Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 23.10.2003

Decision of the Government of the Russian Federation No. 639 of October 21, 2003 on the Amendments to the Decision of the Council of Ministers - the Government of the Russian Federation No. 695 of July 23, 1993 and No. 1261 of December 1, 1993

The list of individual categories of contract servicemen with the meals supplied at the place of service now includes servicemen sent abroad with the peace keeping mission in the armed conflict zones. The mentioned persons shall get daily subsistence in the amount of 30% of the norm when sent on short-term trips.
The Decision is entered into force from January 1, 2004.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-14/310 of October 7, 2003

When the assets are entered in accounting records as fixed assets, one should be guided by PBU 6/01 "Registration of Fixed Assets". The Regulation on accounting work and accounting reports in the Russian Federation endorsed by the Order of the Ministry of Finance of Russia No. 34n of July 29, 1998 is expected to be invalidated from January 1, 2004 because of the adoption of 19 new regulations on accounting work.

Letter of the Ministry of Finance of the Russian Federation No. 04-03-11/63 of August 6, 2003 on the Procedure of Keeping of Sales Books When Selling Commodities for Cash and Using Pay Cards

In cases of cash payments and/or payments using pay cards when selling commodities (works, services) to organisations and independent entrepreneurs with VAT collection, the sellers must both draw up appropriate invoices and hand out cash slips to the buyers. In this case, the sales book must contain only those invoices drawn up for these commodities (works, services), with the total receipts from the sale of commodities (works, services) registered on the control tape of the cash register being show in the sales book without the amounts of the given invoices.

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