Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 18.08.2006

Decision of the Government of the Russian Federation No. 491 of August 13, 2006 on the Endorsement of the Rules of Maintenance of the Common Property in an Apartment House and the Rules of Changing of the Amount of Payment for the Maintenance and Repair of the Dwelling Space When the Services are Rendered and the Works Are Carried out in the Management, Maintenance and Repair of the Common Property in an Apartment House of Improper Quality and/or with Intervals in Excess of Specified Duration



The rules of maintenance of the common property in an apartment house shall regulate relations of maintenance of the common property possessed as common shared property by the owners of dwelling space in an apartment house.

The rules define an approximate list of objects included in the common property: space of common use; roofs; outer bearing structures; equipment located in the apartment house inside or outside the rooms and servicing more than one dwelling and/or non-dwelling space (apartment); land plot under the apartment house; internal engineering systems of cold and hot water supplies and gas supplies; internal heating system; internal system of electric power supplies; other objects intended for servicing, operation and outfit of the apartment house.

The rules specify the requirements to the maintenance of the common property, procedure for current and overhaul repair, as well as the sources of financing of expenses for the maintenance of the common property.

The owners of the dwelling space must take measures immediately to remove the defects hazardous to the life and health of citizens, to preserve the property, which is confirmed with the order of the bodies in charge of the state control of use and preservation of the dwelling fund.

The owners of the dwelling space in the apartment house shall assume the burden of expenses of the maintenance of the common property in an apartment house.

The Decision endorses the rules of changing of the amount of payment for the maintenance and repair of the dwelling space when the services are rendered and works are carried out in the management, maintenance and repair of the common property in the apartment house with improper quality and/or with intervals longer than the specified duration.

The rules do not apply to relations pertaining to the payment of expenses of maintenance and repair of the common property by the owners of dwelling space in the apartment house being members of the partnership of owners of dwelling space, housing, housing construction cooperative or another specialised consumer cooperative.

The amount of payment for the maintenance and repair of the dwelling space is reduced in proportion to the number of full calendar days of the violation proceeding from the cost of the appropriate service or work in the composition of the monthly payment for the maintenance and repair of the dwelling space.

The amount of the mentioned payment may not be changed in cases of elimination of the hazard to the life and health of citizens, prevention of damage to their property, as well as the cases of force majeure circumstances.

The state cadastral registration of land plots housing apartment houses is provided without collection of payment from the owners of dwelling space until July 1, 2008.

Letter of the Federal Tax Service No. ShT-6-03/784@ of August 8, 2006 on the Sending of Information



If the taxpayer refutes the right of exemption from the value added tax for operations exempted from taxation under Item 3 of Article 149 of the Tax Code, the tax bodies should keep in mind that if the taxpayer decides to refute to apply the exemption for all operations of one of the subitems of Item 3 of Article 149, there is no reason to deprive the given taxpayer of the right to apply the exemption under other subitems.

The taxpayer carrying out operations envisaged in one of subitems of Item 3 of Article 149 of the Tax Code listing several types of operations and deciding to refute the exemption for one of such operations must refute the exemption for other operations of this item either.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-04-09/15 of August 7, 2006



According to the Ministry of Finance, the mentioning in the invoice of both the legal and the actual addresses is not in violation of the rules of filling of invoices, if the constituent documents show both of these addresses.

Letter of the Ministry of Public Health and Social Development of the Russian Federation No. 1556-12 of July 25, 2006



Explains the issue of publication and entry into force of the Federal Law No. 90-FZ of June 30, 2006 amending the Labour Code of the Russian Federation, as well as invalidating some of the acts of the USSR and some of the legislative acts of the Russian Federation.

In spite of the fact that the given Federal Law has been published in the journal Collection of Legislation of the Russian Federation on July 3, 2006, the official date of the publication according to the Ministry of Public Health and Social Development of Russia should be considered the date of its publication in Rossiyskaya Gazeta, i.e. July 7, 2006. Hence, the Federal Law is entered into force from October 6, 2006.

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