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E. A. Bolshakova A review of regulatory documents concerning taxation, which were made public in January and February of 1. Order of the RF Finance Ministry No. 3n of January 20, 2005, explains the procedure governing the collection of excise taxes and the operation of the mechanism controlling the payment of these taxes in the course of movement of the goods between the Russian Federation and the Republic of Belarus. In particular, the order approves the procedures governing the stamping of invoices by tax authorities and the procedures governing the stamping of declarations concerning the import of goods and payment of excise taxes.

2. Letter of the Federal Tax Service No. 21-4-04/32 of January 20, 2005, explains the issues pertaining to the registration of a plot of land within mining areas as land plots with limited turnover.

The list of the plots of land withdrawn from the turnover or with limitations on turnover is set forth by item 4 of article 27 of the Land Code of the Russian Federation and item 2 of article 389 of the Code. The plots of land granted for mining in a mining area are not indicated in this list, therefore, they should be defined as an object of taxation with the land tax.

3. Informational letter of the Federal Tax Service No. MM-6-21/36 of January 20, 2005, presents the data used for the calculation of the mineral extraction tax with respect to oil in December of 2004.

The tax rate as adjusted for the Kts coefficient makes Rub. 1037.6688 per metric ton.

4. Letter of the Federal Tax Service No. ShS-6-09/39 of January 21, 2005, presents letter of the RF Finance Ministry No. 03-06-05-02/23 of December 27, 2004, which sets forth the procedures for the filling in of the form of the application for the registration of an object (objects) of taxation with the tax on gambling and the forms of the certificate of registration of an object (objects) of taxation with the tax on gambling.

5. Orders of the RF Finance Ministry No. 7n and 8n of January 24, 2005, approves the form of the application for the registration of an object (objects) of taxation with the tax on gambling and the forms of the certificate of registration of an object (objects) of taxation with the tax on gambling.

6. Order of the RF Finance Ministry No. 6n of January 24, 2005, makes amendments to Order of the RF Finance Ministry No. 97n of November 1, 2004, On the approval of the form of tax declaration with respect to the tax on gambling and the procedure of filling this form in. 7. Letter of the Federal Tax Service No. 04-1-03/800 of January 24, 2005, explains that the full or partial payment of the cost of an apartment by an individual at the expense of the funds provided by an organization is a form of income derived in kind; therefore, this amount should be included in the tax base of such an individual for the calculation of the tax on personal income at the rate of 13 per cent.

In this connection, the employer providing the funds for payment for the apartment purchased by an individual on the basis of a sales contract and registered as property of the said individual should determine the respective tax base, calculate and withhold the tax on personal income at the moment the said apartment becomes the property of the said individual.

In the case it turns out impossible to withhold the calculated amount of tax, the tax agent should notify the tax authority, which registered such an employer, in writing about the impossibility to withhold the tax and the amount of the tax indebtedness of the taxpayer within one month since the respective circumstances arise.

8. Letter of the Federal Tax Service No. MM-6-05/48 of January 24, 2005, explains the issues of taxation with the single social tax of remuneration paid in foreign currency in stead of daily allowances due to the teams of the sea ships owned by Russian shipping companies and sea fishing ships of the Russian fishing industry at the time such ships operate abroad. The presence of the team on board of a ship operating abroad is not considered as a business trip, therefore, the payment of remuneration nominated in foreign currency is not the compensation for business trip expenditures.

Remuneration paid in foreign currency in stead of daily allowances due to the teams of the sea ships owned by Russian shipping companies and sea fishing ships of the Russian fishing industry is not the compensation payment. The remuneration denominated in foreign currency paid in stead of daily allowances to the ship teams are in fact the supplementary wages and salaries for special conditions of work and should be subject to the single social tax on general grounds.

9. Letter of the Federal Tax Service No. MM-6-21/44 of January 24, 2005, explains the issues of payment of the transport tax in the case of utilization of transport vehicles.

In the case a vehicle is utilized (destroyed), i.e. liquidated as a physical object, there is no object of taxation with the transport tax.

Therefore, in the case a vehicle is utilized (destroyed), the tax authorities and the taxpayer refrain from collection and payment of the tax on the basis of a document establishing the fact and the date of liquidation (utilization) of the vehicle issued by an organization, which actually performed the said actions.

10. Letter of the Federal Tax Service No. 02-1-08/8 of January 25, 2005, explains the issues pertaining to the procedure of the registration for taxation purposes of the profits from discounts granted by the seller. Article 424 of the RF Civil Code stipulates that the price set by the agreement of the parties may be changed in the cases and on terms stipulated by the respective contract.

In the case the selling organization revises the amount of the indebtedness of the buyer based on the respective contract, i.e. relieves the buyer from the obligation to pay a certain percentage of the sum due for the purchased values, such a discount, as it is stipulated by articles 572 and 574 of the RF Civil Code, should be defined as a transfer of a right in rem free of charge. These discounts do not reduce the tax base of the profit tax.

11. Letter of the Federal Tax Service No. ShS-6-01/58 of January 25, 2005, presents the explanations issued by the RF Finance Ministry in its letter No. 03-02-07/2-4 of January 14, 2005 as concerns the issue of presentation of information and explanations necessary for the purposes of the legislation on taxes to the taxpayers.

The guidelines governing the organization of the work of the tax authorities aimed at the informing of taxpayers are set forth by section 4 of the Regulations on the organization of the work with taxpayers approved by Order of the Russias Tax Ministry No. SAE-3-27/468 of August 10, 2004. When taxpayers submit requests for information concerning the application of stipulations and regulations of the tax legislation, the tax authorities have no right to reject such an application.

