Windfall tax for major companies to be introduced in Russia
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Monitoring of the Federal Legislation dated 27.12.2006
Order (12051203) of the Judicial Department of the Supreme Court of the Russian Federation No. 135 of December 13, 2006 on the Endorsement of the Regulation on the Open Contests
The actual legislation introduced a uniform procedure for placing the orders for supplies of commodities, carrying out works, rendering service for the state and municipal needs implying certain needs necessary to fulfil the functions of the Russian Federation or solve the issues of local significance financed from the budgets of appropriate level and extra-budgetary sources.
To provide for an efficient placing of orders for supplies of commodities, carrying out works, rendering services for the needs of the courts of general jurisdiction, military courts and the office of the Judicial Department of the Supreme Court of the Russian Federation, endorses the Regulation on the open contests "Voluntary Medical Insurance for the Judges of the Federal Courts of General Jurisdiction and Justices of the Peace, Including Those on Retirement, As Well As the Members of Their Families in 2007", "Obligatory State Insurance of Life and Health of the Judges of the Federal Courts of General Jurisdiction, Justices of the Peace, Including Those on Retirement, in 2007" and "Obligatory State Insurance of the Proprietary Interests of the Judges of the Federal Courts of General Jurisdiction, Justices of the Peace and Judges of the Military Courts in 2007".
The Regulation covers the activities of the Contest Commission of the Judicial Department, relations of the Commission with the structural divisions of the Judicial Department and the contest participants.
The Order defines the legal status, functions and authority of the Contest Commission. Regulates the procedure of carrying out of the contest to place the order. Specifies the authority in the framework of the contest of the structural divisions, Director General and the Legal Section of the Judicial Department. Defines the overall period of signing of the state contract which may not be greater than 20 days from the day of signing of the protocol of assessment and comparison of applications for participation in the contest.
To provide for an efficient placing of orders for supplies of commodities, carrying out works, rendering services for the needs of the courts of general jurisdiction, military courts and the office of the Judicial Department of the Supreme Court of the Russian Federation, endorses the Regulation on the open contests "Voluntary Medical Insurance for the Judges of the Federal Courts of General Jurisdiction and Justices of the Peace, Including Those on Retirement, As Well As the Members of Their Families in 2007", "Obligatory State Insurance of Life and Health of the Judges of the Federal Courts of General Jurisdiction, Justices of the Peace, Including Those on Retirement, in 2007" and "Obligatory State Insurance of the Proprietary Interests of the Judges of the Federal Courts of General Jurisdiction, Justices of the Peace and Judges of the Military Courts in 2007".
The Regulation covers the activities of the Contest Commission of the Judicial Department, relations of the Commission with the structural divisions of the Judicial Department and the contest participants.
The Order defines the legal status, functions and authority of the Contest Commission. Regulates the procedure of carrying out of the contest to place the order. Specifies the authority in the framework of the contest of the structural divisions, Director General and the Legal Section of the Judicial Department. Defines the overall period of signing of the state contract which may not be greater than 20 days from the day of signing of the protocol of assessment and comparison of applications for participation in the contest.
Order (12051222) of the Federal Customs Service No. 1213 of November 22, 2006 on the Endorsement of the Procedure of the Customs Registration of Individual Types of Commodities Covered by Conditional Release
According to the Customs Code of the Russian Federation, conditional clearing of commodities applies in cases when exemptions in the payment of customs duties, taxes in compliance with the legislation of the Russian Federation are associated with restrictions of use and disposal of commodities; if the commodities are placed under the customs regimes of the customs warehouse, duty-free trade, processing on the customs territory, processing for internal consumption, temporary import, re-export, international customs transit, destruction, as well as under special customs regimes applied to commodities imported to the customs territory of the Russian Federation; if the commodities are released without presenting of the documents and information confirming observation of the restrictions specified in compliance with the legislation of the Russian Federation on the state regulation of foreign trade activities. Conditionally released commodities have the status of foreign-made commodities.
