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 This publication contains information in summary form and is therefore intended for general guidance only. 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