Federal Law No. 10-FZ of January 29, 2002 On the Introduction of Changes and Amendments in the Federal Law On Leasing

The Law gives a definition of the leasing activity and a contract of lease. The contract of leasing implies a contract under which the leassor (leasegiver) undertakes to acquire as ownership property specified by the leassee (leaseholder) from the seller designated by the latter and to make available that property to the leassee at a charge for temporary holding and use. The contract of lease may provide that the choice of the seller and the property to be purchased shall be determined by the leassor. The law introduces two basic forms in place of earlier forms, types and kinds of leasing, viz. domestic and international leasing. Moreover, it excludes such types of leasing as financial leasing, returnable leasing and operational leasing. Regulates in more detail guarantees to ensure the rights of the leassor.
The Federal Law shall take effect as from its official release in the press.

Decision of the Constitutional Court of the Russian Federation No. 3-P of January 24, 2002 On the Case On the Verification of the constitutionality of provisions of Part Two of Article 170 and Part Two of Article 235 of the Labor Code of the Russian Federation and Item 3 of Article 25 of the Federal Law On Trade Unions, Their Rights and Guarantees of Their Activity In Connection With the Inquiries of the Zernogradsky District Court of the Rostov Region and the Central District Court of the City of Kemerovo

The cause of verification of the constitutionality of Part Two of Article 170 of the Labor Code of the Russian Federation under which it is disallowed to dismiss workers having disabled children, until the children reach the age of 18, was an application of the Zernogradsky district court of the Rostov region which is considering a case on the complaint of citizen I.N.Vakulenko for his restitution at work. The plaintiff who is a father of a disabled child was dismissed for regular non-performance of his duties.
The Zernogradsky district court maintained that the given norm violates the principle of equality of every person before the law and the court since it enables careless workers to abuse his or her rights and infringes upon the rights of third persons, in particular, those of the employer and the body of workers.
The norms of Part Two of Article 235 of the Labor Code of the Russian Federation and Item 3 of Article 25 of the Federal Law On Trade Unions, Their Rights and Guarantees of Their Activity under which a dismissal of workers who are leaders of trade unions, is allowed only on the condition of a prior consent thereto of the trade union body, were challenged by the court of the Central district of the city of Kemerovo.
According to the Constitutional Court of the Russian Federation, the norms, as such, on additional guarantees to certain workers in case of their dismissal do not run counter to the Constitution of the Russian Federation, on the contrary, they have been adopted in pursuance of the Constitution and a number of international norms; however, impermissible is the abuse of one's right as, in that case, careless workers violate several constitutional norms and rights of third persons.
In view of the above, the Constitutional Court of the Russian Federation declared Part Two of Article 170 of the Labor Code of the Russian Federation to be inconsistent with the Constitution of the Russian Federation, its Articles 19 (Parts 1 and 2), 35 (Part 2), 37 (Part 1), 46 (Part 1), 55 (Part 3), in so far as it disallows the dismissal of workers having disables children or invalids by birth until they reach the age of 18, at the initiative of the administration in the event of commission by them of disciplinary misdeeds and also Part Two of Article 235 of the Labor Code of the Russian Federation and Item 3 of Article 25 of the Federal Law On Trade Unions, Their Rights and Guarantees of Their Activity, in so far as they exclude the dismissal at the initiative of the employer of workers who are members of the trade union bodies, not relieved from the principal job, without the consent thereto of trade union bodies in case of commission by those workers of disciplinary misdeeds.

Ruling of The Constitutional Court of the Russian Federation No. 258-O of December 6, 2001 On the Refusal To Accept For Consideration of a Complaint of Citizen Vasilenko Alexander Vasilyevitch Against the Violation Of His Constitutional Rights By Item 1 of Article 3 and Item 2 of Article 5 of the Law of the Russian Federation On Taxes On Property of Individuals

According to the claimant, the provisions of the Law of the Russian Federation On Taxes On Property of Individuals to the effect that the tax on buildings shall be assessed on the basis of data on their inventory value, are rather vague by virtue of the fact that the term "inventory value" is not defined in the law and, therefore, is at variance with the Constitution of the Russian Federation.
According to the Constitutional Court of the Russian Federation, the taxable basis in respect of taxes on buildings belonging to individuals, shall be defined as an inventory value which is much lower than the market value of objects of realty and the norms being challenged offer no adequate grounds to believe that the application of same has resulted in the violation of rights of citizen A.V.Vasilenko envisaged in the Constitution of the Russian Federation.
It was refused to accept the complaint for consideration.

Ruling of the Constitutional Court of the Russian Federation No. 257-O of December 6, 2001 On the Complaint of the Krasnoyarsk Branch of the Close Joint Stock Company "Commercial Bank "Lanta-Bank" Against the Violation of Constitutional Rights and Freedoms By Subitems (1 and 2) of Article 135 and Part Two of Article 136 of the Tax Code of the Russian Federation

