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In compliance with Art. 333.1 of the Tax Code of RF, payers for the use of objects of the animal world (except for the water biological resources) are organizations and private individuals, including self-employed persons that obtain, in a due order, a respective license (permit). The levy is payable on the basis of a name one-off hunting license that is granted on the basis of order #3 of January 4, 2001, by the RF Ministry of Agriculture.

Because of that, the charging and collecting of fines by tax bodies in the event of an untimely payment of the noted levy is deemed appropriate.

3. Letters by the Federal Tax Service of September 21, 2006, # GV-6-21/952 and by the RF Ministry of Finance of July 05, 2006, # 03-02-02/120 clarify procedures of computation and payment of the land tax in the event of a change in the cadastre value of a land site.

In compliance with the Tax Code of RF, the tax base by the land tax is identified with regard to every land site as its cadastre value as of January 1 of the year that forms the tax period (p. 1. Art. of the Tax Code of RF).

In compliance with p. 14. Art. 396 of the Tax Code of RF, the cadastre value is set and taxpayers should be notified of it once a year. Because of this, such changes as a transfer of lands from one category into another, transformation of the type of the permitted use of a land site that affect the amount of the cadastre value of a given land site and which have occurred over a given tax period are accounted while computing the tax base in next tax period.

4. Letters by the Federal Tax Service of October 4, 2006, # GV-6-02/982 and by the RF Ministry of Finance of August 17, 2006, # 03-11-02/180 clarify the problem of application by an organization of the simplified taxation system in the event of its reorganization through transformation, as well as on procedures of inclusion into its expenses of costs associated with payments for the value of goods purchased for the purpose of their further sales.

In compliance with p.5 Art. 58 of the Civil Code of RF in the event of transformation of a legal entity of one kind into a legal entity of another kind (aka change of the organizational and legal form), according to the act of transfer, rights and obligations of the reorganized legal entity are assigned to the newly founded legal entity. This implies the birth of a new legal entity, i.e. being a newly formed legal entity, the new legal entity should pass through the general procedure of the transition towards the simplified taxation system.

In compliance with sp.2 p.2. Art. 346.17 of the Tax Code of RF, in the frame of the simplified system of taxation, while computing a tax base, expenses include costs for the purchased goods paid to suppliers, sold and paid for by buyers.

5. With its Letter of October 4, 2006, # 01-06/34547, the Federal Customs Service clarifies the problem of customs preferences with respect to payment of customs duties, taxes with regard to goods imported for the purpose of contribution to an authorized (joint-stock) capital of an organization.

As of the date of the customs processing, preferences on payment of a customs duty and the valueadded tax can be granted with regard to the goods that, according to the customs declaration, have been declared as a contribution to the authorized (joint-stock) capital of the organization.

Upon completion of the procedure of the state registration of the Charter, property, which has been contributed as an additional contribution for the purpose of payment of a participants share under an increase of the authorized capital, gain the status of the companys property.

Setting in the companys constituent documents any timelines as a contribution upon completion of the state registration is not provided by the law.

Thus, preferences on payment of customs duties are provide for only in the event of the forthcoming increase in the authorized capital within the term, as stipulated in the authorized documents.

6. With its Letter of October 4, 2006, # 01-06/34571, the Federal Customs Service provides explanations to procedures of submission to the tax bodies of documents that prove the appropriateness of the use of zero rate of value-added tax. To apply zero rate, the taxpayer should submit to the tax bodies documents with marks by customs bodies as an evidence of importation (exportation) of goods from the customs territory of RF.

In the event the shipment and customs processing of goods exported according to the customs regime of export are performed outside the region of operations of a given border customs body that registers the departure of the goods, taxpayers should submit to the tax bodies a copy of the shipment order that should bear marks of two customs offices, that is 1) the one that has registered the goods, and 2) the border customs office that confirms exportation of the goods from the customs territory of RF.

Such procedures are also applicable to other shipment operators that deal with shipping, transportation, convoy, loading and transfer of goods exported to outside the borders of the customs territory of RF or imported to its territory.

In the event of transportation by means of pipeline transport or by power lines, provision of services directly related to transportation of goods placed under the international customs transit regime the particularities of VAT taxation also provide for registration of a complete customs declaration with the marks of the customs office that confirm the fact of placement of goods under the customs regime of export. That is why in the event of transit the customs office secures marks The produce exported and The produce imported, as per procedures set by the Instruction.

7. With its Letter of October 12, 2006, # 01-06/35701, the Federal Customs Service set procedures of implementation of provisions of Resolution of the RF Government of September 16, 2006, # 567 On equalization of customs payments payable by legal entities and private individuals in the event of importation into the customs territory of the Russian Federation of certain vehicles. The Letter clarifies that, while importing means of transportation by items 8704, 8705, 8709 of the Goods Assortment of the Foreign Trade Activities, private individuals are subject to the same customs duties rates as legal entities and self-employed individuals are. The said rates are set according to general procedures and conditions of tariff regulation and taxation.

