(Tax News Reporter - Week Ended 31 December 1996)
The State Committee for Statistics (Goskomstat) has published (in the Rossijskaya Gazeta of 26 December 1996) indices for the revaluation of fixed assets of enterprises as at 1 January 1997 (see Tax News Reporter of 18 December 1996). This revalution serves statistical purposes only and there is no intention to influence property tax or depreciation for profits tax purposes in 1996 and 1997. The index consists of two components: a quotient for the area where the property is located and one for the category in which the asset falls.
Order of the State Committee for Statistics, based on Government Regulation of 7 December 1996 No. 1442
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