Monitoring of the Federal Legislation dated 27.02.2009

Order of the Federal Tax Service No. MM-7-6/5@ of January 14, 2009 on the Endorsement of the Forms of Applications to Register and Remove from Records Organisations and Independent Entrepreneurs As the Payers of the Uniform Imputed Income Tax for Individual Types of Activities

Envisages new forms of applications to register as the payers of the uniform imputed income tax.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-06/1/60 of February 12, 2009 on the Registration for the Profit Taxation Purposes of Expenses in the Form of Reimbursement of Underpaid Actual Earnings in the Cases of Temporary Disability, As Well As on the Collection of the Uniform Social Tax and the Income Tax from Natural Persons from These Payments

If such payments are envisaged in the local normative acts of the organisation, labour contracts and/or collective contracts, these amounts may be included by the employer organisation in the labour remuneration expenses when calculating the profit tax.