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 28.04.2023

Decree of the President of the Russian Federation No. 219 of March 30, 2023 - amendments to the State Program to Assist Voluntary Resettlement to the Russian Federation of Compatriots Living Abroad, approved by Decree of the President of the Russian Federation No. 637 of June 22, 2006

Decree of the President of the Russian Federation No. 229 of March 31, 2023 - approval of the Foreign Policy Concept of the Russian Federation

Decision of the Government of the Russian Federation No. 437 of March 20, 2023 - application in 2023 of payment rates for the negative environmental impact

Decision of the Government of the Russian Federation No. 500 of March 29, 2023 - measures to settle debts in the payment of taxes, fees, insurance premiums, penalties, fines, interest established by the Tax Code of the Russian Federation, in 2023

Order of the Ministry of Transport of the Russian Federation No. 89 of March 20, 2023 - approval of the Federal Aviation Rules "Rules for Civil Aircraft Ground Handling"

Federal Law No. 103-FZ of April 3, 2023 on amending Articles 12.21.1 and 23.1 of the Code of Administrative Offences of the Russian Federation - Amounts of fines for violation of truck traffic rules has been clarified

Federal Law No. 101-FZ of April 3, 2023 on amending Part One and Part Three of the Civil Code of the Russian Federation" - These amendments clarifies the rules for certifying powers of attorney, wills or statements of acceptance of inheritance

Federal Law No. 94-FZ of April 3, 2023 on ratification of the Protocol on Amendments to the Agreement between the Russian Federation and the Republic of Abkhazia on Pension Provision for Citizens of the Russian Federation Permanently Residing in the Republic of Abkhazia

Resolution of the Council of the Eurasian Economic Commission No. 30 of March 30, 2023 on amending Resolution of the Council of the Eurasian Economic Commission No. 107 of December 20, 2017 - The threshold of duty-free import of goods for individuals of 1,000 euros has been extended

Decision of the Constitutional Court of the Russian Federation No. 13-P of March 31, 2023 In the case of verification of constitutionality of Item "b" of part two of Article 158 of the Criminal Code of the Russian Federation and part one of Article 17 of the Criminal-Procedural Code of the Russian Federation

Federal Law No. 111-FZ of April 3, 2023 on amending Article 53.1 of the Criminal Code of the Russian Federation - The age of convicts who can be assigned forced labour has been raised in Russia

Federal Law No. 107-FZ of April 3, 2023 on amending the Federal Law on Transport Safety and certain legal acts of the Russian Federation - Shops and cafes at airports will have to comply with transport security requirements

Decision of the Governments of the Russian Federation No. 497 of March 29, 2023 on amending certain legal acts of the Governments of the Russian Federation - It will become easier for compatriots from unfriendly states to join the state program of voluntary resettlement in Russia

Decree of the President of the Russian Federation No. 247 of April 5, 2023 on amending Decree of the President of the Russian Federation No. 723 of October 7, 2022 on the Application of Additional Special Economic Measures in the Fuel and Energy Sector in Connection with the Unfriendly Actions of Certain Foreign States and International Organisations - The deadline for the sale of shares of foreign shareholders of the Sakhalin-1 project has been extended

Decision of the Constitutional Court of the Russian Federation No. 14-P of April 3, 2023 In the case of verification of constitutionality of Items 2 and 3 of Article 428 of the Civil Code of the Russian Federation - The Constitutional Court calls on the courts to proportionally collect a discount from the buyer in case of his/her refusal from the contracts imposed when buying a car

Decision of the Governments of the Russian Federation No. 532 of April 3, 2023 on - The RF Government has regulated the rules of federal state seed control (supervision) when seeds of agricultural plants are imported to Russia from states that are not members of the EAEU

Decision of the Governments of the Russian Federation No. 534 of April 3, 2023 on amending Appendix No. 2 to the Regulations on Licensing of Production of Medicinal Products - The rules for licensing the production of medicines will change from March 1, 2024

Direction of the Bank of Russia No. 6242-U of September 21, 2022 on the procedure for opening mobile offices by banks (their branches), the procedure for entering information about them in the State Register of Credit Institutions, as well as on the list of banking operations that a mobile office is entitled to carry out

Order of the Ministry of Finance of the Russian Federation No. 4n of January 13, 2023 on approval of the Federal Accounting Standard FSBU 28/2023 "Inventory"

