Monitoring of the Federal Legislation dated 27.12.2002

Federal Law No. 161-FZ of November 14, 2002 on the State and Municipal Unitary Enterprises

In pursuance of Item 6 of Article 113 of the Civil Code of the Russian Federation, defines the legal status of the state and municipal unitary enterprises, the rights and duties of the owners of their property, procedure of creation, reorganization and liquidation of the unitary enterprise.
The following type of unitary enterprises are introduced:
- unitary enterprise based on the right of economic management (state enterprise or municipal enterprise);
- unitary enterprise based on the right of operative control (government enterprise).
The Law defines the legal capacity of the unitary enterprise (Article 3), requirements to corporate name of the enterprises (Article 4), its branches and representations (Article 5), procedure of participation in other legal entities. A separate article is dedicated to the responsibility of the unitary enterprise.
The Law defines the general procedure of instituting the unitary enterprise (Article 8), requirements to information contained in its constituent documents (charter).
Chapter III defines the sources of building the property of the unitary enterprise and requirements to the amount and composition of the registered fund of the unitary enterprise.
Article 12 specifies that the amount of the registered fund of the state enterprise must be at least 5,000 minimum amounts of labour remuneration, and that of the municipal one - at least 1,000 minimum amounts of labour remuneration. The government enterprise does not form the registered fund.
The Law defines the procedure of forming of the registered, reserve and other funds, as well as the terms and procedure of augmenting or decreasing of the registered fund of the state (municipal) enterprise.
Since the legal capacity of the state (municipal) unitary enterprise, in contrast to other commercial organizations, is a special one, the Law specifies the procedure of disposal of the enterprise property. The movable property (including produced items) is under enterprise own control, except for the cases specified in the law, the immovable one is controlled with the owner consent. Such enterprise may control the property only within the limits permitting for the activities the subject matter and goals being defined in the charter. The deals committed by the state (municipal) enterprise in violation of this requirement are null.
The government enterprise may alienate or dispose of the property in other way only after obtaining consent of the Government of the Russian Federation or the authorised federal body of executive power. The government enterprise sells produced items (works, services) independently as a rule.
Chapter IV of the Law specifies the procedure of management of the unitary enterprise. There are certain requirements to the head of the enterprise. Ha may not act as a founder (participant) of the legal entity with the unitary enterprise headed by him being among the founders (participants).
A separate article (Article 22) regulates the procedure of concluding the deals of interest. Such deals may be concluded only with consent of the owner of the enterprise property.
The owner of the property of the state (municipal) enterprise may get a part of the profit from the use by the enterprise of the property available under its economic control. The amount of the part of the profit, as well as the procedure and time limits to transfer the profit is defined in the enterprise charter.
Chapter V of the Law regulates the issues of reorganization and liquidation of the unitary enterprise.
The charters of the unitary enterprises must be brought in compliance with the norms of the Law before July 1, 2003. The branches created before the entry into force of the Law must be reorganized in the form of incorporation in the unitary enterprises having created them within six months from this date.
The Federal Law is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 855 of November 30, 2002 on the Authorized and Regulating Body in Charge of Bankruptcy and Bankruptcy Procedures

For 3 months, beginning with November 28, 2002 (date of entry into force of the Federal Law on insolvency (bankruptcy)), the Federal Service of Russia for Insolvency and Financial Rehabilitation must act as the authorized body presenting demands to transfer obligatory payments and demands of the Russian Federation under monetary obligations, as well as the regulating body in charge of the control over the activities of self-regulating organizations of bankruptcy commissioners.

Decision of the Government of the Russian Federation No. 848 of November 29, 2002 on the Endorsement of the Rates of Export Customs Duties for Commodities Produced from Oil Exported from the Territory of the Russian Federation Outside the Member-States of the Customs Union Agreements

The duty rate for a number of exported commodities produced from oil is fixed in US dollars per 1,000 kg (earlier, in percent of the customs cost or in euros per 1,000 kg).
The Decision endorses the rates of export customs duties for petrolatum, paraffin (Foreign Trade Commodity Nomenclature code 2712), petroleum coke (Foreign Trade Commodity Nomenclature code 2713), benzene and toluene (Foreign Trade Commodity Nomenclature codes 2902 20 and 2902 30) in the amount of USD 26.8 per 1,000 kg.
The Decision is entered into force from January 1, 2003.

Decision of the Government of the Russian Federation No. 847 of November 28, 2002 on the Procedure of Restriction, Interruption or Stopping of Discharges of Hazardous Substances (Pollutants) into the Atmospheric Air and Hazardous Physical Impacts on the Atmospheric Air

Specifies the rules of restriction, interruption or stopping of discharges of hazardous substances (pollutants) into the atmospheric air and hazardous physical impacts on the atmospheric air available in the absence of permissions for discharges and hazardous physical impacts, as well as in violation of the terms envisaged in these permissions.
It is prohibited to operate transport vehicles and other mobile equipment if the checks reveal violations of technical normatives. The owners of the sources of emissions and hazardous physical impacts get obligatory for execution orders of the state inspectors for nature protection. The mentioned orders are appealable in court.

Decision of the Government of the Russian Federation No. 843 of November 28, 2002 on the Procedure of Registration by the Customs Bodies of the Russian Federation of Foreign Persons Being a Party to the Contract with the Russian Side Envisaging the Import to the Customs Territory of the Russian Federation of Foreign Commodities Placed under the Customs Regime of Processing on the Customs Territory

Application of the foreign person in Russian is attached to the application of the Russian party for the license to process commodities on the customs territory of the Russian Federation to register the foreign person begin a party to the contract. The registration of the foreign person is carried out within 5 working days from the day of receiving of the application by the customs body of the Russian Federation issuing the license.
The Decision is entered into force one months after the date of its official publication.

Decree of the President of the Russian Federation No. 1368 of November 27, 2002 on the Amendments to Some of the Decrees of the President of the Russian Federation

To improve social protection of the state federal servants of the offices of the federal courts of general jurisdiction and regulate their labour remuneration, amends a number of decrees of the President of the Russian Federation regulating the issues of monetary subsistence of the mentioned persons.
The Decree is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 849 of November 29, 2002 on the Procedure of Endorsement of the Norms and Terms of Free Supplies of Milk and Other Equivalent Foodstuffs, As Well As Medicinal and Prevention Nutrients, to Employees Engaged in Works with Hazardous Conditions

Employees engaged in works with hazardous conditions get the mentioned foodstuffs according to the list of hazardous industrial factors, in the presence of which their consumption is recommended for preventive purposes, as well as the list of production facilities, occupations and positions permitting to get such foodstuffs free.
The Ministry of Labour of the Russian Federation is ordered to endorse before April 1, 2003 the norms and terms of free supplies of milk and other equivalent foodstuffs to employees engaged in works with hazardous conditions. The Ministry of Public Health of the Russian Federation is ordered to endorse before February 1, 2003 the list of hazardous industrial factors in the presence of which it is recommended to consume milk and other equivalent foodstuffs for preventive purposes.
The Ministry of Labour of the Russian Federation together with the Ministry of Public Health of the Russian Federation is ordered to endorse before April 1, 2003 the list of production facilities, occupations and positions permitting to get free medicinal and prevention nutrients because of the specially hazardous working conditions, rations of the medicinal and prevention nutrients, rules of free supplies of medicinal and prevention nutrients, norms of free supplies of vitamins.

Decision of the Government of the Russian Federation No. 846 of November 28, 2002 on the Endorsement of the Regulation on the State Monitoring of Lands

Defines the rules of state monitoring of lands in the Russian Federation being a part of the state environmental monitoring. Depending on the goals and territory of surveillance, the monitoring is subdivided into the federal, regional and local ones and is carried out in compliance with the federal, regional and local programs.
The monitoring is vested in the Federal Service of the Land Cadastre of Russia together with other federal bodies of executive power, bodies of executive power of the subjects of the Russian Federation and bodies of local government.

Decision of the Government of the Russian Federation No. 845 of November 28, 2002 on the Use of Brokers to Sell Stocks of Open-Type Joint-Stock Companies Available in the State and Municipal Property through a Trade Organizer at the Securities Market

Sets forth the procedure of attracting of professional participants of the securities market with the license for brokerage activities to sell stocks of open-type joint-stock companies available in the state and municipal property through a trade organizer at securities market by arranging a contest to choose the brokers.
The amount of the reward paid out to the broker is determined in compliance with the agency contract for stock sale through a trade organizer at securities market and may not be greater than 0.3% of the initial selling price of stocks. The bonus for the price surplus over the initial price may not be greater than 1% of the difference between these two prices.
The number of brokers for selection at the contest is fixed proceeding from the supposed volume of sales of stocks and may not be less than 3 and greater than 10.

Decision of the Government of the Russian Federation No. 844 of November 28, 2002 on the Procedure of Temporary Export from the Russian Federation for Exposure or Scientific Research of the Values of the State Fund of Precious Metals and Precious Stones of the Russian Federation and the State Funds of Precious Metals and Precious Stones of the Subjects of the Russian Federation

The temporary export applies to the registered in the State Fund of Precious Metals and Precious Stones of the Russian Federation, the Diamond Fund of the Russian Federation and the state fund of the subject of the Russian Federation nuggets of precious metals, natural precious stones, whether or not treated, natural pearls, unique amber pieces, items of precious metals and precious stones (or containing them), natural pearls and amber, as well as coins of precious metals.
The export of the mentioned values is arranged in the temporary import/export customs regime without collection of customs duties and taxes. The export is arranged exclusively for exposure at exhibitions or for scientific research in museums, specialized scientific organizations and culture organizations. The use of the temporarily exported values for other purposes is not permitted.
The values may not be exported for more than 1 year and must be returned to the Russian Federation intact.

Order of the Government of the Russian Federation No. 1663-r of November 28, 2002

Endorses the main directions of support to compatriots abroad by the Russian Federation in 2002-2005. The main directions are intended to create efficient mechanisms of interaction of the Russian state with the Russian diaspora to protect the rights and liberties of the compatriots living abroad, to ensure more adequately their legal interests and preserve ethno-cultural originality, as well as to inspire their role in the broadening of cooperation with foreign states.
It is declared that the main responsibility for the guaranteed implementation of individual and collective rights, for ensuring deserving living conditions on their territories rests with appropriate states. If necessary, Russia intends to put forward the issues of ensuring the rights and liberties of man, including the rights of national minorities, for consideration at the sessions of the higher CIS bodies, as well as in the framework of bilateral contacts with the leaders of CIS member-states and the Baltic states.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/606 of October 28, 2002 on the Endorsement of the Form of the Book of Incomes and Expenses of Organizations and Independent Entrepreneurs Using the Simplified System of Taxation and the Procedure of Recording of Economic Operations in the Book of Incomes and Expenses of Organizations and Independent Entrepreneurs Using the Simplified System of Taxation

In pursuance of provisions of Chapter 26.2 of the Tax Code of the Russian Federation, endorses the book of incomes and expenses to be used from January 1, 2003 by organizations and independent entrepreneurs having switched over to the simplified system of taxation. The book consists of the cover sheet, Section I reflecting incomes and expenses in economic operations, Section II "Calculation of Expenses to Purchase Fixed Assets Accepted in the Estimate of the Taxable Base for the Uniform Tax", Section III "Calculation of the Taxable Base for the Uniform Tax". Economic operations are recorded in the book of incomes and expenses in chronological order on the basis of original documents using positional representation.
Registered in the Ministry of Justice of the Russian Federation on November 28, 2002. Reg. No. 3969.

