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Executive authorities of a RF subject shall have the right to introduce additional terms, on which the permit may be granted. Information on the issued permits shall be reflected in registers of permits to be kept by territorial agencies of the RF Tax Ministry. The consolidated register shall be kept by the RF Tax Ministry. The procedure governing the manufacture and purchase of excise stamps, as well as their price shall be determined by RF subjects where is carried retail trade with alcohol products.

The rules determine technical characteristics of stamps (size, color, the procedure of product stamping, protection measures - line code). The contents of the code and the procedure governing the coding shall be determined by the RF Tax Ministry, which shall take into account the proposals about additional information submitted by RF subjects. The issuance of stamps to organizations establishing excise warehouses shall be vested with territorial tax agencies after such organizations transfer advance payments relating to excises on alcohol products.

The price of stamps shall included the costs related to their manufacturing, storing, delivery, VAT, etc. The price of stamps shall be below 1 % of the tax rate related to alcohol products where the volume share of ethyl alcohol exceeds 25 per cent, as stipulated by Article 193 of the RF Tax Code. The price of stamps shall be entered in expenditures deductible for profit tax purposes.

Taxation of Small Businesses Decision of the RF Government No. 1590-r of November 13, 2002, stipulates that according to Article 346.27 of the RF Tax Code information relating to the cadaster value of land used for the calculation of the amount of the single tax on imputed income as concerns certain types of activities shall be presented to taxpayers via respective official sources of information not later than on November 30 of the current calendar year.

RUSSIAN ECONOMY in trends and outlooks Resolution of the RF Government No. 828 of November 15, 2002, amended resolutions of the RF Government No. 92 of February 8, 2002, and No. 93 of February 8, 2002, and stipulated that the provisions of these resolutions shall be also applied to the simplified taxation system since January 1, 2003.

Resolution No. 92 of February 8, 2002, extended to motorcycles the regulations concerning the determination of expenditures borne by organizations to compensate for the use of personal cars for business trips eligible for exemption for purposes of determination of the profit tax base.

Resolution of the RF Government No. 93 of February 8, 2002, amended the procedure of inclusion of the expenditures for payment of daily and field allowances (according to respective standards) in expenditures eligible for determination of the profit tax base. The amended procedure stipulates that either daily or field allowances may be included in such expenditures, but not both these types of allowances.

Acts of Ministries and Agencies Developing the RF Tax Code Tax Administration Letter of the RF Tax Ministry No. ShS-6-14/252 of March 5, 2002, explains the MinistryТs position as concerns the issue of defining information about taxpayersТ arrears as confidential tax information.

According to sub-item 3 of item 1, Article 102 of the RF Tax Code (hereafter referred to as the Code), confidential tax information shall be defined as any data on taxpayers obtained by a tax authority excluding information relating to offenses against the tax laws and measures of responsibility for such offences.

Failure to pay or promptly pay taxes, according to the RF Tax Ministry, is a tax offence (as defined in Article 106 of the Code), or an infringement on the procedure of tax payment set forth by the tax legislation. Therefore, information about any infringements on the procedure of tax payment on the part of taxpayers shall not be defined as confidential tax information.

Order of the RF Tax Ministry No. BG-3-32/169 of April 2, 2002, approves the Procedures governing the submission of tax declarations in electronic form via telecommunication channels. The submission of tax declaration in electronic form shall be carried out at taxpayers discretion in the case the respective tax agency has technical capacity to receive and proceed such declarations in accordance with standards, formats, and procedures approved by the RF Tax Ministry.

