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Monitoring of the Federal Legislation dated 28.12.2001

Ruling of the Constitutional Court of the Russian Federation No. 138-O of July 25, 2001 on the Request of the Ministry of Taxes and Revenues of the Russian Federation on the Explanation of the Decision of the Constitutional Court of the Russian Federation

The Ministry of Taxes and Revenues of the Russian Federation applied to the Constitutional Court of the Russian Federation for the explanation on the application of the Decision of the Constitutional Court of the Russian Federation of October 12, 1998 defining the moment of payment of the tax. According to the applicant, there is a question in the application of the Decision whether the tax may be considered paid out in the case of a formal writing off of the monetary resources from the taxpayer account in the bank if these amounts are not actually transferred to the budget because of the absence of the monetary resources on the settlement account of the taxpayer or correspondent account of the bank. This permits to avoid paying the tax by transferring the payments formally through insolvable banks and avoid satisfying the claims of reimbursement of the damage to life or health, of paying the wages to person under the labor contract, of payments under civil contracts, as well as of other payments and obligato ry transfers.
      The Constitutional Court has ruled that the given Decision applies only to conscientious taxpayers. The Constitutional Court has pointed out also that the tax bodies may systematically inform the taxpayers of the banks that should be avoided in tax payments, as well as demand of the taxpayers to call back their payment documents for writing off of taxes to inspire the conscientious taxpayers to fulfill their tax obligations and prevent from improper choice of the bank to transfer the taxes to the budget.

Decision of the Government of the Russian Federation No. 573 of July 31, 2001 on the Amendments to the Decision of the Government of the Russian Federation No. 831 of October 30, 2000 on the Time Limits for the Novation of the Bonds of Series III Internal

The holders of the bonds of Series III Internal State Currency Loan that have not presented them for exchange before November 30, 2000 may carry out their novation from August 1, 2001 on the conditions defined in the Decision of the Government of the Russian Federation No. 1306 of November 29, 1999 on the novation of the bonds of Series III Internal State Currency Loan, with the exchange of the bonds of Series III Internal State Currency Loan presented for novation after November 1, 2001 being permitted only for the bonds of the State Currency Loan of 1999. The Bank for Foreign Economic Relations is ordered to accept, beginning with August 1, 2001, applications for the mentioned novation from the holders of the bonds of Series III Internal State Currency Loan.

Decision of the Government of the Russian Federation No. 574 of August 2, 2001 on Some Issues of the Regulation of the Temporary Import of Foreign-Made Aircraft Equipment

Preserves the condition of the full exemption from the customs duties and taxes of foreign-made aircraft equipment, spare parts and engines for it, as well as simulators temporarily imported on the basis of the earlier decisions of the Government of the Russian Federation.

Ruling of the Constitutional Court of the Russian Federation No. 138-O of July 25, 2001 on the Request of the Ministry of Taxes and Revenues of the Russian Federation on the Explanation of the Decision of the Constitutional Court of the Russian Federation

The Ministry of Taxes and Revenues of the Russian Federation applied to the Constitutional Court of the Russian Federation for the explanation on the application of the Decision of the Constitutional Court of the Russian Federation of October 12, 1998 defining the moment of payment of the tax. According to the applicant, there is a question in the application of the Decision whether the tax may be considered paid out in the case of a formal writing off of the monetary resources from the taxpayer account in the bank if these amounts are not actually transferred to the budget because of the absence of the monetary resources on the settlement account of the taxpayer or correspondent account of the bank. This permits to avoid paying the tax by transferring the payments formally through insolvable banks and avoid satisfying the claims of reimbursement of the damage to life or health, of paying the wages to person under the labor contract, of payments under civil contracts, as well as of other payments and obligato ry transfers
      The Constitutional Court has ruled that the given Decision applies only to conscientious taxpayers. The Constitutional Court has pointed out also that the tax bodies may systematically inform the taxpayers of the banks that should be avoided in tax payments, as well as demand of the taxpayers to call back their payment documents for writing off of taxes to inspire the conscientious taxpayers to fulfill their tax obligations and prevent from improper choice of the bank to transfer the taxes to the budget.

Decision of the Government of the Russian Federation No. 573 of July 31, 2001 on the Amendments to the Decision of the Government of the Russian Federation No. 831 of October 30, 2000 on the Time Limits for the Novation of the Bonds of Series III Internal

The holders of the bonds of Series III Internal State Currency Loan that have not presented them for exchange before November 30, 2000 may carry out their novation from August 1, 2001 on the conditions defined in the Decision of the Government of the Russian Federation No. 1306 of November 29, 1999 on the novation of the bonds of Series III Internal State Currency Loan, with the exchange of the bonds of Series III Internal State Currency Loan presented for novation after November 1, 2001 being permitted only for the bonds of the State Currency Loan of 1999. The Bank for Foreign Economic Relations is ordered to accept, beginning with August 1, 2001, applications for the mentioned novation from the holders of the bonds of Series III Internal State Currency Loan.

Decision of the Government of the Russian Federation No. 574 of August 2, 2001 on Some Issues of the Regulation of the Temporary Import of Foreign-Made Aircraft Equipment

Preserves the condition of the full exemption from the customs duties and taxes of foreign-made aircraft equipment, spare parts and engines for it, as well as simulators temporarily imported on the basis of the earlier decisions of the Government of the Russian Federation.

Order of the Ministry of Public Health of the Russian Federation No. 176 of May 28, 2001 on the Improvement of the System of Investigation and Registration of Occupational Diseases in the Russian Federation

Endorses the Instruction explaining the application of the Regulation on the investigation and registration of occupational diseases endorsed by the Decision of the Government of the Russian Federation No. 967 of December 15, 2000. Explains, in particular, the procedure of notification and transfer of information on acute, chronic occupational diseases (poisoning), procedure of investigation of the cases of occupational diseases, their registration. Endorses the forms of the logbook and the card of registration of occupational diseases (poisoning), forms of the notification of the preliminary diagnosis of an acute or chronic occupational disease (poisoning) and some other.
      Registered in the Ministry of Justice of the Russian Federation on July 27, 2001. Reg. No. 2828.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-05/243 of July 18, 2001 on the Amendments to the Orders of the Ministry of Taxes and Revenues of Russia No. BG-3-07/469 of December 29, 2000 and No. BG-3-07/63 of February 27,

Amends the forms of advance payments in the uniform social tax.

Letter of the Social Insurance Fund of the Russian Federation and the Ministry of Taxes and Revenues of the Russian Federation Nos. 02-08/05-1682P, BG-6-05/533 of July 9, 11, 2001 on the Debts in Insurance Contributions Accrued with Employers Having Trans

Explains the procedure of taking into account the amounts of debts in insurance contributions by the payers having transferred the insurance contributions to organizations not being executive bodies of the Social Insurance Fund of the Russian Federation.
      The tax bodies together with the bodies of the Social Insurance Fund of the Russian Federation shall carry out checks of the payer information on their payment of insurance contributions to the Social Insurance Fund of the Russian Federation and correctness of expenses for the purposes of state social insurance for the three years preceding the check.

Decision of the Government of the Russian Federation No. 612 of August 21, 2001 on the Amendment to the Regulation on the Export and Import of Nuclear Materials, Equipment, Special Non-Nuclear Materials and Respective Technologies

Changes the list of documents necessary for presentation to the Ministry of Economy and Development of the Russian Federation to obtain the single license for the export of nuclear commodities and technologies. Now, instead of the copy of the notification of the conclusion of the contact, it is necessary to present the copy of the documents confirming the sending by the participant of the foreign trade activities to the Ministry of Justice of the Russian Federation of materials necessary for regulation of the issues of legal protection of the results of intellectual activities, the rights for which are owned by the state and used in the creation of the products transferred to the foreign party.

Decision of the Government of the Russian Federation No. 592 of August 20, 2001 on the Amendments to the Decision of the Government of the Russian Federation No. 629 of May 22, 1996 and Invalidation of Some of the Decisions of the Government of the Russia

Pursuant to the entering into force of Part 2 of the Tax Code of the Russian Federation, changes the procedure of paying the profit and value added tax, as well as other obligatory payments to the budgets by enterprises and organizations of the federal railway transport maintaining the transportation process.

Order of the State Customs Committee of the Russian Federation No. 834 of August 22, 2001 on the Places of Customs Registration of Individual Categories of Commodities in Moscow and the Moscow Province

Specifies the place of customs registration of the motor vehicles designed for transportation of passengers and cargo, car bodies and rubber pneumatic tires (Headings 4011, 8702-8704, 8706, 8707, 8711 of the Foreign-Trade Commodity Nomenclature of the Russian Federation) imported to the customs territory of the Russian Federation for recipients in Moscow and the Moscow Province. The customs fees for the customs registration of the commodities are collected once. The given provision does not apply to commodities imported by foreign parties enjoying customs exemptions, natural persons not for industrial or other commercial purposes, as well as by organizations according to special procedures specified in the normative legal acts of the State Customs Committee of the Russian Federation. The Order is entered into force 30 days after the day of its official publication. Registered in the Ministry of Justice of the Russian Federation on August 22, 2001. Reg. No. 2888.

Order of the Ministry of Finance of the Russian Federation No. 53N of July 18, 2001 on the Prolongation of the Order of the Ministry of Finance of the Russian Federation No. 38n of May 25, 1999 on the Endorsement of the Directions on the Procedure of Appl

The Directions on the procedure of application of the budget classification of the Russian Federation are provided in the new wording, with effective term extended for the year 2001. The Order is entered into force from January 1, 2001.

Order of the Federal Service of the Tax Police of the Russian Federation and the Ministry of Taxes and Revenues of the Russian Federation No. 306/BG-3-14/226-a of July 11, 2001 on the Amendments to the Order of the Federal Service of the Tax Police of Rus

Changes the procedure of transfer of materials on the violation of the legislation on taxes and revenues in large and specially large amounts to the federal bodies of the tax police. The tax bodies, when they reveal circumstances permitting to suggest a violation of the legislation on taxes and revenues with the signs of a crime, shall send the materials within ten days from the day of revealing such circumstances to the bodies of the tax police to solve the issue of instituting criminal proceedings. Earlier, the materials were sent only in cases of revealing the facts of avoidance to pay the taxes or insurance contributions. The Order excludes the indication on the limits the excess of which served as grounds for sending the materials to the bodies of the tax police.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. VB-6-04/619 of August 14, 2001 on the Explanations of Individual Issues Pertaining to the Calculation and Payment of the Income Tax for the Natural Persons

Explains some issues pertaining to the payment of the tax, determination of the object of taxation for the tax, tax rates, determination of material benefit, tax exemptions and some other.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. BG-6-16/607 of August 7, 2001 on the Registration of the Monetary Resources Received from the Sales of the Special Regional Stamps for Labeling Alcoholic Items

Organizations producing alcoholic items and/or wholesale organizations having the permission to institute the excise duty warehouse shall transfer the money, before submitting the application for making the stamps, to pay for the making of the stamps within the requested amount to the personal accounts of the departments of the Ministry of Taxes and Revenues of the Russian Federation in the subjects of the Russian Federation. Received monetary resources shall be transferred, within five days from receiving on the basis of concluded contracts, to the Russian organizations having won the contest for the making of the special regional stamps for labeling alcoholic items.

Letter of the Ministry of Taxes and Revenues of the Russian Federation and the Ministry of Finance of the Russian Federation No. VG-6-02/605/04-02-16/1 of August 6, 2001 on the Amortization Deductions for the Objects of Fixed Assets Received for Operative

For objects of fixed assets received for possession and operative management, amortization calculated in compliance with the Decision of the Council of Ministers of the USSR No. 1072 of October 22, 1990 on the uniform norms of amortization deductions for the full restoration of the fixed assets of the national economy of the USSR is to be included in the net cost of products (works, services) taken into account for taxation purposes.

Decree of the President of the Russian Federation No. 1093 of September 4, 2001 on the Invalidation of Some of the Decrees of the President of the Russian Federation

Invalidates the Decrees of the President of the Russian Federation recommending up to 50% reduction from August 1, 1998 of tariff rates for electric power and natural gas for industrial consumers and consumers financed out of budgets of all levels providing for 100% payment with money. The Decree is entered into force from the day of signing.

Letter of the Central Bank of Russia No. 18-OR of September 5, 2001 ~Official Explanation of the Application of the Letter of the Bank of Russia No. 127 of December 8, 1994 on the Procedure for Creating Reserves for Depreciation of Securities~

Explains that the reserve for depreciation of securities that failed state registration, i.e. being out of circulation, must not be created. This is because the depreciation may apply only to securities circulating at the organized or unorganized market.

Letter of the Federal Commission for Securities Market No. IK-04/5159 of August 2, 2001 on the Notifications on Concluded Deals of Purchase by Foreign Holders of Securities of Issuers Registered in the Russian Federation

The parties of the deal shall send the notification of the concluded deal of purchase by foreign holders of securities of issuers registered in the Russian Federation to the Federal Commission for Securities Market on the day of concluding the deal. The Letter lists information indicated in the notification of the concluded deal.

Decision of the Federal Commission for Securities Market No. 15 of July 18, 2001 on the Normatives of Sufficiency of Own Resources of Professional Participants of the Securities Market

Specifies the normatives of sufficiency of own resources for professional participants of the securities market engaged in individual types of activities, as well as combining various types of activities at securities market.
The Decision does not apply to credit organizations.
According to the statement of the Ministry of Justice of the Russian Federation No. 07/8061-YuD of August 7, 2001, the present Decision does not need state registration.
The Decision is entered into force from July 1, 2002.

Decree of the President of the Russian Federation No. 1120 of September 10, 2001 on the Amendments to the Regulation on the Human Rights Commission of the President of the Russian Federation Endorsed by the Decree of the President of the Russian Federatio

Specifies and expands the functions and authority of the Human Rights Commission. Institutes, in particular, the right of the Commission to interact with the human rights representative in the Russian Federation, its subjects, representative of the Russian Federation in the European Human Rights Court and human rights structures. The Commission shall also be entitled to apply to the human rights commissions in the subjects of the Russian Federation to get information on the rights and liberties of the man and citizen, as well as other materials on the activities of the given commissions.
The Decree is entered into force from the day of its signing.

Letter of the Ministry of Finance of the Russian Federation No. 03-01-01/11-267 of July 26, 2001 on the Registration by Budget-Supported Organizations of Incomes Obtained from Sales of State and Municipal Property

Explains Item 47 of the Instruction on accounting work in budget-supported organizations endorsed by the Order of the Ministry of Finance of the Russian Federation No. 107 n of December 30, 1999 defining the procedure of registration of operations in the utilization of resources obtained from the sale of the purchased at the expense of the budget: unused equipment, other objects of fixed assets and materials obtained from dismantling the fixed assets.
After entering into force of the Budget Code of the Russian Federation, the given item continues its effect for budget-supported institutions falling under legislative acts of the Russian Federation in the sphere of education, science, scientific and technical policy, culture adopted before the entering into force of the Code. Other budget-supported institutions should be guided by the Budget Code of the Russian Federation.

Order of the State Customs Committee of the Russian Federation No. 833 of August 22, 2001 on the Customs Registration of Precious Metals and Precious Stones

The customs registration of precious metals and precious stones intended for industrial or other commercial activities is arranged with obligatory participation of state controllers of the Ministry of Finance of the Russian Federation in the presence of documents confirming the results of state control. The customs registration is carried out exclusively by specialized customs stations and departments. If the mentioned commodities are moved outside the regions covered by the specialized customs bodies, the customs registration is arranged at one of such bodies at the desire of the party moving the commodities.

Decision of the Government of the Russian Federation No. 660 of September 5, 2001 on the Tied Federal Program "Integration of Science and Higher Education of Russia for the Years 2002-2006"

The program provides for the attraction of gifted young people to the sphere of science, higher education and innovative activities, development of information technologies and other. One of the goals of the program is the forming of the new thinking in the postindustrial society.
The program envisages creation of research and study centers operating on the basis of state scientific organizations and higher educational institutions or their divisions to train collage, post-graduate and doctoral students of higher educational institutions in priority spheres of science and technology and allocation of resources to introduce present-day information technologies to libraries of large scientific and educational structures.

Decision of the Government of the Russian Federation No. 624 of August 23, 2001 on the Restructuring of the Debts of the Payers of Insurance Contributions for Obligatory Medical Insurance of Unemployed Population as of January 1, 2001

Defines the procedure and terms of restructuring of the debts of the payers of insurance contributions for obligatory medical insurance of unemployed population as of January 1, 2001 including the writing off of accrued penalties. The amount of the debt is determined on the basis of the act of the check carried out by the territorial fund of obligatory medical insurance. The restructuring of the debt is carried out under the contract (agreement) concluded by the payer with the territorial fund. The restructuring may be carried out by granting respites (installment schedules) to the payer for the term of up to 5 years to redeem the amount of the debt on the basis of the contract (agreement), or by suspending the penalties for the amount of arrears in insurance contributions under the condition of ensuring monthly payment of these contributions, or by writing off of the penalties for the payer having redeemed the debt. In the latter case, the amount of the writing off of the penalties is determined depending on the period of redemption of the debt.

Regulation of the Central Bank of Russia No. 146-P of August 7, 2001 on the Procedure of Certification by the Bank of Russia of Receivers (Liquidators) of Credit Organizations

The Regulation defines the volume of qualification requirements, procedure of issue, cancellation, prolongation and redrawing of certificates of a receiver and person with a license of the state body of the Russian Federation in charge of the bankruptcy and financial rehabilitation and the certificate of the Bank of Russia assigned by a court of arbitration to liquidate a credit organization without the sings of the bankruptcy.
The Temporary Certification Commission is created in the central office of the Bank of Russia to arrange the certification of the applicants and territorial certification commissions in the territorial institutions of the Bank of Russia.
The certificate is issued to carry out activities in a particular credit organization for the term of up to 1 year from the day of adopting by the Temporary Certification Commission of the Bank of Russia of the decision on the issue or prolongation of the certificate.
Registered in the Ministry of Justice of the Russian Federation on September 6, 2001. Reg. No. 2929.
The Regulation is entered into force from the moment of its publication in the Herald of the Bank of Russia.

Decision of the Social Insurance Fund of the Russian Federation No. 72 of July 30, 2001 on the Endorsement of the Method of Calculation of the Amount of Capitalized Payments to Ensure Obligatory Social Insurance against Industrial Accidents and Occupation

Endorses the method of calculation to be used by the liquidation commission (receiver) to estimate the amount of capitalized payments.
The method is based on the normative method of building up resources, application of capitalization coefficients, use of social norms and economic normatives defining the amounts of monthly insurance payments and resources for covering additional expenses for medical, social and professional rehabilitation of victims.

Regulation of the Central Bank of Russia No. 144-P of July 27, 2001 on the Amendments to the Regulation of the Bank of Russia No. 54-P of August 31, 1998 on the Procedure of Granting (Placing) of Monetary Resources by Credit Organizations and Their Return

Lists the terms and defines the procedure of granting of monetary resources to clients by the bank by opening a credit line. Specifies that the procedure of crediting of the bank account of the borrower client by the bank applies also to operations in granting credits by the banks in cases of insufficiency or absence of the monetary resources on the bank account of the client natural person (overdraft) if the appropriate condition is envisaged in the concluded agreement on the bank account or the deposit agreement.
The changes are also introduced in the procedure of return of the granted monetary resources by the borrower client and the payment of interest for them.
Registered in the Ministry of Justice of the Russian Federation on September 11, 2001. Reg. No. 2934.
The Regulation is to be published in the Herald of the Bank of Russia and is entered into force from November 1, 2001. The text of the Regulation is published in the Herald of the Bank of Russia on September 19, 2001, No. 57-58.

Order of the Ministry of Finance of the Russian Federation No. 60 of August 2, 2001 on the Endorsement of the Regulation on Accounting Work PBU 15/01 "Registration of Loans and Credits and Their Servicing Expenses"

Endorses for the first time the Regulation on the registration of loans and credits and their servicing expenses (PBU 15/01). The PBU sets forth the rules of building up in accounting work of information on the expenses pertaining to the fulfillment of obligations under received loans and credits (including commodity and commercial credits) including attraction of borrowed resources by issue of promissory notes, issue and sale of bonds for organizations being legal entities according to the legislation of the Russian Federation (other than credit organizations and budget-supported organizations). The Regulation does not apply to interest-free loan agreements and state loan agreements. Introduces the notion of "investment assets". These include objects of fixed assets, property complexes and other similar assets requiring much time and purchasing and/or construction expenses. The Regulation specifies that expenses under received loans and credits referring directly to the purchase and/or construction of invest ment assets must be included in the cost of these assets and be redeemed by accrued amortization. Expenses under other loans and credits must be regarded as expenses of the period when they were made.
The Order is entered into force from January 1, 2002.

Decision of the State Statistics Committee of the Russian Federation No. 56 of August 3, 2001 on the Selected Pilot Investigation of the Volumes of Commodities Imported by Natural Persons

Provides for the carrying out of the pilot investigation from September through December 2001 with the goal of determination of the numbers of natural persons bringing commodities from abroad to sell them on the territory of the Russian Federation and determination of the main routes of "commercial" tours. The investigation is arranged by filling out the forms endorsed in the Decision by tourist and air companies arranging charter flights.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. VG-6-03/661 of August 29, 2001 on the Procedure of Calculation of the Value Added Tax and Drawing Up Invoices for the Sales of the Special Regional Stamp for Labeling Alcoholic Pro

Explains that the amounts of the value added tax indicated in the invoices issued by the Department of the Ministry of Taxes and Revenues of the Russian Federation for the subject of the Russian Federation with the organization producing alcoholic items and/or wholesale organization having the permission to institute excise duty warehouse are accepted for exemption in compliance with the generally established procedure.

Decision of the Government of the Russian Federation No. 676 of September 17, 2001 on the University Complexes

Sets forth that a university complex may be created on the basis of a university or academy to unite educational institutions implementing educational programs of various levels, other institutions and non-commercial organizations or their separate structural divisions. The complexes as single legal entities shall be created, reorganized and liquidated by the Government of the Russian Federation.

Decision of the Government of the Russian Federation No. 675 of September 17, 2001 on the Tied Federal Program "Housing" for the Years 2002-2010

The program continues reforms in the housing sphere initiated in the framework of the tied state program "Housing" approved by the Decision f the Government of the Russian Federation No. 595 of June 20, 1993 and the main directions of the new stage of implementation of the tied state program "Housing" approved by the Decree of the President of the Russian Federation No. 431 of March 29, 1996.
It is planned to enhance, in the period from 2002 through 2010, the tied social aid to the population pertaining to the payment for the housing and communal services and to develop financial mechanisms providing for the opportunities of purchase of the housing for the citizens with sufficient resources, as well as support of low-income citizens in improvement of the housing conditions at the expense of the local budgets within specified social standards. The given measures are planned for implementation by creation of subsidy-free mechanisms of financing of the maintenance of the housing fund, termination of cross-subsidizing of tariff rates for communal services and other.
Implementation of the program will permit to ensure affordability of the purchase of the housing, with the average cost of a standard 54 square meter apartment being equal to the average total monetary income of a three-member family for three years. It is planned to reduce, by 2010, the waiting time for the social housing for the low-income citizens from 15-20 years to 5-7 years.

Letter of the Ministry of Taxes and Revenues of the Russian Federation and the Savings Bank of the Russian Federation Nos. FS-8-10/1199, 04-5198 of September 10, 2001 on the New Forms of Payment Documents for the Transfer of Taxes (Revenues), Penalties an

Introduces the new forms of payment documents for the transfer of taxes (revenues), penalties and fines by natural person taxpayers through separate structural divisions of the Savings Bank of the Russian Federation. Form PD (tax) is recommended for payments of taxes, penalties and fines by natural person taxpayers to the budget system of the Russian Federation.
If the mentioned form may not be accepted by a structural division of the Savings Bank of the Russian Federation because of the incompatibility of its size to the printing device, the payer is offered to fill out Form PD-4sb (tax). The forms are introduced 4 months after the day of signing of the Letter.

Decision of the Government of the Russian Federation No. 677 of September 17, 2001 on the Amendments to the Regulation on the Ministry of the Russian Federation for Printing, TV and Radio Broadcasting and Means of Mass Communication

Specifies the authority of the Ministry of the Russian Federation for Printing in the implementation of the measures of state support to mass media, financing of budget-supported organizations in its sphere of reference and control over the use of the resources of the federal budget for their designated purposes.

Order of the Ministry of Internal Affairs of the Russian Federation, Ministry of Finance of the Russian Federation and the Ministry of Transport of the Russian Federation No. 708/61n/126 of August 3, 2001 on the Endorsement of the Normative Legal Acts Pre

Endorses the procedure of fixing the amounts of payment for the state technical inspection of transport vehicles and procedure of collection and distribution of received resources. Differentiated amounts of payment, including those collected on beneficial terms, are fixed by the bodies of state power of the subjects of the Russian Federation. The payment includes the free price of the tickets for the state technical inspection, expenses for transportation, storage, registration and handing out of the special products (that must not be greater than Rbl 36), the cost of works in the checking of the technical condition of the transport vehicles.
Registered in the Ministry of Justice of the Russian Federation on September 19, 2001. Reg. No. 2940.

Instruction of the Central Bank of Russia No. 100-I of August 29, 2001 on the Accounts of the Resident Natural Persons in the Banks outside the Russian Federation

Specifies the cases and terms of opening of accounts in foreign currencies in foreign banks by resident natural persons, as well as the procedure of money transfer to the mentioned accounts through authorized banks.
The accounts are opened by residents for the purposes other than entrepreneurial activities. The resident may use the monetary resources entered on the accounts for currency operations pertaining to capital transfers.
The Instruction lists the states with foreign banks and their branches where the resident may open accounts. The opening (closing) of an account must reported by the resident according to the attached form to the tax body at the place of his residence no later than within one month from the day of opening (closing) of the account.
Registered in the Ministry of Justice of the Russian Federation on September 14, 2001. Reg. No. 2937.
The Instruction is entered into force ten days after publication in the Herald of the Bank of Russia. The text of the Instruction was published in the Herald of the Bank of Russia on September 19, 2001. No. 57-58.

Decision of the Government of the Russian Federation No. 680 of September 18, 2001 on the Amendments to the Decision of the Government of the Russian Federation No. 495 of July 6, 2001

Creates the State Water Service, State Forestry Service, State Geological Service, State Environmental Protection Service, State Control Service in the Sphere of Use of Natural Resources and Ecological Safety in the Ministry of Natural Resources and its territorial divisions.

Decision of the Government of the Russian Federation No. 672 of September 12, 2001 on the Endorsement of the Procedure of Distribution of Incomes from the Use of Federal Immovable Property outside the Russian Federation

The mentioned incomes (after transfer of all payments and deductions) are allocated for the maintenance and operation of immovable property, activities of the enterprise in charge of the property management abroad and its plenipotentiary representation offices abroad, capital and current repair and other expenses providing for the proper condition of the objects of the federal immovable property except for construction of new objects.

