Monitoring of the Federal Legislation dated 31.10.2001

Decision of the Government of the Russian Federation No. 695 of September 27, 2001 on the Amendments to the List of the Regions of the Far North and Similar Localities with Restricted Time of Delivery of Cargo (Products) Endorsed by the Decision of the Go

Extends the list of the regions of the Far North and similar localities with restricted time of delivery of cargo (products) to include the villages of the some of the regions of the Republic of Altay, Republic of Tyva, Khabarovsk Territory, Murmansk, Sakhalin, Tomsk and Perm Provinces, Khanty-Mansiysk and Ust-Ordynsky Buryat Autonomous Districts

Direction of the Central Bank of Russia No. 1033-U of September 17, 2001 on the Amendments to the Regulation of the Bank of Russia No. 76-P of May 14, 1999 on the Temporary Administration for the Management of the Credit Organization

The time period for assigning the temporary administration is increased from 6 to 9 months. The Bank of Russia may prolong the time of work of the temporary administration for not more than three months. The total time of work of the temporary administration may not be greater than 12 months. The temporary administration assigned by the Bank of Russia after the revocation of the license for bank operations of the credit organization carries out its activities from the moment of its assigning till the moment of assigning of the liquidator or the moment of assigning of the receiver.
The Direction regulates the actions of the temporary administration in invalidation of the deals concluded by the credit organization before assigning the temporary administration.
The present Direction is entered into force from the day of its publication in the Herald of the Bank of Russia. The Direction is published in the Herald of the Bank of Russia on September 26, 2001, No. 59.

Instruction of the Central Bank of Russia No. 101-I of September 10, 2001 on the Procedure of Registration by Authorized Banks of Currency Operations of Residents Pertaining to Credits and Loans in Foreign Currencies Received from Non-Residents and to Loa

Sets forth the procedure of registration by authorized banks of currency operations pertaining to credits and loans in foreign currencies received by residents from non-residents, loans in foreign currencies granted by residents to non-residents and return of the mentioned credits and loans.
Lists currency operations covered by the present Instruction.
Specifies the form of the document (information on the credit contract) presented by the resident to the authorized banks and procedure of presenting the given information and other necessary information, as well as the procedure of registration by the borrower (lender) bank of currency operations on the basis of the credit contract and responsibility for the violation of the requirements of the present Instruction.
The Instruction is published in the Herald of the Bank of Russia on September 26, 2001, No. 59, and is entered into force from October 1, 2001.

Decree of the President of the Russian Federation No. 1156 of September 28, 2001 on the Amendments to the List of Dual-Purpose Commodities and Technologies Export of Which is Controlled Endorsed by the Decree of the President of the Russian Federation No. 1268 of August 26, 1996 on the Control over the Export from the Russian Federation of Dual-Purpose Commodities and Technologies

Amends the list of dual-purpose commodities and technologies export of which is controlled. The Decree is entered into force three months after the day of its official publication. The text of the Decree is published in Rossiyskaya Gazeta on October 2, 2001.

Decision of the Government of the Russian Federation No. 699 of October 1, 2001 on the Procedure and Terms of Restructuring of the Debts in Insurance Contributions to the State Social Non-Budgetary Funds, Accrued Penalties and Fines Available with Organizations as of January 1, 2001

The Decision is adopted pursuant to Article 20 of the Federal Law No. 118-FZ of August 5, 2000 on the entering into force of Part 2 of the Tax Code of the Russian Federation and amendments to some of the legislative acts of the Russian Federation on taxes stating that the Government of the Russian Federation is to define the procedure and terms of restructuring of the debts in contributions to the state social non-budgetary funds, accrued penalties and fines available with organizations as of January 1, 2001.
According to the endorsed procedure, the organizations must submit appropriate applications before January 1, 2002 for the tax bodies to take the decision on the restructuring. For organizations having failed to redeem the debt or having failed to submit the application for the restructuring of the debt before January 1, 2002, the tax bodies will take measures to collect it including initiation of the bankruptcy proceedings.

Decision of the Government of the Russian Federation No. 698 of October 1, 2001 on the Endorsement of the Regulation on the Building Up and Use of the Federal Fund of Seeds of Agricultural Plants

Defines the procedure pertaining to providing supplies, servicing, storage and release of seeds from the federal fund of seeds of agricultural plants.
The seeds fund is built up through the purchase (supplies) of the seeds of agricultural cultures for the state federal needs. The fund is built of home-grown seeds having the certificates confirming the brand and sowing properties of the seeds. The purchase of foreign-grown seeds is permitted when the growing of similar types of seeds in the Russian Federation is impossible, insufficient or not expedient economically.
The Decision describes the authority of the Ministry of Agriculture of the Russian Federation being the main administrator of the resources of the federal budget allocated for the building up and use of the seeds fund.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-09/319 of August 31, 2001 on the Endorsement of the Procedure of Defining the Particulars of Registration of the Largest Russian Taxpayer Organizations

Article 80 of the Tax Code of the Russian Federation grants the right of defining the particulars of registration of the largest taxpayers to the Ministry of Taxes and Revenues of the Russian Federation. The procedure endorsed by the present Order regulates the procedure of registration of the given category of taxpayers in the interregional inspections of the Ministry of Taxes and Revenues of Russia for the largest taxpayers. The Order specifies the procedure of interaction of such inspections with "ordinary" inspections of the Ministry of Taxes and Revenues of Russia where the largest taxpayers are registered for the reasons specified in the Tax Code of the Russian Federation. Endorses the forms of the notification of the registration in the tax body as the largest taxpayer, as well as the certificate of registration as such.
Registered in the Ministry of Justice of the Russian Federation on September 25, 2001. Reg. No. 2950.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-09/303 of August 23, 2001 on the Notification of the Tax Body by a Participant of a Simple Partnership (Agreement on Joint Activities) of the Execution of Obligations in Calculation and Payment of the Whole of Excise Duty Accrued for the Operations Carried Out in the Framework of the Simple Partnership (Agreement on Joint Activities)

Sets forth that organizations and independent entrepreneurs participating in a simple partnership and executing obligations in calculation and payment of the whole of excise duty tax accrued for the operations carried out in the framework of joint activities shall send notifications of the execution of the given obligations to the tax bodies at the place of location. The notifications are sent no later than the day of the first operation acknowledged by the object of excise duty taxation in compliance with Chapter 22 of the Tax Code of the Russian Federation. The Order provides the forms of the notifications.
The text of the Order is published in Rossiyskaya Gazeta on October 3, 2001. No. 192.
Registered in the Ministry of Justice of the Russian Federation on September 28, 2001. Reg. No. 2955.

Decision of the Ministry of Labor of the Russian Federation No. 66 of September 10, 2001 on the Application of the Decision of the RSFSR Council of Ministers No. 447 of August 28, 1991 on the Endorsement of the List of Professions and Positions of the Workers of Theaters and Other Theatrical and Entertainment Enterprises and Teams Whose Creative Work Provides for the Length-of-Service Pension Assigned According to the Rules of Article 82 of the Law of the Russian Federation on the State Pensions in the Russian Federation

Specifies that the work as an actor (actress) in theaters and other theatrical and entertainment enterprises and teams is included in the length of service providing for the right for the length-of-service pension as being equivalent to the work of an artist.
The text of the Decision is published in Rossiyskaya Gazeta on October 3, 2001, No. 192.
Registered in the Ministry of Justice of the Russian Federation on September 27, 2001. Reg. No. 2953.

Order of the Federal Service of the Land Cadastre of the Russian Federation No. P/166 of September 26, 2001 on the Regulation of Activities in the Keeping of the State Land Cadastre

Sets forth that control, regulation and other management authority pertaining to the organization of the keeping of the state land cadastre on the territory of the appropriate cadastral district falling within the sphere of reference of the Federal Service of the Land Cadastre of the Russian Federation is implemented through committees for land resources and land use of the appropriate subjects of the Russian Federation.
Executive functions in the keeping of the state land cadastre are implemented by the Federal Service of the Land Cadastre of the Russian Federation directly inasmuch as they pertain to the state land cadastre in Obshcherossiysky Cadastral District and through respective land cadastral chambers in the rest of cadastral districts.
The text of the Order is published in Rossiyskaya Gazeta on October 3, 2001, No. 192.
Registered in the Ministry of Justice of the Russian Federation on September 27, 2001. Reg. No. 2952.