The claimant is challenging the constitutionality of provisions of the Tax Code of the Russian Federation under which the unlawful failure of the bank to comply within the specified time limit with a decision of the taxation body on the collection of a tax, fee or penalties, entails imposition of a penalty and the commission by the bank of actions creating a situation of non-availability of monetary assets in the account of the taxpayer, fee payer or tax agent, in relation to whom the bank has a collection order of the taxation body, entails recovery of a fine. According to the claimant, the said essential elements of offence are worded in so unclear terms that it makes it possible to bring the bank to responsibility twice for the same wrongdoing. The sanctions as penalties are contradictory to the concept of a penalty as a measure of refundable nature and general principles of responsibility for tax offences, since only monetary recovery of fines is recognized as sanctions under the Tax Code of the Russian Federation.
The Constitutional Court ruled that the law-maker had the right to add to the amount of tax not paid on time (the arrears) an extra payment - a penalty as a compensation for the losses of the public purse as a result of short-receipt of tax amounts on time in case of delay in tax payment. The provision of Part Two of Article 136 of the Tax Code of the Russian Federation to the effect that the penalty shall be recovered by procedure stipulated under Article 60 of the said Tax Code, being similar to provisions earlier declared to be unconstitutional, may not be applied by courts, other organizations and officials.
The complaint of the claimant was dismissed for consideration as the Constitutional Court of the Russian Federation had earlier made decisions on the subject of the claim which still hold.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 66 of January 11, 2002 On the Overview of Settlement of Disputes Associated With Lease

The overview deals with issues associated with the conclusion and termination of contract of lease, its form, term of validity, collection of rental, etc. It clarifies, in particular, that a contract between the owner of a building and other person on the basis of which the latter is using an individual structural element of that building for purposes of advertisement, is not a contract of lease. The leaseholder who has not received the property let out on lease is in no position to claim it from a third person in whose use it actually is. The leasegiver is entitled to hold back the equipment belonging to the leaseholder which may be left over in the premises taken on lease after the termination of the contract of lease as a security of leaseholder's obligations to pay a rental for the given premises.

Letter of The Ministry of Taxes and Fees of the Russian Federation No.VB-6-21/87@ of January 25, 2002 On the Procedure of Payment Into the Budget of Advance Payments Of the Tax On Extraction of Mineral Resources During the First Quarter of 2002

During the first quarter of 2002 advance payments of the tax shall be counted as one third of the amount of payments due for the use of the subsoil and deductions towards the reproduction of the mineral and raw materials base, accrued for the fourth quarter of 2001 and stated in Estimates of payments for the right to use the subsoil and the Estimates of deductions towards the reproduction of the mineral and raw materials base submitted to the taxation body at the place of using the subsoil.
As concerns the oil and gas condensate from oil and gas condensate deposits, advance payments shall be counted as one third of amounts accrued for the fourth quarter of 2001 of payments due for the use of the subsoil, deductions towards the reproduction of the mineral and raw materials base and an excise duty for oil to be determined as a share proportional to the volume of oil and consensate produced by the taxpayer during the fourth quarter of 2001 on the territory within the jurisdiction of a respective taxation body.

Letter of The Ministry of Taxes and Fees of the Russian Federation No.CA-6-05/71@ of January 23, 2002 (further to Letter No. FZ-6-10/34@ of January 15, 2002)

In accordance with the legislation prevailing in 2001, advance payments of the single social tax for December 2001 shall be made not later than January 15, 2002. It clarifies how assets received as payment of a single social tax for December 2001 as a share of the Pension Fund of the Russian Federation should be entered in the budgetary accounts prior to and after that date.

Federal Constitutional Law No. 1-FKZ of January 30, 2002 On the Marshal Law

The Law was endorsed in pursuance of Parts 2 and 3 of Article 87 of the Constitution of the Russian Federation under which the marshal law on the territory of the Russian Federation or in its individual areas shall be imposed by the President of the Russian Federation in case of aggression against the Russian Federation or an immediate threat of aggression. The law regulates a procedure and basis for the imposition and lifting of the marshal law, determines the content of that regime, establishes the powers of state authority bodies and bodies of local administration of ensuring the regime, basis and procedure for using the Armed Forces of the Russian Federation, other troops, military formations and bodies as well as a legal status of citizens and organizations in the conditions of the marshal law.
The Federal Constitutional Law shall take effect as from its official release in the press. The text of the Federal Constitutional Law is published in Rossiyskaya Gazetta newspaper No. 21 of February 2, 2002.

Agreement On the Termination of Agreement On the Delimitation of Subjects of Competence and Powers Between Bodies of State Authority of the Russian Federation and Bodies of State Authority of the Kirov Region (Moscow, January 24, 2002)

As from February 2, 2002 the Agreement signed in October 30, 1997 in the city of Moscow shall cease to operate in view of achievement of its objectives.
The text of the Agreement was published in Rossiyskaya Gazetta newspaper No. 21 of February 2, 2002.

Agreement On the Termination of Agreement On the Delimitation of Subjects of Competence and Powers Between Bodies of State Authority of the Russian Federation and Bodies of State Authority of the Omsk Region (Moscow, January 21, 2001)

As from February 2, 2002 the Agreement signed in May 19, 1996 in the city of Omsk shall cease to operate in view of achievement of its objectives.
The text of the Agreement was published in Rossiyskaya Gazetta newspaper No. 21 of February 2, 2002.

Agreement On the Termination of Agreement On the Delimitation of Subjects of Competence and Powers Between Bodies of State Authority of the Russian Federation and Bodies of State Authority of the Astrakhan Region (Moscow, December 21, 2001)

As from February 2, 2002 the Agreement signed in October 30, 1997 in the city of Moscow shall cease to operate in view of achievement of its objectives.
The text of the Agreement was published in Rossiyskaya Gazetta newspaper No. 21 of February 2, 2002.

