Windfall tax for major companies to be introduced in Russia

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Daily Monitoring of the Legislation

Monitoring of the Federal Legislation dated 5.03.2007

Federal Constitutional Law No. 3-FKZ of March 2, 2007 on the Amendments to Article 11 of the Federal Constitutional Law on the Government of the Russian Federation

According to the amendments, members of the Government of the Russian Federation may not form part of the management bodies, trustee or supervising boards, other bodies of foreign non-commercial non-governmental organisations and their structural division operating on the territory of the Russian Federation if otherwise is not envisaged in the legislation of the Russian Federation, international treaties or agreements on the mutual basis of the federal bodies of state power with the state bodies of foreign states, international and foreign organisations.
      The teaching, scientific and other creative activities carried out by the member of the Government of the Russian Federation may not be financed exclusively at the expense of resources of foreign states, foreign and international organisations, foreign citizens and stateless persons if otherwise is not envisaged in the legislation of the Russian Federation, international treaties of the Russian Federation or agreements on the mutual basis of the federal bodies of state power with the state bodies of foreign states, international and foreign organisations.
      The Federal Constitutional Law is entered into force 30 days after the of its official publication.

Federal Law No. 25-FZ of March 2, 2007 on the Municipal Service in the Russian Federation

Specifies the fundamentals of the legal regulation of relations pertaining to admission of citizens of the Russian Federation to the municipal service, its flow and termination, as well as determination of the legal status of municipal servants.
      The Federal Law is entered into force from June 1, 2007.

Federal Law no. 24-FZ of March 2, 2007 on the Amendments to Individual Legislative Acts of the Russian Federation Refining the Requirements to Persons Occupying State or Municipal Positions, As Well As Positions of the State or Municipal Service

Amends 18 legislative acts of the Russian Federation containing provisions defining the status of person occupying state or municipal positions, as well as positions of the state or municipal service (deputies, higher officials of the subjects of the Russian Federation, judges, prosecutors, auditors of the Audit Chamber of the Russian Federation, members of election commissions with the right of vote, elected officials of the bodies of local government, state and municipal servants).
      Specifies, in particular, that the mentioned persons may not form part of the management bodies, trustee or supervising boards, other bodies of foreign non-commercial non-governmental organisations and their structural division operating on the territory of the Russian Federation if otherwise is not envisaged in the international treaty of the Russian Federation or legislation of the Russian Federation.
      The teaching, scientific and other creative activities of the mentioned persons may not be financed exclusively at the expense of resources of foreign states, foreign and international organisations, foreign citizens and stateless persons if otherwise is not envisaged in the international treaty of the Russian Federation or legislation of the Russian Federation.
      The Federal Law is entered into force 30 days after the day of its official publication.

Letter of the Federal Tax Service No. GI-6-04/135@ of February 21, 2007 on the Procedure of Submission of Information on the Incomes of Natural Persons Supplied by Tax Agents Including Their Separate Divisions

Russian organisations, permanent representations of foreign organisations in the Russian Federation must submit on the annual basis no later than the 1st of April of the year following the expired tax period to the tax body at the place of their registration information on the incomes received from them by natural persons during the calendar year and the amounts of accrued and collected taxes in this period.

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