Order of the Ministry of Finance of the Russian Federation No. 73n of September 10, 2001 on the Amendments to the Order of the Ministry of Finance of the Russian Federation No. 54n of June 15, 2000

Amends the Instruction on the annual, quarterly and monthly accounting reports of budget-supported institutions and other organizations financed out of the budget in compliance with the budget list.
Provides the new wording for the following forms: "The Balance Sheet of Execution of the Incomes and Expenses Estimate with Information on the Flow of Amounts of Financing from the Budget", "Report of Execution of the Incomes and Expenses Estimate for the Budget Resources", "Report of Execution of the Incomes and Expenses Estimate for Budget Resources in Foreign Currencies", "Report of Incomes and Expenses of the Tied Budget Fund", "Report of Execution of the Incomes and Expenses Estimate for Non-Budgetary Sources", "Certificate of the Residues of Resources Obtained from the Federal Budget", "Summary Certificate of the Residues of Resources Obtained from the Federal Budget".
The present Order is entered into force from the day of its signing. According to the Letter of the Ministry of Justice of the Russian Federation No. 07/9357 of September 24, 2001, the given Order does not need state registration (information is published in Finansovaya Rossiya on October 3, 2001, No. 36).

Letter of the State Customs Committee of the Russian Federation No. 21-12/36393 of September 7, 2001 on the Explanation of the Issues Pertaining to the Procedure of Registration of Participants of the Foreign Trade Activities

Explains that a secret organization with a "closed" balance sheet wishing to register in the customs bodies and obtain the registration card of a participant of the foreign trade activities must present to the customs body in charge of the registration the letter of the appropriate federal body of executive power in charge of the coordination and regulation of activities in the respective sphere confirming the secret status of the organization and information on its activities. Besides, such organization must send to the division of state secret protection and special documentary communication of the customs body in charge of the registration the balance report for the most recent reporting period with the note of adoption of the tax body.

Decision of the Government of the Russian Federation No. 706 of October 2, 2001 on the Partial Changes to the Decision of the Government of the Russian Federation No. 798 of July 12, 1999

Endorses the rate of the export customs duty for natural gas in gaseous condition (code according to the Foreign-Trade Commodity Nomenclature 2711 21 000 0) exported from the territory of the Russian Federation outside the member-states of the Customs Union agreements amounting to 5% of the customs cost, however, not less than euro 2.5 per 1,000 kg (earlier, 10% of the customs cost, however, not less than euro 5 per 1,000 kg).
The present Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 705 of October 1, 2001 on the Granting of Credits from the Federal Budget in 2001 for High-Efficiency Scientific and Technical Projects Having Commercial Significance

Sets forth that the credits allocated in 2001 from the federal budget for high-efficiency scientific and technical projects having commercial significance (budget credits) shall be granted in compliance with Articles 58 and 59 of the Federal Law on the federal budget for the year 2001 to Russian organizations regardless of their organizational and legal form (except for the state and municipal unitary enterprises, as well as budget-supported organizations) for which the scientific and/or scientific and technical activities envisaged in their constituent documents are the main ones.
Budget credits are granted on the contest basis. The selection is being done by the Ministry of Industry and Science of the Russian Federation.
Organizations receiving the budget credits shall conclude contracts on the budget credits with the Ministry of Finance of the Russian Federation. Before concluding the contract, the Ministry of Finance of the Russian Federation shall arrange a preliminary check of the financial standing of the recipient of the budget credit.

Decision of the Government of the Russian Federation No. 702 of October 1, 2001 on the Endorsement of the Lists of Positions and Occupations of the Workers of Professional Rescue Services, Professional Rescue Formations Providing the Right for the Special-Working-Conditions Pension and the Length-of-Service Pension

Endorses the list of positions and occupations of the persons having worked permanently as rescue workers in professional rescue services, professional rescue formations and having taken part in the elimination of emergency situations granting the right for the special-working-conditions pension and the list of positions and occupations of the workers granting the right for the length-of-service pension for the work as rescue workers in professional rescue services, professional rescue formations.

Order of the Ministry of Internal Affairs of the Russian Federation No. 800 of September 10, 2001 on the Amendments to the Order of the Ministry of Internal Affairs of Russia No. 297 of April 20, 1999

Amends the manual for the traffic patrol service of the State Traffic Inspection of the Ministry of Internal Affairs of the Russian Federation - the section on the actions of the worker of the traffic patrol service in cases of accidents. Regulates the actions of the worker of the traffic patrol service in case of an accident involving a vehicle carrying hazardous cargo.
The text of the Order is published in Rossiyskaya Gazeta on October 3, 2001, No. 192.
Registered in the Ministry of Justice of the Russian Federation on September 27, 2001. Reg. No. 2954.

Order of the Ministry of Transport of the Russian Federation and the State Customs Committee of the Russian Federation No. 131/832 of August 21, 2001 on the Procedure of Interaction of the Bodies of the Transport Inspection and the Customs Bodies of the Russian Federation in the Places of Importation and Exportation of Commodities and Transport Vehicles on the Russia-Belarus Part of the State Border of the Russian Federation

The mentioned Procedure specifies the sequence of actions of the bodies of the transport inspection of the Russian Federation and the customs bodies of the Russian Federation in transport and customs control and customs registration in the places of importation and exportation of commodities and transport vehicles originating in third countries on the Russia-Belarus part of the state border of the Russian Federation.
At entry (exit) of transport vehicles to the territory of the Russian Federation, the transport control is considered to be completed when the carrier (driver) gets the control ticket with the note of the taken decision indicating - on the reverse side - of the control weight of the transport vehicle and the method of its determination. The Order provides the form of the entry (exit) control ticket.
The customs control and customs registration begin after the end of the transport control and presentation by the Russian or foreign carrier (driver) to the personnel of the customs bodies of the control ticket at entry and the control ticket with the mentioned notes and information at exit respectively.
Registered in the Ministry of Justice of the Russian Federation on September 25, 2001. Reg. No. 2949.

Order of the State Customs Committee of the Russian Federation No. 888 of September 10, 2001 on the Requirements to the Description of Individual Categories of Commodities in Column 31 of the Cargo Customs Declaration

Specifies that the description of some of the commodities provided under Number 1 in Column 31 of the cargo customs declaration "Cargo Items and Description of the Commodity" must contain additional information besides other information envisaged in the Instruction on the procedure of filling out the cargo customs declaration endorsed by the Order of the State Customs Committee of the Russian Federation No. 848 of December 16, 1998.
Provides the list of commodities with special requirements to the description and information to be entered on an obligatory basis under Number 1 in Column 31 of the cargo customs declaration.
The present Order is entered into force 30 days after its official publication.
Registered in the Ministry of Justice of the Russian Federation on September 19, 2001. Reg. No. 2943.

Direction of the Central Bank of Russia No. 1036-U of September 25, 2001 on the Amendments to the Regulation of the Bank of Russia No. 137-P of April 12, 2001 on the Procedure of Building Up Reserves for Possible Losses by Credit Organizations

Elements of the estimate base not rated as obligations of the Russian Federation without the market value as of the date of reserve estimation in the absence of other risk factors are classified by the credit organization as risk group III.
Credit organizations shall draw up reports as of October 1, 2001 according to the Regulation of the Bank of Russia No. 137-P of April 12, 2001 on the procedure of building up reserves for possible losses by credit organizations in the wording of the present Direction.
The present Direction is published in the Herald of the Bank of Russia on October 3, 2001, No. 61, and is entered into force from October 1, 2001.

Decision of the Government of the Russian Federation No. 690 of September 25, 2001 on the Tied Federal Program "Seismic Security of the Territory of Russia (Years 2002-2010)"

The program specifies the measures permitting to reduce the risks in seismic regions, reduce the damage from destructive earthquakes, as well as prepare the residential settlements, transport, power supply and other objects for strong earthquakes. For this purpose, it is planned to arrange investigation and certification of the buildings and structures in seismic regions, development of the system of information support for seismic risk control and other. Fulfilling of the given measures will permit to build the economic mechanism of improving the level of safety for the population and reduce the expenses of the elimination of the consequences of the earthquakes.

Order of the Ministry of Finance of the Russian Federation No. 69n of September 4, 2001 on the Particulars of Application by Insurance Organizations of the Chart of Accounts of Financial and Economic Activities of Organizations and the Instruction for Its Application

Beginning with January 1, 2002, insurance organizations must apply the new Chart of Accounts taking into account the particulars and amendments specified in the Order. The Order introduces new accounts: 22 "Payments under Insurance, Coinsurance and Reinsurance Contracts", 77 "Settlements in Insurance, Coinsurance and Reinsurance", 92 "Insurance Premiums (Contributions)" and 95 "Insurance Reserves". The Order explains the rules of application of the mentioned accounts, specifies their correspondence with other accounts and defines the moment of entering of appropriate accounting records.
According to the statement of the Ministry of Justice of the Russian Federation No. 07/9465-AK of September 25, 2001, the present Order does not need state registration.

