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 23.11.2006
Decision of the Government of the Russian Federation No. 697 of November 18, 2006 on the Amendments to the Classification of Fixed Assets Included in the Amortization Groups
Revises the classification of fixed assets included in the amortization groups.
In particular, computers are excluded for the third group (property with the period of useful life from 3 to 5 years inclusive) and are included in the second group (property with the period of useful life from 2 to 3 years inclusive). Household instruments are transferred from the fourth group (property with the period of useful life from 5 to 7 years inclusive) to the third group. General-purpose trucks with the cargo capacity greater than 15 t are excluded from the sixth group (property with the period of useful life from 10 to 15 years inclusive) and included in the fifth group (property with the period of useful life from 7 to 10 years inclusive).
The classification of fixed assets by amortization groups is used to determine the period of useful life of the property taken into account in the calculation of amounts of amortization by the payers of the profit tax from organisations.
The Decision is entered into force form January 1, 2007.
In particular, computers are excluded for the third group (property with the period of useful life from 3 to 5 years inclusive) and are included in the second group (property with the period of useful life from 2 to 3 years inclusive). Household instruments are transferred from the fourth group (property with the period of useful life from 5 to 7 years inclusive) to the third group. General-purpose trucks with the cargo capacity greater than 15 t are excluded from the sixth group (property with the period of useful life from 10 to 15 years inclusive) and included in the fifth group (property with the period of useful life from 7 to 10 years inclusive).
The classification of fixed assets by amortization groups is used to determine the period of useful life of the property taken into account in the calculation of amounts of amortization by the payers of the profit tax from organisations.
The Decision is entered into force form January 1, 2007.
Decision of the Government of the Russian Federation No. 698 of November 18, 2006 on the Amendments to Some of the Decisions of the Government of the Russian Federation on the Use of Lands of the Forest Fund
The Federal Law No. 154-FZ of July 27, 2006 amended the Forest Code of the Russian Federation envisaging opportunities of leasing parts of the forest fund for the purposes other than forest management or forest use, namely: geological surveys, prospecting and extraction of mineral reserves, as well as the pertinent construction works and operation of auxiliary objects, including the linear objects (for the period of such works, however, not greater than 99 years); for construction, reconstruction of electric power lines, communication lines, pipelines and other linear objects (for the period of construction, reconstruction, however, not greater than 99 years); for drilling works in the course of the regional geological investigation.
In this connection, appropriate changes are introduced in the leasing procedure for the parts of the forest fund and the rules of sale of stumpage wood.
The Decision extends the list of the types of use of forests permitting to lease the parts of the forest fund. The leasing of the parts of the forest fund for the purposes other than forest management and forest use is permitted without the forest contests on the basis of the Decision of the Federal Forestry Agency or the body of executive power of the subject of the Russian Federation in the presence of the positive statement of the state ecological expert evaluation for the documents substantiating activities planned on such parts of the forest fund. The Decision to lease the part of the forest fund is taken within 30 days from the date of receiving of the appropriate application with necessary documents from the interested party.
The amount of the rent when leasing the part of the forest fund for the purposes other than forest management and forest use is fixed taking into account the size of the land plot and the rates of payment per hectare of the part of the forest fund in use.
The lessees using the parts of the forest fund for the purposes other than forest management have the same rights and duties as the ones managing forests, except for the right to replace the land plot (part of the land plot) of the forest fund, increase its size or the right for an appropriate reduction of the rent because of the impairing condition of the part of the forest fund.
The Decision defines the procedure of allocation of cutting areas for felling and sale of stumpage wood used for the purposes other than forest management and forest use.
In this connection, appropriate changes are introduced in the leasing procedure for the parts of the forest fund and the rules of sale of stumpage wood.
The Decision extends the list of the types of use of forests permitting to lease the parts of the forest fund. The leasing of the parts of the forest fund for the purposes other than forest management and forest use is permitted without the forest contests on the basis of the Decision of the Federal Forestry Agency or the body of executive power of the subject of the Russian Federation in the presence of the positive statement of the state ecological expert evaluation for the documents substantiating activities planned on such parts of the forest fund. The Decision to lease the part of the forest fund is taken within 30 days from the date of receiving of the appropriate application with necessary documents from the interested party.