Letter of the RF Tax Ministry No. FS-6-10/555 of April 26, 2002, in accordance with Article 88 of the federal law УOn the Federal Budget for 2002,Ф provided information about and instructions concerning the implementation of Resolution of the RF Government No. of April 18, 2002, УOn writing off debts generated in relation to non-prompt payments to main contractors and contractors of works related to the state defense procurement in through 1999 as concerns penalties as charged on January 1, and outstanding tax payments due to the federal budget and extra-budgetary funds.Ф According to the Regulations approved by the aforesaid Resolution, arrears of penalties charged for outstanding tax payments due to the federal budget, i.e. the arrears of penalties relating to federal taxes and charges, which should be transferred to the federal budget in full, INSTITUTE FOR THE ECONOMY IN TRNSITION are eligible for the write-off. As concerns federal taxes to be shared among the levels of the budgetary system, only penalties relating to the federal share shall be written off.

Joint letter of the RF Central Bank (No. 85-T of July 2, 2002) and the RF Tax Ministry (No. 24-2-02/252 of July 1, 2002) explains the issues relating to cash payments among legal entities. For instance, it was clarified that the approved limit of such payments as concerns one contract between legal entities (notwithstanding the number of payment documents relating to payments under this contract).

Letter of the RF Tax Ministry No. MM-6-09/922 of July 2, 2002, explains that according Article 83 of the RF Tax Code, organizations shall be registered with tax agencies responsible for the territories where they have their separate units and territories where their unmovable property and transport vehicles subject to taxation are located. At the same time, according item 2 of Article 23, taxpayers defined as organizations have to within 10 days report in writing to the tax agencies responsible for territories where such organizations are registered and where they have their separate units and territories where their unmovable property and transport vehicles subject to taxation are located in the case they open (close) bank accounts.

In the case organizations infringe on this procedure, they shall be subject to sanctions stipulated by Article 118 of the Code.

The RF Tax Ministry issued the address УOn state registration of legal entitiesФ explaining that since July 1, 2002, all territorial tax agencies of the Russian Federation start to register legal entities in the case they are established, reorganized, liquidated, amend their founding documents, and amend information on such legal entities not related to their founding documents.

Applicants for the state registration may present respective documents in person or by mail attaching the list of contents.

In the case a legal entity fails to submit information to the respective registering agency until January 1, 2003, it shall be liquidated by a court ruling based on the application of the registering agency.

Order of the RF Tax Ministry No. BG-3-29/404 of July 31, 2002, approves the methodological recommendations concerning the procedure of arrest of taxpayersТ property as security against tax obligations, which were also approved by the General Prosecutor office.

Property may be arrested only as approved by a prosecutor and is a temporary limitation of the ownership rights of a taxpayer or a tax agent for purposes of ensuring compliance with tax obligations.

Arrest of property as a means to ensure tax collection shall be carried out if two conditions coincide:

failure to promptly pay a tax;

justified grounds to believe that a taxpayer is going to take measure to flee and conceal the property.

The methodological recommendations determine the grounds conclusive of a taxpayer or a tax agent to flee and conceal the property, which include: movable property on the balance sheet (including securities) sufficient to repay over 25 per cent of the tax arrears if sold;

debtor indebtedness in the case no measures have been taken to recover the respective debts in accordance with the procedures stipulated by law in time exceeding one quarter; the total amount debts relating to taxes and other mandatory payments (including fines and penalties), which include deferred payments, exceed 50 per cent of the property value as per balance RUSSIAN ECONOMY in trends and outlooks sheet; systematic failure to appear in the tax agency; hasty sell-out of property or transfer of property to dummies, participation of intermediary firms in payments for products; accumulation of funds of a taxpayer (payer of charges) or a tax agent on accounts of other legal persons; failure to comply with decisions taken by a tax authority basing on the results of a tax inspection; facts demonstrating the concealment of proceeds form realization of goods (works, services) derived in the preceding tax periods; information on facts demonstrating failure to pay excises in preceding tax periods or unjustified recovery of excises from the budget obtained by tax authorities; location of the debtorТs property at addresses different from the debtorТs legal address; establishment of a new legal entity by the director of the taxpayer organization and transfer of the taxpayerТs property as the authorized capital of the new entity, etc.

