Windfall tax for major companies to be introduced in Russia

Garant – Free Online Demo

Legal information system for your company.
Simply click on the button «Start working» and the system Legislation of Russia in English will be available for unlimited time.

Daily Monitoring of the Legislation

Monitoring of the Federal Legislation dated 4.10.2006

Order of the Ministry of Agriculture of the Russian Federation No. 267 of August 28, 2006 on the Endorsement of the Norms of Natural Loss for Cheese and Curds During Storage



Defines the norms of natural loss for curds and cheese because of the loss of moisture by weight (drying) depending on the shelf life and the type of coating at acceptance.

Registered in the Ministry of Justice of the Russian Federation on September 29, 2006. Reg. No. 8337.

Order of the Federal Service of Hydrometeorology and Monitoring of the Environment No. 141 of June 30, 2006 on the Endorsement of the Procedure of Forming and Functioning of the Russian System of Assessment of Anthropogenic Emissions from Sources and Absorption by Absorbers of Greenhouse Gasses



The endorses procedure of forming and functioning of the Russian system of assessment of anthropogenic emissions from sources and absorption by absorbers of greenhouse gasses has been worked out for the purpose of implementation of obligations of the Russian Federation arising from the Kyoto Protocol to the UN Framework Convention on Climate Change. The Kyoto Protocol envisages obligations of states to restrict and reduce anthropogenic emissions of greenhouse gasses, as well as to provide information on the volume of available anthropogenic emissions.

Information of the state statistical reports will be used for the annual assessment of anthropogenic emissions from sources and absorption by absorbers of greenhouse gasses. The mentioned information shall be sent to the Federal Service of Hydrometeorology and Monitoring of the Environment on the annual basis until June 15 for the previous year.

The Federal Service of Hydrometeorology and Monitoring of the Environment shall assess the received information and submit on the annual basis until March 1 for approval by the Government of the Russian Federation the cadastre of anthropogenic emissions from sources and absorption by absorbers of greenhouse gasses for the period from 1990 to the year preceding the previous one coordinated with the interested federal bodies of executive power. The structure of the cadastre shall include a description of the used methods and sources of information, description of the main categories of sources and absorbers, information on the national trends pertaining to emissions and absorption, review of assessments and trends for various categories of sources and absorbers, information on emissions in the sphere of power-supplies, industry, agriculture, land use, forestry, utilisation of waste.

The approved cadastre shall be sent to the Secretariat of the UN Framework Convention on Climate Change.

Registered in the Ministry of Justice of the Russian Federation on September 29, 2006. Reg. No. 8335.

Order of the Ministry of Agriculture of the Russian Federation No. 268 of August 28, 2006 on the Endorsement of the Norms of Natural Loss by Weight of Edible Roots, Potatoes, Fruited Vegetables and Greenstuffs of Various Ripeness at Storage



Defines the norms of natural loss by weight of edible roots, potatoes, fruited vegetables and greenstuffs of various ripeness at storage.

Registered in the Ministry of Justice of the Russian Federation on September 29, 2006. Reg. No. 8334.

Order of the Federal Customs Service No. 830 of September 1, 2006 on the Endorsement of the Blank Forms of Correction of the Customs Cost and the Regulation on the Correction of the Customs Cost of Commodities



Defines the procedure of correction of the customs cost of commodities declared to the customs bodies using the cargo customs declaration, as well as the rules of filling of the forms of correction of the customs cost and the customs payments on the blank forms KTS-1 (main sheet) and KTS-2 (additional sheet) of specified form stitched together in a set for the purpose of correction of the customs cost and release of commodities with secured customs payments that may accrue in addition as a result of control of the customs cost.

Endorses the mentioned blank forms.

The Order is entered into force from January 1, 2007.

Registered in the Ministry of Justice of the Russian Federation on September 27, 2006. Reg. No. 8330.

Order of the Federal Customs Service No. 829 of September 1, 2006 on the Endorsement of the Blank Forms of the Declaration of the Customs Cost (DTS-1 and DTS-2) and the Instruction on the Procedure of Filling of the Declaration of the Customs Cost



Instead of the forms earlier endorsed by the Order of the State Customs Committee of Russia No. 998 of September 8, 2003, introduces new blank forms of the declaration of the customs cost (DTS-1 and DTS-2).

Development of the new blank forms of declarations is stipulated by the entry into force from July 1, 2006 of the Federal Law No. 144-FZ of November 8, 2005 on the amendments to the Law of the Russian Federation on the customs tariff having changed the methods of determination of the customs cost of imported and exported commodities.

According to the endorsed Instruction on the procedure of filling of the declaration of the customs cost (DTS), the given declaration is an integral part of the cargo customs declaration and is submitted to the customs body registering the commodity when the commodities are declared simultaneously with submission of the cargo customs declaration and other documents necessary for the customs purposes.

Customs registration requires submission of two copies of the declaration of the customs cost signed and certified according to the procedure specified in the Instruction, as well as its electronic copy.