The amount of the rent when leasing the part of the forest fund for the purposes other than forest management and forest use is fixed taking into account the size of the land plot and the rates of payment per hectare of the part of the forest fund in use.
The lessees using the parts of the forest fund for the purposes other than forest management have the same rights and duties as the ones managing forests, except for the right to replace the land plot (part of the land plot) of the forest fund, increase its size or the right for an appropriate reduction of the rent because of the impairing condition of the part of the forest fund.
The Decision defines the procedure of allocation of cutting areas for felling and sale of stumpage wood used for the purposes other than forest management and forest use.
Decision of the Plenum of the Supreme Court of the Russian Federation No. 52 of November 16, 2006 on the Application by Courts of the Legislation Regulating Material Liability of Workers for the Damage on the Employer
The Supreme Court of the Russian Federation explains the particulars of application of the legislation regulating material liability of employees for the damage incurred on the employer when resolving appropriate disputes. Such cases fall in the jurisdiction of the justice of the peace, even if the lawsuit was filed by the employer after termination of the labour contract. The plaintiff is not exempted from the state duty.
The circumstances that are significant for the correct resolution of the case and that must be proved by the employer include in particular: absence of circumstances excluding material liability of the employee; illicit conduct (action or failure to act) of the person having incurred the damage; employee fault in incurring the damage; causal connection between the employee conduct and the occurred damage; presence of direst actual damage; amount of incurred damage; observation of the rules of concluding the contract of full material liability. Besides, if the employer proved the rightfulness of concluding the contract of full material liability with the employee and the presence of shortage with this employee, the latter must prove the absence of his fault in incurring the damage.
The court explained that the normal operational risk, which excludes opportunities of calling the employee to account, may include employee actions complying with the present-day knowledge and experience when the set goals could not be achieved otherwise, the employee fulfilled his duties appropriately displaying caution and care, took measures to prevent the damage, and the object of risk appeared to be material values rather than the life and health of people.
As to the procedure of calling the head of the organisation to account for material liability, the court emphasised in particular. Since the full material liability of the head of the organisation for the damage incurred on the organisation is envisaged in the law (Article 277 of the Labour Code of the Russian Federation), the employer may demand reimbursement of the damage in full amount regardless of whether or not the clause on the full material liability is included in the labour contract with this person.
When assessing the evidence confirming the amount of the damage incurred on the employer, the court must keep in mind that according to Part 1 of Article 246 of the Labour Code of the Russian Federation, in cases of loss and damage to the property, it is determined from the actual losses calculated proceeding from the market prices available in the given locality as of the day when the damage was incurred, however, not lower than the cost of the property according to accounting records taking into account the tear and wear of this property.
If it is impossible to specify the day when the damage was incurred, the employer may calculate the damage as of the day when it was revealed. If the amount of damage incurred on the employer has changed while the case was processed in court because of the growth or decrease of the market prices, the court may not satisfy the employer demand to reimburse the damage in a greater amount, or the employee demand to reimburse the damage in a lower amount as compared to the one determined as of the day when the damage occurred (was revealed), since the Labour Code of the Russian Federation does not provide such opportunity.
Pursuant to the adoption of this Decision, the court invalidated the Decision of the Plenum of the Supreme Court of the Russian Federation No. 1 of March 1, 1983 explaining similar issues.
The circumstances that are significant for the correct resolution of the case and that must be proved by the employer include in particular: absence of circumstances excluding material liability of the employee; illicit conduct (action or failure to act) of the person having incurred the damage; employee fault in incurring the damage; causal connection between the employee conduct and the occurred damage; presence of direst actual damage; amount of incurred damage; observation of the rules of concluding the contract of full material liability. Besides, if the employer proved the rightfulness of concluding the contract of full material liability with the employee and the presence of shortage with this employee, the latter must prove the absence of his fault in incurring the damage.
