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The law prohibited to apply the system of taxation in the form of the single tax on imputed income regarding such types of activities as retail trade and public catering in the case such activities were carried out by organizations and individual entrepreneurs having switched to the payment of the single agricultural tax and the said tax payers were selling their produce through their retail trade outlets or public catering.

At the same time, the law introduced changes in federal law No. 147 FZ of November 11, 2003, On amendments to article 26.1 of the second part of the Tax Code of the Russian Federation and some other acts of the legislation of the Russian Federation, which also should enter into force since January 1, 2007.

There were also made amendments to federal law No. 110 FZ of August 6, 2001, which should enter into force within one month after the date of the official publication of this document and should be applicable to the relations having originated since January 1, 2006. The amendments concern the changes in the terms of application of different rates of the profit tax on organizations regarding agricultural producers, who had not switched to the system of taxation in the form of the single agricultural tax with respect to the activities related to the sales of agricultural produce they produced, as well as the sales of own agricultural produce produced and processed by the said organizations.

II. RESOLUTIONS OF THE GOVERNMENT of the Russian Federation 1. ON CERTAIN ISSUES REGARDING THE IMPLEMENTATION OF THE SUBPROGRAM THE FULFILLMENT OF STATE OBLIGATIONS CONCERNING PROVISION OF HOUSING TO THE CATEGORIES OF CITIZENS AS SET FORTH BY THE FEDERAL LEGISLATION OF THE FEDERAL TARGETED PROGRAM HOUSING FOR YEARS 2002 THROUGH 2010 No.

153 of March 21, The Resolution sets forth that the provision of subsidies for purchase of housing, the right to obtain which is confirmed by the state housing certificate, at the expense of the funds of the federal budget is a form of the state financial support of the provision of housing to citizens in the framework of implementation of the said subprogram of the federal targeted program Housing for years 2002 through 2010, as approved by Resolution of the RF Government No. 675 of September 17, 2001. The Resolution approves the Rules of issue and granting of state housing certificates in the framework of implementation of the said subprogram.

The Resolution revokes some resolution of the RF Government regarding the provision of grants for the construction or purchase of housing to the citizens of the Russian Federation in need to improve their housing conditions.

2. ON THE APPROVAL OF THE COEFFICIENT OF INDEXATION OF THE BASE COMPONENT OF THE LABOR PENSION SINCE APRIL 1, 2006, AND OF THE COEFFICIENT OF THE ADDITIONAL INCREASE IN THE INSURANCE COMPONENT OF THE LABOR PENSION SINCE APRIL 1, 2006 No. 165 of March 24, The Resolution enters into force since April 1, 2006.

Since April 1, 2006, there should be set forth the following coefficients:

- indexation of the base component of the labor pension at 1.085;

- additional increase in the insurance component of the labor pension at 1.063.

3. ON THE APPROVAL OF THE COEFFICIENT OF INDEXATION OF THE ESTIMATED PENSION CAPITALS OF INSURED PERSONS No. 166 of March 24, The Resolution enters into force since April 1, 2006.

The Resolution approves the coefficient of indexation of the estimated pension capitals of insured persons to be set at 1.127 as on January 1, 2005.

4. ON THE APPROVAL OF 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 No. 167 of March 24, In accordance with item 8 of article 17 of federal law No. 173 FZ of December 17, 2001, On labor pensions in the Russian Federation there are approved the index of growth in the average monthly wages and salaries in the Russian Federation at 1.239 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 at 1.127.

III. INSTRUCTIONS, REGULATIONS, and ORDERS 1. Letter of the RF Federal Tax Service No. MM-6-03/274@ of March 15, 2006 ON THE EXEMPTION OF RESEARCH AND DEVELOPMENT WORKS CARRIED OUT BY SCIENTIFIC ORGANIZATIONS FROM THE VALUE ADDED TAX The letter explains the procedures governing the exemption of research and development works carried out by scientific organizations (organizations of science) on the basis of commercial contracts from the value added tax since the moment of the abolishment of the state accreditation of a scientific organization.

Since the RF Tax Code contains no definition of a scientific organization or an organization of science, therefore for the purposes of defining these terms there should be used federal law No. 127 FZ of August 23, 1996, On science and the policies pursued by the state in the sphere of science and technology. Thus, the said law defines the organization of science as an organization of any ownership form or departmental jurisdictions carrying out scientific and / or research and development activities and / or training of scientific workers as its core activity and operating in accordance with founding documents of a scientific organization.

Basing on the Rules governing the classification of branches (sub-branches) of the economy as occupationally hazardous approved by Resolution of the RF Government No. 975 of August 31, 1999, the core activity of any commercial organization should be the type of activity, which, basing on the results of the preceding year has the largest specific weight in the total amount of sold products (performed works, rendered services); whereas with respect to not for profit organizations it is the type of activity, in which, basing on the results of the preceding year, the average number of engaged employees has the largest specific weight in the total number of employees of the organization.

The core type of activity should be annually confirmed in accordance with the procedures set forth by Resolution of the Social Insurance Fund of the Russian Federation No. 12 of February 6, 2002. At the same time, in accordance to item 3 of the Rules governing the confirmation of the core type of activity, organizations should annually before April 1 present applications for the confirmation of the core type of activity and certificates confirming the core type of activity to the respective executive agencies of the Social Insurance Fund of the Russian Federation.

Therefore, organizations of science (scientific organizations) should be defined, including for the purposes of the application of the value added tax, as organizations of any ownership forms and departmental jurisdictions, which in accordance with the established procedures had confirmed the fact that their core activities are science and / or research and development.

2. Informational letter of the RF Federal Tax Service No. MM-6-21/283@ of March 16, 2006 ON CALCULATION OF THE MINERAL EXTRACTION TAX RATE IN FEBRUARY OF 2005 The letter informs about the data used for the calculation of the mineral extraction tax with respect to oil in February of 2006:

- the average level of Urals oil prices on the Mediterranean and Rotterdam markets (US $ 56.37 per barrel);

- the average value of the US $ exchange rate against the ruble of the Russian Federation as set by the RF Central Bank for all days of the tax period (28.1968);

- value of the Kts coefficient (5,1176);

- tax rate adjusted for the Kts coefficient (Rub. 2144,2744 per metric ton).

I. V. Tolmacheva

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