Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 29.02.2012

Federal Law No. 2-FZ of January 31, 2012 on the Amendments to the Code of Administrative Violations of the Russian Federation

The amendments pertain to responsibly for violations on the sea transport.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 1091n of September 29, 2011 on the Endorsement of the Administrative Regulation of the Federal Service for Supervision over Public Health and Social Development on the Execution of the State Function of Control over Pre-Clinical Testing of Medicines and Clinical Testing of Medicines for Medical Application

Specifies the above procedures.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 1664n of December 27, 2011 on the Endorsement of the Nomenclature of Medical Services

Endorses the above nomenclature.

Letter of the Ministry of Finance of the Russian Federation No. 03-07-15/11 of January 31, 2012 on the Application before the Beginning of the Next Tax Period of the New Forms of Documents Used for Calculation of the Value Added Tax

Both the new and the previous forms of invoices can be used before April 1.

Resolution of the Commission of the Customs Union No. 907 of November 18, 2011 on the Adjustment of the Rate of Import Customs Duty of the Joint Customs Tariff of the Customs Union for Carbon Electrodes

Increases the above rate for carbon electrodes more than 1000 mm in diameter (CU CN FEA code 8545 11 001 0).

Federal Law No. 3-FZ of February 1, 2012 on the Accession of the Russian Federation to the Convention on Combating Bribery of Foreign Public Officials in International Business Transactions

Russia joins the above convention.

Order of the Federal Security Service of the Russian Federation No. 795 of December 27, 2011 on the Endorsement of the Requirements to the Form of the Qualified Key Certificate for Checking the Electronic Signature

Endorses the above requirements.

Decision of the Government of the Russian Federation No. 18 of January 26, 2012 on the Amendments to Certain Acts of the Government of the Russian Federation on the Issues of Essence, Means and Methods of Control, Its Procedure in the Cases of Transfer of People, Transport Vehicles, Cargo, Goods and Animals Across the State Border of the Russian Federation, As Well As Organisation of Its Activities

The customs, border and other types of control in the cases of international passenger transportation by railroads will be carried out while the train is in motion.

Order of the Federal Tax Service No. MMV-7-6/40@ of February 1, 2012 on the Endorsement of the Format of Application for the Import of Goods and Payment of Indirect Taxes of Russian Taxpayers

Introduces a new such format.

Order of the Federal Tax Service No. MMV-7-6/36@ of January 30, 2012 on the Endorsement of Formats for Submission of Documents Used When Putting Forward and Receiving Invoices in the Electronic Form over Telecommunication Channels Using Electronic Signature

Introduces the formats of documents for the above cases.

Decision of the Government of the Russian Federation No. 80 of February 3, 2012 on the Amendments to the Decision of the Government of the Russian Federation No. 54 of February 1, 2006

Amends the regulation on the state construction supervision in Russia.

Decision of the Government of the Russian Federation No. 74 of February 3, 2012 on the Rate of Export Customs Duty for Non-Alloyed Nickel Imported Outside the Member-States of the Customs Union Agreements

The rate is reduced from March 5, 2012.

Decision of the Government of the Russian Federation No. 69 of January 31, 2012 on the Licensing of Activities of Fire Extinguishing in Residential Settlements, Industrial Objects and Objects of Infrastructure, in Forests

Introduces a new such procedure.

Decision of the Government of the Russian Federation No. 44 of January 28, 2012 on the Procedure for Members of the Government of the Russian Federation and State Civil Servants to Participate in the Higher Management Bodies of State Corporations and State Companies

Specifies the above procedure.

Decision of the Government of the Russian Federation No. 39 of January 27, 2012 on the Suspension of Certain Acts of the Government of the Russian Federation on the Issues of Technical Regulation

The suspension pertains to low-voltage equipment.

Decision of the Government of the Russian Federation No. 38 of January 27, 2012 on the Endorsement of the Rules of Investing of Resources of Insurance Contributions to Finance the Accumulated Part of the Labour Pension Received in the Pension Fund of the Russian Federation During the Fiscal Year

The list of assets for investing is restricted to state securities and bank deposits in roubles only.

