Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 4.10.2002

Decision of the Government of the Russian Federation No. 729 of October 2, 2002 On the Amounts of Compensation for Expenses Connected with Business Trips Across the Territory of the Russian Federation to Employees of Federal Budget Supported Organizations

Expenses shall be compensated in the following amounts:
- for renting of living premises - in the amount of actually sustained expenses supported with relevant documents but of not more than 550 Rbl. per day. In the absence of expenses-supporting documents - 12 Rbl. per day.
- for payment of per diems - in the amount of 100 Rbl. per day of stay on a business trip;
- expenses of travelling to the destination of a business trip and back to the place of regular work - in the amount of actually sustained expenses supported with travel documents but not in excess of the cost of travel by specified categories of individual transport;
The compensation shall be paid by organizations within the limits of funds allotted to them from the federal budget for business trips or (in case the said funds have been fully utilized) by using the savings of funds allotted from the federal budget for their upkeep.
Decision takes effect as from January 1, 2003.

Decision of the Government of the Russian Federation No. 726 of October 2, 2002 On the Endorsement of Regulations On Serving an Administrative Arrest

It determines the procedure of serving an administrative arrest by persons subjected to an administrative arrest in accordance with Part 4 of Article 32.8 of the Code on Administrative Offences.
The arrested persons shall be held in custody in special police detention centers intended for persons arrested by an administrative order. As they are put into special detention centers, the arrested persons shall undergo dactylography and have their photo taken. The arrested persons put into the special detention center for the first time shall be given initial medical checkup.
Upon release from the special detention center the arrestees shall, having served the term of arrest, be given a certificate stating a period of arrest and grounds for release.

Decision of the Government of the Russian Federation No. 724 of October 1, 2002 On the Length of Annual Basic Extended Paid Leave of Absence Granted to the Teaching Staff of Educational Institutions

It establishes a new length of annual basic extended leave with pay granted to the teaching staff of educational institutions depending on the type of educational establishment and position of a teacher.

Decision of the Government of the Russian Federation No. 723 of October 1, 2002 On the Endorsement of General Requirements to the Procedure and Terms of Issuance of Permission to Set up Excise Warehouses and Procedure For Issuance of Regional Special Stamps

The basic condition for issuing a permission to set up warehouses is the possession by an organization of a license to produce (or purchase), keep in storage and deliver alcohol products. Considering the peculiarities of a regional market of alcohol products, the executive authority body of the subject of the Russian Federation has the right to set additional conditions of issuing the permission.
It specifies general requirements to the procedure of issuance of regional special stamps and also requirements to their samples. Stamp-making organizations shall be chosen on a competitive basis. The competition shall be held by the Russian Federation subjects among organizations possessing a license of the Ministry of Finance of the Russian Federation to conduct activities of production of forgery-proof printing industry products, including forms of securities and also to deal in the said products.
The price of the stamp shall include the costs of its making, storage, delivery, a value added tax and also expenses of application thereupon of a bar-code and of undertaking by the subject of the Russian Federation of special protective measures towards the verification of quality and safety of liable-to-stamping alcohol products. The price of the stamp shall not exceed 1(one) per cent of the tax rate of alcohol products with a volume share of ethyl alcohol therein of over 25 per cent as provided under Article 193 of the Tax Code of the Russian Federation. The price of the stamp shall be counted as expenses to be deducted when assessing a profit tax.

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