Order of the Ministry of Finance of the Russian Federation No. 107n of October 31, 2002 on the Endorsement of the Typical Regulation on the Contest Commission Selecting Audit Organizations for the Obligatory Annual Audit

To carry out the contest, the managing body of the organization scheduled for obligatory audit with the portion of the federal property and/or property of the subject of the Russian Federation in the registered capital being at least 25% creates the contest commission consisting of at least 6 persons with the voting right and endorses its personal composition.
Registered in the Ministry of Justice of the Russian Federation on November 28, 2002. Reg. No. 3966.

Decision of the Federal Commission for Securities Market No. 43/ps of October 31, 2002 on the Endorsement of the Regulation on the Procedure of Submission of Electronic Documents to the Federal Commission for Securities Market

Endorses the Regulation specifying the order of actions of organizations submitting electronic documents to the Federal Commission for Securities Market. The Regulation applies to the reports of issuers of emission securities, professional participants of securities market, management companies of investment funds, shared investment funds and non-state pension funds, specialized depositaries of investment funds, shared investment funds and non-state pension funds.
Registered in the Ministry of Justice of the Russian Federation on November 27, 2002. Reg. No. 3963.

Order of the Ministry of Finance of the Russian Federation No. 93n of September 12, 2002 on the Endorsement of the Interim Regulation on the System of Certification, Training and Professional Development of Auditors in the Russian Federation

Certification, training and professional development of auditors shall be carried out in the training and methodology centres included in the State Register of Training and Methodology Centres.
The certification is carried out to check the qualification of the natural persons wishing to engage in audit activities in the form of the qualification examination to obtain the qualification certificate of auditor, the following types being issued:
- in the sphere of general audit;
- in the sphere of audit of exchanges, non-budgetary funds and investment institutes;
- in the sphere of audit of insurance organizations and mutual insurance companies (audit of insurers);
- in the sphere of audit of credit organizations, bank groups and bank holdings (bank audit).
The persons having passed successfully the qualification examination get the qualification certificate of auditor of the appropriate type without expiry restriction.
The Order also specifies the procedure of carrying out of the qualification examinations for the right of audit activities and the auditor training and professional development procedure.
Registered in the Ministry of Justice of the Russian Federation on November 27, 2002. Reg. No. 3957.

Decision of the Federal Commission for Securities Market No. 40/ps of October 9, 2002 on the Regulation of Activities of Specialised Depositaries of Joint-Stock Investment Funds, Shared Investment Funds and Non-State Pension Funds

Defines the requirements to the procedure of implementation by specialised depositories of control functions with respect to the composition and structure of assets of the mentioned funds. Defines the requirements to the procedure of implementation by specialised depositaries of control over the transfer of monetary resources by the management companies from clearing accounts of these funds, over the determination of the cost of net assets and estimated cost of the investment share, over the number of handed out shares and the amount of monetary compensation to redeem these shares, over reservation of resources for expenses out of the property forming the shared investment fund. Specifies the rules of notification of the Federal Commission for Securities Market in cases of violations of the requirements of the legislation of the Russian Federation revealed by the depositary. Also specifies the requirements to the contents of the order of business of the specialised depositary.
Specialised depositaries are ordered to bring their activities in compliance with the requirements of the Decision within three months from the day of its entry into force.
Registered in the Ministry of Justice of the Russian Federation on November 26, 2002. Reg. No. 3950.

Letter of the Ministry of Taxation of the Russian Federation No. 02-4-11/646-AK897 of October 28, 2002 on the Taxation of Incomes from Securities

Explains that the procedure of recording of losses having occurred before the entry into force of Chapter 25 of the Tax Code of the Russian Federation is defined in Items 3 and 4 of Article 10 of the Federal Law No. 110-FZ of August 6, 2001. The mentioned items do not envisage a special regime of recording of losses in operations with securities. Therefore, the given losses do not take part in the estimate of the taxable base of the transient period.
The losses in operations with securities as of December 2001 defined under the legislation effective in 2001 in the amount not greater than the amount of losses as of July 1, 2001 are recognized as losses for taxation purposes and are carried over into the future according to the procedure specified in Article 283 of the Tax Code of the Russian Federation.

Letter of the Ministry of Taxation of the Russian Federation No. 03-2-06/2/2745/24-AK445 of October 24, 2002 on the Payment of the Penalties for the Tax on Highway Users

The Letter is issued in addition to the earlier voiced position on the necessity to accrue on the monthly basis the penalties for the amount of unpaid tax on highway users upon expiry of the tax period (of appropriate calendar year) in cases of revealed facts of incomplete payment of the given tax on the whole for the appropriate period (calendar year).
The legality of application by the tax bodies of the mentioned procedure of accrual of penalties (including the year of 2001) for the violation of the time limits of payment of the highway user tax is confirmed in the Ruling of the Constitutional Court of the Russian Federation No. 200-O of July 4, 2002.
In view of the mentioned Ruling, the Ministry of Taxation of the Russian Federation reports the possibility of application of the earlier available procedure of accrual of penalties.

Letter of the Ministry of Finance of the Russian Federation No. 03-01-01/07-381 of October 22, 2002

In the distribution of incomes obtained from the uniform imputed income tax for certain types of activities, the normatives of deductions specified in Article 4 of the Federal Law No. 104-FZ of July 24, 2002 do not apply. Distribution of incomes from the mentioned tax between the budgets of various levels before the special directions of the Ministry of Finance of the Russian Federation are adopted is carried out according to the normatives of deductions conveyed in the Order of the Ministry of Finance of the Russian Federation No. 4 of January 9, 2002.

Decision of the Government of the Russian Federation No. 862 of December 3, 2002 on the Amendments to the Decision of the Government of the Russian Federation No. 251 of March 31, 2001

The list of items of religious destination and religious literature sold (donated for own needs) with exemption from the value added tax includes church bells, as well as audio and video materials of religious destination labelled with the full official name of the religious organization.

Decision of the Government of the Russian Federation No. 859 of December 3, 2002 on the Obligatory Copy of Publications

Lists the library and information organizations getting the obligatory free federal copy of publications, including the electronic ones and patent documents on electronic media. Defines the rules of delivery of the mentioned copies to the Central Collector of Scientific Libraries.

Order of the Federal Service of the Russian Federation for Insolvency and Financial Rehabilitation No. 150-r of November 21, 2002 on the Endorsement of the Interim Regulation on the Procedure of Keeping of the Joint State Register of Self-Regulating Organizations

Defines the interim procedure and terms of inclusion of non-commercial organizations of bankruptcy commissioners in the Joint State Register of Self-Regulating Organizations of Bankruptcy Commissioners in compliance with the Federal Law No. 127-FZ of October 26, 2002 on insolvency (bankruptcy).
Provides the form and questionnaire of the application for inclusion in the state register.
The Order preserves its force until the Government specifies the regulating body, however, not more than for three months from the day of entry into force of the mentioned Law.
Registered in the Ministry of Justice of the Russian Federation on December 2, 2002. Reg. No. 3982.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-03/625 of November 5, 2002 on the Procedure for Putting the Notes of Tax Bodies in the Invoices Presented by Taxpayers Engaged in Operations with Oil Products

The invoices with the special marks of the tax bodies serve as grounds to provide tax exemption for excise duties for oil products. According to Item 8 of Article 200 of the Tax Code of the Russian Federation (in the wording entered into force from January 1, 2003), the exemption applies to the amounts of excise duty accrued when the oil products are obtained by the taxpayer possessing the certificate for production and/or certificate for the wholesale trade and/or certificate for the wholesale and retail trade, when they are sold (handed over) to the taxpayer possessing the certificate.
Registered in the Ministry of Justice of the Russian Federation on November 29, 2002. Reg. No. 3981.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-29/627 of November 5, 2002 on the Amendments to the Order of the Ministry of Taxation of Russia No. VG-3-10/175 of June 1, 2001 in the Wording of the Order of the Ministry of Taxation of Russia No. BG-3-29/444 of August 16, 2002

Decision of the Government of the Russian Federation No. 100 of February 12, 2001 on the procedure of recognition as desperate for collection and writing off of the arrears and debts in penalties for the federal taxes and fees has been amended on August 15, 2002. The Order of the Ministry of Taxation of the Russian Federation issued in execution of the given Decision is being brought in compliance with the mentioned changes.
The Order specifies that the decision on the recognition as desperate for collection and writing off of the arrears and debts in penalties for the federal taxes and fees, as well as the debt in tax sanctions for the violation of the legislation of the Russian Federation on taxes and fees, that have been collected on indisputable basis before the entry into force of the Tax Code of the Russian Federation with the decision of the tax body taken before January 1, 1999 is taken by the tax body at the place of location of the taxpayer.
Registered in the Ministry of Justice of the Russian Federation on November 29, 2002. Reg. No. 3979.

Decision of the Management Board of the Pension Fund of Russia No. 126p of October 28, 2002 on the Endorsement of the List of Officials of the Pension Fund of the Russian Federation Empowered to Draw Up the Protocols of Administrative Violations

The persons authorized to draw up the protocols of administrative violations are Deputy Chairmen of the Pension Fund of Russia, officials of the Executive Board of the Pension Fund of Russia, Chairman of the Revision Commission and its deputy, officials of the territorial bodies of the Pension Fund of Russia.
Registered in the Ministry of Justice of the Russian Federation on November 27, 2002. Reg. No. 3961.

Decision of the Management Board of the Pension Fund of Russia No. 116p of October 11, 2002 on the Amendments to the Decision of the Management Board of the Pension Fund of Russia No. 146 of September 5, 2001 on the Endorsement of the Procedure of Organization of Work to Grant Respites or Extension Schedules to Taxpayers for Advance Payment of the Uniform Social Tax (Contribution) Due for Transfer to the Pension Fund of the Russian Federation

In view of the introduction of insurance contributions for obligatory pension insurance, amends the procedure of granting respites and extension schedules for payments due for transfer to the Pension Fund of the Russian Federation. The list of documents presented to get the respite (extension schedule) for advance payment of insurance contributions is extended to include two documents - copies of advance payment estimates for insurance contributions to the Pension Fund of Russia and the uniform social tax for the most recent reporting period submitted to the tax body.
Registered in the Ministry of Justice of the Russian Federation on November 27, 2002. Reg. No. 3960.

Order of the State Customs Committee of the Russian Federation No. 1138 of October 24, 2002 on the Officials of the Customs Bodies of the Russian Federation Authorized to Draw Up the Protocols of Violations of the Currency Legislation

The persons authorized to draw up the protocols of violations of the currency legislation with responsibility envisaged in Article 15.25 of the Code of Administrative Violations of the Russian Federation are the Chief of the Department of the Currency Control of the State Customs Committee of the Russian Federation, chiefs of sections of this department, chiefs of the regional customs departments, customs offices and their sections (divisions) of currency control, as well as their deputies.
Registered in the Ministry of Justice of the Russian Federation on November 27, 2002. Reg. No. 3956.

