Monitoring of the Federal Legislation dated 27.03.2003

Decision of the Government of the Russian Federation No. 167 of March 24, 2003 on the Procedure of Granting Guarantees of Material, Medical and Housing Support to Foreign Citizens and Stateless Persons During Their Stay in the Russian Federation

Defines the procedure of granting of guarantees of material, medical and housing support to foreign citizens and stateless persons during their stay in the Russian Federation by the inviting party. The guarantees of support are letters of guarantee of the inviting party assuming obligations of material, medical and housing support.
Specifies that the natural person acting as the inviting party attaches to the letters of guarantee information on his incomes (monetary resources) permitting to ensure execution of the mentioned obligations.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/86 of February 27, 2003 on the Amendments to Appendices 1 and 2 to the Order of the Ministry of Taxation of Russia No. BG-3-22/647 of November 12, 2002 on the Endorsement of the From of the Tax Declaration for the Uniform Tax Paid under Simplified Systems of Taxation and Its Filling Procedure

Provides the new wording for the cover sheet, Sheets C, D and E of the tax declaration for the uniform tax paid under simplified system of taxation. Appropriate changes are introduced in the filling procedure for the mentioned declaration.
Registered in the Ministry of Justice of the Russian Federation on March 21, 2003. Reg. No. 4299.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-06/79 of February 21, 2003 on the Endorsement of the Procedure of Operation of the Permanent Tax Stations with the Taxpayer

Sets forth uniform requirements to the operation of the permanent tax station with the taxpayer possessing the certificate of registration of the person carrying out operations with oil products.
The tax station is implied to be the complex of tax control measures carried out by the tax body having issued the certificate to check the correctness of calculation and payment of taxes and fees.
At the written demand of the tax body, the taxpayer must provide to the employees of the tax station restricted access room outfitted with software and technical means permitting to collect and arrange information for taxation purposes according to the attached forms.
Registered in the Ministry of Justice of the Russian Federation on March 21, 2003. Reg. No. 4296.

Letter of the Ministry of Taxation of the Russian Federation No. 03-1-08/638/17-Zh751 of February 21, 2003 on the VAT Taxation of the Maintenance Resources of the Services of Property Developers

For taxation purposes, activities of the property developer in the maintenance of the services (including those of technical enforcement) should be regarded as rendered services, regardless of the applied by the taxpayer procedure of recording of the carried out operations in accounting work and the source of financing, that are subject to the value added tax on common grounds.

Letter of the Ministry of Taxation of the Russian Federation No. VG-9-03/40 of February 19, 2003 on VAT Calculation When Buying Out Land Plots

Explains that operations in the handing over (sale) of land plots are being the object of taxation for the value added tax. In this case, the payer of the tax is the party acting as the seller in the land purchase and sale contract.