Monitoring of the Federal Legislation dated 5.12.2002

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.