Order of the State Customs Committee of the Russian Federation No. 1175 of November 6, 2002 on the Places of Customs Registration of Commodities

Endorses the Regulation applied in the determination of the places of customs registration of commodities moved over the territory of the Russian Federation by one type of transport under the single transportation document (direct delivery), by different types of transport under the single transportation document (direct mixed delivery), as well as by different types of transport under different transportation documents (mixed delivery).
The Regulation does not apply in the determination of the places of customs registration of commodities moved by pipelines and over electric power lines, as well as by natural persons for other than commercial purposes according to the simplified, exemption procedure.
Registered in the Ministry of Justice of the Russian Federation on November 26, 2002. Reg. No. 3949.

Decree of the President of the Russian Federation No. 1373 of November 30, 2002 on the Endorsement the Regulation on the Import to the Russian Federation and Export from the Russian Federation of Natural Diamonds and Brilliants

Import of diamonds and brilliants by Russian and foreign persons is permitted without quantity restrictions and licenses of the Ministry of Economic Development of the Russian Federation.
Export of natural diamonds, except for the bort and drilling ones, regardless of their size and treatment, as well as the diamonds of the sieving classes of -3+2 and lower, is permitted under licenses within the quotas specified in carats by the Government of the Russian Federation. The export of brilliants is permitted without quantity restrictions and licenses.
Natural persons may export without quantity restrictions and licenses brilliants not intended for production or other commercial purposes, with the total cost of the exported commodities being not greater than USD 10,000 equivalent.
Import and export of natural diamonds and brilliants according to the procedure and in cases not envisaged in the Regulation is not permitted.
The Decree is entered into force two months after the day of its official publication.

Order of the State Construction Committee of the Russian Federation No. 79 of May 15, 2002 on the Endorsement of the Norms of Time for the Works in the State Technical Registration and Technical Inventory Taking of Objects of City Planning Activities

The norms are intended for determination of time consumption for the works in technical inventory taking and state technical registration of the objects of city planning activities regardless of their destination and ownership. The notion of the "norm of time" means the amount of consumed working time specified for the execution of the unit of work by the employee or group of employees of respective qualification under certain organizational and technical conditions.
Registered in the Ministry of Justice of the Russian Federation on November 29, 2002. Reg. No. 3980.

Decision of the Management Board of the Pension Fund of Russia No. 89p of August 16, 2002 on the Endorsement of the Procedure of Registration in the Territorial Bodies of the Pension Fund of Russia of Insurers Paying Insurance Contributions to the Pension Fund of the Russian Federation in the Form of Fixed Payments

The endorsed procedure applies to insurers being independent entrepreneurs, including the heads and members of peasant (farmers') enterprises, lawyers, private detectives, private notaries, tribal and family communities of the small native peoples of the North, as well as persons having entered the legal relations in obligatory pension insurance on a voluntary basis.
The number assigned at insurer registration is indicated by him in the documents necessary for the keeping of the individual (personified) records, on the decision on the termination of activities of the independent entrepreneur, on the documents of the change of constituent documents, place of residence or activities of the entrepreneur, on payment orders and other documents.
The Decision provides the from of the application for the registration and its filling procedure.
Registered in the Ministry of Justice of the Russian Federation on November 28, 2002. Reg. No. 3971.

Decision of the Government of the Russian Federation No. 860 of December 3, 2002 on the Endorsement of the Rules of Distribution of the Obligatory Free Copy Consisting of Combined Documents, As Well As the Obligatory Copy Containing Similar Information on Different Media

Defines the procedure of distribution of the obligatory free copy consisting of several documents issued simultaneously on different media (printed, audiovisual, electronic) with the essence connected by direct or indirect links, as well as the copy consisting of several documents containing similar information on various types of media. Distribution of such copies is carried out according to the same procedure as the main document.

Decision of the Government of the Russian Federation No. 858 of December 3, 2002 on the Tied Federal Program "Social Development of the Countryside until 2010"

Defines the priority targets, tasks, time limits and stages of implementation of the program, as well as the main measures and the mechanism of their implementation.
Implementation of the measures will permit to improve the housing conditions for more than 141,000 rural families, improve the health condition of the rural population by improving availability and quality of the first medical and sanitary aid, improve educational level of students of general educational institutions in rural localities, activate cultural and leisure activities in the countryside, develop and extend information and consultative services to the population, increase the level and quality of electric power, water and gas supplies to rural settlements, provide telephone and telecommunication to them, increase the level of employment of the rural population on the basis of maintenance and creation of jobs.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 70 of November 4, 2002 on the Application by Arbitration Courts of Articles 140 and 317 of the Civil Code of the Russian Federation

Explains the procedure of application by arbitration courts of the articles of the Civil Code of the Russian Federation defining the currency of monetary obligations. In particular, arbitration courts are ordered to define the currency of the debt and the currency of the payment.
In cases when the monetary obligation in the contract is expressed in a foreign currency without indication of the need to pay in roubles, the court should consider such obligation as expected to be covered in roubles in the amount defined according to the official rate as of the day of payment, if only the court does not arrive at a different conclusion while interpreting the contract.
The writ of execution on the collection of the monetary resources in a foreign currency may be sent by the collecting party to the bank where the debtor keeps the account in this currency. If such account is not available, or the money is not available on this account, the execution of the debt is effected in roubles at the expense of any other property of the debtor proceeding from the official rate of the collected foreign currency as of the day of the actual execution (payment).
When the debt in a foreign currency or expressed in a foreign currency or conditional monetary units is collected according to court proceedings, the state duty is paid in roubles as of the day of submission of the appeal. The change of the rate of the foreign currency or conditional monetary units to the rouble in the period of consideration of the dispute does not affect the amount of the state duty.

Decree of the President of the Russian Federation No. 1382 of December 6, 2002 on the Specialized State Institution in Charge of the Sale of the Privatised Federal Property

The Government of the Russian Federation is ordered to issue within one month the act defining the status of the specialized state institution in charge of the sale of the privatised federal property.
The Decree is entered into force from the day of its official publication except for the provision invalidating the Decree of the President of the Russian Federation No. 2173 of December 17, 1993 "Issues of the Russian Federal Property Fund" entering into force one month after the official publication of the Decree.

Order of the Administration of the Kaliningrad Province and the State Customs Committee of the Russian Federation No. 416-r/706-r of November 19, 2002 on the Amendment to the Procedure of Determination of the Origin of Commodities from the Special Economic Zone in the Kaliningrad Province

The list of commodities requiring the change of the 6th digit of the code of the Foreign Trade Commodity Nomenclature of Russia is extended to include item "paper and paperboard, other, not containing fibres obtained by mechanical or chemical-mechanical process, or with the content of such fibres not greater than 10% of the total fibre weight, with the weight of 1 m2 from 40 to 150 g, in sheets sizing on one side not greater than 435 mm and the other not greater than 297 mm, unfolded" (Foreign Trade Commodity Nomenclature code 4802 56). The change of the code is one of the conditions that, when fulfilled, make the commodities processed enough on the territory of the Special Economic Zone.
The Order is entered into force 30 days after its official publication.
Registered in the Ministry of Justice of the Russian Federation on December 4, 2002. Reg. No. 3995.

Order of the Ministry of Justice of the Russian Federation No. 322 of November 29, 2002 on the Procedure for Rendering Free Financial Aid to Members of the Housing Construction (Housing) Cooperatives and Independent Developers

The free financial aid to pay for the cost of cooperative houses and redeem the bank credit for independent housing construction is rendered to employees of the criminal execution system of the Ministry of Justice of the Russian Federation with the length of continuous impeccable service of 10 calendar years and more that do not have any dwelling space or need to improve the housing conditions.
Financial aid is rendered to the employee at the place of his service at the expense of the resources of the federal budget or non-budgetary resources only once in due course.
Registered in the Ministry of Justice of the Russian Federation on December 4, 2002. Reg. No. 3993.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-05/649 of November 13, 2002 on the Endorsement of the Forms of Tax Declarations: for the Uniform Social Tax for Independent Entrepreneurs (Including Those Using the Simplified System of Taxation), Heads of Peasant (Farmers') Enterprises, Lawyers; on the Expected Income Subject to the Uniform Social Tax, for Independent Entrepreneurs (Including Those Using the Simplified System of Taxation), Heads of Peasant (Farmers') Enterprises and Their Filling Instructions

Endorses the new form of the tax declaration for the uniform social tax for independent entrepreneurs (including those using the simplified system of taxation), heads of peasant (farmers') enterprises, lawyers and its filling instruction. Also endorses the form of the tax declaration on the expected income subject to the uniform social tax, for independent entrepreneurs (including those using the simplified system of taxation), heads of peasant (farmers') enterprises and its filling instruction.
Registered in the Ministry of Justice of the Russian Federation on December 3, 2002. Reg. No. 3991.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/648 of November 12, 2002 on the Endorsement of the Form of the Tax Declaration for the Uniform Imputed Income Tax for Individual Types of Activities and Its Filling Procedure

Endorses the form of the tax declaration for the uniform imputed income tax for individual types of activities and its filling procedure.
Registered in the Ministry of Justice of the Russian Federation on December 3, 2002. Reg. No. 3990.

Order of the State Customs Committee of the Russian Federation No. 674-r of October 25, 2002 on the Enhancing of Control over the Delivered Commodities Moved under TIR Convention of 1975

Lists the points of adoption of the notifications permitting to import to the Russian Federation commodities moved under the TIR Convention of 1975 through the Russian-Belorussian part of the state border.
The Order is entered into force 30 days after the day of its publication.
Registered in the Ministry of Justice of the Russian Federation on December 3, 2002. Reg. No. 3989.

Order of the State Customs Committee of the Russian Federation No. 1144 of October 25, 2002 on the Customs Registration of Commodities Placed under the Customs Warehouse Customs Regime and Deployed on the Territory of the Closed-Type Customs Warehouses

Defines the particulars of the customs registration of commodities imported for own production by organizations entitled to place the commodities in closed-type customs warehouses.
In particular, registration of the end of the commodity delivery procedure is permitted under the condition of submission of the "Act of Transfer for Temporary Storage" of such commodities drawn up taking into account the listed particulars.
Registered in the Ministry of Justice of the Russian Federation on December 3, 2002. Reg. No. 3986.

Letter of the Ministry of Taxation of the Russian Federation No. FS-6-09/1868@ of December 4, 2002

Explains the consequences of the refusal of the tax bodies to provide information on legal entities from the Joint State Register of Legal Entities on the basis of the provisions of the Tax Code of the Russian Federation pertaining to the tax secret.
Emphasises that information of the state register is open and publicly available, except for the passport data of natural persons and their taxpayer identification numbers. The refusal to present or untimely presentation of information of the state register entails responsibility of the officials of the bodies of registration, namely: warning or administrative fine in the amount of 10 to 20 minimum amounts of labour remuneration.

Federal Law No. 164-FZ of December 9, 2002 on the Amendment to Article 17 of the Federal Law on the Licensing of Individual Types of Activities

The list of the types of activities requiring licenses does not include now the sale of oil, gas and products of their processing.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 163-FZ of December 9, 2002 on the Ratification of the Treaty between the Russian Federation and the Republic of India on the Legal Aid and Legal Relations in Civil and Trade Matters

Ratifies the Treaty singed in New Delhi on October 3, 2000.

