There is approved the procedure for licensing of activity in the sphere of ammunition supplies, military equipment and military technique
The Decrees of the RF Government N 889 and
891 of November 26, 2008 (document is in Russian) approves,
accordingly, the statute about licensing of development, production,
repair and utilization of military equipment and military technique
and the statute about licensing of development, production,
repair and utilization of ammunition supplies and their compatible
parts. Licensing of aforesaid activity is provided by the Federal
Service on Defense Order.
The Federal Tax Service has explained certain questions of the procedure for application of deductions on the value-added tax in respect of real estate objects
In
the Letter N ShS-6-3/862@ of November 28, 2008 (document
is in Russian), the Federal Tax Service has explained the procedure
for application of deductions on the value-added tax from January
1, 2006 at construction real estate objects, and so at acquisition
of fixed assets in the case if at putting this objects into
operations a taxpayer shall begin to use them simultaneously
in taxable and non-taxable operations.
In particular
there is specified that sums of taxes presented to a taxpayer
by contracting organizations (construction-managers) on goods
(works, service) acquired for implementation of building and
assembly works, calculated at implementation of building and
assembly works for own consumption at acquisition of construction
in progress objects, as well as acquired under a purchase and
sale contract of real estate (fixed assets) shall be taken into
account independently if constructing (acquiring) objects intended
for use simultaneously in taxable and non-taxable operations.
After putting of such real estate objects into operation, sums
of taxes accepted for deduction shall be subjects for recapture
and payment to budget during 10 years in order provided by paragraphs
fourth and fifth of
article 171 of the RF Tax Code (document is in Russian).
