6. According to the letters of the Ministry of Finance of the Russian Federation from 13.11.2007 No 0307-15/183 and Federal Tax Service of the Russian Federation from 28 November 2007 No ШТ-6-03/917@ the procedure for application of the Decree of the Ministry for Foreign Affaires of Russia and Ministry of Finance of Russia from 08.05.2007 No 6499/41н “On approval of the list of foreign states whose representatives are subject to 0 per cent value added tax rate when sale of goods (service rendering, work execution) for official use by foreign diplomatic missions and missions of the same status or for the personal use of diplomatic or administrative and technical staff of these missions, including members of their families, living with them” is clarified.
It is elucidated that the decree of the Ministry for Foreign Affaires of Russia and Ministry of Finance of Russia came into effect on 1 October 2007. That is why with regard to the goods (works, services) purchased before the decree came into effect and included in the application for VAT compensation one should follow the list of countries mentioned in the letter of the МНС of Russia from 1 April 2003 N РД-6-23/382 that was earlier in effect.
7 According to the Decree of the Ministry of Finance of the Russian Federation from 13 November No 108н the List of countries and territories granting privileged tax regime of profit taxation and (or) not envisaging uncovering or giving information during financial operations conduction (offshore zones) was approved in concordance with subparagraph 1 paragraph 3 clause 284 of the Tax Code of the Russian Federation. With regard to dividends received by Russian organizations from the territory of these countries, it is the general tax rate of 9% not 0% rate that is applied.
8. According to the letters by the Ministry of Finance of the Russian Federation from 30.10.2007 No 0305-05-02/64 and the Federal Tax Service from 3 December 2007 No СК-6-11/923@ the issue on land occupied by arbitrary courts taxation is clarified.
According to the Tax Code of the Russian Federation (subparagraph 3 paragraph 2 clause 389 of the Tax Code), land plots, given for security, safety and customs needs, are not recognized as subject to taxation.
According to clause 8 of the Law of the Russian Federation from 5 March 1992 N 2446-1 “On safety” judicial power is included in the security system. In this connection, according to the Ministry of Finance and Federal Tax Service of the Russian Federation land plots, occupied by arbitrary courts, should not be subject to taxation with land tax.
9. According to letters of Ministry of Finance of the Russian Federation from 26.10.2007 No 03-04-0701/210 and Federal Tax Service of the Russian Federation from 4 December 2007 No ГИ-6-04/930@ the issue of natural person’s incomes, obtained in connection with granting of subsidies to purchase or build housing to young families is clarified.
For instance, it is clarified that up to 1 January 2008 in concordance with the version of subparagraph paragraph 1 clause 220 of the Code while calculating the natural person’s incomes tax sum a tax-payer can get tax deduction at the sum spent for new construction or purchase of a house, flat, room or share (shares) in them etc. at the rate of expenses actually made but no more than RUR 1 000 000. This norm also applied when payment for the expenditures mentioned was made at the expense of subsidies from the funds of federal budget, budgets of subjects of the Russian Federation and local budgets.
From 1 January 2008 instead of the mechanism for expenses deduction the mechanism of exemption of the subsidies sum from taxation with natural person’s incomes tax.
10. According to the letter by the Ministry of Finance and Federal Tax Service of the Russian Federation from 4 December 2007 No ШТ-6-03/932@ the issue of VAT payment on alcoholic goods, confiscated by the law enforcement bodies is clarified. Since the goods confiscated by law enforcement cannot be used in future to carry out operations recognized as subject to taxation in accordance with chapter 21 of the Tax Code of the Russian Federation, VAT sums taken to deduction during import of alcoholic production into the territory of the Russian Federation are to be restored and paid to the budget in the taxation period when the goods were confiscated by law enforcement bodies.
11. By the Federal Law from 29 November 2007 No 284-ФЗ changes are made to the Tax Code of the Russian Federation, for instance, the possibilities to apply property deductions from income tax have been limited. According to the changes property tax deduction is not applied in case expenditures for construction and purchase of a house, flat, room or share (shares) in them are made at the expense of employer or other persons, maternity (family) capital, directed to fulfill additional measures of governmental support for families, having children, at the expense of payments allocated from the federal budget fund, budgets of subjects of the Russian Federation and local budgets as well as in cases when the deal of purchase and sale of a house, flat, room or share (shares) in them is made between physical persons that are independent according to the clause 20 of the Tax Code of the Russian Federation property tax deduction is not applied.
The version of individual statements of the Tax Code of the Russian Federation that apply to formation of the tax base of budget organizations is specified.
12. In order to apply chapters 26.2 and 26.3 of the Tax Code of the Russian Federation according to the decree of the Ministry for Trade and Economic Development from 19 November 2007 No 401 deflation coefficient K1 necessary to calculate taxation base for single imputed income tax for 2008 at the rate of 1.081 is established.
13. According to letters by the Ministry of Finance of the Russian Federation from 13.11.2007 No 03-1102/266 and Federal Tax Service of the Russian Federation from 28 November 2007 No СК-6-02/912@ the issue on procedure of the determination of depreciated cost of fixed assets when either the taxation object or taxation regime has been changed by tax-payers, applying simplified taxation system is clarified.
From 1 January 2008 if tax-payers transfer to simplified taxation system from the taxation object in the form of profits to taxation object in the form of difference between incomes and expenditures, expenditures referring to taxation periods, when the taxation object in the form of profits taxation was applied, should not be taken into account.
