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Regular payments for the use of mineral wealth shall be exacted only for the types of use included in Resolution of the RF Government No. 926 of December 29, 2001, which approved the minimal and maximal rates of regular payments for the use of mineral wealth.

Letter of the RF Tax Ministry No. NA-6-21/524 of April 23, 2002, explains the procedure governing the payment of the tax on the mining of minerals with coefficient Kts. This coefficient is applicable in relation to the rate of the tax on mining of minerals as concerns oil and gas condensate from gas condensate deposits and allows to take into account the dynamics of world oil prices. The coefficient shall be applied in accordance with Article 5 of federal law No. 126 FZ of August 8, 2001, and is defined as the ratio between the average US $ exchange rate and the average level of prices of Urals oil over the respective period.

According to federal law No. 126 FZ of August 8, 2001, in order to calculate coefficient Kts, there shall be used the average US $ / Rub. exchange rate as set by the Central Bank of the Russian Federation (to be determined as the sum of values of the US $ / Rub. exchange rate set by the Central Bank of the Russian Federation at each day auctions were held divided by the total number of auction days in the respective tax period) and the average level of Urals oil prices over the tax period (to be determined as the sum of arithmetic mean purchase RUSSIAN ECONOMY in trends and outlooks and sale prices registered on world oil markets (Mediterranean and Rotterdam) at all days of auctions and divided by the number of auction days in the respective tax period).

Order of the RF Tax Ministry No. VG-3-21/475 of September 3, 2002, amends the Methodological recommendations on the enforcement of Article 26 Tax on the mining of minerals of the RF Tax Code.

Letter of the RF Tax Ministry informs and instructs tax agencies about Order of the Tax Ministry No. BG-3-21/448 of August 19, 2002, On approval of the form of calculation of regular payments for the use of mineral wealth and the procedure governing it completion (registered with the RF Ministry of Justice, registration No. 3739 of August 26, 2002) as follows.

In the case the deposit of mineral wealth is located in the territory under jurisdiction of several tax agencies, the user of the mineral wealth shall submit the calculation to one tax agency as determined by the Tax Ministry office in the respective subject of the Russian Federation.

Regular payments for the use of mineral wealth shall be made for the whole period of the validity of the license for the certain type of use of mineral wealth notwithstanding the actual amount of works relating to the respective type of use of mineral wealth. The regular payments shall be ceased basing on the reference issued by the territorial fund of geological information confirming the acceptance of the final report on completion of surveying and prospecting of mineral resources indicated in the license.

The fact of discovery of a mineral resources deposit shall be set since the date of the issuance of the certificate confirming the discovery of the mineral resources deposit by the RF Ministry of Natural Resources or one of its territorial offices.

Taxation of Small Businesses Letter of the RF Tax Ministry No. SA-6-05/150 of February 6, 2002, explains that the use of single tax on imputed income derived from certain types of activities shall be defined as a special tax regime presupposing the replacement of the totality of taxes and charges with the single tax.

Letter of the RF Tax Ministry No. SA-6-22/1497 explains the procedure governing the payments made by taxpayers ac concerns the single tax on imputed income in relation to the enactment of federal law No. 104 FZ of July 24, 2002, abolishing the obligation to pay the single social tax for organizations, which completed the transition to the payment of the single tax on imputed income.

Taxpayers are allowed to diminish the amount of the single tax on imputed income calculated for the respective tax (reporting) period in 2002 by the amount of insurance payments relating to mandatory pension insurance made in 2002. However, the amount of the single tax shall not be diminished by more than 35 per cent. The excessively paid amounts of the single tax on imputed income detected in the course of recalculation shall be offset or repaid in accordance with the procedure stipulated by Article 78 of the RF Tax Code.

Decisions concerning the offset or repayment of excessively paid amounts of the single tax on imputed income shall be vested with tax authorities.

