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 29.12.2018

Decision of the Government of the Russian Federation No. 1426 of November 28, 2018 on the limiting value of the base for calculation of insurance contributions for obligatory social insurance for the cases of temporary disability and maternity and for obligatory pension insurance from January 1, 2019

Decision of the Plenum of the Supreme Court of the Russian Federation No. 41 of November 29, 2018 on the judicial practice in the criminal cases of violations of occupational safety requirements, safety rules in the cases of construction or other works or industrial safety requirements at hazardous production objects

Order of the Ministry of Labour and Social Protection of the Russian Federation No. 695n of November 12, 2018 on the cost of living in per capita figures and for the main sociî-demographic groups of population for the whole of the Russian Federation for the III quarter of 2018

Order of the Federal Tax Service No. MMV-7-19/627@ of November 6, 2018 on the amendments to the procedure for maintaining the taxpayer personal cabinet endorsed by Order of the Federal Tax Service No. MMV-7-17/617@ of August 22, 2017

Direction of the Bank of Russia No. 4954-U of October 31, 2018 on the procedure for calculation of the current cost of assets and the cost of net assets forming the accumulated pensions, procedure and deadlines for calculation of the cost of assets forming the pension reserves and the total cost of pension reserves of a non-state pension fund – new rules

Information of the Federal Service for Supervision over Protection of Consumer Rights and Human Well-Being of November 28, 2018 "Recommendations to Citizens in the Cases of Flight Delays"

Order of the Ministry of Transport of the Russian Federation No. 296 of August 8, 2018 on the endorsement of the Procedure for organization and carrying out the pre-trip control of technical condition of vehicles

Information of the Bank of Russia of December 6, 2018 on the revocation of license for bank operations – OOO Economics Bank

Information of the Bank of Russia of December 6, 2018 on t he revocation of license for bank operations – AO CDB Bank

Information of the Bank of Russia of December 6, 2018 on the revocation of license for bank operations and appointment of interim administration – Zlatcombank

Review of the practice of processing by courts of the cases of material liabilities of employees (Endorsed by the Presidium of the Supreme Court of the Russian Federation on December 5, 2018)

Information of the Ministry of Economic Development of the Russian Federation of December 6, 2018 on the average price for the Urals oil for November 2018

Decision of the Government of the Russian Federation No. 1441 of November 29, 2018 on the endorsement of the Rules for introduction and paying out the mark-up to the fixed amount of insured pension for the persons having worked for at least 30 calendar years in agriculture and living in rural areas

Decision of the Government of the Russian Federation No. 1440 of November 29, 2018 on the endorsement of the list of jobs, production facilities, occupations, positions, specialties permitting to introduce a mark-up to the fixed amount of the old-age insurance pension and disability insurance pension in accordance with Part 14 Article 17 of the Federal Law on insurance pensions and the Rules for calculating the periods of work (activities) permitting to introduce a mark-up to the fixed amount of the old-age insurance pension and disability insurance pension in accordance with Part 14 of Article 17 of the Federal Law on insurance pensions

Decree of the President of the Russian Federation No. 703 of December 6, 2018 on amendments to the Strategy of the state national policy of the Russian Federation for the period until 2025 endorsed by Decree of the President of the Russian Federation No. 1666 of December 19, 2012

Order of the Federal Tax Service No. MMV-7-3/544 @ of September 21, 2018 on the endorsement of the form and format for submission of the tax declaration for excise duty taxes for ethyl alcohol, alcoholic and (or) excisable alcohol-containing products in electronic form and its filling procedure

Order of the Government of the Russian Federation No. 2738-r of December 10, 2018 - lists of medicines

Decision of the Government of the Russian Federation No. 1494 of December 6, 2018 on the need for foreign worker force arriving to the Russian Federation on the basis of a visa, including the priority professional qualification groups, and endorsement of quotas for 2019

Information of the Federal Tax Service of December 7, 2018 - from January 1, non-residents in the Russian Federation stop paying the tax on incomes from natural persons in the cases of sale of property owned for more than three and five years

