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The new version of the law sets in detail the procedures governing the recognition of earnings and expenditures of the payers of the agricultural tax, including the specifics of recognition of individual types of expenditures. This fact confirms the trend towards the separation and individualization of different articles of the RF Tax Code, which has been very clear since recently. Experts in a specific field strive to embrace all issues pertaining to an individual tax without concern how it will correspond with other sections of the Code. Such an approach 4. Letter of the Federal Tax Service No. MM-6-02/229 of March 6, 2006, and letter of the RF Finance Ministry No. 02-05-03/366 of February 22, 2006, explain the issues pertaining to the taking into account of earnings derived by budget funded entities from sales of goods, conduct of works and rendering of services, the use of properties being in the state and municipal ownership, as well as proceeds derived from the sales of properties being in the state and municipal ownership in the course of calculation of the tax base of the profit tax.

Article 25 of the RF Tax Code does not set forth that such proceeds can be deducted in the course of calculation of the tax base of the profit tax.

In accordance with the RF Tax Code, proceeds derived from sales should be first subjected to the profit tax and the amount of tax should be shared between the federal budget and the budget of the respective RF subject, further, 100 per cent of the rest of the proceeds remaining after tax should be transferred to the revenues of the respective budgets.

5. Information letter of the Presidium of the Supreme Arbitration Court No. 105 of February 20, 2006, explains the issues pertaining to the entering into force of federal law No. 137 FZ of November 4, 2005, concerning the implementation of measures aimed at the improvement of administrative procedures governing the settlement of tax disputes out of court.

The law sets forth the procedures governing the enforcement of taxes, insurance contributions for mandatory pension insurance and penalties within the established respective limits: these payments should be enforced on the basis of decisions taken by tax authorities or territorial agencies of the Pension Fund of Russia in accordance with extra judicial procedures.

The claims concerning the enforcement of arrears, other mandatory payments (penalties and fines) and sanctions, which in accordance with law No. 137 FZ should be enforced under extra judicial procedures, submitted after the law entered into force (January 1, 2006) should be returned to the respective claimants and all proceedings pertaining to such cases should be discontinued.

In the course of examination of the cases concerning the contests of the actions taken by tax agencies in order to enforce arrears and penalties under extra judicial procedures it should be taken into account that the RF Tax Code does not envisage any mandatory suspension of enforcement of arrears and penalties in the case the a tax payer appeals against the decision on bringing such a tax payer to the tax responsibility for a tax violation to the next higher authority.

The powers to enforce arrears, penalties, and fines pertaining to insurance contributions to the Pension Fund of Russia are vested only in the territorial agencies of the Pension Fund, whereas the tax authorities have no such powers. 6. Letter of the Federal Tax Service No. GV-6-21/197 of February 27, 2006, explains the issues pertaining to the payment of the property tax on organizations.

Organizations being residents of SEZ are granted a privilege related to the property tax, therefore, they should indicate the code of this tax privilege "2010252" when filling in their tax declarations for years since the date of registration.

As concerns the vessels registered in the Russian International Register of Vessels, for such vessels there is also envisaged a tax privilege, therefore in the tax declarations there should be indicated the code of this tax privilege "2010254".

As concerns the objects of the housing stock and the engineering infrastructure of the housing and public utilities complex the maintenance of which is in part or in full financed from the regional or results in numerous reiterations, conflicts of terms and methods pertaining to the calculations of tax bases of similar taxes, destroys the logical integrity of the Code as a single document. As a result, the principle of codification, logic and systemic nature of the presentation of materials are diverged from. The Code gradually becomes a collection of separate and loosely related to each other normative constructions. This trend is extremely negative and is evidence of the fact that in the course of development of amendments to the RF Tax Code there prevail narrow corporate interests and approaches.

Therefore, there is gradually restored situation existing before the introduction of the RF Tax Code, when there operated several organizations having the right to collect arrears and penalties from tax payers without recourse to the courts. This development of the situation is absolutely unacceptable, since it unjustifiably infringes on the interests of producers. The lack of coordination among the supervisory agencies may result in higher financial risks faced by producers and become a cause of breaches of schedules of payments to contractors and a factor behind financial insolvency.

local budgets, this tax privilege should be applied taking into account the structure of payments for living quarters. In the RF Housing Code, the notions of payment for the use of living quarters and payment for the maintenance and repairs of living quarters are separated from the notion of payment for communal services. In the course of determining this tax privilege there should be taken into account the funds allocated from the budgets of RF subjects and / or local budgets for the capital repairs of the objects of the housing stock and the engineering infrastructure of the housing and public utilities complex, for technical maintenance thereof, the maintenance of objects, as well as the compensation of the decrease in expenditures resulting from the granting of tax privileges relating to the housing payments to certain categories of citizens. The utility payments should not be taken into account in the course of the calculation of the amount of this tax privilege.

7. Letter of the Federal Tax Service No. MM-6-03/202 of February 28, 2006, explains the issue of application of VAT in connection to the entering into force of federal law No. 119 FZ of July 22, 2005, which sets forth the date of origination of a tax liability.

In accordance with item 1 of article 167 of the law, the moment of determination of the tax base should be defined as the earliest of the following dates:

1) the day of shipment (transfer) of goods (works, services), property rights;

2) the day of payment, partial payment against future shipment of goods (conduct of works, rendering of services), transfer of property rights.

In the course of determination of the date on the basis of the day of shipment, it should be taken into account the following. In accordance with the law, the source accounting documents should on the mandatory basis indicate the date of making of such documents and description of the respective economic operation.

