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 7.07.2008

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-04-06-01/164 of June 11, 2008

Examines the issue of the need to accrue the incomes tax from natural persons for the amounts of coverage of employee travel if he is sent on a business trip from the place of residence rather than the place of work.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-04-06-02/57 of June 11, 2008

If the employer covers (or reimburses) to the employee the rent for the dwelling space, amounts of this rent (reimbursement) are subject to the incomes tax from natural persons and the uniform social tax.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-04-05-01/204 of June 16, 2008

The taxpayer may enjoy a property tax exemption in the amount allocated to redeem the interest under targeted loans (credits) and actually spent for the construction or purchase of dwelling space on the territory of the Russian Federation.

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