Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 28.02.2003

Decision of the Government of the Russian Federation No. 52 of January 30, 2003 on the Implementation of the Federal Law on the Financial Rehabilitation of Agricultural Producers

Endorses the method of calculation of parameters of financial standing of agricultural producers, the typical agreement on the restructuring of the debts, typical agreement on the writing off of the amounts of penalties and fines. Defines the basic terms of the restructuring of the debts of agricultural producers, requirements to the participant of the program of financial rehabilitation, as well as lists the documents attached to the application for the inclusion in the participants of the program of financial rehabilitation

Order of the Ministry of Power Supplies of the Russian Federation No. 6 of January 13, 2003 on the Endorsement of the Rules of Operation of Consumer Electric Installations

The Rules apply to organisations regardless of the forms of ownership and organisational and legal forms, independent entrepreneurs and citizens possessing electric installations with higher than 1,000 v rating. The Rules include the requirements to the consumers operating electric installations with up to 220 v rating inclusive. The Rules do not apply to electric installations of electric power stations, block-stations, enterprises of electric and thermal networks operated in compliance with the rules of operation of electric stations and networks.
The Rules are entered into force from July 1, 2003.
Registered in the Ministry of Justice of the Russian Federation on January 22, 2003. Reg. No. 4145.

Order of the Ministry of Internal Affairs of the Russian Federation No. 1224 of December 16, 2002 "Issues of Licensing of Activities Pertaining to Employment Assistance to Citizens of the Russian Federation Abroad"

Examination of materials and taking decisions on the granting, prolongation, suspension and renewal, appealing to court for revocation, revocation of the license for activities pertaining to employment assistance to citizens of the Russian Federation abroad shall be carried out by the Federal Migration Service of the Ministry of Internal Affairs of the Russian Federation and its regional divisions. The mentioned service shall also keep the register of licenses and draw up the documents confirming the presence of the license.
Registered in the Ministry of Justice of the Russian Federation on February 3, 2003. Reg. No. 4168.

Order of the State Customs Committee of the Russian Federation No. 6 of January 5, 2003 on the Amendment to the Order of the State Customs Committee of Russia No. 441 of April 30, 2002

The experiment in the Baltic Customs Office in the customs registration of commodities imported to the Russian Federation by sea transport in the framework of the Transatlantic Direction project is prolonged for the year 2003. The particular feature of the customs registration in the framework of the experiment is the special procedure of declaring of the commodities by submitting the temporary or incomplete cargo customs declaration on the first stage of the customs registration followed by subsequent submission of the full or additional cargo customs declaration on the second stage of the customs registration including the conditional release of commodities.
Registered in the Ministry of Justice of the Russian Federation on January 31, 2003. Reg. No. 4163.

Decision of the Federal Commission for Securities Market No. 46/ps of December 27, 2002 on the Amendments to Appendix 1 "List of Officials of the Federal Commission for Securities Market of Russia Authorised to Drawn Up the Protocols of Administrative Violations" Endorsed by the Decision of the Federal Commission for Securities Market of Russia No. 33/ps of August 14, 2002 on the Endorsement of the List of Officials of the Federal Commission for Securities Market of Russia and Regional Divisions of the Federal Commission for Securities Market of Russia Authorised to Draw Up the Protocols of Administrative Violations

The list includes now the Chief of the Department of Interaction with Self-Regulating Organisations of Professional Participants of the Security Market and Investors, as well as his Deputy.
Registered in the Ministry of Justice of the Russian Federation on January 31, 2003. Reg. No. 4162.

Order of the Ministry of Foreign Affairs of the Russian Federation No. 18560 of December 24, 2002 on the Endorsement of the Forms of Decisions, Statements and Certificates Pertaining to Issues of Citizenship of the Russian Federation

Endorses the forms of the following documents drawn up by the Ministry of Foreign Affairs of the Russian Federation by diplomatic representations and consular institutions of the Russian Federation:
- decisions taken to applications for the change of citizenship according to the simplified procedure;
- statements drawn up to applications for the change of citizenship according to the common procedure;
- statements revoking the decisions on the issues of citizenship of the Russian Federation;
- certificates issued in confirmation of the expatriation from the citizenship of the Russian Federation, absence of citizenship of the Russian Federation or adoption for consideration of the application pertaining to issues of citizenship of the Russian Federation.
Registered in the Ministry of Justice of the Russian Federation on February 3, 2003. Reg. No. 4172.

Decision of the Ministry of Labour of the Russian Federation No. 85 of December 31, 2002 on the Endorsement of the Lists of Positions and Works Occupied or Fulfilled by Employees under Written Contracts of Full Individual or Collective (Team) Material Liability, As Well As the Typical Forms of Contracts on Full Material Liability

Lists the positions and works occupied or fulfilled by employees under written contacts on full individual material liability for the shortage of the managed property. Endorses the typical form of the contract on full individual material liability.
Also lists the works permitting to introduce full collective (team) material liability for the shortage of the managed property. Endorses the typical form of the contract on full collective (team) material liability. Specifies that in cases of change of the head of the collective (team) or more than 50% of its initial composition, the mentioned contract must be renewed.
Registered in the Ministry of Justice of the Russian Federation on February 3, 2003. Reg. No. 4171.

Decision of the Ministry of Labour of the Russian Federation No. 77 of December 10, 2002 on the Endorsement of the Rules of Accreditation of the Bodies in Charge of Certification and Rules of Accreditation of Testing Laboratories

Sets forth common requirements to accreditation of the bodies in charge of certification and testing laboratories in the system of certification of labour safety works in organisations.
The endorsed rules are intended for use in creation, accreditation and functioning of the bodies in charge of certification and testing laboratories, as well as in inspection control over their activities.
The body in charge of accreditation is the Ministry of Labour of the Russian Federation. The Decision lists the documents submitted to the Ministry of Labour of the Russian Federation to get the accreditation. The certificate of accreditation is issued for 5 years. Within the effective period of the certificate of accreditation, the body in charge of the accreditation carries out inspection control over the activities of the bodies in charge of certification and testing laboratories.
Registered in the Ministry of Justice of the Russian Federation on January 31, 2003. Reg. No. 4168.

Order of the State Customs Committee of the Russian Federation No. 1284 of November 29, 2002 on the Endorsement of the Rules of Accepting of the Cargo Customs Declarations

Defines the procedure of submission by the declaring party and accepting by the customs body of the cargo customs declarations, including the temporary, incomplete, temporary periodic ones on Forms TD1 (main sheet) and on additional Forms TD2 (additional sheet) used for declaring different commodities in the same customs declaration.
The Order lists the documents necessary for the checking of information declared in the cargo customs declarations, as well as the procedure of their presentation. Specifies the procedure of entering changes to the cargo customs declaration or its revocation.
Registered in the Ministry of Justice of the Russian Federation on February 3, 2003. Reg. No. 4167.

Order of the Ministry of Education of the Russian Federation No. 4571 of December 24, 2002 on the Endorsement of the Form of the Credit Book of the Student of the Institution of the Secondary Professional Education

The credit book shows the results of intermediary certification, information on the course papers, practical lessons, graduation qualification paper, as well as the results of the interdisciplinary professional examination.
The form of the credit book of the student in institutions of the secondary professional education is introduced from September 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on January 31, 2003. Reg. No. 4161.

Direction of the Central Bank of Russia No. 1243-U of January 24, 2003 on the Invalidation of Individual Normative Acts of the Bank of Russia

Invalidates the Direction of the Central Bank of Russia No. 510-U of March 11, 1999 on the procedure of gold purchase operations on advance payment terms carried out by the Bank of Russia with amendments.
The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia. The text of the Direction is published in the Herald of the Bank of Russia on January 29, 2003, No. 6.

