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 22.11.2006

Decision of the Government of the Russian Federation No. 700 of November 20, 2006 on the Abandoning of the Licensing of Import of Starch Treacle to the Russian Federation

Abandons the licensing of import to the Russian Federation of starch treacle (code according to the Foreign Trade Commodity Nomenclature of Russia 1702 30 990 1).

The licensing of import of starch treacle (except for commodities originating in the member-states of the Customs Union) was introduced on August 1, 1998 to protect home producers. The issue of licenses was vested in the Ministry of Economic Development and Trade of Russia.

The Decision is entered into force from the day of its official publication.

Order of the Federal Tax Service No. SAE-3-04/706@ of October 13, 2006 on the Endorsement of the Form of Information on the Incomes of Natural Persons

The form endorsed earlier by the Order of the Federal Tax Service of Russia No. SAE-3-04/616@ of November 25, 2005 is replaced with a new one, No. 2-NDFL "Certificate of Incomes of the Natural Person for the Year 200_". The given certificate is submitted by tax agents on the annual basis before April 1 to the tax body at the place of their registration and to natural persons against their application (in compliance with Item 2 and Item 3 of Article 230 of the Tax Code of the Russian Federation).

The Order also prepares recommendations on the filling of information on the incomes of natural persons according to the new form and the format of information on incomes presented in the electronic from.

According to the recommendations, the certificates, as before, are submitted by tax agents for each natural person obtaining incomes from the given tax agent separately for each tax rate.

The Order provides the guides of codes of documents, codes of incomes, codes of regions and the codes of exemptions.

Registered in the Ministry of Justice of the Russian Federation on November 17, 2006. Reg. No. 8507.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 730 of October 25, 2006 on the Amendments to the Order of the Ministry of Public Health and Social Development of the Russian Federation No. 701 of November 28, 2005 on the Birth Certificate

From 2007, the birth certificate will be used to cover not only the services of medical aid to women during pregnancy and delivery, but also the services of out-patient examinations of the child during the first year of life. Thus, additional financing may apply, beside public health institutions rendering medical aid to women during pregnancy and delivery, also to medical treatment and preventive institutions providing out-patient examinations for the child during the first year of life that have licenses for medical activities in the sphere of paediatrics (i.e. child out-patient clinics).

In this connection, the Order endorses a new form of the birth certificate and amends its filling procedure. The birth certificate will consist of six parts (instead of the previous four ones). The new parts 5 and 6 are intended to cover the services of public health institutions of out-patient examinations of the child.

When filling out the column "Length of Pregnancy" in the birth certificate, only full weeks of pregnancy will be indicated as of the moment of issue of the birth certificate to the woman. At present, the certificate shows also full weeks of pregnancy as of the moment of registration of the woman for examinations because of the pregnancy.

The birth certificate will also show the total number of children with the woman, including those born before.

The Order is entered into force from January 1, 2007.

Registered in the Ministry of Justice of the Russian Federation on November 15, 2006. Reg. No. 8478.

Direction of the Central Bank of Russia No. 1737-U of October 27, 2006 on the Amendments to the Instruction of the Bank of Russia No. 105-I of August 25, 2003 on the Procedure of Checking of Credit Organisations (Their Branches) by Authorised Representatives of the Central Bank of the Russian Federation

The amendments introduce opportunities of checking of credit organisations (their branches) by audit organisations. In this case, the check is carried out to the Order of the Board of Directors of the Bank of Russia.

The Direction changes the periods of carrying out of checks. The checks are carried out at least once in 18 months (except for the checks of observation of the normatives of obligatory reserves and the checks of organisation of work, carrying out and registration of individual types of bank operations and other transactions with foreign currencies in cash and the currency of the Russian Federation, checks in foreign currencies involving natural persons). Earlier, the minimum period of the check amounted to one year.

The number of persons in the group of authorised representatives of the Bank of Russia carrying out the check may not be less than 2 persons.