Decision of the Government of the Russian Federation No. 630 of August 28, 2001 on the Tied Federal Program "Development of the Uniform Educational Environment (Years 2001- 2005)"

Plans to improve, in the mentioned period, the quality of education in all regions of Russia, preserve, develop and efficiently use the scientific and pedagogical potential of the country and other. Implementation of the program will enable the access of the students and teachers to high-quality local and network educational information resources, switchover to the open educational system, creation of the system of methodology support for the teachers of educational institutions of all levels. The number of computers in the secondary educational institutions is planned to be increased to one per 80 students. Special attention is paid to the creation and expansion of electronic libraries as a way of accumulation and dissemination of information and methodology resources.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-24/70 of August 23, 2001 on the Strict-Reporting Documents in Monetary Payments with the Population

When monetary payments are made without cash registers, the organizations must get strict-reporting documents complying with endorsed forms. If necessary, the forms may include the requisites corresponding to the type of activities of the organization. In this case, all envisaged requisites are left unchanged, removal of individual requisites is not allowed. If some of the lines are not filled out because of the absence of the appropriate indicators with the organization, a dash is entered in the line.
The formats of the endorsed strict-reporting documents are recommendatory and may change. The design and layout of the strict reporting documents are determined by the organization independently as a rule.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-21/292 of August 20, 2001 on the Amendments to the Instruction of the State Tax Service of Russia No. 33 of June 8, 1995 on the Procedure of Calculation and Payment to the Budg

Introduces from January 1, 2002 Amendments No. 6 to the Instruction of the State Tax Service of Russia No. 33 of June 8, 1995 on the procedure of calculation and payment to the budget of the property tax for enterprises. Endorses the forms of calculation of the property tax for enterprises at the place of location of the organization and its separate division. The forms provide for the calculation of the cost of the property, including the one purchased on beneficial terms, as well as provide other information and estimates. The Order specifies that the mentioned estimates of the tax and the average annual cost of the property for the reported period are presented by the enterprises to the tax bodies at the place of location of both the organization and its separate divisions.
Accounts reflecting the taxable base in the assets part of the balance sheet proceeding from the cost of fixed assets, non-material assets, stocks and expenses are being brought in compliance with the new Chart of Accounts.

Information Letter of the Central Bank of Russia No. 2 on the Issues of Application of the Instruction of the Bank of Russia and the State Customs Committee of Russia No. 91-I and 01-11/28644 of October 4, 2000 on the Procedure of Currency Control over th

The explanation reflects the issues pertaining to the determination of the date of importation of the imported commodities to the customs territory of the Russian Federation, importer duty to present to his bank a copy of the cargo customs declaration for commodities cleared earlier by presenting a photocopy of the certificate of the import deal to the customs body and other.
The Letter explains, in particular, opportunities of effecting payments for the imported commodities from the account of the resident third party not being the importer in the presence of the appropriate permission of the Bank of Russia.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/06-5386 of July 27, 2001 on the Registration of Insurer Expenses

Explains the procedure of registration in accounting work and reports of amounts of expenses made by the insurers paying insurance contributions and the uniform social tax and not taken into account as a result of the checks.
The procedure of registration of excluded amounts in the estimate sheet of the resources of the Social Insurance Fund varies depending on whether the excluded expenses were made before or after January 1, 2001.
If the amounts of such expenses made by the insurer are transferred to the accounts of executive bodies of the Fund other than through accounts of the federal treasury bodies, the given transfers are returned to the payer as "received erroneously". Subsequently, these amounts are to be transferred through accounts of the federal treasury bodies.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. VG-3-01/340 of September 10, 2001 on the Endorsement of the Methodology Recommendations on the Procedure of Calculation and Payment of the Value Added Tax in Product Sharing Agreeme

Explains the particulars of calculation and payment of the value added tax in product sharing agreements specified in Article 178 of the Tax Code of the Russian Federation. In particular, explains the procedure of presenting confirming documents exempting from VAT commodities, works, services intended for carrying out works under these agreements. The payment documents, initial registration documents and invoices are drawn up without separating appropriate VAT amounts, with appropriate signature or stamp "Without VAT" being placed on the mentioned documents.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. VG-6-03/594@ of August 1, 2001 on the Application of Subitem 2 of Item 2 of Article 188 of the Tax Code of the Russian Federation

Organizations selling transported (supplied) gas directly to end users avoiding gas distribution organizations - when they determine the taxable base for the excise duty tax for natural gas - should exclude the tariff rates for the services in gas transportation over distribution mainlines endorsed by the Federal Power Supply Commission of the Russian Federation from the cost of sold (transferred) products calculated from applied prices (however, not less than the state-regulated prices).

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. 05-2-12/832-9027 of July 9, 2001 on the Uniform Social Tax (Contribution)

Calculated material benefit from employer payment for the cost of the meals of the employee engaged in the types of activities not switched over to the uniform imputed income tax and/or members of his family is subject to the uniform social tax with the employer regardless of the sources of payment for the meals.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. 14-3-04/1279-T890 of July 4, 2001 on the Responsibility of Independent Entrepreneur for the Failure to Submit the VAT Declaration

If an independent entrepreneur fails to present within specified time limits of 180 days or less the VAT declaration with the zero amount of payment, the taxpayer is subject to the minimum amount of fine of Rbl 100.
In case of presentation of the declaration upon expiry of the 180 day time limit with the zero tax amount not due for payment, the tax sanction is not applied, because it does not contain indication of the minimum amount of the fine.
Exempted from responsibility is the entrepreneur having failed to present declarations for January and February 2001 with receipts in March without the value added tax and the sales tax exceeding Rbl 1 million in case of presentation before April 20, 2001 of the declaration for the period from January through March and payment of the amounts of the tax in full amount.

Decree of the President of the Russian Federation No. 1148 of September 24, 2001 on the Draft in October-December 2001 of the Citizens of the Russian Federation for the Military Service and Discharge from the Military Service of the Draft Servicemen

Drafts from October 1 through December 31, 2001 for military service the citizens of the Russian Federation 18 to 27 years of age not being in the reserve and falling due for military service in the amount of 194,824 persons.

Decision of the Government of the Russian Federation No. 684 of September 24, 2001 on the Amendment to the Regulation on the Federal Service of Geodesy and Cartography of Russia

The Federal Service of Geodesy and Cartography of Russia is entitled to work out and endorse normative legal acts within their sphere of reference.

Decision of the Government of the Russian Federation No. 682 of September 24, 2001 on the Amendments to the Regulation on the Ministry of the Federation, National and Migration Policy of the Russian Federation

Includes in the Ministry of the Federation, National and Migration Policy of the Russian Federation representation offices abroad with the status of the territorial body. The Ministry is entitled to introduce proposals to open such representation offices abroad.

Direction of the Central Bank of Russia No. 1030-U of September 10, 2001 on the Procedure of Carrying Out Currency Operations Pertaining to Receiving and Return by Resident Legal Entities of Credits and Loans in Foreign Currencies Provided by Non-Resident

Permits to enter without restrictions foreign currencies to the bank accounts of resident legal entities from non-residents as credits (loans) under credit contracts (loan contracts), as execution of their obligations under credit contracts and as execution of obligations under the contracts backing the credit contracts. Also permits to write off without restrictions in favor of non-residents foreign currencies as execution of the above obligations.
The specified notification procedure of carrying out currency operations does not apply to the receiving and return of credits (loans) by issue, placing and redemption of securities in foreign currencies and to currency operations pertaining to receiving and return of credits (loans) by authorized banks.
The Direction is entered into force from October 1, 2001.

Decision of the Government of the Russian Federation No. 691 of September 26, 2001 on the Procedure of Rendering Humanitarian Aid (Assistance) to the Russian Federation

Specifies the list of commodities (products) subject to excise duty taxes which may not be qualified as humanitarian aid. In particular, such commodities include semi-finished products, minced meat and fish, meat mechanically boned, as well as used clothes, footwear and linen, except for those sent to state and municipal organizations and institutions of social protection of population, public health, education, criminal and execution system financed out of budgets of all levels.

Decision of the Government of the Russian Federation No. 686 of September 24, 2001 on the Endorsement of the Regulation on the Control over the Foreign-Trade Activities Pertaining to Chemicals, Equipment and Technologies That May Be Used in Creation of Ch

Defines the procedure of implementing control over the foreign-trade activities pertaining to the products included in the list of chemicals, equipment, and technologies that may be used in creation of chemical weapons and subject to export control endorsed by the Decree of the President of the Russian Federation No. 1082 of August 28, 2001.
The Regulation is obligatory for execution by all Russian participants of the foreign-trade activities with respect to the chemicals, equipment and technologies mentioned in the List.
Foreign trade operations are carried out on the basis of single or general licenses issued by the Ministry of Economy and Development. The Decision lists the documents necessary for obtaining single licenses and the grounds for obtaining general licenses. The drawing up of a single license is charged at Rbl 3,000, the general license - at Rbl 15,000. The Decision lists the cases when the drawing up of the license is not required.
The Decision is entered into force from December 1, 2001.

Direction of the Central Bank of Russia No. 1034-U of September 17, 2001 on the Amendment to the Direction of the Bank of Russia No. 500-U of February 12, 1999 on the Enhancing of the Currency Control by Authorized Banks over the Legality of Currency Ope

The amendment is introduced in the procedure of imposing restrictions on the operations of purchase and sale of foreign currencies in cash and non-cash forms - now, such order may be issued by the territorial institutions of the Bank of Russia.

Direction of the Central Bank of Russia No. 1035-U of September 24, 2001 on the Rouble Equivalent of the Minimum Amount of the Registered Capital Necessary for Creation of a Credit Organization and the Amount of Own Resources (Capital) of the Bank Request

The rouble equivalent of the registered capital of a created bank, except for the branch of a foreign bank, in the mentioned period shall amount to at least Rbl 125,150,000 (earlier, Rbl 25,030,000), of a non-banking credit organization - at least Rbl 12,515,000 (earlier, Rbl 2,550,000). The amounts were reduced for the branch of a credit organization of a foreign bank and the bank requesting the general license for bank operations.
The Direction is entered into force from September 27, 2001 and remains in effect until September 30, 2001 inclusive.

Decision of the Government of the Russian Federation No. 695 of September 27, 2001 on the Amendments to the List of the Regions of the Far North and Similar Localities with Restricted Time of Delivery of Cargo (Products) Endorsed by the Decision of the Go

Extends the list of the regions of the Far North and similar localities with restricted time of delivery of cargo (products) to include the villages of the some of the regions of the Republic of Altay, Republic of Tyva, Khabarovsk Territory, Murmansk, Sakhalin, Tomsk and Perm Provinces, Khanty-Mansiysk and Ust-Ordynsky Buryat Autonomous Districts

Direction of the Central Bank of Russia No. 1033-U of September 17, 2001 on the Amendments to the Regulation of the Bank of Russia No. 76-P of May 14, 1999 on the Temporary Administration for the Management of the Credit Organization

The time period for assigning the temporary administration is increased from 6 to 9 months. The Bank of Russia may prolong the time of work of the temporary administration for not more than three months. The total time of work of the temporary administration may not be greater than 12 months. The temporary administration assigned by the Bank of Russia after the revocation of the license for bank operations of the credit organization carries out its activities from the moment of its assigning till the moment of assigning of the liquidator or the moment of assigning of the receiver.
The Direction regulates the actions of the temporary administration in invalidation of the deals concluded by the credit organization before assigning the temporary administration.
The present Direction is entered into force from the day of its publication in the Herald of the Bank of Russia. The Direction is published in the Herald of the Bank of Russia on September 26, 2001, No. 59.

Instruction of the Central Bank of Russia No. 101-I of September 10, 2001 on the Procedure of Registration by Authorized Banks of Currency Operations of Residents Pertaining to Credits and Loans in Foreign Currencies Received from Non-Residents and to Loa

Sets forth the procedure of registration by authorized banks of currency operations pertaining to credits and loans in foreign currencies received by residents from non-residents, loans in foreign currencies granted by residents to non-residents and return of the mentioned credits and loans.
Lists currency operations covered by the present Instruction.
Specifies the form of the document (information on the credit contract) presented by the resident to the authorized banks and procedure of presenting the given information and other necessary information, as well as the procedure of registration by the borrower (lender) bank of currency operations on the basis of the credit contract and responsibility for the violation of the requirements of the present Instruction.
The Instruction is published in the Herald of the Bank of Russia on September 26, 2001, No. 59, and is entered into force from October 1, 2001.

Decree of the President of the Russian Federation No. 1156 of September 28, 2001 on the Amendments to the List of Dual-Purpose Commodities and Technologies Export of Which is Controlled Endorsed by the Decree of the President of the Russian Federation No. 1268 of August 26, 1996 on the Control over the Export from the Russian Federation of Dual-Purpose Commodities and Technologies

Amends the list of dual-purpose commodities and technologies export of which is controlled. The Decree is entered into force three months after the day of its official publication. The text of the Decree is published in Rossiyskaya Gazeta on October 2, 2001.

Decision of the Government of the Russian Federation No. 699 of October 1, 2001 on the Procedure and Terms of Restructuring of the Debts in Insurance Contributions to the State Social Non-Budgetary Funds, Accrued Penalties and Fines Available with Organizations as of January 1, 2001

The Decision is adopted pursuant to Article 20 of the Federal Law No. 118-FZ of August 5, 2000 on the entering into force of Part 2 of the Tax Code of the Russian Federation and amendments to some of the legislative acts of the Russian Federation on taxes stating that the Government of the Russian Federation is to define the procedure and terms of restructuring of the debts in contributions to the state social non-budgetary funds, accrued penalties and fines available with organizations as of January 1, 2001.
According to the endorsed procedure, the organizations must submit appropriate applications before January 1, 2002 for the tax bodies to take the decision on the restructuring. For organizations having failed to redeem the debt or having failed to submit the application for the restructuring of the debt before January 1, 2002, the tax bodies will take measures to collect it including initiation of the bankruptcy proceedings.

Decision of the Government of the Russian Federation No. 698 of October 1, 2001 on the Endorsement of the Regulation on the Building Up and Use of the Federal Fund of Seeds of Agricultural Plants

Defines the procedure pertaining to providing supplies, servicing, storage and release of seeds from the federal fund of seeds of agricultural plants.
The seeds fund is built up through the purchase (supplies) of the seeds of agricultural cultures for the state federal needs. The fund is built of home-grown seeds having the certificates confirming the brand and sowing properties of the seeds. The purchase of foreign-grown seeds is permitted when the growing of similar types of seeds in the Russian Federation is impossible, insufficient or not expedient economically.
The Decision describes the authority of the Ministry of Agriculture of the Russian Federation being the main administrator of the resources of the federal budget allocated for the building up and use of the seeds fund.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-09/319 of August 31, 2001 on the Endorsement of the Procedure of Defining the Particulars of Registration of the Largest Russian Taxpayer Organizations

Article 80 of the Tax Code of the Russian Federation grants the right of defining the particulars of registration of the largest taxpayers to the Ministry of Taxes and Revenues of the Russian Federation. The procedure endorsed by the present Order regulates the procedure of registration of the given category of taxpayers in the interregional inspections of the Ministry of Taxes and Revenues of Russia for the largest taxpayers. The Order specifies the procedure of interaction of such inspections with "ordinary" inspections of the Ministry of Taxes and Revenues of Russia where the largest taxpayers are registered for the reasons specified in the Tax Code of the Russian Federation. Endorses the forms of the notification of the registration in the tax body as the largest taxpayer, as well as the certificate of registration as such.
Registered in the Ministry of Justice of the Russian Federation on September 25, 2001. Reg. No. 2950.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-09/303 of August 23, 2001 on the Notification of the Tax Body by a Participant of a Simple Partnership (Agreement on Joint Activities) of the Execution of Obligations in Calculation and Payment of the Whole of Excise Duty Accrued for the Operations Carried Out in the Framework of the Simple Partnership (Agreement on Joint Activities)

Sets forth that organizations and independent entrepreneurs participating in a simple partnership and executing obligations in calculation and payment of the whole of excise duty tax accrued for the operations carried out in the framework of joint activities shall send notifications of the execution of the given obligations to the tax bodies at the place of location. The notifications are sent no later than the day of the first operation acknowledged by the object of excise duty taxation in compliance with Chapter 22 of the Tax Code of the Russian Federation. The Order provides the forms of the notifications.
The text of the Order is published in Rossiyskaya Gazeta on October 3, 2001. No. 192.
Registered in the Ministry of Justice of the Russian Federation on September 28, 2001. Reg. No. 2955.

Decision of the Ministry of Labor of the Russian Federation No. 66 of September 10, 2001 on the Application of the Decision of the RSFSR Council of Ministers No. 447 of August 28, 1991 on the Endorsement of the List of Professions and Positions of the Workers of Theaters and Other Theatrical and Entertainment Enterprises and Teams Whose Creative Work Provides for the Length-of-Service Pension Assigned According to the Rules of Article 82 of the Law of the Russian Federation on the State Pensions in the Russian Federation

Specifies that the work as an actor (actress) in theaters and other theatrical and entertainment enterprises and teams is included in the length of service providing for the right for the length-of-service pension as being equivalent to the work of an artist.
The text of the Decision is published in Rossiyskaya Gazeta on October 3, 2001, No. 192.
Registered in the Ministry of Justice of the Russian Federation on September 27, 2001. Reg. No. 2953.

Order of the Federal Service of the Land Cadastre of the Russian Federation No. P/166 of September 26, 2001 on the Regulation of Activities in the Keeping of the State Land Cadastre

Sets forth that control, regulation and other management authority pertaining to the organization of the keeping of the state land cadastre on the territory of the appropriate cadastral district falling within the sphere of reference of the Federal Service of the Land Cadastre of the Russian Federation is implemented through committees for land resources and land use of the appropriate subjects of the Russian Federation.
Executive functions in the keeping of the state land cadastre are implemented by the Federal Service of the Land Cadastre of the Russian Federation directly inasmuch as they pertain to the state land cadastre in Obshcherossiysky Cadastral District and through respective land cadastral chambers in the rest of cadastral districts.
The text of the Order is published in Rossiyskaya Gazeta on October 3, 2001, No. 192.
Registered in the Ministry of Justice of the Russian Federation on September 27, 2001. Reg. No. 2952.

Order of the Ministry of Finance of the Russian Federation No. 73n of September 10, 2001 on the Amendments to the Order of the Ministry of Finance of the Russian Federation No. 54n of June 15, 2000

Amends the Instruction on the annual, quarterly and monthly accounting reports of budget-supported institutions and other organizations financed out of the budget in compliance with the budget list.
Provides the new wording for the following forms: "The Balance Sheet of Execution of the Incomes and Expenses Estimate with Information on the Flow of Amounts of Financing from the Budget", "Report of Execution of the Incomes and Expenses Estimate for the Budget Resources", "Report of Execution of the Incomes and Expenses Estimate for Budget Resources in Foreign Currencies", "Report of Incomes and Expenses of the Tied Budget Fund", "Report of Execution of the Incomes and Expenses Estimate for Non-Budgetary Sources", "Certificate of the Residues of Resources Obtained from the Federal Budget", "Summary Certificate of the Residues of Resources Obtained from the Federal Budget".
The present Order is entered into force from the day of its signing. According to the Letter of the Ministry of Justice of the Russian Federation No. 07/9357 of September 24, 2001, the given Order does not need state registration (information is published in Finansovaya Rossiya on October 3, 2001, No. 36).

Letter of the State Customs Committee of the Russian Federation No. 21-12/36393 of September 7, 2001 on the Explanation of the Issues Pertaining to the Procedure of Registration of Participants of the Foreign Trade Activities

Explains that a secret organization with a "closed" balance sheet wishing to register in the customs bodies and obtain the registration card of a participant of the foreign trade activities must present to the customs body in charge of the registration the letter of the appropriate federal body of executive power in charge of the coordination and regulation of activities in the respective sphere confirming the secret status of the organization and information on its activities. Besides, such organization must send to the division of state secret protection and special documentary communication of the customs body in charge of the registration the balance report for the most recent reporting period with the note of adoption of the tax body.

Decision of the Government of the Russian Federation No. 706 of October 2, 2001 on the Partial Changes to the Decision of the Government of the Russian Federation No. 798 of July 12, 1999

Endorses the rate of the export customs duty for natural gas in gaseous condition (code according to the Foreign-Trade Commodity Nomenclature 2711 21 000 0) exported from the territory of the Russian Federation outside the member-states of the Customs Union agreements amounting to 5% of the customs cost, however, not less than euro 2.5 per 1,000 kg (earlier, 10% of the customs cost, however, not less than euro 5 per 1,000 kg).
The present Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 705 of October 1, 2001 on the Granting of Credits from the Federal Budget in 2001 for High-Efficiency Scientific and Technical Projects Having Commercial Significance

Sets forth that the credits allocated in 2001 from the federal budget for high-efficiency scientific and technical projects having commercial significance (budget credits) shall be granted in compliance with Articles 58 and 59 of the Federal Law on the federal budget for the year 2001 to Russian organizations regardless of their organizational and legal form (except for the state and municipal unitary enterprises, as well as budget-supported organizations) for which the scientific and/or scientific and technical activities envisaged in their constituent documents are the main ones.
Budget credits are granted on the contest basis. The selection is being done by the Ministry of Industry and Science of the Russian Federation.
Organizations receiving the budget credits shall conclude contracts on the budget credits with the Ministry of Finance of the Russian Federation. Before concluding the contract, the Ministry of Finance of the Russian Federation shall arrange a preliminary check of the financial standing of the recipient of the budget credit.

Decision of the Government of the Russian Federation No. 702 of October 1, 2001 on the Endorsement of the Lists of Positions and Occupations of the Workers of Professional Rescue Services, Professional Rescue Formations Providing the Right for the Special-Working-Conditions Pension and the Length-of-Service Pension

Endorses the list of positions and occupations of the persons having worked permanently as rescue workers in professional rescue services, professional rescue formations and having taken part in the elimination of emergency situations granting the right for the special-working-conditions pension and the list of positions and occupations of the workers granting the right for the length-of-service pension for the work as rescue workers in professional rescue services, professional rescue formations.

Order of the Ministry of Internal Affairs of the Russian Federation No. 800 of September 10, 2001 on the Amendments to the Order of the Ministry of Internal Affairs of Russia No. 297 of April 20, 1999

Amends the manual for the traffic patrol service of the State Traffic Inspection of the Ministry of Internal Affairs of the Russian Federation - the section on the actions of the worker of the traffic patrol service in cases of accidents. Regulates the actions of the worker of the traffic patrol service in case of an accident involving a vehicle carrying hazardous cargo.
The text of the Order is published in Rossiyskaya Gazeta on October 3, 2001, No. 192.
Registered in the Ministry of Justice of the Russian Federation on September 27, 2001. Reg. No. 2954.

Order of the Ministry of Transport of the Russian Federation and the State Customs Committee of the Russian Federation No. 131/832 of August 21, 2001 on the Procedure of Interaction of the Bodies of the Transport Inspection and the Customs Bodies of the Russian Federation in the Places of Importation and Exportation of Commodities and Transport Vehicles on the Russia-Belarus Part of the State Border of the Russian Federation

The mentioned Procedure specifies the sequence of actions of the bodies of the transport inspection of the Russian Federation and the customs bodies of the Russian Federation in transport and customs control and customs registration in the places of importation and exportation of commodities and transport vehicles originating in third countries on the Russia-Belarus part of the state border of the Russian Federation.
At entry (exit) of transport vehicles to the territory of the Russian Federation, the transport control is considered to be completed when the carrier (driver) gets the control ticket with the note of the taken decision indicating - on the reverse side - of the control weight of the transport vehicle and the method of its determination. The Order provides the form of the entry (exit) control ticket.
The customs control and customs registration begin after the end of the transport control and presentation by the Russian or foreign carrier (driver) to the personnel of the customs bodies of the control ticket at entry and the control ticket with the mentioned notes and information at exit respectively.
Registered in the Ministry of Justice of the Russian Federation on September 25, 2001. Reg. No. 2949.

Order of the State Customs Committee of the Russian Federation No. 888 of September 10, 2001 on the Requirements to the Description of Individual Categories of Commodities in Column 31 of the Cargo Customs Declaration

Specifies that the description of some of the commodities provided under Number 1 in Column 31 of the cargo customs declaration "Cargo Items and Description of the Commodity" must contain additional information besides other information envisaged in the Instruction on the procedure of filling out the cargo customs declaration endorsed by the Order of the State Customs Committee of the Russian Federation No. 848 of December 16, 1998.
Provides the list of commodities with special requirements to the description and information to be entered on an obligatory basis under Number 1 in Column 31 of the cargo customs declaration.
The present Order is entered into force 30 days after its official publication.
Registered in the Ministry of Justice of the Russian Federation on September 19, 2001. Reg. No. 2943.

Direction of the Central Bank of Russia No. 1036-U of September 25, 2001 on the Amendments to the Regulation of the Bank of Russia No. 137-P of April 12, 2001 on the Procedure of Building Up Reserves for Possible Losses by Credit Organizations

Elements of the estimate base not rated as obligations of the Russian Federation without the market value as of the date of reserve estimation in the absence of other risk factors are classified by the credit organization as risk group III.
Credit organizations shall draw up reports as of October 1, 2001 according to the Regulation of the Bank of Russia No. 137-P of April 12, 2001 on the procedure of building up reserves for possible losses by credit organizations in the wording of the present Direction.
The present Direction is published in the Herald of the Bank of Russia on October 3, 2001, No. 61, and is entered into force from October 1, 2001.

Decision of the Government of the Russian Federation No. 690 of September 25, 2001 on the Tied Federal Program "Seismic Security of the Territory of Russia (Years 2002-2010)"

The program specifies the measures permitting to reduce the risks in seismic regions, reduce the damage from destructive earthquakes, as well as prepare the residential settlements, transport, power supply and other objects for strong earthquakes. For this purpose, it is planned to arrange investigation and certification of the buildings and structures in seismic regions, development of the system of information support for seismic risk control and other. Fulfilling of the given measures will permit to build the economic mechanism of improving the level of safety for the population and reduce the expenses of the elimination of the consequences of the earthquakes.

Order of the Ministry of Finance of the Russian Federation No. 69n of September 4, 2001 on the Particulars of Application by Insurance Organizations of the Chart of Accounts of Financial and Economic Activities of Organizations and the Instruction for Its Application

Beginning with January 1, 2002, insurance organizations must apply the new Chart of Accounts taking into account the particulars and amendments specified in the Order. The Order introduces new accounts: 22 "Payments under Insurance, Coinsurance and Reinsurance Contracts", 77 "Settlements in Insurance, Coinsurance and Reinsurance", 92 "Insurance Premiums (Contributions)" and 95 "Insurance Reserves". The Order explains the rules of application of the mentioned accounts, specifies their correspondence with other accounts and defines the moment of entering of appropriate accounting records.
According to the statement of the Ministry of Justice of the Russian Federation No. 07/9465-AK of September 25, 2001, the present Order does not need state registration.

Order of the State Customs Committee of the Russian Federation No. 892 of September 12, 2001 on the Endorsement of the Regulation on the Customs Registration and Customs Control of Vessels Used for Merchant Shipping, As Well As Commodities Moved Across the Customs Border of the Russian Federation by These Vessels

Registered in the Ministry of Justice of the Russian Federation on October 1, 2001. Reg. No. 2958.
Defines the particulars of the customs registration and customs control of the vessels at arrival and departure and commodities transported by them (imported and exported). Lists the documents used during registration, in particular, declaration of cargo, stores, crew personal belongings, muster-roll, list of passengers and other. The customs registration is carried out in sea or river ports open for international cargo and/or passenger transportation for a certain period of time, which is different depending on the type of the vessel and its cargo carrying capacity.
The Order is entered into force 30 days after the day of its official publication.

Letter of the State Construction Committee of the Russian Federation No. N3-5343/10 of October 3, 2001 on the Procedure of Determination of the Estimated Cost of Construction of Objects Financed at the Expense of the Federal Budget in Moscow

For the newly launched objects built at the expense of the resources of the federal budgets, the estimation documentation and estimates for the carried out works should be fulfilled using the resource method, i.e. using GESN-2001 in the current level of prices determined for the particular construction project independently.
The particulars of the pricing policy are taken into account in adjusting the GESN-2001 proceeding from the specific construction conditions and the cost of material and labor resources. The Moscow Territorial Estimate Normatives (MTSN81-98) that had been worked out are not based on methodology and normative documents of the State Construction Committee of the Russian Federation and may not be registered as the regional estimate and normative basis.

