Monitoring of the Federal Legislation dated 12.10.2001

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-04/370 of September 27, 2001 on the Implementation of Subitem 2 of Item 1 of Article 219 of the Tax Code of the Russian Federation

Endorses the form of the certificate of payment for the education to present to the tax bodies of the Russian Federation to get the social tax exemption for the income tax from natural persons and procedure for filling it out.
The certificate is filled out by all educational institutions having the license for educational activities regardless of the agency subordination and form of ownership. The certificate is issued after the end of the tax period in which natural persons paid for the education on the basis of the contract of the natural person with the educational institution and payment documents (receipts to cash checks, strict reporting forms, receipts of cash registers, bank payment documents) at the demand of the given persons.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. SA-6-05/687 of September 6, 2001 on Individual Issues of Tax Control over Observation of the Tax Legislation Pertaining to the Payment of the Uniform Social Tax (Contribution) by Employer Taxpayers Incorporating Separate Divisions

Organizations incorporating separate divisions and having decided to switch over to the centralized payment of the uniform social tax shall present the register of their separate divisions to the tax body at the place of their location. The tax body having received the register shall report it within 3 days to the tax bodies at the place of location of the separate divisions.
The Letter specifies the procedure of closing by these tax bodies of the personal accounts for the uniform social tax (contribution) for the separate divisions of organizations. If there is inconsistency in the indicators of the consolidated reports for the whole of the organization and the reports of the separate divisions, on-site tax checks of the organization are to be arranged together with the checks of its separate divisions.