On 2 May 2007, the Ministry of Finance clarified the practice relating to the opinions issued by the tax authorities. Currently, it is not possible to apply for binding advance rulings in Russia. However, when taxpayers act in line with the tax authority's written opinions signed by an authorized person, they are not subject to tax penalties. Taking into consideration the internal documents of the Federal Tax Service and the case-law of the Supreme Arbitral Court, the Ministry of Finance came to the conclusion that only opinions signed by the heads or deputy heads of the local tax inspectorates are...