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Daily Monitoring of the Legislation

Monitoring of the Federal Legislation dated 17.03.2006

Order of the Ministry of Finance of the Russian Federation No. 30n of February 27, 2006 on the Endorsement of the Form of the Declaration for Insurance Contributions for Obligatory Pension Insurance for the Persons Making Payments to Natural Persons and Its Filling Procedure

Endorses the form of the declaration for insurance contributions for obligatory pension insurance for the persons making payments to natural persons and the procedure of filling of the declaration.

The new form of the declaration has been prepared pursuant to the entry into force of the Federal Law No. 70-FZ of July 20, 2004 on the amendments to Chapter 24 of Part 2 of the Tax Code of the Russian Federation, Federal Law on obligatory pension insurance in the Russian Federation and on invalidation of some provisions of the legislative acts of the Russian Federation.

The declaration shall be submitted by insurants to the territorial bodies of the Federal Tax Service of Russia no later than March 30 of the year following the expired estimate period. Separate divisions of organisations possessing a separate balance, payment account and making payments and other remuneration to natural persons shall execute the duties of organisations to submit the declaration at the place of their location.

The Order of the Ministry of Finance of Russia No. 9n of January 24, 2005 on the endorsement of the form of the declaration for insurance contributions for obligatory pension insurance for the persons making payments to natural persons and its filling Instruction is invalidated.

Registered in the Ministry of Justice of the Russian Federation on March 15, 2006. Reg. No. 7583.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-02/53 of March 6, 2006

In the determination of the taxable base for the profit tax, incomes from sale of the share in the registered capital of the limited-liability company within the limits of the participant contribution is not taken into account. The losses in the form of the surplus of the cost of the contribution in the company registered capital over the incomes from its sale is not taken into account for taxation purposes. The surplus of incomes from sale over the amount of participant contribution in the company is taken into account as taxpayer incomes from sale. The mentioned surplus may be reduced by the amount of expenses directly associated with the sale of the share in the registered capital.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-04-15/52 of March 3, 2006

Operations of supplies (sale) of electric power in the framework of the power supply contracts do not form the object of taxation for the value added tax and, respectively, invoices for the electric power consumed by the lessee shall not be put forward by the lessor.

Under the contracts where the payment for the electric power is not included in the cost of the space rent services, tax exemptions do not apply to VAT amounts with the lessor for the electric power put forward by the power supply organisation where it pertains to electric power consumed by the lessee.

Since the lessee reimburses lessor expenses for electric power and does not have the invoice for the consumed electric power, the right for the VAT exemption transferred by the lessee to the lessor as a reimbursement does not occur with the lessee.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-02-7/2-10 of February 22, 2006

The Tax Code does not prevent from writing off of the amount of excessively paid tax where the period of limitation has expired on the basis of the decision of the head (deputy head) of the tax body. In this case, a number of conditions must be observed: the taxpayer must be notified of the mentioned amount; he did not submit application to return (offset) the mentioned amount of the excessively paid tax amount; did not carry out financial and economic activities and did not submit to the tax bodies accounting and tax reports permitting to offset the amount of the excessively paid tax as future payments.

The tax bodies may write off amounts of excessively paid tax on the basis of the court ruling having entered into legal power refusing the taxpayer to restore the period of limitation for the return of this amount of tax.

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