Letter of the Ministry of Taxation of the Russian Federation No. NA-6-21/115@ of January 27, 2003 on the Payment for the Pollution of the Natural Environment

The Letter is issued pursuant to the Ruling of the Constitutional Court of the Russian Federation No. 284-O of December 10, 2002 preserving the previous procedure of collection of payments for the pollution of the natural environment and other types of negative intervention in it before the entry into force of the new procedure. Thus, both before the adoption of the mentioned Ruling and after it, the payment for the pollution of the natural environment is not returned by the tax bodies on the basis of Decisions of the Supreme Court of the Russian Federation.

Letter of the Central Bank of Russia No. 17-44/1 of January 4, 2003 on the Money Transfers to Orders of Natural Persons without the Opening of the Bank Accounts

Explains that money transfers to orders of natural persons without opening bank accounts are qualified as cashless payments. The given explanation is of importance in whether the object of taxation for the sales tax emerges in the mentioned method of payments of natural persons for the commodities (works, services) sold to them.

Order of the State Customs Committee of the Russian Federation No. 1208 of November 19, 2002 on the Endorsement of the Regulation on the Classification of Commodities According to the Foreign Trade Commodity Nomenclature of Russia

Classification of commodities is the qualifying of commodities in appropriate commodity headings and subheadings in the Foreign Trade Commodity Nomenclature of the Russian Federation and appropriate digital codes. The classification is carried out for the purposes of determination of the measures of tariff and non-tariff regulation specified for the commodities moved across the customs border of the Russian Federation, keeping of the customs statistics of the foreign trade of the Russian Federation.
For the purposes of the uniform classification of commodities, the State Customs Committee of the Russian Federation issues obligatory for application by all customs bodies and interested persons normative legal acts defining the classification of individual commodities.
When declaring the commodities, the declaring party defines the commodity code independently. For individual commodities, the State Customs Committee of the Russian Federation may set the requirement to get the decision on the classification of the commodity accepted by the appropriate customs body.
Each interested party may appeal against the decision on the classification of commodities adopted by the customs body.
The Order is entered into force 30 days after its official publication.
Registered in the Ministry of Justice of the Russian Federation on February 5, 2003. Reg. No. 4184.

Regulation of the Central Bank of Russia, Ministry of Finance of the Russian Federation and the State Customs Committee of the Russian Federation No. 211-P/134n/01-100/8 of December 26, 2002 on the Amendments to the Regulation of the Bank of Russia, Ministry of Finance of the Russian Federation and the State Customs Committee of Russia Nos. 02-29/36, 11-05-02 and 01-20/10075 of October 6, 1993 (Respectively) on the Procedure of Export and Sending from the Russian Federation and Import and Sending to the Russian Federation of the Currency of the Russian Federation

The Regulation is extended to include the definition of "residents" in compliance with the Law on currency regulation and currency control.
Permits the import, export and sending of the currency of the Russian Federation by residents selling commodities and services to passengers while in travel on transport vehicles in international transportation.
Exported currency may be obtained directly from the cash department of the resident engaged in such sales or from the sale itself of commodities and services while in travel in transport vehicles. Exported currency must be imported back on the obligatory basis in the amount not less than the exported one. Imported currency must be accepted in the cash department of the resident.
In all mentioned cases, the fees for the customs registration are calculated from the nominal cost of the currency declared in the cargo customs declaration.
The Regulation is entered into force 10 days after the day of official publication in the Herald of the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on February 3, 2003. Reg. No. 4177.

Order of the Ministry of Finance of the Russian Federation No. 135n of December 26, 2002 on the Endorsement of the Methodology Directions on the Registration in Accounting Work of Special Tools, Special Auxiliaries, Special Equipment and Special Clothing

Defines the particulars of accounting work for such assets as special tools, special auxiliaries, special equipment and special clothing. The given assets are included in the means in circulation for accounting purposes and feature a special procedure of qualifying the cost as production and sale expenses of products (works, services).
The Order applies to organisations, except for the credit organisations and budget-supported institutions.
The Order is entered into force beginning with accounting reports for the year 2003.
Registered in the Ministry of Justice of the Russian Federation on February 3, 2003. Reg. No. 4174.

Decree of the President of the Russian Federation No. 135 of February 6, 2003 on the State Investment Corporation

To improve investment policy, liquidates the State Investment Corporation while handing over all property to the Ministry of State Property of the Russian Federation.
The Decree is entered into force from the moment of signing.

Decision of the Government of the Russian Federation No. 61 of February 6, 2003 on the Endorsement of the Form of Insert in the Birth Certificate Confirming the Presence of the Citizenship of the Russian Federation with a Child

Procedure of drawing up and issue of the insert in the birth certificate confirming the presence of the citizenship of the Russian Federation with a child issued to children up to 14 years of age having acquired the citizenship of the Russian Federation and living on the territory of the Russian Federation is endorsed by the Ministry of Internal Affairs of the Russian Federation. The blank form of the insert is a strict accountability document.

Decision of the Government of the Russian Federation No. 58 of February 6, 2003 on the Amendments to the Customs Tariff of the Russian Federation

Increases the specific component of the rates of import customs duties for the green tea (code according to the Foreign Trade Commodity Nomenclature 0902 10 000 1) and black tea (code according to the Foreign Trade Commodity Nomenclature 0902 30 000 1) in primary package with the net weight less than 3 kg in disposable package. The import rate for the mentioned commodities will amount to 20%, however, not less than EUR 0.8 per kg (earlier, 20%, however, not less than EUR 0.4 per kg).
The import duty for the "homogenised" or "reconstituted" tobacco (code according to the Foreign Trade Commodity Nomenclature 2403 91 000 0) is reduced two times (from 20% to 10%).
The Decision is entered into force one month after the day of its official publication for 9 months.

Decision of the Government of the Russian Federation No. 57 of February 6, 2003 on the Amendment to the Customs Tariff of the Russian Federation

The rate of the import customs duty for aluminium rigid tubular containers with capacity not greater than 1 l (code according to the Foreign Trade Commodity Nomenclature 7612 90 100 1) is fixed to amount to 20% of the customs cost of the commodity, however, not less than EUR 22 per 1,000 pieces (earlier, 20%, however, not less than EUR 41 per 1,000 pieces).
The mentioned rate is entered into force one month after the day of official publication of the Decision for 9 months.

Letter of the Central Bank of Russia No. 04-15-3/371 of January 31, 2003 on the Experiment on the Introduction in the Enforcement Practices of the Institute of Curators of Credit Organisations

The experiment is carried out on the territories supervised by the Moscow Territorial Directorate of the Bank of Russia, Directorates of the Bank of Russia for the Volgograd, Kaliningrad, Novosibirsk, Omsk, Perm, Saratov, Sverdlovsk provinces, city of St.Petersburg and the National Bank of the Republic of Bashkortostan in coordination with them.
The Letter lists the requirements to the employee of the Bank of Russia permitting to be assigned as a curator. Credit organisations participating in the experiment should apply directly to the curator in all issues except for the operative activities.

Federal Law No. 26-FZ of February 9, 2003 on the Amendments to the Law of the Russian Federation on the Rehabilitation of the Victims of Political Repressions

The victims of political repressions and entitled for rehabilitation children include those left without parental support when underaged or one of them unreasonably victimised for political motives.
Article 2.1 listing the categories of citizens recognised as victims of political repressions is provided in the new wording taking into account the position of the Constitutional Court of the Russian Federation expressed in the Ruling No. 103-O of April 18, 2000. Now, the mentioned persons include children, spouse, parents of the persons killed or deceased in the places of imprisonment and rehabilitated post mortem.
The Federal Law is entered into force from January 1, 2003.

