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Monitoring of the Federal Legislation dated 8.11.2006
Ruling of the Constitutional Court of the Russian Federation No. 273-O of June 14, 2006 on the Appeal of Citizens V.N.Kovalev, I.V.Kovalev, E.V.Kovalev and V.M.Kovaleva Against Violation of Their Constitutional Rights by Provisions of Item 6 of Part 1 of Article 13, Item 5 of Part 1 and Item 3 of Part 3 of Article 27.1 of the Law of the Russian Federation on the Social Protection of Citizens Having Been Exposed to Radiation Because of the Disaster at the Chernobyl Nuclear Power Station
The Constitutional Court of the Russian Federation recognised that provisions of Item 6 of Part 1 of Article 13, Item 5 of Part 1 and Item 3 of Part 3 of Article 271 of the Law of the Russian Federation on the social protection of citizens having been exposed to radiation because of the disaster at the Chernobyl Nuclear Power Station (in the wording of the Federal Law No. 122-FZ of August 22, 2004) do not exclude for the citizens evacuated from the alienation zone in 1987 (including those having quitted it on the voluntary basis) the right for the monthly monetary payment specified in Article 27.1 of this Law. The Decision was stipulated by the fact that the citizens applying to the Constitutional Court of the Russian Federation with the demand to recognise the mentioned norms as unconstitutional were deprived by the territorial department of the Pension Fund of the Russian Federation of the right for the monthly monetary payment stating that this payment is introduced for the citizens evacuated from the alie
nation zone in 1986, which is not the case for the applicants.
The court explained that according to the earlier available legal regulation (before the entry into force of the Federal Law No. 122-FZ - the Law on monetization), the citizens evacuated from the alienation zone in 1987 received the same certificates and the same benefits and compensations as those who quitted in 1986 proceeding from the fact that they were affected by radiation to a greater - not lesser - degree. Introduction of the new legal regulation by the Law on monetization that did not take account of the settled interpretation of the challenged norms resulted in that the citizens evacuated from the alienation zone in 1987 or later were deprived of the part of the measures of social support in kind forming part of the reimbursement of the damage to health incurred through the disaster at the Chernobyl Nuclear Power Station and did not acquire the right for the monthly monetary compensation intended as a replacement. The switchover to the new regulation must have envisaged appropriate legal mechanisms permitting to provide for the continuation of the available level of protection of their rights and freedoms, guarantees of their social protection taking into account the specific legal status of these persons. Moreover, the rights of citizens evacuated from the alienation zone for reimbursement of the damage to health may not depend on the time of quitting (evacuation), since the reason to grant reimbursement of the damage to health according to the Law of the Russian Federation on the social protection of citizens having been exposed to radiation because of the disaster at the Chernobyl Nuclear Power Station is exposure to radiation, not any other circumstances.
The court explained that according to the earlier available legal regulation (before the entry into force of the Federal Law No. 122-FZ - the Law on monetization), the citizens evacuated from the alienation zone in 1987 received the same certificates and the same benefits and compensations as those who quitted in 1986 proceeding from the fact that they were affected by radiation to a greater - not lesser - degree. Introduction of the new legal regulation by the Law on monetization that did not take account of the settled interpretation of the challenged norms resulted in that the citizens evacuated from the alienation zone in 1987 or later were deprived of the part of the measures of social support in kind forming part of the reimbursement of the damage to health incurred through the disaster at the Chernobyl Nuclear Power Station and did not acquire the right for the monthly monetary compensation intended as a replacement. The switchover to the new regulation must have envisaged appropriate legal mechanisms permitting to provide for the continuation of the available level of protection of their rights and freedoms, guarantees of their social protection taking into account the specific legal status of these persons. Moreover, the rights of citizens evacuated from the alienation zone for reimbursement of the damage to health may not depend on the time of quitting (evacuation), since the reason to grant reimbursement of the damage to health according to the Law of the Russian Federation on the social protection of citizens having been exposed to radiation because of the disaster at the Chernobyl Nuclear Power Station is exposure to radiation, not any other circumstances.
