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 6.09.2002

Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/432 of August 13, 2002 on the Endorsement of the Form of the Tax Declaration for the Uniform Agricultural Tax and Its Filling Instruction

To implement the provisions of Chapter 26.1 "Taxation System for Agricultural Producers (Uniform Agricultural Tax)" of the Tax Code of the Russian Federation, endorses the form of the tax declaration for the uniform agricultural tax and its filling Instruction. The Instruction is obligatory for organizations, peasant (farmers') enterprises, independent entrepreneurs being the payers of the uniform agricultural tax.
Registered in the Ministry of Justice of the Russian Federation on September 2, 2002. Reg. No. 3764.

Order of the Ministry of Finance of the Russian Federation and the Ministry of Taxation of the Russian Federation No. 86n/BG-3-04/430 of August 13, 2002 on the Endorsement of the Procedure of Registration of Incomes and Expenses and Economic Operations for Independent Entrepreneurs

The endorsed procedure defines the rules of registration of incomes and expenses and economic operations by independent entrepreneurs. Information of the records is used to calculate the taxable base for the income tax from natural persons paid by independent entrepreneurs in compliance with Chapter 23 of the Tax Code of the Russian Federation.
Defines the notions of "incomes" and "expenses" and particulars of their registration by independent entrepreneurs. Sets forth that independent entrepreneurs must preserve initial registration documents, logbook and other documents necessary for calculation and payment of the taxes for four years. The Order provides the form of the logbook of incomes and expenses and economic operations of the independent entrepreneur.
The procedure does not apply to the incomes of independent entrepreneurs covered by the simplified system of taxation, registration and reporting envisaged for subjects of small business, as well as to incomes covered by the uniform imputed income tax and the uniform agricultural tax.
The procedure is entered into force from the moment of its official publication and applies to legal relations emerging from January 1, 2002.
Registered in the Ministry of Justice of the Russian Federation on August 29, 2002. Reg. No. 3756.

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