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II. Letters, Orders, Instructions 1. Letter of the Federal Tax Service of the Russian Federation ON DATA NECESSARY TO CALCULATE SEVERANCE RATE WITH REGARD TO OIL OVER JULY 2008 dated 19.08.2008, No SchS-6-3/585@ In August 2008 the coefficient correcting the severance tax rate was defined at the rate of 10.7763.

As compared with the previous month the value of the coefficient changes but slightly from 10.to 10.7763. The increase in the coefficient is connected with the change in indices, on whose base the coefficient is calculated: against the background of the decrease of the average US dollar exchange rate, established by the Central Bank of the Russian Federation, over all the days of the taxation period from 23.6378 to 23.3508, the average level of prices for oil grade Urals at Mediterranean and Rotterdam markets of oil raw materials increased in August and was equal to USD 129.45 per barrel (in July the figure was USD 127.38 per barrel).

Review of Budgetary Legislation M. Goldin The following events took place in the field of budgetary legislation in August: the regulations for allocation of the grants to regions for the purposes of assisting and (or) encouraging achievement of the best results of executive bodies activities in the subjects of the Russian Federation were adopted;

the procedure for formation and fulfillment of the federal targeted investment program was regulated;

the method for calculation of indices and application of efficiency criteria of the regional investment projects was approved.

According to the Decree of the Government of the Russian Federation from 18.08.2008 No 619 On formation and fulfillment of the federal targeted investment program the procedure for formation and fulfillment of the federal targeted investment program was regulated, according to which the budget investments in the objects of the capital construction at the expense of the federal budget are to be made.

The regulations establish that the federal targeted investment program is the document, containing the data on the objects of the capital construction, for whose construction (reconstruction, technical reequipment) the funds of the federal budget are allocated. The program consists of two parts open (not containing the data which belong to the state secret) and closed; the open part of the program is posted at the official site of the Ministry for Economic Development and Trade of the Russian Federation in the Internet. The Program is formed by the Ministry for Economic Development and Trade of the Russian Federation and the Military and industry commission of the Government of the Russian Federation on the basis of the data on the objects of capital construction, which are presented by the main superintendents of the federal budget funds and directed to the Ministry of Finance of the Russian Federation for subsequent submission to the Government of the Russian Federation as a part of the documents, submitted simultaneously with the project of the federal law on the federal budget for next financial year and planned period.

The Decree of the Government of the Russian Federation from 14.08.2008 No 608 establishes the regulations and defines the procedure for allocating grants to the subjects of the Russian Federation, whose executive bodies have achieved the best results in their activity.

Grants in the form of subsidies from the Federal budget are allotted to 20 subjects of the Russian Federation, whose executive bodies achieved the best results by the level and the dynamics of efficiency in the field of the public administration and the increase of the investment attractiveness of the subject of the Russian Federation, supporting health, education and housing complex. The Decree established the criteria for achievements in these spheres as well as the procedure for the calculation of the amount of the grants, which are no less than RUR 5 mln. It is also stated that the project of the act on grants allotment is to be submitted annually to the Government of the Russian Federation before September by the Ministry of the Regional Development on concordance with the federal executive bodies concerned.

The Order of the Ministry for Economic Development and Trade of the Russian Federation from 31.07.2008 No 117 establishes the method for calculation of indices and application of efficiency criteria of the regional investment projects (registered in the Ministry of Justice of the Russian Federation on 05.08.2008 No 12067).

The method was developed specifically to estimate the efficiency of regional investment projects, claimed for the receipt of budget allocations from the Investment Fund of the Russian Federation. The Method is applied in order to prepare decisions on presenting of the budget subsidies. Besides, it was established that the Method might be used during preparation of technical and economic basis (business plan) for regional investment project and while conducting the expertise on such projects. The Method establishes the procedure for determination of the economic efficiency indices of the project, structure and order of criteria values definition, as well as the procedure for determining the limiting sum of the budget subsidies, which can be given to the subject of the Russian Federation during one financial year to fulfill investment projects.

Review of Regulatory Documents Concerning Taxation over July-August L. Anisimova JULY 1. Letters by the Ministry of Finance of the Russian Federation from 09.07.2008 No 03-05-04-02/and by the Federal Tax Service of the Russian Federation from 28 July 2008 No ShT-6-3/531@ clarify the issue of the land tax rate when the type of the allowed use of the land plot is changed during the taxation period.

2. Letters by the Ministry of Finance of the Russian Federation from 09.07.2008 No 03-05-04-05/and by the Federal Tax Service of the Russian Federation from 28 July 2008 No ShS-6-3/532@ elucidates the issue of the procedure for defining the date of the submission of the application on the taxation objects (objects) registration for the tax on the gambling business by the tax-payer to the taxation body by posting.

According to paragraph 2 article 366 chapter 39 Tax on gambling business of the Tax Code of the Russian Federation every taxation object subject to the tax on gambling business (or change in the objects) is subject to registration in the taxation body of the region of the taxation body installation no later than two days before the date of the each object installation. The registration is made by the taxation body on the basis of the application by the taxpayer on the registration of the taxation body with the compulsory issue of the certificate on the taxation body registration.

Before changes are made to the Tax Code of the Russian Federation the corresponding dates are to be defined taking into account the position of the court. The references for the numbers of court cases are given in the letter.

3. Letter by the Ministry of Finance of the Russian Federation from 23 July 2008 No 03-02-07/1309 explains the procedure for definition of the delivery date of the decision on the results of the cameral examination of VAT declaration by the taxation body to the tax-payer.