Ruling of the Constitutional Court of the Russian Federation No. 272-O of June 13, 2006 on the Appeals of Citizens D.V.Yevdokimov, M.E.Miroshnikov and A.S.Rezanov Against Violation of Their Constitutional Rights by Provisions of Article 333.36 of the Tax Code of the Russian Federation and Article 89 of the Code of Civil Procedures of the Russian Federation
The Constitutional Court recognised that normative provisions of Article 333.36 of the Tax Code of the Russian Federation interconnected with Item 2 of Article 333.20 of the Tax Code of the Russian Federation and Article 89 of the Code of Civil Procedures of the Russian Federation that do not permit the courts of general jurisdiction and justices of the peace to adopt decisions on the requests of natural persons to exempt from the state duty, if another reduction of the amount of the state duty, providing respite (extension schedule) do not provide for a free access to jurisdiction, loose their force and may not be applied by the judicial bodies. This is because the absence with the court of the right to exempt from the state duty by its own decision the citizens other than the categories directly indicated in the law prevents implementation of the right for protection in court for citizens whose property status does not permit to pay the state duty. It is emphasised that reduction of the amount of the state
duty by the court to the request of natural persons may not be regarded as being a benefit of personal nature prohibited by the tax legislation and implying these or those advantages (in the grounds, procedure and terms of payment of taxes and fees) for some taxpayers (payers of the fees) as compared to other.
Federal Law No. 189-FZ of November 5, 2006 on the Amendments to the Code of Administrative Violations of the Russian Federation (Enhancing Responsibility for the Violation of the Procedure of Employment of Foreign Citizens and Stateless Persons in the Russian Federation)
The amendments enhance responsibility for the employment of the foreign workforce in the Russian Federation in violation of the specified procedure, as well as introduce responsibility for the failure to execute the duties envisaged in the Federal Law No. 109-FZ of July 18, 2006 on the Migration Register for Foreign Citizens and Stateless Persons in the Russian Federation.
The Code of Administrative Violations of the Russian Federation is extended to include new Articles 18.15-18.17 introducing administrative responsibility for the illegal employment in the Russian Federation of a foreign citizen and stateless person, violation of the rules of employment of foreign citizens and stateless persons in trade outlets (including the trade complexes), the failure to observe restrictions of individual types of activities imposed on foreign citizens, stateless persons and foreign organisations.
The amendments introduce responsibility of the legal entity, its branch or representation managing a trade outlet (including the trade complex), officials of the mentioned legal entity, branch or representation, as well as the persons engaged in entrepreneurial activities without the forming of the legal entity, for providing a place for trade, trade, warehouse or another production, service or auxiliary room to a foreign citizen or stateless person illegally employed in trade outlets (including trade complexes).
Increase the amounts of administrative fines for the violation of immigration rules, rules of stay (living) in the Russian Federation for foreign citizens and stateless persons, rules of employment in the Russian Federation of foreign citizens and stateless persons (including the foreign workforce). Introduce opportunities of administrative suspension of activities for up to 90 days for the persons engaged in entrepreneurial activities without the forming of the legal entity and legal entities for the administrative violations committed by them pertaining to restrictions on individual types of activities specified in the Federal Law for foreign citizens and stateless persons and to the rules of employment of foreign citizens and stateless persons in trade outlets (including trade complexes).
The Federal Law is entered into force from the day of its official publication, except for individual provisions envisaging responsibility for the failure to execute the duties envisaged in the Federal Law No. 109-FZ of July 18, 2006 on the Migration Register for Foreign Citizens and Stateless Persons in the Russian Federation. These provisions are entered into force simultaneously with the mentioned Federal Law from January 15, 2007.
The Code of Administrative Violations of the Russian Federation is extended to include new Articles 18.15-18.17 introducing administrative responsibility for the illegal employment in the Russian Federation of a foreign citizen and stateless person, violation of the rules of employment of foreign citizens and stateless persons in trade outlets (including the trade complexes), the failure to observe restrictions of individual types of activities imposed on foreign citizens, stateless persons and foreign organisations.
The amendments introduce responsibility of the legal entity, its branch or representation managing a trade outlet (including the trade complex), officials of the mentioned legal entity, branch or representation, as well as the persons engaged in entrepreneurial activities without the forming of the legal entity, for providing a place for trade, trade, warehouse or another production, service or auxiliary room to a foreign citizen or stateless person illegally employed in trade outlets (including trade complexes).
