Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 27.09.2004

Letter of the Ministry of Taxation of the Russian Federation No. 07-0-13/3849@ of September 22, 2004 on the Registration of Light Alcoholic Products for Control Purposes

Producer organisations of alcoholic products must install and seal registration instruments on the bottling lines for the light alcoholic products before October 30, 2004. After the mentioned date, all bottling lines for the light alcoholic products without registration instruments envisaged in Item 2 of Article 8 of the Federal Law No. 171-FZ of November 22, 1995 (in the wording of the Federal Law No. 116-FZ of July 25, 2002) must be blocked. The number of the mentioned lines available with producers of alcoholic products in the region and registration instruments installed on them must be reported to the Department of Taxes and Fees from Alcoholic and Tobacco Products before November 1, 2004.

Letter of the Ministry of Taxation of the Russian Federation No. 33-0-11/593@ of September 20, 2004

For independent entrepreneurs using special taxation regimes, introduces legislatively tax records for the figures of their activities necessary for the calculation of the taxable base and the amount of the tax on the basis of the Book of Incomes and Expenses (for independent entrepreneurs using the simplified tax system). The keeping of the cash ledger for them is not envisaged.

Letter of the Ministry of Finance of the Russian Federation No. 03-06-01-04/16 of August 31, 2004 on the Property Tax for the Profitable Investments in Material Values

The property registered by the organisation as profitable investments in material values may not be regarded as object of taxation for the property tax.

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