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News of the Federal Legislation

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News of the Federal Legislation за 02.02.07


02.02.2007


NEWS OF THE FEDERAL LEGISLATION


Federal Tax Service of Russia has approved new rules of carrying out of verification

     By the Federal Tax Service of Russia order from January, 11th, 2006 N SАE-3-25/2@ (document is in Russian) there are approved the rules of carrying out of verification of calculations under taxes, duties, penalty fees and penalties.
      
     The rules establish sequence of actions of Federal Tax Service of Russia inspections officials at carrying out with tax bearers of joint verification of calculations under taxes, duties, penalty fees and penalties. In the rules general provisions and requirements to carrying out of verification of calculations, the order of its carrying out under the application of the tax bearer, the order of carrying out of verification of calculations under the offer of tax body are certain. Besides the order approves two forms of certificates of verification of calculations under taxes, duties, penalty fees and penalties (brief and full).
      
     New rules and forms will begin to  operate from April, 1st, 2007.

There is approved the warning inscription on a retail container of unit of alcoholic production about contra-indications to its use

     By the order of the Ministry of Public Health and Social Development of the RF from January, 19th, 2007 N 49 (document is in Russian) there is approved the warning inscription on a retail container of unit of alcoholic production about contra-indications to the use of alcoholic production of the following maintenance: "Alcohol is counter-indicative to children and teenagers till 18 years, to pregnant and feeding women, persons with diseases of the central nervous system, kidneys, a liver and other bodies of digestion".

NEWS OF THE LEGAL PRACTICE


The presidium of the Supreme Arbitration Court of the Russian Federation has explained the application of item 2 of article 366 of the Tax Code of the Russian Federation regarding definition of the moment of installation of a slot machine

     The presidium of the Supreme Arbitration court in the letter from January, 16th, 2007 N 116 (document is in Russian) has explained the
      application of item 2 of article 366 of the Tax code of the Russian Federation regarding definition of the moment of installation of a slot machine.
     
      In particular, the Presidium of the Supreme Arbitration court has specified that it is necessary for courts to consider, that proceeding from sense of definition of the slot machine containing in article 366 of the Tax code of the Russian Federation, it is necessary to understand  that installation of a slot machine means accommodation of the special equipment in a gambling institution in the prepared to use for carrying out of gamblings in the territory accessible to participants of gambling.


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