- 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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