Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 31.07.2007

Federal Law No. 198-FZ of July 24, 2007 on the Federal Budget for the Year 2008 and for the Planned Period of 2009 and 2010

The federal budget has been formed for three years for the first time. The incomes are divided into oil and gas pertinent and other, conditionally endorsed expenses are specified separately in the total expenses for the years 2009 and 2010, budget allocations for public obligations and the volume of oil and gas transfers are endorsed, the Reserve Fund and the Fund of Future Generations are created on the basis of the Stabilisation Fund.
      The Federal Law is entered into force from January 1, 2008.

Order of the Ministry of Natural Resources of the Russian Federation No. 174 of July 9, 2007 on the Endorsement of the Procedure of Organisation and Implementation of the Forest Pathology Monitoring

Informative basis of the forest pathology monitoring is forest planning information, results of forest pathology surveys, information of the State Forestry Register, information of the meteorology situation and cartography materials.
      Registered in the Ministry of Justice of the Russian Federation on July 23, 2007. Reg. No. 9880.

Order of the Federal Service for Tariff Rates No. 128-e/l of June 15, 2007 on the Endorsement of the Methodology Directions on the Regulation of the Amount of Payment for the Supply and Sale Services Rendered to End Users by Gas Suppliers

Introduces a new method of regulation and calculation of the amount of payment for the supply and sale services rendered by gas suppliers to end users.
      Registered in the Ministry of Justice of the Russian Federation on July 17, 2007. Reg. No. 9860.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-04-06-01/247 of July 17, 2007

Provides explanations on the issues of taxation with the incomes tax from natural persons and the uniform social tax of amounts of daily allowance paid out to employees when on business trips, as well as the cost of employee transportation to the place of work and back.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-04-06-01/215 of July 5, 2007

Provides explanations on the issue of taxation with the incomes tax from natural persons of the incomes in the form of material benefit obtained from savings on interest for the taxpayer use of borrowed (credit) resources.

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