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 17.01.2006

Federal Law No. 18-FZ of January 10, 2006 on the Amendments to Some of the Legislative Acts of the Russian Federation

Amendments to the Law of the Russian Federation No. 3297-1 of July 14, 1992 on the closed administrative territorial formations introduce a prohibition on the creation and activities on the territory of the closed administrative formation of organisations founded by foreign citizens, stateless persons and foreign organisations, foreign non-commercial non-governmental organisations, divisions of foreign non-commercial non-governmental organisations, as well as activities of international organisations (associations).

Creation and activities of organisations with foreign investments on the territory of closed administrative territorial formations is permitted according to the procedure envisaged by the Government of the Russian Federation except for the cases envisaged in the federal laws.

Amendments to the Federal Law No. 82-FZ of May 19, 1995 on public associations change the requirements to the founders, members and participants of public associations. The requirements to the founders out of foreign citizens and stateless persons include an obligatory prerequisite of legality of stay on the territory of the Russian Federation.

Besides, a number of conditions is included excluding participation in public associations. For example, the signs of extremist activities in the actions of the person, confirmed by a court ruling having entered into legal force.

The list of the reasons of refusal of state registration of the public association includes in addition the failure to comply with the requirements to the founders on the part of the person having become a founder.

The amendments to the Federal Law No. 7-FZ of January 12, 1996 on non-commercial organisations introduce the notion of a "foreign non-commercial non-governmental organisation", specify the procedure of its creation and registration.

The amendments refine the provisions of the Civil Code on the liquidation of legal entities. Specify that a non-commercial organisation may be liquidated at the decision of the court in repeated cases of activities contradicting its registered goals. Earlier, such procedure applied to public and religious organisations, as well as charitable and other funds.

Interim provisions of the Law envisage that re-registration of non-commercial organisations after its entry into force is not necessary, specify the duty of branches and representations of foreign non-commercial non-governmental organisations to submit a notification of the creation on the territory of the Russian Federation of the branch or representation. Otherwise, their activities must be terminated six months after the entry into force of the Law. Structural divisions - branches of foreign non-commercial non-governmental organisations - must bring their charters in compliance with the new wording of the Federal Law on non-commercial organisations.

The Federal Law is entered into force ninety days after the day of its official publication.

Federal Law No. 16-FZ of January 10, 2006 on the Special Economic Zone in the Kaliningrad Province and on Amendments to Some of the Legislative Acts of the Russian Federation

The Federal Law shall regulate relations pertaining to the creation of the special economic zone in the Kaliningrad Province, its functioning, changing and termination of special legal regime of this zone taking into account the geopolitical position of the Kaliningrad Province to speed up its socio-economic development.

The amendments to the Federal Law solves the issues of recognition of legal entities as residents of the special economic zone, application of the appropriate special customs regime, taxation and currency control in the special economic zone, as well as the particulars of entry in the Kaliningrad Province, exit from the Kaliningrad Province and stay on its territory.

The Federal Law is entered into force from April 1, 2006.

Decision of the Government of the Russian Federation No. 9 of January 13, 2006 on the Amendment to the Rules of Calculation and Collection of Payment for the Transfer of the Forestry Lands into Non-Forestry Ones for Use for the Purposes Other Than Forestry, Use of the Forestry Fund and for the Transfer of the Forestry Lands into the Lands of Other Categories

To create the specially protected natural territories and organise historical and cultural sanctuaries of federal significance, the payment for the transfer of the forestry lands into the lands of the specially protected territories and objects is fixed in the amount of zero.

Decision of the Government of the Russian Federation No. 8 of January 12, 2006 on the Endorsement of the Rules of Carrying out of Tenders (Auction, Contest) for the License for Communication Services

Defines the procedure of organisation and carrying out of tenders in the form of auction or contest in cases when the issue of the license for the services on the territory with restricted resources of a public-use communication network or on the territory where the number of communication operators is restricted by opportunities of use of available radio frequency range is arranged as a result of tenders. The organiser of tenders is the Federal Service of Enforcement in the Sphere of Communication. The tenders are of open type. The Decision specifies the procedure of submission, acceptance and registration of requests, carrying out of tenders and drawing up of the results.

The rules envisage a transfer of an advance payment in the amount not greater than 25% of the initial cost of the subject of auction to the organiser of tenders. The Decision defines the procedure of return and keeping of the advance payment during the tenders.

