News

By the letter of the Ministry of Finance of Russia from 8/3/2010 № 03-07-11/339 it is established that at definition according to item 4 of item 170 Tax Code the Russian Federation proportions under assessed and not assessed VAT to operations aren't considered dividends from participation in authorized capital stocks of affiliated and dependent societies.

By the letter of the Ministry of Finance of Russia from 8/3/2010 № 03-07-11/335 it is defined that the VAT on the goods (to works, services), got at the organizations of retail trade, isn't accepted to a deduction in the absence of invoices.

By the letter of the Ministry of Finance of Russia from 8/6/2010 № 03-04-06/6-165 it is established that indemnifications for work in heavy, harmful and (or) the dangerous working conditions, established by the collective agreement, aren't assessed PIT.

By the letter of the Ministry of Finance of Russia from 8/9/2010 № 03-04-05/6-440 it is established that with a view of PIT if the base rate of Bank of Russia changes, at determination of tax base under incomes in the form of percent on contributions the new rate from the date of its establishment is applied.

By the letter of the Ministry of Finance of Russia from 6/17/2010 № 03-01-15/4-135 it is established that if the organization leads activity through the isolated divisions which are in one municipal union, but in territories, subordinated to different taxing authorities, she is obliged to register KCT in the location of these divisions.

By the letter of the Ministry of Finance of Russia from 8/3/2010 № 03-03-06/1/509 it is specified that in case of acquisition of the fixed asset which was in the use the taxpayer has the right to specify independently term of its useful use taking into account safety arrangements and other factors.

By the letter of the Ministry of Finance of Russia from 8/5/2010 № 03-11-06/3/117 it is specified that retail trade through a trade floor of object of a stationary trading network is assessed Unified Tax on Imputed Income (UTII) even in case the given trade floor has been converted from leased office premises.

By the letter of the Ministry of Finance of Russia from 8/9/2010 № 03-04-06/6-175 it is established that the lump sum payment to the worker in connection with a birth of the child isn't assessed PIT if doesn't exceed 50 thousand rbl. the Given position extends and on incomes in the natural form.

By the letter of the Ministry of Finance of Russia from 8/9/2010 № 03-03-06/1/534 it is established that compensation under the license agreement on which for 15 years the non-exclusive right of use of the computer program is transferred, is considered in incomes in regular intervals during all duration of the agreement.

By letter Federal Tax Service of Russia across Moscow from 6/8/2010 № 16-15/060617 it is specified that at their transit through territory of Russia the organization-seller is obliged to consider incomes of realization of the goods for date of transfer of the goods to the first carrier on the basis of shipment documents.

The letter of Rostruda of Russia from 7/22/2010 № 2184-1 explains an order of determination of a settlement period for calculation of an average salary at dismissal of the worker (item 139 Tax Code the Russian Federation). In the letter it is noticed that if the worker leaves on June, 30th, 2010, day of dismissal (on June, 30th) is last day month and joins in calendar month. Hence, June, 2010 is considered in a settlement period. In a case when the worker leaves on July, 30th, 2010, i.e. till the end of a month there is 1 day (on July, 31st) the given month doesn't join in calculation of average earnings.

The joint letter Federal Tax Service of Russia and Pension Fund of the Russian Federation (PFR) from 8/11/2010 № YK-17-8/58 (AD-30-24/8509) regulates an order of return to payers of insurance installments on obligatory pension insurance of unduly paid sums for the periods 2002 - 2009. The letter establishes the following procedure. The statement for return of unduly paid sums moves payers of insurance installments in territorial body PFR in a place of registration. By results of consideration of the statement and available PFR documents the decision on return is made. Specified the decision goes to taxing authority in a place of accounting of the taxpayer. The taxing authority within 5 working days arranges the request for return of money funds and directs it to body of Federal exchequer for realization of return to the insured of unduly paid sums.

By the letter of the Ministry of Finance of Russia from 8/16/2010 № 03-03-06/2/144 it is established that if the object carries over лизингополучателя before the agreement expiration not completely paid leasing payments continue to be considered in expenses.

The letter of the Ministry of Finance of Russia from 8/20/2010 № 03-01-15/7-187 expresses opinion that the right to realization of trade without application kontrolno-cash technics (KCT) depends only on a place of trade, its conditions and a method of sale of goods.

The letter of the Ministry of Finance of Russia from 4/9/2010 № 03-07-11/106 expresses opinion that the taxpayer corrects tax base under the VAT in the corresponding period if granting of discounts (awards) has led to change of the price of realization.

The letter of the Ministry of Finance of Russia from 7/5/2010 № 03-03-06/1/448 expresses opinion that if the taxpayer doesn't have form N OS-1 or N OS-1a on the acquired fixed assets which were in operation at the previous proprietor, depreciation isn't charged.

