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 28.06.2010

Decision of the Government of the Russian Federation No. 468 of June 21, 2010 on the Procedure for Exercising Building Control When Carrying Out Construction, Re-Construction and Basic Repair of Capital Construction Objects

The decision defines the procedure for exercising building control. It shall be done in the course of construction, re-construction and basic repair of capital construction objects. The purpose of building control lies in verifying if carried out works conform to the project and working documentation, the results of engineering survey, the town-planning scheme of a land plot and technical regulations. Such control shall be exercised by the contractor, builder, orderer or by the organisation that has prepared the project documentation and has been attracted for appropriate purposes. The decision establishes a list of control activities. In particular, the contractor shall check the quality of construction materials, articles, structural elements and equipment, as well as the compliance with the norms and rules for stockpiling and keeping these products, order and composition of technological operations etc.. The results of such control shall be recorded in a report. The decision fixes the normative standards of the orderer|s outlays on the exercise of control activities which are covered in full or in part out of the federal budget, as well as the normative standard of the number of the orderer|s personnel engaged in the exercise of such control.

Order of the Ministry of Education and Science of the Russian Federation No. 568 of May 26, 2010 on the Procedure for Holding an Expert Examination of Applications for Participation in a Tender for Obtaining Grants of the Government of the Russian Federation Aimed at the State Support to Scientific Research Works Carried Out under the Guidance of Leading Scientists at Russian Educational Institutions of Higher Vocational Education

Grants of the Government of the Russian Federation shall be granted on the basis of the results of a tender for supporting scientific research works carried out under the guidance of leading scientists at Russian higher educational establishments. Winners of such tenders shall be defined on the basis of the results of an expert examination of applications for participation in a tender. The order consolidates the procedure for holding it. An expert examination shall be held in compliance with the criteria which are established by the Grants| Board. The goal of it lies in assessing the quality, substantiation and expected results of such research works. The tender commission shall form expert groups, each of them consisting of at least 3 persons. The maximum time period while a member of an expert group holds an expert examination shall be 5 days. The information contained in expert opinions shall be confidential. The order is registered by the Ministry of Justice of the Russian Federation on June 18, 2010 under registration No. 17600.

Order of the Federal Tax Service No. MMB-7-3/241@ of May 20, 2010 on Endorsing the Forms of Documents Used by Tax Authorities When They Exercise Their Authority in the Relations Regulated by the Legislation on Taxes and Fees

In 2009 the Tax Code of the Russian Federation was amended, this providing for the claiming procedure for reimbursement of value-added tax. It means that the tax amount claimed for reimbursement in a tax declaration shall be set off (repaid) before completing the desk tax audit held on the basis of it. After filing an application before the end of a desk tax audit a specified tax declaration shall be filed. If, for example, a specified tax declaration is filed before the adoption of the decision to reimburse value-added tax but prior to the end a desk tax audit, the decision in respect of the previously filed declaration shall be reversed. It shall be done at latest on the day following the date when a specified tax declaration is filed. On the basis of this, the form of the decision to reverse the decision on reimbursement of value-added tax in a claiming procedure in connection with filing a specified declaration is endorsed. The order is registered by the Ministry of Justice of the Russian Federation on June 17, 2010 under registration No. 17571.

Order of the Ministry of Transport of the Russian Federation No. 116 of May 18, 2010 on Establishing the Form of an Electronic Multipurpose Document

The order endorses the form of an electronic multipurpose document. It shall be used in rendering services to passengers (including supplementary ones), collection of fees and payments. The document consists of several electronic coupons: cost, control and agency ones. Besides, it includes a receipt. The availability of the latter and of the cost coupon shall be mandatory. The cost coupon shows the following statuses: opened for use; airport control; registration passed; exchange/re-issuance; used for carriage/used; emplanement has been effected; return is effected; suspended; unavailable for use; cancelled; closed. The order describes the content of an electronic multipurpose document. It shall be formed with use of an automated system. The order is registered by the Ministry of Justice of the Russian Federation on June 17, 2010 under registration No. 17567.

Order of the Ministry of Agriculture of the Russian Federation No. 162 of May 14, 2010 on Endorsing the Rules for Using Forests for Processing Timber and Other Forest Resources

The Ministry of Agriculture of the Russian Federation regulates forest relations within the scope of authority thereof. Earlier the Ministry of Natural Resources and Ecology was engaged in it. In connection with this, a new procedure for using forests for the purpose of processing timber and other resources is defined. As before, municipal and state-owned plots shall be let on lease to legal entities and individual businessmen. Such plots may be allotted for permanent (termless) use to federal state institutions, if such institutions are permitted to process timber and other forest resources. In the course of exploiting forests it shall be allowed to construct, re-construct and operate facilities which are not connected with creation of the forests infrastructure. In the course of forest exploitation it shall not be permitted to carryout works which can disrupt the surface and ground water flows, to drown or water-log plots or contaminate the allotted area. The persons engaged in forest exploitation must clean land plots on a regular basis, to restore forest roads, drainage ditches, drainage systems, to prevent emergency situations and fires. The order is registered by the Ministry of Justice of the Russian Federation on June 18, 2010 under registration No. 17594.

Order of the Ministry of Economic Development of the Russian Federation No. 174 of May 11, 2010 on Endorsing the Model Terms and Conditions of an Energy Service Agreement (Contract) Which May Be Included into a Contract of Purchase and Sale, Supply and Transmittance of Energy Resources (Except for Natural Gas)

The law on energy saving and enhancement of energy efficiency has introduced into the civil circulation an energy service agreement (contract). The subject of the latter are the executor| actions which are aimed at saving energy and enhancing the efficiency of using the orderer|s energy resources.As agreed by the purchaser and the person which sells, supplies or transmits energy resources, the terms and conditions of such agreement may be included into an appropriate contract, except for natural gas. The model terms and conditions of the cited agreement are defined, in particular a list of the activities to be exercised by the seller (supplier) with the aim of energy saving and energy efficiency enhancement, the value of energy resources| saving in kind, a procedure for assessing it on the basis of readings of registration instruments, time for achieving it etc. The order is registered by the Ministry of Justice of the Russian Federation on June 17, 2010 under registration No. 17573.

Order of the Ministry of Education and Science of the Russian Federation No. 428 of April 23, 2010 on Endorsing the Regulations on the Procedure for Holding an Expert Examination of Text-Books

The order establishes a new procedure for holding an expert examination of text-books. As before, such expert examination is held for the purpose of ensuring text-books| quality. One more aim lies in forming federal lists of editions recommended (admitted) for use at educational establishments implementing general education programmes and accredited by the State. One of the tasks of an expert examination is specified. Earlier the compliance of a text-book|s content was assessed solely with the federal component of the state general education standard, but now it shall be done with respect to the federal state educational standard of an appropriate stage of general education. The other tasks thereof remain the same. The Russian Academy of Science, the Russian Academy of Education, as well as other organisations shall participate in an expert examination. The charters of the latter must be endorsed by the Government of the Russian Federation and provide for appropriate authority. Earlier a list of expert organizations was formed by the Ministry of Education and Science of the Russian Federation. An expert examination shall be held prior to October 15 of the current year (earlier it was done before October 1). Both a positive and negative expert opinions must be substantiated (earlier it concerned only a negative expert opinion). The order is registered by the Ministry of Justice of the Russian Federation on June 23, 2010 under registration No. 17623.

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