Decision of the Government of the Russian Federation No. 74 of January 30, 2002 On the Approval of the Single Register of Academic Degrees and Academic Ranks and the Regulations On the Procedure For Awarding Academic Degrees

It establishes as from May 15, 2002 the following academic degrees and academic ranks for top research and teaching personnel, viz.: academic degrees of the Doctor of Science and Candidate of Science; academic ranks of the Professor, Assistant-Professor in a speciality as per the list of specialities of research workers, the Professor and Assistant-Professor of the chair of an educational institution of higher vocational and advanced vocational training.
It also establishes legal basis for assessing the competence of the research and teaching personnel and criteria to be met by theses - qualifying studies submitted for an academic degree.

Decision of the Government of the Russian Federation No. 73 of January 30, 2002 On the Introduction of Changes and Amendments to the Regulations on the Ministry of Education of the Russian Federation

Changes and amendments shall be made in connection with the approval by the Decision of the Government of the Russian Federation of the Single Register of Academic Degrees and Academic Titles and the Regulations On the Procedure for Awarding Academic Degrees.

Decision of the Government of the Russian Federation No. 71 of January 30, 2002 On the Introduction of Changes and Amendments to Decision of the Government of the Russian Federation No. 939 of December 9, 2000

It reduces the rate of the export customs duty for liquid fuels (Code under the Commodity Nomenclature of Foreign Economic Activity 19 510 0-2710 19 690 0) taken from the territory of the Russian Federation outside member states of Agreements On the Customs Union which is fixed at 10 Euro per 1000 kg.
The Decision shall take effect upon the expiration of one month as from its official publication.

Order of the Ministry of Taxes and Fees of the Russian Federation No. BG-3-02/585 of December 29, 2001 On the Approval of Instructions On the Filling-in of Declaration On the Profit Tax of Organizations

With the objective to implement Chapter 25 "Profit Tax" of the Tax Code of the Russian Federation the Instructions establish a procedure for filling in forms of the profit tax declaration approved by Order of the Ministry of Taxes and Fees of the Russian Federation No. BG-3-02/542 of December 7, 2001.
Registered with the Ministry of Justice of the Russian Federation in January 28, 2002. Registration No. 3196.

Decision of the Government of the Russian Federation No. 70 of January 29, 2002 On the Federal Directed Program "The Older Generation For 2002-2004"

The purpose of the program is to create conditions to improve the quality of life of citizens of the older generation by developing a network of social service centers, providing the availability of medical care, educational, cultural-recreation and other services. In order to achieve the said goals it is planned to carry out a selective inspection of material and living conditions of elderly people, to reinforce a material and technical base of social security agencies, etc.
The realization of the planned measures will make it possible, in particular, to set up a new-type of agencies to provide elderly people with vitally important services ( gerontological centers, small-capacity apartment houses, houses of temporary stay, gerontological and psychiatric centers, mobile social services, hospitals of medical and social aid, hospices, community centers (clubs) for elderly people).

Order of President of the Russian Federation No. 19 of January 14, 2002 On the Invalidation of Order of President of the Russian Federation No. 1513 of December 3, 1992 On Measures To Rebuild the Merchant Fleet of Russia

The Order to be invalidated provided for the creation of the Fund to Rebuild the Merchant Fleet and a part of the profit tax paid by sea and river transport enterprises was to be transferred to accounts of that Fund. Moreover, under the Order, those enterprises were granted several privileges in payment of customs duties and in payment for land.

Order of the Ministry of Taxes and Fees of the Russian Federation No. BG-3-03/3 of January 4, 2002 On the Approval of Form of Excise Tax Declaration

With the objective to implement the provisions of Chapter 22 "Excise Taxes" (with due regard for changes and amendments) of the Tax Code of the Russian Federation, it approved a form of declaration on excise taxes. The Instructions on the filling in of new forms of excise tax declarations are to be approved by a separate document.
Registered with the Ministry of Justice of the Russian Federation in January 30, 2002. Registration No. 3203.

Order of the State Customs Committee of the Russian Federation No. 1154 of December 5, 2001 On Places of Customs Clearance of Goods of Individual Categories in St.Petersburg and the Leningrad Region

It enumerates places of customs clearance of individual goods (chip wood boards and fiber boards, woodwork, furniture as seats, medical furniture. etc.) imported into the customs territory of the Russian Federation by truck to the address of consignees based in St.Petersburg and the Leningrad region. Fees for customs clearance of the said goods shall be charged at a one-fold rate. It lists goods which are not subject to the provisions of the order.
Registered with the Ministry of Justice of the Russian Federation in January 31, 2002. Registration No. 3219.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/05-433 of January 21, 2002 On the Changes In the Procedure of Social Insurance as from January 1, 2002

As from January 1, 2002 amounts of the single tax on imputed income paid by organizations and individual businessmen shall not be entered in the state extra-budgetary funds, including the Social Insurance Fund of the Russian Federation. However, beginning from the said date, the payers of the given tax shall charge the single social tax on payments in favor of citizens working under labour contracts. A portion of amounts of the Single Social Tax shall be entered in the Social Insurance Fund of the Russian Federation. The spending of assets of the state social insurance shall be made in accordance with the procedure established by the Instructions on the procedure of spending assets of the Social Insurance Fund of the Russian Federation.
It also states that the accounting period in respect of the single social tax now coincides with the period of submission of reports on the assets of the state social insurance.

