In addition to the primary taxes dealt with in other sections of this guide, there are some forty other taxes, fees and duties, although this number should decrease substantially when the new Tax Code is introduced. The most significant of those currently in force are as follows:
NATURE AND TYPE RATE
A BASED ON TURNOVER
Housing,social and cultural support tax 1.5% *
Highway users tax 2.5% (0.15
Fuels and lubricants 25%
B BASED ON ASSETS
Property tax - based on average annual
value of property including fixed assets,
intangibles stock and work in progress. 2%
Land tax - based on location an usage of Variable *
C BASED ON TYPE OF ACTIVITY
Excise tax - payable by Russian companies Variable
producing or processing alcohol, spirits,
tobacco, cars, diamonds, motor fuel and
other luxury items; and on the extraction
of oil and gas.
Advertising tax - based on advertising and 5%*
Payment for use of mineral resources
- based on costs of
- searching and assessing 1-2%
- prospecting. 3-5%
Payment for recovery of mineral resources
- based on sales. Variable
Tax on the use of the name Russia
- based on turnover 0.5%
Tax on transport vehicle owners
- based on horsepower Variable
Tax on registration of securities
- based on nominal value 0.8%
Tax on currency exchange transactions 0.1%
Stamp duty Variable
For further information contact Bauke van der Meer on tel: +7 503 232 5511 fax: +7 503 232 5522 or e-mail directly: Click Contact Link or enter a text search 'Coopers & Lybrand' and 'Business Monitor'
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