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payable under the Tax Code of the RF. 2) pay other taxes and fees not mentioned in paragraph 4, Art. 346.26 of the Tax Code in compliance with other tax regimes. 3) pay compulsory pension insurance contributions in compliance with the laws of the RF. 4) shall observe the procedure for carrying out settlement and cash transactions in cash and non-cash forms established by the laws of the RF. 5) shall keep separate records on the property, liabilities and economic transactions if along with business activities subject to the uniform tax they carry out other business activities. Taxable Items Imputed income of a taxpayer for certain types of activities specified in Article 346.26 of the Tax Code of the RF.

1.4. Compulsory Non-tax Payments The laws of the RF provides for a number of compulsory payments for organizations and individual entrepreneurs which do not bear the marks of a tax, namely: + compulsory payment; + individually gratuitous payment; + collected from organizations and individuals to finance the activities of the state and/or municipal formations; + provided for in the Tax Code of the RF; or the marks of a fee, namely: + compulsory payment; + individually onerous payment (fee payment is one of the conditions of legally significant actions to be taken in relation to payers of fees by government authorities, local selfgovernment bodies or other bodies and officials authorized by them, including granting of particular rights or issue of permits and licenses; + provided for in the Tax Code of the RF. Since January 1, 2005 a lot of individual compulsory payments were systematized in Article 25.3 of the Tax Code of the RF "Stamp Duty". The rest of non-tax payments, which unlike taxes and fees are not defined in the Tax Code of the RP and do not have a unified legal source, can be classified as follows: + compulsory payments connected with compulsory pension, health, and social insurance of employees; + compulsory occupational insurance; + environmental payments; + customs duties and fees; + other payments. Below the legal framework of compulsory non-tax payments under the above classification are given.


1. STATE AND MUNICIPAL AUTHORITIES IN ST. PETERSBURG In St. Petersburg the system of state authorities was formed which has statutory object...