Ruling of the Supreme Court of the Russian Federation No. KAS 01-325 of September 6, 2001 on the Restitution of the Decision of the Supreme Court of the Russian Federation No. GKPI 2001-916 of July 24, 2001

Challenges Paragraph 2 of Item 12 of the Rules of keeping of the logbook of received and issued invoices, books of purchase and books of sales for the purposes of calculation of the value added tax. According to this item, the tax exemption in construction and erection works carried out for own use applies to tax amounts calculated by the taxpayer for the cost of the given works less the amounts of tax presented to him by the seller of commodities (works, services).
According to the applicant, the cited norm envisages a procedure of determination of the tax exemptions in such works different from the one specified in the Tax Code of the Russian Federation permitting to reduce illegally the amount of tax exemption.
The Supreme Court has ruled that the challenged provision of the Rules actually reproduces the procedure of calculation of the amounts of value added tax and the procedure of application of tax exemptions fixed in Item 6 of Article 171 and Item 1 of Article 173 of the Tax Code of the Russian Federation. Tax amounts paid out to the seller are rated as independent exemptions. Their preservation in the calculated tax amounts for the carried out erection works would lead to double exemption of the same amounts.
The argument of the appeal stating that the challenged provision of the Rules imposes on the taxpayer the duty to issue invoices not envisaged in the law is not correct. The duty of the taxpayer to draw up and issue invoices, keep the logbook of them is envisaged in Item 3 of Article 168, Item 3 of Article 169 of the Tax Code of the Russian Federation.
The challenged provisions are in line with the Tax Code of the Russian Federation, do not violate the rights and interests of the applicant protected by the law thus proving correct the refusal of the court to satisfy the claim.

Decision of the Chief State Sanitary Physician of the Russian Federation No. 23 of September 7, 2001 on the Entering into Force of the Sanitary Rules

Beginning with January 1, 2002, enters into force the new sanitary and epidemiological requirements to trade organizations regardless of the from of ownership and circulation of edible raw materials and foodstuffs. Institutes preventive measures against occurrence and dissemination of infectious and non-infectious diseases. Defines the requirements to the location, outfit, layout, sanitary and technical condition, maintenance of trade organizations selling edible raw materials and foodstuffs.
Introduces stricter rules of accepting, storage, selling, transportation of foodstuffs. Introduces the requirements to the microclimate in stationary organizations of retail trade network, personal hygiene of employees.
Registered in the Ministry of Justice of the Russian Federation on September 28, 2001. Reg. No. 2956.

Decree of the President of the Russian Federation No. 1185 of October 4, 2001 on the Commission of the President of the Russian Federation for Preliminary Consideration of Candidate Judges of the Federal Courts

The created Commission is a consultative body under the auspices of the President of the Russian Federation ensuring the implementation of the constitutional authority of the President of the Russian Federation to assign the judges of the federal courts. The Commission considers the materials for the candidate judges of the Constitutional Court of the Russian Federation, judges, including the chairmen and deputy chairmen, of the Supreme Court of the Russian Federation, the Higher Arbitration Court of the Russian Federation, military courts, federal arbitration courts of districts and other courts.
The Decree is entered into force from the day of its signing.

Order of the Federal Fund of Obligatory Medical Insurance No. 52 of September 21, 2001 on the Measures to Carry Out the Restructuring of the Debts of the Payers of Insurance Contributions for Obligatory Medical Insurance of Unemployed Population as of January 1, 2001

Endorses the Instruction on the procedure of checking of the timely transfer by the payer in full amount of insurance contributions for obligatory medical insurance of unemployed population to the territorial fund of obligatory medical insurance and the forms of documents necessary to check the timely transfer of the mentioned contributions.
The checking of the timely transfer by the payer of insurance contributions in full amount is arranged at the place of location of the payer of insurance contributions to the territorial fund of obligatory medical insurance. The Order specifies the right of the authorized officials to demand from the payer additional information, get explanations and documents confirming the correctness of calculation and timely payment of insurance contributions.
Registered in the Ministry of Justice of the Russian Federation on October 5, 2001. Reg. No. 2964.

Order of the State Customs Committee of the Russian Federation No. 895 of September 13, 2001 on the Amendments to the Order of the State Customs Committee of Russia No. 392 of June 15, 1998

Changes the procedure of licensing and control over the activities of the customs broker by the customs bodies. The changes are introduced in the note to the form of the license for the customs broker activities pursuant to the switchover to the eight-digit system of encoding of the customs bodies and their structural divisions.
The Order is entered into force from January 1, 2002.
Registered in the Ministry of Justice of the Russian Federation on October 2, 2001. Reg. No. 2961.

Order of the State Customs Committee of the Russian Federation No. 898 of September 14, 2001 on the Amendments to the Order of the State Customs Committee of Russia No. 174 of March 26, 1996

Changes the form of the permission for conditional release for free circulation of commodities used in the making of the technical machinery items supplied for export. The changes are introduced pursuant to the switchover to the eight-digit system of encoding of the customs bodies and their structural divisions.
The Order is entered into force from January 1, 2002.
Registered in the Ministry of Justice of the Russian Federation on October 2, 2001. Reg. No. 2959.

Order of the Ministry of Finance of the Russian Federation No. 249 of September 17, 2001 on the Procedure of Implementation of State Control over Export from the Russian Federation and Import to the Russian Federation of Precious Metals

Sets forth the rules of implementation of state control when precious metals are moved across the border of the Russian Federation. The state controllers shall check the correspondence of the moved commodities to information of accompanying documents, the sources of origin of the exported precious metals and the justification of the determination of their total cost. If violations of the legislation of the Russian Federation are revealed during state control, respective materials are sent to the licensing and law enforcement bodies.

Order of the Ministry of Taxes and Revenues of the Russian Federation and the Ministry of Finance of the Russian Federation No. BG-3-10/345/74n of September 12, 2001 on the Procedure of Registration of Interest for Untimely Return of Overpaid (Collected) Amount of Tax (Revenue), As Well As the Interest for Untimely Reimbursement of the Amounts of the Value Added Tax

The mentioned interest returned by the federal treasury bodies of the Ministry of Finance of the Russian Federation to the taxpayers are registered in accounting records according to the code of classification of incomes of the budgets of the Russian Federation and according to the type of tax (revenue) for which the interest for untimely return (reimbursement) is accrued.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-04/370 of September 27, 2001 on the Implementation of Subitem 2 of Item 1 of Article 219 of the Tax Code of the Russian Federation

Endorses the form of the certificate of payment for the education to present to the tax bodies of the Russian Federation to get the social tax exemption for the income tax from natural persons and procedure for filling it out.
The certificate is filled out by all educational institutions having the license for educational activities regardless of the agency subordination and form of ownership. The certificate is issued after the end of the tax period in which natural persons paid for the education on the basis of the contract of the natural person with the educational institution and payment documents (receipts to cash checks, strict reporting forms, receipts of cash registers, bank payment documents) at the demand of the given persons.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. SA-6-05/687 of September 6, 2001 on Individual Issues of Tax Control over Observation of the Tax Legislation Pertaining to the Payment of the Uniform Social Tax (Contribution) by Employer Taxpayers Incorporating Separate Divisions

Organizations incorporating separate divisions and having decided to switch over to the centralized payment of the uniform social tax shall present the register of their separate divisions to the tax body at the place of their location. The tax body having received the register shall report it within 3 days to the tax bodies at the place of location of the separate divisions.
The Letter specifies the procedure of closing by these tax bodies of the personal accounts for the uniform social tax (contribution) for the separate divisions of organizations. If there is inconsistency in the indicators of the consolidated reports for the whole of the organization and the reports of the separate divisions, on-site tax checks of the organization are to be arranged together with the checks of its separate divisions.

Decision of the Government of the Russian Federation No. 720 of October 11, 2001 on the Endorsement of the Average Monthly Earnings in the Country for the III Quarter of 2001 for Calculation and Increase of the State Pensions from November 1, 2001

The average monthly earnings in the country for the III quarter of 2001 for the purposes of calculation and increase of state pensions does not change and is fixed to amount to Rbl 1,671.

Decision of the Government of the Russian Federation No. 719 of October 11, 2001 on the Endorsement of the Procedure of Granting Leaves to Employees Having Adopted a Child

Endorses the new procedure of granting leaves to employees having adopted a child to replace the one specified in the Decision of the Government of the Russian Federation No. 865 of July 30, 1999.
Envisages the new opportunity of granting the child care leave before the child reaches 3 years of age. The leave is fixed in calendar days. Women having adopted a child may get maternity leave for the period from the day of adoption to 70 days from the day of birth of the child, and in case of adoption of two or more children simultaneously, 110 calendar days from the day of birth.
Simplifies the procedure of getting the leave. To get it, the employee submits application for the leave at the place of work and presents the document confirming the employee right for it. Such document may be a court ruling confirming the adoption of a child (children) or the certificate of birth of the child (children). Earlier, it was necessary to present both of the mentioned documents.
An adoption allowance is assigned and paid out for the period of the leave according to the procedure and in the amount fixed for the maternity allowance.

Letter of the Pension Fund of Russia No. VP-09-25/-7938 of October 1, 2001 on the Essential Terms of Contracts of the Shared Participation in Construction

Explains that a contract of shared participation in construction should be qualified as a contract of simple partnership, thus, the item of the contribution of the parties being an essential one. The terms of the contract must define clearly the amount of the contributions in monetary terms and define the shares of the parties in accordance with the amount of contributions. The terms of the contract of the shared participation in construction may not envisage the "price of the contract", because neither of the parties is buying commodities, works or services from the other one. Otherwise would be in violation of the essence of the contract of the given type.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. SA-6-05/708 of September 17, 2001 on the Taxation of Compensations to Persons Engaged in Slave and Forced Labor for the National Socialist Regime

Compensations to former laborers and persons having suffered from other persecution during the national socialist regime in Austria paid out through the "Fund of Mutual Understanding and Reconciliation", fund "Memory, Responsibility and the Future" are exempted from the uniform social tax (contribution).

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. 18-1-04/1057-R027 of June 9, 2001 on the Penalties for the Arrears Accrued with the Taxpayer

Arrest on the property or monetary resources of the taxpayer being a defendant in a civil or arbitration case imposed by a judge or court is the grounds to exempt from penalties for the amount of arrears of the taxpayer.
Arrest on the taxpayer property imposed by an investigator according to the procedure specified in the Criminal Procedural Code of the Russian Federation to ensure a civil action or a possible property confiscation may not serve as grounds to exempt from penalties the amount of arrears of the taxpayer.

Decision of the Government of the Russian Federation No. 715 of October 11, 2001 on the Improvement of the Mechanism of State Regulation of Tariff Rates for Communication Services

Defines the goals, principles and mechanism of state regulation of tariff rates for the services of the public tele- and postal communication at the internal market of the Russian Federation provided by communication operators included in the register of subjects of natural monopolies in the sphere of communication.
Elements of cross-subsidizing are preserved for the regulated services of postal communication, rural telephone communication for the population and telegraph communication. Other tariff rates must provide for the reimbursement in full amount of economically substantiated expenses and include normative profit.
The Decision lists the communication services with the state regulation of tariff rates at the internal market of the Russian Federation being vested in the Ministry for Antimonopoly Policy of the Russian Federation.
The authorized bodies must work out and endorse within 3 months methodology recommendations to estimate economically substantiated expenses and normative profit for the regulated communication services and the method of tariff determination using the marginal pricing technique.

Decision of the Government of the Russian Federation No. 712 of October 11, 2001 on the Application of Paragraph 4 of Item 1 of the Decision of the Government of the Russian Federation No. 936 of August 25, 1999 to Children of Servicemen, Personnel of the Ministry of Internal Affairs, Institutions and Bodies of the Criminal Execution System Killed (Missing) in 1994-1997 While Fulfilling the Tasks in the Armed Conflict of Non-International Nature in the Chechen Republic

Beginning with January 1, 2002, the children of the mentioned employees will get allowance of Rbl 200 from the federal bodies of executive power in charge of the pension support at the place of getting the lost-breadwinner pension.

Decision of the Plenum of the Supreme Court of the Russian Federation No. 12 of October 10, 2001 on the Issue That Emerged during Application of the Federal Law on Joint-Stock Companies

While considering the cases of appeals against decisions of the bodies of management of a joint-stock company, the judge or court may not prohibit the general meeting of stock-holders, because this is in violation of Article 31 of the Constitution of the Russian Federation which guarantees the citizens of the Russian Federation the right to gather peacefully without armaments, to arrange meetings and demonstrations, marches and picketing, as well as violates the right of the stock-holders not appealing against decisions of the bodies of management of the joint-stock company to take part in the general meeting of stock-holders provided in the Federal Law on joint-stock companies (Articles 31, 32).

Order of the State Customs Committee of the Russian Federation and the Ministry of Taxes and Revenues of the Russian Federation No. 830/BG-3-06/299 of August 21, 2001 on the Enhancing of the Customs and Tax Control in Cases of Declaring of the Commodities under the Export Customs Regime

When placing the commodities under the export customs regime, the declaring party shall present to the customs bodies copies of invoices, copies of proforma bills received by the owner of exported commodities from the seller with the note of registration of the given copies in the tax bodies at the place of registration of the owner of such commodities. The copies of the mentioned documents are signed by the head and chief accountant and certified with the seal of the owner organization or singed by the independent entrepreneur while indicating the requisites of the certificate of his state registration.
The invoices and proforma bills are not presented by the organization owning the commodities if their production is the main type of activities of the given organization in the presence of confirmation of the tax body.
The given rules do not apply to commodities subject to export customs duty, including oil, stable gas condensate, natural gas exported under the export customs regime, except for the scrap and waste of ferrous and non-ferrous metals, as well hides and skins of animals, exported products of processing of commodities earlier placed under the customs regime of processing on the customs territory or processing under the customs control.
The Order is entered into force 30 days after the day of its official publication.
Registered in the Ministry of Justice of the Russian Federation on October 12, 2001. Reg. No. 2967.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-03/311 of August 27, 2001 on the Amendments to the Order of the Ministry of Taxes and Revenues of Russia No. BG-3-03/407 of November 27, 2000

Amends the declaration for the value added tax, declaration for the value added tax for operations subject to the zero tax rate and the Instruction for filling it out.
Registered in the Ministry of Justice of the Russian Federation on October 11, 2001. Reg. No. 2965.

Decision of the Plenum of the Supreme Court of the Russian Federation No. 11 of October 10, 2001 on the Amendments to Some of the Decisions of the Plenum of the Supreme Court of the Russian Federation

The amendments are introduced pursuant to the recognition as not complying with the Constitution of the Russian Federation by the Constitutional Court of the Russian Federation provisions of Part 2 of Article 266 and Item 3 of Part 1 of Article 267 of the RSFSR Code of Administrative Violations. The provisions of the mentioned articles excluded an opportunity of checking the legality and substantiation of a court ruling at the appeals of citizens by one more court instance authorized to correct a judicial error.

Report of the State Statistics Committee of the Russian Federation of October 17, 2001

In the third quarter of 2001, inflation index used to index the cost of fixed assets and other property of enterprises at sale for the purposes of determination of the taxable base is increased by 0.1% to amount to 102.4%.

Decree of the President of the Russian Federation No. 1230 of October 16, 2001 "Issues of the Structure of the Federal Bodies of Executive Power"

Abolishes the Ministry of the Federation, National and Migration Policy of the Russian Federation with its functions pertaining to the implementation of the migration policy being handed over to the Ministry of Internal Affairs of the Russian Federation. The rest of the functions of the abolished Ministry are handed over to the Ministry of Economy and Development of the Russian Federation.
The Decree is entered into force from the day of its official publication

Decision of the Government of the Russian Federation No. 717 of October 11, 2001 on the Tied Federal Program "Reduction of the Differences in the Social and Economic Development of the Regions of the Russian Federation (Years 2002-2010 and until Year 2015)"

The goal of the program is creation of favorable conditions for development of entrepreneurial activities and improvement of investment climate in the regions. Implementation of the planned measures will permit to reduce the differences in the social and economic development of the subjects of the Russian Federation in the level of the gross regional product in per capita figures taking into account the purchasing capacity and in per capita incomes 2 times by the year 2010 and 3 times by the year 2015.
It is planned to reduce the portion of population living below the poverty level by 15% in 2010 and by 25% in 2015.

Order of the Ministry of Finance of the Russian Federation No. 81n of October 4, 2001 on the Endorsement of the Instruction on the Registration of the Deals with Unprocessed Precious Stones

Sets forth the procedure of registration of the deals concluded on the territory of the Russian Federation pertaining to the transfer of the property right for the sorted unprocessed precious stones. The procedure is obligatory for execution by the subjects of extraction industry, other suppliers of unprocessed precious stones and the Russian processing organizations regardless of the from of ownership. The registration of the concluded deals varies depending on the subjects of the deal.
The procedure applies the deals concluded with special-size diamonds weighing 10.80 carats and more.
Registered in the Ministry of Justice of the Russian Federation on October 15, 2001. Reg. No. 2969.

Order of the Ministry of Finance of the Russian Federation No. 82n of October 5, 2001 on the Amendments to the Directions on the Procedure of Application of the Budget Classification of the Russian Federation Endorsed by the Order of the Ministry of Finance of the Russian Federation No. 38n of May 25, 1999

Amends the classification of incomes of the budgets of the Russian Federation and the list of types of expenses of the functional classification of expenses of the budgets of the Russian Federation.

Order of the Ministry of Finance of the Russian Federation No. 79n of September 28, 2001 on the Procedure of Entering into Force of the Order of the Ministry of Finance of the Russian Federation No. 73n of September 10, 2001

The changes and additions introduced in the Instruction on the annual, quarterly and monthly accounting reports of budget-supported institutions and other organizations financed out of the budget according to the budget list endorsed by the Order of the Ministry of Finance of the Russian Federation No. 73n of September 10, 2001 are entered into force beginning with reports for the 9 months of 2001.

Letter of the State Customs Committee of the Russian Federation No. 01-06/40220 of October 8, 2001 on the Customs Payments Collected from Transport Vehicles Imported by Natural Persons

Within the three-year maximum term of temporary import of transport vehicles by natural persons, the transport vehicle may be imported for the term of up to one year without paying the customs duties and taxes, with two extensions of the term of temporary import for one year each being permitted after paying 50% of the total customs payment at each extension.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. BK-6-07/728 of September 27, 2001 on the Procedure of Selling of the Remaining Alcoholic Products Made in the Russian Federation before June 1, 2001

Beginning with September 1, 2001, all sold alcoholic products must be labeled with special regional stamps, with alcoholic products being labeled with the stamp of the subject of the Russian Federation where these products are expected to be sold through retail sale or public catering network. Since the Tax Code of the Russian Federation does not contain conditions restricting the opportunities of sales of alcoholic products depending on production time, the mentioned requirement applies also to the products registered at the inventory of June 1, 2001.

Federal Law No. 135-FZ of October 17, 2001 on the Amendments to Article 103 of the Federal Law on the Federal Budget for the Year 2001 and to Appendix 34 of the Federal Law on the Federal Budget for the Year 2001

The Government of the Russian Federation provides state guarantees to the open-type joint-stock company Insurance Company of Moscow before the contest to insure the military risk of responsibility of Russian air carriers to third parties until December 1, 2001 in the amount of Rbl 30 billion. The procedure and cases permitting for effecting the state guarantees shall be determined by the Government of the Russian Federation. The given measures are taken pursuant to the terrorist acts in the USA and significant losses suffered by the air insurers.
The Federal Law is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 732 of October 17, 2001 on the Endorsement of the Rates of the Seasonal Duties for Raw Sugar Imported to the Territory of the Russian Federation

Increases the rates of the import customs duties for the raw sugar (codes according to the Foreign-Trade Commodity Nomenclature 1701 11 100 0, 1701 11 900 0, 1701 12 100 0, 1701 12 900 0, 1701 91 000 0) by up to 40% of the customs cost, however, not less than euro 0.12 per 1 kg (earlier, 30%, however, not less than euro 0.09 per 1 kg). The given duties shall also be collected from the mentioned commodity imported to the customs territory of the Russian Federation from the customs territory of Belarus if it was released for free circulation in Belarus without collecting these duties or transfer of the paid amounts of duties to the federal budget.
The given rates are entered into force 1 month after the day of official publication of the Decision and remain in effect till December 31, 2001 inclusive. Beginning with January 1, 2002, being in effect are the rates endorsed by the Decision of the Government of the Russian Federation No. 622 of August 23, 2001 on tariff regulation of the import of raw sugar and white sugar in 2002.

Decision of the Government of the Russian Federation No. 730 of October 16, 2001 on the Endorsement of the Regulation on the Access of Russian Carriers to International Highway Transportation

Defines the procedure of granting the special permission for international highway transportation to legal entities regardless of the organizational and legal form and independent entrepreneurs engaged in commercial and non-commercial cargo and passenger transportation.
The carrier access to the mentioned transportation is granted by the bodies of the Russian Transport Inspection of the Ministry of Transport of the Russian Federation. In confirmation of the access, the carrier gets the certificate of access and access card for each transport vehicle engaged in international highway transportation. The certificate is issued to the carriers: for 1 year to those applying for the first time, as well as those with less than one year of experience in international highway transportation; for 5 years to those with more than 1 year of experience in transportation carried out within 4 years before submitting the application. The effective terms of the certificate may be prolonged. The holders of the earlier issued standard international licenses are considered to be permitted for international highway transportation until expiry of their licenses.

Regulation of the Central Bank of Russia No. 152-P of September 17, 2001 on the Amendments to the Regulation of the Bank of Russia on the Changes to the Procedure of Carrying Out Certain Types of Currency Operations in the Russian Federation No. 39 of April 24, 1996

Changes the procedure of carrying out certain types of currency operations by the residents and non-residents and the procedure of organization of registration of certain types of currency operations and submitting reports for them. Extends the list of currency operations with values carried out without the permission of the Bank of Russia. The mentioned operations are carried out by way of cashless payments through the currency accounts of residents opened in the authorized banks. Regulates in detail the issues of presenting the documents to the authorized bank by persons confirming the presence of the grounds to carry out the currency operations. Provides for the duty of the banks to keep the logbook of the mentioned currency operations. The procedure of drawing up, the time limits and from of presentation of the reports is specified by the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on October 17, 2001. Reg. No. 2975.
The Regulation is entered into force from the day of publication in the Herald of the Bank of Russia.

Direction of the Central Bank of Russia No. 1039-U of October 12, 2001 on the Amendments to the Direction of the Bank of Russia on the Procedure of Drawing Up and Presenting the Reports by Credit Organizations to the Central Bank of the Russian Federation No. 7-U of October 24, 1997

Introduces, from the moment of signing of the Direction, Form 615 "Summary Report of Payments of Ship Owners" and specifies the procedure of its drawing up and presentation.
Introduces, beginning with reports as of November 1, 2001, Form 155 "Estimate of Reserves for Possible Losses" and Form 663 "Report of Currency Operations under Credit (Loan) Contracts between Residents and Non-Residents", as well as the procedure of their drawing up and presentation.
Excludes Form 656 "Report of the Borrower Bank of the Redemption of Credits by Residents out of Export Currency Receipts", Form 706 "Report of Operations Registered on the Balance Account 30606 "Resources of Non-Resident Clients in Brokerage Operations with Securities and Other Financial Assets"" and Form 708 "Report of Information of the Logbook of the Flow of Resources of Non-Residents on Transit Accounts", as well as the procedures of their drawing up and presentation.
Introduces, beginning with reports as of January 1, 2002, Form 024 "Information on the Contract for the Annual Audit Check of the Credit Organization, Bank Group" and the procedure of drawing up and presentation of the report for it. Changes Form 212 "Information on the Checks of Observation of the Procedure of Cash Handling by Enterprises", Form 251 "Structure of Payments of a Credit Organization (Branch)", Form 302 "Information on Credits and Debts under Credits Granted to Borrowers from Various Regions and the on Amount of Attracted Deposits" and the procedures of drawing up and submission of the mentioned forms.
The Direction is to be published in the Herald of the Bank of Russia.

Decision of the Government of the Russian Federation No. 729 of October 15, 2001 on the State Program "Social Adaptation of Servicemen Scheduled for Discharge from the Armed Forces of the Russian Federation, Other Forces, Military Formations and Bodies and Members of Their Families" for the Years 2002-2005

The program declares the measures pertaining to adjustment to the new way of life and activities of citizens discharged from the military service and finding themselves at the labor market. The system of adaptation includes measures in occupational orientation, retraining, employment and social-and-psychological support to the mentioned persons.
It is planned to create the network of information and counseling centers and agencies in charge of employment of citizens discharged from the military service. It is also planned to create social adaptation centers for servicemen in arms and services of the Armed Forces of the Russian Federation, military districts (on fleets), as well as in the federal bodies of executive power where the military service is envisaged.
Implementation of the Program will permit to provide state support in social adaptation by the end of 2005 to 300,000 servicemen scheduled for discharge and members of their families. About 150,000 discharged servicemen and up to 30,000 members of their families will have opportunity of undergoing professional training followed by subsequent employment. It is also envisaged to attract to entrepreneurial activities up to 30,000 citizens discharged from the military service.

Decision of the Government of the Russian Federation No. 725 of October 15, 2001 on the Amendments to the Reporting Procedure of the Heads of the Federal State Unitary Enterprises and Representatives of the Russian Federation in the Bodies of Management of Open-Type Joint-Stock Companies

Institutes the duty of the head of the federal state unitary enterprise with the stocks (share in the registered capital) of foreign legal entities to submit annually, together with the annual report and report of financial and economic activities of the enterprise, to the Ministry of State Property of the Russian Federation information on participation of this enterprise in the registered capitals of foreign legal entities according to the specified form.

Decision of the Government of the Russian Federation No. 728 of October 15, 2001 on the Tied Federal Program "Development of the Civil Aircraft Equipment of Russia for the Years 2002-2010 and for the Period Till the Year 2015"

The goal of the program is production of competitive home-made civil aviation equipment, as well as modernization of the fleet of air vessels to ensure passenger and cargo transportation and air works. Implementation of the given measures will permit to expand the export of home-made aircraft equipment, create new generation of air vessels and provide employment for up to 500,000 workers of the aircraft industry. Besides, it will permit to obtain about Rbl 300 billion in taxes from the sales of the equipment and stop the flow of convertible currency from the country spent for the purchase of foreign-made equipment.

Decision of the Government of the Russian Federation No. 727 of October 15, 2001 on the Procedure of Providing Obligatory State Social Insurance Allowances for the Convicts Engaged in Paid Labor

Creates the mechanism for implementation of the norm specified in Item 1 of Article 98 of the Criminal Execution Code of the Russian Federation stating that convicts attracted for work are subject to obligatory state social insurance. The convicts shall get the following allowances: for temporary disability, maternity, lumpsum allowance to women having registered in the medical institutions because of the early pregnancy (up to 12 weeks), lumpsum child birth allowance. The allowance is paid out if the application for it is submitted no later than within 6 moths from the day of restored ability to work, revealed disability, end of maternity leave, child birth, with the temporary disability allowance being handed out for not more than 12 months preceding the day of applying for the allowance. The allowances are assigned and paid out by the administration at the place of work of the convicts.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. 05-1-05/1354-Yu705 of September 19, 2001 on the Uniform Social Tax (Contribution)

Payments and remuneration to employees are not considered to be the object of taxation if they are made out of resources left over at the disposal of the organization after paying the income tax. An exception may be the case when the head of the enterprise indicates especially as the source the profit (of a particular year) left over at the disposal of the enterprise for a certain amount of expenses. In this case, the qualifying of the given amounts as spending the profit left over at the disposal of the enterprise after paying the profit tax is possible only in those reporting periods (for the uniform social tax) when the profit for the current year has been formed in the enterprise records already and the profit tax for it has been paid.