Letter of the Ministry of Taxes and Fees of the Russian Federation No. VB-6-21/79 of January 24, 2002 On the Introduction of Changes and Amendments to Part Two of the Tax Code of the Russian Federation

For purposes of realization of provisions of Chapter 26.1 of the Tax Code of the Russian Federation which introduced the single agricultural tax, it clarifies a procedure for interaction of legislative (representative) bodies of authority of the subjects of the Russian Federation and taxation bodies in the submission of data on the aggregate amount of taxes and fees assessed by all agricultural commodity producers of the region for the preceding calendar year.

Letter of the State Customs Committee of the Russian Federation and the Ministry of Taxes and Fees of the Russian Federation Nos. 01-06/1987, AC-6-06/51@ On Selective Issues of Application of Order of the State Customs Committee of Russia and the Ministry of Taxes and Fees of Russia No. 830/BG-3-06/299 of August 21, 2001 and Letter of the State Customs Committee of Russia and the Ministry of Taxes and Fees of Russia No. 01-06/45626/AC-6-06/868@ of November 15,2001

It explains a procedure for the interaction of taxation and customs bodies in the exercise of control over the compensation of the value added tax in respect of goods placed under the customs regime of export as well as control over the export of those goods. It specifies that the joint order shall apply to goods placed under the customs regime of export, provided their owner is an organization or an individual businessman.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-14/573 of December 27, 2001 On the Accounting of the Fixed Assets

In showing the receipt and movement of property considered as part of the fixed assets which was withdrawn from the category of low-valued and rapidly wearing-out items, it is allowed to use unified forms N MB-2, MB-4, MB-7, MB-8.
It is also allowed to write off objects of the fixed assets worth up to Rbl. 10 000(say ten thousand Rubles) per unit for purposes of accounting towards production costs as they are released for production or operation.

Decision of the State Mining and Industrial Supervision Agency of the Russian Federation No. 44 of October 9, 2001 On the Approval of Regulations On the Conduct of Examination of Industrial Safety in the Coal Mining Industry

The Regulations establish a procedure for the conduct of examination of industrial safety, legalization and approval of the findings of the examination of industrial safety in the coal mining industry as well as the interaction of examining organizations, bodies of the State Mining and Industrial Supervision Agency of Russia which approve the findings of the examination and the customer of the examination.
The period of conduct of the examination shall be fixed depending on the complexity of an object of examination but shall not exceed three months as from receipt of a package of relevant materials and documents in the full scope.
Registered with the Ministry of Justice of the Russian Federation in January 31 2002. Registration No. 3214.

Order of the Ministry of Justice of the Russian Federation No. 18 of January 23, 2002 On the Approval of Instructions On the Procedure of State registration of Contracts On Lease, Uncompensated Use, Concession of Parcels of the Forest Fund (Forest) and Rights to Parcels of the Forest Fund (Forest)

It establishes a single procedure for the conduct by agencies of justice of state registration of contracts on lease of parcels of the forest fund, contracts on uncompensated use of parcels of the forest fund, contracts of concession of parcels of the forest fund and also rights to parcels of the forest fund (forest). It lists documents to be submitted for state registration.
Registered with the Ministry of Justice of the Russian Federation in January 30, 2002. Registration No. 3204.

Agreement On the Termination of the Agreement On the Delimitation of Subjects of Competence and Powers Between Bodies of State Authority of the Russian Federation and Bodies of State Authority of the Ulyanovsk Region (Moscow, December 31, 2001)

As from February 7, 2002 the Agreement signed in October 30, 1997 in Moscow shall cease to operate in view of achievement of its objectives.
The text of the Agreement is published in the Rossiyskaya Gazetta newspaper No. 24 of February 7, 2002.

Letter of the Government of the Russian Federation and the Central Bank of Russia of December 30, 2001 On the Strategy of Development of the Banking Sector of the Russian Federation

It identifies tasks of development of the banking sector and activities of the state policy to solve them for a medium 5(five) years' term. The key instrument of reforms is the introduction in activities of enterprises and credit institutions of international approaches, including international standards of accounting and financial statements which the Russian economy, including the banking sector, is to switch over to as from 2004.
It is expected that the basic result of development of the banking sector will be a significant improvement of its reliability. At the same time, it is planned to enhance a functional role of the banking sector in the economy of Russia, to bring parameters of the Russian banking sector up to match indicators of activities of the banking systems of countries-leaders in terms of the level of economic development, out of the group of countries with the transforming economy.
In the very near future, with a view to improving the taxation of credit institutions, the Government of the Russian Federation is planning to submit to the State Duma a draft law on the cancellation of a tax on the purchase of foreign banknotes and a tax on transactions with securities as a separate tax.

Decision of the Government of the Russian Federation No. 65 of January 28, 2002 On the Federal Directed Program "Electronic Russia (2002-2010)"

The tasks of the program is to ensure the transparency of activities of the bodies of state authority and the availability to the general public of state information resources, to promote independent media of mass information, to develop and create systems of electronic trading, etc. The solution of the said tasks will make it possible to create conditions for the competitive production of goods and services in the sphere of information and communication technologies, to improve the quality of education.
The realization of activities of the Program is to ensure the growth of the number of users of computer networks and volumes of information being transmitted. It is predicted that the number of users of the Internet network will increase by the year 2005 as against 2000 by more than 8-fold. An important prerequisite for extension of Internet network is the reduction of tariffs of connection and use of the network. It is expected that the expansion of the market of services will make it possible to reduce those tariffs by 40 % by the year 2005 and approximately by two-fold by 2010 and also to bring down a monthly tariff for any time of connection to Internet to three minimal wages.

