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Monitoring of the Federal Legislation dated 27.05.2002

Decision of the Constitutional Court of the Russian Federation No. 17-P of December 25, 2001 on the Case of Constitutionality of Part 2 of Article 208 of the Civil Procedural Code of the RSFSR Pursuant to the Appeals of Citizens G.V.Istomin, A.M.Sokolov, I.T.Sultanov, M.M.Khafizov and A.V.Shtanin

According to the applicants, the court rulings passed against them on the basis of the challenged norm of Article 208 of the Civil Procedural Code of the RSFSR and entered into force immediately after the annunciation disabling them to appeal against these decision according to cassation procedure, which is in violation of the right of protection in court guaranteed by Article 46 (Part 2) of the Constitution of the Russian Federation and in violation of its Articles 18, 19 (Part 1), 55 (Parts 2 and 3) and 56 (Part 3).
According to the Constitutional Court of the Russian Federation, the legal system of the Russian Federation guarantees the right to revise the court ruling not only in criminal cases but also in cases emerging in the sphere of civil and administrative relations.
The Constitutional Court recognized as not complying with Articles 32 (Part 2), 46 (Parts 1 and 2) and 55 (Part 3) of the Constitution of the Russian Federation the provision of Part 2 of Article 208 of the Civil Procedural Code of the RSFSR used as the basis to rule out an opportunity of appealing against court rulings according to cassation procedure in cases of violation of electoral rights of citizens not pertaining to the results or elections or referenda.
The Decision is entered into force immediately after the annunciation.

Federal Law No. 190 FZ of December 29, 2001 on the Amendments to the Law of the Russian Federation on the Customs Tariff and Part 1 of the Tax Code of the Russian Federation

Refines the procedure of calculation and fixing of the rates of export customs duties for crude oil (Heading 2709 according to the Foreign Trade Commodity Nomenclature of the Russian Federation).
Sets forth that the monitoring of the prices for oil is vested in the Government of the Russian Federation and that is corrects the rates of the duty with its decisions following its results. Defines clearly the notion of the "monitoring period", as well as the chronological sequence of the process of adoption of the decision, the time limits for its publication and entering into force of the appropriate normative act of the Government of the Russian Federation.
The first Decision of the Government of the Russian Federation on the rate of export customs duty for crude oil adopted according to the new procedure is entered into force from February 1, 2002.

Federal Law No. 187-FZ of December 29, 2001 on the Amendments to Part 2 of the Tax Code of the Russian Federation and Some Other Acts of the Legislation of the Russian Federation on Taxes and Revenues

The system of taxation of agricultural producers (the uniform agricultural tax) is fixed in the Tax Code of the Russian Federation and is entered into force by the law of the subject of the Russian Federation on this tax.
Organizations, peasant (farmers') enterprises and independent entrepreneurs being agricultural producers shall be transferred to the payment of the tax under the condition that the portion of receipts for the previous calendar year from the sales of agricultural products produced on their lands, including the sales of products of their processing, in the total receipts of these organizations, peasant (farmers') enterprises and independent entrepreneurs from the sales of commodities (works, services) amounted to at least 70%.
The payment of the tax by organizations, peasant (farmers') enterprises and independent entrepreneurs envisages the replacement of the complex of taxes and revenues for them to be paid out according to Articles 13, 14 and 15 of the Tax Code of the Russian Federation, except for the VAT, excise duties, state and customs duty and other.
The Federal Law is entered into force from January 1, 2002, however, no sooner than one month after the day of its official publication. The text of the Federal Law is published in Rossiyskaya Gazeta on December 30, 2001. No. 255.

Federal Law No. 186-FZ of December 29, 2001 on the Amendments to the Federal Law on the State Regulation of Production and Circulation of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products

The Federal Law is being brought in compliance with Chapter 22 "Excise Duty Taxes" of the Tax Code of the Russian Federation. The Law refines the issues of exclusive authority of the Russian Federation and issues handled jointly with the subjects of the Russian Federation in the sphere of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products. Extends the list of products where the subjects of the Russian Federation may introduce special protective measures. Defines the procedure of obligatory labeling of alcoholic products with ethyl alcohol content greater than 9% of the volume of the finished products produced on the territory of the Russian Federation or imported to the territory of the Russian Federation. The price of the special federal stamp, excise duty stamp, special regional stamp may not be greater than 1% of the fixed tax rate for alcoholic products with ethyl alcohol content by volume greater than 25% envisaged in Article 193 of the Tax Code of the Russian Federati on.
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 30, 2001, No. 255.

Federal Law No. 185-FZ of December 29, 2001 on the Budget of the Federal Fund of Obligatory Medical Insurance for the Year 2002

Endorses the budget of the Federal Fund of Obligatory Medical Insurance for the year 2002, with incomes amounting to Rbl 3,970.0 million and expenses amounting to Rbl 3,960.0 million and incomes exceeding the expenses by Rbl 10.0 million. Defines the incomes and expenses articles of the budget of the Fund.
The Federal Law is entered into force from January 1, 2002.

Federal Law No. 184-FZ of December 29, 2001 on the Insurance Rates for Obligatory Social Insurance against Industrial Accidents and Occupational Diseases for the Year 2002

In 2002, preserves the tariff rates and procedure of payment by insurers of insurance contributions for obligatory social insurance against industrial accidents and occupational diseases that were in effect in 2001. The Federal Law shall apply to legal relations having emerged from January 1, 2002.
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 30, 2001, No. 255.

Federal Law No. 183-FZ of December 29, 2001 on the Amendment to Article 97 of the Criminal Procedural Code of the RSFSR

Pursuant to the entering into force from January 1, 2002 of the new procedure of prolongation of detention, defines the limits of authority between Prosecutor General of the Russian Federation and its deputy as applied to the prolongation of the time of detention in excess of 6 months for persons accused of heavy and especially heavy crimes. Prolongation of this term to one year is vested in the Prosecutor General of the Russian Federation and its deputies and to one year and a half for the persons accused of especially heavy crimes, only in the Prosecutor General of the Russian Federation.
The Federal Law is entered into force from January 1, 2002.

Federal Law No. 182-FZ of December 29, 2001 on the Amendment to Article 52 of the Federal Law on the Prosecutor's Office of the Russian Federation

Sets forth that in 2002, the Prosecutor's Office of the Russian Federation may spend the residues of the resources of the non-budget Fund of Development of the Prosecutor's Office of the Russian Federation available on the personal accounts of the federal treasury bodies as of January 1, 2002 to finance the measures of material, technical and other support to the bodies of the Prosecutor's Office, as well as the measures of social protection of their workers.
The Federal Law is entered into force from January 1, 2002.

Federal Law No. 181-FZ of December 28, 2001 on the Amendments to the Federal Law on the State Allowances to Citizens with Children

Beginning with January 1, 2002, increases three times the amount of the lumpsum childbirth (adoption) allowance (from Rbl 1,500 to Rbl 4,500). Also increases to Rbl 500 the amount of the monthly allowance for the period of child care leave until the baby reaches the age of one and a half years.
Increases the amount of expectancy and birth allowance paid out to women dismissed because of the liquidation of the enterprise, institution and organization within 12 months before the day of their being recognized as unemployed according to established procedure (from Rbl 100 to Rbl 300). Also increases three times the amount of the lumpsum allowance to women having registered in the medical institutions in the early periods of expectancy.
The Federal Law is entered into force from January 1, 2002.

Federal Law No. 180-FZ of December 28, 2001 on the Amendment to Article 80 of Part 1 of the Tax Code of the Russian Federation

Envisages the opportunity of submission of tax declarations using telecommunication channels (e-mail). If the tax declaration is received via telecommunication channels, the tax body must send the receipt to the taxpayer in electronic form. When the tax declaration is sent via telecommunication channels, the day of submission is considered to be the day of its sending.
The procedure of submission of the tax declaration in electronic form is defined by the Ministry of Taxes and Revenues of the Russian Federation. The Law also specifies that submission of the declaration by mail is effected in the form of a postal dispatch containing the list of the enclosure, thus omitting from the Tax Code of the Russian Federation the non-existent "registered mail with the inventory of the enclosure".
The Federal Law is entered into force one month after the day of its official publication. The text of the Federal Law is published in Rossiyskaya Gazeta on December 30, 2001, No. 255.

Federal Law No. 179-FZ of December 28, 2001 on the Amendments to Articles 149 and 164 of Part 2 of the Tax Code of the Russian Federation

The full exemption from VAT of the products and services of mass media and medical commodities is replaced with the tax rate of 10%.
The Federal Law is entered into force one month after the day of its official publication, however, no sooner than the 1st of the subsequent tax period for the value added tax. The Federal Law shall apply to legal relations having emerged from January 1, 2002. The amounts of advance payments received by organizations in 2001 to sell periodicals under subscription in 2002 are exempted from the value added tax.

Federal Law No. 197-FZ of December 30, 2001 "Labor Code of the Russian Federation"

The new Labor Code replaced the main act of the Russian labor legislation that was in effect for thirty years. The Labor Code of the Russian Federation regulates relations in organization of labor, employment, professional training, retraining and professional development, social partnership, material responsibility of employers and employees, enforcement of and control over the labor legislation, as well as resolving of labor disputes.
The Law defines the notion of forced labor that includes, in particular, the violation of the time limits of paying out the earnings or failure to pay them in full amount. If the paying out of the earnings is delayed for more than 15 days, the employee may suspend his work before the payment of the delayed amount having notified of it the employer in writing. The Law defines the cases permitting for conclusion of fixed-term labor contracts. Such right is granted to the employer with respect to persons undergoing studies in day-time institutions, old-age pensioners, heads and deputy heads of organizations and chief accountants. The Law institutes the duty of the employer to hand out copies of documents pertaining to work within three days after the employee applies for them. Another new norm is the right of the employee on probation to discontinue the labor contract at his own will having warned of it the employer in writing three days in advance. The Law also specifies the duty of the employer to keep records of the actual time of work of each employee.
The Law changes the procedure of granting leaves. The right for the leave for the first year of work now emerges with the employee after six months of uninterrupted work in the given organization (earlier, 11 months). With employee consent, the leave may be granted before expiry of the six months term. The length of the main annual paid leave is 28 calendar days. The holidays occurring within the leave are not included in the calendar days of the leave and are not paid. The leave may be divided into portions with at least one of them being at least 14 calendar days long. A new holiday is instituted - February 23 (Day of Defender of the Fatherland).
The Law specifies the particulars of work of employees working for employers out of natural persons. The labor contract with such workers must be registered in the body of local government. The natural person employer may not enter records in labor books, as well as draw up new labor books to employees hired for the first time.
Special chapters are dedicated to the particulars of regulation of the work of outworkers and teachers, as well as the rules of concluding tutorial contracts.
The Labor Code is entered into force from February 1, 2002.

Federal Law No. 195-FZ of December 30, 2001 "Code of Administrative Violations of the Russian Federation"

The new Code consists of the General Provisions (Section I) and the Particulars (Section II). The General Provisions specify the tasks of the legislation on administrative violations, defines the notions of the administrative violation, administrative responsibility and administrative punishment. The Law fixes the principles of: equality in the face of the law, ensuring legality in the measures of administrative enforcement, presumption of innocence.
In contrast to the definition of the administrative sanction contained in the previous Code of Administrative Violations, the new Code specifies directly that administrative sanction may not have as its goal the dishonor of a natural person having committed an administrative violation or inflicting physical torture, as well as incurring damage to the business image of a legal entity. Corrective labor is excluded from the list of administrative punishments. A new type of punishment is introduced - disqualification.
The Law introduces the institute of responsibility of legal entities. The measures taken against a legal entity may include a warning, administrative fine, withdrawal of the instrument or item of administrative violation on a retaliation basis, confiscation of the instrument or item of administrative violation.
The most significant changes as compared to the earlier Code are found in the Particulars of the new Code of Administrative Violations specifying the responsibility for particular types of administrative violations.
The Law sets forth, in particular, increased fines for unpaid travel (Article 11.18), isolates as a separate chapter administrative violations in the sphere of highway traffic. Drunk driving is punished with administrative fine amounting from 10 to 20 minimum amounts of labor remuneration (earlier, from 8 to 12) or suspension of the driver's license for the term of one year.

Federal Law No. 198-FZ of December 31, 2001 on the Amendments to the Tax Code of the Russian Federation and Some of the Legislative Acts of the Russian Federation on Taxes and Revenues

Changes significantly Chapter 24 of the Tax Code of the Russian Federation "The Uniform Social Tax". Changes the wording of the object of taxation and the taxable base, the terms of application of the regressive scale of the rates of the uniform social tax and other. Contributions to the Pension Fund are replaced with contributions to the federal budget. The amount of the tax due to the federal budget is reduced by taxpayers by the amount of accrued insurance contributions for obligatory pension insurance paid out according to the Federal Law No. 167-FZ of December 15, 2001 on the obligatory pension insurance in the Russian Federation.
Besides, the Law changes the procedure of transfer of advance payments in the profit tax (Chapter 25 of the Tax Code of the Russian Federation), individual provisions of Chapter 26 of the Tax Code of the Russian Federation (tax on extraction of mineral resources). Changes the procedure of transfer to the budget of the uniform imputed income tax for certain types of activities (for organizations - 30% to the federal budget, 70% to the budgets of the subjects of the Russian Federation and local budgets; for independent entrepreneurs - 100% to the budgets of the subjects of the Russian Federation and local budgets). Refines individual provisions of the Federal Law No. 222-FZ of December 29, 1995 on the simplified system of taxation, accounting and reporting for the subjects of small business.
Federal Law is entered into force from January 1, 2002 except for certain provisions with other time limits of entering into force.

Federal Law No. 192-FZ of December 29, 2001 on the Amendments to the Criminal Code of the Russian Federation and the Criminal Procedural Code of the RSFSR

Increases the amount of fines for illegal felling, as well as damage to the level of termination of the growth of trees, bushes and lianas in the forests of all kinds, as well as plantation other than those forming part of the forest fund. Article 260 of the Criminal Code is supplemented with Part 3 specifying separately the aggravation.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 188-FZ of December 29, 2001 on the Amendments to the Federal Law on the Social Protection of Invalids in the Russian Federation and the Law of the Russian Federation on the Employment in the Russian Federation

Changes the quota for employing invalids for organizations with the number of employees greater than 30 persons - not less than 2% and not more than 4% of the average payroll (earlier, not less than 3%). In case of a failure to observe the fixed quota, employers shall transfer on a monthly basis to the budgets of the subjects of the Russian Federation (earlier, the State Employment Fund) obligatory payment for each unemployed invalid within the fixed quota. The amounts and procedure of transfer of the mentioned payment by employers are defined by the bodies of state power of the subjects of the Russian Federation.
The Federal Law is entered into force from the day of its official publication.

Decree of the President of the Russian Federation No. 1500 of December 28, 2001 on the Pardoning Commissions on the Territories of the Subjects of the Russian Federation

Forms the pardoning commissions on the territories of the subjects of the Russian Federation with the goals of consideration of pardoning appeals for the persons convicted for crimes and also probationers after serving the term, as well as preparation of statements on the cases of pardoning to be further submitted to the higher official of the subject of the Russian Federation. The commission shall include at least 11 persons to be renovated by one third once in two years. The members of the commission may include citizens of the Russian Federation with a higher education enjoying respect with citizens and good image.
The Pardoning Commission of the President of the Russian Federation is abolished.
The Decree is entered into force from the day of its official publication. The text of the Decree is published in Rossiyskaya Gazeta on December 30, 2001, No. 255.

Decision of the Government of the Russian Federation No. 1 of January 1, 2002 on the Classification of the Fixed Assets Included in the Amortization Groups

Endorses the classification of the fixed assets used as the basis by the payers of the profit tax to determine the useful life of the amortized property as of the date of its putting in operation (according to Article 258 of the Tax Code of the Russian Federation). The mentioned Classification may be used for the purposes of accounting work.
The Classification shall apply from January 1, 2002.

Decision of the Government of the Russian Federation No. 924 of December 29, 2001 on the Amendments to the Decision of the Government of the Russian Federation No. 939 of December 9, 2000

Reduces the rates of export customs duties for gas oils (diesel fuel), light and medium distillates (codes according to the Foreign Trade Commodity Nomenclature of the Russian Federation 2710 11, 2710 19 110 0-2710 19 290 0, 2710 19 310 0-2710 19 490 0) from Euro 39 to Euro 25 per 1,000 kg.
The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 920 of December 29, 2001 on the Endorsement of the List of Commodities the Production and/or Sales Expenses of Which to Determine the Taxable Base in the Calculation of the Profit Tax May Not Include the Resources Spent to Ensure the Social Protection of Invalids and/or Activities of Public Organizations of Invalids

Lists the commodities produced and/or sold by public organizations of invalids, institutions owned solely by public organizations of invalids and organizations using invalid labor the production and/or sales expenses of which in the calculation of the profit tax may not include the resources spent to ensure social protection of invalids and/or activities of public organizations of invalids. The given list includes automobile tires, products of ferrous and non-ferrous metallurgy, precious metals and stones, items of fur, securities and other.
The Decision is entered into force from January 1 , 2002.

Decision of the Government of the Russian Federation No. 915 of December 29, 2001 on the Fixing of the Rates of Advance Payments Transferred When Buying the Special Regional Stamps for Commodities Subject to Excise Duty Taxes and Obligatory Labeling

Fixes the rates of advance payments for alcoholic products with ethyl alcohol content by volume up to 25% inclusive - Rbl 0.3 per stamp; for alcoholic products with ethyl alcohol content by volume greater than 25% - Rbl 0.8 per stamp.

Federal Law No. 196-FZ of December 30, 2001 on the Entering into Force of the Code of Administrative Violations of the Russian Federation

The new Code of Administrative Violations is entered into force from July 1, 2002. The same date is fixed to invalidate the Code of 1984 with amendments, as well as some of the acts adopted in execution of it. Also invalidated beginning with July 1, 2002 are the norms of administrative violations contained in the laws and other normative legal acts of the USSR. Amendments are also introduced in the actual legislative acts of the RSFSR and the Russian Federation pertaining to administrative responsibility and the procedure of transfer of collected fines to the budget.
The judge, bodies and officials in charge of consideration of the cases of administrative violations must review their decisions on administrative punishments adopted before March 1, 2001 and not executed to bring them in compliance with the new Code.
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 31, 2001, No. 256.

Federal Law No. 189-FZ of December 29, 2001 on the Amendments to Article 4 of the Federal Law on the Procedure of Fixing the Amount of Stipends and Social Payments in the Russian Federation

The amounts of stipends, allowances and other social payments defined depending on the minimum amount of labor remuneration are being fixed in absolute amounts expressed in monetary terms. In particular, Article 20 of the Law of the Russian Federation on the social protection of citizens exposed to radiation because of the disaster at Chernobyl Nuclear Power Station envisaging an additional allowance to the registered unemployed citizens of two minimum amounts of labor remuneration fixes this allowance in the amount of Rbl 200. Article 39 omits the norm envisaging that the amount of compensation in cases of aggravation of disability is determined as the difference of the number of minimum amounts of labor remuneration applied to compensate for the new and older disability groups, because the amounts of compensations are fixed in absolute figures.
The Federal Law is entered into force ten days after the day of its official publication. The text of the Federal Law is published in Rossiyskaya Gazeta on December 31, 2001, No. 256.

Decision of the Government of the Russian Federation No. 3 of January 3, 2002 on the Amendment to the List of Works and Services Subject to Obligatory Certification

The list of works and services subject to obligatory certification excludes the services of non-foodstuff retail trade.

Decision of the Government of the Russian Federation No. 935 of December 29, 2001 on the Amendments to the Decision of the Government of the Russian Federation No. 806 of October 18, 2000

The amendments are introduced to the List of technological equipment (component and spare parts for it) not produced in the Russian Federation and enjoying the VAT exemption.
Also extended is the list of organizations and contracts concluded by them for supplies of technological equipment not produced in the Russian Federation and paid before January 1, 1999.

Order of the Ministry of Finance of the Russian Federation No. 97n of November 28, 2001 on the Endorsement of the Directions on the Registration in Accounting Records of Organizations of Operations Pertaining to Trusteeship Agreements

Sets forth the rules of registration in accounting work of economic operations and drawing up of accounting reports in cases of execution of a trusteeship contract for the property for resident legal entities (other than credit and insurance organizations, organizations acting as professional participants of securities market, non-state pension funds and budget-supported institutions).
The Directions are entered into force beginning with accounting reports for the year 2002.
Registered in the Ministry of Justice of the Russian Federation on December 25, 2001. Reg. No. 3123.

Order of the State Customs Committee of the Russian Federation No. 1091-r of November 21, 2001 on the Classification of Individual Commodities According to the Foreign Trade Commodity Nomenclature of Russia

Endorses Collection 1 of decisions and explanations of the classification of individual commodities according to the Foreign Trade Commodity Nomenclature of Russia. Collection 1 provides explanations of the classification of some of the foodstuffs, cigarettes, clothes, containers, equipment, transport vehicles furniture and other.
Registered in the Ministry of Justice of the Russian Federation on December 24, 2001. Reg. No. 3118.

Direction of the Central Bank of Russia No. 1077-U of December 26, 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 Chart of Accounts excludes Balance Accounts 40405 "State Employment Fund of the Russian Federation" and 40407 "Federal Highway Fund" changing respectively the description of Account 404 "Resources of State Non-Budget Funds".
The changes are also introduced in the scheme of analytical records of incomes and expenses in credit organizations, with Appendix 10 "Accounting Logbook" being excluded.
The Direction is entered into force form the day of its publication in the Herald of the Bank of Russia except for individual items being entered into force from April 1, 2002.

Decree of the President of the Russian Federation No. 1491 of December 27, 2001 on the Invalidation of Some of the Decrees of the President of the Russian Federation

Invalidates the Decree of the President of the Russian Federation No. 16 of January 12, 1992 on the enhanced privatization of municipal property in the city of Moscow. The Decree endorsed the Regulations on the privatization of the housing fund, Regulation on the procedure of privatization of enterprises of trade, public catering and communal services and the Regulation on the enhanced privatization of municipal enterprises and organizations in the city of Moscow.
The Decree is entered into force from the day of its official publication. The text of the Decree is published in Rossiyskaya Gazeta on December 30, 2001, No. 255.

Decision of the Federal Commission for Securities Market and the Ministry of Finance of the Russian Federation Nos. 33, 109n of December 11, 2001 on the Endorsement of the Regulation on the Reports of Professional Participants of the Market of Securities

Sets forth the composition, time limits and procedure of submission of reports by professional participants of securities market. Specifies, in particular, that reports are presented to the Federal Commission for Securities Market of the Russian Federation on paper and in electronic form on magnetic medium (diskettes). The date of submission of the reports is considered to be the date of receiving of the reports in the Federal Commission for Securities Market of the Russian Federation or other authorized body.
The Decision is entered into force from July 1, 2002.
Registered in the Ministry of Justice of the Russian Federation on December 25, 2001. Reg. No. 3125.

Decision of the Federal Commission for Securities Market and the Ministry of Finance of the Russian Federation Nos. 32, 108n of December 11, 2001 on the Endorsement of the Procedure of Keeping of Internal Records of the Deals, Including Urgent Ones, and Operations with Securities by Professional Participants of the Securities Market Engaged in Brokerage, Dealing and Activities in the Management of Securities

Sets forth uniform requirements to the keeping of internal records by professional participants of securities market of the deals and operations with securities, to the content of the rules of keeping such records worked out by them, as well as to the keeping of internal accounts of the monetary resources and securities, futures contracts and options, to the drawing up and presenting of the deal reports to clients.
Lists the documents of internal records, defines their contents and procedure of arrangement in internal records.
Before October 1, 2002, professional participants must bring internal records of deals and operations with securities in compliance with the requirements of the endorsed Procedure.
The requirements of the Procedure do not apply to the procedure of keeping accounting records, drawing up and submission of accounting reports.
Registered in the Ministry of Justice of the Russian Federation on December 25, 2001. Reg. No. 3124.

Decision of the Government of the Russian Federation No. 925 of December 29, 2001 on the Additional Authority of the Ministry of Finance of the Russian Federation

Sets forth that the authorized body in charge of the notification of taxpayers of the types of state and municipal securities not permitting to determine with the source of incomes the amount of incomes subject to the profit tax is the Ministry of Finance of the Russian Federation. According to Article 286 of the Tax Code of the Russian Federation, in this case, the taxpayer receiving incomes shall calculate and pay the tax independently in the form of advance payments from the received incomes.
The Decision is entered into force from the day of its official publication and applies to legal relations having emerged from January 1, 2002.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-04/486 of November 8, 2001 on the Amendments to the Instruction of the State Tax Service of the Russian Federation No. 42 of May 15, 1996 on the Application of the Law of the Russian Federation on the State Duty

The amendments are introduced pursuant to the adoption of the Federal Law No. 112-FZ of August 7, 2001 on the amendments to Item 6 of Article 4 of the Law of the Russian Federation on the state duty stating that the amount of the duty collected for the actions pertaining to the acquiring of the citizenship of the Russian Federation or expatriation is increased to Rbl 100.
The Order specifies that the norm stating that the return of the duty paid to the budget is carried out to applications submitted to the tax body within three years from the day of payment of the mentioned amount shall apply to relations having emerged after January 1, 1999.
Registered in the Ministry of Justice of the Russian Federation on December 25, 2001. Reg. No. 3130.

Decision of the Management Board of the Pension Fund of Russia No. 146 of September 5, 2001 on the Endorsement of the Procedure of Organization of Work to Grant Respites or Extension Schedules to Taxpayers to Transfer the Advance Payment within the Uniform Social Tax (Contribution) Due for Transfer to the Pension Fund of the Russian Federation

Taxpayer appeal for the respite or extension schedule may occur before the time limit set forth for the transfer of the advance payment. The Decision lists the terms of granting the respite or extension schedule to the taxpayer, with such term being, in particular, seasonal nature of production and/or sales of commodities, works or services, or a specific property status of the natural person not permitting to transfer the advance payment as a single amount. The Decision lists the documents submitted to the bodies of the Pension Fund of Russia to solve the issue of getting the respite or extension schedule.
Registered in the Ministry of Justice of the Russian Federation on December 25, 2001. Reg. No. 3129.

Order of the Ministry of Finance of the Russian Federation No. 96n of November 28, 2001 on the Endorsement of the Regulation on Accounting Work "Conditional Facts of Economic Activities" (PBU 8/01)

Sets forth the procedure of registration of conditional facts of economic activities and their consequences in accounting reports of commercial organizations (other than credit organizations) being legal entities. The Regulation may be ignored by the subjects of small business except for the those issuing publicly distributed securities.
A conditional fact of economic activities is a fact of economic activities available as of the reporting date, with the consequences and opportunities of occurring in the future being indefinite, i.e. the consequences being dependent on whether or not there would occur one or several indefinite conditions.
The Order invalidates the Order of the Ministry of Finance of the Russian Federation No. 57n of November 25, 1998 on the endorsement of the Regulation on accounting work "Conditional Facts of Economic Activities" PBU 8/98.
The Order is entered into force beginning with accounting reports for the year 2002.
Registered in the Ministry of Justice of the Russian Federation on December 28, 2001. Reg. No. 3138.

Order of the State Customs Committee of the Russian Federation No. 1242 of December 26, 2001 on the Excise Duty for Oil

Beginning with January 1, 2002, when clearing oil moved over the pipelines, the documents on the payment of the excise duty tax and the customs declarations must not show the accrued excise duty tax if it is actually exported after December 31, 2001.
Issue of confirmations of the payment of the excise duty tax to taxpayers for submission to the tax bodies shall be arranged by the chiefs of the customs bodies clearing the exported oil, including gas condensate, no later than on February 15, 2002.
Registered in the Ministry of Justice of the Russian Federation on December 28, 2001. Reg. No. 3137.

Order of the State Customs Committee of the Russian Federation No. 1162 of December 7, 2002 on the Implementation of the Provisions of the Tax Code of the Russian Federation Pertaining to Commodities Placed under the Transit Customs Regime

Specifies the particulars of the customs registration of commodities placed under the transit customs regime, except for commodities moved over the pipelines or by electric power lines. For commodities shipped in large containers by the railway transport, the registration is arranged using additional copies of the cargo list, and for other commodities - commodity delivery control documents.
The Order applies to legal relations emerging from the day of entering into force of Part 2 of the Tax Code of the Russian Federation (from January 1, 2001).
Registered in the Ministry of Justice of the Russian Federation on December 28, 2001. Reg. No. 3136.

Decision of the Federal Commission for Securities Market No. 27 of October 19, 2001 on the Endorsement of the Standards of Issue of the Bonds and Their Emission Prospectuses

Sets forth the terms and procedure of issue of the bonds carried out by Russian obligors. The placing of the bonds shall be arranged by way of subscription or conversion. Defines the issue and placement procedure for the bonds, lists the documents submitted for the state registration of the issue of the bonds. Provides the forms of the application for the state registration of the issue of the bonds, issuer questionnaire, permission sheet for the issue of the bonds and other.
Registered in the Ministry of Justice of the Russian Federation on December 25, 2001. Reg. No. 3121.

Letter of the Ministry of Taxes and Revenues of Russia No. ShS-6-03/6@ of January 8, 2002 on the Application of the Value Added Tax for Medical Products, Periodicals and Books

Explains that the 10% VAT rate shall apply to medical products, periodicals, scientific and educational books from January 1, 2002. Specifies the procedure of VAT application for the mentioned products in the transitional period.

Federal Law No. 7-FZ of January 10, 2002 on the Environmental Protection

In contrast to the earlier legislation, refines the list of objects for environmental protection. Now, such objects include also the soils, ozone layer of the atmosphere and the near-Earth outer space.
The negative impact on the environment shall be a paid one. The types of negative impact on the environment shall include, in particular, the discharges into the atmospheric air of pollutants and other substances, disposal of pollutants into the water objects, pollution of the subsoil, soil, disposal of production and consumption waste, pollution with noise, heat, electromagnetic, ionizing and other types of physical interference.
The Law envisages an obligatory and voluntary ecological certification. The obligatory ecological certification is carried out according to the procedure defined by the Government of the Russian Federation.
The assessment of the environmental impact shall be carried out for intended economic and other activities that may produce a direct or indirect impact on the environment, regardless of the organizational and legal form of the property of the subjects of economic and other activities. The assessment of the environmental impact shall be carried out while developing all alternative options of predesign and design documentation substantiating intended economic and other activities involving public associations.
Pre-school educational institutions, secondary educational institutions and institutions of additional education regardless of their specialization and organizational and legal form shall include the teaching of the fundamentals of ecological knowledge.
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 January 12, 2002, No. 6.

Federal Law No. 5-FZ of January 10, 2002 on the Amendments to Article 20 of the Federal Law on Precious Metals and Precious Stones

Refines and particularizes the provisions of Article 20 specifying the legal fundamentals of control over extracted and produced precious metals and stones. In particular, excludes ambiguity in the interpretation of the mentioned Article stating that all precious metals extracted and produced on the territory of he Russian Federation must be refined at the Russian refineries, which excluded opportunities of their export before refining.
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 January 12, 2002, No. 6.

Federal Law No. 4-FZ of January 10, 2002 on the Amendments to the Federal Laws on the Entering into Force of the Criminal Code of the Russian Federation and on the Entering into Force of the Criminal Execution Code of the Russian Federation

Introduction of punishments in the form of obligatory works, detention and arrest shall be implemented by separate laws as soon as the necessary conditions are created for implementation of each type of punishment.
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 January 12, 2002, No. 6.

Federal Law No. 3-FZ of January 10, 2002 on the Amendment to Article 48 of the Law of the Russian Federation on the Pension Support to Persons Having Undergone Military Service, Service in the Bodies of the Ministry of Internal Affairs, Institutions and Bodies of the Criminal Execution System and Their Families

Specifies the particulars of calculation of the pensions for the citizens having undergone service in the regions of the Far North and similar localities for at least 15 and 20 calendar years and living in the localities without the regional coefficient to the earnings or with the one less than the one at the most recent place of service of these persons in the regions of the Far North. The mentioned pensioners shall have their pensions calculated using the regional coefficient specified for the earnings of workers and employees of non-production industries at the most recent place of service of the mentioned persons in the regions of the Far North regardless of the time of applying for the pension. In this case, the maximum amount of the regional coefficient to calculate the mentioned pensions is fixed to amount to 1.5.
The Federal Law is entered into force from January 1, 2003.

Federal Law No. 2-FZ of January 10, 2002 on the Social Guarantees to the Citizens Exposed to Radiation Because of the Nuclear Tests at Semipalatinsk Testing Grounds

Specifies the guarantees of the social protection to citizens having lived in 1949-1963 in residential settlements exposed to radiation because of the nuclear tests at Semipalatinsk testing grounds with the total dose of radiation exposure of 5 roentgen equivalent man, as well as children before 18 years of age of the first and second generation of the mentioned citizens suffering diseases because of the radiation exposure of their parents. The mentioned benefits and compensations are different depending on the dose of exposure. The federal body of executive power shall issue certificates of the uniform type permitting the mentioned citizens to get the benefits and compensations from the moment of their presentation.
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 January 12, 2002, No. 6.

Federal Law No. 1-FZ of January 10, 2002 on the Electronic Digital Signature

Defines the legal terms of use of the electronic digital signature in the exchange of the electronic documents when the electronic digital signature is recognized as legally equivalent to the personal signature in a document on paper medium. The electronic digital mail is assumed to be the requisite of an electronic document intended for protection against forging obtained as a result of cryptographic transformation of information using the closed electronic signature key and permitting to identify the holder of the signature key certificate, as well as to establish the absence of information distortion in the electronic document.
The Law specifies the terms of use of the electronic digital signature, defines the status of the certification centers issuing the signature key certificates, as well as some particulars of use of the electronic digital signature.

Decree of the President of the Russian Federation No. 6 of January 10, 2002 on the Measures to Implement the Resolution of the UN Security Council No. 1373 of September 28, 2001.

Sets forth the legal grounds for combating international terrorism. The federal bodies of state power and the bodies of state power of the subjects of the Russian Federation are ordered to prevent the financing of the terrorist acts, including the institution of the criminal responsibility, to exclude opportunities of providing any support to organizations and persons involved in terrorist acts and to implement other measures.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. VG-6-02/1@ of January 3, 2002

Explains the procedure of determination of the amount of the profit tax for the III quarter of 2001 used as the basis to calculate the amount of the monthly advance payments for the tax in the I quarter of 2002.
Defines the grounds for exemption from the monthly advance payments and application of the cash method of determination of incomes and expenses in 2002. Sets forth the procedure of transfer of the taxes by organizations in the presence of separate divisions.

Direction of the Central Bank of Russia No. 1086-U of December 29, 2001 on the Investigation of Investments of Authorized Banks and Their Resident Clients (Other Than Credit Organizations) into Securities Issued by Non-Residents

Sets forth the procedure of filling out and submission of the form of investigation No. 404 "Information on Investments of the Authorized Banks and Their Resident Clients (Other Than Credit Organizations) into Securities Issued by Non-Residents as of January 1, 2002". The given form must be submitted by the authorized banks no later than on February 25, 2002 to the territorial institutions of the Bank of Russia.
The Direction is entered into force from January 1, 2002.