Letter of the Ministry of Finance of the Russian Federation No. 14-04-06/29 of September 14, 2001 on the Procedure of Application of the Order of the Ministry of Finance of the Russian Federation No. 49n of July 6, 2001 on the Changes in the Norms of Reimbursement of the Traveling Expenses on the Territory of the Russian Federation

Explains that before the entering into force from January 1, 2002 of the new norms of reimbursement of the traveling expenses on the territory of the Russian Federation, the ones being in effect are the norms specified in the Order of the Ministry of Finance of the Russian Federation No. 57n of August 13, 1999 on the changes in the norms of reimbursement of the traveling expenses on the territory of the Russian Federation.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-12/15 of August 23, 2001 on the Application of PBU 14/01 "Registration of Non-Material Assets"

Explains that in case of a collision of the norms of the Regulation on the accounting work and accounting reports in the Russian Federation endorsed by the Order of the Ministry of Finance of the Russian Federation No. 34n of July 29, 1998 and the PBU 14/2000 endorsed by the Order of the Ministry of Finance of the Russian Federation No. 91n of October 16, 2000, one should be guided by the norms of the PBU.

Decision of the Constitutional Court of the Russian Federation of October 25, 2001 on the Case of Constitutionality of the Provisions of Articles 47 and 51 of the RSFSR Criminal Procedural Code and Item 15 of Part 2 of Article 16 of the Federal Law on the Detention of Suspects and Convicts Pursuant to the Appeals of Citizens A.P.Golomidov, V.G.Kislitsin and I.V.Moskvichyov

Recognizes as not complying with Article 48 (Part 2) and Article 55 (Part 3) of the Constitution of the Russian Federation provision of Item 15 of Part 2 of Article 16 of the Federal Law on the detention of suspects and convicts permitting for the regulation of the constitutional right for the help of a lawyer (defender) by agency normative acts, because this provision serves as grounds for illegal restrictions of the given right making the opportunities to see the lawyer (defender) for the convict (suspect) dependent on the availability of the special permission of the person or body processing the case.
Recognizes as not contradicting the Constitution of the Russian Federation provisions of Part 1 and Part 4 of Article 47 and Part 2 of Article 51 of the RSFSR Criminal Procedural Code regulating the procedure of access of the lawyer with an order of a legal advice office to the case, including the meetings with arrested convicts and suspects, because these previsions do not imply any additional permissive conditions to implement the right of the convict (suspect) to use the help of a lawyer (defender).

Decision of the Government of the Russian Federation No. 742 of October 23, 2001 on the Amendments to the Decision of the Government of the Russian Federation No. 1002 of September 3, 1999

Changes the procedure of restructuring of the debts of legal entities in taxes and revenues, as well as the debts in accrued penalties and fines to the federal budget. For an organization having lost the right for the restructuring of the debts in obligatory payments to the federal budget before June 12, 2001, this right may be restored if certain conditions are observed following an application submitted no later than December 1, 2001. One of such conditions is the transfer of the current tax payments by this organization, amounts in redemption of the restructured payables and penalties accrued for the failure to pay the tax payments from the moment when the terms of the restructuring were violated. In this case, the decision on the restoration of the right for the restructuring of the debt is taken by the tax body at the place of location of the organization (earlier, by the tax body having taken the decision on the restructuring).

Direction of the Central Bank of Russia No. 1041-U of October 18, 2001 on the Amendments to the Letter of the Bank of Russia No. 127 of December 8, 1994 on the Procedure of Creation of Reserves for Depreciated Securities

Abandons Balance Accounts 50203, 50303, 50403, 50503, 50603, 50703 (purchase for investments) used to register investments in securities revaluated on the last working day of each month.
The Direction is entered into force from October 1, 2001.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. VM-6-08/761@ of October 8, 2001 on the Restructuring of the Payables

Organizations having obtained the right for the restructuring of the debts to the federal budget, as well as the newly obtaining this right, may get the right for the restructuring of the debts in deductions for the reproduction of the mineral raw materials base according to the procedure specified in the Decision of the Government of the Russian Federation No. 1002 of September 3, 1999.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. VG-6-03/757 of October 5, 2001 on the Amendments to the Procedure of Calculation and Payment of Excise Duty Taxes for the Mineral Raw Materials Pursuant to the Adoption of the Federal Law No. 118-FZ of August 7, 2001

Natural gas (including the stripped gas and the oil gas) dispatched outside the territory of the Russian Federation and covered in the period from September 10, 2001 shall be subject to excise duty tax according to the commonly established procedure. Beginning with this date, the cost of the mentioned raw materials in Forms 4 and 4A of the declaration of excise duty taxes for the commodities and mineral raw materials subject to excise duty taxes is not indicated in Lines 2.4.2 and 2.4.3 of Section II "Operations Exempted from Taxation".

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. ShS-6-14/734 of September 28, 2001 on Individual Issues Pertaining to the Application of Responsibility for the Violation of the Legislation on Taxes and Revenues

Explains the issues pertaining to the responsibility of taxpayers (Articles 119, 129.1 of the Tax Code of the Russian Federation), tax agents (Articles 119 and 120 of the Tax Code of the Russian Federation) and persons registering the deals with securities (126 of the Tax Code of the Russian Federation). Describes in detail the issues of application of the tax and administrative responsibility to natural persons, their criminal responsibility for the tax crimes.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-05/397 of October 11, 2001 on the Application of the Procedure of Restructuring of the Debts in Insurance Contributions to the State Social Non-Budgetary Funds, Accrued Penalties and Fines with Organizations as of January 1, 2001

The Order is adopted in development of the mentioned procedure endorsed by the Decision of the Government of the Russian Federation No. 699 of October 1, 2001. For one and the same organization, the restructuring is carried out simultaneously for the debts to all state social non-budgetary funds on the basis of the decision of the tax body on the respite for the debt in insurance contributions, accrued penalties and fines in full amount for the term of not more than 5 years. To redeem 15% of the total amount of the restructured debt, a schedule is compiled envisaging respective payments in equal portions, however, at least once in a quarter. If the conditions of the restructuring are fulfilled in full amount, 85% of the debt is written off.
The Order endorses the forms of the documents presented by the organization before January 1, 2002 to the tax body at the place of location of the organization to consider the issue of the restructuring of the debt. The penalties for the amount of the restructured debt in insurance contributions, penalties and fines are not accrued from the day when the decision on the restructuring is taken.
Registered in the Ministry of Justice of the Russian Federation on October 22, 2001. Reg. No. 2987.

Order of the Ministry of Finance of the Russian Federation No. 68n of August 29, 2001 on the Endorsement of the Instruction on the Procedure of Registration and Storage of Precious Metals, Precious Stones, Products of Them and Drawing Up Reports during Their Production, Use and Circulation

The requirements of the Instruction apply to all legal entities, including military units and formations, as well as independent entrepreneurs engaged in activities in the sphere of production, use and circulation of precious metals and stones, collection, purveying, initial treatment and processing of their waste and scrap, as well as those using the products containing precious metals and stones. The Order defines the procedure of registration of spending of precious metals and stones, registration of the their waste and scrap, procedure of storage and inventory taking. Specifies the procedure of organization of registration and reporting and reasons for calling to account whenever the listed requirements are not fulfilled.
The given provisions do not apply to synthetic and grown analogues of precious stones of all types, powders of natural diamonds, tools and items made of these powders.
Registered in the Ministry of Justice of the Russian Federation on October 22, 2001. Reg. No. 2986.

Order of the Ministry of Public Health of the Russian Federation No. 325 of August 15, 2001 on the Sanitary and Epidemiological Expert Evaluation of Products

Endorses the uniform procedure of carrying out sanitary and epidemiological expert evaluation of products, as well as lists the products subject to sanitary and epidemiological expert evaluation, including the one carried out in the Department of State Sanitary and Epidemiological Enforcement of the Ministry of Public Health of the Russian Federation. Specifies, in particular, that expert evaluation applies to products made in the Russian Federation (at production start up, change of the composition, trial consignment and other), imported to the Russian Federation and upon expiry of the earlier issued statement. Lists the bodies entitled to issue the sanitary epidemiological statement for the products. Effective term of the statement is five years or one year for a trial consignment of the products. The expert evaluation of products is arranged on a contractual basis.
Registered in the Ministry of Justice of the Russian Federation on October 19, 2001. Reg. No. 2978.

Federal Law No. 138-FZ of October 25, 2001 on the Amendments to the Federal Law on the Individual (Personified) Records in the System of State Pension Insurance and to Articles 12 and 67 of the Federal Law on the Acts of Civil Status

The individual personal account of the insured person is used by the Pension Fund of the Russian Federation to include information on the paid (and not only accrued) insurance contributions. The Law specifies the list of information handed over to the bodies of the Pension Fund of the Russian Federation from the bodies of registration of the acts of civil status.
The Law amends Article 67 of the Federal Law on the acts of civil status permitting to preserve information on the last place of residence of the diseased in the act of death. The presence of this information will permit to track the timely removal of the diseased from records because of the death and, as a result, to provide appropriate state financial control over the correctness of assigning and paying of the pensions.
Changes from quarterly to semiannual the periods of submission of information of the individual (personified) records in the system of state pension insurance for employees with the number of working persons greater than 50 as of the year beginning. The employees with the payroll up to 50 persons inclusive preserve the quarterly procedure of submission of information. The law changes the periods of submission of information of the individual (personified) records for the citizens paying insurance contributions independently. The mentioned category of payers present information once a year.

Decree of the President of the Russian Federation No. 1243 of October 23, 2001 on the Measures to Implement the Resolution of the UN Security Council No. 1367 of September 10, 2001

Beginning with September 10, 2001, abandons the measures prohibiting supplies of products of military destination to Yugoslavia. All state institutions, industrial, trade, transport and other enterprises, companies, banks, organizations, other legal entities and natural persons subject to the jurisdiction of the Russian Federation are offered to proceed from the mentioned information in their activities.

Order of the State Customs Committee of the Russian Federation No. 940 of September 25, 2001 on the Amendments to the Order of the State Customs Committee of Russia No. 254 of March 30, 2000

Changes the procedure of taking preliminary decisions by the State Customs Committee of the Russian Federation on the classification of commodities according to the Foreign-Trade Commodity Nomenclature. Fixes the 30-day time limits whenever the Directorate of Tariff and Non-Tariff Regulation of the State Customs Committee of the Russian Federation informs the interested party of the necessity of presenting additional information, documents and materials necessary to consider the request for taking the preliminary decision. The new rule provides for the restoration of the preliminary decision in case of its loss by the applicant by issuing a copy of it. Earlier, the preliminary decision could not be restored. The payment for the issue of the copy is not collected.
The Order is entered into force thirty days after its official publication. The text of the Order is published in Rossiyskaya Gazeta on October 25, 2001, No. 208.
Registered in the Ministry of Justice of the Russian Federation on October 18, 2001. Reg. No. 2976.

Order of the Russian Patent Agency and the Ministry of Finance of the Russian Federation No. 110/77n of September 19, 2001 on the Endorsement of the Procedure of Transfer and Registration of the Resources Obtained from the Payment of Patent Duties and Registration Fees for the Official Registration of Computer Software, Databases and Integrated-Circuit Layouts Except for the Resources Received from the International Bureau of the World Intellectual Property Organization

Fixes the procedure of entering of the monetary resources in the Russian and foreign currencies on the accounts used to register the resources received for temporary use by the Russian Patent Agency and transfer of the given resources from the mentioned accounts.
The Order is entered into force 10 days after the day of its official publication. The text of the Order is published in the Bulletin of Normative Acts of the Federal Bodies of Executive Power on October 22, 2001, No. 43.
Beginning with November 1, 2001, the Russian Patent Agency conveys to the payers the new requisites of accounts to enter the resources obtained from the payment of duties and fees.
Registered in the Ministry of Justice of the Russian Federation on October 15, 2001. Reg. No. 2971.

Land Code of the Russian Federation No. 136-FZ of October 26, 2001

Citizens and legal entities have the right for equal access to the purchase of land plots as property. The Code envisages private and state property right for the land. Besides the property right, the Code envisages other grounds for possessing and using the land plots, such as the permanent (unlimited) use, life-time inherited possession of the land plots, restricted use of somebody else's land plots (servitude), land plot leasing, free limited use of land plots.
The right for the permanent (unlimited) use of land plots is granted only to state and municipal institutions, federal state-run enterprises, as well as the bodies of state power and bodies of local government.
Land plots in the state or municipal possession are provided to citizens and legal entities as property at a cost. The decision providing the land plot in possession must be taken within two weeks from the day of submission of the application in writing to the executive body of state power or body of local government. It is not permitted to refuse to provide land plots in possession for construction except for the cases of: removal of the land plots from circulation, prohibition of privatization specified in the Federal Law, land plot reservation for state or municipal needs.
In case of a transfer of the property right for a building, structure located on somebody else's land plot, the new owner acquires the right of use of the appropriate part of the land plot occupied by the building, structure necessary for its use on the same conditions and in the same amount as the previous owner.
Alienation of the building, structure is carried out together with the land plot. It is not permitted to alienate a land plot without the building, structure located on it if they belong to one and the same person.
The object of the purchase-and-sale deal may only be the land plots having undergone the state cadastral registration.
The Land Code is published in Rossiyskaya Gazeta on October 30, 2001, No. 211-212.

Federal Law No. 137-FZ of October 26, 2001 on the Entering into Force of the Land Code of the Russian Federation

The Land Code of the Russian Federation is entered into force from the day of its official publication.
The Law introduces the procedure of determination of the cost of the land plots in the state or municipal possession in cases of sale of these land plots to the owners of buildings, structures located on them. An adjustment coefficient is applied to the cost of the land plot in case of its sale, depending on the use of the building, structure located on the land plot.
The rights for the land other than those envisaged in the Land Code of the Russian Federation are to be reregistered from the day of its entry into force. Legal entities, except for the state and municipal institutions, federal state-run enterprises, as well as the bodies of state power and bodies of local government, must reregister the right for the permanent (unlimited) use of the land plots as the lease right for the land plots or purchase the land plots in possession according to their desire before January 1, 2004.
The property right of citizens for the land plots earlier provided to them for the permanent (unlimited) use, life-time inherited possession has no time restrictions.
It is not permitted to contribute the right of the permanent (unlimited) use for the land plots to the registered (shared) capitals of commercial organizations.
Privatization of buildings, structures without the simultaneous privatization of the land plots where they are located is not permitted, except for the cases if such land plots are removed from circulation or have circulation restrictions.
Circulation of agricultural lands shall be regulated by the special law. Before its adoption, the actual legislation remains in effect taking into account the fact that the category and use of the land plot for the designated purposes in case of a transfer of the property right may not be changed. Foreign citizens, stateless persons and foreign legal entities may possess and use land plots of agricultural destination only on lease terms. Privatization of land plots of agricultural destination in the state or municipal possession is not permitted.
The text of the Law is published in Rossiyskaya Gazeta on October 30, 2001, No. 211-212.

Federal Law No. 141-FZ of October 25, 2001 on the Amendment to Article 12 of the Federal Law on Obligatory Social Insurance against Industrial Accidents and Occupational Diseases

Changes the procedure of calculation of the amount of the monthly insurance pay for the persons entitled for insurance payments in case of death of the insured. Earlier, the amount of pay was calculated proceeding from the average monthly earnings of the insured, as well as the pensions, life endowment and other similar payments received during his life less the shares due to himself and the able-bodied persons not entitled for insurance payments. From the moment of entry of the Federal Law into force, the calculation does not include able-bodied persons not dependent on the insured and not entitled for insurance payments. This will permit to increase the amount of insurance payments to persons entitled for insurance support.
The Federal Law is entered into force from the day of its official publication. The text of the law is published in Rossiyskaya Gazeta on October 30, 2001, No. 211-212.

Federal Law No. 140-FZ of October 25, 2001 on the Execution of the Budget of the State Employment Fund of the Russian Federation for the Year 2000

Endorses the report of execution of the budget of the State Employment Fund of the Russian Federation for the year 2000, with incomes exceeding the expenses by Rbl 4,776.1 million.
The Federal Law is entered into force from the day of its official publication. The text of the Law is published in Rossiyskaya Gazeta on October 30, 2001, No. 211-212.

Federal Law No. 139-FZ of October 25, 2001 on the First-Grade Tariff Rate (Salary) of the Uniform Tariff of Labor Remuneration of Employees of Organizations of the Budget-Supported Sphere

Beginning with January 1, 2001, the tariff rate of labor remuneration of the mentioned employees is fixed to amount to Rbl 132, and beginning with December 1, 2001, Rbl 450 per month. Beginning with December 1, 2001, the correlation of the first-grade and eighteenth-grade tariff rates (salaries) of the Uniform Tariff of Labor Remuneration of Employees of Organizations of the Budget-Supported Sphere is fixed to amount to at least 1 to 4.5. Intergrade tariff coefficients shall be endorsed by the Government of the Russian Federation upon coordination with the all-Russia associations of trade unions and all-Russia associations of employers.
The Federal Law is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 738 of October 26, 2001 on the Granting of the State Guarantee of the Russian Federation in Insurance of Civil Responsibility of the Russian Air Carriers

Defines the procedure and cases granting the state guarantees in insurance of the military risk of responsibility of the Russian air carriers to third parties. The state guarantee is provided to the insurer free. When insurance policy for the civil responsibility to third parties backed with the state guarantee is drawn up and issued to the Russian air carriers, the insurer may not collect insurance premium, brokerage or commission from air carriers.

Decision of the Government of the Russian Federation No. 751 of October 27, 2001 on the Amendments to and Invalidation of the Decisions of the Government of the Russian Federation on the Issues of Reduction of Prices (Tariff Rates) for Natural Gas and Electric Power

Invalidates the Decisions of the Government of the Russian Federation defining the mechanism of reduction of prices for natural gas and application of reduction coefficients to the debts in payments for the supplied electric power for the period from January 1 through August 1, 1998. The given Decisions were applied to industrial consumers and consumers financed out of budgets of all levels, as well as gas distribution organizations (resellers).

Decision of the Government of the Russian Federation No. 747 of October 25, 2001 on the Endorsement of the Rules of Providing Tax Exemptions to Organizations and Independent Entrepreneurs Registered on the Territory of the City of Baykonur

Tax exemptions are granted at the decision of the head of administration of the city of Baykonur to the subjects of economic activities registered on the territory of the city and having registered for taxation purposes in the tax inspection of the city of Baykonur. The Decision lists the conditions permitting to obtain the mentioned exemptions. Tax exemptions are not provided for the value added tax, excise duty taxes, profit tax for organizations, uniform social tax (contribution), customs duties and other federal taxes and revenues and may not be provided on the individual basis.

Regulation of the Central Bank of Russia and the State Customs Committee of the Russian Federation Nos. 148-P, 01-11/22 of August 16, 2001 on the Customs and Bank Currency Control over the Export of Refined Gold and Silver by Credit Organizations

Sets forth the mechanism of currency control over the export of ingots of refined gold and silver by credit organizations having the license of the Central Bank of the Russian Federation for operations with precious metals. The Regulation describes issues pertaining to the exchange of information between exporter banks, the State Customs Committee of the Russian Federation and the Central Bank of the Russian Federation and particulars of drawing up the documents at export of ingots in the absence of customs registration.
Specifies that the earlier issued deal certificates do not lose their power and are accepted by the customs bodies for the purposes of customs registration and control. The requirements of the Regulation to the time limits of getting receipts apply to all export operations with the cargo customs declaration or transport document drawn up after the entering into force of the Regulation.
The Regulation is entered into force from the moment of publication in the Herald of the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on October 26, 2001. Reg. No. 2996.

Order of the Ministry of Education of the Russian Federation No. 3244 of October 1, 2001 on the Endorsement of the Form of Call Certificate for the Students of Institutions of the Secondary Professional Education

Endorses the forms of the call certificate permitting to get additional leave and other benefits at the place of work pertaining to extramural studies in the institutions of the secondary professional education with state accreditation.
Registered in the Ministry of Justice of the Russian Federation on October 26, 2001. Reg. No. 2993.

Decision of the Government of the Russian Federation No. 755 of October 30, 2001 on the Amendment to the List of Territories of the Russian Federation with Regulated Entry for Foreign Citizens

Extends the list of territories of the Russian Federation where the entry of foreign citizens must be coordinated by receiving organizations with the Ministry of Security of the Russian Federation or its territorial bodies.

Order of the State Customs Committee of the Russian Federation No. 872 of August 31, 2001 on the Particulars of Issue of the Licenses for Processing of Commodities Outside the Customs Territory for Commodities of a Particular Category

Registered in the Ministry of Justice of the Russian Federation on October 26, 2001. Reg. No. 2990.
Lists the terms permitting to get the licenses for processing outside the customs territory of commodities earlier exempted from customs payments.

Order of the State Customs Committee of the Russian Federation No. 1020 of October 24, 2001 on the Amendments to the Order of the State Customs Committee of Russia No. 757 of December 24, 1997

Changes the distribution of authority in control over the customs cost of coffee, whether or not roasted or decaffeinated, and black tea between the customs bodies depending on the price of the commodity.
Also specifies the particulars of declaring of some types of teas and coffee.

Decree of the President of the Russian Federation No. 1263 of November 1, 2001 on the Authorized Body in Charge of the Counteraction Against Legalization (Laundering) of Incomes Obtained in a Criminal Way

Forms the Committee of the Russian Federation for Financial Monitoring subordinate to the Ministry of Finance of the Russian Federation. The Committee shall be the federal body of executive power authorized to take measures against the legalization (laundering) of incomes obtained in a criminal way and coordinating the activities in this sphere of other federal bodies of executive power.
The Committee shall be entitled to send information to the law enforcement bodies in compliance with their sphere of reference if there are reasons to suspect that an operation or deal pertains to the legalization (laundering) of incomes obtained in a criminal way. The Committee shall also be in charge of the collection, processing and analysis of information on operations with monetary resources or other property subject to control.
The Bank of Russia shall set forth within three months the procedure of presenting information and documents by credit organizations to the Committee to implement its tasks. The same time limit is fixed to define the procedure of sending requests by the Committee to the organizations engaged in operations with monetary resources or other property.
The Decree is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 745 of October 25, 2001 on the Endorsement of the Tied Federal Program "Creation of the Automatic System of Keeping the State Land Cadastre and the State Records of Objects of Immovable Property (Years 2002-2007)"

Envisages the creation of the uniform system of state registration of immovable property containing the lists of the objects of registration and information on them and providing information to the public. It is also planned to create automatic databases on state cadastral registration of land plots of all forms of ownership and their associated objects of immovable property subject to registration. Implementation of the given measures will permit to create a convenient system of management of immovable property, reformation and regulation of the land and property relations and is also expected to increase the receipts from the land tax and rent for the land.

Decision of the Government of the Russian Federation No. 759 of November 1, 2001 on the Endorsement of the Rules of Dissemination of Periodicals on Subscription Basis

Beginning with January 1, 2002, introduces the new procedure of regulation of relations between subscribers and editorial boards, publishers, distributors proceeding from the subscription contract for periodicals. The main changes pertain to the procedure of drawing up, changing and abrogating of the subscription contract. The Decision introduces, in particular, the duty of the distributor to present to subscriber information not only on the name of the publication, but also on the terms of subscription, corporate name of the editorial board, place of getting additional information etc. Also specifies the right of the editorial board, publisher, distributor to increase the price of the subscription in case of significant growth in the price of the publication and price of delivery, as well as the cost of services rendered by third parties. In this case, the subscriber may be offered to raise the payment to the new price if such increase of the subscription price could not have been foreseen at the conclusion of the subscription contract. If the subscriber does not agree to raise the payment to the new price, the distributor may discontinue the subscription contract in a court.

Decision of the Government of the Russian Federation No. 758 of November 1, 2001 on the State Support of Insurance in the Sphere of Agroindustrial Production

Creates the Federal Agency of State Support of Insurance in the Sphere of Agroindustrial Complex under the auspices of the Ministry of Agriculture of the Russian Federation. One of the main tasks of the Agency is control over observation of the procedure and terms of providing resources of the federal budget for the purposes of insurance in the sphere of agroindustrial complex.
The Decision also defines the terms and procedure of providing subsidies in 2001 at the expense of the resources of the federal budget to compensate for the part of expenses of agricultural producers to insure the crops of the cultures listed in the Decision. The subsidies are provided to finance 50% of the insurance contribution under the insurance contract concluded by producers with insurance organizations. The Decision lists the cases permitting to get the subsidy.

Decision of the State Construction Committee of the Russian Federation No. 104 of August 31, 2001 on the Endorsement of the Method of Determination of the Average Market Cost of 1 Square Meter of the Total Dwelling Space for the Purposes of Calculation of the Amount of Free Subsidies and Loans for the Purchase of Dwelling Space by Citizens in Cases of Use of the Resources of the Federal Budget

Registered in the Ministry of Justice of the Russian Federation on October 30, 2001. Reg. No. 3001.
Defines the new mechanism of determination of the normative of the cost of 1 square meter of the total dwelling space for the purposes of calculation of the amount of free subsidies and loans for the purchase of dwelling space by citizens. The endorsed refined method replaces the Interim Method endorsed by the Decision of the State Construction Committee of the Russian Federation No. 48 of May 18, 2000 and abandoned as having failed to undergo the state registration according to the established procedure. The main changes occurred in the determination of the average cost of 1 square meter of the total dwelling space for the subjects of the Russian Federation.

Decision of the Government of the Russian Federation No. 757 of November 1, 2001 on the State Procurement and Commodity Interventions at the Market of Agricultural Products, Raw Materials and Foodstuffs

Provides for the carrying out of interventions for the soft, 3d class wheat in the year 2001 and the first six months of 2002. Specifies the level of prices permitting for the beginning or termination of the purchase interventions. The mentioned prices are determined taking into account the expenses of wheat delivery to organizations selected according to established procedure providing for the storage of the reserves of the intervention fund of agricultural products, raw materials and foodstuffs, as well as of the loading and unloading works, wheat acceptance and reworking.

Decision of the Ministry of Labor of the Russian Federation No. 76 of October 22, 2001 on the Procedure of Including of the Periods of Work in the Clinical Public Health Institutions in the Length of Service Permitting to Get the Length-of-Service Pension According to the Norms of Article 81 of the Law of the Russian Federation on the State Pensions in the Russian Federation

The periods of work in positions envisaged in the List endorsed by the Decision of the Government of the Russian Federation No. 1066 of September 22, 1999 in institutions having the word "clinical" in their names are included in the length of service permitting to get the length-of-service pension.
Pursuant to applications of citizens who were refused the length-of-service pension because of the absence of the necessary length of service permitting to get the length-of-service pension, it may be assigned to them taking into account the above provision.
Registered in the Ministry of Justice of the Russian Federation on October 30, 2001. Reg. No. 3008

Order of the Committee of the Russian Federation for Military and Technical Cooperation with Foreign States No. 54 of July 19, 2001 on the Endorsement of the Instruction on the Summary Report on the Total Volume of Export of Products of Military Destination and Reports on Foreign Trade Activities Pertaining to Products of Military Destination

Institutes the duty of the subjects of military and technical cooperation to submit reports according to the form specified in the Order to the Committee to build the summary report on the total volume of export of products of military destination and control the fulfillment of its figures. Defines the procedure of submission to the Committee by the subjects of military and technical cooperation of reports (data, information, materials) on the foreign trade activities pertaining to products of military destination.
Registered in the Ministry of Justice of the Russian Federation on October 30, 2001. Reg. No. 3005.

Decree of the President of the Russian Federation No. 1273 of November 5, 2001 on the Amendment to the Decree of the President of the Russian Federation No. 1142 of September 22, 1998 on the Structure of the Federal Bodies of Executive Power

The sphere of reference of the Ministry of the Russian Federation for Antimonopoly Policy and Entrepreneurial Support does not include now the earlier transferred functions of the abandoned Federal Service of Russia for Regulation of the Natural Monopolies on Transport. The given authority is handed over to the Federal Power Supply Commission of the Russian Federation.

