Windfall tax for major companies to be introduced in Russia
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Monitoring of the Federal Legislation dated 12.12.2006
Decision of the Government of the Russian Federation No. 753 of December 8, 2006 on the Application of Export Customs Duties for Raw Oil Exported from the Territory of the Russian Federation to the Republic of Belarus
Applies the rates of export customs duties endorsed by the Decision of the Government of the Russian Federation No. 695 of November 16, 2006 for raw oil and oil products from bituminous materials (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 2709 00) exported from the Russian Federation to the Republic of Belarus. The given measure is introduced because of withdrawal of the Republic of Belarus from the Agreement on the procedure of distribution and transfer to the appropriate budgets of the Russian Federation and the Republic of Belarus of the export customs duties for the products made of Russian raw materials and exported by Belarus enterprises of May 12, 1995. The Decision is entered into force from January 1, 2007.
Decision of the Plenum of the Higher Arbitration Court of the Russian Federation No. 57 of November 30, 2006 on Some Issues of Claims of Capitalised Payments in Cases of Bankruptcy
One of the examined issues is the case when the debtor is an insurant under obligatory social insurance against industrial accidents and occupational diseases. The claims of parties to whom such debtor is liable for the damage to life and health in insured cases may be registered as claims of first-priority creditors only for the amount exceeding the insurance backing (insured reimbursement of damage) the mentioned persons are entitled for in compliance with the law on obligatory insurance. In this case, the Social Insurance Fund providing security under obligatory social insurance to the insured and other parties entitled for insurance payments may claim from the debtor insurant recognised as bankrupt capitalisation of payments to the mentioned persons and paying out of the capitalised amount to the Fund. Such Fund's claim is not a claim of the first-priority creditor citizen transferred to the Russian Federation and must be qualified as a claim of the third-priority creditor. The citizen's consent for the m
entioned claim is not required.
The claims of citizens to whom the bankrupt debtor is liable for the damage to life and health and who are not the insured or other persons entitled for insurance payments under obligatory social insurance, as well as the claims of the insured in the amounts exceeding the insurance backing, are included in the claims of the first-priority creditors. If, with the citizen's consent to whom the debtor is liable for the damage to life and health and who is not being the insured or another person entitled for insurance payments, the claims right belonging to him is transferred to the Russian Federation, the claim to the debtor on its behalf in the form of capitalised payments may be presented by the Federal Tax Service of Russia as the body authorised to present claims of the Russian Federation in obligatory payments and monetary obligations in cases of bankruptcy. In this case, the duties transferred to the Russian Federation are executed at the expense of the state, and - after the Government of the Russian Fede ration defines the state body authorised to carry out appropriate payments - by the mentioned body.
The claims of citizens to whom the bankrupt debtor is liable for the damage to life and health and who are not the insured or other persons entitled for insurance payments under obligatory social insurance, as well as the claims of the insured in the amounts exceeding the insurance backing, are included in the claims of the first-priority creditors. If, with the citizen's consent to whom the debtor is liable for the damage to life and health and who is not being the insured or another person entitled for insurance payments, the claims right belonging to him is transferred to the Russian Federation, the claim to the debtor on its behalf in the form of capitalised payments may be presented by the Federal Tax Service of Russia as the body authorised to present claims of the Russian Federation in obligatory payments and monetary obligations in cases of bankruptcy. In this case, the duties transferred to the Russian Federation are executed at the expense of the state, and - after the Government of the Russian Fede ration defines the state body authorised to carry out appropriate payments - by the mentioned body.
Order of the Federal Service for Tariff Rates No. 286-e/9 of November 17, 2006 on the Endorsement of the Procedure of Building and Keeping of the Federal Information Register of Guaranteed Suppliers and Zones of Their Activities
The Federal Service for Tariff Rates is empowered with authority to keep the Federal Information Register of Guaranteed Suppliers and Zones of Their Activities. The Register is a joint information database containing on paper and in the electronic form information on organisations (legal entities) having acquired the status of a guaranteed supplier, as well as the zones and time limits of their activities as guaranteed suppliers. Guaranteed suppliers include power sale (power supply) organisations obliged to conclude the contracts of purchase and sale for electric power with any consumers having applied to them.
