Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 13.10.2003

Decision of the Government of the Russian Federation No. 617 of October 9, 2003 on the Endorsement of the Rules of Transfer of Documents on Independent Entrepreneurs Registered before January 1, 2004

The documents on independent entrepreneurs registered before January 1, 2004 must be handed over to the territorial bodies of the Ministry of Taxation of Russia by the bodies having carried out state registration earlier.
The lists (registers) of natural persons registered as independent entrepreneurs before January 1, 2004 indicating their full names, address (place of residence), registration No. and date of registration shall be handed over to the bodies in charge of registration to their requests.
The Decision is entered into force from January 1, 2004.

Order of the Ministry of Public Health of the Russian Federation No. 460 of September 23, 2003 on the Amendments to the Order of the Ministry of Public Health of Russia No. 80 of March 4, 2003

Changes the rules of release (sale) of medicines in apothecary organisations. The list of functions implemented by an apothecary now does not include advice for the purposes of self-treatment. To ensure protection of medicines against adverse environmental conditions, guarantee medicine properties within the specified period, it is not permitted to break the secondary package at sale. Earlier, the breaking of the secondary package was permitted under the condition of obligatory indication of the series No. and the valid period on the apothecary package while presenting the necessary information.
The new wording is provided for the new minimum normatives of the apothecary area allocated for the ready-made medicines, apothecary kiosks in residential settlements, as well as drugstores.
Registered in the Ministry of Justice of the Russian Federation on October 7, 2003. Reg. No. 5159.

Letter of the Ministry of Taxation of the Russian Federation No. OS-6-03/995@ of September 24, 2003 on the Procedure of Calculation and Payment of the Value Added Tax

Explains the procedure of determination of the taxable base when selling commodities (works, services) for foreign currencies. Receipts and expenses in foreign currencies are recalculated into roubles at the rate of the Bank of Russia as of the date of selling of commodities or the date of actually making the expenses respectively. The date of selling of commodities (works, services) is determined depending on the accounting policy adopted by the taxpayer.
The tax agent recalculates the taxable base when selling commodities (works, services) for foreign currencies into roubles at the rate of the Bank of Russia as of the date of actually making the expenses (including the cases of advance or other payments) regardless of the adopted accounting policy for taxation purposes.

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