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Monitoring of the Federal Legislation dated 4.10.2004

Decision of the Government of the Russian Federation No. 506 of September 30, 2004 on the Endorsement of the Regulation on the Federal Tax Service

The Federal Tax Service is a federal body of executive power in charge of control and enforcement of observation of the legislation of the Russian Federation on taxes and fees, correctness of calculation, complete and timely transfer to the appropriate budget of taxes and fees, other obligatory payments.

The Federal Tax Service of Russia shall carry out the state registration of legal entities, natural persons as independent entrepreneurs and peasant (farmer) enterprises, represent in cases of bankruptcy and bankruptcy proceedings the claims in obligatory payments and the claims of the Russian Federation in monetary obligations.

The Federal Tax Service of Russia shall register cash registers used by organisations and independent entrepreneurs, issue licenses (permissions) for production, storage and circulation of ethyl alcohol, alcohol-containing and alcoholic products, production of tobacco items, institution of excise-duty warehouses, activities in the making of printed items protected against forgery, including the blank securities, as well as for the selling of the mentioned products, all-Russia lotteries.

The Regulation provides the list of the forms of the documents introduced (endorsed) by the Federal Tax Service of Russia. The forms of the tax declarations and their filling procedure worked out by the Federal Tax Service of Russia are endorsed by the Ministry of Finance supervising the given Service.

Decision of the Government of the Russian Federation No. 505 of September 30, 2004 on the Amendment to the Decision of the Government of the Russian Federation No. 72 of February 10, 2004

Shifts from October 1, 2004 to May 1, 2005 the moment of entry into force of the amendments introduced by the Decision of the Government of the Russian Federation No. 72 of February 10, 2004 in Section "Medicines, Chemical and Pharmacy Products and Products of Medical Destination" of the list of products subject to compliance declaration and in Section "Perfumery and Cosmetics" of the list of commodities subject to obligatory certification.

Decision of the Government of the Russian Federation No. 504 of September 30, 2004 on the List of the Property Qualified As Public-Use Railways, Public-Use Federal Highways, Arterial Pipelines, Electric Power Lines, As Well As Constructions Forming an Integral Part of the Mentioned Objects Exempted from the Property Tax from Organisations

Specifies the list of the property exempted under Item 11 of Article 381 of the Tax Code from the property tax from organisations.

The present Decision applies to legal relations pertaining to the property tax from organisations emerging from January 1, 2004.

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