The Ministry of Finance of Russia has given the explanations on taxation of service dwellings and dwellings granted to employees of customs bodies under social renting contract
There has
been explained in
the Letter of the Ministry of Finance of Russia N 03-05-05-01/37
of August 30, 2007 (document is in Russian), that granting
of service dwellings to employees (military servicemen) during
their service in customs bodies is the one of conditions of
bringing service and promotes to increasing of safety level
and protection of law and order, that the state housing fund
(including service dwellings and dwellings granted to employees
of customs bodies under social renting contract) being on the
balance of customs bodies and other basic funds being within
the housing fund and using for domestic purposes (furniture,
appliance etc.) shall not be considered as taxation objects
by means of the tax on property of organizations according to
subclause 2 of clause 4 of article 374 of the Tax Code (document
is in Russian).
The RF President has assigned the Federal Act on increasing of the size of basic part of labor pension
The Federal Act N 223-FZ of September 24, 2007 (document
is in Russian) makes amendments to
the Federal Act "On labor pensions in the Russian Federation"
(document is in Russian). The amendments provide increasing
of the size of basic parts of labor old age pension, disability
pension, pension in the case of loss of breadwinner. In particular,
there is established that the basic part of labor old age pension
shall be 1260 rubles per month since October 1, 2007.
The Court gives explanations on certain question arising at application of provisions of chapter 25_1 of the Tax Code by arbitration courts in the part of collections for use of water biological objects
In accordance
with questions arising in court practice at application of provisions
of
chapter 25_1 of the Tax Code (document is in Russian) by
arbitrary courts in the part of collections for use of water
biological objects, the Plenum of the Supreme Arbitration Court
of the Russian Federation decrees to give certain explanations
to arbitration courts.
In
particular the Court has explained, that in the cases of changing
or specification of catch regions, quotes on catch of water
biological resources, means and methods of catch of water biological
resources, periods of validity of aforesaid permits, changing
of information on water biological resources user, change of
captains of fishing vessels, correction of mistakes in issued
permits on catch of water biological resources, and in other
cases requiring urgent decision, amendments putting to earlier
issued permits on catch of water biological resources are inalienable
part of it, so putting of aforesaid amendments can not be considered
as issue of new license (permit) and involve of obligation of
duty payer to calculate and to pay repeatedly sum of collection
in respect of the same value of water biological resources permitted
for catch.