Order of the Ministry of Justice of the Russian Federation No. 18 of January 23, 2002 On the Approval of Instructions On the Procedure of State registration of Contracts On Lease, Uncompensated Use, Concession of Parcels of the Forest Fund (Forest) and Rights to Parcels of the Forest Fund (Forest)

It establishes a single procedure for the conduct by agencies of justice of state registration of contracts on lease of parcels of the forest fund, contracts on uncompensated use of parcels of the forest fund, contracts of concession of parcels of the forest fund and also rights to parcels of the forest fund (forest). It lists documents to be submitted for state registration.
Registered with the Ministry of Justice of the Russian Federation in January 30, 2002. Registration No. 3204.

Agreement On the Termination of the Agreement On the Delimitation of Subjects of Competence and Powers Between Bodies of State Authority of the Russian Federation and Bodies of State Authority of the Ulyanovsk Region (Moscow, December 31, 2001)

As from February 7, 2002 the Agreement signed in October 30, 1997 in Moscow shall cease to operate in view of achievement of its objectives.
The text of the Agreement is published in the Rossiyskaya Gazetta newspaper No. 24 of February 7, 2002.

Letter of the Committee for Financial Monitoring of the Russian Federation No. 06-03-27/65 of January 29, 2002

Pending the approval by the Government of the Russian Federation of the procedure for provision of information to the Committee for Financial Monitoring of the Russian Federation (hereinafter referred to as the Committee for Financial Monitoring of Russia) by organizations handling operations with monetary assets or other property, the letter provides a form to be used to prepare data on the said operations to be further forwarded to the Committee for Financial Monitoring of Russia. The said data shall be submitted in compliance with the Federal Law On the Prevention of Legalization (Laundering) of Incomes Derived By Criminal Means.

Decision of the Government of the Russian Federation No. 85 of February 7, 2002 On the Introduction of Amendments in Decision of the Government of the Russian Federation No. 1364 of December 9, 1999

The rates of export customs duties for nickel stein, sinters of nickel oxides and other by-products of nickel metallurgy (code under Commodity Classification of Foreign Economic Activity 7501) and also raw nickel (code under Commodity Classification of Foreign Economic Activity 7502) shall be reduced by two-fold to be fixed at 5 per cent of their customs value.
The Decision shall take effect in a month's time as from its official publication.

Decision of the Government of the Russian Federation No. 81 of February 6, 2002 On the Introduction of Changes and Amendments in the Rules of Sale of Individual Types of Goods and the List of Non-food Products of Appropriate Quality Not To be Returned or Exchanged for Similar Goods of Other Size, Form, Dimension, Pattern or Completeness

It substantially amends the rules of retail trade conducted at the place of purchaser's stay outside stationary places of trade: at one's place of residence, work or studies, in transport, in the street and at other places (hereinafter referred to as delivery trade). When effecting delivery trade, it is prohibited to sell food products (except for ice-cream, soft drinks and beer, confectioneries and bakeries in a manufacturer's package), medicines, articles of precious metals and gems, weapons and cartridges thereto. Seller's agent shall, when conducting trade of that kind, have a personal card certified with the signature of an issuing person and a seller's stamp, bearing a holder's photo and indicating a full name of the seller's agent as well as data of the seller. The seller's agent shall also have a duly certified list of prices indicating description and prices of goods and also services offered. In the delivery trade, along with the goods the purchaser shall be given a commodity receipt which shall indicate name of the goods and data on the seller, date of sale, number and price of goods and shall also bear a signature of the seller's agent. In case of return of goods of inappropriate quality, failure of the purchaser to produce a cash or commodity receipt or other document testifying to the fact and conditions of purchase of the goods shall not be used as a pretext to refuse to satisfy his claims nor shall it deprive him of the possibility to refer to witnesses' testimony to confirm the conclusion of a contract and its conditions. It establishes peculiarities of sale of building supplies, furniture, liquefied hydrocarbon gas, non-periodicals and also second-hand non-food products.
The List of non-food products of appropriate quality not to be returned or exchanged for similar goods shall include non-periodicals (books, booklets, albums, cartographic and music publications, etc.) and also domestic gas equipment and devices.

Decision of the Government of the Russian Federation No. 80 of February 6, 2002 On Issues of State Regulation of Auditor's Activity in the Russian Federation

It approves the Rules of Exchange of Auditor's Qualifying Certificates issued prior to entry into effect of the Federal Law On the Auditor's Activity, for certificates envisaged under the said Federal Law. The Rules shall take effect as from May 1, 2002. The exchange shall be made by the Ministry of Finance of the Russian Federation which has been designated to be an authorized body in charge of state regulation of auditor's activities. The exchange shall be accomplished at no charge at the request of an auditor without conducting any repeat certification. It enumerates cases when the qualifying certificate shall not be exchanged.

