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Monitoring of the Federal Legislation dated 30.09.2004

Order of the Ministry of Finance of the Russian Federation No. 65n of August 9, 2004 on the Lottery Tickets

Introduces the duty of the makers of the lottery tickets (slips, other documents envisaged in the lottery terms) to submit reports on the quarterly basis of the produced in the reported period protected printed products attaching 6 (six) specimens with description of the elements of protection.

Specifies some technical requirements and production conditions for the protected printed products by the types of lotteries and depending on their method.

Registered in the Ministry of Justice of the Russian Federation on September 29, 2004. Reg. No. 6048.

Letter of the Ministry of Taxation of the Russian Federation No. 10-0-07/4565@ of September 23, 2004 on the Works to Provide for the Correct Drawing up of Payment Documents

According to the new procedure of application of the budget classification of the Russian Federation endorsed by the Order of the Ministry of Finance of Russia No. 72n of August 27, 2004 (registration pending in the Ministry of Justice), the codes of the budget classification will consist of 20 characters. To avoid mistakes when filling the payment documents, the territorial bodies of the Ministry of Taxation of Russia are ordered to arrange the work with taxpayers to provide for the correct filling of field 104 in the payment documents. According to the Direction of the Bank of Russia No. 1493-U of August 25, 2004, the maximum length of field 104 of the payment document from January 1, 2005 is increased to 20 characters. Incorrectly filled payment documents will not be accepted by credit organisations.

Letter of the Ministry of Taxation of the Russian Federation No. 03-06-04-04/01 of August 25, 2004 on the Procedure of Application of the Provisions of Chapter 28 "Transport Tax" of the Tax Code of the Russian Federation

According to the All-Russia Classifier of Fixed Assets, bulldozers are qualified as self-propelled machines (code 142924020), which serves as grounds to recognise them as transport vehicles and, therefore, an object of taxation for the transport tax.

Letter of the Ministry of Taxation of the Russian Federation No. 22-1-14/1324@ of July 28, 2004 on the Uniform Imputed Income Tax for Individual Types of Activities

If the taxpayer uses hired workforce permitting to arrange mobile trade simultaneously in two places, the duty to pay the uniform imputed income tax applies to each place of the seller location.

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