Monitoring of the Federal Legislation dated 15.11.2001

Decision of the Presidium of the Higher Arbitration Court of the Russian Federation No. 3246/01 of July 24, 2001

Tax bodies may apply to court to collect a tax sanction no later than within six months from the day of revealing of the tax violation and drawing up of the respective act.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. BK-6-07/799 of October 19, 2001 on the Procedure of Consideration of Applications of Organizations on the Issue of Permissions to Institute Excise Duty Warehouses

Simplifies the procedure of consideration of applications of organizations to issue permissions to institute excise duty warehouses. The given documents are considered by the Ministry of Taxes and Revenues of the Russian Federation together with the adoption of the decision on the issue (prolongation) of the license for production, storage and supplies of alcoholic products if these documents are submitted by the organization simultaneously. The departments of the Ministry of Taxes and Revenues of the Russian Federation are also recommended to apply the given procedure of consideration of applications.

Letter of the Ministry of Taxes and Revenues of the Russian Federation and the Ministry of Finance of the Russian Federation No. VG-8-01/1204/04-07-24/156 of September 10, 11, 2001 on the Procedure of Registration of Amounts of "Input" VAT in Cases of Use of Commodities (Works, Services) to Produce Commodities (Works, Services) Exempted from VAT under Article 178 of the Tax Code of the Russian Federation

According to Article 178 of the Tax Code of the Russian Federation, VAT does not apply to commodities, works and services intended for carrying out works under product sharing agreements.
Since there is no special procedure of registration of the "input" VAT for operations exempted from VAT under Article 178 of the Code, the general provisions of Chapter 21 apply, stating that the "input" VAT for operations exempted from taxation is accepted for exemption when calculating the profit tax for organizations (taken into account in the cost of commodities, works, services) according to the procedure similar to the one provided in Article 170 of the Code for operations exempted from taxation under Article 149 of the Code.