Order of the Ministry of Natural Resources of the Russian Federation No. 509 of October 11, 2018 on the endorsement of the form of declaration on the environmental impact and its filling procedure, including the form of electronic document signed with enhanced qualified electronic signature

Resolution of the Council of the Eurasian Economic Commission No. 97 of December 5, 2018 on the rate of import customs duty of the Joint Customs Tariff of the Eurasian Economic Union for plasticized polyvinyl chloride for making wallpaper and on the amendment to the List of goods and rates applied by the Republic of Armenia in the transient period

Federal Law No. 466-FZ of December 11, 2018 on amendment to Article 2 of the Federal Law on the opening of bank accounts and letters of credit, conclusion of bank deposit contracts, contracts for keeping the register of holders of securities by economic companies having a strategic significance for the defense industry complex and security of the Russian Federation and on the amendments to certain legislative acts of the Russian Federation

Federal Law No. 465-FZ of December 11, 2018 on the amendments to Article 22 of the Federal Law on communication – radio electronic and high frequency devices

Order of the Ministry of Finance of the Russian Federation No. 236n of November 20, 2018 on the amendments to the accounting regulation "Registration of Estimates for the Tax on Profits of Organizations" (PBU 18/02) endorsed by Order of the Ministry of Finance of the Russian Federation No. 114n of November 19, 2002

Order of the Ministry of Economic Development of the Russian Federation No. 614 of November 12, 2018 on the invalidation of Paragraph 5 of Item 6 of the Procedure for generation and submission of the list of objects of immovable property requiring state cadastral assessment, including the quantitative and qualitative characteristics of objects of immovable property that must be included in the list, requirements for the content of the request for the list of objects of immovable property endorsed by Order of the Ministry of Economic Development of the Russian Federation No. 74 of February 20, 2017

Information of the Federal Tax Service of December 13, 2018 for calculation of the tax on extraction of mineral resources for oil for November 2018

Information of the Bank of Russia of December 14, 2018 on the revocation of license for bank operations – AO Runetbank

Order of the Federal Service of Troops of the National Guard of the Russian Federation No. 222 of June 26, 2018 on the endorsement of the Administrative Regulation on the provided state service of issuance of licenses to citizens of the Russian Federation for the purchase of hunting or sports firearms with a rifle barrel and cartridges for them

Order of the Federal Service of Troops of the National Guard of the Russian Federation No. 221 of June 26, 2018 on the endorsement of the Administrative Regulation on the provided state service of issuance of permissions to citizens of the Russian Federation for storing and carrying hunting long-barrel firearms, sports smooth- and long-barrel firearms, hunting air guns or limited-effect firearms and cartridges for them

Order of the Federal Service of Troops of the National Guard of the Russian Federation No. 148 of April 24, 2018 on the endorsement of the Administrative Regulation on the provided state service of issuance of licenses to legal entities or natural persons for collection and/or exhibits of weapons, main parts of firearms, cartridges for them

Information of the Bank of Russia of December 14, 2018 on the key rate of the Bank of Russia - 7.75% annual

Letter of the Federal Tax Service No. YeD-4-20/24234@ of December 13, 2018 on the change of VAT rate from January 1, 2019

Information of the Ministry of Economic Development of the Russian Federation of December 14, 2018 on the average in the expired tax period prices for appropriate types of hydrocarbon raw materials produced at a new sea deposit for the period from November 1 to November 30, 2018

Resolution of the Board of the Eurasian Economic Commission No. 198 of December 11, 2018 on the import customs duty of the Joint Customs Tariff of the Eurasian Economic Union for individual types of fertilized fish eggs and on the amendment to the list of goods and rates applied in the Kyrgyz Republic in the transient period

Resolution of the Board of the Eurasian Economic Commission No. 199 of December 11, 2018 on the prolongation of the period of application of the rate of import customs duty of the Joint Customs Tariff of the Eurasian Economic Union for natural calcium phosphates, natural aluminium calcium phosphates and phosphate chalk, ground up

