Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 16.05.2002

Decision of the Government of the Russian Federation No. 310 of May 13, 2002 on the Procedure of Granting and Spending in 2002 of Resources Allocated from the Fund of Compensations to Implement the Law of the Russian Federation on the Social Protection of Citizens Exposed to Radiation As a Result of the Disaster at Chernobyl Nuclear Power Station (in the Wording of the Law of the Russian Federation No. 3061-I of June 18, 1992), Federal Laws on the Social Protection of Citizens of the Russian Federation Exposed to Radiation Because of the Accident in 1957 at Mayak Industrial Association and Radioactive Waste into the Techa River and on Social Guarantees to Citizens Exposed to Radiation Because of the Nuclear Tests at Semipalatinsk Test Grounds

Defines the procedure of distribution and spending in 2002 of the subsidies allocated to the budgets of the subjects of the Russian Federation to implement the laws on the social protection of citizens exposed to radiation as a result of Chernobyl and other nuclear disasters inasmuch as it pertains to the reimbursement of expenses to grant benefits to the victims in the payment for the housing and communal services, communication services, as well as travel by public urban and suburban transport.

Order of the Ministry of Finance of the Russian Federation No. 33n of April 23, 2002 on the Amendment to the Methodology Directions on Registration in Accounting Work of Material and Production Reserves

The former wording of Item 210 of the Methodology Directions on the registration in accounting work of material and production reserves contained a reference to the invalid at present Decision of the Government of the Russian Federation No. 46 of January 19, 2000 on the amendments to the procedure of keeping the logbooks of invoices in the payments of the value added tax. Now, the given item of the Methodology Directions contains the general reference to the "specified form" of invoices.
Registered in the Ministry of Justice of the Russian Federation on May 14, 2002. Reg. No. 3429.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-12/185 of April 9, 2002 on the Procedure of Assigning Thematic Checks Carried Out by the Structural Divisions of the Central Office of the Ministry of Taxation of Russia and Interregional Inspections of the Ministry of Taxation of Russia in the Federal Districts and of Consideration of Their Resulting Materials

Thematic checks shall be arranged according to the quarterly plans endorsed by the orders of the Minister of Taxation of the Russian Federation on the basis of the programs of checks worked out by the structural divisions of the central office of the Ministry of Taxation of Russia in charge and endorsed by the Deputy Ministers of Taxation of the Russian Federation supervising them and are drawn up as orders of the Ministry of Taxation of the Russian Federation. In exclusive cases, the thematic checks may be arranged out of schedule at the orders of the Minister.

Ruling of the Constitutional Court of the Russian Federation No. 16-O of February 7, 2002 on the Refusal to Accept for Consideration the Appeal of Citizen A.K.Dressen against Violation of his Constitutional Rights by Individual Provisions of Articles 235 and 241 of the Tax Code of the Russian Federation

The applicant challenged articles of the Tax Code of the Russian Federation qualifying the lawyers in the same category of payers of the uniform social tax as independent entrepreneurs, but after the entry into force of the Federal Law introducing remuneration of the lawyers' work at the expense of the budgets when they render free legal aid to natural persons, they will pay this tax at the same rates as independent entrepreneurs. However, this claim of the applicant does not have any substantiation, because the challenged provision has been removed from the Tax Code of the Russian Federation.
The applicant also stated that the particulars of the lawyers' work permit to rate the lawyers as hired employees permitting them to pay the uniform social tax in the same amount as hired employees. However, according to the Constitutional Court of the Russian Federation, this conclusion cannot be derived from either the tax legislation or from the legal status of lawyers.

Ruling of the Constitutional Court of the Russian Federation No. 5-O of January 10, 2002 on the Refusal to Accept for Consideration the Appeal of the Open-Type Joint-Stock Company Spetsremstroyneft against Violation of the Constitutional Rights and Liberties by the Provisions of Item 2 of Article 8 of the Law of the Russian Federation on the Profit Tax from Enterprises and Organizations

The applicant challenged the constitutionality of the provision of the Law of the Russian Federation on the profit tax from enterprises and organizations because the payments in the form of the difference between the amount of advance contributions for the profit tax and its amount for the actually obtained profit do not have the object of taxation, thus not being considered as taxes. The Constitutional Court of the Russian Federation refused to accept the appeal for consideration, because the procedure of calculation and payment of the profit tax is not arbitrary, does not prevent implementation by citizens and their associations of their constitutional rights and does not question the compliance of the provisions of the mentioned item with the Constitution of the Russian Federation.

Letter of the Ministry of Taxation of the Russian Federation No. ShS-6-14/535 of April 25, 2002

The wording of the Law No. 5215-1 of June 18, 1993 on the use of cash registers in the monetary payments with the population that is in effect now does not envisage the responsibility of the enterprises for the use of defective cash register, carrying out of trade operations (rendering services) by the enterprise after it stops functioning, failure to put out the price tag for the sold commodity (price list for the rendered services) . However, the tax bodies preserve their right to appeal to courts to liquidate legal entities committing repeated violations of the requirements of the mentioned Law.

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