Order of the State Customs Committee of the Russian Federation No. 892 of September 12, 2001 on the Endorsement of the Regulation on the Customs Registration and Customs Control of Vessels Used for Merchant Shipping, As Well As Commodities Moved Across the Customs Border of the Russian Federation by These Vessels

Registered in the Ministry of Justice of the Russian Federation on October 1, 2001. Reg. No. 2958.
Defines the particulars of the customs registration and customs control of the vessels at arrival and departure and commodities transported by them (imported and exported). Lists the documents used during registration, in particular, declaration of cargo, stores, crew personal belongings, muster-roll, list of passengers and other. The customs registration is carried out in sea or river ports open for international cargo and/or passenger transportation for a certain period of time, which is different depending on the type of the vessel and its cargo carrying capacity.
The Order is entered into force 30 days after the day of its official publication.

Letter of the State Construction Committee of the Russian Federation No. N3-5343/10 of October 3, 2001 on the Procedure of Determination of the Estimated Cost of Construction of Objects Financed at the Expense of the Federal Budget in Moscow

For the newly launched objects built at the expense of the resources of the federal budgets, the estimation documentation and estimates for the carried out works should be fulfilled using the resource method, i.e. using GESN-2001 in the current level of prices determined for the particular construction project independently.
The particulars of the pricing policy are taken into account in adjusting the GESN-2001 proceeding from the specific construction conditions and the cost of material and labor resources. The Moscow Territorial Estimate Normatives (MTSN81-98) that had been worked out are not based on methodology and normative documents of the State Construction Committee of the Russian Federation and may not be registered as the regional estimate and normative basis.

Ruling of the Supreme Court of the Russian Federation No. KAS 01-325 of September 6, 2001 on the Restitution of the Decision of the Supreme Court of the Russian Federation No. GKPI 2001-916 of July 24, 2001

Challenges Paragraph 2 of Item 12 of the Rules of keeping of the logbook of received and issued invoices, books of purchase and books of sales for the purposes of calculation of the value added tax. According to this item, the tax exemption in construction and erection works carried out for own use applies to tax amounts calculated by the taxpayer for the cost of the given works less the amounts of tax presented to him by the seller of commodities (works, services).
According to the applicant, the cited norm envisages a procedure of determination of the tax exemptions in such works different from the one specified in the Tax Code of the Russian Federation permitting to reduce illegally the amount of tax exemption.
The Supreme Court has ruled that the challenged provision of the Rules actually reproduces the procedure of calculation of the amounts of value added tax and the procedure of application of tax exemptions fixed in Item 6 of Article 171 and Item 1 of Article 173 of the Tax Code of the Russian Federation. Tax amounts paid out to the seller are rated as independent exemptions. Their preservation in the calculated tax amounts for the carried out erection works would lead to double exemption of the same amounts.
The argument of the appeal stating that the challenged provision of the Rules imposes on the taxpayer the duty to issue invoices not envisaged in the law is not correct. The duty of the taxpayer to draw up and issue invoices, keep the logbook of them is envisaged in Item 3 of Article 168, Item 3 of Article 169 of the Tax Code of the Russian Federation.
The challenged provisions are in line with the Tax Code of the Russian Federation, do not violate the rights and interests of the applicant protected by the law thus proving correct the refusal of the court to satisfy the claim.

Decision of the Chief State Sanitary Physician of the Russian Federation No. 23 of September 7, 2001 on the Entering into Force of the Sanitary Rules

Beginning with January 1, 2002, enters into force the new sanitary and epidemiological requirements to trade organizations regardless of the from of ownership and circulation of edible raw materials and foodstuffs. Institutes preventive measures against occurrence and dissemination of infectious and non-infectious diseases. Defines the requirements to the location, outfit, layout, sanitary and technical condition, maintenance of trade organizations selling edible raw materials and foodstuffs.
Introduces stricter rules of accepting, storage, selling, transportation of foodstuffs. Introduces the requirements to the microclimate in stationary organizations of retail trade network, personal hygiene of employees.
Registered in the Ministry of Justice of the Russian Federation on September 28, 2001. Reg. No. 2956.

Decree of the President of the Russian Federation No. 1185 of October 4, 2001 on the Commission of the President of the Russian Federation for Preliminary Consideration of Candidate Judges of the Federal Courts

The created Commission is a consultative body under the auspices of the President of the Russian Federation ensuring the implementation of the constitutional authority of the President of the Russian Federation to assign the judges of the federal courts. The Commission considers the materials for the candidate judges of the Constitutional Court of the Russian Federation, judges, including the chairmen and deputy chairmen, of the Supreme Court of the Russian Federation, the Higher Arbitration Court of the Russian Federation, military courts, federal arbitration courts of districts and other courts.
The Decree is entered into force from the day of its signing.

Order of the Federal Fund of Obligatory Medical Insurance No. 52 of September 21, 2001 on the Measures to Carry Out the Restructuring of the Debts of the Payers of Insurance Contributions for Obligatory Medical Insurance of Unemployed Population as of January 1, 2001

Endorses the Instruction on the procedure of checking of the timely transfer by the payer in full amount of insurance contributions for obligatory medical insurance of unemployed population to the territorial fund of obligatory medical insurance and the forms of documents necessary to check the timely transfer of the mentioned contributions.
The checking of the timely transfer by the payer of insurance contributions in full amount is arranged at the place of location of the payer of insurance contributions to the territorial fund of obligatory medical insurance. The Order specifies the right of the authorized officials to demand from the payer additional information, get explanations and documents confirming the correctness of calculation and timely payment of insurance contributions.
Registered in the Ministry of Justice of the Russian Federation on October 5, 2001. Reg. No. 2964.

Order of the State Customs Committee of the Russian Federation No. 895 of September 13, 2001 on the Amendments to the Order of the State Customs Committee of Russia No. 392 of June 15, 1998

Changes the procedure of licensing and control over the activities of the customs broker by the customs bodies. The changes are introduced in the note to the form of the license for the customs broker activities pursuant to the switchover to the eight-digit system of encoding of the customs bodies and their structural divisions.
The Order is entered into force from January 1, 2002.
Registered in the Ministry of Justice of the Russian Federation on October 2, 2001. Reg. No. 2961.

Order of the State Customs Committee of the Russian Federation No. 898 of September 14, 2001 on the Amendments to the Order of the State Customs Committee of Russia No. 174 of March 26, 1996

Changes the form of the permission for conditional release for free circulation of commodities used in the making of the technical machinery items supplied for export. The changes are introduced pursuant to the switchover to the eight-digit system of encoding of the customs bodies and their structural divisions.
The Order is entered into force from January 1, 2002.
Registered in the Ministry of Justice of the Russian Federation on October 2, 2001. Reg. No. 2959.

Order of the Ministry of Finance of the Russian Federation No. 249 of September 17, 2001 on the Procedure of Implementation of State Control over Export from the Russian Federation and Import to the Russian Federation of Precious Metals

Sets forth the rules of implementation of state control when precious metals are moved across the border of the Russian Federation. The state controllers shall check the correspondence of the moved commodities to information of accompanying documents, the sources of origin of the exported precious metals and the justification of the determination of their total cost. If violations of the legislation of the Russian Federation are revealed during state control, respective materials are sent to the licensing and law enforcement bodies.

