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For the purpose of efficient use of the funds of the federal budget it had been suggested to add the list of goods, works and services, the advance payments on which may be provided for at the rate of 100% of the amount of the agreement (contract), having included in this category the contract on acquiring equipment, petroleum, oil and lubricants and the compulsory insurance of civil responsibility of the owners of transport means.

The resolution provides for general instructions for all the federal bodies of executive power, being the administrators of revenue collections to the federal budget, chief administrators of the funds of the federal budget, as well as distribution of obligations and responsibility for implementation of concrete articles of the Federal law "On the Federal Budget for 2006" between the federal bodies of executive power.

The administrators of revenue collections to the federal budget must every quarter submit to MinFin of Russia the forecasts of monthly revenue collections and the source of financing the federal budget deficit and take measures for provision of such collections to the federal budget, as well as the reduction of debt on payment of taxes, dues and other compulsory payments. It is noted in the report that while the powers of the administrators of revenues are assigned to the federal bodies of executive power only the second year, additional measures are required to mobilize the realization of such powers. Thus, the administrators of revenue collection are entrusted to ensure, within the 2-month period after coming into force of the considered resolution, setting of legal acts, that establish assigning of respective powers of administrator of revenue collection of the federal budget to their territorial agency bodies and institutions.

It is planned to retain special control over assuming budgetary obligations by federal institutions and the federal government bodies. Obligations on payment of communal services and rental payment for the use of property must be registered by them in the territorial bodies of the Federal treasury; in addition, the federal institutions are to submit to the bodies of the Federal treasury the budget estimate concerning revenues received from the entrepreneurial and other revenue-producing activity.

The dates are specified of submission (by chief administrators) to the Ministry of Economic Development and Trade and MinFin of Russia of documents that confirm the existence of design and estimate documentation, as of April 1, 2006 (approved in the established order), for all funded construction sites and objects, and also, in combination with Rosimushchestvo (Federal Property Management Agency), the documents that confirm signing of contracts (as of April 1, 2006) on transferring to the federal property of part of the stock of joint stock companies. The funds, provided for funding the construction sites and objects, with respect to which the supporting documents will not be submitted before April 7, 2006, are subject to redistribution.

In addi0tion, the presented resolution contains two annexes, which represent an additional list of acts of the RF Government, adopted in previous years in execution of individual articles of laws on the budget, the force of which is prolonged for 2006, as well as additions to the list of acts of the RF Government, into which amendments are introduced associated with the Federal law "On the federal budget for 2006" (generally, changes concern the specification of the dates, time of validity, and the name of the legal act ).

Bolshakova E.A.

An overview of the normative documents concerning the issues of taxation adopted in December 2005-January 1. By Letter of the Federal Tax Service No GI-6-22/30 of 18 January 2006, Letter of the RF Ministry of Finance No 03-11-02/85 of 28. 12. 2005 (concerning the procedure for the application of the deflator coefficient in the course of transition to the simplified system of taxation in accordance with Item 2 of Article 346.12 and Item 4 of Article 346.13 of Chapter 26.2 of the RF Tax Code) was dispatched for general information and guidance.

In accordance with Federal Law No 101-FZ of 21 July 2005, starting from 1 January 2005, the amount of maximum income restricting the right to transfer to the simplified system of taxation is to be increased from 11 to 15 million roubles, while the maximum amount of incomes, the exceeding of which by the results of a reporting (tax) period represents one of the grounds for losing the right to apply the simplified system of taxation, is also to be increased - from 15 to 20 million roubles.

The same law has introduced the rule for indexing the maximum incomes by a deflator-coefficient, which is to be annually set for every subsequent calendar year. The deflator coefficient must be officially published in accordance with the procedure established by the Government of the Russian Federation.

By Order of the RF Ministry of Economic Development No 284 of 3 November 2005, the deflator coefficient for the year 2006 is set equal to 1.132.

Thus, the said deflator-coefficient must be used for indexing the value of the maximum amount of incomes received during the first nine months of 2006 (15 million roubles), which restricts the right of organizations to transfer to the simplified system of taxation from 1 January 2007.

At the same time, the value of the maximum amount of incomes (20 million roubles), which precludes, when being reached, the use of the simplified system of taxation, is not to be indexed in the year 2006. The aforesaid value of the maximum amount of incomes is to be indexed by the deflator coefficient calculated for the year 2007.

2. Letter of the Federal Tax Service No MM-6-03/18 of 13 January 2006 and Letter of the RF Ministry of Finance No 03-04-15/117 of 20. 12. 2005 have clarified the issue concerning the refunding of VAT paid at the rate of 0 %, in particular, in the event of performing the works (or services) dealing with the escorting, transporting, loading and re-loading of goods being exported out of the territory of the Russian Federation or imported into the Russian Federation by Russian carriers, and also other similar works (or services) dealing with the reprocessing of the goods placed under the customs regimes for the reprocessing of goods in the customs territory and under customs supervision.

In order to obtain the refunding of a previously paid tax, the taxpayer-carrier must indicate, in the invoice, the value of the works before tax, and to indicate the rate of the tax as equal to 0.

In the event of indicating, in an invoice, any other tax rate, such an invoice cannot serve as a legal justification for accepting the tax amounts presented by the taxpayer for deduction. In this event, VAT must be paid by the taxpayer from its own means.

The letter of the Federal Tax Service clarifies that the tax agencies are obliged to provide the carriers with a copy of a customs declaration so as to confirm their right to refund the amount of the value added tax in the event of applying the tax rate equal to 0 %, and the refusal to provide such a copy can be appealed against in courts.

