Windfall tax for major companies to be introduced in Russia
Garant – Free Online Demo
Legal information system for your company.
Simply click on the button «Start working» and the system Legislation of Russia in English will be available for unlimited time.
Daily Monitoring of the Legislation
Monitoring of the Federal Legislation dated 6.12.2006
Federal Constitutional Law No. 5-FKZ of December 4, 2006 on the Amendments to the Federal Constitutional Law on the Military Courts of the Russian Federation
The amendments are stipulated by the adoption of the Federal Law No. 199-FZ of December 1, 2006 having specified the procedure of application to servicemen and citizens called up to the training exercises of the disciplinary action in the form of disciplinary arrest on the basis of the court ruling.
According to the amendments, the sphere of reference of the military courts shall include in addition materials of a major disciplinary offence which may result in a disciplinary arrest. The given materials shall be processed by the judge of the garrison military court personally.
Appeals against the decision of the garrison military court are processed by the judge of the district (fleet) military court personally.
The Federal Constitutional Law is entered into force from January 1, 2007.
According to the amendments, the sphere of reference of the military courts shall include in addition materials of a major disciplinary offence which may result in a disciplinary arrest. The given materials shall be processed by the judge of the garrison military court personally.
Appeals against the decision of the garrison military court are processed by the judge of the district (fleet) military court personally.
The Federal Constitutional Law is entered into force from January 1, 2007.
Federal Law No. 206-FZ of December 4, 2006 on the Amendments to the Federal Law on the Protection of Population and Territories against Emergency Situations of Natural and Technical Nature
The amendments are expected to improve protection of population against emergency situations through timely warning and operative informing of emergency situations, as well as through improvement of training of population for actions in emergency situations. The Law introduces the notion of "specialised technical means of warning and informing of population in the places of congestion", refines the main tasks of the joint state system of warning and elimination of emergency situations, as well as defines the procedure of installation of specialised technical means of warning and informing of population and the procedure of allocation of sites for their installation.
The Law refines the procedure of training of population for actions in emergency situations and the procedure of control of the mentioned training.
The Law refines the procedure of training of population for actions in emergency situations and the procedure of control of the mentioned training.
Federal Law No. 206-FZ of December 4, 2006 on the Amendments to the Federal Law on the Protection of Population and Territories against Emergency Situations of Natural and Technical Nature
The amendments are expected to improve protection of population against emergency situations through timely warning and operative informing of emergency situations, as well as through improvement of training of population for actions in emergency situations. The Law introduces the notion of "specialised technical means of warning and informing of population in the places of congestion", refines the main tasks of the joint state system of warning and elimination of emergency situations, as well as defines the procedure of installation of specialised technical means of warning and informing of population and the procedure of allocation of sites for their installation.
The Law refines the procedure of training of population for actions in emergency situations and the procedure of control of the mentioned training.
The Law refines the procedure of training of population for actions in emergency situations and the procedure of control of the mentioned training.
Federal Law No. 205-FZ of December 4, 2006 on the Amendments to Article 19 and 20 of the Federal Law on the Budget of the Pension Fund of the Russian Federation for the Year 2006
Changes the procedure of spending of resources of the federal budget handed over to the Pension Fund of the Russian Federation in 2006 to make monthly monetary payments and implement the measures of social support of the Heroes of the Soviet Union, Heroes of the Russian Federation, bearers of the Order of Glory, Heroes of Socialist Labour and the bearers of the Order of Labour Glory.
The budget of the Pension Fund of the Russian Federation for the year 2006 was endorsed before the adoption of the Federal Law No. 67-FZ of May 9, 2006 having introduced for the Heroes of Socialist Labour and the bearers of the Order of Labour Glory from July 1, 2006 the monthly monetary payment in the amount of Rbl 20,000, as well as having granted the right of choice of benefits in kind or the monthly monetary payment instead of the benefits in kind. The Law envisages in addition a free burying of the deceased (killed) Heroes of Socialist Labour and the bearer of the Order of Labour Glory and a headstone on his tomb at the expense of resources of the federal budget handed over for these purposes to the Pension Fund of the Russian Federation.
