Monitoring of the Federal Legislation dated 28.12.2001

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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