Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 19.02.2002

Decision of the Government of the Russian Federation No. 108 of February 15, 2002 On the Partial Amendment of Decision of the Government of the Russian Federation No. 1358 of December 8, 1999

The rate of the export customs duty for 6-hexanlaktam (e-caprolaktam), code under Commodity Classification of Foreign Economic Activity 2933 71 000 0, shall be reduced and fixed at 3% of the customs value (earlier - 6,5%).
The Decision shall take effect upon the expiration of one month as from the day of its official publication.

Decision of the Social Insurance Fund of Russia No. 122 of December 6, 2001 On the Approval of the Form of the Pay Sheet of Resources of the Social Insurance Fund of the Russian Federation (Form 4-FSS of the Russian Federation)

It approves the form of the pay sheet of resources of the Social Insurance Fund of the Russian Federation to be submitted by the insured, as from the accounting report for the first quarter of 2002.
According to the conclusion the Ministry of Justice of the Russian Federation No. 07/215-YuD of January 10, 2002 this decision requires no state registration.

Letter of the Ministry of Taxation of the Russian Federation No. CA-6-04/124 of February 4, 2002 On Social Tax Deductions

The social tax deductions may be granted to the taxpayers whose incomes obtained during the taxation period under review is taxable at 13 per cent rate.
It clarifies how the taxpayers should confirm the expenses of payment for education of their children, medical services of the dentist and dental mechanic, amounts paid for medical services at sanatoria, resort-places, etc.
As from January 1, 2001 the taxpayers shall be given certificates to confirm their expenses involved in the payment of medical services and expensive treatment. The taxpayers have the right to receive the certificates within three years following the expiration of the taxation period in which relevant expenses were effected.

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