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 30.12.2022

Order of the Ministry of Internal Affairs of the Russian Federation No. 844 of November 9, 2022 on amending the Administrative Regulations of the Ministry of Internal Affairs of the Russian Federation on Provision of the State Service of Drawing Up and Issuing Invitations for Foreign Citizens and Stateless Persons to Enter the Russian Federation approved by Order of the Ministry of Internal Affairs of the Russian Federation No. 677 of September 29, 2020

Information of the Bank of Russia dated November 30, 2022 Partial cancellation of easing, new measures to support banks and certain changes in banking regulation in 2023

Order of the Ministry of Public Health of the Russian Federation No. 709n of October 28, 2022 on approval of the Regulations on the accreditation of specialists - The procedure for accreditation of pharmacists and physicians will be updated next year

Order of the Federal Tax Service No. ED-7-21/989@ of October 28, 2022 on amending the Appendix to Order of the Federal Tax Service No. MMV-7-11/973@ of December 18, 2012 - Tax authorities will receive information on the owners of aircraft from new entities

Order of the Federal Tax Service No. ED-7-21/988@ of October 28, 2022 on amending the Appendix to Order of the Federal Tax Service No. ED-7-21/420@ of May 20, 2022 - From March 1, 2023, information on vehicles will also be received by the Federal Tax Service from new entities

Information of the Federal Air Transport Agency dated December 1, 2022 Restriction of flights to airports in the south and central part of Russia extended until December 9

Decision of the Government of the Russian Federation No. 2173 of November 30, 2022 on approval of the Rules for labelling beer, beer-based drinks, and certain types of low-alcohol drinks by means of identification - Mandatory labelling of beer and low-alcohol drinks in kegs will begin on April 1, 2023

Decision of the Government of the Russian Federation No. 2178 of November 30, 2022 on amending certain acts of the Government of the Russian Federation regarding the introduction of mandatory labelling of certain types of nicotine-containing liquids by means of identification - Mandatory labelling of liquids for electronic cigarettes, including nicotine-free ones, shall start on December 15

Decision of the Government of the Russian Federation No. 2200 of December 1, 2022 - The Federal Service for Supervision of Natural Resources will advise organisations and individual entrepreneurs on the compliance of their activities within the framework of investment projects with legal requirements

Order of the Federal Tax Service No. ED-7-21/991@ of October 28, 2022 on amending the Appendix to Order of the Federal Tax Service No. MMV-7-11/545@ of November 25, 2015 - Tax authorities will receive information on the owners of vehicles from new regions

Order of the Federal Tax Service No. ED-7-21/990@ of October 28, 2022 on amending the Appendix to Order of the Federal Tax Service No. MMV-7-21/302@ of April 10, 2017 - The Federal Tax Service indicated the codes of new regions for filling out the real estate information form

Federal Law No. 474-FZ of December 5, 2022 - amendments to Articles 10 and 51 of the Federal Law on Compulsory Medical Insurance in the Russian Federation

Federal Law No. 469-FZ of December 5, 2022 - amendments to Article 83 of the Federal Law on the Fundamentals of Protecting the Health of Citizens in the Russian Federation

Federal Law No. 468-FZ of December 5, 2022 - adopting the budget of the Federal Compulsory Medical Insurance Fund for 2023 and for the planning period of 2024 and 2025

Order of the Federal Service for Supervision over Education and Science No. 1029 of September 27, 2022 - approval of the Administrative Regulations for the providing by the Federal Service for Supervision over Education and Science of the public service related to licensing educational activities

Order of the Federal Tax Service No. ED-7-19/1085@ of November 14, 2022 - approval of documents provided for by subitem 1 of Item 1 and Item 2.3 of Article 102 of the Tax Code of the Russian Federation: the procedure for consent to the disclosure of tax secrets is established.

Federal Law No. 466-FZ of December 5, 2022 - on the federal budget for 2023 and for the planning period of 2024 and 2025

Federal Law No. 480-FZ of December 5, 2022 - ratification of the Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus on Changing the Terms of Certain Russian-Belarusian Intergovernmental Agreements: amendments are ratified to be made into financial agreements with Belarus.

