Windfall tax for major companies to be introduced in Russia
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Monitoring of the Federal Legislation dated 20.01.2006
Decision of the Presidium of the Higher Arbitration Court of the Russian Federation No. 10053/05 of December 13, 2005
The Presidium of the Higher Arbitration Court of the Russian Federation recognised that the taxpayer wishing to get VAT reimbursement in export transactions besides submission of all necessary documents envisaged in Article 165 of the Tax Code of the Russian Federation must also guarantee that his suppliers have paid this tax to the budget.
The motive for such decision appeared to be an appeal of the tax body requesting to revoke available judicial acts satisfying taxpayer claims to recognise illegal the refusal to reimburse the value added tax.
Submission of the full packet of documents does not imply an automatic application of the zero tax rate and VAT reimbursement. This is only a prerequisite confirming the fact of export and VAT payment. When solving the issue of reimbursement of the tax, it is necessary to take into account the results of the counterchecks of suppliers to reveal the fact of VAT payment to the budget in the monetary form. If the tax body proves that suppliers did not fulfil operations and did not pay taxes to the budget, the system of supplies and mutual payments involves legal entities registered on faked or lost documents or non-existent addresses, or the scheme of interaction of the producer, supplier and exporter shows unfairness of participants, the court may not confine itself to the formal check of compliance of the documents presented by the exporting taxpayer with the requirements of the Tax Code of the Russian Federation.
The motive for such decision appeared to be an appeal of the tax body requesting to revoke available judicial acts satisfying taxpayer claims to recognise illegal the refusal to reimburse the value added tax.
Submission of the full packet of documents does not imply an automatic application of the zero tax rate and VAT reimbursement. This is only a prerequisite confirming the fact of export and VAT payment. When solving the issue of reimbursement of the tax, it is necessary to take into account the results of the counterchecks of suppliers to reveal the fact of VAT payment to the budget in the monetary form. If the tax body proves that suppliers did not fulfil operations and did not pay taxes to the budget, the system of supplies and mutual payments involves legal entities registered on faked or lost documents or non-existent addresses, or the scheme of interaction of the producer, supplier and exporter shows unfairness of participants, the court may not confine itself to the formal check of compliance of the documents presented by the exporting taxpayer with the requirements of the Tax Code of the Russian Federation.
Decision of the Government of the Russian Federation No. 16 of January 18, 2006 on the Interim Rate of the Import Customs Duty for Coaxial Cables and Other Coaxial Electric Conductors
Introduces for 9 months a new rate of the import customs duty for coaxial cables and other coaxial electric conductors (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 8544 20 000 0) in the amount equal to 5% of the customs cost, however, not less than EUR 0.2 per kg (earlier, 5% of the customs cost).
The Decision is entered into force one month after the day of its official publication.
The Decision is entered into force one month after the day of its official publication.
Decision of the Government of the Russian Federation No. 15 of January 18, 2006 on the Endorsement of the Rate of the Export Customs Duty for Raw Oil and Raw Oil Products from Bituminous Materials Exported from the Territory of the Russian Federation Outside the Member-States of the Customs Union Agreements
The rate of the export customs duty for raw oil and raw oil products from bituminous materials (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 2709 00) is reduced form USD 179.6 to USD 160.8 per ton.
The Decision is entered into force from February 1, 2006.
The Decision is entered into force from February 1, 2006.
Decision of the Government of the Russian Federation No. 13 of January 17, 2006 on the Amendment to the Typical Regulation on the Institution of Higher Professional Education (Higher Educational Institution) of the Russian Federation
The item of the typical regulation on the institution of higher professional education (higher educational institution) of the Russian Federation pertaining to the authority of the founder shall include a clause permitting to introduce by an act of the Government a special procedure of implementation of this authority in individual state higher educational institutions of federal subordination. The general procedure is specified in the typical regulation: the authority of the founder of the state higher educational institution of federal subordination is vested in the federal body of executive power.
Decision of the Government of the Russian Federation No. 872 of December 31, 2005 on the Certificate Attached to the Cargo Customs Declaration
In retail trade of imported alcoholic, alcohol-containing, tobacco products and beer, the owner of the commodity must present, if demanded by the buyer or control body, a certified copy of the certificate attached to the cargo custom declaration. In retail trade, each trade outlet selling this commodity must have a certified copy of such certificate.