Federal Law No. 25-FZ of February 8, 2003 on the Budget of the Social Insurance Fund of the Russian Federation for the Year 2003

Endorses the budget of the Social Insurance Fund of the Russian Federation for the year 2003 with incomes amounting to Rbl 134,525.9 million and expenses, to Rbl 143,185.4 million.
Specifies that the minimum amounts of the temporary disability allowance (including those in cases of industrial accidents and occupational diseases) and maternity allowances for the full calendar month may not be lower than the fixed minimum amount of labour remuneration (with regional coefficients in the regions and localities where they apply). Preserves the norm stating that the maximum amount of the temporary disability allowance and the maximum amount of the maternity allowance for the full calendar month may not be greater than Rbl 11,700.
The amount of the lumpsum insurance payment in cases of obligatory social insurance against industrial accidents and occupational diseases is determined taking into account the loss of professional abilities of the insured proceeding from Rbl 27,000. In case of death of the insured, the lumpsum insurance payment is fixed in the amount of Rbl 27,000.
The Law preserves the amounts of fines for the violation of the fixed time limits of submission or failure to submit of appropriate reports by insurers.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 24-FZ of February 8, 2003 on the Execution of the Budget of the Social Insurance Fund of the Russian Federation for the Year 2001

Endorses the report of execution of the budget of the Social Insurance Fund of the Russian Federation for the year 2001.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 23-FZ of February 8, 2003 on the Ratification of the Convention on the Prohibition and Immediate Action for the Elimination of the Worst Forms of Child Labour (Convention 182)

Ratifies the convention adopted by the 87 session of the General Conference of the International Labour Organisation in Geneva on July 17, 1999.

Federal Law No. 22-FZ of February 7, 2003 on the Amendments to the Patent Law of the Russian Federation

Amends significantly the Patent Law of the Russian Federation.
Article 3 is extended to include the provision on the prolongation of the patent for individual categories of inventions.
Section III of the Patent Law is extended to include the norms regulating relations pertaining to patents for an invention, useful model or industrial prototype created while carrying out works under a state contract. The Law omits Article 9 specifying the grounds for creating the Federal Fund of Inventions of Russia. The changes to Section IV provide for the legal protection of inventions of authors requesting the patent in their own name and envisages reduction of the amount of the patent fee if they are ready to cede the patent (if granted) to any person expressed by the author in the application.
The changes to Section V are aimed to improve the procedure of consideration of applications and improve the patent conditions for domestic applicants (including the patent conditions abroad), as well as to prevent disclosure of information on the projects without ensuring their legal protection. The Law envisages introduction of the procedure of revising by the federal body of executive power on intellectual property of the decisions on the results of expert evaluation, including those pertaining to possible procedural violations. In this connection, the Patent Disputes Chamber is formed as the sole administrative body in charge of consideration of appeals against decisions of the export evaluation and against patent granting. The Appellate Chamber and the Higher Patent Chambers are abandoned.
Section VII now does not include provisions on the impossibility of consideration in courts of disputes qualified as the sphere of reference of the administrative appellate instance. The changes to Section VIII are aimed to remove the restrictions of the applicant rights and simultaneously regulate the procedures of patenting abroad of the objects of industrial property. The section includes the norms defining the procedure of application of the Law to applications for the objects of industrial property submitted in the framework of international treaties of the Russian Federation.
The Law refines the procedure of "exchange" of protective documents of the USSR for inventions and industrial prototypes for the patents of the Russian Federation envisaging the maximum possible prolongation of the time of such "exchange" and coordination of requests for it with the competent federal body of executive power for the objects of industrial property created at the expense of the resources of the state budget of the USSR, as well as the procedure of use of these objects and the terms of paying out of author royalties.
The Law specifies the particulars of the legal protection of secret inventions.
The Federal Law is entered into force one month after the day of its official publication except for the provisions pertaining to secret inventions (entering into force from January 1, 2004).

Federal Law No. 21-FZ of February 7, 2003 on the Temporary Measures to Ensure Representation of the Small Native Peoples of the Russian Federation in the Legislative (Representative) Bodies of State Power of the Subjects of the Russian Federation

When forming election districts on the defined in the law of the subject of the Russian Federation territories of compact living of small native peoples of the Russian Federation included in the Uniform List of Small Native Peoples of the Russian Federation, the permitted deviation from the average norm of representation in elections is fixed in the law of the appropriate subject of the Russian Federation.
The Federal Law is entered into force from the day of its official publication and applies to legal relations pertaining to election of deputies in the legislative (representative) bodies of state power of the subjects of the Russian Federation scheduled before the entry into force of the present Law.

Decision of the Government of the Russian Federation No. 65 of February 6, 2003 on the Endorsement of the Federal Aviation Rules of Search and Saving in the State Aviation

Specifies the procedure of organisation and carrying out of aviation search and saving in peace time, summoning of aviation units and enterprises supervised by the federal bodies of executive power possessing air vessels of state aviation to watch measures in the framework of aviation search and saving and rescue operations, as well as the main requirements to the outfit of rescue forces with rescue equipment.

Decision of the Government of the Russian Federation No. 62 of February 6, 2003 on the Fixing of the Cost of Living in Per Capita Figures and for the Main Sociodemographic Groups of Population for the Whole of the Russian Federation for the IV Quarter of 2002

The cost of living for the whole of the Russian Federation for the IV quarter of 2002 is fixed to amount to: Rbl 1,893 per capita, Rbl 2,065 for the able-bodies population, Rbl 1,432 for pensioners and Rbl 1,880 for children.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-06/41 of January 31, 2003 on the Endorsement of the Form of the Summary Financial Report of a Political Party and Procedure of Filling Out of the Financial Report of a Political Party

Endorses the new form of the summary financial report of a political party and its filling procedure.
Registered in the Ministry of Justice of the Russian Federation on February 5, 2003. Reg. No. 4185.

Decision of the Government of the Russian Federation No. 67 of February 6, 2003 on the Introduction in the Russian Federation of Certificates of Export of Untreated Natural Diamonds

Specifies that all consignments of exported untreated natural diamonds must have the certificate confirming their Russian origin or absence in them of diamonds from conflict zones. The certificate is an obligatory document for the customs purposes.
The Ministry of Finance of the Russian Federation is ordered to define the form of the certificate in coordination with the Ministry of Economic Development of the Russian Federation and the State Customs Committee of the Russian Federation and specify its issue procedure during state control over the quality of sorting and assessment of the exported consignments of untreated natural diamonds.

Decision of the Government of the Russian Federation No. 64 of February 6, 2003 on the Amendment to the Regulation on the Licensing of Activities in Technical Protection of Confidential Information

Instead of the certificate of state registration, the applicant for the license shall submit to the State Technical Commission of the President of the Russian Federation the document confirming the entry of information on the legal entity in the Uniform State Register of Legal Entities.

Order of the Federal Service of the Tax Police of the Russian Federation No. 426 of September 24, 2002 on the Endorsement of the Instruction on the Procedure of Carrying Out of Operative Investigation Measure - Inquiry in the Form of a Special Psycho-Physiological Examination in the Federal Bodies of the Tax Police

The special psycho-physiological examination is the inquiry carried out using technical means (lie detectors, computer technologies, audio and video records etc.) not affecting the human life and health and not hazardous to the environment to verify information reported by the respondent. The inquiry is an open operative investigation measure.
Registered in the Ministry of Justice of the Russian Federation on February 10, 2003. Reg. No. 4196.

Order of the State Customs Committee of the Russian Federation No. 1404 of December 25, 2002 on the Lifting of Restrictions on the Use and Control of Transport Vehicles

Endorses the Instruction regulating the actions of the customs bodies in the procedure of removal of restrictions for the use and control of transport vehicles classified in Headings 8702 and 8703 of the Foreign Trade Commodity Nomenclature of the Russian Federation if the customs registration is not over, but the customs payments are transferred by the interested persons.
Any natural person buying the transport vehicle may apply to the customs body covering his region of permanent residence and registration requesting to apply the norms of the Instruction to this transport vehicle. To do it, the buyer shall submit to the customs body application drawn up in free form for the voluntary transfer of the customs payments for the actually possessed transport vehicle attaching the documents for the transport vehicle, as well as the documents pertaining to its import.
Registered in the Ministry of Justice of the Russian Federation on February 10, 2003. Reg. No. 4195.

