Monitoring of the Federal Legislation dated 25.12.2002

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.