A new Decree No 1233 has ruled that Presidential Decree No 2270 "On amendments to the tax system and to the relations between budgets of different levels" of 22 December 1993, together with subsequent amendments, is invalid, which we understand means that:

  • transport tax is now abolished;amounts of underpaid taxes can no longer be collected from debtors of taxpayers;contributions to non-budget scientific-research funds are no longer allowed as a deduction for profits tax purposes;tax authorities cannot grant deferment of the payment of penalties.

Decree is in force from the date of its signing - 15 November 1997. It has not yet been commented upon by the tax authorities and appears to be an unexpected development.

Decree of the President of the Russian Federation "On ruling some of the Decrees of the President of the Russian Federation invalid" of 15 November 1997 No. 1233

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