The date of shipment should be defined as the date of the first source document made in the name of the buyer (customer), carrier (communications organizations). As concerns the goods temporary kept by the supplier or the carrier, the date of shipment of such goods should be the date of transfer of the respective ownership rights.

In the course of determination of the date on the basis of the day of payment, it should be taken into account the following. Proceeding from the provisions of the RF Civil Code, payment is defined as the receipt of money by the buyer or other methods of the termination of obligations not infringing on the legislation.

As concerns the payment, partial payment against future shipment of goods (conduct of works, rendering of services) under commission contracts, the payment should be defined as the payment or partial payment received by the consignor (client, principal), or the broker (proxy, agent) both in the form of money and in any other form.

8. Federal law No. 28 FZ of February 28, 2006, introduces certain technical alterations in the procedures governing the determination of the tax base and the payment of VAT in the case of transfer of goods under various customs regimes.

9. Letter of the Federal Tax Service No. MM-6-03/192 of February 22, 2006, and letter of the RF Finance Ministry No. 03-04-15/31 of February 10, 2006, explain the issues pertaining to the application of tax deductions with respect to the value added tax in relation to the entering into force of law No. 119 FZ of July 22, 2005, since January 1, 2006. The methods are illustrated by a numeric example.

10. Letter of the Federal Tax Service No. GV-6-21/193 of February 22, 2006, and letter of the RF Finance Ministry No. 03-06-04-02/02 of February 13, 2006, explain the issues pertaining to the calculation of penalties for arrears of advance payment of the transport tax.

Pursuant to article 36y0 of the RF Tax Code, the taxable period relating to the transport tax is defined as a calendar year. Until January 1, 2006, no reporting period had been envisaged for this tax, and tax payers had no responsibility to make advance payments and present reports concerning advance payments, i.e. there had been no legal grounds for the charging and enforcement of penalties for the arrears of advance payments of the transport tax.

Federal law No. 131 FZ of October 20, 2005, had introduced all necessary elements of this tax. Accordingly, since year 2006 penalties should be paid for each day of arrears of the advance payment of the transport tax in the case the terms of making of the advance payments of the transport tax as set by article 363 of the RF Tax Code (as amended by federal law No. 131 FZ) are infringed on.

L. Anisimova A review of economic legislation: March of In March, there were introduced the following changes in the legislation currently in force: there was altered article 26.1 The system of taxation regarding agricultural producers (the single agricultural tax) and 26.2 The system of taxation in the form of the single tax on imputed income regarding selected types of activities of the second section of the RF Tax Code, which were aimed at the improvement of the implementation of the taxation system in the form of the single agricultural tax; since April 1, 2006, there were set forth the following coefficients: indexation of the base component of the labor pension, additional increase in the insurance component of the labor pension, indexation of the estimated pension capitals of insured persons; there was approved the index of growth in the average monthly wages and salaries in the Russian Federation and the index of growth in the revenues of the RF Pension Fund per pensioner allocated for the payment of the insurance components of labor pensions in 2005; there were explained the procedures governing the exemption of research and development works carried out by scientific organizations (organizations of science) from the value added tax since the moment of the abolishment of the state accreditation of a scientific organization; the Tax Service brought to the notice of all concerned parties the data used for the calculation of the mineral extraction tax rate with respect to oil in February of 2006.

I. FEDERAL LAWS of the Russian Federation 1. ON AMENDMENTS TO ARTICLES 26.1 AND 26.3 OF THE SECOND SECTION OF THE TAX CODE OF THE RUSSIAN FEDERATION AND ARTICLE 2.1 OF THE FEDERAL LAW ON AMENDMENTS TO THE SECOND SECTION OF THE TAX CODE OF THE RUSSIAN FEDERATION AND SOME OTHER ACTS OF THE LEGISLATION OF THE RUSSIAN FEDERATION ON TAXES AND FEES, AS WELL AS REVOCATION OF CERTAIN ACTS (PROVISIONS OF ACTS) OF THE LEGISLATION OF THE RUSSIAN FEDERATION ON TAXES AND FEES No. 39 FZ of March 13, 2006.

The law introduced amendments to article 26.1 The system of taxation regarding agricultural producers (the single agricultural tax) and 26.2 The system of taxation in the form of the single tax on imputed income regarding selected types of activities of the second section of the RF Tax Code, which were aimed at the improvement of the implementation of the taxation system in the form of the single agricultural tax. These amendments should enter into force on January 1, 2007.

Thus, the provision defining the group of tax payers of the single agricultural tax was supplemented with the information on the types of agricultural produce to be used for the purposes of enforcement of article 26.1 of the RF Tax Code. It was set forth that organizations and individual entrepreneurs carrying out entrepreneurial activities in the sphere of gambling business; engaged in production of excisable goods; organizations having subsidiaries (representative offices); and budget funded entities should have no right to switch to the payment of the single agricultural tax.

There were more precisely formulated the provisions concerning the procedures governing the switching to the payment of the single agricultural tax by newly created organizations, or newly registered individual entrepreneurs, as well as the provisions determining the procedures of forfeiture of the right to be eligible for the agricultural tax.

The law significantly changed the provisions concerning the procedures governing the calculation and recognition of eligibility of earnings and expenditures for the purposes of application of the single agricultural tax, in particular, there was expanded the list of expenditures, which may be taken into account in the course of determination of the objects of taxation. These amendments should be applicable to the relations, which have originated since January 1 of 2006. There were also more precisely formulated the provisions of article 26.1 with respect to the procedures governing the calculation and payment of the single agricultural tax and on submission of declarations. Now, the law envisages that both organizations and individual entrepreneurs should submit the single agricultural tax declarations within the same time limits.

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