Decision of the Government of the Russian Federation No. 35 of January 27, 2012 on the Amendments to the Regulation on the Recognition of International Financial Reporting Standards and Explanations of International Financial Reporting Standards for Application on the Territory of the Russian Federation

Specifies the procedure for publication of the above standards in Russia.

Decision of the Government of the Russian Federation No. 32 of January 26, 2012 on the Rules of Declaring to Customs Bodies of Individual Categories of Goods Imported to the Russian Federation from the Territories of the Member-States of the Customs Union in the Framework of EurAsEC

Specifies the above rules.

Letter of the Federal Tax Service No. YeD-4-3/1500@ of February 1, 2012 on the Application of Item 9 of Article 346.29 of the Tax Code of the Russian Federation

Application of the uniform imputed-income tax in the cases of re-equipment of a shop into a warehouse.

Letter of the Federal Tax Service No. YeD-4-3/1495@ of February 1, 2012 on the Codes of Types of Excisable Goods for Class 4, Class 5 Automobile Gasoline and Diesel Fuel in the Cases of Filling of the Tax Declaration for Excise Duty Taxes for Excisable Goods Other Than Tobacco Items Presented for Operations Carried out from January 1, 2012

Provides explanations for the above cases.

Information of the Bank of Russia of February 3, 2012 on the Rate of Refinancing and the Interest Rates for Operations of the Bank of Russia

The rate of refinancing remains the same.

Federal Law No. 4-FZ of February 6, 2012 on the Amendment to Article 29 of the Code of Civil Procedures of the Russian Federation

Russian sailors can lodge suits to claim earnings at the place of location of the ship or the port of registration.

Order of the Federal Service for Financial Markets and the Bank of Russia No. 11-55/pz-n/374-P of October 27, 2011 on the Endorsement of the Regulation on the Procedure for the Federal Service for Financial Markets and the Central Bank of the Russian Federation to Carry out Joint Checks of Observance of the Requirements of the Legislation on the Combating of Illegal Use of Insider Information and Manipulation of the Market

Specifies the above procedure.

Decision of the Pension Fund of Russia and the Social Insurance Fund No. 368p/268 of December 12, 2011 on the Endorsement of the Form of the Slip of Acceptance by the Local Administration from the Payers of Insurance Contributions – Natural Persons of Monetary Resources in Payment of Insurance Contributions, Penalties and Fines Administered by the Territorial Bodies of Control of Payment of Insurance Contributions

In the absence of a bank, insurance contributions may be transferred through the cash department of the local administration.

Letter of the Federal Tax Service No. YeD-4-3/1657@ of February 3, 2012 on the Codes of the Types of Operations for the Value Added Tax Necessary for the Keeping of the Ledger of Received and Drawn up Invoices

The new form of the ledger of received and drawn up invoices.

Review of Individual Issues of Judicial Practices of the Supreme Court of the Russian Federation on the Application of the Legislation on the Protection of Rights of Consumers When Processing Civil Cases (Endorsed by the Presidium of the Supreme Court of the Russian Federation on February 1, 2012)

Examines the cases covered by the legislation on the protection of consumer rights.

Decision of the Government of the Russian Federation No. 79 of February 3, 2012 on the Licensing of Activities of Technical Protection of Confidential Information (not yet entered into force)

Introduces a new such procedure.

Decision of the Government of the Russian Federation No. 75 of February 3, 2012 on the Endorsement of the Regulation on the Measures of Control (Supervision) of Observance of the Legislation of the Russian Federation on Mass Media That Do Not Require Interaction of the Bodies in Charge of State Control (Enforcement) with the Checked (Controlled) Parties (not yet entered into force)

Specifies the above procedure.

Decision of the Government of the Russian Federation No. 62 of January 31, 2012 on the Amendments to the Regulation on the Federal Service for the Regulation of the Alcoholic Market

Extends the powers of the above service.

Review of the Supreme Court of the Russian Federation of December 14, 2011 "Review of Judicial Practices of Application of the Legislation Regulating Assigning and Carrying out Expert Evaluations in Civil Cases"

Examines mistakes made by courts in the above issues.

Decision of the Government of the Russian Federation No. 93 of February 6, 2012 on the Endorsement of the List of Scientific and Innovation Organisations Permitted to Invite to the Russian Federation Foreign Citizens As Research Workers and Teachers for Scientific or Teaching Activities Beyond the Permission for Attraction and Use of Foreign Workforce

Specifies the above list.

