On additional measures for regulating tax relations

With a view of improving the regulation of tax relations, ensuring the rights of legal entities and natural persons and implementation of their duties, defending the interests of the state in matters of taxation

1. To establish hereby that:

1.1. performance of activities by an organization without its due registration at a tax organ -

shall entail the imposition of a fine for the legal entity concerned in the amount of twenty percent of the revenues received as a result of such activities, but not more than seventy ‘base values.’

Please see the Russian version of this site for the full text of the Decree