The amendments are made to the Decree of the Government of the Russian Federation "On measures for protection of economic interests of Russian producers of certain types of steel tubes"
The Plenum of the RF Supreme Arbitration Court gives explanations on order of calculation of sums of fees for delinquency of advanced payments on duties and insurance payments for obligatory pension insurance to arbitration courts
In accordance
with questions arisen and juridical practice on order of calculation
of sums of fees for delinquency of advanced payments on duties
and insurance payments for obligatory pension insurance and
in purposes of secure of uniform way of their solving, the Plenum
of the RF Supreme Arbitration Court gives explanations to arbitration
courts in its
Decree N 47 of July 26, 2007 (document is in Russian).
In particular, the court has explained, that fees for delinquency
of advanced payments on taxes during fixed periods are subjects
for calculation before the date of their actual payment, or
in the case of their non-payment - before maturity of payment
of according tax.
If under results of tax period, sum
of calculated tax is less than sum of advances payments being
subjects for payment during that tax period, than courts shall
proceed from that fees calculated for non-payment of aforesaid
advanced payments shall be subjects for decrease in proportion.
This order shall be applied also in the case if sum of
advanced payments on tax calculated under results of reporting
period is less than sum of advanced payments being subject for
payment during this reporting period.