Information of the Ministry of Economic Development of the Russian Federation dated April 4, 2023 on the average price of Urals oil for March 2023

Information of the Federal Service for Alcohol Market Regulation dated April 6, 2023 for manufacturers and importers of alcoholic beverages on issues of obtaining federal special stamps - The process of issuing federal special stamps is fully automated

Order of the Ministry of Natural Resources and Environmental Protection of the Russian Federation No. 907 of December 23, 2022 on approval of the Rules for the development of a program to improve environmental efficiency

Order of the Ministry of Finance of the Russian Federation No. 3n of January 12, 2023 - amendments to the Procedure for issuing and receiving invoices in electronic form via telecommunication channels using an enhanced certified digital signature, approved by Order of the Ministry of Finance of the Russian Federation No. 14n of February 5, 2021

Order of the Ministry of Transport of the Russian Federation No. 466 of November 23, 2022 - establishment of the rules for maintaining ship's papers

Decision of the Government of the Russian Federation No. 551 of April 6, 2023 - amendments to Appendix No. 14 to Decision of the Government of the Russian Federation No. 353 of March 12, 2022: validity periods of verifications for on-board devices that are put into operation before December 31, 2023 and intended for collection of fees for compensation for damage caused to federally significant public roads by transport vehicles with a maximum authorised mass of more than 12 tons, should be extended for 24 months from the date following the date of expiry of specified validity periods.

Order of the Ministry of Education of the Russian Federation No. 37 of January 19, 2023 - amendments to the Procedure for Conducting State Final Attestation in Educational Programs of Secondary Vocational Education, approved by Order of the Ministry of Education of the Russian Federation No. 800 of November 8, 2021

Order of the Federal Road Transport Agency No. 144 of October 20, 2022 - approval of the Administrative Regulations of the Federal Road Trasport Agency for rendering public services involved in provision of land plots to citizens and legal entities within the right of way of a federal highway for placement of road service facilities

Information statement of the Ministry of Economic Development of the Russian Federation, dated April 6, 2023 - the average prices for the previous tax period for the relevant types of hydrocarbons produced at a new offshore hydrocarbon field for the period from March 1 to March 31, 2023

Decision of the Government of the Russian Federation No. 529 of April 3, 2023 provides for: 1) amendments to the Rules for providing subsidies from the federal budget to Russian organisations for financial support for the costs of research and development work on modern technologies as part of implementation of innovation projects by such organisations; 2) invalidation of certain provisions of acts of the Government of the Russian Federation.

Decision of the Government of the Russian Federation No. 544 of April 5, 2023 - amendments to the List of public services provision of which is arranged under the one-stop principle in multifunctional centers for the provision of state and municipal services by federal executive authorities and state extra-budgetary funds

Decision of the Government of the Russian Federation No. 528 of April 3, 2023 - approval of the specifics of admission to study under educational programs of higher education with state accreditation, programs for the training of scientific and scientific-pedagogical personnel in post-graduate studies, in 2023

Decision of the Government of the Russian Federation No. 577 of April 10, 2023 provides for the following: 1) approval of the Rules for development and maintenance of the state information system "Register of organisations engaged in educational activities under the state-certified educational programs"; 2) recognising Decision of the Government of the Russian Federation No. 438 of May 24, 2013 as invalid

Decision of the Government of the Russian Federation No. 565 of April 8, 2023 detemines the procedure for the following: 1) filing documents and information on medicinal products for veterinary use introduced into civil commerce; 2) issuing permits to enter into civil commerce an immunobiological medicinal product for veterinary use; 3) test reports proving the compliance of immunobiological medicinal product batches for veterinary use with the quality requirements provided for by the regulatory act

Decision of the Government of the Russian Federation No. 572 of April 8, 2023 approves the standard terms of contracts for the performance of work involved in repairs of roads and artificial road structures and facilities

Decision of the Government of the Russian Federation No. 579 of April 10, 2023 establishes specifics of the procedure for providing security for applications intended for participation in the procurement of goods, works, services to meet state or municipal needs by participants in such procurements that are foreign entities of foreign persons

Decision of the Government of the Russian Federation No. 580 of April 10, 2023 - on the development and approval of professional standards