Order of the State Customs Committee of the Russian Federation No. 47 of January 21 of 2003 on the Customs Registration of Transport Vehicles of Natural Persons in Moscow and the Moscow Province

Customs registration of transport vehicles moved by natural persons across the customs border of the Russian Federation included in Heading 87 of the Foreign Trade Commodity Nomenclature of the Russian Federation and getting transport vehicle certificates and chassis certificates is carried out for the Moscow region by the Moscow and the Moscow Province Motor Transport Customs Stations of the Central Excise Duty Customs Office, as well as the Butovo Customs Station of the Western Moscow Customs Office.
The Order does not apply to new cars with the places of delivery and customs registration defined in the Order of the State Customs Committee of the Russian Federation No. 1152 of October 30, 2002.
Registered in the Ministry of Justice of the Russian Federation on February 7, 2003. Reg. No. 4193.

Order of the Ministry of Education of the Russian Federation No. 4304 of December 9, 2002 on the Endorsement of the Procedure of Admission to the State and Municipal Institutions of the Secondary Professional Education (Special Secondary Educational Institutions) of the Russian Federation

Sets forth the new procedure of admission to the state and municipal institutions of the secondary professional education of the Russian Federation for the main programs of the secondary professional education.
Accepting of the documents from applicants to the on-site form of studies (other than art specialities) begins no later than June 15 and ends no earlier than July 31.
The Order defines the procedure of accepting and consideration of appeals as a result of the entrance testing. Specifies that the institution of the secondary professional education shall work out independently on the annual basis no later than June 1 the rules of admission endorsed by its director (principal) and defining the time limits for accepting applications, amount, list, forms of carrying out and the system of marks for the entrance testing, procedure of admission under contracts with natural persons and legal entities envisaging payment for the studies and other.
Registered in the Ministry of Justice of the Russian Federation on February 3, 2003. Reg. No. 4169.

Letter of the Ministry of Taxation of the Russian Federation No. 03-1-08/204/26-V088 of January 21, 2003 on the Payment of the Value Added Tax for the Property Purchased for Own Needs of the Organisation

When purchasing property for own needs not pertaining to production and sale of commodities (works, services) without subsequent handing over to the structural divisions, there emerges no object of taxation for the value added tax. VAT amounts paid for the property purchased for own needs are not accepted for deduction.

Decision of the Government of the Russian Federation No. 82 of February 7, 2003 on the Procedure and Terms of Partial Financing in 2003 of Preventive Measures to Reduce Industrial Injuries and Occupational Diseases of Employees at the Expense of Insurance Contributions in Obligatory Social Insurance against Industrial Accidents and Occupational Diseases

The Ministry of Labour of the Russian Federation is ordered to endorse in coordination with the Social Insurance Fund of the Russian Federation the mentioned list having included in it periodic medical examinations and preventive sanatoria and resort rehabilitation of the workers employed in works involving adverse and hazardous industrial factors.
The amount of resources allocated for partial financing of preventive measures may not be greater than 20% of the amount of insurance contributions transferred for the year 2002.
Decision on the financing and its amount is taken by the Social Insurance Fund of the Russian Federation within 15 days from the date of submission of the application by the insurer indicating preventive measures for the year 2003, plan of their partial financing and necessary substantiation. Applications of insurers are accepted by the Social Insurance Fund of the Russian Federation until July 1, 2003.
The insurer shall submit on the quarterly basis the report of the use of the received resources to the Fund.

Decision of the Government of the Russian Federation No. 79 of February 7, 2003 on the Endorsement of the Regulation on the Preparation and Signing of International Intergovernmental Acts Not Being International Treaties of the Russian Federation

Sets forth the procedure of preparation, adoption of decisions on the signing and the signing on behalf of the Government of the Russian Federation with the governments of foreign states or international organisations or their bodies of international intergovernmental acts not being international treaties of the Russian Federation.
The mentioned procedure does not apply to the acts of international organisations, intergovernmental commissions and other international bodies.
Suggestions on the signing of international acts are submitted to the Government of the Russian Federation by the Ministry of Foreign Affairs of the Russian Federation or other federal bodies of executive power together with the Ministry of Foreign Affairs of the Russian Federation or in coordination with it.
The international act is signed as a rule by the Chairman of the Government of the Russian Federation or, at his order, one of his deputies or federal minister. The power to sign the international act is not being drawn up.

Decision of the Government of the Russian Federation No. 72 of February 6, 2003 on the Endorsement of the Rules of Rendering Services in Passenger, Luggage, Cargo Transportation for Personal (Household) Needs on the Internal Water Transport

The endorsed rules regulate the relations between executors of services and their consumers in view of the rendering of services on internal water transport when transporting passengers and their luggage, as well as the cargo for personal, family, domestic and other needs not pertaining to the carried out entrepreneurial activities.

Decision of the Government of the Russian Federation No. 71 of February 6, 2003 on the Endorsement of the Regulation on the Special Conditions of Use of the Coast Strip of Internal Water Ways of the Russian Federation

The special conditions of use of the coast strip envisage restrictions of economic activities within this strip fixed to ensure the safety of navigation. The Decision specifies that the use of the coast strip for economic and other activities without ensuring the safety of navigation is not permitted. The mentioned portion may be granted to legal entities and natural persons for temporary use in the presence of the permission of the basin body.

Decision of the Government of the Russian Federation No. 70 of February 6, 2003 on the Endorsement of the Rules of Granting Subventions to Organisations Carrying Out Individual Types of Works in the Sphere of Standardisation, Metrology and Certification

Defines the procedure of granting of subventions at the expense of the federal budget to organisations regardless of the organisational and legal form carrying out individual works in the sphere of standardisation, metrology and certification other than budget-supported organisations. Recipients of the subventions are defined by the State Standards Committee of the Russian Federation on the contest basis.

Decision of the Government of the Russian Federation No. 68 of February 6, 2003 on the Amendments to the Decision of the Government of the Russian Federation No. 439 of June 19, 2002

The list of the forms of documents used in the state registration of legal entities is extended to include form R16002 "Application for the State Registration of the Termination of the Unitary Enterprise Because of the Sale of Its Property Complex".

Decision of the Government of the Russian Federation No. 66 of February 6, 2003 on the Amendments to the Decision of the Government of the Russian Federation No. 211 of April 2, 2002

The changes introduced in the Regulation on the Committee of the Russian Federation for Financial Monitoring are stipulated by the entry into force from January 2, 2003 of the amendments to the Law on the countermeasures against legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism. The Committee is entitled to issue decisions on suspension of operations with monetary resources or other property if at least one of the parties is an organisation or natural person known to be participating in the terrorist activities or a legal entity directly or indirectly owned or controlled by such originations or persons, or natural person or legal entity acting on behalf of or at the order of such organisations or person.

Letter of the Ministry of Taxation of the Russian Federation No. SA-6-05/89@ of January 23, 2003 on the Procedure of Filling Out by the Tax Bodies of the Tax Notification of Advance Payments for the Uniform Social Tax

The tax notification sent to the taxpayer by registered mail is considered to be received by the taxpayer six days after the date of sending of the registered mail. The field "Received…" is used to enter the date of reception of the registered mail by the taxpayer, and the line "Taxpayer Signature" is not filled out.

Decision of the Presidium of the Higher Arbitration Court of the Russian Federation No. 488/01 of December 17, 2002

Unilateral altering of the procedure of redemption of the short-term state bonds by entering the resources on the special investment bank account with operations suspended at present before the end of the restructuring of the short-term state bonds is not permitted. The Decision does not exclude opportunities to satisfy the demands of the holders of the short-term state bonds to collect monetary debts for them. It is not permitted to novate the obligations on the unilateral basis, since the replacement of the initial obligation with another according to Item 1 of Article 414 of the Civil Code of the Russian Federation is permitted only at the agreement between the parties.
Earlier, arbitration courts proceeded from the fact that legal relations of the parties in cases of state loan contracts are regulated not only by the civil, but also by the budget legislation. The legality of the unilateral refusal of the state to execute assumed obligations on initial terms was stipulated by the norms of the budget legislation regardless of the provisions of the Civil Code of the Russian Federation.

