Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 16.04.2003

Decision of the Government of the Russian Federation No. 213 of April 11, 2003 on the Particulars of Calculation of the Average Earnings

Defines the particulars of the procedure of calculation the average earnings for all cases of determination of their amounts envisaged in the Labour Code of the Russian Federation.
To estimate the average earnings, one should take into account all kinds of payments envisaged in the labour remuneration system applied in the appropriate organisation regardless of the sources of these payments.
Calculation of the average earnings of the employee regardless of his working regime is carried out proceeding form the actually accrued earnings and actual working time for the 12 months preceding the moment of payment.
Average earnings for the purposes of payment for the leaves and compensation for the unused leaves are calculated for the most recent 3 calendar months (1st to 1st).

Decision of the Government of the Russian Federation No. 212 of April 11, 2003 on the Labelling of Alcoholic Products with New Type Special Federal Stamps

Introduces from June 1, 2003 the new type special federal stamps for labelling of alcoholic products made on the territory of the Russian Federation.
Specifies the requirements to stamp specimens, as well as defines their cost including production expenses, delivery to the tax bodies, storage and insurance.
The Ministry of Taxation of the Russian Federation is ordered to stop accepting and placing of orders to make old type special federal stamps from April 15, 2003 and stop selling them from September 1, 2003.

Order of the State Customs Committee of the Russian Federation No. 312 of March 25, 2003 on the Amendments to the Order of the State Customs Committee of Russia No. 38 of January 25, 1999

The changes to the Instruction on the customs registration and control of commodities moved across the customs border of the Russian Federation by natural persons and not intended for production or other commercial activities are stipulated by the adoption of the Federal Law No. 28-FZ of February 27, 2003. According to the amendments, the exported foreign currency in cash in the amount up to USD 3,000 equivalent is not declared.
Natural persons may bring out lumpsum amounts of foreign currencies in cash up to USD 10,000 equivalent without presenting confirming documents to the customs bodies. In excess of these amounts, natural persons may export the earlier imported foreign currencies in cash within the limits of the amounts indicated in the customs declaration confirming their import.
Registered in the Ministry of Justice of the Russian Federation on April 14, 2003. Reg. No. 4416.

Decision of the Social Insurance Fund of the Russian Federation No. 33 of March 27, 2003 on the Endorsement of the Forms of Reports of the Use of the Amounts of Insurance Contributions for Obligatory Social Insurance against Industrial Accidents and Occupational Diseases for Partial Financing in 2003 of Preventive Measures to Reduce Industrial Injuries and Occupational Diseases of Employees

The endorsed form of the report is submitted by insurers to the executive body of the Social Insurance Fund of the Russian Federation at the place of their registration simultaneously with the estimate sheet (Form 4-FSS RF).
Registered in the Ministry of Justice of the Russian Federation on April 11, 2003. Reg. No. 4415.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-24/149 of March 28, 2003 on the Endorsement of the Form of the Certificate of the Absence of Unregulated Debts in Taxes and Other Obligatory Payments and Violations of the Tax Legislation

Endorses the form of the certificate issued by the tax body to the resident at the place of his registration as a taxpayer containing information on the absence of unregulated debts in taxes and other obligatory payments and violations of the tax legislation. The mentioned certificate is necessary for obtaining the permission to delay the payment by the resident for more than 90 days for the export of commodities (works, services, results of intellectual activities).
Registered in the Ministry of Justice of the Russian Federation on April 11, 2003. Reg. No. 4411.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-05/134 of March 26, 2003 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-05/49 of February 1, 2002

The amendments are introduced in the form of the estimate of advance payments of the uniform social tax and its filling procedure.
The estimate of Line 0300 "Taxable Base for Calculation of the Tax for the Reported Period" now does not include columns containing the rates and amounts of accrued advance payments to the federal budget, Social Insurance Fund, Federal Fund of Obligatory Medical Insurance and the territorial funds of obligatory medical insurance.
Registered in the Ministry of Justice of the Russian Federation on April 11, 2003. Reg. No. 4409.

Decision of the Ministry of Labour of the Russian Federation No. 12 of March 26, 2003 on the Amendments to the Instruction on the Procedure of Filling Out of the Forms of Documents on the Results of Determination by the Bureaus (Chief Bureaus) of Medical and Social Expert Evaluation of the Loss of Professional Abilities in Percent Endorsed by the Decision of the Ministry of Labour and Social Development of the Russian Federation No. 75 of October 15, 2001

Changes the filling procedure for lines "Time of Certification of the Loss of Professional Abilities" and "Date of Subsequent Certification" of the excerpt from the act of certification in the bureau of medical and social expert evaluation and the certificate of the results of determination of professional abilities.
Registered in the Ministry of Justice of the Russian Federation on April 10, 2003. Reg. No. 4404.

Order of the Ministry of Public Health of the Russian Federation No. 138 of April 4, 2003 on the Endorsement of the Procedure of Issue of the Statement of Compliance of Organisation of Production of Medicines with the Requirements of the Federal Law on Medicines

Defines the procedure of issue by the Ministry of Public Health of the Russian Federation of statements to enterprises producing medicines of the compliance of the organisation of production of their medicines with the requirements of the Federal Law on medicines to get the license for production of medicines.
The procedure is obligatory for all enterprises producing medicines and substances of vegetal, animal or synthetic origin possessing pharmaceutical properties and intended for production of medicines on the territory of the Russian Federation regardless of their agency affiliation and forms of ownership.
The Order provides the prototype of the application for the statement of the mentioned compliance with the requirements of the Law.
Registered in the Ministry of Justice of the Russian Federation on April 10, 2003. Reg. No. 4401.

Letter of the Ministry of Taxation of Russia No. FS-6-10/352 of March 27, 2003 on the Order of the Ministry of Taxation of Russia, State Customs Committee of Russia and the Ministry of Finance of Russia No. BG-3-10/98/197/22n of March 3, 2003

Pursuant to the changing of the rules of entering of information in the fields of the payment documents to transfer taxes, fees and other obligatory payments, provides new examples of filling out of payment orders to transfer taxes and fees to the budget system of the Russian Federation.
The banks should note especially the duty to fill out the Fields 62 "Received in the Bank" (date of receiving of the payments document in the bank) and 71 "Written off from Payer Account" (date of writing off of the monetary resources from the payer account) necessary for the tax body for correct registration in the taxpayer personal account of the date of execution of the duty to pay the tax or fee.

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