The Federal Customs Service of Russia endorsed the procedure of the customs registration of individual types of commodities subject to conditional release defining the sequence of actions of officials and customs bodies in cases of conditional release of commodities without documents confirming observation of restrictions specified in the legislation of the Russian Federation on the state regulation of foreign trade activities. According to the given procedure, individual types of commodities subject to conditional release include the ones subject to restrictions specified in the legislation of the Russian Federation.
Conditional release of commodities is arranged on the basis of the decision of the customs body having accepted the customs declaration. Such decision is taken for commodities declared under one customs declaration and having arrived from one consignor to one recipient.
The Order endorses the list of the documents confirming observation of restrictions specified in the legislation of the Russian Federation on the state regulation of foreign trade activities. Defines the conditions permitting to take the decision on the conditional release of commodities: if the import of commodities to the Russian Federation is not prohibited; if the measures of customs control and other types of state control have been fulfilled for the imported commodities at the place of arrival; if the commodities are supplied with the documents that must be submitted together with the customs declaration according to the legal acts of the Russian Federation; if the declaring party or the customs broker (representative) presented guarantees of the proper execution of the duties for the commodities.
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 December 19, 2006. Reg. No. 8635.
The Federal Customs Service of Russia endorsed the procedure of the customs registration of individual types of commodities subject to conditional release defining the sequence of actions of officials and customs bodies in cases of conditional release of commodities without documents confirming observation of restrictions specified in the legislation of the Russian Federation on the state regulation of foreign trade activities. According to the given procedure, individual types of commodities subject to conditional release include the ones subject to restrictions specified in the legislation of the Russian Federation.
Conditional release of commodities is arranged on the basis of the decision of the customs body having accepted the customs declaration. Such decision is taken for commodities declared under one customs declaration and having arrived from one consignor to one recipient.
The Order endorses the list of the documents confirming observation of restrictions specified in the legislation of the Russian Federation on the state regulation of foreign trade activities. Defines the conditions permitting to take the decision on the conditional release of commodities: if the import of commodities to the Russian Federation is not prohibited; if the measures of customs control and other types of state control have been fulfilled for the imported commodities at the place of arrival; if the commodities are supplied with the documents that must be submitted together with the customs declaration according to the legal acts of the Russian Federation; if the declaring party or the customs broker (representative) presented guarantees of the proper execution of the duties for the commodities.
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 December 19, 2006. Reg. No. 8635.
Direction (486873) of the Central Bank of Russia No. 1755-U of December 11, 2006 on the Procedure of Determination of the Rouble Equivalent of the Minimum Amount of the Registered Capital of the Newly Registered Credit Organisation, Minimum Amount of Own Resources (Capital) of the Bank (Including the One Requesting the General License), Minimum Amount of Own Resources (Capital) of a Non-Bank Credit Organisation Requesting the Status of a Bank
In pursuance of the Federal Law No. 60-FZ of May 3, 2006 on the amendments to the Federal Law on the banks and banking activities and the Federal Law on the Central Bank of the Russian Federation (Bank of Russia), the Bank of Russia specifies the rouble equivalent of the minimum amount of the registered capital of the newly registered credit organisation, minimum amount of own resources (capital) of the bank (including the one requesting the general license), minimum amount to own resources (capital) of a non-bank credit organisation requesting the status of a bank.
The mentioned rouble equivalent will be defined by the Bank of Russia on the quarterly basis no later than the fifth working day of the first month of the current quarter on the basis of the euro rate to the rouble fixed by the Central Bank of Russia as of the last working day of the last month of the previous quarter. The rouble equivalents defined for the current quarter will be in effect until the date of their determination for the next quarter.
The Direction is subject to official publication in the Herald of the Bank of Russia and is entered into force from January 1, 2007.
