Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 14.06.2002

Federal Law No. 66-FZ of June 11, 2002 on the Ratification of the Convention on Privileges and Immunities of the Eurasia Economic Community

Ratifies the convention on the privileges and immunities of the Eurasia Economic Community signed in the city of Minsk on May 31, 2001

Federal Law No. 65-FZ of June 11, 2002 on the Ratification of the Agreement on the Mutual Granting to the Citizens of the Republic of Belarus, Republic of Kazakhstan, Kyrgyz Republic and the Russian Federation of Equal Rights in Getting First Medical Aid

Ratifies the Agreement on the mutual granting to the citizens of the Republic of Belarus, Republic of Kazakhstan, Kyrgyz Republic and the Russian Federation of equal rights in getting first medical aid signed in the city of Moscow on November 24, 1998.

Federal Law No. 64-FZ of June 11, 2002 on the Ratification of the Treaty between the Russian Federation and the Arab Republic of Egypt on the Mutual Legal Aid and Legal Relations in Civil, Commercial and Family Affairs

Ratifies the Treaty between the Russian Federation and the Arab Republic of Egypt on the mutual legal aid and legal relations in civil, commercial and family affairs singed in the city of Moscow on September 23, 1997.

Decision of the Government of the Russian Federation No. 406 of June 11, 2002 on the Amendments to the Decision of the Government of the Russian Federation No. 648 of August 31, 2000

Sets forth that in cases of state registration of the right of economic management or operative control over the immovable property in the federal ownership, the document confirming the federal ownership of this property is the extract on the object of registration from the register of federal property (earlier, certificate of its entry into the register of federal property).

Decision of the Government of the Russian Federation No. 403 of June 11, 2002 on the Endorsement of the Rule of Reimbursement at the Expense of the Resources of the Federal Budget of the Part of Expenses to Pay the Interest under Investment Credits Obtained by Agricultural Producers, Enterprises and Organizations of the Agroindustrial Complex, As Well As Farmers' Enterprises for the Term of up to 3 Years in the Russian Credit Organizations in 2002

The subsidies are granted to borrowers on the monthly basis under the condition of timely payment of accrued interest and redemption of the credit in compliance with the credit contracts concluded with banks after the Rules are entered into force, as well as when the borrower does not have an overdue debt in payments to the federal budget and state non-budgetary funds.
The subsidies are granted to the borrowers proceeding from 2/3 of their incurred expenses in the payment of the interest, however, not more than 2/3 of the rate of refinancing of the Central Bank of Russia. The Decision provides the forms of the documents to be submitted to the body of executive power of the subject of the Russian Federation to get the subsidy.

Order of the Ministry of Finance of the Russian Federation No. 45n of May 18, 2002 on the Amendments to the Regulation on Accounting Work PBU 6/01 "Registration of Fixed Assets"

According to the preamble to the Order, the amendments are stipulated by the entering into force of Chapter 25 of the Tax Code of the Russian Federation.
PBU 6/01 is extended to include the norm stating that the results of the reassessment of the objects of fixed assets as of the first of the reported year are to be registered in accounting work separately. The results of the reassessment are not included in the information of the accounting reports for the previous reported year and are accepted when building up the information of the balance report as of the beginning of the reported year.
The Order changed the limit of the cost of fixed assets exempted from amortization. Now, it amounts to Rbl 10,000. There are provisions that another limit may be envisaged in the accounting policy proceeding from technological particulars of the objects.
The Order is entered into force beginning with accounting reports for the year 2002.
Registered in the Ministry of Justice of the Russian Federation on June 10, 2002. Reg. No. 3505.

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