The court explained that the normal operational risk, which excludes opportunities of calling the employee to account, may include employee actions complying with the present-day knowledge and experience when the set goals could not be achieved otherwise, the employee fulfilled his duties appropriately displaying caution and care, took measures to prevent the damage, and the object of risk appeared to be material values rather than the life and health of people.
As to the procedure of calling the head of the organisation to account for material liability, the court emphasised in particular. Since the full material liability of the head of the organisation for the damage incurred on the organisation is envisaged in the law (Article 277 of the Labour Code of the Russian Federation), the employer may demand reimbursement of the damage in full amount regardless of whether or not the clause on the full material liability is included in the labour contract with this person.
When assessing the evidence confirming the amount of the damage incurred on the employer, the court must keep in mind that according to Part 1 of Article 246 of the Labour Code of the Russian Federation, in cases of loss and damage to the property, it is determined from the actual losses calculated proceeding from the market prices available in the given locality as of the day when the damage was incurred, however, not lower than the cost of the property according to accounting records taking into account the tear and wear of this property.
If it is impossible to specify the day when the damage was incurred, the employer may calculate the damage as of the day when it was revealed. If the amount of damage incurred on the employer has changed while the case was processed in court because of the growth or decrease of the market prices, the court may not satisfy the employer demand to reimburse the damage in a greater amount, or the employee demand to reimburse the damage in a lower amount as compared to the one determined as of the day when the damage occurred (was revealed), since the Labour Code of the Russian Federation does not provide such opportunity.
Pursuant to the adoption of this Decision, the court invalidated the Decision of the Plenum of the Supreme Court of the Russian Federation No. 1 of March 1, 1983 explaining similar issues.
Direction of the Central Bank of Russia No. 1738-U of October 30, 2006 on the Invalidation of the Regulation of the Bank of Russia No. 63-P of December 15, 1998 on the Procedure of Exchanging Cash to Natural Persons under the Decree of the President of the Russian Federation No. 822 of August 4, 1997 on the Change of the Nominal Value of the Russian Monetary Signs and the Scale of Prices
Invalidates the Regulation of the Bank of Russia No. 63-P of December 15, 1998 having regulated the procedure of exchanging to natural persons of cash of old type, circulation of which was terminated on the territory of the Russian Federation from January 1, 1999, for the banknotes and coins of the Bank of Russia of the specimen of 1997 to 2003.
The mentioned Regulation provided for the exchange in the period from January 1, 1997 to December 31, 2002 in the cash centres of the Bank of Russia of the banknotes of the Bank of Russia, the specimen of 1993 (including the modification of 1994), specimen of 1995 and the coins of the USSR and the Bank of Russia issued in 1961-1996, as well as the coins of the USSR of 1, 2 and 3 kopecks issued before 1961.
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 17, 2006. Reg. No. 8495.
The mentioned Regulation provided for the exchange in the period from January 1, 1997 to December 31, 2002 in the cash centres of the Bank of Russia of the banknotes of the Bank of Russia, the specimen of 1993 (including the modification of 1994), specimen of 1995 and the coins of the USSR and the Bank of Russia issued in 1961-1996, as well as the coins of the USSR of 1, 2 and 3 kopecks issued before 1961.
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 17, 2006. Reg. No. 8495.
Order of the Ministry of Regional Development of the Russian Federation No. 121 of October 19, 2006 on the Endorsement of the Instruction on the Procedure of Filling of the Form of the Permission to Put the Object in Operation
Endorses the Instruction on the procedure of filling of the permission to put the object in operation endorsed by the Decision of the Government of the Russian Federation No. 698 of November 24, 2005.
According to the City Planning Code of the Russian Federation, the permission to put the object in operation is a document certifying fulfilment of construction, reconstruction, capital repair of the object of capital construction in full amount in compliance with the permission for construction, compliance of the built, reconstructed, repaired object of capital construction with the development plan for the land plot and design documentation.
Registered in the Ministry of Justice of the Russian Federation on November 15, 2006. Reg. No. 8477.
