Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 28.10.2004

Order of the Federal Tax Service No. SAE-3-03/5@ of October 21, 2004 on the Abolishment of the Notion and the List of Traditional Exporters

To streamline the procedure of control measures for the taxpayers selling commodities (works, services) subject to the 0% VAT, abolishes the notion and the list of "traditional exporters".

Letter of the Federal Agency for Construction and the Housing and Communal Sector No. VA-5079/06 of October 15, 2004 on the Procedure of Application of the Normative Estimate Base of 2001 When Drawing up the Estimate Documentation and Calculations for the Fulfilled Construction and Installation Works

In the determination of the estimated cost of installation of equipment, permits to apply the costs of installation works included in the earlier available normative estimate bases of 1984 and 1991 because of the incomplete nomenclature included in the GESNm-2001 and FERm-2001 guides.

Recalculation of the costs of installation of equipment included in the guides of 1991 should be made using the level of prices taken into account in the normative estimate base of 2001 while applying recalculation indices.

When applying equipment installation costs at the level of prices of 1984, recalculation into the level of prices of 1991 should be made according to the Methodology Directions for the Recalculation of the Local, Object-Specific Estimates and Contractual Prices for the Objects of Industrial Construction (Letter of the USSR State Construction Committee No. 12-D of July 3, 1990).

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