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Letters of the Ministry of Finance with the presentation of its position do not answer the afore listed criteria of a normative legal act, and therefore cannot have any juridical meaning and cannot produce any legal consequences for an indefinite circle of persons. The requirements contained in such letters of the RF Ministry of Finance cannot be considered as establishing the rules of behavior mandatory for tax authorities which should be repeatedly applied by them in the course of exercising their functions of tax control. Tax authorities do not have the right to demand that these rules be observed also by taxpayers (or tax agents).

7. In connection with the changes introduced in Chapter 22 of the RF Tax Code, by Order of the RF Ministry of Finance, of 26 January 2007, No SAE-3-03/34@, the Methodological Recommendations regarding the application of Chapter 22, Excises, are declared to be null and void.

8. Letter of the RF Tax Service, of 2 February 2007, No ShT-6-03/68@, and of the RF Ministry of Finance, of 11 January 2007, No 03-07-15/02, has clarified the issues of refunding the sums of VAT with regard to the goods (or work, or services) accepted as deductible by the taxpayers carrying out the transactions that are either taxable by VAT or exempted from taxation. The taxpayer is obliged to keep separate accounting of the VAT sums with regard to the acquired goods (or work or services) used for the purpose of conducting transactions either taxable by this tax or not subject to taxation. At the same time, if the taxpayer fails to keep separate accounting of the VAT sums regarding the acquired goods (or work, or services), it is permitted to refund the VAT sums accepted as deductible with regard to the goods (or work or services) related to the general expenses which are necessary for the conduct of both taxable transactions and transactions not subject to taxation.

9. Letter of the RF Tax Service, of 30 January 2007, No ShT-6-21/54@ clarifies the issue of calculating the tax on the property of natural persons on the basis of the aggregated inventory value of a property.

In the event when a taxpayer owns several buildings, premises or structures, and they are situated on the territory of one representative agency of local self government, which has set a single tax rate for all the objects, the tax should be calculated on the basis of the aggregated inventory value of all these objects.

In the event when a taxpayer owns several buildings, premises or structures situated on the territory of one representative agency of local self government which has set different tax rates for these objects in accordance with the criteria of their use, the tax should be calculated on the basis of the aggregate inventory value of each of the types of objects.

10. Letter of the RF Federal Tax Service, of 25 January 2007, No SAE-610/39/@, and the RF Ministry of Finance, of 19 December 2006, No 03-02-07/2-122, and of 15 January 2007, No 03-02-07-2-3, clarifies that, in the event of an erroneous transfer of taxes to an account of the Federal Treasury not intended for paying these taxes, this transfer should be considered a tax violation, the nonperformance of a liability, and should result in charging a penalty in accordance with the procedure and terms envisaged by the RF Tax Code. A failure to observe the liability to pay a tax constitutes a reason for the issuance, by a tax agency, of a demand that the tax be paid by the taxpayer, and for the application of appropriate measures aimed at enforced compliance, which are envisaged in the Code. In the event of a recall of the erroneously transferred sums, the taxpayer has the right to resort to appropriate defensive measures, including the charging of interest on the use of these monies. From the day of the coming into effect of Federal Law, of 27 July 2006, No 137-FZ, and until 1 January 2008, the sums of excessively paid (or recovered) taxes, levies, and penalties should be subject to refund (or off-set) against the sums of receipts transferable to a corresponding budget of the budgetary system of the Russian Federation, in accordance with RF budget legislation.

11. Letter of the RF Federal Tax Service, of 23 January 2007, No SAE-6-02/31@, and the RF Ministry of Finance, of 14 December 2006, No 03-11-02/279, clarifies the procedure for distributing the sum of expenses not related to specific types of entrepreneurial activity between the types of entrepreneurial activity, with regard to which the system of taxation, in the form of a single tax on presumptive income, is applied, and the types of entrepreneurial activity with regard to which the taxpayers pay taxes in accordance with the general regime of taxation.

For purposes of calculating the profit tax, the sums of expenses calculated by the results of a month on the basis of the proportion of the profit from those types of activity, that are not taxable by the single tax on presumptive income, are summed up within the aggregate amount of proceeds from all types of activity as a growing grand total for the period from the beginning of a tax period to the end of a corresponding month of the tax period ( or year).

12. Letter of the RF Federal Tax Service, of 24 January 2007, No ShT-6-23-35@, and the RF Ministry of Finance, of 28 December 2006, No 03-02-7/2-125, clarifies the procedure for the taxpayers submitting of tax declarations (or estimates) to tax agencies.