The given Direction invalidates from the day of its entry into force the Direction of the Bank of Russia No. 1346-U of December 1, 2003 on the minimum amount of the registered capital for created credit organisations, amount of own resources (capital) for operating credit organisations as a prerequisite for creation on the territory of a foreign state of their affiliated organisations and/or opening of their branches, amount of own resources (capital) for non-bank credit organisations requesting the status of a bank.
Registered in the Ministry of Justice of the Russian Federation on December 19, 2006. Reg. No. 8639.
The mentioned rouble equivalent will be defined by the Bank of Russia on the quarterly basis no later than the fifth working day of the first month of the current quarter on the basis of the euro rate to the rouble fixed by the Central Bank of Russia as of the last working day of the last month of the previous quarter. The rouble equivalents defined for the current quarter will be in effect until the date of their determination for the next quarter.
The Direction is subject to official publication in the Herald of the Bank of Russia and is entered into force from January 1, 2007.
The given Direction invalidates from the day of its entry into force the Direction of the Bank of Russia No. 1346-U of December 1, 2003 on the minimum amount of the registered capital for created credit organisations, amount of own resources (capital) for operating credit organisations as a prerequisite for creation on the territory of a foreign state of their affiliated organisations and/or opening of their branches, amount of own resources (capital) for non-bank credit organisations requesting the status of a bank.
Registered in the Ministry of Justice of the Russian Federation on December 19, 2006. Reg. No. 8639.
Direction (12051210) of the Central Bank of Russia No. 1754-U of December 11, 2006 on the Amendments to the Instruction of the Bank of Russia No. 109-I of January 14, 2004 on the Procedure for the Bank of Russia to Take the Decision on the State Registration of Credit Organisations and Issue of Licenses for Bank Operations
Changes the procedure for the Bank of Russia to take the decision on the state registration of credit organisations and issue of licenses for bank operations.
In particular, specifies additional requirements to the registered capital of the credit organisation in cases of coverage of stocks of the credit organisation by the founders higher than their nominal value. The cost of the property in non-monetary form allocated for the coverage of such stocks may not be greater than 20% of the price of placing of stocks.
Adjusts the requirements to the location and outfit of the rooms of the divisions of the credit organisation for operations with values.
Credit and cash offices and operational cash departments outside the cash node may accept the currency of the Russian Federation in cash and foreign currencies for transfer at the order of the natural person without the opening of the bank account.
Adjusts the list of documents submitted at the opening of the branch of the credit organisation. The opening of the branch of the credit organisation is not fee paying.
Changes the procedure of opening of an additional office (credit and cash office, operational cash department outside the cash node) by the credit organisation. Carrying out bank operations and transactions by the additional office does not require obtaining a positive statement of the territorial institution of the Bank of Russia. It is enough to notify the territorial institution of the Bank of Russia of the opening of the office at the place of opening.
The opening of branches and representations on the territory of a foreign state, as well as maintaining affiliated organisations, is permitted for banks only that have a general license and own resources (capital) in the amount not lower than EUR 5 million in the rouble equivalent. The opening of branches may be done with a permission of the Bank of Russia, representation - after notifying the Bank of Russia. Creation of the affiliated organisation abroad requires a permission of the Bank of Russia.
Instead of the license fee, the issue of the license for bank operations requires the state duty in the amount of 0.1% of the declared registered capital of the credit organisation, however, not greater than Rbl 40,000.
The Direction is entered into force from January 1, 2007.
Registered in the Ministry of Justice of the Russian Federation on December 19, 2006. Reg. No. 8640.
In particular, specifies additional requirements to the registered capital of the credit organisation in cases of coverage of stocks of the credit organisation by the founders higher than their nominal value. The cost of the property in non-monetary form allocated for the coverage of such stocks may not be greater than 20% of the price of placing of stocks.
Adjusts the requirements to the location and outfit of the rooms of the divisions of the credit organisation for operations with values.
Credit and cash offices and operational cash departments outside the cash node may accept the currency of the Russian Federation in cash and foreign currencies for transfer at the order of the natural person without the opening of the bank account.