Decision of the Government of the Russian Federation No. 96 of February 12, 2003 on the Endorsement of the Regulation on the Licensing of Activities in Restoration of the Objects of Cultural Heritage (Monuments of History and Culture)

Defines the procedure of licensing of scientific research, design and production works carried out to reveal and preserve objects of cultural heritage by legal entities and independent entrepreneurs. The licensing is vested in the Ministry of Culture of the Russian Federation. The license is issued for 5 years.
The earlier issued licenses for the works in investigation of the condition, conservation, restoration and repair of the monuments of history and culture of the federal (for the whole of Russia) significance preserve their force until expiry.

Decision of the Government of the Russian Federation No. 90 of February 11, 2003 on the Amendments to the Decision of the Government of the Russian Federation No. 988 of December 21, 2000 and No. 262 of April 4, 2001

Introduction of the state registration of the new foodstuffs, materials and items, as well as individual types of products potentially hazardous for the human being and individual types of products imported for the first time to the territory of the Russian Federation is transferred from January 1, 2003 to January 1, 2004.

Decision of the Government of the Russian Federation No. 89 of February 11, 2003 on the Amendments to the Rules of Restructuring of the Debts of the Subjects of the Russian Federation in the Bonds of the Subjects of the Russian Federation Owned by the Russian Federation Endorsed by the Decision of the Government of the Russian Federation No. 619 of August 22, 2001

The restructuring of the debts of the subjects of the Russian Federation in the bonds of the subjects of the Russian Federation owned by the Russian Federation is prolonged for the year 2003.
Agreement on the restructuring of the debt in the bonds is concluded under the condition of the preliminary payment by the subject of the Russian Federation to the federal budget before December 15, 2003 of the lumpsum of at least 20% of the debt.

Decision of the Government of the Russian Federation No. 85 of February 10, 2003 on the Measures to Implement the Federal Law on the Federal Budget for the Year 2003

Ministries and agencies of the Russian Federation get instructions in execution of the federal budget for the year 2003. The Decision sets the limit of the granted tax credits, respites, extension schedules in the payment of the federal taxes and fees (except for the cases pertaining to the moving of commodities across the customs border of the Russian Federation ) in the amount not greater than Rbl 850 million during the year 2003. For the cases of moving of commodities across the customs border, the limit is also fixed in the amount not greater than Rbl 850 million during the year 2003.

Order of the Ministry of Economic Development of the Russian Federation, Ministry of Finance of the Russian Federation, Ministry of the State Property Management of the Russian Federation and the State Statistics Committee of the Russian Federation No. 25/bn/14/7 of January 25, 2003 on the Endorsement of the Procedure of Carrying Out of the Reassessment of the Fixed Assets and Non-Material Assets of the Budget-Supported Institutions

The reassessment is carried out for the purposes of periodic recalculation of the value of fixed assets and non-material assets in mixed prices of various years that were used to register them in accounting works into the uniform prices as of the date of the reassessment and reflection of the results of this recalculation in accounting and statistic records.
The reassessment as of January 1, 2003 is carried out in the first six months of 2003.
Registered in the Ministry of Justice of the Russian Federation on February 12, 2003. Reg. No. 4212.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-03/38 of January 31, 2003 on the Procedure of Placing the Marks of the Tax Bodies on Invoice Registers Submitted by Taxpayers Carrying Out Operations with Oil Products

The marks on invoice registers are placed by the tax bodies where the taxpayers buying (receiving) oil products and possessing certificates of the registration of the persons carrying out operations with oil products are registered for taxation purposes. The invoice registers drawn up according to the attached form are filled out by the buyer separately for each supplier. Each page of the invoice register is certified with the signature of the head of the organisation or independent entrepreneur and the seal (if available).
The Order is entered into force from January 1, 2003.
Registered in the Ministry of Justice of the Russian Federation on February 12, 2003. Reg. No. 4208.

Order of the Ministry of Finance of the Russian Federation No. 9n of January 28, 2003 on the Procedure of Entering of Associations of Insurers in the Uniform State Register of Insurers and Associations of Insurers

Lists the documents submitted by associations of insurers registered as legal entities to the Ministry of Finance of the Russian Federation to enter them in the Uniform State Register of Insurers and Associations of Insurers.
Registered in the Ministry of Justice of the Russian Federation on February 11, 2003. Reg. No. 4206.

Order of the Committee of the Russian Federation for Financial Monitoring No. 9 of January 31, 2003 on the Endorsement of the Form of the Card of Registration in the Committee for Financial Monitoring of Russia of Organisations Carrying Out Operations with Monetary Resources and Other Property Where the Enforcement Bodies Are Not Available

Endorses the form of the card of registration in the Committee of the Russian Federation for Financial Monitoring submitted to the mentioned body by leasing companies, pawnshops, organisations maintaining totalizators and bookmaker offices, as well as arranging lotteries and other games and organisations carrying out operations with precious metals and stones.
Registered in the Ministry of Justice of the Russian Federation on February 11, 2003. Reg. No. 4202.

Decision of the Plenum of the Higher Arbitration Court of the Russian Federation No. 2 of January 27, 2003 on Some Issues Pertaining to the Entering into Force of the Code of Administrative Violations of the Russian Federation

Explains the issues pertaining to the entering into force from July 1, 2002 of the Code of Administrative Violations of the Russian Federation. When considering the cases, the courts must proceed from the fact that the norms of the federal laws specifying responsibility in the sphere of public legal relations that were not abandoned by the Code of Administrative Violations of the Russian Federation must be applied after June 30, 2002 where they do not contradict it.
Suing of officials of organisations for administrative violations in the tax sphere does not exclude opportunities to sue organisations for responsibility specified in the Tax Code of the Russian Federation.
If the Code of Administrative Violations of the Russian Federation specifies a milder responsibility as compared to the one in the earlier legislation for the violation committed before July 1, 2002, the responsibility specified in the Code of Administrative Violations of the Russian Federation shall apply. Collection of the earlier imposed fines for such violation after June 30, 2002 may not exceed the maximum amount of fines envisaged in the Code of Administrative Violations of the Russian Federation for such violation.

Decision of the Government of the Russian Federation No. 100 of February 14, 2003 on the Authorised Body in Bankruptcy Cases and Bankruptcy Procedures and the Regulating Body in Charge of Control over Self-Regulating Organisations of Bankruptcy Commissioners

The authorised body representing in bankruptcy cases and in bankruptcy proceedings the claims of obligatory payments and claims of the Russian Federation in monetary obligations is the Federal Service of Russia for Financial Rehabilitation and Bankruptcy. The regulating body in charge of the control over the activities of self-regulating organisations of bankruptcy commissioners is the Ministry of Justice of the Russian Federation from March 3, 2003.

Decision of the Government of the Russian Federation No. 98 of February 12, 2003 on the Access to Information on Activities of the Government of the Russian Federation and the Federal Bodies of Executive Power

Endorses the list of information on the activities of the Government of the Russian Federation and the federal bodies of executive power obligatory for placing in public-use information systems. In particular, the given list includes the normative legal acts and other acts including those on amendments, on invalidation, as well as information on court rulings on the invalidation of the mentioned acts.
The office of the Government of the Russian Federation and the federal bodies of executive power are ordered to place in due time and regularly the listed information resources in public-use information systems including the Internet.
The Decision is entered into force 3 months after the day of its official publication.

Decision of the Government of the Russian Federation No. 94 of February 12, 2003 on the Endorsement of the Rules of Transfer of the Resources of the Federal Budget to the Pension Fund of the Russian Federation Pursuant to the Transfer of Individual Categories of Employees of the Bodies of the Tax Police and the Customs Bodies of the Russian Federation to the Terms of Labour Remuneration of the State Federal Service

Resources of the federal budget are transferred to the Pension Fund of Russia in the amount of the uniform social tax that might have been accrued for the monetary subsistence and clothing supplies of the mentioned persons entered in the federal budget. Calculation of the amount of the transferred resources of the federal budget is carried out from the date of transfer of the mentioned categories to the terms of labour remuneration of the state federal servants to December 31, 2002.