8. With its Resolution of October 18, 2006, # 615 the RF government approved Procedures of conduct of inspections of compliance of the tax residents operations with requirements of the federal Statute On Special economic zone in Kaliningrad Oblast and on introducing of amendments to some legal acts of the Russian Federation. The inspections are carried out by the Administration of the Special economic zone in Kaliningrad Oblast together with the tax office on the location of the residents registration as a taxpayer.

According to the Procedures, if an inspection has revealed the fact of lowering by the resident of the Kaliningrad SEZ the volume of capital investment as per Art. 4 of the said Statute, or the residents operations fail to meet requirements of the Statute, the Administration of SEZ has a right to appeal to the court of law to exclude the resident from the register of the SEZ residents. At the same time the Administration submit, within a month after completion of the inspection, a copy of the respective document to the federal executive body authorized to exercise functions on managing special economic zones.

9. With its cable of October 20, 2006 # 1734-U, the CBR set its refinancing rate at the level of 11% annualized, effective as of 23 October 2006.

L. Anisimova Review of Budget Legislation: October In September the following amendments were introduced in the effective legislation: the RF Government Decree on provision of guarantees to the exporters in 2006, and Guarantees on credits for the purpose of housing construction, Regulations on Temporary Financial Services in the Subjects of the Russian Federation, Procedure of granting subsidies to the Subjects of the Russian Federation for realization of the Government Program of assistance to voluntary migration to the Russian Federation of the RF citizens, residing in other countries.

The RF Ministry of Finance has approved the procedure of development and presentation of financial reporting on the federal budget execution to the RF Chamber of Accounts.

Decrees of the RF Government The Decree of the RF Government N 571 as of 16.09.2006 On the Order of provision of RF government guarantees for the support to the exports of industrial products" defines the procedure of granting of the RF government guarantees for the purpose of assistance to the Russian exporters in 2006, namely, provides a list of products assortment, types of works and services, covered by the above guarantees. The Order administers the right of the RF Ministry of Finance to provide guarantees of the Russian Federation in the amount not exceeding the limit of USD 50 million (for a single government guarantee). The list of persons, who have the right for the guarantees is defined; which includes: Russian exporters of products, Russian banks-creditors, or foreign banks-creditors, providing credits to the Russian exporters, foreign importers or non-resident banks and foreign governments, which are exporting Russian industrial products. It is specified, that the government guarantees can be also provided for Roseximbank credits and guarantees.

To provide a guarantee, the RF Ministry of Finance should sign a respective agreement on behalf of the Government of the Russian Federation. The performance of government guarantees liabilities will be financed from the federal budget.

The Decree of the RF Government N 593 as of 02.10.2006 On amendments to the procedure of granting government guarantees on credits for the purposes of upgrading of infrastructure utilities of land areas and housing construction, adopted by the Decree of the Government of the Russian Federation N 593 as of 02.10.2006, defines the amendments to be introduced by the RF Ministry of Finance for verification of the information, provided in the Certificate on settlement (absence)of arrears to the federal budget on the funds subject for reimbursement.

The RF Government Decree N 599 as of 03.10.2006 On approval of appointment (or dismissal) of the Head of Temporary Financial Service, introduced in the Subjects of the Russian Federation, on the structure, staffing and financial provisions for Temporary Financial Service and audit procedure of the budgets of the Subjects of the Russian Federation defines the procedure and terms of appointment/dismissal of the Head of Temporary Financial Service, introduced in the Subjects of the Russian Federation. It is also defined, that under the RF Ministry of Finance request, the government of the Russian Federation has established the maximum number of staff, funds for wages and procurement for the Temporary Financial Services. Funding of Financial Services will be made from the federal budget through targeted budget lines, specified to the RF Ministry of Finance.

The RF Government Decree N 622 as of 20.10.2006 On approval of regulations on government support to the Subjects of the Russian Federation, included in the framework of the Government Program of assistance to voluntary migration to the Russian Federation of the RF citizens, residing outside the country, at the expense of the federal budget defines, that the government assistance from the federal budget shall be provided to the Subjects of the Russian Federation in case a relevant Program of the Subject of the Russian Federation (Regional Program) for the assistance to the voluntary migration Russian Federation of the RF citizens, residing outside the country, is agreed with and approved by the government of the Russian Federation. The government assistance will be provided in the form of subsidies for partial reimbursement of expenses of the Subjects of the Russian Federation, addressed to implementation of the Regional Program measures.

Orders of the RF Ministry of Finance The Order of the RF Ministry of Finance On approval of the procedure of development and presentation of financial reporting on the federal budget performance to the RF Chamber of Accounts is registered in the RF Ministry of Justice under N 102n as of 23.08.2006. The document includes the list of forms, terms and timelines of development and presenting the financial reporting to the Chamber of Accounts of the Russian Federation, as well as special requirements to the reporting data of federal executive power bodies and the Russian Fund of Federal Property The financial reporting shall be presented in progressive total from the beginning of the year, in RUR thousand with one decimal point (excluding the Report on federal budget performance as to external sources of funding the deficit of federal budget).

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