Federal Law No. 162-FZ of December 9, 2002 on the Amendments to Articles 5 and 20 of the Federal Law on the Protection of the Rights and Legal Interests of Investors at Securities Market

Article 5 now does not include Item 4 which, according to Item 3 of Article 20 of the Law, was of temporary nature and preserved its force before entry into force of the appropriate amendment to the Federal Law on joint-stock companies. The Federal Law No. 120-FZ of August 7, 2001 introduced appropriate amendments protecting the interests of stock-holders against dilution of shareholding in the registered capital. It specified in particular that the decision on the deployment of stocks and securities converted into stocks by closed subscription may be taken only by the general meeting of stock-holders by three fourths of votes of the holders of voting stocks taking part in the general meeting of stock-holders, if the need to collect more votes is not envisaged in the company charter. The mentioned norm supersedes the appropriate omitted provision of Item 4 of Article 5 of the Law.
Also excluded is the norm permitting to pay for the securities at investor disposal with monetary resources if the decision on the deployment by open subscription of stocks and securities converted into stocks envisages payment for them with non-monetary resources. According to the Law on joint-stock companies, the right to pay for the securities with money applies only to stock-holders possessing the priority right for the purchase of securities in the open or closed subscription.
The Federal Law is entered into force from the day of its official publication.

Order of the Ministry of Agriculture of the Russian Federation No. 681 of September 3, 2002 on the Endorsement of the Plant Quarantine Rules at Import, Storage, Transportation, Processing and Use of Grain and Products of Its Processing Imported to the Territory of the Russian Federation for Food-Supply, Fodder-Supply and Technical Purposes

The rules apply to organizations, independent entrepreneurs and citizens importing, storing, transporting, processing and using the grain and products of its processing imported for food-supply, fodder-supply and technical purposes.
The import is permitted on the basis of import quarantine permissions issued by the State Plant Quarantine Inspection of the Ministry of Agriculture of the Russian Federation indicating the phyto-sanitary conditions of their import and use. Application for the issue of the permission must indicate the type and quantity of the products, destination, country of origin, country of export, time (period) of import, name of the transfer points.
Each consignment of imported grain and products of its processing must be accompanied by the phyto-sanitary certificate confirming its compliance with the requirements of the plant quarantine rules and norms.
The Order lists quarantine phyto-sanitary requirements to organizations, independent entrepreneurs and citizens engaged in storage and processing of grain and products of its processing.
Registered in the Ministry of Justice of the Russian Federation on December 9, 2002. Reg. No. 4008.

Order of the State Messenger Service of the Russian Federation No. 353 of November 20, 2002 on the Publication of the Acts of the State Messenger Service of the Russian Federation Recognised by the Ministry of Justice of the Russian Federation As Not Needing the State Registration

The normative acts of the State Messenger Service of the Russian Federation (signed by the director or the person replacing him) recognised by the Ministry of Justice of the Russian Federation as not needing the state registration must be published in the "Shchit I Mech" newspaper of the federal state institution "Joint Editorial Board of the Ministry of Internal Affairs of the Russian Federation".
Registered in the Ministry of Justice of the Russian Federation on December 6, 2002. Reg. No. 4000.

Federal Law No. 170-FZ of December 11, 2002 on the Amendments to the Federal Law on Obsequies and Undertaking

Provisions of the Law on obsequies and undertaking are being brought in compliance with the norms of the actual legislation qualifying the issues of execution of punishments as the sphere of reference of the Ministry of Justice of the Russian Federation. The Law specifies that the procedure of committal of the deceased having served the term, as well as after execution of the capital sentence, is set forth by the Ministry of Justice of the Russian Federation.
The Law regulates the issue of committal of terrorists killed in the course of suppression of a terrorist act.
The Federal Law is entered into force from the day of its official publication. It applies to relations pertaining to the committal of the bodies of the persons not yet buried before its entry into force.

Federal Law No. 169-FZ of December 11, 2002 on the Amendments to Article 5 of the Federal Law on the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation

Specifies that the legislative (representative) body of state power of the subject of the Russian Federation draws up its dispositions as a decision in issues qualified as its sphere of reference not only in the Constitution of the Russian Federation and the federal laws, but also in the constitution (charter) of the subject of the Russian Federation and the laws of the subject of the Russian Federation.
Legislative (representative) bodies of state power of the subject of the Russian Federation may also control execution of the budgets of the territorial state non-budgetary funds.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 167-FZ of December 11, 2002 on the Amendment to Article 2 of the Federal Law on the State Protection of Judges, Officials of the Law Enforcement and Control Bodies

The list of persons entitled for state protection under the Law includes the workers of the Committee of the Russian Federation for Financial Monitoring and Their Relatives.
The Federal Law is entered into force from January 1, 2003.

Federal Law No. 165-FZ of December 11, 2002 on the Amendment to Article 3 of the Law of the Russian Federation on the Languages of the Peoples of the Russian Federation

In the Russian Federation, the alphabets of the state language of the Russian Federation and the state languages of the republics are based on Cyrillic graphics. The Law envisages an opportunity to change the character set of their state languages for the constituent republics of the Russian Federation on the basis of the special federal law.
The Federal Law is entered into force ten days after its official publication.

Decision of the Government of the Russian Federation No. 884 of December 11, 2002 on the Endorsement of the Rules of Granting of the Additional Annual Paid Leave to Employees with Irregular Working Day in Organisations Financed at the Expense of the Resources of the Federal Budget

The additional leave is granted for the work with irregular working day to individual categories of employees who are periodically summoned to fulfil their labour functions at the order of the employer in excess of the normal length of the working time. The length of the additional leave may not be less than 3 calendar days. The list of positions of such employees, as well as the length of the leave, is specified in the internal rules or other normative act of the organisation.
The additional leave is combined with the main annual paid leave, as well as other additional annual paid leaves.
If the leave has not been granted, the overwork in excess of the normal length of the working time is compensated with the written consent of the employee as overtime work.

Decision of the Government of the Russian Federation No. 877 of December 10, 2002 on the Particulars of the Working Time and Leisure Time Regime of Individual Categories of Employees with a Special Nature of Work

The mentioned particulars of the time regime must be defined by the appropriate federal bodies of executive power in coordination with the Ministry of Labour of the Russian Federation and the Ministry of Public Health of the Russian Federation before April 1, 2003.

Order of the State Customs Committee of the Russian Federation No. 715-r of November 22, 2002 on the Amendments to the Order of the State Customs Committee of Russia No. 511-r of May 18, 2001

The regional customs departments must submit information on the customs payments collected by the subordinate customs offices according to the procedure specified in the annual collection of the forms of reports of the customs bodies to the State Customs Committee of the Russian Federation endorsed by the Order of the State Customs Committee of the Russian Federation. The earlier provided information must have been presented in compliance with the form given in the Appendix to the Order of the State Customs Committee of the Russian Federation No. 511-r of May 18, 2001.
The Order is entered into force from January 1, 2003.
Registered in the Ministry of Justice of the Russian Federation on December 10, 2002. Reg. No. 4017.

Order of the State Customs Committee of the Russian Federation No. 1082 of October 10, 2002 on the Endorsement of the General Provisions on the Customs Bodies of the Russian Federation

Endorses the provisions specifying the legal status of the regional customs departments, customs offices and customs stations. Lists the main tasks, functions and rights of these customs bodies.
The legal acts of non-normative nature on the customs matters issued by the customs bodies within their sphere of reference are obligatory for execution by the subordinate customs bodies, as well as the state bodies, bodies of local government, legal entities and natural persons.
Registered in the Ministry of Justice of the Russian Federation on December 3, 2002. Reg. No. 3992

Letter of the Central Bank of Russia No. 08-31-1/3922 of November 4, 2002 on the Procedure of Opening of Account 40901 "Letters of Credit Due for Payment"

Explains that the personal account on the Balance Account 40901 "Letters of Credit Due for Payment" is the account for recording the amounts received to cover the letter of credit and, therefore, does not imply the notion of "account" provided in Article 11 of the Tax Code of the Russian Federation.

Federal Law No. 173-FZ of December 12, 2002 on the Ratification of the Agreement between the Government of the Russian Federation and the Government of Georgia on the Principles of Collection of Indirect Taxes from the Export and Import of Commodities (Works, Services)

Ratifies the Agreement signed in Moscow on July 10, 2001.

Federal Law No. 172-FZ of December 12, 2002 on the Ratification of the Agreement between the Government of the Russian Federation and the Government of the Republic of Uzbekistan on the Principles of Collection of Indirect Taxes in Mutual Trade

Ratifies the Agreement signed in Moscow on May 4, 2001.

Federal Law No. 171-FZ of December 12, 2002 on the Ratification of the Agreement between the Government of the Russian Federation and the Government of the Republic of Moldova on the Principles of Collection of Indirect Taxes in Mutual Trade

Ratifies the Agreement signed in Kishinev on May 29, 2001.

Federal Law No. 168-FZ of December 11, 2002 on the Amendments to Articles 18 and 20 of the Law of the Russian Federation on the Social Protection of Citizens Exposed to Radiation Because of the Disaster at Chernobyl Nuclear Power Station

From January 1, 2002, increases the amounts of pensions and allowances to non-working pensioners and invalids, invalid children living in the residence zone permitting resettlement, as well as the resettlement zone, before they are moved to other regions. Before January 1, 2002, the mentioned payments were fixed in percent of the minimum amount of old-age pensions and allowances.
The Federal Law is entered into force from the day of its official publication and applies to legal relations emerging from February 12, 2001 (day of entry into force of the Federal Law No. 5-FZ of February 12, 2001 on the amendments to the Law of the Russian Federation on the social protection of citizens exposed to radiation because of the disaster at Chernobyl Nuclear Power Station).

Federal Law No. 166-FZ of December 11, 2002 on the Amendments to the Law of the Russian Federation on the Trade Marks, Service Marks and the Names of the Places of Origin of Commodities

The amendments are aimed at improvement of the organizational and legal conditions of ensuring the legal protection of trade marks and the names of the places of origin of commodities.
Article 4 describes the conditions when the use of the mark in the world computer network Internet may be regarded as a violation of the rights of its owner.
The new wording is provided for Articles 6 and 7 specifying the absolute and other reasons of refusal to register an image as a trade mark. The mentioned articles permit to register the images having become distinguished in the process of prolonged use, do not permit to register the specially valued objects of the cultural heritage of the peoples of the Russian Federation without a special permission for it, prohibit registration of the mark in the name of an agent or representative of the person possessing the trade mark in one of the member-countries of the international agreement of the Russian Federation without the permission of this owner.
The Law envisages an opportunity to appeal against legal protection of the trade mark and its registration if the registration has been recognized as an act of dishonest competition or in cases of abuse of the right for the trade mark by the owner.
The Law prohibits to register as trade marks the images with a reference to the place of origin of wines or strong alcoholic drinks if such images intended to mark the mentioned commodities do not originate in the mentioned places.
The Law abolishes the Chamber of Appeals and the Higher Patent Chamber while handing over their functions to the Chamber of Patent Disputes.