All mentioned additional benefits shall be financed in 2006 at the expense of resources handed over to the Pension Fund of the Russian Federation to make monthly monetary payments and implement the measures of social support of the Heroes of the Soviet Union and the Heroes of the Russian Federation, bearers of the Order of Glory, the Heroes of Socialist Labour and the bearers of the Order of Labour Glory.
The mentioned procedure shall apply to legal relations emerging from July 1, 2006.
The Law also invalidates the norms suspending from January 1 to December 31, 2006 the provisions of the Federal Law No. 5-FZ of January 9, 1997 on the social guarantees to the Heroes of Socialist Labour and the bearers of the Order of Glory on the financing of expenses pertaining to implementation of this Law.
The Federal Law is entered into force from the day of its official publication.
The budget of the Pension Fund of the Russian Federation for the year 2006 was endorsed before the adoption of the Federal Law No. 67-FZ of May 9, 2006 having introduced for the Heroes of Socialist Labour and the bearers of the Order of Labour Glory from July 1, 2006 the monthly monetary payment in the amount of Rbl 20,000, as well as having granted the right of choice of benefits in kind or the monthly monetary payment instead of the benefits in kind. The Law envisages in addition a free burying of the deceased (killed) Heroes of Socialist Labour and the bearer of the Order of Labour Glory and a headstone on his tomb at the expense of resources of the federal budget handed over for these purposes to the Pension Fund of the Russian Federation.
All mentioned additional benefits shall be financed in 2006 at the expense of resources handed over to the Pension Fund of the Russian Federation to make monthly monetary payments and implement the measures of social support of the Heroes of the Soviet Union and the Heroes of the Russian Federation, bearers of the Order of Glory, the Heroes of Socialist Labour and the bearers of the Order of Labour Glory.
The mentioned procedure shall apply to legal relations emerging from July 1, 2006.
The Law also invalidates the norms suspending from January 1 to December 31, 2006 the provisions of the Federal Law No. 5-FZ of January 9, 1997 on the social guarantees to the Heroes of Socialist Labour and the bearers of the Order of Glory on the financing of expenses pertaining to implementation of this Law.
The Federal Law is entered into force from the day of its official publication.
Federal Law No. 204-FZ of December 4, 2006 on the Amendments to Articles 87 and 89 of the Land Code of the Russian Federation
The Federal Law envisages that security zones of the objects of power-supply networks and other objects of the power-supply industry may be allocated on the lands of any category. The procedure of allocation of the mentioned security zones and use of appropriate land plots is defined by the Government of the Russian Federation.
Federal Law No. 203-FZ of December 4, 2006 on the Amendments to Individual Legislative Acts of the Russian Federation on Liabilities of Servicemen
The amendments improve the procedure of calling to account servicemen and citizenries called up to the training exercises for disciplinary and administrative violations. Disciplinary action in the form of the disciplinary arrest to the mentioned persons may be applied only on the basis of a court ruling. The Law specifies the grounds of disciplinary liability of servicemen and citizens called up to the training exercises, defines the circumstances that must be investigated when calling to account, evidence and rights of the persons called to account, as well as specifies the procedure of application of disciplinary actions, including the disciplinary arrest, and their execution.
The Law also amends the Code of Administrative Violations of the Russian Federation refining the grounds and procedure of calling to account the serviceman and citizens called up to the training exercises in cases of administrative violations.
The Federal Law is entered into force from January 1, 2007.
The Law also amends the Code of Administrative Violations of the Russian Federation refining the grounds and procedure of calling to account the serviceman and citizens called up to the training exercises in cases of administrative violations.
The Federal Law is entered into force from January 1, 2007.
Federal Law No. 202-FZ of December 4, 2004 on the Amendments to the Federal Law on the Science and the State Scientific and Technical Policy and the Federal Law on the Archive Activities in the Russian Federation
The amendments refine the legal status of the Russian Academy of Sciences, sectoral academies and their organisations and institutions. Thus, the charters of the mentioned academies are endorsed by the Government of the Russian Federation at the presentation of the general meeting of the appropriate academy. The President of the Russian Academy of Sciences, after being elected by the general meeting, is endorsed in his position by the President of the Russian Federation, and the president of the sectoral academy of sciences - by the Government of the Russian Federation.
