Rental expenses should be confirmed with monthly acceptance acts says the Ministry of Finance in its Letter No 03-03-04/1/505, dated 7 June 2006. The Letter, however, contradicts, the Ministry?s previouse position expressed in its Letters No 04-02-05/1/33 and 03-03-01-04/1/86 dated back to 2004 and Letter No 02-1-07/81 of 5 September 2005 of the Federal Tax Service. It should be noted that there are strong arguments based on the Russian Civil and Tax Codes which allow to deduct rental expenses without monthly acceptance acts. Also the Federal Tax Service still follows the previously accepted principals in this respect.