Order of the Ministry of Taxes and Revenues of the Russian Federation and the Ministry of Finance of the Russian Federation No. BG-3-10/345/74n of September 12, 2001 on the Procedure of Registration of Interest for Untimely Return of Overpaid (Collected) Amount of Tax (Revenue), As Well As the Interest for Untimely Reimbursement of the Amounts of the Value Added Tax

The mentioned interest returned by the federal treasury bodies of the Ministry of Finance of the Russian Federation to the taxpayers are registered in accounting records according to the code of classification of incomes of the budgets of the Russian Federation and according to the type of tax (revenue) for which the interest for untimely return (reimbursement) is accrued.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-04/370 of September 27, 2001 on the Implementation of Subitem 2 of Item 1 of Article 219 of the Tax Code of the Russian Federation

Endorses the form of the certificate of payment for the education to present to the tax bodies of the Russian Federation to get the social tax exemption for the income tax from natural persons and procedure for filling it out.
The certificate is filled out by all educational institutions having the license for educational activities regardless of the agency subordination and form of ownership. The certificate is issued after the end of the tax period in which natural persons paid for the education on the basis of the contract of the natural person with the educational institution and payment documents (receipts to cash checks, strict reporting forms, receipts of cash registers, bank payment documents) at the demand of the given persons.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. SA-6-05/687 of September 6, 2001 on Individual Issues of Tax Control over Observation of the Tax Legislation Pertaining to the Payment of the Uniform Social Tax (Contribution) by Employer Taxpayers Incorporating Separate Divisions

Organizations incorporating separate divisions and having decided to switch over to the centralized payment of the uniform social tax shall present the register of their separate divisions to the tax body at the place of their location. The tax body having received the register shall report it within 3 days to the tax bodies at the place of location of the separate divisions.
The Letter specifies the procedure of closing by these tax bodies of the personal accounts for the uniform social tax (contribution) for the separate divisions of organizations. If there is inconsistency in the indicators of the consolidated reports for the whole of the organization and the reports of the separate divisions, on-site tax checks of the organization are to be arranged together with the checks of its separate divisions.

Decision of the Government of the Russian Federation No. 720 of October 11, 2001 on the Endorsement of the Average Monthly Earnings in the Country for the III Quarter of 2001 for Calculation and Increase of the State Pensions from November 1, 2001

The average monthly earnings in the country for the III quarter of 2001 for the purposes of calculation and increase of state pensions does not change and is fixed to amount to Rbl 1,671.

Decision of the Government of the Russian Federation No. 719 of October 11, 2001 on the Endorsement of the Procedure of Granting Leaves to Employees Having Adopted a Child

Endorses the new procedure of granting leaves to employees having adopted a child to replace the one specified in the Decision of the Government of the Russian Federation No. 865 of July 30, 1999.
Envisages the new opportunity of granting the child care leave before the child reaches 3 years of age. The leave is fixed in calendar days. Women having adopted a child may get maternity leave for the period from the day of adoption to 70 days from the day of birth of the child, and in case of adoption of two or more children simultaneously, 110 calendar days from the day of birth.
Simplifies the procedure of getting the leave. To get it, the employee submits application for the leave at the place of work and presents the document confirming the employee right for it. Such document may be a court ruling confirming the adoption of a child (children) or the certificate of birth of the child (children). Earlier, it was necessary to present both of the mentioned documents.
An adoption allowance is assigned and paid out for the period of the leave according to the procedure and in the amount fixed for the maternity allowance.

Letter of the Pension Fund of Russia No. VP-09-25/-7938 of October 1, 2001 on the Essential Terms of Contracts of the Shared Participation in Construction

Explains that a contract of shared participation in construction should be qualified as a contract of simple partnership, thus, the item of the contribution of the parties being an essential one. The terms of the contract must define clearly the amount of the contributions in monetary terms and define the shares of the parties in accordance with the amount of contributions. The terms of the contract of the shared participation in construction may not envisage the "price of the contract", because neither of the parties is buying commodities, works or services from the other one. Otherwise would be in violation of the essence of the contract of the given type.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. SA-6-05/708 of September 17, 2001 on the Taxation of Compensations to Persons Engaged in Slave and Forced Labor for the National Socialist Regime

Compensations to former laborers and persons having suffered from other persecution during the national socialist regime in Austria paid out through the "Fund of Mutual Understanding and Reconciliation", fund "Memory, Responsibility and the Future" are exempted from the uniform social tax (contribution).

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. 18-1-04/1057-R027 of June 9, 2001 on the Penalties for the Arrears Accrued with the Taxpayer

Arrest on the property or monetary resources of the taxpayer being a defendant in a civil or arbitration case imposed by a judge or court is the grounds to exempt from penalties for the amount of arrears of the taxpayer.
Arrest on the taxpayer property imposed by an investigator according to the procedure specified in the Criminal Procedural Code of the Russian Federation to ensure a civil action or a possible property confiscation may not serve as grounds to exempt from penalties the amount of arrears of the taxpayer.

Decision of the Government of the Russian Federation No. 715 of October 11, 2001 on the Improvement of the Mechanism of State Regulation of Tariff Rates for Communication Services

Defines the goals, principles and mechanism of state regulation of tariff rates for the services of the public tele- and postal communication at the internal market of the Russian Federation provided by communication operators included in the register of subjects of natural monopolies in the sphere of communication.
Elements of cross-subsidizing are preserved for the regulated services of postal communication, rural telephone communication for the population and telegraph communication. Other tariff rates must provide for the reimbursement in full amount of economically substantiated expenses and include normative profit.
The Decision lists the communication services with the state regulation of tariff rates at the internal market of the Russian Federation being vested in the Ministry for Antimonopoly Policy of the Russian Federation.
The authorized bodies must work out and endorse within 3 months methodology recommendations to estimate economically substantiated expenses and normative profit for the regulated communication services and the method of tariff determination using the marginal pricing technique.

Decision of the Government of the Russian Federation No. 712 of October 11, 2001 on the Application of Paragraph 4 of Item 1 of the Decision of the Government of the Russian Federation No. 936 of August 25, 1999 to Children of Servicemen, Personnel of the Ministry of Internal Affairs, Institutions and Bodies of the Criminal Execution System Killed (Missing) in 1994-1997 While Fulfilling the Tasks in the Armed Conflict of Non-International Nature in the Chechen Republic

Beginning with January 1, 2002, the children of the mentioned employees will get allowance of Rbl 200 from the federal bodies of executive power in charge of the pension support at the place of getting the lost-breadwinner pension.

Decision of the Plenum of the Supreme Court of the Russian Federation No. 12 of October 10, 2001 on the Issue That Emerged during Application of the Federal Law on Joint-Stock Companies

While considering the cases of appeals against decisions of the bodies of management of a joint-stock company, the judge or court may not prohibit the general meeting of stock-holders, because this is in violation of Article 31 of the Constitution of the Russian Federation which guarantees the citizens of the Russian Federation the right to gather peacefully without armaments, to arrange meetings and demonstrations, marches and picketing, as well as violates the right of the stock-holders not appealing against decisions of the bodies of management of the joint-stock company to take part in the general meeting of stock-holders provided in the Federal Law on joint-stock companies (Articles 31, 32).

Order of the State Customs Committee of the Russian Federation and the Ministry of Taxes and Revenues of the Russian Federation No. 830/BG-3-06/299 of August 21, 2001 on the Enhancing of the Customs and Tax Control in Cases of Declaring of the Commodities under the Export Customs Regime

When placing the commodities under the export customs regime, the declaring party shall present to the customs bodies copies of invoices, copies of proforma bills received by the owner of exported commodities from the seller with the note of registration of the given copies in the tax bodies at the place of registration of the owner of such commodities. The copies of the mentioned documents are signed by the head and chief accountant and certified with the seal of the owner organization or singed by the independent entrepreneur while indicating the requisites of the certificate of his state registration.
The invoices and proforma bills are not presented by the organization owning the commodities if their production is the main type of activities of the given organization in the presence of confirmation of the tax body.
The given rules do not apply to commodities subject to export customs duty, including oil, stable gas condensate, natural gas exported under the export customs regime, except for the scrap and waste of ferrous and non-ferrous metals, as well hides and skins of animals, exported products of processing of commodities earlier placed under the customs regime of processing on the customs territory or processing under the customs control.
The Order is entered into force 30 days after the day of its official publication.
Registered in the Ministry of Justice of the Russian Federation on October 12, 2001. Reg. No. 2967.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-03/311 of August 27, 2001 on the Amendments to the Order of the Ministry of Taxes and Revenues of Russia No. BG-3-03/407 of November 27, 2000

Amends the declaration for the value added tax, declaration for the value added tax for operations subject to the zero tax rate and the Instruction for filling it out.
Registered in the Ministry of Justice of the Russian Federation on October 11, 2001. Reg. No. 2965.

Decision of the Plenum of the Supreme Court of the Russian Federation No. 11 of October 10, 2001 on the Amendments to Some of the Decisions of the Plenum of the Supreme Court of the Russian Federation

The amendments are introduced pursuant to the recognition as not complying with the Constitution of the Russian Federation by the Constitutional Court of the Russian Federation provisions of Part 2 of Article 266 and Item 3 of Part 1 of Article 267 of the RSFSR Code of Administrative Violations. The provisions of the mentioned articles excluded an opportunity of checking the legality and substantiation of a court ruling at the appeals of citizens by one more court instance authorized to correct a judicial error.