The decision about the arrest shall be taken by the head or deputy head of a tax authority, who shall issue a special resolution to this effect. The resolution shall be submitted to the prosecutor office supervising the respective tax agency for approval of the arrest not later than one day after the date the resolution was issued. The arrest shall be carried out by the tax agency not later than three working days after the receipt of the prosecutorТs approval. Only property necessary and sufficient to fulfil the respective tax obligations shall be arrested.

Property valued as per the balance sheet equally to the amount of tax debt shown in the resolution is subject to the arrest.

Joint letter of the RF Central Bank and the RF Tax Ministry No. 151-T; FS-18-10/2 of November 12, 2002, explains that taxpayers defined as organizations shall pay taxes and charges independently in the form of transfer from their bank accounts opened with crediting organizations, subsidiaries of crediting organizations, and offices of the Bank of Russia. Taxpayers-organizations shall have no right to deposit with banks cash for direct transfer to accounts monitoring revenues of respective budgets in the case the legislation of the Russian Federation does not stipulate otherwise.

Income Tax Letter of the RF Tax Ministry No. SA-6-04/60 of January 22, 2002, explains that Articles 227 and 229 of Section 23 of the RF Tax Code УIncome Tax on IndividualsФ, and subitem 4 of item 1 of Article 23 of the RF Tax Code stipulate that individual entrepreneurs shall submit income tax declarations to the respective tax agencies where they are registered (reside) notwithstanding they possess an object of taxation.

Letter of the RF Tax Ministry No. SA-6-04/124 of February 4, 2002, explains the procedure governing the granting of social tax exemptions as stipulated by Article 219 of Section 23 of the RF Tax Code (hereafter referred to as the Code). Besides, it explains that social tax exemptions may be granted to taxpayers receiving incomes taxable at a 13 per cent rate in preceding tax periods.

Letter of the RF Tax Ministry No. SA-6-04/341 of March 22, 2002, explains the procedure governing the granting to individuals of the property tax exemption as stipulated by subitem 2 of item 1 of Article 220 of the Code.

The taxpayers who started to use the tax relief stipulated by law of the Russian Federation No. 1998-1 of December 7, 1991, УOn Income Tax on IndividualsФ but had not utilized this relief to the full extent before January 1, 2001, shall have the right to use tax exempt relating to the same object (apartment of a residential house) according to the procedure stipu INSTITUTE FOR THE ECONOMY IN TRNSITION lated by the RF Tax Cole. All previously borne expenditures shall be taken into account in the process of determination of the tax base.

Tax exempts shall be granted to taxpayers basing on the declaration for the preceding tax period, applications in written form, and documents confirming the right of ownership as concerns purchased (built) houses or apartments, as well as property executed payment documents confirming payments made by taxpayers.

Value Added Tax Letter of the RF Tax Ministry No. VG-6-23/72 of January 23, 2002, amends the list of states whose diplomatic missions and respective staffs are subject to VAT at zero rate.

In order to implement the provisions of Resolution of the RF Government No. 19 of January 17, 2002, which approved the list of most important and vitally necessary medical equipment to be exempted from VAT in the case such equipment is sold in the territory of the Russian Federation, the RF Ministry of Healthcare issued letter No. 2510/2698-02-23 of March 25, 2002, explaining the methods to be applied in order to determine the eligibility of certain types of medical equipment for the inclusion in the list of most important and vitally necessary medical equipment.

Letter of the RF Finance Ministry No. 16-00-14/112 of March 27, 2002, explains the procedure governing the determination of the VAT base in the case goods are sold below cost in the case organizations export goods in the framework of intergovernmental agreements. In the course of sales of goods (works, services) involving subsidies from budgets of different levels not increasing returns of organizations, but are assigned to compensate for actual losses related to the use of state fixed prices by taxpayers, the value added tax base shall be determined as the cost of sold goods (works, services) calculated basing on the actual sale prices.

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