In contrast to the existing definition of the Russian Academy of Sciences and the sectoral academies of sciences as academies with the state status, the Federal Law specifies that the mentioned academies are state academies of sciences.
The Law refines the procedure of financing of the fundamental scientific research carried out by the state academies of sciences. The state academies of sciences shall submit to the President of the Russian Federation and to the Government of the Russian Federation reports of the condition of the fundamental and applied sciences in the Russian Federation, reports of their scientific and financial activities, as well as proposals on the priority directions of development of science and research.
In contrast to the existing definition of the Russian Academy of Sciences and the sectoral academies of sciences as academies with the state status, the Federal Law specifies that the mentioned academies are state academies of sciences.
The Law refines the procedure of financing of the fundamental scientific research carried out by the state academies of sciences. The state academies of sciences shall submit to the President of the Russian Federation and to the Government of the Russian Federation reports of the condition of the fundamental and applied sciences in the Russian Federation, reports of their scientific and financial activities, as well as proposals on the priority directions of development of science and research.
Federal Law No. 201-FZ of December 4, 2006 on the Entry into Force of the Forest Code of the Russian Federation
The Forest Code of the Russian Federation is entered into force from January 1, 2007. According to the Federal Law, the lands of the forest fund are in the federal property.
Before expiry of the felling ticket and/or the forestry ticket, the lease contracts for the parts of forests and the contracts for gratuitous use of the parts of the forestry fund must be brought in compliance with the Forest Code.
The bodies of executive power may issue felling tickets, orders and/or forestry tickets valid until January 1, 2008 for short-term use of the forestry fund and carrying out forestry works. It is permitted to use forests on the basis of the forest planning documentation until adoption of the forestry regulations. It is also envisaged that forestry farms are reorganised into other organisational and legal forms, the lands of the forestry settlements are transferred into the lands of the residential settlements, first-group forests are converted into protection forests, as well as other measures.
The Government of the Russian Federation is ordered to issue until July 1, 2007 normative legal acts providing for the implementation of the provisions of the Forest Code, as well as to provide until February 1, 2007 for the transfer of the proprietary right of the Russian Federation for the forestry farms to the subjects of the Russian Federation.
To bring a number of federal laws in compliance with the Forest Code, the Civil Code is amended to exclude from it provisions recognising forests as a separate type of immovable property.
The Federal Law is entered into force from the day of its official publication with exceptions.
Before expiry of the felling ticket and/or the forestry ticket, the lease contracts for the parts of forests and the contracts for gratuitous use of the parts of the forestry fund must be brought in compliance with the Forest Code.
The bodies of executive power may issue felling tickets, orders and/or forestry tickets valid until January 1, 2008 for short-term use of the forestry fund and carrying out forestry works. It is permitted to use forests on the basis of the forest planning documentation until adoption of the forestry regulations. It is also envisaged that forestry farms are reorganised into other organisational and legal forms, the lands of the forestry settlements are transferred into the lands of the residential settlements, first-group forests are converted into protection forests, as well as other measures.
The Government of the Russian Federation is ordered to issue until July 1, 2007 normative legal acts providing for the implementation of the provisions of the Forest Code, as well as to provide until February 1, 2007 for the transfer of the proprietary right of the Russian Federation for the forestry farms to the subjects of the Russian Federation.
To bring a number of federal laws in compliance with the Forest Code, the Civil Code is amended to exclude from it provisions recognising forests as a separate type of immovable property.
The Federal Law is entered into force from the day of its official publication with exceptions.
Forest Code of the Russian Federation No. 200-FZ of December 4, 2006
Specifies the legal fundamentals of use, protection, conservation, reproduction of forests. The Forest Code preserves the state and municipal property right for the forest parts. The forest parts on the lands of the forest fund are federally owned.
The Forest Code defines the authority of the Russian Federation, subjects of the Russian Federation and municipal formations in the sphere of forest relations. Regulates the issue of transfer of part of the authority of the Russian Federation in the sphere of forest relations to the bodies of state power of the subjects of the Russian Federation.
Specifies the procedure of leasing of forest parts and purchase and sale of forest plantations, as well as defines the particulars of granting forest parts for permanent (unlimited) use and gratuitous use for a limited period of time.