Increase the amounts of administrative fines for the violation of immigration rules, rules of stay (living) in the Russian Federation for foreign citizens and stateless persons, rules of employment in the Russian Federation of foreign citizens and stateless persons (including the foreign workforce). Introduce opportunities of administrative suspension of activities for up to 90 days for the persons engaged in entrepreneurial activities without the forming of the legal entity and legal entities for the administrative violations committed by them pertaining to restrictions on individual types of activities specified in the Federal Law for foreign citizens and stateless persons and to the rules of employment of foreign citizens and stateless persons in trade outlets (including trade complexes).
The Federal Law is entered into force from the day of its official publication, except for individual provisions envisaging responsibility for the failure to execute the duties envisaged in the Federal Law No. 109-FZ of July 18, 2006 on the Migration Register for Foreign Citizens and Stateless Persons in the Russian Federation. These provisions are entered into force simultaneously with the mentioned Federal Law from January 15, 2007.
Federal Law no. 183-FZ of November 3, 2006 on the Amendments to the Federal Law on Agricultural Cooperation and to Individual Legislative Acts of the Russian Federation
The main changes to the Federal Law on agricultural cooperation ensure the rights and interests of the members of the cooperative and the cooperatives themselves. The Federal Law regulates the procedure of transfer of shares by cooperative members to third parties, procedure of adoption of decisions on the reorganisation of the cooperative and conclusion of transactions, refines the norms regulating the issues of contributions, the shared and indivisible funds of the cooperative.
The amendments confirm the established proprietary structure of in rural areas, namely, introduce a procedure of permission (on the part of the cooperative) of sale of the share, introduce sanctions in the form of reimbursement of the losses of the auditor union for the persons having initiated an early dismissal of the chairman of the cooperative or executive director from his position, introduce a procedure of reimbursement of expenses to the auditor union of the audit check.
Introduce a procedure of conclusion of transactions for the cooperative. Refine the norms regulating the issues of contributions, shared and indivisible funds of the cooperative. Refine the procedure of correction of the shared fund of the cooperative if it exceeds the amount of net assets. Extend the norms regulating the procedure of convocation and carrying out of general meetings of the cooperative and decision taking.
The draft law suggests additional norms of regulation of creation and activities of auditor unions to improve their capacity to protect the interests of the members of the cooperative and its property. Refines the list of persons who may become members of the credit agricultural cooperative. The sphere of reference of the general meeting includes the issue of endorsement of the property mortgage contract as a security for cooperative obligations under credits.
Introduces additional norms regulating the procedure of reorganisation of cooperatives that do not permit a withdrawal of shares of members and associated members of the cooperative, providing for their fair labour and proprietary participation in the organisations created as a result of the reorganisation of the cooperative.
Appropriate changes are introduced in the Federal Law on accounting work, on the credit consumer cooperatives of citizens and on the audit activities.
The amendments confirm the established proprietary structure of in rural areas, namely, introduce a procedure of permission (on the part of the cooperative) of sale of the share, introduce sanctions in the form of reimbursement of the losses of the auditor union for the persons having initiated an early dismissal of the chairman of the cooperative or executive director from his position, introduce a procedure of reimbursement of expenses to the auditor union of the audit check.
Introduce a procedure of conclusion of transactions for the cooperative. Refine the norms regulating the issues of contributions, shared and indivisible funds of the cooperative. Refine the procedure of correction of the shared fund of the cooperative if it exceeds the amount of net assets. Extend the norms regulating the procedure of convocation and carrying out of general meetings of the cooperative and decision taking.
The draft law suggests additional norms of regulation of creation and activities of auditor unions to improve their capacity to protect the interests of the members of the cooperative and its property. Refines the list of persons who may become members of the credit agricultural cooperative. The sphere of reference of the general meeting includes the issue of endorsement of the property mortgage contract as a security for cooperative obligations under credits.
Introduces additional norms regulating the procedure of reorganisation of cooperatives that do not permit a withdrawal of shares of members and associated members of the cooperative, providing for their fair labour and proprietary participation in the organisations created as a result of the reorganisation of the cooperative.
Appropriate changes are introduced in the Federal Law on accounting work, on the credit consumer cooperatives of citizens and on the audit activities.
