29.10.08

Ministry of Finance (MinFin) re-examined an enquiry regarding payment of state tax for registration of an "Agreement of Participation in the Shared Construction of an Apartment Building." In addition to its previous resolution, taking into account Ruling of the Constitutional Court of the RF # 294-ОП from January 15, 2008, MinFin explained that Paragraph 1 of the MinFin Letter 03-05-05-03/24 from May 30, 2007 is not applicable in relation to payments of state tax for registration of such agreements.

This is according to the Letter of the MinFin 03-05-04-03/36 from August 14, 2008.

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Source: Российский налоговый портал