A supplement to the Order to carry out the check, which is an integral part of the Order, is drawn up not only in cases of change of the personal composition of the working group, but also in cases of prolongation of the time limits of the check, as well as the checking of additional offices, credit and cash offices, operational cash departments outside the cash centre, exchange offices and other internal structural divisions of the authorised bank (its branch).

The Direction refines the authority of officials of the Bank of Russia to assign the checks, including the signing of the given orders.

Apart from the earlier envisaged authority, the head and the members of the working group carrying out the check may demand from the credit organisation (its branch) a revision of banknotes, coins and other values by the commission of the credit organisations (its branch) in the presence of the head and/or members of the working group, as well as the drawing up of results of the revision of foreign currencies in cash.

The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia.

Registered in the Ministry of Justice of the Russian Federation on November 15, 2006. Reg. No. 8479.

Order of the Ministry of Finance of the Russian Federation No. 122n of October 3, 2006 on the Endorsement of the Procedure of Issue of Certificates of Registration of the Person Carrying out Operations with Straight-Run Gasoline

According to the Federal Law No. 134-FZ of July 26, 2006, from January 1, 2007, the duty to pay excise duty taxes is shifted from the persons engaged in wholesale and retail sale of oil products to producers of oil products and those processing them, thus abandoning the issue of certificates for operations with oil products, except for operations with straight-run gasoline. Opportunities of getting the certificate of registration of the person carrying out operations with straight-run gasoline is envisaged from October 1, 2006.

The endorsed procedure regulates the rules of issue, suspension, renewal and revocation of the certificate for production of straight- run gasoline and the certificate for its processing.

The given certificates are issued to organisations and independent entrepreneurs engaged, respectively, in production of straight-run gasoline, including the one from the customer-supplied raw materials (materials), or production of petrochemical products using the straight-run gasoline as a raw material.

To get the certificate, it is necessary to present to the tax body: application of the person; copies of documents confirming the presence of capacities for production of straight-run gasoline or petrochemical products using straight-run gasoline as a raw material; information on the presence of production capacities necessary for the declared type of activities.

The Order defines the time limits for the authorised body to take the decision, the list of information shown in the certificate and the grounds of refusal to issue the certificate, suspend or revoke it.

The fact of issue of the certificate is registered in the ledger on the same day, with information on the issue of the certificate entered in the special register.

The Order of the Ministry of Finance of Russia having endorsed the procedure of issue of certificates of registration of the person carrying out operations with oil products is invalidated from January 1, 2007.

Registered in the Ministry of Justice of the Russian Federation on November 15, 2006. Reg. No. 8483.

Order of the Ministry of Finance of the Russian Federation No. 123n of October 3, 2006 on the Endorsement of the Forms of Registers of Invoices, Procedure of Submission of Registers of Invoices and Procedure for the Tax Bodies to Put the Stamp on the Registers of Invoices Submitted by the Payers of Excise Duty Taxes

Endorses the forms of registers of invoices: put forward by producers of denatured ethyl alcohol possessing the certificate for production of denatured ethyl alcohol; put forward by producers possessing the certificate for production of straight-run gasoline; put forward by the persons possessing the certificate for processing of straight-run gasoline.

Also endorses the procedure of submission of registers of invoices and the procedure for the tax bodies to put the stamp on the registers of invoices submitted by the payers of excise duty taxes.

The given forms of registered of invoices shall apply from January 1, 2007.

The Order of the Ministry of Finance of the Russian Federation No. 155n of December 23, 2005 on the endorsement of the forms of registers of invoices, procedure of submission of registers of invoices and the procedure for the tax bodies to put the stamps on the registers of invoices submitted by the payers of excise duty taxes is invalidated from the same date.

Registered in the Ministry of Justice of the Russian Federation on November 15, 2006. Reg. No. 8474.