Federal Law No. 483-FZ of December 5, 2022 - ratification of the Treaty between the Russian Federation and the Hong Kong Special Administrative Region of the People's Republic of China on the Transfer of Convicts

Federal Law No. 496-FZ of December 5, 2022 - amendments to the Federal Law on Industrial Policy in the Russian Federation

Federal Law No. 501-FZ of December 5, 2022 - amendments to Articles 25 and 25.6 of the Federal Law on the Procedure for Departure from the Russian Federation and Entry into the Russian Federation

Federal Law No. 502-FZ of December 5, 2022 - amendments to Article 56 of the Federal Law on the Circulation of Medicines

Federal Law No. 507-FZ of December 5, 2022 - amendments to the Federal Law on the Turnover of Agricultural Land and also amendments into certain legislative acts of the Russian Federation

Federal Law No. 513-FZ of December 5, 2022 - amendments to Articles 18 and 22.1 of the Federal Law on State Cadastral Valuation

Federal Law No. 511-FZ of December 5, 2022 - amendments to Articles 9 and 23 of the Federal Law on Currency Regulation and Currency Control

Federal Law No. 510-FZ of December 5, 2022 - amendments to the Federal Law on Inland Sea Waters, the Territorial Sea and Adjacent Zone of the Russian Federation

Information statement of the Federal Air Transport Agency, dated December 7, 2022 - temporary restriction of flights to Russian airports in the south and central part of Russia is extended until December 15, 2022

Order of the Federal Tax Service No. ED-7-8/1047@ of November 2, 2022 - approval of the form, procedure for filling out and format for submitting a notification of calculated amounts of taxes, advance payments of taxes, fees, insurance premiums in electronic form

Information statement of the Ministry of Economic Development of the Russian Federation, dated December 6, 2022 "On the average price of Urals oil for November 2022"

Resolution of the Board of the Eurasian Economic Commission No. 189 of December 6, 2022 - amendments to Resolution of the Board of the Eurasian Economic Commission No. 158 of October 16, 2018. From October 1, 2023, it will be possible to change and supplement information declared in the passenger customs declaration for express cargo.

List of Instructions, following the meeting with the Government (approved by the President of the Russian Federation on December 6, 2022 under No. Pr-2333): the President ordered updating the list of investment projects financed in 2023-2025, with attraction of funds from the National Welfare Fund, due to the increasing sanctions pressure.

Information Letter of the Bank of Russia No. IN-012-17/136 of December 7, 2022 on Applicability of the Bank of Russia Regulations in the Field of Accounting and Accounting (Financial) Statements That Come into Force on January 1, 2023: according to recommendations of the Bank of Russia, insurers should reflect, starting from 2023, insurance reserves (liabilities) under insurance contracts, the method of valuation of which must comply with the requirements of International Financial Reporting Standard (IFRS) 4 "Insurance Contracts" (at the best estimate), on the accounts of other reserves listed in the Appendix to the Letter

Decision of the Government of the Russian Federation No. 2240 of December 7, 2022 on approval of rates of import customs duties in respect of certain goods, the country of origin of which is the states or territories that take measures that violate the economic interests of the Russian Federation

Decision of the Government of the Russian Federation No. 2252 of December 8, 2022 on amending the Rules for issuing a permit for the import into the territory of the Russian Federation of a medical device for the provision of medical care for the health reasons of a particular patient - On the import of medical devices not registered in Russia for specific patients

Order of the Federal Service for Supervision of Education and Science No. 1039 of September 29, 2022 on approval of the Administrative Regulations for the provision by the Federal Service for Supervision of Education and Science of the state service for state accreditation of educational activities

Order of the Ministry of Finance of the Russian Federation No. 168n of November 11, 2022 on amending Order of the Ministry of Finance of the Russian Federation No. 235n of October 7, 2020 on prices not below which purchases (excluding imports), deliveries (excluding exports) and retail sales of alcoholic products with a strength of more than 28 percent are carried out - Strong alcohol will rise in price from the new year

Letter of the Ministry of Finance of the Russian Federation and the Federal Treasury No. 02-06-07/121658/07-04-05/02-31108 of December 12, 2022 - additional criteria for information disclosure while compiling and submitting annual budget statements, as well as annual consolidated financial statements of state (municipal) budgetary and autonomous institutions, by the financial authorities of constituent entities of the Russian Federation and administration bodies of state non-budgetary funds of the Russian Federation for 2022