According to the City Planning Code of the Russian Federation, the permission to put the object in operation is a document certifying fulfilment of construction, reconstruction, capital repair of the object of capital construction in full amount in compliance with the permission for construction, compliance of the built, reconstructed, repaired object of capital construction with the development plan for the land plot and design documentation.
Registered in the Ministry of Justice of the Russian Federation on November 15, 2006. Reg. No. 8477.
Order of the Ministry of Finance of the Russian Federation No. 126n of October 10, 2006 on the Endorsement of the Lists of Information Transferred by Automatic Means of Measurement and Registration of the Concentration and Volume of Anhydrous Alcohol in the Finished Products, the Volume of the Finished Products to the Technical Means of Registration and Transfer of Information on the Volume of Production and Circulation of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products to the Joint State Automatic Information System of Registration of the Volume of Production and Circulation of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products
According to the Federal Law No. 102-FZ of July 21, 2005, from July 1, 2006, the main technological equipment for production of ethyl alcohol, alcoholic and alcohol-containing products must be outfitted with automatic means of measurement and registration of the concentration and volume of anhydrous alcohol in the finished products, the volume of the finished products. The mentioned automatic means must provide for the transfer of information to the technical means of registration and transfer of information on the volume of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products to the Joint State Automatic Information System of Registration that must be used also to outfit the main technological equipment from February 1, 2007.
The means of measurement are subdivided into the types depending on the destination of the technological equipment where they are installed (production of ethyl alcohol, including the denatured one; production of alcoholic products (except for the wine); production of alcohol-containing edible products (except for the wine materials); production of non-edible alcohol-containing products; production of wine (except for the natural wine, including the sparkling wine, carbonated wine, champaign) and /or wine materials; production of natural wine, including the sparkling wine, carbonated wine, champaign).
The Order endorses the lists of information for each type of the means of measurement that must be transmitted to the technical means of registration and transfer of the Joint State Automatic Information System of Registration.
Any means of measurement must provide for the transfer of the following information: name of the means of measurement; its serial number; date and time of outfitting of the main technological equipment with the means of measurement; code of the type of products; working regime; date and time of stopping of the means of measurement; date and time of renewal of operation of the means of measurement.
Registered in the Ministry of Justice of the Russian Federation on November 15, 2006. Reg. No. 8482.
The means of measurement are subdivided into the types depending on the destination of the technological equipment where they are installed (production of ethyl alcohol, including the denatured one; production of alcoholic products (except for the wine); production of alcohol-containing edible products (except for the wine materials); production of non-edible alcohol-containing products; production of wine (except for the natural wine, including the sparkling wine, carbonated wine, champaign) and /or wine materials; production of natural wine, including the sparkling wine, carbonated wine, champaign).
The Order endorses the lists of information for each type of the means of measurement that must be transmitted to the technical means of registration and transfer of the Joint State Automatic Information System of Registration.
Any means of measurement must provide for the transfer of the following information: name of the means of measurement; its serial number; date and time of outfitting of the main technological equipment with the means of measurement; code of the type of products; working regime; date and time of stopping of the means of measurement; date and time of renewal of operation of the means of measurement.
Registered in the Ministry of Justice of the Russian Federation on November 15, 2006. Reg. No. 8482.
Order of the Federal Fund of Obligatory Medical Insurance No. 134 of October 19, 2006 on the Amendments to the Order of the Federal Fund of Obligatory Medical Insurance No. 93 of December 31, 2004 on the Endorsement of the Procedure of Forming and Use of Resources of the Insurance Reserve out of Resources of Supplies of Medicines for Citizens
According to the Federal Law No. 178-FZ of July 17, 1997 on the state social aid, individual categories of citizens are entitled for the state social aid in the form of a set of social services that include also additional free medical aid envisaging among other things necessary medicines.
The financing of expenses to provide necessary medicines to citizens is provided at the expense of resources of the federal budget allocated by the Federal Fund of Obligatory Medical Insurance and transferred in the form of subventions to the territorial funds of obligatory medical insurance. If these resources are not sufficient, the insurance reserve is used.
