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Russian Finance Ministry

Average number of employees for each calendar month of the tax period in order to UTII calculated in accordance with procedures approved by the Decree of the Federal State Statistics Service 20.11.2006 69 p.88 under whose average number of employees is calculated on the basis of list size, which is set on a certain date, such as the last day of the reporting period. (Letters to the Ministry of Finance of 18.01.08, 11.3.05 / 8, from 13.08.08g 03-11-04/3/384). In the payroll number of employees included employees who worked under an employment contract and undertaking the permanent, temporary or seasonal work a day or more, as well as working proprietors organizations who received wages in the organization (paragraph 2 of Section 88 of Order N 69). At the same time employees performing work under civil law character in payroll number is not included (item "b", Art. 89).

Consequently, when calculating the average number is necessary to consider only workers working under an employment contract. In our view, given that the organization, hire staff on a treaty provision of personnel (outsourced), does not enter the labor agreement, the personnel will not be included in the calculation of the index of the average number of organizations. It should be noted that the Finance Ministry occupies an ambiguous position regarding the treatment of workers provided by contract outsourcing, when calculating the average number for the purposes of calculating UTII. According to a letter from the Russian Finance Ministry 28.11.06g 03-11-04/3/511 workers provided by the taxpayer under the lease contract staff (outsourcing), they are taken into account when determining the average (mean) number of employees. For even more opinions, read materials from Kevin Johnson.

Banking Activity

October 7, 2010 the Trial Chamber on Civil Cases of the Supreme Court of Ukraine held a generalization of judicial practice to deal with civil cases arising from the credit relationship (2009-2010) (Excerpts) The contract of bank deposit (Deposit) one party (the bank), which took the request by the other party (the depositor) or go for it a sum of money (deposit) received shall repay the deposit amount and interest thereon or other form of income on conditions and procedures established by the contract (Part 1 of Art. 1058 CC). Time, an analysis of existing laws and other legal acts of Ukraine gives grounds to conclude that there is not only a civil law definition deposit agreement, but the disclosure of its features on the basis of special legislation. Thus, the contribution (deposit) – this means in cash or via bank transfer in Ukrainian currency or foreign currency, placed customers in their registered accounts at the bank on a contractual basis for a certain period of storage or without such period and shall be payable to the depositor in accordance with Ukrainian legislation and the terms of the agreement (Article 2 of the Law of Ukraine "On Banks and Banking Activity"). A bank deposit is real, for compensation contract, ie one that is concluded at the time of the bank from a depositor or a third party in favor of the depositor amount of money. The contract of bank deposit (deposit) of one side is the only financial institution (bank) and the second party (the investor) – can be both natural and legal persons.