The amendments are made to part II of the RF Tax Code
The Federal
Act N 75-FZ of May 16, 2007 (document is in Russian) makes amendments
to
chapter 22 "Excises" of the RF Tax Code
(document is in Russian). The Act establishes rates of excises
on excise liable goods for 2008, 2009 and 2010. At that, in
accordance with increasing of middle level of prices on consumers
goods and with taking into account of inflation level on 2008,
2009 and 2010, there are indexed specific rates of excises on
excise liable goods:
2008 - for 7% with respect
to 2007;
2009 - for 6,5% with respect to 2008;
2010 - for
6% with respect to 2009.
For
oil products, sizes of excise rates for 2008-2010 shall be preserved
on effecting level. So there is specified, that maximum retail
price on tobacco products is the price, more that unit of consumers
packing (pack) of tobacco products can not be sold to consumers
not only by enterprises of retail trade and sole traders, but
by enterprises of public catering and human services.
The Federal Act N 76-FZ of May
16, 2007 (document is in Russian) makes amendments to
certain provisions of the procedure for collection of the tax
on incomes of natural persons. In particular, there is established
the tax rate in the size of 15% in respect of incomes as dividends
received by natural persons from Russian institutions being
not tax residents.
So, this Act makes amendments to
article 275 RF Tax Code on specific features of determination
tax base on incomes received from share participation in other
institutions; so there is changed
clause 3 of article 284 of RF Tax Code establishing tax
rates on the tax on profit of organizations applied to tax base
determining on incomes received as dividends. In particular,
there is putted into effect the tax rate 0% for application
under condition that at the day of making decision of payment
of dividends, organization receiving dividends owns at the rights
of ownership during continuously not less than 365 day with
not less than 50-persent deposit (share) in authorized (pooled)
capital (fund) of organization paying dividends or with depositary
receipts giving the right on receiving of dividends in the sum
corresponding to not less than 50 % of general sum of dividends
paying by organization, and under condition, that cost of acquisition
and (or) receiving to ownership of deposit (share) in authorized
(pooled) capital (fund) of organization paying dividends or
depositary receipts giving the right on receiving of dividends
in accordance with legislation of the Russian Federation is
not exceed than 500 million of rubles. For confirmation of the
right on application of aforesaid tax rate, taxpayers are obliged
to submit to tax bodies the documents including information
on date (dates) of acquisition (receiving) of the property right
on deposit (share) in authorized (pooled) capital (fund) of
organization paying dividends or on depositary receipts giving
the right on receiving of dividends, as well as information
of cost of acquisition (receiving) of according right. Tax rates
on dividends as 9 and 15 percents shall be applied with taking
into account of incomes to which tax rate of 0 percent shall
not be applied.
The Federal Act N 76-FZ of May 16, 2007 shall
come into effect from January 1, 2008.
The Seventh additional protocol to the Charter of the International Post Union has been ratified
The Federal Act N 78-FZ of May
16, 2007 (document is in Russian) ratifies the Seventh additional
protocol to
the Charter of the International Post Union (document is
in Russian) adopted by XXIII International Post Union Congress
and assigned in Bucharest city as on October 5, 2004.
New rates of export customs duties are approved in respect of raw oil and certain categories of goods manufactured from oil
The Decree
of the Government of the Russian Federation N 294 of May 16,
2007 increases the rates of export customs duties in respect
of raw oil and certain categories of goods manufactured from
oil exported from the territory of the Russian Federation outside
the boarders of the states - participants of the Customs Union
Agreements. The Decree shall come into effect from June 1, 2007.
