Daily Tax & Legal Listings

17 December 2014
Daily Tax & Legal Listings
EY’s Russian Tax & Law
practice was named a leading
Tax firm in Russia in “World
Tax 2015,” an annual guide
published by the International
Tax Review.
Legislation and Regulation
1.
State Procurement
Decree No. 1352 of the Government of the Russian Federation of 11
December 2014
Concerning Special Considerations Relating to the Participation of
Small and Medium-Sized Business Entities in Procurements of Goods,
Work and Services by Individual Types of Legal Entities
Approves the Statute Concerning Special Considerations Relating to the
Participation of Small and Medium-Sized Business Entities in
Procurements of Goods, Work and Services by Individual Types of Legal
Entities, the Annual Volume of Such Procurements and the Procedure
for Calculating That Volume. The Decree applies from 1 July 2015 in
relation to individual types of legal entities whose annual receipts
amount to more than 10 billion roubles, and from 1 January 2016 in
relation to other individual types of legal entities.
http://static.consultant.ru/obj/file/doc/pr_121214.pdf
2.
Bank Guarantee\ State Procurement
Decree No. 1339 of the Government of the Russian Federation of 9
December 2014
Concerning the Introduction of Amendments to Decree No. 1005 of
the Government of the Russian Federation of 8 November 2013
Establishes additional requirements relating to a bank guarantee used
for State procurements. Also establishes requirements and provisions
which cannot be included in a bank guarantee.
http://www.consultant.ru/document/cons_doc_LAW_172168/
Daily Tax & Legal Listings
17 December 2014
2
3.
Mineral Extraction Tax
Letter No. GD-4-3/25301@ of the Federal Tax Service of 8 December 2014
Concerning the Communication of a Letter of the Ministry of Finance of the Russian Federation Concerning
Regional Gas Supply Systems
The Federal Tax Service sets out characteristics of a regional gas supply system for the purposes of applying a
decrease coefficient (Cas) to the mineral extraction tax rate. The coefficient Cas should be taken to be equal to
0.1 where a subsurface site containing a hydrocarbon reservoir is a resource base only for a regional gas
supply system.
http://www.consultant.ru/document/cons_doc_LAW_143296/
4.
Subsurface Use
Information of the Ministry of Economic Development of the Russian Federation
Notice of Average Prices for a Tax Period Which Has Ended for Particular Types of Hydrocarbons
Extracted at a New Offshore Hydrocarbon Deposit for the Period from 1 to 30 November 2014
The Ministry of Economic Development presents information on average prices for certain types of
hydrocarbons extracted at a new offshore hydrocarbon deposit for the period from 1 to 30 November 2014.
http://www.consultant.ru/document/cons_doc_LAW_143421/
Taxation and Accounting
5.
Double Taxation Treaties \ Cyprus
Letter No. ОА-4-17/24522@ of the Federal Tax Service of 27 November 2014
Untitled
Dividends received by a Cypriot company from participation in the capital of a Russian organization may be
taxed in Russia at a rate not exceeding 5% if the tax resident of Cyprus directly invested in the capital of the
Russian company paying the dividends an amount equivalent to not less than 100,000 US dollars.
http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=QUEST;n=61534
6.
Personal Income Tax
Letter No. 03-04-06/53727 of the Ministry of Finance of the Russian Federation of 23 October 2014
Untitled
Coupon income on State treasury bonds, debentures and other State securities of the former USSR should not
be taken into account in calculating the financial result.
http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=QUEST;n=140871
7.
VAT
Letter No. 03-07-11/56886 of the Ministry of Finance of the Russian Federation of 11 November 2014
Untitled
A grid organization has the right to claim a deduction for VAT charged by an electricity supplier where
electricity is acquired for the purpose of compensating for excess losses in grids.
http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=QUEST;n=140855
Inquiries may be directed to one of the following executives:
Moscow
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+7 (495) 705 9738
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Alexei Nesterenko
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+7 (495) 755 9848
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Ivan Rodionov
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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
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Sergey Saraev
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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
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. 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.
© 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.