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 11.03.2002

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. VG-6-02/203@ of February 22, 2002 on the Profit Tax

For the year 2001, the profit tax must be calculated on the basis of the tax estimate (tax declaration) proceeding form the actual profit according to the form provided in Appendix 9 to the Instruction of the Ministry of Taxes and Revenues of Russia No. 62 of June 15, 2000 on the procedure of calculation and payment to the budget of the profit tax for enterprises and organizations. Submission of the mentioned estimate to the tax body and payment of the calculated amount of the tax to the appropriate budgets shall be arranged according to the procedure and within time limits specified in the Law of the Russian Federation No. 2116-1 of December 27, 1991 on the profit tax for enterprises and organizations.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. FS-6-10/199@ of February 21, 2002 "Requisites of Accounts to Transfer the Taxes and Revenues in Foreign Currency"

Provides the new requisites of accounts to transfer the taxes and revenues in foreign currency, as well as confiscated currency, as incomes in the federal budget pursuant to the introduction of euros from January 1, 2002 - the joint currency of the member-countries of the European Economic and Currency Union.

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