Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 23.04.2003

Order of the Federal Service of Russia for Financial Rehabilitation No. 4-r of April 7, 2003 on the Invalidation of the Order of the Federal Service of Russia for Financial Rehabilitation No. 226-r of December 20, 2000

Invalidates the Order of the Federal Service of Russia for Financial Rehabilitation specifying the procedure of arranging of the monitoring of the financial standing of organisations and recording of their paying capacity.
Registered in the Ministry of Justice of the Russian Federation on April 18, 2003. Reg. No. 4436.

Decision of the Ministry of Labour of the Russian Federation No. 15 of April 1, 2003 on the Identity of Worker Occupations Permitting for an Early Assignment of the Old-Age Labour Pension under Subitems 1, 2, 4, 5 and 7 of Item 1 of Article 27 of the Federal Law on Labour Pensions in the Russian Federation

Identifies occupations of workers engaged in the underground, in hot shops, in textile industry, in wood felling and rafting, as well as the workers of individual categories engaged in organisation of traffic and ensuring traffic safety on the railway transport and the underground that, when revising appropriate issues of the Uniform Tariff and Qualification Guide of Works and Occupations, were unified into the other lists of occupations permitting for the state pension on beneficial terms and in beneficial amounts.
Registered in the Ministry of Justice of the Russian Federation on April 14, 2003. Reg. No. 4431.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/135 of March 26, 2003 on the Amendments to Appendix 1 "Book of Incomes and Expenses of Organisations and Independent Entrepreneurs Using the Simplified System of Taxation" and Appendix 2 "Procedure of Recording of Economic Operations in the Book of Incomes and Expenses of Organisations and Independent Entrepreneurs Using the Simplified System of Taxation" to the Order of the Ministry of Taxation of Russia No. BG-3-22/606 of October 28, 2002

Amends the Book of Incomes and Expenses of Organisations and Independent Entrepreneurs Using the Simplified System of Taxation. Section I "Incomes and Expenses" now has the following refining columns instead of the columns "Incomes" and "Expenses":
- "Incomes - Total";
- "Including Incomes Taken into Account When Calculating the Uniform Tax";
- "Expenses - Total";
- "Including Expenses Taken into Account When Calculating the Uniform Tax".
Appropriate changes are introduced in Section III "Calculation of the Taxable Base for the Uniform Tax" of the book of incomes and expenses, as well as the procedure of recording of economic operations in this book.
Registered in the Ministry of Justice of the Russian Federation on April 17, 2003. Reg. No. 4430.

Direction of the Central Bank of Russia No. 1260-U of March 24, 2003 on the Procedure of Bringing in Compliance of the Amount of the Registered Capital and the Amount of Own Resources (Capital) of Credit Organisations

Defines the procedure of bringing of the amount of own resources (capital) of credit organisations in compliance with the amount of the registered capital defined in its constituent documents.
The territorial institution of the Bank of Russia shall send within 5 days the order to the credit organisation whereupon the credit organisation must take measures to increase the amount of own resources (capital) to the amount of the registered capital, and if such increase is impossible, to reduce the amount of the registered capital to the amount of own resources (capital) and introduce appropriate changes to the constituent documents.
The Direction provides the procedure of recording in accounting work of operations pertaining to the reduction of the registered capital of the credit organisation.
The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on April 17, 2003. Reg. No. 4429.

Direction of the Central Bank of Russia No. 1271-U of April 17, 2003 on the Invalidation of Individual Normative Acts of the Bank of Russia

Pursuant to the adoption of the new procedure of accounting work for the deposit operations in credit organisations carried out by the Bank of Russia, invalidates the earlier procedure of recording in accounting work of deposit operations of the Bank of Russia in the banks using the "cash" method and the "accrual" method endorsed by the Regulation of the Bank of Russia No. 67-P of January 13, 1999.
The Direction is entered into force 10 days after the day of its publication in the Herald of the Bank of Russia.

Direction of the Central Bank of Russia No. 1268-U of April 4, 2003 on the Invalidation of Individual Normative Acts of the Bank of Russia

Pursuant to the endorsement of the new list of information and documents necessary for the state registration of the credit organisation because of its liquidation, invalidates the earlier list endorsed by the Direction of the Bank of Russia No. 408-U of November 11, 1998.
The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia.

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