Daily Tax & Legal Listings Legislation and Regulation

Transcription

Daily Tax & Legal Listings Legislation and Regulation
24 October 2014
Daily Tax & Legal Listings
EY’s Russian Tax and Law
practice began the new year by
being named “Best Tax Firm in
Russia in 2013” in the sixth
annual World Finance Legal
Awards.
Legislation and Regulation
1.
Calculation of Rate of Export Customs Duties \ Crude Oil
Regulation No. 2053-r of the Government of the Russian Federation of
16 October 2014
Concerning the Introduction of Amendments to Regulation No. 486-r
of the Government of the Russian Federation of 30 March 2013
Approves the quantity of crude oil extracted at the Eastern Block of the
Talakanskoye deposit which may be exported with the special formula
for the computation of the rate of export customs duty applied.
http://www.consultant.ru/document/cons_doc_LAW_169903/
2.
Rate of the Charge Per Unit of Volume of Timber Resources
Decree No. 1057 of the Government of the Russian Federation of 16
October 2014
Concerning the Rates of the Charge Under a Contract for the
Purchase and Sale of Forest Ranges Situated on Lands of Specially
Protected Natural Areas of Federal Significance for Own
Requirements
Sets out the rates of the charge for timber in federal specially protected
natural areas which is acquired for own requirements.
http://www.consultant.ru/document/cons_doc_LAW_169951/
3.
Appeal of Arbitration Court Order
Letter No. CА/37755/14 of the Federal Anti-Monopoly Service 18
September 2014
Concerning Clarification of Anti-Monopoly Legislation
The Federal Anti-Monopoly Service clarifies the procedure for
calculating time limits for compliance with an order after it has been
contested through a court.
http://www.consultant.ru/document/cons_doc_LAW_151080/
Daily Tax & Legal Listings
24 October 2014
2
4.
Recycling Fee
Letter No. GD-4-3/20978@ of the Federal Tax Service of 13 October 2014
Concerning Approval of Control Ratios of Indicators for the Calculation of the Recycling Fee in Relation to
Wheeled Vehicles (Chassis)
Approves control ratios of indicators for the calculation of the recycling fee in relation to wheeled vehicles
(chassis).
http://www.consultant.ru/document/cons_doc_LAW_144499/
5.
Universal Transfer Document
Letter No. ММV-20-15/86@ of the Federal Tax Service of 17 October 2014
Concerning Adjustment of a Universal Transfer Document
Sets out recommendations regarding the drawing up of documents where the value of goods (work, services
and property rights) transferred changes after they have been shipped and a primary accounting document
and VAT invoice have been issued for that shipment, including with the use of a universal transfer document.
http://www.garant.ru/hotlaw/federal/579414/
Taxation and Accounting
6.
Profits Tax
Letter No. 03-07-08/45369 of the Ministry of Finance of the Russian Federation of 10 September 2014
Untitled
Income of residents of the Republic of Belarus in the form of fines for non-compliance with the conditions of a
supply agreement is assessable to tax on profit of organizations in the Russian Federation in accordance with
the tax and levy legislation of the Russian Federation.
http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=QUEST;n=140065
7.
Water Tax
Letter No. 03-06-05-02/51308 of the Ministry of Finance of the Russian Federation of 13 October 2014
Untitled
The Ministry of Finance considers that the indexation of water tax rates will not have a significant impact on
the tax burden of non-commodity sectors and investment by generating companies.
http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=QUEST;n=83560
8.
Tax Registration
Letter No. SА-4-14/17456 of the Federal Tax Service of 1 September 2014
Untitled
Special considerations relating to the registration of foreign organizations and foreign citizens are established
by the Ministry of Finance of the Russian Federation.