The procedure of forming and use of resources of the insurance reserve includes provisions defining the procedure of decision taking to grant the resources of the insurance reserve to the territorial fund.
The given decision is taken by the Commission of the Federal Fund of Obligatory Medical Insurance for the Measures of Social Support of Individual Categories of Citizens on the basis of the request of the territorial fund submitted according to established form.
The Order also includes the list of documents forming an obligatory attachment to the request.
The Order invalidates the Order of the Federal Fund of Obligatory Medical Insurance No. 45 of April 27, 2005 having provided the earlier applied specimen of the request to finance expenses of social support to individual categories of citizens to provide necessary medicines at the expense of the insurance reserve.
Registered in the Ministry of Justice of the Russian Federation on November 15, 2006. Reg. No. 8475.
The financing of expenses to provide necessary medicines to citizens is provided at the expense of resources of the federal budget allocated by the Federal Fund of Obligatory Medical Insurance and transferred in the form of subventions to the territorial funds of obligatory medical insurance. If these resources are not sufficient, the insurance reserve is used.
The procedure of forming and use of resources of the insurance reserve includes provisions defining the procedure of decision taking to grant the resources of the insurance reserve to the territorial fund.
The given decision is taken by the Commission of the Federal Fund of Obligatory Medical Insurance for the Measures of Social Support of Individual Categories of Citizens on the basis of the request of the territorial fund submitted according to established form.
The Order also includes the list of documents forming an obligatory attachment to the request.
The Order invalidates the Order of the Federal Fund of Obligatory Medical Insurance No. 45 of April 27, 2005 having provided the earlier applied specimen of the request to finance expenses of social support to individual categories of citizens to provide necessary medicines at the expense of the insurance reserve.
Registered in the Ministry of Justice of the Russian Federation on November 15, 2006. Reg. No. 8475.
Order of the Ministry of the Industry and Power Supplies of the Russian Federation No. 256 of October 13, 2006 on the Endorsement of the Types of Power Stations with Differentiated Levels of the Maximum Economically Substantiated Expenses of Production of Electric Power (Regardless of the Power Source) Used to Identify the Cases of Manipulation of Prices at the Wholesale Market
In the transient period of reformation of the electric power industry, there is a system of identification of the cases of manipulation of prices for the electric power at the wholesale market.
When there are cases of manipulation of prices for electric power at the wholesale market by supplier, the total cost of the power rating for one or several estimate periods is reduced by the amount equal to the ratio of the cost of power sold by the supplier under regulated contracts in the appropriate estimate periods to the number of hours defined in the contract of connection to the trade system of the wholesale market.
The Order endorses the types of power stations with differentiated levels of the maximum economically substantiated expenses of production of electric power (regardless of the power source) used to identify the cases of manipulation of prices at the wholesale market.
The types are defined proceeding from the type of the power station (condensing power station, thermal power station, hydro power station, nuclear power station), types of sources of initial power used to produce electric power as the main or reserve fuel (gas, black oil, coal, peat, diesel fuel, hydro resources, nuclear fuel), pricing zone of the wholesale market of electric power in the transient period where the station is located.
Registered in the Ministry of Justice of the Russian Federation on November 17, 2006. Reg. No. 8508.
When there are cases of manipulation of prices for electric power at the wholesale market by supplier, the total cost of the power rating for one or several estimate periods is reduced by the amount equal to the ratio of the cost of power sold by the supplier under regulated contracts in the appropriate estimate periods to the number of hours defined in the contract of connection to the trade system of the wholesale market.
The Order endorses the types of power stations with differentiated levels of the maximum economically substantiated expenses of production of electric power (regardless of the power source) used to identify the cases of manipulation of prices at the wholesale market.
The types are defined proceeding from the type of the power station (condensing power station, thermal power station, hydro power station, nuclear power station), types of sources of initial power used to produce electric power as the main or reserve fuel (gas, black oil, coal, peat, diesel fuel, hydro resources, nuclear fuel), pricing zone of the wholesale market of electric power in the transient period where the station is located.
Registered in the Ministry of Justice of the Russian Federation on November 17, 2006. Reg. No. 8508.
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