Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 27.02.2009

Decision of the Government of the Russian Federation No. 29 of January 27, 2009 on the Placing in 2009 of the Temporarily Free Resources of the State Corporation Fund of Assistance of Reformation of the Housing and Communal Sector

The incomes from the placing of the temporarily free resources is one of the sources of generation of the property of the Fund of Assistance of Reformation of the Housing and Communal Sector.

Decision of the Government of the Russian Federation No. 42 of January 27, 2009 on the List of Edible and Non-Edible Raw Materials Used for Production of Ethyl Alcohol, Including the Denatured One

The list of edible and non-edible raw materials used for production of ethyl alcohol, including the denatured one, will be specified by the Ministry of Agriculture of Russia together with the Ministry of Public Health and Social Development of Russia and the Ministry of Finance of Russia.

Decision of the Government of the Russian Federation No. 61 of January 27, 2009 on the Procedure to Grant Credits in 2009 to the Budgets of the Subjects of the Russian Federation from the Federal Budget

In 2009, the credits from the federal budget to the subjects of the Russian Federation will be granted in the total amount of Rbl 20 billion.

Decision of the Government of the Russian Federation No. 65 of January 27, 2009 on the Endorsement of the Rates of Export Customs Duties for Individual Types of Fertilisers Exported outside the Member-States of the Customs Union Agreements

Introduces the zero rate of the export customs duty for individual types of fertilisers exported outside the member-states of the Customs Union agreements.

Order of the Central Bank of Russia No. OD-93 of January 27, 2009 on the Amendments to the Order of the Bank of Russia No. OD-101 of February 14, 2008 on the Credits Secured with Assets and Granted by the Bank of Russia to Credit Organisations

Beginning with February 2, 2009, the banks may get credits of the Bank of Russia secured not only with assets but also with guarantees.

Letter of the Central Bank of Russia and the Federal Antimonopoly Service Nos. 10-T, AK/1984 of January 28, 2009 on the Purchase of Stocks (Shares in the Registered Capital) of Banks in Compliance with the Federal Law on the Additional Measures to Enhance Stability of the Banking System in the Period until December 31, 2011

One of the measures to prevent bankruptcy of banks participating in the system of obligatory insurance of deposits of natural persons is the purchase by investors of stocks (shares in the registered capital) of the bank.

Amendment to the List of Full and Abbreviated Names of the Federal Bodies of Executive Power No. P41-2338 of January 27, 2009 (Order of the Administration of the President of the Russian Federation and the Office of the Government of the Russian Federation No. 943/788 of July 16, 2008)

The Federal Service of Enforcement in the Sphere of Mass Communication is reorganised into the Federal Service of Enforcement in the Sphere of Information Technologies and Mass Communication.

Decision of the Government of the Russian Federation No. 50 of January 27, 2009 on the Amendments to Some Acts of the Government of the Russian Federation in the Sphere of Licensing of Individual Types of Activities

The name and the text of the Regulation on the licensing of activities of reproduction (making copies) of audio and video pieces and phonograms are being brought in compliance with the Federal Law on the licensing of individual types of activities.

Order of the Federal Tax Service No. MM-3-3/694 of December 30, 2008 on the Amendments to the Order of the Federal Tax Service of Russia No. SAE-3-04/706@ of October 13, 2006

Provides a new wording for the guides used to fill in the certificate of incomes of the natural person (Form 2-NDFL).

Decision of the Government of the Russian Federation No. 53 of January 27, 2009 on the State Control in the Sphere of Environmental Protection (State Ecological Monitoring)

The main goal of the state ecological monitoring is ensuring execution of the legislation in the sphere of environmental protection by the federal bodies of power, bodies of power of the subjects of the Russian Federation, local government, organisations and independent entrepreneurs.

Decision of the Government of the Russian Federation No. 49 of January 27, 2009 on the Amendments to the Decision of the Government of the Russian Federation No. 579 of July 31, 2008

Refines the new forms of the writs of execution issued by courts.

Decision of the Government of the Russian Federation No. 37 of January 27, 2009 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Some Commodities Imported for Industrial Assembly of Motor Vehicles and Their Units

The Customs Nomenclature is extended to include new subheadings.

Decision of the Government of the Russian Federation No. 72 of January 31, 2009 on the Interim Rates of Import Customs Duties for Individual Types of Milk and Cream

Increases for 9 months the rates of import customs duties for milk and cream (code according to the Foreign Trade Commodity Nomenclature of Russia 0402).