Decision of the Government of the Russian Federation No. 743 of October 11, 2001 on the Endorsement of the Regulation on the Agency Guard Service of the Ministry of Transport of the Russian Federation

Defines the structure of the bodies of the agency guard service, norms of employee payroll and the procedure of organization of the activities of the agency guard service of the Ministry of Transport of the Russian Federation. The agency guard service is entitled to protect the guarded objects against illegal interference, provides for the transpassing and internal regime and other. The territorial bodies, detachments, brigades and watchman crews are arranged on sites. Employees of the agency guard service may use physical force, special devices and firearms.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. VG-6-03/780 of October 15, 2001 on the Procedure of Purchasing of the Special Regional Stamps by the Taxpayers to Label Alcoholic Products

The special regional stamps are not handed out to the taxpayer in case of failure to present to the Department of the Ministry of Taxes and Revenues of the Russian Federation for the subject of the Russian Federation a copy of the payment order confirming the advance payment of excise duty taxes, as well as the bank extract from the settlement account confirming the withdrawal of the mentioned resources.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-11/456 of October 9, 2001 on the Rules of Qualifying the Property As Fixed Assets from January 1, 2001

The material and production reserves of the organization intended for use for the purposes of production, carrying out works and rendering services within the period of more than 12 moths (regardless of their cost) must be registered in accounting records as objects of fixed assets from January 1, 2001. In this connection, organizations must correct the records in their accounts if necessary.

Federal Law No. 142-FZ of November 6, 2001 on the Amendments to Article 16 of the Federal Law on the Procedure of Resolving Collective Labor Disputes

Introduces the procedure of determination of the minimum necessary works (services) in organizations in cases of strikes. Approximate list of the mentioned works is specified by the federal bodies of executive power for respective industries. The bodies of executive power of the subjects of the Russian Federation on the basis of the approximate list shall work out the typical lists of the minimum of necessary works (services) on the territory of the appropriate subject, with the mentioned documents being coordinated respectively with the industry and regional associations of trade unions.
The Federal Law is entered into force from the day of its official publication. The text of the law is published in Rossiyskaya Gazeta on November 9, 2001, No. 220.

Decision of the Government of the Russian Federation No. 775 of November 6, 2001 on the Raising of Tariff Rates (Salaries) of the Uniform Tariff of Labor Remuneration of the Workers of Organizations of the Budget-Supported Sphere

Beginning with December 1, 2001, institutes increased tariff coefficients and tariff rates (salaries) for the workers of organizations of the budget-supported sphere, grades 1 through 18. The 1st grade tariff rate is fixed to amount to Rbl 450, 18th grade - Rbl 2,025.

Decision of the Government of the Russian Federation No. 771 of November 6, 2001 "Issues of Issue and Circulation of the State Savings Bonds"

Defines the procedure of issue and circulation of the state federal securities in roubles in the form of state savings bonds. The payment for the services of the agent arranging the auction to place the bonds or to pay out the incomes may not be greater than 0.025% of the amount of bonds actually available at the auction or the amount of paid out incomes respectively.

Decision of the Government of the Russian Federation No. 767 of November 6, 2001 on the Transfer of Days Off in 2002

In 2002, days off are transferred: from Saturday of April 27 to the Friday of May 3; from Saturday of May 18 to the Friday of May 10; from Sunday of November 10 to the Friday of November 8; from Sunday of December 15 to the Friday of December 13.

Order of the Ministry of Public Health of the Russian Federation No. 284 of July 20, 2001 on the Endorsement of the Norms of Natural Losses of Medicines and Items of Medical Destination in Apothecary Organizations Regardless of the Organizational and Legal Form and Form of Ownership

Specifies the norms of natural losses of medicines, narcotic substances, psychotropic substances and their precursors, ethyl alcohol and endorses the Instruction for their use. The norms of natural losses are specified to compensate for the cost of losses when the medicines are made to doctors' prescriptions and orders of public health institutions, in cases of internal apothecary procurement and packaging in apothecary institutions regardless of the organizational and legal form and form of ownership.
Registered in the Ministry of Justice of the Russian Federation on October 26, 2001. Reg. No. 2997.

Federal Law No. 143-FZ of November 9, 2001 on the Amendments to the Federal Law on the Hypothec (Real Estate Mortgage)

The provisions of the Law are brought in compliance with the Federal Law on assessment activities in the Russian Federation. The amendments are introduced in the mortgage contract, mortgage deed and the terms of assessment of the enterprise as a property complex. The Law specifies, in particular, that in cases of a mortgage contact for an unfinished construction project involving state or municipally owned immovable property, the assessment of its market cost is obligatory.
The Federal Law is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 777 of November 6, 2001 on the Amendments to Some of the Acts of the Government of the Russian Federation Pursuant to the Empowering of the Federal Power Supply Commission of the Russian Federation with the Functions of State Regulation and Control of Activities of the Subjects of Natural Monopolies on Transport

The amendments are introduced pursuant to the removal from the sphere of reference of the Ministry for Antimonopoly Policy of the Russian Federation of the function of the abandoned Federal Service of Russia for Regulation of Natural Monopolies on Transport and their transfer to the Federal Power Supply Commission of the Russian Federation.

Decision of the Government of the Russian Federation No. 768 of November 6, 2001 on the Endorsement of the Regulation on the Procedure of Paying Out the Pensions to the Citizens Moving (Having Moved) for Permanent Residence Outside the Russian Federation

The Regulation applies to the citizens of the Russian Federation, foreign citizens and stateless persons moving (having moved) for permanent residence outside the Russian Federation and entitled, as of the day of leaving, for a state pension assigned for the work or other public activities (service).
The Decision regulates the issues of paying out the pension 6 months in advance of the leaving, procedure of transfer of the pension abroad, as well as its payment on the territory of the Russian Federation. The transfer of the pension outside the Russian Federation is carried out in foreign currencies at the rouble rate fixed by the Central Bank of the Russian Federation as of the day of carrying out of the operation.

Decision of the Government of the Russian Federation No. 765 of November 6, 2001 on the Restructuring of the Debts in Taxes and Revenues to the Federal Budget, As Well As the Debts in Accrued Penalties and Fines of the State Federal Unitary Enterprises Making Part of the Criminal Execution System

Sets forth the schedule of restructuring of the debts of the mentioned enterprises in obligatory payments to be implemented on a stepwise basis beginning with the 1st quarter of 2004. The enterprise must submit application to get the right for the restructuring to the territorial tax body at the place of its location before December 1, 2001. The penalties accrued for the amount of the debt are suspended from the day of taking the decision on the restructuring.

Decision of the Chief State Sanitary Physician of the Russian Federation No. 18 of July 13, 2001 on the Entering into Force of the Sanitary Rules SP 1.1.1058-01

Beginning with January 1, 2002, sets forth the uniform procedure of organization and carrying out of the enterprise control over observation of sanitary rules and implementation of sanitary and counter epidemic (prevention) measures.
The sanitary rules are intended for legal entities and independent entrepreneurs preparing for putting into operation and/or producing, storing, transporting and selling products, carrying out works and rendering services, as well as for the bodies and institutions of the State Sanitary Epidemiological Service in charge of the state sanitary and epidemiological enforcement.
Registered in the Ministry of Justice of the Russian Federation on October 30, 2001. Reg. No. 3000.

Direction of the Central Bank of Russia No. 1043-U of November 5, 2001 on the Amendments to the Direction of the Bank of Russia No. 985-U of June 27, 2001 on the Procedure of Entering Dividends and Interest on the Special, Type S (Conversion) Accounts of Non-Residents

Sets forth the procedure of entering incomes from couponless bonds on the special, type S (conversion) accounts of non-residents. The form of the application and the calculation form sent by the non-resident to the authorized bank to transfer the incomes from the investment type S account to the conversion one now includes sections "Incomes from Couponless Bonds" and the "Calculation Form for the Incomes from Couponless Bonds Due for Transfer".
The Direction is entered into force from the moment of its publication in the Herald of the Bank of Russia.

Decree of the President of the Russian Federation No. 1309 of November 9, 2001 on the Improvement of State Control in the Sphere of Fire Safety

The State Fire Service is handed over from the Ministry of Internal Affairs of the Russian Federation to the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Elimination of Consequences of Natural Disasters.
The Decree is entered into force from the day of its official publication.

Order of the Ministry of Finance of the Russian Federation No. 67n of August 27, 2001 on the Endorsement of the Forms of Reports of Expenses and Employee Payroll of the State Bodies and Bodies of Local Government and the Instruction on the Procedure of Drawing Up and Submission of the Reports of Expenses and Employee Payroll of State Bodies and Bodies of Local Government

The endorsed new Forms 14-budzh and 14-sv are submitted by the state bodies of the Russian Federation, state bodies of the subjects of the Russian Federation and the bodies of local government beginning with the report for the year 2001.
According to the statement of the Ministry of Justice of the Russian Federation No. 07/10076-YuD of October 16, 2001, the Order does not need state registration.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-08/279 of August 10, 2001 on the Endorsement of the Criteria of Qualifying the Legal Entities out of Russian Organizations as the Largest Taxpayers Subject to Taxation Administering in the Tax Bodies of the Federal, District and Regional Levels

The taxation administering applies to the legal entities out of Russian organizations engaged in activities in the sphere of prospecting, extraction, processing, transportation and selling of oil, oil products and gas, as well as in the sphere of production and dissemination of ethyl alcohol, alcohol-containing, alcohol and tobacco products.
Qualification of the taxpayers as the largest ones is being done on the basis of financial and economic indicators of their activities. Such indicators at the federal level include: total amount of accrued taxes and revenues to the federal budget according to the information of the tax reports exceeding Rbl 1 billion; receipts from sales of commodities, products, works, services exceeding Rbl 10 billion; assets exceeding Rbl 10 billion. Respective indicators are lower at the district and regional levels.

Decision of the Presidium of the Higher Arbitration Court of the Russian Federation No. 3246/01 of July 24, 2001

Tax bodies may apply to court to collect a tax sanction no later than within six months from the day of revealing of the tax violation and drawing up of the respective act.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. BK-6-07/799 of October 19, 2001 on the Procedure of Consideration of Applications of Organizations on the Issue of Permissions to Institute Excise Duty Warehouses

Simplifies the procedure of consideration of applications of organizations to issue permissions to institute excise duty warehouses. The given documents are considered by the Ministry of Taxes and Revenues of the Russian Federation together with the adoption of the decision on the issue (prolongation) of the license for production, storage and supplies of alcoholic products if these documents are submitted by the organization simultaneously. The departments of the Ministry of Taxes and Revenues of the Russian Federation are also recommended to apply the given procedure of consideration of applications.

Letter of the Ministry of Taxes and Revenues of the Russian Federation and the Ministry of Finance of the Russian Federation No. VG-8-01/1204/04-07-24/156 of September 10, 11, 2001 on the Procedure of Registration of Amounts of "Input" VAT in Cases of Use of Commodities (Works, Services) to Produce Commodities (Works, Services) Exempted from VAT under Article 178 of the Tax Code of the Russian Federation

According to Article 178 of the Tax Code of the Russian Federation, VAT does not apply to commodities, works and services intended for carrying out works under product sharing agreements.
Since there is no special procedure of registration of the "input" VAT for operations exempted from VAT under Article 178 of the Code, the general provisions of Chapter 21 apply, stating that the "input" VAT for operations exempted from taxation is accepted for exemption when calculating the profit tax for organizations (taken into account in the cost of commodities, works, services) according to the procedure similar to the one provided in Article 170 of the Code for operations exempted from taxation under Article 149 of the Code.

Regulation of the Central Bank of Russia No. 154-P of October 12, 2001 on the Amendments to the Regulation of the Bank of Russia No. 123-P of October 3, 2000 on the Procedure of Effecting Foreign Investments to the Economy of the Russian Federation Using the Resources on the Special, Type S Accounts of Non-Residents

Changes the procedure of using by the investor of incomes and benefits obtained from investments to carry out operations of purchase of foreign currencies for the currency of the Russian Federation. Earlier, such right was granted no sooner than on the next day after expiry of one calendar year from the moment of transfer of the monetary resources to carry out the investments. Now, after they are entered on type S (project) account according to the plan of receipts and payments of the monetary resources.
Registered in the Ministry of Justice of the Russian Federation on November 12, 2001. Reg. No. 3025.

Order of the Ministry of Finance of the Russian Federation No. 65n of August 16, 2001 on the Endorsement of the Terms of Issue and Circulation of the Bonds of the Federal Loans with a Permanent Coupon Income

Defines the new procedure of issue and circulation of the bonds of the federal loan with a permanent coupon income. The bonds shall be registered coupon medium-term (from one to five years) and long-term (from five to 30 years) state securities. The placing of the bonds shall be arranged in the form of auction or on closed subscription terms.
Registered in the Ministry of Justice of the Russian federation on November 12, 2001. Reg. No. 3024.

Order of the State Customs Committee of the Russian Federation and the Ministry of Taxes and Revenues of the Russian Federation No. 963/BG-3-03/377 of October 1, 2001 on the Abrogation of the Order of the State Customs Committee of Russia and the Ministry of Taxes and Revenues of Russia No. 149/BG-3-03/34 of February 12, 2001

Beginning with July 1, 2001, abandons the procedure of reduction of the amount of excise duty tax at the importation to the customs territory of the Russian Federation of commodities subject to the excise duty tax and originating and imported from the territories of CIS member-states.
Registered in the Ministry of Justice of the Russian Federation on November 12, 2001. Reg. No. 3021.

Direction of the Central Bank of Russia No. 1047-U of November 9, 2001 on the Amendments to the Rules of Keeping of Accounting Records in Credit Organizations Located on the Territory of the Russian Federation No. 61 of June 18, 1997

Provides the new wording for the names and characteristics of Account 60309 "Value Added Tax, Received" and Account 60310 "Value Added Tax, Paid Out", as well as the characteristics of Accounts 60301 and 60302 "Payments to the Budget in Taxes", 703 "Profits", 704 "Losses" and 705 "Use of Profits". The procedure of keeping analytical records for Accounts 703 and 704 are defined by the credit organization.
The list of paired accounts that may reverse the balance now does not include Accounts 60301, 60302 and 60309, 60310.
The Direction is entered into force from the moment of publication in the Herald of the Bank of Russia. The text of the Direction is published in the Herald of the Bank of Russia No. 68 of November 15, 2001.

Direction of the Central Bank of Russia No. 1044-U of November 5, 2001 on the Changing of the Type of the Credit Organization from a Non-Banking Credit Organization to a Bank

Sets forth the procedure of changing of the type of the credit organization from a non-banking credit organization to a bank, in particular, the requirement to the amount of own resources of euro 5 million. Specifies that the license to attract monetary resources of natural persons as deposits may not be issued simultaneously with the changing of the type of the credit organization. It is necessary that at least two years expire from the moment of coordination of the amendments to the constituent documents by the Bank of Russia. Collection of the registration fee is not repeated.

Decision of the Government of the Russian Federation No. 782 of November 9, 2001 on the State Regulation of Prices for Medicines

Defines the procedure of state regulation of the pricing process for the vital and most important medicines according to the list endorsed annually by the Government of the Russian Federation. The state regulation is arranged by way of state registration of the limiting transfer prices of domestic and foreign producers, as well as by way of fixing of the limiting wholesale and retail trade markups to the prices for medicines.
The Ministry of Public Health of the Russian Federation shall carry out the state registration of the maximum transfer prices after submission of the application by the producer and the listed documents.
The maximum wholesale markups may be specified for the actual transfer price of the domestic or the contract price of the foreign producer or for the transfer price of the wholesale trade organization buying the medicines at their own expense. The maximum retail trade markups are fixed by the bodies of executive power of the subjects of the Russian Federation for apothecary institutions.

Order of the Ministry of Transport of the Russian Federation No. 144 of September 26, 2001 on the Endorsement of the Rules of State Registration of Vessels

Endorses the procedure of recognition and confirmation by the state of the emergence, restriction (encumbrance), transfer or termination of the right for a vessel in compliance with the civil legislation. Defines the bodies in charge of the state registration and different depending on the power rating of the main engine, capacity and purpose of the vessel. Specifies the requirements to the documents presented for the registration. The state registration is carried out as a rule within not greater than one month from the day of submission of the application. It is specified that the person violating the established procedure shall bear administrative responsibility.
Registered in the Ministry of Justice of the Russian Federation on November 13, 2001. Reg. No. 3029.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-05/502 of November 13, 2001 on the Amendments to the Methodology Recommendations on the Procedure of Calculation and Payment of the Uniform Social Tax (Contribution)

The changes pertain to the refinement of the circle of payers of the uniform social tax. It is specified, in particular, that the payers of the tax are private guard enterprises employing private guards. Independent auditors are also recognized as taxpayers. The Methodology Recommendations do not include now the provision stating that separate divisions may perform the functions of their creating organizations in calculation of the terms of application of the regressive taxation scale.

Federal Law No. 145-FZ of November 17, 2001 on the Amendment to Article 326 of the Criminal Code of the Russian Federation

Amends Article 326 of the Criminal Code of the Russian Federation "Fabrication or Destruction of the Transport Vehicle Identification Number". Sets forth that corpus delicti envisaged in the given Article includes the selling of single pieces of numbered units (body, chassis, engine) bearing faked numbers. Earlier, corpus delicti included only the selling of the whole of the transport vehicle with the faked identification number, body number, chassis number, engine number.
The Federal Law is entered into force from the day of its official publication. The text of the Federal Law is published in Rossiyskaya Gazeta on November 20, 2001, No. 227.

Federal law No. 144-FZ of November 17, 2001 on the Amendments to the Criminal Code of the Russian Federation and the Criminal Procedural Code of the RSFSR

Amendments are introduced in the criminal legislations pertaining to the violation of inventor and patent rights, as well as illegal use of the trademark. Article 180 of the Criminal Code of the Russian Federation "Illegal Use of the Trademark" sets forth qualification evidence of the crimes envisaged in Parts 1 and 2 of the given Article, such as the crime committed by a group of persons through preliminary agreement or by organized group. Appropriate changes are introduced in the RSFSR Criminal Procedural Code (Article 126 "Need for Preliminary Investigation and Sphere of Jurisdiction" and Article 414 "Proceedings"). The cases of crimes envisaged in Parts 1 and 2 of Article 180 of the Criminal Code of the Russian Federation imply inquest, and in Part 3 - preliminary investigation carried out by investigators of the bodies of internal affairs.
The Federal Law is entered into force from the day of its official publication. The text of the federal law is published in Rossiyskaya Gazeta on November 20, 2001, No. 227.

Order of the Federal Service of the Railway Troops of the Russian Federation No. 359 of October 31, 2001 on the Procedure of Publication of the Normative Acts of the Federal Service of the Railway Troops of Russia Recognized by the Ministry of Justice of the Russian Federation As Not Requiring the State Registration

Sets forth that publication in the weekly newspaper "Voyenny Zheleznodorozhnik" of the normative acts of the Federal Service of the Railway Troops of the Russian Federation recognized by the Ministry of Justice of the Russian Federation as not requiring state registration is considered to be official.
      Registered in the Ministry of Justice of the Russian Federation on November 14, 2001. Reg. No. 3031.

Direction of the Central Bank of Russia No. 1050-U of November 14, 2001 on the Fixing of the Maximum Amount of Payments in Cash in the Russian Federation between Legal Entities in a Single Deal

The maximum amount of payments in cash between legal entities in a single deal is fixed to amount to Rbl 60,000 (earlier, Rbl 10,000).
The given norm is entered into force from the moment of publication of the Direction in the Herald of the Bank of Russia. The text of the Direction is published in the Herald of the Bank of Russia on November 21, 2001, No. 69.

Direction of the Central Bank of Russia No. 1053-U of November 16, 2001 on the Amendments to the Direction of the Bank of Russia No. 586-U of June 24, 1999 on the Minimum Amount of the Registered Capital for the Newly Created Credit Organizations and the Minimum Amount of Own Resources (Capital) of the Banks Requesting the General License for Banking Operations

Fixes the requirements of the Bank of Russia to the amount of own resources (capital) of a credit organization requesting the change of the type - from a non-banking credit organization to a bank - at least euro 5 million equivalent.
The minimum registered capital of a created branch credit organization of a foreign bank is fixed to amount to euro 5 million equivalent (earlier, at least euro 10 million equivalent). The given rule is entered into force 90 days after, and the rest of the provisions, from the day of publication of the Direction in the Herald of the Bank of Russia. The text of the Direction is published in the Herald of the Bank of Russia on November 21, 2001, No. 69.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. SA-6-05/831@ of October 31, 2001 on the Endorsement of the Schedules of Redemption of Debts to Non-Budgetary Funds

The tax bodies may draw up independently the schedules of redemption of 15% of the debts in accrued penalties and fines if the right to endorse such schedules was delegated to them by the state social non-budgetary funds. If the funds protract the time limits of endorsement of these schedules, it is permitted that the tax bodies draw them up for 5 years followed by subsequent correction to comply with the schedules endorsed by the mentioned funds.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-14/478 of October 22, 2001 on the Abrogation of the Low-Value and Quick-Depreciation Category and the Procedure of Writing Off of the Cost of Special Auxiliaries

Explains the consequences of abrogation of the category of low-value and quick-depreciation items. The given category, according to the requirements of PBU 6/01, is transferred to resources in circulation and is taken into account in item "Materials" or "Unfinished Production" depending on the place of storage and use, or to the main assets - items with the time of use greater than 12 months.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-14/464 of October 15, 2001 on the Abrogation of the Provision on the Composition of Costs

Pursuant to the entering into force from January 1, 2002 of Chapter 25 of the Tax Code of the Russian Federation "Profit Tax for Organizations", abandons the Regulation on the composition of costs endorsed by the Decision of the Government of the Russian Federation No. 552 of August 5, 1992. However, the working out of the sectoral recommendations pertaining to the planning and registration of the costs of production of products (works, services), to the calculation for the purposes of production record keeping preserves its significance.

Letter of the Pension Fund of Russia No. SD-15-26/8003 of October 2, 2001 on Some Issues of Implementation of the Decision of the Government of the Russian Federation No. 699 of October 1, 2001

Explains the issues pertaining to the endorsement by the Pension Fund of the Russian Federation of the schedules of redemption of 15% of the debts in accrued penalties and fines with organizations as of January 1, 2001. The schedules are endorsed by different divisions of the Pension Fund of the Russian Federation depending on the amount of the debt. The time limit for endorsement of the schedule is fixed to within 5 working days from the day of registration in the bodies of the Pension Fund of Russia of the appeal of the organization. The appeal must indicate the amount of the debt to the Pension Fund of Russia in insurance contributions, as well as in accrued penalties and fines as of January 1, 2001, handed over to the tax bodies under the acts of verification less the amounts paid out (collected) in the period from January 1, 2001 through the 1st of the month of submission of the application for the restructuring.

Decision of the Government of the Russian Federation No. 804 of November 19, 2001 on the Federal Standards of Switchover to the New System of Payment for the Housing and Communal Services for the Year 2002

The federal standard of the maximum permissible portion of own expenses of citizens for the housing and communal services in the total family income within the federal standard of the social norm of the housing space and normatives of communal services consumption is fixed to amount to 22%.
The Decision also fixes differentiated by the subjects of the Russian Federation standards of the maximum cost of provided housing and communal services per 1 square meter of the total housing space per month. The changing of the payment for the housing and communal services will be carried out taking into account the level of incomes of the population and the measures of social protection of the low-income categories of citizens.

Decision of the Government of the Russian Federation No. 795 of November 17, 2001 on the Endorsement of the Rules of Rendering of Parking Services

Sets forth the procedure of regulation of relations in the sphere of services in the keeping of cars, motorcycles, scooters, as well as trailers and semitrailers for them on parking lots. Defines the obligatory requirements to the executor in consumer awareness of the rendered services. The payment for the rendered services is effected according to the procedure fixed in the written contract. The procedure of rendering services is different depending on whether the service is rendered on a nonrecurring or recurring basis.
An interesting item is the one stating that in case of a failure to execute the duty to remove the vehicle from the parking lot by the consumer, the executor may remove the vehicle on the basis of the court ruling and sell it. The amount obtained from the selling of the vehicle is handed over to the consumer less the amount due to the executor.

Decision of the Government of the Russian Federation No. 792 of November 17, 2001 on the Credits Granted from the Resources of the Federal Budget to Purchase Highway Equipment and Other Property Necessary to Maintain the Functioning of the Federal Highways

Allocated credits are granted for the term of up to 4 years to Russian highway construction organizations and leasing companies on the contest basis. The contest selection shall be arranged by the Ministry of Transport of the Russian Federation. The credits will be of tied nature and are allocated to pay for the actually purchased highway equipment and other property necessary to ensure the functioning of the federal highways.

Decision of the Federal Commission for Securities Market No. 28 of October 26, 2001 on the Endorsement of the Regulation on the Control System for Trade Organizers at Securities Market and Additional Requirements to Participants of Tenders and Issuers of Securities

The Regulation shall administer the relations pertaining to control executed by trade organizers at securities market over the deals with securities concluded through trade organizers during the trade session, as well as by participants of tenders and issuers whose securities are included in the tradable lists of the trade organizer. The Regulation defines the requirements to the system of monitoring and control of the bids and concluded deals in the trade system, to the system of control of participants of trade and issuers, as well as to trade organizers.
Registered in the Ministry of Justice of the Russian Federation on November 12, 2001. Reg. No. 3017.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. VT-6-21/819 of October 26, 2001 on the Amendments to the Instruction of the State Tax Service of Russia No. 33 of June 8, 1995 on the Procedure of Calculation and Payment to the Budget of the Property Tax for Enterprises

Explains that the amendments endorsed by the Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-21/292 of August 20, 2001 are entered into force from January 1, 2002. The payments due for presentation after the mentioned time limit (including those for the year 2001) shall be submitted to the tax body using the forms endorsed by the mentioned Order.

Decision of the Constitutional Court of the Russian Federation of November 22, 2001 on the Case of Constitutionality of Item 2 of Article 16 of the Law of the Russian Federation on the Certification of Products and Services Pursuant to the Appeal of Citizen V.P.Redekop

The challenged item regulates the procedure of payment for the works in obligatory certification of a particular product by its maker (seller, executor). According to the applicant, the given norm permits the bodies of executive power, because of the ambiguity of its contents, to impose through their acts and collect obligatory payments, including those of taxation nature, thus violating Articles 35 (Part 1), 55 (Part 3) and 57 of the Constitution of the Russian Federation.
The provision of Item 2 of Article 16 of the mentioned Law is recognized as not complying with the Constitution inasmuch as it permits to introduce obligatory labeling of particular products outside the certification range with registered information stamps, with respective expenses covered by the subjects of entrepreneurial activities. The provisions of the normative acts inasmuch as they are based on the provision of Item 2 of Article 16 of the given Law in the interpretation different from its constitutional and legal meaning may not be applied by courts, other bodies and officials and must be abrogated according to the established procedure.

Decision of the Government of the Russian Federation No. 808 of November 21, 2001 on the Amendments to the Rules of Passing of Qualification Examinations and Issue of Driver's Licenses Endorsed by the Decision of the Government of the Russian Federation No. 1396 of December 15, 1999

An exception is made to the general rule specifying the term of issue of the driver's license of 10 years. The persons having arrived to the territory of the Russian Federation temporarily without foreign driver's licenses get Russian driver's licenses for the effective term of their documents for the temporary stay. The Decision specifies the particulars of issue and replacement of the driver's licenses to the mentioned persons.

Order of the State Customs Committee of the Russian Federation No. 1035 of November 1, 2001 on the Endorsement of the Procedure of Recognizing As Desperate for Collection and Writing Off of Arrears and Debts in Penalties for the Federal Taxes and Revenues Due for Payment Because of the Transfer of Commodities across the Customs Border of the Russian Federation

The endorsed procedure defines the activities of the customs bodies in recognizing as desperate for collection and writing off of arrears and debts in penalties for the federal taxes and revenues due for payment because of the transfer of commodities across the customs border of the Russian Federation. The Order defines the reasons for recognizing as desperate for collection and writing off of the debt being: liquidation of the organization, bankruptcy of an independent entrepreneur or death of a natural person or his being acknowledged as dead by a court. The Order sets forth the procedure of taking the decision by the State Customs Committee of the Russian Federation on the recognizing of the debt as desperate for collection, its writing off and registration.
Registered in the Ministry of Justice of the Russian Federation on November 19, 2001. Reg. No. 3044.

