Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 24.05.2002

Decision of the Ministry of Labour of the Russian Federation No. 32 of April 30, 2002 on the Endorsement of the Methodology Recommendations on the Monetary Compensation (Amount) of Reimbursement of the Damage to Citizens' Health Because of the Radiation Disasters

The financing of the mentioned expenses is vested in the Ministry of Labour of the Russian Federation and the bodies of executive power of the subjects of the Russian Federation in compliance with the concluded state contracts within the fixed budget allocations.
The necessary resources from the federal budget are allocated according to the budget list on the basis of the monthly request submitted by the body in charge of the social protection of population of the subject of the Russian Federation together with attached copy of the writ of execution, act of a court, as well as documents on the results of appeal in the cassation and enforcement instances.

Letter of the Ministry of Taxation of the Russian Federation No. NA-6-21/639 of April 29, 2002 on the Information Comprising the State Secret

Explains some of the particulars of filling out the tax declaration for the tax on extraction of mineral resources endorsed by the Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/555 of December 18, 2001 for such mineral resources as tantalum, niobium, beryllium, lithium, yttrium group rare earths, especially pure quartz raw materials. Also explains the particulars of filling out the estimate for the property tax from enterprises endorsed by the Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/22 of January 18, 2002 when submitting information on mobilization capacities of the industry in production and repair of the military equipment.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/07-2880 of April 23, 2002

Explains the procedure of application in 2002 of the method of calculation of discounts and mark-ups to tariff rates for obligatory social insurance against industrial accidents and occupational diseases.
Applications for discounts from insurers are accepted before May 15 of the current calendar year. The Letter provides the forms of estimates of the discount or mark-up for insurance tariff rate for obligatory social insurance against industrial accidents and occupational diseases. The executive body of the Fund shall take the decision on the discount or mark up for the insurer on the basis of the estimate.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/10-2810 of April 19, 2002 on the Spending of the Resources of Obligatory Social Insurance to Pay for the Cost of Accommodations in Child Rehabilitation Camps in 2002

Before the endorsement by the Government of the Russian Federation of the rules of spending of the resources of obligatory social insurance to pay for the cost of accommodations in countryside stationary child rehabilitation camps, the financing shall be carried out in compliance with the Federal Law on the budget of the Social Insurance Fund of the Russian Federation for the year 2002, Decision of the Government of the Russian Federation on the leisure, rehabilitation and employment of children in 2002.

Letter of the Ministry of Taxation of the Russian Federation No. FS-6-10/454@ of April 11, 2002 on the Drawing Up of the Documents for Tax Payments by the Tax Agents

If the payment is effected by the independent entrepreneur being tax agent in cashless form using the payment order, the field "Destination of Payment" of the payment documents - the "Note" code - should show the number of the appropriate personal account card together with the mark "Tax Agent", and if the payment is made by the independent taxpayer, the mark "Own Payment".
If the payment order is filled out by the legal entity, the field "Destination of Payment" of the payment document - the "Note" code - is used to enter "Tax Agent" as the tax agent, and "Own Payment" in the case of independent taxpayer.

Letter of the Ministry of Taxation of the Russian Federation No. 03-1-09/161/14-V601 of January 28, 2002 on the Value Added Tax

The writing off as losses of the creditor organization of the unrecalled (unredeemed) receivables on the balance of the creditor organization for the purposes of collection of the value added tax is regarded as free donation.
When the receipts from the sales of commodities (works, services) are determined for taxation purposes as soon as they are paid, the amount of the value added tax for commodities (works , services) recorded as unrecovered receivables by the creditor organization shall be transferred to the budget within the time limits specified for the payment of the tax for the reporting period when the receivables are written off.

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