3. Letter of the Federal Tax Service No MM-6-03/2010 of 29 December 2005 as coordinated with the RF Ministry of Finance (Letter No 03-04-015/95 of 25. 11. 2005) has clarified the procedure for the application by banks, as from 1 January 2006, of the provision stipulated in Item 5, Article 170 of the RF Tax Code concerning the payments of VAT. The moment of determination of the tax base must be the earliest of the following dates: the day of dispatching (or transferring) the goods (or works, or services, or property rights); the day of payment. So far as banks, when calculating the value added tax, have the right to include in their expenditures the amounts of VAT paid to the suppliers for the goods (or works, or services) being purchased, the payment of VAT on taxable transactions can also be transferred into the budget gradually, alongside the payments being received. The amounts of VAT paid to suppliers when purchasing goods (or works, or services), including fixed and non-material assets, which are necessary for primary production activities, are also to be included in the expenditures deducted from the tax base when the profits tax is calculated.

4. By Letter of the Federal Tax Service No GI-6-04/1088 of 26 December 2005, Letter of the RF Ministry of Finance No 03-05-01-03/129 of 16. 11 2005 (concerning the issue of taxation on the incomes of physical persons in the form of a material benefit received from the operations with pay cards during an interest-free period, i.e. in the event of granting a credit to the holder of a pay card when the monetary means in his or her bank account are insufficient or nonexistant (overdraft)), has been dispatched as guidance in work.

An agreement concerning the provision, by a bank, of a pay card with the condition of overdraft contains certain elements of a credit agreement. Therefore the material benefit derived in the interestfree period in the event of an overdraft is equated to the material benefit derived from the operations with credit cards and is not subject to taxation in accordance with Sub-Item 1 of Item 1 of Article of the Tax Code.

5. By Letter of the RF Federal Tax Service No GI-6-04/1068 of 26 December 2005, and by Letter of the RF Ministry of Finance No 03-05-01-03/125 of 07. 11. 2005, it was specified that the payments to servicemen for the purpose of acquiring the essentials do not represent compensation benefits and are subject to taxation in the form of the income tax in accordance with the general procedure.

6. By Letter of the Federal Tax Service No GI-6-04/1087 of 26 December 2005 and by Letter of the RF Ministry of Finance No 03-05-01-03/105 of 12.10.2005, it was clarified that the incomes received by taxpayers in the form of interest on their accounts with the banks located in the territory of the Russian Federation are not subject to taxation in the event when interest on rouble-denominated accounts is being paid within the limits of amounts calculated in accordance with the existing refinancing rate of the Bank of Russia during the period for which this interest was calculated, and in the case of accounts denominated in foreign currency when the established interest rate does not exceed 9 % per annum.

Interest paid in accordance with a bank-deposit agreement and that paid in accordance with a bankaccount agreement are of the same economic nature, which makes it possible to consider them as one and the same type of income received by physical persons, and, therefore, in accordance with Item of Article 217 of the Tax Code, interest on deposits is not subject to taxation.

L. Anisimova An overview of budget legislation for late December 2005 January In December and January, the following changes were introduced in existing legislation: the Law On the Federal Budget for the Year 2006 came into force; alterations were introduced in the Budgetary Code in the part of executing judicial decisions concerning the levying of execution on the funds of the budgets of the RF budgetary system; there were determined the powers to be vested in the bodies of state authority of a subject of the Russian Federation and in the representative bodies of municipal raions for designating additional rates of allocations from certain taxes to be included in the budgets; alterations were introduced in the Law On the General Principles of the Organization of Local Self-Government in the Russian Federation in the part of the new norm concerning the possibility of delegating the powers vested in the local administration of a settlement as regards the formation, execution, and (or) supervision over the implementation of the settlements budget, by the local administration of a municipal raion, and the procedure for the use of subsidies was established.

I. FEDERAL LAWS of the Russian Federation ON THE FEDERAL BUDGET FOR THE YEAR 2006, of 26. 12. 2005, No 189-FZ The federal budget for the year 2006 was approved in the amount of 4,270,114,718.3 thousand roubles on the expenditure side, and 5,046,137,500.0 thousand roubles on the revenue side, on the basis of the forecasted volume of gross domestic product in the amount of 24,380 billion roubles and the inflation rate (of consumer prices) of 7.0-8.5 % (December 2006 vs. December 2005).

It is planned that federal budget revenue will exceed expenditure by 776,022,781.7 thousand roubles.

The major sources of federal budget revenue are consolidated with the administrators of the federal budgets revenue the federal bodies of state authority and the RF Central Bank. The maximum amount of the federal budgets allocations aimed at implementing the Program for the allocation, by the Russian Federation, of government credits to foreign states and their juridical persons for the year 2006 is set in the amount of up to 21,336,257.8 thousand roubles.

The Law specifies the sources of the federal budget revenue formation.

The Law establishes the rates of revenue distribution between the tiers of the budget system of the Russian Federation. It also establishes the regulation as to the use of the rates of deductions from the payment of the excises on automobile and distilled gasoline, diesel fuel, engine oils for diesel and (or) carburetor (injector) engines, and for the use of the rates of deductions from the payment of the excises on alcoholic products with the volume concentration of ethylene alcohol of over 9 % to 25 % inclusive (with the exception of wines), and on alcoholic products with the volume concentration of ethylene alcohol in excess of 25 %.

The minimum rates of payment for standing timber, which were in effect in the year 2001, will be used in the year 2006 as adjusted by the 1.6 coefficient.

The rates of payment for negative effects on the environment, which were set in the year 2003, will be used in the year 2006 as adjusted by the 1.3 coefficient, while the rates set in the year 2005 by the 1.08 coefficient.

The Law specifies the distribution of the federal budgets expenditure for the year 2006, and establishes the procedure for the introduction of alterations in the structure of the federal budgets expenditure in the course of implementing the present Federal Law.

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