Order of the Ministry of Finance of the Russian Federation No. 192n of December 21, 2022: amendments to Order of the Ministry of Finance of the Russian Federation No. 157n of December 1, 2010 'On Approval of the Single Chart of Accounts for public authorities (governmental bodies), local self-government bodies, administrations of state non-budgetary funds, state academies of sciences, state (municipal) institutions, and also Instructions for its use'

Resolution of the Constitutional Court of the Russian Federation No. 16-P of April 11, 2023 'On the case of checking the constitutionality of Article 236 of the Labour Code of the Russian Federation and the second paragraph of the first part of Article 327.1 of the Civil Procedural Code of the Russian Federation in connection with the complaint of citizen I.B. Sergeev': the provisions of the Labour Code of the Russian Federation are recognised unconstitutional, in as much as the mentioned provisions do not allow recovering compensation from the employer when the payments due to the employee were not accrued in a due time, and the court confirmed the right to such compensation.

Resolution of the Constitutional Court of the Russian Federation No. 17-P of April 13, 2023 'On the case of checking the constitutionality of part 2 of Article 17.15 of the Code of Administrative Offenses of the Russian Federation in connection with the request from the Kostroma Regional Court': 1) the cited provisions deemed corresponding with the Constitution of the Russian Federation; 2) the Constitutional Court confirmed the right of a bailiff to set a new deadline for execution of the judgment before the entry into force of a decision to impose a fine.

Decision of the Government of the Russian Federation No. 588 of April 12, 2023: amendments to the Rules for providing public services to owners and users of premises in apartment buildings and residential buildings

Information from the Bank of Russia, dated April 11, 2023: the Bank of Russia will limit risky mortgage programs with extremely low rates

Resolution of the Board of the Eurasian Economic Commission No. 47 of April 11, 2023: amendments to the Common Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union and the Common Customs Tariff of the Eurasian Economic Union, with respect to certain types of machines and mechanisms

Resolution of the Collegium of the Eurasian Economic Commission No. 47 of April 11, 2023 - The EEC Collegium zeroed out the import duty rate for trenchers for expansion slots in mine workings

Federal Law No. 113-FZ of April 14, 2023 on amending the Criminal Code of the Russian Federation and the Criminal-Procedural Code of the Russian Federation - Smuggling and illegal circulation of especially valuable Red Book plants and mushrooms will be punished under the Criminal Code of the Russian Federation

Federal Law No. 116-FZ of April 14, 2023 on amending the Criminal Code of the Russian Federation and the Criminal-Procedural Code of the Russian Federation - Opportunities for exemption from criminal liability for damages have been expanded for businesses

Federal Law No. 119-FZ of April 14, 2023 on amending Article 31.1 of the Federal Law on Non-profit Organisations - Sites of socially oriented non-profit organisations will be protected from hacker attacks

Federal Law No. 125-FZ of April 14, 2023 on amending Part One of the Tax Code of the Russian Federation - Citizens and tax authorities will be able to exchange documents through the public services portal

Federal Law No. 132-FZ of April 14, 2023 on amending Articles 6 and 7 of the Federal Law on amending the Federal Law on the Central Bank of the Russian Federation - Individuals and small businesses can apply for credit holidays until the end of 2023

Information of the Ministry of Economic Development of the Russian Federation of April 16, 2023 on the Export Customs Duties on Crude Oil and Certain Categories of Goods Manufactured from Oil for the Period from May 1 till May 31, 2023

Order of the Federal Service for Supervision of Communications, Information Technology, and Mass Media No. 27 of February 28, 2023 on approval of the methodology for determining the number of users of information resources per day

Decision of the Government of the Russian Federation No. 594 of April 14, 2023 on amendments to the list of codes for goods for children in accordance with the All-Russia Classifier of Products by Type of Economic Activity - The reduced VAT rate applies to the sale of baby beds made of any material, not just wood

Decision of the Constitutional Court of the Russian Federation No. 18-P of April 18, 2023 In the case of verification of constitutionality of Part 3 of Article 6 of the Federal Law on Amendments to Part One of the Civil Code of the Russian Federation and Certain Legislative Acts of the Russian Federation - Amendments concerning the registration of rights to parking spaces in a building or structure were contested.