Decision of the Government of the Russian Federation No. 93 of February 12, 2003 on the Amendments to the Decision of the Government of the Russian Federation No. 1301 of November 26, 1999

Employees of the state federal archives and their branches shall get the monthly supplement for the complex nature, intensity and high labour achievements in the amount of 50% to 100% (earlier, to 50%) of the salary for position. Besides, when endorsing the labour remuneration funds for the mentioned employees in excess of the resources allocated for position salaries, a monthly supplement for the complex nature, intensity and high labour achievements is envisaged in the amount of 8.5 position salaries (earlier, 2.5).
The Decision is entered into force from April 1, 2003.

Decision of the Government of the Russian Federation No. 91 of February 12, 2003 on the Identification Card of the Serviceman of the Russian Federation

Identification card of the serviceman of the Russian Federation is the documents certifying the person and legal status of the serviceman of the Russian Federation. The certificate is handed out to commissioned officers, ensign and warrant officers personally against the signature. The card contains the following information on the serviceman: full name, date of birth, personal No., ranks and occupied military positions. Identification cards of ensign and warrant officers must be replaced for the new type ones before December 31, 2004. The Ministry of Defence of the Russian Federation is ordered to work out and endorse the blank form of the certificate.

Decision of the Government of the Russian Federation No. 86 of February 11, 2003 on the Suspension in 2003 of the Decision of the Government of the Russian Federation No. 55 of January 25, 2001 on the Procedure of Payment of the Monthly Monetary Compensation Envisaged in Article 133 of the Federal Law on the Federal Budget for the Year 2001

In 2003, suspends the norm stating that judges of the courts of the Russian Federation get from January 1, 2001 the monthly monetary compensation at the place of getting of earnings in the amount of the incomes tax for natural persons collected from the earnings of the judge.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-03/46 of February 4, 2003 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-03/716 of December 17, 2002 on the Endorsement of the Declaration for Excise Duty Taxes and the Filling Instruction for the Declaration for Excise Duty Taxes

The changes in the form of the tax declaration for excise duty taxes and its filling instruction are stipulated by the changes in Chapter 22 "Excise Duty Taxes" of the Tax Code of the Russian Federation introduced by the Federal Law No. 191-FZ of December 31, 2002. The changes pertain to the declaration drawn up according to Form 3 for excise duty taxes for oil products.
Registered in the Ministry of Justice of the Russian Federation on February 12, 2003. Reg. No. 4214.

Telegram of the Central Bank of Russia No. 1250-U of February 14, 2003

Beginning with February 17, 2003, the refinancing rate (accounting rate) of the Bank of Russia is reduced from 21% to 18% annual.

Decision of the Government of the Russian Federation No. 101 of February 14, 2003 on the Length of Working Time of Medical Workers Depending on Their Occupied Position and/or Speciality

Lists the positions and/or specialities of the medical workers, organisations, as well as departments, wards, cabinets and working conditions permitting to enjoy a reduced working week. Thus, for medical workers engaged directly in gamma therapy and experimental gamma radiation works with gamma preparations in radiology cabinets and laboratories, the length of working time amounts to 24 hours a week.

Decision of the Government of the Russian Federation No. 95 of February 12, 2003 on the Endorsement of the Regulation on the Licensing of Activities in the Finding of Electronic Devices Intended for Secret Obtaining of Information in the Rooms and Technical Devices (Except for the Case When the Mentioned Activities Are Carried Out to Provide for the Own Needs of the Legal Entity or Independent Entrepreneur)

The licensing of activities in the finding of electronic devices intended for secret obtaining of information in the rooms and technical devices of state organisations, as well as in the main technical devices and systems, elements of information and telecommunication systems with remote access to information resources and resources of state bodies is vested in the Federal Agency of Governmental Communication and Information.
The licensing of activities in the finding of electronic devices intended for secret obtaining of information in the rooms and technical devices owned by legal entities regardless of their organisational and legal form without remote access to the mentioned information resources means and resources and independent entrepreneurs is vested in the Federal Security Service of the Russian Federation and the territorial security bodies.
The license is granted for five years.

Decision of the State Construction Committee of the Russian Federation No. 150 of October 29, 2002 on the Endorsement of the Instruction on the Procedure of Development, Coordination, Expert Evaluation and Endorsement of the City Planning Documentation

Defines the requirements to the composition and content of materials, organisation of development, examination, coordination, expert evaluation and endorsement of the city planning documentation. The mentioned requirements are obligatory for observation by organisations regardless of the organisational and legal from, as well as independent entrepreneurs, engaged in activities in development of the city planning documentation, federal bodies of executive power, bodies of executive power of the subjects of the Russian Federation, bodies of local government planning within their sphere of reference development of territories, settlements and use of lands for city planning activities, as well as the bodies coordinating and controlling the city planning activities.
The Instruction is entered into force from March 1, 2003.
Registered in the Ministry of Justice of the Russian Federation on February 12, 2003. Reg. No. 4207.

Decision of the Government of the Russian Federation No. 108 of February 17, 2003 on the Fixing of the Transient Period for the Introduction of the All-Russia Classifier of the Types of Economic Activities

The years of 2003-2004 make the transient period for the introduction of the All-Russia Classifier of the Types of Economic Activities replacing the All-Union Classifier of the Sectors of the National Economy. Within the mentioned transient period, preparation of the official statistical information, draft state forecasts and monitoring of the socio-economic development of the Russian Federation are carried out on the basis of the all-union classifier while extending on consistent basis the use of all-Russia classifier.

Decision of the Government of the Russian Federation No. 105 of February 17, 2003 on the Amendments to the Decision of the Government of the Russian Federation No. 1027 of December 30, 2000

Employees of individual federal bodies of executive power fulfilling the tasks in the sphere of defence, law enforcement and state security shall get the monthly supplement for the complex nature, intensity, high labour achievements and the special working regime in the amount of 50% to 100% (earlier, up to 50%).
The Decision also specifies that when labour remuneration funds are endorsed for the mentioned employees in excess of the resources for salaries, resources for the monthly supplement for the complex nature, intensity, high labour achievements and the special working regime are envisaged (as per annum figure) in the amount of 8.5 salaries (earlier, 4 salaries).
The Decision applies to legal relations emerging from January 1, 2003.

Order of the State Customs Committee of the Russian Federation No. 27-r of January 22, 2003 on the Calculation of the Taxes and Fees Due for Undelivered Commodities

The customs bodies are ordered to calculate customs payments due for the import to the customs territory of the Russian Federation for undelivered commodities as if the commodities were released for free circulation. In this case, they accrue (calculate) customs payments due for the undelivered commodities as of the day of expiry of the term of submission of the customs declaration, namely, the 15th day after the expiry of the time of delivery of commodities to the customs body of destination. After the expiry of the mentioned time, the penalties for the untimely transfer of the customs payments are accrued.
For undelivered commodities, if classified according to the Foreign Trade Commodity Nomenclature of the Russian Federation at the level of commodity heading (four digits only), tariff rates are applied proceeding from the commodity codes with the lowest level of taxation.
The Order defines the sequence of actions when determining the customs cost of the undelivered commodities.
Registered in the Ministry of Justice of the Russian Federation on February 14, 2003. Reg. No. 4220.

Order of the Ministry of Internal Affairs of the Russian Federation No. 82 of February 6, 2003 on the Organisation of Activities of the Bodies of Internal Affairs of the Russian Federation to Implement the Legislation on the Citizenship of the Russian Federation.