Report of the State Statistics Committee of the Russian Federation of October 17, 2001

In the third quarter of 2001, inflation index used to index the cost of fixed assets and other property of enterprises at sale for the purposes of determination of the taxable base is increased by 0.1% to amount to 102.4%.

Decree of the President of the Russian Federation No. 1230 of October 16, 2001 "Issues of the Structure of the Federal Bodies of Executive Power"

Abolishes the Ministry of the Federation, National and Migration Policy of the Russian Federation with its functions pertaining to the implementation of the migration policy being handed over to the Ministry of Internal Affairs of the Russian Federation. The rest of the functions of the abolished Ministry are handed over to the Ministry of Economy and Development of the Russian Federation.
The Decree is entered into force from the day of its official publication

Decision of the Government of the Russian Federation No. 717 of October 11, 2001 on the Tied Federal Program "Reduction of the Differences in the Social and Economic Development of the Regions of the Russian Federation (Years 2002-2010 and until Year 2015)"

The goal of the program is creation of favorable conditions for development of entrepreneurial activities and improvement of investment climate in the regions. Implementation of the planned measures will permit to reduce the differences in the social and economic development of the subjects of the Russian Federation in the level of the gross regional product in per capita figures taking into account the purchasing capacity and in per capita incomes 2 times by the year 2010 and 3 times by the year 2015.
It is planned to reduce the portion of population living below the poverty level by 15% in 2010 and by 25% in 2015.

Order of the Ministry of Finance of the Russian Federation No. 81n of October 4, 2001 on the Endorsement of the Instruction on the Registration of the Deals with Unprocessed Precious Stones

Sets forth the procedure of registration of the deals concluded on the territory of the Russian Federation pertaining to the transfer of the property right for the sorted unprocessed precious stones. The procedure is obligatory for execution by the subjects of extraction industry, other suppliers of unprocessed precious stones and the Russian processing organizations regardless of the from of ownership. The registration of the concluded deals varies depending on the subjects of the deal.
The procedure applies the deals concluded with special-size diamonds weighing 10.80 carats and more.
Registered in the Ministry of Justice of the Russian Federation on October 15, 2001. Reg. No. 2969.

Order of the Ministry of Finance of the Russian Federation No. 82n of October 5, 2001 on the Amendments to the Directions on the Procedure of Application of the Budget Classification of the Russian Federation Endorsed by the Order of the Ministry of Finance of the Russian Federation No. 38n of May 25, 1999

Amends the classification of incomes of the budgets of the Russian Federation and the list of types of expenses of the functional classification of expenses of the budgets of the Russian Federation.

Order of the Ministry of Finance of the Russian Federation No. 79n of September 28, 2001 on the Procedure of Entering into Force of the Order of the Ministry of Finance of the Russian Federation No. 73n of September 10, 2001

The changes and additions introduced in the Instruction on the annual, quarterly and monthly accounting reports of budget-supported institutions and other organizations financed out of the budget according to the budget list endorsed by the Order of the Ministry of Finance of the Russian Federation No. 73n of September 10, 2001 are entered into force beginning with reports for the 9 months of 2001.

Letter of the State Customs Committee of the Russian Federation No. 01-06/40220 of October 8, 2001 on the Customs Payments Collected from Transport Vehicles Imported by Natural Persons

Within the three-year maximum term of temporary import of transport vehicles by natural persons, the transport vehicle may be imported for the term of up to one year without paying the customs duties and taxes, with two extensions of the term of temporary import for one year each being permitted after paying 50% of the total customs payment at each extension.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. BK-6-07/728 of September 27, 2001 on the Procedure of Selling of the Remaining Alcoholic Products Made in the Russian Federation before June 1, 2001

Beginning with September 1, 2001, all sold alcoholic products must be labeled with special regional stamps, with alcoholic products being labeled with the stamp of the subject of the Russian Federation where these products are expected to be sold through retail sale or public catering network. Since the Tax Code of the Russian Federation does not contain conditions restricting the opportunities of sales of alcoholic products depending on production time, the mentioned requirement applies also to the products registered at the inventory of June 1, 2001.

Federal Law No. 135-FZ of October 17, 2001 on the Amendments to Article 103 of the Federal Law on the Federal Budget for the Year 2001 and to Appendix 34 of the Federal Law on the Federal Budget for the Year 2001

The Government of the Russian Federation provides state guarantees to the open-type joint-stock company Insurance Company of Moscow before the contest to insure the military risk of responsibility of Russian air carriers to third parties until December 1, 2001 in the amount of Rbl 30 billion. The procedure and cases permitting for effecting the state guarantees shall be determined by the Government of the Russian Federation. The given measures are taken pursuant to the terrorist acts in the USA and significant losses suffered by the air insurers.
The Federal Law is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 732 of October 17, 2001 on the Endorsement of the Rates of the Seasonal Duties for Raw Sugar Imported to the Territory of the Russian Federation

Increases the rates of the import customs duties for the raw sugar (codes according to the Foreign-Trade Commodity Nomenclature 1701 11 100 0, 1701 11 900 0, 1701 12 100 0, 1701 12 900 0, 1701 91 000 0) by up to 40% of the customs cost, however, not less than euro 0.12 per 1 kg (earlier, 30%, however, not less than euro 0.09 per 1 kg). The given duties shall also be collected from the mentioned commodity imported to the customs territory of the Russian Federation from the customs territory of Belarus if it was released for free circulation in Belarus without collecting these duties or transfer of the paid amounts of duties to the federal budget.
The given rates are entered into force 1 month after the day of official publication of the Decision and remain in effect till December 31, 2001 inclusive. Beginning with January 1, 2002, being in effect are the rates endorsed by the Decision of the Government of the Russian Federation No. 622 of August 23, 2001 on tariff regulation of the import of raw sugar and white sugar in 2002.

Decision of the Government of the Russian Federation No. 730 of October 16, 2001 on the Endorsement of the Regulation on the Access of Russian Carriers to International Highway Transportation

Defines the procedure of granting the special permission for international highway transportation to legal entities regardless of the organizational and legal form and independent entrepreneurs engaged in commercial and non-commercial cargo and passenger transportation.
The carrier access to the mentioned transportation is granted by the bodies of the Russian Transport Inspection of the Ministry of Transport of the Russian Federation. In confirmation of the access, the carrier gets the certificate of access and access card for each transport vehicle engaged in international highway transportation. The certificate is issued to the carriers: for 1 year to those applying for the first time, as well as those with less than one year of experience in international highway transportation; for 5 years to those with more than 1 year of experience in transportation carried out within 4 years before submitting the application. The effective terms of the certificate may be prolonged. The holders of the earlier issued standard international licenses are considered to be permitted for international highway transportation until expiry of their licenses.

Regulation of the Central Bank of Russia No. 152-P of September 17, 2001 on the Amendments to the Regulation of the Bank of Russia on the Changes to the Procedure of Carrying Out Certain Types of Currency Operations in the Russian Federation No. 39 of April 24, 1996

Changes the procedure of carrying out certain types of currency operations by the residents and non-residents and the procedure of organization of registration of certain types of currency operations and submitting reports for them. Extends the list of currency operations with values carried out without the permission of the Bank of Russia. The mentioned operations are carried out by way of cashless payments through the currency accounts of residents opened in the authorized banks. Regulates in detail the issues of presenting the documents to the authorized bank by persons confirming the presence of the grounds to carry out the currency operations. Provides for the duty of the banks to keep the logbook of the mentioned currency operations. The procedure of drawing up, the time limits and from of presentation of the reports is specified by the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on October 17, 2001. Reg. No. 2975.
The Regulation is entered into force from the day of publication in the Herald of the Bank of Russia.