The certificate is filled out according to the form endorsed by the Decision of the Government of the Russian Federation No. 872 of December 31, 2005. The certificate is filled out for each consignment of the commodity of the same name placed under the customs regime of release of commodities for internal consumption. The filled certificate is sent by the declaring party or the customs broker (representative) to the customs body clearing the commodity for its checking and certification to release the commodity.
Control over the availability of the certificate with the seller is vested in the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being.
The certificate is filled out according to the form endorsed by the Decision of the Government of the Russian Federation No. 872 of December 31, 2005. The certificate is filled out for each consignment of the commodity of the same name placed under the customs regime of release of commodities for internal consumption. The filled certificate is sent by the declaring party or the customs broker (representative) to the customs body clearing the commodity for its checking and certification to release the commodity.
Control over the availability of the certificate with the seller is vested in the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being.
Decision of the Government of the Russian Federation No. 869 of December 31, 2005 on the Financing in 2006 of Additional Medical Examinations of Employees Engaged in Works with Hazardous Industrial Factors
The Ministry of Public Health and Social Development of Russia is ordered to endorse in coordination with the Social Insurance Fund the rules of financing in 2006 of additional medical examinations of employees engaged in works involving hazardous industrial factors and provide explanations on their application. The Fund is permitted to allocate Rbl 1,900,000.0 thousand for the mentioned financing in compliance with Article 14 of the Federal Law on the budget of the Social Insurance Fund of the Russian Federation for the year 2006.
Decision of the Government of the Russian Federation No. 868 of December 31, 2005 on the Procedure of Granting of Subsidies in 2006 from the Budget of the Federal Fund of Obligatory Medical Insurance to the Territorial Funds of Obligatory Medical Insurance to Arrange Additional Preventive Medical Examinations of Citizens Working in the State or Municipal Institutions in the Sphere of Education, Public Health, Social Protection, Culture, Physical Culture and Sports and in Scientific Research Institutions
Additional preventive medical examinations at the expense of resources of the fund of co-financing of the budget of the Fund of Obligatory Medical Insurance in 2006 shall be arranged for citizens aged 35-55 years working in state and municipal institutions in the sphere of education, public health, social protection, culture, physical culture and sports and in scientific research institutions.
Endorses the rules of granting subsidies in 2006 to the territorial funds of obligatory medical insurance from the fund of co-financing of the budget of the Federal Fund of Obligatory Medical Insurance to arrange additional preventive medical examinations of the mentioned categories of citizens. According to the rules, the subsidies are granted to the territorial funds on the monthly basis before the 25th proceeding from the number of working citizens and the normative of expenses for additional preventive medical examination per working citizen.
The rules introduce prerequisites necessary for the territorial fund to get the subsidies. This is the use of the subsidies for the designated purpose, drawing up the request for the subsidy until the 20th of each month, monthly submission of reports of the use of the subsidy, availability of a separate account of the territorial fund in the division of the payment network of the Bank of Russia and, finally, availability of the contract of financing concluded between the territorial fund and the medical institutions providing additional preventive medical examinations of working citizens (typical form of the contract is endorsed by the Decision).
According to the rules, after getting the subsidy, the territorial fund shall send the received resources to the public health institutions providing additional preventive medical examinations. In this case, again a number of conditions must be fulfilled. Public health institutions must arrange a separate record keeping for the resources spent for additional preventive medical examinations of working citizens and submit reports of the specified form to the territorial funds.
The subsidies that were not spent in the reported period are taken into account by the territorial fund in subsequent financing and are regarded as an advance payment for addition preventive medical examinations in the next reporting period during the year 2006.
The Decision is entered into force from January 1, 2006.
Endorses the rules of granting subsidies in 2006 to the territorial funds of obligatory medical insurance from the fund of co-financing of the budget of the Federal Fund of Obligatory Medical Insurance to arrange additional preventive medical examinations of the mentioned categories of citizens. According to the rules, the subsidies are granted to the territorial funds on the monthly basis before the 25th proceeding from the number of working citizens and the normative of expenses for additional preventive medical examination per working citizen.