Decision of the Government of the Russian Federation No. 88 of February 6, 2012 on the Endorsement of the Rates of Export Customs Duties for the Goods Exported from the Russian Federation Outside the Member-States of the Customs Union Agreements and on Invalidation of Certain Acts of the Government of the Russian Federation

Endorses the new rates for the above goods.

Order of the Federal Treasury No. 19n of December 27, 2011 on the Amendments to the Order of the Federal Treasury No. 8n of October 10, 2008 on the Procedure for Cash Services for the Execution of the Federal Budget, Budgets of Subjects of the Russian Federation and Local Budgets and the Procedure for Territorial Bodies of the Federal Treasury to Implement Individual Functions of Financial Bodies of the Subjects of the Russian Federation and Municipal Formations Executing Appropriate Budgets

Adjusts the above procedures.

Decree of the President of the Russian Federation No. 150 of February 8, 2012 on the Working Group for Preparation of Proposals to Form the Open Government System in the Russian Federation

Endorses the composition of the working group.

Decree of the President of the Russian Federation No. 146 of February 8, 2012 on the Federal Bodies of Executive Power in Charge of Information Security in Information Systems Created Using Supercomputer and Grid Technologies

The bodies in charge are the Federal Security Service and the Federal Service for Technical and Export Control.

Order of the Federal Tax Service No. MMV-7-3/985@ of December 28, 2011 on the Endorsement of the Form of the Tax Declaration for the Tax on the Gambling Business, Its Filling Procedure, As Well As the Format for Submission of the Tax Declaration on the Gambling Business in the Electronic Form

Endorses the above form.

Letter of the Federal Service for Supervision over Protection of Consumer Rights and Human Well-Being No. 01/1075-12-23 of February 7, 2012 on the Circulation of Cheese Produced in the Ukraine

Lists producers whose produce fails to meet the requirements of the technical regulation.

Decision of the Government of the Russian Federation No. 109 of February 9, 2012 on the Powers of the Federal Service for Hydrometeorology and Monitoring of the Environment to Withdraw, Provide Land Plots and Reserve Land Plots

Extends the powers of the Federal Service for Hydrometeorology and Monitoring of the Environment.

Decision of the Government of the Russian Federation No. 101 of February 6, 2012 on the Endorsement of the List of the Types of Imported Foreign Air Vessels and Component Parts for Them Permitting a Respite or Extension Schedule in the Payment of Taxes

Specifies the above list.

Decision of the Government of the Russian Federation No. 94 of February 6, 2012 on the Amendments to the Standard of Disclosing of Information by Organisations Engaged in Activities of Management of Apartment Houses

Partnerships of owners of dwelling space must disclose information on their activities.

Resolution of the Commission of the Customs Union No. 913 of January 25, 2012 on the Seasonal Customs Duties for Individual Types of Sugar

Particulars of determination of the rate of import customs duty for certain types of sugar.

Resolution of the Commission of the Customs Union No. 912 of January 25, 2012 on the Adjustment of the Rates of Import Customs Duties of the Joint Customs Tariff of the Customs Union for Rods of Hot-Rolled Non-Alloyed Steel and Rolled Shapes

Reduces the rates of import customs duties for the above items.

Order of the Federal Antimonopoly Service No. 893 of December 23, 2011 on the Endorsement of the Forms, Deadlines and Periods for Disclosing Information by Subjects of Natural Monopolies Rendering Services of Gas Transportation over Pipelines

Specifies the above information.

Decision of the Plenum of the Supreme Court of the Russian Federation No. 3 of February 9, 2012 on the Amendments to Certain Decisions of the Plenum of the Supreme Court of the Russian Federation

Participants of civil, criminal and administrative proceedings may be informed by SMS messages.

Decree of the President of the Russian Federation No. 181 of February 13, 2012 on the Introduction of Stipends of the President of the Russian Federation for Young Scientists and Post-Graduate Students Engaged in Promising Scientific Research Projects and Projects in Priority Directions of Modernisation of the Russian Economy

Young scientists and post-graduate students (up to 35 years old) may get President's stipends.

