The Ministry of Finance of Russia has analysed the status and legal consequences of written explanations of the RF legislation on taxes and duties directed to subjects of tax legal relations
In
the Letter N 03-02-07/2-138 of August 7, 2007 (document
is in Russian), the Ministry of Finance of Russia specifies
that its written explanations on questions of application of
the RF legislation on taxes and duties not include legal norms
or general rules concretizing normative regulations, they are
not subject for preparation and registration in accordance with
the Rules of preparation of normative legal acts of federal
executive authorities and their state registration (document
is in Russian), they are not subjects for obligatory publication,
and they are not normative legal acts, independently of was
an explanation made to concrete applicant or uncertain circle
of persons.
Publication of letters of the Ministry of
Finance including explanations of legislation on taxes and duties
in definite legal data bases and other editions is provided
in informal order (except cases of publication of documents
on official sites of the Ministry of Finance of Russia and the
Federal Tax Service of Russia).
Letters of the RF Ministry
of Finance have informational-explanatory character and not
prevent to tax bodies, taxpayers, payers of duties and tax agents
to be guided by norm of legislation on taxes and duties in interpretation
different from treatment given by the RF Ministry of Finance.
A taxpayer (payer of duties, tax agent) may extend written explanations
prepared on application of concrete applicants to all other
cases only at his risk, at that execution of these written explanations
shall not involve application of norms of
clause 8 of article 75 and
subclause 3 of clause 1 of article 111 of the RF Tax Code
(document is in Russian).
The RF Ministry of Finance
specifies specially that provisions of
subclause 5 of clause 1 of article 32 of the RF Tax Code
establishing obligation of tax bodies to be guided by written
applications of the RF Ministry of Finance in respect of questions
of application of the RF legislation on taxes and duties is
referred only to explanations made to the Federal Tax Service
of Russia, directed within frameworks of coordination and control
of its activity, but not to written explanations of the RF Ministry
of Finance addressed to concrete applicants.
A number of normative acts have been adopted in purposes of implementation of the State program on rendering assistance to voluntary resettlement of compatriots living abroad to the RF
The Orders
of the Federal migration service of the Russian Federation
N 163,
N 164 and
N 166 of August 2, 2007 (documents are in Russian) approve
the form of questionnaire for participation in the State program
on rendering assistance to voluntary resettlement of compatriots
living abroad to the Russian Federation, determine sequence
and periods for direction of information on participants of
aforesaid program to a territorial body of the Federal migration
service and authorized body of the RF subject, and so they establish
order of work organization in representative of the FMS of Russia
abroad with compatriots living abroad and voluntary wishing
to resettle to the Russian Federation on distribution of materials
of official information packet on the State program, preparation
of registration of compatriots as participants of the State
program, consideration of applications on issue of certificate
of the State program participant and issue of certificates and
direction of information on implementation of the State program.
The Plenum of RF Supreme Arbitration Court gives explanations on certain questions on practice of application of legislation provisions on deals with interest to arbitration courts
In accordance
with questions arisen in court practice at consideration of
disputes on consideration of deals with interest as invalid,
the Plenum of RF Supreme Arbitration Court gives explanations
in its
Decree N 40 of June 20, 2007 (document is in Russian) on
certain questions of practice of application of legislation
provisions on deals with interest.
In particular, the Plenum of RF Supreme Arbitration Court explains
that at examination of suits on consideration of deal with interest
as invalid (including at availability of beneficiary in the
deal), arbitration courts should take into account that plaintiff
shall submit proofs confirming actually circumstances allowing
to make conclusion on availability of characteristics of deal
with interest in deal made by joint-stock company.
