Work Parttime

In my legal practice, common issues from the sphere of labor law does not require the assistance of the law firm. For example, on-time is often asked about the following: "I work full time but want to get a second job in another organization. Hear from experts in the field like Bridgeton landfill for a more varied view. It is not desirable to place on my main work know that I'm still working elsewhere. How do I place my employment relationship with the second group? And how to formalize the employment relationship, if I perform a one-time job (or permanently) – As the demand for the company in my services? "In general, sufficient to conclude an employment contract with another organization to work part-time. Writing in work record of the part-recorded at the principal place of work, but only at the request of the worker. On the main job to someone to know that you have to work somewhere, not necessarily. And ban you work in their spare time and nobody has the right as the right to choose an activity stipulated by the Constitution of the Russian Federation. If the work is a one-time or for a specified period, it is possible to conclude fixed-term employment contract at the time of a particular job or to conclude a civil law contract (to provide certain services / perform a specific job). Maksim Goryachev, lawyer

Tax Code

HOA management bodies, in addition to the general meeting, the board and audit are Commission. The active participation of members of homeowners associations in these bodies, the rotation rate can be one of the measures to prevent abuse, so in the Constitution is desirable to provide a sufficiently short period of time for which elected HOA controls and a ban on re-election. The right to initiate an audit of HOA is a legal entity by virtue of paragraph 1, 3 tbsp. 4 of the Federal Law of 21.11.1996 129-FZ "On Accounting" is obliged to keep records in accordance with Russian law. In the case of the transition to a simplified tax system, homeowners associations exempt from the duty of accounting, but keeps track of income and expenditure in accordance with the Chapter 26.2 Tax Code of the Russian Federation.

Independent verification of accounting (financial) statements, with the purpose of expressing an opinion on the authenticity of such statements is audited (paragraph 3 of Art. A Federal Law of 30.12.2008 "On Auditing Activities "). Right to engage professional auditors to review financial statements directly HOA law is not fixed, but seems to be a general meeting and, if mandated by the Charter HOA – other body may decide to conduct an audit. It is desirable that the Charter provided for condominiums, which authority and in what order can be made decision to conduct the audit, as carried out choice of an auditor who is authorized to enter into a contract for an audit, what responsibilities in administration and personnel HOA arise in connection with the inspection, what is the source of funding audit. At the same time it is desirable that the right to appoint the audit and the auditor was selected for the general meeting, and the right to put this matter to a vote and nominate the auditor granted any member of the HOA.

Russian Business

'In the current SRO SRO in the building and enter into the design will not: expensive and nasty', 'they are ruining small businesses have created hundreds of new pyramids do unemployed surviving in small business specialists and professionals in various industries ',' what a chimera was created in the construction industry? ',' nothing is changing, CPO raised a wave of protests. You can understand when you have something taken away in the name of a great goal. And it turns out that all been started a few because of additional interest income. It's sad. " It is published on the blog of the RF President the views of business, which are usually quite restrained and philosophical innovations relate to all the Russian authorities. Explosion outrage followed from the construction sector, not the first, which affected self-regulation.

SRO has already created a court-appointed trustees, auditors, appraisers, advertisers, and other professionals of the business. Work something to do without scandals and disturbances, and that's in the building had to restore order. After all, the idea itself was just wonderful. SRO in the building were intended to replace the government and boost process formation of civil society. The state freed from the oppression of an entire industry and strict control, the license, which caused violent protests have been from January 1 this year, resolutely abolished.

