Monitoring of the Federal Legislation dated 30.08.2001

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.