Federal Law No. 182-FZ of November 3, 2006 on the Amendments to the Code of Administrative Violations of the Russian Federation
To enhance responsibility for the violation of the legislation of the Russian Federation in the sphere of protection and use of marine biological resources, amends a number of articles of the Special Part of the Code of Administrative Violations of the Russian Federation increasing amounts of fines envisaged in these articles.
The failure to fulfil the rules of keeping of on-board documents by the vessel captain catching aquatic biological resources in internal sea waters, territorial sea, continental shelf and/or in the exclusive economic zone of the Russian Federation is fined in the amount of 100 minimum amounts of labour remuneration now, while earlier the mentioned amount was twice as low.
The maximum fine for the destruction of rare and perishing species of animals and plants makes 25 minimum amounts of labour remuneration for natural persons (not 20). Committing the mentioned violation by an official implies an administrative fine in the amount of 150 to 200 minimum amounts of labour remuneration, by legal entity - in the amount of 3,000 to 5,000 minimum amounts of labour remuneration. Initially, the maximum amount of the fine for officials was limited to 40 minimum amounts of labour remuneration, for organisations - 400 minimum amounts of labour remuneration.
The Law increases two times the fine for the violation by a natural person of the rules of fishing, as well as the rules of catching of aquatic biological resources other than fish, making from 10 to 20 minimum amounts of labour remuneration. If the subject of the violation is an official, 100 to 150 minimum amounts of labour remuneration are collected (instead of 20-30 minimum amounts of labour remuneration), if it is a legal entity - from 1,000 to 2,000 minimum amounts of labour remuneration (instead of 100-200 minimum amounts of laboured remuneration).
According to the new wording, violation of the procedure of passing of installed control points by vessels committed by an official is punished with a fine of 150 to 200 minimum amounts of labour remuneration (not 40-50 minimum amounts of labour remuneration). For the cases when the mentioned violation is committed by a legal entity, the amount of the fine is increased from 400-500 minimum amounts of labour remuneration to 2,000-4,000 minimum amounts of labour remuneration.
If the failure to fulfil the legal demand of the official of the guards of the continental shelf of the Russian Federation or the guards of the exclusive economic zone of the Russian Federation to stop the vessel, as well as prevention of execution of the authority of this official, was punished with a fine of 100 to 150 minimum amounts of labour remuneration, the amendments increase this amount to 150-200 minimum amounts of labour remuneration.
The failure to fulfil the rules of keeping of on-board documents by the vessel captain catching aquatic biological resources in internal sea waters, territorial sea, continental shelf and/or in the exclusive economic zone of the Russian Federation is fined in the amount of 100 minimum amounts of labour remuneration now, while earlier the mentioned amount was twice as low.
The maximum fine for the destruction of rare and perishing species of animals and plants makes 25 minimum amounts of labour remuneration for natural persons (not 20). Committing the mentioned violation by an official implies an administrative fine in the amount of 150 to 200 minimum amounts of labour remuneration, by legal entity - in the amount of 3,000 to 5,000 minimum amounts of labour remuneration. Initially, the maximum amount of the fine for officials was limited to 40 minimum amounts of labour remuneration, for organisations - 400 minimum amounts of labour remuneration.
The Law increases two times the fine for the violation by a natural person of the rules of fishing, as well as the rules of catching of aquatic biological resources other than fish, making from 10 to 20 minimum amounts of labour remuneration. If the subject of the violation is an official, 100 to 150 minimum amounts of labour remuneration are collected (instead of 20-30 minimum amounts of labour remuneration), if it is a legal entity - from 1,000 to 2,000 minimum amounts of labour remuneration (instead of 100-200 minimum amounts of laboured remuneration).
According to the new wording, violation of the procedure of passing of installed control points by vessels committed by an official is punished with a fine of 150 to 200 minimum amounts of labour remuneration (not 40-50 minimum amounts of labour remuneration). For the cases when the mentioned violation is committed by a legal entity, the amount of the fine is increased from 400-500 minimum amounts of labour remuneration to 2,000-4,000 minimum amounts of labour remuneration.
If the failure to fulfil the legal demand of the official of the guards of the continental shelf of the Russian Federation or the guards of the exclusive economic zone of the Russian Federation to stop the vessel, as well as prevention of execution of the authority of this official, was punished with a fine of 100 to 150 minimum amounts of labour remuneration, the amendments increase this amount to 150-200 minimum amounts of labour remuneration.
