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From 1 January 2006, all letters issued by the Ministry of Finance of the Russian Federation and the Treasury of the Russian Federation expounding specific provisions of Order No. 70 issued by the Ministry of Finance of the Russian Federation on 26.08.2004, shall be applied until they run counter to Order No. 25 issued by the Ministry of Finance of the Russian Federation on 10.2.2006.

2. The Treasury of the Russian Federation issued letter No. 42-7.1-15/2.2-265 on 27.6.2006 ON APPLICATION OF BUDGET CLASSIFICATION OF THE RUSSIAN FEDERATION IN RECORDKEEPING OF CASH DISBURSEMENTS FOR MODERNIZATION OF FIXED ASSETS. It was expounded in the letter that operations regarding replacement of parts and components of fixed assets should be regarded as utilization of other materials in conducting operating ( overhaul ) repairs of fixed assets. Costs on purchase of parts and components of fixed assets shall be subject to planning and recording with account 340 Increase in value of material assets under the economic classification of expenditures of the budgets of the Russian Federation.

In addition, the letter provides details on which records of budget accounting accounts of statefinanced organizations reflect operations regarding replacement of parts and components of fixed assets.

3. The Treasury of the Russian Federation issued letter No. 42-7.1-15/5.1-228 on 05.06.2006 . ON THE TERM OF SUBMISSION OF EXPENDITURE SCHEDULES INTRADEPARTMENTAL REORGANIZATION The Treasury of the Russian Federation provided details on that the general manager (manager ) of the federal budget funds shall submit to the Federal Treasurys agency located at the place where the managers personal account was opened, an expenditure schedule on withdrawal of budget liabilities limits and volumes of financing of federal budget expenditures from the personal account of the reorganized ( participating in reorganization) budget funds recipient, as well as an expenditure schedule on projection of the withdrawn budget liabilities limits and volumes of financing of federal budget expenditures through various documents on the 15th day of each month at the latest.

II. LEGAL PRACTICE 1. A Plenary Meeting of the SUPREME COURT OF ARBITRATION OF THE RUSSIAN FEDERATION issued Regulation No. 23 on 22.6.2006 ON VARIOUS ISSUES CONCERNING APPLICATION BY ARBITRATION COURTS OF REGULATIONS OF THE BUDGETARY CODE OF THE RUSSIAN FEDERATION Due to the issues arising in the legal practice and for the purpose of ensuring unified approaches to resolution of disputes concerning application of regulations of the Budget Code of the Russian Federation, the Plenary Meeting of the Supreme Court of Arbitration of the Russian Federation decided to provide arbitrations courts with specific details and explanations. In particular, it was expounded the preparing a case for court proceedings it is important to determine a body which would be the general manger of budget funds to address the court in the name of publicly-owned entity, and such body should receive a proper notification of the time, date and location of the court proceedings. It was stated that the court order imposing cash penalty on the publicly-owned entity must be transferred by the recoverer to the officer of the court for enforcement only if the court order has been failed to be executed on account of budget funds within a period of three months. In addition, where the creditor has claimed recovery of both fines and interests for using borrowed funds, including higher interest rate charges, courts have orders to meet one claim only.

I. Tolmachiova Review of Regulatory Documents Concerning Taxation Issued in the Period Between June and July 1. The Federal Tax Service of the Russian Federation issued a letter No. -6-03/614@ on June 2006, which expounds that in temporal closing of semi-depreciated fixed assets, the recovered amounts of tax on the depreciation value of such fixed assets shall not be subject to recovery during the period of such temporary closing. Where upon termination of temporary closing such fixed assets are not utilized in operations subject to VAT, the amount of tax proportionate to the depreciation value, without taking revaluation into account, shall be subject to recovery according to Clause 3, Article 170 of the Taxation Code.

