Monitoring of the Federal Legislation dated 20.04.2004

Order of the Ministry of Taxation of the Russian Federation No. CAE-3-30/290 of April 16, 2004 On the Organization of Work Associated With Tax Administration of Major Tax Payers and On Approval of Criteria To Classify Russia's Organizations - Legal Entities As Major Tax Payers Subject To Tax Administration At Federal and Regional Levels

The criteria used to classify Russia's organizations - legal entities as major tax payers subject to tax administration are indicators of the financial and economic activity over an accounting year taken from the financial statements of an organization and also the relations of interdependence between organizations.
Thus, an organization may be declared to be a major tax payer at the federal level when the aggregate amount of accruals of federal taxes and fees exceeds 1 (one) billion Roubles or the aggregate amount of earnings from the sale of goods, products, work, services exceeds 10 (ten) billion Roubles. At the regional level the said indicators are ranging from 75 (seventy five) million up to 1(one) billion Roubles (the aggregate amount of accrued taxes and fees) and from 1 (one) up to 10 (ten) billion Roubles (the aggregate amount of yearly earnings) respectively.
The administration is effected at the federal level (at specialized industry-oriented interregional inspectorates of the Ministry of Taxation of the Russian Federation for major tax payers) and at the regional level (at interdistrict inspectorates of the Ministry of Taxation of the Russian Federation for major tax payers set up within the departments of the Ministry of Taxation of the Russian Federation for the subjects of the Russian Federation).
Organizations may be classified as major tax payers when one of the above listed indicators was present in any accounting year, beginning from the year 2000. An organization shall be a major tax payer within three calendar years, following the year in which it ceased to meet the specified criteria. The Order was put into effect since its signature date.

Letter of the Ministry of Finance of Russia No. 28-2001-20/817/SSH

During the period of organizational activities conducted in accordance with Decree of President of the Russian Federation No. 314 of March 9, 2004 On the System and Structure of Federal Bodies of Executive Authority it suspends the acceptance of applications from applicants for licenses to carry out auditing activities.