Decision of the Government of the Russian Federation No. 71 of January 31, 2009 on the Interim Rates of Import Customs Duties for Butter and Individual Types of Dairy Products

Introduces for 9 months the rate of the customs duty for the import of butter, fats of milk (code according to the Foreign Trade Commodity Nomenclature of Russia 0405) in the amount of 15% of the customs cost, however, not less than EUR 0.35 per kg.

Decision of the Government of the Russian Federation No. 43 of January 27, 2009 on the Amendments to Some Acts of the Government of the Russian Federation Pursuant to the Adoption of the Federal Law on the Placing of the Orders for Supplies of Commodities, Carrying out Works, Rendering Services for the State or Municipal Needs

Describes the sphere of reference of some bodies of executive power of the Russian Federation.

Order of the Federal Treasury No. 13n of December 26, 2008 on the Invalidation of the Orders of the Federal Treasury

Introduces a new procedure for cash services for the execution of the budgets.

Order of the Ministry of Internal Affairs of the Russian Federation, Ministry of the Industry and Trade of the Russian Federation and the Federal Customs Service No. 1198/463/1700 of December 31, 2008 on the Amendments to the Order of the Ministry of Internal Affairs of Russia, Ministry of the Industry and Power Supplies of Russia, Federal Customs Service of Russia No. 659/192/804 of August 24, 2006, to the Regulation on the Certificates for Transport Vehicles and Certificates for Chassis of Transport Vehicles Endorsed by the Order of the Ministry of Internal Affairs of Russia, Ministry of the Industry and Power Supplies of Russia, Ministry of Economic Development of Russia No. 496/192/134 of June 23, 2005

Revises the procedure of issue of certificates for transport vehicles and certificates for chassis of transport vehicles.

Direction of the Central Bank of Russia No. 2164-U of December 30, 2008 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 of the State Registration of Credit Organisations and Issue the License for Bank Operations

Simplifies and optimises the procedure of the merger and incorporation of credit organisations.

Direction of the Central Bank of Russia No. 2163-U of December 30, 2008 on the Amendments to the Regulation of the Bank of Russia No. 271-P of June 9, 2005 on the Processing of Documents Submitted to the Territorial Institution of the Bank of Russia to Take the Decision of the State Registration of Credit Organisations, Issue of Licenses for Bank Operations and the Keeping of Databases on Credit Organisations and Their Divisions

Reduces the time limits for the territorial institutions of the Central Bank of Russia to process the documents of the merger or incorporation of credit organisations.

Direction of the Central Bank of Russia No. 2162-U of December 30, 2008 on the Amendments to the Regulation of the Bank of Russia No. 230-P of June 4, 2003 on the Reorganisation of Credit Organisations in the Form of a Merger or Incorporation

Simplifies the procedure of reorganisation of credit organisations in the form of a merger or incorporation.

Federal Law No. 17-FZ of February 9, 2009 on the Procedure of Application of Articles 132 and 139 of the Budget Code of the Russian Federation

The Federal Law is adopted to support the labour market and the sectors of the economy in the presence of the financial crisis.

Federal Law No. 11-FZ of February 9, 2009 on the Amendment to Article 16 of the Federal Law on the National Autonomies

Extends the list of sources to finance the activities of implementation of the rights of national autonomies.

Federal Law No. 10-FZ of February 9, 2009 on the Amendments to Articles 38 and 39 of the Law of the Russian Federation on Mass Media

The procedure for mass media to provide information on activities of the bodies of power is being brought in compliance with the Federal Law on the access to information on the activities of the state bodies and bodies of local government.

Federal Law No. 7-FZ of February 9, 2009 on the Amendments to Article 225 of Part 1 of the Civil Code of the Russian Federation and Chapter 33 of the Code of Civil Procedures of the Russian Federation

Specifies the particulars of transfer of the proprietary right for the ownerless immovable property in the cities of federal significance.

Order of the Ministry of Finance of the Russian Federation No. 137n of December 8, 2008 on the Endorsement of the Form of the Tax Declaration for the Uniform Imputed Income Tax for Individual Types of Activities and Its Filling Procedure

The Order is issued pursuant to the entry into force from January 1, 2009 of the amendments to the Tax Code of the Russian Federation.

Federal Law No. 14-FZ of February 9, 2009 on the Invalidation of Individual Provisions of Legislative Acts of the Russian Federation

Invalidates the norm permitting the bodies of state power of the subjects of the Russian Federation to provide resources in the regional budgets to render aid to national autonomies.

