Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 22.11.2002

Federal Law No. 143-FZ of November 14, 2002 on the Amendments to the Federal Law on Assessment Activities in the Russian Federation

Sets forth that the report of the assessment of the object of assessment is used to indicate the place of location of the assessor (earlier, the legal address). The report must be paginated, stitched together, supplied with the seal, as well as signed by the assessor - independent entrepreneurs or employee of the legal entity having assessed the object of assessment and its head.
The Law also specifies that the assessor may demand reimbursement of expenses pertaining to the act of assessment and a monetary reward for the assessment carried out at the ruling of the court of law or court of arbitration. The assessor must present the license for assessment activities and the insurance policy at the demand of the client.
The Federal Law is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 833 of November 19, 2002 on the State Land Control

Sets forth the procedure of state land control over observation of the land legislation, land protection and use requirements, including the state control over the reproduction of the fertility of lands of agricultural destination, by organizations regardless of organizational and legal form, their heads, officials, as well as citizens.
The mentioned control is vested in the Federal Service of the Land Cadastre of Russia together with the Ministry of Natural Resources of the Russian Federation, Ministry of Agriculture of the Russian Federation, State Construction Committee of the Russian Federation (within their sphere of reference) in coordination with other interested federal and regional bodies of executive power, organizations, public associations, as well as citizens.
The control is carried out in the form of planned and extraordinary checks on the basis of a disposition (order) of the head of the body in charge of the state land control while observing the rights and legal interests of organizations and citizens. The planned checks for each of the land plots may be carried out no more often than once in two years.
The Decision contains the from of the warning of the possible compulsory termination of the rights for the land for the available land violation.
Information on the organization of the land control is provided by the persons using the land plots against the written request of the territorial bodies of the Federal Service of the Land Cadastre of the Russian Federation no more often than once a year.

Letter of the Ministry of Taxation of the Russian Federation No. VG-6-03/1600@ of October 21, 2002 on the Invalidation of Paragraph 12 of the Letter of the Ministry of Taxation of Russia No. VG-6-03/592@ of July 31, 2001

Invalidates the provision stating that the return of excessively paid amounts of taxes to taxpayer educational institutions enjoying exemptions is possible only in the presence of the appropriate decision of the court of arbitration.

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