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 30.04.2003

Decision of the Government of the Russian Federation No. 245 of April 28, 2003 on the Amendments to the Customs Tariff of the Russian Federation

The heading of the Foreign Trade Commodity Nomenclature of the Russian Federation "Jars Used for Drink Preservation" is extended to include two new codes. The rate of the import customs duty for jars with up to 1 l capacity is fixed to amount to EUR 30 per 1,000 pieces, for other, is preserved in the amount of 15% of the customs cost. The mentioned rates are introduced for 9 months.
The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 242 of April 25, 2003 on the Amendment to the Decision of the Government of the Russian Federation No. 1046 of September 17, 1999 on the Endorsement of the Procedure of Registration of the Projects and Technical Aid (Assistance) Programs, Issue of Certificates Confirming Resources, Commodities, Works and Services Appurtenance to Technical Aid (Assistance), As Well As of Control over Its Use for Designated Purposes

The equipment and other material and technical resources include ambulance vehicles intended for budget-supported state and municipal organisations, mobile diagnostics laboratories outfitted with special medical equipment, vehicles intended for carrying 10 persons and more imported for children's homes, nurseries for the elderly and disabled, as well as the vehicles outfitted with lifts for invalid carriages imported for invalid rehabilitation centres.
Supplies of the mentioned equipment and resources are qualified as technical aid enjoying exemptions for payments to the budget and non-budgetary funds.

Order of the Office of the Prosecutor General of the Russian Federation, Federal Security Service of the Russian Federation, Ministry of Internal Affairs of the Russian Federation, Ministry of Taxation of the Russian Federation and the State Customs Committee of the Russian Federation No. 16/226/219/BG-3-06/166/370 of April 4, 2003 on the Endorsement of the Procedure of Interaction of the Tax and Law Enforcement Bodies in Combating Illegal Reimbursement of the Value Added Tax from the Federal Budget for Commodities Exported Outside the Customs Territory of the Russian Federation

When implementing control measures pertaining to taxpayers having applied to reimburse the value added tax, the tax bodies shall send requests to:
- border customs body to confirm the fact of export of the commodities under the export customs regime;
- to the customs body in charge of the customs registration to confirm the fact of the customs registration of the commodities;
- to the bodies of the Ministry of Internal Affairs of the Russian Federation to locate the persons connected to activities of the checked taxpayer.
The tax bodies, if in the course of the tax checks they reveal the signs of fraudulent schemes of VAT reimbursement, shall send within three days appropriate materials to the bodies of the Ministry of Internal Affairs of the Russian Federation and the Federal Security Service of the Russian Federation to take appropriate measures.

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