Order of the Ministry of Economic Development of the Russian Federation No. 107 of February 21, 2023 on state registration of inventions

Decision of the Constitutional Court of the Russian Federation No. 19-P of April 19, 2023 In the case of verification of constitutionality of part one and Item "c" of part two of Article 178 of the Criminal Code of the Russian Federation, as well as Item 1 of the notes to this article - The Constitutional Court agreed with the definition of the cartel's income as the price of the contract

Order of the Ministry for Digital Development, Communications and Mass Media of the Russian Federation No. 974 of December 22, 2022 on amending the classifier of programs for electronic computers and databases - A section on industry-specific application software has been added to the classifier of computer programs

Direction of the Bank of Russia No. 6299-U of October 24, 2022 - approval of the Rules for compiling and submitting to the Central Bank of the Russian Federation accounting (financial) and statistical reporting by credit institutions, as well as reporting of banking groups compiled and submitted by parent credit institutions of banking groups

Decision of the Government of the Russian Federation No. 624 of April 20, 2023 - approval of the Rules for granting temporary state accreditation of educational activities to organisations engaged in educational activities located on the territories of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region and Kherson Region

Letter of the Federal Tax Service No. EA-4-15/5128@ of April 20, 2023 - changing the recommended application form according to Letter of the Federal Tax Service No. EA-4-15/3971@ of April 1, 2022: the amendments concern applications for excise and VAT refunds to be filed under a uniform form.

Resolution of the Constitutional Court of the Russian Federation No. 21-P of April 26, 2023 - on the case of checking the constitutionality of Article 440 of the Civil Procedure Code of the Russian Federation, as well as Articles 42 and 45 of the Federal Law on Enforcement Proceedings in connection with the complaint of citizen R.R. Gafarov: the Constitutional Court has limited the period for resuming the previously suspended enforcement proceedings.

Overview of the practice of the Constitutional Court of the Russian Federation for the first quarter of 2023 - for your attention acts in which constitutionality was assessed or the meaning of individual rules of public and private law, labour law and law on social protection, as well as criminal justice was revealed.

Overview of judicial practice in resolving insolvency (bankruptcy) disputes for 2022 (approved by the Presidium of the Supreme Court of the Russian Federation on April 26, 2023): the Supreme Court of the Russian Federation has formulated key positions on bankruptcy cases.

Decree of the President of the Russian Federation No. 302 of April 25, 2023 - on introduction of the temporary management of certain property: if Russia, or Russian legal entities, or citizens, are deprived of the right of ownership of property in unfriendly countries, property rights, or in case of restriction of such rights or the threat of such deprivation (restriction), temporary management to be introduced with respect to the assets of persons from unfriendly countries. A list of assets has been established for which temporary management is being introduced. It includes blocks of shares in Unipro PJSC and Fortum PJSC owned by foreign shareholders.

Order of the Federal Security Service of Russia No. 140 of March 25, 2023 - approval of the Procedure for implementation of federal state control (supervision) in the field of fisheries and conservation of aquatic biological resources in terms of marine biological resources

Decree of the President of the Russian Federation No. 313 of April 27, 2023 - amendments to Decree of the President of the Russian Federation No. 592 of October 22, 2018 on the Application of Special Economic Measures in Connection with Unfriendly Actions of Ukraine against Citizens and Legal Entities of the Russian Federation

Federal Law No. 136-FZ of April 27, 2023 - amendments to Articles 342.6 and 343.2 of Part Two of the Tax Code of the Russian Federation and Article 3.1 of the Law of the Russian Federation on Customs Tariff: the Tax Code now provides for the base price of oil for calculating the deduction for MET.

Order of the Ministry of Transport of the Russian Federation No. 120 of April 11, 2023 - approval of the Federal Aviation Regulations "Rules for maintenance of unmanned aerial systems and (or) their elements subject to mandatory certification, civil aircraft, aircraft engines, propellers, with the exception of light, ultralight civil aircraft not engaged in commercial air transportation and aviation work"

Order of the Ministry of Transport of the Russian Federation No. 109 of March 31, 2023 - approval of the Federal Aviation Rules "Requirements for legal entities, individual entrepreneurs engaged in maintenance of unmanned aerial systems and (or) their elements subject to mandatory certification, civil aircraft, aircraft engines, propellers, with the exception of light, ultra-light civil aircraft not engaged in commercial air transportation and aviation work. The form and procedure for issuing a document confirming the compliance of a legal entity, an individual entrepreneur with the requirements of the federal aviation regulations. The procedure for suspension and cancellation of a document confirming the compliance of a legal entity, an individual entrepreneur with the requirements of federal aviation regulations"

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