Adjusts the list of documents submitted at the opening of the branch of the credit organisation. The opening of the branch of the credit organisation is not fee paying.
Changes the procedure of opening of an additional office (credit and cash office, operational cash department outside the cash node) by the credit organisation. Carrying out bank operations and transactions by the additional office does not require obtaining a positive statement of the territorial institution of the Bank of Russia. It is enough to notify the territorial institution of the Bank of Russia of the opening of the office at the place of opening.
The opening of branches and representations on the territory of a foreign state, as well as maintaining affiliated organisations, is permitted for banks only that have a general license and own resources (capital) in the amount not lower than EUR 5 million in the rouble equivalent. The opening of branches may be done with a permission of the Bank of Russia, representation - after notifying the Bank of Russia. Creation of the affiliated organisation abroad requires a permission of the Bank of Russia.
Instead of the license fee, the issue of the license for bank operations requires the state duty in the amount of 0.1% of the declared registered capital of the credit organisation, however, not greater than Rbl 40,000.
The Direction is entered into force from January 1, 2007.
Registered in the Ministry of Justice of the Russian Federation on December 19, 2006. Reg. No. 8640.
Order (90378) of the Ministry of Justice of the Russian Federation No. 345 of November 24, 2006 on the Non-Competitive Admission to the Federal State Civil Service and Occupying Positions of the Federal State Civil Service
According to the common rule, admission to the state civil service to occupy a position of the civil service or transfer to another position of the civil service for the civil servant is arranged on the contest basis.
However, the contest may be omitted when assigning to individual positions of the civil service where execution of duties is not associated with the use of information comprising the state secret according to the list endorsed by the Decree of the President of the Russian Federation, as well as when assigning to positions included in the group of junior positions of the civil service.
Assigning to position included in the group of junior positions of the federal state civil service of the category "supporting specialists" in the central office and territorial institutions of the Ministry of Justice of Russia is arranged without the contest.
Registered in the Ministry of Justice of the Russian Federation on December 20, 2006. Reg. No. 8641.
However, the contest may be omitted when assigning to individual positions of the civil service where execution of duties is not associated with the use of information comprising the state secret according to the list endorsed by the Decree of the President of the Russian Federation, as well as when assigning to positions included in the group of junior positions of the civil service.
Assigning to position included in the group of junior positions of the federal state civil service of the category "supporting specialists" in the central office and territorial institutions of the Ministry of Justice of Russia is arranged without the contest.
Registered in the Ministry of Justice of the Russian Federation on December 20, 2006. Reg. No. 8641.
Direction (12051224) of the Central Bank of Russia No. 1764-U of December 15, 2006 on the Amendments to the Regulation of the Bank of Russia No. 218-P of March 19, 2003 on the Procedure and Criteria of Assessment of the Financial Standing of Legal Entities Being the Founders (Participants) of Credit Organisations
Assessment of the financial standing of legal entities being the founders (participants) of credit organisations shall be carried out by the territorial institution of the Bank of Russia if in the case of increase of the registered capital of the credit organisation, the amount of purchase of shares (stocks) of the credit organisation is greater than 1% (earlier, more than 0.5%) or up to 1% when the cost of stocks purchased by the person at the price of placing or deposit (additional deposit) is greater than Rbl 10,000 (earlier, 600,000), and the statement of the credit organisation on the assessment of the financial standing of the buyer is not available.
Assessment of the financial standing may occur under certain conditions also for: a company possessing more than 50% of the registered capital of the buyer; company possessing more than 50% of votes at the general meeting of participants; company possessing more than 50% of the registered capital of the buyer and all other participants (stock-holders); all participants (stock-holders) each of which possesses more than 20%, however, not more than 50% of shares (stocks) in the registered capital of the buyer; person (persons) exerting a significant indirect (through third parties) influence on the decisions taken by the management bodies of the credit organisation.
