Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 10.01.2002

Decision of the Government of the Russian Federation No. 925 of December 29, 2001 on the Additional Authority of the Ministry of Finance of the Russian Federation

Sets forth that the authorized body in charge of the notification of taxpayers of the types of state and municipal securities not permitting to determine with the source of incomes the amount of incomes subject to the profit tax is the Ministry of Finance of the Russian Federation. According to Article 286 of the Tax Code of the Russian Federation, in this case, the taxpayer receiving incomes shall calculate and pay the tax independently in the form of advance payments from the received incomes.
The Decision is entered into force from the day of its official publication and applies to legal relations having emerged from January 1, 2002.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-04/486 of November 8, 2001 on the Amendments to the Instruction of the State Tax Service of the Russian Federation No. 42 of May 15, 1996 on the Application of the Law of the Russian Federation on the State Duty

The amendments are introduced pursuant to the adoption of the Federal Law No. 112-FZ of August 7, 2001 on the amendments to Item 6 of Article 4 of the Law of the Russian Federation on the state duty stating that the amount of the duty collected for the actions pertaining to the acquiring of the citizenship of the Russian Federation or expatriation is increased to Rbl 100.
The Order specifies that the norm stating that the return of the duty paid to the budget is carried out to applications submitted to the tax body within three years from the day of payment of the mentioned amount shall apply to relations having emerged after January 1, 1999.
Registered in the Ministry of Justice of the Russian Federation on December 25, 2001. Reg. No. 3130.

Decision of the Management Board of the Pension Fund of Russia No. 146 of September 5, 2001 on the Endorsement of the Procedure of Organization of Work to Grant Respites or Extension Schedules to Taxpayers to Transfer the Advance Payment within the Uniform Social Tax (Contribution) Due for Transfer to the Pension Fund of the Russian Federation

Taxpayer appeal for the respite or extension schedule may occur before the time limit set forth for the transfer of the advance payment. The Decision lists the terms of granting the respite or extension schedule to the taxpayer, with such term being, in particular, seasonal nature of production and/or sales of commodities, works or services, or a specific property status of the natural person not permitting to transfer the advance payment as a single amount. The Decision lists the documents submitted to the bodies of the Pension Fund of Russia to solve the issue of getting the respite or extension schedule.
Registered in the Ministry of Justice of the Russian Federation on December 25, 2001. Reg. No. 3129.

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