another state. The Union State does provide citizens of Russia and Belarus the right to work and permanently settle in either country without formal immigration procedures otherwise mandatory for foreign nationals. They retain their national passports and other identification papers. Military On 10 February 2009, Russia and Belarus implemented the first stage of joint military officer training programs designed to integrate the military structures of the countries. This military collective is called the Regional Forces Group of Belarus and Russia (RGF). The goal of these operations is to ensure cohesive training, practice and implementation of military interests for the nations, and were aimed at strategic and battle training taking place in February and March 2009. Furthermore, the military doctrine of the Russian Federation provides that "an armed attack on the state-participant in the Union State, as well as all other actions involving the use of military force against it," should be deemed "an act of aggression against the Union State", authorizing Moscow to "take measures in response". Proposed symbols Since the formation of the Union State in 1997, Belarus and Russia have thus far failed to institute any symbols or even a flag for the Union State. There have, however been several proposals for flags and coats of arms. Two proposals have been made for the flag of the Union. In all cases, they are modifications to the flag of the Soviet Union, but representing the state (not communism). In both cases, two gold stars are placed in the canton of the red flag (to represent the two states of the Union). A proposed coat of arms is a modification of the double-headed eagle holding the coats of arms of Russia and Belarus. A song called "Sovereign Union of Nations" ( , ) has been proposed as the Union's unofficial anthem. The song, which was modified from the National Anthem of the Soviet Union, refers to a wider union of the two nations. Value added tax controversy Belarus and Russia had been collecting a value added tax (VAT), meant to finance the Union State, in the country of origin, but from 1 January 2005, VAT is collected in the country of destination, as in most other independent countries of the world. This change gave rise to a considerable degree of confusion and has disrupted many trade operations between Belarus and Russia. On 10 February 2005, private entrepreneurs in Belarus staged