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The Government of the Russian Federation has set forth the general rules governing the execution of the federal budget for year 2006 by determining the respective rights and obligations of the federal executive agencies and the procedures governing the execution of the federal budget as concerns selected revenues and expenditures, in particular, related to the payment of the property tax on organizations and the land tax by budgetary organizations, as well as distribution of earnings from renting of federal property by state owned organizations in the sphere of science, health care, culture an arts, and financing of construction projects and objects serving state needs.

The Federal Treasury was charged with carrying out of an experiment in the 3 subjects of the Russian Federation with respect to registration and performing of operations related to the utilization of subsidies and subventions allocated from the federal budget to the budgets of subjects of the Russian Federation, as well as the utilization of budgetary funds of subjects of the Russian Federation provided by agencies of the Ministry of Interior of the Russian Federation and the Ministry of the Russian Federation for the Matters of Civil Defense, Emergencies, and Disaster Clean Up Operations to customer accounts of the budgets of subjects of Russian Federations set up for financial agencies of subjects of the Russian Federation in the territorial agencies of the Federal Treasury.

2. ON REVOKING OF SELECTED RESOLUTIONS OF THE GOVERNMENT OF THE RUSSIAN FEDERATION No. 147 of March 20, 2006.

Resolution of the Government of the Russian Federation No. 143 of February 22, 2001, On the approval of the Rules governing the enforcement of requirements set forth by writs of execution and court orders of courts of justice issued with respect to the levying of recovery on funds of the budgetary system of the Russian Federation with respect to money liabilities of recipients of budget financing and amendments made thereto.

II. ORDERS 1. Order of the RF Finance Ministry and the RF Federal Treasury ON THE PROCEDURES GOVERNING THE SETTING UP AND MAINTENANCE OF CUSTOMER ACCOUNTS FOR RECIPIENTS OF FUNDS FROM THE FEDERAL BUDGET WITH RESPECT TO THEIR OPERATIONS WITH FUNDS EARNED FROM ENTREPRENEURIAL ACTIVITIES AND OTHER TYPES OF INCOME GENERATING OPERATIONS No. 162n of December 26, 2005.

Registered by the Ministry of Justice of the Russian Federation, No. 7577 of March 07, 2006.

The Order stipulates that until the adoption of relevant normative acts of the RF Finance Ministry and the Federal Treasury there should be applied the procedures governing the setting up and maintenance of customer accounts for recipients of funds from the federal budget with respect to their operations with funds earned from entrepreneurial activities and other types of income generating operations as set forth by Order of the RF Finance Ministry No. 46n of June 21, 2001.

2. Order of the RF Federal Treasury ON THE PROCEDURES GOVERNING THE REGISTRATION AND KEEPING OF DOCUMENTS CONCERNING THE ENFORCEMENT OF COURT RULINGS ENVISAGING THE LEVYING OF RECOVERY ON FUNDS OF THE BUDGETARY SYSTEM OF THE RUSSIAN FEDERATION WITH RESPECT TO MONEY LIABILITIES OF RECIPIENTS OF BUDGET FINANCING No. 3n of February 2, 2006.

Registered by the Ministry of Justice of the Russian Federation, No. 7598 of March 20, 2006.

The Order sets forth the rules governing registration and keeping of documents concerning the enforcement of court orders envisaging the levying of recovery on funds of the budgetary system of the Russian Federation with respect to money liabilities of federal recipients of budget financing. These rules should be applied with respect of organization of the said activities as concerns the documents related to the enforcement of court rulings envisaging the levying of recovery on funds of the budgetary system of the Russian Federation with respect to money liabilities of recipients of budget financing having customer accounts with agencies of the Federal Treasury. The registration and keeping of the said documents should be carried out in the electronic form by entering thereof in the ledger of registration of court orders and writs of execution. Such orders and writs presented for execution by agencies of the Federal Treasury should be entered and registered in the ledger not later than the next day after the date of their respective reception. The date fixed in the course of the registration of such orders and writs as incoming correspondence should be entered in the ledger and considered to be the date of presentation of the respective document to the agency of the Federal Treasury. The respective registration number should be entered in the application of the claimant attached to a court order of a writ of execution. However, the registration number should not determine the priority of execution of such orders and writs, the expenditures for the execution of which should be attributed to the same code of the RF budget classification.

Agencies of the Federal Treasury should keep the said documents for no less than 5 years.

The Rules set forth the forms of the ledger of registration of court orders and writs of execution, notifications about the receipts and returns of orders and writs, notifications concerning the suspension of operations with respect to the expenditure of funds in relation to the failures to comply with the requirements set forth in the orders and writs, notifications concerning the failures of the debtors to meet the requirements set forth by orders and writs, and some other forms.

3. Order of the RF Ministry of Agriculture ON THE APPROVAL OF THE SPHERES OF UTILIZATION OF INVESTMENT CREDITS AND THE LIST OF DOCUMENTS CONFIRMING THE UTILIZATION OF INVESTMENT CREDITS FOR THE DESIGNATED PURPOSES No. 60 of March 1, 2006.

For the purposes of implementation of the Rules governing the provision of subsidies to the budgets of subjects of the Russian Federation from the federal budget in 2006 for the compensation of expenditures for the payment of interest on investment credits received in 2003 through 2006 made by agricultural producers, organizations of the agri-industrial complex of all ownership forms, and peasant (farmer) enterprises from Russian crediting organizations for terms of or below 3 years as approved by Resolution of the RF Government No. 85 of February 13, 2006, the order of the RF Ministry of Agriculture sets forth the major spheres of utilization of the respective investment credits, as well as the list of documents confirming the utilization of such credits for the designated purposes.