Direction of the Central Bank of Russia No. 1082-U of December 28, 2001 on the Amendments to the Regulation of the Bank of Russia No. 122-P of October 3, 2000 on the Procedure of Granting Credits by the Bank of Russia to Banks Backed with Collateral and Guarantees

Changes the criteria to be met by the borrowing bank and each of the guarantor banks as of the day of granting the credit. Specifies that the bank must not have the shortage of payments to obligatory reserves, unpaid fines for the violation of the procedure of reservation, as well as it must not have the facts of failure to present the estimate of regulation of the amount of obligatory reserves within specified time limits and/or submission of the estimate violating the time limits within the most recent three reporting dates.
Omits the requirement on the absence of respites or extension schedules in the payment of taxes and revenues, as well as the tax credits.
Specifies that the territorial institutions of the Bank of Russia carry out the checks of the property and property rights suggested as the backing for the credit of the Bank of Russia. Provides the new list of information on the organizations whose obligations may be accepted as the backing of the credits and the procedure of its submission to the territorial institution of the Bank of Russia.

Direction of the Central Bank of Russia No. 1080-U of December 28, 2001 on the Amendments to the Regulation of the Bank of Russia No. 67-P of January 13, 1999 on the Procedure of Deposit Operations Carried Out by the Central Bank of the Russian Federation with the Resident Banks in the Currency of the Russian Federation

Changes the procedure of accounting work for the deposit operations of the Bank of Russia in the banks. The Regulation is extended to include Appendix 5/1 "Procedure of Accounting Work for the Deposit Operations of the Bank of Russia in the Banks Using the Method of "Accrued Payments'" that is entered into force on the basis of the separate normative act of the Bank of Russia.
The Direction is entered into force from February 1, 2002.

Order of the Federal Service of the Tax Police of the Russian Federation No. 452 of October 5, 2001 on the Endorsement of the Instruction on the Procedure of Consideration and Resolving of Letters, Appeals and Applications of Citizens in the Federal Bodies of the Tax Police

Defines the procedure of consideration and resolving of letters, appeals, applications of citizens not containing information on crimes, specifies the procedure of implementation of control over their consideration and record keeping, regulates the reception of citizens in the federal bodies of the tax police.
Consideration and resolving of appeals of citizens is a service duty of the heads of the bodies of the tax police and other officials at their orders.
For each appeal, a decision must be taken within five days to accept or refuse the case or to hand it over to another body. Appeals and complaints shall be resolved within up to one month from the day of their reception (registration). In individual, complex cases, the time limits for consideration may be extended as an exception for not more than one month.
Registered in the Ministry of Justice of the Russian Federation on January 8, 2002. Reg. No. 3145.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-21/555 of December 18, 2001 on the Endorsement of the Form of the Tax Declaration for the Extraction of Mineral Resources

Endorses the uniform for all taxpayers form of the tax declaration for the tax on extraction of mineral resources. According to Article 345 of the Tax Code of the Russian Federation, the tax declaration is submitted no later than the last day of the month following the expired tax period (quarter).
Registered in the Ministry of Justice of the Russian Federation on December 28, 2001. Reg. No. 3139.

Decision of the Ministry of Labor of the Russian Federation No. 83 of November 30, 2001 on the Endorsement of the Explanation on the Application of the Procedure of Paying Out the Monthly Monetary Compensation for the Damage to Health of Citizens Because of the Radiation Exposure As a Result of Chernobyl Disaster or Carrying Out Works to Eliminate the Consequences of the Disaster at Chernobyl Nuclear Power Station

Lists the persons qualified as "invalids because of the Chernobyl disaster" and "disabled members of the family dependent on a deceased invalid" entitled for the compensation. Considers the issues pertaining to the calculation of the amount of compensation and procedure of its payment.
Registered in the Ministry of Justice of the Russian Federation on December 21, 2001. Reg. No. 3098.

Order of the Ministry of Finance of the Russian Federation No. 94n of November 28, 2001 on the Amendments to the Acts of the Ministry of Finance of the Russian Federation Pertaining to Accounting Reports of Insurance Organizations and Reports Submitted According to Enforcement Procedure

The amendments are introduced pursuant to the entering into force from January 1, 2002 of the Order of the Ministry of Finance of the Russian Federation No. 69n of September 4, 2001 on the particulars of application by insurance organizations of the chart of accounts of financial and economic activities of organizations and the Instruction for its application.
The Order is entered into force beginning with accounting reports and reports submitted according to enforcement procedure for the year 2002.
According to the statement of the Ministry of Justice of the Russian Federation No. 07/12394-YuD of December 24, 2001, the Order does not need state registration.

Direction of the Central Bank of Russia No. 1092-U of January 10, 2002 on the Allocation of the Resources of the Deposit Insurance Fund in Commercial Banks, Commercial Bank Insurance Fund Against Bankruptcy, Fund of Compensation of the Difference in Interest Rates to Commercial Banks

For operating credit organizations, the resources of the deposit insurance fund in commercial banks formed in 1991-1993 shall still be registered on the accounts on the balance of the Bank of Russia before special directions. For operating credit organizations that did not have their resources of commercial bank insurance fund against bankruptcy returned earlier, the return of the resources shall be arranged on the basis of written applications of the banks containing obligation to enter the mentioned resources to the reserve fund.
The Direction is entered into force from the day of publication in the Herald of the Bank of Russia.

Report of the State Statistics Committee of January 16, 2002 on the Consumer Price Index

The consumer price index for the year 2001 amounts to 118.6% in total, with the figure for the IV quarter being 104.1%.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-05/573 of December 12, 2001 on the Endorsement of the Form of the Tax Declaration for the Uniform Social Tax (Contribution)

Endorses the new form of the tax declaration for the uniform social tax (contribution). Simultaneously, invalidates Appendices Nos. 1, 3, 5 to the Order of the Ministry of Taxes and Revenues of Russia No. BG-3-07/468 of December 29, 2000 on the endorsement of the forms of tax declarations for the uniform social tax (contribution) and the Instructions for filling them out. In contrast to the initial wording, the new form of the declaration for the uniform social tax is common for all categories of taxpayers acting as employers.
Registered in the Ministry of Justice of the Russian Federation on January 16, 2002. Reg. No. 3162.

Decision of the Government of the Russian Federation No. 17 of January 14, 2002 on the Non-Application of the Export Customs Duties for Some Commodities

Exempts from the export customs duties logs of birch (code according to the Foreign Trade Commodity Nomenclature 4403 99 510 0), untreated timber (code According to the Foreign Trade Commodity Nomenclature 4403 99 590 0), paper and paperboard with coating, impregnated or laminated with plastic (other than glues) (codes according to the Foreign Trade Commodity Nomenclature 4811 51 000 0, 4811 59 000 0, 4823 90 500 9), gold untreated or semi-treated, or in the form of powder (code according to the Foreign Trade Commodity Nomenclature 7108), piezoelectric quartz (code according to the Foreign Trade Commodity Nomenclature 7104 10 000 0) exported outside the member-states of the customs union agreement.
The Decision is entered into force one month after the date of its official publication.

Decision of the Government of the Russian Federation No. 11 of January 14, 2002 on the Amendments to the Decisions of the Government of the Russian Federation No. 988 of December 21, 2000 and 262 of April 4, 2001

The state registration of new foodstuffs, materials and items, as well as individual types of products presenting potential hazard for human being and of individual types of products imported to the territory of the Russian Federation for the first time is introduced from January 1, 2003, not January 1, 2002, as was envisaged earlier.

Decision of the Government of the Russian Federation No. 10 of January 14, 2002 on the Endorsement of the Procedure of Alienation of the Federal Immovable Property Outside the Russian Federation

Specifies that the decision on the alienation (selling, exchange, pledging, donation) of the federal immovable property located outside the Russian Federation shall be adopted by the Government of the Russian Federation on the basis of suggestions of the authorized bodies.

Decision of the Government of the Russian Federation No. 8 of January 14, 2002 on the Amendments to the Regulation on the Duties for the Patenting of Inventions, Useful Models, Industrial Prototypes, Registration of Trade Marks, Service Marks, Names of Places of Origin of Commodities, the Right of Use of the Names of the Places of Origin of Commodities

The duties collected in compliance with the Decision of the Government of the Russian Federation No. 793 of August 12, 1993 are increased significantly and are fixed in absolute monetary amounts.
The Decision is entered into force from the day of its official publication.

Order of the Ministry of Internal Affairs of the Russian Federation No. 965 of November 1, 2001 on the Endorsement of the Instruction on the Procedure of Issue of Certificates to Citizens on the Presence (Absence) of Criminal History

Sets forth the procedure of work with the applications of the citizens of the Russian Federation, foreign citizens and stateless persons on the territory of the Russian Federation in the issue of certificates of the presence (absence) of criminal history, as well as the main rules of processing and consideration of applications submitted to the Ministry of Internal Affairs, directorates of internal affairs, departments of internal affairs of the subjects of the Russian Federation. Applications of persons living outside the Russian Federation shall be considered by the diplomatic representations and consular institutions. Applications are accepted during personal visits of citizens in the presence of the passport.
Registered in the Ministry of Justice of the Russian Federation on January 11, 2002. Reg. No. 3153.

Official Explanation of the Central Bank of Russia No. 22-OR of January 10, 2002 on the Fund of Insurance of Deposits in Commercial Banks

Explains the procedure of transfer to operating banks of the resources of the fund of insurance of deposits in commercial banks. In particular, after the adoption of the law on the guarantees of deposits of citizens in the banks, the banks becoming participants of the system of guaranteed deposits will get the resources of the mentioned fund pursuant to the application of the credit organization on the account of the organization used to guarantee the deposits of citizens in the banks or on the accounts of the banks themselves.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. VG-6-02/940@ of December 18, 2001 on the Taxation of the Budget Organizations (Institutions)

Explains the criteria of qualifying the organizations as budget-supported ones. The given criteria are specified in Article 161 of the Budget Code of the Russian Federation No. 145-FZ of July 31, 1998. These criteria should be used as guidance also in the application of the special regime of taxation envisaged for budget-supported organizations.

Decision of the Constitutional Court of the Russian Federation No. I-P of January 15, 2002 on the Case of Constitutionality of Individual Provisions of Article 64 of the Federal Law on the Main Guarantees of Electoral Rights and the Right to Participate in the Referendum of the Citizens of the Russian Federation and Article 92 of the Federal Law on the Election of the Deputies of the State Duma of the Federal Assembly of the Russian Federation Pursuant to the Appeal of Citizen A.M.Traspov

The subject of the case appeared to be the provisions contained in Items 3 of Article 64 of the Federal Law on the main guarantees of electoral rights and the rights to participate in the referendum of the citizens of the Russian Federation and Item 3 of Article 92 of the Federal Law on the election of the deputies of the State Duma of the Federal Assembly of the Russian Federation stating that in case of a violation of the electoral legislation (including the illegal refusal to a citizen to register as candidate or invalidation of the registration), the unconditional and only prerequisite for the revocation by the court of the decision of the electoral commission on the results of the vote, results of election in the electoral district is the need to confirm the impossibility of the true determination of the results of the occurred expression of the will of the electorate having participated in the vote.
In its appeal to the Constitutional Court of the Russian Federation, A.M.Traspov claims that in case of a refusal to a citizen to register as a deputy candidate, it is not possible to determine the expression of the will of the electorate in principle; hence, the challenged provisions exclude the implementation of the right of the citizen to be elected to the bodies of state power in case of an illegal refusal to register and, therefore, contradict Article 32 (Part 2) of the Constitution of the Russian Federation and the international acts on human rights.
One of the conclusions of the Constitutional Court of the Russian Federation appeared to be the fact that to ensure the timely - before the vote - restoration of the violated electoral rights to prevent the need to recognize the results of the election as invalid in the future, it is necessary to adopt additional legislative measures to prevent unreasonable refusal to register the deputy candidate or invalidation of the existing registration.
The challenged provisions that, in case of an illegal refusal to register the candidate, restrict the authority of the court to invalidate the results of the vote, results of the election and reveal inadequacy of expression of the actual will of the electorate in them by replacing such revealing with a formal "determination of the validity of the results of expression of the will of the electorate" having participated in the vote, thus diminishing and restricting the electoral rights and the right of the citizens for protection in court, were recognized by the Constitutional Court of the Russian Federation as not complying with the Constitution of the Russian Federation, its Articles 3 (Parts 1, 2 and 3), 32 (Parts 1 and 2) and 46 (Parts 1 and 2).

Decision of the Government of the Russian Federation No. 12 of January 14, 2002 on the Amendments to the Acts of the Government of the Russian Federation Pertaining to Services in Telephone, Telegraph Communication and Wired Broadcasting

The amendments are introduced pursuant to the Federal Law on the amendments to the Law of the Russian Federation on the protection of consumer rights and correspond to the provisions of this Law. The subordinate legislation is being brought in compliance with the general principles of the civil legislation (on the proper execution of obligations, on the free will in concluding the contacts) and improves the status of consumers of the telephone, telegraph communication and wired broadcasting.

Decision of the Government of the Russian Federation No. 7 of January 14, 2002 on the Inventory Procedure and Cost Assessment of the Rights for the Results of Scientific and Technical Activities

Defines the procedure of inventory taking for the rights for the results of scientific and technical activities obtained in research, design and technological works financed completely or partially at the expense of the resources of the federal budget, republican budget of the RSFSR and the part of the state budget of the USSR that formed the union budget, as well as the resources of the state non-budgetary funds. The procedure of organization of inventory taking, drawing up and submission of the results of inventory taking must be defined in the methodology recommendations endorsed jointly by the Ministry of State Property Management of the Russian Federation, Ministry of the Industry and Science of the Russian Federation and the Ministry of Justice of the Russian Federation.

Report of the State Statistics Committee of the Russian Federation of January 18, 2002

Inflation index (deflator) used to index the cost of the fixed assets and other property of enterprises at their selling to determine the taxable profit in the IV quarter of 2001 shall amount to 103.8%.

Decision of the Government of the Russian Federation No. 19 of January 17, 2002 on the Endorsement of the List of the Most Important and Vital Medical Equipment Exempted from the Value Added Tax on the Territory of the Russian Federation

Lists the most important and vital medical home- and foreign-made equipment exempted from the value added tax on the territory of the Russian Federation in compliance with Article 149 of the Tax Code of the Russian Federation. The list includes various types of medical tools, instruments and equipment for diagnostics, as well as equipment for laboratories and apothecaries. The list does not include medical syringes, as well as sun protecting glasses, frames and sight correction lenses.

Decision of the Government of the Russian Federation No. 21 of January 19, 2002 on the Amendments to the Decision of the Government of the Russian Federation No. 939 of December 9, 2000

The rate of the export customs duty for crude oil and oil products from bituminous materials (code according to the Foreign Trade Commodity Nomenclature 2709 00) exported from the territory of the Russian Federation outside the member-states of the customs union agreements is endorsed in the amount of USD 8 per 1,000 kg (earlier, Euro 23.4 per 1,000 kg).
The Decision is entered into force from February 1, 2002.

General Agreement between the All-Russia Associations of Trade Unions, All-Russia Associations of Employers and the Government of the Russian Federation for the Years 2002-2004 (City of Moscow, December 20, 2001)

The main goal of the social policy of the Russian Federation is proclaimed to be creation of conditions providing for a deserving life and free development of the human being, reduction of the level of social inequality, increase of the incomes of the population, providing universal affordability and publicly acceptable quality of the basic social services and guarantees of the necessary subsistence level.
The agreement lists the measures that the parties of the Agreement intend to implement in the sphere of economy, development of the labour market and increase in the level of living of the population, social protection, industrial and ecological safety and other spheres. Among the mentioned measures are: development of small business, prevention of possible negative consequences of Russia's entry to the World Trade Organization, indexing at least 1.5 times of the tariff rates (salaries) of the uniform labour remuneration tariff of employees in the budget sphere, as well as increase of the amount of the old-age pension taking into account the growth of inflation and the average monthly earnings.

Order of the Ministry of Transport of the Russian Federation No. 166 of November 16, 2001 on the Admission of Russian Carriers to International Highway Transportation

Endorses the forms of documents submitted to the Russian Transport Inspection to take the decision to admit a Russian carrier to international highway transportation. Also endorses the forms of the certificate and the admission card for the transport vehicle.
Registered in the Ministry of Justice of the Russian Federation on January 11, 2002. Reg. No. 3151.

Decree of the President of the Russian Federation No. 60 of January 18, 2002 on the Invalidation of Items 8 and 10 of the Decree of the President of the Russian Federation No. 2063 of November 4, 1994 on the Measures of State Regulation of the Market of Securities in the Russian Federation

Invalidates the provisions on the forming of the regional commissions on securities and the stock market in the subjects of the Russian Federation.
The Decree is entered into force from the day of its official publication. The text of the Decree is published in Rossiyskaya Gazeta on January 22, 2002, No. 12.

Decision of the Government of the Russian Federation No. 23 of January 18, 2002 on the Prolongation of the System of Licensing of the Export of Some Items of Steel from the Russian Federation to the Member-States of the European Communities

The effective time period of the system of licensing of the export of items of steel from the Russian Federation to the member-states of the European communities is extended for the period from January 1 through June 30, 2002 or till conclusion of the new agreement on the sales of some items of steel. The volume of quotas fixed for the year 2001 is preserved for the given period in proportion to the effective time period of the system of licensing.

Order of the Ministry of Finance of the Russian Federation No. 120n of December 28, 2001 on the Prolongation for the Year 2002 of the Effective Time Period of the Order of the Ministry of Finance of the Russian Federation No. 9n of February 2, 1999 on the Endorsement of the Rules of Drawing Up and Issue in 1999 of Permissions to Open the Accounts of Organizations Financed out of the Federal Budget to Register the Resources Obtained from Entrepreneurial and Other Profitable Activities

Extends for the year 2002 the effective time period of the procedure of drawing up and issue by the bodies of the federal treasury of the Ministry of Finance of the Russian Federation of permissions to open accounts in the institutions of the Bank of Russia and credit organizations by the budget institutions financed at the expense of the resources of the federal budget on the Balance Account 40302 "Resources Received for Temporary Use of the Budget Organizations"
Registered in the Ministry of Justice of the Russian Federation on January 17, 2002. Reg. No. 3169.

Order of the State Customs Committee of the Russian Federation No. 1232 of December 25, 2001 on the Export and Import of Ethyl Alcohol from All Kinds of Raw Materials

In view of the termination from January 1, 2002 of the time period of the temporary prohibition to import ethyl alcohol from all types of raw materials, fixes the procedure and terms of import and export of ethyl alcohol classified under subheadings 2207 10 000 0, 2207 20 000 0, 2208 90 910 0, 2208 90 990 0 of the Foreign Trade Commodity Nomenclature of the Russian Federation.
The export and import of ethyl alcohol is permitted only in cases when the importers (exporters) are unitary enterprises and companies with at least 51% of the stocks belonging to the state and having appropriate licenses.
The Order does not apply to the ethyl alcohol moved under the transit customs regime.
Registered in the Ministry of Justice of the Russian Federation on January 16, 2002. Reg. No. 3163.

Order of the State Customs Committee of the Russian Federation No. 1233 of December 25, 2001 on the Amendments to the Orders of the State Customs Committee of Russia No. 1170 of December 15, 2000 and No. 831 of August 21, 2001

In view of the termination from January 1, 2002 of the effective time period of the temporary prohibition to import ethyl alcohol from all types of raw materials, amends the procedure and particulars of export and import of alcoholic and alcohol-containing food products. Extends the list of products permitted for import to the territory of the Russian Federation under the condition of presentation to the customs bodies by the importer of the certified copies of licenses issued by the Ministry of Taxes and Revenues of the Russian Federation for the import, storage and supplies of alcoholic and alcohol-containing food products.
Registered in the Ministry of Justice of the Russian Federation on January 16, 2002. Reg. No. 3161.

Direction of the Central Bank of Russia No. 1098-U of January 11, 2002 on the Amendments to the Instruction of the Bank of Russia No. 59 of March 31, 1997 on the Application of Sanctions to Credit Organizations for the Violation of the Norms of Prudence of Activities

Provides the new wording of the Instruction of the Bank of Russia No. 59. Extends the list of the main forced measures now including the requirement to bring in compliance the amount of own resources (capital) and the amount of the registered capital, as well as the requirement on the reorganization of the credit organization, including the requirement on submission and execution of the plan of measures of the reorganization.
The Direction is entered into force from the moment 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 January 17, 2002, No. 4.

Direction of the Central Bank of Russia No. 1095-U of January 11, 2002 on the Particulars of the Procedure of Registration in Accounting Work by Credit Organizations of Operations with the Bonds of the Russian Federation Due for Redemption by the Bank of Russia

Specifies the particulars of recording in accounting work of operations by credit organizations with the bonds of the Russian Federation available in circulation at the organized market of securities. Provides the form and procedure of filling out the personal logbook pertaining to repurchase deals kept for the purposes of analytical registration of the bonds in repurchase deals.
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 January 17, 2002, No. 4.

Decision of the Constitutional Court of the Russian Federation of January 22, 2002 on the Case of Constitutionality of Part 2 of Article 69, Part 2 of Article 70 and Article 90 of the Constitution of the Republic of Tatarstan, As Well As Item 2 of Article 4 and Item 8 of Article 21 of the Law of the Republic of Tatarstan on the Election of the People's Deputies of the Republic of Tatarstan Pursuant to the Appeal of Citizen M.M.Salyamov

The applicant appeals against the norms stating that the right to be nominated as a candidate for the people's deputy and the right to be elected to the State Council of the Republic of Tatarstan according to administrative-and-territorial voting districts is vested in the citizens of the Republic living or working permanently on the territory of the given voting district.
Besides, the challenged provisions included the procedure of forming the legislative body of the Republic stating that the deputies of the State Council elected in the territorial and administrative-and-territorial districts and working in the parliament on a permanent basis or, on the contrary, without quitting the main - production or service - activities enjoy disparate rights and duties when adopting the laws, which is not in compliance with the electoral right.
The Constitutional Court has recognized as not complying with the Constitution of the Russian Federation the provisions on the election to the State Council of the Republic of Tatarstan according to administrative-and-territorial and territorial districts contained in Part 2 of Article 69, Part 2 of Article 70 and Article 90 of the Constitution of the Republic of Tatarstan, as well as in Item 2 of Article 4 of the Law of the Republic of Tatarstan on the election of the people's deputies of the Republic of Tatarstan because these provision violate the guarantees of free election on the basis of the universal and equal electoral right, stating that the given conclusion does not exclude - in case of observation of the requirements of the Constitution of the Russian Federation and taking into account the legal positions provided in the given Decision - an opportunity to envisage the forming of the legislative (representative) body of state power of the subject of the Russian Federation through election carried ou t in the voting districts different in the forming procedure.
Also recognized as unconstitutional is the provision of Part 2 of Article 70 of the Constitution of the Republic of Tatarstan and Item 8 of Article 21 of the Law of the Republic of Tatarstan on the election of the people's deputies of the Republic of Tatarstan stating that the passive electoral right in the election to the State Council of the Republic of Tatarstan in administrative-and-territorial voting districts is vested only in those living or working permanently on the territory of the given voting district.
The recognition of the mentioned provisions as not complying with the Constitution of the Russian Federation does not entail the revision of the results of election of the actual composition of the State Council of the Republic of Tatarstan and does not predestine the assessment of the decisions adopted by it.

Decision of the Government of the Russian Federation No. 30 of January 21, 2002 on the Implementation of the Federal Laws on the Labour Pensions in the Russian Federation, on the State Pension Support in the Russian Federation and on the Obligatory Pension Insurance in the Russian Federation

Specifies that the normative legal acts defining the procedure of implementation of the rights for the pension support and the terms of pension support of individual categories of citizens adopted before the entry into force of the mentioned laws shall apply where they do not contradict them.
Endorses the schedules of preparation of draft decisions of the Government of the Russian Federation to be adopted in execution of the mentioned laws.

Decision of the Government of the Russian Federation No. 29 of January 21, 2002 on the Amendments to the Decision of the Government of the Russian Federation No. 832 of October 29, 1992

Introduces the new type of fuel for enterprises and fuel consuming units - diesel fuel, household furnace fuel, motor fuels and other types of liquid oil fuel, besides crude oil and kerosene, with the annual consumption up to 2,000 tons.
Increases the maximum annual consumption of furnace oil to 10,000 tons (earlier, up to 2,000 tons) per enterprise.

Decision of the Government of the Russian Federation No. 27 of January 18, 2002 on the Lumpsum Disbursement to the Citizens of the Russian Federation out of Former Employees of International Organizations within the System of the United Nations Organization

Sets forth the procedure of calculation of the amount of the lumpsum disbursement to citizens out of the former employees of international organizations within the UN system with the state pension (monthly life annuity) assigned before the entry into force of the Decision of the Government of the Russian Federation No. 229 of March 23, 2001 on the monthly supplement.

Decision of the Government of the Russian Federation No. 26 of January 18, 2002 on the State Registration of Fodders Obtained from Organisms Modified by Genetic Engineering

Beginning with October 2002, introduces the state registration of the products of vegetable, animal, microbiological origin, as well as their components, used for animal feeding and containing consumable nutrients not producing an adverse effect on the health of animals. The provision applies to all Russian and foreign subjects of scientific-and-technical and economic activities regardless of the organizational and legal form, as well as natural persons, engaged in production on the territory of the Russian Federation or import of fodders obtained from modified organisms.
The registration and keeping of state records of the fodders is vested in the Ministry of Agriculture of the Russian Federation.

Order of the Ministry of Justice of the Russian Federation, Ministry of State Property Management of the Russian Federation, State Construction Committee of the Russian Federation and the Federal Service of the Land Cadastre of Russia No. 339/288/291/P/209 of December 29, 2001 on the Invalidation of the Order of the Ministry of Justice of the Russian Federation, Ministry of State Property Management of the Russian Federation, Ministry of the Russian Federation for Land Policy, Construction and the Housing and Communal Complex No. 83/172/23 of July 22, 1998 on the Endorsement of the Rules of Keeping of Logbooks of Documents and Files of Documents of Title in the State Registration of the Rights for Immovable Property and Deals with It

Beginning with April 1, 2002, invalidates the joint Order of the Ministry of Justice of the Russian Federation, Ministry of State Property Management of the Russian Federation, Ministry of the Russian Federation for Land Policy, Construction and the Housing and Communal Complex No. 83/172/23 of July 22, 1998 on the endorsement of the rules of keeping of the logbooks of documents and files of documents of title in the state registration of the rights for immovable property and deals with it.
Registered in the Ministry of Justice of the Russian Federation on January 16, 2002. Reg. No. 3166.

Decision of the Government of the Russian Federation No. 33 of January 22, 2002 on the Subprogram "Rehousing of the Citizens of the Russian Federation from Decrepit and Ramshackle Housing Fund" Forming Part of the Tied Federal Program "Housing" for the Years 2002-2010

The goals of the subprogram is providing housing to citizens living in the houses recognized as unfit for permanent living and elimination until 2010 inclusive of the ramshackle housing fund recognized as such in 2000. Achievement of these goals will permit to rehouse about 421,000 citizens from the housing fund failing to meet the fixed sanitary and technical requirements.
The subprogram implies the fixing of the priority order for demolition of the ramshackle fund (according to regions, communities, sites, buildings), as well as the rehousing of the citizens. The right for priority in getting free housing space will be vested in the citizens with the only one place of living in the municipal or state housing fund unfit for living and using it on the lease terms. The Decision defines the mechanism of improving the housing conditions of the relocated citizens.
It is planned to issue the normative act specifying the uniform criteria of qualifying the housing fund as decrepit or ramshackle.

Decision of the Government of the Russian Federation No. 32 of January 22, 2002 on the Amendments to the Decision of the Government of the Russian Federation No. 828 of July 8, 1997

The passports of the citizens of the USSR must be replaced with the passports of the citizens of the Russian Federation before December 31, 2003 (earlier, before December 31, 2005). The bodies of executive power of the subjects of the Russian Federation and the bodies of local government are recommended to determine the categories of citizens needing material aid to make photographs and enter payment for the issued passport, as well as the measures to render such aid.
The new rule is the one stating that the bodies of the Ministry of Internal Affairs must make notes in the passport of the earlier issued identification documents. At the citizen's desire, the tax bodies may enter the taxpayer identification number in the passport.

Order of the Ministry of Justice of the Russian Federation No. 353 of December 28, 2001 on the Appointment of the Heads of Institutions and Bodies of the Criminal Execution System of the Ministry of Justice of the Russian Federation According to Contract Procedure

Appointment to positions of the heads of territorial and the central bodies of the criminal execution system of the Ministry of Justice of the Russian Federation, heads of institutions, enterprises, organizations and divisions directly subordinate to the central body of the criminal execution system of the Ministry of Justice of the Russian Federation shall be arranged by concluding personal contacts. The Order provides the type-approved form of the contract.
Registered in the Ministry of Justice of the Russian Federation on January 17, 2002. Reg. No. 3167.

Decision of the Federal Commission for Securities Market No. 29 of November 23, 2001 on the Endorsement of the Regulation on the Procedure of Introduction of Securities Emitted by Issuers Registered in the Russian Federation and Intended for Distribution through Foreign Organizers of Trade at Securities Market for Initial Placement outside the Russian Federation and Distribution through Foreign Organizers of Trade at Securities Market

Specifies the procedure of introduction for initial placement of securities of Russian issuers outside the Russian Federation in cases when their distribution is planned to be arranged through foreign organizers of trade at securities market or other organizations engaged in activities providing for conclusion of civil deals with securities, as well as for distribution of such securities through foreign organizers of trade. Lists the documents to be submitted to the Federal Commission for Securities Market of the Russian Federation to get the permission and the reasons of refusal to issue the permission.
The requirements of the Regulation do not apply to securities of Russian issuers placed or distributed outside the Russian Federation as of the moment of entering into force of the Regulation.
Registered in the Ministry of Justice of the Russian Federation on January 16, 2002. Reg. No. 3164.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-09/551 of December 14, 2001 on the Registration in the Tax Body of the Payers of the Tax on Extraction of Mineral Resources

Endorses and enters into force the forms of applications for registration of the organization (independent entrepreneur) in the tax body at the place of location of the part of the mineral resources as the payer of the tax on extraction of the mineral resources No. 9-NDPI-1 and No. 9-NDPI-2, as well as the form of the notification of the registration No. 9-NDPI-3 and No. 9-NDPI-4. The application is submitted at the place of location of the part of the mineral resources.
Registered in the Ministry of Justice of the Russian Federation on January 15, 2002. Reg. No. 3156.

Decision of the Government of the Russian Federation No. 42 of January 24, 2002 On the Endorsement As From February 1, 2002 of Rates of Indexation Of the Basic and Insurable Portions of the Labor Pension

Endorses as from February 1, 2002 rates of indexation in the amount of 1,065 of the basic and insurable portions of the labor pension. The rates shall be used to carry out indexation of pensions envisaged under the Federal laws On the State Pension Security in the Russian Federation and On Labor Pensions in the Russian Federation

Decision of the Government of the Russian Federation No. 35 of January 23, 2002 On Special State Registration Signs and Signals Used On Transport Vehicles

Provides for the reduction of the number of transport vehicles using special state signs and signals enabling the drivers to deviate from individual provisions of the Traffic Regulations. Abolishes the commission for the issuance of licenses to install special signals and state registration signs. Institutes comprehensive lists of officials whose official cars may use special state registration signs and signals and also a maximum number of transport vehicles of federal executive authorities and organizations which may be allowed to install special signals in the absence of special color graphics on the outward surface of those vehicles. By April 1, 2002, the Ministry of Internal Affairs of the Russian Federation shall be required to re-register transport vehicles bearing special state registration signs and complete the issuance of licenses to use special signals.

Letter of the Central Bank of Russia No. 4-The of January 14, 2002 On Potential Sources to Cover Losses of Credit Institutions

Sources to cover losses of the year under review and also of the preceding years of credit institutions shall be identified by the general annual (or special) shareholders' (participants') meeting of the credit institution. The sources to cover losses may include, among other things, the value of property received on an uncompensated basis as ownership of the credit institution, positive and exchange-rate differences, dividends assessed but not paid, the authorized capital. Lists terms and conditions under which it is possible to use the authorized capital to cover losses.

Federal Law No. 178-FZ of December 21, 2001 On the Privatization of State and Municipal Property

Institutes a legal framework to regulate relationships arising in the privatization of state and municipal property and related relationships of administering that property.
To determine a method of privatization, two categories of property are introduced. The first category includes property complexes of unitary enterprises and shares of open joint stock companies whose book value of the fixed assets as on the last accounting date exceeds 5(five) million times the minimal wages and also those complexes which meet other criteria established by the Government of the Russian Federation. The other property is ascribed to the second category.
The privatization of property of the first category shall be carried out exclusively by transforming a unitary enterprise into an open joint stock company at an auction, a specialized auction, by selling shares of open joint stock companies held in state ownership, outside the Russian Federation or by investing the federal property as a contribution to the authorized capital of a strategic joint stock company.
The property which falls under the second category may, apart from the above mentioned methods, be privatized at a contest, through the sale at a stock exchange, by a public offer, by selling the property based on the results of the entrusted administration and by using other methods. The said methods may be used only in case auctions (specialized auctions) are declared to be a failure.
The Law enables private persons, citizens lacking large "start-up capital", representatives of small and medium-size business to participate in the process of privatization.
It is allowed to privatize at the same time land parcels granted to state and municipal unitary enterprises as part of their property complexes.
Considering the presence in the Russian legislation of many outdated acts regulating issues of privatization and administration of state property which acts are in many respects incomplete and contradictory to one another, the law offers detailed transitory provisions.
The Federal Law shall take effect upon the expiration of three months as from its official release in the press. The text of the Federal Law is published in Rossiyskaya Gazetta newspaper No.16 of January 26, 2002.

Letter of the Ministry of Taxes and Fees of the Russian Federation No. VB-6-21/1003 of December 28, 2001 On the Confiscation of Land Parcels

Establishes control over the confiscation of land parcels granted to non-profit organizations under the jurisdiction of the Ministry of Taxes and Fees of the Russian Federation and over the redistribution of those parcels as ownership of the subjects of the Russian Federation and municipal formations, pending the delimitation of state ownership of land.

Letter of the Ministry of Taxes and Fees of the Russian Federation No. ShS-6-14/998 of December 27, 2001 On the Ruling of the Constitutional Court of the Russian Federation No. 225-O of November 13, 2001

This serves to inform taxation bodies of the Ruling of the Constitutional Court of the Russian Federation under which the procedure for assessment and payment of the profit tax, established by the Law of the Russian Federation On the Profit Tax Of Enterprises and Organizations, is not arbitrary nor does it prevent the exercise by citizens and their associations of their constitutional rights.
Since the Ruling refused to accept complaints for consideration, it is reported that judicial acts adopted on the given issue not in favor of the taxation bodies may be appealed in the established manner.

Federal Law No. 8-FZ of January 25, 2002 On the All-Russia Census of the Population

Establishes legal basis for the formation of the federal information resources on the number and structure of the population, its distribution across the territory of the Russian Federation along with social and economic characteristics, an ethnic and linguistic composition of the population, its educational level.
The All-Russia census of the population is taken not rarely than once every ten years. The time frame and date of the census shall be fixed by the Government of the Russian Federation. Lists persons to be covered by the census and data to be provided by those persons. The data includes, among other things, an information on the sources of means of subsistence and family ties of persons residing together. The data on the population contained in the census sheets is treated as confidential. However, the results of the All-Russia census of the population are publicly available and shall be officially released in the press.
The Federal Law shall take effect as from the day of its official publication. The text of the Federal Law is published in the Rossiyskaya Gazetta newspaper No.17 of January 29, 2002.

