Windfall tax for major companies to be introduced in Russia
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Monitoring of the Federal Legislation dated 17.05.2006
Decision of the Government of the Russian Federation No. 287 of May 15, 2006 on the Endorsement of the Rates of Import Customs Duties for Baryta Paper and Paperboard
Prolongs import customs duties for baryta paper and paperboard introduced by the Decision of the Government of the Russian Federation No. 404 of June 30, 2005. The rates of the import customs duties for baryta paper and paperboard make: code of the Foreign Trade Commodity Nomenclature 4810 13 110 1 - in the amount of 5% of the customs cost or in euros, code 4810 13 110 9 other - 15%, code 4810 13 190 1 - 5% and code 4810 13 190 9 other - 15%.
The Decision is entered into force one months after the day of its official publication.
The Decision is entered into force one months after the day of its official publication.
Decision of the Government of the Russian Federation No. 285 of May 13, 2006 on the Endorsement of the Rules of Granting Subsidies to Young Families for the Purchase of Dwelling Space in the Framework of Implementation of Subprogram "Providing Dwelling Space to Young Families" of the Targeted Federal Program "Housing" for the Years 2002-2010
Defines the procedure of granting subsidies to young families for the purchase of dwelling space, including the payment of the initial contribution in cases of a mortgage housing credit or a loan for the purchase of dwelling space or creation of object of personal housing construction, in the framework of implementation of subprogram "Providing Dwelling Space to Young Families" of the federal targeted program "Housing" for the years 2002-201, as well as of fulfilling in 2006 of obligations to compensate part of expenses for the purchase or construction of dwelling space made by young families participating in the mentioned subprogram at the birth (adoption) of the child.
The right of the young family participating in the subprogram for the subsidy shall be certified with a personal document - certificate not being a valuable paper. The certificate is issued by the body of local government and is valid for not more than 9 months from the date of issue.
Participation in the subprogram is permitted for a young family, including an incomplete one, consisting of 1 parent and 1 and more children meeting the requirements: age of each of the spouses or 1 parent in an incomplete family as of the day of adoption of the decision to include in the list of candidates - not greater than 30; family recognised as needing improvement of housing conditions; availability with the family of incomes or other monetary resources enough to pay for the dwelling space in excess of the amount of granted subsidy. As a first priority, the lists include young families registered as needing improvement of housing conditions before March 1, 2005.
The subsidy is provided in the amount of at least: 35% of the cost of the dwelling space - for young families without children; 40% for young families having 1 and more children. The total area of the dwelling space used to determine the subsidy makes: for a family of 2 persons - 42 square meters; for a family numbering 3 and more persons - 18 square meters per person.
To participate in the program, the young family submits to the body of local government at the place of permanent residence a packet of documents. The decision is taken within 10 days from the day of submission of the given documents.
The subsidy is granted to the holder of the certificate in cashless form by transferring money to his bank account. The subsidy is granted only once.
The Decision defines the time limits, procedure of forming and endorsement of the lists of young families participating the subprogram, specifies the principle of calculation of the amount of given subsidies, time limits and procedure of transfer. Describes the terms permitting to transfer resources of the federal budget to the budget of the subject of the Russian Federation for the co-financing of provided subsidies. Provides the forms of the application, certificate, appropriate lists and the report of the subject of the Russian Federation of the use of resources to grant the subsidies.
The right of the young family participating in the subprogram for the subsidy shall be certified with a personal document - certificate not being a valuable paper. The certificate is issued by the body of local government and is valid for not more than 9 months from the date of issue.
Participation in the subprogram is permitted for a young family, including an incomplete one, consisting of 1 parent and 1 and more children meeting the requirements: age of each of the spouses or 1 parent in an incomplete family as of the day of adoption of the decision to include in the list of candidates - not greater than 30; family recognised as needing improvement of housing conditions; availability with the family of incomes or other monetary resources enough to pay for the dwelling space in excess of the amount of granted subsidy. As a first priority, the lists include young families registered as needing improvement of housing conditions before March 1, 2005.
The subsidy is provided in the amount of at least: 35% of the cost of the dwelling space - for young families without children; 40% for young families having 1 and more children. The total area of the dwelling space used to determine the subsidy makes: for a family of 2 persons - 42 square meters; for a family numbering 3 and more persons - 18 square meters per person.
To participate in the program, the young family submits to the body of local government at the place of permanent residence a packet of documents. The decision is taken within 10 days from the day of submission of the given documents.
The subsidy is granted to the holder of the certificate in cashless form by transferring money to his bank account. The subsidy is granted only once.
The Decision defines the time limits, procedure of forming and endorsement of the lists of young families participating the subprogram, specifies the principle of calculation of the amount of given subsidies, time limits and procedure of transfer. Describes the terms permitting to transfer resources of the federal budget to the budget of the subject of the Russian Federation for the co-financing of provided subsidies. Provides the forms of the application, certificate, appropriate lists and the report of the subject of the Russian Federation of the use of resources to grant the subsidies.