Federal Law No. 474-FZ of December 18, 2018 on the amendments to Articles 9 and 11 of the Federal Law on currency regulation and currency control – operations with residents

Federal Law No. 473-FZ of December 18, 2018 on the amendments to individual legislative acts of the Russian Federation on the particulars of transfer of insurance portfolio by insurance organisations

Federal Law No. 472-FZ of December 18, 2018 on the amendments to Article 15.1 of the Federal Law on the information, information technologies and protection of information and Article 5 of the Federal Law on the protection of children against information detrimental to their health and development

Federal Law No. 471-FZ of December 18, 2018 on the amendments to the Forestry Code of the Russian Federation and individual legislative acts of the Russian Federation improving the procedure for granting forest plots for gratuitous use

Federal Law No. 468-FZ of December 18, 2018 on the amendments to the Federal Law on the state regulation of organization of and carrying out the games of chance and on the amendments to certain legislative acts of the Russian Federation and Articles 19.1 and 26.2 of the Federal Law on physical culture and sports in the Russian Federation

Information of the Ministry of Economic Development of the Russian Federation of December 18, 2018 on the export customs duties for oil and individual categories of goods of oil for the period from January 1 to January 31, 2019

Order of the Federal Tax Service No. MMV-7-21/652@ of November 22, 2018 on the endorsement of the form and format for submission of information on introduction, changing and invalidation of regional and local taxes, as well as a procedure for submission of the mentioned information in electronic form

Direction of the Bank of Russia No. 4927-U of October 8, 2018 on the list, forms and procedure for drawing up and submission of the forms of reports of credit organizations to the Central Bank of the Russian Federation

Order of the Ministry of Finance of the Russian Federation No. 203n of October 3, 2018 on the endorsement of the Standard for the Federal Treasury to implement the internal state financial control "The Check of Subsidies Granted from the Federal Budget to Federal Budget-Supported and Autonomous Institutions and/or Use Thereof"

Information of the Federal Tax Service of December 18, 2018 on the procedure for taxation of objects of capital construction of natural persons from 2019

Order of the Ministry of Finance of the Russian Federation No. 267n of December 14, 2018 on the amendments to Order of the Ministry of Finance of the Russian Federation No. 58n of May 11, 2016 on the prices permitting the purchase (other than import), supplies (other than export) and retail sale of alcoholic products stronger than 28 percent

Decision of the Constitutional Court of the Russian Federation No. 45-P of December 19, 2018 on the case of constitutionality of Part 1 of Article 178 of the Labour Code of the Russian Federation pursuant to the appeal of citizen M.V.Trofimova – earnings after discharge

Information of the Bank of Russia of December 21, 2018 on the revocation of license for bank operations and appointment of interim administration – PAO Donkhlebbank

Information of the Bank of Russia of December 21, 2018 on the revocation of license for bank operations and appointment of interim administration – AO Russobank

Order of the Ministry of Transport of the Russian Federation No. 334 of September 18, 2018 on the amendments to the Rules of passenger, baggage, cargo transportation by the railroad transport endorsed by Order of the Ministry of Transport of the Russian Federation No. 473 of December 19, 2013

Order of the Ministry of Finance of the Russian Federation No. 172n of August 14, 2018 on the form of license for production and circulation of ethyl alcohol, alcoholic and alcohol-containing products

Order of the Federal Tax Service No. MMV-7-21/664@ of November 26, 2018 on the amendments to the appendices to Order of the Federal Tax Service No. MMV-7-21/668@ of December 5, 2016 – new bar codes

