In
should be noticed, that in December 2009, the amendments have
been putted to the RF Tax Code, which have established the declarative
procedure for the value-added tax reimbursement, pursuant to
which the taxpayers can make deduction (return) of the tax sum
declared to reimbursement in tax declaration before termination
of carrying out cameral tax inspection. Under results of observance
of established requirements by the taxpayer and absence of arrears
on taxes, debt on according fees and (or) penalties, the tax
body shall make the decision on reimbursement of the tax sum
or on refusal in it.
The Order has been registered in the RF Ministry of Justice
N 16953 of April 21, 2010.
There is established, that record of foreign trade
deals is made in the record book in established
form. At keeping of record book in electronic form, Russian
participants of foreign trade activity are obliged to lead the
book to paper carriers with observance of the requirements provided
by
clause 1.3 of this Procedure not later than one month after
calendar year closure. Keeping of the book in provided by the
authorized official.
Participants of foreign trade activity
shall grant access to information on record of foreign trade
deals and to documents, on which base it is kept, to officials
of the Federal Service of Technical and Export Control of Russia
and its territorial bodies at making by them state control (supervision)
in order provided by the legislation of the Russian Federation
and within the limits of granted authorities. Record books and
record documents shall be stored by participants of foreign
trade activity not less then tree years, if longer period for
their storage is not established by the legislation of the Russian
Federation.
The Order has been registered in the RF Ministry of Justice
N 16966 of April 22, 2010.