Order of the Ministry of Finance of the Russian Federation No. 77n of May 11, 2006 on the Amendments to the Orders of the Ministry of Finance of the Russian Federation No. 34n of April 25, 2002, No. 38n of April 29, 2002 and No. 93n of September 12, 2002
The Interim Regulation on the system of certification, study and professional development of auditors endorsed by the Order of the Ministry of Finance of Russia No. 93n of September 12, 2002 is amended to change the procedure of confirmation by the auditor of observation of the requirements on the annual professional development.
According to the earlier available procedure, confirmation of observation of the mentioned requirements was vested in the Ministry of Finance of Russia, and according to the amendments, the confirmation may be done by the auditor in a professional auditor association accredited in the Ministry where the auditor is a member, or in any professional auditor association at the auditor choice if he is not a member.
To enter in the qualification certificate the mark of observation of the requirement of the annual professional development, the auditor shall submit to the professional auditor association: application, original of the qualification certificate; documents of professional development (originals or certified copies).
The putting of the mark of the professional auditor association is made no later than within 30 calendar days from the day following the day of receiving of the application.
The documents received in the Ministry of Finance of Russia until June 1, 2006 shall be processed by the Ministry.
The Order specifies an exhaustive list of the reasons of refusal to put the mark of the professional auditor association. In case of auditor disagreement with the refusal, the documents may be sent to the Ministry of Finance of Russia to put the mark if inconsistency of the refusal with specified requirements is found.
The Ministry of Finance of Russia shall check the work of professional auditor associations with documents submitted by auditors to put the mark. If repeated violations are revealed, the professional auditor association may be deprived of the right to put the mark.
Appropriate amendments are introduced in the form of the blank qualification certificate of auditor endorsed by the Order of the Ministry of Finance of Russia No. 34n of April 25, 2002.
The Order is entered into force from June 1, 2006.
Registered in the Ministry of Justice of the Russian Federation on May 12, 2006. Reg. No. 7806.
According to the earlier available procedure, confirmation of observation of the mentioned requirements was vested in the Ministry of Finance of Russia, and according to the amendments, the confirmation may be done by the auditor in a professional auditor association accredited in the Ministry where the auditor is a member, or in any professional auditor association at the auditor choice if he is not a member.
To enter in the qualification certificate the mark of observation of the requirement of the annual professional development, the auditor shall submit to the professional auditor association: application, original of the qualification certificate; documents of professional development (originals or certified copies).
The putting of the mark of the professional auditor association is made no later than within 30 calendar days from the day following the day of receiving of the application.
The documents received in the Ministry of Finance of Russia until June 1, 2006 shall be processed by the Ministry.
The Order specifies an exhaustive list of the reasons of refusal to put the mark of the professional auditor association. In case of auditor disagreement with the refusal, the documents may be sent to the Ministry of Finance of Russia to put the mark if inconsistency of the refusal with specified requirements is found.
The Ministry of Finance of Russia shall check the work of professional auditor associations with documents submitted by auditors to put the mark. If repeated violations are revealed, the professional auditor association may be deprived of the right to put the mark.
Appropriate amendments are introduced in the form of the blank qualification certificate of auditor endorsed by the Order of the Ministry of Finance of Russia No. 34n of April 25, 2002.
The Order is entered into force from June 1, 2006.
Registered in the Ministry of Justice of the Russian Federation on May 12, 2006. Reg. No. 7806.
Order of the Ministry of Finance of the Russian Federation No. 64n of April 12, 2006 on the Amendments to the Order of the Ministry of Finance of the Russian Federation No. 66n of May 19, 2005 on the Endorsement of the Form of the Tax Estimate for Advance Payments for the Land Tax and Its Filling Recommendations
Pursuant to the endorsement by the Order of the Ministry of Finance of Russia No. 124n of September 23, 2005 of the new form of the tax declaration for the land tax (KND form 1153005), appropriate changes are introduced in the form of the tax estimate for advance payments for the land tax endorsed by the Order of the Ministry of Finance of Russia No. 66n of May 19, 2005.
The amendments pertain to Section 1 "Amount of Advance Payment for the Land Tax Due to the Budget (Taxpayer Information)" and Section 2 "Estimate of the Taxable Base and the Amount of the Advance Payment for the Land Tax" of the form.
The refinement requires that authenticity of information on the amount of the advance payment for the land tax due to the budget (taxpayer information) must be certified with the signatures of the head and the chief accountant of the organisation or, respectively, the signature of the independent entrepreneur.
The Order shall apply beginning with the estimates of advance payments for the land tax for the second reporting period of 2006.
Registered in the Ministry of Justice of the Russian Federation on May 11, 2006. Reg. No. 7796.
The amendments pertain to Section 1 "Amount of Advance Payment for the Land Tax Due to the Budget (Taxpayer Information)" and Section 2 "Estimate of the Taxable Base and the Amount of the Advance Payment for the Land Tax" of the form.
The refinement requires that authenticity of information on the amount of the advance payment for the land tax due to the budget (taxpayer information) must be certified with the signatures of the head and the chief accountant of the organisation or, respectively, the signature of the independent entrepreneur.
The Order shall apply beginning with the estimates of advance payments for the land tax for the second reporting period of 2006.
Registered in the Ministry of Justice of the Russian Federation on May 11, 2006. Reg. No. 7796.
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