Windfall tax for major companies to be introduced in Russia

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Daily Monitoring of the Legislation

Monitoring of the Federal Legislation dated 19.12.2002

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.

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