Windfall tax for major companies to be introduced in Russia

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Daily Monitoring of the Legislation

Monitoring of the Federal Legislation dated 13.02.2006

Decision of the Government of the Russian Federation No. 80 of February 8, 2006 on the Amendments to the Decision of the Government of the Russian Federation No. 55 of January 19, 1998 and on Invalidation of Some of the Acts of the Government of the Russian Federation on Retail Sale of Alcoholic Products

The rules of sale of individual types of commodities endorsed by the Decision of the Government of the Russian Federation No. 55 of January 19, 1998 are extended to include a new Section XIX "Particulars of Sale of Alcoholic Products". The section specifies the requirements to accompanying documents and information that must be conveyed to the buyer on obligatory basis when selling alcoholic products.

The Decision introduces a number of prohibitions pertaining to retail sale of alcoholic products.

Retail sale of alcoholic products shall not be permitted:

" with the content of ethyl alcohol greater than 15% of the volume of the finished product in the places of gathering of citizens and sources of hazards (including railway stations, airports, underground stations, wholesale foodstuff marketplaces, objects of military destination), on adjacent territories defined by the bodies of local government according to the procedure specified by the subjects of the Russian Federation, as well as in kiosks, pavilions, stalls, containers, off hand, from cars, in other places not fit for the sale of the given products;

" not labelled according to the procedure specified in the legislation with the special federal stamp (for alcoholic products made on the territory of the Russian Federation) or excise duty stamp (for imported alcoholic products);

" if there is no warning of the danger of use of alcoholic products for the human health on the label;

" to teenagers;

" in child, educational and medical organisations;

" in organisations of culture (except for the public catering organisations located in them, including those created without the forming of the legal entity), physical culture, rehabilitation and sports buildings;

" on public urban and suburban transport of all types.

The sale of drinking ethyl alcohol shall be permitted only in the regions of the Far North and localities of similar status according to the list endorsed by the Government of the Russian Federation.

Organisations engaged in retail sale in cities of alcoholic products with the content of ethyl alcohol greater than 15% by volume must have for such purposes stationary trade and storage rooms with the total area at least 50 square meters, warning signals, safes for storing documents and money. Alcoholic products shall be placed in the sales room by types.

Separate requirements are introduced to the sale of wine by pouring and in public catering organisations.

The Decision invalidates individual decisions of the Government of the Russian Federation pertaining to sale of alcoholic products.

Letter of the Federal Tax Service No. ShT-6-07/96@ of January 30, 2006 on the Mail Dispatches

Provides an interim Regulation on the issue of special federal stamps by territorial tax bodies to organisations producing alcoholic items. The Regulation contains: requirements to documents submitted by the organisation producing alcoholic items on the territory of the Russian Federation to purchase special federal stamps; procedure of processing of these documents; procedure of registration of the special federal stamps in the territorial tax bodies.

The list of documents necessary for the purchase of special federal stamps includes: application to get the stamps; certificate of the tax body of the absence of debts in taxes and fees with the organisation; report of the use of the earlier issued stamps; copy of the license; copy of certificates of compliance of the technical means of registration and transfer of information on the volume of production and circulation of alcoholic products to the Joint State Automatic Information System; confirmation of the legality of use on the alcoholic products of the trade-mark protected in the Russian Federation and other.

The documents received from each organisation shall be processed by the territorial tax body according to the date of their reception. The application must be processed within five days. The stamps must be handed out to the applicant as a result of the processing of the application if they are available in the territorial body. If the necessary amount of stamps is not available, the time limit to process the application may not be greater than 3 months.

Persons in charge of reception, registration, storage and handing out of stamps shall be assigned out of employees of the territorial tax body. The person in charge shall keep records of stamps in the place of their storage. Received stamps are registered in the ledger of received special federal stamps. The handing out of stamps to organisations is registered by their numbers in the ledger of handed out special federal stamps. The handing out of stamps from the storage room shall be done using a way-bill with the permission of the head of the territorial tax body.

The Federal Tax Service of Russia shall order the departments of the Federal Tax Service of Russia in the subjects of the Russian Federation, as well as the Interregional Inspection of the Federal Tax Service of Russia for Major Taxpayers to provide for the handing out from January 31, 2006 of special federal stamps in compliance with the actual legislation and the Interim Regulation.

Territorial tax bodies shall control the handing out of stamps to only those organisations producing alcoholic items outfitted with technical means of entry of information in the special federal stamps and transfer of information on the labelled alcoholic products to the Joint State Automatic Information System.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 101 of December 22, 2005

Presidium of the Higher Arbitration Court of the Russian Federation summarised the practice of examination of disputes pertaining to invalidation of public tenders arranged in the course of executive proceedings.

The issues of the procedure of notification of the tenders has been examined in particular. The debtor is recognised to be an interested party in cases of violation of this procedure, since such violations impair opportunities of participation of potential buyers in the tenders, thus affecting the price of the sold property. The mentioned circumstance cannot but affect debtor interests. Besides, the notification over the radio may not be regarded as an adequate one, since the necessary volume of information may not be perceived adequately and requires another way of conveying to potential participants of tenders.

Violations of bailiffs in cases of arrest of property may not serve as grounds to invalidate the tenders, since these violations are not connected directly to the rules of carrying out the tenders. Owner consent is not required when selling in public tenders the property of a state-run enterprise possessed on the basis of economic management. Property withdrawn from civil circulation may not be an object of the contract of purchase and sale concluded as a result of the tenders. Such contract is a void transaction regardless of the fact that there are no reasons to invalidate the tenders.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 100 of January 17, 2006 on Some Particulars of Application of Article 21.1 of the Federal Law on the State Registration of Legal Entities and Independent Entrepreneurs

The Higher Arbitration Court of the Russian Federation emphasised the particulars of application of Article 21.1 of the Federal Law on the state registration of legal entities and independent entrepreneurs. According to the given provision, legal entity that did not submit tax reports within the most recent twelve months and did not carry any operations on at least one account, is recognised to have terminated its activities and may be excluded from the Joint State Register of Legal Entities at the decision of the body in charge of registration.

To qualify the legal entity as inoperative, one should proceed from the fact that operations are not available on all of their accounts if there are several ones with the legal entity.

Arbitration courts must check if the legal entity is inoperative when accepting an application of the tax body for a forced liquidation of the legal entity in court or to recognise the legal entity bankrupt. Applications pertaining to legal entities meeting the requirements of inoperative one must be returned to the applicants.

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