The declaration of the customs cost is filled out for all commodities imported to the territory of the Russian Federation declared using the cargo customs declaration except for the cases of: import of commodities by natural persons for personal, family, household needs other than entrepreneurial activities; if observation of the requirements of the legislation does not and may not require to pay the customs duties, taxes proceeding from the declared customs cost; when declaring customs regimes where the imported commodities are exempted from the customs duties, taxes; when importing commodities exempted from customs duties, taxes.

DTS-1 is filled out when the customs cost is determined proceeding from the cost of the transaction with imported commodities (method 1), DTS-2 – in other cases.

When the customs cost of waste is determined in compliance with Item 3 of Article 183 of the Customs Code of the Russian Federation, DTS-2 is filled out for the reserve method of determination of the customs cost.

The Order is entered into force from January 1, 2007.

Registered in the Ministry of Justice of the Russian Federation on September 27, 2006. Reg. No. 8329.

Order of the Ministry of Internal Affairs of the Russian Federation No. 748 of September 25, 2006 on the Form of the Certificate of the Highway Traffic Accident



Endorses the form of the certificate of the highway traffic accident handed out by militia bodies in charge of the traffic safety to victims to submit to the insurance organisation to get the insurance reimbursement.

Earlier, the victims got a certificate of the highway traffic accident drawn up according to the common form regardless of the address to submit to.

Registered in the Ministry of Justice of the Russian Federation on September 27, 2006. Reg. No. 8323.

Decision of the Central Election Commission of the Russian Federation No. 187/1180-4 of September 27, 2006 on the Statement of the Central Election Commission of the Russian Federation on the Issue “Do You Agree That One and the Same Person May Not Occupy the Position of the President of the Russian Federation for More Than Two Terms in Succession?” Suggested for the Referendum of the Russian Federation



According to the statement of the Central Election Commission, the issue “Do You Agree That One and the Same Person May Not Occupy the Position of the President of the Russian Federation for More Than Two Terms in Succession?” may not be put forward for the referendum of the Russian Federation, since it is not in compliance with the requirements of the Federal Constitutional Law on the referendum of the Russian Federation.

Letter of the Central Bank of Russia No. 01-13-5/3456 of September 29, 2006 on the List of Organisations



The list of organisations whose promissory notes (claims rights under credit contracts) may be accepted as a security for the credits of the Bank of Russia, as well as organisations that may act as guarantors for the promissory notes (claims rights under credit contracts) accepted as a security for the credits of the Bank of Russia, shall include now the open-type joint-stock company Federal Hydro Generation Company (OAO GidroOGK).

Decision of the Higher Arbitration Court of the Russian Federation No. 7849/06 of September 1, 2006



The Higher Arbitration Court of the Russian Federation recognised that the provisions of the rules of application in 2001 of the procedure of restructuring of the debts of legal entities in taxes and fees, as well as the debts in accrued penalties and fines to the federal budget, endorsed by the Decision of the Government of the Russian Federation No. 1002 of September 3, 1999 endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-10/191 of June 21, 2001 are in compliance with the Tax Code of the Russian Federation. The Decision was stipulated by the application of the open-type joint stock company which stated that the challenged items of the rules, while emphasising the consequences of violation by the taxpayer of the schedule of redemption of payments during the restructuring of the debts in tax payments, state groundlessly the terms and procedure of termination of the respite and extension schedule of their payment that are different for the terms and procedure of termination of the respite and extension schedule of transfer of tax payments specified in the Tax Code of the Russian Federation.

The challenged Items 12 and 13 of the rules reproduce the content of Items 7 and 8 of the procedure of restructuring of the debts of legal entities in taxes and fees, as well as the debts in accrued penalties and fines to the federal budget, endorsed by the Decision of the Government of the Russian Federation No. 1002 of September 3, 1999 that was adopted in execution of Article 115 of the Law on the budget for the year 1999 and was not invalidated.

The Decision rejects the argument stating that the mentioned items of the rules, while defining the procedure of changing of the time limits of transfer of the tax and fee different from the one envisaged in Chapter 9 of the Tax Code of the Russian Federation, are not in compliance with Item 2 of Article 61 of the Tax Code of the Russian Federation. This conclusion of the applicant is not true, since it does not take account of the provisions of Item 1 of Article 63 of the Tax Code of the Russian Federation stating that the body authorised to take decisions changing the time limits of payment of taxes and fees to the federal budget is the federal body of executive power in charge of control and enforcement in the sphere of taxes and fees (except for the cases envisaged in Subitems 3-5 of the present Item and Item 2 of the present Article).

Moreover, the challenged provisions comply with Item 3 of Article 68 of the Tax Code of the Russian Federation, whereby if the interested party violates the terms of the granted respite, extension schedule, the respite, extension schedule may be subject to an early termination at the decision of the authorised body having taken the decision on the appropriate change of the time limit of execution of the duty to pay the taxes and fees.

Contact Us

Leave us a message