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 24.06.2005

Order of the Ministry of Information Technologies and Communication of the Russian Federation No. 65 of June 7, 2005 on the Endorsement of the Form of the Application for Obligatory Certification of the Means of Communication

Provides the form of the application for obligatory certification of the means of communication with a request to carry out the certification for compliance with the specified requirements according to the rules of organisation and carrying out works in obligatory confirmation of compliance of the means of communication. Provides a list of additional materials to be submitted together with the mentioned application.

Registered in the Ministry of Justice of the Russian Federation on June 21, 2005. Reg. No. 6732.

Order of the Ministry of Information Technologies and Communication of the Russian Federation No. 66 of June 7, 2005 on the Endorsement of the Form of Certificate of Compliance

Endorses the form of the certificate of compliance certifying that the means of communication complies with specified requirements. Provides a description of the blank certificate of compliance and its fields.

Registered in the Ministry of Justice of the Russian Federation on June 21, 2005. Reg. No. 6731.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-02-04/1-138 of June 8, 2005

Provision specifying the duty of the taxpayer using the simplified system of taxation to pay the minimum tax if the amount of the uniform tax at the end of the tax period calculated according to the common procedure appears to be less than the amount of the minimum tax calculated for the same period applies also to the taxpayer having lost the right for the simplified system of taxation during the calendar year.

Tax declarations for the appropriate tax period are submitted, and the minimum tax is paid, upon expiry of the reported period where the taxpayer lost the right for the simplified system of taxation, however, no later than the time limit specified for submission of the tax declarations and transfer of the quarterly advance payments for the uniform tax for this reporting period.

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