Federal Law No. 9-FZ of February 9, 2009 on the Amendments to the Code of Administrative Violations of the Russian Federation Enhancing Administrative Responsibility for the Violation of the Legislation of the Russian Federation on Joint-Stock Companies, Limited-Liability Companies, on the Securities Market and on Investment Funds of the Russian Federation and the Federal Law on the Securities Market Refining the Definition and Specifying the Signs of Manipulation of Prices at the Securities Market

The Federal Law protects the rights and legal interests of investors at the securities market.

Federal Law No. 8-FZ of February 9, 2009 on the Access to Information on the Activities of State Bodies and Bodies of Local Government

Introduces a uniform procedure to provide access for citizens and organisations to information on the activities of state bodies and bodies of local government.

Order of the Ministry of Finance of the Russian Federation No. 6n of January 23, 2009 on the Endorsement of the Requirements to the Agreement on the Direct Reimbursement of Losses, Procedure to Clear Payments between Insurers, As Well As Accounting Particulars for Operations of Direct Reimbursement of Losses

From March 1, 2009, the victim in a road accident may apply directly to his own insurer, rather than the one of the perpetrator, with an insurance claim.

Direction of the Central Bank of Russia No. 2183-U of February 9, 2009 on the Amendments to the Direction of the Bank of Russia No. 1376-U of January 16, 2004 on the List, Forms and Procedure of Drawing up and Submission of the Forms of Reports of Credit Organisations to the Central Bank of the Russian Federation

Provides a new wording of the Reporting Form 0409302 "Information on the Placed and Attracted Resources of Credit Organisation".

Decision of the Government of the Russian Federation No. 98 of February 9, 2009 on the Endorsement of the Rules of Control of the Use of Payment for the Technical Connection and/or Standard Tariff Rates Specifying This Payment

Application by the territorial network organisations of the payment for the technological connection and/or standard tariff rates specifying this payment is controlled by the body of power of the subject of the Russian Federation in charge of the state regulation of tariff rates

Direction of the Central Bank of Russia No. 2179-U of February 9, 2009 on the Interest Rates for the Credits Secured with Assets or Guarantees

Introduces the interest rates for the credits secured with assets or guarantees (instead of the rates for the credits secured with guarantees only).

Direction of the Central Bank of Russia No. 2178-U of February 9, 2009 on the Interest Rates for the Lombard Credits of the Bank of Russia

Increases from February 10, 2009 the interest rates for the lombard credits of the Bank of Russia.

Direction of the Central Bank of Russia No. 2177-U of February 9, 2009 on the Interest Rates for the Deposit Operations of the Bank of Russia

Increases from February 10, 2009 the fixed interest rates for the deposit operations of the Bank of Russia.

Letter of the Central Bank of Russia No. 13-T of February 4, 2009

From February 5, 2009, the Bank of Russia uses a new form of the correspondent account contract with credit organisations.

Letter of the Federal Tax Service No. MN-22-6/50@ of January 21, 2009 on the Procedure of Registration in the Tax Bodies of Independent Entrepreneurs Pursuant to the Introduction of Amendments to Article 346.25.1 of the Tax Code of the Russian Federation Together with the Appendix "Rules of Filling of Machine-Oriented Forms of Documents Used for the Registration of Organisations and Natural Persons and Submitted on Paper"

The procedure of application of the simplified system of taxation by independent entrepreneurs on the basis of a patent changed from January 1, 2009.

Decision of the Government of the Russian Federation No. 99 of February 10, 2009 on the Interim Rates of Import Customs Duties for Individual Types of Pipes

Includes a new subheading in the Foreign Trade Commodity Nomenclature of Russia to identify pipes of ferrous metals more than 406.4 mm in diameter for oil and gas pipelines with a concrete weight coating.

Order of the Government of the Russian Federation No. 139-r of February 9, 2009 on the Distribution of Additional Budget Allocations of the Federal Budget

Russian credit organisations granting credits in 2009 to citizens for the purchase of home-made automobiles up to Rbl 350,000 worth may enjoy governmental support.

Order of the Government of the Russian Federation No. 132-r of February 4, 2009 on the Endorsement of the Concept of a Stable Development of Small Native Peoples of the North, Siberia and the Far East of the Russian Federation

Endorses the concept of a stable development of small native peoples of the North, Siberia and the Far East for the years 2009-2055.

Letter of the Federal Tax Service No. MN-22-6/64 of January 23, 2009 on the Entry in the Joint State Register of Legal Entities of the Record of a Legal Entity Being in the State of Reorganisation

Beginning with December 31, 2008, the Joint State Register of Legal Entities is used to enter records of legal entities being in the process of reorganisation.

Federal Law No. 20-FZ of February 13, 2009 on the Amendment to Article 264 of the Criminal Code of the Russian Federation

Enhances criminal responsibility for the violation of traffic rules by drunk drivers.

