Monitoring of the Federal Legislation dated 30.10.2006

Decision of the Government of the Russian Federation No. 625 of October 25, 2006 on the Licensing of Activities in the Sphere of Fire Safety

Defines the procedure of licensing of activities in prevention and extinguishing of fires, as well as the works of installation, repair and servicing of the means of fire safety of buildings and structures.

The activities of prevention and extinguishing of fires implies the ones of organisation and implementation of prevention of fires, organisation and implementation of rescue of people, property and elimination of fires.

The works of installation, repair and servicing of the means of fire safety of buildings and structures imply the measures pertaining to installation, repair and servicing of active and passive systems of fire safety (fire extinguishing, fire alarms, fire water supplies, smoke removing, warning and evacuation, initial fire extinguishing means, firewalls, filling the gaps in the firewalls) and their elements, as well as the furnace pipe works, works of protection of materials, items and structures against fires.

The licensing is vested in the Ministry of Emergency Situations of Russia. The licence is issued for 5 years. Within 15 days after the licensing body takes the decision to grant (refuse to grant), suspend, renew or terminate the license, information of it is placed by this body in the official electronic or printed mass media, as well as on its information stands.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-11-04/3/449 of October 12, 2006

The services of repair and replacement of parts of motor vehicles using spare motor parts, replacement of motor oils rendered by the organisation are subject to the system of taxation in the form of the uniform imputed income tax for individual types of activities.

If the sale of spare parts and consumables for the repair works is made using a trade mark-up and is indicated in the orders as a separate line, it is necessary to keep in mind that according to the Instruction on the application of the chart of accounts of financial and economic activities of organisations endorsed by the Order of the Ministry of Finance of Russia No. 94n of October 31, 2000, spare parts and materials with the cost not included in the cost of repair service for motor vehicles should be registered in Account 41 Commodities, rather than Account 10 Materials.

The organisation may be transferred to the uniform imputed income tax with two types of activities: rendering the services of repair, technical maintenance and washing of motor vehicles and retail trade of spare parts and materials sold with a trade mark-up for the purpose of repair works for the motor vehicles and indicated in repair orders as a separate line.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-11-04/3/443 of October 6, 2006

The Ministry of Finance explains to the request of the organisation paying the uniform imputed income tax that in the estimate of the uniform imputed income tax, the sales area of the shop does not include the area of the passage to the cash registers passing through the sales area owned by another taxpayer.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-11-05/226 of October 6, 2006

The amount of the tax paid by independent entrepreneurs using the simplified system of taxation for the tax period, or advance payments paid for the reporting period, is reduced by the amount of actually paid insurance contributions for obligatory pension insurance in the amounts specified in the Federal Law No. 167-FZ of December 15, 2001 on the obligatory pension insurance in the Russian Federation pertaining to the appropriate reporting (tax) period.

Fixed payments to the Pension Fund of the Russian Federation made by independent entrepreneurs in excess of the amount specified in the legislation on obligatory pension insurance are paid out on the basis of the contract with the Pension Fund of the Russian Federation concluded on the voluntary basis and do not reduce the amount of the uniform tax.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-04/1/677 of October 3, 2006

The Ministry of Finance thinks that expenses in the form of the payment to the buyer for the fact of conclusion of the contract of shipment with the supplier may not be regarded as economically substantiated for the profit taxation purposes. The given payment does not pertain to the duty emerged with the buyer to hand over to the seller supplier the property (proprietary rights), carry out works or render services.

Expenses in the form of supplier payment to the buyer for supplies of commodities to the newly opened shops of the trade network, inclusion of commodity items in the range of products of the shops of the trade network, the placing of commodities on the shelves may not be included either in expenses for the profit taxation purposes.

Delivery of commodities purchased by the buyer to the newly opened shops of the trade network, inclusion of commodity items in the range of products of the shops, the placing of commodities on the shelves, allocation of a permanent and/or additional space for them in the shop may not be regarded as services rendered by the buyer to the supplier.

Letter of the Federal Tax Service No. 09-1-03/4151@ of August 28, 2006

Explains the issues of submission of documents for the state registration of legal entities and independent entrepreneurs and obtaining the documents from the body in charge of registration after registration by proxy.

Submission of documents for the state registration may be done by any natural person (including the messenger, third party) regardless of whether or not the mentioned natural person is the applicant and regardless of the presence of the proxy for submission of the documents. Thus, the body in charge of registration (tax body) accepts the documents in cases of direct submission of the documents for registration by other persons (messengers). The slip of receipt of the documents in this case is sent to the applicant to the mail address indicated by the applicant with a notification of handing in.

The document confirming the fact of entry of the record in the appropriate state register may be handed out by the body in charge of registration (tax body) also to the person acting by proxy on behalf of the applicant. The proxy is drawn up in a simple written form and does not require a notary certification.