Monitoring of the Federal Legislation dated 30.08.2001

Order of the Federal Service of the Tax Police of the Russian Federation and the Ministry of Taxes and Revenues of the Russian Federation No. 306/BG-3-14/226-a of July 11, 2001 on the Amendments to the Order of the Federal Service of the Tax Police of Rus

Changes the procedure of transfer of materials on the violation of the legislation on taxes and revenues in large and specially large amounts to the federal bodies of the tax police. The tax bodies, when they reveal circumstances permitting to suggest a violation of the legislation on taxes and revenues with the signs of a crime, shall send the materials within ten days from the day of revealing such circumstances to the bodies of the tax police to solve the issue of instituting criminal proceedings. Earlier, the materials were sent only in cases of revealing the facts of avoidance to pay the taxes or insurance contributions. The Order excludes the indication on the limits the excess of which served as grounds for sending the materials to the bodies of the tax police.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. VB-6-04/619 of August 14, 2001 on the Explanations of Individual Issues Pertaining to the Calculation and Payment of the Income Tax for the Natural Persons

Explains some issues pertaining to the payment of the tax, determination of the object of taxation for the tax, tax rates, determination of material benefit, tax exemptions and some other.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. BG-6-16/607 of August 7, 2001 on the Registration of the Monetary Resources Received from the Sales of the Special Regional Stamps for Labeling Alcoholic Items

Organizations producing alcoholic items and/or wholesale organizations having the permission to institute the excise duty warehouse shall transfer the money, before submitting the application for making the stamps, to pay for the making of the stamps within the requested amount to the personal accounts of the departments of the Ministry of Taxes and Revenues of the Russian Federation in the subjects of the Russian Federation. Received monetary resources shall be transferred, within five days from receiving on the basis of concluded contracts, to the Russian organizations having won the contest for the making of the special regional stamps for labeling alcoholic items.

Letter of the Ministry of Taxes and Revenues of the Russian Federation and the Ministry of Finance of the Russian Federation No. VG-6-02/605/04-02-16/1 of August 6, 2001 on the Amortization Deductions for the Objects of Fixed Assets Received for Operative

For objects of fixed assets received for possession and operative management, amortization calculated in compliance with the Decision of the Council of Ministers of the USSR No. 1072 of October 22, 1990 on the uniform norms of amortization deductions for the full restoration of the fixed assets of the national economy of the USSR is to be included in the net cost of products (works, services) taken into account for taxation purposes.