Decision of the Government of the Russian Federation No. 95 of February 11, 2002 On the Licensing of Tourist Operator's and Tourist Agent's Activities

It determines the procedure for licensing of tourist operator's and tourist agent's activities conducted on the territory of the Russian Federation by legal entities and individual businessmen. The licenses issued earlier shall be valid until the expiration of the term specified therein, but not later than April 10, 2002.
A licensing body shall be designated by the Ministry of Economic Development of the Russian Federation. The period of license validity is 5 (five) years.
It lists license requirements and conditions, among which - the availability with the tourist operator of not less than 30% of employees (as per staff schedule) with either higher, secondary special or second education in tourism or a record of service in tourism of not less than 5 (five) years as well as the availability of a tourist services safety compliance certificate. In respect of tourist agents - not less than 20% of employees (as per staff schedule) with either higher, secondary special or second education in tourism or a minimal 3 (three) years' work record.

Decision of the Government of the Russian Federation No. 93 of February 8, 2002 On the Establishment of Norms of Spending of Organizations In the Payment of Per Diem and Field Allowances Within the Limits of Which, Such Expenses, When Assessing a Taxable Base of the Corporate Profit Tax, Are Treated As Other Costs of Production and Realization

In accordance with the Tax Code of the Russian Federation, the Government of the Russian Federation establishes norms of spending in the payment of per diem and field allowances to be considered in the taxation of profits of organizations. The expenses of an organization associated with payment of per diem allowance are fixed at Rbl.100 (one hundred Rubles) per day of stay on a business trip on the territory of the Russian Federation. It also fixes norms of per diem allowance in case of overseas trips.
The Decision shall take effect as from the day of its official publication and shall apply to legal relationships arising as from January 1, 2002.

Decision of the Government of the Russian Federation No. 92 of February 8, 2002 On the Establishment of Norms of Spending of Organizations In the Payment of Compensation for the Use For the Purpose of Official Trips of Personal Cars, Within the Limits of Which, When Assessing a Taxable Base of the Corporate Profit Tax, Such Expenses are Treated As Other Costs of Production and Realization

In accordance with the Tax Code of the Russian Federation, the Government of the Russian Federation establishes norms of spending in the payment of compensation for the use for the purpose of official trips of personal cars to be considered in the taxation of corporate profit tax. The norms of spending in respect of passenger cars with the displacement volume of up to 2000 cubic cm inclusive are fixed at Rbl.1200 (say one thousand two hundred Rubles) a month, of more than 2000 cubic cm - Rbl.1500(say one thousand five hundred Rubles).
The Decision shall take effect as from the day of its official publication and shall apply to legal relationships arising from January 1, 2002.

Decision of the Government of the Russian Federation No. 91 of February 8, 2002 On the Fixing of Per Capita Amount of the Cost of Living and In respect of the Basic Social and Demographic Groups of the Population Across the Whole of the Russian Federation For the IVth Quarter of 2001

The amount of the cost of living for the IVth quarter of 2001 shall increase to total on a per capita basis Rbl.1574 (one thousand five hundred and seventy four Rubles) (against Rbl.1524 in the IIIrd quarter).

Decision of the Government of the Russian Federation No. 83 of February 6, 2002 On the Performance of Regular Inspections of Transport and Other Means of Conveyance For the Compliance With Technical Norms of Emission of Harmful (Polluting) Gases in the Atmospheric Air

As from 2003 it is required to carry out regular inspections of motor transport vehicles, tractors, self-moving road, building and other machines, shunting and main-line diesel locomotives, aircraft of civil aviation for the compliance with technical norms of emission of harmful (polluting) gases in the atmospheric air. Inspections of motor transport vehicles shall be performed by the Ministry of Internal Affairs of the Russian Federation during the state technical inspection of same, of other vehicles - by bodies of state supervision over the technical condition of self-moving machines and other equipment.

Decision of the Government of the Russian Federation No. 82 of February 6, 2002 On the Cancellation of Decisions of the Government of the Russian Federation On Issues of Marking Goods and Products With Imitation-Proof Signs of Compliance

Proceeding from Decision of the Constitutional Court of the Russian Federation of November 22, 2001 it cancels decisions of the Government of the Russian Federation concerning the marking of goods and products with imitation-proof signs of compliance.

Regulations of the Central Bank of Russia and the State Customs Committee of the Russian Federation Nos. 177-II, 01-100/1 of January 24, 2002 On the Introduction of Amendments In the Regulations On the Bank of Russia and the State Customs Committee of Russia On the Procedure For Taking By Individuals Out of the Russian Federation of Foreign Currency In Cash No. 105-II and No. 01-100/1 of January 12, 2000 (respectively)

It specifies the procedure for presentation to customs agencies by individuals who are residents of documents to confirm a transfer to or bringing in the Russian Federation of foreign currency, a withdrawal of foreign currency from a current account (deposit) in foreign currency with an authorized bank or a purchase thereof from an authorized bank. In case of taking foreign currency in cash out of the Russian Federation in the amount exceeding an equivalent of US$1500 (say one thousand five hundred US Dollars) (but not more than US$ 10000 (say ten thousand US Dollars) it is required to present supporting documents for the amount of foreign currency in cash counted as a difference between the amount of the foreign currency in cash to be taken out and the amount equal to an equivalent of US$1500 (say one thousand five hundred US Dollars).
Registered with the Ministry of Justice of the Russian Federation in February 8, 2002. Registration No. 3239.

Order of the State Customs Committee of the Russian Federation No. 29 of January 16, 2002 On the Introduction of Amendments in Order of the State Customs Committee of Russia No. 38 of January 25, 1999

It introduces amendments in the Instructions On the Customs Clearance and Customs Inspection of Goods Shifted Across the Customs Border of the Russian Federation by Individuals Which Are Intended for Neither Production Nor Other Commercial Activity. It establishes that obligatory declaration in writing shall apply to foreign currency brought into the Russian Federation, provided its amount exceeds an equivalent of US$ 10000 (say ten thousand US Dollars) (earlier US$1500 (say one thousand five hundred US Dollars).
Registered with the Ministry of Justice of the Russian Federation in February 7, 2002. Registration No. 3224.