Decision of the Government of the Russian Federation No. 833 of December 11, 2002 on the Endorsement of the Regulation on the Processing or Destruction of Withdrawn from Illegal Circulation or Confiscated Ethyl Alcohol, Alcohol and Alcohol-Containing Products

Withdrawn or confiscated products are handed over by the authorized state bodies on the basis of the act of transfer to the Russian Federal Property Fund for processing into the ethyl alcohol for technical uses or into alcohol-containing non-edible products or for destruction if such processing is impossible. Organizations authorized to carry out such industrial processing or destruction are determined on the contest basis. Obligatory conditions for participation in the contest are availability of the license, as well as the absence of the debts in taxes and fees.

Decision of the Government of the Russian Federation No. 881 of December 11, 2002 on the Endorsement of the Rules of Granting Subventions from the Federal Budget to Finance State Purchasing Interventions for Food Grain in 2002-2003

Subventions are granted to pay the interests and fines under credits obtained by the organization in the Savings Bank of Russia to finance the mentioned interventions, services in storage of the purchased grain, as well as to reward organizations. To get the subventions, the organization presents on the monthly basis to the Ministry of Agriculture of the Russian Federation the documents the list and requirements of which being determined by this Ministry. Within 10 days from the date of getting the subventions, the organization must present the report of their use to the Ministry of Agriculture. Subventions are granted within specified limits of budget obligations and monthly maximum volumes of financing.

Decision of the Government of the Russian Federation No. 878 of December 10, 2002 on the Implementation of the General Agreement Between All-Russia Associations of Trade-Unions, All-Russia Associations of Employers and the Government of the Russian Federation for the Years 2002-2004

Endorses the plan of measures of the Government of the Russian Federation to implement the agreements described in the General Agreement. Defines the essence of the measures, time limits for their implementation and responsible executors in the sphere of economic policy, earnings and the cost of living of the population, development of the labour market and promotion of employment, social insurance and protection, labour safety, ecological safety and other spheres.

Ruling of the Constitutional Court of the Russian Federation of December 16, 2002 on the Termination of Proceedings in the Case of Constitutionality of Article 1062 of the Civil Code of the Russian Federation Pursuant to the Appeal of the Commercial Joint-Stock Bank "Bank Societe Generale East"

The Constitutional Court of the Russian Federation has found out that Article 1062 of the Civil Code of the Russian Federation does not prevent from judicial protection of claims originating in the forward payment contract - if in its essence it is in compliance with the civil criteria of transactions with claims subject to judicial protection - and as such may not be regarded as violating the right for judicial protection.
Earlier, the courts refused to satisfy lawsuits under forward contracts, including those concluded before the crisis of 1998, stating that the deals concluded by the parties are of gaming nature falling under Article 1062 of the Civil Code of the Russian Federation stating that claims pertaining to organization of games and betting or participation in them are not eligible to court protection.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/647 of November 12, 2002 on the Endorsement of the Form of the Tax Declaration for the Uniform Tax Paid Out in View of the Application of the Simplified System of Taxation and Its Filling Procedure

To implement the provisions of Chapter 26.2 "Simplified System of Taxation" of the Tax Code of the Russian Federation, endorses the form of the tax declaration for the uniform tax paid out in view of the application of the simplified system of taxation and its filling procedure.
Registered in the Ministry of Justice of the Russian Federation on December 9, 2002. Reg. No. 4010.

Order of the State Customs Committee of the Russian Federation No. 1207 of November 19, 2002 on the Amendments to the Order of the State Customs Committee of Russia No. 186 of February 26, 2002

The Order of the State Customs Committee of the Russian Federation No. 186 of February 26, 2002 on the places of customs registration of commodities of individual category in Moscow and the Moscow Province does not apply to commodities qualified as products of military destination or subject to export control and exported under licenses of the Committee of the Russian Federation for Military and Technical Cooperation with Foreign States or the Ministry of Economic Development of the Russian Federation.
Registered in the Ministry of Justice of the Russian Federation on December 11, 2002. Reg. No. 4027.

Direction of the Central Bank of Russia No. 1208-U of November 18, 2002 on the Accepting As Security of the Credits of the Bank of Russia of the Bonds of the Federal Loan with Debt Amortization and Bonds of the Federal Loan with Variable Coupon Income Sold by the Bank of Russia from Its Portfolio under Redemption Obligation

Lists the types of securities accepted as security of the credits of the Bank of Russia and specifies the dates of their redemption.
The Direction is entered into force 10 days after the day of publication in the Herald of the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on December 11, 2002. Reg. No. 4025.

Order of the Ministry of Finance of the Russian Federation No. 115n of November 19, 2002 on the Endorsement of the Accounting Regulation PBU 17/02 "Registration of Expenses for Scientific Research, Experimental and Design and Technological Works"

Sets forth the rules of building in accounting records and accounting reports of commercial organizations (except for credit organizations) of information on expenses pertaining to scientific research, experimental and design and technological works carried out with own resources or under the contract. The Regulation applies to the works with results subject to legal protection but not registered or not subject to legal protection.
Information on expenses for the mentioned works is reflected in accounting work as investments in non-current assets. The Order lists the conditions permitting to accept these expenses in accounting work. Defines the composition of expenses, procedure of writing them off, as well as the procedure of disclosing of information.
The Order is entered into force from January 1, 2003.
Registered in the Ministry of Justice of the Russian Federation on December 11, 2002. Reg. No. 4022.

Official Explanation of the Central Bank of Russia No. 25-OR of December 10, 2002 on the Application of Provisions of Chapter 20 of the Instruction of the Bank of Russia No. 75-I of July 23, 1998 on the Procedure of Application of the Federal Laws Regulating the Procedure of Registration of Credit Organizations and Licensing of Banking Activities

Explains the issues of notification of creditors of the change of the place of location of the credit organization other than the moving to a new residential settlement.
As a confirmation of the notification of all creditors submitted to the territorial institution of the Bank of Russia may serve information on the publication in mass media of the report of the adopted decision with simultaneous placing in locations accessible to creditors of appropriate information in the parent organization, in all separate and other structural divisions of the credit organization and the written report to foreign creditors. The mentioned procedure applies if the charter of the credit organization does not envisage another procedure of notification of creditors.

Decision of the Government of the Russian Federation No. 894 of December 16, 2002 on the Procedure of Preparation and Fulfilment of Protection Obligations During Privatisation of the Objects of Cultural Heritage

Defines the requirements to the preparation, essence and fulfilment of protection obligations during privatisation of the objects of cultural heritage and revealed objects of cultural heritage, measures to control their execution, as well as the requirements to confirmation of their fulfilment by the owners of the objects of cultural heritage.
Requirements to the essence, conservation and use of objects where the privatisation is not compete are developed according to the endorsed procedure. For the earlier privatised objects of cultural heritage, the procedure applies inasmuch as it pertains to the fulfilment by the owner of the object of cultural heritage of adopted protection obligations, control over their fulfilment, as well as the procedure of confirmation of fulfilment of protection obligations.

Decision of the Government of the Russian Federation No. 879 of December 10, 2002 on the Endorsement of the Regulation on the Registration of Citizens Entitled for Housing Subsidies because of the Resettlement from the Regions of the Far North and Similar Localities

Registration of citizens entitled for housing subsidies is carried out by the bodies of executive power of the subjects of the Russian Federation at the place of their permanent residence or the bodies of local government if they delegate their authority to them. The Decision lists the documents submitted by citizens entitled for the subsidy and provides the form of the application.
The decision on the registration is taken within 15 days from the date of registration of the applications of citizens. The notification of the adopted decision is sent to the applicant within 5 working days from the date of adoption of the appropriate decision.
The Decision provides an exhaustive list of reasons to remove the citizens form records.

Order of the Committee of the Russian Federation for Military and Technical Cooperation with Foreign States No. 71 of October 31, 2002 on the Endorsement of the Instruction on the Procedure of Issue to the Subjects of the Military and Technical Cooperation of Statements of the Committee of the Russian Federation for Military and Technical Cooperation with Foreign States on the Substantiation of the Payment Respite for More Than 90 Days for the Export of Commodities (Works, Services, Results of Intellectual Activities) of Military Destination

Defines the procedure of consideration by the Committee for Military and Technical Cooperation of Russia of requests of the subjects of military and technical cooperation to issue statements on the substantiation of the payment respite for more than 90 days for the export of commodities (works, services, results of intellectual activities) of military destination. The Order lists the documents submitted by the subjects of military and technical cooperation to the Committee of Russia for Military and Technical Cooperation necessary to obtain the statement on the substantiation of the payment respite.
Registered in the Ministry of Justice of the Russian Federation on December 17, 2002. Reg. No. 4032.

Order of the State Sports Committee of the Russian Federation No. 440 of November 5, 2002 on the Endorsement of the Rules of Classification and Technical Supervision of Sports Vessels

Classification of sports vessels is carried out according to destination, region of navigation and main engine. The technical supervision of the sports vessels envisages initial certification, regular certification, special (extraordinary) certification. The act of initial certification is drawn up as a result of the initial certification used as the basis to issue the navigation worthiness certificate indicating the class of the sports vessel. Effective period of the navigation worthiness certificate is one year from the moment of issue.
Registered in the Ministry of Justice of the Russian Federation on December 11, 2002. Reg. No. 4023.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/706 of December 10, 2002 on the Endorsement of the Methodology Recommendations on the Application of Chapter 26.2 "Simplified System of Taxation" of the Tax Code of the Russian Federation

Explains a number of provisions of Chapter 26.2 "Simplified System of Taxation" of the Tax Code of the Russian Federation having caused ambiguous interpretations. Explains, in particular, that the right to switch over to the simplified system of taxation is not granted to organizations possessing separate divisions being branches and representations and indicated as such in the constituent documents of their founding organisations. Organizations possessing other separate divisions may use the simplified system of taxation on common grounds. When applying Subitems 12 and 13 of Item 3 of Article 346.12 of the Code, one should take into account that taxpayers transferred to the uniform imputed income tax under one or several types of entrepreneurial activities may not use the simplified system of taxation for other types of entrepreneurial activities subject to taxation according to the commonly accepted procedure. The Order specifies that if the total share of state or municipal property in the organisations i s greater than 25%, such organisations may not apply the simplified system of taxation.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/707 of December 10, 2002 on the Endorsement of the Methodology Recommendation on the Application of Chapter 26.3 "Taxation System in the Form of the Uniform Imputed Income Tax for Individual Types of Activities" of the Tax Code of the Russian Federation

Explains the norms of Chapter 26.3 "Taxation System in the Form of the Uniform Imputed Income Tax for Individual Types of Activities" of the Tax Code of the Russian Federation. Specifies, in particular, that shop floor and visitor service area restrictions (Items 4 and 5 of Article 346.26 of the Tax Code of the Russian Federation) must be observed by the taxpayers for each of the trade and public catering objects used by them in the entrepreneurial activities. Taxpayers having exceeded the given restrictions for at least one of the trade or public catering objects may not be transferred to the uniform imputed income tax.

Order of the State Customs Committee of the Russian Federation No. 1334 of December 11, 2002 on the Temporary Measures of Control over the Delivery of Commodities and Transport Vehicles Moved by Highway Transport

The temporary measures are introduced from December 25, 2002 pursuant to the suspension by the International Union of Highway Transport on the territory of the Russian Federation of the guarantee system of the customs convention on international cargo transportation using the TIR book (TIR Convention of 1975). The customs bodies, in particular, are ordered not to draw up the TIR books in the transfer points through the customs border of the Russian Federation and the notification points.
The interested party may carry out the customs registration of commodities according to the release-for-free-circulation customs regime while paying the customs duties in the single amount.