Order of the Federal Service for Financial Markets No. 08-41/pz-n of October 23, 2008 on the Endorsement of the Regulation on the Procedure of Calculation of Own Resources of Professional Participants of the Securities Market, Management Companies of Investment Funds, Shared Investment Funds and Non-State Pension Funds

Introduces a new procedure of calculation of own resources of professional participants of the securities market and management companies of investment and non-state pension funds.

Order of the State Corporation for Nuclear Power Rosatom No. 658 of December 12, 2008 on the Procedure of Publication and Entry into Force of the Acts of the State Corporation Rosatom Recognised by the Ministry of Justice of the Russian Federation As Not Needing the State Registration

The state corporation Rosatom replaces the Federal Agency for Nuclear Power.

Decision of the Plenum of the Supreme Court of the Russian Federation No. 2 of February 10, 2009 on the Practice of Processing by Courts of the Cases Challenging the Decisions, Actions (Failure to Act) of the Bodies of State Power, Bodies of Local Government, Officials, State and Municipal Servants

Describes the types of decisions and actions that may be challenged.

Decision of the Plenum of the Supreme Court of the Russian Federation No. 1 of February 10, 2009 on the Practice of Processing by Courts of Appeals Covered by Article 125 of the Code of Criminal Procedures

Explains some issues of processing by courts of appeals against decisions and actions (failure to act) of the investigator, head of the investigation body and the prosecutor.

Federal Law No. 22-FZ of February 14, 2009 on the Navigation Activities

Specifies the legal fundamentals of navigation activities in the Russian Federation.

Decision of the Government of the Russian Federation No. 94 of February 4, 2009 on the Procedure of Determination of the Amount of Once-Only Payments for the Use of Subsoil Resources on the Parts Allocated for Use without Contests and Auctions for Prospecting and Extraction of Mineral Resources or for Geological Surveys of Subsoil Resources, Prospecting and Extraction of Mineral Resources under a Combined License

Specifies the procedure of determination of the amount of the above payments.

Order of the Federal Customs Service No. 1670 of December 25, 2008 on the Amendments to the Order of the Federal Customs Service of Russia No. 1057 of September 4, 2007

Improves the procedure of declaring of commodities moved across the customs border of the Russian Federation.

Letter of the Federal Tax Service No. BE-22-3/140@ of February 17, 2009 on the Information Necessary for the Calculation of the Tax on Extraction of Mineral Resources for Oil for January 2009

Provides information necessary for the calculation of the tax on extraction of mineral resources for oil for January 2009.

Decision of the Constitutional Court of the Russian Federation No. 1-P of January 30, 2009 on the Case of Constitutionality of Provisions of Items 2, 3 and 4 of Article 13 and Paragraph 2 of Item 1.1 of Article 14 of the Federal Law on the Circulation of Lands of Agricultural Destination Pursuant to the Appeal of Citizen L.G.Pogodina

The Constitutional Court of the Russian Federation did not find reasons to recognise as unconstitutional the norms regulating the procedure of allocation of parts of land as shares in the common proprietary right for the land of agricultural destination.

Decision of the Government of the Russian Federation No. 105 of February 14, 2009 on the Endorsement of the Additional Entries of the Russian Federation to Group 02 "Meat and Edible Meat Offal" of the Commodity Nomenclature of Foreign Economic Activities of the Russian Federation for the Year 2009

Specifies the limiting aggregate volumes of import of individual categories of meat and edible meat offal for the year 2009

Order of the Ministry of Finance of the Russian Federation No. 154n of December 31, 2008 on the Endorsement of the Forms of the Ledger of Incomes and Expenses of Organisations and Independent Entrepreneurs Applying the Simplified System of Taxation, the Ledger of Incomes of Independent Entrepreneurs Applying the Simplified System of Taxation on the Basis of a Patent and Their Filling Procedures

Introduces a new form of the above ledgers pursuant to the change of the procedure of determination of incomes and expenses for the cases of application of the simplified system of taxation.

Decision of the Government of the Russian Federation No. 109 of February 14, 2009 on the Amendments to the Regulation on the Ministry of Finance of the Russian Federation

The Ministry of Finance of the Russian Federation is authorised to accredit rating agencies and keep the register of accredited agencies. The procedure of accrediting and the keeping of the register is specified by the Ministry of Finance of Russia.