Information necessary for the building and keeping of the Register is provided by the authorised bodies of executive power of the subjects of the Russian Federation. The procedure specifies the list of such information, as well as the procedure of inclusion (exclusion) of guaranteed suppliers in (from) the Register.
Organisations included in the Register, as well as other interested legal entities and natural persons may get excerpts from the Register. Decisions of the Federal Service for Tariff Rates of Russia including (excluding) guaranteed suppliers in (from) the Register must be published in the official source of the Federal Service for Tariff Rates of Russia and on the information site of the Federal Service for Tariff Rates of Russia in the Internet.
Registered in the Ministry of Justice of the Russian Federation on December 8, 2006. Reg. No. 8576.
Information necessary for the building and keeping of the Register is provided by the authorised bodies of executive power of the subjects of the Russian Federation. The procedure specifies the list of such information, as well as the procedure of inclusion (exclusion) of guaranteed suppliers in (from) the Register.
Organisations included in the Register, as well as other interested legal entities and natural persons may get excerpts from the Register. Decisions of the Federal Service for Tariff Rates of Russia including (excluding) guaranteed suppliers in (from) the Register must be published in the official source of the Federal Service for Tariff Rates of Russia and on the information site of the Federal Service for Tariff Rates of Russia in the Internet.
Registered in the Ministry of Justice of the Russian Federation on December 8, 2006. Reg. No. 8576.
Order of the Federal Service for Tariff Rates No. 302-e/5 of November 24, 2006 on the Endorsement of the Methodology Directions for the Calculation of the Sales Mark-ups of Guaranteed Suppliers of Electric Power
According to the main principles of price forming for electric and thermal power, regulated tariff rates (prices) for electric power supplied to consumers include, apart from the weighted mean of the cost of the unit of electric power and the cost of delivery of the unit of electric power, the sales mark-up of the guaranteed supplier.
The Order defines the procedure of calculation of the sales mark-ups of guaranteed suppliers of electric power. The amount of the sales mark-up of guaranteed suppliers is calculated by the bodies of executive power of the subjects of the Russian Federation in charge of the state regulation of tariff rates proceeding from the need to compensate to the guaranteed suppliers expenses pertaining to regulated activities - supplies of electric power to consumers - and provide for economically substantiated profits. The amount of the sales mark-up is determined proceeding from the necessary gross receipts of the guaranteed supplier in the estimated period of regulation and the total volume of electric power supplied in the estimated period by the guaranteed supplier to all consumers. The Order provides formulae for the calculation of the rate of the sales mark-up for consumers of all tariff groups (except for the population), as well as for the servicing of a single supply point of electric power and for the supply o f one kilowatt-hour of electric power.
Registered in the Ministry of Justice of the Russian Federation on December 8, 2006. Reg. No. 8575.
The Order defines the procedure of calculation of the sales mark-ups of guaranteed suppliers of electric power. The amount of the sales mark-up of guaranteed suppliers is calculated by the bodies of executive power of the subjects of the Russian Federation in charge of the state regulation of tariff rates proceeding from the need to compensate to the guaranteed suppliers expenses pertaining to regulated activities - supplies of electric power to consumers - and provide for economically substantiated profits. The amount of the sales mark-up is determined proceeding from the necessary gross receipts of the guaranteed supplier in the estimated period of regulation and the total volume of electric power supplied in the estimated period by the guaranteed supplier to all consumers. The Order provides formulae for the calculation of the rate of the sales mark-up for consumers of all tariff groups (except for the population), as well as for the servicing of a single supply point of electric power and for the supply o f one kilowatt-hour of electric power.
Registered in the Ministry of Justice of the Russian Federation on December 8, 2006. Reg. No. 8575.
Direction of the Central Bank of Russia No. 1746-U of November 23, 2006 on the Amendments to the Direction of the Bank of Russia No. 1614-U of September 19, 2005 on the Procedure of Handing out of Memorial and Investment Coins to Resident Credit Organisations by the Bank of Russia
According to the amendments, the handing out of coins to resident credit organisations is permitted not only for the divisions of the territorial institutions of the Bank of Russia and interregional storages of the Central Storage of the Bank of Russia, but also directly for the head storage - the Central Storage of the Bank of Russia.