Information statement from the Federal Air Transport Agency, dated December 13, 2022 - temporary flight restriction to Russian airports in the south and central part of Russia is extended until December 21, 2022

Letter of the Ministry of Finance of the Russian Federation and the Federal Treasury No. 02-06-07/121653/07-04-05/02-31103 of December 12, 2022 - additional criteria for disclosure of information when compiling and submitting annual consolidated budget statements, as well as annual consolidated financial statements of state budgetary and autonomous institutions, by the chief administrators of federal budgetary funds for 2022

Information of the Bank of Russia dated December 13, 2022 on regulatory easing and new support measures for dealers, brokers, forex dealers, non-state pension funds, and management companies

Decision of the Government of the Russian Federation No. 2279 of December 9, 2022 on amending the Rules for calculating and confirming the insurance period for establishing insurance pensions

Decision of the Constitutional Court of the Russian Federation No. 54-P of December 13, 2022 In the case of checking the constitutionality of Part 2 of Article 2.6.1 of the Code of Administrative Offences of the Russian Federation - The Constitutional Court once again reminded of the responsibility of organisations that are owners of cars for violation of traffic rules by their employees.

Information of the Ministry of Transport of the Russian Federation dated December 15, 2022 The validity of the qualification documents of the crew members of sea vessels has been extended until March 31, 2023

Order of the Government of the Russian Federation No. 3847-r of December 9, 2022 - The Government of the Russian Federation has supplemented the list of modern technologies in order to conclude special investment contracts

Order of the Federal Service for Supervision of Communications, Information Technology and Mass Communications No. 180 of October 28, 2022 - From September 1, 2022, the requirements for the processing of personal data have changed.

Information of the Bank of Russia dated December 16, 2022 The Bank of Russia decided to keep the key rate at 7.50% per annum

Information of the Ministry of Economic Development of the Russian Federation dated December 15, 2022 on the average prices over the past tax period for the relevant types of hydrocarbons produced at a new offshore hydrocarbon field for the period from November 1 to November 30, 2022

Information Letter of the Bank of Russia and the Federal Treasury Nos IN-04-45/137, 01-00-02/31771 of December 16, 2022 - approval of the procedure for credit institutions to process the information necessary for making payments to the budget

Decision of the Government of the Russian Federation No. 2309 of December 15, 2022 - implementation in 2023 of certain measures aimed at reducing tensions in the labour market

Order of the Ministry of Justice of the Russian Federation No. 394 of December 14, 2022 - approval of the Rules for notarial office work. The Order comes into force on January 11, 2023.

Federal Law No. 514-FZ of December 18, 2022 - amendments to the Federal Law on the Accounts Chamber of the Russian Federation. Inter alia, the following amendments are provided: a) the procedure is clarified for appointing and dismissing the Chairman of the Accounts Chamber of the Russian Federation and deputy thereof (in connection with the change in the Constitution of the Russian Federation); b) a new type of audit is provided - a compliance audit aimed at assessing the compliance of the audit subject with legislative and other regulatory legal acts, other documents within the competence of the Chamber, except for the purposes of financial audit (control).

Federal Law No. 516-FZ of December 19, 2022 - expected period is established for the payment of funded pensions for 2023

Federal Law No. 517-FZ of December 19, 2022 - insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2023 and for the planned period of 2024 and 2025

Information from the Federal Air Transport Agency, dated December 19, 2022 - temporary flight restriction to Russian airports in the south and central part of Russia is extended until December 27, 2022

Federal Law No. 535-FZ of December 19, 2022 - amendments to Articles 19 and 20 of the Federal Law on Public Associations and Article 14 of the Federal Law on Non-profit Organisations

Federal Law No. 539-FZ of December 19, 2022 - amendments to the Federal Law on Farmland Improvement and to the Water Code of the Russian Federation

Federal Law No. 537-FZ of December 19, 2022 - amendments to Article 80 of the Federal Law on Education in the Russian Federation

Federal Law No. 522-FZ of December 19, 2022 - amendments to Article 1 of the Federal Law on the Minimum Wage and also on suspending certain provisions thereof

Information statement of the Ministry of Economic Development of the Russian Federation, dated December 19, 2022 - export customs duties on oil and certain categories of goods produced from oil for the period from January 1 to January 31, 2023

Federal Law No. 552-FZ of December 19, 2022 - amendments to Article 102 of Part One of the Tax Code of the Russian Federation. Information received by banks from tax authorities about deregistration of individuals due to death will get the status of tax secrets.

