Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 2.04.2002

Decision of the Government of the Russian Federation No. 192 of March 29, 2002 on the Amendments to the Regulation on the Purchase, Distribution, Issue of Accommodations for Sanatoria and Resort Treatment and Rehabilitation of Employees and Members of Their Families

Sets forth the uniform length of sanatoria and resort treatment and rehabilitation in sanatoria and resort institutions - 14 to 24 days. Earlier, the length of treatment in sanatoria and resort institutions amounted to 21 to 24 days and that of rehabilitation - 18 to 21 days. Besides, the accommodations are purchased only by employers paying the uniform social tax (earlier, also the uniform imputed income tax for certain types of activities) on the basis of applications from employees in the presence of appropriate medical statements.

Decision of the Government of the Russian Federation No. 191 of March 29, 2002 on the Rest, Rehabilitation and Engagement of Children in 2002

Envisages the full or partial payment for the cost of accommodations for school age children of working citizens in child sanatoria rehabilitation year-round camps - proceeding from up to Rbl 350 per child per day for not more than 24 days of stay in the camp.

Decision of the Government of the Russian Federation No. 190 of March 29, 2002 on the Licensing of Auditing Activities

Defines the procedure of licensing of auditing activities carried out on the territory of the Russian Federation by audit organizations and independent auditors. The licensing body is the Ministry of Finance of the Russian Federation. The license is issued for 5 years.
Specifies that the licensing body shall check their activities to control observation of the license requirements and terms by the license holders, with the licensing body not being permitted to carry out more than one check of an audit organization or independent auditor within a calendar year for the same issues (reasons) except for the cases when the check is carried out pursuant to the appeals of clients and/or law enforcement bodies.
The requirement on the presence of at least five auditors holding auditor qualification certificates on the payroll of the audit organization is entered into force from September 9, 2003.
The requirements to audit organizations to carry out obligatory audit checks of bank holdings shall apply beginning with the annual reports for the year 2002.
The Decision is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 187 of March 29, 2002 on the Labour Remuneration for Citizens Engaged in Works with Chemical Weapons

Sets forth increased tariff rates, salaries, supplements to the monthly earnings (monetary subsistence) for the continuous length of service and annual award for the length of service to citizens engaged in works with chemical weapons according to the lists of productions facilities, professions and positions with hazardous working conditions permitting the benefits and compensations.

Decision of the Government of the Russian Federation No. 188 of March 29, 2002 on the Endorsement of the Lists of Production Facilities, Professions and Positions with Hazardous Working Conditions Providing for the Right of Citizens Engaged in Works with Chemical Weapons for the Benefits and Compensations

Sets forth that citizens engaged in works with chemical weapons get benefits and compensations on the basis of joint decisions of the heads of the federal bodies of executive power and the General Director of the Russian Agency for Ammunition coordinated with the Ministry of Labour of the Russian Federation proceeding form the results of certification of the workplaces with respect to the working conditions. Citizens sent to the objects storing and destroying chemical weapons to carry out works with chemical weapons shall get benefits and compensations for the actually spent time.

Letter of the Pension Fund of Russia No. MZ-09-25/2186 of March 11, 2002 on the Methodology Recommendations on the Procedure of Calculation and Payment of Insurance Contributions for Obligatory Pension Insurance

Explains the issues pertaining to the determination of the categories of insurers paying insurance contributions, object and base for calculation of insurance contributions, tariff rates of insurance contributions, as well as calculation and collection of arrears and penalties and other.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/05-1886 of March 18, 2002 on the Calculation of the Temporary Disability and Maternity Allowance

Explains that in the calculation of the temporary disability and maternity allowance at present, one should be guided by the Regulation on the procedure of providing state social insurance allowances endorsed by the Decision of the Presidium of the All-Union Central Council of Trade Unions No. 13-b of November 12, 1984.

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