The orders for the necessary amount of coins for the credit organisation may be signed not only by the head or deputy head of the credit organisation, but also by other employees of the organisation if authorised with a proxy.
A new form of specification for the memorial and investment coins is introduced to be sent to the credit organisation after receiving an order from it, the one for the memorial coins being drawn up separately from the one for the investment coins. In contrast to the specification for the memorial coins, which is sent to the credit organisation no later than within 10 days as before, the specification for the investment coins has a three-day limit for sending.
The requirement to apply the form envisaged in the Regulation of the Bank of Russia No. 199-P of October 9, 2002 to draw up the proxy is abandoned. Instead, there is a list of obligatory information that must be present in the given proxy: the number and date of drawing up of the specification for the coins, their cost in release prices of the Bank of Russia.
The Direction is entered into force 10 days after the day of official publication in the Herald of the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on December 8, 2006. Reg. No. 8571.
The orders for the necessary amount of coins for the credit organisation may be signed not only by the head or deputy head of the credit organisation, but also by other employees of the organisation if authorised with a proxy.
A new form of specification for the memorial and investment coins is introduced to be sent to the credit organisation after receiving an order from it, the one for the memorial coins being drawn up separately from the one for the investment coins. In contrast to the specification for the memorial coins, which is sent to the credit organisation no later than within 10 days as before, the specification for the investment coins has a three-day limit for sending.
The requirement to apply the form envisaged in the Regulation of the Bank of Russia No. 199-P of October 9, 2002 to draw up the proxy is abandoned. Instead, there is a list of obligatory information that must be present in the given proxy: the number and date of drawing up of the specification for the coins, their cost in release prices of the Bank of Russia.
The Direction is entered into force 10 days after the day of official publication in the Herald of the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on December 8, 2006. Reg. No. 8571.
Order of the Ministry of Information Technologies and Communication of the Russian Federation No. 152 of November 23, 2006 on the Endorsement of the Rules of Application of User Stations (Mobile Ground User Station) of Low-Orbit Systems of Mobile Satellite Communication with Time and Frequency Channel Separation
Endorses the rules specifying obligatory requirements to the user stations (mobile ground user stations) of low-orbit systems of mobile satellite communication with time and frequency channel separation applied in a public-use communication network and technological communication networks if connected to a public-use communication network.
User stations are subject to compliance declaring and are used in the radio frequency bands permitted for use by the State Commission for Radio Frequencies.
The Order provides requirements to parameters of: radio interface of user stations, level of EIRP of out-of-band and stray emissions of the user station, resistance of user station to climatic impact, resistance to mechanical impact, as well as the requirements to power supply parameters of the user station. Compliance with individual parameters is certified by accredited laboratories (centres).
Registered in the Ministry of Justice of the Russian Federation on December 6, 2006. Reg. No. 8568.
User stations are subject to compliance declaring and are used in the radio frequency bands permitted for use by the State Commission for Radio Frequencies.
The Order provides requirements to parameters of: radio interface of user stations, level of EIRP of out-of-band and stray emissions of the user station, resistance of user station to climatic impact, resistance to mechanical impact, as well as the requirements to power supply parameters of the user station. Compliance with individual parameters is certified by accredited laboratories (centres).
Registered in the Ministry of Justice of the Russian Federation on December 6, 2006. Reg. No. 8568.
Order of the Federal Service for the State Defence Order No. 321 of November 7, 2006 on the Officials of the Federal Service for the State Defence Order Authorised to Draw up the Protocols of Administrative Violations
Officials of the central office of the Federal Service for the State Defence Order authorised to draw up the protocols of individual administrative violations shall include the deputy chief of the department of the Service, chief of section of the department of the Service, his deputy, officials of the Service authorised to carry out control measures.
Registered in the Ministry of Justice of the Russian Federation on December 6, 2006. Reg. No. 8562.
Registered in the Ministry of Justice of the Russian Federation on December 6, 2006. Reg. No. 8562.