Order of the Federal Service for Financial Markets No. 17 of January 29, 2009 on the Endorsement of the Rules of Granting Subsidies in 2009 and for the Planned Period of 2010 and 2011 at the Expense of the Federal Budget to the Autonomous Non-Commercial Organisation International Study and Methodology Centre of Financial Monitoring

Specifies the above procedure. The International Study and Methodology Centre of Financial Monitoring provides for the participation of Russia in the activities of the Eurasia Group for the Combating of Legalisation of Criminal Incomes and Financing of Terrorism.

Decision of the Government of the Russian Federation No. 130 of February 14, 2009 on the State Support in 2009 of the Training of Workers and Specialists for Hi-Tech Production Facilities in the State Institutions of Initial Professional and Secondary Professional Education Introducing Innovative Educational Programs

Provides budget allocations for the above purposes.

Decision of the Government of the Russian Federation No. 121 of February 14, 2009 on the Amendments to the Decision of the Government of the Russian Federation No. 109 of February 26, 2004

Envisages two options of regulated tariff rates (prices) for the thermal power supplied to consumers - a single-rate tariff and a dual-rate tariff.

Order of the Ministry of Finance of the Russian Federation No. 7n of January 26, 2009 on the Amendments to the Order of the Ministry of Finance of the Russian Federation No. 143n of December 17, 2008

In addition to the earlier envisaged grounds, the summary sheet of the federal budget and the limits of budget obligations may be changed by the Ministry of Finance of Russia.

Order of the Ministry of Culture of the Russian Federation No. 257 of December 17, 2008 on the Endorsement of Strict-Accountability Forms

Endorses strict-accountability forms "Ticket", "Season Ticket" and "Excursion Accommodation" used by institutions of culture when they render services to the population without cash registers.

Decision of the Government of the Russian Federation No. 119 of February 14, 2009 on the Amendments to the Decision of the Government of the Russian Federation No. 109 of February 26, 2004

The amendments pertain to the payment for the technological connection to electric power lines.

Order of the Ministry of the Industry and Trade of the Russian Federation No. 78 of February 20, 2009 on the Endorsement of the List of Automotive Equipment Produced on the Territory of the Russian Federation for the Purchase by the Federal Bodies of Executive Power

Rbl 12.5 billion are allocated additionally from the federal budget for the purchase of automobiles produced in the Russian Federation in 2009.

Order of the Ministry of the Industry and Trade of the Russian Federation No. 77 of February 20, 2009 on the Endorsement of the List of Cars Produced on the Territory of the Russian Federation Permitting to Reimburse the Shortfall in Income to Credit Organisations in 2009, 2010 and 2011 If They Are Purchased by Natural Persons on Credit in 2009 Proceeding from Two Thirds of the Rate of Refinancing of the Central Bank of the Russian Federation

Russian credit organisations having granted credits in 2009 to natural persons for the purchase of cars produced in Russia for up to Rbl 350,000 are entitled for a reimbursement of shortfall in income.

Order of the Ministry of Finance of the Russian Federation No. 158n of December 31, 2008 on the Amendment to the Order of the Ministry of Finance of the Russian Federation No. 185n of December 29, 2006 on the Endorsement of the Form of the Tax Declaration for the Tax on Extraction of Mineral Resources and Its Filling Procedure

Extends the list of grounds to apply the zero rate of the tax and other particulars of calculation and payment of the tax.

Decision of the Government of the Russian Federation No. 143 of February 24, 2009 on the Endorsement of the Rates of Export Customs Duties for Raw Oil and Individual Categories of Commodities of Oil Exported from the Territory of the Russian Federation outside the Member-States of the Customs Union Agreements

Increases export duties for raw oil and individual commodities of oil exported from the Russian Federation outside the member-states of the Customs Union agreements.

Decision of the Government of the Russian Federation No. 142 of February 24, 2009 on the Endorsement of the Rules of Working out and Endorsement of the Federal State Educational Standards

Endorses the federal state educational standards instead of the state standards of professional education.

Order of the Federal Tax Service No. MM-7-6/5@ of January 14, 2009 on the Endorsement of the Forms of Applications to Register and Remove from Records Organisations and Independent Entrepreneurs As the Payers of the Uniform Imputed Income Tax for Individual Types of Activities

Envisages new forms of applications to register as the payers of the uniform imputed income tax.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-06/1/60 of February 12, 2009 on the Registration for the Profit Taxation Purposes of Expenses in the Form of Reimbursement of Underpaid Actual Earnings in the Cases of Temporary Disability, As Well As on the Collection of the Uniform Social Tax and the Income Tax from Natural Persons from These Payments

If such payments are envisaged in the local normative acts of the organisation, labour contracts and/or collective contracts, these amounts may be included by the employer organisation in the labour remuneration expenses when calculating the profit tax.

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