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 24.03.2005

Federal Law No. 21-FZ of March 21, 2005 on the Amendments to Article 12.7 of the Code of Administrative Violations of the Russian Federation

Enhances administrative responsibility for the driving of a transport vehicle by a driver not entitled for it. The mentioned violation shall be charged with a fine in the amount of 7 to 10 minimum amounts of labour remuneration (earlier, 3 to 5 minimum amount of labour remuneration).

The driving of a transport vehicle by a driver deprived of the right to drive transport vehicles implies an administrative fine in the amount of 10 to 15 minimum amounts of labour remuneration (earlier, 5 to 8 minimum amounts of labour remuneration).

Letter of the Ministry of Finance of the Russian Federation No. 03-06-05-05/14 of February 17, 2005 on the Payment of the Uniform Imputed Income Tax for Activities in Sale and Lease of Video Cassettes

Activities of independent entrepreneurs in the lease of video products to natural persons are subject to the uniform tax. Calculation of the uniform tax is done using the figure of basic profitability - number of employees including the independent entrepreneur.

Cash registers must be used when selling video products for cash to buyers (natural persons or legal entities).

Letter of the Ministry of Finance of the Russian Federation No. 03-06-05-04/35 of February 16, 2005 on the Procedure of Registration of the Organisation in the Tax Bodies at the Place of Location of Separate Divisions and Submission of Tax Declarations

The organisation registered in the tax body at the place of its location and possessing separate divisions on the territories covered by other tax bodies must be registered in these tax bodies according to established procedure.

Taxpayer organisations must submit tax declarations for the land tax to the tax body at the place of location of the land plot.

Organisation incorporating separate divisions shall submit to the tax bodies at the place of its location tax declaration for the profit tax for the whole of the organisation with a breakdown by separate divisions.

Tax declarations for the property tax from organisations must be submitted by taxpayers to the tax bodies at their place of location, the place of location of each of its separate divisions possessing a separate balance, as well as the place of location of each of the objects of immovable property. Organisation incorporating separate divisions that do not have a separate balance does not need to pay the property tax from organisations and submit tax declarations at the place of location of such separate divisions.

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