Endorses the Instruction for consideration of applications in the bodies of internal affairs of the Russian Federation for the change of citizenship.
Accepting, drawing up and initial examination of applications on the change of citizenship on the territory of the Russian Federation is carried out by the divisions of the Passport and Visa Service of the bodies of internal affairs of the Russian Federation at the place of residence certified with registration, as well as registration of the residence permit for a foreign citizen or stateless person. The Order lists the circumstances to be verified when checking the presence of the citizenship.
Consideration of applications for the change of citizenship and adoption of decisions for them is to be completed from the day of submission of the application and all necessary documents listed in the Order within one year for the cases with the common procedure and within six months for the cases of simplified procedure. The time of consideration of applications in the Federal Security Service of the Russian Federation and its territorial bodies, Passport and Visa Department, Ministry of Internal Affairs, directorates of internal affairs, departments of internal affairs of the subjects of the Russian Federation may not be greater than two months in each of the mentioned bodies.
Before the divisions of the Passport and Visa Service get the insert in the birth certificate confirming the presence of the citizenship of the Russian Federation with a child, persons under 14 years of age permitted for obtaining the citizenship of the Russian Federation get the foreign passport of the citizen of the Russian Federation at the desire of their legal representatives.
Registered in the Ministry of Justice of the Russian Federation on February 12, 2003. Reg. No. 4216.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-03/52 of February 6, 2003 on the Endorsement of the Procedure of Issue of Certificates of Registration of the Person Carrying Out Operations with Oil Products

The new procedure of issue of certificates of registration of the person carrying out operations with oil products has been adopted in replacement of the earlier one endorsed by the Order of the Ministry of Taxation of the Russian Federation No. BG-3-03/478 of September 4, 2002. The procedure has been worked out in compliance with provisions of Chapter 22 "Excise Duty Taxes" of the Tax Code of the Russian Federation. It specifies the procedure of issue of certificates for production, wholesale and retail-trade sales of oil products. The Order provides the forms of the application for the issue of certificates and the forms of the certificates.
The Order specifies that certificates of registration of the person carrying out operations with oil products issued before the entry into force of the new Order preserve their force until expiry.
Registered in the Ministry of Justice of the Russian Federation on February 12, 2003. Reg. No. 4213.

Order of the Ministry of Finance of the Russian Federation No. 2n of January 13, 2003 on the Revocation of the Order of the Ministry of Finance of the Russian Federation No. 110n of November 14, 2002 on the Invalidation of the Normative Legal Acts of the Ministry of Finance of the Russian Federation

The Order of the Ministry of Finance of the Russian Federation No. 110n invalidated the Instruction on the rules of issue and registration of securities on the territory of the Russian Federation worked out in execution of the invalid at present Decision of the Government of the Russian Federation No. 78 of December 28, 1991 on the endorsement of the Regulation on the issue and circulation of securities and on stock exchanges of the RSFSR. The Ministry of Justice of the Russian Federation, however, refused registration of the Order No. 110n. Hence, the Ministry of Finance of the Russian Federation abandoned the given Order.

Order of the Ministry of State Property Management of the Russian Federation No. 4521-r of December 30, 2002 on the Endorsement of the Typical Requirement Specification for Obligatory Audit of Organisations with the Portion of the State Property in the Registered (Shared) Capital Being at Least 25% and of the Federal State Unitary Enterprises

The typical requirement specification defines the composition of the tasks and subtasks fulfilled by the auditor during obligatory audit checks.
The results of the carried out audit check are presented by the auditor to the management of the audited organisations in the form of the audit statement drawn up according to the federal rule (standard) of audit activities No. 6 "Audit Statement on the Financial (Accounting) Reports", as well as the audit report (on paper and electronic media) containing information on the solution of each task. One copy of the audit statement and the audit report (on paper and electronic media) as a result of the audit check is sent by the auditor to the Ministry of the Russian Federation for State Property Management.
The text of the Order is published in Rossiyskaya Gazeta on February 19, 2003, No. 32.

Decision of the Government of the Russian Federation No. 110 of February 18, 2003 on the Amendments to the Decision of the Government of the Russian Federation No. 278 of April 9, 2001

Prolongs for the year 2003 the rules of reimbursement from the federal budget of the part of expenses of organisations of sea, river and air transport to pay interest under credits obtained in Russian credit organisations to purchase sea, river and air vessels built at Russian enterprises. Estimated amount of reimbursement under credit contracts concluded in 2001-2003 is defined as 50% of the amount of the paid interest for the use of the redeemed part of the credit.

Decision of the Federal Commission for Securities Market No. 03-6/ps of February 7, 2003 on the Amendments to the Regulation on Additional Requirements to the Procedure of Preparation, Convening and Holding of the General Meeting of Stockholders Endorsed by the Decision of the Federal Commission for Securities Market of Russia No. 17/ps of May 31, 2002

Specifies the voting procedure at the general meeting of stockholders in cases of transfer of stocks handed over after the date of drawing up of the list of persons entitled to participate in the general meeting. The voting ticket must contain explanations stating that the voter may choose only one voting option except for the cases of voting according to the directions of the persons having acquired the stocks after the date of drawing up of the list of persons entitled to participate in the general meeting or according to the directions of the holders of depositary securities.
Registered in the Ministry of Justice of the Russian Federation on February 14, 2003. Reg. No. 4221.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-28/23 of January 23, 2003 on the Endorsement of the Procedure of Providing Information to the Collecting Party by the Tax Bodies

The procedure has been worked out on the basis of Item 3 of Article 46 of the Federal Law No. 119-FZ of July 21, 1997 on execution proceedings stating that the bailiff may request with the tax bodies information on the presence or absence with the debtor organisations of accounts and deposits in banks and other credit organisations. The procedure specifies the details of providing such information.
Registered in the Ministry of Justice of the Russian Federation on February 14, 2003. Reg. No. 4218.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-10/28 of January 24, 2003 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-10/411 of August 5, 2002 on the Endorsement of the Recommendations on the Procedure of Keeping in the Tax Bodies of the Personal Account Cards of Taxpayers, Payers of Fees and Tax Agents

The Order is issued in view of the changes of the procedure of registration of operations pertaining to the decision on the reimbursement of the value added tax calculated at the zero rate, as well as to improve the efficiency of the measures of work with unidentified payments and operative execution by the federal treasury bodies of Form 21 statements of the tax body (offsetting).

Decision of the Government of the Russian Federation No. 116 of February 19, 2003 on the Amendments to the Decision of the Government of the Russian Federation No. 1358 of December 8, 1999

Sets forth that polyvinyl chloride not mixed with other substances and non-plasticised (codes according to the Foreign Trade Commodity Nomenclature of the Russian Federation 3904 10 000 0 and 3904 21 000 0) is exported from the territory of the Russian Federation outside the member-states of the Customs Union agreement duty free. Earlier, the duty rate amounted to 3% of the customs cost.
The Decision is entered into force one month after the day of its official publication.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-13/01 of February 18, 2003 on the Composition of the Submitted Annual Accounting Reports

Organisations submit annual accounting reports to all users defined in the legislation, including the tax bodies at the place of registration of the organisation, in the following composition: forms adopted by organisations according to established procedure, explanatory note, as well as the audit statement confirming the validity of the accounting reports of the organisation if it is subject to obligatory audit checks in compliance with the federal legislation.

Decision of the Government of the Russian Federation No. 117 of February 19, 2003 on the Payment in 2003 to Individual Categories of Citizens of the Russian Federation of the Preliminary Compensation (Compensation) for the Deposits in the Savings Bank of the Russian Federation and Some of Insurance Companies

Defines the procedure of paying out in 2003 to individual categories of citizens of the Russian Federation of the compensation for the deposits in the Savings Bank of the Russian Federation as of June 20, 1991 and for the deposits in state insurance organisations as of January 1, 1992 being guaranteed savings according to the Law on the restoration and protection of the savings of the citizens of the Russian Federation.
The preliminary compensation will be paid out in the amount of Rbl 1,000 to citizens having the year of birth to 1945 inclusive, group I invalids, group II invalids having the year of birth to 1950 inclusive, parents, as well as trustees of invalid children and invalids from childhood, former underaged prisoners of concentration camps, ghettos and other places of detention created by fascists and their allies during World War II, parents whose sons were undergoing draft military service and were killed (deceased) during the service in peace time.
The compensation to the citizens of the Russian Federation born in 1943-1945 shall be paid out from October 1, 2003.
The preliminary compensation will also be paid out in the amount of up to Rbl 1,000 for tied deposits for children, for deposits for orphan children and children left without parental support.
The preliminary compensation includes Rbl 1,000 (proceeding from the nominal value of the banknotes in 1991) for each deposit exceeding this amount or the whole deposit if its amount is less than Rbl 1,000. The particular amount of the compensation depends on the length of the deposit and is determined using supplied coefficients.
The Decision also defines the procedure of paying out of the additional compensation and compensation of ritual services.