2. A Plenary Meeting of the Supreme Arbitration Court of the Russian Federation issued Regulation No. 30 on 22 June 2006, which expounds the application issues of Article 103.1 of the Tax Code of the Russian Federation with regard to an extrajudicial procedure of recovery of the amounts due imposed by tax sanctions. Where Articles of the Tax Code of the Russian Federation contain no reference to general Article 46, and provide for a special procedure of recovery under sanctions (Article 103.1, Clause 7, Article 114 ), the provisions of Clause 3, Article 46 of the Tax Code of the Russian Federation concerning the dead line of extrajudicial procedure of recovery of the foregoing amounts shall not be applied. Articles 103.1 and 114 set out recovery by enforcement of a penalty in the amount of up to Rb 5 thousand and 50 thousand imposed by the decision of a tax authority on natural persons and legal entities respectively with regard to each tax. Where the taxpayer fails to pay such penalties on a voluntary basis, they may be recovered within six months by submitting the relevant documents to the executive officer of justice.

3. The Supreme Arbitration Court of the Russian Federation made a decision No. 4221/06 on June 2006, which expounds the issues of information to be included into a 2-Personal Income Tax certificate which tax agents shall submit to tax authorities.

The Federal Tax Service of the Russian Federation has adopted ( approved ) the form of the certificate on personal incomes and deducted tax amounts. The foregoing certificate must not provide for information on the amounts of funds transferred to the budget per each taxpayer, otherwise the requirements provided for by Clause 3, Article 230 of the Tax Code are not met, and the tax agent would have additional commitments which are not provided for by the legislation.

To this end, the Supreme Arbitration Court of the Russian Federation has declared invalid order No.

-3-04/616@ of the Federal Tax Service on 25.11.2005 On Approval of the Form of Personal Incomes Data Certificate with regard to inclusion of Section 6 Information on Tax Transfer to the Budget into the certificate of personal incomes.

4. The Ministry of Justice of the Russian Federation issued Order No. 222 on 22 June 2006, in which a procedure for inspection of conformance of non-profit organizations, including utilization of funds and other property with the objectives provided for by their articles of association ( charter purposes ), was approved. The procedure has been developed in accordance with Federal Laws No. 7-FZ On Non-Profit Making Organizations adopted on 12 January 1996 <*>, On Non-Profit Associations <**> of No. 82-FZ adopted on 19 May 1995, with the view of determining a unified procedure for inspections to be carried out by the Federal Registration Service ( hereinafter referred to as RossRegistration ) and territorial bodies of the Federal Registration Service ( hereinafter referred to as the Territorial Bodies ) with regard to conformance of non-profit organizations, including utilization of funds and other property with the objectives provided for by their articles of association ( charter purposes ). Such inspections shall be conducted by officers of the Federal Registration Service at most once a year.

Where an inspection has disclosed any violations committed by a non-profit organization of the applicable law of the Russian Federation or other regulations whose control is out of the competence of the Federal Registration Service ( Territorial Bodies ), the materials obtained during such inspection shall be submitted to the relevant supervising body within ten days following the date of the disclosure of the said violations.

This means that the Federal Registration Service may conduct by using its own resources ersatzinspections, including tax issues. In fact, this means displacement of inspection dates and change of the inspection procedure, and basically may be qualified as a change in the tax legislation.

5. The Federal Tax Service of the Russian Federation issued a letter No. -6-06/632@ on June 2006, which expounds a procedure for submission of hard copies of e-filed tax returns to tax authorities for justification of application of the 0% tax rate and VAT deductions on export transactions of taxpayers.

6. The Government of the Russian Federation issued Resolution No. 391 on 23 June 2006 for the purposes of application of the corresponding provisions of the Tax Code of the Russian Federation in accordance with Part 3, Article 6 of Federal Law On Special Economic Zone in the Kaliningrad Oblast, and on Amendments to Specific Legal Acts of the Russian Federation", which approved a calculation technique of the amount of aggregate tax load as of the day of inception of an investment project by a resident of the Special Economic Zone in the Kaliningrad Oblast, and a procedure of eliciting ( revealing ) the fact of increase in this amount.

