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Daily Monitoring of the Legislation

Monitoring of the Federal Legislation dated 25.07.2006

Decision of the Government of the Russian Federation No. 452 of July 22, 2006 on the Amendments to the Decision of the Government of the Russian Federation No. 872 of December 31, 2005

Amends the form of the certificate attached to the cargo customs declaration for imported ethyl alcohol, alcoholic and alcohol-containing products, tobacco items and beer.

Instead of information on series numbers of excise duty stamps, the words "Commodity Labelled with Excise Duty Stamps" are entered to confirm the labelling of commodities with excise duty stamps.

Appropriate changes are introduced in the procedure of filling of the given certificate.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-02-07/1-178 of July 12, 2006



According to the Ministry of Finance, the tax bodies may not refuse to accept the tax declaration on paper. According to Item 2 of Article 80 of the Tax Code, the tax declaration is submitted to the tax body according to appropriate form on paper or in the electronic form.

The Letter of the Ministry of Taxation of Russia is cited, No. 06-5-03/866 of June 22, 2004, ordering the departments of the Ministry of Taxation of Russia in the subjects of the Russian Federation to take measures to prevent the facts of refusal on the part of the subordinate tax bodies to accept tax declarations (estimates) on paper.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-06-01-04/138 of July 5, 2006



The state duty for the registration and the payment for the state technical examination paid at the purchase of the transport vehicle - object of fixed assets are being actual expenses of purchase, erection and making and are included in the initial cost of this object taken into account, in particular, in the calculation of the property tax from organisations.

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