The rules introduce prerequisites necessary for the territorial fund to get the subsidies. This is the use of the subsidies for the designated purpose, drawing up the request for the subsidy until the 20th of each month, monthly submission of reports of the use of the subsidy, availability of a separate account of the territorial fund in the division of the payment network of the Bank of Russia and, finally, availability of the contract of financing concluded between the territorial fund and the medical institutions providing additional preventive medical examinations of working citizens (typical form of the contract is endorsed by the Decision).
According to the rules, after getting the subsidy, the territorial fund shall send the received resources to the public health institutions providing additional preventive medical examinations. In this case, again a number of conditions must be fulfilled. Public health institutions must arrange a separate record keeping for the resources spent for additional preventive medical examinations of working citizens and submit reports of the specified form to the territorial funds.
The subsidies that were not spent in the reported period are taken into account by the territorial fund in subsequent financing and are regarded as an advance payment for addition preventive medical examinations in the next reporting period during the year 2006.
The Decision is entered into force from January 1, 2006.
Decision of the Government of the Russian Federation No. 867 of December 31, 2005 on the Diagnostic Equipment Provided in 2006 To Municipal Out-Patient Institutions to Render Initial Medical and Sanitary Aid
Endorses the list of diagnostic equipment purchased in 2006 at the expense of resources of the federal budget for municipal out-patient institutions to provide initial medical and sanitary aid, as well as appropriate distribution of resources of the federal budget among the subjects of the Russian Federation.
The purchase of the diagnostic equipment (including its delivery to institutions, installation and putting in operation) shall be arranged on a centralised basis by the Federal Agency of Public Health and Social Development.
In the absence of municipal out-patient institutions in the subjects of the Russian Federation, the purchase is arranged for the out-patient institutions of the given subjects of the Russian Federation according to the list endorsed by the Ministry of Public Health and Social Development of Russia.
The purchase of the diagnostic equipment (including its delivery to institutions, installation and putting in operation) shall be arranged on a centralised basis by the Federal Agency of Public Health and Social Development.
In the absence of municipal out-patient institutions in the subjects of the Russian Federation, the purchase is arranged for the out-patient institutions of the given subjects of the Russian Federation according to the list endorsed by the Ministry of Public Health and Social Development of Russia.
Order of the Federal Customs Service No. 1172 of December 15, 2005 on the Authority of the Customs Bodies to Carry out Customs Operations for Commodities of a Certain Type Moved by Natural Persons
Lists particular customs bodies authorised to carry out customs operations for commodities requiring transport vehicle certificates, chassis certificates and certificates of self-propelled vehicles and moved across the customs border of the Russian Federation by natural persons for personal use. Also specifies a number of exclusive cases when the authority to commit customs operations for the mentioned commodities is vested in the customs bodies other than those mentioned in the list - located in the transfer points of the state border of the Russian Federation, as well as in sea (river) ports, airports (air fields) open for international traffic. All other customs bodies may not commit customs operation for commodities moved across the customs border of the Russian Federation by natural persons for personal use.
The authority to carry out customs operations to register and prolong the period of validity of the entry certificate for the transport vehicle for natural persons arriving for temporary stay or living permanently in Moscow and the Moscow Province, St.Petersburg and the Leningrad Province is vested exclusively in the Butovo Customs Station of the Moscow Western Customs Office and St.Petersburg Automotive Transport Customs Post of the North-Western Excise Duty Customs Office respectively.
Pursuant to the entry into force of the new procedure, the Order of the State Customs Committee of Russia No. 682 of June 17, 2004 on the authority of the customs bodies to carry out customs operations for a certain type of commodities moved by natural persons is invalidated.
Registered in the Ministry of Justice of the Russian Federation on January 16, 2006. Reg. No. 7352.
The authority to carry out customs operations to register and prolong the period of validity of the entry certificate for the transport vehicle for natural persons arriving for temporary stay or living permanently in Moscow and the Moscow Province, St.Petersburg and the Leningrad Province is vested exclusively in the Butovo Customs Station of the Moscow Western Customs Office and St.Petersburg Automotive Transport Customs Post of the North-Western Excise Duty Customs Office respectively.