According to paragraph 9 of the article 9 of the Tax Code of the Russian Federation the liability of the taxation body to notify the tax-payer in the written form of the decision made on compensation (full or partial) or on offsetting (refund) of the tax sum, which is subject to return, or on the refusal to refund in five days after the corresponding decision was made. The Ministry of Finance of the Russian Federation notes that the Tax Code of the Russian Federation does not establish the special term during which the copy of the decision should be delivered to the taxpayer. In the opinion of the Ministry of Finance of the Russian Federation, in case the notification is send by post by a registered letter, it is the sixth day from the sending date of the registered letter that is to be regarded as a delivery date of the decision on taking legal actions.

4. Letter by the Ministry of Finance of the Russian Federation from 23 July 2008 No 03-04-0601/224 clarifies the fact that the contribution fees at the expense of the employer for the benefit of employees and members of their families according to the agreements on the compulsory insurance, voluntary personal insurance or voluntary pension insurance are not included in the taxation base of the incomes tax of natural persons The explanation of the Ministry of Finance of the Russian Federation repeats the position of the courts (see, for instance, the decision of the Federal Arbitrary Court of the North-Western okrug from 7 December 2006 for the case No 56-36912/2005), which interprets the arguable issues for the benefit of the taxpayer. As a matter of fact, the existing version of paragraph 3 article 213 of the Tax Code of the Russian does not envisage that its statements concerning exclusion of the insurance fees sums from the taxation base apply only to the organizations employees.

5. Letters by the Ministry of Finance of the Russian Federation from 24 July 2008 No 03-02-07/1314 clarifies the issue on keeping of the basic documents, account and taxation documents in the electronic form.

The Ministry of Finance of the Russian Federation holds that it is allowed to keep the basic documents, account and taxation documents in the electronic form. At the same time their keeping at machine-readable medium is to be made in accordance to the Law from 10.01.2002 No 1-FZ On electronic digital signature, using electronic digital signature, which is equivalent to the autograph in the document in the form of the paper data carrier.

6. Letters by the Ministry of Finance of the Russian Federation from 24.07.2008 No 03-11-02/and by the Federal Tax Service from 6 August 2008 No ShS-6-3/554@ elucidate the procedures for registration of the tax-payer of the single tax on the imputed income, conducting entrepreneurial activity in the field of distributing and (or) installation of the outdoor advertising.

According to the article 346.27 of the Tax Code of the Russian Federation, the activity of the organizations or individual entrepreneurs on distributing and (or) installing of the outdoor advertising is interpreted as providing the consumers with the information by the way of rendering and (or) use of the means of the outdoor advertising (shields, stands, posters, electronic (illuminated) boards and other stationary technical means), intended for a large number of people and meant for visual perception.

The taxpayers, who according to the decisions of representative municipal bodies, city districts, legislative (representative) government executive bodies of the cities of federal significance, Moscow and Saint Petersburg were transferred to the single tax on the imputed income payment, should be registered in the taxation body by the place of conducting entrepreneurial activity (that is by the place of the advertising construction installation).

7. Letters by the Ministry of Finance of the Russian Federation from 24.07.2008 No 3-7-04/178, Federal Tax Service of the Russian Federation from 24.07.2008 No 3-7-04/178 and from 29 July No ShS-6-3/537@ clarify a technical question of the procedure for filling of the tax calculation on advance payments of land tax for the 2nd quarter 2008 by organizations and natural persons, acting as individual entrepreneurs and using in the entrepreneurial activity the land plots owned by them according to the property right or the right of permanent (unlimited) usage.

At the same time the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation explained that in connection with the changes made to chapter 31 of the Tax Code of the Russian Federation Land tax a new form of the tax calculation on advance payments for land tax and the Procedure for its filling have been developed, now waiting for the approval in the Ministry of Finance of the Russian Federation.

8. Letters by the Ministry of Finance of the Russian Federation from 28 July 2008 No 03-11-03/clarify the possibilities of the simplified taxation system application by the autonomous organizations.

According to subparagraph 17 paragraph 3 article 346.12 of the Tax Code of the Russian Federation the budgetary organizations do not have a right to apply the simplified taxation system. The autonomous organization is a non-commercial organization, formed by the Russian Federation, a subject of the Russian Federation or a municipal formation to operate in the social sphere. That is why the autonomous organization does not constitute a budgetary organization and limitations established by the Tax Code of the Russian Federation concerning budgetary organizations do not apply to autonomous organizations.

9. Letter by the Ministry of Finance of the Russian Federation and Federal Tax Service of the Russian Federation from 29 July 2008 No ShS-9-3/92 explains the taxation of the incomes from the sale of securities belonging to natural persons.

It is explained that the broker (taxation agent) calculates the taxpayers profit or the losses (occurred through him) during the taxation period from securities divided in the categories of negotiable and non-negotiable at the organized market and deduces the tax. Further the profit (losses), obtained through the realization of securities in the corresponding tax period (note: perhaps through a few brokers) is taken into account by the taxpayer himself when defining the taxation base and calculating incomes tax.

10. Letter by the Ministry of Finance of the Russian Federation from 31 July 2008 No 03-02-07/1324 explains the procedure on taxpayer correcting a mistake in the filling of the order on tax transfer that resulted in non-transferring of the tax to the budgetary system of the Russian Federation.

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