The Ministry of Finance of Russia has approved the new form of declaration
The Order of the Ministry of Finance of Russia N 2n of January 9, 2007 (document is in Russian) approves the new form of tax declaration on the tax on profit of organization on carrying out of agreement on division of production and makes certain amendments to the procedure for completion thereof.
Main amendments are maid to title page of declaration. In the new form, there are no lines where main state registration number of organization or main state registration number of sole trader shall be specified.
Only head of organization or sole trader shall assign declaration now. If representative of taxpayer is specified, than it shall be completed name of document confirming his authorities. Copy of this
document shall be annexed to the declaration.
Taxpayers shall report in the new form since the beginning of the first reporting period of 2007.
The Federal Tax Service of Russia has approved the procedure for carrying out field checks
The Order of the Federal Tax Service of Russia N САЭ-3-06/892@ of December 25, 2007 (document is in Russian) approves the forms of documents applying under carrying out and drawing up tax checks; basements and procedure for prolongation of the term of field tax check; order of interaction of tax authorities for execution of tasks on demand of documents; the requirements to making act of tax
check.
In accordance with the Order, the Federal Tax Service of Russia may to prolong checks in respect of largest taxpayers having authorized dealerships, as well as in respect of taxpayers who have not submitted requiring document during the term under request of supervisory pilots. So, they may to prolong check on availability of "other circumstances".
It
is approved the Procedure regulating interaction of tax authorities on execution of tasks on demands of documents under assignment of additional measures of tax control and demands of information. Tax authority shall direct requirements on submission of document to the person whose documents are subjects for demand during 5 days after receiving of request.
The Order shall be applied on carrying out and drawing up results of tax checks and
other measures of tax control, which had been begun after December 31, 2006.
There is approved the Instruction on drawing up receipt of the form TC-21, blanks of receipt of the form TC-21 and application on admission of currency, precious metals and stones to temporary storage
The Order of the Federal Customs Service of Russia N 1386 of December 29, 2006 (document is in Russian) approves the Instruction determining the order of drawing up receipt of the
form TC-21 issued by customs bodies after admission of foreign currency, currency of the Russian Federation, precious metals, precious stones transferred by natural persons through the customs boarder of the Russian Federation, in the case if customs clearance of these goods can not be finished till execution of requirements established by the legislation of the Russian Federation by person transferring them, on impossibility of immediate return of imported goods at the territory of the Russian Federation
or their export outside the territory of the Russian Federation.
There are approved new blanks of receipt of the form TC-21 and the form of application of
natural person on admission of currency, precious metals and precious stones to temporary storage.
