultural heritage object or the land plot where the archeological heritage object is located.
According to the federal law On Cultural Heritage Objects (Cultural and Historical Monuments) of Peoples of the Russian Federation and the laws on the privatisation of state and municipal property, the information about particular features of the object under protection is an obligatory component of the protection obligations registered at the conclusion of a lease contract or a gratuitous use agreement and when privatising the cultural heritage object or the property of a unitary enterprise within which this cultural heritage object is privatised.
The federal law On Cultural Heritage Objects (Cultural and Historical Monuments) of Peoples of the Russian Federation (sub-point 11 point 2 Article 33) refers the establishment of perimeters of the premises of cultural heritage objects as a specially-regulated urban construction project for the state protection of cultural heritage objects. According to Article 5 of the federal law, the land plots within the premises of a cultural heritage object are considered areas of historical and cultural significance.
The use of land plots that are exempt from urban construction regulations or do not have urban construction regulations is defined by authorised federal executive bodies.
The adoption of the project resolution aims to close the existing gaps in the legislation regarding the protection of cultural heritage objects.
6. Forming an organisational committee for the preparation and management of Russia-Ukraine interregional economic forums
The draft executive order of the Government on this issue was introduced by the Ministry of Regional Development of the Russian Federation.
The president's instructions as of May 6, 2010, served as a basis for drawing up the draft executive order.
During President Dmitry Medvedev's working visit to Ukraine (April 21, 2010, Kharkov), an agreement on holding Russia-Ukraine interregional economic forums was reached with the Ukrainian Party.
In order to organise this work, the draft executive order of the Government of the Russian Federation provides for the formation of an organisational committee to prepare and hold such forums.
Moscow,
July 4, 2010
* The contents of the news releases of the Department of News Service and Information are the presentation of materials provided by federal executive bodies for discussion at the meeting of the Government Presidium of the Russian Federation.