The letter of the Ministry of Finance of Russia from 8/18/2010 № 03-03-06/1/554 expresses opinion that awards (discount) to the buyer for accomplishment of certain treaty provisions are considered in extra-realizational expenses of the seller if they are given without change of the price of a commodity unit.

The letter of the Ministry of Finance of Russia from 8/19/2010 № 03-03-06/1/560 expresses opinion. That if the organization can't confirm the document feeding fact on the state registration of the right to a fixed asset it joins in a railroad train of corresponding amortization group in reception of the certificate on such registration.

By the letter of the Ministry of Finance of Russia from 4/14/2010 № 03-08-05 it is established that activity of the foreign organization leads to permanent mission formation if simultaneously there are following signs: availability of the isolated division, activity conducting through this division and a regularity of such activity.

The letter of the Ministry of Finance of Russia from 8/11/2010 № 03-03-06/1/540 expresses opinion that at determination, whether debt obligations comparable are, it is necessary to compare all credit line, instead of one part of money funds to other part given within the limits of an open credit line.

The letter of the Ministry of Finance of Russia from 8/12/2010 № 03-03-06/1/542 expresses opinion that costs for participation in exhibitions, trade fairs, expositions concern advertizing expenses.

The letter of the Ministry of Finance of Russia from 8/13/2010 № 03-04-06/7-176 expresses opinion that for reception at the employer of a social deduction under expenses on nonstate pension insurance to represent the inquiry on non receipt of such deduction in taxing authority it is not required.

The letter of the Ministry of Finance of Russia from 8/13/2010 № 03-07-08/228 expresses opinion that the services rendered by the Russian company in the organization and support of transportation of the imported goods from a point of departure which is abroad, to destination in Russia are assessed with the VAT on a zero rate.

The joint letter of the Ministry of Finance of Russia and Federal Tax Service the Russian Federation from 7/8/2010 № SHC-37-3/6194 it is possible to Russia to data that if in the invoice cost indexes of the same name of the goods (work, services, a property right) are reflected both in foreign exchange, and in roubles (in the sum equivalent to a certain amount in currency) given the invoice can't admit constituted with infringement of requirements Tax Code the Russian Federation.

The joint letter of the Ministry of Finance of Russia and Federal Tax Service Russia from 7/8/2010 № MN-37-6/6275@ is lead up Time methodical recommendations about the organization of electronic document circulation between taxing authorities and taxpayers at information servicing and informing of taxpayers in electronic form on the telecommunication communication channels, developed with a view of realization of an order of an exchange between taxing authorities and taxpayers (representatives of the taxpayer) at informing of taxpayers and by granting to taxpayers of information services in electronic form on telecommunication communication channels according to Administrative regulations (the Order of the Ministry of Finance of Russia from 1/18/2008 № 9n).

The order of the Ministry of Finance of Russia from 7/7/2010 № 69n (Ministry of Justice № 17974) confirms the tax declaration form under the VAT at import of the goods on territory of the Russian Federation from territory of members of customs union (Belarus, Kazakhstan) and an order of its filling. The declaration is represented monthly taxpayers, since turnovers for July, 2010. If in month under report accepting on accounting of the imported goods wasn't performed (or there has not come leasing payment term) the declaration isn't represented. Simultaneously with the declaration taxpayers are obliged to present to taxing authorities in a statement place on accounting the documents provided by item 8 of item 2 of the Report on an order of collection of indirect taxes and the mechanism of the control of their payment at export and import of the goods in customs union from 12/11/2009

By the letter of the Ministry of Finance of Russia from 8/2/2010 № 03-07-11/329 it is established that the money funds which have wrongly arrived on the settlement account of the organization, aren't considered at VAT calculation.

By the letter of the Ministry of Finance of Russia from 6/22/2010 № 03-07-11/262 it is specified that the VAT paid from an advance payment, it is possible to accept to a deduction after obligation repayment on its return by clearing.

The letter of the Ministry of Finance of Russia from 7/28/2010 № 03-03-06/1/491 expresses opinion that "unprofitable, arranged in electronic form and signed by the electronic digital signature, can be one of the documents confirming expenses, performed by the taxpayer".

By the letter of the Ministry of Finance of Russia from 7/29/2010 № 03-03-06/1/494 it is established that with a view of the profits tax expenses on payment of utilities prove to be true delivery and acceptance certificates, accounts on payment and other documents.

The letter of the Ministry of Finance of Russia from 7/28/2010 № 03-07-11/314
In case of change of the price before the rendered services corrections are made to the invoice and the specified declaration moves.

By the letter of the Ministry of Finance of Russia from 7/29/2010 № 03-07-11/321 it is specified that the VAT shown on repair work of subjects of leasing, is accepted to a deduction regardless of the fact that their cost is compensated by the insurance organization.