Order of the Ministry of Finance of the Russian Federation No. 125n of October 9, 2006 on the Endorsement of the Procedure of Issue of Certificates of Registration of the Organisation Carrying out Operations with Denatured Ethyl Alcohol

According to the actual legislation on taxes and fees, organisations carrying out operations with denatured ethyl alcohol, to include them in the payers of excise duty taxes, get certificates of registration of the organisation carrying out operations with denatured ethyl alcohol from the tax bodies.

The Order endorses a new procedure of issue of certificates of registration of the organisation carrying out operations with denatured ethyl alcohol pursuant to the introduction from January 1, 2007 of excise duty taxes for producers of alcohol-containing perfumery and cosmetics and products of household chemistry in metallic spray packages using denatured ethyl alcohol as a raw material.

According to the new procedure, the mentioned certificates will be issued not only for production of denatured ethyl alcohol and non-alcohol-containing products using denatured ethyl alcohol as a raw material, but also for production of alcohol-containing perfumery and cosmetics and products of household chemistry in metallic spray packages.

Certificates for production of alcohol-containing perfumery and cosmetics and products of household chemistry in metallic spray packages will be issued in the presence with the organisation on the proprietary basis (economic management and/or operative control) of capacities for production, storage and sale of the above products using denatured ethyl alcohol as a raw material. The issued certificate may be revoked in cases of production of other alcohol-containing products rather than the one indicated in the certificate, as well as if the certificate is handed over to another person.

The issued certificate of registration of the organisation carrying out operations with denatured ethyl alcohol may not be revoked in case of the reorganisation of the organisation in the form of isolation and separation.

The Order is entered into force from January 1, 2007.

The previous procedure of issue of certificates of registration of the organisation carrying out operations with denatured ethyl alcohol endorsed by the Order of the Ministry of Finance of the Russian Federation No. 157n of December 23, 2005 is invalidated from January 1, 2007.

Registered in the Ministry of Justice of the Russian Federation on November 17, 2006. Reg. No. 8498.

Order of the Ministry of Internal Affairs of the Russian Federation No. 750 of September 22, 2006 on the Endorsement of the Instruction on the Processing of Appeals of Citizens in the Framework of the Ministry of Internal Affairs of Russia

The Instruction on the processing of appeals of citizens in the framework of the Ministry of Internal Affairs of Russia has been worked out to improve organisation of work with appeals of citizens in the bodies of internal affairs of the Russian Federation, internal troops of the Ministry of Internal Affairs of Russia, divisions, institutions and organisations of the system of the Ministry of Internal Affairs of Russia and regulates the procedure of work with oral and written appeals of citizens of the Russian Federation, foreign citizens, stateless persons, legal entities, their representatives, collectives of enterprises, institutions, public organisations.

All written applications (including anonymous ones) received in the division of the Ministry of Internal Affairs of Russia must be registered on the obligatory basis by the business management division within 3 days from the moment of receiving. Written applications submitted to the body of internal affairs directly by the author or the person representing his interests must be accepted and registered in the duty department on the round-the-clock basis. The author gets a token of notification. Departments of internal affairs in the subjects of the Russian Federation must have mail boxes installed in convenient places to receive written applications of citizens. Collection of correspondence from the boxes shall be arranged by the business management department at least 2 times a day. It is permitted to accept applications in the form of electronic messages (Internet messages).

The appeal falling in the sphere of reference of the division of the Ministry of Internal Affairs of Russia must be processed within 30 days. It is prohibited to send the application to the division of the Ministry of Internal Affairs of Russia, another state body, body of local government or the official whose decision or action (failure to act) is appealed against. The citizen whose appeal is processed in the division of the Ministry of Internal Affairs of Russia may present additional materials and documents, investigate the materials pertaining to his appeal, apply to terminate the case.

The reply to the citizen is provided in written form on the official letterhead of the division of the Ministry of Internal Affairs of Russia signed by the head of the division. The citizen may appeal against the adopted decision.