Federal Law No. 19-FZ of February 11, 2002 On the Introduction of Changes and Amendments in the Federal Law On Mandatory Copy of Documents

It withdraws from the sphere subject to the law electronic documents distributed exclusively in the network regime as well as technical documentation (cards, instructions on operation, forms, album forms of accounts and reports). The law shall apply to manufacturers and recipients of the mandatory copy, including organizations distributing a mandatory copy. It amends the procedure for delivery of individual types of mandatory copies of documents: of printed matter, publications for the blind and persons with poor eyesight. The mandatory copy shall also be required of patent documents which comprise descriptions to patents and applications for objects of industrial property. It specifies a procedure of delivery of the mandatory copy of documents prepared on various media.
The Federal Law shall take effect as from its official release in the press.

Federal Law No. 18-FZ of February 11, 2002 On the Introduction of Changes and Amendments In the Federal Law On the Mortgage (Mortgage On Real Estate)

It amends the procedure for fulfillment of obligations by parts and makes it possible to offer a mortgage as security by transferring it to the owner of the mortgage or without doing that and also provides for the possibility to certify a partial fulfillment of obligation with a relevant financial document.
Some norms are brought into line with the Civil Code of the Russian Federation , in particular, those concerning the cession of the right of claim under contracts on granting loans on mortgage. It establishes that the mortgagee (creditor under the principal obligation) has the right to assign his rights to the other person both under a contract on mortgage and under the principal obligation.
It institutes a procedure for state registration of the mortgage arisen by virtue of the law.
It significantly amends the norms regarding the levy of execution on the mortgaged dwelling house or apartment. Before, the levy by the mortgagee of execution was no basis to evict the mortgager and his family residing with him in those premises. Today, that is possible on the condition that the given dwelling house or apartment had been mortgaged under a contract of mortgage as a security of repayment of credit funds granted to purchase or build that dwelling house or apartment. The levy of execution on the mortgaged dwelling house or apartment is made possible both through the court and by an extrajudicial procedure.
Federal Law shall take effect as from the day of its official release in the press.

Federal Law No. 17-FZ of February 11, 2002 On the Budget of the Fund of Social Insurance of the Russian Federation for 2002

It approves the budget of the Fund of Social Insurance of the Russian Federation for 2002, in the amount of Rbl.127102,1mln. for incomes and in the amount of Rbl.3322,5 mln. for spending. The credit institutions shall, when the insured open settlement (current) and other accounts, be obligated to report that to the executive body of the Fund at the place of registration of those institutions within five days as from the opening or closure of those accounts.
The maximum amount of temporary disability and maternity allowances for a full calendar month may not exceed Rbl.11700. The amount of the monthly insurance payment assessed in accordance with the Law On Obligatory Social Insurance Against Accidents In Production and Occupational Diseases may not exceed Rbl.30000.
Federal Law shall take effect as from January 1, 2002.

Decision of the Government of the Russian Federation No. 87 of February 8, 2002 On the Aviation of the State Customs Committee of the Russian Federation

It provides for the formation of the state aviation of the State Customs Committee of the Russian Federation to be used to exercise customs control within the territory of the Russian Federation. The aviation of the State Customs Committee aviation divisions, aviation sections and aircraft crews. One of the basic tasks of the aviation units of the State Customs Committee of the Russian Federation is to combat smuggling, other crimes in the customs sphere, violations of customs rules and also to perform customs control of goods and transport vehicles in the customs territory of the Russian Federation .

Order of the State Customs Committee of the Russian Federation No. 1276 of December 29, 2001 On the Endorsement of Regulations On Customs Control and Customs Clearance of Goods Intended for Exhibition Activities

It establishes specific features of customs clearance and control of goods declared by special-purpose exhibition organizations or organizations duly authorized by them which possess a license of a customs broker. A list of the organizations shall be prepared by the State Customs Committee of the Russian Federation at the recommendation of the Union of Exhibitions and Fairs of Russia upon agreement with the Chamber of Commerce and Industry of the Russian Federation. The goods to be declared shall comprise goods to be displayed at exhibitions, fairs, international meetings and other similar events, auxiliary equipment and materials and also catalogues, prospects, brochures, price lists and other goods intended for tasting or free distribution to visitors of exhibition events.
The said peculiarities shall not apply to temporarily imported goods with the use of ATA carnet nor the goods and materials of specified categories whose customs clearance is carried out by specialized customs bodies.
The exhibition goods whose period of temporary importation (exportation) does not exceed one year shall be granted full conditional exemption from customs duties and taxes. In the event of extension of periods of temporary importation (exportation) of exhibition goods for over one year, such goods shall be subject to a partial exemption from customs duties and taxes.
Customs clearance fees shall be charged at a one-fold rate, except for cases of customs clearance of the said goods out of the working hours of the customs body.
Registered with the Ministry of Justice of the Russian Federation in February 7, 2002. Registration No. 3231.
The Order shall take effect upon the expiration of thirty days following its official publication.

