Monitoring of the Federal Legislation dated 30.11.2001

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.