Upon imputed eliciting ( revealing ) ( on the basis of formulae ) of the fact of increase in the amount of aggregate tax load, the resident shall indicate the legal acts of the Russian Federation concerning taxes and duties, which according to his calculations were responsible for such increase and are not applicable in accordance with Articles 6 21 of Federal Law On Special Economic Zone in the Kaliningrad Oblast, and on Amendments to Specific Legal Acts of the Russian Federation. The increase in the aggregate tax load shall be determined ( revealed ) through a decision made by the administration of the Special Economic Zone in the Kaliningrad Oblast (hereinafter referred to as the Administration ) on the basis of the results of the consideration of residents application submitted to the Administration and the administration of the Federal Tax Service in the Kaliningrad Oblast.

7. The Federal Tax Service of the Russian Federation issued a letter No. -6-03/644@ on 27 June 2006, which expounds a procedure for application of the 10% VAT rate in selling medical -purpose items and medicines. According to Subparagraph 4, Clause 2, Article 164, Chapter 21 Value Added Tax of the Tax Code of the Russian Federation, the codes of product items to which the 10% VAT rate is applied, shall be determined by the Government of the Russian Federation according to the AllRussian Nomenclature of Products ( RNP ) and the Foreign Trade Nomenclature of Goods. To date, the Regulation of the Government of the Russian Federation on application of the said codes has not been adopted. Until it is adopted, for the purposes of application of the 10% VAT rate, the RNP codes listed in letter No. -4-03/31, 03-04-07 issued by the Federal Tax Service of the Russian Federation and the Ministry of Finance of the Russian Federation on 10 April 1996, On the Procedure of Tax Exemption for Value Added Medical Products" ( registered with the Ministry of Justice of the Russian Federation on 7 May 1996, registration number 1081 ), should be relied upon.

8. The Federal Tax Service of the Russian Federation issued a Letter No. 02-1-08/123@ on June 2006, which expounds a procedure for application of specific provisions of Chapter 25 of the Tax Code of the Russian Federation.

According to Chapter 25 of the Tax Code of the Russian Federation, the costs admitted to deduction must be reasonable and supported by documentary evidence. The reasonable costs mean economically reasonable costs expressed in terms of money.

The State Committee of the Russian Federation for Standardization, Methodology and Certification ( hereinafter referred to as the GosStandard of Russia ) issued Resolution No. 4 on 30.01.2004 On National Standards of the Russian Federation, which states that the governmental and intergovernmental standards adopted by the GosStandard of Russia prior to 1 July, 2003, shall be recognized as national standards after the entry into force of Federal Law No. 184-FZ On Technical Regulation" of 27.12.2002. Where the costs of an organization certifying products ( works, services ) have been incurred according to the rules provided for by the Federal Law No. 184-FZ and meet the requirements provided for by Article 252 of the Tax Code of the Russian Federation, they may be included into the costs taken into account for the purposes of profit taxation.

9. The Federal Tax Service of the Russian Federation issued an information message on 29 June 2006, which expounds a new procedure for turnover of alcoholic products on the territory of the Russian Federation. It is specified in Clause 3, Article 12 of Federal Law of 22.11.1995 No. 171-FZ On Public Regulation of Production and Turnover of Ethyl Alcohol, Alcoholic Products and Beverages" that from the date of 01.01.2006, a federal special label shall be deemed an appropriate document of governmental accounting to be used for attesting to valid ( legal ) production and/or turnover of alcoholic products on the territory of the Russian Federation, tax payment monitoring, and as a data me dium for the Unified Public Computer-Aided Information System and confirmation of data record with the same system on alcoholic products sold on the territory of the Russian Federation.

According to Clause 1, Article 26 of the said Federal Law, turnover of alcoholic products without the said labels attached shall be prohibited. At the same time, Regulation No. 785 of the Government of the Russian Federation of 21.12.2005 states that the federal special labels shall be obtained from a territorial tax authority only by the organizations manufacturing alcoholic products on the territory of the Russian Federation.

The issue of determining a procedure for marking imported goods has been resolved by Regulation No. 398 issued by the Government of the Russian Federation on 29 June 2006.

An organization shall make an inventory of its alcoholic products as of 30 June 2006 to prepare an inventory sheet with specification of the types, items and quantity of the alcoholic products, series of excise labels attached to these alcoholic products, and serial numbers of the cargo customs declarations submitted during the import of these products into the customs area of the Russian Federation ( per each item of alcoholic products separately ).

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