Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 18.09.2002

Order of the Ministry of Taxation of the Russian Federation No. VG-3-03/491 of September 17, 2002 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-03/447 of December 20, 2000

Amendments to the Methodology Recommendations on the application of Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation are introduced pursuant to the entering into force of the Federal Laws No. 179-FZ of December 28, 2001 and No. 57-FZ of May 29, 2002.
The new wording is provided for the explanations of the tax bodies for the application of Articles 145, 146, 148, 149, 153, 154, 164 and other of the Tax Code of the Russian Federation.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-10/411 of August 5, 2002 on the Endorsement of the Recommendations on the Procedure of Keeping in the Tax Bodies of the Cards of Personal Accounts of Taxpayers, Payers of Fees and Tax Agents

The present Order is issued to replace the Instruction of the State Tax Service No. 26 on the procedure of keeping in the state tax inspections of operative accounting records of taxes, fees, duties and other obligatory payments endorsed by the Order of the State Tax Service of Russia No. BG-3-13/23 of April 15, 1994.
The new procedure of keeping in the tax bodies of the cards of personal accounts of taxpayers and tax agents reflects the changes in the tax legislation after adoption of Parts 1 and 2 of the Tax Code of the Russian Federation.

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