Order of the Ministry of Economic Development and Trade of the Russian Federation, Ministry of Property Management of the Russian Federation, Ministry of Taxes and Revenues of the Russian Federation No. 320/208/BG-3-21/355-a of September 18, 2001 on the Endorsement of the Procedure of Determination and the List of Indicators of Economic Efficiency of Activities of the Federal State Unitary Enterprises and Open-Type Joint-Stock Companies with Federally-Owned Stocks

The determination of the endorsed values of indicators of economic efficiency of activities is carried out on the basis of the programs (plans) of activities of the mentioned enterprises and companies, accounting and other reports and other resources submitted by the heads of the unitary enterprises and representatives of the Russian Federation in the bodies of management of the joint-stock companies. The determination of the values of indicators of economic efficiency of activities varies for the unitary enterprises and joint-stock companies.
Registered in the Ministry of Justice of the Russian Federation on November 19, 2001. Reg. No. 3043.

Direction of the Central Bank of Russia No. 1048-U of November 14, 2001 on the Amendments to the Regulation of the Bank of Russia on the Consolidated Reports of Credit Organizations No. 29-P of May 12, 1998

Provides the new wording for the procedure of drawing up of consolidated reports by credit organizations, their submission to the Bank of Russia, as well as the use of the data of consolidated reports in banking enforcement. The Direction is entered into force beginning with January 1, 2002. Credit organizations shall draw up reports as of January 1, 2002 according to the new procedure.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. BG-6-07/846 of November 6, 2001 on the Labeling of Alcoholic Products

The labeling of alcoholic products with identification stamps, quality stamps and any other stamps introduced by regional laws and orders may not serve as the necessary prerequisite for their selling. The departments of the Ministry of Taxes and Revenues of the Russian Federation are ordered to prohibit the selling of products labeled with stamps other than those envisaged in the federal normative documents in producer enterprises, wholesale and retail trade and public catering enterprises.

Decision of the Government of the Russian Federation No. 805 of November 20, 2001 on the Tied Federal Program "Development of the Judicial System in Russia" for the Years 2002-2006

The goal of the program is improvement of efficiency of work of the judicial system expressed in personnel and material and technical support. In particular, it is envisaged to raise the judges' earnings to the level that existed before August 17, 1998. For this purpose, the average earnings of the judges should be increased 1.6 times in 2002 and bring them to Rbl 28,500 per month in 2006 (in the prices of the year 2001). Implementation of the mentioned measures will permit to increase the prestige of the court and will contribute to the improvement of judges' independence, improvement of judges' responsibility for the execution of power, as well as improvement of professional level of judges.

Decision of the Government of the Russian Federation No. 797 of November 17, 2001 on the Subprogram "Reformation and Modernization of the Housing and Communal Complex of the Russian Federation" of the Tied Federal Program "Housing" for the Years 2002-2010

The goal of the program is attraction of investments, improvement of the quality of the housing and communal services while reducing irrational expenses, as well as the tied social aid to the population. The implementation of the subprogram will ensure the reliability of the engineering system, the comfort and safety of the living conditions. The main measure to achieve these goals will be financial rehabilitation of the enterprises of the housing and communal complex, demonopolization and development of competitive relations, improvement of contractual relations and tariff-based regulation of the local natural monopolies.

Letter of the Pension Fund of Russia No. KA-16-27/8662 of October 25, 2001 on the Certificates of Payment of Contributions to the Pension Fund of Russia

Whenever independent entrepreneurs apply for the confirmation of the payment of insurance contributions for the period before January 1, 2001, the bodies of the Pension Fund of Russia may issue necessary certificates only if this entrepreneur is registered as the payer of insurance contributions and presents information on incomes and payment of insurance contributions on a timely basis.
The issue of certificates of payment of contributions to the Pension Fund of Russia within the uniform social tax (contribution), as well as of overdue debts for the previous periods is not being done by the bodies of the Pension Fund of Russia because control over their transfer has been vested in the tax bodies from January 1, 2001.

Decision of the Government of the Russian Federation No. 811 of November 23, 2001 on the Endorsement of the Procedure of Providing Service Housing Space to Citizens Employed in Works with Chemical Weapons

Citizens employed in works with chemical weapons that, because of the nature of their labor relations, must live in the vicinity of the place of work are provided with service housing space for the time of their work with these weapons by the administration of the object destroying the chemical weapons. If separate apartments are not available, the citizens, at their desire, may get leased housing space or get monthly monetary compensation for the leasing of the housing space (simultaneously with the monetary subsistence).

Direction of the Central Bank of Russia No. 1049-U of November 14, 2001 on the Amendments to the Regulation of the Bank of Russia No. 47-P of July 30, 1998 on the Procedure of Use of Reported Data of Credit Organizations in the Drawing Up of Consolidated Reports

The procedure of use of reported data of credit organizations in the drawing up of consolidated reports is provided in the new wording. The Direction specifies the particulars of application of the main principles of the general financial reporting work in the drawing up of consolidated reports, defines the procedure of filling out the consolidation card, logbook of mutual payments and other. Provides new examples of use of the data of credit organizations to draw up consolidated reports.
The Direction is entered into force from January 1, 2002.

Letter of the State Customs Committee of the Russian Federation and the Ministry of Taxes and Revenues of the Russian Federation No. 01-06/45626/AS-6-06/868@ of November 15, 2001 on the Procedure of Interaction of the Customs and Tax Bodies in the Customs and Tax Control in Cases of Commodity Declaring for the Export Regime

The endorsed procedure regulates the issues of registration by the tax body of the copies of invoices for subsequent submission of the necessary documentation by the exporter to the customs body. Endorses the form of the certificate handed out to the exporter to confirm the fact that production of exported commodities is his main type of activities. The mentioned certificate is issued within not more than 7 calendar days from the day of submission of the application of registration of the copies of invoices. The certificate is valid for presentation to the customs body carrying out customs registration of the appropriate commodities within three months from the day of its issue.

Federal Law No. 146-FZ of November 26, 2001 "Civil Code of the Russian Federation. Part 3"

Part 3 of the Civil Code of the Russian Federation includes two sections - Section V "Law of Succession" and Section VI "International Private Law".
The Federal Law extends the rights of citizens in disposal of their property including the cases of death (freedom of will). Preserves the grounds for succession traditional for domestic law of succession. However, in contrast to the Civil Code of the RSFSR, the first in priority is shown the testamentary succession and the second - the legal one. The number of persons entitled fur succession now includes also legal entities and the state.
The law provides for the opportunity to draw up closed testaments and, in exclusive cases - testaments in simple written form. The closed testament means the absence of opportunity for other persons, including the notary, to learn the contents of the testament.
The legal successors are called up for succession according to priority order. The first six priority orders include the spouse, as well as the kinship of the legator (priority order depending on the relations with the latter). The seventh priority order are stepchildren of the legator. If other legal successors are not available, disabled dependants living together with the legator act independently as the eighth priority order.
The Law reduces the amount of obligatory share of the underaged or disabled children of the legator, his disabled spouse, parents and dependants. These persons may inherit at least half of the share due to each of them in case of legal succession. Earlier, the amount of obligatory share amounted to two thirds of the legal succession.
Section VI "International Private Law" regulates the civil legal relations with a foreign element, i.e. a foreign person or the one being abroad.
Principally new provisions include the rules stating that imperative norms aimed to protect the state and public interests of the Russian Federation shall apply to relations with a foreign element regardless of the law to be applied. The Law introduces for the first time in the Russian legislation the notion of "private law" - the right of the country of citizenship of the person or of founding of the legal entity.
The Law extends the scope in the sphere of conflict of laws providing for an increase in the number of the norms. The new ones include the rules to be applied to contracts involving a consumer, claims cession, to obligations in unilateral deals, to interest in monetary obligations, to responsibility for the damage through the fault of commodity, work or service, to obligations because of unfair competition, to obligations because of unjust enrichment.

Federal Law No. 147-FZ of November 26, 2001 on the Entering into Force of Part 3 of the Civil Code of the Russian Federation

Part 3 of the Civil Code of the Russian Federation is entered into force from March 1, 2002. The same date is fixed to invalidate Section VII "Law of Succession" and Section VIII "Legal Power of Foreign Citizens and Stateless Persons. Application of Laws of Foreign States and International Treaties" of the Civil Code of the RSFSR, and also some other acts. The same sections of the fundamentals of civil legislation of the USSR on the territory of the Russian Federation are not applied. Part 3 of the Civil Code of the Russian Federation has no retroactive effect, i.e. the effect of the norms of the mentioned part of the Code does not apply to relations having emerged before its entering into force.

Ruling of the Constitutional Court of the Russian Federation of November 27, 2001 on the Official Explanation of the Decision of the Constitutional Court of the Russian Federation of May 14, 1999 on the Case of Constitutionality of the Provisions of Part 1 of Article 131 and Part 1 of Article 380 of the Customs Code of the Russian Federation

Imported commodities and transport vehicles may not be confiscated from persons having bought them in circulation on the territory of the Russian Federation if these persons could not produce any effect on observation of the necessary customs formalities because they were not participants of relations pertaining to such property, provided that they did not know and could not know of the illegality of the importation while buying it. The given rule shall apply if such property is not subject to confiscation or state appropriation otherwise according to other legal directives.

Regulation of the Central Bank of Russia and the State Customs Committee of the Russian Federation No. 156-P/01-100/3 of October 12, 2001 on the Amendments to the Regulation of the Bank of Russia and the State Customs Committee of Russia No. 101-P and No. 01-23/32005 of December 22, 1999 (Respectively)

Instruction of the Central Bank of the Russian Federation and the State Customs Committee of the Russian Federation on the procedure of carrying out currency control over the receipts from export of commodities in the Russian Federation No. 86-I and No. 01-23/26541 of October 13, 1999 (respectively) applies to the deals when the commodities are exported from the Russian Federation under the customs regime of reexport, temporary export and processing outside the customs territory.
The scope of the given Instruction does not include:
- deals pertaining to export of commodities from the Russian Federation not envisaging payments for these commodities in foreign currencies and/or currency of the Russian Federation (barter deals, free supplies including humanitarian aid and other);
- deals not envisaging transfer of property rights for the commodities exported from the customs territory of the Russian Federation (including those under leasing contract (except for the cases of purchase of the lease item by a non-resident at residual cost) etc.);
- deals for the export of works, services and results of intellectual activities.
Registered in the Ministry of Justice of the Russian Federation on November 22, 2001. Reg. No. 3049.
The Regulation is entered into force from January 1, 2002.

Regulation of the Central Bank of Russia and the State Customs Committee of the Russian Federation No. 155-P/01-100/4 of October 12, 2001 on the Amendments to the Instruction of the Bank of Russia and the State Customs Committee of Russia No. 86-I and No. 01-23/26541 of October 13, 1999 (Respectively)

Instruction on the procedure of carrying out currency control over the receipts from the export of commodities in the Russian Federation applies to the deals when the commodities are exported from the Russian Federation under the customs regime of reexport, temporary export and processing outside the customs territory. The Regulation defines the terms of the customs registration of commodities placed under these customs regimes.
Registered in the Ministry of Justice of the Russian Federation on November 22, 2001. Reg. No. 3048.
The Regulation is entered into force from January 1, 2002.

Federal Law No. 148-FZ of November 27, 2001 on the Amendments to Part 2 of the Tax Code of the Russian Federation and Article 20 of the Law of the Russian Federation on the Fundamentals of the Tax System in the Russian Federation

Part 2 of the Tax Code of the Russian Federation is extended to include Section IX "Regional Taxes and Revenues", Chapter 27 "Sales Tax".
The amendments are introduced pursuant to the recognition by the Constitutional Court of the Russian Federation (Decision No. 2-P of January 30, 2001) of some of the provisions of the Law of the Russian Federation on the fundamentals of the tax system of the Russian Federation as not complying with the Constitution of the Russian Federation, i.e. "not providing for the necessary completeness and definiteness of the regulation of the sales tax".
The Law introduces the definition of the object of taxation as operations in selling to natural persons of commodities (works, services) on the territory of the subject of the Russian Federation for cash and also using payment or credit bank cards. Excludes the right of the subjects of the Russian Federation to extend the list of commodities (works, services) subject to the sales tax. Excludes ambiguous notions without judicial meaning and permitting to be interpreted differently in the judicial practice, such as "wholesale trade of commodities (works, services)", "expensive commodities", "services and commodities not being essential" etc. Provides for the opportunity to fix the tax rate not greater than 5% - not up to 5% as was formulated earlier. Defines more specifically such essential elements of taxation as the taxable base and the procedure of calculation of the tax. The tax period is fixed to amount to the calendar month. Exemption from taxation of a number of commodities (works, services) does not dep end on the form of ownership of organizations producing or selling them.
Chapter 27 of the Tax Code of the Russian Federation is entered into force from January 1, 2002 and losses its power from January 1, 2004. The rest of the norms are entered into force one month after the day of official publication of the Federal Law. The text of the Federal Law is published in Rossiyskaya Gazeta on November 29, 2001, No. 234.

Direction of the Central Bank of Russia No. 1055-U of November 26, 2001 on the Amendments to the Direction of the Bank of Russia No. 1024-U of August 27, 2001 on the Procedure of Bringing in Compliance of the Amount of Registered Capital and the Amount of Own Resources (Capital) of Credit Organizations

Specifies the procedure of preparation and sending by the territorial institution of the Bank of Russia of the request to revoke the license for bank operations from a credit organization. Pursuant to the Direction of the Bank of Russia No. 1035-U of August 27, 2001, such time period is fixed to within 10 days from the moment of revealing of the grounds for the revocation of the license.
The Direction is entered into force from the day of 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 November 28, 2001, No. 72.

Direction of the Central Bank of Russia No. 1054-U of November 20, 2001 on the Amendments to the Rules of Accounting Work in Credit Organizations Located on the Territory of the Russian Federation No. 61 of June 18, 1997

The amendments are introduced in the procedure of keeping of accounting records for investments into securities and bills. In this connection, the Rules are extended to include the new Appendix 15 "Procedure of Accounting Work for Investments into Securities and Operations with Securities". The residues of personal accounts of subsections "Investments into Bills" and "Investments into Stocks" of Section 5 "Operations with Securities" are transferred to the newly opened personal accounts of the second order balance accounts proceeding from the characteristics of the security in compliance with the mentioned Appendix 15, turnovers for the April of 2002 and no later than April 30, 2002.
There may be no residues on the closed accounts as of May 1, 2002.
The Direction is entered into force from April 1, 2002. The balance as of April 1, 2002 is drawn up regardless of the Direction.

Federal Law No. 152-FZ of November 27, 2001 on the Amendments to the Federal Law on the Federal Messenger Service and the Federal Law on Armaments

The changes are introduced pursuant to the changing of the status of the State Messenger Service of the Government of the Russian Federation (Decree of the President of the Russian Federation No. 867 of May 17, 2000 transformed the mentioned service into the State Messenger Service of the Russian Federation and included it in the structure of the federal bodies of executive power to be managed by the President of the Russian Federation).
The Federal Law is entered into force from the day of its official publication. The text of the Federal Law is published in Rossiyskaya Gazeta on November 29, 2001, No. 234.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. VT-6-21/833 of October 31, 2001 on the Payment for the Pollution of the Natural Environment

Explains the issues pertaining to the procedure of transfer of payments and their distribution between the budgets of various level, control of the tax bodies over the reception of payments, procedure of transfer of payments in cases of leasing of equipment being the source of pollution of the natural environment and other.
In particular, it is not legitimate for the executive bodies of the subjects of the Russian Federation to introduce exemptions for payments for the use of natural resources, including the amounts due to the budget of the subject of the Russian Federation.

Federal Law No. 154-FZ of November 27, 2001 on the Execution of the Budget of the Federal Fund of Obligatory Medical Insurance for the Year 2000

Endorses the report of execution of the budget of the federal fund of obligatory medical insurance of the Russian Federation for the year 2000 with incomes (Rbl 2,914.0 million) exceeding the expenses (Rbl 2,872.1 million) by Rbl 41.9 million.
The Federal Law is entered into force from the day of its official publication. The text of the Federal Law is published in Rossiyskaya Gazeta on November 29, 2001, No. 234.

Federal Law No. 153-FZ of November 27, 2001 on the Execution of the Budget of the Social Insurance Fund of the Russian Federation for the Year 2000

Endorses the report of execution of the budget of the Social Insurance Fund of the Russian Federation for the year 2000 with incomes (Rbl 86,580.5 million) exceeding the expenses (Rbl 69,994.8 million) by Rbl 28,680.6 million as of January 1, 2001.
The Federal Law is entered into force from the day of its official publication. The text of the Federal Law is published in Rossiyskaya Gazeta on November 29, 2001. No. 234.

Federal Law No. 155-FZ of November 27, 2001 on Additional Social Insurance to Members of Flight Crews of Air Vessels of the Civil Aviation

Members of flight crews of air vessels of civil aviation shall be provided with additional guarantees in social insurance because of the special labor conditions. The mentioned persons shall get monthly supplements to the state pension for the length of service regardless of the mechanism of calculation of its amount. The amount of the supplement to the pension is determined depending on the length of service of the pensioner, amount of his average monthly earnings for the period of flight work taking into account the amount of actually received insurance contributions according to the additional tariff.
The law specifies the particulars of calculation of the average monthly earnings to determine the amount of supplement to the pension.
The Federal Law is entered into force from the day of its official publication. The text of the Federal Law is published in Rossiyskaya Gazeta on November 30, 2001, No. 235.

Decision of the Government of the Russian Federation No. 820 of November 26, 2001 "Issues of the Committee of the Russian Federation for Financial Monitoring"

Fixes the maximum number of employees of the Committee and its territorial bodies.
The Committee shall be deployed temporarily in the service buildings of the Ministry of Finance of the Russian Federation located at the address of: 39 Myasnitskaya St, Bldg. 1, Moscow.

Regulation of the Central Bank of Russia No. 157-P of October 24, 2001 on the Procedure of Effecting Payments between Residents and Non-Residents under the Contracts for Carrying Out Works, Rendering Services or Transfer of Results of Intellectual Activities

The Regulation shall apply to payments in foreign currencies between legal entities, independent entrepreneurs being residents and non-residents under the contracts for carrying out works, rendering services (including agency contracts and commission contracts) or transfer of results of intellectual activities. The payments are made according to cashless procedure through accounts of residents in authorized banks and are transferred in the form of those not requiring the permission of the Bank of Russia for currency operations pertaining to capital transfers.
Registered in the Ministry of Justice of the Russian Federation on November 26, 2001. Reg. No. 3054.
The Regulation is entered into force from the day of its publication in the Herald of the Bank of Russia. The text of the Regulation is published in the Herald of the Bank of Russia on November 29, 2001, No. 73.

Regulation of the Central Bank of Russia No. 159-P of November 26, 2001 on the Method of Calculation of Own Resources (Capital) of Credit Organizations

Defines the mechanism of calculation of own resources of credit organizations. This information is submitted to the territorial institutions of the Bank of Russia within the time limits specified for submission of the accounting balance report and the estimate of obligatory normatives as of the 1st of each month in thousand roubles. The indicator of own resources calculated according to the method is used to determine the values of obligatory normatives, limits of the open currency position and in other cases.
The Regulation is entered into force from the reports as of January 1, 2002.

Direction of the Central Bank of Russia No. 1056-U of November 27, 2001 on the Amendment to the Direction of the Bank of Russia No. 500-U of February 12, 1999 on the Enhancing of Currency Control on the Part of the Authorized Banks over the Legitimacy of Currency Operations Carried Out by Their Clients and on the Procedure of Application of Measures of Intervention against Authorized Banks for the Violation of Currency Legislation

The list of states and territories providing tax exemption regime and/or not requiring disclosure and submission of information while carrying out financial operations (off-shore zones) is extended to include the Republic of Montenegro. The requirement to build up the reserve by credit organizations for operations of credit organizations of the Russian Federation with residents of these zones with respect to the Republic of Montenegro is entered into force one month after the day of entering into force of the Direction.
The Direction is entered into force from the day of 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 November 29, 2001, No. 73.

Federal Law No. 157-FZ of November 29, 2001 on the Amendments to the Federal Law on the Destruction of Chemical Weapons

The amendments are adopted to implement the requirements of the Convention on the prohibition of development, production, stockpiling and use of chemical weapons and on their destruction ratified by Russia on November 5, 1997.
Earlier, transportation of chemical weapons was permitted within the subject of the Russian Federation where the objects storing such weapons and destroying them were located.
Introduced amendments actually permit to destroy chemical weapons on the territory of another subject of the Russian Federation as an alternative.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 160-FZ of November 29, 2001 on the Amendment to Article 2 of the Federal Law on the State Protection of Judges, Officials of Law Enforcement and Control Bodies

Federal Law on the state protection of judges, officials of law enforcement and control bodies shall apply also to the workers of the Counting Chamber of the Russian Federation and control and counting chambers of the subjects of the Russian Federation, because control activities of these persons is prone to encroachment.
The Federal Law is entered into force from January 1, 2002.

Decision of the Government of the Russian Federation No. 826 of November 28, 2001 on the Endorsement of the Minimum and Maximum Rates of Payment for the Use of Water Objects in the River Basins, Lakes, Seas and Economic Regions

Fixes the new minimum and maximum rates of payment for the use of water objects for the purposes of water intake and runoff disposal, for the purposes of hydropower industry and rafting, for the use of the territorial sea and internal sea waters, as well as water areas of surface water objects. The rates for the purposes of water intake are differentiated depending on whether the water intake is arranged from surface water objects or the underground ones.
The Decision is entered into force from January 1, 2002.

Decision of the Government of the Russian Federation No. 825 of November 28, 2001 on the Amendments to the List of International and Foreign Organizations Whose Grants (Free Aid) to Taxpayers Provided to Support Science, Education, Culture and Arts in the Russian Federation Are Exempted from Taxation

The mentioned list is extended to include the Japanese Fund and the International Fund of Protection of Animals (Great Britain).

Decision of the Government of the Russian Federation No. 824 of November 28, 2001 on the Additions to the List of International, Foreign and Russian Bonuses for the Outstanding Achievements in the Sphere of Science and Technology, Education, Culture, Literature and Arts Amounts of Which Are Exempted from Taxation

Section "Bonuses in the Sphere of Science and Technology" of the mentioned list is extended to include the personal bonuses of the Government of St.Petersburg and the Presidium of St.Petersburg Scientific Center of the Russian Academy of Sciences, as well as the bonuses of the Presidium of the Russian Academy of Medical Sciences in the sphere of fundamental medical research and some international bonuses.

Federal Law No. 158-FZ of November 29, 2001 on the Amendments to Article 228 of Part 2 of the Tax Code of the Russian Federation

Changes insignificantly Article 228 of the Tax Code of the Russian Federation specifying the particulars of calculation of the income tax for natural persons obtained from sale of owned property.
The Federal Law is entered into force from January 1, 2002, however, no earlier than one month after the day of its official publication.

Federal Law No. 156-FZ of November 29, 2001 on Investment Funds

Introduces uniform standards of regulation of relations in the sphere of collective investments and eliminates a number of obstacles for deployment of free monetary resources at organized capital markets.
Specifies the particulars of creation and legal status of joint-stock companies in investment sphere, the licensing of activities of joint-stock investment funds, their liquidation and other issues.
Regulates the issues of creation and operation of shared investment funds, in particular, specifies requirements to managing companies, specialized depositaries, assessors, agents deploying and buying investment shares, investment share deployment prospectuses, rules of shared investment funds, procedure of their registration, investment declaration.
Defines the procedure of deployment and buying of investment shares of shared investment funds, calculation of the cost of investment shares. Also specifies the procedure of calculation of the cost of net assets of investment funds, requirements to the composition of assets, disclosure of information on the activities of investment funds and managing companies, as well as the authority of the state body regulating the securities market in the sphere of activities of professional participants of the system of collective investments.
The Federal Law is entered into force from the day of its official publication. The text of the Federal Law is published in Rossiyskaya Gazeta on December 4, 2001, No. 238.

Decision of the State Duma of the Federal Assembly No. 2172-III GD of November 30, 2001 on the Amnesty for the Underaged and Women

Lists the persons to be dismissed within six months from the day of official publication of the Decision, in particular, the following categories of convicts sentenced to up to six years of imprisonment inclusive having not served the terms earlier in colonies or corrective institutions: convicted for the crimes committed at the age of 16 to 18 years; women with underage children, expecting mothers and other. Lists the cases of crimes committed before the Decision and processed by the bodies of inquest, bodies of preliminary investigation and courts that must be terminated.
The text of the Decision is published in Parlamentskaya Gazeta on December 1, 2001, No. 227.

Decision of the State Duma of the Federal Assembly No. 2173-III GD of November 30, 2001 on the Procedure of Application of the Decision of the State Duma of the Russian Federation on the Amnesty for the Underaged and Women

Lists the bodies in charge of the implementation of the act of amnesty. Specifies the particulars of application of the mentioned act for various categories of those pertaining.
The Decision is entered into force from the day of its official publication. The text of the Decision is published in Parlamentskaya Gazeta on December 1, 2001, No. 227.

Decision of the Government of the Russian Federation No. 834 of November 30, 2001 on the Endorsement of the Rate of Export Customs Duty for Mustard Seeds Exported from the Territory of the Russian Federation outside the Member-States of the Customs Union Agreements

Endorses the rate of export customs duty for mustard seeds (code according to the Foreign Trade Commodity Nomenclature 1207 50) amounting to 10% of the customs cost, however, not less than euro 25 per 1,000 kg. Earlier, mustard seeds were exported free.
The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 830 of November 30, 2001 on the Commodity Nomenclature Used in Foreign Trade Activities and the Customs Tariff of the Russian Federation

Endorses the new Customs Tariff of the Russian Federation - consolidated rates of import customs duties. The rates of duties will be reported additionally after publication in the special issue of Rossiyskaya Gazeta.
The Decision is entered into force from January 1, 2002.

Order of the Ministry of Finance of the Russian Federation No. 93n of November 27, 2001 on the Invalidation of Some of the Acts Issued by the State Insurance Enforcement of the Russian Federation and the Federal Service of Russia for Enforcement of Insurance Activities

Pursuant to the adoption of the new Chart of Accounts introduced from January 1, 2002, invalidates a number of normative acts from the same time. Among them are the Orders of the Federal Service of Russia for Enforcement of Insurance Activities No. 02-02/13 of July 25, 1994 on the endorsement of the Regulation on accounting work and reporting in medical insurance organizations and No. 02-02/21 of October 31, 1994 on the endorsement of the amendments to the chart of accounts of financial and economic activities of insurance organizations and the instruction for its application.

