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 15.12.2002

Federal Law No. 170-FZ of December 11, 2002 on the Amendments to the Federal Law on Obsequies and Undertaking

Provisions of the Law on obsequies and undertaking are being brought in compliance with the norms of the actual legislation qualifying the issues of execution of punishments as the sphere of reference of the Ministry of Justice of the Russian Federation. The Law specifies that the procedure of committal of the deceased having served the term, as well as after execution of the capital sentence, is set forth by the Ministry of Justice of the Russian Federation.
The Law regulates the issue of committal of terrorists killed in the course of suppression of a terrorist act.
The Federal Law is entered into force from the day of its official publication. It applies to relations pertaining to the committal of the bodies of the persons not yet buried before its entry into force.

Federal Law No. 169-FZ of December 11, 2002 on the Amendments to Article 5 of the Federal Law on the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation

Specifies that the legislative (representative) body of state power of the subject of the Russian Federation draws up its dispositions as a decision in issues qualified as its sphere of reference not only in the Constitution of the Russian Federation and the federal laws, but also in the constitution (charter) of the subject of the Russian Federation and the laws of the subject of the Russian Federation.
Legislative (representative) bodies of state power of the subject of the Russian Federation may also control execution of the budgets of the territorial state non-budgetary funds.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 167-FZ of December 11, 2002 on the Amendment to Article 2 of the Federal Law on the State Protection of Judges, Officials of the Law Enforcement and Control Bodies

The list of persons entitled for state protection under the Law includes the workers of the Committee of the Russian Federation for Financial Monitoring and Their Relatives.
The Federal Law is entered into force from January 1, 2003.

Federal Law No. 165-FZ of December 11, 2002 on the Amendment to Article 3 of the Law of the Russian Federation on the Languages of the Peoples of the Russian Federation

In the Russian Federation, the alphabets of the state language of the Russian Federation and the state languages of the republics are based on Cyrillic graphics. The Law envisages an opportunity to change the character set of their state languages for the constituent republics of the Russian Federation on the basis of the special federal law.
The Federal Law is entered into force ten days after its official publication.

Decision of the Government of the Russian Federation No. 884 of December 11, 2002 on the Endorsement of the Rules of Granting of the Additional Annual Paid Leave to Employees with Irregular Working Day in Organisations Financed at the Expense of the Resources of the Federal Budget

The additional leave is granted for the work with irregular working day to individual categories of employees who are periodically summoned to fulfil their labour functions at the order of the employer in excess of the normal length of the working time. The length of the additional leave may not be less than 3 calendar days. The list of positions of such employees, as well as the length of the leave, is specified in the internal rules or other normative act of the organisation.
The additional leave is combined with the main annual paid leave, as well as other additional annual paid leaves.
If the leave has not been granted, the overwork in excess of the normal length of the working time is compensated with the written consent of the employee as overtime work.

Decision of the Government of the Russian Federation No. 877 of December 10, 2002 on the Particulars of the Working Time and Leisure Time Regime of Individual Categories of Employees with a Special Nature of Work

The mentioned particulars of the time regime must be defined by the appropriate federal bodies of executive power in coordination with the Ministry of Labour of the Russian Federation and the Ministry of Public Health of the Russian Federation before April 1, 2003.

Order of the State Customs Committee of the Russian Federation No. 715-r of November 22, 2002 on the Amendments to the Order of the State Customs Committee of Russia No. 511-r of May 18, 2001

The regional customs departments must submit information on the customs payments collected by the subordinate customs offices according to the procedure specified in the annual collection of the forms of reports of the customs bodies to the State Customs Committee of the Russian Federation endorsed by the Order of the State Customs Committee of the Russian Federation. The earlier provided information must have been presented in compliance with the form given in the Appendix to the Order of the State Customs Committee of the Russian Federation No. 511-r of May 18, 2001.
The Order is entered into force from January 1, 2003.
Registered in the Ministry of Justice of the Russian Federation on December 10, 2002. Reg. No. 4017.

Order of the State Customs Committee of the Russian Federation No. 1082 of October 10, 2002 on the Endorsement of the General Provisions on the Customs Bodies of the Russian Federation

Endorses the provisions specifying the legal status of the regional customs departments, customs offices and customs stations. Lists the main tasks, functions and rights of these customs bodies.
The legal acts of non-normative nature on the customs matters issued by the customs bodies within their sphere of reference are obligatory for execution by the subordinate customs bodies, as well as the state bodies, bodies of local government, legal entities and natural persons.
Registered in the Ministry of Justice of the Russian Federation on December 3, 2002. Reg. No. 3992

Letter of the Central Bank of Russia No. 08-31-1/3922 of November 4, 2002 on the Procedure of Opening of Account 40901 "Letters of Credit Due for Payment"

Explains that the personal account on the Balance Account 40901 "Letters of Credit Due for Payment" is the account for recording the amounts received to cover the letter of credit and, therefore, does not imply the notion of "account" provided in Article 11 of the Tax Code of the Russian Federation.

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