Monitoring of the Federal Legislation dated 10.12.2001

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).