Order of the Ministry of Taxes and Fees No. BG-3-03/572 of December 26, 2001 On the Approval of Forms of Value Added Tax Declarations

Approves new forms of value added tax declarations. The structure of the declaration has been brought into line with a new standard of preparation of tax accounting statements.
The instructions on how to fill in new declarations on the value added tax will be approved by a separate document.
Registered with the Ministry of Justice on January 17, 2002. Registration No. 3171

Order of the Ministry of Taxes and Fees of the Russian Federation No. BG-3-23/568 of December 25, 2001 On the Approval of Form of Tax Declaration On the Profit Tax of Foreign Organization

In pursuance of the provisions of Chapter 25 "The Tax on Profits of Organizations" of the Tax Code of the Russian Federation, it approves a form of tax declaration on the profit tax of foreign organizations.
The Instructions on how to fill in the form will be approved by a separate document.
Registered with the Ministry of Justice of the Russian Federation on January 16, 2002. Registration No. 3160

Decision of the Government of the Russian Federation No. 57 of January 25, 2002 On the Pay For the Geological Information On the Subsoil

The minimal amount of pay for the geological information on the subsoil obtained as a result of state geological studies of the subsoil from the federal body of administration of the state subsoil foundation, totals, in case of subsoil users, Rbl. 10000 (say ten thousand Rubles). The amount of pay may be increased.
A specific amount of pay shall be determined by the federal body of administration of the state subsoil foundation.

Decision of the Government of the Russian Federation No. 56 of January 25, 2002 On the Extension of the Term of Validity of the Procedure For Payment to Individual Categories of Citizens of the Russian Federation of Preliminary Compensation On Deposits (Contributions) With the Savings Bank of the Russian Federation and Some Insurance Organizations

In 2002 there shall remain valid the procedure for payment of a preliminary compensation to individual categories of citizens of the Russian Federation on deposits with the Savings Bank of the Russian Federation as on June 20, 1991 and on deposits (contributions) with organizations of state insurance (the Russian State Insurance Company and its subsidiaries) as on January 1, 1992.
The said procedure shall remain valid until the approval of a new procedure for payment of the said guaranteed savings in 2002.

Order of the State Customs Committee of the Russian Federation No. 1184 of December 18, 2001 On the Exercise of Monetary Control over Currency Transactions Related to the Importation of Goods From the Customs Territory of the Russian Federation

The customs clearance of goods which are imported and transferred into ownership of a non-resident under foreign trade contracts providing for settlements to be made in foreign currencies and/or in the currency of the Russian Federation which goods are placed under the customs regimes of export, re-export, temporary export, processing of goods outside the customs territory, shall be effected on the condition of submission to the customs bodies of a duly certified copy of a certificate of the transaction. Establishes peculiarities of the filling-in of a cargo customs declaration when placing the goods under the customs regime of export, provided they were earlier removed from the customs territory of the Russian Federation in accordance with the customs regime of temporary export or processing of goods outside the customs territory.
Registered with the Ministry of Justice of the Russian Federation on January 23, 2002. Registration No. 3179.

Order of the State Customs Committee of the Russian Federation No. 186 of December 18, 2001 On the Customs Clearance of Refined Gold and Silver Exported by Credit Institutions

Establishes peculiarities of the customs clearance of bullions of refined gold and silver exported by credit institutions. Specifies terms and conditions which shall be observed when carrying out customs clearance. In particular, one of those conditions is the submission by the credit institution of a license of the Ministry of Economic Development of the Russian Federation for the export of bullions of refined gold and silver. Establishes peculiarities of the filling-in of a cargo customs declaration, in particular, same cargo customs declaration is used to declare data on bullions of the same metal (gold or silver).
Registered with the Ministry of Justice of the Russian Federation on January 22, 2002. Registration No. 3176

Letter of the Ministry of Taxes and Fees of the Russian Federation No. VG-6-03/99 of January 28, 2002 On the Clarification Of Assessment of the Value Added Tax On Medical Products, Periodical Printed Matter and Books

Pending the approval by the Government of the Russian Federation of codes (of the All-Russia Classification of Products and Commodity Nomenclature of the Foreign Economic Activity of the Russian Federation) of medicines and periodical printed matter for purposes of application of the value added tax rate of 10% upon realization of same, the use shall be made, as from January 1, 2002, of codes in accordance with the clarification provided in the captioned Letter.
Value added tax exemptions upon realization of most important and vitally necessary medical equipment on the territory of the Russian Federation shall be granted as from January 31, 2002, i.e. since the time of entry into effect of Decision of the Government of the Russian Federation No. 19 of January 17, 2002 approving a list of that equipment. Until January 31, 2002 no exemptions shall be granted.

Letter of the Ministry of Taxes and Fees of the Russian Federation No. VG-6-03/41@ of January 16, 2002 On the Procedure for Payment of the Value Added Tax

In 2002 the procedure shall remain in effect for payment of the value added tax by organizations comprising as their part separate subdivisions which procedure was notified by Letters of the Ministry of Taxes and Fees of the Russian Federation No. VG-6-03/130@ of February 12, 2001 and No. VG-6-03/216@ of March 19, 2001.

Ruling of the Constitutional Court of the Russian Federation No. 225 of November 13, 2001 On the Refusal to Accept for Consideration Complaints of State Unitary Enterprises "Arktikmorneftegazrazvedka" and "123 Aviatsionny remontny zavod" (Aviation repairs plant), open joint stock companies "Gorno-metallurgitchesky combinat "Petchenganikel"(Mining and metallurgical works), "Salavatnefteorgsyntez" and "Taimyrenergo" Against the Violation of Constitutional Rights and Freedoms by Provisions of Item 2 of Article 8 of the Law of the Russian Federation On the Profit Tax of Enterprises and Organizations

The claimants challenged the constitutionality of payment to the budget within a quarter of advance installments of the profit assessed on the basis of the expected amount of profits over a taxable period, of a tax rate and also of the provision under which the difference between the amount payable to the budget on the profit actually earned and advance installments of the tax over the expired quarter shall be adjusted by an amount computed on the basis of the rate of refinancing of the Bank of Russia prevailing in the quarter expired. According to the claimants, such procedure does not make it possible to accurately assess the profit tax for reasons beyond the control of the taxpayer, since quarterly adjustment of the difference on the basis of an average rate of refinancing is a measure of responsibility for the inaccurate computation of the expected profit and tax thereupon which goes beyond the framework of the tax obligation.
The Constitutional Court of the Russian Federation ruled that the procedure for assessment and payment of the profit tax is not arbitrary nor does it prevent the exercise by citizens and their associations of their constitutional rights nor does it provide grounds to question the compliance of the provisions being challenged with the Constitution of the Russian Federation. Proceeding from the above, the complaints of the claimants were not accepted for consideration.

Decree of the President of the Russian Federation No. 1514 of December 21, 2001 On the Interaction between the President of the Russian Federation and the Government of the Russian Federation On Issues of Privatization of State and Municipal Property

The government of the Russian Federation is required, prior to March 1, 2002, to submit for approval of the President of the Russian Federation lists of strategic enterprises and strategic joint stock companies.
Prior to approval by the President of the Russian Federation of those lists, changes and amendments to the list of joint stock companies manufacturing products (commodities, services) which are of strategic significance for the national security of the state, the shares of which companies held in the federal ownership are not subject to early sale, shall be made by decisions of the Government of the Russian Federation in pursuance of decrees of the President of the Russian Federation.
The decree took effect from its signature date.

Order of the Ministry of Taxes and Fees of the Russian Federation No. BG-3-03/25 of January 21, 2002 On the Approval of Instructions On Filling In Declarations on the Value Added Tax

The Instructions prescribe a procedure for filling-in forms of the declaration on the value added tax and declaration on the value added tax under transactions taxable at the 0 ( zero) per cent tax rate approved by Order of the Ministry of Taxes and Fees of the Russian Federation No. BG-3-03/572 of December 26, 2001. The Instructions regulate a procedure for filling in sections and columns of the declaration, offer an interpretation of codes of transactions used when filling in the Declaration, clarify the procedure of its submission to taxation agencies.
Registered with the Ministry of Justice of the Russian Federation on January 25, 2002. Registration No. 3187.

Order of the Ministry of Defense of the Russian Federation No. 11 of January 6, 2002 On the Introduction of Changes Into Order of the Minister of Defense of the Russian Federation No. 275 of June 18, 2001

The Order of the Ministry of Defense is brought into line with Decision of the Supreme Court of the Russian Federation No. VKPI 01-70 of August 29, 2001 under which the directive to the effect that when paying a monthly allowance to military service personnel entitled to a long service pension, a rated increase in percentage is not applicable, is declared to be invalid and not entailing legal consequences as from the day of its publication.
Registered with the Ministry of Justice on January 25, 2002. Registration No. 3189

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 65 of December 29, 2001 On the Review of Practice of Settlement of Disputes Associated with the Termination of Obligations by an Offset of Counter Claims of the Same Kind

The review deals with issues of termination of obligations by an offset of counter claims of the same kind. In particular, an obligation may not be terminated by an offset of a counter claim of the same kind whose term has become due after the lodging of a claim against a person who is entitled to claim an offset. The obligations shall be regarded as terminated by an offset as from the due time of performance of the obligation whose time of performance has become due later. The obligation to pay a purchase price for goods and the obligation to grant a credit may not be terminated through an offset.

Decision of the Government of the Russian Federation No. 66 of January 28, 2002 On the Procedure Of Free Provision of Medicines to Citizens Engaged in the Work With Chemical Weapons and Citizens Who Developed Occupational Diseases As a Result of Execution of Work With Chemical Weapons

Lists categories of citizens entitled to free provision with medicines. The free supply shall be effected by any pharmaceutical organizations at prescriptions issued by physicians of medical and sanitary units of the Federal Administration of Medical-Biological and Extreme Problems under the Public Health Ministry of the Russian Federation conducting medical follow-up of work with chemical weapons and also by physicians of medical and preventive establishments to which those citizens are attached for outpatient medical service. The payment of medicines shall be made by the administration of the facility for destruction of chemical weapons or the facility manufacturing chemical weapons.

Directive of the Central Bank of Russia No. 1103-U of January 28, 2002 On the Invalidation of Directive of the Bank of Russia No. 810-U of June 29, 2000 On Taking Into Account In Taxation Of the Reserve Amount For Eventual Losses Under Loans To Be Created By Credit Institutions In Compliance With Requirements Of Instructions of the Bank of Russia No. 62 Of June 30, 1997 On the Procedure For the Creation and Utilization of Reserves For Eventual Losses Under Loans and On Establishing the Peculiarities of Creation of Reserves In Connection With Changes In the Taxation Legislation

The directive of the Bank of Russia No. 10-U shall become null and void in connection with the putting into force as from January 1, 2002 of Chapter 25 of the Tax Code of the Russian Federation. In assessing the tax basis as concerns the charging towards expenses of deductions to the reserve for eventual losses under loans, loan-related and other indebtedness equated thereto, credit institutions should be guided by Article 292 of the Tax Code of the Russian Federation. Clarifications are given as to "the loan-related and other indebtedness equated thereto".
The Directive shall take effect as from February 1, 2002.

Letter of the Central Bank of Russia No. 7-T of January 22, 2002 On Some Issues Associated With the Application of Federal Law On Banks and Banking Activity

It is explained that members of the boards of directors (supervisory boards) of the credit institution shall not be subject to requirements of the ban to combine posts at organizations which are credit or insurance institutions, professional participants in the securities market, etc., in view of the fact that such membership is not based on a labor contract.
Chief executives, chief accountants of credit institutions and heads of their branches are forbidden to combine posts, otherwise, such violation of the requirements of the Law shall be eliminated within reasonable time limits.

Order of The Ministry of Taxes and Fees of the Russian Federation No. CA-6-04/60 of January 22, 2002 On the Submission of a Tax Declaration By Individual Businessmen

Individual businessmen who do not, for whatever reason, conduct business activity and, consequently, derive no income, shall be obligated to submit to the taxation body at the place of his or her registration (place of residence) a declaration on the income tax of individuals, regardless of the presence with them of an object of taxation. Failure of an individual businessman to submit a tax declaration within the specified time limits is a basis for bringing him to tax responsibility.

Letter of the Ministry of Taxes and Fees of the Russian Federation No. FS-6-10/34@ of January 15, 2002 On the Alteration in 2002 of the Procedure Of Payment of Contributions Towards the State Pension Insurance (Security)

The payment of a single social tax received by the federal budget, penalties and fines in the share if the Pension Fund of the Russian Federation based on the results for the year 2001, contributions to the Pension Fund of the Russian Federation towards the insurable and accumulating components of the labor pension shall be effected by taxpayers by separate payment orders according to the codes of the budget classification of incomes of the budgets of the Russian Federation approved by Order of the Ministry of Finance of the Russian Federation No. 119n of December 28, 2001.

Federal Law No. 10-FZ of January 29, 2002 On the Introduction of Changes and Amendments in the Federal Law On Leasing

The Law gives a definition of the leasing activity and a contract of lease. The contract of leasing implies a contract under which the leassor (leasegiver) undertakes to acquire as ownership property specified by the leassee (leaseholder) from the seller designated by the latter and to make available that property to the leassee at a charge for temporary holding and use. The contract of lease may provide that the choice of the seller and the property to be purchased shall be determined by the leassor. The law introduces two basic forms in place of earlier forms, types and kinds of leasing, viz. domestic and international leasing. Moreover, it excludes such types of leasing as financial leasing, returnable leasing and operational leasing. Regulates in more detail guarantees to ensure the rights of the leassor.
The Federal Law shall take effect as from its official release in the press.

Decision of the Constitutional Court of the Russian Federation No. 3-P of January 24, 2002 On the Case On the Verification of the constitutionality of provisions of Part Two of Article 170 and Part Two of Article 235 of the Labor Code of the Russian Federation and Item 3 of Article 25 of the Federal Law On Trade Unions, Their Rights and Guarantees of Their Activity In Connection With the Inquiries of the Zernogradsky District Court of the Rostov Region and the Central District Court of the City of Kemerovo

The cause of verification of the constitutionality of Part Two of Article 170 of the Labor Code of the Russian Federation under which it is disallowed to dismiss workers having disabled children, until the children reach the age of 18, was an application of the Zernogradsky district court of the Rostov region which is considering a case on the complaint of citizen I.N.Vakulenko for his restitution at work. The plaintiff who is a father of a disabled child was dismissed for regular non-performance of his duties.
The Zernogradsky district court maintained that the given norm violates the principle of equality of every person before the law and the court since it enables careless workers to abuse his or her rights and infringes upon the rights of third persons, in particular, those of the employer and the body of workers.
The norms of Part Two of Article 235 of the Labor Code of the Russian Federation and Item 3 of Article 25 of the Federal Law On Trade Unions, Their Rights and Guarantees of Their Activity under which a dismissal of workers who are leaders of trade unions, is allowed only on the condition of a prior consent thereto of the trade union body, were challenged by the court of the Central district of the city of Kemerovo.
According to the Constitutional Court of the Russian Federation, the norms, as such, on additional guarantees to certain workers in case of their dismissal do not run counter to the Constitution of the Russian Federation, on the contrary, they have been adopted in pursuance of the Constitution and a number of international norms; however, impermissible is the abuse of one's right as, in that case, careless workers violate several constitutional norms and rights of third persons.
In view of the above, the Constitutional Court of the Russian Federation declared Part Two of Article 170 of the Labor Code of the Russian Federation to be inconsistent with the Constitution of the Russian Federation, its Articles 19 (Parts 1 and 2), 35 (Part 2), 37 (Part 1), 46 (Part 1), 55 (Part 3), in so far as it disallows the dismissal of workers having disables children or invalids by birth until they reach the age of 18, at the initiative of the administration in the event of commission by them of disciplinary misdeeds and also Part Two of Article 235 of the Labor Code of the Russian Federation and Item 3 of Article 25 of the Federal Law On Trade Unions, Their Rights and Guarantees of Their Activity, in so far as they exclude the dismissal at the initiative of the employer of workers who are members of the trade union bodies, not relieved from the principal job, without the consent thereto of trade union bodies in case of commission by those workers of disciplinary misdeeds.

Ruling of The Constitutional Court of the Russian Federation No. 258-O of December 6, 2001 On the Refusal To Accept For Consideration of a Complaint of Citizen Vasilenko Alexander Vasilyevitch Against the Violation Of His Constitutional Rights By Item 1 of Article 3 and Item 2 of Article 5 of the Law of the Russian Federation On Taxes On Property of Individuals

According to the claimant, the provisions of the Law of the Russian Federation On Taxes On Property of Individuals to the effect that the tax on buildings shall be assessed on the basis of data on their inventory value, are rather vague by virtue of the fact that the term "inventory value" is not defined in the law and, therefore, is at variance with the Constitution of the Russian Federation.
According to the Constitutional Court of the Russian Federation, the taxable basis in respect of taxes on buildings belonging to individuals, shall be defined as an inventory value which is much lower than the market value of objects of realty and the norms being challenged offer no adequate grounds to believe that the application of same has resulted in the violation of rights of citizen A.V.Vasilenko envisaged in the Constitution of the Russian Federation.
It was refused to accept the complaint for consideration.

Ruling of the Constitutional Court of the Russian Federation No. 257-O of December 6, 2001 On the Complaint of the Krasnoyarsk Branch of the Close Joint Stock Company "Commercial Bank "Lanta-Bank" Against the Violation of Constitutional Rights and Freedoms By Subitems (1 and 2) of Article 135 and Part Two of Article 136 of the Tax Code of the Russian Federation

The claimant is challenging the constitutionality of provisions of the Tax Code of the Russian Federation under which the unlawful failure of the bank to comply within the specified time limit with a decision of the taxation body on the collection of a tax, fee or penalties, entails imposition of a penalty and the commission by the bank of actions creating a situation of non-availability of monetary assets in the account of the taxpayer, fee payer or tax agent, in relation to whom the bank has a collection order of the taxation body, entails recovery of a fine. According to the claimant, the said essential elements of offence are worded in so unclear terms that it makes it possible to bring the bank to responsibility twice for the same wrongdoing. The sanctions as penalties are contradictory to the concept of a penalty as a measure of refundable nature and general principles of responsibility for tax offences, since only monetary recovery of fines is recognized as sanctions under the Tax Code of the Russian Federation.
The Constitutional Court ruled that the law-maker had the right to add to the amount of tax not paid on time (the arrears) an extra payment - a penalty as a compensation for the losses of the public purse as a result of short-receipt of tax amounts on time in case of delay in tax payment. The provision of Part Two of Article 136 of the Tax Code of the Russian Federation to the effect that the penalty shall be recovered by procedure stipulated under Article 60 of the said Tax Code, being similar to provisions earlier declared to be unconstitutional, may not be applied by courts, other organizations and officials.
The complaint of the claimant was dismissed for consideration as the Constitutional Court of the Russian Federation had earlier made decisions on the subject of the claim which still hold.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 66 of January 11, 2002 On the Overview of Settlement of Disputes Associated With Lease

The overview deals with issues associated with the conclusion and termination of contract of lease, its form, term of validity, collection of rental, etc. It clarifies, in particular, that a contract between the owner of a building and other person on the basis of which the latter is using an individual structural element of that building for purposes of advertisement, is not a contract of lease. The leaseholder who has not received the property let out on lease is in no position to claim it from a third person in whose use it actually is. The leasegiver is entitled to hold back the equipment belonging to the leaseholder which may be left over in the premises taken on lease after the termination of the contract of lease as a security of leaseholder's obligations to pay a rental for the given premises.

Letter of The Ministry of Taxes and Fees of the Russian Federation No.VB-6-21/87@ of January 25, 2002 On the Procedure of Payment Into the Budget of Advance Payments Of the Tax On Extraction of Mineral Resources During the First Quarter of 2002

During the first quarter of 2002 advance payments of the tax shall be counted as one third of the amount of payments due for the use of the subsoil and deductions towards the reproduction of the mineral and raw materials base, accrued for the fourth quarter of 2001 and stated in Estimates of payments for the right to use the subsoil and the Estimates of deductions towards the reproduction of the mineral and raw materials base submitted to the taxation body at the place of using the subsoil.
As concerns the oil and gas condensate from oil and gas condensate deposits, advance payments shall be counted as one third of amounts accrued for the fourth quarter of 2001 of payments due for the use of the subsoil, deductions towards the reproduction of the mineral and raw materials base and an excise duty for oil to be determined as a share proportional to the volume of oil and consensate produced by the taxpayer during the fourth quarter of 2001 on the territory within the jurisdiction of a respective taxation body.

Letter of The Ministry of Taxes and Fees of the Russian Federation No.CA-6-05/71@ of January 23, 2002 (further to Letter No. FZ-6-10/34@ of January 15, 2002)

In accordance with the legislation prevailing in 2001, advance payments of the single social tax for December 2001 shall be made not later than January 15, 2002. It clarifies how assets received as payment of a single social tax for December 2001 as a share of the Pension Fund of the Russian Federation should be entered in the budgetary accounts prior to and after that date.

Federal Constitutional Law No. 1-FKZ of January 30, 2002 On the Marshal Law

The Law was endorsed in pursuance of Parts 2 and 3 of Article 87 of the Constitution of the Russian Federation under which the marshal law on the territory of the Russian Federation or in its individual areas shall be imposed by the President of the Russian Federation in case of aggression against the Russian Federation or an immediate threat of aggression. The law regulates a procedure and basis for the imposition and lifting of the marshal law, determines the content of that regime, establishes the powers of state authority bodies and bodies of local administration of ensuring the regime, basis and procedure for using the Armed Forces of the Russian Federation, other troops, military formations and bodies as well as a legal status of citizens and organizations in the conditions of the marshal law.
The Federal Constitutional Law shall take effect as from its official release in the press. The text of the Federal Constitutional Law is published in Rossiyskaya Gazetta newspaper No. 21 of February 2, 2002.

Agreement On the Termination of Agreement On the Delimitation of Subjects of Competence and Powers Between Bodies of State Authority of the Russian Federation and Bodies of State Authority of the Kirov Region (Moscow, January 24, 2002)

As from February 2, 2002 the Agreement signed in October 30, 1997 in the city of Moscow shall cease to operate in view of achievement of its objectives.
The text of the Agreement was published in Rossiyskaya Gazetta newspaper No. 21 of February 2, 2002.

Agreement On the Termination of Agreement On the Delimitation of Subjects of Competence and Powers Between Bodies of State Authority of the Russian Federation and Bodies of State Authority of the Omsk Region (Moscow, January 21, 2001)

As from February 2, 2002 the Agreement signed in May 19, 1996 in the city of Omsk shall cease to operate in view of achievement of its objectives.
The text of the Agreement was published in Rossiyskaya Gazetta newspaper No. 21 of February 2, 2002.

Agreement On the Termination of Agreement On the Delimitation of Subjects of Competence and Powers Between Bodies of State Authority of the Russian Federation and Bodies of State Authority of the Astrakhan Region (Moscow, December 21, 2001)

As from February 2, 2002 the Agreement signed in October 30, 1997 in the city of Moscow shall cease to operate in view of achievement of its objectives.
The text of the Agreement was published in Rossiyskaya Gazetta newspaper No. 21 of February 2, 2002.

Decision of the Government of the Russian Federation No. 74 of January 30, 2002 On the Approval of the Single Register of Academic Degrees and Academic Ranks and the Regulations On the Procedure For Awarding Academic Degrees

It establishes as from May 15, 2002 the following academic degrees and academic ranks for top research and teaching personnel, viz.: academic degrees of the Doctor of Science and Candidate of Science; academic ranks of the Professor, Assistant-Professor in a speciality as per the list of specialities of research workers, the Professor and Assistant-Professor of the chair of an educational institution of higher vocational and advanced vocational training.
It also establishes legal basis for assessing the competence of the research and teaching personnel and criteria to be met by theses - qualifying studies submitted for an academic degree.

Decision of the Government of the Russian Federation No. 73 of January 30, 2002 On the Introduction of Changes and Amendments to the Regulations on the Ministry of Education of the Russian Federation

Changes and amendments shall be made in connection with the approval by the Decision of the Government of the Russian Federation of the Single Register of Academic Degrees and Academic Titles and the Regulations On the Procedure for Awarding Academic Degrees.

Decision of the Government of the Russian Federation No. 71 of January 30, 2002 On the Introduction of Changes and Amendments to Decision of the Government of the Russian Federation No. 939 of December 9, 2000

It reduces the rate of the export customs duty for liquid fuels (Code under the Commodity Nomenclature of Foreign Economic Activity 19 510 0-2710 19 690 0) taken from the territory of the Russian Federation outside member states of Agreements On the Customs Union which is fixed at 10 Euro per 1000 kg.
The Decision shall take effect upon the expiration of one month as from its official publication.

Order of the Ministry of Taxes and Fees of the Russian Federation No. BG-3-02/585 of December 29, 2001 On the Approval of Instructions On the Filling-in of Declaration On the Profit Tax of Organizations

With the objective to implement Chapter 25 "Profit Tax" of the Tax Code of the Russian Federation the Instructions establish a procedure for filling in forms of the profit tax declaration approved by Order of the Ministry of Taxes and Fees of the Russian Federation No. BG-3-02/542 of December 7, 2001.
Registered with the Ministry of Justice of the Russian Federation in January 28, 2002. Registration No. 3196.

Decision of the Government of the Russian Federation No. 70 of January 29, 2002 On the Federal Directed Program "The Older Generation For 2002-2004"

The purpose of the program is to create conditions to improve the quality of life of citizens of the older generation by developing a network of social service centers, providing the availability of medical care, educational, cultural-recreation and other services. In order to achieve the said goals it is planned to carry out a selective inspection of material and living conditions of elderly people, to reinforce a material and technical base of social security agencies, etc.
The realization of the planned measures will make it possible, in particular, to set up a new-type of agencies to provide elderly people with vitally important services ( gerontological centers, small-capacity apartment houses, houses of temporary stay, gerontological and psychiatric centers, mobile social services, hospitals of medical and social aid, hospices, community centers (clubs) for elderly people).

Order of President of the Russian Federation No. 19 of January 14, 2002 On the Invalidation of Order of President of the Russian Federation No. 1513 of December 3, 1992 On Measures To Rebuild the Merchant Fleet of Russia

The Order to be invalidated provided for the creation of the Fund to Rebuild the Merchant Fleet and a part of the profit tax paid by sea and river transport enterprises was to be transferred to accounts of that Fund. Moreover, under the Order, those enterprises were granted several privileges in payment of customs duties and in payment for land.

Order of the Ministry of Taxes and Fees of the Russian Federation No. BG-3-03/3 of January 4, 2002 On the Approval of Form of Excise Tax Declaration

With the objective to implement the provisions of Chapter 22 "Excise Taxes" (with due regard for changes and amendments) of the Tax Code of the Russian Federation, it approved a form of declaration on excise taxes. The Instructions on the filling in of new forms of excise tax declarations are to be approved by a separate document.
Registered with the Ministry of Justice of the Russian Federation in January 30, 2002. Registration No. 3203.

Order of the State Customs Committee of the Russian Federation No. 1154 of December 5, 2001 On Places of Customs Clearance of Goods of Individual Categories in St.Petersburg and the Leningrad Region

It enumerates places of customs clearance of individual goods (chip wood boards and fiber boards, woodwork, furniture as seats, medical furniture. etc.) imported into the customs territory of the Russian Federation by truck to the address of consignees based in St.Petersburg and the Leningrad region. Fees for customs clearance of the said goods shall be charged at a one-fold rate. It lists goods which are not subject to the provisions of the order.
Registered with the Ministry of Justice of the Russian Federation in January 31, 2002. Registration No. 3219.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/05-433 of January 21, 2002 On the Changes In the Procedure of Social Insurance as from January 1, 2002

As from January 1, 2002 amounts of the single tax on imputed income paid by organizations and individual businessmen shall not be entered in the state extra-budgetary funds, including the Social Insurance Fund of the Russian Federation. However, beginning from the said date, the payers of the given tax shall charge the single social tax on payments in favor of citizens working under labour contracts. A portion of amounts of the Single Social Tax shall be entered in the Social Insurance Fund of the Russian Federation. The spending of assets of the state social insurance shall be made in accordance with the procedure established by the Instructions on the procedure of spending assets of the Social Insurance Fund of the Russian Federation.
It also states that the accounting period in respect of the single social tax now coincides with the period of submission of reports on the assets of the state social insurance.

Letter of the Ministry of Taxes and Fees of the Russian Federation No. VB-6-21/79 of January 24, 2002 On the Introduction of Changes and Amendments to Part Two of the Tax Code of the Russian Federation

For purposes of realization of provisions of Chapter 26.1 of the Tax Code of the Russian Federation which introduced the single agricultural tax, it clarifies a procedure for interaction of legislative (representative) bodies of authority of the subjects of the Russian Federation and taxation bodies in the submission of data on the aggregate amount of taxes and fees assessed by all agricultural commodity producers of the region for the preceding calendar year.

Letter of the State Customs Committee of the Russian Federation and the Ministry of Taxes and Fees of the Russian Federation Nos. 01-06/1987, AC-6-06/51@ On Selective Issues of Application of Order of the State Customs Committee of Russia and the Ministry of Taxes and Fees of Russia No. 830/BG-3-06/299 of August 21, 2001 and Letter of the State Customs Committee of Russia and the Ministry of Taxes and Fees of Russia No. 01-06/45626/AC-6-06/868@ of November 15,2001

It explains a procedure for the interaction of taxation and customs bodies in the exercise of control over the compensation of the value added tax in respect of goods placed under the customs regime of export as well as control over the export of those goods. It specifies that the joint order shall apply to goods placed under the customs regime of export, provided their owner is an organization or an individual businessman.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-14/573 of December 27, 2001 On the Accounting of the Fixed Assets

In showing the receipt and movement of property considered as part of the fixed assets which was withdrawn from the category of low-valued and rapidly wearing-out items, it is allowed to use unified forms N MB-2, MB-4, MB-7, MB-8.
It is also allowed to write off objects of the fixed assets worth up to Rbl. 10 000(say ten thousand Rubles) per unit for purposes of accounting towards production costs as they are released for production or operation.

Decision of the State Mining and Industrial Supervision Agency of the Russian Federation No. 44 of October 9, 2001 On the Approval of Regulations On the Conduct of Examination of Industrial Safety in the Coal Mining Industry

The Regulations establish a procedure for the conduct of examination of industrial safety, legalization and approval of the findings of the examination of industrial safety in the coal mining industry as well as the interaction of examining organizations, bodies of the State Mining and Industrial Supervision Agency of Russia which approve the findings of the examination and the customer of the examination.
The period of conduct of the examination shall be fixed depending on the complexity of an object of examination but shall not exceed three months as from receipt of a package of relevant materials and documents in the full scope.
Registered with the Ministry of Justice of the Russian Federation in January 31 2002. Registration No. 3214.

Order of the Ministry of Justice of the Russian Federation No. 18 of January 23, 2002 On the Approval of Instructions On the Procedure of State registration of Contracts On Lease, Uncompensated Use, Concession of Parcels of the Forest Fund (Forest) and Rights to Parcels of the Forest Fund (Forest)

It establishes a single procedure for the conduct by agencies of justice of state registration of contracts on lease of parcels of the forest fund, contracts on uncompensated use of parcels of the forest fund, contracts of concession of parcels of the forest fund and also rights to parcels of the forest fund (forest). It lists documents to be submitted for state registration.
Registered with the Ministry of Justice of the Russian Federation in January 30, 2002. Registration No. 3204.

Agreement On the Termination of the Agreement On the Delimitation of Subjects of Competence and Powers Between Bodies of State Authority of the Russian Federation and Bodies of State Authority of the Ulyanovsk Region (Moscow, December 31, 2001)

As from February 7, 2002 the Agreement signed in October 30, 1997 in Moscow shall cease to operate in view of achievement of its objectives.
The text of the Agreement is published in the Rossiyskaya Gazetta newspaper No. 24 of February 7, 2002.

Letter of the Government of the Russian Federation and the Central Bank of Russia of December 30, 2001 On the Strategy of Development of the Banking Sector of the Russian Federation

It identifies tasks of development of the banking sector and activities of the state policy to solve them for a medium 5(five) years' term. The key instrument of reforms is the introduction in activities of enterprises and credit institutions of international approaches, including international standards of accounting and financial statements which the Russian economy, including the banking sector, is to switch over to as from 2004.
It is expected that the basic result of development of the banking sector will be a significant improvement of its reliability. At the same time, it is planned to enhance a functional role of the banking sector in the economy of Russia, to bring parameters of the Russian banking sector up to match indicators of activities of the banking systems of countries-leaders in terms of the level of economic development, out of the group of countries with the transforming economy.
In the very near future, with a view to improving the taxation of credit institutions, the Government of the Russian Federation is planning to submit to the State Duma a draft law on the cancellation of a tax on the purchase of foreign banknotes and a tax on transactions with securities as a separate tax.

Decision of the Government of the Russian Federation No. 65 of January 28, 2002 On the Federal Directed Program "Electronic Russia (2002-2010)"

The tasks of the program is to ensure the transparency of activities of the bodies of state authority and the availability to the general public of state information resources, to promote independent media of mass information, to develop and create systems of electronic trading, etc. The solution of the said tasks will make it possible to create conditions for the competitive production of goods and services in the sphere of information and communication technologies, to improve the quality of education.
The realization of activities of the Program is to ensure the growth of the number of users of computer networks and volumes of information being transmitted. It is predicted that the number of users of the Internet network will increase by the year 2005 as against 2000 by more than 8-fold. An important prerequisite for extension of Internet network is the reduction of tariffs of connection and use of the network. It is expected that the expansion of the market of services will make it possible to reduce those tariffs by 40 % by the year 2005 and approximately by two-fold by 2010 and also to bring down a monthly tariff for any time of connection to Internet to three minimal wages.

Order of the Ministry of Justice of the Russian Federation No. 18 of January 23, 2002 On the Approval of Instructions On the Procedure of State registration of Contracts On Lease, Uncompensated Use, Concession of Parcels of the Forest Fund (Forest) and Rights to Parcels of the Forest Fund (Forest)

It establishes a single procedure for the conduct by agencies of justice of state registration of contracts on lease of parcels of the forest fund, contracts on uncompensated use of parcels of the forest fund, contracts of concession of parcels of the forest fund and also rights to parcels of the forest fund (forest). It lists documents to be submitted for state registration.
Registered with the Ministry of Justice of the Russian Federation in January 30, 2002. Registration No. 3204.

Agreement On the Termination of the Agreement On the Delimitation of Subjects of Competence and Powers Between Bodies of State Authority of the Russian Federation and Bodies of State Authority of the Ulyanovsk Region (Moscow, December 31, 2001)

As from February 7, 2002 the Agreement signed in October 30, 1997 in Moscow shall cease to operate in view of achievement of its objectives.
The text of the Agreement is published in the Rossiyskaya Gazetta newspaper No. 24 of February 7, 2002.