Decision of the Government of the Russian Federation No. 115 of February 19, 2003 on the Amendments to the Decision of the Government of the Russian Federation No. 403 of June 11, 2002

The rules of reimbursement from the federal budget of the part of expenses to pay the interest under investment credits obtained by agricultural producers, enterprises and organisations of the agroindustrial complex, as well as farmers' enterprises, for up to 3 years in the Russian credit organisations are prolonged for the year 2003.

Federal Law No. 27-FZ of February 22, 2003 on the Amendment to Article 52 of the Federal Law on the Military Duty and Military Service

An obligatory condition for the transfer of the graduates of military chairs of institutions of higher professional education in the reserve while assigning a commissioned officer rank to them is successful termination by them of the reserve officer training course and graduation from the educational institution.
The Federal Law is entered into force from the day of its official publication.

Decision of the Ministry of Labour of the Russian Federation No. 3 of January 17, 2003 on the Invalidation on the Territory of the Russian Federation of the Decision of the State Committee of the Council of Ministers of the USSR for Labour and Earnings No. 365 of December 25, 1974 on the Working Conditions of Soviet Citizens Abroad

The mentioned Decision of the State Committee of Labour of the USSR is invalidated on the territory of the Russian Federation. At present, the particulars of granting guarantees and compensations to employees sent to work in representations of the Russian Federation abroad are specified in the Decision of the Government of the Russian Federation No. 911 of December 20, 2002.

Decree of the President of the Russian Federation No. 250 of February 25, 2003 on the Amendments to and Invalidation of Some of the Acts of the President of the RSFSR and the President of the Russian Federation

Pursuant to the entry into force of the Land Code of the Russian Federation and the Law on the circulation of lands of agricultural destination, adjusts the acts of the President of the Russian Federation on unlimited and free use of land plots. In particular, invalidates the Decrees of the President of the Russian Federation No. 213 of March 2, 1992 on the procedure of fixing of the norm of free transfer of land plots to citizens' property, No. 337 of March 7, 1996 on the implementation of the constitutional rights of citizens for land and other acts.
The Decree is entered into force from the day of its signing.

Order of the Ministry of Justice of the Russian Federation, State Construction Committee of the Russian Federation and the Federal Commission for Securities Market No. 18/34/03-14/pz of February 7, 2003 on the Amendments to the Instruction on the Procedure of Registration of the Mortgage for the Space Emerging by Virtue of the Law or Contract, As Well As the Procedure of Registration of the Change of the Mortgagee in View of the Transfer of the Claims Rights under Mortgage Credits Endorsed by the Order of the Ministry of Justice of the Russian Federation, State Committee of the Russian Federation for Construction and the Housing and Communal Complex, Federal Commission for Securities Market No. 289/235/290 of October 16, 2000

The amendments bring the Instruction in compliance with the provisions introduced by the Law No. 18-FZ of February 11, 2002 on the amendments to the Federal Law on the hypothec (real estate mortgage) and No. 179-FZ of December 24, 2002 on the amendments to some of the acts of the legislation of the Russian Federation aimed at development of the system of mortgage housing crediting (borrowing).
Registered in the Ministry of Justice of the Russian Federation on February 26, 2003. Reg. No. 4231.

Decision of the Chief State Sanitary Physician of the Russian Federation No. 3 of January 30, 2003 on the Sanitary and Epidemiological Well-Being of Transportation of Children on the Railway Transport during Rehabilitation Campaigns

To ensure the sanitary and epidemiological well-being of transportation of children regardless of their seasonal nature and scale, efficient rest and rehabilitation of children during rehabilitation campaigns, prevention of infections during transportation of children to rehabilitation institutions, creates the mechanism of obligatory medical escorting of organised groups of children.
The selling of tickets for organised groups of children will be permitted only in the presence of official confirmation of availability of the medical escort by trip organisers.
Registered in the Ministry of Justice of the Russian Federation on February 20, 2003. Reg. No. 4229.

Order of the Ministry of Communication of the Russian Federation No. 7 of January 23, 2003 on the Contest for the Right of Use of Radio Frequencies for Distribution of TV Programs Using MMDS, LMDS and MVDS Systems

Federal state institution Centre of Scientific Research and Expert Evaluation in the Sphere of Communication (FGU CNIES) is assigned to represent the Ministry of Communication of the Russian Federation to carry out the contest. One of the main conditions of recognition of the participant of the contest as the winner is the payment in full amount of the annual fee suggested by the winner. The Order provides the forms of applications for participation in the contest and the protocol of the results of accepting of applications.
Registered in the Ministry of Justice of the Russian Federation on February 18, 2003. Reg. No. 4228.

Decision of the Constitutional Court of the Russian Federation of February 27, 2003 on the Case of Constitutionality of the Provision of Part 1 of Article 130 of the Criminal Execution Code of the Russian Federation Pursuant to the Appeals of Citizens P.L.Vereshchyak, V.M.Gladkov, I.V.Golyshev and K.P.Danilov

According to the challenged norm, the term of imprisonment under the sentence is calculated from the day of arrival of the convict to the prison.
According to the applicants, the provision of Part 1 of Article 130 of the Criminal Execution Code of the Russian Federation actually extends the term of imprisonment under the sentence because of the preliminary detention, which is in violation of their rights guaranteed by the Constitution of the Russian Federation.
The Constitutional Court of the Russian Federation recognised as not contradicting the Constitution of the Russian Federation the provisions of Part 1 of Article 130 of the Criminal Procedural Code of the Russian Federation since the given provisions in their legal and constitutional essence do not exclude the authority of the court to include the time of preliminary detention in the term of imprisonment.
The Decision is entered into force immediately after the annunciation.

Decision of the Government of the Russian Federation No. 121 of February 25, 2003 on the Amendments to the Customs Tariff of the Russian Federation

Specifies the rates of import customs duties for individual types of oilcakes and other solid residues obtained at extraction of soy oil (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 2304 00 000) in the amount of 5% to 20% of the customs cost (soybean flakes, duty free). Earlier, there was a uniform rate of 5% of the customs cost.
The Decision is entered into force one month after the day of its official publication for the term of 9 months.

Order of the State Customs Committee of the Russian Federation No. 1342 of December 15, 2002 on the Control over the Import and Export of the Licensed Commodities

Sets forth the uniform procedure of registration and keeping of the records of licenses in the customs bodies of the Russian Federation and the customs control of imported and exported commodities subject to licensing. The procedure includes control over the filling out of the blank form of the license and operative control over the import and export of the licensed commodities.
Specifies the duty of the holder of the license to present the original of the license for registration to the customs office before the actual moving of the commodities. During the customs registration of the licensed commodities, the check is made of the correspondence of information of the cargo customs declarations to information of the copy of the license. If significant inconsistency is revealed in the information declared in the cargo customs declaration as compared to the information mentioned in the license, the commodity is not released before the cargo customs declaration is changed or the license is changed or redrawn.
Registered in the Ministry of Justice of the Russian Federation on February 26, 2003. Reg. No. 4233.

Order of the State Customs Committee of the Russian Federation No. 62 of January 27, 2003 on the Customs Registration of the Liquefied Hydrocarbon Gases

In the first six months of 2003, the customs registration of liquefied hydrocarbon gases (codes according to the Foreign Trade Commodity Nomenclature of the Russian Federation 2711 12 110 0 - 2711 19 000 0 and from 2901 10) exported under the export customs regime is carried out when oil and oil-and-gas processing organisations present to the customs bodies resource certificates indicating their No. and date in Column 44 of the cargo customs declaration "Additional Information/Presented Documents" under No. 9.
Registered in the Ministry of Justice of the Russian Federation on February 26, 2003. Reg. No. 4232.

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