Decision of the Government of the Russian Federation No. 111 of February 9, 2012 on the Electronic Signature Used by the Bodies of Executive Power and the Bodies of Local Government in Electronic Interaction Between Themselves, on the Procedure of Its Use, As Well As the Compatibility Requirements of the Means of Electronic Signature

Use of enhanced qualified electronic signature in interagency interaction.

Decision of the Government of the Russian Federation No. 108 of February 9, 2012 on the Endorsement of the List of Individual Categories of Citizens That Can Be Admitted to Housing Construction Cooperatives Created to Provide Dwelling Space to Citizens under the Federal Law on the Assistance of Development of Housing Construction and the Grounds to Include the Mentioned Citizens in the Lists of Citizens Entitled to Be Admitted to Such Cooperatives

Construction of economy-class homes for employees of state-run organisations.

Decision of the Higher Arbitration Court of the Russian Federation No. 16291/11 of January 27, 2012 on the Invalidation of the Letter of the Ministry of Finance of Russia

Capital investments in leased immovable property are subject to the property tax before their withdrawal under the lease contract.

Information of the Federal Tax Service of February 15, 2012

A new form of the declaration for the tax on the gambling business.

Decision of the Constitutional Court of the Russian Federation No. 2-P of February 9, 2012 on the Case of Constitutionality of the Provision of Part 8 of Article 325 of the Labour Code of the Russian Federation Pursuant to the Appeal of Citizen I.G.Trunova

Examines guarantees for employees working in the regions of the Far North and localities of similar status.

Order of the Federal Security Service of the Russian Federation No. 796 of December 27, 2011 on the Endorsement of the Requirements to the Means of Electronic Signature and the Requirements to the Means of Certification Centre

Endorses the above requirements.

Decision of the Government of the Russian Federation No. 127 of February 14, 2012 on the Partial Changes to Item 9 of the Decision of the Government of the Russian Federation No. 27 of January 26, 2010

Revises the procedure for marking of tobacco items pursuant to the adoption of the technical regulation.

Decision of the Government of the Russian Federation No. 124 of February 14, 2012 on the Rules Obligatory for Conclusion of Contracts for Supplies of Communal Resources for the Purposes of Communal Services

Specifies the requirements to be observed when concluding contacts with resource supplying organisations.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 1596n of December 21, 2011 on the Endorsement of the Administrative Regulation for the Pension Fund of the Russian Federation on the Provided State Service of Informing Free of Charge of Payers of Insurance Contributions of the Legislation of the Russian Federation on Insurance Contributions and the Normative Legal Acts Adopted in Compliance with It, Procedure of Calculation and Payment of Insurance Contributions, Rights and Duties of Payers of Insurance Contributions, the Powers of the Pension Fund of the Russian Federation, Territorial Bodies of the Pension Fund of the Russian Federation and Their Officials, As Well As Providing the Forms of Estimates for Accrued and Paid Insurance Contributions and Explanation of Their Filling Procedure

The Pension Fund of the Russian Federation and its territorial bodies must provide information on the above issues.

Order of the Ministry of Transport of the Russian Federation No. 310 of December 12, 2011 on the Endorsement of the Procedure of Forming, Endorsement and Publishing of the Timetable of Regular Air Transportation of Passengers and/or Cargo by Carriers Possessing Appropriate Licenses

The timetable of regular flights must be placed in the Internet.

Resolution of the Commission of the Customs Union No. 917 of January 25, 2012 on the Prolongation of the Rate of Import Customs Duty of the Joint Customs Tariff of the Customs Union for Individual Types of Paper and Paperboard

The reduced rate will apply till the end of 2012.

Letter of the Federal Tax Service No. YeD-4-3/2559@ of February 16, 2012 on the Information Necessary for Calculation of the Tax on Extraction of Mineral Resources for Oil for January 2012

The rate is increased pursuant to increase of prices for oil.

Order of the Ministry of Economic Development of the Russian Federation No. 58 of February 15, 2012 on the Procedure for Collection and Return of Payment for Information from the Joint State Register of Rights for Immovable Property and Transactions with It Provided through Access to the Information Resource Containing Information of the Joint State Register of Rights for Immovable Property and Transactions with It, As Well As the Amount of Such Payment (not yet entered into force)

Specifies the above procedure.