The letter of the Ministry of Finance of Russia from 8/2/2010 № 03-07-11/330 expresses opinion that before accepting of the acquired fixed asset as that on accounting the VAT deduction it is impossible to apply ("the sums of the tax to the value added, shown by the seller on fixed assets and specified by it in the invoice, arrived before accepting on accounting of the acquired fixed assets, are subject to a deduction after accepting of these fixed assets on accounting as fixed assets").

Letter of Federal Tax Service the Russian Federation from 7/14/2010 № HS-37-3/6701 The payer of the simplified tax system doesn't consider losses of the previous periods at calculation of advance payments.

By the letter of the Ministry of Finance of Russia from 6/22/2010 № 03-07-11/264 it is established that the right to the VAT deduction on the goods which aren't used in the activity assessed Unified Tax on Imputed Income (UTII), arises in transition to a taxation general regime.

By the letter of the Ministry of Finance of Russia from 7/26/2010 № 03-03-06/1/485 it is established that the money funds listed for the account of net profit by the affiliated organization for benefit of parent, which owns 100-protsentoj a share of authorized capital of the first, admit dividends at their conformity to criteria of item 43 Тах Code the Russian Federation.

By the letter of the Ministry of Finance of Russia from 7/29/2010 № 03-07-07/53 it is specified that the sums received by the organization, directly performing warranty repair, within cost of this repair and the used running spares, don't join in base under the VAT.

By the letter of the Ministry of Finance of Russia from 7/28/2010 № 03-07-11/315 it is established that compensation of the losses suffered by the seller because of refusal of the buyer to accept and pay the goods, isn't assessed with the VAT.

By the letter of the Ministry of Finance of Russia from 7/30/2010 № 03-07-11/327 it is specified that Tax Code the Russian Federation doesn't provide registration of invoices on the returned sums of advance payment.

By the letter of the Ministry of Finance of Russia from 8/2/2010 № 03-07-09/41 it is specified that Tax Code the Russian Federation doesn't provide exhibiting of "negative" invoices.

By letter Federal Tax Service of Russia from 7/16/2010 № ШС-37-3/6848 If a speedometer doesn't reflect actual run of the car (for example, as a result of its failure) this circumstance should be reflected in the field "speedometer indications" traveling sheet. It is possible to confirm actual run of the car with other documents reflecting distance which has been overcome by the car with a defective speedometer.

By the letter of the Ministry of Finance of Russia from 7/20/2010 № 03-11-06/2/113 it is specified that the exchange rate differences which have arisen at target use of the membership fees received in foreign exchange, the organization applying the simplified tax system, in incomes aren't considered.

By the letter of the Ministry of Finance of Russia from 7/21/2010 № 03-03-06/1/479 it is specified that introductory and the membership fees in the self-adjustable organization are considered in expenses at a time in that period which they concern.

By the letter of the Ministry of Finance of Russia from 7/21/2010 № 03-03-06/1/473 it is specified that compensation for payment of average earnings during a finding of workers on military collections is considered by the organization in incomes, and the specified average earnings — in expenses.

By letter Management Federal Tax Service the Russian Federation across Moscow 4/13/2010 № 16-15/038587 it is established that if the organization has made the decision on the termination of activity of the isolated division to pay advance payments for the subsequent accounting periods and the tax for the current tax period in the former location of this division it is not necessary.

By letter Management Federal Tax Service the Russian Federation across Moscow 4/19/2010 № 16-15/040931 it is established that with a view of the simplified tax system of costs for acquisition of raw and materials of production character admit expenses in day of their actual payment irrespective of transfer of finished product to the buyer. Costs on payment of cost of the goods acquired for the further realization, are considered in process of their sale.

By letter Federal Tax Service of Russia from 7/14/2010 № ШС-37-3/6701 it is specified that with a view of the simplified tax system the taxpayer hasn't the right to consider the sum of the losses received in the previous tax periods at calculation of advance payments.

By the letter of the Ministry of Finance of Russia from 7/21/2010 № 03-03-06/1/468 it is specified that depreciation charge on the vehicles which are on the balance sheet of the organization, stops since a month following after month of their removal from accounting in bodies of traffic police and Gostehnadzora.

By the letter of the Ministry of Finance of Russia from 7/23/2010 № 03-07-09/39 it is specified that Tax Code the Russian Federation doesn't prohibit to accept to the VAT deduction under the invoice constituted in standard units.

By letter Management Federal Tax Service the Russian Federation across Moscow 3/5/2010 № 16-15/023311 it is established that the exchange rate differences which have arisen in connection with revaluation of the sum of currency values and requirements in the form of advance payment of property in foreign exchange, are considered for date of transition of an ownership right on the acquired goods or on last number of an accounting period.