Correspondingly, if a tax-payer subject to simplified taxation system has transferred from the taxation object in the form of profits from taxation object to taxation object in the form of difference between incomes and expenditures, then the depreciated cost of fixed assets, purchased within the period of application of simplified taxation system with the taxation object in the form of profits is not determined, since expenditures made should not be taken into account. Correspondingly, the depreciated cost of fixed assets for the date of transfer of taxpayer from the simplified taxation system with the taxation object in the form of profits to general taxation regime is not determined as well.
If an organization transferred from the general taxation regime to simplified taxation system with profits as taxation object, and then transferred to profits reduced by the sum of expenditures as a form of taxation object, the depreciated cost of fixed funds, purchased within the period of general taxation regime application also is not defined.
14. According to the letter of the Ministry of Finance of the Russian Federation from 09.11.2007 No 0305-05-02/69 and Federal Tax Service from 26 November 2007 No СК-6-11/908@ the issue on the procedure of application tax privileges in the form of taxation base reduction by the sum not subject to taxation, envisaged by paragraph 5 clause 391 of the Tax Code of the Russian Federation (at the rate of RUR per one tax-payer in the territory of municipal formation (cities with federal importance Moscow and St.
Petersburg) as to a land plot, which is owned, is in unlimited or life-time heritable use by some kinds of taxpayers) while calculating land tax is clarified.
The Ministry of Finance and Federal Tax Service of the Russian Federation draw attention to the fact that in case tax-payer owns several land plots, the taxation base while calculating land tax is reduced by the sum not subject to taxation only with regard to one of the land plots by choice of the tax-payer.
15.Since single social tax is partially placed to the budget and partially to non-governmental social funds, the letter of Ministry of Finance of the Russian Federation and Federal Tax Service from 10 December No 05-2-05/481@ clarifies which sums are accounted (compensated) by Social Insurance Fund and which – by the Federal Tax Service of the Russian Federation. Taxation bodies do not make such repayment.
Taxation bodies make return (offset) of sums of single social tax excessively paid only if excessive payment by single social tax in monetary terms is reflected in the databases of taxation bodies “Settlements with budget”.
16. According to the letter of the Ministry of Finance of the Russian Federation and Federal Tax Service from 10 December 2007 No 05-1-03/505@ the issue of notaries’ taxation with single social tax is clarified.
Taxation base of single social tax for notaries is defined, according to paragraph 3 clause 237 of the Code, as a sum of incomes received by such tax-payers over the taxation period both in monetary form and in kind from the professional activity, deducing expenditures connected with their derivation.
At the same time according to clause 26 of the Basic legislation of the Russian Federation on notarial system from 11.02.1993 No 4462-1 it is the authorities and president of notarial chamber elected by the assembly of the notarial chamber members whose authority is regulated by the charter of the notarial chamber.
That is why the payment received by the president of the notarial chamber fro execution of authority at the post is not the payment of labor or civil legal contract.
Consequently, according to paragraph 1 clause 236 of the Code notarial chamber is not subject to single social tax payment as to premiums for execution of authority at the elected post of the president of the notarial chamber.
17. According to the letter of the Ministry of Finance of the Russian Federation and Federal Tax Service from 3 December 2007 No ШТ-6-06/925@ “On submission of the results of office taxation revision” the issue on classification of individual cases of violations found is clarified. For instance, it is elucidated that when a tax-payer applies deductions at the rate of accrued insurance contributions for compulsory pension insurance from the sum of advance payment (that is single social tax sum) there is no taxation violation in the form of underreporting of the single social tax sum. Taking into account that insurance contributions are regulated by separate legislation, there is no resulting law infringement envisaged by clause 122 of the Tax Code of the Russian Federation. So underreporting of the sum of the single social tax that is to be paid to the federal budget mentioned above is subject to violation of legislation on taxes and duties that does not have characteristics of tax law infringement.
It is to be noted that if before the decision on refusal for prosecution for committing tax law infringement was made the tax-payer had paid the sum of single social tax charged additionally in the course of office taxation revision to be paid to the federal budget or as an insurer paid the arrears for insurance contribution over the same period, only the amount of interest for late charge of single social tax to be paid in the federal budget calculated for the date of tax or insurance contribution payment is mentioned in the decision.
18. According to the letter by the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation from 26 November 2007 No 06-6-10/526@ it is clarified which kinds of check-out equipment could be used in the passenger taxi.
Review of Budgetary Legislation over December Goldin M. P.
In December 2007 the following events took place in the legislative regulation of the budget relations: one more government corporation was created, whose aim is to join assets in the sphere of nuclear energy, the Regulations for formation and regulation of work of the federal formal enterprises were adopted by the Resolution of the Government of the Russian Federation.
Federal Laws The Federal Law from 01.12.2007 No 317-ФЗ “On Government Corporation on nuclear energy “Rosatom” came into force on 5 December 2007 The draft of the law on the creation of government corporation on nuclear energy was submitted to the State Duma of the Russian Federation by the President of the Russian Federation V. V. Putin. Earlier it had been planned to create the company that would have joined key assets at the market of the nuclear energy in the form of a joint-stock company, however, in the end, it was decided to form the structure as a non-commercial organization – Government Corporation.
Last two years were marked with the government efforts to create enough of the structures of the new type that join the characteristics of economic entities and government bodies. The process of the creation of the Government Corporations started in Russia in 2006, when the Joint aircraft building corporation started to operate, later Joint sea-craft building company was established, and in the sphere of financial market Bank for Development and Foreign Economic Activity was organized.
The basis for legislative regulation of the Government Corporations is the Federal Law “On noncommercial organizations” from 12.01.1996 No 7-ФЗ. That is why, strictly speaking, the work of the Government Corporations is not subject to regulation of the budget legislation. However since government corporation are formed on the basis of government assets with the further accumulation of large amounts of budget funds, a new forming Government Corporation should be mentioned.
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