Procedure of Interaction of the Ministry of Taxation of the Russian Federation and the Central Bank of the Russian Federation in Issues of Transfer of Registration Files of Credit Organisations (Endorsed by the Ministry of Taxation of the Russian Federation and the Central Bank of Russia on December 9, 2002, Nos. BG-16-09/145, 01-33-2/4393)

Sets forth the procedure of interaction of the Ministry of Taxation of the Russian Federation and the Bank of Russia in issues of transfer of registration files of credit organisations registered by the Bank of Russia before July 1, 2002. The transfer of registration files of credit organizations is carried out on the basis of the request of the authorized body in charge of the registration according to the schedule of transfer of registration files. For credit organisations liquidated before July 1, 2002, registration files are not compiled.

Letter of the Ministry of Taxation of the Russian Federation No. BK-6-07/1889@ of December 6, 2002 on the Licensing

Producer organisations importing alcohol-containing edible products for the purposes of their use as raw materials for own production must have licenses for the import, storage and shipment of alcohol-containing edible products.

Letter of the Ministry of Taxation of the Russian Federation No. FS-6-09/1882@ of December 5, 2002 on the Determination of the Body in Charge of the Registration Empowered to Take Decision on the State Registration of Legal Entities Created through Reorganization in the Form of a Merger If the Places of Residence of the Reorganised Legal Entities Are Located on the Territory of Different Subjects of the Russian Federation

The body in charge of the registration authorized to take the decision on the state registration of legal entities created by reorganization in the form of a merger shall be the body in charge of the registration having received the application for the state registration of the legal entity created by reorganization.

Ruling of the Constitutional Court of the Russian Federation No. 283-O of December 10, 2002 on the Request of the Government of the Russian Federation on the Constitutionality of the Decision of the Government of the Russian Federation No. 8 of January 14, 2002 on the Amendments to the Regulation on the Fees for the Patenting of Inventions, Useful Models, Industrial Prototypes, Registration of Trade Marks, Service Marks, Names of Places of Origin of Commodities, Granting of the Right of Use of the Names of Places of Origin of Commodities

Decision No. 8 of January 14, 2002 - since it has been adopted by the Government of the Russian Federation in execution of the authority granted under the Federal Law and envisages collection of payments of non-tax nature - preserves its force and is to be applied by courts, other bodies and officials as not contradicting the Constitution of the Russian Federation.
Earlier, the mentioned Decision has been recognized as illegal by the Decision of the Supreme Court of the Russian Federation No. GKPI 2002-376 of May 17, 2002 and invalid inasmuch as it pertains to the fixing of the new amounts of patent fees.
The Ruling is final, not appealable and does not require confirmation by other bodies and officials. The Ruling is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 901 of December 17, 2002 on the Procedure of Development and Endorsement of the List of the Minimum Necessary Works (Services) in a Sector (Subsector) of Economy Ensured during Strikes in Organizations, Branches and Representations

Sets forth the procedure of development and endorsement of the list of the minimum necessary works (services) in each of the sectors (subsectors) of economy ensured during strikes in organizations, branches and representations whose activities are associated with security of people, ensuring their health and vital interests of the society. The lists are developed by the authorised bodies of the federal executive power and are coordinated with trade-unions.

Decision of the Government of the Russian Federation No. 897 of December 17, 2002 on the Endorsement of the Typical Regulation on the State-Owned Service Housing Fund Handed over for Operative Management to the Bodies of the Ministry of Internal Affairs, Bodies of the Federal Security Service, Customs Bodies of the Russian Federation and Internal Troops of the Ministry of Internal Affairs of the Russian Federation

The service housing fund is implied to be the complex of housing space intended to provide dwelling to the mentioned persons who, because of the nature of their service duties (duties of the military service), must live at the place of service or in close vicinity.
Provided service housing space must be outfitted appropriately and meet the sanitary and technical norms. The getting of such housing may not serve as grounds to exclude the employee (serviceman) from the waiting list for improvement of the housing conditions.
The employee (serviceman) having received the warrant for the service housing space concludes the lease contact. The service housing space may not be privatised, reserved, exchanged, subleased, rearranged and reconstructed.

Decision of the Social Insurance Fund of the Russian Federation No. 113 of October 29, 2002 on the Endorsement of the Form of the Estimate Sheet of the Resources of the Social Insurance Fund of the Russian Federation (Form 4-FSS RF)

The new wording of Form 4-FSS reflects innovations in the tax legislation entering into force from January 1, 2003 (new chapters of Part 2 of the Tax Code of the Russian Federation dedicated to the simplified system of taxation and the uniform imputed income tax). The form of the estimate sheet of the resources of the Social Insurance Fund of the Russian Federation endorsed by the present Decision will be used beginning with the report for the I quarter of 2003.
According to the statement of the Ministry of Justice of the Russian Federation No. 07/11271-YuD of December 2, 2001, the Order does not need state registration.

Operative Direction of the Bank of Russia No. 174-T of December 15, 2002 on the Practical Application of the Direction of the Bank of Russia No. 1054-U of November 20, 2001 on the Amendments to the Rules of Accounting Work in Credit Organizations Located on the Territory of the Russian Federation No. 61 of June 18, 1997

Provides answers to the frequently asked questions on the application of the norms of Appendix 15 "Accounting Procedure for Investments in Securities and Operations with Securities Taking into Account the Changes Endorsed by the Direction of the Bank of Russia No. 1064-U of November 20, 2001".

Letter of the State Customs Committee of the Russian Federation No. 01-28/45682 of November 20, 2002 on the Methodology Recommendations on the Currency Control Carried Out by the Customs Bodies and Control over Execution of Foreign-Trade Barter Deals

When carrying out control over commodities moved under contracts subject to customs and bank currency control, as well as control over execution of foreign-trade barter deals, the official of the customs body checks the presence of the necessary documents, compliance of the terms of the foreign-trade contract with the legislation of the Russian Federation, as well as compliance of the presented operation IDs to the necessary requirements.

Information Letter of the Ministry of Labour of the Russian Federation and the Pension Fund of Russia No. 7392-YuL/LCh25-25/10067 of November 4, 2002 on the Inclusion in the Length of Work Permitting for an Early Assignment of the Old-Age Labour Pension of the Period of Maternity Leave for Women

The period of the maternity leave for women should be regarded as the period of getting the maternity allowance during temporary disability and should be included in the length of work permitting for an early assignment of the old-age labour pension in compliance with Articles 27 and 28 of the Federal Law on the labour pensions in the Russian Federation.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-14/414 of October 29, 2002 on the Procedure of Registration of Received Materials

Explains that instead of the materials receipt ticket (typical interindustry Form M-4), accepting and registration of materials may be drawn up by placing a stamp on the supplier document (bill, invoice etc.) containing the same requisites as the materials receipt ticket. Such stamp is of equal power as the materials receipt ticket. The procedure of drawing up of the documents of accepting and registration of materials must be fixed in the accounting policy of the organization.

Decree of the President of the Russian Federation No. 1413 of December 17, 2002 on the Endorsement of the List of Positions with the Periods of Service (Work) in Them Included in the Length of State Service Permitting for Assignment of the Length-of-Service Pension of the Federal State Servants

Defines the positions with the periods of service (work) included in the length of state service permitting for the assignment of the length-of-service pension of the federal state service in compliance with Article 19 of the Federal Law No. 166-FZ of December 15, 2001 on the state pension support in the Russian Federation.
The Decree is entered into force from the day of its official publication.

Order of the Government of the Russian Federation No. 1764-r of December 11, 2002

Endorses the main directions of the state investment policy of the Russian Federation in the sphere of science and technologies. Defines the system of measures ensuring efficient use of investment resources to implement strategic interests of the Russian Federation (improvement of the living standards of the population, economic growth, development of fundamental science, education, culture, safeguarding the country's defence and security).

Order of the State Customs Committee of the Russian Federation No. 1087 of October 10, 2002 on the Endorsement of the Rules of Moving Across the Customs Border of the Russian Federation of Commodities by Individual Categories by Foreign Citizens

Defines the procedure of the customs registration and control of commodities, including the ground vehicles (Heading 87 of the Foreign Trade Commodity Nomenclature of the Russian Federation) moved by individual categories of foreign citizens enjoying customs exemptions in compliance with Section VII of the Tax Code of the Russian Federation, Vienna conventions on diplomatic and consular relations. Lists the rights and duties of the persons enjoying customs exemptions. Defines the particulars of moving across the customs border of commodities intended for personal use of the mentioned persons, as well as official use by representations.
Lists the cases when the customs body may inspect the commodities and transport vehicles in the absence of the declaring party.
The Order does not apply to commodities sent in international postal dispatches, as well as the diplomatic mail.
The Order is entered into force 30 days after its official publication.
Registered in the Ministry of Justice of the Russian Federation on December 15, 2002. Reg. No. 4030.

Order of the Ministry of Labour of the Russian Federation No. 226 of November 13, 2002 on the Endorsement of the Regulation on the Organization of Work with Oral Appeals of Citizens in the Territorial Bodies of the Ministry of Labour of the Russian Federation Pertaining to Employment Issues

Consideration of oral appeals of citizens is arranged at their personal visits to the territorial bodies of the Ministry of Labour of the Russian Federation pertaining to employment issues of population or telephone calls. The work of the specialist providing telephone advice is intended to render operative, quality, free aid of informative nature to the citizens.
Personal responsibility for the execution of the Order is vested in the heads of the territorial bodies of the Ministry of Labour of the Russian Federation in charge of the issues of employment of the population.

Ruling of the Constitutional Court of the Russian Federation No. 284-O of December 10, 2002 on the Request of the Government of the Russian Federation on the Constitutionality of the Decision of the Government of the Russian Federation on the Endorsement of the Procedure of Determination of Payment and Its Maximum Amounts for the Pollution of the Natural Environment, Deployment of Waste, Other Types of Harmful Interference and Article 7 of the Federal Law on the Entering into Force of Part 1 of the Tax Code of the Russian Federation

Decision of the Government of the Russian Federation No. 632 of August 28, 1992 endorsing the procedure of determination of the payment for the pollution of the natural environment and other types of harmful interference - since it has been adopted by the Government of the Russian Federation in execution of the authority provided in the Federal Law and envisages collection of non-tax payments - preserves its force and must be applied as not contradicting the Constitution of the Russian Federation.
Earlier, the Decision of the Supreme Court of the Russian Federation No. GKPI 2002-178 of March 28, 2002 recognised the mentioned Decision as illegal (invalid) because it imposed the duty to pay the tax other than the one fixed in the Federal Law.
The Ruling is entered into force from the day of its official publication.

Decision of the Federal Commission for Securities Market No. 44/ps of November 6, 2002 on Additional Requirements to the Procedure of Creation of Shared Investment Funds from the Property of Joint-Stock Companies

Joint-stock companies possessing as of January 1, 1997 the license for activities of investment funds accumulating privatisation checks of citizens may create at the decision of the general meeting of stock-holders shared investment funds out of their property within 3 years from the moment of entering into force of the Law on investment funds (December 3, 2001). The property of one joint-stock company may be used to create one or several shared investment funds.
No later than within one month from the moment of termination of the forming of the shared investment fund, the decision on the liquidation of the joint-stock company must be taken, or the decision on the reduction of the registered capital by purchasing the deployed stocks of the joint-stock company.
Registered in the Ministry of Justice of the Russian Federation on December 18, 2002. Reg. No. 4037.