Order of the Ministry of Transport of the Russian Federation No. 127 of October 23, 2006 on the Measures to Implement the Agreement on Introduction of the International Certificate of Weighing of Cargo Transport Vehicles on the Territories of Member-States of the Commonwealth of Independent States
The Agreement signed in Cholpon Ata on April 16, 2004 introduces international certificate of weighing of cargo transport vehicles on the territories of the member-states of the Commonwealth of Independent States to simplify the procedure of crossing the borders of the given states for the purposes of international highway cargo transportation to avoid multiple weighing of transport vehicles.
The Federal Service of Enforcement in the Sphere of Transport is ordered to provide for the issue of the international certificate at weighing stations. The Order provides the form of the international certificate and the list of the mentioned weighing stations.
Registered in the Ministry of Justice of the Russian Federation on December 6, 2006. Reg. No. 8558.
The Federal Service of Enforcement in the Sphere of Transport is ordered to provide for the issue of the international certificate at weighing stations. The Order provides the form of the international certificate and the list of the mentioned weighing stations.
Registered in the Ministry of Justice of the Russian Federation on December 6, 2006. Reg. No. 8558.
Letter of the Ministry of Finance of the Russian Federation No. 03-11-02/272 of December 8, 2006
Explains the procedure of application in 2006 and 2007 of the deflator coefficient in the calculation of the limiting amount of incomes permitting the taxpayer to switch over to the simplified system of taxation. When switching over to the simplified system of taxation, the limiting amount of incomes of the organisation is subject to indexing by the deflator coefficient specified on the annual basis for each subsequent calendar year and taking account of the change of consumer prices for commodities (works, services) in the Russian Federation in the previous calendar year, as well as the deflator coefficients applied earlier. According to the actual tax legislation, the mentioned limiting amount of incomes of the organisation makes Rbl 15 million as a result of 9 months of the year of submission of the application by the organisation for the switchover to the simplified system of taxation.
In the mentioned procedure, the indexing applies to the limiting amount of incomes of the taxpayer not greater than Rbl 20 million (both an organisation and independent entrepreneur) restricting the right of application of the simplified system of taxation as a result of the reporting (tax) period.
The Ministry of Economic Development of Russia publishes annually the deflator coefficient for the following year in Rossiyskaya Gazeta. The deflator coefficient for the year 2006 is fixed in the amount of 1.132. Thus, the limiting amount of incomes in 2006 restricting the right of switchover of organisations to the simplified system of taxation from January 1, 2007 is equal to Rbl 16,980 thousand (Rbl 15 million x 1.132). The limiting amount of taxpayer incomes restricting the right of application of the simplified system of taxation as a result of the reporting (tax) period in 2006 is equal to Rbl 22,640 thousand (Rbl 20 million x 1.132).
The deflator coefficient for the year 2007 is defined in the amount of 1.241. In 2007, the limiting amount of incomes as a result of 9 months of 2007 restricting the right of switchover of organisations to the simplified system of taxation from January 1, 2008 is equal to Rbl 18,615 thousand, the limiting amount of taxpayer incomes restricting the right of application of the simplified system of taxation as a result of the reporting (tax) period in 2007 is equal to Rbl 24,820 thousand.
In the mentioned procedure, the indexing applies to the limiting amount of incomes of the taxpayer not greater than Rbl 20 million (both an organisation and independent entrepreneur) restricting the right of application of the simplified system of taxation as a result of the reporting (tax) period.
The Ministry of Economic Development of Russia publishes annually the deflator coefficient for the following year in Rossiyskaya Gazeta. The deflator coefficient for the year 2006 is fixed in the amount of 1.132. Thus, the limiting amount of incomes in 2006 restricting the right of switchover of organisations to the simplified system of taxation from January 1, 2007 is equal to Rbl 16,980 thousand (Rbl 15 million x 1.132). The limiting amount of taxpayer incomes restricting the right of application of the simplified system of taxation as a result of the reporting (tax) period in 2006 is equal to Rbl 22,640 thousand (Rbl 20 million x 1.132).
The deflator coefficient for the year 2007 is defined in the amount of 1.241. In 2007, the limiting amount of incomes as a result of 9 months of 2007 restricting the right of switchover of organisations to the simplified system of taxation from January 1, 2008 is equal to Rbl 18,615 thousand, the limiting amount of taxpayer incomes restricting the right of application of the simplified system of taxation as a result of the reporting (tax) period in 2007 is equal to Rbl 24,820 thousand.
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