Letter of the Committee for Financial Monitoring of the Russian Federation No. 06-03-27/65 of January 29, 2002

Pending the approval by the Government of the Russian Federation of the procedure for provision of information to the Committee for Financial Monitoring of the Russian Federation (hereinafter referred to as the Committee for Financial Monitoring of Russia) by organizations handling operations with monetary assets or other property, the letter provides a form to be used to prepare data on the said operations to be further forwarded to the Committee for Financial Monitoring of Russia. The said data shall be submitted in compliance with the Federal Law On the Prevention of Legalization (Laundering) of Incomes Derived By Criminal Means.

Decision of the Government of the Russian Federation No. 85 of February 7, 2002 On the Introduction of Amendments in Decision of the Government of the Russian Federation No. 1364 of December 9, 1999

The rates of export customs duties for nickel stein, sinters of nickel oxides and other by-products of nickel metallurgy (code under Commodity Classification of Foreign Economic Activity 7501) and also raw nickel (code under Commodity Classification of Foreign Economic Activity 7502) shall be reduced by two-fold to be fixed at 5 per cent of their customs value.
The Decision shall take effect in a month's time as from its official publication.

Decision of the Government of the Russian Federation No. 81 of February 6, 2002 On the Introduction of Changes and Amendments in the Rules of Sale of Individual Types of Goods and the List of Non-food Products of Appropriate Quality Not To be Returned or Exchanged for Similar Goods of Other Size, Form, Dimension, Pattern or Completeness

It substantially amends the rules of retail trade conducted at the place of purchaser's stay outside stationary places of trade: at one's place of residence, work or studies, in transport, in the street and at other places (hereinafter referred to as delivery trade). When effecting delivery trade, it is prohibited to sell food products (except for ice-cream, soft drinks and beer, confectioneries and bakeries in a manufacturer's package), medicines, articles of precious metals and gems, weapons and cartridges thereto. Seller's agent shall, when conducting trade of that kind, have a personal card certified with the signature of an issuing person and a seller's stamp, bearing a holder's photo and indicating a full name of the seller's agent as well as data of the seller. The seller's agent shall also have a duly certified list of prices indicating description and prices of goods and also services offered. In the delivery trade, along with the goods the purchaser shall be given a commodity receipt which shall indicate name of the goods and data on the seller, date of sale, number and price of goods and shall also bear a signature of the seller's agent. In case of return of goods of inappropriate quality, failure of the purchaser to produce a cash or commodity receipt or other document testifying to the fact and conditions of purchase of the goods shall not be used as a pretext to refuse to satisfy his claims nor shall it deprive him of the possibility to refer to witnesses' testimony to confirm the conclusion of a contract and its conditions. It establishes peculiarities of sale of building supplies, furniture, liquefied hydrocarbon gas, non-periodicals and also second-hand non-food products.
The List of non-food products of appropriate quality not to be returned or exchanged for similar goods shall include non-periodicals (books, booklets, albums, cartographic and music publications, etc.) and also domestic gas equipment and devices.

Decision of the Government of the Russian Federation No. 80 of February 6, 2002 On Issues of State Regulation of Auditor's Activity in the Russian Federation

It approves the Rules of Exchange of Auditor's Qualifying Certificates issued prior to entry into effect of the Federal Law On the Auditor's Activity, for certificates envisaged under the said Federal Law. The Rules shall take effect as from May 1, 2002. The exchange shall be made by the Ministry of Finance of the Russian Federation which has been designated to be an authorized body in charge of state regulation of auditor's activities. The exchange shall be accomplished at no charge at the request of an auditor without conducting any repeat certification. It enumerates cases when the qualifying certificate shall not be exchanged.

Decision of the Government of the Russian Federation No. 95 of February 11, 2002 On the Licensing of Tourist Operator's and Tourist Agent's Activities

It determines the procedure for licensing of tourist operator's and tourist agent's activities conducted on the territory of the Russian Federation by legal entities and individual businessmen. The licenses issued earlier shall be valid until the expiration of the term specified therein, but not later than April 10, 2002.
A licensing body shall be designated by the Ministry of Economic Development of the Russian Federation. The period of license validity is 5 (five) years.
It lists license requirements and conditions, among which - the availability with the tourist operator of not less than 30% of employees (as per staff schedule) with either higher, secondary special or second education in tourism or a record of service in tourism of not less than 5 (five) years as well as the availability of a tourist services safety compliance certificate. In respect of tourist agents - not less than 20% of employees (as per staff schedule) with either higher, secondary special or second education in tourism or a minimal 3 (three) years' work record.

Decision of the Government of the Russian Federation No. 93 of February 8, 2002 On the Establishment of Norms of Spending of Organizations In the Payment of Per Diem and Field Allowances Within the Limits of Which, Such Expenses, When Assessing a Taxable Base of the Corporate Profit Tax, Are Treated As Other Costs of Production and Realization

In accordance with the Tax Code of the Russian Federation, the Government of the Russian Federation establishes norms of spending in the payment of per diem and field allowances to be considered in the taxation of profits of organizations. The expenses of an organization associated with payment of per diem allowance are fixed at Rbl.100 (one hundred Rubles) per day of stay on a business trip on the territory of the Russian Federation. It also fixes norms of per diem allowance in case of overseas trips.
The Decision shall take effect as from the day of its official publication and shall apply to legal relationships arising as from January 1, 2002.

Decision of the Government of the Russian Federation No. 92 of February 8, 2002 On the Establishment of Norms of Spending of Organizations In the Payment of Compensation for the Use For the Purpose of Official Trips of Personal Cars, Within the Limits of Which, When Assessing a Taxable Base of the Corporate Profit Tax, Such Expenses are Treated As Other Costs of Production and Realization

In accordance with the Tax Code of the Russian Federation, the Government of the Russian Federation establishes norms of spending in the payment of compensation for the use for the purpose of official trips of personal cars to be considered in the taxation of corporate profit tax. The norms of spending in respect of passenger cars with the displacement volume of up to 2000 cubic cm inclusive are fixed at Rbl.1200 (say one thousand two hundred Rubles) a month, of more than 2000 cubic cm - Rbl.1500(say one thousand five hundred Rubles).
The Decision shall take effect as from the day of its official publication and shall apply to legal relationships arising from January 1, 2002.

Decision of the Government of the Russian Federation No. 91 of February 8, 2002 On the Fixing of Per Capita Amount of the Cost of Living and In respect of the Basic Social and Demographic Groups of the Population Across the Whole of the Russian Federation For the IVth Quarter of 2001

The amount of the cost of living for the IVth quarter of 2001 shall increase to total on a per capita basis Rbl.1574 (one thousand five hundred and seventy four Rubles) (against Rbl.1524 in the IIIrd quarter).

Decision of the Government of the Russian Federation No. 83 of February 6, 2002 On the Performance of Regular Inspections of Transport and Other Means of Conveyance For the Compliance With Technical Norms of Emission of Harmful (Polluting) Gases in the Atmospheric Air

As from 2003 it is required to carry out regular inspections of motor transport vehicles, tractors, self-moving road, building and other machines, shunting and main-line diesel locomotives, aircraft of civil aviation for the compliance with technical norms of emission of harmful (polluting) gases in the atmospheric air. Inspections of motor transport vehicles shall be performed by the Ministry of Internal Affairs of the Russian Federation during the state technical inspection of same, of other vehicles - by bodies of state supervision over the technical condition of self-moving machines and other equipment.

Decision of the Government of the Russian Federation No. 82 of February 6, 2002 On the Cancellation of Decisions of the Government of the Russian Federation On Issues of Marking Goods and Products With Imitation-Proof Signs of Compliance

Proceeding from Decision of the Constitutional Court of the Russian Federation of November 22, 2001 it cancels decisions of the Government of the Russian Federation concerning the marking of goods and products with imitation-proof signs of compliance.

Regulations of the Central Bank of Russia and the State Customs Committee of the Russian Federation Nos. 177-II, 01-100/1 of January 24, 2002 On the Introduction of Amendments In the Regulations On the Bank of Russia and the State Customs Committee of Russia On the Procedure For Taking By Individuals Out of the Russian Federation of Foreign Currency In Cash No. 105-II and No. 01-100/1 of January 12, 2000 (respectively)

It specifies the procedure for presentation to customs agencies by individuals who are residents of documents to confirm a transfer to or bringing in the Russian Federation of foreign currency, a withdrawal of foreign currency from a current account (deposit) in foreign currency with an authorized bank or a purchase thereof from an authorized bank. In case of taking foreign currency in cash out of the Russian Federation in the amount exceeding an equivalent of US$1500 (say one thousand five hundred US Dollars) (but not more than US$ 10000 (say ten thousand US Dollars) it is required to present supporting documents for the amount of foreign currency in cash counted as a difference between the amount of the foreign currency in cash to be taken out and the amount equal to an equivalent of US$1500 (say one thousand five hundred US Dollars).
Registered with the Ministry of Justice of the Russian Federation in February 8, 2002. Registration No. 3239.

Order of the State Customs Committee of the Russian Federation No. 29 of January 16, 2002 On the Introduction of Amendments in Order of the State Customs Committee of Russia No. 38 of January 25, 1999

It introduces amendments in the Instructions On the Customs Clearance and Customs Inspection of Goods Shifted Across the Customs Border of the Russian Federation by Individuals Which Are Intended for Neither Production Nor Other Commercial Activity. It establishes that obligatory declaration in writing shall apply to foreign currency brought into the Russian Federation, provided its amount exceeds an equivalent of US$ 10000 (say ten thousand US Dollars) (earlier US$1500 (say one thousand five hundred US Dollars).
Registered with the Ministry of Justice of the Russian Federation in February 7, 2002. Registration No. 3224.

Federal Law No. 19-FZ of February 11, 2002 On the Introduction of Changes and Amendments in the Federal Law On Mandatory Copy of Documents

It withdraws from the sphere subject to the law electronic documents distributed exclusively in the network regime as well as technical documentation (cards, instructions on operation, forms, album forms of accounts and reports). The law shall apply to manufacturers and recipients of the mandatory copy, including organizations distributing a mandatory copy. It amends the procedure for delivery of individual types of mandatory copies of documents: of printed matter, publications for the blind and persons with poor eyesight. The mandatory copy shall also be required of patent documents which comprise descriptions to patents and applications for objects of industrial property. It specifies a procedure of delivery of the mandatory copy of documents prepared on various media.
The Federal Law shall take effect as from its official release in the press.

Federal Law No. 18-FZ of February 11, 2002 On the Introduction of Changes and Amendments In the Federal Law On the Mortgage (Mortgage On Real Estate)

It amends the procedure for fulfillment of obligations by parts and makes it possible to offer a mortgage as security by transferring it to the owner of the mortgage or without doing that and also provides for the possibility to certify a partial fulfillment of obligation with a relevant financial document.
Some norms are brought into line with the Civil Code of the Russian Federation , in particular, those concerning the cession of the right of claim under contracts on granting loans on mortgage. It establishes that the mortgagee (creditor under the principal obligation) has the right to assign his rights to the other person both under a contract on mortgage and under the principal obligation.
It institutes a procedure for state registration of the mortgage arisen by virtue of the law.
It significantly amends the norms regarding the levy of execution on the mortgaged dwelling house or apartment. Before, the levy by the mortgagee of execution was no basis to evict the mortgager and his family residing with him in those premises. Today, that is possible on the condition that the given dwelling house or apartment had been mortgaged under a contract of mortgage as a security of repayment of credit funds granted to purchase or build that dwelling house or apartment. The levy of execution on the mortgaged dwelling house or apartment is made possible both through the court and by an extrajudicial procedure.
Federal Law shall take effect as from the day of its official release in the press.

Federal Law No. 17-FZ of February 11, 2002 On the Budget of the Fund of Social Insurance of the Russian Federation for 2002

It approves the budget of the Fund of Social Insurance of the Russian Federation for 2002, in the amount of Rbl.127102,1mln. for incomes and in the amount of Rbl.3322,5 mln. for spending. The credit institutions shall, when the insured open settlement (current) and other accounts, be obligated to report that to the executive body of the Fund at the place of registration of those institutions within five days as from the opening or closure of those accounts.
The maximum amount of temporary disability and maternity allowances for a full calendar month may not exceed Rbl.11700. The amount of the monthly insurance payment assessed in accordance with the Law On Obligatory Social Insurance Against Accidents In Production and Occupational Diseases may not exceed Rbl.30000.
Federal Law shall take effect as from January 1, 2002.

Decision of the Government of the Russian Federation No. 87 of February 8, 2002 On the Aviation of the State Customs Committee of the Russian Federation

It provides for the formation of the state aviation of the State Customs Committee of the Russian Federation to be used to exercise customs control within the territory of the Russian Federation. The aviation of the State Customs Committee aviation divisions, aviation sections and aircraft crews. One of the basic tasks of the aviation units of the State Customs Committee of the Russian Federation is to combat smuggling, other crimes in the customs sphere, violations of customs rules and also to perform customs control of goods and transport vehicles in the customs territory of the Russian Federation .

Order of the State Customs Committee of the Russian Federation No. 1276 of December 29, 2001 On the Endorsement of Regulations On Customs Control and Customs Clearance of Goods Intended for Exhibition Activities

It establishes specific features of customs clearance and control of goods declared by special-purpose exhibition organizations or organizations duly authorized by them which possess a license of a customs broker. A list of the organizations shall be prepared by the State Customs Committee of the Russian Federation at the recommendation of the Union of Exhibitions and Fairs of Russia upon agreement with the Chamber of Commerce and Industry of the Russian Federation. The goods to be declared shall comprise goods to be displayed at exhibitions, fairs, international meetings and other similar events, auxiliary equipment and materials and also catalogues, prospects, brochures, price lists and other goods intended for tasting or free distribution to visitors of exhibition events.
The said peculiarities shall not apply to temporarily imported goods with the use of ATA carnet nor the goods and materials of specified categories whose customs clearance is carried out by specialized customs bodies.
The exhibition goods whose period of temporary importation (exportation) does not exceed one year shall be granted full conditional exemption from customs duties and taxes. In the event of extension of periods of temporary importation (exportation) of exhibition goods for over one year, such goods shall be subject to a partial exemption from customs duties and taxes.
Customs clearance fees shall be charged at a one-fold rate, except for cases of customs clearance of the said goods out of the working hours of the customs body.
Registered with the Ministry of Justice of the Russian Federation in February 7, 2002. Registration No. 3231.
The Order shall take effect upon the expiration of thirty days following its official publication.

Letter of the Ministry of Taxation of the Russian Federation No. FS-6-10/138@ of February 6, 2002

It clarifies the procedure for transfer of tax and other payments administered by taxation agencies and earlier to be remitted towards the federal budget revenues into personal accounts of the Main Administration of Federal Treasury opened with OPERU-1 of the Bank of Russia. The payments shall be transferred into relevant accounts of the federal treasury bodies of the Ministry of Finance of the Russian Federation whose essentials are to be communicated to taxpayers by tax bodies in accordance with the information received from the federal treasury bodies. The taxpayers shall indicate the said number of account in the payment document, under column "Recipient" and under column "Purpose of Payment" - a budget classification code of revenues of the budgets of the Russian Federation approved by Order of the Ministry of Finance of the Russian Federation No. 118n of December 28, 2001.

Ruling of the Constitutional Court of the Russian Federation of February 14, 2002 In the Case For Verification of the Constitutionality of Article 140 of the RSFSR Civil Procedure Code In Connection With the Complaint of Citizen L.B. Fisher

The complainant challenged the constitutionality of Article 140 of the RSFSR Civil Procedure Code which was used as a basis by the district court to levy attachment of the defendant's property as a security of a claim. Under the said Article, the defendant, following the entry into force of a judgement which dismissed the claim, shall have the right to demand that the plaintiff compensate damages inflicted on her by measures to secure the claim undertaken at the request of the plaintiff.
According to citizen L.B. Fisher, the Article challenged, is restricting her right to security of and compensation for damages inflicted on her by measures to secure the claim in cases when an application for such measures has been made not by the plaintiff but by other persons involved in the case (the prosecutor) and, therefore, is at variance with Articles 19 and 123 of the Constitution of the Russian Federation.
According to the Constitutional Court of the Russian Federation, when a prosecutor's petition for taking measures to secure a claim is confirmed in whatever form by the plaintiff or by his representative, there are no obstacles, according to the rules of Article 140 of the RSFSR Civil Procedure Code, which may prevent the plaintiff to secure and compensate for damages which may arise to the defendant.
The Constitutional Court of the Russian Federation ruled that the provisions of Article 140 of the RSFSR Civil Procedure Code shall be declared to be not contradictory to the Constitution of the Russian Federation as they cannot serve as a basis taken by the court to dismiss a defendant's petition that the plaintiff provide a security of speculative damages which may be resultant from the security of a claim in compliance with the prosecutor's application, since such measures may be admitted by the court only subject to confirmation of the prosecutor's petition with the declaration of intention by the plaintiff.

Decision of the Government of the Russian Federation No. 97 of February 11, 2002 On the Implementation of the Federal Law On Additional Social Security of Air Crew Members of Civil Aviation Aircraft

The length of service which entitles the said persons to receive a monthly addition to pension shall include the work when holding positions enumerated in the List of Positions of Air Crew Members of Civil Aviation Aircraft and also the work as aircraft commander (including head commander) and aircraft navigator.
Following the approval by the Government of the Russian Federation of an annual index of growth of average monthly wages in the Russian Federation, the use shall be made, when assessing the amount of addition to pension, as from April 1 of a respective year, of the average monthly wages multiplied by the approved annual index of growth of average monthly wages.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/22 of January 18, 2002 On the Introduction of Changes and Amendments In the Instructions of the State Tax Service of Russia No. 33 of June 8, 1995 On the Procedure For Assessment and Payment To the Budget of the Property Tax By Enterprises

The new version describes forms to assess a property tax to paid by enterprises at the place of location of an organization (Form NIP-1) and at the place of location of a separate subdivision of an organization (Form NIP-2).
Registered with the Ministry of Justice of the Russian Federation in February 7, 2002. Registration No. 3226.

Decision of the Government of the Russian Federation No. 103 of February 14, 2002 On the Approval of a List of Vital and Essential Medicines and Articles of Medical Purpose To Be Provided At No Charge To Citizens Permanently Residing (Working) In Residence Zones With the Right of Resettlement, In Accordance with Item 19 of Part One of Article 18 of the Law of the Russian Federation On the Social Protection of Citizens Exposed to the Effect of Radiation Due to The Chernobyl Atomic Power Station Accident

It lists vital and most essential medicines and articles of medical purpose to be provided at no charge (at prescriptions of physicians) to citizens who permanently reside or work in territories of the residence zone with the right to resettlement.
Explanations on the application of the List shall be given by the Public Health Ministry of the Russian Federation and the Ministry of Finance of the Russian Federation.

Decision of the Government of the Russian Federation No. 102 of February 14, 2002 On the Introduction of Amendments In Items 7, 14, 20 and 27 of the Regulations On the Procedure For Awarding and Payment of State Allowances to Citizens Having Children

The changes are made in connection with the entry into force as from January 1, 2002 of amendments in the Federal Law On State Allowances to Citizens Having Children. It provides for the increase in amounts of the lumpsum allowance upon the birth (adoption) of a child (from Rbl.1500 up to Rbl.4500) and the monthly allowance for the duration of maternity leave until the child's achieving the age of one year and a half (from Rbl.200 up to Rbl.500).

Order of the Ministry of Finance of the Russian Federation No. 121n of December 28, 2001 On the Procedure For Putting Into Effect of Order of the Ministry of Finance of the Russian Federation No. 110n of December 11, 2001

The procedure of completion of fulfillment of the federal budget for 2001 approved by Order of the Ministry of Finance of the Russian Federation No. 110n of December 11, 2001 shall be put into effect as from its signature date.

Order of the State Customs Committee of the Russian Federation No. 1154 of December 5, 2001 On Places of Customs Clearance of Goods of Individual Categories in St.Petersburg and the Leningrad Region

It enumerates places of customs clearance of individual goods (chip wood boards and fiber boards, woodwork, furniture as seats, medical furniture. etc.) imported into the customs territory of the Russian Federation by truck to the address of consignees based in St.Petersburg and the Leningrad region. Fees for customs clearance of the said goods shall be charged at a one-fold rate. It lists goods which are not subject to the provisions of the order.
Registered with the Ministry of Justice of the Russian Federation in January 31, 2002. Registration No. 3219.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/05-433 of January 21, 2002 On the Changes In the Procedure of Social Insurance as from January 1, 2002

As from January 1, 2002 amounts of the single tax on imputed income paid by organizations and individual businessmen shall not be entered in the state extra-budgetary funds, including the Social Insurance Fund of the Russian Federation. However, beginning from the said date, the payers of the given tax shall charge the single social tax on payments in favor of citizens working under labour contracts. A portion of amounts of the Single Social Tax shall be entered in the Social Insurance Fund of the Russian Federation. The spending of assets of the state social insurance shall be made in accordance with the procedure established by the Instructions on the procedure of spending assets of the Social Insurance Fund of the Russian Federation.
It also states that the accounting period in respect of the single social tax now coincides with the period of submission of reports on the assets of the state social insurance.

Letter of the Ministry of Taxes and Fees of the Russian Federation No. VB-6-21/79 of January 24, 2002 On the Introduction of Changes and Amendments to Part Two of the Tax Code of the Russian Federation

For purposes of realization of provisions of Chapter 26.1 of the Tax Code of the Russian Federation which introduced the single agricultural tax, it clarifies a procedure for interaction of legislative (representative) bodies of authority of the subjects of the Russian Federation and taxation bodies in the submission of data on the aggregate amount of taxes and fees assessed by all agricultural commodity producers of the region for the preceding calendar year.

Letter of the State Customs Committee of the Russian Federation and the Ministry of Taxes and Fees of the Russian Federation Nos. 01-06/1987, AC-6-06/51@ On Selective Issues of Application of Order of the State Customs Committee of Russia and the Ministry of Taxes and Fees of Russia No. 830/BG-3-06/299 of August 21, 2001 and Letter of the State Customs Committee of Russia and the Ministry of Taxes and Fees of Russia No. 01-06/45626/AC-6-06/868@ of November 15,2001

It explains a procedure for the interaction of taxation and customs bodies in the exercise of control over the compensation of the value added tax in respect of goods placed under the customs regime of export as well as control over the export of those goods. It specifies that the joint order shall apply to goods placed under the customs regime of export, provided their owner is an organization or an individual businessman.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-14/573 of December 27, 2001 On the Accounting of the Fixed Assets

In showing the receipt and movement of property considered as part of the fixed assets which was withdrawn from the category of low-valued and rapidly wearing-out items, it is allowed to use unified forms N MB-2, MB-4, MB-7, MB-8.
It is also allowed to write off objects of the fixed assets worth up to Rbl. 10 000(say ten thousand Rubles) per unit for purposes of accounting towards production costs as they are released for production or operation.

Federal Law No. 20-FZ of February 13, 2002 On the Introduction of Changes and Amendments in Article 24 of Federal Law On the Military Duty and Military Service and Article 50 of the Law of the Russian Federation On Education

The amendments are related to the granting of a deferment of military service to citizens who study on the full-time basis at state, municipal or non-state educational institutions with state accreditation. The students of institutions of basic general and secondary general education shall be given a deferment for the duration of their studies, however, until the reaching the age of 20. The persons studying at institutions of primary vocational, secondary vocational and higher vocational education shall be given a deferment for the duration of their studies but not in excess of statutory time limits for mastering basic educational programs.
The right to deferment of military service shall be retained in the event of repeat enrollment at an educational institution of the same level (subject to not more than 3 years of studies at the previous educational institution of the same level) or single-fold transfer to an educational institution of the same level and also in the event of single-fold utilization of an academic leave of absence. The said deferment may be used not more than twice (to receive education of the given or higher level).
Federal Law shall take effect as from its official publication. The text of the Federal Law was published in Rossiyskaya Gazetta newspaper No. 31 of February 16, 2002.

Agreement On the Termination of Agreement On the Delimitation of Subjects of Competence and Powers Between Bodies of State Authority of the Russian Federation and Bodies of State Authority of the Magadan Region (Moscow, January 30, 2002)

It terminates as from February 16, 2002 the Agreement signed in July 4, 1997 in Moscow, in view of it having achieved its goals.

Agreement On the Termination of Agreement On the Delimitation of Subjects of Competence and Powers Between the Bodies of State Authority of the Russian Federation and Bodies of State Authority of the Saratov Region (Moscow, February 9, 2002)

It terminates as from February 16, 2002 the Agreement signed in July 4, 1997 in Moscow in view of it having achieved its goals.

Order of the Ministry of Finance of the Russian Federation No. 119n of December 28, 2001 On the Approval of the Methodological Instructions On Accounting of Material and Production Stocks

The methodological instructions on accounting of material and production stocks were brought into accord with the international standards of financial accounting and shall be put into force as from the presentation of financial statements for 2002. The methodological instructions shall apply to all organizations, except for credit institutions and budget-supported agencies. On the basis of the methodological instructions, organizations shall prepare internal regulations, instructions, other organizational and business documents necessary for proper organization of record-keeping and control over the utilization of material and production stocks.
Registered with the Ministry of Justice of the Russian Federation in February 13, 2002. Registration No. 3245.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/04-24 of January 4, 2002 On the Insurance Against Accidents At Production Facilities and Occupational Diseases in 2002

In connection with the amendments made to the classification of industries (subindustries) of the economy according to classes of professional risks and with the objective to provide for the timely classification of the insured by classes of professional risk in 2002, it clarifies the procedure for confirmation by the insured of the principal line of activity for 2001.

Decision of the Government of the Russian Federation No. 108 of February 15, 2002 On the Partial Amendment of Decision of the Government of the Russian Federation No. 1358 of December 8, 1999

The rate of the export customs duty for 6-hexanlaktam (e-caprolaktam), code under Commodity Classification of Foreign Economic Activity 2933 71 000 0, shall be reduced and fixed at 3% of the customs value (earlier - 6,5%).
The Decision shall take effect upon the expiration of one month as from the day of its official publication.

Decision of the Social Insurance Fund of Russia No. 122 of December 6, 2001 On the Approval of the Form of the Pay Sheet of Resources of the Social Insurance Fund of the Russian Federation (Form 4-FSS of the Russian Federation)

It approves the form of the pay sheet of resources of the Social Insurance Fund of the Russian Federation to be submitted by the insured, as from the accounting report for the first quarter of 2002.
According to the conclusion the Ministry of Justice of the Russian Federation No. 07/215-YuD of January 10, 2002 this decision requires no state registration.

Letter of the Ministry of Taxation of the Russian Federation No. CA-6-04/124 of February 4, 2002 On Social Tax Deductions

The social tax deductions may be granted to the taxpayers whose incomes obtained during the taxation period under review is taxable at 13 per cent rate.
It clarifies how the taxpayers should confirm the expenses of payment for education of their children, medical services of the dentist and dental mechanic, amounts paid for medical services at sanatoria, resort-places, etc.
As from January 1, 2001 the taxpayers shall be given certificates to confirm their expenses involved in the payment of medical services and expensive treatment. The taxpayers have the right to receive the certificates within three years following the expiration of the taxation period in which relevant expenses were effected.

Decision of the European Court for Human Rights of January 23, 2002 On the Acceptability of Complaint No. 48321/99 Lodged by Tatyana Slivenko and Others Against Latvia

The European Court for Human Rights, without considering the case by its merits, declared acceptable the suit of Tatyana Slivenko, a Russian national and former resident of Riga against an illegal deportation of her family from Latvia. In 1994 military serviceman Nikolai Slivenko was ordered to leave the country. Under the Russian-Latvian Agreement, families of military servicemen were to leave Latvia together with the troops. Nikolai Slivenko was denied a residence permit, although according to the Latvian laws, having lived there for more than 20 years, he had the right to stay. His wife who has been residing in Riga together with her parents since the age of 3, decided to achieve that, however, without success. The Latvian authorities managed to evict Tatyana Slivenko in 1999. Having lodged a complaint with the European Court For Human Rights, Tatyana Slivenko is hoping to return to Riga to take care of her elderly parents who are unable to move anywhere. The Slivenko family is also hoping to receive fr om Latvia a money compensation for the moral and material damage. The Higher Chamber of the Court made a decision to uphold the claims set forth in the complaint partially, although under quite serious articles of the European Convention for the Protection of Human Rights - 5 (illegal detention), 8 (violation of the right to family life) and 14 (discrimination). Both parties are invited to reach an amicable agreement. In the event that is not attained, the European court will make relevant claims on the Latvian government and examine the case by its merits.

Decision of the Ministry of Labour of the Russian Federation No. 5 of January 30, 2002 On the Approval of Instructions On the Procedure for Filling-in a Form of the Program of Rehabilitation of a Person Injured As a Result of an Industrial Accident and Occupational Disease Approved by Decision of the Ministry of Labour and Social Development of the Russian Federation No. 56 of July 2001

It establishes the procedure for filling-in a form of the program of rehabilitation of a person injured as a result of an industrial accident or occupational disease. The form is designed to confirm the decision to institute a state service of medical and social examination of specific types, forms, scope of recommended measures towards medical, professional and social rehabilitation of the injured person and time frames for the implementation of same.
Registered with the Ministry of Justice of the Russian Federation in February 14, 2002. Registration No. 3246.

Directive of the Central Bank of Russia No. 1112-U of February 14, 2002 On the Invalidation of Instructions of the Bank of Russia On the Procedure for Obligatory Sale of the Export Currency Earnings to Legal Entities-Residents Effecting the Repayment of Credits and for Accounting by the Authorized Banks of Transactions Associated with the Fulfillment by Legal Entities-Residents of Their Obligations Under Credit Agreements No. 80-I of April 6, 1999

The Instructions declared as null and void established an easy procedure for obligatory sale of the export currency earnings. The Federal Law No. 130-FZ of August 8, 2001 limited the term of validity of privileges as regards the obligatory sale by residents of the currency earnings from the export of goods (work, services, results of intellectual activity) until January 1, 2002 or until the expiration of any other term fixed for those privileges.
The Directive shall take effect as from the day of its publication in the Bulletin of the Bank of Russia. The text of the Directive was published in the Bulletin of the Bank of Russia No. 10 of February 20, 2002.

Directive of The Central Bank of Russia No. 1110-U of February 14, 2002 On the Application of Some Statutory Acts of the Bank of Russia In the Sphere of Currency Regulation and Currency Control

It establishes the procedure for application of permissions of the Bank of Russia to carry out currency transactions associated with the movement of capital and documents on their registration issued prior to October 1, 2001.
The Directive shall take effect as from the day of its publication in the Bulletin of the Bank of Russia. The text of the Directive was published in the Bulletin of the Bank of Russia No. 10 of February 20, 2002.

Letter of the Ministry of Taxation of the Russian Federation No. ShS-6-14/59 of January 22, 2002 On the Introduction of Changes and Amendments to Letter of the Ministry of Taxation of the Russian Federation No. VP-6-18/433 of June 6, 2000

The payment by individuals of an amount in Rubles to the bank to be entered into currency accounts which are a source of payment of foreign currency in cash and the payment of foreign currency in cash directly from the currency accounts constitutes an object of taxation for a tax on the purchase of foreign banknotes. To confirm the fact of payment by an individual of an amount in Rubles upon payment by the bank of the foreign currency in cash, the use may be made of data of the bank's accounting for a corresponding operational day.

Decision of the Constitutional Court of February 19, 2002 In the Case For Verification of the Constitutionality of Individual Provisions of Article 15 of the Law of the Russian Federation of June 26, 1992 On the Status of Judges in the Russian Federation, Article 2 of the Federal Law of June 21, 1995 On the Introduction of Changes and Amendments in the Law of the Russian Federation On the Status of Judges in the Russian Federation and Part One of Article 7 of the Federal Law of January 10, 1996 On Additional Guarantees of Social Protection of Judges and Staff Employees of the Courts of the Russian Federation In Connection With Complaints of Several Citizens - Judges and Retired Judges

The claimants challenged the norms under which the awarding to a retired judge of a monthly life maintenance is possible only provided he or she had retired from the position of a judge. Besides, the claimants challenged the norms of law under which the retirement of a judge is qualified as an honorary resignation or honorary release of a judge from a position and also the norms on the provision of a monthly life maintenance only to judges who retired from that position on an old-age pension, disregarding that an ex-judge may be on a disability pension.
The Constitutional Court of the Russian Federation underlined that the law-maker may not seek to restrict the existing rights to a monthly life maintenance of judges who, under the provisions of the Federal Law On the Status of Judges in the Russian Federation were entitled to that financial maintenance regardless of the time of discontinuation of the powers of a judge and his or her resignation.
The Constitutional Court of the Russian Federation ruled to declare provisions of Article 2 of the Federal Law of June 21, 1995 On the Introduction of Changes and Amendments to the Law of the Russian Federation On the Status of Judges in the Russian Federation to be not contradictory to the Constitution of the Russian Federation, as they may not serve as a basis to deny judges who enjoy the statutory length of service as a judge and who resigned or retired on pension for reasons compatible with the status of a retired judge, the right to receive a monthly life maintenance upon reaching by them, including after the resignation from a judge's position of the age of 50 or 55 (for women and men, respectively), which is likewise not prevented by the fact that prior to the reaching of the said age, the retiree may have been engaged in other activities not forbidden to a judge.

Order of the State Customs Committee of the Russian Federation No. 1255 of December 27, 2001 On the Approval of Rules of Customs Clearance and Customs Control of Aircraft

It establishes the procedure for customs clearance and customs control of aircraft conveying across the customs border of the Russian Federation passengers and goods, including the luggage and international postal parcels under contracts of international conveyance. It specifies the peculiarities of customs clearance of aircraft in accordance with customs regimes of temporary importation (exportation) with either complete or partial exemption from customs duties and taxes or of transit, etc.
The order shall become effective upon the expiration of 30 days after its official publication.
Registered with the Ministry of Justice of the Russian Federation in February 18, 2002. Registration No. 3254.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 67 of January 21, 2002 "Overview of the Practice of Consideration by Arbitration Courts of Disputes Associated with the Application of Norms On the Contract Of Pledge and Other Pledge-Covered Transactions with Securities

The overview deals with issues associated with the application of norms on the contract of pledge and other pledge-covered transactions involving securities. In part, it clarifies that the transfer of a bill of exchange to the holder of pledge on the basis of a contract of pledge without execution of a pledge endorsement is not conflicting with the norms of civil legislation and that on bills of exchange. The giver of pledge shall, upon fulfillment of its principal obligation, have the right to claim the return to it of the pawned bill of exchange also when the bill was given to the pledge holder with a blank endorsement. In case a creditor is offered as pledge a promissory note under which he used to be a debtor and a giver of the note, the obligations under the principal contract may not be terminated by an offset, provided the note was put in a pledge by a third person.

Agreement On Termination of Agreement On the Delimitation of Objects of Competence and Powers Between Bodies of State Authority of the Russian Federation and Bodies of State Authority of the Republic of Mariy El (Moscow, December 31, 2001)

As from February 21, 2002 it terminates the Agreement signed in May 20, 1998 in Moscow in connection with it having attained its goals.
The text of the Agreement was published in the Rossiyskaya Gazetta newspaper No. 34 of February 21, 2002.

Letter of the Ministry of Taxation of the Russian Federation No. VG-6-02/160@ of February 8, 2002 On Advance Payments of the Profit Tax

It clarifies the procedure for payment of the profit tax by organizations as advance payments and the procedure for charging penalties in case of non-performance by taxpayers of the obligation to make those payments.