INSTITUTE FOR THE ECONOMY IN TRNSITION http://www.iet.ru Transport Tax Letter of the RF Tax Ministry No. NA-6-21/1704 of November 6, 2002, explains the procedure governing the enactment of Article 28 of the RF Tax Code Transport Tax. Article 28 Transport Tax shall be enacted on January 1, 2003.

The transport tax shall be introduced and carried into force by the RF Tax Code and laws on transport tax approved by the legislative (representative) bodies of RF subjects.

In order to enact transport tax on January 1, 2003, RF subjects shall approve and officially publish respective laws before December 1, 2002. The respective laws of RF subjects on the transport tax shall define the following elements of taxation: tax rate, procedure, order, and terms of payment. The laws of RF subjects may either set forth, or not set forth tax privileges.

The respective laws of RF subjects shall determine the procedure and terms relating to the payment of the tax. The laws may stipulate either single payment of the whole amount of the tax after the completion of the tax period, or advance payment(s) during the tax period to be recalculated after the end of the tax period. It is a mandatory requirement that respective laws of F subjects shall determine terms of advance payments and terms of payment of tax balances (according to recalculation taking into account advance payments) after the completion of the tax period.

Court Determinations and Rulings Letter of the RF Tax Ministry No. ShS-6-14/166 informs and instructs tax agencies about Ruling of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 1322/01 of December 18, 2001. According to the Ruling, provisions of item 2, Article of the RF Tax Code stipulating that tax obligations shall be deemed completed on the date the taxpayer submits to the bank the order to pay the respective tax in the case this taxpayers cash balance is sufficient, shall be extended only to bona fide taxpayers.

Letter of the RF Tax Ministry No. ShS-6-14/163 of February 8, 2002, informs territorial tax agencies about determination of the RF Constitutional Court No. 257-O. It is pointed out that due to insufficient delimitation of formal components of tax offenses items 1 an 2 of Article 135 shall not be enforced simultaneously.

Besides, provisions of Part 2 of Article 136 of the Tax Code concerning the exaction of penalties defined in Articles 133 and 135 in accordance with Article 60 of the Tax Code are similar to provisions the Constitutional Court ruled to unconstitutional by its Ruling No. 20-P of December 17, 1996. Due to this fact, courts, other authorities, and officials shall not use Part 2 of Article 136 of the RF Tax Code.

Letter of the RF Tax Ministry No. ShS-6-14/436 of April 8, 2002, informs and instructs tax agencies about Ruling of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 2635/01 of January 1, 2002, concerning the claim of the taxpayer whose tax payment was written off the account as indicated in the account record but not transferred to the budget due to the insufficient balance on the banks correspondent account.

The rulings of the lower court and appellate instance of the Novosibirsk oblast Arbitration Court holding the head of the RF Tax Ministry Inspection liable of inaction (failure to diminish the tax indebtedness on the taxpayers account) were reversed.

Letter of the RF Tax Ministry No. ShS-6-14/470 of April 15, 2002, informs and instructs tax agencies about Ruling of the Presidium of the Supreme Arbitration Court of the RUSSIAN ECONOMY in trends and outlooks Russian Federation No. 9111/01 of January 30, 2002, according to which tax agencies shall have the right to submit claims for adjudication in bankruptcy of absent debtor notwithstanding the amount of debt.

The RF Supreme Court by its determination No. KAS 02-361 of July 25, 2002, concluded that the RF Government had exceeded its legal authority by approving its Resolution No. 8 of January 14, 2002, as concerns the changes in patent fees relating to inventions, useful models, industrial designs, registration of trademarks and service marks as approved by Resolution of the Council of Ministers the Government of the Russian Federation No. of August 12, 1993.

The Supreme Court proceeded from the fact that after the enactment of the RF Tax Code the amount of patent fees for actions relevant in law may be determined only by a federal law and not by a resolution of the RF Government, since these fees should be defined as tax payments.