Federal Law No. 177-FZ of November 3, 2006 on the Amendment to Article 346.2 of Part 2 of the Tax Code of the Russian Federation
Provides a new wording for Article 346.2 of the Tax Code defining the payers of the uniform agricultural tax. The main novelty of the Law is the right of transfer to this tax to individual types of agricultural consumer cooperatives (processing, sales, supplier, gardening, animal breeding ones) where the share of incomes from the sale of agricultural products of own production of the members of the given cooperatives and from fulfilled works (services) for the members of the given cooperatives makes at least 70% in the total volume of incomes.
The Law combines the given norm with the amendments introduced in Article 346.2 of the Tax Code of the Russian Federation in pursuance of the Federal Law No. 39-FZ of March 13, 2006. The amendments are as follows.
The payers of the uniform agricultural tax are recognised to be agricultural producers. In this connection, the text of the Article is changed to introduce the norm defining the general signs of the agricultural products for the purpose of this tax. The given products do not include fish and other aquatic biological resources, except for the fish and other aquatic biological resources of the city- and town-forming Russian fisheries. There is a special regulation of the terms of transfer to the uniform agricultural tax for the newly created organisations and newly registered independent entrepreneurs.
The list of taxpayers that may not switch over to the given tax includes in addition organisations and independent entrepreneurs engaged in entrepreneurial activities in the sphere of gambling, as well as the budget supported institutions.
The taxpayers transferred to the uniform imputed income tax for only one or several types of entrepreneurial activities may switch over to the uniform agricultural tax for other types of entrepreneurial activities carried out by them.
The Federal Law, except for individual norms, is entered into force from January, 2007, however, no sooner than one month after the day of its official publication.
The provisions pertaining to the general terms of transfer to the uniform agricultural tax (including the agricultural producers) are entered into force no sooner than one month after the day of the official publication of the Federal Law.
The Law combines the given norm with the amendments introduced in Article 346.2 of the Tax Code of the Russian Federation in pursuance of the Federal Law No. 39-FZ of March 13, 2006. The amendments are as follows.
The payers of the uniform agricultural tax are recognised to be agricultural producers. In this connection, the text of the Article is changed to introduce the norm defining the general signs of the agricultural products for the purpose of this tax. The given products do not include fish and other aquatic biological resources, except for the fish and other aquatic biological resources of the city- and town-forming Russian fisheries. There is a special regulation of the terms of transfer to the uniform agricultural tax for the newly created organisations and newly registered independent entrepreneurs.
The list of taxpayers that may not switch over to the given tax includes in addition organisations and independent entrepreneurs engaged in entrepreneurial activities in the sphere of gambling, as well as the budget supported institutions.
The taxpayers transferred to the uniform imputed income tax for only one or several types of entrepreneurial activities may switch over to the uniform agricultural tax for other types of entrepreneurial activities carried out by them.
The Federal Law, except for individual norms, is entered into force from January, 2007, however, no sooner than one month after the day of its official publication.
The provisions pertaining to the general terms of transfer to the uniform agricultural tax (including the agricultural producers) are entered into force no sooner than one month after the day of the official publication of the Federal Law.
Decree of the President of the Russian Federation No. 1226 of November 3, 2006 on the Amendments to the Regulation on the Procedure of Processing of Issues of Citizenship of the Russian Federation Endorsed by the Decree of the President of the Russian Federation No. 1325 of November 14, 2002
According to the Federal Law No. 5-FZ of January 3, 2006, the most favourable conditions for obtaining the citizenship of the Russian Federation that were applied earlier to the former citizens of the USSR having moved to the Russian Federation from the former USSR constituent republics and registered at the place of residence in the Russian Federation as of July 1, 2002 or having obtained the permission for temporary stay in the Russian Federation shall apply also to the former citizens of the USSR having obtained the residence permit after July 1, 2002. Hence, the presence of the stamp of registration at the place of residence as of July 1, 2002 in the residence permit is not vital now for obtaining the Russian citizenship in pursuance of Part 4 of Article 14 of the Federal Law on the citizenship of the Russian Federation. Therefore, appropriate changes are introduced in the Regulation.