The rules do not apply to relations pertaining to the licenses for communication services for the purpose of TV and radio broadcasting.

Decision of the Government of the Russian Federation No. 7 of January 11, 2006 on the Tied Federal Program "Development of Physical Culture and Sports in the Russian Federation for the Years 2006-2015"

The goal of the program is creation of conditions for strengthening the health of population through development of sports infrastructure, popularisation of mass and professional sports and involving various layers of the society in regular physical exercises and sports. The tasks set forth in the program will be achieved in the directions of "Mass Sports" and the "Sports of Higher Achievements".

In the framework of the "Mass Sports" direction, the figure of systematic physical exercises of the population is expected to increase from 11.6% in 2004 to 30% in 2015 through construction of 1,467 multi-purpose halls in educational institutions, 733 halls with water pools and 733 stadiums, as well as 1,000 sports centres for all categories of population. The "Sports for Higher Achievements" is intended for citizens visiting specialised sports institutions.

The program is scheduled for 10 years and will be implemented in three stages. The total volume of financing of the program makes Rbl 106,655 million, including Rbl 53,613 million from the federal budget, Rbl 47,962 million from the budgets of the subjects of the Russian Federation and Rbl 5,080 million from extra-budgetary sources. Rbl 105,192 million is expected to be allocated for capital investments and Rbl 241 million for scientific research.

Order of the Government of the Russian Federation No. 17-r of January 13, 2006

Endorses the list of the types of the main technological equipment for production of ethyl alcohol, alcoholic and alcohol-containing products. The mentioned equipment in compliance with the Federal Law No. 171-FZ of November 22, 1995 on the state regulation of production and circulation of ethyl alcohol and alcoholic products must be outfitted from July 1, 2006 with automatic means of measuring and registration of concentration and volume of anhydrous alcohol in the finished product, the volume of finished product.

Order of the Ministry of Finance of the Russian Federation No. 5n of January 13, 2006 on the Endorsement of Specimens, List of Requisites and Security Elements of the Special Federal Stamps

Endorses 10 specimens of the special federal stamps depending on the strength, volume and type of alcoholic products.

Provides a specimen of information medium of the special federal stamp confirming the entry of information on the labelled alcoholic products in the joint state automatic information system.

The new stamps must have unique combinations of three digits of the category and nine digits of the number. The level of protection of the stamps against forgery must be at least "B", with at least three levels of authenticity of the stamps. The first level implies a visual determination of the authenticity of stamps by the consumer, the second - determination of the authenticity by the control body by the presence of security elements, and the third implies an expert determination of the authenticity of the stamps using all security elements.

Registered in the Ministry of Justice of the Russian Federation on January 16, 2006. Reg. No. 7345.

Order of the Ministry of Finance of the Russian Federation No. 4n of January 13, 2006 on the Endorsement of the Procedure of Sending of Confirmation of the Entry of Information on Alcoholic Products in the Joint State Automatic Information System of Registration of the Volume of Production and Circulation of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products and of the Notification of the Refusal to Enter the Mentioned Information

Confirmation of the entry of information submitted by the producer of alcohol in the joint information system shall be done by the territorial tax body no later than within 3 working days from the date of acceptance of the request to enter it in the joint state automatic information system of registration of the mentioned products.

Refusal to enter the information may occur if incomplete or incorrect information is revealed in the request.

Registered in the Ministry of Justice of the Russian Federation on January 16, 2006. Reg. No. 7344.

Order of the Ministry of Finance of the Russian Federation No. 3n of January 13, 2006 on the Endorsement of the List of Information on the Labelled Alcoholic Products Entered in the Special Federal Stamps That Can Be Read by the Technical Means of the Joint State Automatic Information System of Registration of the Volume of Production and Circulation of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products and the Format of Entry of the Mentioned Information

Information on the labelled alcoholic products is entered in the special federal stamps in the Russian language in the form of a two-dimensional bar code. The stamp contains the name, type of the alcoholic product, ethyl alcohol content, volume of the consumer container, name and place of location of the producer, as well as the number of the request to enter information on the labelled alcoholic products in the stamps and the stamp number in the given request. The Order provides the list of information entered in the form of a two-dimensional bar code.

Registered in the Ministry of Justice of the Russian Federation on January 16, 2006. Reg. No. 7343.

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