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The law provides that individuals responsible for paying tax on income earned prior to 1 January 2006 and subject to taxation in Russia will be able to do it by paying the declared tax value.

Until 1 January 2008 individuals can themselves estimate and pay the declared tax at the rate of 13 percent, independently of the type of income or applicable tax rates.

In addition, this regime does not apply to persons who have been charged guilty of the crime stipulated in article 198 of the Russian Criminal Code, unless the corresponding previous conviction has been revoked or cancelled.