Pursuant to the entry into force of the new procedure, the Order of the State Customs Committee of Russia No. 682 of June 17, 2004 on the authority of the customs bodies to carry out customs operations for a certain type of commodities moved by natural persons is invalidated.
Registered in the Ministry of Justice of the Russian Federation on January 16, 2006. Reg. No. 7352.
Order of the Federal Fund of Obligatory Medical Insurance No. 133 of December 30, 2005 on the Endorsement of the Procedure of Granting Subventions to the Territorial Funds of Obligatory Medical Insurance to Finance the State Order for Additional Medical Aid Fulfilled by Public Health Institutions of Municipal Formations Rendering Initial Medical and Sanitary Aid (in Their Absence, Appropriate Public Health Institutions of the Subject of the Russian Federation) and Budget Requests to Transfer Resources to Pay for the Additional Medical Aid
Defines the procedure of financial support of expenses to fulfil the state order by public health institutions of municipal formations rendering initial medical and sanitary aid (in their absence, by appropriate public health institutions of the subject of the Russian Federation ) for additional medical aid provided by district therapists, paediatricians, general practitioners (family doctors) medical nurses.
The financing of expenses to pay for the additional medical aid is arranged by the Federal Fund of Obligatory Medical Insurance by granting resources to the budgets of the territorial funds for tied expenses to cover additional medical aid in the form of subventions on the basis of requests. Obtained subventions shall be allocated by the territorial funds to public health institutions for tied expenses to cover additional medical aid.
Registered in the Ministry of Justice of the Russian Federation on January 13, 2006. Reg. No. 7342.
The financing of expenses to pay for the additional medical aid is arranged by the Federal Fund of Obligatory Medical Insurance by granting resources to the budgets of the territorial funds for tied expenses to cover additional medical aid in the form of subventions on the basis of requests. Obtained subventions shall be allocated by the territorial funds to public health institutions for tied expenses to cover additional medical aid.
Registered in the Ministry of Justice of the Russian Federation on January 13, 2006. Reg. No. 7342.
Order of the Ministry of Finance of the Russian Federation No. 156n of December 23, 2005 on the Endorsement of the Procedure of Issue of Certificates of Registration of the Entity Carrying out Operations with Oil Products
Specifies the rules of issue, refusal to issue the certificate of registration of the entity carrying operations with oil products, as well as the rules of suspension, renewal, revocation of the certificate. The rules apply to organisations and independent entrepreneurs engaged in production, wholesale and retail trade of oil products, as well as production of petrochemical products using straight-run gasoline as a raw material.
The certificate is issued for up to one year separately for each type of activities: production of oil products, wholesale trade of oil products, wholesale and retail trade of oil products, retail trade of oil products, production of petrochemical products requiring straight-run gasoline as a raw material.
The issue of the certificates is vested in the department of the Federal Tax Service of Russia in the subject of the Russian Federation where the organisation (independent entrepreneur) is registered or inter-regional inspections of the Federal Tax Service of Russia for major taxpayers.
The earlier available procedure endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-03/52 of February 6, 2003 is invalidated.
Registered in the Ministry of Justice of the Russian Federation on December 30, 2005. Reg. No. 7335.
The certificate is issued for up to one year separately for each type of activities: production of oil products, wholesale trade of oil products, wholesale and retail trade of oil products, retail trade of oil products, production of petrochemical products requiring straight-run gasoline as a raw material.
The issue of the certificates is vested in the department of the Federal Tax Service of Russia in the subject of the Russian Federation where the organisation (independent entrepreneur) is registered or inter-regional inspections of the Federal Tax Service of Russia for major taxpayers.
The earlier available procedure endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-03/52 of February 6, 2003 is invalidated.
Registered in the Ministry of Justice of the Russian Federation on December 30, 2005. Reg. No. 7335.
Order of the Ministry of Finance of the Russian Federation No. 157n of December 23, 2005 on the Endorsement of the Procedure of Issue of Certificates of Registration of the Organisation Carrying out Operations with Denatured Ethyl Alcohol
Defines the rules of issue, refusal to issue certificates of registration of the organisation carrying out operations with denatured ethyl alcohol, as well as the rules of suspension, renewal, revocation of the certificate. The procedure applies to organisations engaged in production of denatured ethyl alcohol and production of non-alcoholic products using denatured ethyl alcohol as a raw material.
