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News of the Federal Legislation

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News of the Federal Legislation за 13.03.07


13.03.2007


NEWS OF THE FEDERAL LEGISLATION


The RF Ministry of Finance gives explanations on the procedure for application of size of deflator coefficient in 2007

     In the Letter N 03-11-02/62 of March 2, 2007 (document is in Russian), the Ministry of Finance of Russia explains that in 2007 taxpayers of the united tax on imputed income should to correct (to multiply) the basic profitability on calculation of this tax by value of the coefficient K1 equal to 1,241.

The RF Ministry of Finance gives explanations on the procedure for application of tax deductions on excises in respect of oil products maid on a give-and-take basis in 2007

     In the Letter N 03-07-15/1/2 of February 27, 2007 (document is in Russian), the Ministry of Finance of Russia explains that if taxpayer makes operation on transfer of oil products manufactured on a give-and-take basis from oil products manufactured earlier by owner from acquired raw materials liable to excise duty, than he has the right on tax deductions of sums of excises paid by owner on acquisition of raw materials liable to excise duty. Besides, there shall be given the right to taxpayer on tax deductions of sums of excises paid by owner to budget on transfer of manufactured oil products to processing with using of such raw materials.


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