Monitoring of the Federal Legislation dated 10.01.2003

Ruling of the Constitutional Court of the Russian Federation No. 300-O of December 27, 2002 on the Case of Constitutionality of Individual Provisions of Articles 116, 211, 218, 219 and 220 of the Criminal Procedural Code of the RSFSR Pursuant to the Request of the Presidium of the Supreme Court of the Russian Federation and Appeals of a Number of Citizens

The Constitutional Court of the Russian Federation has examined the provisions of the Criminal Procedural Code of the RSFSR on the appeals against the decisions on the institution of the criminal proceedings and revocation by the prosecutor of the decision on its termination.
Provisions of Articles 116, 218, 219 and 220 of the Criminal Procedural Code of the RSFSR do not exclude the right of the person sued to appeal against the given decision in the court checking, in this case, its legality without forejudging the issues that may become the subject of court hearings. Proceedings pertaining to the constitutionality of the mentioned articles must be stopped.
According to Part 1 of Article 211 of the Criminal Procedural Code of the RSFSR, the prosecutor may revoke the decisions on the termination of the case and renew the proceedings any time for unlimited number of times. According to the new Criminal Procedural Code of the Russian Federation having entered into force from July 1, 2002, the revocation of the decision on the termination of the criminal case is permitted only with the newly revealed circumstances. The checking of the mentioned norm by the Constitutional Court of the Russian Federation must be stopped because the rights of the applicant may be protected on the basis of the norms of the new Criminal Procedural Code of the Russian Federation.
The Ruling is entered into force immediately after annunciation.

Order of the Ministry of Finance of the Russian Federation No. 122n of December 4, 2002 on the Amendments to the Order of the Ministry of Finance of the Russian Federation No. 4n of January 13, 2000 on the Forms of Accounting Reports of Organisations

The forms of reports now do not include references to account numbers corresponding to balance report articles. The OKVED codes will replace the OKDP codes.
The Order is entered into force from January 1, 2003.
According to the Statement of the Ministry of Justice of the Russian Federation No. 07/12022-YuD of December 23, 2002, the present Order does not need state registration.

Letter of the Ministry of Taxation of the Russian Federation No. BG-6-02/1962@ of December 18, 2002 on the Procedure of Calculation and Payment of the Monthly Advance Payments for the Profit Tax for the I Quarter of 2003

Explains the procedure of recording in the taxpayer personal account cards of the amounts of the monthly advance payments for the profit tax for the I quarter of 2003.
Since Chapter 25 of the Tax Code of the Russian Federation does not envisage submission by the taxpayers of any documents on the amount of the monthly advance payments for the profit tax due for payment in the I quarter of 2003, the tax bodies shall calculate the mentioned amounts in the taxpayer personal account cards independently on the basis of the tax declarations for the profit tax of organisations for the 9 months of 2002.