Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 19.02.2003

Decision of the Government of the Russian Federation No. 108 of February 17, 2003 on the Fixing of the Transient Period for the Introduction of the All-Russia Classifier of the Types of Economic Activities

The years of 2003-2004 make the transient period for the introduction of the All-Russia Classifier of the Types of Economic Activities replacing the All-Union Classifier of the Sectors of the National Economy. Within the mentioned transient period, preparation of the official statistical information, draft state forecasts and monitoring of the socio-economic development of the Russian Federation are carried out on the basis of the all-union classifier while extending on consistent basis the use of all-Russia classifier.

Decision of the Government of the Russian Federation No. 105 of February 17, 2003 on the Amendments to the Decision of the Government of the Russian Federation No. 1027 of December 30, 2000

Employees of individual federal bodies of executive power fulfilling the tasks in the sphere of defence, law enforcement and state security shall get the monthly supplement for the complex nature, intensity, high labour achievements and the special working regime in the amount of 50% to 100% (earlier, up to 50%).
The Decision also specifies that when labour remuneration funds are endorsed for the mentioned employees in excess of the resources for salaries, resources for the monthly supplement for the complex nature, intensity, high labour achievements and the special working regime are envisaged (as per annum figure) in the amount of 8.5 salaries (earlier, 4 salaries).
The Decision applies to legal relations emerging from January 1, 2003.

Order of the State Customs Committee of the Russian Federation No. 27-r of January 22, 2003 on the Calculation of the Taxes and Fees Due for Undelivered Commodities

The customs bodies are ordered to calculate customs payments due for the import to the customs territory of the Russian Federation for undelivered commodities as if the commodities were released for free circulation. In this case, they accrue (calculate) customs payments due for the undelivered commodities as of the day of expiry of the term of submission of the customs declaration, namely, the 15th day after the expiry of the time of delivery of commodities to the customs body of destination. After the expiry of the mentioned time, the penalties for the untimely transfer of the customs payments are accrued.
For undelivered commodities, if classified according to the Foreign Trade Commodity Nomenclature of the Russian Federation at the level of commodity heading (four digits only), tariff rates are applied proceeding from the commodity codes with the lowest level of taxation.
The Order defines the sequence of actions when determining the customs cost of the undelivered commodities.
Registered in the Ministry of Justice of the Russian Federation on February 14, 2003. Reg. No. 4220.

Order of the Ministry of Internal Affairs of the Russian Federation No. 82 of February 6, 2003 on the Organisation of Activities of the Bodies of Internal Affairs of the Russian Federation to Implement the Legislation on the Citizenship of the Russian Federation.

Endorses the Instruction for consideration of applications in the bodies of internal affairs of the Russian Federation for the change of citizenship.
Accepting, drawing up and initial examination of applications on the change of citizenship on the territory of the Russian Federation is carried out by the divisions of the Passport and Visa Service of the bodies of internal affairs of the Russian Federation at the place of residence certified with registration, as well as registration of the residence permit for a foreign citizen or stateless person. The Order lists the circumstances to be verified when checking the presence of the citizenship.
Consideration of applications for the change of citizenship and adoption of decisions for them is to be completed from the day of submission of the application and all necessary documents listed in the Order within one year for the cases with the common procedure and within six months for the cases of simplified procedure. The time of consideration of applications in the Federal Security Service of the Russian Federation and its territorial bodies, Passport and Visa Department, Ministry of Internal Affairs, directorates of internal affairs, departments of internal affairs of the subjects of the Russian Federation may not be greater than two months in each of the mentioned bodies.
Before the divisions of the Passport and Visa Service get the insert in the birth certificate confirming the presence of the citizenship of the Russian Federation with a child, persons under 14 years of age permitted for obtaining the citizenship of the Russian Federation get the foreign passport of the citizen of the Russian Federation at the desire of their legal representatives.
Registered in the Ministry of Justice of the Russian Federation on February 12, 2003. Reg. No. 4216.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-03/52 of February 6, 2003 on the Endorsement of the Procedure of Issue of Certificates of Registration of the Person Carrying Out Operations with Oil Products

The new procedure of issue of certificates of registration of the person carrying out operations with oil products has been adopted in replacement of the earlier one endorsed by the Order of the Ministry of Taxation of the Russian Federation No. BG-3-03/478 of September 4, 2002. The procedure has been worked out in compliance with provisions of Chapter 22 "Excise Duty Taxes" of the Tax Code of the Russian Federation. It specifies the procedure of issue of certificates for production, wholesale and retail-trade sales of oil products. The Order provides the forms of the application for the issue of certificates and the forms of the certificates.
The Order specifies that certificates of registration of the person carrying out operations with oil products issued before the entry into force of the new Order preserve their force until expiry.
Registered in the Ministry of Justice of the Russian Federation on February 12, 2003. Reg. No. 4213.

Order of the Ministry of Finance of the Russian Federation No. 2n of January 13, 2003 on the Revocation of the Order of the Ministry of Finance of the Russian Federation No. 110n of November 14, 2002 on the Invalidation of the Normative Legal Acts of the Ministry of Finance of the Russian Federation

The Order of the Ministry of Finance of the Russian Federation No. 110n invalidated the Instruction on the rules of issue and registration of securities on the territory of the Russian Federation worked out in execution of the invalid at present Decision of the Government of the Russian Federation No. 78 of December 28, 1991 on the endorsement of the Regulation on the issue and circulation of securities and on stock exchanges of the RSFSR. The Ministry of Justice of the Russian Federation, however, refused registration of the Order No. 110n. Hence, the Ministry of Finance of the Russian Federation abandoned the given Order.

Order of the Ministry of State Property Management of the Russian Federation No. 4521-r of December 30, 2002 on the Endorsement of the Typical Requirement Specification for Obligatory Audit of Organisations with the Portion of the State Property in the Registered (Shared) Capital Being at Least 25% and of the Federal State Unitary Enterprises

The typical requirement specification defines the composition of the tasks and subtasks fulfilled by the auditor during obligatory audit checks.
The results of the carried out audit check are presented by the auditor to the management of the audited organisations in the form of the audit statement drawn up according to the federal rule (standard) of audit activities No. 6 "Audit Statement on the Financial (Accounting) Reports", as well as the audit report (on paper and electronic media) containing information on the solution of each task. One copy of the audit statement and the audit report (on paper and electronic media) as a result of the audit check is sent by the auditor to the Ministry of the Russian Federation for State Property Management.
The text of the Order is published in Rossiyskaya Gazeta on February 19, 2003, No. 32.

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