To provide for the circulation of the forests parts, it is envisaged to keep cadastral records of the forest parts, the boundaries and characteristics being determined on the basis of forest plans.
A significant part of the Forest Code is dedicated to issues of management pertaining to use, protection conservation, reproduction of forests. The main units of such management are forestries and forest parks. The use of forests in forestries and forest parks is permitted in compliance with the forestry regulations and forest management projects. Forest planning and the keeping of the State Forest Register is envisaged.
The Code specifies an exhaustive list of the types of use of forests and regulate the particulars of each of them. Designation of forests is used to define the procedure of their management and the legal regime of protected forests, the ones in operation and the reserve ones, as well as envisages the measures of protection and conservation of forests, restoration and treatment of forests.
The Forest Code defines the authority of the Russian Federation, subjects of the Russian Federation and municipal formations in the sphere of forest relations. Regulates the issue of transfer of part of the authority of the Russian Federation in the sphere of forest relations to the bodies of state power of the subjects of the Russian Federation.
Specifies the procedure of leasing of forest parts and purchase and sale of forest plantations, as well as defines the particulars of granting forest parts for permanent (unlimited) use and gratuitous use for a limited period of time.
To provide for the circulation of the forests parts, it is envisaged to keep cadastral records of the forest parts, the boundaries and characteristics being determined on the basis of forest plans.
A significant part of the Forest Code is dedicated to issues of management pertaining to use, protection conservation, reproduction of forests. The main units of such management are forestries and forest parks. The use of forests in forestries and forest parks is permitted in compliance with the forestry regulations and forest management projects. Forest planning and the keeping of the State Forest Register is envisaged.
The Code specifies an exhaustive list of the types of use of forests and regulate the particulars of each of them. Designation of forests is used to define the procedure of their management and the legal regime of protected forests, the ones in operation and the reserve ones, as well as envisages the measures of protection and conservation of forests, restoration and treatment of forests.
Federal Law No. 197-FZ of December 1, 2006 on the Amendments to the Federal Law on the Federal Budget for the Year 2006
Adjusts the main characteristics of the federal budget for the year 2006 as a result of its execution for the first six months and preliminary assessment of execution for the 9 months of the current year.
The amendments to the budget of 2006 distribute additional incomes obtained in the current year to provide for the delivery of resources to recipients in proper time.
Expenses are fixed in the amount of Rbl 4,431,076,807.1 thousand, which is Rbl 160.96 billion or 3.8% greater than the endorsed figure. The incomes are endorsed in the amount of Rbl 6,170,484,600.0 thousand (Rbl 1,124.4 billion or 22.3% greater than the initial level) proceeding from the forecasted volume of the gross domestic product in the amount of Rbl 27,220 billion and the level of inflation (consumer prices) of 9.0% (December 2006 to December 2005).
The surplus of incomes over expenses makes Rbl 1,739,407,792.9 thousand, which is Rbl 963.4 billion greater (an increase of 2.24 times).
The growth of incomes by Rbl 1,124.4 billion is associated with the growth of prices for oil and gas. The main growth of incomes is attributed to the increase of expected receipts from the tax on extraction of mineral resources by 48.1%, profit tax from organisations by 40.8%, receipts from collection of customs duties by 39.4%. As a result, the tax incomes of the Treasury were received in excess of the planned ones by Rbl 404.2 billion, and non-tax incomes - by Rbl 696.1 billion, the budget expenses being increased by Rbl 160.96 billion. Deductions to the Stabilisation Fund increased by Rbl 816.5 billion or by 95.2% greater than the endorsed figure.
Rbl 8.2 billion will be allocated additionally to the budgets of the subjects of the Russian Federation, Rbl 17 billion - for the housing support to servicemen. The financing of the priority national projects will be increased by Rbl 14.6 billion. Out of them Rbl 4 billion is envisaged for the form-master functions in the framework of the national project "Education", Rbl 2.6 billion is allocated for the project "Health" to increase the earnings of doctors and nurses.
In inter-budget transfers, additional Rbl 8.8 billion will make subsidies for road construction, Rbl 1 billion for the undergrounds, Rbl 16.4 are allocated to equalise regional budgets, with nearly half of these resources - Rbl 7.4 billion - being allocated to support the budget of the Chechen Republic.