By letter Federal Tax Service of Russia from 4/30/2010 № ШС-37-3/1062 it is established that the Organization applying the simplified tax system with object "incomes a minus expenses", considers in expenses pension contributions for date of their payment.

By the letter of the Ministry of Finance of Russia from 3/23/2010 № 03-07-08/74 it is specified that the tax agent can't accept to the VAT deduction if at contract cancelation on rendering of services with the foreign organization advance payments haven't been returned.

By the letter of the Ministry of Finance of Russia from 7/12/2010 № 03-04-05/9-386 it is specified that the property deduction is given in reception of the registration certificate of an ownership right on an apartment house or during the subsequent periods.

By letter Management Federal Tax Service the Russian Federation across Moscow from 2/16/2010 № 16-15/16201 it is established that the committent is obliged to list the VAT from all-in cost of services of transportation regardless of the fact that the commission agent has kept the compensation from the sums of payment of the given services.

By the letter of the Ministry of Finance of Russia from 7/19/2010 № 03-04-05/6-401 it is established that the physical person tax status doesn't depend on citizenship, and is determined by actual time of its finding for territories of the Russian Federation.

By the letter of the Ministry of Finance of Russia from 7/12/2010 № 03-03-05/150 it is established that introductory, the membership fees, and also installments in compensation fund of the self-adjustable organization are considered in expenses at a time according to subitem 3 of item 7 of item 272 Tax Code the Russian Federation.

By letter of Management Federal Tax Service the Russian Federation across Moscow from 4/13/2010 № 20-14/4/038855 expresses opinion that at residential building purchasing in which it is impossible to be registered in the place of residence, the property deduction isn't given.

By letter of Management Federal Tax Service the Russian Federation across Moscow from 4/19/2010 № 16-15/041436 it is specified that the leasing payments listed by the Russian organization of the Belarus company, are assessed with the profits tax.

By the letter of the Ministry of Finance of Russia from 7/22/2010 № 03-07-13/1/04 it is established that the organization applying the simplified tax system at realization of the goods of the invoice doesn't expose.

By letter of Management Federal Tax Service the Russian Federation across Moscow from 4/2/2010 № 16-15/034624 it is specified that if the organization has created the isolated division which is not branch or representation, and hasn't specified it as that in constituent documents it has the right to apply the simplified tax system.

The letter of the Ministry of Finance of Russia from 3/5/2010 № 03-07-08/61.
The tax agent has the right to a deduction of the VAT which is paid for the foreign organization which is not consisting on tax accounting, in actual transfer of the sum of this tax in the budget.

By the letter of the Ministry of Finance of Russia from 3/22/2010 № 03-03-05/57 it is established that if air tickets and other transportation documents are constituted in a foreign language the requisites necessary for acknowledgement of expenses, should be translated into Russian.

The letter of the Ministry of Finance of Russia from 6/22/2010 № 03-07-07/40 expresses opinion that the creditor doesn't constitute the invoice on an amount of loan, however he is obliged them to expose for the sum of interests on loan.

By the letter of the Ministry of Finance of Russia from 7/13/2010 № 03-04-06/3-144 it is specified that the Russian organization admits the tax agent concerning a lease payment listed to the physical person for use its premises.

By the letter of the Ministry of Finance of Russia from 7/16/2010 № 03-03-06/1/465 it is established that if the size of an equity of the organization is negative or equal to zero it is impossible to calculate capitalization ratio, therefore percent on controllable indebtedness in expenses aren't considered.

By the letter of the Ministry of Finance of Russia from 7/16/2010 № 03-11-06/2/112 it is specified that the payer of the simplified tax system with object "incomes a minus expenses" has the right to consider costs for accounting services, in a case if such services are carried out by the specialized organization.

Letter Federal Tax Service the Russian Federation from 5/5/2010 № ШС-37-3/1162 directs subordinate taxing authorities for use in work the Letter of the Ministry of Finance of Russia from 4/23/2010 № 03-03-05/85 that insurance installments in Pension Fund of the Russian Federation (PFR), Fund of Social insurance the Russian Federation (FSI) and Fund of Obligatory Medical Insurance (FOMI) are considered in expenses agrees subitem 49 of item 1 of item 264 Tax Code the Russian Federation date of their charge.

Letter Federal Tax Service the Russian Federation from 5/24/2010 № ШС-21-3/289 expresses opinion that if the organization doesn't pay dividends to the Russian companies — to payers of the profit tax it shouldn't represent tax calculation under the given tax as doesn't admit the tax agent.

By letter of Management Federal Tax Service the Russian Federation across Moscow from 4/8/2010 № 16-15/037024 it is defined that the document which confirms absence of direct participation in Open Society of other legal bodies in volume more than 25 percent, the extract from the register of shareholders of the society, containing the information on its shareholders is.