4. Order of the RF Ministry of Agriculture ON THE APPROVAL OF THE SPHERES OF UTILIZATION OF INVESTMENT CREDITS AND THE LIST OF DOCUMENTS CONFIRMING THE UTILIZATION OF INVESTMENT CREDITS EXTENDED FOR TERMS OF OR BELOW YEARS FOR THE DESIGNATED PURPOSES No. 63 of March 1, 2006.

For the purposes of implementation of the Rules governing the provision of subsidies to the budgets of subjects of the Russian Federation from the federal budget in 2006 for the compensation of expenditures for the payment of interest on investment credits received in 2003 through 2006 made by agricultural producers, organizations of the agri-industrial complex of all ownership forms, and peasant (farmer) enterprises from Russian crediting organizations for terms of or below 5 years, including the credits extended for the purchase of all types of agricultural equipment of domestic manufacture and pedigree livestock, farming of perennial crops and vineyards, construction and reconstruction of stock rearing farms and enterprises engaged in the processing of flax and flax fiber, as approved by Resolution of the RF Government No. 88 of February 14, 2006, the order of the RF Ministry of Agriculture sets forth the major spheres of utilization of the respective investment credits, as well as the list of documents confirming the utilization of such credits for the designated purposes.

Ye. M. Khegai A review of regulatory documents concerning taxation issues, which were made public in February and March of The clear trend towards the restoration of the situation existing in the sphere of taxation prior to the entering into force of the RF Tax Code persists. It is reflected in the reconstitution of several supervisory organizations having the right to collect arrears and penalties without recourse to the courts.

These agencies do not coordinate their activities, therefore financial risks faced by producers sharply increase, there arises a threat of breaches of schedules of payments to contractors, there also arises a threat of defaults on other liabilities, and, as a result, there is a greater risk that a business may become financially insolvent. Such decisions taken in the sphere of mandatory payments sharply deteriorate the investment climate and can not be justified. It is necessary to minimize the number of oversight agencies and again vest all powers to carry out inspections and collect penalties only with the RF Federal Tax Service.

There continues the divergence from the principles set forth by the RF Tax Code as a single document, in the framework of which there were defined uniform terms and categories and removed contradictions and reiterations. The deterioration of the situation is reflected by the fact that individual articles of the RF Tax Code begin again to become more and more isolated. Since recently, the amendments introduced to the document have been of less and less systematic nature. In the framework of coterminous taxes the same (similar) elements are introduced separately. It results in the duplication of such principal stipulations of the Code as expenditures, procedures governing the calculation of the tax base, and so on. As a result, the RF Tax Code begins to become a collection of separate and not logically connected constructions, what in fact means the return to the system of numerous segmented normative acts in the framework of each of which there existed its own conceptual and terminological base, which had existed earlier.

The necessity to streamline and unify taxation, to abandon multiplicity of special taxation regimes becomes more and more urgent. These special tax regimes have become surrogates of sorts of the tax privileges, which had existed earlier.

In February and March of 2006, there was adopted a number of normative acts and published explanations of certain issues pertaining to taxation made by the respective authorities.

1. Letter of the Federal Tax Service No. MM-6-03/265 of March 14, 2006, and letter of the RF Finance Ministry No. 03-04-15/40 of February 2, 2006, explain the procedures governing the documentary confirmation of the lawfulness of the application of the zero added value tax rate by the tax payers exporting goods out of the territory of the Russian Federation and the tax payers selling goods to residents of Special Economic Zones.

The letters explain that since January 1, 2006, the application of the zero value added tax rates is permitted only in the case (upon presentation of all required documents) the goods are under one of the customs regimes stipulated by the RF Customs Code (the goods sold under the export regime or goods being under the SEZ customs regime) on condition that the same treatment is further accorded to the said goods.

2. Letter of the Federal Tax Service No. GI-6-04/232 of March 7, 2006, and letter of the RF Finance Ministry No. 03-05-01/6 of February 27, 2006, explain the issue of taxation of payments made to servicepersons for the purposes of purchase of essential property with the income tax on individuals.

These letters change the stand the Finance Ministry had previously taken on this issue, and define the lump sum allowance for purchase of essential property paid to contracted servicepersons in the amounts and under the procedures set forth in Resolution of the RF Government No. 796 of December 16, 2004, (12 monthly salaries) as a compensation payment. Accordingly, basing on item 3 of article 217 of the RF Tax Code, the incomes of servicepersons serving in the Armed Forces in accordance with contracts in the form of allowance for purchase of essential property should not be subject to the income tax on individuals.

3. Federal law No. 39 FZ of March 13, 2006, makes amendments to articles 26.1 and 26.3 of the RF Tax Code.

In particular, agricultural enterprises engaged in the primary and secondary (industrial) processing of their produce should be defined as payers of the agricultural tax on the condition that the share of agricultural produce and products of primary processing makes not less than 70 per cent of the total volume of production of such enterprises.

The RF Tax Code directly introduces restrictions on defining fishery products as agricultural produce. The Code stipulates that only the amounts of fish catches made by Russian fishery enterprises being the only enterprises in respective settlements and towns may be defined as agricultural produce.

The new version of the said articles establish the group of persons having no right to switch to the payment of the single agricultural tax (organizations having subsidiaries and representation offices, organizations engaged in production of excisable goods, budget funded entities and so on).

As concerns fixed assets and intangible assets, the law permits to deduct not only the expenditures borne with respect to purchase thereof, but also for production thereof with the use of own resources.

The list of expenditures permitted to be deducted in the course of calculation of the tax base was expanded by the adding of expenditures in the form of negative exchange rate differences, borne in relation to purchase of property rights for plots of land, expenditures for the payment of commission and agent remunerations, as well as the expenditures for the use of the rights on intellectual property objects, and some others.

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