The mentioned persons must submit to the territorial institution of the Central Bank of Russia an appeal (appeals) requesting an assessment of their financial standing with attached necessary documents.
In the above cases, the grounds to refuse the purchase of shares (stocks) is insufficient own resources of the mentioned persons for the purchase of shares (stocks) and/or recognising the financial standing of any of the persons having sent the request as unsatisfactory, or recognising as unsatisfactory the financial standing of the persons having sent the request on the basis of a professional judgement of the banking enforcement body in charge of assessment of the financial standing of the mentioned persons.
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 December 22, 2006. Reg. No. 8659.
Assessment of the financial standing may occur under certain conditions also for: a company possessing more than 50% of the registered capital of the buyer; company possessing more than 50% of votes at the general meeting of participants; company possessing more than 50% of the registered capital of the buyer and all other participants (stock-holders); all participants (stock-holders) each of which possesses more than 20%, however, not more than 50% of shares (stocks) in the registered capital of the buyer; person (persons) exerting a significant indirect (through third parties) influence on the decisions taken by the management bodies of the credit organisation.
The mentioned persons must submit to the territorial institution of the Central Bank of Russia an appeal (appeals) requesting an assessment of their financial standing with attached necessary documents.
In the above cases, the grounds to refuse the purchase of shares (stocks) is insufficient own resources of the mentioned persons for the purchase of shares (stocks) and/or recognising the financial standing of any of the persons having sent the request as unsatisfactory, or recognising as unsatisfactory the financial standing of the persons having sent the request on the basis of a professional judgement of the banking enforcement body in charge of assessment of the financial standing of the mentioned persons.
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 December 22, 2006. Reg. No. 8659.
Direction (12051225) of the Central Bank of Russia No. 1751-U of November 29, 2006 on the Amendments to the Instruction of the Bank of Russia No. 113-I of April 28, 2004 on the Procedure of Opening, Closing, Organisation of Work of Exchange Offices and Procedure of Carrying out by the Authorised Banks of Individual Types of Bank Operations and Other Transactions with Foreign Currencies in Cash and the Currency of the Russian Federation, Checks (Including the Traveller's Checks) in Foreign Currencies Involving Natural Persons
Adjusts the procedure of carrying out by the authorised banks of individual operations with foreign currencies in cash and the currency of the Russian Federation involving natural persons.
In cases of purchase (sale) of foreign currencies in cash by natural persons, if the amount of committed operation is not greater than Rbl 15,000 or is not greater than Rbl 15,000 equivalent in foreign currencies (except for the cases when the worker of the exchange office suspects that the operation is carried out for the purpose of legalisation (laundering) of incomes obtained in a criminal way or financing of terrorism), the cash worker does not fill out Column 15 "Code of the Country of Citizenship of the Natural Person" in the Register of Operations with Foreign Currencies in Cash and Checks, since the Federal Law No. 147-FZ of July 27, 2006 on the amendments to Articles 5 and 7 of the Federal Law on the combating of legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism has lifted from credit organisations the duty to identify the natural person in cases of purchase and sale of foreign currencies for less than Rbl 15,000 or equivalent amount of foreign currencies.
The authorised banks are empowered with the right to introduce in their internal documents restrictions for the amount of cash in the currency of the Russian Federation handed out from the accounts of natural persons using pay cards.
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 December 22, 2006. Reg. No. 8664.
In cases of purchase (sale) of foreign currencies in cash by natural persons, if the amount of committed operation is not greater than Rbl 15,000 or is not greater than Rbl 15,000 equivalent in foreign currencies (except for the cases when the worker of the exchange office suspects that the operation is carried out for the purpose of legalisation (laundering) of incomes obtained in a criminal way or financing of terrorism), the cash worker does not fill out Column 15 "Code of the Country of Citizenship of the Natural Person" in the Register of Operations with Foreign Currencies in Cash and Checks, since the Federal Law No. 147-FZ of July 27, 2006 on the amendments to Articles 5 and 7 of the Federal Law on the combating of legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism has lifted from credit organisations the duty to identify the natural person in cases of purchase and sale of foreign currencies for less than Rbl 15,000 or equivalent amount of foreign currencies.