By letter of Management Federal Tax Service the Russian Federation across Moscow from 2/9/2010 № 16-15/13276 expresses opinion. That voluntary conveyance of advertizing goods to individuals admits object of taxation of the VAT. For application of the privilege provided by subitem 25 of item 3 of item 149 of the Tax code of the Russian Federation, transfer of the goods should correspond to the legislation on advertizing.

Letter of Federal Tax Service Russian Federation from 5/24/2010 № ШС-37-3/2340 it is specified that inseparable improvements of the property leased without day will be amortized by the tenant while one of contract parties doesn't declare its termination.

The letter of the Ministry of Finance of the Russian Federation from 3/3/2010 № 03-07-09/11 expresses opinion that daily reflection in the sales ledger of the invoices constituted on the basis of the Z-report on the advance payments received by the organization of retail trade, and invoices on the transferred buyers to the goods doesn't break an order of ledger maintenance of sales.

The letter of the Ministry of Finance of the Russian Federation from 7/12/2010 № 03-04-06/0-143 expresses opinion that rate PIT of 13 percent is applied to incomes of foreign highly skilled specialists irrespective of their tax status since July, 1st, 2010,

By the letter of the Ministry of Finance of the Russian Federation from 7/14/2010 № 03-11-11/199 it is specified that the organization applying the simplified tax system considers in incomes a damage indemnity amount for cargo spoil in full.

By the letter of the Ministry of Finance of the Russian Federation from 7/15/2010 № 03-11-06/2/111 it is specified that the joint stock company applying the simplified tax system, is obliged to lead the business accounting.

Letter of Federal Tax Service the Russian Federation from 5/26/2010 № ШС-37-3/2514 it is specified that if the subject of leasing carries over лизингополучателя after transfer of all payments and in the agreement buyback price all leasing payments join in original cost of the acquired depreciable property isn't allocated.

By letter Management Federal Tax Service the Russian Federation across Moscow from 3/1/2010 № 16-15/020874 it is specified that compensation of costs for a food, listed to the employee which work has traveling character, is considered by the organization in expenses.

By letter Management Federal Tax Service the Russian Federation across Moscow from 3/3/2010 № 16-15/22410 it is established that free distribution to employees of dinners is assessed with the VAT.

By the letter of the Ministry of Finance of the Russian Federation from 3/17/2010 № 03-07-08/70 it is specified that transportation of the goods imported into the Russian Federation is assessed with the VAT under the rate of 0 percent if the point of departure of these goods is outside of Russia. Storage and handling of imported merchandises are assessed with the VAT under the rate of 18%

By the letter of the Ministry of Finance of the Russian Federation from 7/12/2010 № 03-02-07/1-315 it is specified that an overpayment on the profits tax, transferred into the budget of one subject of the Russian Federation, it is possible зачесть on account of a shortage under the same tax, but arisen in the budget of other subject.

By the letter of the Ministry of Finance of the Russian Federation from 7/13/2010 № 03-04-05/3-390 it is specified that the individuals paying under the civil-law agreement compensation to other physical person, the tax agent isn't and is not obliged to keep PIT.

Letter of Russian Ministry of Finance of 14.07.2010 № 03-03-06/1/459 determined that if the foreign company - the creditor doesn't own expressly or by implication a share in authorized capital of the Russian organization - the borrower, item 2 of item 269 TC RF (controllable indebtedness before the foreign organization) isn't applied regardless of the fact that indebtedness of the Russian organization more than three times exceeds the size of an equity.

By the letter of the Ministry of Finance of the Russian Federation from 7/13/2010 № 03-03-06/1/458 it is specified that with a view of the profits tax the commission agent has the right to consider the expenses incurred by it if they aren't compensated by the committent.

By the letter of the Ministry of Finance of the Russian Federation from 7/15/2010 № 03-04-06/3-148 it is specified that the Organization leasing from the individuals uninhabited premises, is obliged to keep PIT at lease payment transfer.

By the letter of the Ministry of Finance of the Russian Federation from 7/16/2010 № 03-03-06/1/464 it is specified that the foreign organization can demand from the tax agent to return sum of the profits tax wrongfully withheld by it. In such situation the tax agent is obliged to present the specified calculation and to address in inspection for return of unduly listed tax.

By the letter of the Ministry of Finance of the Russian Federation from 7/19/2010 № 03-04-06/6-154 it is specified that compensation of expenses of the employee suffered during an office trip, isn't assessed PIT provided that such payment is performed in the size established by local acts of the organization, the employment contract, and that work of such physical person has traveling character.

By the letter of the Ministry of Finance of the Russian Federation from 6/7/2010 № 03-07-09/36 it is specified that the instructions in the invoice of an incorrect index and the abbreviated name of the subject of the Russian Federation in line about the address of the seller don't deprive of the right to the VAT deduction if data on its INN are correctly filled.