Personal reception of citizens in the division of the Ministry of Internal Affairs of Russia must be arranged at least 2 time a week in the evening (after 18 pm). In the duty divisions of the bodies of internal affairs, reception of citizens is carried out on the round-the-clock basis. The heads of the divisions must receive citizens at least once a week. The essence of the oral appeal is recorded in the card of reception.

The Order defines the procedure of storage of written appeals and materials of their processing.

The Instruction does not apply to applications of citizens of special nature pertaining to the loss and handing out of identification documents, permissions, licenses, certificates, statements, state registration marks, tokens, passports, acts, documents.

Registered in the Ministry of Justice of the Russian Federation on November 15, 2006. Reg. No. 8487.

Order of the Ministry of Internal Affairs of the Russian Federation No. 846 of October 25, 2006 on the Endorsement of the Typical Regulation on the Ministry of Internal Affairs, Directorate, Department of Internal Affairs in the Subject of the Russian Federation

Endorses a new Typical Regulation on the ministry of internal affairs, directorate, department of internal affairs in the subject of the Russian Federation.

The ministry of internal affairs, directorate, department of internal affairs in the subject of the Russian Federation are the bodies of executive power implementing in the framework of their sphere of reference the tasks and functions of the bodies of internal affairs of the Russian Federation on the territory of the appropriate subject of the Russian Federation. The ministry of internal affairs, directorate, department of internal affairs in the subject of the Russian Federation forms part of the system of the bodies of internal affairs of the Russian Federation and is subordinate to the Ministry of Internal Affairs of the Russian Federation.

The functions implemented by the ministry of internal affairs, directorate, department of internal affairs in the subject of the Russian Federation now do not include participation in the migration policy on the territory of the subject of the Russian Federation, since the given function is vested in the Federal Migration Service. Simultaneously, the sphere of reference of the mentioned divisions shall include now providing for the protection of the rights and freedoms of man and citizen.

The Order expands the authority of the minister of internal affairs, chief of the directorate, department of internal affairs in the subject of the Russian Federation. The mentioned officials shall participate, among other things, in the work of the antiterrorist commission and the operative headquarters in the subject of the Russian Federation, as well as maintain interaction with the territorial body of the Federal Migration Service of Russia and the bodies of state power of the subject of the Russian Federation in issues of implementation of the state migration policy.

Control of activities of the ministry of internal affairs, directorate, department of internal affairs in the subject of the Russian Federation is vested in the Ministry of Internal Affairs of Russia. Earlier, the control function was also vested in the directorate of the Ministry of Internal Affairs of Russia in the federal district.

The new Typical Regulation defines the rights of the ministry of internal affairs, directorate, department of internal affairs in the subject of the Russian Federation to implement the granted authority.

The previous Typical Regulation on the ministry of internal affairs, directorate, department of internal affairs in the subject of the Russian Federation endorsed by the Order of the Ministry of Internal Affairs of Russia No. 730 of September 15, 2003 is invalidated.

Registered in the Ministry of Justice of the Russian Federation on November 17, 2006. Reg. No. 8490.

Order of the Ministry of Internal Affairs of the Russian Federation No. 847 of October 25, 2006 on the Endorsement of the Typical Regulation on the Section (Department) of Internal Affairs in the Region (Municipal Region), City (City District) and Another Municipal Formation, Including the Several Municipal Formations

The Typical Regulation defines the main tasks and principles of activities, authority, structure of the section (department) if internal affairs in the region (municipal region), city (city district ) and another municipal formation, including the several municipal formations, as well as regulates the issues of financing and material and technical support

The main tasks of the mentioned body of internal affairs implemented on the covered territory are: providing for personal security; prevention and stopping crimes and administrative violations; investigation of crimes; protection of public order and public security; providing for traffic safety; protection of property of natural persons and legal entities under contracts; rendering aid, within their sphere of reference. to natural persons and legal entities to protect their rights and legal interests.

The body of internal affairs in the municipal formation is headed by the chief appointed to his position and dismissed form it by the minister of internal affairs, chief of the directorate, department of internal affairs in the subject of the Russian Federation according to the procedure established by the Ministry of Internal Affairs of Russia.

