Monitoring of the Federal Legislation dated 16.11.2007

Letter of the Federal Tax Service No. 02-7-12/356@ of September 5, 2007 on the Procedure of Application of Individual Provisions of the Federal Law No. 244-FZ of December 29, 2006 and Chapter 29 of the Tax Code of the Russian Federation

Explains the procedure of application of individual provisions of the Federal Law No. 244-FZ of December 29, 2006 having specified a new regime of state regulation of activities of organisation of games of chance.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-05-05-02/60 of October 23, 2007

From the moment when the layout of the land plot is formed to house an apartment house, and the cadastral number is assigned to the mentioned land plot, the payer of the land tax is assumed to be the owners of the dwelling space in the apartment house in the appropriate proportion.