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 13.08.2002

Decree of the President of the Russian Federation No. 885 of August 12, 2002 on the Endorsement of the General Principles of Service Conduct of State Servants

The general principles are the fundamentals of conduct of state servants to be used as guidance in execution of official (service) duties. State servants are expected to abstain from actions pertaining to the influence of any personal, property (financial) and other interests preventing from conscientious execution of official (service) duties, display correct and attentive attitude towards citizens and representatives of organizations. Besides, state servants must abstain from conduct that may imply doubts about objective execution by them of official (service) duties, as well as avoid conflict situations capable of inflicting damage on the image or standing of the state body and other.
The Decree is entered into force from the day of its official publication.

Letter of the Ministry of Taxation of the Russian Federation No. ShS-6-14/1201@ of August 7, 2002

Taking into account that advance payment estimate for the uniform social tax meets the criteria of the tax declaration specified in Article 80 of the Tax Code of the Russian Federation, in case of a failure to submit the mentioned estimate within specified time limit, the taxpayer may bear responsibility for the failure to submit the tax declaration envisaged in Article 119 of the Tax Code of the Russian Federation.
In judicial practice, if application of Article 119 of the Tax Code of the Russian Federation is assumed to be unfounded in this case, the taxpayers may bear responsibility for the failure to submit documents and other information necessary for the tax control (Article 126 of the Tax Code of the Russian Federation).
Besides, advance payments for the uniform social tax are calculated by employer taxpayers proceeding from the actual financial results of activities. Therefore, responsibility envisaged in Article 122 of the Tax Code of the Russian Federation for the failure to pay (incomplete payment) of the tax as a result of reporting periods appears justified.

Information Letter of the Ministry of Taxation of the Russian Federation No. NA-6-21/1020@ of July 18, 2002 on the Calculation of the Tax Rate for the Tax on Extraction of Mineral Resources for the 2nd Quarter of 2002

The tax rate for the tax on extraction of mineral resources (taking into account the coefficient characterising world price dynamics for oil) of the 2nd quarter of 2002 is Rbl 662.864 per ton.

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