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Such organizations shall obtain the excise labels from customs bodies at the place of their state registration.

The Federal Customs Service of the Russian Federation issued Letter No. 01-06/24336 on 10 July 2006, which expounds a procedure for submission of the documents required for obtaining the excise labels.

10. The Federal Tax Service of the Russian Federation issued Letter No. -6-02/664@ on 30 June 2006, which expounds the issues of submission of adjusted corporate profit tax returns at the place of location of separated units due to introduction of liable units ( in several separated units located on the territory of a single constituent entity of the Russian Federation ). From 1 January 2006, the corporate profit tax shall be paid to the budgets of the constituent entities of the Russian Federation at the place of location of liable units. The adjusted tax returns shall be submitted to a tax authority at the place of location of liable units, but Section I of the adjusted tax returns shall contain the same codes of the National All Russian Classifier of Administrative Territorial Entities which have been specified in the initial tax returns of each separated unit located on the territory of the corresponding constituent entity of the Russian Federation.

The profit tax credited to the local budget shall be paid according to the adjusted tax return at the place of location of each of the separated units, but the calculation document issued for purpose of tax payment transfer shall contain Taxpayer Identification Number, tax Registration Reason Code and the National All Russian Classifier of Administrative Territorial Entities Code of the liable init ( i.e. those included into the adjusted tax return ).

11. The Federal Tax Service of the Russian Federation issued a letter on 3.07.06 on its decision to use of Regulation No. 15000/05 issued by the Supreme Arbitration Court of the Russian Federation on 22.03.2006. The said decision examined a transaction on export supply of a high precision equipment purchased from unknown suppliers. The following conclusions were made: 1) considering the specific character of the market of purchase-and-sales of specific types of equipment ( with regard to aeronautical engineering and its effect of flight security ), purchase and sale of such equipment shall be prohibited; 2) violation of the three-month period of cameral audit shall be deemed an obstacle against field tax audit, because both the subject and the grounds for the claims made ( i.e. the same type of violation may be the ground for both cameral and filed tax audits ) ; 3) the taxpayer-exporter shall not bear responsibility for the actions of all organizations participating in a multiple-stage process of payment of value added tax to the federal budget, but the fact their application for refund of VAT on exported goods of an unknown producer ( without the required documents attachable to the equipment ) may be considered as the fact confirming bad faith of such taxpayer ( i.e. when submitting an application for tax refund from the budget with regard to the goods which in fact had not been exported, taxpayers expect an illegal financial result ).

12. The Federal Customs Service of the Russian Federation issued letter No. 01-06/23437 on 5 July 2006, which expounds the issues of the grounds for initiating legal proceeding against administrative offences committed with regard to the facts of tax value adjustment ( which is in fact the tax base of customs tax payments ).

In accordance with Article 323 of the Customs Code of the Russian Federation, in absence of data confirming the accuracy of the tax value of goods declared by the customs applicant, or upon detection of signs attesting to the fact that both the documents and the data submitted by the customs applicant are incorrect and/ or insufficient, the customs body shall be entitled to take a decision on disagreement with the selected method of evaluation of the tax value of the goods and suggest that the customs applicant should evaluate the tax value of these goods by using another method.

Failure to submit the requested by a customs body additional documents and data confirming the declared tax values of goods, shall not be deemed the element essential to the administrative offence.

Disagreement of the customs body with the declared tax value and its further adjustment shall in itself neither be deemed the evidence of offence committed by the customs applicant, nor the ground for initiating legal proceedings against administrative offence under Part 2, Article 16.2 of the Administrative Violations Code of the Russian Federation. In order to initiate a legal proceeding against administrative offence, it is necessary to prove incorrectness of the documents and data which were relied upon in evaluating the tax value ( details can be found in Methodic Recommendations on classification of administrative violations in the field of customs, which was received by all customs bodies in Letter No. 01-06/21925 sent out by the Federal Customs Service of the Russian Federation on 30.6.2005 ).

