Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 27.06.2012

Federal Law No. 94-FZ of June 25, 2012 on Amending Parts 1 an 2 of the Tax Code of the Russian Federation and Some Legislative Acts of the Russian Federation

These amendments affect special taxation regimes. A licence-based simplified taxation system may be practiced without cash registers on the condition that if the buyer so wishes the seller is to provide a receipt for the money received. Rules for taxation in such case are provided.
The licence-based trade system is going to be instituted by laws of Russia's regions. The previously effective list of the relevant types of activity is cut from 69 to 47. The newly inserted items include dry-cleaning, dyeing and laundering and hiring services, passenger and cargo carriage by waterways, excursion services and retail trade.
Effective as of January 1, 2013, save some provisions with other effective dates.

Federal Law No. 93-FZ of June 25, 2012 on Amending Some Legislative Acts of the Russian Federation on Issues of State Control (Supervision) and Municipal Control

Improvements are made in state control (supervision) and municipal control in the field of land, environmental, housing and building supervision as well as the licensing of printed matter production, fire-fighting, hazardous waste disposal, trade in alcohol and the commissioning of sources of radiation.
For instance, off-schedule inspections of economic entities do not require prior notification if harm is inflicted to historical and cultural monuments. The powers of Moscow authorities to carry out a state expert examination of the design documents pertaining to unique sites and to exercise building supervision over them are extended until 2017. The content of federal state supervision over trading in medicines is adjusted.
Effective as of the date of its official publication, save some provisions.

Federal Law No. 92-FZ of June 25, 2012 on the Ratification of the Treaty on the Unified Board of the Customs Services of the Member States of the Customs Union

A Unified Board of the Customs Services of the Member States of the Customs Union is instituted. It will co-ordinate the activities of the customs services, take part in the formation of the uniform legal base of the Customs Union and ensure a uniform application of the customs legislation of the Customs Union.
Decisions of the board will be adopted by consensus. The functions of the Secretariat of the Board are vested in the Federal Customs Service of Russia.

Federal Law No. 91-FZ of June 25, 2012 on Amending the Federal Law on the General Principles of Organisation of Local Self-Government in the Russian Federation

The Law on the General Principles of Organisation of Local Self-Government has been amended to update certain issues, like heat, electricity, gas, water supply, water removal etc.

Federal Law No. 90-FZ of June 25, 2012 on Amending Article 15 of the Federal Law on the Status of Military Servicemen and Articles 9 and 13 of the Federal Law on the Accumulation Mortgage System Intended to Provide Living Quarters to Military Servicemen

Laws on the status of military servicemen and the provision of living quarters to military servicemen have been adjusted and clarified.

Federal Law No. 89-FZ of June 25, 2012 on Amending Article 101 of the Federal Law on the Fundamentals of Protection of the Health of Citizens in the Russian Federation

The law concerns trading in the medical items which are registered in the procedure established by the Government of Russia or the empowered federal executive body. That provision in respect of state registration procedure was to be applicable starting from July 1, 2012. However no normative legal act endorsing the new registration procedure has been adopted. Accordingly the due date is extended to January 1, 2013.

Federal Law No. 88-FZ of June 25, 2012 on Amending Article 54 of the Federal Law on Police and Article 6 of the Federal Law on Amending the Federal Law on Bailiffs and Some Legislative Acts of the Russian Federation

Police will keep foreigners and stateless persons deported from Russia on police premises until 2013, not thereafter. Effective January 1, 2012, according to the Law on Police police ceased to carry out the duty to effect the administrative deportation of foreigners and stateless persons. Police had to keep deported persons on special premises of internal affairs bodies until relevant institutions get created and commissioned by regional executive governmental bodies, with July 1, 2012 being the deadline. Now the deadline is moved to January 1, 2013.

Federal Law No. 87-FZ of June 25, 2012 on Amending Article 178 of the Criminal Procedural Code of the Russian Federation (it is not in force)

Unidentified corpses have to undergo DNA tests and registration, apart from photography and fingerprinting.

Federal Law No. 86-FZ of June 25, 2012 on Amending the Arbitration Procedural Code of the Russian Federation in Connection with the Improvement of the Simplified Procedure

The purpose of the amendments is to improve the simplified arbitration judicial and appellate proceedings.
For instance now the simplified procedure is applicable to the following categories of cases: the collection of funds if the amount is up to 300,000 roubles for legal entities and 100,000 roubles for individual entrepreneurs, the contesting of non-normative legal acts and decisions of bodies relating to claims for amounts of up to 100,000 roubles, cases of administrative liability envisaging only a fine of up to 100,000 roubles and the collection of compulsory payments and sanctions totalling up to 100,000 roubles.
The simplified procedure do not apply to corporate disputes and cases of protection of the rights and legal interests of a group of persons.
Term for consideration of a claim (application) is extended to two months. A decision taken in a case is subject to appeal within ten days instead of one month and it takes effect immediately.
The law enters into force upon the expiry of 90 days after official publication.

Federal Law No. 82-FZ of June 25, 2012 on the Administration of the Budget of the Pension Fund of the Russian Federation for the Year 2004

The results of administration of the budget of the Pension Fund of the Russian Federation for 2004 are produced.

Federal Law No. 81-FZ of June 25, 2012 on Amending the Federal Law on the Budget of the Pension Fund of the Russian Federation for the Year 2012 and for the Planned Period 2013 and 2014

The law on the budget of the Pension Fund for 2012-2014 is amended to reflect the resources of the disbursement reserve.

Order of the Ministry of Finance of the Russian Federation No. 55n of April 27, 2012 on Amending Normative Legal Acts on Bookkeeping

The bookkeeping of socially-oriented not-for-profit organisations is now made easier. Amendments are made in the accounting regulations PBU 9/99, PBU 10/99, PBU 19/02, PBU 1/2008 and some others.
The amendments enter into force starting from the annual statements for the Year 2012.

Regulations of the Bank of Russia No. 377-P of April 28, 2012 on the Procedure for a Bank to Inform a Tax Body in an Electronic Form about the Grant or Termination of the Right to Use Corporate Electronic Payment Facilities for the Purpose of Electronic Money Remittances and about Change of the Details of a Corporate Electronic Payment Facility

A procedure is provided for a bank to inform electronically a tax body about the termination or grant of the right of using corporate electronic payment facilities for money remittance purposes. Such right may belong to institutions, individual entrepreneurs, private notaries, the lawyers who have instituted barristers/solicitors offices and also investment partnerships.
The procedure enters into force as of November 6, 2012.

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