The letter of the Ministry of Finance of the Russian Federation from 7/8/2010 № 03-04-05/9-382 expresses opinion that the remainder of a property deduction on PIT passes to following tax periods, won't be used yet completely.

The letter of the Ministry of Finance of the Russian Federation from 7/7/2010 № 03-04-06/6-140 expresses opinion that at determination not assessed PIT the size of daily allowances which are given out the workers directed to business trips abroad, it is necessary to consider that for last day trips such size is equal 700 rbl.

By the letter of the Ministry of Finance of the Russian Federation from 7/9/2010 № 03-11-06/2/109 it is specified that the organization-borrower applying the simplified tax system considers positive exchange rate differences which arise at revaluation of an amount of loan in foreign exchange, for date of return of the credit taking into account percent or last day an accounting period - depending on what of the specified events has come earlier.

By the letter of the Ministry of Finance of the Russian Federation from 7/9/2010 № 03-11-06/2/110, it is specified that the company applying the simplified tax system with object "incomes a minus expenses", can consider costs for fee on the organization throughput and внутриобъектового the modes rendered by a state institution in which territory there is a given company.

On the shipping documents when transporting goods through the customs union from Russian Federation to the Republic of Kazakhstan and (or) the Republic of Belarus (from the Republic of Kazakhstan and (or) the Republic of Belarus

On the negative differences in amounts, when trying to define VAT amounts

On the order of presenting clarified tax declarations.

On the impermissibility of changing the order of applying PIT property deduction

On the establishment of a subsidiary by an Organization that applies STS

On the loss of rights to apply UTII

On the loss of rights to use STS by an Organization when transferring property to an entrusted management of the Mutual Fund

Letter of Russian Ministry of Finance of 09.07.2010 N 03-11-11/193 determined that if the process of getting information of the product sample, concluding a deal and payment take place in the office of an organization, and the product is released from the warehouse, then this type of sales is not liable to UTII.

Letter of Russian Ministry of Finance of 28.06.2010 2010 № 03-04-06/6-136 determined that return of PIT sums withheld above measure to a taxpayer by way of reducing respectively accrued tax amounts off income acquired from a tax agent by other individuals, is not permitted by the Tax Code of Russian Federation.

Letter of Ministry of Finance of Russian Federation of 01.07.2010 N 03-04-06/10-138 determined that an Organization-borrower must withhold PIT when making payment in the order of profits regress to a guarantor who has cleared the loan for it.

Letter of Ministry of Finance of Russian Federation of 01.07.2010 N 03-07-11/278 expressed an opinion, that VAT base for the period of goods shipment is not reduced to negative differences in amounts resulting in the period when the payment was received. Invoices for negative differences in the amounts do not need not issued.

Letter of Russian Ministry of Finance of 01.07.2010 N 03-03-07/23 determines, that employee's expenses towards purchase of an electronic ticket may be based on documents that confirm employee's referral for a business trip, accommodation assigned for the business trip, printed copy of the electronic ticket and boarding card that contains passenger's last name, route details, price and date of the trip.

Letter of Russian Ministry of Finance of 30.06.2010 N 03-04-05/9-364 defined, that Tax Code of Russian Federation doesn't make provisions for refusing rights of using property deduction by one of spouses when acquiring a flat as a common property. It's not allowed to make changes to the previously established distribution of property deduction between two spouses by way of providing revised declarations.

Letter of Russian Ministry of Finance of 28.06.2010 N 03-02-07/1-296 established that there is no provision for organizations to pay taxes in cash.

Letter of Russian Ministry of Finance of 23.06.2010 N 03-07-11/266 determined that in the event if an organization lets out a property of territorial subject of Russian Federation, acquired on terms of operative management, leaseholder must pay VAT into the budget.

Letter of Russian Ministry of Finance of 06.2010 N 03-03-06/1/426 established, that interest from all types of loans are considered to be extraordinary income evenly over the whole period of a contract regardless of its actual payment timeline.

Letter of Russian Ministry of Finance of 22.06.2010 N 03-03-06/1/425 established, that if an object has not been put into operation and not being used for profit-making, there is no accrual of depreciation in purposes of taxation.

Letter of Russian Ministry of Finance of 22.06.2010 N 03-07-11/259 established, that free surrender of property towards residential houses is not liable to VAT.

Letter of Russian Ministry of Finance of 03.06.2010 г. № 07-02-12/13 explains that in compliance with Federal law "Of book-keeping", in order to provide accounting and reporting data accuracy, organizations must conduct inventory counts of property and liabilities.

Letter of Federal Tax Service of 24.05.2010 г. № ШС-21-3/289@ "On the provision of tax calculations by a tax agent", established that in the even of paying out dividends, only individuals are considered to be charter members of an LLC, and respective dividend amounts are liable to PIT.