Decision of the Government of the Russian Federation No. 120 of February 20, 2002 On the Endorsement of Rules of Entry and Utilization of Funds Earned by Organizations of Road Facilities from the Provision of Paid Services and a List of Paid Services Provided by Organizations of Road Facilities

Establishes a procedure for the entry and utilization of funds earned from paid services provided by organizations subordinate to the Ministry of Transport of the Russian Federation or executive authorities of the subjects of the Russian Federation which are engaged in the operative administration of federal motor roads of public use. The paid services provided by those organizations include engineering and technical support of the work associated with deployment of road service facilities within specially allocated areas and sideways or facilities located outside those areas whose operation requires special access thereto (driveways, exit roads, adjoining areas, parking lots) and also the service of outdoor advertising structures.

Decision of the Government of the Russian Federation No. 117 of February 19, 2002 On the Procedure for Carrying out State Technical Inspection of Tractors, Self-Moving Road-Building and Other Machines and Trailers Thereto Registered By the Bodies of State Supervision Over the Technical Condition of Self-Moving Machines and Other Types of Equipment in the Russian Federation

It establishes uniform requirements to the performance of the state technical inspection of the said transport vehicles and trailers thereto which is the competence of bodies of state supervision. The state technical inspection of machines shall be performed on a daily basis as from February 1 till August 31 (with due regard taken of climatic conditions, a structure of the machine fleet, the availability of trained personnel, the production and technical base, etc.) and of machines of seasonal (short-term) use - before the start of each type of work, however, not later than 15 days before the start thereof. With respect to the agricultural and industrial complex, the state technical inspection of machines shall be performed every year, as from February 1 till June 30, except for machines of seasonal (short-term) use.

Decision of the Government of the Russian Federation No. 124 of February 21, 2002 On the Declaring of Safety of Underwater Potentially Hazardous Facilities Located in the Internal Waters and Territorial Sea of the Russian Federation

The declaring of safety shall be obligatory to all owners of underwater facilities and shall be carried out with the aim to ensure control over the compliance with safety measures and to assess the sufficiency and effectiveness of activities to prevent and liquidate emergency situations in the area of location of underwater facilities. The declaration shall be prepared and approved by the owner of an underwater facility who is held responsible for the completeness and accuracy of the information submitted. It lists data which shall be incorporated in the declaration and bodies of state power to whom the declaration shall be presented.

Decision of the Government of the Russian Federation No. 121 of February 20, 2002 On the Amendment and Invalidation of Some Acts of the Government of the Russian Federation On Issues of Taxation of Corporate Profits

The acts of the government of the Russian Federation are brought into line with Federal Law No. 110-FZ of August 6, 2001 which introduces Chapter 25 "Tax on Profits of Organizations " of the Tax Code of the Russian Federation. It invalidates Decision of the Government of the Russian Federation No. 552 of August 5, 1992 endorsing The Regulations on the Make-up of Expenses of Production and Realization of Products (Work, Services) to Be Included in the Prime Cost and Decision of the Government of the Russian Federation No. 967 of August 19, 1994 On the Application of a Mechanism of Accelerated Depreciation and Re-evaluation of Fixed Assets and also some others.

Decision of the Government of the Russian Federation No. 127 of February 21, 2002 On the Introduction of Changes and Amendments in Decision of the Council of Ministers - the Government of the Russian Federation No. 1090 of October 23, 1993

It provides a new version of the list of defects and conditions under which it is forbidden to operate transport vehicles. Most substantial changes were made in the norms of braking efficiency of the working brake system.
The Decision shall take effect as from March 1, 2002.

Decision of the Government of the Russian Federation No. 123 of February 21, 2002 On Amending the Time-Limits for Submission of Applications for the Right to Restructure Debts of Some Legal Entities

Applications for restructuring debts of key providers of the state defense order completing the repayment of debts under the state defense order and also debts of agricultural enterprises may be submitted within a period until April 1, 2002 (earlier - until December 1, 2001). The time-limits are also extended to organizations which have arrears in insurance premiums payable to the state social extra-budgetary funds and those in accrued penalties and fines which those organizations may have as on January 1, 2001.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-05/91 of February 21, 2002 On the Approval of a Form of Individual Card to Count Amounts of Accrued Payments and Other Remuneration, Amounts of Accrued Single Social Tax and also Amounts of Tax Deductions and the Procedure for Its Filling-In

It approves a new form of an individual card to count amounts of accrued payments and other remuneration prepared in accordance with Item 4 of Article 243 of the Tax Code of the Russian Federation, with due regard for changes and amendments which took effect as from January 1, 2002.
The individual card shall be maintained by the taxpayer in respect of every individual in whose favour payments were made under labour, civil and author's contracts. As to other payments, no individual cards shall be opened.

Letter of the Social Insurance Fund of Russia No. 02-18/05/1136 of February 18, 2002 On Temporary Disability and Prenatal Allowances

It clarifies a procedure for application of a norm of Article 15 of Federal Law No. 17-FZ of February 11, 2002 On the Budget of the Social Insurance Fund of the Russian Federation for 2002, under which a maximum amount of temporary disability and prenatal allowances for the full calendar month is fixed at Rbl. 11 700.
The said allowances in respect of insured accidents which occurred after January 1, 2002, but which were awarded and paid before the official publication of the said law (February 14, 2002) in accordance with earlier prevailing norms, shall not be subject to recalculation.
In areas and localities where the use is made of district coefficients to wages, a maximum amount of those allowances shall be arrived at by multiplying Rbl. 11 700 by a coefficient set by the government of the Russian Federation.
In view of entry into force as from February 1, 2002 of the Labour Code of the Russian Federation, the procedure for awarding, computation and payment of allowances under the state social insurance scheme shall not be altered.

Letter of the Ministry of Taxation of the Russian Federation No. ShS-6-14/166 of February 11, 2002 On the Non-applicability of Item 2 of Article 45 of the Tax Code of the Russian Federation In Respect of Non-Bona Fide Taxpayers

The provision of Item 2 of Article 45 of the Tax Code of the Russian Federation under which the obligation to pay taxes is deemed to have been fulfilled by the taxpayer as from the time of presentation to the bank of an order to pay a relevant tax, with the availability of a sufficient money balance in the taxpayer's account, shall apply only to bona fide taxpayers.
In view of the above, taxation agencies shall appeal decisions (rulings) of arbitration courts which declared the obligations to pay taxes to the budget by non-bona fide taxpayers as performed.

Decision of the Government of the Russian Federation No. 131 of February 26, 2002 On Record-Keeping By the State of Results of Research, Development and Technological Work of Military, Special and Dual Purposes

It establishes a procedure for the state to keep records of results of the captioned types of work the rights to which belong to the Russian Federation and also a procedure for maintaining a single register of such work. Data recorded in the register shall be provided on an uncompensated basis to relevant federal bodies of executive authority and organizations. The state record-keeping shall be carried out by governmental customers. The Methodological recommendations on organization of state record-keeping and the Methodological recommendations on inventory-taking of results of intellectual activity shall be endorsed at a later date.

Decision of the Government of the Russian Federation No. 129 of February 26, 2002 On the Cancellation of Licensing of Export of Sunflower Seeds, Rape and Soya Beans and Also of Import of Tobacco and Tobacco Industrial Substitutes

It cancels the licensing of the captioned activities. The Decisions of the Government instituting the licensing of those activities shall become null and void.

Order of the State Customs Committee of the Russian Federation No. 1220 of December 21, 2001 On the Preliminary Classification of Goods In Accordance With Commodity Classification of Foreign Economic Activity

The order endorses Regulations On the Procedure for Regional Customs Departments (RTU) and Some Custom-Houses to Take Preliminary Decisions On Classification of Goods In accordance with the Commodity Classification of Foreign Economic Activity. The preliminary decision on classification of goods shall be taken at a written application of an interested person prior to presentation to the customs agency of goods for customs clearance and control. The preliminary decision shall be made within 90 days as from receipt of the application and shall be valid within one year as from its adoption. It provides a form to be used in filing an application for classification of every single item of goods. The preliminary decision shall be subject to a charge totaling five times the minimal wages on the day of filing an application.
The Order shall take effect upon the expiration of 30 days after its official publication.
Registered with the Ministry of Justice of the Russian Federation in February 21, 2002. Registration No. 3262.

Order of the State Customs Committee of the Russian Federation No. 83 of January 29, 2002 On the Endorsement of a List of Check-Points Through Which It is Allowed to Bring In Ethyl Alcohol

It lists check-points through which it is allowed to bring in ethyl alcohol classified under subitems 2207 10 000 0, 2207 20 000 0, 2208 90 910 0, 2208 90 990 0 of the Commodity Classification of Foreign Economic Activity of Russia. It is allowed to bring it in only by railway or by sea, including by mixed (river-sea) vessels.
The order shall come into efefct upon the expiration of 30 days after its official publication.
Registered with the Ministry of Justice of the Russian Federation in February 20, 2002. Registration No. 3256.

Letter of the Ministry of Taxation of the Russian Federation No. VB-6-21/179 of February 15, 2002 On New Forms of Estimates Of Property Tax of Enterprises

It clarifies that in 2002 taxpayers shall submit estimates of property tax of enterprises by using the forms endorsed by Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/22 of January 18, 2002. The estimates of property tax of enterprises may be presented on paper and also in an electronic form. The procedure for submission of estimates of property tax of enterprises in an electronic form shall be such as prescribed by the Ministry of Taxation of the Russian Federation. The letter also provides recommendations to taxation agencies regarding verification of accuracy of forms of estimates of property tax of enterprises.

Order of the Ministry of Taxation of Russia No. BG-3-02/98 of February 26, 2002 On the Approval of Methodological Recommendations On the Application of Chapter 25 "Profit Tax Of Organizations" of Part Two of the Tax Code of the Russian Federation

The Methodological recommendations have been issued with the objective to ensure a uniform application of the norms of Chapter 25 of the Tax Code and to exercise control over the compliance with the legislation on taxes and fees. The Order clarifies a procedure of application of a number of articles of the given chapter of the Code, providing examples of how to assess a profit tax under various transactions.

Directive of the Central Bank of Russia No. 1114-U of February 21, 2002 On the Introduction of Changes and Amendments In Regulations on the Bank of Russia No. 85-II of August 5, 1999 On the Procedure for Using the Reporting Data of Members of the Group of Non-Credit Institutions In the Preparation By Credit Institutions of the Consolidated Financial Statements

Regulations on the Bank of Russia No. 850II are given in its latest version with due account taken of the amendments introduced in the regulations on the Bank of Russia on the consolidated financial statements of credit institutions and on the procedure for using the reporting data of credit institutions in the preparation of the consolidated financial statements of the banking group. The regulations specify peculiarities of incorporation in the consolidated statements of the reporting data of non-credit institutions and also a procedure for submission by them of data both under the latest Chart of accounts and the former Chart of accounts. It offers fresh examples of how to use the data of non-credit institutions in the preparation of consolidated financial statements.
The Directive shall apply to the consolidated financial statements for the year 2001.
The Directive shall take effect as from its publication in "the Bulletin of the Bank of Russia". The text of the Directive was published in "Bulletin of the Bank of Russia" No. 11 of February 28, 2002.

Decision of the Government of the Russian Federation No. 136 of February 28, 2002 on the Procedure and Terms of Financing in 2002 of Preventive Measures to Reduce Industrial Injuries and Occupational Diseases of Employees

Defines the procedure and terms of partial financing in 2002 of preventive measures to reduce industrial injuries and occupational diseases of employees at the expense of insurance contributions in obligatory social insurance against industrial accidents and occupational diseases transferred by insurers to the Social Insurance Fund of the Russian Federation. The decision on the transfer of the resources shall be taken by the Fund within 15 days from the day of submission of the application by the insurer. The applications shall be accepted before July 1, 2002. The amount of the allocated resources may not be greater than 20% of the amount of insurance contributions transferred for the year 2001.
The list of preventive measures must be worked out by the Ministry of Labour within one month.

Decision of the Government of the Russian Federation No. 135 of February 11, 2002 on the Licensing of Individual Types of Activities

Endorses the new list of the federal bodies of executive power in charge of the licensing in compliance with the Law on the licensing of individual types of activities. Also endorses the list of the types of activities to be licensed by the bodies of executive power of the subjects of the Russian Federation.

Letter of the Central Bank of Russia No. 22-T of February 26, 2002 on the Average Earnings and Additional Leaves

Explains the issues of calculation of the average earnings and providing additional paid leaves to specialists beginning with February 1, 2002 after the entering into force of the Labour Code of the Russian Federation. Before the official explanation of the Ministry of Labour of the Russian Federation is received, the calculation of the average earnings in 2002 must be carried out taking into account the provisions of the Labour Code of the Russian Federation (Article 139) and, where it does not contradict it, the procedure of calculation of the average earnings in 2000-2001 having been prolonged for the year 2002. If necessary, there will be directions on the recalculation of the earlier effected payments.
The Letter provides examples of calculation of the total length of the leave (main and additional annual paid leaves) granted after February 1 and the conversion of the working days into the calendar ones.

Order of the Ministry of Communication of the Russian Federation No. 29 of February 19, 2002 on the Issue of Permissions to Distribute Foreign Periodicals on the Territory of the Russian Federation

Institutes the procedure of getting the permission of the Ministry of the Russian Federation for Printing, TV and Radio Broadcasting and Means of Mass Communication to distribute foreign periodicals, i.e. periodicals not registered in the Russian Federation with the place of permanent stay of the founder or editorial board outside it, as well as the ones financed by foreign states, legal entities and citizens. Endorses the forms of the application on the issue of the permission and the form of the permission to distribute the mentioned products.
Registered in the Ministry of Justice of the Russian Federation on February 27, 2002. Reg. No. 3274.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. SA-6-05/150@ of February 6, 2002 on the Payment of the Uniform Social Tax by the Payers of the Uniform Imputed Income Tax

Beginning with January 1, 2002, the composition of payments not collected from the payers of the uniform imputed income tax does not include the payments to the state social non-budgetary funds. Thus, beginning with January 1, 2002, the payers of the uniform imputed income tax shall pay the uniform social tax according to the procedure specified in Chapter 24 of the Tax Code of the Russian Federation. This is in compliance with the terms of functioning of the special tax regimes envisaging the replacement of the payment of the multitude of taxes and revenues with the uniform tax.

Letter of the State Customs Committee of the Russian Federation No. 01-06/7528 of February 22, 2002 on the Customs Registration of the Most Important and Vital Medical Equipment

Lists the codes according to the Foreign Trade Commodity Nomenclature of the Russian Federation of the most important and vital medical equipment imported to the customs territory of the Russian Federation with VAT exemption. The exemption of these commodities from taxation is effected by the customs body upon submission of the compliance certificate or registration certificate of the Ministry of Public Health of the Russian Federation (its notary certified copy or copy certified by the Ministry of Public Health of the Russian Federation). When raw materials and component parts are imported to produce the most important and vital medical equipment, the decision on VAT exemption is taken by the State Customs Committee of the Russian Federation.

Federal Law No. 23-FZ of March 4, 2002 on the Amendments to the Criminal Code of the Russian Federation Pertaining to the Enhancing of the Criminal Liability for Crimes at Securities Market

Amendments envisage enhancing of the liability for the crimes at securities market in cases of issue of securities, as well as fraudulent avoidance to disclose information. The new wording of Article 185 envisages two new crimes - endorsement of the report of the results of issue of securities known to contain invalid information and the placing of emission securities having failed to pass the state registration. The law introduces the new Article, 185-1, envisaging the following crimes: fraudulent avoidance to disclose information defined in the legislation of the Russian Federation on securities to the investor or control body, as well as presenting information known to be incomplete or false to the mentioned persons.
These crimes shall be punished with a fine of 500 to 700 minimum amounts of labour remuneration (earlier, 200 to 500 minimum amounts of labour remuneration). The law also envisages opportunities of applying such sanction as imprisonment for up to 3 years.
The Federal Law is entered into force from the day of its official publication. The text of the Federal Law is published in the Rossiyskaya Gazeta on March 6, 2002, No. 41.

Decree of the President of the Russian Federation No. 249 of March 4, 2002 on the Measures to Improve the System of Monetary Subsistence of Servicemen

Before May 1, 2002, the Government of the Russian Federation must provide for the correspondence of the main typical military positions and grades of contract servicemen to state positions of the state federal service and qualification grades of the state federal servants of the federal bodies of executive power to define the amounts of the monetary subsistence of the mentioned category of servicemen. The same time limits are fixed to prepare proposals on the amounts of salaries of draft servicemen. The increase in the monetary subsistence of the mentioned categories of state servants will be arranged simultaneously.
The Decree is entered into force from the day of its signing.

Decision of the Government of the Russian Federation No. 138 of March 4, 2002 on the Amendments to the Decision of the Government of the Russian Federation No. 1198 of October 28, 1999

Reduces the rates of export customs duties for individual types of items of ferrous metals exported from the territory of the Russian Federation outside the member-states of the customs union agreements - from 5 to 3 percent of the customs cost.
The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 141 of March 4, 2002 on Some Issues of the Implementation of the Federal Law on the State Pension Support in the Russian Federation

The assigning, recalculation of the amount, the paying out and organization of delivery of the pensions to the state federal servants, participants of the Great Patriotic War, disabled citizens and citizens having become victims of radiation and technical disasters shall be arranged by the territorial bodies of the Pension Fund of the Russian Federation at the place of residence of the person having applied for the pension according to the procedure envisaged for the assigning and paying out of the labour pensions. A special procedure is fixed for the pensions paid out to servicemen and the length-of-service pensions paid out to state federal servants.
The Decision applies to legal relations in state pension support in the Russian Federation emerging after January 1, 2002.

Decision of the Government of the Russian Federation No. 137 of February 28, 2002 on the Measures to Implement the Federal Law on the Federal Budget for the Year 2002

Execution of the federal budget shall be arranged in accordance with the quarterly distribution of incomes, expenses and sources of financing of the deficit of the federal budget envisaged in the summary budget list of the federal budget for the year 2002. The Decision fixes the maximum amounts of expenses to be financed later.
Recipients of the resources of the federal budget may effect advance payments under the concluded contracts for supplies of commodities, works, services in amounts not greater than 20% of the amount of the contact if other amounts of advance payments are not envisaged in the legislation.
The Decision fixes the limit for granting tax credits, respites, extension schedules for the payment of the federal taxes and revenues (including the moving of commodities across the customs border of the Russian Federation) in the amount not greater than Rbl 1,000 million within the fiscal year.

Federal Law No. 22-FZ of March 4, 2002 on the Amendment to Article 45 of the Law of the Russian Federation on the Pension Support to Persons Having Undergone Military Service, Service in the Bodies of the Ministry of Internal Affairs, Institutions and Bodies of the Criminal Execution System and Their Families

Persons getting additional monthly material subsistence for outstanding achievements and special services to the Russian Federation do not enjoy pension increase under Items "a" and "c" of Part 1 of Article 45 of the mentioned Law.
The Federal Law is entered into force from January 1, 2002.

Order of the State Customs Committee of the Russian Federation No. 1 of January 4, 2002 on the Endorsement of the Regulation on the Application of the Transit Customs Regime for Commodities Moved Through the Customs Territory of the Russian Federation

According to the transit customs regime, the commodities are moved under the customs control between two customs bodies of the Russian Federation, including the territory of a foreign state, without collection of the customs duties, taxes, as well as application of economic policy to the commodities. The Order defines the particulars of the customs registration and control when transporting the commodities by different types of transport. The Regulation does not apply to the transit of commodities moved by oil, oil product and gas mainlines, as well as by electric power lines.
The Order lists the documents presented by the declaring party among which is the transit declaration, invoices or forms, permission of the customs body to carry out cargo handling operations and other.
The Order is entered into force thirty days after its publication.
Registered in the Ministry of Justice of the Russian Federation on March 4, 2002. Reg. No. 3277.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. VG-6-02/203@ of February 22, 2002 on the Profit Tax

For the year 2001, the profit tax must be calculated on the basis of the tax estimate (tax declaration) proceeding form the actual profit according to the form provided in Appendix 9 to the Instruction of the Ministry of Taxes and Revenues of Russia No. 62 of June 15, 2000 on the procedure of calculation and payment to the budget of the profit tax for enterprises and organizations. Submission of the mentioned estimate to the tax body and payment of the calculated amount of the tax to the appropriate budgets shall be arranged according to the procedure and within time limits specified in the Law of the Russian Federation No. 2116-1 of December 27, 1991 on the profit tax for enterprises and organizations.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. FS-6-10/199@ of February 21, 2002 "Requisites of Accounts to Transfer the Taxes and Revenues in Foreign Currency"

Provides the new requisites of accounts to transfer the taxes and revenues in foreign currency, as well as confiscated currency, as incomes in the federal budget pursuant to the introduction of euros from January 1, 2002 - the joint currency of the member-countries of the European Economic and Currency Union.

Federal Law No. 21-FZ of March 4, 2002 on the Additional Monthly Material Subsistence to the Citizens of the Russian Federation for Outstanding Achievements and Special Services to the Russian Federation

Defines the terms and procedure of assigning and paying out the additional monthly material subsistence to the citizens of the Russian Federation for outstanding achievements and special services to the Russian Federation added to the pensions assigned in compliance with the legislation of the Russian Federation. The additional material subsistence is assigned, in particular, to the Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded with Order for the Special Services to the Fatherland of the 1st, 2nd, 3d and 4th grades, Heroes of Socialist Labour, champions of Olympic games and other. The amount of the subsistence is fixed in percent to the basic part of the old-age labour pension.
For other citizens of the Russian Federation having displayed special services to the people and the state in the sphere of state, public and economic activities or outstanding achievements in the sphere of culture, science and technology, the amount of the additional material subsistence may be fixed by the President of the Russian Federation.
The Federal Law is entered into force from January 1, 2002 and for the citizens awarded with the Order of Lenin - from January 1, 2003.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-05/45 of December 31, 2001 on the Endorsement of the Instruction on the Filling Out of the Tax Declaration for the Uniform Social Tax (Contribution)

To implement Chapter 24 "Uniform Social Tax (Contribution)" of the Tax Code of the Russian Federation, endorses the Instruction on the filling out of the tax declaration for the uniform social tax (contribution).
The tax declaration for the uniform social tax (contribution) is filled out by acting as employers: organizations including those engaged in production of agricultural product, tribal communities of small peoples of the North engaged in traditional industries, peasant (farmers') enterprises, independent entrepreneurs and natural persons.
The declaration is submitted by the taxpayers to the territorial inspections of the Ministry of Taxes and Revenues of Russia no later than March 30 of the year following the expired tax period.
Registered in the Ministry of Justice of the Russian Federation on March 5, 2002. Reg. No. 3283.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-05/119 of March 11, 2002 on the Endorsement of the Form of the Tax Notification for the Payment of the Uniform Social Tax and Insurance Contributions to the Pension Fund of Russia for Independent Entrepreneurs

Endorses the new form of the tax notification for the payment of the uniform social tax and insurance contributions to the Pension Fund of the Russian Federation taking into account the amendments to Chapter 24 "Uniform Social Tax" of the Tax Code of the Russian Federation having entered into force from January 1, 2002.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-03/51 of February 4, 2002 on the Endorsement of the Instruction on the Filling Out of the Declaration for Excise Duty Taxes

To implement the provisions of Chapter 22 "Excise Duty Taxes" of Part 2 of the Tax Code of the Russian Federation, endorses the obligatory for the taxpayers Instruction on the filling out of the declaration for excise duty taxes.
Registered in the Ministry of Justice of the Russian Federation on March 6, 2002. Reg. No. 3285.

Order of the Ministry of Transport of the Russian Federation No. 10 of January 23, 2002 on the Organization of Traffic on the Federal Highways in the Spring of 2002

For the period from March 25 through May 15, 2002, introduces a temporary restriction on the public use federal highways of the traffic of transport vehicles with axle loads greater than the values provided in the Order. The travel through the mentioned highways with excessive axle loads shall not be permitted. An exception is made for the cases of transportation of passengers, foodstuffs, medicines, oils and lubricants, seeds, mail and postal cargo, cargo necessary for prevention or elimination of the consequences of natural disasters or other emergencies. Such transportation shall be carried out using special permits issued by the Ministry of Transport of Russia or its subordinate institutions.
Registered in the Ministry of Justice of the Russian Federation on March 7, 2002. Reg. No. 3286.

Decision of the Social Insurance Fund of the Russian Federation No. 11 of February 5, 2002 on the Endorsement of the Method of Calculation of Discounts and Mark-Ups to Insurance Tariff Rates for Obligatory Social Insurance Against Industrial Accidents and Occupational Diseases

The endorsed method defines the procedure of calculation of the main figures summarizing the activities of the insurer for the previous calendar year. On the basis of these figures, the Social Insurance Fund shall fix discounts and mark-ups to insurance tariff rates for obligatory social insurance against industrial accidents and occupational diseases for the current calendar year. The amount of discounts and mark-ups may not be greater than 40% of the insurance tariff rate.
Registered in the Ministry of Justice of the Russian Federation on March 6, 2002. Reg. No. 3284.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. VM-6-29/230 of March 1, 2002

Reports that the decision on the restructuring of the debt of agricultural enterprises and organizations in the federal taxes and revenues, as well as in insurance contributions to the budgets of the state non-budgetary funds will be taken under the condition of transfer of all current payments by them from January 1, 2001 until this decision is taken. The same condition is adopted for the chief executors of the state defence order finishing the redemption of the debt in the state defence order.

Federal Law No. 25-FZ of March 12, 2002 on the Amendment to Article 1 of the Federal Law on Additional Social Support for the Members of the Flight Crews of Air Vessels of Civil Aviation

Specifies that the supplement to the pension for the members of the flight crews of air vessels of civil aviation shall be paid out only under the condition of leaving the flight work.
In the framework of the pension reform, the mentioned persons obtained the right to get the pension in full amount regardless of whether or not they left the flight work. Thus, the members of the flight crews of air vessels of the civil aviation engaged in flight work and entitled for the pension do not get the pension supplement.
The Federal Law is entered into force from January 1, 2002.

Letter of the Central Bank of Russia No. 27-T of March 6, 2002 on the Inspection Checks of Credit Organizations

In March-April 2002, inspection divisions of the territorial institutions of the Central Bank of Russia will carry out the checks of the credit organizations in the sphere of observation of the provisions of the Federal Law on the countermeasures against legalization (laundering) of incomes obtained in a criminal way.
The Letter specifies the particulars of carrying out inspection checks inasmuch as they pertain to the fixing, 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.

Decision of the Constitutional Court of the Russian Federation of March 14, 2002 on the Case of Constitutionality of Articles 90, 96, 122 and 216 of the Criminal Procedural Code of the RSFSR Pursuant to the Appeals of Citizens S.S.Malenkin, R.N.Martynov and S.V.Pustovalov

The challenged Articles permit to restrict the freedom and personal immunity of citizens for over 48 hours without a court ruling at various stages of pre-trial proceedings in a criminal case, which, according to the applicants, is in violation of the right for freedom and personal immunity guaranteed by Article 22 of the Constitution of the Russian Federation.
The Constitutional Court of the Russian Federation has emphasised that in cases when the right requiring a law to protect it is directly specified in the Constitution of the Russian Federation, this duty must be executed as soon as possible. The previous procedure of detention and use of it as a measure of restraint actually leads to the refusal to implement the mechanism of judicial protection of the rights and freedoms of the person and citizen guaranteed by Chapter 2 of the Constitution of the Russian Federation, which may not be compensated by the granting of the opportunity to appeal against the detention or prolongation of it in court to the accused and suspect subject to the detention as a measure of restraint.
The Constitutional Court has recognized the provisions of Articles 90, 96, 122 and 216 of the Criminal Procedural Code of the RSFSR permitting to detain the person suspected of a crime for more than 48 hours and use the detention as a measure of restraint without a court ruling as not complying with the Constitution of the Russian Federation - its Articles 17, 22 and 46 (Part 1), as well as Paragraph 2 of Item 6 of Section 2 "Final and Transient Provisions". All other normative legal provisions permitting the detention before a court ruling for more than 48 hours, as well as arrest and detention without a court ruling, must be abandoned according to the established procedure and shall not apply from July 1, 2002, i.e. from the moment of introduction of the Criminal Procedural Code of the Russian Federation. In this connection, the Federal Assembly is ordered to introduce appropriate amendments to the legislation immediately to provide for the introduction from July 1, 2002 of the norms envisaging the judici al procedure of application of the arrest, detention for more than 48 hours.

Federal Law No. 27-FZ of March 12, 2002 on the Amendments to Appendices 17 and 18 to the Federal Law on the Federal Budget for the Year 2002

Corrects inaccuracies of the technical and judicial nature. The list of legislative acts of the Russian Federation suspended from January 1 through December 31, 2002 now does not contain the items suspending Article 2 of the Federal Law No. 113-FZ of July 21, 1997 on the procedure of calculation and increase of state pensions, as well as the Federal Law No. 19-FZ of January 2, 2000 on the amendments to Article 44 of the Federal Law on the prosecutor's office of the Russian Federation and Article 3 of the Law on the income tax from natural persons inasmuch as it pertains to the exemption from the income tax collected from natural persons. The name of Appendix 18 is provided in the new wording.
The provisions of the Federal Law shall apply from the day of entry into force of the Federal Law No. 194-FZ of December 30, 2001 on the federal budget for the year 2002.
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 March 15, 2002, No. 46.

Federal Law No. 26-FZ of March 12, 2002 on the Amendments to the Federal Law on Public Associations

Upon expiry of the two years from the day of official publication of the Federal Law No. 95-FZ of July 11, 2001. i.e. from July 14, 2003, political public associations shall loose their "political" status will act as public associations in the meaning of the Federal Law on public associations. The names of public associations, except for political parties, may not contain the words "political, "party" and the words and word combinations derived from them.
On the other hand, creation of public associations of a political nature will become possible only in the form of political parties, with political parties not permitted to use personal names of citizens in their names.
The Federal Law is entered into force from the day of its official publication with exceptions. The text of the Federal Law is published in Rossiyskaya Gazeta on March 15, 2002, No. 46.

Decision of the Government of the Russian Federation No. 152 of March 13, 2002 on the Paying Out in 2002 to Individual Categories of Citizens of the Russian Federation of the Preliminary Compensation for the Deposits in the Savings Bank of the Russian Federation and Some Insurance Organizations

Preliminary compensation for the deposits in the amount of Rbl 1,000 shall be paid out to citizens born before 1940 inclusive, group I invalids, participants of the Great Patriotic War, group II invalids born before 1950 inclusive, parents, as well as trustees of invalid children and invalids from childhood and other.
Preliminary compensation shall apply to the deposits owned by the mentioned citizens and the tied deposits for children contributed in the divisions of the Savings Bank of the Russian Federation before June 20, 1991. The compensation shall also apply to insurance deposits of the mentioned citizens having concluded the personal insurance contracts before January 1, 1992 and persons insured under the tied deposits for children before January 1, 1992.
The amount of the compensation shall depend on the duration of the deposit or the time of discontinuation of the insurance contract and shall be determined using coefficients. The compensations shall be paid out in the divisions of the Savings Bank of the Russian Federation at the place of location of the deposits or state insurance organizations upon presentation of identification documents.

Federal Law No. 28-FZ of March 13, 2002 on the Amendments to the Federal Law on the Licensing of Individual Types of Activities

The list of the types of activities requiring the licensing now includes the activities of arbitration executives. The licensing of activities of arbitration executives shall be terminated from July 1, 2002.
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 March 16, 2002. No. 47.

Decision of the Government of the Russian Federation No. 155 of March 14, 2002 on the Amendments to the Decision of the Government of the Russian Federation No. 699 of October 1, 2001

Sets forth the particulars of restructuring of the debts in insurance contributions to the state social non-budgetary funds, accrued penalties and fines available with budget-supported organizations, as well as the state unitary enterprises forming part of the criminal execution system of the Ministry of Justice of the Russian Federation as of January 1, 2001.
For these organizations, tax bodies may fix the schedules envisaging the redemption of the debt in unequal portions, in particular, in 2002-2004, at least 10% of the amount of the debt in insurance contributions.

Order of the Ministry of Transport of the Russian Federation No. SF-13-r of February 19, 2002 on the Publication of the Acts of the Ministry of Transport of the Russian Federation Recognized As Not Requiring State Registration by the Ministry of Justice of the Russian Federation

Normative acts of the Ministry of Transport of the Russian Federation (singed by the Minister or the person acting as minister) recognized by the Ministry of Justice of the Russian Federation as not requiring state registration shall be published in the "Transport of Russia" newspaper.
Registered in the Ministry of Justice of the Russian Federation on March 14, 2002. Reg. No. 3290.

Order of the Ministry of Finance of the Russian Federation No. 5n of February 7, 2002 on the Time Limits for Submission of the Summary Quarterly and Annual Accounting Reports of Execution of the Incomes and Expenses Estimates of Institutions Financed from the Federal Budget According to the Budget List for the Year 2002

Endorses the time limits for submission of the summary quarterly and annual accounting reports of execution of the incomes and expenses estimates of institutions financed from the federal budget according to the budget list for the year 2002.
According to the statement of the Ministry of Justice of the Russian Federation No. 07/1781-YuD of February 22, 2002, the Order does not need state registration.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-14/30 of February 4, 2002

When an organization adopts the accounting policy, the coveralls may be registered in the means in circulation on Account 10 "Materials" under certain conditions. In particular, when the assets are accepted for accounting purposes as fixed assets, the time limits for use should take into account the procedure of handing out (replacement) of the coveralls adopted in the organization. Besides, one should take into account the norm of Chapter 25 of the Tax Code of the Russian Federation on the inclusion in material expenses of the whole of the cost of the amortized property as soon as it is put into operation if the cost is up to ten thousand roubles (inclusive).

Treaty on the Termination of the Treaty on the Distribution of the Sphere of Reference and Authority between the Bodies of State Power of the Russian Federation and the Bodies of State Power of the Republic of Buryatia (Moscow, February 15, 2002)

From March 16, 2002, terminates the Treaty signed on August 29, 1995 in Moscow because of the fulfilment of its goal.
The text of the Treaty is published in Rossiyskaya Gazeta on March 16, 2002, No. 47.

Treaty on the Termination of the Treaty on the Distribution of the Sphere of Reference and Authority between the Bodies of State Power of the Russian Federation and the Bodies of State Power of the Kostroma Province (Moscow, February 19, 2002)

From March 16, 2002, terminates the Treaty signed on May 20, 1998 in Moscow because of the fulfilment of its goal.
The text of the Treaty is published in Rossiyskaya Gazeta on March 16, 2002. No. 47.

Treaty on the Termination of the Treaty on the Distribution of the Sphere of Reference and Authority between the Bodies of State Power of the Russian Federation and the Bodies of State Power of the Voronezh Province (Moscow, February 22, 2002)

From March 16, 2002, terminates the Treaty signed on May 20, 1998 in Moscow because of the fulfilment of its goal.
The text of the Treaty is published in Rossiyskaya Gazeta on March 16, 2002. No. 47.

