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 27.11.2006
Decision of the Government of the Russian Federation No. 702 of November 20, 2006 on the Endorsement of the Rules for the Federal Bodies of Executive Power to Determine the Reasons of Violation of Legislation on the City Planning Activities
The rules regulate the procedure of determination of the reasons of violation of the legislation on the city planning activities in cases of incurred damage on the life and health of natural persons, property of natural persons and legal entities in the course of construction, reconstruction, capital repair of objects using nuclear power (including nuclear plants, points of storage of nuclear materials and radio active substances), hazardous industrial objects, communication lines (including linear cable structures), other hazardous, technically complicated and unique objects, objects information of which comprises the state secret, defence and security objects.
The rules apply to relations that are not regulated by the legislation of the Russian Federation in the sphere of protection of population and territories against emergency situations, legislation of the Russian Federation on the safety of hydro technical structures and legislation of the Russian Federation on industrial safety of hazardous industrial objects, as well as the technical regulations.
To determine the reasons of violations, the Federal Service of Ecological, Technological and Nuclear Enforcement (Ministry of Defence of Russia for the objects of the military infrastructure of the Armed Forces of the Russian Federation) forms a technical commission to solve the following tasks: determination of the fact of the violation and its reasons; determination of the nature of incurred damage, its amount; determination of the causal connection between the violation of the legislation and the incurred damage, responsibility of persons; determination of measures to restore favourable conditions for human activities.
A statement is drawn up as a result of the work of the technical commission to be endorsed by the body of state construction enforcement.
The rules apply to relations that are not regulated by the legislation of the Russian Federation in the sphere of protection of population and territories against emergency situations, legislation of the Russian Federation on the safety of hydro technical structures and legislation of the Russian Federation on industrial safety of hazardous industrial objects, as well as the technical regulations.
To determine the reasons of violations, the Federal Service of Ecological, Technological and Nuclear Enforcement (Ministry of Defence of Russia for the objects of the military infrastructure of the Armed Forces of the Russian Federation) forms a technical commission to solve the following tasks: determination of the fact of the violation and its reasons; determination of the nature of incurred damage, its amount; determination of the causal connection between the violation of the legislation and the incurred damage, responsibility of persons; determination of measures to restore favourable conditions for human activities.
A statement is drawn up as a result of the work of the technical commission to be endorsed by the body of state construction enforcement.
Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-05-01-04/311 of November 13, 2006
Describes the procedure of payment of the incomes tax from natural persons, uniform social tax and insurance contributions for obligatory pension insurance from incomes of employees of separate divisions.
The parent organisation must pay the incomes tax from natural persons both at the place of its location and the place of location of the separate divisions, with the amount of tax from incomes obtained by employees of separate divisions being transferred to the budget at the place of location of separate divisions. Information on the incomes of natural persons - employees of both the parent organisation and the separate divisions - must be submitted by the parent organisation at the place of its registration.
If the organisation opens separate divisions on the territory of the Russian Federation that do not have a separate balance and payment account, the duty to pay the uniform social tax and insurance contributions for obligatory pension insurance, as well as submit appropriate estimates and declarations, rests with the parent organisation for the whole of it, including the above separate divisions, at the place of its location.
The parent organisation must pay the incomes tax from natural persons both at the place of its location and the place of location of the separate divisions, with the amount of tax from incomes obtained by employees of separate divisions being transferred to the budget at the place of location of separate divisions. Information on the incomes of natural persons - employees of both the parent organisation and the separate divisions - must be submitted by the parent organisation at the place of its registration.
If the organisation opens separate divisions on the territory of the Russian Federation that do not have a separate balance and payment account, the duty to pay the uniform social tax and insurance contributions for obligatory pension insurance, as well as submit appropriate estimates and declarations, rests with the parent organisation for the whole of it, including the above separate divisions, at the place of its location.
Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-11-04/2/235 of November 13, 2006
Provides explanations on the procedure of application from January 1, 2006 of the simplified system of taxation by the payers being participants in a contract of simple partnership (contract of joint activities) or a contract of trust control of property.
From January 1, 2006, the payers of the uniform tax being participants of the contract of simple partnership (contract of joint activities) or a contract of trust control of property must use as object of taxation incomes reduced by the amount of expenses. The payers having switched over to the simplified system of taxation from January 1, 2003 and having chosen incomes as object of taxation may change the object of taxation from January 1, 2006 while notifying of it the tax bodies no later than December 20, 2005.
If the taxpayer applied the simplified system of taxation with incomes as object of taxation from January 1, 2003, he could change the object of taxation for incomes less expenses from January 1, 2006 and be a participant of the simple partnership (contract of joint activities) or contract of trust control of property.
If the three-year term of application of the mentioned objects of taxation did not expire as of January 1, 2006 with the taxpayer being a participant of the contract of simple partnership (contract of joint activities) or a contract of trust control of property having chosen incomes as object of taxation, he must terminate from January 1, 2006 his participation in the contract of simple partnership (contract of joint activities) or the contract of trust control of property or switch over to the common taxation regime.
From January 1, 2006, the payers of the uniform tax being participants of the contract of simple partnership (contract of joint activities) or a contract of trust control of property must use as object of taxation incomes reduced by the amount of expenses. The payers having switched over to the simplified system of taxation from January 1, 2003 and having chosen incomes as object of taxation may change the object of taxation from January 1, 2006 while notifying of it the tax bodies no later than December 20, 2005.
If the taxpayer applied the simplified system of taxation with incomes as object of taxation from January 1, 2003, he could change the object of taxation for incomes less expenses from January 1, 2006 and be a participant of the simple partnership (contract of joint activities) or contract of trust control of property.
If the three-year term of application of the mentioned objects of taxation did not expire as of January 1, 2006 with the taxpayer being a participant of the contract of simple partnership (contract of joint activities) or a contract of trust control of property having chosen incomes as object of taxation, he must terminate from January 1, 2006 his participation in the contract of simple partnership (contract of joint activities) or the contract of trust control of property or switch over to the common taxation regime.
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