Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 25.09.2007

Federal Law No. 223-FZ of September 24, 2007 on the Amendments to the Federal Law on the Labour Pensions in the Russian Federation Pursuant to the Introduction of the Amounts of Basic Parts of the Labour Pensions

To provide for a step-wise equalisation of the amount of the basic part of the labour pension and the cost of living of the pensioner, increases from October 1, 2077 the amount of the basic part of the labour old-age, disability and lost-breadwinner pensions.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-11-05/209 of September 4, 2007

According to the Tax Code of the Russian Federation, the system of taxation in the form of the uniform imputed income tax may be applied also for entrepreneurial activities in the form of retail trade carried out through shops and pavilions with the sales area not greater than 150 square meters for each trade object.

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