Decision of the Management Board of the Pension Fund of the Russian Federation No. 507p of December 6, 2018 on the endorsement of the form "Information on the Length of Service of the Insured (SZV-STAZH)", form "Information on the Insurant Handed over to the Pension Fund of the Russian Federation for Keeping the Individual (Personified) Records (ODV-1)", form "Adjustment of Information on the Individual Personal Account of the Insured (SZV-KORR)", form "Information on the Earnings (Remuneration), Income, Amount of Payments and Other Rewards, Accrued and Paid out Insurance Contributions, Periods of Employment and Other Activities Included in the Length of Service of the Insured (SZV-ISH)", their filling procedure and format and invalidation of Decision of the Management Board of the Pension Fund of the Russian Federation No. 3p of January 11, 2017

Decision of the Constitutional Court of the Russian Federation No. 46-P of December 20, 2018 on the case of constitutionality of Paragraph 2 of Item 40 of the Rules for providing communal services to owners and users of space in apartment houses and dwelling homes pursuant to the appeals of citizens V.I.Leonova and N.Y.Timofeyeva

Decision of the Government of the Russian Federation No. 1616 of December 21, 2018 on the endorsement of the Rules for nominating the management company for an apartment house, if the owners failed to choose the method of management or implement the chosen method, nominate the management company, and on the amendments to certain acts of the Government of the Russian Federation

Decision of the Management Board of the Pension Fund of the Russian Federation No. 464p of October 29, 2018 on the endorsement of the Procedure for drawing up the electronic document including a citizen in a pre-retirement category

Order of the Federal Tax Service No. MMV-7-2/628@ of November 7, 2018 on the endorsement of the forms of documents specified in the Tax Code of the Russian Federation for use by tax bodies in their relations regulated by the legislation on taxes and fees, the grounds and procedure for prolongation of the period of on-site tax audit, requirements for the documents submitted to tax body on paper, procedure of interaction of tax bodies when requesting the documents, requirements for the act of tax audit, requirements for the act of revealed tax violations (other than those processed under Article 101 of the Tax Code of the Russian Federation)

Additional Item 27.1 to Review of judicial practices on the issues of participation of authorized bodies in the cases of bankruptcy and bankruptcy procedures applied in these cases endorsed by the Presidium of the Supreme Court of the Russian Federation on December 20, 2016 (Endorsed by the Presidium of the Supreme Court of the Russian Federation of December 26, 2018)

Review of judicial practices on the issues of invalidation of decisions of meetings and committees of creditors in bankruptcy proceedings (Endorsed by the Presidium of the Supreme Court of the Russian Federation on December 26, 2018)

Review of the practices of processing by courts of the cases of assistance and control in relation to arbitration courts and international commercial arbitration (Endorsed by the Presidium of the Supreme Court of the Russian Federation on December 26, 2018)

Decision of the Constitutional Court of the Russian Federation No. 47-P of December 21, 2018 on the case of constitutionality of Item 25 of Article 381 of the Tax Code of the Russian Federation pursuant to the appeals of the closed-type joint-stock company Inkar, joint-stock companies KAMAZ Leasing Company and the New Transportation Company – tax exemptions

Order of the Federal Tax Service No. MMV-7-3/830@ of December 20, 2018 on the endorsement of the form of application for coordination of the procedure for distribution of expenses for the tax on additional income from production of hydrocarbon raw materials, its filling procedure and a procedure for coordination of distribution of expenses for the tax on additional income

Order of the Federal Tax Service No. MMV-7-3/829@ of December 20, 2018 on the endorsement of the form of notification of exemption from taxpayer duty as regards the tax on additional income from production of hydrocarbon raw materials, its format for submission in electronic form

Order of the Federal Tax Service No. MMV-7-3/828@ of December 20, 2018 on the endorsement of the form of the tax declaration for the tax on additional income from extraction of hydrocarbon raw materials, its filling procedure, as well as the format for submission in electronic form

Order of the Federal Tax Service No. MMV-7-3/827@ of December 20, 2018 on the endorsement of the form of the tax declaration for the tax on extraction of mineral resources, its filling procedure, as well as the format for submission in electronic form