The court ruled that the RF Government had no right to increase the amount of patent fees set by the legislation, since federal taxes are within the exceptional jurisdiction of the legislature and not the RF Government. The law defines that payments of patent fees are made in relation to actions relevant in law and are clearly defined as fiscal payments on the part of the applicants, and are included in such tax obligations as fees and duties (what is confirmed by the title of the payment).

The Ruling of the Moscow Arbitration Court of December 13, 2001, on case No. A4041151/01-12-241 renders unlawful the decision of the Chief Directorate for Federal Customs Revenues of the RF State Customs Committee (CDFCR SCC) as concerns the prohibition to offset amounts of recurrent customs payments made over the time goods are under the customs regime of temporary import.

Letter of the RF Tax Ministry No. ShS-6-14/1353 informs and instructs tax agencies about Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 11654/01 of June 4, 2002, and of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 58/02 of July 9, 2002, concerning the repayment of VAT related to export operations.

1) The RF SAC dismissed the claim of an organization to repay it the amount of VAT charged to (written off) costs of purchased goods paid in excess over the amount of VAT charged in the course of the consequent export sale of these goods to customers outside the CIS member countries. The difference generated in relation to such operations should normally be offset against next payments of taxes or repaid within 10 days since the date of receipt of the calculation for the respective tax period.

The dismissal of the claim based on the fact that the organization was located at a place different from that as per founding documents according to which it was registered with a tax agency. This is the justified ground to hold the registration of a legal entity null and void.

Since taxpayers must submit tax calculations to the respective tax agencies, and the address indicated in the application for the repayment of VAT was in fact neither the location of the taxpayers operations, neither the location of the taxpayers bodies, the claim was dismissed.

The RF SAC also pointed out that lower courts had not paid attention to the fact that the claimant and the company, which transferred goods to the claimant, were established on the same date and that the claimant did not carry out any operations other than organization of transactions relating to the goods being the subject of litigation.

INSTITUTE FOR THE ECONOMY IN TRNSITION http://www.iet.ru 2) The RF SAC reversed the ruling to dismiss a claim for repayment of VAT paid for goods shipped to a foreign buyer by the commissioner from the federal budget basing on the fact that respective documents had not been signed by the chief accountant.

The RF SAC pointed out that according to item 6, Article 169, of the RF Tax Code the invoice should be singed by the head of organization and its chief accountant, or other officials authorized to sign such documents, and sealed with the organizations seal. According to the federal law On Accounting, heads of organizations may keep accounting personally depending on the amount of respective work. Therefore, the absence of the chief accountants signature should not be justification to refuse the repayment of VAT.

The RF SAC Presidium (Ruling No. 10335/01 of July 4, 2002) dismissed the claim filed by a tax inspection to exact a fine from a bank failing to inform about the opening of a taxpayers transit foreign currency account for entering forex denominated proceeds.

According to the law of the Russian Federation On foreign currency regulation and foreign currency control and Presidential Decree No. 629 of June 14, 1992, On certain amendments to the procedure of mandatory sale of part of forex denominated proceeds and exaction of export duties, there was approved Instruction of the Bank of Russia No. 7 of June 29, 1992.

According to the instruction, legal persons opening current forex accounts shall simultaneously open transit forex accounts in order to enter the full amount of forex denominated proceeds, including those not mandatory salable.

Therefore, the transit forex account shall be opened in parallel to he current forex account, therefore, notwithstanding the organizations will, notice of the opening of the current forex account is at the same time, the notice about the opening of the transit forex account.

The RF SAC explained that there are no grounds to hold the bank liable for offenses as defined in Article 132 of the RF Tax Code.

The RSFSR law of December 19, 1991, On protection of natural environment (Article 6) authorizes the RF Government to determine maximal payments for abuse of environment, pollution, and other harmful actions (the law was invalidated as the federal law On environmental protection was enacted on January 10, 2002). In order to enforce this stipulation, the RF Government adopted Resolution No. 632 of August 28, 1992, On the approval of the procedure governing determination of amounts of maximal payments for abuse of environment, pollution, and other harmful actions (hereinafter referred to as the Resolution).

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