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Pepeliaev Group advises that the legal position formulated by the Russian Supreme Arbitration Court when issuing Resolution No. 15574/09 dated 9 March 2010 may improve the situation of taxpayers in respect of the practice of interpreting and applying legislation on expenses arising in relations with suppliers that submitted invalid documents.

Pepeliaev Group would like to remind you that 30 April is the deadline for filing personal income tax returns.

In Resolution No. 13640/09 dated 25 February 2010 the Presidium of the Russian Supreme Arbitration Court recognised that the tax base on the sale of property rights to residential and non-residential premises is determined as the difference between the sales price and the acquisition price of the property rights.

On 16 March 2010 the Expert Working Group “Development of Proposals on Priority Tasks for Adjusting the Effective Telecommunications Regulatory Framework” (WG-1) submitted new draft Requirements to Commissioning of Telecommunications Networks (hereinafter – the “Requirements”) to the Russian Ministry for Telecommunications and the Mass Media

The judges of the Russian Supreme Arbitration Court once again confirmed that the tax authorities must account for both the understatement and overstatement of tax liabilities when they audit taxpayers.

The Presidium of the Supreme Arbitration Court of Russia issued Resolution No. 11175/09 further to an application from Dirol-Cadbury LLC on 22 December 2009.