Federal Law No. 549-FZ of December 19, 2022 - amendments to Chapter 21 of Part Two of the Tax Code of the Russian Federation. From 2024, exporters confirm the validity of the zero VAT rate with electronic registers.

Federal Law No. 545-FZ of December 19, 2022 - amendments to Articles 302 and 351.7 of the Labour Code of the Russian Federation. Employers must pay for the delivery of shift workers from the collection point to the place of work, and those mobilised that returned from service are given the preferential right to be reinstated at work.

Federal Law No. 541-FZ of December 19, 2022 - amendments to the Town Planning Code of the Russian Federation and Article 18.1 of the Federal Law on Protection of Competition. In Russia, a unified information system in the field of construction "Stroykompleks.RF" is being created.

Federal Law No. 535-FZ of December 19, 2022 - amendments to Articles 19 and 20 of the Federal Law on Public Associations and Article 14 of the Federal Law on Non-profit Organisations. Starting from March 1, 2023, the requirements for contents of NPO charters will change.

Federal Law No. 530-FZ of December 19, 2022 - amendments to the Code of Administrative Offences of the Russian Federation. Stevedoring companies will be held liable for non-compliance with regulations to eliminate the negative impact on the environment.

Federal Law No. 532-FZ of December 19, 2022 - amendments to Article 20.2 of the Law of the Russian Federation on the Status of Judges in the Russian Federation. The qualification class for judges may be assigned higher than the limit for the position to be occupied.

Federal Law No. 527-FZ of December 19, 2022 - ratification of the Agreement between the Government of the Russian Federation and the Government of the United Arab Emirates on Cooperation in the Exploration and Use of Outer Space for Civilian Purposes

Federal Law No. 528-FZ of December 19, 2022 - amendments to Articles 9.6 and 9.21 of the Code of Administrative Offences of the Russian Federation. For violation of the procedure for connecting to the main gas pipelines, administrative liability is providedin the Code of Administrative Offences.

Decision of the Government of the Russian Federation No. 2353 of December 20, 2022 - introduction of a temporary quantitative restriction on the export of certain types of fertilizers

Order of the Ministry of Labour and Social Protection of the Russian Federation No. 713n of November 10, 2022 - approval of the form of information on labour activity provided to the employee by the employer, the form for providing information on labour activity from the information resources of the Pension and Social Insurance Fund of the Russian Federation and the procedure for filling them in

Resolution of the Council of the Eurasian Economic Commission No. 168 of December 14, 2022 - establishing the rate of import customs duty of the Common Customs Tariff of the Eurasian Economic Union with respect to certain types of internal combustion engines

Decree of the President of the Russian Federation No. 942 of December 22, 2022 - amendments to Decree of the President of the Russian Federation No. 252 of May 3, 2022 'On applicability of retaliatory special economic measures in connection with the unfriendly actions of certain foreign countries and international organisations'

Order of the Federal Tax Service No. ED-7-19/1086@ of November 14, 2022 - approval of the application form for filing a certificate confirming, as of the date of the certificate, a positive, negative or zero balance of the single tax account of the taxpayer, payer of the fee, payer of insurance premiums or a tax agent, a certificate of ownership of the amounts of money transferred as a single tax payment, and a certificate of fulfillment of obligation to pay taxes, fees, insurance premiums, penalties, fines, interest, and also the format of filing such application with a tax authority in electronic form

Decision of the Plenum of the Supreme Court of the Russian Federation No. 40 of December 22, 2022 - certain issues arising in judicial practice when considering cases of administrative offences related to non-compliance with administrative restrictions established during administrative supervision

Order of the Ministry of Education of the Russian Federation No. 993 of November 16, 2022 - approval of the federal educational program of basic general education

Information statement of the Federal Service for Regulation of the Alcohol Market, dated December 22, 2022 - starting from 2023, the old EGAIS codes for alcohol and alcohol containing products shall not be applied

Decree of the President of the Russian Federation No. 943 of December 22, 2022 - application of special economic measures in the field of natural gas supplies in connection with the unfriendly actions of certain foreign states and international organisations

Information statement of the Federal Air Transport Agency, dated December 23, 2022 - temporary flight restriction to Russian airports in the south and central part of Russia is extended until January 2, 2023