The chief has under his command an operative board to consider current issues, the Regulation and its personal composition being endorsed by the chief of the section (department) of internal affairs of the municipal formation.

Registered in the Ministry of Justice of the Russian Federation on November 17, 2006. Reg. No. 8497.

Order of the Prosecutor General of the Russian Federation and the Ministry of Defence of the Russian Federation No. 911k/407 of October 3, 2006 on the Monetary Subsistence of the Federal State Civil Servants of the Bodies of the Office of the Military Prosecutor

Regulates general issues of the system of labour remuneration of the federal state civil servants of the Office of the Military Prosecutor of the Russian Federation, as well as endorses the normative acts regulating the procedure for the monthly and other additional payments.

According to the procedure of paying out of the monthly supplement for the special conditions of civil service, the main criteria to assign the given supplement include: execution of service duties in compliance with the service regulation in conditions other than normal while observing the requirements to the service conduct of the civil servant; participation in unforeseen, specially important and demanding works; proficiency in adoption of managerial decisions; state awards, scientific grades, other distinguishing signs for personal achievements.

The amount of the supplement may be reduced or the payment of it stopped in pursuance of the order of the representative of the employer indicating the reasons.

To enhance material incentives of civil servants to improve fulfilment of tasks and implement the functions of the military prosecutor, responsible attitude, the Order envisages bonuses for the specially important and complex tasks paid out according to the endorsed procedure.

The procedure of paying out of material aid from the labour remuneration fund of the federal state civil servants is defined in the Regulation stating that material aid is paid out in cases of material difficulties associated with a loss or damage of property because of fire, another natural disaster; in cases of birth of children, death of close relatives of the federal state civil servant; other exclusive cases.

Registered in the Ministry of Justice of the Russian Federation on November 17, 2006. Reg. No. 8496.

Order of the Ministry of Transport of the Russian Federation, Ministry of Justice of the Russian Federation, Ministry of Internal Affairs of the Russian Federation and the Ministry of Public Health and Social Development of the Russian Federation No. 124/315/817/714 of October 17, 2006 on the Endorsement of the Terms and Procedure of Professional Certification of Expert Technicians Providing Independent Technical Expert Evacuation of Transport Vehicles, Including the Requirements to Expert Technicians

The terms and procedure of professional certification of expert technicians providing independent technical expert evaluation of transport vehicles, including the requirements to expert technicians, have been worked out in execution of the Federal Law No. 40-FZ of April 25, 2002 on the obligatory insurance of civil liabilities of owners of transport vehicles and the Decision of the Government of the Russian Federation No. 238 of April 24, 2003 on the organisation of independent technical expert evaluation of transport vehicles.

The mentioned expert evaluation is arranged to pay out insurance reimbursement under the contract of obligatory insurance of civil liabilities of the owner of transport vehicle.

The professional certification is carried out to confirm the qualification skills and knowledge of the candidate expert technician to carry out the works of independent technical expert evaluation of transport vehicles and include him in the state register of expert technicians.

The professional certification is vested in the Interagency Certification Commission.

The professional certifications is permitted for: specialists with a higher education with experience of work of at least 1 year in the sphere of expert evaluation of transport vehicles to establish the presence, reasons and nature of technical damages of the transport vehicle, as well we the technology, volume and cost of its repair, and having prepared at least 5 statements (reports) in the mentioned sphere; other persons with a higher education and having undergone special training in educational programs of professional retraining and professional development of expert technicians.

To include the state court experts in the State Register of Expert Technicians, certification decisions are sent to the Ministry of Justice of Russia.

The Order describes the list of documents submitted for the professional certification, defines the requirements to the expert technicians pertaining to the level of professional training, regulates the procedure of passing of the certification.

The Order provides the form of the application for the certification.

Registered in the Ministry of Justice of the Russian Federation on November 17, 2006. Reg. No. 8499.

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