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 3.01.2002

Decision of the Constitutional Court of the Russian Federation No. 17-P of December 25, 2001 on the Case of Constitutionality of Part 2 of Article 208 of the Civil Procedural Code of the RSFSR Pursuant to the Appeals of Citizens G.V.Istomin, A.M.Sokolov, I.T.Sultanov, M.M.Khafizov and A.V.Shtanin

According to the applicants, the court rulings passed against them on the basis of the challenged norm of Article 208 of the Civil Procedural Code of the RSFSR and entered into force immediately after the annunciation disabling them to appeal against these decision according to cassation procedure, which is in violation of the right of protection in court guaranteed by Article 46 (Part 2) of the Constitution of the Russian Federation and in violation of its Articles 18, 19 (Part 1), 55 (Parts 2 and 3) and 56 (Part 3).
According to the Constitutional Court of the Russian Federation, the legal system of the Russian Federation guarantees the right to revise the court ruling not only in criminal cases but also in cases emerging in the sphere of civil and administrative relations.
The Constitutional Court recognized as not complying with Articles 32 (Part 2), 46 (Parts 1 and 2) and 55 (Part 3) of the Constitution of the Russian Federation the provision of Part 2 of Article 208 of the Civil Procedural Code of the RSFSR used as the basis to rule out an opportunity of appealing against court rulings according to cassation procedure in cases of violation of electoral rights of citizens not pertaining to the results or elections or referenda.
The Decision is entered into force immediately after the annunciation.

Federal Law No. 190 FZ of December 29, 2001 on the Amendments to the Law of the Russian Federation on the Customs Tariff and Part 1 of the Tax Code of the Russian Federation

Refines the procedure of calculation and fixing of the rates of export customs duties for crude oil (Heading 2709 according to the Foreign Trade Commodity Nomenclature of the Russian Federation).
Sets forth that the monitoring of the prices for oil is vested in the Government of the Russian Federation and that is corrects the rates of the duty with its decisions following its results. Defines clearly the notion of the "monitoring period", as well as the chronological sequence of the process of adoption of the decision, the time limits for its publication and entering into force of the appropriate normative act of the Government of the Russian Federation.
The first Decision of the Government of the Russian Federation on the rate of export customs duty for crude oil adopted according to the new procedure is entered into force from February 1, 2002.

Federal Law No. 187-FZ of December 29, 2001 on the Amendments to Part 2 of the Tax Code of the Russian Federation and Some Other Acts of the Legislation of the Russian Federation on Taxes and Revenues

The system of taxation of agricultural producers (the uniform agricultural tax) is fixed in the Tax Code of the Russian Federation and is entered into force by the law of the subject of the Russian Federation on this tax.
Organizations, peasant (farmers') enterprises and independent entrepreneurs being agricultural producers shall be transferred to the payment of the tax under the condition that the portion of receipts for the previous calendar year from the sales of agricultural products produced on their lands, including the sales of products of their processing, in the total receipts of these organizations, peasant (farmers') enterprises and independent entrepreneurs from the sales of commodities (works, services) amounted to at least 70%.
The payment of the tax by organizations, peasant (farmers') enterprises and independent entrepreneurs envisages the replacement of the complex of taxes and revenues for them to be paid out according to Articles 13, 14 and 15 of the Tax Code of the Russian Federation, except for the VAT, excise duties, state and customs duty and other.
The Federal Law is entered into force from January 1, 2002, however, no sooner than one month after the day of its official publication. The text of the Federal Law is published in Rossiyskaya Gazeta on December 30, 2001. No. 255.

Federal Law No. 186-FZ of December 29, 2001 on the Amendments to the Federal Law on the State Regulation of Production and Circulation of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products

The Federal Law is being brought in compliance with Chapter 22 "Excise Duty Taxes" of the Tax Code of the Russian Federation. The Law refines the issues of exclusive authority of the Russian Federation and issues handled jointly with the subjects of the Russian Federation in the sphere of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products. Extends the list of products where the subjects of the Russian Federation may introduce special protective measures. Defines the procedure of obligatory labeling of alcoholic products with ethyl alcohol content greater than 9% of the volume of the finished products produced on the territory of the Russian Federation or imported to the territory of the Russian Federation. The price of the special federal stamp, excise duty stamp, special regional stamp may not be greater than 1% of the fixed tax rate for alcoholic products with ethyl alcohol content by volume greater than 25% envisaged in Article 193 of the Tax Code of the Russian Federati on.
The Federal Law is entered into force from the day of its official publication. The text of the Federal Law is published in Rossiyskaya Gazeta on December 30, 2001, No. 255.

