Monitoring of the Federal Legislation dated 25.10.2001

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.