Order of the Federal Tax Service No. MMV-7-3/818@ of December 18, 2018 on the amendments to Order of the Federal Tax Service No. MMV-7-3/178@ of October 2, 2017 – excise duty taxes

Order of the Federal Tax Service No. MMV-7-17/785@ of December 4, 2018 on the endorsement of the List of foreign states (territories) providing for an automatic exchange of country reports between competent authorities

Order of the Federal Tax Service No. MMV-7-17/784@ of December 4, 2018 on the endorsement of the List of states (territories) providing for an automatic exchange of financial information

Order of the Federal Treasury No. 37n of October 10, 2018 on the endorsement of the form and procedure for submission of information on the need for centralized procurement of computer software for budget accounting and generation of it

Order of the Federal Service for Supervision over Protection of Consumer Rights and Human Well-Being No. 950 of November 16, 2018 on the amendments to Order of the Federal Service for Supervision over Protection of Consumer Rights and Human Well-Being No. 224 of July 19, 2007 on the sanitary and epidemiological expert evaluations, surveys, investigations, testing and toxicology, hygienic and other types of evaluations

Federal Law No. 496-FZ of December 25, 2018 on the amendments to Article 14 of the Federal Law on the ecological expert evaluation and the Federal Law on the amendments to the Federal Law on the environmental protection and individual legislative acts of the Russian Federation

Federal Law No. 494-FZ of December 25, 2018 on the amendments to the Budget Code of the Russian Federation

Federal Law No. 493-FZ of December 25, 2018 on the amendments to individual legislative acts of the Russian Federation on taxes and fees

Federal Law No. 492-FZ of December 25, 2018 on the amendments to Article 15 of the Federal Law on the particulars of regulation of certain legal relations in construction, reconstruction of objects of transport infrastructure of federal and regional significance connecting the Taman and Kerch Peninsulas and the objects of engineering infrastructure of federal and regional significance on the Taman and Kerch Peninsulas and on the amendments to individual legislative acts of the Russian Federation pertaining to prolongation of individual provisions of legislative acts of the Russian Federation

Federal Law No. 491-FZ of December 25, 2018 on the amendments to Article 10 of the Federal Law on the development of agriculture

Federal Law No. 488-FZ of December 25, 2018 on the amendments to the Federal Law on the fundamentals of state regulation of trade in the Russian Federation and Articles 4.4 and 4.5 of the Federal Law on the use of cash registers in the cases of payments in the Russian Federation

Federal Law No. 487-FZ of December 25, 2018 on the amendments to Article 25.1 of the Federal Law on the development of small and medium-size businesses in the Russian Federation

Federal Law No. 486-FZ of December 25, 2018 on the amendments to Chapter 25.3 of Part 2 of the Tax Code of the Russian Federation – amusement facilities

Federal Law No. 485-FZ of December 25, 2018 on the amendments to individual legislative acts of the Russian Federation – Crimea and Sebastopol

Federal Law No. 484-FZ of December 25, 2018 on the amendments to Articles 4 and 5 of the Federal Law on the amendments to the Federal Law on the power supply industry and individual legislative acts of the Russian Federation pertaining to licensing of power sales

Federal Law No. 483-FZ of December 25, 2018 on the amendments to Article 29.1 of the Federal Law on the waste of production and consumption

Federal Law No. 481-FZ of December 25, 2018 on the amendments to Article 1 of the Federal Law on the minimum amount of labour remuneration

Federal Law No. 480-FZ of December 25, 2018 on the amendments to the Federal Law on the protection of rights of legal entities and individual entrepreneurs in the cases of state control (supervision) and municipal control and Article 35 of the Federal Law on water supplies and water disposal

Federal Law No. 479-FZ of December 25, 2018 on the amendments to the Federal Law on the state regulation of activities of organization of and carrying out the games of chance and on the amendments to individual legislative acts of the Russian Federation

Federal Law No. 478-FZ of December 25, 2018 on the amendments to the Federal Law on the participation in shared construction of apartment houses and other objects of immovable property and on the amendments to individual legislative acts of the Russian Federation