Decision of the Government of the Russian Federation No. 841 of December 3, 2001 on the Endorsement of the Regulation on the Federal Mining and Industrial Supervision Agency of Russia

The Regulation lists the main tasks and functions of the State Mining and Industrial Supervision Agency of the Russian Federation. The agency is in charge of enforcement in the sphere of industrial safety, state mining enforcement, control over observation of the norms and rules of drawing up and implementation of the projects in extraction and processing of mineral resources and use of mineral deposits for other purposes; specifies the procedure of carrying out and carries out technical investigation of the reasons of accidents, incidents and cases of loss of explosive materials of industrial destination; keeps the register of hazardous industrial objects; arranges and carries out the licensing of the types of activities in the sphere of industrial safety; issues permissions for the use of technical devices at hazardous industrial objects, as well as permissions for the use of explosive materials of industrial destination and works with these materials.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-14/488 of October 31, 2001 on the Procedure of Registration of Incentives and Compensation Payments

The Regulation on the composition of expenses now in effect envisages inclusion in the net cost of products (works, services) of incentives and compensation payments (benefits to skilled medical workers) specified in the legislation. In accounting work, the given payments are referred to the category of expenses of the organization and are registered on accounts of production expenses.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-14/467 of October 16, 2001 on the Criteria for Referring Material and Production Reserves to Fixed Assets

In accounting work, the material and production reserves are assumed to be the assets used as raw materials, as well as any assets listed in the Civil Code of the Russian Federation featuring a material and tangible form and the term of useful life of less than 12 months.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. 04-1-06/1788-Ya731 of September 28, 2001 on the Exemption from the Income Tax from Natural Persons Granted to the Buyer of a Flat

Explains how the citizens who did not use the income tax exemption at the purchase of a flat or house may use the exemption from the income tax for natural persons according to the procedure and in amounts specified in Article 220 of the Code (property tax exemption).

Decision of the Presidium of the Higher Arbitration Court of the Russian Federation No. 1321/01 of October 9, 2001 on the Payment of the Sales Tax by Independent Entrepreneurs

Presidium of the Higher Arbitration Court of the Russian Federation has found out that the conclusion of the lower court instances that introduction of the sales tax creates less favorable conditions of taxation for an independent entrepreneur as compared to those in effect as of the moment of his state registration is not based on the law.
The conclusion that entrepreneur switchover to the simplified system of taxation is an obstacle for paying the sales tax is also recognized as groundless.
Also groundless is considered to be the conclusion of the cassation instance stating that the simplified system of registration of economic operations used by the entrepreneur prevents from registration of operations subject to the sales tax because it does not envisage a separate registration of commodities (works, services) subject to taxation.

Decree of the President of the Russian Federation No. 1387 of December 3, 2001 on the Amendment to the Decree of the President of the Russian Federation No. 822 of August 4, 1997 on the Changing of the Nominal Value of the Russian Monetary Units and the Scale of Prices

The time limit for accepting and exchange by institutions of the Central Bank of the old type monetary units (available in circulation before the denomination) is extended till 2003.

Decision of the Government of the Russian Federation No. 830 of November 30, 2001 on the Commodity Nomenclature Used in Foreign Trade Activities and the Customs Tariff of the Russian Federation

Endorses the new Customs Tariff of the Russian Federation - consolidated rates of import customs duties.
The Decision is entered into force from January 1, 2002.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-03/360 of September 25, 2001 on the Amendments to the Order of the Ministry of Taxes and Revenues of Russia No. BG-3-03/66 of February 28, 2001

Registered in the Ministry of Justice of the Russian Federation on November 30, 2001. Reg. No. 3063.
Amends the form of the declaration for excise duty taxes (section "Correction of the Accrued Amount of Excise Duty Tax" of Form 1) and the Instruction for filling it out. The Order is issued pursuant to the entering into force of the Federal Law No. 33-FZ of March 24, 2001 on the amendments to the Federal Law on the entering into force of Part 2 of the Tax Code of the Russian Federation and amendments to some of the legislative acts of the Russian Federation on taxes. The changes pertain to the procedure of declaring of excise duty taxes for alcoholic products.

Regulation of the Central Bank of Russia No. 160-P of November 28, 2001 on the Procedure of Implementation of Control by the Bank of Russia over Execution by Credit Organizations of the Federal Law on the Countermeasures against Legalization (Laundering) of Incomes Obtained in a Criminal Way

Specifies the procedure of submission by credit organizations of reports pertaining to the registration, storage and submission of information on operations subject to obligatory control, as well as organization in credit organizations of internal control to prevent the legalization (laundering) of incomes obtained in a criminal way.
Explains the particulars of carrying out inspection checks and drawing up of their results. The checking inspectors - authorized representatives of the Central Bank - may carry out selective checks of the procedure of carrying out of individual bank operations and other deals, their registration.
Inspection checks include the study of internal documents of the credit organization and established counteraction procedures against legalization (laundering) of incomes obtained in a criminal way, including the registration, storage and submission to the authorized body of information on operations subject to obligatory control, analysis of violations revealed by the credit organization in the course of the checks of observation of the rules of internal control and internal control programs.
The Regulation is published in the Herald of the Bank of Russia on December 5, 2001, No. 74, and is entered into force from February 1, 2002.

Decision of the Government of the Russian Federation No. 845 of December 4, 2001 on the Amendment to and Invalidation of Some of the Acts of the Government of the Russian Federation Pursuant to the Introduction of the Tax on Extraction of Mineral Resources

The changes pertain to the replacement of the payments for the use of mineral resources (excise duties for oil and natural gas, deductions for the reproduction of the mineral raw material base) with the tax on the extraction of the mineral resources.
The Decision is entered into force from January 1, 2002.

Decision of the Government of the Russian Federation No. 844 of December 4, 2001 on the Endorsement of the Rules of Writing Off of the Debt of Organizations to the Federal Budget in Resources Handed Out on Payback Basis, Interest for Use of Them, Penalties and Fines Which Must Be Cancelled According to the Legislation of the Russian Federation

According to the endorsed Rules, the debt of the organization is to be written off in case of liquidation of this organization because of its insolvency (bankruptcy) pursuant to court decision. The rules specify the procedure of interaction of the Ministry of Finance of the Russian Federation and the territorial bodies of the federal treasury or agent banks in the writing off of the debt.

Direction of the Central Bank of Russia No. 1058-U of December 3, 2001 on the Amendment to the Regulation of the Bank of Russia No. 53-P of August 28, 1998 on the Circulation of the Issues of the Bonds of the Bank of Russia

Deployment of the issue of the bonds is carried out by the Bank of Russia in the form of auction arranged in the trade system and/or by way of concluding deals in the trade system at the fixed price suggested by the Bank of Russia.
The Direction is published in the Herald of the Bank of Russia on December 5, 2001, No. 74, and is entered into force from the day of its signing.

Direction of the Central Bank of Russia No. 1059-U of December 3, 2001 on the Amendments to the Regulation of the Bank of Russia No. 37 of March 30, 1996 on the Obligatory Reserves of Credit Organizations Deposited in the Central Bank of the Russian Federation

Specifies the particulars of application of the procedure of depositing of obligatory reserves envisaged in the mentioned Regulation in case of release of the credit organization from the control of the Agency for the Restructuring of Credit Organizations in cases of presence in the obligations of the credit organization registered on the balance accounts taken into account in the calculation of obligatory reserves of resources attracted from the Agency in the framework of the program of restructuring for the purposes of financial rehabilitation.
The Direction is published in the Herald of the Bank of Russia on December 5, 2001, No. 74, and is entered into force from the moment of publication.

Order of the State Customs Committee of the Russian Federation No. 1088 of November 16, 2001 on the Creation of the Moscow Province Highway Customs Station in the Central Excise Duty Customs Office

Creates the Moscow Province Highway Customs Station subordinate directly to the Central Excise Duty Customs Office located at the address of: 17 Krasnodarskaya St., Domodedovo, Moscow Province, 142000.
The given customs station is charged with the customs registration and customs control of transport vehicles with vehicle and chassis certificates moved across the customs border of the Russian Federation by natural persons (with exceptions) living or registered according to established procedure in the Moscow Province.

Order of the State Customs Committee of the Russian Federation No. 1058 of November 8, 2001 on the Amendments to the Order of the State Customs Committee of Russia No. 680 of July 17, 2001

Provides the new wording for the list of customs bodies in charge of the customs registration of alcoholic products, tobacco items and tobacco raw materials originating on the territory of the Republic of Moldova and imported to the customs territory of the Russian Federation by highway and railway transport to recipients and their structural divisions in Moscow and the Moscow Province. The list is extended to include the Gorensky and Dubininsky customs station with Paveletsky customs station being removed from it.
Registered in the Ministry of Justice of the Russian Federation on December 3, 2001. Reg. No. 3066.

Order of the State Customs Committee of the Russian Federation No. 1055 of November 6, 2001 on the Amendment to the Order of the State Customs Committee of Russia No. 429 of May 25, 2000

Refines the list of commodities (products) subject to excise duty tax that do not refer to humanitarian aid, in particular, used clothes, footwear and bedclothes. An exception is clothes, footwear and bedclothes sent to state and municipal organizations and institutions of social protection of population, public health, education, criminal execution system financed at the expense of the resources of the budgets of all levels.
Registered in the Ministry of Justice of the Russian Federation on December 4, 2001. Reg. No. 3067.

Order of the State Customs Committee of the Russian Federation No. 1012 of October 23, 2001 on the Places of Customs Registration of Commodities of Individual Category

Lists the places of customs registration of commodities classified in Items 0701-0709, 0801-0810 (vegetables, fruits and nuts) of the Foreign Trade Commodity Nomenclature of Russia imported by highway transport under the free circulation customs regime to recipients in Moscow and the Moscow Province. Lists the temporary storage warehouses permitted for temporary storage of the mentioned commodities. Customs duties for the customs registration of commodities and transport vehicles are collected in a single amount.
Registered in the Ministry of Justice of the Russian Federation on November 30, 2001. Reg. No. 3065.
The Order is entered into force 30 days after the day of its official publication.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. 09-1-19/3550/17 of November 29, 2001 on the Payment of the Value Added Tax from Advance Payments Received by Mass Media Publishing Houses in 2001 for Subscriptions for the Year 2002

Explains that amounts received by mass media publishing houses in 2001 for subscriptions for the year 2002 are exempted from the value added tax. Besides, in 2002, when mass media products are sold to subscribers, the publishing houses do not encounter obligation to calculate and pay the VAT from the cost of the earlier covered products.
Amounts of taxes paid by the supplier of commodities (works, services) spent for the production of the above products are not accepted for exemption and are included in the expenses exempted from the income tax of organizations (income tax from natural persons).

Decree of the President of the Russian Federation No. 1408 of December 5, 2001 on the Invalidation of the Decrees of the President of the Russian Federation Pursuant to the Entering into Force of Part 2 of the Tax Code of the Russian Federation

Invalidates a number of decrees of the President of the Russian Federation, in particular, No. 1008 of May 23, 1994 on the Federal Highway Fund of the Russian Federation and No. 1211 of August 18, 1996 on the measures to ensure the complete and timely receipts of obligatory payments to the State Employment Fund of the Russian Federation. Abandons the provisions of the Decree of the President of the Russian Federation No. 685 of May 8, 1996 on the main directions of the tax reform in the Russian Federation and measures to improve the tax and payment discipline regulating the issues of calculation of the value added tax and the profit tax.
The Decree is entered into force from the day of its signing

Decision of the Government of the Russian Federation No. 863 of December 7, 2001 on the Amendments to the Decision of the Government of the Russian Federation No. 1023 of December 27, 2000

Refines the rules of making and selling of the special regional stamps for labeling alcoholic products. The labeling with these stamps applies to alcoholic products with ethyl alcohol content by volume higher than 9% sold from excise duty warehouses of organizations, except for alcoholic products imported to the territory of the Russian Federation and bear. Alcoholic products with ethyl alcohol content by volume higher than 9% must be labeled with the stamp of the subject of the Russian Federation where these products will be sold through retail trade network or public catering enterprises. Pursuant to the decision of the bodies of executive power of some of the subjects of the Russian Federation, alcoholic products sold on their territory may be labeled with the special regional stamps of other subjects of the Russian Federation.

Decision of the Government of the Russian Federation No. 861 of December 7, 2001 on the Food Rations of the Crews of Sea, River and Air Vessels

Endorses the food rations of the crews of sea, river, as well as air vessels that, according to Article 264 of the Tax Code of the Russian Federation, are qualified as other expenses pertaining to production and/or sales and are subject to the profit tax. The rations include the lists of the necessary products corresponding to the norms per person per day.
The Decision is entered into force from January 1, 2002.

Order of the Ministry of Taxes and Revenues of the Russian Federation, State Customs Committee of the Russian Federation and the Ministry of Finance of the Russian Federation No. BG-3-10/961/80n of October 1, 2001 on the Endorsement of the Rules of Filling Out the Fields "Payer", "Recipient" and "Purpose of Payment" of the Payment Documents to Transfer Payments to the Incomes and Resources Accounts of the Budgets of All Levels of the Budget System of the Russian Federation, As Well As to Collect Arrears, Penalties and Fines

Sets forth the procedure of filling out by taxpayers, tax agents and tax bodies, as well as the tipstaff service, of payment documents to transfer payments to the incomes and resources accounts of budgets of all levels of the budget system of the Russian Federation. The rules apply to the bodies of the Federal Treasury of the Ministry of Finance of the Russian Federation, as well as participants of foreign trade activities and the customs bodies when they fill out the payment documents to transfer customs and other payments obtained from foreign trade activities as incomes in the federal budget.
Registered in the Ministry of Justice of the Russian Federation on December 5, 2001. Reg. No. 3070.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-21/410 of October 15, 2001 on the Amendments to the Instruction of the Ministry of Taxes and Revenues of Russia No. 56 of February 21, 2000 on the Application of the Law of the Russian Federation on the Payment for the Land

Refines the provisions of the Instruction of the Ministry of Taxes and Revenues on the application of the Law of the Russian Federation on the payment for the land to bring it in compliance with the actual legislation. The Instruction, in particular, includes the notions of Part 1 of the Tax Code of the Russian Federation. The Instruction takes account of the norms of the Federal Law on the budget for the year 2001 pertaining to the preservation of the rates of the land tax having been in effect in 2000. Specifies that the payment of the uniform imputed income tax for certain types of activities does not exempt form the payment of the land tax. Provides the new wording for the forms of tables - appendices to the consolidated land tax declaration.
Registered in the Ministry of Justice of the Russian Federation on December 5, 2001. Reg. No. 3069

Order of the Ministry of Railway Transport of the Russian Federation No. 32 of October 1, 2001 on the Classification of Improved-Comfort Cars and the Procedure of Granting Services to Passengers with the Cost Included in the Cost of Travel

Improved-comfort cars of passenger trains on the railway transport shall be divided into economy (E) and business (B) class according to the category and complex of provided services. Improved-comfort cars put into operation before introduction of the mentioned classification shall be qualified as economy class (cars with 4-bed compartments and seats) and business class (cars with 2-bed compartments).
The Order defines the list of services provided to passengers in improved-comfort cars with the cost included in the cost of travel, requirements to these services and terms of granting them in the passenger trains. The given norms shall apply to the enterprises of the federal railway transport.
Registered in the Ministry of Justice of the Russian Federation on November 30, 2001. Reg. No. 3062.

Direction of the Central Bank of Russia No. 1062-U of December 7, 2001 on the Procedure of Import by the Authorized Banks to the Russian Federation of Euro Cash before the Euro Notes and Coins Are Introduced for Circulation in the Countries of the European Economic and Currency Union

The import by the authorized banks of cash in euros shall be carried out according to the procedure specified in the Regulation of the Bank of Russia No. 13 of April 19, 1993 and the State Customs Committee of Russia No. 01-20/3371 of April 14, 1993 on the procedure of import to the Russian Federation and export from the Russian Federation of foreign currencies and securities in foreign currencies by the authorized banks. The declaring of the imported money shall be carried out according to the common procedure specified for the declaring of foreign currencies.
The Direction is entered into force from the day of its 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 December 13, 2001, No. 75.

Order of the Ministry of Finance of the Russian Federation No. 275 of November 6, 2001 on the Endorsement of the Rules of Accepting of Emission Securities As Collateral to Back Up the Return of the Resources of the Federal Budget Provided on Payback Basis

Defines the procedure and terms of accepting by the Ministry of Finance of the Russian Federation of emission securities as collateral when the resources of the federal budget (budget credits) are provided on payback basis to organizations not being state and municipal unitary enterprises. The endorsed rules shall apply to the newly granted, as well as prolonged earlier budget credits.

Decision of the Government of the Russian Federation No. 857 of December 7, 2001 on the Amendments to Some of the Acts of the Government of the Russian Federation on the Popular Crafts

Amends the Rules of registration of the prototypes of items of popular crafts of recognized artistic value to bring them in compliance with the legislation. Pursuant to the Decision of the Supreme Court of the Russian Federation No. GKPI 01-874 of July 14, 2001, the Government of the Russian Federation, while specifying the procedure of registration of the prototypes of the mentioned articles, could not restrict the circle of organizations specified in the Federal Law that may enjoy exemptions from the value added tax.
The exemption from taxation applies to sales operations for the mentioned items produced not only by organizations matching the popular craft criteria, but also other organizations. Articles made by these organizations may also be registered.

Decision of the Government of the Russian Federation No. 815 of November 26, 2001 on the Tied Federal Program "Preservation and Development of the Architecture of Historical Cities (Years 2002-2010)"

The goal of the program is the complex reconstruction and revival of historical centers of cities, creation of favorable living conditions in them, maintenance and development of social contacts and social services, education, as well as improvement of conditions for economic activities. Implementation of the mentioned measures will permit to preserve and restore the architectural heritage, improve the living conditions of the population including stabilization of the ecological situation.
The program includes two subprograms: "Preservation and Development of the Historical Center of the City of St.Petersburg" and "Revival, Construction, Reconstruction and Restoration of the Small and Medium-Size Historical Cities of Russia in the Presence of Economic Reform"

Decision of the Federal Power Supply Commission of the Russian Federation No. 67/2 of November 8, 2001 on the Limiting Minimum Tariff Rates for Electric Power Consumed by the Population of the Subjects of the Russian Federation

Endorses the recommended limiting minimum tariff rates for electric power consumed by the population, average for the federal districts. The regional power supply commissions of the subjects of the Russian Federation are recommended to proceed from these rates when fixing the rates for electric power from February 1, 2002. Population living in rural residential settlements, as well as in houses outfitted with stationary electric stoves and electric heating installations, in urban residential settlements with the gas lines provided for household purposes shall enjoy a reduction coefficient of 0.7.

Decree of the President of the Russian Federation No. 1459 of December 13, 2001 on the Invalidation of the Decree of the President of the Russian Federation No. 2263 of December 22, 1993 on the Audit Activities in the Russian Federation

Beginning with December 13, 2001, invalidates the Interim Rules of audit activities in the Russian Federation endorsed by the Decree of the President of the Russian Federation No. 2263 of December 22, 1993. Being in effect now is the Federal Law No. 119-FZ of August 7, 2001 on the audit activities.

Decision of the Government of the Russian Federation No. 860 of December 7, 2001 on the Tied Federal Program "Ecology and Natural Resources of Russia (Years 2002-2010)"

The goals of the program include the development of the raw materials base to satisfy the demands of the economy in various resources, protection and reproduction of natural resources and other. Implementation of the program will permit to improve the natural potential, as well as to reduce the damage from adverse natural phenomena and pollution of the natural environment.

Decision of the Government of the Russian Federation No. 848 of December 5, 2001 on the Tied Federal Program "Modernization of the Transport System of Russia (2002-2010)"

The goals of the program include improvement of the transport infrastructure, outfitting of all types of transport with modern technical capacities, development of international transport corridors, as well as improvement of investment conditions in the transport system. Implementation of the program will permit to reduce the net cost of railway transportation by 10%-12%, increase the highway network, increase air transportation by new generation air vessels. It is also planned to reduce gradually the intensity figure of public transportation in rush hours from 8 to 5-6 persons per square meter, to reduce the net cost of travel by 13%-15%. Modernization of the transport system will permit to create additional jobs in transportation and adjacent spheres.

Federal Law No. 161-FZ of December 14, 2001 on the Amendments to the Federal Law on the Federal Budget for the Year 2001

Refines the procedure of use of additionally received incomes of the federal budget. The amendments pertain to the distribution of resources of the federal budget for reimbursement of expenses to eliminate the consequences of natural disasters in agriculture in 2001 and allocations to implement the Federal Law on the 1st grade tariff rate (salary) of the uniform tariff of labor remuneration of the workers of organizations of the budget sphere. The Law defines the volume of payables for communal services of the federal bodies of executive power to be redeemed from additional incomes of the federal budget.
The Federal Law is entered into force from the day of its official publication. The text of the Federal Law is published in Rossiyskaya Gazeta on December 18, 2001, No. 245.

Order of the Ministry of Finance of the Russian Federation No. 91n of November 9, 2001 on the Amendment to the Order of the Ministry of Finance of the Russian Federation No. 49n of July 6, 2001 on the Changes to the Norms of Reimbursement of Traveling Expenses on the Territory of the Russian Federation

Specifies that the Order of the Ministry of Finance of the Russian Federation No. 57n of August 13, 1999 on the changes to the norms of reimbursement of traveling expenses on the territory of the Russian Federation looses its power from January 1, 2002. Beginning with the mentioned time period being in effect are the norms of traveling expenses endorsed by the Order of the Ministry of Finance of the Russian Federation No. 49n of July 6, 2001.
Registered in the Ministry of Justice of the Russian Federation on December 7, 2001. Reg. No. 3078.

Order of the State Customs Committee of the Russian Federation No. 1009 of October 23, 2001 on the Amendments to the Order of the State Customs Committee of Russia No. 38 of January 25, 1999

Foreign currencies in amounts greater than USD 1,500 imported by natural persons to the Russian Federation must be declared in writing on an obligatory basis. Earlier, foreign currencies in cash were declared at the desire of the natural person. The rules of import of the currency of the Russian Federation in cash did not change - it should be declared in writing if the amount exceeds 500 minimum amounts of labor remuneration.
Registered in the Ministry of Justice of the Russian Federation on December 6, 2001. Reg. No. 3075.
The Order is entered into force 30 days after its publication. The text of the Order is published in Rossiyskaya Gazeta on December 18, 2001, No. 245.

"Rules of Application of Fees for Additional Operations Pertaining to Transportation of Cargo on the Federal Railway Transport (Tariff Regulation No. 3)" (Endorsed by the Order of the Ministry for Antimonopoly Policy of the Russian Federation No. 1104 of October 24, 2001)

The fees for additional operations pertaining to transportation of cargo on the federal railway transport (presenting for transportation with declared value, escorting, loading and unloading, containers, weighing, forwarding, storage, providing and cleaning cars) shall apply on all railways forming part of the uniform railway network of the Russian Federation, to all shippers and consignees and owners of access railways.
The fees are being the limiting ones. However, the chiefs of the railways may reduce the fees while notifying of it within 10 days the territorial bodies of the federal antimonopoly body and publishing them in mass media.
Registered in the Ministry of Justice of the Russian Federation on December 6, 2000. Reg. No. 3074.

Federal Constitutional Law No. 5-FKZ of December 15, 2001 on the Amendments to the Federal Constitutional Law on the Judicial System of the Russian Federation

The amendments pertain to the procedure of assigning the authority to the judges and the time of authority of the judges of the federal courts. The chairmen and deputy chairmen of the courts, except for the Constitutional Court of the Russian Federation and the constitutional (constituent) courts of the subjects of the Russian Federation, are assigned to their positions for the term of 6 years. One and the same person may be assigned to the position of the chairman (deputy chairman) of one and the same court several times, however, not more than twice in a row. The maximum age for those occupying the position of a judge of the federal court (except for the Constitutional Court of the Russian Federation) is fixed to 65 years.
Introduced amendments pertaining to the procedure of assigning, determination of the time of authority of the chairmen and deputy chairmen of the courts and the maximum age of those occupying the positions of the judges assigned before the entering into force of the Federal Constitutional Law are entered into force according to the procedure envisaged in the Federal Law regulating the status of judges in the Russian Federation.
The Federal Constitutional Law is entered into force 10 days after its official publication.

Federal Law No. 168-FZ of December 15, 2001 on the Amendment to Article 4 of the Federal Law on the Amendment to Article 110 of the Law of the Russian Federation on the State Pensions in the Russian Federation

The Federal Law No. 100-FZ of July 13, 2001 on the amendment to Article 110 of the Law of the Russian Federation on the state pensions in the Russian Federation is entered into force 2 days ahead of the specified time limit - on December 30, 2001. The adopted amendment will permit to implement the earlier planned increase in pensions by 100%, instead of the 50%, assigned to the Heroes and full chevaliers of the Order of Glory. The transfer of the time limit is stipulated by the fact that the Law on the state pensions in the Russian Federation is abandoned from January 1, 2002 because of the pension reform.
The Federal Law is entered into force from December 30, 2001.

Federal Law No. 165-FZ of December 15, 2001 on the Amendments to Article 26 of the Federal Law on the Entering into Force of Part 2 of the Tax Code of the Russian Federation and Amendments to Some of the Legislative Acts of the Russian Federation on Taxes

The amendments pertain to the exemption from the value added tax of operations pertaining to the selling of commodities, works, services produced and sold by organizations with the average share of invalids in the payroll being at least 50% and the share in the labor remuneration fund, at least 25%. The given changes apply to legal relations emerging from January 1, 2001.
The Federal Law is entered into force one month after the day of its official publication.

Federal Law No. 164-FZ of December 14, 2001 on the Amendments to the Federal Law on the Audit Activities

Introduces technical judicial and linguistic amendments to bring individual parts of the Law in compliance. Refines the procedure of entering into force of individual provisions of the law. In particular, provision of Item 5 of Article 4 containing the requirement to the quantitative composition of auditors in an audit organization is entered into force two years from the day of entering into force of the Federal Law on the audit activities.
Before the entry into force of the chapter of the Tax Code of the Russian Federation regulating the procedure of collection of the state duty, being in effect is the procedure of collection of the payment for the certification for the right of carrying out audit activities and payment for the issue of the copy of the auditor qualification certificate that was in effect as of August 1, 2001.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 163-FZ of December 14, 2001 on the Indexing of the Rates of the Land Tax

The rates of the land tax and rent being in effect in 2001 shall apply in 2002 for all categories of land with coefficient 2.
The Federal Law is entered into force from the day of its official publication

Direction of the Central Bank of Russia No. 1069-U of December 13, 2001 on the Annual Report of the Credit Organization

Specifies the composition and time limits for submission of the annual report, in particular, that the annual report is submitted by credit organizations without branches no later than on January 20, and those with branches, no later than on January 25 of the year following the reported one. Before the date of submission of the annual report, credit organizations must receive from all clients written confirmation of the residues on accounts as of January 1 of the year following the reported one.
The Direction defines the procedure of preparation for the compilation of the annual report, operations of final turnovers and the drawing up of the explanatory note. Specifies the particulars of drawing up and filling out individual forms, in particular, No. 101 "Sheet of Turnovers of Accounts of the Credit Organization", No. 102 "Report of Profits and Losses", No. 126 "Information on the Use of Profits and Funds Created out of Profits"
The Direction is entered into force from the day of publication in the Herald of the Bank of Russia.

Direction of the Central Bank of Russia No. 1067-U of December 13, 2001 on the Amendments to the Regulation of the Bank of Russia No. 36-P of June 23, 1998 on the Interregional Electronic Payments Effected through the Payment Network of the Bank of Russia

Refines the procedure of effecting, registration and control over the interregional electronic payment in the framework of the system of the Bank of Russia, as well as the main rules and the terms of inclusion of the clients of the Bank of Russia in the users of the system of interregional electronic payments. The table of the codes of results of logical control of electronic payment documents is extended to include the new Code 40 "Non-Existent Recipient Correspondent Account in the Chief Payment and Encashment Center or Payment and Encashment Center"
The Direction is entered into force from December 17, 2001.

Direction of the Central Bank of Russia No. 1064-U of December 13, 2001 on the Amendments to the Rules of Accounting Work in Credit Organizations Located on the Territory of the Russian Federation No. 61 of June 18, 1997

Section 3 "Interbank Operations" of Chapter A "Balance Accounts" is extended to include the new Account 30125 "Correspondent Accounts of Non-Bank Credit Organizations Carrying Out Deposit and Credit Operations"
The Direction is entered into force from the day of publication in the Herald of the Bank of Russia.