Direction of the Central Bank of Russia No. 1039-U of October 12, 2001 on the Amendments to the Direction of the Bank of Russia on the Procedure of Drawing Up and Presenting the Reports by Credit Organizations to the Central Bank of the Russian Federation No. 7-U of October 24, 1997

Introduces, from the moment of signing of the Direction, Form 615 "Summary Report of Payments of Ship Owners" and specifies the procedure of its drawing up and presentation.
Introduces, beginning with reports as of November 1, 2001, Form 155 "Estimate of Reserves for Possible Losses" and Form 663 "Report of Currency Operations under Credit (Loan) Contracts between Residents and Non-Residents", as well as the procedure of their drawing up and presentation.
Excludes Form 656 "Report of the Borrower Bank of the Redemption of Credits by Residents out of Export Currency Receipts", Form 706 "Report of Operations Registered on the Balance Account 30606 "Resources of Non-Resident Clients in Brokerage Operations with Securities and Other Financial Assets"" and Form 708 "Report of Information of the Logbook of the Flow of Resources of Non-Residents on Transit Accounts", as well as the procedures of their drawing up and presentation.
Introduces, beginning with reports as of January 1, 2002, Form 024 "Information on the Contract for the Annual Audit Check of the Credit Organization, Bank Group" and the procedure of drawing up and presentation of the report for it. Changes Form 212 "Information on the Checks of Observation of the Procedure of Cash Handling by Enterprises", Form 251 "Structure of Payments of a Credit Organization (Branch)", Form 302 "Information on Credits and Debts under Credits Granted to Borrowers from Various Regions and the on Amount of Attracted Deposits" and the procedures of drawing up and submission of the mentioned forms.
The Direction is to be published in the Herald of the Bank of Russia.

Decision of the Government of the Russian Federation No. 729 of October 15, 2001 on the State Program "Social Adaptation of Servicemen Scheduled for Discharge from the Armed Forces of the Russian Federation, Other Forces, Military Formations and Bodies and Members of Their Families" for the Years 2002-2005

The program declares the measures pertaining to adjustment to the new way of life and activities of citizens discharged from the military service and finding themselves at the labor market. The system of adaptation includes measures in occupational orientation, retraining, employment and social-and-psychological support to the mentioned persons.
It is planned to create the network of information and counseling centers and agencies in charge of employment of citizens discharged from the military service. It is also planned to create social adaptation centers for servicemen in arms and services of the Armed Forces of the Russian Federation, military districts (on fleets), as well as in the federal bodies of executive power where the military service is envisaged.
Implementation of the Program will permit to provide state support in social adaptation by the end of 2005 to 300,000 servicemen scheduled for discharge and members of their families. About 150,000 discharged servicemen and up to 30,000 members of their families will have opportunity of undergoing professional training followed by subsequent employment. It is also envisaged to attract to entrepreneurial activities up to 30,000 citizens discharged from the military service.

Decision of the Government of the Russian Federation No. 725 of October 15, 2001 on the Amendments to the Reporting Procedure of the Heads of the Federal State Unitary Enterprises and Representatives of the Russian Federation in the Bodies of Management of Open-Type Joint-Stock Companies

Institutes the duty of the head of the federal state unitary enterprise with the stocks (share in the registered capital) of foreign legal entities to submit annually, together with the annual report and report of financial and economic activities of the enterprise, to the Ministry of State Property of the Russian Federation information on participation of this enterprise in the registered capitals of foreign legal entities according to the specified form.

Decision of the Government of the Russian Federation No. 728 of October 15, 2001 on the Tied Federal Program "Development of the Civil Aircraft Equipment of Russia for the Years 2002-2010 and for the Period Till the Year 2015"

The goal of the program is production of competitive home-made civil aviation equipment, as well as modernization of the fleet of air vessels to ensure passenger and cargo transportation and air works. Implementation of the given measures will permit to expand the export of home-made aircraft equipment, create new generation of air vessels and provide employment for up to 500,000 workers of the aircraft industry. Besides, it will permit to obtain about Rbl 300 billion in taxes from the sales of the equipment and stop the flow of convertible currency from the country spent for the purchase of foreign-made equipment.

Decision of the Government of the Russian Federation No. 727 of October 15, 2001 on the Procedure of Providing Obligatory State Social Insurance Allowances for the Convicts Engaged in Paid Labor

Creates the mechanism for implementation of the norm specified in Item 1 of Article 98 of the Criminal Execution Code of the Russian Federation stating that convicts attracted for work are subject to obligatory state social insurance. The convicts shall get the following allowances: for temporary disability, maternity, lumpsum allowance to women having registered in the medical institutions because of the early pregnancy (up to 12 weeks), lumpsum child birth allowance. The allowance is paid out if the application for it is submitted no later than within 6 moths from the day of restored ability to work, revealed disability, end of maternity leave, child birth, with the temporary disability allowance being handed out for not more than 12 months preceding the day of applying for the allowance. The allowances are assigned and paid out by the administration at the place of work of the convicts.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. 05-1-05/1354-Yu705 of September 19, 2001 on the Uniform Social Tax (Contribution)

Payments and remuneration to employees are not considered to be the object of taxation if they are made out of resources left over at the disposal of the organization after paying the income tax. An exception may be the case when the head of the enterprise indicates especially as the source the profit (of a particular year) left over at the disposal of the enterprise for a certain amount of expenses. In this case, the qualifying of the given amounts as spending the profit left over at the disposal of the enterprise after paying the profit tax is possible only in those reporting periods (for the uniform social tax) when the profit for the current year has been formed in the enterprise records already and the profit tax for it has been paid.

Letter of the Ministry of Finance of the Russian Federation No. 14-04-06/29 of September 14, 2001 on the Procedure of Application of the Order of the Ministry of Finance of the Russian Federation No. 49n of July 6, 2001 on the Changes in the Norms of Reimbursement of the Traveling Expenses on the Territory of the Russian Federation

Explains that before the entering into force from January 1, 2002 of the new norms of reimbursement of the traveling expenses on the territory of the Russian Federation, the ones being in effect are the norms specified in the Order of the Ministry of Finance of the Russian Federation No. 57n of August 13, 1999 on the changes in the norms of reimbursement of the traveling expenses on the territory of the Russian Federation.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-12/15 of August 23, 2001 on the Application of PBU 14/01 "Registration of Non-Material Assets"

Explains that in case of a collision of the norms of the Regulation on the accounting work and accounting reports in the Russian Federation endorsed by the Order of the Ministry of Finance of the Russian Federation No. 34n of July 29, 1998 and the PBU 14/2000 endorsed by the Order of the Ministry of Finance of the Russian Federation No. 91n of October 16, 2000, one should be guided by the norms of the PBU.

Decision of the Constitutional Court of the Russian Federation of October 25, 2001 on the Case of Constitutionality of the Provisions of Articles 47 and 51 of the RSFSR Criminal Procedural Code and Item 15 of Part 2 of Article 16 of the Federal Law on the Detention of Suspects and Convicts Pursuant to the Appeals of Citizens A.P.Golomidov, V.G.Kislitsin and I.V.Moskvichyov

Recognizes as not complying with Article 48 (Part 2) and Article 55 (Part 3) of the Constitution of the Russian Federation provision of Item 15 of Part 2 of Article 16 of the Federal Law on the detention of suspects and convicts permitting for the regulation of the constitutional right for the help of a lawyer (defender) by agency normative acts, because this provision serves as grounds for illegal restrictions of the given right making the opportunities to see the lawyer (defender) for the convict (suspect) dependent on the availability of the special permission of the person or body processing the case.
Recognizes as not contradicting the Constitution of the Russian Federation provisions of Part 1 and Part 4 of Article 47 and Part 2 of Article 51 of the RSFSR Criminal Procedural Code regulating the procedure of access of the lawyer with an order of a legal advice office to the case, including the meetings with arrested convicts and suspects, because these previsions do not imply any additional permissive conditions to implement the right of the convict (suspect) to use the help of a lawyer (defender).

Decision of the Government of the Russian Federation No. 742 of October 23, 2001 on the Amendments to the Decision of the Government of the Russian Federation No. 1002 of September 3, 1999

Changes the procedure of restructuring of the debts of legal entities in taxes and revenues, as well as the debts in accrued penalties and fines to the federal budget. For an organization having lost the right for the restructuring of the debts in obligatory payments to the federal budget before June 12, 2001, this right may be restored if certain conditions are observed following an application submitted no later than December 1, 2001. One of such conditions is the transfer of the current tax payments by this organization, amounts in redemption of the restructured payables and penalties accrued for the failure to pay the tax payments from the moment when the terms of the restructuring were violated. In this case, the decision on the restoration of the right for the restructuring of the debt is taken by the tax body at the place of location of the organization (earlier, by the tax body having taken the decision on the restructuring).