The certificate is issued using a blank form of specified specimen separately for each type of activities: production of denatured ethyl alcohol, production of non-alcoholic products requiring denatured ethyl alcohol as a raw material. The certificate is issued for up to one year.
The certificate for production of denatured ethyl alcohol is handed out in the presence with the organisation on the proprietary basis, in economic management and/or operative control of capacities permitting to produce, store and release denatured ethyl alcohol. The certificate for production of non-alcoholic products is handed out in the presence with the organisation of capacities for production, storage and release of non-alcoholic products using denatured ethyl alcohol as a raw material.
The tax body must issue the certificate or notify the applicant of the refusal to issue the certificate no later than within 30 days from the moment of submission of the application for the certificate with necessary documents.
Registered in the Ministry of Justice of the Russian Federation on December 30, 2005. Reg. No. 7334.
The certificate is issued using a blank form of specified specimen separately for each type of activities: production of denatured ethyl alcohol, production of non-alcoholic products requiring denatured ethyl alcohol as a raw material. The certificate is issued for up to one year.
The certificate for production of denatured ethyl alcohol is handed out in the presence with the organisation on the proprietary basis, in economic management and/or operative control of capacities permitting to produce, store and release denatured ethyl alcohol. The certificate for production of non-alcoholic products is handed out in the presence with the organisation of capacities for production, storage and release of non-alcoholic products using denatured ethyl alcohol as a raw material.
The tax body must issue the certificate or notify the applicant of the refusal to issue the certificate no later than within 30 days from the moment of submission of the application for the certificate with necessary documents.
Registered in the Ministry of Justice of the Russian Federation on December 30, 2005. Reg. No. 7334.
Letter of the Ministry of Finance of the Russian Federation No. 03-05-02-03/1 of January 11, 2006
Before the endorsement by the Ministry of Justice of Russia of the forms of declarations for the uniform social tax and insurance contributions for obligatory pension insurance for entities making payments to natural persons, as well as their filling procedures, the declaration for the uniform social tax should be submitted to the tax bodies drawn up to the form endorsed by the Order of the Ministry of Finance of Russia No. 21n of February 10, 2005 and the declaration for insurance contributions for obligatory pension insurance drawn up to the form endorsed by the Order of the Ministry of Finance of Russia No. 9n of January 24, 2005.
Subject to changes to Chapter 24 of the Tax Code of the Russian Federation having entered into force from January 1, 2005, provides recommendations on the particulars of filling of the mentioned declarations.
Tax declaration for the uniform social tax for entities making payments to natural persons (Appendix 1 to the Order of the Ministry of Finance of the Russian Federation No. 21n of February 10, 2005 (taking into account the Letter of the Ministry of Finance of the Russian Federation No. 03-05-02-03/1 of January 11, 2006) (MS Excel format)
Declaration for insurance contributions for obligatory pension insurance for entities making payments to natural persons (Appendix 1 to the Order of the Ministry of Finance of the Russian Federation No. 9n of January 24, 2005 (taking into account the Letter of the Ministry of Finance of the Russian Federation No. 03-05-02-03/1 of January 11, 2006) (MS Excel format)
Subject to changes to Chapter 24 of the Tax Code of the Russian Federation having entered into force from January 1, 2005, provides recommendations on the particulars of filling of the mentioned declarations.
Tax declaration for the uniform social tax for entities making payments to natural persons (Appendix 1 to the Order of the Ministry of Finance of the Russian Federation No. 21n of February 10, 2005 (taking into account the Letter of the Ministry of Finance of the Russian Federation No. 03-05-02-03/1 of January 11, 2006) (MS Excel format)
Declaration for insurance contributions for obligatory pension insurance for entities making payments to natural persons (Appendix 1 to the Order of the Ministry of Finance of the Russian Federation No. 9n of January 24, 2005 (taking into account the Letter of the Ministry of Finance of the Russian Federation No. 03-05-02-03/1 of January 11, 2006) (MS Excel format)
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