Federal Law No. 30-FZ of March 14, 2002 on the Bodies of Judicial Community of the Russian Federation

The judicial community of the Russian Federation is formed by the judges of the federal courts of all types and levels, judges of the courts of the subjects of the Russian Federation comprising the judicial system of the Russian Federation. The highest body of the judicial community is the All-Russia Congress of Judges. Other bodies are conferences of the judges of the subjects of the Russian Federation, the Council of the Judges of the Russian Federation, councils of the judges of the subjects of the Russian Federation, general meetings of the judges of the courts, the Higher Qualification Board of the Judges of the Russian Federation and qualification boards of the judges of the subjects of the Russian Federation. The Federal Law regulates the procedure of election of the members of the judicial community, their authority, time of authority as well as the proceedings in the qualification boards of judges and other.
The earlier created qualification boards of the judges of the Supreme Court of the Russian Federation, subjects of the Russian Federation, military districts, groups of forces and fleets, Higher Arbitration Court of the Russian Federation and other arbitration courts, as well as examination commissions shall continue to execute their functions before the new qualification boards of judges and examination commissions are formed, however, not later than September 19, 2002.
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 March 19, 2002, No. 48.

Federal Law No. 29-FZ of March 14, 2002 on the Amendment to Article 37 of the Criminal Code of the Russian Federation

Provides the new wording for Article 27 "Necessary Defence" of the Criminal Code of the Russian Federation. It is not a crime to incur damage on the offending person in the state of necessary defence, i.e. when defending the personality and rights of the defending person or other persons, protected by law interests of the society or the state against publicly dangerous offence if this offence is associated with violence dangerous for the life of the defending or other person or with direct threat of use of such violence. Protection against offence not associated with such violence is legitimate if the limits of the necessary defence were not exceeded, i.e. wilful actions failing to correspond clearly to the nature and danger of the offence.
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 March 19, 2002, No. 48.

Order of the Ministry of Taxes and Revenues of Russia No. BG-3-05/49 of January 1, 2002 on the Endorsement of the Form of Advance Payments for the Uniform Social Tax and Procedure for Filling It Out

Endorses the form of advance payments for the uniform social tax for organizations, independent entrepreneurs and natural persons not being independent entrepreneurs effecting payments to natural persons and the procedure for filling it out.
Registered in the Ministry of Justice of the Russian Federation on March 14, 2002. Reg. No. 3288.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-14/42 of February 8, 2002

Explains the issue of registration in accounting records of the results of reassessment of the objects of fixed assets as of the first of the reporting year. The given results are registered in accounting records in between the reports and are taken into account when forming the data as of the beginning of the reporting year. If the results of the reassessment are to be qualified as the financial result of activities of the organization, appropriate records are made in accounting documents in between the reports in correspondence with the account used to enter undistributed profit of the organization. The amount entered on the account for undistributed profit of the organization must be described in the accounting reports of the organization.

Treaty on the Termination of the Treaty on the Distribution of the Sphere of Reference and Authority between the Bodies of State Power of the Russian Federation and the Bodies of State Power of the Samara Province (Moscow, February 22, 2002)

Beginning with March 16, 2002, terminates the treaty signed on August 1, 1997 in Moscow because of the fulfilment of its goal.
The text of the Treaty is published in Rossiyskaya Gazeta on March 16, 2002, No. 47.

Treaty on the Termination of the Treaty on the Distribution of the Sphere of Reference and Authority between the Bodies of State Power of the Russian Federation and the Bodies of State Power of the Sakhalin Province (Moscow, March 4, 2002)

Beginning with March 16, 2002, terminates the treaty signed on May 29, 1996 in Moscow because of the fulfilment of its goal.
The text of the Treaty is published in Rossiyskaya Gazeta on March 16, 2002, No. 47.

Treaty on the Termination of the Treaty on the Distribution of the Sphere of Reference and Authority between the Bodies of State Power of the Russian Federation and the Bodies of State Power of the Ivanovo Province (Moscow, February 26, 2002)

Beginning with March 16, 2002, terminates the treaty signed on May 20, 1998 in Moscow because of the fulfilment of its goal.
The text of the Treaty is published in Rossiyskaya Gazeta on March 16, 2002, No. 47.

Decision of the Government of the Russian Federation No. 164 of March 18, 2002 on the Amendments to the Decision of the Government No. 939 of December 9, 2000

Beginning with April 1, 2002, the rate of export customs duty for raw oil and oil products from bituminous materials (code according to the Foreign Trade Commodity Nomenclature 2709 00) is increased to amount to USD 9.2 per 1,000 kg (earlier, USD 8 per 1,000 kg).

Decision of the Government of the Russian Federation No. 165 of March 18, 2002 on the Endorsement of the Interim Rules of Placing the Resources of Insurance Contributions to the Pension Fund of the Russian Federation Supporting the Accumulated Portion of the Labour Pension

Resources of insurance contributions may be invested in state securities with obligations in the currency of the Russian Federation or foreign currency. The decision on the volumes and structure of investments shall be taken by the Pension Fund upon coordination with the Ministry of Finance of the Russian Federation.
The rules shall be in effect before the entry into force of the federal law defining the procedure of investment of the resources to finance the accumulated portion of the labour pension, however, not more than for six months from the day of official publication of the Decision.

Decision of the Social Insurance Fund of the Russian Federation No. 12 of February 6, 2002 on the Endorsement of the Procedure of Confirmation of the Main Type of Activities of the Insurer in Obligatory Social Insurance against Industrial Accidents and Occupational Diseases, As Well As the Types of Activities of the Divisions of the Insurer Being Independent Classification Units

Sets forth the procedure of confirmation of the main type of activities of insurers, as well as their independent structural divisions for the purposes of determination of the class of occupational risk of the sector (subsector) of economy by the Social Insurance Fund of the Russian Federation.
Provides the forms of the documents to be submitted on the annual basis before April 1 to the executive body of the Fund to confirm the main type of activities. If the documents are not presented by the insurer in the indicated time period, the executive body of the fund shall qualify it as the sector (subsector) of economy with the highest class of occupational risk out of the types of activities carried out by it, and before April 15 informs the insurer of the amount of insurance tariff rate fixed from the beginning of the current year.
Registered in the Ministry of Justice of the Russian Federation on March 19, 2002. Reg. No. 3303.

Decision of the Government of the Russian Federation No. 168 of March 19, 2002 on the Improvement of the Activities in the Implementation of the Tied Federal Program "State Housing Certificates"

Endorses the rules of issue and redemption of the state housing certificates issued to citizens participating in the federal tied program "State Housing Certificates. The rules are obligatory for execution by the bodies of executive power of the Russian Federation and its subjects, bodies of local government, other bodies, organizations, as well as citizens having decided to take part in the program.
The certificate is a personal document certifying the right of the participant of the program to get the free subsidy at the expense of the federal budget to purchase the housing space. The amount of the subsidy does not change within the whole of the effective period of the certificate (9 months after issue).
The Decision also defines the terms of use of the certificates and the procedure of payment for the purchased housing space, specifies the mechanism of control over the distributions of the certificates and other.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-06/130 of March 13, 2002 on the Endorsement of the Form of the Summary Financial Report of a Political Party and the Procedure of Filling Out the Summary Financial Report of a Political Party

Endorses the form of the summary financial report of a political party of the received and spent resources for the reporting year to be submitted to the department of the Ministry of Taxes and Revenues of Russia for the city of Moscow on the annual basis, however, not later than March 20 of the year following the reported one.
Registered in the Ministry of Justice of the Russian Federation on March 19, 2002. Reg. No. 3304.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. BG-6-10/253 of March 5, 2002

In view of the growth of unidentified payments, provides recommendations on the rules of providing information in the fields "Payer", "Recipient" and the "Purpose of Payment" of the payment documents.
The heads of the tax bodies must control personally the teaching of the taxpayers to fill out correctly the payment orders to transfer the taxes and revenues to the budget system of the Russian Federation. The structural divisions of the inspections are ordered to arrange additional explanatory work and ensure that every taxpayer gets the refresher on the filling out of the payment documents and the filled specimens of the payment documents indicating the requisites of accounts to transfer the taxes (revenues) and the identification number of the tax body. Each refresher must have attached the table of correspondence of the INN-KPP-KBK-OKATO codes compiled individually for the given taxpayer according to the issued certificates and notifications of registration in the tax body.

Letter of the Ministry of Finance of the Russian Federation No. 04-02-06/2/3 of January 15, 2002 on the Quotas of Advertising Expenses

Expenses for promotion measures in mass media and telecommunication channels, for outdoor advertising including the making of the boards, for participation in exhibitions, fairs, for the decoration of shop windows and other are accepted for deduction when determining the taxable base without restriction in the presence of the documents confirming the expenses. Expenses of the taxpayer for the purchase (making) of awards handed in to the winners of contests in large-scale advertising campaigns, as well as for other types of advertising within the tax (reporting) period are accepted for taxation purposes in the amount not greater than 1% of the receipts defined according to Article 249 of the Tax Code of the Russian Federation.

Treaty on the Termination of the Treaty on the Distribution of the Sphere of Reference and Authority between the Bodies of State Power of the Russian Federation and the Bodies of State Power of the Rostov Province (Moscow, March 15, 2002)

Beginning with March 21, 2002, terminates the treaty signed on June 11, 1996 in Rostov-on-Don because of the fulfilment of its goals.
The text of the Treaty is published in Rossiyskaya Gazeta on March 21, 2002, No. 50.

Decision of the Government of the Russian Federation No. 171 of March 20, 2002 on the Amendment to the Regulation on the Procedure of Collection of the Registration Fee for Mass Media Registration

The procedure of use of resources obtained from the payment of the registration fee transferred to the personal accounts for registration of operations with resources obtained from entrepreneurial and other profitable activities opened in the territorial bodies of the Federal Treasury shall be defined by the Ministry of the Press of the Russian Federation upon coordination with the Ministry of Finance of the Russian Federation.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-23/13 of January 15, 2002 on the Endorsement of the Forms of Applications of a Foreign Organization to Return the Amounts of Taxes Collected from a Source in the Russian Federation

To implement the provisions of Chapter 25 "Profit Tax from Organizations" of the Tax Code of the Russian Federation, endorses the forms of applications of a foreign organization to return the amounts of taxes collected from dividends and interest, as well as from incomes from other sources in the Russian Federation.
Registered in the Ministry of Justice of the Russian Federation on March 5, 2002. Reg. No. 3281.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. ShS-6-14/252 of March 5, 2002

Explains the issues pertaining to the information on taxpayer debts being qualified as a tax secret. The tax secret includes any information on the taxpayer obtained by the tax body except for the information on the violation of the legislation on taxes and responsibility for these violations.
In the absence of the signs of a tax violation specified in Article 106 of the Tax Code of the Russian Federation, the failure to observe the duty to pay the tax within specified time limits is a violation of the procedure of payment of the tax specified in the legislation on taxes, and information on the mentioned violation may not be qualified as a tax secret.

Decision of the Government of the Russian Federation No. 174 of March 21, 2002 on the Licensing of Activities in the Sphere of Designing and Construction

Endorses the Regulation on the licensing of activities in designing, engineering surveys and construction of buildings and structures of level I and II of responsibility according to the state standard.
Lists the types of activities included in the notions of "designing", "construction" and "engineering surveys" of the mentioned buildings and structures.
The licensing is vested in the State Construction Committee of the Russian Federation. The licenses are issued for 5 years or less is the application states so. The earlier issued licenses shall remain in effect for these types of activities until expiry.

Decision of the Government of the Russian Federation No. 173 of March 21, 2002 on the Amendment to the Decision of the Council of Ministers - the Government of the Russian Federation No. 1141 of November 4, 1993

Sets forth that the citizens leaving the regions of the Far North and similar localities shall get the cost of the housing they leave owned by them as property. The payment is made by the organization getting the housing as property.
Earlier, such citizens got monetary compensation for the housing they left proceeding from the amount of Rbl 1,000 for each year they worked in the regions of the Far North and similar localities.

Federal Law No. 31-FZ of March 21, 2002 on the Bringing of the Legislative Acts in Compliance with the Federal Law on the State Registration of Legal Entities

Pursuant to the entering into force from July 1, 2002 of the Federal Law No. 129-FZ of August 8, 2001 on the state registration of legal entities, changes all existing system of registration of the mentioned organizations. The normative acts specifying the particulars of state registration of individual types of legal entities are being brought in compliance with the mentioned Law.
Invalidates the Law on the enterprises and entrepreneurial activities. Amends the Laws on the trade and industry chambers in the Russian Federation, on the Central Bank of the Russian Federation (Bank of Russia), on the banks and banking activities, on public associations, on the state duties, on trade unions, their rights and guarantees of activities and other.
Also changes the Civil Code of the Russian Federation. The new provision is the one stating that the legal entity is considered to be created from the day of entering the appropriate record into the Uniform State Register of Legal Entities. Earlier, the legal entity was considered to be created from the day of its state registration. The state registration is arranged at the place of location of its permanently acting executive body, and in case of absence of it - other body or person empowered to act on behalf of the legal entity without proxy.
The Federal Law is entered into force from July 1, 2002. The text of the Federal Law is published in Rossiyskaya Gazeta on March 26, 2002, No. 53.

Decision of the Government of the Russian Federation No. 179 of March 23, 2002 on the Abrogation of and Amendments to Some of the Acts of the Government of the Russian Federation

Abandons the Decisions of the Government of the Russian Federation No. 1002 of August 13, 1997 on the additional measures to ensure full transfer of customs payments to the federal budget and No. 1463 of December 31, 1999 on the amendments to the Decision of the Government of the Russian Federation No. 966 of August 27, 1999 from the date of their issue.
Earlier, the Decision of the Supreme Court of the Russian Federation No. GKPI 2000-1395 of January 23, 2001 has recognized the mentioned Decisions as invalid and not producing any legal consequences.

Regulation on the Procedure of Allocation of the Financial Resources of the Federal Fund of Obligatory Medical Insurance to Equalize the Financial Terms of Activities of the Territorial Funds of Obligatory Medical Insurance (Endorsed by the Federal Fund of Obligatory Medical Insurance on February 4, 2002, No. 2/04)

The equalization of the financial terms of activities of the territorial funds shall be arranged by providing subventions from the budget of the Fund on the free and unrecoverable basis for the tied expenses to finance the territorial programs of obligatory medical insurance. The subventions shall be allocated by the Fund on the basis of the request of the territorial fund. The request shall be subject to consideration only after submission of the report of the territorial fund on the tied nature of use of the resources of the previous subvention.
Registered in the Ministry of Justice of the Russian Federation on March 19, 2002. Reg. No. 3307.

Order of the Ministry of Taxes and Revenues of the Russian Federation and the Ministry of Finance of the Russian Federation No. BG-3-29/86/10n of February 20, 2002 on the Endorsement of the Procedure of Coordination by the Ministry of Taxes and Revenues of the Russian Federation with the Ministry of Finance of the Russian Federation of the Decision on the Acknowledgement as Desperate for Collection and Writing Off of Arrears and Debts in Penalties for the Federal Taxes and Revenues

The decision on the acknowledgement as desperate for collection and writing off of the arrears and debt in penalties for the federal taxes and revenues of a legal entity or natural person in the amount of Rbl 20 million and more shall be taken by the Ministry of Taxes and Revenues of the Russian Federation and shall be subject to coordination with the Ministry of Finance of the Russian Federation. The Order endorses the form of the decision and the procedure of exchange of documentation between the mentioned bodies.
The Order also specifies that the Ministry of Taxes and Revenues of the Russian Federation shall keep records of the adopted decisions and shall send to the Ministry of Finance on a quarterly basis the summary register of information on the writing off of desperate for collection arrears and debts in penalties for the federal taxes and revenues.
Registered in the Ministry of Justice of the Russian Federation on March 21, 2002. Reg. No. 3317.

Order of the Ministry of Internal Affairs of the Russian Federation No. 148 of February 21, 2002 on the Amendments to the Instruction Endorsed by the Order of the Ministry of Internal Affairs of the Russian Federation No. 782 of July 20, 2000

The amendments are introduced in the Instruction on the procedure of organization of work to accept qualification examinations and issue driver's licenses in the divisions of the State Traffic Inspection of the Ministry of Internal Affairs of the Russian Federation. The most significant changes pertain to the procedure of replacement of the foreign driver's license whose owner moves for permanent living to the Russian Federation. The Order also sets forth the new procedure of issue and replacement of the driver's licenses to persons staying temporarily on the territory of the Russian Federation.
The examinations are arranged in the presence of the passport, as well as identification document, military card or foreign passport.
When being admitted to the examination, it is permitted to present a medical certificate issued by a medical institution other than the one in the list of the medical institutions located on the territory covered by the inspection. In this case, a request is sent to this medical institution or appropriate division of the state inspection to confirm the issue of the given certificate.
Registered in the Ministry of Justice of the Russian Federation on March 21, 2002. Reg. No. 3314.

Decision of the Federal Commission for Securities Market No. 3/ps of February 14, 2002 on the Amendments to the Regulation on the Internal Control of a Professional Participant of the Securities Market Endorsed by the Decision of the Federal Commission for Securities Market No. 16 of July 19, 2001 on the Endorsement of the Regulation on the Internal Control of a Professional Participant of the Securities Market

Specifies that internal control to prevent legalization (laundering) of incomes obtained in a criminal way is a part of the system of internal control of a professional participant of the securities market. In this view, professional participants engaged in operations with monetary resources and other property must work out the system of countermeasures against legalization (laundering) of incomes obtained in a criminal way, as well assign special officials responsible for the work of this system.
Registered in the Ministry of Justice of the Russian Federation on March 20, 2002. Reg. No. 3311.

Order of the Ministry of Public Health of the Russian Federation No. 80 of March 15, 2002 on the Endorsement of the Industry-Sector Standard "The Rules of Wholesale Trade for Medicines. Main Provisions"

Beginning with September 1, 2002, introduces the rules of wholesale trade for medicines that are obligatory for all organizations regardless of the organizational and legal form and form of ownership engaged in wholesale trade of medicines. Sets forth uniform requirements to the rooms and equipment for wholesale trade, to the procedure of accepting to the warehouse and dispensing from it of medicines, their storage and quality ensuring.
The rules do not apply to activities in distribution of specimens for advertising purposes, to activities pertaining to the circulation of blood and its components used in blood transfusion, as well as to activities pertaining to the selling of raw materials of animal origin and unpacked medicinal vegetable raw materials intended of further industrial processing.
Registered in the Ministry of Justice of the Russian Federation on March 19, 2002. Reg. No. 3302.

Treaty on the Termination of the Treaty on the Distribution of the Sphere of Reference and Authority between the Bodies of State Power of the Russian Federation and the Bodies of State Power of the Vologda Province (Moscow, March 15, 2002)

Beginning with March 23, 2002, terminates the Treaty signed on July 4, 1997 in Moscow because of the fulfilment of its goals.
The text of the Treaty is published in Rossiyskaya Gazeta on March 23, 2002, No. 52.

Treaty on the Termination of the Treaty on the Distribution of the Sphere of Reference and Authority between the Bodies of State Power of the Russian Federation and the Bodies of State Power of the Altay Territory (Moscow, March 15, 2002)

Beginning with March 23, 2002, terminates the Treaty signed on November 29, 1996 in the cities of Moscow and Barnaul because of the fulfilment of its goals.
The text of the Treaty is published in Rossiyskaya Gazeta on March 23, 2002, No. 52.

Treaty on the Termination of the Treaty on the Distribution of the Sphere of Reference and Authority between the Bodies of State Power of the Russian Federation and the Bodies of State Power of the Yaroslavl Province (Moscow, March 15, 2002)

Beginning with March 23, 2002 terminates the Treaty signed on October 30, 1997 in Moscow because of the fulfilment of its goals.
The text of the Treaty is published in Rossiyskaya Gazeta on March 23, 2002, No. 52.

Decision of the Federal Commission for Securities Market No. 2/ps of February 7, 2002 on the Time Limits for Drawing Up and Submission of the Quarterly Report of the Issuer of Emission Securities

Extends the time limit for submission of the reports of the issuer of emission securities to 45 days instead of 30 as specified in Item 5 of the Regulation on the quarterly report of the issuer of emission securities endorsed by the Decision of the Federal Commission for Securities Market No. 31 of August 11, 1998. The given measure is adopted because the earlier fixed time limit coincided with the time limit of submission of the quarterly accounting reports, which made it difficult to observe the fixed requirements by the issuers.
Registered in the Ministry of Justice of the Russian Federation on March 21, 2002. Reg. No. 3324.

Decision of the Federal Commission for Securities Market No. 1-ps of January 4, 2002 on the Endorsement of the Regulation on the Requirements to the Organizers of Trade at Securities Market

Sets forth obligatory requirements to legal entities engaged in activities at securities market on the basis of a license of the stock exchange or a license of a professional participant of securities market for activities in the organization of trade at securities market.
The Decision is entered into force from April 1, 2002 with exceptions.
Registered in the Ministry of Justice of the Russian Federation on March 21, 2002. Reg. No. 3319.

Direction of the Central Bank of Russia No. 1128-U of March 20, 2002 on the Amendments to the Instruction of the Bank of Russia No. 1 of October 1, 1997 on the Procedure of Regulation of Activities of Banks

The amendments are introduced pursuant to the entering into force from April 1, 2002 of the Direction of the 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 July 18, 1997.
The Direction must be published in the Herald of the Bank of Russia and is entered into force from April 1, 2002. The text of the Direction is published in the Herald of the Bank of Russia on March 26, 2002, No. 15.

Direction of the Central Bank of Russia No. 1127-U of March 20, 2002 on the Amendments to the Regulation of the Bank of Russia No. 159-P of November 26, 2001 on the Method of Calculation of Own Resources (Capital) of Credit Organizations

The amendments are introduced pursuant to the entering into force from April 1, 2002 of the Direction of the 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 July 18, 1997.
The Direction must be published in the Herald of the Bank of Russia and is entered into force from April 1, 2002. The text of the Direction is published in the Herald of the Bank of Russia on March 26, 2002. No. 15.

Order of the Ministry of Finance of the Russian Federation No. 18n of March 14, 2002 on the Amendments to the Directions on the Procedure of Application of the Budget Classification of the Russian Federation Endorsed by the Order of the Ministry of Finance of the Russian Federation No. 38N of May 25, 1999.

Classification of incomes of the budgets of the Russian Federation is extended to include the new Subarticle 1010205 "Income Tax from Natural Persons Engaged in Entrepreneurial Activities without the Forming of the Legal Entity". The Order omits Subarticles 1010511 "Debts, Fines, Penalties in the Uniform Social Tax (Contribution) as of January 1, 2002 Earlier Transferred to the Budget of the Pension Fund of the Russian Federation" and 1400504 "Tax for the Maintenance of the Housing Fund and Objects of the Social and Cultural Sphere".

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. SA-6-04/341 of March 22, 2002 on the Granting of the Property Tax Exemption

Explains the procedure of use of the property tax exemption granted for the income tax from natural persons to construction organizations or buyers of houses or flats. It is established, in particular, that the taxpayers who used the tax exemption in full amount on the basis of the Law of the Russian Federation No. 1998-I of December 7, 1991 on the income tax from natural persons before January 1, 2001 may get the property tax exemption for the house or flat purchased or built after January 1, 2001. Also explains the rights of the taxpayers who did not use the exemption of the Law on the income tax from natural persons in full amount before January 1, 2001.

Letter of the Ministry of Taxes and Revenues of the Russian Federation and the Ministry of Finance of the Russian Federation Nos. VG-6-02/263, 04-02-04/32 of March 6, 2002 on the Rates for the Profit Tax

Legislative (representative) bodies of the subjects of the Russian Federation may reduce the rate of the profit tax of organizations for the amounts transferred to the budgets of the subjects of the Russian Federation.
Redistribution of the amounts of taxes transferred to the budgets of the subjects of the Russian Federation may be carried out on the basis of Article 58 of the Budget Code of the Russian Federation. According to this Article of the Code, own incomes of the budgets of the subjects of the Russian Federation from regional taxes, as well as from the federal taxes allocated to the subjects of the Russian Federation, may be transferred to the local budgets on a permanent basis completely or partly in percent portion endorsed by the legislative (representative) bodies of the subjects of the Russian Federation.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-21/71 of February 15, 2002 on the Amendments to the Instruction of the State Tax Service of Russia No. 46 of August 12, 1998 on the Procedure of Calculation and Transfer to the Budget of the Payment for the Use of Water Objects

Amendments No. 2 bring Instruction No. 46 in compliance with Federal Law No. 111-FZ of August 7, 2001 on the amendments to the Federal Law on the payment for the use of water objects. Endorses the new form of the tax declaration for the payment for the use of water objects.
Registered in the Ministry of Justice of the Russian Federation on March 21, 2002. Reg. No. 3322.

Regulation of the Central Bank of Russia No. 184-P of March 19, 2002 on the Procedure of Keeping Records and Submission of Information on Affiliated Persons of Credit Organizations

Sets forth the new procedure of registration and submission of information on affiliated persons of credit organizations. According to the new procedure, the lists of affiliated persons as of July 1, 2002 in the current year shall be submitted by credit organizations before July 10, 2002. Afterwards, the list of affiliated persons shall be submitted to the territorial institution of the Central Bank of Russia on the annual basis no later than within 30 days after the end of the reported year. Credit organizations must start registration of their affiliated persons according to the new requirements before April 26, 2002.
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 March 26, 2002, No. 15.

Direction of the Central Bank of Russia No. 1126-U of March 20, 2002 on the Amendments to the Regulation of the Bank of Russia No. 67-P of January 13, 1999 on the Procedure of Carrying Out by the Central Bank of the Russian Federation of the Deposit Operations with the Resident Banks in the Currency of the Russian Federation

The Regulation of the Bank of Russia No. 67-P is provided in the new wording taking into account the earlier introduced amendments. The Regulation defines the procedure of accounting work for deposit operations in the banks and the Central Bank using the "cash" method and the method of "accrued payments".

Direction of the Central Bank of Russia No. 1124-U of March 19, 2002 on the Procedure of Work with the Documents Used by Credit Organizations before the Replacement of the Licenses for Banking Operations

Sets forth the procedure of coordination with the Department of the Licensing of Activities and Financial Rehabilitation of Credit Organizations of the Bank of Russia of the amendments to the documents of a credit organization that were used by these organizations before the replacement of the licenses for banking operations.
The specified procedure shall apply to the documents of credit organizations that were received for consideration in the territorial institutions of the Bank of Russia after it was entered into force.
The Direction is entered into force from the moment 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 March 26, 2002, No. 15.

Letter of the Central Bank of Russia and the Ministry of Finance of the Russian Federation Nos. 1121-U, 03-07-08/1 of March 16, 25, 2002 on the Non-Application of the Telegram of the Bank of Russia and the Ministry of Finance of Russia Nos. 385 and 3-A1-136 of December 25, 1996 and December 24, 1996 Respectively

Since the uniform social tax was introduced from January 1, 2001 to replace the insurance contributions to the state social non-budgetary funds, abandons the telegram stating that the writing off on an undisputable basis of insurance contributions to the Pension Fund from the budget accounts was effected from the amounts due for payment proceeding from the resources allocated for the payment of the earnings.

Letter of the State Customs Committee of the Russian Federation and the Ministry of Taxes and Revenues of the Russian Federation No. 01-06/8937/VG-6-06/254 of March 5, 2002 on the Application of 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 Printed Periodicals

Specifies that the customs registration of the printed periodicals exported from the customs territory of the Russian Federation under the export customs regime shall be carried out without submission of the copies of invoices, forms received by the organization owning the exported commodities from the seller with the stamp of registration of the given copies in the tax bodies.

Decree of the President of the Russian Federation No. 301 of March 31, 2002 on the Draft of the Citizens of the Russian Federation for Military Service in April-June 2002 and on the Dismissal of the Draftees from the Military Service

From April 1 through June 30, 2002 arranges the draft for the military service of the citizens of the Russian Federation 18 to 27 years of age not being in the reserve and liable to military service in the amount of 161,732 persons (in October-December 2001 - 194,824 persons).
The Decree is entered into force from the day of its official publication.

Order of the Ministry of Communication of the Russian Federation No. 24 of March 15, 2002 on the Endorsement of the Procedure of Transfer and Use of Resources Obtained to Finance the Activities of the Departments of State Enforcement of Communication and Informatization in the Subjects of the Russian Federation

The procedure specifies the scheme of flow of the monetary resources obtained from deductions of organizations providing services in the sphere of communication and informatization. Organizations shall transfer the money to the Ministry of Communication of the Russian Federation on a monthly basis no later than the 20th of the subsequent month proceeding from the actual incomes obtained from services in the sphere of communication and informatization for the passed calendar month. The resources are being spent according to the estimate sheet of incomes and expenses endorsed by the Ministry. In particular, the deductions of organizations may be used by the Ministry to create the financial reserve to render financial aid to organizations of communication to train and retrain personnel, carry out inventory works and other.
Registered in the Ministry of Justice of the Russian Federation on March 27, 2002. Reg. No. 3331.

Decision of the Government of the Russian Federation No. 192 of March 29, 2002 on the Amendments to the Regulation on the Purchase, Distribution, Issue of Accommodations for Sanatoria and Resort Treatment and Rehabilitation of Employees and Members of Their Families

Sets forth the uniform length of sanatoria and resort treatment and rehabilitation in sanatoria and resort institutions - 14 to 24 days. Earlier, the length of treatment in sanatoria and resort institutions amounted to 21 to 24 days and that of rehabilitation - 18 to 21 days. Besides, the accommodations are purchased only by employers paying the uniform social tax (earlier, also the uniform imputed income tax for certain types of activities) on the basis of applications from employees in the presence of appropriate medical statements.

Decision of the Government of the Russian Federation No. 191 of March 29, 2002 on the Rest, Rehabilitation and Engagement of Children in 2002

Envisages the full or partial payment for the cost of accommodations for school age children of working citizens in child sanatoria rehabilitation year-round camps - proceeding from up to Rbl 350 per child per day for not more than 24 days of stay in the camp.

Decision of the Government of the Russian Federation No. 190 of March 29, 2002 on the Licensing of Auditing Activities

Defines the procedure of licensing of auditing activities carried out on the territory of the Russian Federation by audit organizations and independent auditors. The licensing body is the Ministry of Finance of the Russian Federation. The license is issued for 5 years.
Specifies that the licensing body shall check their activities to control observation of the license requirements and terms by the license holders, with the licensing body not being permitted to carry out more than one check of an audit organization or independent auditor within a calendar year for the same issues (reasons) except for the cases when the check is carried out pursuant to the appeals of clients and/or law enforcement bodies.
The requirement on the presence of at least five auditors holding auditor qualification certificates on the payroll of the audit organization is entered into force from September 9, 2003.
The requirements to audit organizations to carry out obligatory audit checks of bank holdings shall apply beginning with the annual reports for the year 2002.
The Decision is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 187 of March 29, 2002 on the Labour Remuneration for Citizens Engaged in Works with Chemical Weapons

Sets forth increased tariff rates, salaries, supplements to the monthly earnings (monetary subsistence) for the continuous length of service and annual award for the length of service to citizens engaged in works with chemical weapons according to the lists of productions facilities, professions and positions with hazardous working conditions permitting the benefits and compensations.

Decision of the Government of the Russian Federation No. 188 of March 29, 2002 on the Endorsement of the Lists of Production Facilities, Professions and Positions with Hazardous Working Conditions Providing for the Right of Citizens Engaged in Works with Chemical Weapons for the Benefits and Compensations

Sets forth that citizens engaged in works with chemical weapons get benefits and compensations on the basis of joint decisions of the heads of the federal bodies of executive power and the General Director of the Russian Agency for Ammunition coordinated with the Ministry of Labour of the Russian Federation proceeding form the results of certification of the workplaces with respect to the working conditions. Citizens sent to the objects storing and destroying chemical weapons to carry out works with chemical weapons shall get benefits and compensations for the actually spent time.

Letter of the Pension Fund of Russia No. MZ-09-25/2186 of March 11, 2002 on the Methodology Recommendations on the Procedure of Calculation and Payment of Insurance Contributions for Obligatory Pension Insurance

Explains the issues pertaining to the determination of the categories of insurers paying insurance contributions, object and base for calculation of insurance contributions, tariff rates of insurance contributions, as well as calculation and collection of arrears and penalties and other.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/05-1886 of March 18, 2002 on the Calculation of the Temporary Disability and Maternity Allowance

Explains that in the calculation of the temporary disability and maternity allowance at present, one should be guided by the Regulation on the procedure of providing state social insurance allowances endorsed by the Decision of the Presidium of the All-Union Central Council of Trade Unions No. 13-b of November 12, 1984.

Decision of the Constitutional Court of the Russian Federation of April 2, 2002 on the Case of Constitutionality of Individual Provisions of the Law of the Krasnoyarsk Territory on the Procedure of Recall of a Deputy of the Representative Body of the Local Government and the Law of the Koryakiya Autonomous District on the Procedure of Recall of a Deputy of the Representative Body of the Local Government, Elective Official of the Local Government in the Koryakiya Autonomous District Pursuant to the Appeals of Applicants A.G.Zlobin and Y.A.Khnayev

The Constitutional Court of the Russian Federation has recognized as not complying with the Constitution of the Russian Federation the provisions of the above Laws specifying as the grounds for recall of a deputy the "loss of confidence of the electorate" (Article 1 of the Law of the Krasnoyarsk Territory and Item 1 of Article 2 of the Law of the Koryakiya Autonomous District) because they permit to apply the recall not pertaining to particular decisions or actions (failure to act) that may be subject to or challenged by a court ruling.
The Constitutional Court of the Russian Federation also acknowledged as not complying with the Constitution of the Russian Federation the provisions of Item 1 of Article 11 of the Law of the Krasnoyarsk Territory on the procedure of recall of a deputy of the representative body of the local government pertaining to the fixing of the number of signatures necessary for collection to vote for the deputy's recall as indefinite in its essence.
As contradicting the Constitution of the Russian Federation are being recognized the provisions of Subitems "a" and "c" of Item 3 of Article 26 of the Law of the Krasnoyarsk Territory on the procedure of recall of a deputy of the representative body of the local government and the provisions of Article 37 and Item 1 of Article 39 of the Law of the Koryakiya Autonomous District on the procedure of recall of a deputy of the representative body of the local government, elective official of the local government in the Koryakiya Autonomous District because they permit to recall an elective official of the local government with the number of votes fewer than those having elected the given person.

Federal Law of the Russian Federation No. 32-FZ of March 28, 2002 on the Amendments to the Federal Law on Accounting Work

Organizations are provided with an opportunity to draw up the documents of accounting reports not only on paper, but also in the electronic form. Earlier, such opportunity was provided only for initial registration documents and accounting registers.
The organization may provide accounting reports to the user directly or hand over through a representative, send in the form of a postal dispatch with description of enclosure or transmit through telecommunication channels.
The Federal Law is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 196 of March 29, 2002 on the Invalidation of the Decision of the Government of the Russian Federation No. 993 of September 3, 1999

The invalidated Decision defined the Federal Service of Russia for Currency and Export Control as the designated body by the federal body of executive power in the sphere of export control. At present, the functions of the Federal Service of the Russian Federation for Currency and Export Control are handed over to the Ministry of Economic Development of the Russian Federation and the Ministry of Finance of the Russian Federation.

Decision of the Government of the Russian Federation No. 194 of March 29, 2002 on the Endorsement of the Regulation on the Procedure of Assigning Scientific Degrees

Sets forth the procedure of assigning scientific degrees of a professor of a chair, assistant professor of a chair, professor in a speciality and assistant professor in a speciality. Scientific degrees in the first two categories are assigned by the Ministry of Education of the Russian Federation, and for the second two categories - by the Higher Certification Commission of this Ministry. The persons getting a scientific degree receive the uniform state certificate.
The Decision also regulates the issues of acknowledgement of equivalency of the documents of assigned scientific degrees, as well as of recertification of pedagogical and scientific workers.
The Regulation is entered into force from May 15, 2002.