The authorised banks are empowered with the right to introduce in their internal documents restrictions for the amount of cash in the currency of the Russian Federation handed out from the accounts of natural persons using pay cards.
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 December 22, 2006. Reg. No. 8664.
Order (12051220) of the Federal Customs Service No. 1179 of November 17, 2006 on the Amendments to the Order of the Federal Customs Service of Russia No. 762 of August 11, 2006
The Instruction on the procedure of filling out of the cargo customs declaration and the transit declaration is amended pursuant to the entry into force of the Decision of the Government of the Russian Federation No. 500 of August 13, 2006 having introduced the procedure of application of the methods of determination of the customs cost and the procedure of determination of the customs cost, including the commodities exported from the customs territory of the Russian Federation.
The mentioned Instruction is entered into force from January 1, 2007.
The Order has changed the procedure of filling of Column 46 "Statistical Cost" of the cargo customs declaration filled out for the purposes of the customs foreign trade statistics when declaring commodities exported from the territory of the Russian Federation.
The statistical cost is indicated in the cargo customs declarations in US dollars only.
The statistical cost for commodities exported from the Russian Federation where the customs cost is not determined or not declared in compliance with the legislation of the Russian Federation (for exported commodities where the customs duties and taxes do not apply) is obtained also by bringing if possible to the basic FOB-Russian port or DAF-Russian border prices the cost of declared commodity (total cost if commodities of different names are declared using the same classification code according to the Foreign Trade Commodity Nomenclature of Russia).
If the terms of the foreign trade transaction imply that the point (points) of delivery (dispatch) is located on the customs territory of the Russian Federation, the cost of declared commodity (commodities) shall include also additional, non included expenses of delivery of commodity (commodities) to the place of their dispatching from the territory of the Russian Federation, and if the place of delivery (destination) is located outside the customs territory of the Russian Federation, the cost of the declared commodity (commodities) is reduced by expenses of delivery of commodity (commodities) after their export.
The statistical cost in the cases of declaring of currencies and securities is the amount currencies or the nominal cost of securities. The basic FOB-Russian port or DAF-Russian border prices do not apply in this case.
If the commodities are released before submission of the cargo customs declaration, declared information on the cost of commodities is recalculated into the US dollars at the rate to the currency of the Russian Federation specified by the Bank of Russia as of the day of release of commodity (commodities) by the customs body.
Appropriate changes will be introduced in the software used for the customs registration and customs control, as well as for the purpose of the customs foreign trade statistics.
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 December 25, 2006. Reg. No. 8670.
The mentioned Instruction is entered into force from January 1, 2007.
The Order has changed the procedure of filling of Column 46 "Statistical Cost" of the cargo customs declaration filled out for the purposes of the customs foreign trade statistics when declaring commodities exported from the territory of the Russian Federation.
The statistical cost is indicated in the cargo customs declarations in US dollars only.
The statistical cost for commodities exported from the Russian Federation where the customs cost is not determined or not declared in compliance with the legislation of the Russian Federation (for exported commodities where the customs duties and taxes do not apply) is obtained also by bringing if possible to the basic FOB-Russian port or DAF-Russian border prices the cost of declared commodity (total cost if commodities of different names are declared using the same classification code according to the Foreign Trade Commodity Nomenclature of Russia).
If the terms of the foreign trade transaction imply that the point (points) of delivery (dispatch) is located on the customs territory of the Russian Federation, the cost of declared commodity (commodities) shall include also additional, non included expenses of delivery of commodity (commodities) to the place of their dispatching from the territory of the Russian Federation, and if the place of delivery (destination) is located outside the customs territory of the Russian Federation, the cost of the declared commodity (commodities) is reduced by expenses of delivery of commodity (commodities) after their export.