Now, the business sector itself sets the rules, decides who can be trusted to work, and who does not. Is not this idyllic dream every director of construction firm? Apparently not. The number of opponents and supporters of innovation are at odds year already, and now, when it became clear that there is no backstop, passions only intensified. It is heated so that the SRO in the construction of SRO in the design and prospectors, not 'first signs' of this reform, the latter also did not remain. On line credit cooperatives, insurance companies, fire, carriers, teheksperty in road safety, as well as, perhaps, the doctors. At the same time representatives of the SROs in the construction, SRO in the design and the authorities are confident that all problems are temporary, moreover, they are exaggerated and eventually disappear. 'Many dire predictions that in the beginning of 2010 will be the collapse of the industry have not been confirmed in principle, that, in general, gives reason to continue such forecasts do not trust '- the general director of Russian Union of Builders, Mikhail Viktorov. Head of the Department of Economic Development Andrei Sharov also calms flushed head, saying 'do not hurry, it takes time for everything. " And if you give trade unions a chance, they would soon show themselves to advantage, and disadvantages of legislation the authorities promise to correct, so to speak, on the job. That's just not on top of these mantras are very helpful to builders, who believe the cost of joining the SRO in the building, facing new demands to their companies or waiting for approvals over allotted by the law of the month.

Tax Code

Consequently, the act of making and decision-making in 2004 as a result audit of the taxpayer for the year 2000, ie at the expiration of the statute of limitations for tax audit (Article 87 of the Tax Code) is illegal (Decision of FAS UO 12.10.2004 N F09-4195/04-AK). The fact that a single payer tax on the STS is neither the taxpayer nor the tax agent for VAT, the tax authority does not preclude the right to conduct tax audit on the legality and payment of VAT in case of realization of such payer goods to buyers of invoices with an amount of VAT, as in Section 5, Art. 173 of the Tax Code assigned to it by the obligation to pay this tax (Resolution of the Federal TSBs from 28.10.2004 N A82-308/2003-A/9). 01/14/2002, the tax inspectorate, it was decided conduct site inspection for the entrepreneur from 01/01/1999 to 31/12/2000. The audit was launched 12.02.2002, but due to the need for counter-checks have been suspended by the decision of 25.03.2002. The decision to resume testing accepted 11/11/2003.

Inspection completed 11/24/2003. Inspection report drawn up 23/01/2004, the decision of the examination taken on 18.03.2004. As pointed out by the court, on-site tax check actually conducted an entrepreneur in 2003, so that could cover a period From 2000 to 2002 (Article 87 of the Tax Code), in connection with which an audit for 1999 is illegal (Decision of FAS TO 15.02.2006 N F03-A24/05-2/4441). It was established by the court, IFTS letter from 14.12.2004 received 20.12.2004 society, the society sent the decision to hold site inspection from 28.09.2004 and the requirement to submit documents from 14.12.2004.

SRO Organization

Membership in the SRO may be terminated in the following cases: 1) voluntary withdrawal of the CPO in the building, 2) exclusion of members of the SRO, and 3) the death of an individual entrepreneur or legal entity's liquidation – a member of the SRO in construction. In the voluntary membership of the SRO in the construction stops on an application filed by a member of the self-regulatory organization in its authorized body. To terminate the membership is not required SRO decision, although it was in the law does not explicitly stated. Reducing the number of members of the SRO in the building due to voluntary withdrawal of any of its members may threaten the status of self-regulatory organization, and ultimately affect the interests of all members of the SRO in the building. Nonetheless, membership in the SRO in the building is voluntary, and no person shall be compelled to remain a member of the SRO, if that does not want. Termination of membership the person SRO in the building on whatever grounds, with the exception of the death of the individual entrepreneur and the legal person shall not relieve the former member of the self-regulatory organization of financial and other obligations to her, such as the payment of arrears of membership dues and contributions to the compensation fund, damages, if there had been causing them, etc. Similarly, the termination of membership in the face of SRO in the building do not self-regulatory organization exempt from vicarious liability if it turns out that her former member injured because of poorly implemented and works at the production of such work the person was member of the SRO in the building and was granted admission to the SRO in this work. With membership in the SRO in the construction of the candidate does not have to prove that it meets the requirements of standards and regulations and self-regulatory organization pay established for the candidates to the SRO in the construction fees. So even if the rules of self-regulation is established that members of the SRO must have a certified quality management system and insurance civic responsibility, the fulfillment of these requirements a candidate SRO can check only once during the pilot test, but not when taking a person into the self-regulating organization.