Direction of the Central Bank of Russia No. 1041-U of October 18, 2001 on the Amendments to the Letter of the Bank of Russia No. 127 of December 8, 1994 on the Procedure of Creation of Reserves for Depreciated Securities

Abandons Balance Accounts 50203, 50303, 50403, 50503, 50603, 50703 (purchase for investments) used to register investments in securities revaluated on the last working day of each month.
The Direction is entered into force from October 1, 2001.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. VM-6-08/761@ of October 8, 2001 on the Restructuring of the Payables

Organizations having obtained the right for the restructuring of the debts to the federal budget, as well as the newly obtaining this right, may get the right for the restructuring of the debts in deductions for the reproduction of the mineral raw materials base according to the procedure specified in the Decision of the Government of the Russian Federation No. 1002 of September 3, 1999.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. VG-6-03/757 of October 5, 2001 on the Amendments to the Procedure of Calculation and Payment of Excise Duty Taxes for the Mineral Raw Materials Pursuant to the Adoption of the Federal Law No. 118-FZ of August 7, 2001

Natural gas (including the stripped gas and the oil gas) dispatched outside the territory of the Russian Federation and covered in the period from September 10, 2001 shall be subject to excise duty tax according to the commonly established procedure. Beginning with this date, the cost of the mentioned raw materials in Forms 4 and 4A of the declaration of excise duty taxes for the commodities and mineral raw materials subject to excise duty taxes is not indicated in Lines 2.4.2 and 2.4.3 of Section II "Operations Exempted from Taxation".

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. ShS-6-14/734 of September 28, 2001 on Individual Issues Pertaining to the Application of Responsibility for the Violation of the Legislation on Taxes and Revenues

Explains the issues pertaining to the responsibility of taxpayers (Articles 119, 129.1 of the Tax Code of the Russian Federation), tax agents (Articles 119 and 120 of the Tax Code of the Russian Federation) and persons registering the deals with securities (126 of the Tax Code of the Russian Federation). Describes in detail the issues of application of the tax and administrative responsibility to natural persons, their criminal responsibility for the tax crimes.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-05/397 of October 11, 2001 on the Application of the Procedure of Restructuring of the Debts in Insurance Contributions to the State Social Non-Budgetary Funds, Accrued Penalties and Fines with Organizations as of January 1, 2001

The Order is adopted in development of the mentioned procedure endorsed by the Decision of the Government of the Russian Federation No. 699 of October 1, 2001. For one and the same organization, the restructuring is carried out simultaneously for the debts to all state social non-budgetary funds on the basis of the decision of the tax body on the respite for the debt in insurance contributions, accrued penalties and fines in full amount for the term of not more than 5 years. To redeem 15% of the total amount of the restructured debt, a schedule is compiled envisaging respective payments in equal portions, however, at least once in a quarter. If the conditions of the restructuring are fulfilled in full amount, 85% of the debt is written off.
The Order endorses the forms of the documents presented by the organization before January 1, 2002 to the tax body at the place of location of the organization to consider the issue of the restructuring of the debt. The penalties for the amount of the restructured debt in insurance contributions, penalties and fines are not accrued from the day when the decision on the restructuring is taken.
Registered in the Ministry of Justice of the Russian Federation on October 22, 2001. Reg. No. 2987.

Order of the Ministry of Finance of the Russian Federation No. 68n of August 29, 2001 on the Endorsement of the Instruction on the Procedure of Registration and Storage of Precious Metals, Precious Stones, Products of Them and Drawing Up Reports during Their Production, Use and Circulation

The requirements of the Instruction apply to all legal entities, including military units and formations, as well as independent entrepreneurs engaged in activities in the sphere of production, use and circulation of precious metals and stones, collection, purveying, initial treatment and processing of their waste and scrap, as well as those using the products containing precious metals and stones. The Order defines the procedure of registration of spending of precious metals and stones, registration of the their waste and scrap, procedure of storage and inventory taking. Specifies the procedure of organization of registration and reporting and reasons for calling to account whenever the listed requirements are not fulfilled.
The given provisions do not apply to synthetic and grown analogues of precious stones of all types, powders of natural diamonds, tools and items made of these powders.
Registered in the Ministry of Justice of the Russian Federation on October 22, 2001. Reg. No. 2986.

Order of the Ministry of Public Health of the Russian Federation No. 325 of August 15, 2001 on the Sanitary and Epidemiological Expert Evaluation of Products

Endorses the uniform procedure of carrying out sanitary and epidemiological expert evaluation of products, as well as lists the products subject to sanitary and epidemiological expert evaluation, including the one carried out in the Department of State Sanitary and Epidemiological Enforcement of the Ministry of Public Health of the Russian Federation. Specifies, in particular, that expert evaluation applies to products made in the Russian Federation (at production start up, change of the composition, trial consignment and other), imported to the Russian Federation and upon expiry of the earlier issued statement. Lists the bodies entitled to issue the sanitary epidemiological statement for the products. Effective term of the statement is five years or one year for a trial consignment of the products. The expert evaluation of products is arranged on a contractual basis.
Registered in the Ministry of Justice of the Russian Federation on October 19, 2001. Reg. No. 2978.

Federal Law No. 138-FZ of October 25, 2001 on the Amendments to the Federal Law on the Individual (Personified) Records in the System of State Pension Insurance and to Articles 12 and 67 of the Federal Law on the Acts of Civil Status

The individual personal account of the insured person is used by the Pension Fund of the Russian Federation to include information on the paid (and not only accrued) insurance contributions. The Law specifies the list of information handed over to the bodies of the Pension Fund of the Russian Federation from the bodies of registration of the acts of civil status.
The Law amends Article 67 of the Federal Law on the acts of civil status permitting to preserve information on the last place of residence of the diseased in the act of death. The presence of this information will permit to track the timely removal of the diseased from records because of the death and, as a result, to provide appropriate state financial control over the correctness of assigning and paying of the pensions.
Changes from quarterly to semiannual the periods of submission of information of the individual (personified) records in the system of state pension insurance for employees with the number of working persons greater than 50 as of the year beginning. The employees with the payroll up to 50 persons inclusive preserve the quarterly procedure of submission of information. The law changes the periods of submission of information of the individual (personified) records for the citizens paying insurance contributions independently. The mentioned category of payers present information once a year.

Decree of the President of the Russian Federation No. 1243 of October 23, 2001 on the Measures to Implement the Resolution of the UN Security Council No. 1367 of September 10, 2001

Beginning with September 10, 2001, abandons the measures prohibiting supplies of products of military destination to Yugoslavia. All state institutions, industrial, trade, transport and other enterprises, companies, banks, organizations, other legal entities and natural persons subject to the jurisdiction of the Russian Federation are offered to proceed from the mentioned information in their activities.

Order of the State Customs Committee of the Russian Federation No. 940 of September 25, 2001 on the Amendments to the Order of the State Customs Committee of Russia No. 254 of March 30, 2000

Changes the procedure of taking preliminary decisions by the State Customs Committee of the Russian Federation on the classification of commodities according to the Foreign-Trade Commodity Nomenclature. Fixes the 30-day time limits whenever the Directorate of Tariff and Non-Tariff Regulation of the State Customs Committee of the Russian Federation informs the interested party of the necessity of presenting additional information, documents and materials necessary to consider the request for taking the preliminary decision. The new rule provides for the restoration of the preliminary decision in case of its loss by the applicant by issuing a copy of it. Earlier, the preliminary decision could not be restored. The payment for the issue of the copy is not collected.
The Order is entered into force thirty days after its official publication. The text of the Order is published in Rossiyskaya Gazeta on October 25, 2001, No. 208.
Registered in the Ministry of Justice of the Russian Federation on October 18, 2001. Reg. No. 2976.

Order of the Russian Patent Agency and the Ministry of Finance of the Russian Federation No. 110/77n of September 19, 2001 on the Endorsement of the Procedure of Transfer and Registration of the Resources Obtained from the Payment of Patent Duties and Registration Fees for the Official Registration of Computer Software, Databases and Integrated-Circuit Layouts Except for the Resources Received from the International Bureau of the World Intellectual Property Organization

Fixes the procedure of entering of the monetary resources in the Russian and foreign currencies on the accounts used to register the resources received for temporary use by the Russian Patent Agency and transfer of the given resources from the mentioned accounts.
The Order is entered into force 10 days after the day of its official publication. The text of the Order is published in the Bulletin of Normative Acts of the Federal Bodies of Executive Power on October 22, 2001, No. 43.
Beginning with November 1, 2001, the Russian Patent Agency conveys to the payers the new requisites of accounts to enter the resources obtained from the payment of duties and fees.
Registered in the Ministry of Justice of the Russian Federation on October 15, 2001. Reg. No. 2971.