http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=QUEST;n=75040
Inquiries may be directed to one of the following executives:
Moscow
Director of Tax
Peter Reinhardt
+7 (495) 705 9738
Tax Policy & Controversy
Alexandra Lobova
Alexei Nesterenko
Energy Chemical & Utilities
Richard Lewis
Victor Borodin
Alexander Smirnov
+7 (495) 705 9704
+7 (495) 755 9760
+7 (495) 755 9848
Technology, Media & Telecommunications
Vladimir Abramov
+7 (495) 755 9680
Ivan Rodionov
+7 (495) 755 9719
Vadim Ilyin
+7 (495) 648 9670
Financial Services
Alexei Kuznetsov
Irina Bykhovskaya
Ivan Sychev
Maria Frolova
+7 (495) 755 9687
+7 (495) 755 9886
+7 (495) 755 9795
+7 (495) 641 2997
Tax Perfomance Advisory Services
Ivan Rodionov
+7 (495) 755 9719
Sergey Saraev
+7 (495) 664 7862
Human Capital
Zhanna Dobritskaya
Anton Ionov
Ekaterina Ukhova
Sergei Makeev
+7 (495) 755 9675
+7 (495) 755 9747
+7 (495) 641 2932
+7 (495) 755 9707
Industrial Products
Andrey Ignatov
+7 (495) 755 9764
Indirect Tax
Victor Borodin
Vitaly Yanovskiy
+7 (495) 755 9760
+7 (495) 664 7860
International Tax Services
Vladimir Zheltonogov
Alexei Ryabov
Marina Belyakova
Andrey Vostokov
Evgeny Nepomnyashchikh
+7 (495) 705 9737
+7 (495) 641 2913
+7 (495) 755 9948
+7 (495) 755 9708
+7 (495) 648 9626
Real Estate, Hospitality & Construction
Yulia Timonina
+7 (495) 755 9838
Svetlana Zobnina
+7 (495) 641 2930
Anna Strelnichenko
+7 (495) 705 9744
Retail and Consumer Products
Alexandra Lobova
+7 (495) 705 9730
Dmitry Khalilov
+7 (495) 755 9757
Yuko Fite
+7 (495) 755 9759
Andrey Shpak
+7 (495) 664 7815
Tax Accounting and Risk Advisory Services
Alexei Malenkin
+7 (495) 755 9898
Tax Compliance
Yulia Timonina
Larissa Gorbunova
+7 (495) 755 9838
+7 (495) 755 9901
+7 (495) 705 9730
+7 (495) 662 9319
Transfer Pricing and Tax-Efficient
Supply Chain Management
Evgenia Veter
+7 (495) 660 4880
Steve Cawdron
+7 (495) 287 6536
Maxim Maximov
+7 (495) 662 9317
Transaction Tax
Yuri Nechuyatov
Richard Lewis
+7 (495) 664 7884
+7 (495) 705 9704
Customs
Yuriy Volkov
+7 (495) 641 2927
Legal Services
Dmitry Tetiouchev
+7 (495) 755 9691
Alexey Markov
+7 (495) 641 2965
Georgy Kovalenko
Tobias Luepke
Michael Makhotin
Oleg Shumilov
+7 (495) 287 6511
+7 (495) 641 2935
+7 (495) 648 9627
+7 (495) 662 9338
Ekaterinburg
Tax and Legal Services
Alexey Korabelnikov
+7 (343) 378 4900
Krasnodar
Tax and Legal Services
Elena Tikhomirova
+7 ( 812) 703 7800
St. Petersburg
Tax and Legal Services
Dmitri Babiner
Anna Kostyra
+7 (812) 703 7839
+7 (812) 703 7873
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intended to be a substitute for detailed research or the exercise of professional judgment. Neither EYGM Limited nor any
other member of the global EY organization can accept any responsibility for loss occasioned to any person acting or
refraining from action as a result of any material in this publication. On any specific matter, reference should be made to
the appropriate advisor.
© 2014 Ernst &Young (CIS) B.V.
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Contacts
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© 2014 Ernst & Young (CIS) B.V.
All Rights Reserved.
This publication contains information in summary form and is therefore
intended for general guidance only. It is not intended to be a substitute for
detailed research or the exercise of professional judgment. Neither EYGM
Limited nor any other member of the global EY organization can accept
any responsibility for loss occasioned to any person acting or refraining
from action as a result of any material in this publication. On any specific
matter, reference should be made to the appropriate advisor.