Monitoring of the Federal Legislation dated 17.10.2001

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%.