Letter of the Ministry of Taxation of the Russian Federation No. FS-6-10/138@ of February 6, 2002

It clarifies the procedure for transfer of tax and other payments administered by taxation agencies and earlier to be remitted towards the federal budget revenues into personal accounts of the Main Administration of Federal Treasury opened with OPERU-1 of the Bank of Russia. The payments shall be transferred into relevant accounts of the federal treasury bodies of the Ministry of Finance of the Russian Federation whose essentials are to be communicated to taxpayers by tax bodies in accordance with the information received from the federal treasury bodies. The taxpayers shall indicate the said number of account in the payment document, under column "Recipient" and under column "Purpose of Payment" - a budget classification code of revenues of the budgets of the Russian Federation approved by Order of the Ministry of Finance of the Russian Federation No. 118n of December 28, 2001.

Ruling of the Constitutional Court of the Russian Federation of February 14, 2002 In the Case For Verification of the Constitutionality of Article 140 of the RSFSR Civil Procedure Code In Connection With the Complaint of Citizen L.B. Fisher

The complainant challenged the constitutionality of Article 140 of the RSFSR Civil Procedure Code which was used as a basis by the district court to levy attachment of the defendant's property as a security of a claim. Under the said Article, the defendant, following the entry into force of a judgement which dismissed the claim, shall have the right to demand that the plaintiff compensate damages inflicted on her by measures to secure the claim undertaken at the request of the plaintiff.
According to citizen L.B. Fisher, the Article challenged, is restricting her right to security of and compensation for damages inflicted on her by measures to secure the claim in cases when an application for such measures has been made not by the plaintiff but by other persons involved in the case (the prosecutor) and, therefore, is at variance with Articles 19 and 123 of the Constitution of the Russian Federation.
According to the Constitutional Court of the Russian Federation, when a prosecutor's petition for taking measures to secure a claim is confirmed in whatever form by the plaintiff or by his representative, there are no obstacles, according to the rules of Article 140 of the RSFSR Civil Procedure Code, which may prevent the plaintiff to secure and compensate for damages which may arise to the defendant.
The Constitutional Court of the Russian Federation ruled that the provisions of Article 140 of the RSFSR Civil Procedure Code shall be declared to be not contradictory to the Constitution of the Russian Federation as they cannot serve as a basis taken by the court to dismiss a defendant's petition that the plaintiff provide a security of speculative damages which may be resultant from the security of a claim in compliance with the prosecutor's application, since such measures may be admitted by the court only subject to confirmation of the prosecutor's petition with the declaration of intention by the plaintiff.

Decision of the Government of the Russian Federation No. 97 of February 11, 2002 On the Implementation of the Federal Law On Additional Social Security of Air Crew Members of Civil Aviation Aircraft

The length of service which entitles the said persons to receive a monthly addition to pension shall include the work when holding positions enumerated in the List of Positions of Air Crew Members of Civil Aviation Aircraft and also the work as aircraft commander (including head commander) and aircraft navigator.
Following the approval by the Government of the Russian Federation of an annual index of growth of average monthly wages in the Russian Federation, the use shall be made, when assessing the amount of addition to pension, as from April 1 of a respective year, of the average monthly wages multiplied by the approved annual index of growth of average monthly wages.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/22 of January 18, 2002 On the Introduction of Changes and Amendments In the Instructions of the State Tax Service of Russia No. 33 of June 8, 1995 On the Procedure For Assessment and Payment To the Budget of the Property Tax By Enterprises

The new version describes forms to assess a property tax to paid by enterprises at the place of location of an organization (Form NIP-1) and at the place of location of a separate subdivision of an organization (Form NIP-2).
Registered with the Ministry of Justice of the Russian Federation in February 7, 2002. Registration No. 3226.

Decision of the Government of the Russian Federation No. 103 of February 14, 2002 On the Approval of a List of Vital and Essential Medicines and Articles of Medical Purpose To Be Provided At No Charge To Citizens Permanently Residing (Working) In Residence Zones With the Right of Resettlement, In Accordance with Item 19 of Part One of Article 18 of the Law of the Russian Federation On the Social Protection of Citizens Exposed to the Effect of Radiation Due to The Chernobyl Atomic Power Station Accident

It lists vital and most essential medicines and articles of medical purpose to be provided at no charge (at prescriptions of physicians) to citizens who permanently reside or work in territories of the residence zone with the right to resettlement.
Explanations on the application of the List shall be given by the Public Health Ministry of the Russian Federation and the Ministry of Finance of the Russian Federation.

Decision of the Government of the Russian Federation No. 102 of February 14, 2002 On the Introduction of Amendments In Items 7, 14, 20 and 27 of the Regulations On the Procedure For Awarding and Payment of State Allowances to Citizens Having Children

The changes are made in connection with the entry into force as from January 1, 2002 of amendments in the Federal Law On State Allowances to Citizens Having Children. It provides for the increase in amounts of the lumpsum allowance upon the birth (adoption) of a child (from Rbl.1500 up to Rbl.4500) and the monthly allowance for the duration of maternity leave until the child's achieving the age of one year and a half (from Rbl.200 up to Rbl.500).

Order of the Ministry of Finance of the Russian Federation No. 121n of December 28, 2001 On the Procedure For Putting Into Effect of Order of the Ministry of Finance of the Russian Federation No. 110n of December 11, 2001

The procedure of completion of fulfillment of the federal budget for 2001 approved by Order of the Ministry of Finance of the Russian Federation No. 110n of December 11, 2001 shall be put into effect as from its signature date.