The taxpayers (excepting the taxpayers classified as largest) whose average listed number of employees for the year 2006 exceeds 250 (after 31 December 2007 the taxpayers whose average listed number of employees for a previous calendar year exceeds 100) and also the newly created (including as a result of reorganization) organizations with a number of workers exceeding the above limit, should submit tax declarations (or estimates) in accordance with the established formats, in the electronic form, to the tax agencies at the place of their registration (paragraph 9, point 4, Article 1; point 7, Article 5 of the Federal Law; point 57, Article 1; point 8, Article 7 of Federal Law, of 27 July 2006, No 137 - FZ).

13. Letter of the RF Federal Tax Service, released for reference and use in work, contains information on the federal laws that come into force in the year 2007.

L.Anisimova A review of budget legislation for February In February, the RF Government approved the Long Term Financial Plan of the Russian Federation for the Years 2007 2009, the Regulations for the allotment, in the year 2007, of compensations from the Federal Fund for the subventions to the budgets of subjects of the Russian Federation for purposes of securing the level of money allowance and wages of the workers of the State Firefighting Service paid from regional budget funds. The Federal Fund for Compulsory Medical Insurance approved the Statute On the procedure for allotment, to the territorial funds, of the subsidies for the compulsory medical insurance of the non working population (children), to be transferred from the federal budget. The RF Ministry of Education and Science issued an order establishing the form of an agreement concerning the allotment of subventions for paying lumpsum grants under any forms of settling the affairs of children deprived of parental care.

Legal acts of the RF Government Regulation of the RF Government, of 30 December 2006, No 1860-r, On the Approval of the Long Term Financial Plan of the Russian Federation for the Years 2007 2009 In accordance with the Budgetary Code of the Russian Federation, the long term financial plan of the Russian Federation for the years 2007 2009 was approved.

The major parameters of the budgetary system of the Russian Federation were determined, as well as the major parameters of the federal budget for the years 2007 2009, and the maximum budgets of the subjects of budget planning in 2007 2009.

Decree of the RF Government, of 20 February 2007, No 107, On the approval of the Regulations for the allotment, in the year 2007, of compensations from the Federal Fund for the subventions to the budgets of subjects of the Russian Federation for purposes of increasing, on equal terms with the Federal Firefighting Service, the money allowances of employees and the wages of workers of the territorial units of the State Firefighting Service, financed from the budgets of subjects of the Russian Federation.

The approved Regulations determine the procedure for the allotment, in the year 2007, of subventions to the budgets of subjects of the Russian Federation for purposes of increasing, on equal terms with the Federal Firefighting Service, the money allowances of employees and the wages of workers of the territorial units of the State Firefighting Service, financed from the budgets of subjects of the Russian Federation.

It is established, in particular, that the aforesaid Regulations do not extend to the units of the State Firefighting Service created in accordance with legislation of the Russian Federations subjects.

Legal acts of the federal agencies of executive power The Statute On the procedure for the allotment, to the territorial funds, of the subsidies for the compulsory medical insurance of the non working population (children), to be transferred from the federal budget (Approved by the Federal Fund for Medical Insurance on 27 December 2006, No 10A/2). Registered at the RF Ministry of Justice on 31 January 2007, No 8858.

In accordance with Federal Law, of 29 December 2006, No 243 FZ, On the Budget of the Federal Fund for Compulsory Medical Insurance for the Year 2007, the Statute establishes the procedure for the transferal, by the Federal Fund for Compulsory Medical Insurance (FFCMI), of the subsidies, to the territorial funds for compulsory medical insurance, designed to finance the compulsory medical insurance of the non working population (children). The procedure determines the rules regarding the transfer of the FFCMIs resources for the aforesaid purposes, of their spending, of ensuring their intended use by way of supervision, and the submitting of reports by the territorial funds.

It is declared that the Statute On the Procedure for the allotment, to the territorial funds for compulsory medical insurance, of the subsidies for the compulsory medical insurance of the non working population (children) and the grants aimed at implementing the social program of supporting the non working pensioners, transferred from the federal budget, approved by the FFCMI on 26 December 2005, No 8A/06, is to be deemed to be null and void.

Order of the RF Ministry of Education and Science, of 22 January 2007, No 25, On the Implementation of Decree of the Government of the Russian Federation, of 30 December 2006, No 847 Registered at the RF Ministry of Justice on 31 January 2007, No 8863. The Order establishes the form of an agreement to be concluded by the Federal Agency for Education (Rosobrazovanie) of the RF Ministry of Education and Science with a subject of the Russian Federation on the allocation of subventions to the budget of the subject of the Russian Federation for the purpose of payment of lumpsum grants under all forms of settling the affairs of children deprived of parental care; also established are the forms of accounting with regard to the use of the said grants.

M. P.Goldin

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