The subsidies in the sphere of agriculture will include Rbl 9.1 billion, Rbl 7.5 billion out of them to compensate for the expenses caused by the growing prices for fuels and lubricants, and Rbl 1.6 billion - to compensate for the losses of crops caused by frosts. Additional Rbl 24 billion are allocated for the national defence and Rbl 9.6 billion for the national security and law enforcement activities.
The Federal Law is entered into force from the day of its official publication.
The amendments to the budget of 2006 distribute additional incomes obtained in the current year to provide for the delivery of resources to recipients in proper time.
Expenses are fixed in the amount of Rbl 4,431,076,807.1 thousand, which is Rbl 160.96 billion or 3.8% greater than the endorsed figure. The incomes are endorsed in the amount of Rbl 6,170,484,600.0 thousand (Rbl 1,124.4 billion or 22.3% greater than the initial level) proceeding from the forecasted volume of the gross domestic product in the amount of Rbl 27,220 billion and the level of inflation (consumer prices) of 9.0% (December 2006 to December 2005).
The surplus of incomes over expenses makes Rbl 1,739,407,792.9 thousand, which is Rbl 963.4 billion greater (an increase of 2.24 times).
The growth of incomes by Rbl 1,124.4 billion is associated with the growth of prices for oil and gas. The main growth of incomes is attributed to the increase of expected receipts from the tax on extraction of mineral resources by 48.1%, profit tax from organisations by 40.8%, receipts from collection of customs duties by 39.4%. As a result, the tax incomes of the Treasury were received in excess of the planned ones by Rbl 404.2 billion, and non-tax incomes - by Rbl 696.1 billion, the budget expenses being increased by Rbl 160.96 billion. Deductions to the Stabilisation Fund increased by Rbl 816.5 billion or by 95.2% greater than the endorsed figure.
Rbl 8.2 billion will be allocated additionally to the budgets of the subjects of the Russian Federation, Rbl 17 billion - for the housing support to servicemen. The financing of the priority national projects will be increased by Rbl 14.6 billion. Out of them Rbl 4 billion is envisaged for the form-master functions in the framework of the national project "Education", Rbl 2.6 billion is allocated for the project "Health" to increase the earnings of doctors and nurses.
In inter-budget transfers, additional Rbl 8.8 billion will make subsidies for road construction, Rbl 1 billion for the undergrounds, Rbl 16.4 are allocated to equalise regional budgets, with nearly half of these resources - Rbl 7.4 billion - being allocated to support the budget of the Chechen Republic.
The subsidies in the sphere of agriculture will include Rbl 9.1 billion, Rbl 7.5 billion out of them to compensate for the expenses caused by the growing prices for fuels and lubricants, and Rbl 1.6 billion - to compensate for the losses of crops caused by frosts. Additional Rbl 24 billion are allocated for the national defence and Rbl 9.6 billion for the national security and law enforcement activities.
The Federal Law is entered into force from the day of its official publication.
Order of the Ministry of Internal Affairs of the Russian Federation No. 860 of October 28, 2006 on the Endorsement of the Manual on the Organisation of Professional Training of Employees of the Bodies of Internal Affairs of the Russian Federation
The document is adopted to improve professional training of employees of the bodies of internal affairs of the Russian Federation. The manual is intended for the rank-and-file and commanders of the bodies of internal affairs. It defines the main tasks of professional training, for example, bringing up proficient personnel, building professional awareness.
The general guidance of professional training of employees is vested in the Department of Personnel Supply of the Ministry of Internal Affairs of Russia, and the direct one - in the appropriate divisions of personnel management and education work of the bodies (divisions, institutions) of internal affairs.
The Order describes the cases requiring control of organisation and condition of professional training of employees. Defines the rules, time limits of special professional training. It is envisaged for the persons occupying positions of non-rated men, junior, medium-level and senior commanders.
Additional professional training includes professional development, retraining, probation. Professional development measures must be arranged at least once in five years during the whole period of service of employees. Retraining of individual categories of employees must be carried out on the obligatory basis when transferred to another position.
The training in the course of the operative service consists of the service training (public, special) and the combat one (shooting, physical training, civil defence). The Order defines the forms, procedure of organisation, as well as the rules of registration, control and assessment of the service and combat training.