Federal Constitutional Law No.6-FKZ of December 17, 2001 on the Procedure of Adoption to the Russian Federation and Forming within It a New Subject of the Russian Federation

Defines the main terms and procedure of adoption to the Russian Federation and forming within it a new subject.
A foreign state or part of it may be adopted as a new subject of the Russian Federation. The forming of a new subject within the Russian Federation may be implemented by merging two or more bordering subjects of the Russian Federation. The issue of the forming of a new subject within the Russian Federation must undergo referenda in the interested subjects of the Russian Federation.
The Federal Constitutional Law is entered into force from the day of its official publication.

Federal Constitutional Law No. 4-FKZ of December 15, 2001 on the Amendments to the Federal Constitutional Law on the Constitutional Court of the Russian Federation

The amendments pertain to the status of the judges of the Constitutional Court of the Russian Federation and the procedure of execution of the decisions of the Constitutional Court of the Russian Federation by the bodies of state power and their officials. The Law specifies the maximum age for those occupying the position of a judge of the Constitutional Court of the Russian Federation - seventy years. The judges of the Constitutional Court of the Russian Federation shall enjoy immunity guarantees fixed in the Federal Law on the status of judges. A disciplinary action may be taken against the judge for a disciplinary misdemeanor at the decision of the Constitutional Court of the Russian Federation.
The Federal Constitutional Law is entered into force ten days after the day of its official publication. The provision fixing the maximum age for staying in office is entered into force from January 1, 2005.

Federal Law No. 169-FZ of December 15, 2001 on the Amendments to the Law of the Russian Federation on the Status of Judges in the Russian Federation

The amendments pertain to the requirements to the candidates for judge positions, procedure of assigning to positions, suspension and revocation of their powers, suing the judges for disciplinary and criminal action, authority and procedure of assigning to their positions and dismissing from them the chairmen and deputy chairmen of the courts, as well as the authority and procedure of forming of qualification boards of judges.
The requirements to the candidates for judge positions are extended to include the requirement of the absence of diseases preventing form execution of the powers of a judge. In this connection, a preliminary medical examination is introduced for the candidate for a judge position.
The Chairmen of the Supreme Court of the Russian Federation, Higher Arbitration Court of the Russian Federation, chairmen of the supreme courts of the republics, territorial, provincial courts, courts of the cities of federal significance, court of the autonomous province, courts of autonomous districts, military courts, as well as the chairmen of the federal arbitration courts of districts, arbitration courts of the subjects of the Russian Federation, chairmen of the regional courts and their deputies are assigned to their positions for the term of six years, however, not more than two times in a row.
The maximum age for those occupying the position of a judge, except for the judges of the Constitutional Court of the Russian Federation, is 65 years.
An opportunity of disciplinary action against a judge is envisaged.
The Federal Law is entered into force 10 days after its official publication. Individual provisions are subject to other terms of entering into force.

Federal Law No. 173-FZ of December 17, 2001 on the Labor Pensions in the Russian Federation

Specifies the grounds for emergence and procedure of implementation of the right of citizens of the Russian Federation for labor pensions. Defines the notion, types and structure of the labor pension, the circle of persons entitled for the pension and sources of financing. Three types of the labor pension are distinguished: the old-age, disability and the lost-bread-winner pension. Defines the terms of assigning the labor pensions, procedure of their recalculation and indexing. Specifies the periods of work and other periods included in the insured length of service, as well as the procedure of its confirmation. The amount of the basic part of the labor pension is different depending on the category of the pensioner. The need to ensure a higher level of pensions is taken into account for group I invalids and old-age citizens, as well as unemployed persons with dependent unemployed members of the family.
The law defines the procedure and time limits for assigning, recalculation of the amount of the pension and its paying out (including delivery), as well as switchover from one type of the pension to another.
The Federal Law, except for individual provisions, is entered into force from January 1, 2002. The same date is fixed for the invalidation of the Law of the Russian Federation on the state pensions in the Russian Federation and the Federal Law on the procedure of calculation and increase of the state pensions

Federal Law No. 167-FZ of December 15, 2001 on the Obligatory Pension Insurance in the Russian Federation

Sets forth organizational, legal and financial grounds for obligatory pension insurance in the Russian Federation. Defines the subjects of legal relations in obligatory pension insurance, their rights and duties. Specifies the rates of insurance contributions paid to the budget of the Pension Fund of the Russian Federation differentiated depending on the category of insurers. In 2002-2005, individual categories of insurers employing persons born in 1967 and younger shall enjoy other rates of insurance contributions. The estimate period is equal to one calendar year. The Law specifies the procedure of calculation and the time limits for paying insurance contributions by insurers.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 166-FZ of December 15, 2001 on the State Pension Support in the Russian Federation

Sets forth the grounds for emergence of the right for the pension under the state pension support scheme and procedure of its assigning. Defines the circle of persons entitled for the pension under the state pension support scheme. The right for the pension is granted to the citizens of the Russian Federation, as well as foreign citizens and stateless persons. The pensions under the state pension support scheme may be of various types depending on the category of citizens they are assigned to. The following types of pensions are being assigned: the length-of-service, old-age, disability and the social pension. The law specifies the terms of getting two pensions simultaneously.
The Law specifies the terms of assigning the pensions to various categories of citizens, their amounts, procedure of calculation of the length of service, recalculation of the pension, switchover from one type of the pension to another, indexing, paying out and delivery.
The Law defines the procedure of assigning before January 1, 2004 the pensions to citizens with restricted ability to work. The earlier assigned pensions are recalculated according to the new norms. If the amount of the earlier assigned pension is higher than the amount of the pension calculated according to the new norms, the earlier assigned pension is paid out. The persons having received the social pension envisaged in the Law of the Russian Federation on the state pensions in the Russian Federation and having reached the age of 65 and 60 years (men and women, respectively) may get the earlier assigned pension in the previous amount and according to the previous procedure.
The Federal Law is entered into force from January 1, 2002.

Federal Law No. 162-FZ of December 14, 2001 on the Amendments to Article 11 of the Federal Law on the Advertising

Prohibits to interrupt with promotion material and combine with it, including superimposed one, in particular, the "running string", child, educational and religions broadcastings, radio shows and feature films without the consent of the copyright holders, live coverage broadcastings according to the list specified in the Federal Law on the procedure of covering the activities of the bodies of state power in the state mass media, as well as other broadcastings with the length of transmission less than 15 minutes. Broadcastings with the length of transmission greater than 15 minutes, as well as radio shows and feature films may not be combined with promotion material more often than every 15 minutes or may be interrupted as many times as many 15-minute intervals are contained in these broadcastings, radio shows and feature films. The sound of the promotions material may not be louder than the one of the transmitted program. One and the same promotion material for one and the same commodity or promotion materia l on the advertiser may not be transmitted more than two times with the total length not greater than 2 minutes within one hour of the air time. In radio and TV programs not registered as specializing in advertising, the promotion material must not exceed 20% of the air time.
The Federal Law is entered into force form the day of its official publication.

Direction of the Central Bank of Russia No. 1068-U of December 13, 2001 on the Amendments to the Instruction of the Bank of Russia No. 17 of October 10, 1997 on the Financial Reports

The description of individual balance accounts shall include Balance Account 47402 including the amounts of the paid invoices and accrued interest for factoring and forfaiting operations. Analytical data on the condition of the credit portfolio shall include the limits fixed for the credit line and overdraft and exclude the reserves for possible losses in debtor payments. The data on the weighted mean interest rates for attracted deposits for the reported month shall include columns "On Demand", "8 to 30 Days" and "Over 3 Years". The "On Demand" line shall contain information on the credits redeemed according to the form "On Creditor Demand" or "In Case of Condition (Event)" except for the credits granted on bank cards. The Direction explains the procedure of showing the time limits for promissory notes "Upon Presentation".
The Direction is entered into force from the moment of 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 December 19, 2001, No. 76. The changes to Forms 128, 129, 130 and 131 and comments to them are entered into force beginning with reports as of January 1, 2002.

Decision of the Constitutional Court of the Russian Federation No. 16-P of December 13, 2001 on the Case of Constitutionality of Part 2 of Article 16 of the Law of the City of Moscow on the Fundamentals of the Paid Use of Land in the City of Moscow Pursuant to the Appeal of Citizen T.V.Blizinskaya

By virtue of the challenged provision, the house owner citizens registered permanently in their owned houses located on the land plots on the territory of Moscow enjoy the right of life-time inheritable possession of these land plots, with the size of these plots within the boundaries of the Moscow Ring Road being limited to the area of 0.06 ha, and outside it, to 0.12 ha. The land plots in excess of the mentioned area figures are provided on lease terms.
According to the Constitutional Court of the Russian Federation, the right of the citizen to own and use his property in the form of the land plot allocated to him and subject to transfer for life-time inheritable possession was actually diminished by the Law of the subject of the Russian Federation. The challenged norm puts the citizens possessing large land plots in an inferior position restricting their use in full amount by the period of the leasing contract and imposes the burden of expenses in the form of the rent on these citizens. Thus, the Law of the subject of the Russian Federation imposes restrictions on the right of use and possession of the land plot.
The Constitutional Court of the Russian Federation has decided to recognize the provision of Part 2 of Article 16 of the Law of the city of Moscow on the fundamentals of the paid use of land in the city of Moscow as not complying with Articles 19 (Parts 1 and 2), 35 (Parts 2 and 3) and 55 (Parts 1, 2 and 3) of the Constitution of the Russian Federation.
The Decision is entered into force immediately after the annunciation and acts directly.

Decision of the Government of the Russian Federation No. 876 of December 18, 2001 on the Endorsement of the Rules of Determination of the Amount of Financial Backing of the Civil Liability for the Damage Incurred As a Result of an Accident at a Hydrotechnical Structure

Sets forth the procedure of determination of the amount of financial backing of the civil liability for the damage that may be incurred on the life, health of natural persons, property of the natural persons and legal entities as a result of an accident at a hydrotechnical structure. The amount of the financial backing of the liability is determined proceeding from the amount of maximum damage in roubles that may be incurred on the life, health of natural persons, property of natural persons and legal entities as result of an accident.

Order of the Ministry of Finance of the Russian Federation No. 92n of November 12, 2001 on the Amounts of the Daily Allowance for Short-Term Business Trips on the Territory of Foreign States

Beginning with January 1, 2002, specifies the amounts of daily allowance for short-term business trips on the territory of foreign states (in USD). The norms of the daily allowance are different depending on whether the worker is sent on a business trip outside the Russian Federation or within the country of stay of the institution where he works.
Registered in the Ministry of Justice of the Russian Federation on December 6, 2001. Reg. No. 3076.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-06/536 of December 4, 2001 on the Introduction of the Stamps of the Tax Bodies to Register Copies of Invoices

To implement the Order of the State Customs Committee of Russia and the Ministry of Taxes and Revenues of Russia No. 830/BG-3-06/299 of August 21, 2001 on the enhancing of the customs and tax control when the commodities are declared for the export customs regime, specifies the prototype of the stamps of the tax bodies for registration of the copies of invoices. The given measure is aimed at enhancing the tax control over the reimbursement of the value added tax for commodities placed under the export customs regime, as well as enhancing of the customs control over the export of the given commodities.

Federal Law No. 177-FZ of December 18, 2001 on the Entering into Force of the Criminal Procedural Code of the Russian Federation

Beginning with July 1, 2001, enters into force the Criminal Procedural Code of the Russian Federation except for the provisions with other time limits for entering into force. Pursuant to the entering into force of the Criminal Procedural Code of the Russian Federation, invalidates the earlier criminal procedural acts according to the lists.
The Federal Law is entered into force from the day of its official publication. The text of the Federal Law is published in Rossiyskaya Gazeta on December 22, 2001, No. 249.

Decision of the Government of the Russian Federation No. 883 of December 21, 2001 on the Measures to Protect Russian Producers of Caramel

Imposes the special duty for the term of 2.5 years in amount of 21% of the customs cost, however, not less than euro 0.18 per 1 kg for commodities imported to the customs territory of the Russian Federation and classified under the codes of the Foreign Trade Commodity Nomenclature of Russia 1704 90 710 0 (boiled sweets, whether or not filled) and 1704 90 750 0 (toffees, caramels and similar sweets).
The duty is not collected from commodities originating in Belarus, except for the cases when these commodities are released for free circulation in Belarus without collection of the special duty or without the transfer of the paid amounts of these duty to the federal budget of the Russian Federation according to established procedure.
The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 879 of December 21, 2001 on the Fixing of the Living Subsistence in Per Capita Figures and for the Main Socio-Demographic Groups of Population for the Whole of the Russian Federation for the III Quarter of 2001

In the III quarter of 2001, the amount of the living subsistence for the whole for the Russian Federation is increased to amount to Rbl 1,524 per capita, Rbl 1,658 for able-bodied population, Rbl 1,163 for pensioners, Rbl 1,514 for children (in the II quarter of 2001, the figures amounted to Rbl 1,507, Rbl 1,635, Rbl 1,153 and Rbl 1,507 respectively).

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-02/542 of December 7, 2001 on the Endorsement of the Form of the Declaration for the Profit Tax for Organizations

Endorses the form of the declaration for the profit tax of organizations. The form is uniform for all taxpayers. The declaration includes estimates for individual types of incomes and expenses. The Instruction for the filling of this declaration is not yet endorsed and will be evidently introduced by a separate normative act.
According to Article 289 of the Tax Code of the Russian Federation, the taxpayers (tax agents) present tax declarations (tax estimates) no later than within 30 days after the end of the appropriate reporting period (quarter).
The Order is entered into force from January 1, 2002.
Registered in the Ministry of Justice of the Russian Federation on December 17, 2001. Reg. No. 3084.

Federal Law No. 174-FZ of December 18, 2001 "Criminal Procedural Code of the Russian Federation"

The Criminal Procedural Code of the Russian Federation was signed by the President of the Russian Federation on December 18. As compared to the earlier one, the Code has a different structure - it contains 5 parts including 55 chapters.
A number of new provisions are introduced in the Criminal Procedural Code of the Russian Federation, in particular, a new restraint - house arrest. The no-leave restraint is changed and the guarantee of a public organization is abandoned.
The law brings in compliance with Article 22 of the Constitution of the Russian Federation provisions stating that a person may not be detained for more than 48 hours before a court ruling. According to the constitutional principles of freedom and privacy of citizens, detaining and house arrest are permitted only on the basis of a court ruling.
The law fixes the equality of the sides, namely: the prosecutor and defense in a court session enjoy equal rights of denial and pleading, presenting evidence, taking part in its investigation, speaking in discussion, presenting written wording for issues indicated in the Code, consideration of other issues emerging during the court hearing.
For the first time, the act of the legislation in the form of the code is supplied with the prototypes of procedural documents.

Order of the Ministry of Finance of the Russian Federation No. 104n of December 3, 2001 on the Amendment to the Order of the Ministry of Finance of the Russian Federation No. 50n of July 6, 2001 on the Refinement of the Norms of Expenses for Reception and Servicing of Foreign Delegations and Individual Persons

Specifies that the norms of expenses for reception and servicing of foreign delegations and individual persons fixed in the Order of the Ministry of Finance of the Russian Federation No. 110 n of December 31, 1999 on the refinement of the norms of expenses for reception and servicing of foreign delegations and individual persons shall loose their force from January 1, 2002. Beginning with the mentioned date, the ones being in effect are the increased norms of expenses specified by the Order of the Ministry of Finance of the Russian Federation No. 50n of July 6, 2001.
Registered in the Ministry of Justice of the Russian Federation on December 21, 2001. Reg. No. 3114.

Direction of the Central Bank of Russia No. 150-T of December 18, 2001 on the Application of Some of the Normative Acts of the Bank of Russia in the Sphere of Currency Regulation and Currency Control Pursuant to the Switchover of the Member-Countries of the Economic and Currency Union to the Uniform European Currency (Euro)

Beginning with January 1, 2002, the residents shall present the following currency control documents to the authorized banks in euros: information on contracts envisaged in the Instruction of the Bank of Russia No. 83-I of June 28, 1999, purchase orders, reselling of the purchased foreign currencies, orders to transfer purchased foreign currencies when buying euros at the currency market and some other. On the basis of presented documents, the authorized banks shall draw up currency control documents using provided recalculation coefficients for national currencies into euros.
If the information was presented by residents before January 1, 2002, there is not need to present it again recalculated into euros. When the resident carries out currency operations, the authorized banks shall correct the contract currency code in the database for the credit contract and the amount of the contract, the currency being recalculated into euros at the fixed rate.

Regulation of the Central Bank of Russia No. 167-P of December 18, 2001 on the Currency Operations Carried Out by Residents in Compliance with Permissions of the Bank of Russia Issued before December 31, 2001

Permissions for currency operations issued to residents before December 31, 2001 showing accounts in the national currencies of the member-counties of the Economic and Currency Union do not require any changes if the residents carry out these operations in euros or if the account in the national currency is replaced with the one in euros.
In these cases, the residents may carry out currency operations using the mentioned accounts in euros according to the conditions of the earlier issued permissions beginning with January 1, 2002.
Registered in the Ministry of Justice of the Russian Federation on December 20, 2001. Reg. No. 3097. The Regulation is entered into force from the day of publication in the Herald of the Bank of Russia. The text of the Regulation is published in the Herald of the Bank of Russia on December 21, 2001. No. 77.

Regulation of the Central Bank of Russia No. 170-P of December 19, 2001 on the Particulars of Application of the Deal Certificates in View of the Termination from January 1, 2002 of the Period of Transition When the Member-Countries of the Economic and Currency Union Used Euros and National Currencies of the Given Countries for Cashless Payments Simultaneously

The deal certificates showing the amount of the contract in the national currencies of the member-countries of the Economic and Currency Union do not loose their power after December 31, 2001 and are accepted by the customs bodies for the purposes of customs registration when commodities under them are supplied after January 1, 2002. These certificates may be redrawn by the authorized bank on the basis of the written application of the exporter (importer) indicating the total amount of the deal in euros in line "Amount of the Contract".
Registered in the Ministry of Justice of the Russian Federation on December 20, 2001. Reg. No. 3096. The Regulation is entered into force from the day of its publication in the Herald of the Bank of Russia. The text of the Regulation is published in the Herald of the Bank of Russia on December 21, 2001, No. 77.

Regulation of the Central Bank of Russia No. 168-P of December 18, 2001 on the Procedure of Carrying Out by Authorized Banks (Branches of Authorized Banks) of Operations with Moneys of the Member-Countries of the Economic and Currency Union and Euro Notes and Coins

Sets forth the procedure of carrying out currency exchange operations with moneys of the member-countries of the Economic and Currency Union loosing their legal power from January 1, 2002, as well as with euro notes and coins. Provides posting procedure to register operations in payment for and storage of the notes before their import to the Russian Federation and after, in their registration in the cash department. In this case, operations in payment for and storage of the notes in euros after their import to the Russian Federation are recommended to be registered on off-balance accounts.
Lists information on the introduction of euros for circulation from January 1, 2002 that must be placed in exchange offices and cash departments of the authorized banks (their branches) before January 1, 2002 in places accessible for the clients. Amount of commission for the exchange operations is fixed by the banks independently. The banks are recommended to use the endorsed recalculation coefficients for the mentioned currencies into euros in exchange operations.
Registered in the Ministry of Justice of the Russian Federation on December 20, 2001. Reg. No. 3095.
The Regulation is entered into force from the day of its publication in the Herald of the Bank of Russia. The text of the Regulation is published in the Herald of the Bank of Russia on December 21, 2001, No. 77.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-04/458 of October 30, 2001 on the Endorsement of the Form of Reports for the Income Tax from Natural Persons and the Uniform Social Tax (Contribution)

Endorses the uniform form of submission of information on the incomes of natural persons and the uniform social tax (contribution) that applies to tax agents - sources of incomes subject to the income tax from natural persons and to the payers of the uniform social tax (contribution).
Specifies also the procedure of filling out and submission of the certificate of incomes of the natural person for the year 2001 and the uniform social tax (contribution).
Invalidates Form 2-NDFL "Certificate of Incomes of the Natural Person for the Year 2001" and appendix on the procedure of filling out and submission of the certificate of incomes of the natural person for the year 2001 endorsed by the Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-08/379 of November 1, 2000.
Registered in the Ministry of Justice of the Russian Federation on December 18, 2001. Reg. No. 3086.

Regulation of the Central Bank of Russia No. 169-P of December 19, 2001 on the Fixing of the Official Rates of Foreign Currencies to the Russian Rouble by the Central Bank of the Russian Federation

Endorses the new procedure of fixing official rates of foreign currencies to the Russian rouble. Official rates of foreign currencies to the Russian rouble shall be fixed in the format containing six digits (earlier, four), with four of them being decimals (Rbl XX.XXXX).
The official rate of the US dollar to the Russian rouble is fixed by the Bank of Russia on the basis of the quotes of the current working day of the exchange and non-exchange segments of the internal currency market in US dollar-Russian rouble operations. Official rates of other currencies are calculated and fixed by the Bank of Russia on the basis of the official rate of the US dollar and the quotes of the given currencies to the US dollar at international and internal currency markets, as well as official rates fixed by the central (national) banks of appropriate states. Official rates of the national currencies of the member-countries of the Economic and Currency Union from January 1, 2002 shall be calculated on the basis of the official euro rate to the Russian rouble (fixed through the official rate of the US dollar) using recalculation coefficients of these currencies into euros provided in the appendix. Information on the endorsed official rates shall be published in Rossiyskaya Gazeta, Herald of the B ank of Russia, as well as placed on the site of the Bank of Russia in Internet.
The Regulation is entered into force from December 28, 2001 and shall be published in the Herald of the Bank of Russia. The text of the Regulation is published in the Herald of the Bank of Russia on December 21, 2001, No. 77.

Direction of the Central Bank of Russia No. 1073-U of December 19, 2001 on the Invalidation of the Normative Act of the Bank of Russia

Pursuant to the entering into force of the Regulation of the Bank of Russia No. 169-P of December 19, 2001 instituting the new procedure of fixing of the official rates of foreign currencies to the Russian rouble, invalidates the procedure endorsed by the Regulation of the Bank of Russia No. 66-P of December 31, 1998.

Direction of the Central Bank of Russia No. 1075-U of December 20, 2001 on the Amendments to the Instruction of the Bank of Russia No. 75-I of July 23, 1998 on the Procedure of Application of the Federal Laws Regulating the Procedure of Registration of Credit Organization and Licensing of Banking Activities

The changes pertain to the documents presented to the Bank of Russia for state registration of a credit organization. The Direction reduces the amount of fee for the registration to 0.1% of the amount of the registered capital of the credit organization indicated in its charter.
Besides, the Direction reduces 10 times the fee paid out by the credit organization as incomes to the federal budget for the opening of the branch (from 1,000 minimum amounts of labor remuneration to 100).
The Direction is entered into force from the day of its publication in the Herald of the Bank of Russia.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. ShS-6-24/926@ of December 13, 2001 on the Accounts of the Resident Natural Persons in the Banks Outside the Russian Federation

Explains the procedure of informing the tax bodies of the opening of accounts in foreign banks outside the Russian Federation by resident natural persons. The notification is submitted in duplicate no later than within one month from the day of opening (closing) of the appropriate account. In the notification, the resident provides his consent to submit extracts from the account at the demand of the tax body. Obtained information will be used by the tax body in the measures of currency and tax control for the taxpayer natural person, including the tax control over the expenses of the natural person.

Order of the Ministry of Finance of the Russian Federation No. 88n of October 24, 2001 on the Implementation of the Decision of the Government of the Russian Federation No. 489 of June 30, 2001

Defines the procedure of consideration by the Ministry of Finance of the Russian Federation of appeals of enterprises and organizations to write off overdue and extended debts, penalties and fines in state credits in foreign currencies and tied foreign credits obtained to the guarantees of the Government of the Russian Federation to purchase equipment for modernization of production and fulfill the state order.
The payments transferred after this date to fulfill obligations under credit contracts are counted in as fulfillment of obligations, with the fines envisaged by credit contracts for untimely fulfillment of obligations by the debtor not being accrued for the amount of the restructured debt from December 28, 2000. The Order lists the documents presented by debtors to the Ministry of Finance of the Russian Federation.
Registered in the Ministry of Justice of the Russian Federation on December 21, 2001. Reg. No. 3113.

Order of the Ministry of Finance of the Russian Federation No. 90n of November 2, 2001 on the Endorsement of the Regulation on the Procedure of Calculation by Insurers of the Normative Correlation of Assets and Assumed Insurance Obligations

Sets forth the method of calculation of insurer solvency margin on the basis of the data of accounting records and reports. Before December 31, 2002, insurers must bring the correlation between the assets and assumed insurance obligations in compliance with the endorsed Regulation.
The Regulation does not apply to operations in obligatory medical insurance.
Registered in the Ministry of Justice of the Russian Federation on December 21, 2001. Reg. No. 3112.

Decision of the Social Insurance Fund of the Russian Federation No. 102 of October 24, 2001 on the Endorsement of the Methodology Directions on the Procedure of Assigning, Carrying Out of On-Site Documentary Checks of Insurers under Obligatory Social Insurance against Industrial Accidents and Occupational Diseases and of Taking Measures after Them

Defines the uniform requirements to the assigning, carrying out by the divisions of the Social Insurance Fund of the Russian Federation and their branches of on-site documentary checks of insurers, to the drawing up and form of acts of the checks, as well as to the procedure of taking decisions as a result of consideration of the materials of the checks. Specifies the criteria of selection of insurers for the checks, in particular, absence of regularity in submission of the estimate sheet by the insurer or a sharp change of the amounts of payments in favor of the workers in cases of a stable payroll. The time limit of the check may not be greater than two months. The check may cover a finished reporting period of the current year and two immediately preceding calendar years of work of the insurer (not more than three years in total).
Registered in the Ministry of Justice of the Russian Federation on December 19, 2001. Reg. No. 3093.

Decision of the Government of the Russian Federation No. 892 of December 25, 2001 on the Implementation of the Federal Law on the Prevention of Dissemination of Tuberculosis in the Russian Federation

Endorses the procedure and time limits for carrying out preventive medical examinations of the population, procedure of out-patient monitoring of the infected, as well as the procedure of state statistical monitoring to prevent dissemination of tuberculosis.
Preventive medical examinations are arranged on a large-scale, group (following epidemic indicators) and individual basis in treatment and preventive institutions at the place of residence, work, service, study or detention in trial centers and corrective institutions. The population must undergo preventive examinations to reveal the tuberculosis at least once in 2 years.

Order of the State Statistics Committee of the Russian Federation No. 290 of September 5, 2001 on the Procedure of Issue, Obtaining and Use of the Forms of Compliance Certificates and Forms of Licenses for the Use of Compliance Sign

Sets forth the rules of issue, obtaining and use of the forms of compliance certificates for the products and services subject to obligatory and voluntary certification, forms of appendixes to compliance certificates, forms of licenses for the use of compliance sign and forms of approval of the type of transport vehicle.
The issue of the forms is vested in the consulting and implementation company Interstandart by the proxy of the body of certification drawn up according to established procedure on the basis of the appropriate application of the specified form, as well as a copy of the payment order with the bank note of the payment of the cost of the forms.
Registered in the Ministry of Justice of the Russian Federation on December 25, 2001. Reg. No. 3127.

Instruction on the Organization of Work of the Restaurant Cars in Passenger Trains of the Russian Railways (Endorsed by the Ministry of the Railway Transport of the Russian Federation on October 22, 2001, No. CL-861)

Sets forth the procedure of providing foodstuffs to passengers in passenger trains and rendering additional trade services to passengers, rendering services in improved-comfort cars, organization of registration of the sold products, table and kitchen ware, auxiliaries.
Defines the requirements to the services rendered in restaurant cars. The payments with the visitors of the restaurant cars are effected using cash registers.
Registered in the Ministry of Justice of the Russian Federation on December 21, 2001. Reg. No. 3108.

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