The amendments abandon the procedure of drawing up of the citizenship of the Russian Federation from birth with children up to 14 years of age, except for the cases when a child is left without parental support and there are no documents confirming the presence of the Russian citizenship with him. The presence of the Russian citizenship with such children may be certified with certificate of birth. In this connection, Item 45 of the Regulation containing the list of documents certifying the presence of the Russian citizenship is extended to include the birth certificate with information on the Russian citizenship of the parents, one of the parents or the single parent of the child. The mentioned list also includes the certificate of birth with a stamp confirming the presence of the citizenship of the Russian Federation entered by the authorised body in charge of the citizenship matters.
The birth certificate with the mentioned stamp may certify the Russian citizenship of the child without its drawing up procedure if one of the parents has Russian citizenship and the other is a foreigner or both of the parents or the single parent living on the territory of the Russian Federation are foreign citizens or stateless persons (on condition that the child is born on the territory of the Russian Federation and the foreign state whose citizens are the parents or the single parent does not grant its citizenship).
The stamp in the certificate of the birth of such children is entered proceeding from the oral declaration of the parents (parent) on the day when they apply.
The Decree is entered into force three months after the day of its official publication.
The amendments abandon the procedure of drawing up of the citizenship of the Russian Federation from birth with children up to 14 years of age, except for the cases when a child is left without parental support and there are no documents confirming the presence of the Russian citizenship with him. The presence of the Russian citizenship with such children may be certified with certificate of birth. In this connection, Item 45 of the Regulation containing the list of documents certifying the presence of the Russian citizenship is extended to include the birth certificate with information on the Russian citizenship of the parents, one of the parents or the single parent of the child. The mentioned list also includes the certificate of birth with a stamp confirming the presence of the citizenship of the Russian Federation entered by the authorised body in charge of the citizenship matters.
The birth certificate with the mentioned stamp may certify the Russian citizenship of the child without its drawing up procedure if one of the parents has Russian citizenship and the other is a foreigner or both of the parents or the single parent living on the territory of the Russian Federation are foreign citizens or stateless persons (on condition that the child is born on the territory of the Russian Federation and the foreign state whose citizens are the parents or the single parent does not grant its citizenship).
The stamp in the certificate of the birth of such children is entered proceeding from the oral declaration of the parents (parent) on the day when they apply.
The Decree is entered into force three months after the day of its official publication.
Order of the Ministry of Finance of the Russian Federation No. 115n of September 18, 2006 on the Amendments to the Normative Legal Acts on Accounting Work
In pursuance of the Order of the Ministry of Finance of Russia No. 116n of September 18, 2006, changes the classification of incomes and expenses of organisations. The incomes are subdivided into the incomes from ordinary types of activities and other incomes. Earlier, the classification envisaged three types of incomes: incomes from ordinary types of activities; operational incomes; non-sales incomes. The incomes earlier designated as "extraordinary" are included in other incomes. According to the new classification of expenses, operational expenses, non-sales expenses and extraordinary expenses are also united into the single type of expenses - other expenses.
Proceeding from the above new classification of incomes and expenses of organisations, appropriate changes are introduced in the accounting Regulation "Accounting Reports of the Organisation" (PBU 4/99) endorsed by the Order of the Ministry of Finance of Russia No. 43n of July 6, 1999, Regulation "Information by Segments" (PBU 12/2000) endorsed by the Order of the Ministry of Finance of Russia No. 11n of January 27, 2000, Regulation "Registration of Non-Material Assets" (PBU 14/2000) endorsed by the Order of the Ministry of Finance of Russia No. 91n of October 16, 2000, Regulation "Registration of the State Aid" (PBU 13/2000) endorsed by the Order of the Ministry of Finance of Russia No. 92n of October 16, 2000, Instruction on the application of the chart of accounts of financial and economic activities of organisations endorsed by the Order of the Ministry of Finance of Russia No. 94n of October 31, 2000, Regulation "Registration of Loans and Credits and Their Servicing Expenses" (PBU 15/01) endorsed by the Order of the Ministry of Finance of Russia No. 60n of August 2, 2001, as well as the Order of the Ministry of Finance of Russia No. 67n of July 22, 2003 on the forms of accounting reports of organisations.
The Order is entered into force beginning with the annual accounting reports for the year 2006. According to the Statement of the Ministry of Justice of the Russian Federation No. 01/9423-SV of October 27, 2006, the Order does not need the state registration.