13. Letters No. -6-02/695@i of 12 July 2006 and No. 02-7-10/14 of 7 July 2006 issued by the Federal Tax Service of the Russian Federation, and letter No. 03-11-02/149 issued on 30.06.2006 by the Ministry of Finance of the Russian Federation, expound the issues of application of a simplified patent -based taxation system.

According to Clause 4, Article 346.25.1 of the Tax Code of the Russian Federation, the patent shall be issued at taxpayers option for one of the following periods: quarter, six months, nine months, and one year.

The said periods shall begin on the fist day of each quarter ( on 1 January, on 1 April, on 1 July, on 1 October), and may be carried forward to the following year.

A patent shall be paid by individual entrepreneurs in two periods: one third of the patents value shall be paid within 25 days after the start up of business activity under the patent ( Clause 8, Article 346.25.1 of the Tax Code of the Russian Federation ); the remainder shall be paid within 25 days after termination of the period covered by the patent ( Clause 10, Article 346.25.1 of the Tax Code of the Russian Federation ).

Individual entrepreneurs, in accordance with Article 346.21 of the Tax Code, are entitled to reduce the patent value ( but not more than by 50% ) by the amount equal to insurance contributions payable under the compulsory pension insurance scheme in payments effected according to Clause 10, Article 346.25.1 of the Tax Code of the Russian Federation, which have been paid prior to the payment of the remainder. The patent value shall not be reduced by the amount of insurance contributions paid after the complete repayment for the patent.

No provision for any refund for overpaid amount of patent shall be made in case of definitive termination of business activity in the period of patent being valid, in accordance with Article 346.25.1 of the Tax Code of the Russian Federation.

In case of nonpayment or incomplete payment of the second portion of the patents value, the individual entrepreneur shall be subject to penal sanctions imposed for nonpayment or incomplete payment of tax, as provided for by Article 122 of the Tax Code of the Russian Federation.

Where the individual entrepreneur has failed to observe the rules of patent issuance, he /she shall be forfeited the right to apply the simplified patent-based taxation system in the period covered by the patent. In this case, the individual entrepreneur shall pay taxes as provided for by the general tax treatment.

Article 26.2 of the Code contains no provisions obliging the foregoing taxpayers to notify tax authorities on transition to the general tax treatment due to non-observance of the terms and conditions provided for by the simplified patent-based taxation system. However, individual entrepreneurs shall keep income and expense records according to the procedure established by Chapter 26.2 of the Tax Code, and, therefore, in case of excess over the limit amount of income, as provided for by Clause Article 346.13 of the Code ( Rb 20 million ), they shall be obliged to notify the tax authorities on the transition to the general tax treatment within 15 days after termination of the fiscal period ( quarter, six months, nine months, and one year ).

14. The Federal Tax Service of the Russian Federation issued Order No. -3-07/437@ on July 2006, in which, in pursuance of Clause 4 of Regulation No. 349 of the Government of the Rus sian Federation of 03.06.2006, it has approved the forms of a record-keeping log for denaturation process ( i.e. introduction of denaturant agents ) of ethyl alcohol and alcohol nonfood products and denaturant agents content in them.

The record- keeping log shall be kept by an organization and each of its structural units which are involved in manufacturing of such products and have license for such production, storage and supply of ethyl alcohol, including denaturant agents.

The record- keeping log shall be kept in the organization for at least five years after it has been completed.

15. The Federal Tax Service of the Russian Federation issued a letter on 13.07.2006, which expounds that during inspection of organizations with a view to issuing licenses on production and turnover of alcohol products, tax authorities shall carry out an expertise of both regulatory and technical documentation ( formulae, technological instructions ) and declarations on production volumes and turnover of ethyl alcohol, alcohol products and beverages.

Where incompliance has been revealed of the vodka production formulae with the requirements of the federal legislation ( the All-Russian State Standard of GOST ), the Federal Tax Service of the Russian Federation shall be entitled to make a decision on rejection to issue a license to produce such products due to their incompliance with the national standards with regard to the raw materials used.