Registered in the Ministry of Justice of the Russian Federation on December 4, 2006. Reg. No. 8557.
The general guidance of professional training of employees is vested in the Department of Personnel Supply of the Ministry of Internal Affairs of Russia, and the direct one - in the appropriate divisions of personnel management and education work of the bodies (divisions, institutions) of internal affairs.
The Order describes the cases requiring control of organisation and condition of professional training of employees. Defines the rules, time limits of special professional training. It is envisaged for the persons occupying positions of non-rated men, junior, medium-level and senior commanders.
Additional professional training includes professional development, retraining, probation. Professional development measures must be arranged at least once in five years during the whole period of service of employees. Retraining of individual categories of employees must be carried out on the obligatory basis when transferred to another position.
The training in the course of the operative service consists of the service training (public, special) and the combat one (shooting, physical training, civil defence). The Order defines the forms, procedure of organisation, as well as the rules of registration, control and assessment of the service and combat training.
Registered in the Ministry of Justice of the Russian Federation on December 4, 2006. Reg. No. 8557.
Order of the Federal Tax Service No. SAE-3-10/777@ of November 9, 2006 on the Endorsement of the Form of the Slip of Acceptance of Cash by the Local Administration from Taxpayers (Tax Agents) Being Natural Persons in Payment of Taxes (Fees), Penalties and Fines Administered by the Tax Bodies
According to the Federal Law No. 137-FZ of July 27, 2006 amending Parts 1 and 2 of the Tax Code of the Russian Federation, from January 1, 2007, the local administration and organisations of the federal postal communication assume the duty to accept taxes from taxpayers being natural persons and hand out the slips confirming acceptance of this money.
In this connection, the given Order endorses the form of the slip of acceptance of cash by the local administration from taxpayers (tax agents) being natural persons in payment of taxes (fees), penalties and fines administered by the tax bodies. The document also contains recommendations on the filling of the mentioned form of the slip.
Provisions of the Order are entered into force from January 1, 2007.
Registered in the Ministry of Justice of the Russian Federation on December 4, 2006. Reg. No. 8555.
In this connection, the given Order endorses the form of the slip of acceptance of cash by the local administration from taxpayers (tax agents) being natural persons in payment of taxes (fees), penalties and fines administered by the tax bodies. The document also contains recommendations on the filling of the mentioned form of the slip.
Provisions of the Order are entered into force from January 1, 2007.
Registered in the Ministry of Justice of the Russian Federation on December 4, 2006. Reg. No. 8555.
Order of the Ministry of Finance of the Russian Federation No. 138n of November 7, 2006 on the Endorsement of the Form of the Act of the Check of the Process of Denaturing of (Introduction of Denaturing Agents in) Ethyl Alcohol and Alcohol-Containing Non-Edible Products and the Content of Denaturing Agents in Them and Its Filling Procedure
From January 1, 2006, the process of denaturing of (introduction of denaturing agents in) ethyl alcohol and alcohol-containing non-edible products, as well as the content of denaturing agents in them, are subject to the state control.
The state control is carried out by officials of the territorial tax bodies in the form of planned and extraordinary checks carried out in organisations engaged in appropriate activities and possessing licenses for production, storage and delivery of produced ethyl alcohol, including the denatured one, and/or production, storage and delivery of produced alcohol-containing non-edible products.
The Order endorses the form of the act of the carried out check of the process of denaturing of (introduction of denaturing agents in) ethyl alcohol and alcohol-containing non-edible products and the content of denaturing agents in them, as well as its filling procedure.
The mentioned act is drawn up by the official of the tax body after getting the protocol of the presence and concentration of denaturing agents in the denatured ethyl alcohol and/or denatured alcohol-containing non-edible products from the laboratory of chemical and technological control of production of ethyl alcohol and alcohol-containing products.
Registered in the Ministry of Justice of the Russian Federation on November 30, 2006. Reg. No. 8545.
The state control is carried out by officials of the territorial tax bodies in the form of planned and extraordinary checks carried out in organisations engaged in appropriate activities and possessing licenses for production, storage and delivery of produced ethyl alcohol, including the denatured one, and/or production, storage and delivery of produced alcohol-containing non-edible products.