Decision of the Ministry of Labour of the Russian Federation No. 9 of February 12, 2002 on the Endorsement of the Typical Interindustry Instructions on Labour Safety for Retail Trade Workers

Endorses the typical instructions on labour safety for a cashier in the sales area and the control cashier, storeman, unskilled worker, commodity receiving clerk, retail seller, seller of foodstuffs and non-foodstuff commodities, seller of cookery, beer (kvas) seller and other.
The typical instructions must be used by organizations engaged in retail trade to work out labour safety instructions taking into account the working conditions in these organizations.
The instructions are entered into force from June 1, 2002.
Registered in the Ministry of Justice of the Russian Federation on March 26, 2002. Reg. No. 3329.

Regulation of the Central Bank of Russia and the State Customs Committee of the Russian Federation No. 180-P/01-100/3 of February 15, 2002 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) on the Application of the Instruction of the Bank of Russia and the State Customs Committee of Russia on the Currency Control Procedure for the Receipts from the Export of Commodities in the Russian Federation No. 86-I and No. 01-23/26541 of October 13, 1999 (Respectively)

Specifies that the drawing up of the deal certificate is arranged without submission by the exporter to the authorized bank of the permission whenever, according to the deal terms, the time of getting of the currency receipts from the export of commodities mentioned in Sections XVI (Machines, Equipment, Recording Instruments), XVII (Ground Vehicles, Vessels), XIX (Armaments and Ammunition) of the Foreign Trade Commodity Nomenclature of the Russian Federation does not exceed three years from the date when these commodities actually crossed the customs border of the Russian Federation.
The Regulation is entered into force from the moment of publication in the Herald of the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on April 1, 2002. Reg. No. 3339.

Regulation of the Central Bank of Russia and the State Customs Committee of the Russian Federation No. 179-P/01-100/2 of February 15, 2002 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) on the Currency Control Procedure for the Receipts from the Export of Commodities in the Russian Federation

Amends the procedure of drawing up of the deal certificate and the procedure of filling out the registration cards. In particular, specifies the duty of the banks to indicate information on the carried out supplies of commodities mentioned in Sections XVI, XVII, XIX of the Foreign Trade Commodity Nomenclature of the Russian Federation with the time of getting currency receipts not greater than three years, as well as information on supplies of commodities with the payments in the currency of the Russian Federation when the foreign party gets a respite for payment greater than 90 calendar days.
The Regulation is entered into force from the moment of publication in the Herald of the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on April 1, 2002. Reg. No. 3338.

Letter of the Ministry of Labour of the Russian Federation and the Social Insurance Fund of the Russian Federation Nos. 274-AP, 02-08/10-765P of April 1, 2002

Victims of industrial accidents and occupational diseases living in the regions and localities with regional coefficients get the payment for all kinds of care taking into account appropriate coefficients. If there are different regional coefficients, the one taken into account is the coefficient for the workers and employees of non-production industries in the given region or locality.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. SA-6-05/270@ of March 7, 2002 on the Restructuring of the Debt of Organizations to Non-Budgetary Funds

Organizations having obtained the right for the restructuring in December, 2001 may fix the first time limit for payment according to the schedules of redemption of the debt in the 1st quarter of 2002.
In case of the absence with the organization of the debt in insurance contributions to the state social non-budgetary funds, the organization enjoys the right for the restructuring of the debt only in accrued penalties and fines.
The amount of the debt in penalties and fines accrued by the tax bodies for the amount of the debt in insurance contributions during the year 2001 is not eligible for the restructuring.

Federal Law No. 33-FZ of March 28, 2002 on the Amendment to the Federal Law on the Use of Nuclear Power

The issues of import to the territory of the Russian Federation of foreign-made irradiated fuel assemblies are now the object of preliminary consideration of the special body whose positive statement will be used by the Government of the Russian Federation to take the decision on the import. Such body is the formed by the President of the Russian Federation special commission including on the parity basis representatives of the President of the Russian Federation, Council of the Federation, State Duma of the Federal Assembly of the Russian Federation and the Government of the Russian Federation.
The Federal Law is entered into force from the day of its official publication.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-03/113 of March 5, 2002 on the Endorsement of the Amendments to the Instruction for Filling Out the Declarations for the Value Added Tax

Endorses the amendments to the Instruction for filling out the declaration for the value added tax and declaration for the value added tax for operations subject to the 0 percent tax rate endorsed by the Order of the Ministry of Taxes and Revenues of Russia No. BG-3-03/25 of January 21, 2002 on the endorsement of the Instruction for filling out the declarations for the value added tax.
Registered in the Ministry of Justice of the Russian Federation on April 1, 2002. Reg. No. 3336.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-23/31 of January 24, 2002 on the Endorsement of the Form of the Tax Estimate (Information) on the Amounts of Incomes Paid Out to Foreign Organizations and Collected Taxes

Pursuant to Articles 289 and 310 of Chapter 25 "Profit Tax" of the Tax Code of the Russian Federation, endorses the form of the tax estimate (information) on the amounts of incomes paid out to foreign organizations and collected taxes.
Registered in the Ministry of Justice of the Russian Federation on April 1, 2002. Reg. No. 3340.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-17/07 of March 13, 2002 on the Use of Cash Registers

The Ministry of Finance of the Russian Federation expresses a different position as compared to the one of the Ministry of Taxes and Revenues of the Russian Federation pertaining to the obligatory use of cash registers in payments using bank cards. According to the Ministry of Finance of the Russian Federation, the legislation regulating cashless payments in the Russian Federation does not envisage the use of cash registers in payments with the population using bank cards. Therefore, the actions of the tax bodies pertaining to the obligatory use of cash registers in payments using bank cards are not legitimate.

Decision of the Government of the Russian Federation No. 210 of April 2, 2002 on the Endorsement of the List of Strategic Types of Mineral Resources Information of Which Comprises the State Secret

Information comprising the state secret includes, in particular, the one on the balance reserves of oil, gas, nickel, cobalt, lithium, especially pure quartz raw materials and other.

Decision of the Government of the Russian Federation No. 208 of April 2, 2002 on the Amendments to the Decision of the Government of the Russian Federation No. 727 of October 15, 2001 on the Procedure of Providing Allowances in Obligatory State Social Insurance to the Convicts Engaged in Paid Labour

Specifies that the amount of the temporary disability allowance for the mentioned persons for the full calendar month may not exceed the maximum amount of this allowance specified in the federal law. At present, the maximum amount of the temporary disability allowance for the full calendar month may not be greater than Rbl 11,700. Earlier, the amount of the allowance could not be greater than 85 amounts of the minimum labour remuneration.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-23/128 of March 12, 2002 on the Endorsement of the Form of Estimate of the Property Tax and the Average Annual Cost of the Property of a Foreign Organization

Endorses the new forms of estimates of the property tax and the average annual cost of the property of a foreign organization. The payers of the property tax shall submit to the tax bodies at the place of location of the property the estimate of the property tax and the average annual cost of the property before the 30th of the month following the reported quarter, and for the annual estimate- within the time limits specified for the submission of the declaration of incomes.
If a foreign legal entity does not carry out any activities in the Russian Federation, but is a payer of the tax because of the available property in the Russian Federation, the estimate of the property tax and the average annual cost of the property is submitted to the tax body at the place of location of this property no later than on March 31 of the year following the expired reported year.
Registered in the Ministry of Justice of the Russian Federation on April 1, 2002. Reg. No. 3337.

Regulation of the Ministry of Finance of the Russian Federation and the Pension Fund of Russia Nos. 17n, MZ-03-25/2237 of March 12, 2002 on the Procedure of Transfer in 2002 of the Resources of the Uniform Social Tax Entered in the Federal Budget and Allocated to the Budget of the Pension Fund of the Russian Federation to Finance the Payments of the Basic Part of the Labour Pension

According to the endorsed procedure, the financing of the expenses to pay out the basic part of the labour pension is carried out at the expense of the resources of the federal budget on the basis of the summary budget list of expenses of the federal budget for the year 2002. The transfer of the resources of the uniform social tax to the budget of the Pension Fund of the Russian Federation is arranged on the decade basis within one or two days from the submission to the Department of the Social Sphere and Science of the Ministry of Finance of the Russian Federation by the Federal Treasury Directorate of the Ministry of Finance of the Russian Federation of information on the received resources.
Registered in the Ministry of Justice of the Russian Federation on April 3, 2002. Reg. No. 3343.

Decision of the Government of the Russian Federation No. 211 of April 2, 2002 on the Endorsement of the Regulation on the Committee of the Russian Federation for Financial Monitoring

The Committee of the Russian Federation for Financial Monitoring is the federal body of executive power in charge of the countermeasures against 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 is subordinate to the Ministry of Finance of the Russian Federation.
The Committee for Financial Monitoring of Russia shall control execution by legal entities and natural persons of the requirements of the legislation of the Russian Federation on the countermeasures against legalization (laundering) of incomes obtained in a criminal way inasmuch as they pertain to the observation of the procedure of registration, storage and submission of information on operations (deals) with monetary resources or other property subject to obligatory control, as well as organization of internal control. The Committee shall reveal the signs showing that the operation (deal) with the monetary resources or other property pertains to the legalization (laundering) of incomes obtained in a criminal way. In the presence of sufficient reasons, the Committee shall send appropriate information to the law enforcement bodies according to their sphere of reference.
The Committee for Financial Monitoring of Russia and its territorial bodies are authorised to request information necessary to execute their functions from organizations carrying out operations (deals) with monetary resources or other property.

Order of the Government of the Russian Federation No. 425-r of April 4, 2002

To ensure state regulation of prices for medicines, endorses the list of vital and most important medicines. The list includes anaesthetics, analgesics, antiseptics, vitamins, minerals, means of treating allergic diseases, agents affecting blood, respiratory organs, central nervous system and other.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. VG-6-02/392@ of April 1, 2002

Explains the issues of the monthly advance payment of the profit tax due before April 15, 2002. Since the tax declarations confirming the amount of the quarterly advance payment for the first quarter of 2002 are submitted by the taxpayers to the tax bodies no later than within 30 days from the end of the reporting period, they would not be presented to the tax bodies by April 15. The taxpayers shall pay the monthly advance payment (due before April 15) proceeding from one third of the amount of the profit tax calculated according to the requirements of Chapter 25 of the Tax Code of the Russian Federation on the basis of their operative data on incomes and expenses for the first quarter of 2002.

Decision of the Government of the Russian Federation No. 216 of April 4, 2002 on the Procedure of Fixing the Limiting Margin of the Fluctuation of the Market Price for the Works (Services) in the Development of the Natural Resources

Fixes the procedure of determination of the limiting margin of fluctuation of the market price of works (services) in the development of the natural resources pertaining to geological investigation of the mineral resources, surveys and preparatory works. Expenses for the purchase of the mentioned works (services), as well as expenses for independent works in the development of the natural resources, are taken into account in the determination of the profit tax at the actual cost but may not be greater than their market value taking into account the limiting fluctuation margin.
The limiting fluctuation margin must not be greater than 20% of the market price of the appropriate works (services) determined for individual types of natural resources.

Decision of the Government of the Russian Federation No. 214 of April 4, 2002 on the Endorsement of the Regulation on the State Expert Evaluation of the Land Planning Documentation

The expert evaluation is carried out at the decision of the bodies of state power, bodies of local government or at the initiative of interested persons to ensure the correspondence of the land planning documentation to initial data, technical conditions and requirements of land planning.
The Federal Service of the Land Cadastre of Russia and its territorial bodies shall carry out expert evaluation of the documentation in land planning issues worked out in compliance with the decisions of the bodies of state power, documentation pertaining to the federally owned lands, as well as the general land planning scheme of the territory of the Russian Federation.
The time limits of the expert evaluation is fixed taking into account the volume and type of the documentation presented for the expert evaluation and amounts to 1 month as a rule, however, it may be extended to 3 months if necessary.

Regulation of the Central Bank of Russia No. 186-P of March 19, 2002 on the Monitoring of Enterprises to Be Carried Out by the Bank of Russia

To analyse and forecast the condition of the economy of the Russian Federation on the whole and for the regions, the Bank of Russia shall carry out monitoring of enterprises by arranging surveys of the changes in the market situation, investment activity and financial standing of the enterprises, as well as the systematisation and analysis of obtained information. The monitoring shall be carried out in the form of regular selective surveys using questionnaire polls. The basis of the selection is the unrepeated, random (mechanical) sampling. Participation of enterprises in the monitoring shall be arranged on the voluntary basis.
The Regulation is entered into force from the moment of publication in the Herald of the Bank of Russia.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. SA-6-05/415@ of April 4, 2002 on the Uniform Social Tax

Payments and rewards in the form of full or partial payment for the commodities (works, services, property or other rights) intended for an employee natural person or members of his family, including communal services, foodstuffs, leisure, study in their interests, payment for insurance contributions under voluntary insurance contracts, are not to be included in the taxable base in the calculation of the uniform social tax if they are not qualified by the taxpayer organizations as expenses reducing the taxable base of the profit tax of organizations.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. VG-6-02/401/01-MM-17 of April 2, 2002 on the Procedure of Determination of the Taxable Base and Calculation of the Profit Tax in Compliance with the Provisions of Article 10 of the Federal Law No. 110-FZ of August 6, 2001

Explains the issues of the time limits for calculation and transfer of the quarterly advance payments of the profit tax of the "transient period" taxable base.
In particular, explains that Sheets 12 and 13 are not filled out and not submitted when presenting the tax declaration for the profit tax of organizations for the first reporting period of the year 2002.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. SA-6-05/394@ of April 1, 2002 on the Application of the Codes of the Types of Documents Identifying the Taxpayer

Conveys the codes of the types of documents identifying the taxpayer to be used as guidance when filling out the declarations for the uniform social tax, excise duty taxes, as well as the forms of estimates of advance payments for the uniform social tax for the persons paying out money to natural persons.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-24/18 of March 21, 2002

Explains that the licensing applies to activities of printing enterprises or other enterprises with printing facilities engaged in the printing of strict reporting forms the printed image of which (as well as the paper, paints, etc.) contains elements of protection. The procedure of obtaining the license is fixed in the Regulation on the procedure and terms of issue of licenses for production and import to the territory of the Russian Federation of the blank forms of securities endorsed by the Letter of the Ministry of Finance of the Russian Federation No. 05-01-04 of September 17, 1992. The Regulation remains in effect inasmuch as it does not contradict the new Law on the licensing of individual types of activities.
The printing activities, activities in the making of strict reporting forms (without protection against forgery) and activities in the sales of the mentioned blank forms is not subject to licensing.

Report of the State Statistics Committee of the Russian Federation

Beginning with April 2002, the State Statistics Committee of the Russian Federation stops publishing the inflation index used to index the cost of fixed assets and other property of enterprises at sale (IRIP) to determine the taxable profit.
The given measure is stipulated by the changing from January 1, 2002 of the procedure of determination of the taxable base in the calculation of the profit tax, including the sale of fixed assets and other property of enterprises.
The text of the Report is published in Rossiyskaya Gazeta on April 5, 2002, No. 61.

Federal Law No. 35-FZ of April 8, 2002 on the Execution of the Budget of the Pension Fund of the Russian Federation for the Year 2000

Endorses the report of execution of the budget of the Pension Fund of the Russian Federation for the year 2000 with incomes amounting to Rbl 439,378.02 million and expenses amounting to Rbl 341,056.16 million.
The Federal Law is entered into force from the day of its publication.

Federal Law No. 34-FZ of April 8, 2002 on the Amendments to Article 6 of the Federal Law on Additional Guarantees of Social Protection to Orphan Children and Children Left without Parental Support

Removes the dual interpretation of the norm of the Law envisaging clothing, footwear, soft utensils and lumpsum monetary allowance for the leavers of institutions of the primary and secondary general education and institutions of higher professional education out of orphan children and children left without parental support.
The omission of the phrase "in case of employment at enterprises, in institutions and organizations of all forms of ownership" will permit the administration of the educational institution to make payments and provide other support to the young without any conditions and restrictions. With the earlier norm being in effect, it was impossible to pay out the money and hand out the clothing available for the student in case of the draft in the Armed Forces, maternity leave. The rule does not apply to persons continuing day-time study in institutions of professional education.
The Federal Law is entered into force from the day of its official publication.

Decree of the President of the Russian Federation No. 311 of April 3, 2002 on the Invalidation of Some of the Decrees of the President of the Russian Federation Pertaining to Taxation Issues

Invalidates a number of Decrees of the President of the Russian Federation pertaining to taxation issues. In particular, invalidates the Decrees No. 2118 of December 7, 1993 on the taxation of the sales of land plots and other operations with land and No. 2204 of December 20, 1994 on the implementation of the legal proceedings in the payments under obligations for supplies of commodities (carrying out works or rendering services)
The Decree is entered into force from the day of signing.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-05/150 of March 27, 2002 on the Amendments to the Order of the Ministry of Taxes and Revenues of Russia No. BG-3-05/49 of February 1, 2002

Changes the procedure of filling out the estimate of advance payment for the uniform social tax by organizations enjoying tax exemptions. The changes are of technical nature and pertain to the indication of the tax rates in the estimate columns.
Registered in the Ministry of Justice of the Russian Federation on April 5, 2002. Reg. No. 3349.

Direction of the Central Bank of Russia No. 1131-U of April 5, 2002 on the Non-Application on the Territory of the Russian Federation of Some of the Normative Acts of the State Bank of the USSR

Invalidates on the territory of the Russian Federation the Letters of the State Bank of the USSR regulating the issues of crediting of scientific and technical produces, material reserves and production expenses.
The Direction is entered into force from the day of publication in the Herald of the Bank of Russia.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. AS-6-21/337 of March 22, 2002 on the Methodology Directions on the Tax Control over the Payers of the Tax on Extraction of Mineral Resources

The Methodology Directions define the principles of organization of tax control over the payers of the tax on extraction of mineral resources to be applied in the cameral and on-site tax checks of organizations and independent entrepreneurs recognized as taxpayers. The procedure of carrying out the checks applies to the checks of foreign organizations engaged in activities in extraction of mineral resources through a permanent representation and foreign natural persons engaged in entrepreneurial activities in extraction of mineral resources.

Letter of the Ministry for Antimonopoly Policy of the Russian Federation No. AK/2362 of February 18, 2002 on the Procedure of Obtaining Consent of Antimonopoly Bodies

Credit organizations regardless of the amount of their registered capital must apply to the Ministry for Antimonopoly Policy of the Russian Federation requesting preliminary consent to conclude the following deals: purchase by legal entities or a natural person (group of persons) of the right permitting to define the terms of carrying out entrepreneurial activities by the credit organization; creation of a credit organization; merger and incorporation of credit organizations; changing the amount of the registered capital.

Decision of the Government of the Russian Federation No. 226 of April 2, 2002 on the Pricing for Electric and Thermal Power

Defines the main principles and methods of forming and regulation of tariff rates (prices) for electric and thermal power, as well as payment for the respective services. In particular, defines the pricing procedure at the wholesale and retail trade (consumer) markets, specifies the requirements to the activities of regulating bodies. When the tariff rates (prices) are being fixed, organizations engaged in the regulated activities get compensation for economically substantiated expenses for produced output (services) and obtained profit.
The Decision also endorses the Rules of state regulation and application of tariff rates (prices) for electric and thermal power in the Russian Federation. The Rules define the grounds and procedure for fixing (revision) of tariff rates (prices) in the power supply industry.

Decision of the Federal Commission for Securities Market No. 5/ps of March 21, 2002 on the Procedure of Calculation of Own Resources of the Managing Company of Investment Funds, Shared Investment Funds and Non-State Pension Funds

The amount of own resources of the managing company is determined as a result of separation of the accounting balance "Capital and Reserves" less non-material assets at residual cost, unfinished construction, cost of financial investments in affiliated and dependent companies, promissory notes, receivables and other.
Registered in the Ministry of Justice of the Russian Federation on April 8, 2002. Reg. No. 3355.

Direction of the Central Bank of Russia No. 1134-U of April 8, 2002 on the Amendments to the Direction of the Bank of Russia No. 842-U of October 3, 2000 on the Entering into Force of Individual Normative Documents of the Bank of Russia Regulating the Granting of Credits to Banks Backed with Collateral and Guarantees

The interest rate for the credits of the Bank of Russia backed with promissory notes of organizations of the sphere of material production and bank guarantees is fixed to amount to 12.5% annual. Earlier, the interest rate for the credits of the Bank of Russia amounted to 0.5 of the rate of refinancing.
The Direction is to be published in the Herald of the Bank of Russia and is entered into force from the moment of signing.

Order of the Ministry of Taxes and Revenues of the Russian Federation No. BG-3-32/169 of April 2, 2002 on the Endorsement of the Procedure of Submission of the Tax Declaration in the Electronic Form Via Telecommunication Channels

Defines the general principles of organization of information exchange when the taxpayers submit the tax declaration in the electronic form via telecommunication channels. The submission of the tax declaration in the electronic form is arranged at the taxpayer desire in case of availability with the tax body of technical opportunities to receive it and process. The submission of the tax declaration in the electronic form is arranged through a special communication operator rendering services to the taxpayer. The day of submission of the tax declaration in the electronic form is considered to be the day of its sending. If the tax declaration is submitted in the electronic form, the taxpayer may apply to the tax body at the place of registration with request to get the extract of execution of tax obligations to the budget.

Decision of the State Construction Committee of the Russian Federation No. 16 of April 8, 2002 on the Measures to Switch Over to the New Normative Estimate Base of Pricing in Construction

The switchover to the new normative estimate base of pricing in construction must be carried out before January 1, 2003. During the transient period, it is permitted to use estimate normatives of the basic level of prices of 1991 (1984) for payments for the works under the contracts for construction, reconstruction, expansion, technical modernization and capital repair concluded before the entering into force of the Decision. Beginning with January 1, 2003, the Directorate of State Expert Evaluation of the State Construction Committee of the Russian Federation shall accept for consideration design estimate documentation for the new construction objects compiled on the basis of the new normative estimate base.

Telegram of the Central Bank of Russia No. 1133-U of April 8, 2002

Beginning with April 9, 2002, the rate of refinancing (bank rate) of the Bank of Russia is reduced to amount to 23% annual. Earlier, (from November 4, 2000), the bank rate amounted to 25%.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. 27-0-10/44-M033 of March 28, 2002

On March 22, 2002, the Russian Academy of Internet awarded a bonus to the official site of the Ministry of Taxes and Revenues of the Russian Federation www.nalog.ru in the "Bodies of Power and Local Government" nomination. The Ministry of Taxes and Revenues of the Russian Federation expresses gratitude to Garant company for the contribution to the maintenance and contents of the site. Owing to Garant company, they created an information resource aimed at providing each visitor with a full, open and constantly revised information on the tax legislation.

Letter of the Ministry of Taxes and Revenues of the Russian Federation No. BG-6-15/326 of March 21, 2002 on Some Issues of Implementation of the Federal Law on the State Pension Support in the Russian Federation

Conveys refined forms of the applications for the length-of-service pension to a state federal servant, certificate of the amount of his average monthly earnings and the certificate of the periods of service included in the length of state service.

Order of the Government of the Russian Federation No. 454-r of April 2, 2002

Recognizes it necessary to stop the participation of the federal state unitary enterprises and institutions in the registered capitals of credit organizations. The stocks and shares of registered capitals of credit organizations found in their economic management and operative control are to be transferred to the property of the Russian Federation no later than July 1, 2002.
An exception is made for the stocks and shares in operative control of the federal state enterprises and institutions with the stock-holder (participant) rights implemented on behalf of the Russian Federation on the basis of the decisions of the Government of the Russian Federation.

Order of the Ministry of Public Health of the Russian Federation No. 106 of April 1, 2002 on the Amendments to the Order of the Ministry of Public Health and Medical Industry of Russia No. 325 of August 20, 1996

The changes are introduced in the contents of the car first aid kit. It should not contain sodium sulfacyl solution and activated charcoal in tablets. The Order also specifies the amount of haemostatic tourniquets and intestinal disinfectants.
Registered in the Ministry of Justice of the Russian Federation on April 5, 2002. Reg. No. 3348.

Report of the State Statistics Committee of the Russian Federation

Consumer price index for the whole of the Russian Federation for the 1st quarter of 2002 amounted to 105.4% (104.1% for the 4th quarter of 2001).
Consumer price index (without nonmandatory commodities and services) calculated in compliance with the Law of the Russian Federation on the indexing of the monetary incomes and savings of the citizens in the RSFSR amounted to 105.9% in the 1st quarter of 2002 (104.3% in the 4th quarter of 2001).

Decision of the Constitutional Court of the Russian Federation of April 12, 2002 on the Case of Constitutionality of Provisions of Articles 13 and 14 of the Federal Law on the General Principles of Organization of Legislation (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation Pursuant to the Appeal of Citizen A.P.Bykov, As Well As Requests of the Supreme Court of the Russian Federation and the Legislative Assembly of the Krasnoyarsk Territory

The Constitutional Court of the Russian Federation recognized as not complying with the Constitution of the Russian Federation the provisions of Items 1, 2 and 3 of Article 13 and Items 1, 2 and 4 of Article 14 of the Federal Law on the general principles of organization of legislative (representative) and executive bodies of state power of the subjects of the Russian Federation inasmuch as they prohibit to sue a deputy and carry out criminal and administrative procedural measures without the consent of the legislative (representative) body of state power of the subject of the Russian Federation.
Provision of Item 4 of Article 13 stating that if there is a suit against a deputy envisaging a criminal or administrative responsibility imposed by a court for the actions not pertaining to execution of his authority, such case may not be handed over to the court without the consent of the legislative (representative) body of state power of the subject of the Russian Federation after the preliminary investigation, as well as the provision of Item 3 of Article 14 used as the basis by the Prosecutor of the subject of the Russian Federation to make a presentation to the legislative (representative) body of state power of the subject of the Russian Federation to obtain such consent, are also recognized as not complying with the Constitution of the Russian Federation.
Provision of Item 1 of Article 13 stating that the deputy of the legislative (representative) body of state power of the subject of the Russian Federation enjoys immunity within the whole period of his authority is recognized as complying with the Constitution of the Russian Federation because it secures the principle of parliamentary immunity as a guarantee of free execution of the deputy's authority. Also complying with the Constitution of the Russian Federation are recognized the provisions of Item 5 of Article 13 not permitting to sue a deputy for the expressed opinion, position during the vote and other actions pertaining to the deputy's status, including the period after expiry of his authority, except for the cases of public insults, slander or other violations on his part envisaging responsibility under the federal law.
The Federal Assembly of the Russian Federation must amend the appropriate legislative acts to regulate the procedural guarantees pertaining to criminal and administrative responsibility of the deputies of legislative (representative) bodies of state power of the subjects of the Russian Federation imposed by a court in compliance with the requirements of the Constitution of the Russian Federation.
The Decision is entered into force immediately after the annunciation.

Federal Law No. 36-FZ of April 11, 2002 on the Amendments to Articles 7 and 8 of the Federal Law on the State Registration of the Rights for Immovable Property and Deals with It

The list of persons that may have access to information on the presence or absence of registration and the contents of the documents of title is extended to include the Chairman of the Counting Chamber of the Russian Federation, his Deputy and auditors of the Counting Chamber of the Russian Federation, thus ensuring the strengthening of the state control of the Counting Chamber of the Russian Federation over the use of state property.
The Federal Law is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 232 of April 12, 2002 on the Creation of the Commission for Organization of the All-Russia Population Census of 2002 in the Federal Districts

Endorses the model regulation on the Commission for Organization of the All-Russia Population Census in the Federal District. The Commission shall be headed by two co-chairmen - the Deputy of the Plenipotentiary Representative of the President of the Russian Federation in the Federal District and the Deputy Chairman of the State Statistics Committee of the Russian Federation. The Commission shall control the implementation of the plan of works to prepare and carry out the population census.

Decision of the Government of the Russian Federation No. 233 of April 12, 2002 on the Procedure of Defining the Degree of Protection of the Census Sheets and Other Documents of the All-Russia Population Census of 2002

Specifies that the degree of protection of the blank forms of the census sheets shall be defined by the State Statistics Committee of the Russian Federation together with the Federal Agency of Governmental Information and Communication in coordination with the Ministry of Finance of the Russian Federation and interested organizations taking into account the need for special chemical protection of the paper.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-16/51 of April 3, 2002

Informs that the Order of the Ministry of Finance of the Russian Federation No. 4n of January 13, 2000 did not endorse the typical forms of accounting reports. It contains only the form specimens which the organizations may use to work out their own forms of accounting reports.
When disclosing information in accounting reports on financial investments of the organization proceeding from the significance of information on the types of purchased securities, it defines independently the necessary descriptions directly in the form of the reports or the method of disclosing of information on financial investments in the explanations to the accounting reports.

Decision of the Government of the Russian Federation No. 240 of April 15, 2002 on the Procedure of Organization of Measures to Prevent and Eliminate the Spills of Oil and Oil Products on the Territory of the Russian Federation

Specifies the requirements to the organization of measures to prevent and eliminate the spills of oil and oil products aimed to reduce their negative impact on the life of population and the natural environment. Organizations incorporating hazardous industrial objects must work out the plant of prevention and elimination of spills of oil and oil products. The organizations must also create divisions for elimination of spills of oil and oil products, carry out their certification, outfit them with special technical means or conclude contracts with professional rescue formations (services). Besides, the mentioned organizations must have financial and material reserves for localization and elimination of the spills of oil and oil products.

Decision of the Government of the Russian Federation No. 231 of April 12, 2002 on the Organization of the All-Russia Population Census in 2002

The census will be carried out from October 9 through 16, 2002 on the territory of the Russian Federation except for the remote and hard-to-access territories which have other time limits. Executive bodies of power are ordered to implement various measures pertaining to the census.

Decision of the Federal Commission for Securities Market No. 7/ps of March 22, 2002 on the Procedure of Permitting for Circulation outside the Russian Federation of Emission Securities of Issuers Registered in the Russian Federation Not Intended for Distribution through Foreign Organizers of Trade at Securities Market

Emission securities of Russian issuers are permitted for circulation outside the Russian Federation without restrictions except for the cases of distribution through foreign organizers of trade at securities market or other organizations engaged in activities contributing directly to conclusion of civil deals with securities, as well as distribution in the form of securities of foreign issuers in compliance with the foreign law and certifying the rights for emission securities of Russian issuers. The given rule does not apply to state and municipal securities.
Registered in the Ministry of Justice of the Russian Federation on April 12, 2002. Reg. No. 3361.

Order of the Ministry of Labour of the Russian Federation and the Ministry of Finance of the Russian Federation Nos. 57, 21n of March 25, 2002 on the Endorsement of the Regulation on the Financing of Measures to Aid Population Employment and Social Support to Unemployed Citizens at the Expense of the Federal Budget

Defines the procedure of financing at the expense of the federal budget of measures to aid employment of population of the Russian Federation, professional training and professional orientation of unemployed citizens. The spending of the resources is envisaged, in particular, for the paying out of the unemployment allowances and supplements to them, stipends during the periods of professional training and professional development and other. The payments are effected through the branches of the Savings Bank of the Russian Federation or post offices.
Registered in the Ministry of Justice of the Russian Federation on April 15, 2002. Reg. No. 3365.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-05/153 of March 28, 2002 on the Endorsement of the Estimate Form for Advance Payments of Insurance Contributions for Obligatory Pension Insurance and the Procedure for Filling It Out

Endorses the estimate form for advance payments of insurance contributions for obligatory pension insurance for the persons paying out money to natural persons: organizations; independent entrepreneurs; natural persons not recognized as independent entrepreneurs, as well as the procedure for filling it out. The estimate form is submitted no later than on the 20th of the month following the reported period.
Registered in the Ministry of Justice of the Russian Federation on April 15, 2002. Reg. No. 3363.

Order of the Ministry of Taxation of Russia No. BG-3-05/173 of April 3, 2002 on the Endorsement of the Form of the Certificate of the Amounts of the Uniform Social Tax Accrued and Paid Out for the Past Tax Period by the Board of Lawyers (Its Institution) for a Lawyer

Endorses the form of the certificate of the amounts of the uniform social tax accrued and paid out for the past tax period by the Board of Lawyers (its institution) for a lawyer. The certificate is submitted by the lawyer no later than on April 30 of the year following the reported tax period.

Order of the State Customs Committee of the Russian Federation No. 245 of March 15, 2002 on the Amendments to the Order of the State Customs Committee of Russia No. 1230 of December 28, 2000

Refines the procedure of selling excise duty stamps to importers of alcoholic products where it pertains to the submission to the authorized customs body of the copies of licenses for the import, storage and shipment of these products. Institutes the duty of the importer to submit, when receiving the stamps, to the authorized customs body the original and the importer-certified copy of such license issued by the Ministry of Taxation of the Russian Federation and registered by this tax body. Also endorses the new form of the application for the purchase of excise duty stamps.
Registered in the Ministry of Justice of the Russian Federation on April 16, 2002. Reg. No. 3377.

Order of the Ministry of Internal Affairs of the Russian Federation No. 282 of March 28, 2002 on the State Registration Plates for Transport Vehicles

Endorses the new list of digital codes of the subjects of the Russian Federation used on the state registration plates for transport vehicles and other special products necessary permitting the access of transport vehicles and their drivers. Also endorses the new list of digital codes used on the registration plates of transport vehicles of the employees of diplomatic representation offices, consular institutions, international (interstate) organizations accredited in the Ministry of Foreign Affairs of the Russian Federation.
Officers of the State Traffic Inspection of the Ministry of Internal Affairs of the Russian Federation will carry out work to reveal the facts of operation of transport vehicles with non-standard or illegible registration plates, as well as registration plates issued in violation of the requirements of the traffic rules of the Russian Federation.
Registered in the Ministry of Justice of the Russian Federation on April 16, 2002. Reg. No. 3374.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-05/172 of April 3, 2002 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-07/456 of December 26, 2000

Changes the form of the tax declaration for independent entrepreneurs (including those using the simplified system of taxation), tribal, family communities of the small peoples of the North engaged in traditional economies, peasant (farmers') enterprises for the uniform social tax (contribution) and the Instruction for filling it out. The changes pertain to the procedure of filling out the advance payment estimate beginning with the year 2002.
Registered in the Ministry of Justice of the Russian Federation on April 16, 2002. Reg. No. 3373.

Order of the State Customs Committee of the Russian Federation No. 346 of April 9, 2002 on the Amendments to the Order of the State Customs Committee of Russia No. 1219 of December 27, 2000

Removes individual items form the lists of sea and railway points of transfer and customs bodies carrying out customs registration of exported waste and scrap of non-ferrous and ferrous metals.
The Order is entered into force 30 days after the its official publication. The text of the Order is published in Rossiyskaya Gazeta on April 18, 2002, No. 70.
Registered in the Ministry of Justice of the Russian Federation on April 16, 2002. Reg. No. 3369.