Order of the Ministry of Economic Development of the Russian Federation No. 766 of December 27, 2011 on the Endorsement of the Procedure for Providing Information from the Joint State Register of Rights for Immovable Property and Transactions with It Through Access to the Information Resource Containing Information of the Joint State Register of Rights for Immovable Property and Transactions with It (not yet entered into force)

Specifies the above procedure.

Order of the Federal Service for Tariff Rates No. 373-s/2 of December 16, 2011 on the Endorsement of Tariff Rates for the Services of Local and Intraareal Telephone Communication, the Service of Transfer of Internal Telegram Provided by OAO Rostelecom

Increases the above rates from March 1, 2012.

Order of the Federal Tax Service No. MMV-7-6/87@ of February 15, 2012 on the Endorsement of the Format for Submission of Accounting Reports in the Electronic Form (not yet entered into force)

Specifies the above information.

Order of the Ministry of Transport of the Russian Federation No. 20 of January 26, 2012 on the Endorsement of the Procedure for Outfitting Vehicles in Operation, Including the Special Ones of Category M Used for Commercial Transportation of Passengers and Category N Used for Transportation of Hazardous Cargo, with GLONASS or GLONASS/GPS Satellite Navigation Equipment

Specifies the above procedure.

Order of the Ministry of Mass Communications of the Russian Federation No. 351 of December 22, 2011 on the Endorsement of the Administrative Regulation of the Federal Service for Supervision over Information Technologies and Mass Communications on the Provided State Service of Keeping the Register of Payers of Insurance Contributions to the State Extra-Budgetary Funds – Russian Organisations and Individual Entrepreneurs Producing, Putting on the Air and/or Publishing Mass Media (Other Than the Mass Media Specialising in Reports and Materials of Promotion and/or Erotic Nature)

Specifies the above procedure.

Order of the Ministry of Power Supplies of the Russian Federation No. 650 of December 30, 2011 on the Endorsement of the Procedure for the Ministry of Power Supplies of the Russian Federation to Carry out Planned and Extraordinary Checks of Self-Regulating Organisations in the Area of Power Supply Surveys

Specifies the above procedure.

Decision of the Government of the Russian Federation No. 163 of February 24, 2012 on the Endorsement of the Rates of Export Customs Duties for Raw Oil and Individual Categories of Goods of Oil Exported Outside the Territory of the Russian Federation and the Territories of the Member-States of the Customs Union Agreements

Increases the above rates from March 1, 2012.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 1212n of October 25, 2011 on the Amendments to the Procedure for Confirmation of the Main Type of Economic Activities of the Insurant in the Cases of Obligatory Social Insurance Against Industrial Accidents and Occupational Diseases – Legal Entity, As Well As the Types of Economic Activities of Insurant Divisions Being Independent Classification Units, Endorsed by Order of the Ministry of Public Health and Social Development of the Russian Federation No. 55 of January 31, 2006

Adjusts the above procedure.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 77n of February 3, 2012 on the Endorsement of the Lists of the Types of Works, Professions, Positions Permitting to Employ Citizens Undergoing Alternative Civil Service and Organisations Where Alternative Civil Service Is Permitted and on Invalidation of Certain Acts of the Ministry of Public Health and Social Development of Russia in the Area of Organisation of Alternative Civil Service

Specifies the above organisations.

Decision of the Government of the Russian Federation No. 160 of February 22, 2012 on the Licensing of Outer Space Activities

Endorses a new regulation on the licensing of outer space activities.

Decision of the Government of the Russian Federation No. 156 of February 22, 2012 on the Endorsement of the Rules of Inclusion of Stocks of Russian Organisations in Circulation at the Organised Market of Securities in the Stocks of the Hi-Tech (Innovation) Sector of Economy

The stocks of the hi-tech (innovation) sector of economy are subject to the zero rate of the profit tax.

Decision of the Government of the Russian Federation No. 155 of February 22, 2012 on the Licensing of Activities of Storage and Destruction of Chemical Weapons

Endorses a new such regulation.

Ruling of the Board of Appeals of the Supreme Court of the Russian Federation No. KAS12-13 of December 9, 2012

Security of transportation is not only the duty of the state.

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