Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 22.10.2002

Order of the Ministry of Taxes and Fees of the Russian Federation No. BG-3-04/566 of October 14, 2002 On the Endorsement of Form of Tax Notice of Payment of Transport Tax By Individuals and On the Introduction of Changes and Amendments Into Order of the Ministry of Taxes and Fees of the Russian Federation No. AP-3-08/326 of October 14, 1999

It endorses a form of tax notice of payment of a transport tax by individuals. The notice indicating the amount of tax shall be delivered to the said category of taxpayers not later than June 1 of the year of a respective tax period. Under Article 362 of the Tax Code of the Russian Federation the time-limits for payment of a transport tax shall be fixed under the laws of the subjects of the Russian Federation.
The order also gives a new wording of the form of tax notice of payment of tax on individuals' property and also tax on property being passed by inheritance or as a gift.

Directive of the Central Bank of Russia No. 1197-U of October 14, 2002 On the Invalidation of Individual Statutory Acts of the Bank of Russia

In view of the adoption of Instructions of the Bank of Russia On the Rules of Issuance and Registration of Securities By Credit Institutions In the Territory of the Russian Federation No. 102-I of July 22, 2002, it invalidates Instructions of the Bank of Russia No. 8 of September 17, 1996 and amendments thereof.

Letter of the State Customs Committee of the Russian Federation No. 01-06/39049 of September 30, 2002 On Provision of Methodological Recommendations

It provides methodological recommendations on classifying administrative offences in the sphere of customs business (violations of customs regulations ) envisaged under Chapter 16 of the Code on Administrative Offences of the Russian Federation.
The recommendations offer a characteristic of elements of administrative offences without investigating the content of the subjective aspect of offences committed by individuals as not a single one of the elements under review contains special requirements as regards a form of the guilt of the individual.

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