16. The Federal Tax Service of the Russian Federation and the Federal Migration Service issued letters No. -3-09/441@; and No. 176 respectively on 17 July 2006, which sets out a procedure of submission by territorial bodies of the Federal Migration Service to registration bodies ( tax authorities) of information on revoking of the document confirming the right of natural persons registered as individual entrepreneurs to stay or reside on the territory of the Russian Federation.

17. In accordance with Federal Law No. 119-FZ of 18.07.2006, the standard personal VAT deductions have been included with a deduction in the amount of Rb 500 per each month for the nationals who participated, according to the decisions made by the government authorities of the Russian Federation, in combat operations conducted on the territory of the Russian Federation.

18. The Federal Tax Service of the Russian Federation issued letter No. -6-07/699@ on 19 July 2006, which expounds application of "Interim Procedure of Record-Keeping of the Data on Turnover of Ethyl Alcohol, Alcoholic Products and Beverages in the Unified Public Computer-Based Information System ( hereinafter referred to as the UPCIS ). This procedure has been developed due to entry into legal force on 1.7.2006 of Article 26 of Federal Law No. 171-FZ of 22.11.1995, which prohibited turnover of ethyl alcohol, alcohol products and beverages whose data have not been entered into in the UPCIS.

Territorial tax authorities shall enter data into the UPCIS.

Once a day the taxpayer shall fill out a form confirming data entry into the UPCIS with specification of all shipping invoices for ethyl alcohol, alcohol products and beverages.

The organization ( consignee ) receiving ethyl alcohol, alcohol products and beverages shall be entitled to bring on charge the received products after the supplier has submitted a copy of the form confirming the relevant data entry into the UPCIS, as registered with a territorial tax authority.

19. The Federal Tax Service of the Russian Federation issued an information letter on 19 July 2006, in which it notified taxpayers having licenses for purchase, storage and supply of alcohol products of that prior to 1.8.2006 they have to, in pursuance of the requirements provided for by Federal Law No.

171-FZ of 22.11.1995 On Public Regulation of Production and Turnover of Ethyl Alcohol, Alcoholic Products and Beverages ( as amended by Federal Law 102-FZ), get an access to the Unified Public Computer-Based System Accounting of Production Volumes and Turnover of Ethyl Alcohol, Alcoholic Products and Beverages.

L. Anisimova A Review of the Russian economic laws issued in July The following amendments were made to the applicable law of the Russian Federation in July 2006:

a regulation was amended to Article 218 of the Tax Code of the Russian Federation, according to which the standard personal VAT deductions were included with a deduction in the amount of Rb per each month for the nationals who participated, according to the decisions made by the government authorities of the Russian Federation, in combat operations conducted on the territory of the Russian Federation; substantial amendments were made to the Labor Code of the Russian Federation; rules of application of zero taxation interest rate on the value added tax shall be applied to goods ( works, services) sold for official usage by international organizations and their representative offices pursuing their activities on the territory of the Russian Federation were approved; the Ministry of Finance of the Russian Federation provided details on the issue of taxation of incomes generated by taxpayers of the single tax on imputed income from participation in ordinary partnership; the data to be used for practical assessment of mining tax for oil production in June 2006 was provided.

I. FEDERAL LAWS OF THE Russian Federation 1. FEDERAL LAW No. 119-FZ ON AMENDMENT TO ARTICLE 218, PART II OF THE TAX CODE OF THE RUSSIAN FEDERATION was issued on 18.7.2006.

The Federal Law is to take effect on 1.1.2007.

Paragraph 16, Sub-clause 2, Clause 1, Article 218, Part II of the Tax Code of the Russian Federation was amended, according to which the standard personal VAT deductions were included with a deduction in the amount of Rb 500 per each month for the nationals who participated, according to the decisions made by the government authorities of the Russian Federation, in combat operations conducted on the territory of the Russian Federation.

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