Federal Law No. 174-FZ of December 19, 2002 on the Amendment to the Federal Law on the Federal Budget for the Year 2002

The Law on the budget is extended to include Article 131.1 stating that the Government of the Russian Federation may get the subvention in the amount of Rbl 13,252,000 from OAO Link to eliminate the consequences of the terrorist act committed in Moscow on October 23-26, 2002.
The Federal Law is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 912 of December 20, 2002 on the Invalidation of Some of the Decisions of the Government of the Russian Federation in Issues of Circulation of Lands of Agricultural Destination

Pursuant to the entering into force of the Law on the circulation of lands of agricultural destination, invalidates individual acts of the Government of the Russian Federation, in particular, Decision No. 86 of December 29, 1991 on the procedure of reorganization of collective farms and Soviet farms, No. 708 of September 4, 1992 on the procedure of privatisation and reorganization of the enterprises and organisations of the agroindustrial complex, No. 96 of February 1, 1995 on the procedure of implementation of the rights of owners of land and property shares.
The Decision is entered into force from January 27, 2003.

Decision of the Government of the Russian Federation No. 908 of December 20, 2002 on the Accession of the Russian Federation to the International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organisations

The Ministry of Foreign Affairs of the Russian Federation is ordered to draw up the Decision on the accession to the Convention of October 26, 1961 (with declaration on the application of individual reservations for individual provisions of the Convention).

Order of the State Customs Committee of the Russian Federation No. 1067 of October 8, 2002 on the Endorsement of the Regulation on the Commodity Temporary Import (Export) Customs Regime

The temporary import (export) of commodities is implied to be the customs regime permitting for the use of commodities on the territory of the Russian Federation or outside it with full or partial exemption from the customs duties, taxes and without application of the measures of economic policy. Temporarily imported (exported) commodities must be returned intact with exception of the changes of natural wear or loss under normal transportation and storage conditions. The mentioned commodities may be subject to measures of non-tariff regulation except for the measures of economic policy.
The temporary import (export) customs regime does not apply to commodities and transport vehicles moved by natural persons according to the simplified, exemption procedure.
The Order defines the procedure of fixing and prolongation of the time limits of the temporary import (export) of commodities, determination and declaring of their customs cost, ensuring the payment of the customs duties and taxes, as well as the customs registration and control.
The Order lists the categories of commodities not permitted for placing under the temporary import (export) customs regime.
The Order is entered into force 30 days after its official publication.
Registered in the Ministry of Justice of the Russian Federation on December 18, 2002. Reg. No. 4045.

Decision of the Federal Power Supply Commission of the Russian Federation No. 75-e/5 of October 30, 2002 on the Endorsement of the Order of Consideration of Cases of Fixing of Tariff Rates (Prices) for Electric and Thermal Power

The order defines the procedure of registration, accepting for consideration and refusal to consider applications on the fixing of tariff rates (prices), procedure of carrying out expert evaluation in cases of fixing of tariff rates (prices) and other issues due for consideration by the federal and regional power supply commissions of cases of fixing of tariff rates for electric and thermal power.
The time limit for consideration by the regulating body of cases of fixing of tariff rates (prices) may not be greater than 30 calendar days. With consent of the organisation in charge of the regulatory activities, the time limit for consideration of the case may be extended, but not more than for 30 calendar days.
The Decision is entered into force 30 days after the day of its official publication.
Registered in the Ministry of Justice of the Russian Federation on December 18, 2002. Reg. No. 4040.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-04/641 of November 10, 2002 on the Endorsement of the Forms of Information on Transport Vehicles and Their Registering Persons Submitted by the Bodies in Charge of the State Registration of Transport Vehicles

The Order is issued to implement the provisions of Chapter 28 "Transport Tax" of the Tax Code of the Russian Federation. The bodies in charge of the state registration of transport vehicles must report to the tax bodies at the place of their location transport vehicles registered or removed from records in these bodies, as well as their registering persons, within 10 days after registration or removal from records. The bodies in charge of the registration must also report information on all transport vehicles, as well as their registering persons, as of December 31 of the expired calendar year before February 1 of the current calendar year, as well as on all changes pertaining to them in the previous calendar year. Information on transport vehicles registered before January 1, 2003 is submitted according to the procedure coordinated with the Ministry of Taxation of the Russian Federation.
Registered in the Ministry of Justice of the Russian Federation on December 18, 2002. Reg. No. 4038.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-32/705@ of December 10, 2002 on the Organization and Functioning of the System of Submission of Tax Declarations and Accounting Reports in the Electronic Form Via Telecommunication Channels

According to Item 4 of the Procedure of submission of the tax declaration in the electronic form via telecommunication channels endorsed by the Order of the Ministry of Taxation of the Russian Federation No. BG-3-32/169 of April 2, 2002, submission of the tax declaration in the electronic form is permitted at the taxpayer initiative if he and the tax body possess common technical means and opportunities to accept and process it according to the standards, formats and procedures endorsed by the Ministry of Taxation of the Russian Federation.
The Order specifies:
- requirements to the software and hardware means of submission of the tax declarations and accounting reports in the electronic form via telecommunication channels;
- support procedure for the format of submission of reports in the electronic form;
- requirements to the specialized communication operators;
- rules of using of the electronic digital signature and means of encoding;
- procedure of electronic document turnover when submitting the tax declarations and accounting reports in the electronic form via telecommunication channels.

Order of the Ministry of Economic Development of the Russian Federation No. 374 of November 15, 2002 on the Wholesale Price for Liquefied Gas for Household Needs

From January 1, 2003, the wholesale price for liquefied gas for household needs is fixed to amount to Rbl 1,350 (without VAT) per ton (from May 1, 2001, the mentioned price was Rbl 1,050 (without VAT) per ton).
According to the Statement of the Ministry of Justice of the Russian Federation No. 07/11758-YuD of December 15, 2002, the present Order does not need state registration.

Federal Law No. 175-FZ of December 20, 2002 on the Election of the Deputies of the State Duma of the Federal Assembly of the Russian Federation

The mixed election system is used to elect the deputies of the State Duma according to which 225 deputies are elected in single-mandate voting districts (one district means one deputy) and 225 deputies, in the federal voting districts in proportion to the number of votes in favour of the federal lists of candidates. The same terms are used to distribute deputy mandates among the federal lists of candidates, elect a candidate in the single-mandate voting district, as well as accept the election. To be permitted to distribute deputy mandates, the federal list of candidates must get at least 5% of votes of the electorate (in cases envisaged in Article 84, this 5% "threshold" may be reduced to 3%).
Elected in the single-mandate voting district is considered to be the candidate having received a relative majority of votes of those having participated in the vote. The election is accepted if at least 25% of the voters included in the lists have taken part in the vote.
At the same time, a number of innovations is envisaged in pursuance of the requirements of the Federal Laws on political parties and on the main guarantees of electoral rights and the right to participate in the referendum of the citizens of the Russian Federation. An electoral block may consist of not more than three participants. Together with political parties, it may be formed also of other all-Russia public associations created in the form of a public organisation or a public movement. The mentioned public associations may not participate in the election of the deputies of the State Duma independently (i.e. nominate candidates, lists of candidates).
In the single-mandate voting districts, the candidates may be nominated by political parties, electoral blocks, as well as by self-nomination. Candidate nomination by the voters (initiative groups of voters) is not envisaged. In the course of election propaganda, political parties and electoral blocks enjoy equal opportunities in getting free and paid air time, area in printed matter, rooms for public events, services of advertising and printing organisations.
The Law specifies the undisclosed list of reasons of refusal to register candidates and federal lists of candidates, as well as to revoke their registration.
The Federal Law is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 918 of December 23, 2002 on the Invalidation of the Decision of the Government of the Russian Federation No. 1544 of December 25, 1998

According to Item 4 of Article 18 of the Federal Law No. 128-FZ of August 8, 2001, the licensing of activities of bankruptcy commissioners is terminated from July 1, 2002. In execution of the given norm, the Decision invalidates the Decision of the Government on the licensing of activities of natural persons acting as bankruptcy commissioners.

Decision of the Government of the Russian Federation No. 911 of December 20, 2002 on the Guarantees and Compensations to Employees Sent to Work in Representations of the Russian Federation Abroad

Defines the procedure and terms of payment of compensations for the travel to the place of work, as well as the terms of material support to the employees sent to work in diplomatic representations and consular institutions of the Russian Federation, as well as representations.
The mentioned employees and members of their families get travelling allowance in roubles and in foreign currencies, daily allowance for the time of travel to the place of work, as well as compensation of travelling and luggage expenses for not more than 80 kg per family member and other expenses. Material support implies the payment from the day of entry into force of the labour contract until the day of crossing the border of the Russian Federation of the monetary award, monetary subsistence, earnings, tariff rate (salary) in roubles and in foreign currency. The Decision specifies the norms of the total area of flats with furniture provided to various categories of the mentioned persons.
Besides, the mentioned employees shall get compensation of the difference between the cost of travel documents and 50% of the salary in foreign currency with the supplement when they have the leave once a year from the country of stay to Moscow and back if the cost of the travel documents is greater than 50% of the mentioned salary with the supplement.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-02/729 of December 20, 2002 on the Endorsement of the Methodology Recommendations on the Application of Chapter 25 "Profit Tax from Organisations" of Part 2 of the Tax Code of the Russian Federation

The new wording of the Methodology Recommendations on the application of Chapter 25 of the Tax Code of the Russian Federation takes into account the changes to the procedure of calculation and payment of the profit tax introduced by the Federal Law No. 57-FZ of May 29, 2002. The recommendations became more detailed in essence. The structure of the provided material has changed - a thematical examination of the issues of determination of the taxable base, accepting of expenses, calculation of the profit tax in various operations etc. is adopted instead of the item-by-item commentary. Explanations of the legal norms are illustrated with examples.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-04/686 of December 2, 2002 on the Endorsement of the Forms of Reports for the Income Tax from Natural Persons for the Year 2002

Endorses Forms 1-NDFL "Tax Card to Register Incomes and the Income Tax from Natural Persons for the Year 2002" and 2-NDFL "Certificate of Incomes of the Natural Person for the Year 2002" and their filling procedure.

Federal Law No. 179-FZ of December 24, 2002 on the Amendments to Some of the Acts of Legislation of the Russian Federation to Develop the System of Mortgage Housing Crediting (Borrowing)

Sets forth the reasons and procedure of eviction of the former owner of the mortgaged dwelling home or flat and members of his family in cases of vindication of the mortgaged dwelling space, as well as the procedure of providing dwelling space for temporary living. For those being settled, defines the restrictions of the right of privatisation of this dwelling space and its exchange.
Specifies the grounds for the mortgage by virtue of the law of the dwelling house or flat purchased with the tied loan and granted by a legal entity for the purchase of dwelling space.
The Federal Law is entered into force three months after the day of its official publication.