Letter of Russian Ministry of Finance of от 23.03.2010 N 03-07-05/14 expressed an opinion that when goods are returned by a buyer who kept its price records including VAT, the buyer doesn't have to issue an invoice, having reflected the figures from a sales clerk's invoice.

Letter of Russian Ministry of Finance of 25.06.2010 N ШС-37-3/5063@ recommends to use code 1010814 when filling in VAT declaration in relation to transactions of works in form of extracurricular measures targeted at taking off the pressure in the labor market, also code 1014001 in relation to sales of goods not subject to VAT based on international agreements.

Letter of Russian Ministry of Finance of 24.06.2010 N 03-07-10/10 defines, that a construction management organization, has a right to deduct VAT received from suppliers of electricity and water used for construction. Expenditure on electricity and water is included into original costs of the fixed asset being built.

Letter of Russian Ministry of Finance of 24.06.2010 N 03-11-06/2/102 determines, that an Organization using STS where "income" is the object should include price of property acquired on a swap contract into the sales income.

Letter of Ministry of Finance 23.06.2010 N 03-04-05/7-353 determines, that an individual has a right to receive a social deduction in the amount of expanses towards acquisition of medicaments, if these medicaments are included in the List confirmed by Decree of Russian Government of 19.03.2001 N 201, but no more that 120 thousand rubles in the tax period.

Letter of Russian Ministry of Finance of .06.2010 N 03-07-11/267 defined, that a sales person, who gives a discount by way of reducing the price of a goods unit while making changes to purchase and sale agreement has a right to correct income tax base in the period where the changes take place.

Letter of Russian Ministry of Finance of 22.06.2010 N 03-03-06/4/61 defines, that in purposes of expanses on fuel, before there is any regulation that would confirm norms of fuel use for a vehicle, developed by scientific organization, taxpayer has a right to use manufacturer's technical documents as a guide.

Letter of Russian Ministry of Finance of 22.06.2010 N 03-05-05-04/13 determines, that self-propelled vehicles and mechanisms with a pneumatic or caterpillar mounting, registered in Rostehnadzor and have passport of self-propelled vehicle are subject to a transport tax.

Letter of Russian Ministry of Finance of от 22.06.2010 N 03-03-06/4/62 determines, that additional payment towards actually wages for the period of temporary work incapacity should be recorded in the expanses in compliance with p. 25 article 255 TC RF.

Russian Ministry of Finance Letter of 22.06.2010 N 03-07-11/260, determines, that in cases when there are missing sales entries in a tax period it's not allowed to apply VAT deduction method.

Letter of Russian Ministry of Finance of 21.06.2010 N 03-02-07/1-287 determines that TC RF does not give provisions for paying taxes, levies, penalties and fines through payment terminals.

Letter of Russian Ministry of Finance of 21.06.2010 N 03-04-06/2-131 defines, that when paying personal bills, issued by an individual, organizations is recognized as a PIT agent, if it is not a trust manager, broker, or any other entity making commission and payment order transactions confirmed by an agent's contract.

Letter of Russian Ministry of Finance of 21.12.2009 N 03-03-06/4/109 determines that licensed payments for the right of trademark use should be recorded in the other expanses in compliance with of sp. 37 p. 1 article. 264 TC RF, if the trademark is used for activities oriented to profit-making.

Letter of Russian Ministry of Finance of 21.06.2010 N 03-04-06/2-126 explains, that if a participant decides to leave society, the actual amount of shares paid to him, is subject to PIT taxation according to general provisions. The organization acts as a tax agent with regards to such income of an individual and must calculate, withhold from taxpayer and pay the tax amount into budget.

Letter of Russian Ministry of Finance of 18.06.2010 N 03-03-06/1/421 states, that in case if during the reporting period of 2009 taxpayer's debts were recognized as controlled, the expanses in form of percents, accrued in the beginning of reporting period should be recorded in compliance with provisions in p.p. 2 - 4 article 269 TC RF. That being said, there is no recalculation of the interest for previous reporting periods.

Letter of Russian Ministry of Finance of 18.06.2010 N 03-04-05/7-338 expresses an opinion, that if a training contract is registered into child's name and the child made a payment in person, but payment documents supposed to confirm this payment are missing, the parent can not receive social PIT deduction for education expanses.

Letter of Russian Ministry of Finance of 18.06.2010 N 03-04-05/5-340 explains, that a divorced parent is not a sole parent of a child, therefore there is no doubled standard PIT for him/her.

Letter of Russian Ministry of Finance of 17.06.2010 N 03-11-06/2/94 defines, that an organization where 100 percent authorized capital belong to a municipal entity, has a right to apply UTII and STS.

It's determined by Letter of Russian Ministry of Finance of 16.06.2010 N 03-11-11/169, that a taxpayer who uses STS where the object is "income", does not have to confirm carried expanses by documents.

