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 15.04.2003

Decision of the Government of the Russian Federation No. 214 of April 11, 2003 on the Amendment to the List Endorsed by the Decision of the Government of the Russian Federation No. 283 of April 29, 2002

In the list of materials for making medical immunobiological preparations for diagnostics, prevention and/or treatment of infectious diseases import of which to the territory of the Russian Federation is exempted from the value added tax, the word "tetrametibenzidine" is replaced with the word "tetramethylbenzidine".

Decision of the Government of the Russian Federation No. 210 of April 11, 2003 on the Amendments to the Customs Tariff of the Russian Federation

Reduces 3 times the rates of import customs duties for some types of paper and paperboard to amount to 5% of the customs cost.
Reduces 2 times the rates of import customs duties for some ceramics items - carriers for making catalysts used in transport vehicles to neutralise hazardous waste of exhaust gases, as well as equipment for washing and drying of capacities for medical industry and for cargo motor vehicles. The rates for the mentioned commodities are fixed to amount to 5% of the customs cost.
The Decision is entered into force one month after the day of its official publication for 9 months.

Decision of the Government of the Russian Federation No. 208 of April 10, 2003 on the Endorsement of the List of Diseases Preventing from Work in the Representation of the Russian Federation Abroad

Lists the diseases serving as grounds for the early termination of work in the representation of the Russian Federation abroad.
The Ministry of Public Health of the Russian Federation is ordered to provide explanations on the application of the mentioned list.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/177 of April 9, 2003 on the Endorsement of the Methodology Recommendations on the Application of Chapter 28 "Transport Tax" of Part 2 of the Tax Code of the Russian Federation

Provides the definition of "transport vehicles" and their particular types. Explains that motor transport vehicles, tractors, self-propelled road construction and other machines with the engine working capacity up to 50 cm3 are not subject to the state registration on the territory of the Russian Federation and, therefore, are not qualified as objects of taxation for the transport tax.
The payers of the tax are the persons having registered the transport vehicles. Natural person possessing and controlling the transport vehicle by proxy is recognised as the taxpayer if the vehicle has been handed over to him before the official publication of the Federal Law No. 110-FZ of July 24, 2002 endorsing Chapter 28 "Transport Tax" (i.e. before July 29, 2002).
To shift off the duty of the payer of the transport tax, the owner of the vehicle must present to the tax inspection notification of the handing over of the vehicle and the rights for them to another person.
The Order provides examples of tax calculation, as well as the form of the tax notification for the transport tax.

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