Land Code of the Russian Federation No. 136-FZ of October 26, 2001

Citizens and legal entities have the right for equal access to the purchase of land plots as property. The Code envisages private and state property right for the land. Besides the property right, the Code envisages other grounds for possessing and using the land plots, such as the permanent (unlimited) use, life-time inherited possession of the land plots, restricted use of somebody else's land plots (servitude), land plot leasing, free limited use of land plots.
The right for the permanent (unlimited) use of land plots is granted only to state and municipal institutions, federal state-run enterprises, as well as the bodies of state power and bodies of local government.
Land plots in the state or municipal possession are provided to citizens and legal entities as property at a cost. The decision providing the land plot in possession must be taken within two weeks from the day of submission of the application in writing to the executive body of state power or body of local government. It is not permitted to refuse to provide land plots in possession for construction except for the cases of: removal of the land plots from circulation, prohibition of privatization specified in the Federal Law, land plot reservation for state or municipal needs.
In case of a transfer of the property right for a building, structure located on somebody else's land plot, the new owner acquires the right of use of the appropriate part of the land plot occupied by the building, structure necessary for its use on the same conditions and in the same amount as the previous owner.
Alienation of the building, structure is carried out together with the land plot. It is not permitted to alienate a land plot without the building, structure located on it if they belong to one and the same person.
The object of the purchase-and-sale deal may only be the land plots having undergone the state cadastral registration.
The Land Code is published in Rossiyskaya Gazeta on October 30, 2001, No. 211-212.

Federal Law No. 137-FZ of October 26, 2001 on the Entering into Force of the Land Code of the Russian Federation

The Land Code of the Russian Federation is entered into force from the day of its official publication.
The Law introduces the procedure of determination of the cost of the land plots in the state or municipal possession in cases of sale of these land plots to the owners of buildings, structures located on them. An adjustment coefficient is applied to the cost of the land plot in case of its sale, depending on the use of the building, structure located on the land plot.
The rights for the land other than those envisaged in the Land Code of the Russian Federation are to be reregistered from the day of its entry into force. Legal entities, except for the state and municipal institutions, federal state-run enterprises, as well as the bodies of state power and bodies of local government, must reregister the right for the permanent (unlimited) use of the land plots as the lease right for the land plots or purchase the land plots in possession according to their desire before January 1, 2004.
The property right of citizens for the land plots earlier provided to them for the permanent (unlimited) use, life-time inherited possession has no time restrictions.
It is not permitted to contribute the right of the permanent (unlimited) use for the land plots to the registered (shared) capitals of commercial organizations.
Privatization of buildings, structures without the simultaneous privatization of the land plots where they are located is not permitted, except for the cases if such land plots are removed from circulation or have circulation restrictions.
Circulation of agricultural lands shall be regulated by the special law. Before its adoption, the actual legislation remains in effect taking into account the fact that the category and use of the land plot for the designated purposes in case of a transfer of the property right may not be changed. Foreign citizens, stateless persons and foreign legal entities may possess and use land plots of agricultural destination only on lease terms. Privatization of land plots of agricultural destination in the state or municipal possession is not permitted.
The text of the Law is published in Rossiyskaya Gazeta on October 30, 2001, No. 211-212.

Federal Law No. 141-FZ of October 25, 2001 on the Amendment to Article 12 of the Federal Law on Obligatory Social Insurance against Industrial Accidents and Occupational Diseases

Changes the procedure of calculation of the amount of the monthly insurance pay for the persons entitled for insurance payments in case of death of the insured. Earlier, the amount of pay was calculated proceeding from the average monthly earnings of the insured, as well as the pensions, life endowment and other similar payments received during his life less the shares due to himself and the able-bodied persons not entitled for insurance payments. From the moment of entry of the Federal Law into force, the calculation does not include able-bodied persons not dependent on the insured and not entitled for insurance payments. This will permit to increase the amount of insurance payments to persons entitled for insurance support.
The Federal Law is entered into force from the day of its official publication. The text of the law is published in Rossiyskaya Gazeta on October 30, 2001, No. 211-212.

Federal Law No. 140-FZ of October 25, 2001 on the Execution of the Budget of the State Employment Fund of the Russian Federation for the Year 2000

Endorses the report of execution of the budget of the State Employment Fund of the Russian Federation for the year 2000, with incomes exceeding the expenses by Rbl 4,776.1 million.
The Federal Law is entered into force from the day of its official publication. The text of the Law is published in Rossiyskaya Gazeta on October 30, 2001, No. 211-212.

Federal Law No. 139-FZ of October 25, 2001 on the First-Grade Tariff Rate (Salary) of the Uniform Tariff of Labor Remuneration of Employees of Organizations of the Budget-Supported Sphere

Beginning with January 1, 2001, the tariff rate of labor remuneration of the mentioned employees is fixed to amount to Rbl 132, and beginning with December 1, 2001, Rbl 450 per month. Beginning with December 1, 2001, the correlation of the first-grade and eighteenth-grade tariff rates (salaries) of the Uniform Tariff of Labor Remuneration of Employees of Organizations of the Budget-Supported Sphere is fixed to amount to at least 1 to 4.5. Intergrade tariff coefficients shall be endorsed by the Government of the Russian Federation upon coordination with the all-Russia associations of trade unions and all-Russia associations of employers.
The Federal Law is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 738 of October 26, 2001 on the Granting of the State Guarantee of the Russian Federation in Insurance of Civil Responsibility of the Russian Air Carriers

Defines the procedure and cases granting the state guarantees in insurance of the military risk of responsibility of the Russian air carriers to third parties. The state guarantee is provided to the insurer free. When insurance policy for the civil responsibility to third parties backed with the state guarantee is drawn up and issued to the Russian air carriers, the insurer may not collect insurance premium, brokerage or commission from air carriers.

Decision of the Government of the Russian Federation No. 751 of October 27, 2001 on the Amendments to and Invalidation of the Decisions of the Government of the Russian Federation on the Issues of Reduction of Prices (Tariff Rates) for Natural Gas and Electric Power

Invalidates the Decisions of the Government of the Russian Federation defining the mechanism of reduction of prices for natural gas and application of reduction coefficients to the debts in payments for the supplied electric power for the period from January 1 through August 1, 1998. The given Decisions were applied to industrial consumers and consumers financed out of budgets of all levels, as well as gas distribution organizations (resellers).

Decision of the Government of the Russian Federation No. 747 of October 25, 2001 on the Endorsement of the Rules of Providing Tax Exemptions to Organizations and Independent Entrepreneurs Registered on the Territory of the City of Baykonur

Tax exemptions are granted at the decision of the head of administration of the city of Baykonur to the subjects of economic activities registered on the territory of the city and having registered for taxation purposes in the tax inspection of the city of Baykonur. The Decision lists the conditions permitting to obtain the mentioned exemptions. Tax exemptions are not provided for the value added tax, excise duty taxes, profit tax for organizations, uniform social tax (contribution), customs duties and other federal taxes and revenues and may not be provided on the individual basis.

Regulation of the Central Bank of Russia and the State Customs Committee of the Russian Federation Nos. 148-P, 01-11/22 of August 16, 2001 on the Customs and Bank Currency Control over the Export of Refined Gold and Silver by Credit Organizations

Sets forth the mechanism of currency control over the export of ingots of refined gold and silver by credit organizations having the license of the Central Bank of the Russian Federation for operations with precious metals. The Regulation describes issues pertaining to the exchange of information between exporter banks, the State Customs Committee of the Russian Federation and the Central Bank of the Russian Federation and particulars of drawing up the documents at export of ingots in the absence of customs registration.
Specifies that the earlier issued deal certificates do not lose their power and are accepted by the customs bodies for the purposes of customs registration and control. The requirements of the Regulation to the time limits of getting receipts apply to all export operations with the cargo customs declaration or transport document drawn up after the entering into force of the Regulation.
The Regulation is entered into force from the moment of publication in the Herald of the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on October 26, 2001. Reg. No. 2996.

Order of the Ministry of Education of the Russian Federation No. 3244 of October 1, 2001 on the Endorsement of the Form of Call Certificate for the Students of Institutions of the Secondary Professional Education

Endorses the forms of the call certificate permitting to get additional leave and other benefits at the place of work pertaining to extramural studies in the institutions of the secondary professional education with state accreditation.
Registered in the Ministry of Justice of the Russian Federation on October 26, 2001. Reg. No. 2993.