Letter of Russian Ministry of Finance of 16.06.2010 N 03-11-06/2/93 expressed an opinion, that Of organization, using STS where taxation object equals "income minus expenses", did not keep record of advance payment amounts made into the account of future goods supply in the expenses part, then the amounts of returned advances for unshipped goods are not recorded either.

Letter of Ministry of Finance of 16.06.2010 N 03-08-05 notes that in purposes of income taxes, tax amounts paid abroad (outside of RF) need to be accounted for, if there is a signed confirmation without a stamp notarization, if the law of the country where the tax agent resides and withholds taxes, doesn't stipulate stamping documents confirming withheld taxes.

Collective Letter of Russian Ministry of Finance and FTS of RF of 10.06.2010 № ШС-37-3/3881 explains the steps for calculation and reflection of income tax in declaration, referring to income gained from participations in other organizations.

Letter of Russian Ministry of Finance of 10.06.2010 № 03-07-07/36, states that, activities related to spreading advertisement materials, including brochures, booklets, flyers, calendars and leaflets, where the cost of an acquired unit does not exceed 100 rub. per unit, are free from VAT in compliance with sp. 25 p. 3 article 149 TC RF.

The letter of Russian Ministry of Fiance of 07.06.2010 № 03-07-09/35 notes that, parapgraph 21 "VAT" does not mention any norms, that would forbid issue of invoices in currency units in compliance with p. 1 article 172 TC RF tax deductions on goods bought with rubles and confirmed by agreements, which stipulate payments in ruble amounts, that equal certain amounts in currency units, are used according to general regulations based on received invoices, taking into account the currency rate on the date of goods' registration. Further payments for goods bough on specified contracts, remain the same i.e. tax deduction amounts do not change.

Letter of Russian Ministry of Finance of 01.06.2010 г. № 03-07-09/33 states, that p. 6 article 169 TC RF points out that every invoice must have signatures of the company director and leading accountant. Thus Tax Code does not make provisions for use of invoices with facsimile signatures. Therefore these invoices can't provide any basis for receipt of tax amounts for deduction issued iussed by sales person to a customer.

Letter of Ministry of Finance of Russian Federation of 27.05.2010 г. № 03-07-09/31 with reference to p. 1 article 30 of Customs Code of Russian Federation informs, that in the event of an invoice issued with regards to sale of goods which originate in any other country than Russian Federation, paragraph 10 should contain customs union of countries, for example, European Union, this type of information in part 10 of the invoice does not violate stipulated fill order regulations.

Collective letter of MHSD RF of 21.05.2010 (№ 14-6/10/2-4208) and FSS RF (№ 02-03-09/08-1132 P) explains (with a reference to Federal Law of 29.12.2006 № 255-FL "On compulsory social insurance for cases of temporary incapacity for work and maternity"), that taking into account changes in the order of calculating allowances in the column "Average daily wages" of table "Information about wages and salaries", part III on the reverse side of incapacity form sheet, besides daily salary calculated on basis of actual salary of insured person, brackets "()" should contain average daily salary, calculated from marginal base amount for accrual of insurance contributions towards compulsory social insurance fund and cases of temporary incapacity for work and maternity. Besides, since from 2010 maximum allowances of temporary incapacity for work have been cancelled, as well as pregnancy and childbirth, column no. 5 "Daily allowance, calculated from maximum allowance amount" of the table "Entitled for an allowance" part III on the reverse side of incapacity form doesn't have to be filled in.

By order of Russian Ministry of Transport of 18.05.2010 № 117 (Ministry of Justice № 17533), it's stipulated that passenger electronic ticket receipt and luggage receipt (automatic IT confirmation statement of an air-delivery) are the documents of strict accountancy and used for organizations and individual entrepreneurs to make cash payments and (or) debit card payments without use of cash register equipment.

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Federal Tax Service the Russian Federation in the letter and № ШС-6-3/381 from 5/26/2008 « About a direction of the letter of the Ministry of Finance of Russia of 4/25/2008 and № 03-02-07/2-76» has sent for data the letter of the Ministry of Finance of Russia in which financial department had been explained the individual questions, concerning procedures of registration of results of cameralistic tax check at representation of the specified tax declarations.
As considers the Ministry of Finance of Russia, cameralistic check of the primary tax declaration stops, if the taxpayer has presented to taxing authority the specified tax declaration till the moment of detection by fact taxing authority not reflection or incompleteness of reflection of data in the primary tax declaration, and also the errors leading to understating subject to payment of the sum of the tax. If the taxpayer has presented to taxing authority the specified tax declaration during cameralistic tax check of the primary tax declaration during the moment or after detection by taxing authority of infringements of the legislation on taxes and tax collections, the taxing authority finishes such check and the decision according to Tax code clause 101 makes by its results.

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