Federal Law No. 477-FZ of December 25, 2018 on the insurance tariff rates for obligatory social insurance against occupational accidents and diseases for 2019 and for the planned period of 2020 and 2021

Federal Constitutional Law No. 3-FKZ of December 25, 2018 on the amendments to Article 12.1 of the Federal Constitutional Law on the admission in the Russian Federation of the Republic of Crimea and the forming in the Russian Federation of new subjects - the Republic of Crimea and the city of federal significance of Sevastopol

Order of the Federal Tax Service and the Ministry of Power Supplies of the Russian Federation No. MMV-7-15/826@/1189 of December 20, 2018 on the endorsement of the composition and procedure for submission of information by the Ministry of Power Supplies of the Russian Federation and the Federal Tax Service on the agreements on modernization of oil refining capacities

Order of the Federal Tax Service No. MMV-7-15/825@ of December 20, 2018 on the endorsement of the Administrative Regulation on the provided state service of issuing of certificate of registration of the party carrying out operations of processing of crude oil

Order of the Ministry of Finance of the Russian Federation No. 208n of October 16, 2018 on the endorsement of the federal accounting standard FSBU 25/2018 "Leasing Accounting"

Order of the Ministry of Finance of the Russian Federation and the Ministry of Digital Development, Communication and Mass Communication infrastructure of the Russian Federation No. 274n/715 of December 18, 2018 on the places of international postal exchange forming the objects of postal communication in the territory of the Russian Federation and invalidation of Order of the Ministry of Finance of the Russian Federation and the Ministry of Communication and Mass Communication Infrastructure of the Russian Federation No. 54n/162 of March 31, 2017

Order of the Ministry of Finance of the Russian Federation No. 243n of November 30, 2018 on the amendments to the Instruction on the procedure for drawing up and submission of annual and quarterly accounting reports of state (municipal) budget-supported and autonomous institutions endorsed by Order of the Ministry of Finance of the Russian Federation No. 33n of March 25, 2011

Federal Law No. 563-FZ of December 27, 2018 on the amendments to the Federal Law on the state support in the area of agricultural insurance and on the amendments to the Federal Law on the development of agriculture

Federal Law No. 554-FZ of December 27, 2018 on the amendments to the Federal Law on the consumer credit (loan) and the Federal Law on microfinancial activities and microfinancial organizations

Federal Law No. 518-FZ of December 27, 2018 on the amendments to Article 93 of the Federal Law on the contract system in the area of procurement of goods, works, services for state and municipal needs

Federal Law No. 512-FZ of December 27, 2018 on the amendments to Articles 41 and 94 of the Federal Law on the contract system in the area of procurement of goods, works, services for state and municipal needs

Federal Law No. 511-FZ of December 27, 2018 on the amendments to individual legislative acts of the Russian Federation – medicines

Federal Law No. 510-FZ of December 27, 2018 on the amendments to the Code of Administrative Violations of the Russian Federation – state procurement

Federal Law No. 508-FZ of December 27, 2018 on the amendments to Article 20 of the Federal Law on the road traffic safety and the Federal Law on the motor roads and road activities in the Russian Federation and on the amendments to individual legislative acts of the Russian Federation

Federal Law No. 505-FZ of December 27, 2018 on the amendments to Articles 23.22 and 23.23 of the Code of Administrative Violations of the Russian Federation – ecology

Federal Law No. 499-FZ of 27 December 2018 on the ratification of the Protocol on the amendments to the Agreement between the Government of the Russian Federation and the Government of the Kyrgyz Republic on cooperation in the area of supplies of oil and oil products of June 6, 2016

Federal Law No. 490-FZ of December 25, 2018 on the amendments to Parts 1 and 2 of the Tax Code of the Russian Federation and the Federal Law on the amendments to Part 1 and Chapter 25 of Part 2 of the Tax Code of the Russian Federation (particulars of taxation of international holding companies)

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