Monitoring of the Federal Legislation dated 3.06.2010

Federal Law No. 115-FZ of June 2, 2010 on the Amendments to Article 3463 of Part 2 of the Tax Code of the Russian Federation

Refines the procedure of calculation of penalties for the overdue payment of taxes in the cases of loss of the right for the uniform agricultural tax.

Federal Law No. 114-FZ of June 2, 2010 on the Ratification of the Treaty on the Customs Code of the Customs Union

Ratifies the treaty on the Customs Code of the Customs Union signed in Moscow on November 27, 2009.

Federal Law No. 113-FZ of June 2, 2010 on the Ratification of the Protocol on the Amendments to the Treaty on the Customs Code of the Customs Union of November 27, 2009.

Ratifies the protocol on the amendments to the treaty on the Customs Code of the Customs Union.

Decision of the Government of the Russian Federation No. 374 of May 31, 2010 on the Amounts of the State Duty for the Issuance, Prolongation and Restoration of Visas to Foreign Citizens and Stateless Persons by Representations of the Ministry of Foreign Affairs of the Russian Federation Located in the Points of Transfer through the State Border of the Russian Federation

Specifies amounts of state duty for the issuance, prolongation and restoration of visas by representations of the Ministry of Foreign Affairs in the points of transfer through the state border.

Order of the Ministry of Finance of the Russian Federation No. 36n of April 21, 2010 on the Amendments to the Order of the Ministry of Finance of the Russian Federation No. 104n of October 15, 2009 on the Endorsement of the Form of the Tax Declaration for the Value Added Tax and Its Filling Procedure

The amendments to the Tax Code of the Russian Federation extend the list of operations exempted from VAT.