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 19.07.2006

Decision of the Government of the Russian Federation No. 431 of July 14, 2006 on Performing the State Technical Inspection of Vehicles Registered by Military Motor Vehicle Inspectorates (Motor Vehicle Services)

Rules have been confirmed to establish uniform requirements governing the compulsory state technical inspection of vehicles registered by the military motor vehicle inspectorates (motor vehicle services) of federal executive governmental bodies in which military service is envisaged by a federal law.Here, "motor vehicles" means motor road vehicles (including the ones having the maximum design speed of 50 km/hour and less), tractors, self-propelled road-construction and other vehicles featuring an engine displacement of over 50 cu. cm and trailers for them, and also motor vehicles and military machinery not intended for public roads.The technical inspection is conducted free of charge by the military motor vehicle inspectorates (motor vehicle services) of federal executive governmental bodies in which military service is envisaged by a federal law.The following is established: intervals between inspections, the procedure for determining the time, place and duration of the inspection and a list of the documents to be filed for inspection purposes.A card is going to be issued to acknowledge that a vehicle that has passed inspection, with the form thereof being approved by the Ministry of Internal Affairs of the Russian Federation. The registration documents of a vehicle may be amended due to a change in the particulars of the owner (representative thereof) or replacement of the state licence plate, and in this case a new card will be issued without verification of the vehicle.Digital codes for the federal executive governmental bodies in which military service is envisaged by a federal law, as well as the letter series applied to certificates of registration of vehicles and technical inspection cards are to be established by the Ministry of Defence of the Russian Federation in agreement with the Ministry of Internal Affairs of the Russian Federation and the Ministry of Agriculture of the Russian Federation.



Decision of the Government of the Russian Federation No. 425 of July 14, 2006 on Amending Certain Acts of the Government of the Russian Federation on Issues of Countering Terrorism

In connection with the enactment of the Federal Law on Countering Terrorism that has classified the entities engaged in countering terrorism, adjusted their powers, more clearly delineated the powers of executive governmental bodies and local self-government bodies, provided the definition of "act of terrorism" and put the counter-terrorism operation on a legal foundation, relevant amendments have been made to specific acts of the Government of the Russian Federation concerning fight against terrorism.The following is removed from the Regulations on the Federal System for Protection of Maritime Navigation against Unlawful Acts Endangering Navigation Safety (Decision of the Government of the Russian Federation No. 324 of April 11, 2000): the norms defining the powers of executive governmental bodies to conduct counter-terrorist operations and specifically describing the order of organisation's actions, the performance thereof and the use of forces and means.In the List of the Territories, Organisations and Installations to Which Entry for Foreign Citizens Require a Special Permit (Decision of the Government of the Russian Federation No. 754 of October 11, 2002) the counter-terrorism operation zones have been replaced with territories (installations) within which (on which) the legal regime of counter-terrorism operation is declared.Decision of the Government of the Russian Federation No. 164 of March 20, 2003 on Approving the Regulations on the Burial of Persons Whose Death Is Due to the Stopping of the Terrorist Act They Committed defines a procedure for the burial of persons in respect of which criminal prosecution in connection with participation in terrorist activities is terminated because they died when the act of terrorism they committed was stopped. The term "act of terrorism" is included in the title and throughout the text in place of "terrorist action". Reference to the Federal Law on Fight against Terrorism is removed from the grounds for elaboration of the Regulations.Also the term "act of terrorism" is included in the text of the federal target programme "Reducing the Risk of, and Alleviating the Aftermath of, Natural and Man-Made Emergencies in the Russian Federation until 2010 (Decision of the Government of the Russian Federation No. 1 of January 6, 2006).

Letter of the Tax and Customs-Tariff Policies Department of the Ministry of Finance of the Russian Federation No. 03-11-04/3/293 of June 19, 2006

Concerning the calculation of uniform tax on imputed income on an activity in the area of provision of services of motor vehicle parking on toll parking lots the Ministry of Finance of the Russian Federation has explained that the size of a parking lot is established on the basis of the right-establishing documents confirming taxpayers' rights to use the land plot for arranging the parking lot (purchase contract, lease and other documents). The Tax Code has no provision for reducing the area of a toll parking lot by the area of access roads in its vicinity, the area occupied by the lot's service premises or the area used for toll-free parking of special-purpose vehicles etc.



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