The Order endorses the form of the act of the carried out check of the process of denaturing of (introduction of denaturing agents in) ethyl alcohol and alcohol-containing non-edible products and the content of denaturing agents in them, as well as its filling procedure.
The mentioned act is drawn up by the official of the tax body after getting the protocol of the presence and concentration of denaturing agents in the denatured ethyl alcohol and/or denatured alcohol-containing non-edible products from the laboratory of chemical and technological control of production of ethyl alcohol and alcohol-containing products.
Registered in the Ministry of Justice of the Russian Federation on November 30, 2006. Reg. No. 8545.
Order of the Ministry of Finance of the Russian Federation No. 136n of November 7, 2006 on the Endorsement of the Form of the Tax Declaration for the Value Added Tax and Its Filling Procedure
Endorses a new form of the tax declaration for the profit tax (KND Form 1151001) and its filling instruction.
The tax declaration is submitted by taxpayer organisations and independent entrepreneurs, as well as the tax agents, to the tax bodies at the place of their registration as a taxpayer (tax agent) no later than the 20th of the month following the expired tax period.
For taxpayers (tax agents) with the monthly amounts of receipts from sale of commodities (works, services) during the quarter before tax not greater than two million roubles, the tax period is fixed as a quarter.
The Order is entered into force beginning with the tax declaration for January and the first quarter of 2007.
Registered in the Ministry of Justice of the Russian Federation on November 30, 2006. Reg. No. 8544.
The tax declaration is submitted by taxpayer organisations and independent entrepreneurs, as well as the tax agents, to the tax bodies at the place of their registration as a taxpayer (tax agent) no later than the 20th of the month following the expired tax period.
For taxpayers (tax agents) with the monthly amounts of receipts from sale of commodities (works, services) during the quarter before tax not greater than two million roubles, the tax period is fixed as a quarter.
The Order is entered into force beginning with the tax declaration for January and the first quarter of 2007.
Registered in the Ministry of Justice of the Russian Federation on November 30, 2006. Reg. No. 8544.
Order of the Federal Customs Service No. 1087 of November 1, 2006 on the Endorsement of the Form of the Tax Declaration for the Car (Transport Vehicle) and Its Filling Procedure
According to the actual customs legislation, natural persons must declare transport vehicles in writing.
The Order of the Federal Customs Service of Russia endorses a new form of the customs declaration for the car (transport vehicle), as well as its filling procedure.
The new form of the declaration, in contrast to the previous one, is intended for use for declaring not only the car, but also the transport vehicles for which the customs bodies issue certificates of transport vehicles, certificates of chassis and certificates of self-propelled vehicles. The declaring applies to the cars and transport vehicles imported using any method (except for the imported temporarily) to the territory of the Russian Federation; exported from the Russian Federation in unaccompanied luggage; imported temporarily if the natural persons having imported them decide to register them for release for free circulation on the customs territory of the Russian Federation.
The Order of the State Customs Committee of Russia No. 688 of June 17, 2004 on the endorsement of the form of the customs declaration for the car and the filling procedure for the customs declaration for the car is invalidated.
The Order is entered into force 90 days after the day of its official publication.
Registered in the Ministry of Justice of the Russian Federation on November 30, 2006. Reg. No. 8539.
The Order of the Federal Customs Service of Russia endorses a new form of the customs declaration for the car (transport vehicle), as well as its filling procedure.
The new form of the declaration, in contrast to the previous one, is intended for use for declaring not only the car, but also the transport vehicles for which the customs bodies issue certificates of transport vehicles, certificates of chassis and certificates of self-propelled vehicles. The declaring applies to the cars and transport vehicles imported using any method (except for the imported temporarily) to the territory of the Russian Federation; exported from the Russian Federation in unaccompanied luggage; imported temporarily if the natural persons having imported them decide to register them for release for free circulation on the customs territory of the Russian Federation.
The Order of the State Customs Committee of Russia No. 688 of June 17, 2004 on the endorsement of the form of the customs declaration for the car and the filling procedure for the customs declaration for the car is invalidated.
The Order is entered into force 90 days after the day of its official publication.
Registered in the Ministry of Justice of the Russian Federation on November 30, 2006. Reg. No. 8539.
Contact Us
Leave us a message