Article 34.2 of the Code defines the powers of financial authorities as concerns the presentation of the information pertaining to their terms of reference with respect to the issues of the application of the legislation on taxes and fees in written form. For instance, the RF Finance Ministry is vested with the powers to explain the application of the stipulations of the Code to the taxpayers.

12. By its ruling No. 16141/04 of January 26, 2005, the Supreme Arbitration Court totally abolished letter of the RF Tax Ministry No. 04-2-06/127 of February 17, 2004, On taxation of compensation payments related to the compensation of expenditures borne in relation to business trips as not being in compliance with the RF Tax Code.

The abolished letter subjected the expenditures borne by organizations in relation to the payment of daily or field allowances in excess of the figures set forth by Resolutions of the RF Government No.

93 of February 8, 2002 and No. 729 of October 2, 2002, to taxation with the tax on personal income.

The court noted that in accordance with article 168 of the RF Labor Code the amount of daily allowances paid to employees is set forth in a collective contract or a local normative act issued by the organization. Therefore, the taxable incomes should not include the amounts of daily allowances below the figures set forth by such an agreement or act. This ruling pertains also to the organizations financed from the budget.

The court noted that the legislation on taxes and fees does not set forth either the amounts or procedures governing the rates of daily allowances as concerns the tax on personal incomes. The general principles of determination of such rates and limitations on the amount thereof are determined only by the labor legislation.

The court explained that as concerns the organizations financed from the federal budget the Resolutions of the RF mentioned above set the limitations only on the amount of financing from the federal budget for the said purposes; however, they do not limit the amount of payments due to employees if they are approved by the employer. In this case, organizations should compensate for the expenditures exceeding the determined amounts at the expense of the economy of the funds allocated from the federal budget, as well as at the expense of the funds organizations derive from entrepreneurial and other commercial activities. At the same time, the employer should have no right to diminish the respective tax base by the amount of such payments as concerns the profit tax in contrast to, for instance, expenditures for the remuneration of labor.

The Resolutions of the RF Government mentioned above set the limits only on the amount of expenditures for business trips covered at the expense of the federal budget and do not limit the respective amounts in the case they are paid from other sources, and did not discriminated the organizations financed from the federal budget in comparison with other organizations as concerns the application of article 168 of the RF Labor Code.

13. Letter of the RF Finance Ministry No. 03-06-04-02/03 of January 27, 2005, explains the issues pertaining to the application of the transport tax with respect to jet propelled air transport vessels.

14. Letter of the Federal Tax Service No. MM-6-21/63 of January 27, 2005, presents the official explanations issued by the RF Finance Ministry in its letter No. 03-06-02-02/01 of January 14, 2005, as concerns the issues of application of federal law No. 116 FZ of August 20, 2004, On amendments to article 8 of the law of the Russian Federation On payment for land. Federal law No. 116 FZ of August 20, 2004, On amendments to article 8 of the law of the Russian Federation On payment for land sets forth the procedures governing the taxation of the plots of land granted (purchased) for construction of residential housing, including individual housing construction, thus eliminating the legal vagueness as concerns the definitions of lands occupied by housing, what was noted by the determination of the RF Supreme Court No. 78 VOZpr-3 of February 13, 2003, and the determination of the RF Constitutional Court No. 276-O of June 5, 2003.

At the same time, federal law No. 116 FZ of August 20, 2004, set a different procedure of taxation of the plots of land purchased in ownership on the condition of carrying out housing construction (including the individual housing construction) prior to January 1, 2005, and those purchased after January 1, 2005.

Thus, as concerns the plots of land purchased in ownership after January 1, 2005, by individuals and legal entities on the conditions of carrying out housing construction (with the exception of the individual housing construction), such plots should be taxed at the double rate of the land tax set forth in towns and settlements of town type over the period of 3 years. Later, up to the state registration of the rights of ownership of the constructed object of real estate the land tax should be collected at the fourfold rate. After the state registration of the rights of ownership of the constructed object of real estate the land tax should be paid at the rates set forth for the land plots occupied by the housing.

As concerns the plots of lands purchased in ownership by individuals for individual housing construction after January of 2005, over a 10 year period the land tax should be paid at the full rates set forth for towns and settlements of town type. Later, up to the state registration of the rights of ownership of the constructed object of real estate the land tax should be collected at the double rate. After the state registration of the rights of ownership of the constructed object of real estate the land tax should be paid at the rates set forth for the land plots occupied by the housing.

As concerns the plots of land purchased in ownership by individuals and legal entities on the condition of carrying out housing construction (including the individual housing construction), the tax should be paid at the full rates set forth for towns and settlements of town type up to the state registration of the rights of ownership of the constructed object of real estate. After the state registration of the rights of ownership of the constructed object of real estate the land tax should be paid at the rates set forth for the land plots occupied by the housing.

15. Letter of the Federal Tax Service No. 22-2-14/092 of February 1, 2005, explains the issues pertaining to the procedure of application of the taxation as a single tax on imputed income for certain types of activities.

The RF Tax Code stipulates that this system of taxation should be applied in the case the taxpayer is engaged in the entrepreneurial activities subject to the switching to the system of taxation as a single tax on imputed income.

In the case the taxpayer suspends such activities during a tax period, such a taxpayer should not pay the single tax on imputed income for the tax periods (calendar months), during which the taxpayer was not engaged in such entrepreneurial activities.

At the same time, the taxpayer should submit tax declarations relating to the single tax on imputed income for the periods the taxpayer was not engaged in such entrepreneurial activities.

16. Letter of the Federal Tax Service No. MM-6-05/72 of February 1, 2005, explains the issues pertaining to the procedure of the application of the regressive scale of the rates of the single social tax and tariffs of insurance contributions for the mandatory pension insurance.

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