Proceeding from the above new classification of incomes and expenses of organisations, appropriate changes are introduced in the accounting Regulation "Accounting Reports of the Organisation" (PBU 4/99) endorsed by the Order of the Ministry of Finance of Russia No. 43n of July 6, 1999, Regulation "Information by Segments" (PBU 12/2000) endorsed by the Order of the Ministry of Finance of Russia No. 11n of January 27, 2000, Regulation "Registration of Non-Material Assets" (PBU 14/2000) endorsed by the Order of the Ministry of Finance of Russia No. 91n of October 16, 2000, Regulation "Registration of the State Aid" (PBU 13/2000) endorsed by the Order of the Ministry of Finance of Russia No. 92n of October 16, 2000, Instruction on the application of the chart of accounts of financial and economic activities of organisations endorsed by the Order of the Ministry of Finance of Russia No. 94n of October 31, 2000, Regulation "Registration of Loans and Credits and Their Servicing Expenses" (PBU 15/01) endorsed by the Order of the Ministry of Finance of Russia No. 60n of August 2, 2001, as well as the Order of the Ministry of Finance of Russia No. 67n of July 22, 2003 on the forms of accounting reports of organisations.
The Order is entered into force beginning with the annual accounting reports for the year 2006. According to the Statement of the Ministry of Justice of the Russian Federation No. 01/9423-SV of October 27, 2006, the Order does not need the state registration.
Decision of the Higher Arbitration Court of the Russian Federation No. 8540/06 of October 11, 2006
The Higher Arbitration Court of the Russian Federation invalidated individual provisions of the Letter of the Federal Tax Service of Russia No. GV-6-05/912@ of January 30, 2006 explaining the procedure of calculation of penalties for the unpaid (underpaid) amounts of advance payments for the uniform social tax and insurance contributions for obligatory pension insurance.
Thus, the Direction of the Federal Tax Service of Russia stating that tax bodies must accrue penalties for the unpaid (underpaid) amounts of advance payments for the uniform social tax and insurance contributions from the 16th of the month following the month of the advance payment for each month of the tax period applies to only those taxpayers that did not pay the difference between the amount of the uniform social tax calculated from the taxable base accrued as a sum total from the beginning of the tax period to the end of the appropriate reporting period and the amount of the monthly advance payments transferred for the same period within the time limits specified for submission of the tax estimate. Besides, such procedure may be applied also to insurants that did not pay the difference between the amounts of advance payments transferred for the reporting (estimate) period and the amount of insurance contributions due for payment under the estimate (declaration) no later than within 15 days from the day s pecified for submission of the estimate (declaration) for the reporting (estimate) period.
Applying the mentioned procedure to taxpayers and insurants having paid the mentioned amounts within the time limits specified in the legislation is in contradiction of Paragraphs 3 and 5 of Item 3 of Article 243 of the Tax Code of the Russian Federation and Item 2 of Article 24 of the Federal Law on obligatory pension insurance in the Russian Federation and, therefore, may not be applied by tax bodies.
Thus, the Direction of the Federal Tax Service of Russia stating that tax bodies must accrue penalties for the unpaid (underpaid) amounts of advance payments for the uniform social tax and insurance contributions from the 16th of the month following the month of the advance payment for each month of the tax period applies to only those taxpayers that did not pay the difference between the amount of the uniform social tax calculated from the taxable base accrued as a sum total from the beginning of the tax period to the end of the appropriate reporting period and the amount of the monthly advance payments transferred for the same period within the time limits specified for submission of the tax estimate. Besides, such procedure may be applied also to insurants that did not pay the difference between the amounts of advance payments transferred for the reporting (estimate) period and the amount of insurance contributions due for payment under the estimate (declaration) no later than within 15 days from the day s pecified for submission of the estimate (declaration) for the reporting (estimate) period.
Applying the mentioned procedure to taxpayers and insurants having paid the mentioned amounts within the time limits specified in the legislation is in contradiction of Paragraphs 3 and 5 of Item 3 of Article 243 of the Tax Code of the Russian Federation and Item 2 of Article 24 of the Federal Law on obligatory pension insurance in the Russian Federation and, therefore, may not be applied by tax bodies.
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