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 14.10.2003

Decision of the Government of the Russian Federation No. 620 of October 13, 2003 on the Amendments to the Decision of the Government of the Russian Federation No. 248 of February 26, 1998

Increases the maximum amounts of payment for the state registration of the rights for immovable property and deals with it. The mentioned amounts shall be Rbl 500 for natural persons (earlier, Rbl 300), Rbl 7,500 for legal entities (earlier, Rbl 5,000). The maximum amount of payment for the state registration of the rights for the enterprise as a property complex and deals with it is Rbl 30,000 (earlier, Rbl 20,000).
Also increases the maximum amounts of payment for the information on the registered rights for the immovable property: Rbl 100 for natural persons (earlier, Rbl 25), Rbl 300 for legal entities (earlier, Rbl 100).
The maximum amount of payment for the information on the registered rights for the enterprise as a property complex is Rbl 600 (earlier, Rbl 300).
The Decision specifies that the maximum amounts of payment for the copies of contracts and other documents describing the essence of the unilateral deals committed in simple form issued to possessors of rights to their applications in written form are Rbl 100 for natural persons and Rbl 300 for legal entities. The maximum amount of payment for the copies of documents describing the essence of the deals with the enterprise as a property complex committed in simple form issued to possessors of rights to their applications in written form is Rbl 600.

Letter of the Ministry of Taxation of the Russian Federation No. MM-6-09/986@ of September 22, 2003 on the Registration in the Tax Bodies of Military Units Not Being Legal Entities

Explains that existing procedure of registration of military units in the tax bodies is preserved before the entry into force of the Federal Law on the legal status and financial and economic activities of military organisations.

Letter of the Ministry of Taxation of the Russian Federation No. BK-6-04/977@ of September 19, 2003 on the Application of Individual Provisions of the Federal Law No. 115-FZ of July 25, 2002

As a confirmation of the sources of the means of subsistence presented by the foreign citizen applicant to get the temporary residence permission may serve: the certificates of incomes of the natural persons, declaration for the income tax with the note of the tax body, certificates form the place of work, certificates of incomes of the person supporting a dependant applicant, other document confirming availability of incomes from activities not prohibited by law.

Letter of the Ministry of Taxation of the Russian Federation No. 22-2-14/1757-AB026 of August 1, 2003 on the Procedure of Application of the Taxation System in the Form of the Uniform Imputed Income Tax for Individual Types of Activities by Independent Entrepreneurs

Explains individual issues of application of the uniform imputed income tax when carrying out entrepreneurial activities on the territory of different subjects.
Thus entrepreneurs engaged in retail trade both on the territory of Moscow where the uniform imputed income tax has not been introduced and on the territory of the Moscow Province where it has been introduced must be transferred to this tax only where it pertains to the entrepreneurial activities carried out on the territory of the Moscow Province, and where it pertains to activities carried out on the territory of Moscow are subject to taxation according to the commonly accepted procedure. If the area of the shop on the territory of Moscow is greater than 150 square meters, it is not possible to transfer to the uniform imputed income tax the shops located in the Moscow Province.

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