The statistical cost in the cases of declaring of currencies and securities is the amount currencies or the nominal cost of securities. The basic FOB-Russian port or DAF-Russian border prices do not apply in this case.
If the commodities are released before submission of the cargo customs declaration, declared information on the cost of commodities is recalculated into the US dollars at the rate to the currency of the Russian Federation specified by the Bank of Russia as of the day of release of commodity (commodities) by the customs body.
Appropriate changes will be introduced in the software used for the customs registration and customs control, as well as for the purpose of the customs foreign trade statistics.
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 December 25, 2006. Reg. No. 8670.
Order (12051208) of the Ministry of Finance of the Russian Federation No. 146n of November 14, 2006 on the Endorsement of the Forms of the Tax Declaration for Excise Duty Taxes for Excisable Commodities Other Than Tobacco Items, Tax Declaration for Excise Duty Taxes for Tobacco Items and Their Filling Procedures
The Federal Law No. 134-FZ of July 26, 2006 introduced a series of amendments to Chapter 22 "Excise Duty Taxes" of the Tax Code of the Russian Federation entering into force from January 1, 2007.
The amendments abandon the issue of certificates for operations with oil products except for operations with straight-run gasoline. Taxes apply to operations of obtaining of straight-run gasoline. Excise duty taxes are introduced for producers of alcohol-containing perfumery and cosmetics and the products of household chemistry in metallic spray packages. The rates of excise duty taxes are also increased for individual commodities (alcoholic products, tobacco items, cars etc.). The ad valorem (percent) component of the rate of excise duty tax for cigarettes is fixed in percent of the maximum retail price rather than the release cost of the commodity as before.
Therefore, new forms of tax declarations are introduced to replace the forms of tax declarations endorsed by the Orders of the Ministry of Finance of Russia No. 32n of March 3, 2005 and No. 168n of December 30, 2005: for excise duty taxes for excisable commodities other than tobacco items; for excise duty taxes for tobacco items.
The Order also endorses the filling procedures for the given forms.
The declaration for excise duty taxes for both the tobacco items and for other excisable commodities is submitted by the taxpayer to the tax bodies at the place of his location (residence), as well as at the place of location of each of the separate divisions, pertaining to operations carried out by him that are recognised as object of taxation no later than the 25th of the month following the expired tax period.
Taxpayers possessing the certificate of registration of the person carrying operation with straight-run gasoline and/or the certificate of registration of the organisation carrying out operations with denatured ethyl alcohol shall submit the declaration for excise duty taxes no later than the 25th of the third month following the reported one.
The declaration is submitted also in cases when the accrued amount of excise duty taxes is equal to zero (including the commodities where the zero rate applies) or is negative.
The Order is entered into force beginning with the tax declaration for January 2007.
Registered in the Ministry of Justice of the Russian Federation on December 25, 2006. Reg. No. 8671.
The amendments abandon the issue of certificates for operations with oil products except for operations with straight-run gasoline. Taxes apply to operations of obtaining of straight-run gasoline. Excise duty taxes are introduced for producers of alcohol-containing perfumery and cosmetics and the products of household chemistry in metallic spray packages. The rates of excise duty taxes are also increased for individual commodities (alcoholic products, tobacco items, cars etc.). The ad valorem (percent) component of the rate of excise duty tax for cigarettes is fixed in percent of the maximum retail price rather than the release cost of the commodity as before.
Therefore, new forms of tax declarations are introduced to replace the forms of tax declarations endorsed by the Orders of the Ministry of Finance of Russia No. 32n of March 3, 2005 and No. 168n of December 30, 2005: for excise duty taxes for excisable commodities other than tobacco items; for excise duty taxes for tobacco items.
The Order also endorses the filling procedures for the given forms.
