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
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Ekaterinburg
Tax and Legal Services
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Tax and Legal Services
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+7 (812) 703 7873
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© 2014 Ernst &Young (CIS) B.V.
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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.