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[11.06.2006] The Council of Federation has refused to make changes to the second part of the Tax code
The Council of Federation on Wednesday at plenary session has voted against modification in chapter 21 of the second part of The Tax Code of the Russian Federation. Having rejected this law, the Council of Federation has suggested the State Duma to create the conciliatory commission and to finish the document.
Acting on the session, the first vice-president of committee of Council of Federation under the budget Vladimir Petrov has informed, that the rejected law provided a number of the specifications concerning about compensation the paid tax to the added cost. In particular, the list of operations of the bank released from payment of the VAT extended.
At the same time, has noted V.Petrov, one of innovations concerned the additions, allowing to accept to a deduction only those sums of the tax to the added cost which have been paid in the budget. «This innovation establishes the new order of deductions of the sums of the tax to the added cost, showed to the tax bearer contract organizations at carrying out of capital construction which have not been accepted to a deduction till January, 1, 2005», — the senator has told.
It has emphasized, that proceeding from literal sense of positions of this article the tax bearer has the right to make tax deductions on a measure of production on the account of objects of capital construction irrespective of, whether these sums of the tax have been actually paid in the budget whether or not.
«Thus, offered changes would give return force to action of the rules of law worsening position of tax bearers, actually cancelling this right for all period of its action», — the senator has declared.
Article is given by authors from Southern-Russian Academy of Justice
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