Federal Law No. 185-FZ of December 29, 2001 on the Budget of the Federal Fund of Obligatory Medical Insurance for the Year 2002

Endorses the budget of the Federal Fund of Obligatory Medical Insurance for the year 2002, with incomes amounting to Rbl 3,970.0 million and expenses amounting to Rbl 3,960.0 million and incomes exceeding the expenses by Rbl 10.0 million. Defines the incomes and expenses articles of the budget of the Fund.
The Federal Law is entered into force from January 1, 2002.

Federal Law No. 184-FZ of December 29, 2001 on the Insurance Rates for Obligatory Social Insurance against Industrial Accidents and Occupational Diseases for the Year 2002

In 2002, preserves the tariff rates and procedure of payment by insurers of insurance contributions for obligatory social insurance against industrial accidents and occupational diseases that were in effect in 2001. The Federal Law shall apply to legal relations having emerged from January 1, 2002.
The Federal Law is entered into force from the day of its official publication. The text of the Federal Law is published in Rossiyskaya Gazeta on December 30, 2001, No. 255.

Federal Law No. 183-FZ of December 29, 2001 on the Amendment to Article 97 of the Criminal Procedural Code of the RSFSR

Pursuant to the entering into force from January 1, 2002 of the new procedure of prolongation of detention, defines the limits of authority between Prosecutor General of the Russian Federation and its deputy as applied to the prolongation of the time of detention in excess of 6 months for persons accused of heavy and especially heavy crimes. Prolongation of this term to one year is vested in the Prosecutor General of the Russian Federation and its deputies and to one year and a half for the persons accused of especially heavy crimes, only in the Prosecutor General of the Russian Federation.
The Federal Law is entered into force from January 1, 2002.

Federal Law No. 182-FZ of December 29, 2001 on the Amendment to Article 52 of the Federal Law on the Prosecutor's Office of the Russian Federation

Sets forth that in 2002, the Prosecutor's Office of the Russian Federation may spend the residues of the resources of the non-budget Fund of Development of the Prosecutor's Office of the Russian Federation available on the personal accounts of the federal treasury bodies as of January 1, 2002 to finance the measures of material, technical and other support to the bodies of the Prosecutor's Office, as well as the measures of social protection of their workers.
The Federal Law is entered into force from January 1, 2002.

Federal Law No. 181-FZ of December 28, 2001 on the Amendments to the Federal Law on the State Allowances to Citizens with Children

Beginning with January 1, 2002, increases three times the amount of the lumpsum childbirth (adoption) allowance (from Rbl 1,500 to Rbl 4,500). Also increases to Rbl 500 the amount of the monthly allowance for the period of child care leave until the baby reaches the age of one and a half years.
Increases the amount of expectancy and birth allowance paid out to women dismissed because of the liquidation of the enterprise, institution and organization within 12 months before the day of their being recognized as unemployed according to established procedure (from Rbl 100 to Rbl 300). Also increases three times the amount of the lumpsum allowance to women having registered in the medical institutions in the early periods of expectancy.
The Federal Law is entered into force from January 1, 2002.

Federal Law No. 180-FZ of December 28, 2001 on the Amendment to Article 80 of Part 1 of the Tax Code of the Russian Federation

Envisages the opportunity of submission of tax declarations using telecommunication channels (e-mail). If the tax declaration is received via telecommunication channels, the tax body must send the receipt to the taxpayer in electronic form. When the tax declaration is sent via telecommunication channels, the day of submission is considered to be the day of its sending.
The procedure of submission of the tax declaration in electronic form is defined by the Ministry of Taxes and Revenues of the Russian Federation. The Law also specifies that submission of the declaration by mail is effected in the form of a postal dispatch containing the list of the enclosure, thus omitting from the Tax Code of the Russian Federation the non-existent "registered mail with the inventory of the enclosure".
The Federal Law is entered into force one month after the day of its official publication. The text of the Federal Law is published in Rossiyskaya Gazeta on December 30, 2001, No. 255.

Federal Law No. 179-FZ of December 28, 2001 on the Amendments to Articles 149 and 164 of Part 2 of the Tax Code of the Russian Federation

The full exemption from VAT of the products and services of mass media and medical commodities is replaced with the tax rate of 10%.
The Federal Law is entered into force one month after the day of its official publication, however, no sooner than the 1st of the subsequent tax period for the value added tax. The Federal Law shall apply to legal relations having emerged from January 1, 2002. The amounts of advance payments received by organizations in 2001 to sell periodicals under subscription in 2002 are exempted from the value added tax.

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