The declaration for excise duty taxes for both the tobacco items and for other excisable commodities is submitted by the taxpayer to the tax bodies at the place of his location (residence), as well as at the place of location of each of the separate divisions, pertaining to operations carried out by him that are recognised as object of taxation no later than the 25th of the month following the expired tax period.
Taxpayers possessing the certificate of registration of the person carrying operation with straight-run gasoline and/or the certificate of registration of the organisation carrying out operations with denatured ethyl alcohol shall submit the declaration for excise duty taxes no later than the 25th of the third month following the reported one.
The declaration is submitted also in cases when the accrued amount of excise duty taxes is equal to zero (including the commodities where the zero rate applies) or is negative.
The Order is entered into force beginning with the tax declaration for January 2007.
Registered in the Ministry of Justice of the Russian Federation on December 25, 2006. Reg. No. 8671.
Order (12051212) of the Ministry of Justice of the Russian Federation No. 372 of December 19, 2006 on the Endorsement of the Administrative Regulation of the Execution by the Federal Registration Service of the State Function of Taking the Decision According to the Procedure Specified in the Legislation of the Russian Federation on the State Registration of Non-Commercial Organisations, Including the Divisions of International Organisations and Foreign Non-Commercial Non-Governmental Organisations, Public Associations, Political Parties, Chambers of Industry and Commerce, Other Legal Entities
Empowers the Federal Registration Service with the function of the state registration of non-commercial organisations, including the divisions of international organisations and foreign non-commercial non-governmental organisations, public associations, political parties, chambers of commerce and industry, other legal entities. In this connection, endorses the Administrative Regulation defining the procedure for the Federal Registration Service to take the decision on the state registration of non-commercial organisations at their creation, reorganisation, liquidation, introduction of amendments to their constituent documents.
The Regulation distributes the functions of registration of non-commercial organisations among the Service itself and its territorial bodies, defines the list of and requirements to the documents submitted by applicants for the state registration, specifies the procedure and time limits for taking the decision on the state registration of the non-commercial organisation. The decision on the state registration of the non-commercial organisation must be taken no later than 14 working days after the day of receiving of the application and necessary documents, decision on the state registration of the public association - no later than 30 days after.
The Order provides the list of the reasons of refusal of the state registration of the non-commercial organisation, specifies the requirements to the location and outfit of the rooms of the territorial bodies of the Federal Registration Service.
The state registration of non-commercial organisations is fee-paying.
Refusal of the state registration of a non-commercial organisation may be appealed against in the higher body or court.
The Regulation is entered into force from January 1, 2007 except for individual requirements to the location and outfit of the rooms of the territorial bodies of the Federal Registration Service to be entered into force later.
The Administrative Regulation does not apply to legal relations in the sphere of the state registration of religious organisations.
Registered in the Ministry of Justice of the Russian Federation on December 25, 2006. Reg. No. 8672.
The Regulation distributes the functions of registration of non-commercial organisations among the Service itself and its territorial bodies, defines the list of and requirements to the documents submitted by applicants for the state registration, specifies the procedure and time limits for taking the decision on the state registration of the non-commercial organisation. The decision on the state registration of the non-commercial organisation must be taken no later than 14 working days after the day of receiving of the application and necessary documents, decision on the state registration of the public association - no later than 30 days after.
The Order provides the list of the reasons of refusal of the state registration of the non-commercial organisation, specifies the requirements to the location and outfit of the rooms of the territorial bodies of the Federal Registration Service.
The state registration of non-commercial organisations is fee-paying.
Refusal of the state registration of a non-commercial organisation may be appealed against in the higher body or court.
The Regulation is entered into force from January 1, 2007 except for individual requirements to the location and outfit of the rooms of the territorial bodies of the Federal Registration Service to be entered into force later.
The Administrative Regulation does not apply to legal relations in the sphere of the state registration of religious organisations.
Registered in the Ministry of Justice of the Russian Federation on December 25, 2006. Reg. No. 8672.
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