Federal Law No. 178-FZ of December 24, 2002 on the Amendments to the Law of the Russian Federation on the State Border of the Russian Federation

The Law envisages a more flexible procedure of determination of the width of the border zone depending on the particular physical and geographic conditions, economic, industrial, survey and other types of activities in the adjacent area, location of residential settlements, airports, railway stations, river ports and other objects and defines its width as at least 5 km along the state border on the land, sea coast of the Russian Federation, Russian coasts of the border rivers, lakes and other water bodies and islands in the mentioned water bodies.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 177-FZ of December 24, 2002 on the Amendments to the Law of the Russian Federation on the Legal Protection of Computer and Database Software

The Law is being brought in compliance with the norms of the Law of the Russian Federation on the copyright and adjacent rights taking into account the requirements of the Agreement on trade aspects of the rights for intellectual property to fulfil obligatory conditions of the entry of the Russian Federation in the World Trade Organization.
The changes to Article 2 qualify as the sphere of reference of the Russian Federation the issues of legal regulation of relations pertaining to the legal protection and use of computer and database software.
The changes to Article 13 take account of the functions of the Agency for Legal Protection of Computer, Database and Chip Topology Software being vested in the federal body of executive power in the sphere of patents and trade marks - the Russian Agency for Patents and Trade Marks.
The Law applies to relations involving foreign citizens, stateless persons and foreign legal entities in view of an international treaty of the Russian Federation or on the basis of the reciprocity principle.

Federal Law No. 180-FZ of December 24, 2002 on the Amendments to the Federal Law on the Federal Budget for the Year 2002

Specifies that the Government of the Russian Federation defines the procedure of reimbursement of the part of expenses to pay interest under credits obtained in 2001-2002 by organisations of the coal industry engaged in extraction of thermal coals to redeem the debts in payments to the budgets of all levels and the state social non-budgetary funds within the limits of resources envisaged in section "Industry, Power Supplies and Construction" of the classification of expenses of the budgets of the Russian Federation. The Government of the Russian Federation may allocate the rest of the resources as of January 1, 2002 because of incomplete use of allocated resources to grant budget credits to carry out investment projects in the coal industry on the contest basis.
The restructuring of the debt under Article 88 is prolonged till December 31, 2002. The Government of the Russian Federation is ordered to ensure the adoption before April 1, 2003 of the Decisions on the applications on the restructuring submitted before December 31, 2002.
The Federal Law is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 924 of December 26, 2002 on the Endorsement of the Rules of Reimbursement at the Expense of the Federal Budget of the Part of Expenses to Pay Interest under Credits Obtained in 2002 in the Russian Credit Organisations by Organisations of the Coal Industry Engaged in Extraction of Thermal Coals to Redeem the Restructured Payables to the Budgets of All Levels and the State Social Non-Budgetary Funds

The subsidies are granted at the expense of the federal budget to organisations of the coal industry engaged in extraction of thermal coals under the condition of payment of interest under the credit. The subsidy is granted in the amount of two thirds of the rate of refinancing of the Bank of Russia as of the date of getting of the credit under the condition that the payment for the use of this credit will amount to at least the granted subsidy. If the payment for the use of the credit obtained by the organisation is less than two thirds of the mentioned rate, the subsidy is granted in the amount of the payment for the use of this credit.
The Decision lists the documents submitted to the Ministry of Power Supplies of the Russian Federation to get the subsidy.

Decision of the Government of the Russian Federation No. 923 of December 24, 2002 on the List of Foreign and International Organizations Whose Grants Are Not Taken into Account for Taxation Purposes in the Incomes of Russian Organisations Getting Them

Lists foreign and international organisations whose grants for particular programs in the sphere of education, art, culture, environmental protection, as well as for particular scientific research, are not taken into account for taxation purposes in the incomes of the Russian organisations getting these grants.

Decision of the Government of the Russian Federation No. 919 of December 23, 2002 on the Amendments to and Invalidation of Some of the Acts of the Government of the Russian Federation Regulating Land Relations

Invalidates the acts of the Government of the Russian Federation endorsing the forms of the state act for the right of ownership for the land, life inheritance, unlimited (permanent) use of land, forms of the certificate of the right of ownership for the land, lease contract for the lands of agricultural use and temporary use contract for the lands of agricultural use. Also invalidates the Decision of the Government of the Russian Federation No. 503 of May 30, 1993 on the endorsement of the procedure of purchase and sale of land plots by the citizens of the Russian Federation.

Decision of the Government of the Russian Federation No. 917 of December 23, 2002 on the Endorsement of the Rules of Granting of Exclusive Tariff Rates for Cargo Railway Transportation

Sets forth the procedure of granting exclusive (taking into account the special conditions of transportation) tariff rates for cargo railway transportation. Exclusive tariff rates are used on the whole territory of the Russian Federation in the framework of the uniform system of tariff rates, they must take into account the special conditions of transportation and conditions of the commodity and service markets, stimulate development of new technologies in the sphere of railway transportation and provide for the granting of services to all consumers on equal terms.

Regulation of the Central Bank of Russia No. 2-P of October 3, 2002 on Cashless Payments in the Russian Federation

The new wording of the Regulation takes account of the Decision of the Supreme Court of the Russian Federation recognizing as contradicting the federal legislation the norm of Item 10.10 permitting for the writing off of monetary resources from the client settlement account without his order. Now, in cases of the failure to receive the application of acceptance in due time, refusal to accept, the payment demand is written off on the following working day after expiry of the acceptance time with a memorial order from the off-balance account of amounts of payment documents waiting acceptance and returned to the issuing bank indicating the reason of return on the reverse side of the first copy of the payment demand: "Not Accepted".
The new Regulation still does not apply to the procedure of cashless payments involving natural persons.
The Regulation preserves the provision stating that collection orders are applied for collections under writs of execution. The form of the payment order is not changed.
The Regulation is entered into force 10 days after the day of publication in the Herald of the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on December 23, 2002. Reg. No. 4068.

Regulation of the Central Bank of Russia No. 205-P of December 5, 2002 on the Rules of Accounting Work in Credit Organisations Located on the Territory of the Russian Federation

Defines the uniform legal and methodology fundamentals of organization of accounting work obligatory for execution by all credit organisations on the territory of the Russian Federation. The new Regulation is being brought in compliance with the Tax Code of the Russian Federation and the Chart of Accounts of Financial and Economic Activities of Enterprises endorsed by the Order of the Ministry of Finance of the Russian Federation No. 94n of October 31, 2000. The Regulation omits, in particular, Account 611 "Low-Value and Quick-Depreciation Items".
The Regulation is entered into force from January 1, 2003.
Registered in the Ministry of Justice of the Russian Federation on December 20, 2002. Reg. No. 4061.

Decision of the Government of the Russian Federation No. 922 of December 24, 2002 on the Payment by Members of the Families of the Killed (Deceased) Servicemen and Employees of Some of the Federal Bodies of Executive Power for the Dwelling Space, Communal and Other Types of Services and Monetary Compensation Paid Out to Them to Cover These Expenses

The right for the compensation is granted to the families of:
- servicemen killed (deceased) in the course of the military service, including the draft military service (for the regular term);
- citizens having undergone contract military service and killed (deceased) after dismissal from the military service after reaching the limiting age, because of the health condition or because of the organizational staff measures with the total length of service of 20 years or more;
- employees of some of the bodies of state power killed (deceased) because of the wounds, contusion, mutilation or disease pertaining to execution of service duties.
The mentioned categories of citizens shall enter payments in full amount followed by subsequent 50% compensation of the actual expenses.
The Decision applies to legal relations emerging from July 1, 2002.

Regulation of the Central Bank of Russia No. 198-P of October 7, 2002 on the Procedure of Calculation and Collection of Payment for the Clearing Services of the Bank of Russia

Sets forth the procedure of calculation and collection of payment for the clearing services granted by institutions of the Bank of Russia to the clients of the Bank of Russia (banks, non-bank credit organisations, their branches and other clients not being credit organisations) that applies to relations between institutions of the Bank of Russia and their clients pertaining to the payment for the clearing services of the Bank of Russia.
The amount of the payment is determined according to the endorsed by decision of the Board of Directors of the Bank of Russia tariff rates for the clearing services of the Bank of Russia published in the Herald of the Bank of Russia. Tariff rates may be changes at the decision of the Board of Directors of the Bank of Russia. Reports of the changes of tariff rates must be published in the Herald of the Bank of Russia no later than three months before their adoption.
The Regulation lists operations exempted from payment. Such operations include, in particular, transfer of resources to pay the taxes and other payments to the budgets of various levels.
The Regulation is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on December 23, 2002. Reg. No. 4069.

Order of the Ministry of Public Health of the Russian Federation No. 344 of November 10, 2002 on the State Registration of the Means of Desinfection, Desinsection and Deratisation for Household Use, Use in Treatment and Prevention Institutions and Other Objects to Ensure People's Safety and Health

Beginning with January 1, 2003, the Department of State Sanitary and Epidemiological Enforcement of the Ministry of Public Health of the Russian Federation arranges the state registration of the mentioned means and the keeping of their state register. These means shall be permitted for production, transportation, purchase, storage, sale, use only after their state registration. The Order lists the documents to be submitted to the Norms and Certification Centre of the Ministry of Public Health of the Russian Federation. The decision on the state registration is taken no later than within 40 days from the day of receiving of the application with all necessary documents. The registration certificate is issued within 5 days after adoption of the decision on the state registration. Its effective period is fixed for the whole time of industrial production of the Russian-made items or supplies of imported means.
The Order endorses the forms of the certificate of the state registration and application for the state registration. Specifies the nomenclature of the means of desinfection, desinsection and deratisation due for state registration.
Registered in the Ministry of Justice of the Russian Federation on December 20, 2002. Reg. No. 4063.

Federal Law No. 176-FZ of December 24, 2002 on the Federal Budget for the Year 2003

Endorses the federal budget for the year 2003 with expenses amounting to Rbl 2,345,641.4 million and incomes, to Rbl 2, 417, 791.8 million proceeding from the level of inflation (consumer prices) of 10%-12% (December 2003 against December 2002).
The incomes of the federal budget for the year 2003 includes receipts from the uniform social tax directed to the budget of the Pension Fund of the Russian Federation to pay out the basic part of the labour pension.
The excess of incomes over expenses in the amount of Rbl 72,150.4 million is allocated in 2003 to redeem the state debt of the Russian Federation - Rbl 51,415.2 million and to replenish the financial reserve - Rbl 20,735.2 million.
The Federal Law is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 926 of December 25, 2002 on the All-Russia Public Charitable Fund of Support of Servicemen (Employees) and Civilian Personnel of the Armed Forces of the Russian Federation, Other Troops and Military Formations, Special Services and Law Enforcement Bodies of the Russian Federation "National Military Fund"

The mentioned Fund is included in the charitable organizations providing lumpsum material aid to natural persons in the form of humanitarian or charitable aid (in the monetary form and in kind) with amounts of it exempted from the income taxes from natural persons.

Order of the Government of the Russian Federation No. 1834-r of December 25, 2002

The State Statistics Committee of the Russian Federation is ordered to submit on the monthly basis no later than the 10th of the month following the reported one to the Ministry of Economic Development of the Russian Federation information on the consumer price index for commodities and services in the Russian Federation to determine the deflator coefficient.
The Ministry of Economic Development of the Russian Federation must publish in Rossiyskaya Gazeta on the annual basis no later than November 20 coordinated with the Ministry of Finance of the Russian Federation deflator coefficient for the following year.