Decision of the Government of the Russian Federation No. 2399 of December 23, 2022 on amending Appendix No. 14 to Decision of the Government of the Russian Federation No. 353 of March 12, 2022 - Issues of execution of the European Agreement Concerning the Work of Crews of Vehicles Engaged in International Road Transport have been clarified

Decision of the Government of the Russian Federation No. 2403 of December 23, 2022 on amending Decision of the Government of the Russian Federation No. 276 of March 29, 2013 - The methodology for calculating the rates of export customs duties for certain categories of goods produced from oil has changed

Decision of the Board of Directors of the Bank of Russia dated December 23, 2022 on the levels of credit ratings established in accordance with Regulations of the Bank of Russia No.

Order of the Ministry of Finance of the Russian Federation No. 163n of November 10, 2022 on amending the General Requirements for the return of overpaid (collected) payments approved by Order of the Ministry of Finance of the Russian Federation No. 137n of September 27, 2021 - the Ministry of Finance: overpaid (collected) payments can be returned to accounts in the territorial body of the Federal Treasury

Decree of the President of the Russian Federation No. 951 of December 26, 2022 on some issues of acquiring citizenship of the Russian Federation - There are rules for residents of new regions to apply for Russian passports

Decision of the Constitutional Court of the Russian Federation No. 58-P of December 27, 2022 In the case of checking the constitutionality of the provisions of the Federal Law on Insolvency (Bankruptcy), Federal Law No. 84-FZ of May 1, 2017 on Amendments to Certain Legislative Acts of the Russian Federation, the Civil Procedural Code of the Russian Federation and Federal Law No. 87-FZ of April 23 2018 on Amendments to Certain Legislative Acts of the Russian Federation - The Constitutional Court of the Russian Federation drew attention to one of the conditions for the reorganisation of banks

Federal Law No. 571-FZ of December 28, 2022 on amending certain legal acts of the Russian Federation - A number of anti-sanction measures are provided to support investors in the securities market and the Central Bank of the Russian Federation

Federal Law No. 563-FZ of December 28, 2022 on amending Article 112 of the Federal Law on the Contractual System in the Area of Procurement of Goods, Works and Services for Meeting State and Municipal Needs - The Council of Ministers is allowed to establish the features of planning and holding purchases in new regions in 2023-2025

Decision of the Russian Federation No. 2433 of December 26, 2022 on approval of the Rules for making settlements in cash between residents and non-residents

Decree of the President of the Russian Federation No. 961 of December 27, 2022 on special economic measures in the fuel and energy sector in connection with the establishment by some foreign states of the maximum price for Russian oil and oil products

Federal Law No. 554-FZ of December 28, 2022 on amending Article 2 of the Federal Law on amending Article 24.1 of the Federal Law on the Development of Small and Medium-Sized Business in the Russian Federation - On the recognition of the implementation of children's and educational literature as a social business

Federal Law No. 567-FZ of December 28, 2022 on amending the Federal Law on individual (personalized) registration in the systems of compulsory pension insurance and compulsory social insurance - It became easier for foreigners to issue personal insurance policy number (SNILS)

Federal Law No. 620-FZ of December 29, 2022 on amending Article 6 of the Federal Law on Foreign Investment in the Russian Federation and Articles 32 and 33 of the Federal Law on the Protection of Competition

Federal Law No. 586-FZ of December 29, 2022 on amending the Criminal Code of the Russian Federation and the Criminal-Procedural Code of the Russian Federation - The amendments provide for criminal liability up to life imprisonment for the creation of a sabotage community

Federal Law No. 582-FZ of December 29, 2022 on amending Articles 239 and 330.1 of the Criminal Code of the Russian Federation - Criminal liability for failure to fulfil the duties of a foreign agent or for the creation of dangerous non-profit organisations: amendments

Federal Law No. 577-FZ of December 29, 2022 on amending the Federal Law on the Procedure for Making Foreign Investments in Companies Which Are of Strategic Importance for Ensuring the Country's Defence and State Security

Decision of the Government of the Russian Federation No. 2468 of December 28, 2022 on amending Decision of the Government of the Russian Federation No. 839 of May 9, 2022 - Duty-free import of equipment and raw materials is extended to the extraction of coal, ores, and the provision of electricity

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