Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 26.12.2022

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

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