Order of the State Customs Committee of the Russian Federation and the Ministry of Finance of the Russian Federation No. 167/9n of February 20, 2002 on the Endorsement of the Procedure of Interaction of the State Customs Committee of the Russian Federation and the Ministry of Finance of the Russian Federation in the Recognizing as Desperate for Collection and Writing Off of Arrears and Debts in Penalties for the Federal Taxes Due for Payment because of the Moving of Commodities across the Customs Border of the Russian Federation

Specifies the procedure of interaction of the State Customs Committee of the Russian Federation and the Ministry of Finance of the Russian Federation in the acknowledging as desperate for collection and writing off of the arrears and debts in penalties for the federal taxes due for payment because of the moving of commodities across the customs border. The decision of the State Customs Committee of the Russian Federation on the acknowledging as desperate for collection and writing off of arrears and debts in penalties for the federal taxes due for payment because of the moving of commodities across the customs border of the Russian Federation of a legal entity or natural person in the amount of Rbl 20 million and more is to be coordinated with the Ministry of Finance of the Russian Federation.
Registered in the Ministry of Justice of the Russian Federation on April 15, 2002. Reg. No. 3366.

Decision of the Social Insurance Fund of the Russian Federation No. 26 of March 19, 2002 on the Endorsement of the Procedure of Covering in 2002 at the Expense of the Resources of the Obligatory Social Insurance against Industrial Accidents and Occupational Diseases of Expenses Pertaining to the Travel of the Victim to Get Individual Types of Medical, Social Rehabilitation, As Well As When He Is Sent by the Fund for Recertification to the Institution of Medical and Social Expert Evaluation and to Solve Expert Issues of the Occupational Nature of the Disease

Executive bodies of the Social Insurance Fund of the Russian Federation shall cover the expenses pertaining to the travel of the victims of industrial accidents and occupational diseases to get the listed types of medical and social rehabilitation. The payment for the expenses pertaining to the travel of the victim is effected at his application on the basis of the order of the executive body of the Social Insurance Fund of the Russian Federation and the travel documents confirming the suffered expenses.
The procedure shall apply in cases of travel of the victims to get individual types of medical, social rehabilitation, recertification and solving of expert issues of the occupational nature of the disease after January 1, 2002.
Registered in the Ministry of Justice of the Russian Federation on April 9, 2002. Reg. No. 3357.

Decision of the Social Insurance Fund of the Russian Federation No. 28 of March 19, 2002 on the Procedure of Organization of Work to Grant Respites and Extension Schedules for the Advance Payment for the Uniform Social Tax Inasmuch As It Pertains to the Amount Transferred to the Social Insurance Fund of the Russian Federation

The respite or extension schedule is granted by the executive bodies of the Fund for the amount of the advance payment less the amount of expenses made by the taxpayer for the purposes of state social insurance. The Decision provides the forms of the documents submitted by the taxpayer to the executive body of the Fund at the place of registration to get the respite or extension schedule.
Registered in the Ministry of Justice of the Russian Federation on April 8, 2002. Reg. No. 3354.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/122 of March 11, 2002 on the Amendments to the Instruction of the State Tax Service of the Russian Federation No. 50 of August 28, 1998 on the Procedure of Calculation and Payment to the Budget of the Gambling Tax

The amendments are introduced pursuant to the entering into force of the Federal Law No. 8-FZ of February 12, 2001 on the amendments to the Federal Law on the gambling tax. The Order specifies, in particular, that the object of taxation includes all of the gaming tables (the earlier provisions isolated the gaming tables intended for the games of chance where the gambling institution takes part through its representatives as a party and organizer and/or observer). The minimum amounts of the tax rates are being brought in compliance with the Law. The Order also coveys the new estimate from for the gambling tax and the procedure for filling it out.
Registered in the Ministry of Justice of the Russian Federation on April 8, 2002. Reg. No. 3353.

Letter of the Ministry of Taxation of the Russian Federation No. FS-6-26/360 of March 27, 2002 "Information Exchange"

Conveys the list of foreign countries that do not have agreements on avoidance of double taxation with the Russian Federation, as well as information on off-shore zones

Letter of the Ministry of Taxation of the Russian Federation No. VG-6-23/356 of March 26, 2002 on the Order of the Ministry of Taxation of Russia No. BG-3-23/13 of January 15, 2002

Explains that the forms of applications of a foreign organization to return the amounts of taxes collected from the source in the Russian Federation may be used with the running translation into the foreign language.

Message of President V.V.Putin to the Federal Assembly of the Russian Federation "Russia Must Be Strong and Competitive"

The raising of the living standards of the people, democratic development of Russia, the building of the civilized market and legal state are recognized as the priority goals of the further development of the state. To achieve these goals, the Federal Assembly is suggested to preserve the 13% income tax rate from natural persons; adopt a three-years-long moratorium for the checks and inspections of small enterprises; hand over the endorsement of the budgets of state monopolies to the Government; hand over to the plenipotentiary representatives of the President of the Russian Federation in the federal districts the federal functions of financial control and personnel management policy. There are also suggestions to reform the management system of the state, economy, entrepreneurial activities, foreign policy, systems of federal and local government, housing and communal complex, judicial system, natural monopolies. It is emphasized, in particular, that the 3.5% growth of the economy forecasted by the Governmen t shows that the Cabinet of Ministers is not ready for ambitious goals.

Order of the State Customs Committee of the Russian Federation No. 315 of April 3, 2002 on the Places of Customs Registration of Motor Oils

Lists the customs bodies in charge of the customs registration of the motor oils classified under Headings 2710 19 810 0, 3403 19 100 0, 3403 19 910 0, 3403 99 100 0 of the Foreign Trade Commodity Nomenclature of the Russian Federation and imported to the territory of the Russian Federation by highway and railway transport for recipients in Moscow and the Moscow Province.
The Order is entered into force thirty days after the day of official publication.
Registered in the Ministry of Justice of the Russian Federation on April 17, 2002. Reg. No. 3382.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-23/118 of March 7, 2002 on the Endorsement of the Instruction for Filling Out the Tax Declaration for the Profit Tax from a Foreign Organization

Sets forth the procedure of filling out the tax declaration for the profit tax from a foreign organization for the results of activities carried out by this organization in the Russian Federation in the reported (tax) period. The form of the tax declaration for the profit tax from a foreign organization was endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-23/568 of December 25, 2001.
Registered in the Ministry of Justice of the Russian Federation on April 15, 2002. Reg. No. 3368.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/170 of April 2, 2002 on the Endorsement of the Methodology Recommendations for Application of Chapter 26 "Tax on Extraction of Mineral Resources" of the Tax Code of the Russian Federation

Methodology Recommendations are intended for application by the Ministry of Taxation of the Russian Federation and its territorial bodies in charge of control over observation of the legislation on taxation, correctness of calculation, payment in due time and in full amount of the tax on extraction of mineral resources and are issued for the purposes of uniform application by the tax bodies of the norms of Chapter 26 of the Tax Code of the Russian Federation. The Methodology Recommendations do not apply to the particulars of calculation and payment of the tax when fulfilling product-sharing agreements.

Letter of the Ministry of Taxation of the Russian Federation No. 02-2-10/6-8951 of January 29, 2002 on the Tax Profit

Entertainment expenses effected by non-commercial organizations at the expense of the tied receipts from the registered activities may not be included in other expenses pertaining to production and sales.

Letter of the Ministry of Taxation of the Russian Federation No. ShS-6-14/967 of December 21, 2001 on the Procedure of Application of the Federal Law No. 134-FZ of August 8, 2001 on the Protection of the Rights of Legal Entities and Independent Entrepreneurs during State Control (Enforcement) Measures

Substantiates the position stating that the mentioned Law does not apply to control measures carried out by the tax bodies to check observation by organizations and independent entrepreneurs of the legislation on the use of cash registers in monetary payment with the population. This Law does not apply to relations emerging when the tax bodies carry out control over observation of the legislation in the sphere of production and circulation of alcohol, alcoholic and alcohol-containing products pertaining to the control over observation of the requirements and terms of licenses for production and distribution of ethyl alcohol, alcoholic and alcohol-containing products (license control).

Ruling of the Constitutional Court of the Russian Federation No. 22-O of February 20, 2002 Pursuant to the Appeal of the Open-Type Joint-Stock Company Bolshevik against the Violation of the Constitutional Rights and Freedoms by the Provisions of Articles 15, 16 and 1069 of the Civil Code of the Russian Federation

The applicant challenged the constitutionality of the provisions of Articles 15 and 16 of the Civil Code of the Russian Federation pertaining to the reimbursement of the losses, including those incurred by the state bodies and bodies of local government, and Article 1069 of the Civil Code of the Russian Federation on the responsibility for the damage incurred by the state bodies, bodies of local government and their officials. Earlier, the Court of Arbitration of the city of Moscow has rejected the applicant's claim on the reimbursement of expenses for the legal advice, since the given expenses are not being the losses reimbursed according to the rules specified by the Civil Code of the Russian Federation but litigation costs reimbursed according to the special procedure specified in the procedural legislation. However, the norms on the procedure of reimbursement of such expenses are not available in the Administrative Procedural Code of the Russian Federation.
According to the Constitutional Court of the Russian Federation, the fixing in Article 91 of the Civil Procedural Code of the RSFSR of the provision on the assigning to the benefiting party of the expenses pertaining to the hiring of the representative does not mean that such expenses may not be collected because of the absence of the similar norm in the Administrative Procedural Code of the Russian Federation when the parties protect their rights in a court of arbitration. The legislator did not fix any restrictions in the reimbursement of the proprietary expenses for the representation of the interests of the injured party in a court.
Thus, the Constitutional Court of the Russian Federation has ruled that expenses for the representation in a court of arbitration and legal advice must be included in the losses to be reimbursed to the benefiting party.
The Constitutional Court has acknowledged the appeal of the OAO Bolshevik as not appropriate for further consideration by the Constitutional Court of the Russian Federation because the solving of its issue does not require a summarized decision since there were earlier decisions in this issue that preserve their power and since the checking of the legality and substantiation of the court rulings is not the sphere of reference of the Constitutional Court of the Russian Federation.
The further arbitration proceedings must take into account the legal position expressed by the Constitutional Court of the Russian Federation.

Decision of the Government of the Russian Federation No. 245 of April 17, 2002 on the Endorsement of the Regulation on the Submission of Information to the Committee of the Russian Federation for Financial Monitoring by Organizations Engaged in Operations with Monetary Resources or Other Property

Institutes the procedure of submission by credit organizations, professional participants of the securities market, insurance organizations, leasing companies, organizations of the federal postal communication, other non-credit organizations engaged in money transfers and the pawnshops to the Committee of the Russian Federation for Financial Monitoring of information envisaged in the Federal Law on the countermeasures against the legalization (laundering) of incomes obtained in a criminal way. The information shall be submitted no later than the working day following the day of committing or revealing of the appropriate operation (deal) in the electronic form or on magnetic or paper media.
The failure to observe the requirements of the endorsed Regulation by organizations may result in the suspension (revocation) of the license.

Decision of the Government of the Russian Federation No. 244 of April 17, 2002 on the Payment for the On-Site Services to the Old-Age Citizens and Invalids

The payment for the services to the mentioned citizens in the state and municipal social services institutions, including the expenses for the purchase of foodstuffs and soft utensils, maintenance of provided housing, shall be effected on the basis of the contract and may not be greater than 75% of their assigned pension.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/04-2086 of March 22, 2002 on the Procedure of Confirmation of the Main Type of Activities of the Insurer

Explains the procedure of qualifying the insurer sector (subsector) of economy in case of a failure to submit before April 1 the documents confirming the main type of activities. Also substantiates the position stating that the Fund may accept the documents confirming the main type of activities of the insurer and its independent classification units in the time limits specified for the submission of the estimate sheet for the resources of the Fund for the 1st quarter of 2002 (Form 4-FSS RF).

Federal Law No. 38-FZ of April 19, 2002 on the Amendment to Article 8 of the Federal Law on the Fundamentals of Municipal Service in the Russian Federation

The Federal Law is extended to include the special norm permitting to conclude with certain categories of municipal servants included in the register of municipal positions a fixed-term contract - for the period of authority of the elected body of local government or person occupying an elective municipal position. Earlier, such servants could actually demand reinstatement at work in case of discontinuation of the labour contract because of the expiry of the period of authority or for other reasons pertaining to the termination of work under the contract.
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 April 23, 2002, No. 73.

Federal Law No. 37-FZ of April 17, 2002 on the Handing Over to the Federal Republic of Germany of the Stained Glass Panels from St.Mary's Church (Marienkirhe) in the City of Frankfurt-on-Oder Moved to the USSR As a Result of World War II and Stored in the State Hermitage

The Law envisages the repatriation to the Federal Republic of Germany of 111 stained glass panels from St.Mary's Church (14th century) in Frankfurt-on-Oder moved to the USSR in 1946 as a result of World War II and stored in the State Hermitage.
The Federal Law is entered into force form the day of its official publication.

Decision of the Government of the Russian Federation No. 260 of April 19, 2002 on the Selling of the Arrested, Confiscated and Other Property Transferred to the State Property

The Russian Federal Property Fund is the only specialised organization in charge of the selling of the arrested, confiscated, unowned movable, exacted and other property transferred to the state property. Resources in the amount of 5% of the cost of the sold arrested property are allocated to pay for the services of the agents attracted by the Fund to sell this property.

Decision of the Government of the Russian Federation No. 259 of April 20, 2002 on the Endorsement of the Rules of Spending of the Resources of Obligatory Social Insurance to Pay for the Cost of Accommodations to the Suburban Stationary Children Rehabilitation Camps in 2002 for the Period of the Summer School Vacations

Defines the procedure and terms of spending of the resources of obligatory social insurance to pay for the cost of accommodations for the period not greater than 24 days for children of working citizens. The payments to cover the cost of accommodations are effected by employers paying the uniform social tax on the basis of requests of insurers and information on the number of school-age children (up to 15 year inclusive) needing accommodations. Insurers cover up to 50% of the average cost of the accommodation to the rehabilitation camp at the expense of the resources of obligatory social insurance. The limit may be extended for budget-supported organizations.

Decision of the Government of the Russian Federation No. 258 of April 20, 2002 on the Endorsement of the Rules of Allocation and Spending in the 1st Six Months of 2002 of the Resources of the Fund of Compensations Allocated to Finance the Current Expenses to Reimburse the Benefits in the Housing and Communal Services and Communication Services

Defines the procedure of allocation and spending in the first six months of 2002 of subsidies allocated to the budgets of the subjects of the Russian Federation from the Fund of Compensations to Finance the Current Expenses to Reimburse the Benefits in the Housing and Communal Services and Communication Services envisaged for servicemen, police officers, servants of the federal bodies of the tax police, bodies of internal affairs, as well as customs servants.

Decision of the Government of the Russian Federation No. 255 of April 18, 2002 on the Partial Changes to the Decision of the Government of the Russian Federation No. 1198 of October 28, 1999

The rates of export customs duties for diammonium hydrogen phosphate (diammonium phosphate) and ammonium dihydrogene phosphate (monoammonium phosphate) and its mixtures with ammonium hydrogen phosphate (diammonium phosphate) (codes according to the Foreign Trade Commodity Nomenclature 3105 30 000 0 and 3105 40 000 0) exported from the territory of the Russian Federation outside the member-states of the Customs Union agreements are reduced to amount to 3% of the customs cost (earlier, 5%).
The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 253 of April 18, 2002 on the Amendments to the Decision of the Government of the Russian Federation No. 1364 of December 9, 1999

The rate of the export customs duty for styrene (code according to the Foreign Trade Commodity Nomenclature 2902 50 000 0) is reduced to amount to 3% of the customs cost (earlier, 6.5%). The Decision also fixes the rate of the export customs duty for the plywood (code according to the Foreign Trade Commodity Nomenclature 4412 14 000 0, 4412 19 000 0) in the amount of 5% of the customs cost, however, not less than ? 2.5 per 1 cu. meter (earlier, free of charge).
The Decision is entered into force one month after the day of its official publication. The text of the Decision is published in Rossiyskaya Gazeta on April 23, 2002, No. 73.

Direction of the Central Bank of Russia No. 1137-U of April 12, 2002 on the Amendments to the Instruction of the Bank of Russia No. 17 of October 1, 1997 on Financial Reports

The new wording is provided for the "Descriptions of Individual Balance Accounts" (Form 110); "Table of Corrections" (Form 112); "Aggregate Balance Report" (Form 113); "Information on the Flow of Financial Resources" (Form 123); "Information on the Assets and Liabilities with Redemption Periods" (Form 125) and comments to them. Appendix 6 "Aggregate Report of Profits and Losses" (Form 114) refines the corrections in operations with securities.
The Direction is entered into force from the date 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 April 19, 2002, No. 23.

Decision of the Government of the Russian Federation No. 265 of April 22, 2002 on the Endorsement of the Regulation on the Federal Agency of Russia for Nuclear and Radiation Safety Supervision

The State Nuclear Supervision Agency of Russia is the federal body of executive power in charge of the state regulation of the nuclear and radiation safety in cases of use of the nuclear power for peaceful and defence purposes (except for the regulation of the sanitary-and-hygienic and natural protection aspects of radiation safety, as well as activities pertaining to the development, production, testing, operation and utilization of nuclear weapons and nuclear power installations of military destination) to form the conditions guaranteeing protection of the workers of the objects using nuclear power, population and the environment against impermissible radiation exposure and prevention of uncontrolled dissemination and use of nuclear materials.
The State Nuclear Supervision Agency may issue orders obligatory for execution to eliminate the revealed violations, impose fines on organizations if they violate the norms in the sphere of use of nuclear power.

Decision of the Government of the Russian Federation No. 261 of April 22, 2002 on the Method of Determination of the Area of Agricultural Lands Comparable in Cadastral Cost

The method is endorsed for the purposes of calculation of the taxable base for the uniform agricultural tax. To determine the comparable in cadastral cost area of agricultural lands available in the taxpayer ownership, possession and/or use, the cadastral cost of one hectare of his agricultural lands is divided by its average cadastral cost in the appropriate subject of the Russian Federation and multiplied by the area of agricultural lands of the taxpayer.
The procedure of determination of the cadastral cost of one hectare of agricultural lands of the taxpayer and its average cadastral cost in the subject of the Russian Federation is fixed by the federal body of executive power authorised to carry out the state cadastral assessment of lands.

Decision of the Government of the Russian Federation No. 252 of April 18, 2002 on the Amendments to the Decision of the Council of Ministers - the Government of the Russian Federation No. 941 of September 22, 1993

Amends the list of remote localities of the Russian Federation where the military service, service of the personnel of the bodies of the Ministry of Internal Affairs, institutions and bodies of the criminal execution system is included on beneficial terms in the length of service qualifying for the pension. Changes not only the boundaries of some of the localities, but also the time limits when one month of service is counted in as two months.

Decision of the Government of the Russian Federation No. 251 of April 18, 2002 on the Procedure of Writing Off of the Debt Having Emerged because of the Untimely Payment to the Chief Executors and Executors for Works under the State Defence Order of 1994-1999 in the Penalties Accrued as of January 1, 2002 for the Overdue Tax Payments Entered in the Federal Budget and Non-Budgetary Funds

The procedure applies to financial obligations of enterprises (organizations) being the chief executors and executors of the defence order having concluded state contracts with state orderers of the state order for supplies of products (works, services). The writing off shall apply to the debt having emerged because of the overdue payment to the chief executors and executors for the works under the state defence order of 1994-1999 in penalties accrued as of January 1, 2002 for overdue tax payments entered in the federal budget and non-budgetary funds. The Ministry of Taxation of the Russian Federation must write off the mentioned debt before November 1, 2002.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/139 of March 18, 2002 on the Endorsement of the Instruction for Filling Out the Tax Declaration for the Tax on Extraction of Mineral Resources

Institutes the procedure of filling out the tax declaration for the tax on extraction of mineral resources, the form having been endorsed by the Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/555 of December 18, 2001. The form of the tax declaration and the Instruction for filling it out are obligatory for the payers of the tax on extraction of mineral resources.
Registered in the Ministry of Justice of the Russian Federation on April 19, 2002. Reg. No. 3390.

Order of the Ministry of Finance of the Russian Federation No. 30n of April 15, 2002 on the Amendments to the Directions on the Procedure of Application of the Budget Classification of the Russian Federation Endorsed by the Order of the Ministry of Finance of the Russian Federation No. 38n of May 25, 1999

The list of the types of expenses of the functional classification of expenses of the budgets of the Russian Federation is extended to include the expenses to redeem the payables of the past years. Classification of the sources of internal financing of the deficits of the budgets of the Russian Federation is supplemented with new sources. A number of sources is removed from this classification, as well as the classification of the sources of external financing of the deficits of the federal budget and the budgets of the subjects of the Russian Federation. The changes are also introduced in the procedure of distribution of expenses by appropriate items and subitems of the economic classification of expenses of the budgets of the Russian Federation.

Direction of the Central Bank of Russia No. 1135-U of April 11, 2002 on the Amendments to the Direction of the Bank of Russia on the Procedure of Drawing Up and Submission of the Reports by Credit Organizations to the Central Bank of the Russian Federation No. 7-U of October 24, 1997

Provides the new wording for the Form 051, Form 052, Form 053 and the procedures of their drawing up and submission, as well as Form 155 and the procedure of drawing up and submission of the report according to Form 402 that are entered into force beginning with reports as of July 1, 2002. The new wording is also provided for the Form 901, Form 902, Form 903 and the procedures of their drawing up and submission that are entered into force beginning with reports as of June 1, 2002. The new wordings of Form 110, Form 123, Form 125, Form 134, Form 801, Form 802, Form 904 and the procedure of its filling out and submission must be used beginning with the reports as of May 1, 2002.
The Direction changes the time limits for submission of the report drawn up according to Form 110, Form 102, Form 112, Form 118, Form 125, Form 128, Form 129, Form 130, Form 131, Form 132 and Form 350. The reports as of January 1 are submitted by credit organizations without branches - no later than January 20 of the year following the reported one; by credit organizations with branches - no later than January 25 of the year following the reported one.
The Direction includes Form 170 "Information on Affiliated Credit Organizations Abroad" and section "Procedure of Drawing Up and Submission of the Report "Information on Affiliated Credit Organizations Abroad"" (entered into force beginning with reports as of July 1, 2002).
Significant changes are introduced in Form 250 (entered into force beginning with reports as of July 1, 2002), Form 701, procedure of drawing up and submission of the report according to Form 634, Form 658 and Form 711 (entered into force beginning with reports as of July 1, 2002).
The Direction is to be published in the Herald of the Bank of Russia. The Direction is entered into force beginning with reports as of May 1, 2002 with exceptions.

Letter of the Ministry of Taxation of the Russian Federation No. 27-0-10/73-P425 of April 23, 2002

The Ministry of Taxation of the Russian Federation supports the suggestion of Garant company to place in Garant system explanations of the specialists of the Ministry of Taxation of the Russian Federation in the issues of application of the tax legislation published on the web site of the Ministry in section "Our Advice".

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/06-1377 of February 28, 2002

Explains the procedure of submission by insurers of the refined estimate sheet (Form 4-FSS RF) for the year 2001 if the changes to the taxable base for the uniform social tax are introduced after submission of the estimate sheet to the executive bodies of the Fund.

Decision of the Government of the Russian Federation No. 268 of April 22, 2002 on the Amendments to the Decision of the Government of the Russian Federation No. 481 of June 23, 2001

Decision of the Government No. 481 endorsing the rules of reimbursement in 2001 from the federal budget of the part of expenses to cover the interest on credits received by organizations of the fuel and power supply complex in Russian credit organizations is extended to the year 2002 and subsequent years.
If the payment for the use of the bank credit attracted by the organization is less than two thirds of the rate of refinancing (bank rate ) of the Central Bank of Russia as of the date of obtaining the credit, the subsidy is granted in the amount of payment for the use of this credit. Earlier, the subsidy was granted under the condition that the payment for the use of the attracted credit is not less than two thirds of the rate of refinancing.

Order of the State Customs Committee of the Russian Federation No. 204 of February 28, 2002 on the Endorsement of the Regulation on the Customs Control of Commodities Exported from the Russian Federation in the Highway Transfer Points Across the State Border of the Russian Federation

Institutes the procedure of carrying out of the customs control of commodities and transport vehicles exported from the territory of the Russian Federation by the authorized officials of the customs bodies in highway transfer points. The Regulation does not apply in cases of export of commodities moved by natural persons and not intended for industrial or other commercial activities; in cases of export of commodities and transport vehicles across the external border of the Customs Union if the control is abandoned at the border of the Russian Federation with this member-state of the Union; when the main customs registration is carried out in the highway transfer point.
The Order is entered into force thirty days after its official publication.
Registered in the Ministry of Justice of the Russian Federation on April 23, 2002. Reg. No. 3396.

Order of the Federal Border Guard Service of the Russian Federation No. 134 of March 5, 2002 on the Delimitation of Authority of the Bodies of the Border Guard Service of the Russian Federation in Cases of Investigation in the Sphere of Protection and Safeguarding of the State Border of the Russian Federation, Protection of Internal Sea Waters, Exclusive Economic Zone, Continental Shelf of the Russian Federation, Aquatic Animals and Plants

Beginning with July 1, 2002, introduces delimitation of authority between investigators of operative bodies and the bodies of the sea guard in criminal cases pertaining to the smuggling of commodities arrested by the bodies of the Border Guard Service of the Russian Federation in the absence of the customs bodies, as well as to the illegal catching of aquatic animals and production of aquatic plants.
Registered in the Ministry of Justice of the Russian Federation on April 22, 2002. Reg. No. 3392.

Order of the Ministry of Justice of the Russian Federation No. 99 of April 10, 2002 on the Endorsement of the Forms of Registers to Register Notary Acts, Notary Certificates and Endorsements on the Deals and Certified Documents

Endorses 74 forms of registers for registration of notary acts, notary certificates and endorsements on the deals and certified documents.
Registered in the Ministry of Justice of the Russian Federation on April 18, 2002. Reg. No. 3385.

Decision of the State Statistics Committee of the Russian Federation No. 5 of January 28, 2002 on the Endorsement of the Amendments to the Directions for Use and Filling Out of the Unified Forms of Initial Registration Documentation Endorsed by the Decision of the State Statistics Committee of Russia

Amends the Directions on the use and filling out of the unified form of initial registration documentation No. OS-1 "Act (Bill) of Acceptance and Transfer of Fixed Assets", No. MB-2 "Card of Registration of Low-Value and Quick-Depreciation Items", No. MB-4 "Act of Retirement of Low-Value and Quick-Depreciation Items", No. MB-7 "Sheet of Registration of Handing Out of Coveralls, Footwear and Protection Devices", No. MB-8 "Act of Writing Off of Low-Value and Quick-Depreciation Items". In particular, it is permitted to draw up the general form No. OS-1 when accepting similar objects of fixed assets if these objects are of the same value and are accepted in the same calendar month. Forms Nos. MB-2, MB-4, MB-7, MB-8 may be used to register the acceptance and flow of the property transferred from the low-value and quick-depreciation items to the fixed assets.
According to the statement of the Ministry of Justice of the Russian Federation No. 07/3169-YuD of April 4, 2002, the given Decision does not need state registration.

Direction of the Central Bank of Russia No. 1142-U of April 19, 2002 on the Amendments to the Instruction of the Bank of Russia No. 41 of May 22, 1996 on the Fixing of the Limits of the Open Currency Position and Control over Their Observation by the Authorized Banks of the Russian Federation

Specifies that the currency position for the capital may be excluded at the decision of the credit organization from the amount of the balance assets in full amount. If such exclusion resulted in a short open currency position in the amount greater than the fixed limit, the credit organization may reduce the currency position for the capital to eliminate the excess or carry out appropriate operations to observe the fixed limits of the open currency position.
The Direction defines the time limits for inclusion in the currency position for the capital of currency values in cases of augmentation of the registered capital for credit organizations created in the form of joint-stock companies or in the form of limited-liability companies. Provides the new wording for the form of the report of the open currency positions as of the end of the operative day.
The Direction is entered into force one month after 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 April 24, 2002, No. 24.

Direction of the Central Bank of Russia No. 1141-U of April 18, 2002 on the Adjustment of the Acts of the Bank of Russia

Changes the procedure of building up by credit organizations of reserves for possible losses endorsed by the Regulation of the Central Bank of Russia No. 137-P of April 12, 2001. Specifies that the requirements of the Regulation do not apply to the balance assets not bearing the risk of possible losses, as well as elements of the estimate base acknowledges as doubtful debts in compliance with Article 266 of Chapter 25 of the Tax Code of the Russian Federation. In this case, the reserve for possible losses for doubtful debts is created in the amount of the excess of its estimated value over the amount of the earlier built reserve for doubtful debts. The Direction provides the new wording for the form of estimate of the reserves for possible losses.
The changes are also introduced in the procedure of calculation of the amount of market risks by credit organizations endorsed by the Regulation of the Central Bank of Russia No. 89-P of September 24, 1999 inasmuch as it pertains to the changing of the determination of the market cost.
The Direction is to be published in the Herald of the Bank of Russia and is entered into force beginning with reports as of May 1, 2002 with exceptions. The text of the Direction is published in the Herald of the Bank of Russia on April 24, No. 24.

Direction of the Central Bank of Russia No. 1140-U of April 16, 2002 on the Amendments to the Direction of the Bank of Russia No. 1051-U of November 15, 2001 on the Published Reports of Credit Organizations and Bank Groups

The amendments pertain to the procedure of registration of the confirmation by the audit organization of the reports of a credit organization if there are changes in the financial result and distribution of profits for the reported year after termination of final turnovers and before the annual meeting of stockholders (participants). Such reports are confirmed with reservations in the analytical part of the audit statement. If the changes in the accounting report and published reports is stipulated by the need to refine the payments of taxes to the budget, the accuracy of the reports is confirmed by the audit organization without reservations.
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 April 24, 2002, No. 24.

Ruling of the Constitutional Court of the Russian Federation No. 30-O of February 7, 2002 on the Refusal to Accept for Consideration the Appeal of OAO Votkinsk Dairy and Citizens V.V.Odnoralov, A.Y.Pankin and F.F.Khalikov against Violation of the Constitutional Rights and Liberties by the Provisions of Item 4 of Article 79 of the Tax Code of the Russian Federation, Item 3 of Article 2 and Item 1 of Article 395 of the Civil Code of the Russian Federation

According to the applicants, the taxpayer, in cases of compensation of the damage incurred by the illegal collection from him of amounts of money in the form of tax sanctions, must have the right to demand collection of additional monetary amount from the state - the interest. Meanwhile, the mechanism of compensation of the damage incurred on the taxpayer envisaged in the Tax Code of the Russian Federation (Item 4 of Article 79) pertains to the excessively collected amounts of taxes and penalties only and does not apply to the amounts of excessively collected fines. The applicants pleaded to recognise as not complying with the Constitution of the Russian Federation the provisions of Item 3 of Article 2 and Item 1 of Article 395 of the Civil Code of the Russian Federation, because they do not envisage accrued interest for the illegally collected amounts of fines from the taxpayer, and the provisions of the mentioned Article of the Tax Code of the Russian Federation.
The Constitutional Court of the Russian Federation has refused to accept the appeal for consideration because the failure to comply with the Constitution of the Russian Federation of the challenged provisions of the Civil Code of the Russian Federation has been considered by the Court already. As to Item 4 of Article 79 of the Tax Code of the Russian Federation, the applicants actually consider it necessary to introduce the appropriate amendment to the given norm, which is not the sphere of reference of the Constitutional Court of the Russian Federation.

Ruling of the Constitutional Court of the Russian Federation No. 29-O of February 7, 2002 on the Appeal of the Closed-Type Joint-Stock Company Nizhegorodoblsnab against Violation of the Constitutional Rights and Liberties by the Provisions of Article 2 of the Federal Law on the Amendments to the Law of the Russian Federation on the Profit Tax from Enterprises and Organizations

According to the applicant, the prohibition to include in the actual cost of products of expenses for warranty repair suffered by the retail trade enterprises, since they are not being the makers of the products, violates its rights and liberties fixed in Articles 19, 35 and 57 of the Constitution of the Russian Federation.
The Constitutional Court of the Russian Federation emphasized that the calculation of the profit from January 1, 2002 is carried out according to the new procedure specified in Chapter 25 of the Tax Code of the Russian Federation "Profit Tax from Organizations", with the law on the profit tax from enterprises and organizations having lost its power. Besides, the Constitutional Court of the Russian Federation in the Decision of October 28, 1999 recognised as not complying with the Constitution of the Russian Federation the similar norm contained in the provisions of Article 2 of the Federal Law on the amendments to the Law of the Russian Federation on the profit tax from enterprises and organizations and Item 3 of the provision on the composition of the costs for production and sale of products (works, services) included in the net cost of products (works, services) inasmuch as it pertains to the inclusion in the actual net cost of products (works, services) of expenses for warranty repair and warranty servici ng of the items having warranty service life taken into account in profit taxation.
Since the appeal challenges the same normative provision that was not recognized as complying with the Constitution of the Russian Federation earlier, the further proceedings for the appeal are terminated.

Decision of the Government of the Russian Federation No. 269 of April 24, 2002 on the Writing Off of the Amount of the Debt in Penalties and Fines

The writing off of the amount of the debt in penalties and fines from organizations that redeemed (with the timely transfer of the current tax payments) within two or four years respectively half or full cost of the debt is carried out by the Ministry of Taxation of the Russian Federation from the moment of redemption of the mentioned debt according to the rules defined by this Ministry.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/220 of April 22, 2002 on the Endorsement of the Form of Estimate of the Regular Payments for the Use of Mineral Resources and Procedure of Filling It Out

Endorses the form of the estimate of regular payments for the use of mineral resources and the procedure for filling it out that applies to organizations and independent entrepreneurs recognised as users of mineral resources in compliance with the Law on the mineral resources including the cases of conclusion and fulfilling of the product-sharing agreements.
The estimate is submitted by the user of the mineral resources no later than the last of the month following the expired quarter to the tax body and the committee for natural resources in the subject of the Russian Federation at the place of location of the part of the mineral reserves.
Registered in the Ministry of Justice of the Russian Federation on April 23, 2002. Reg. No. 3598.

Order of the State Customs Committee of the Russian Federation No. 260 of March 21, 2002 on the Endorsement of the Instruction on the Customs Registration of Transport Vehicles Classified under Headings 8701-8704, 8706 00, 8707, 8711 of the Foreign Trade Commodity Nomenclature of Russia

The Instruction applies to transport vehicles imported under the purchase and sale agreement (contract) between the producer organization and the Russian organization enjoying the exclusive right to carry out operations pertaining to the import of commodities to the customs territory of the Russian Federation under the customs regime of release for free circulation. In the presence of the preliminary notification to the customs body (at least 3 days before the delivery) and submission of information and documents listed in the Instruction, customs registration of the commodities is carried out within 3 working hours from the moment of registration of the cargo customs declaration.
Registered in the Ministry of Justice of the Russian Federation on April 22, 2002. Reg. No. 3394.

Ruling of the Constitutional Court of the Russian Federation No. 28-O of April 9, 2002 on the Appeal of Citizen N.P.Yefimov against Violation of His Constitutional Rights by Part 3 of Article 386 and Part 2 of Article 387 of the Criminal Procedural Code of the RSFSR

The applicant challenged the constitutionality of Part 3 of Article 386 and Part 2 of Article 387 of the Criminal Procedural Code of the RSFSR envisaging the opportunity to appeal against refusal to initiate proceedings under the newly revealed circumstances to the superior prosecutor only.
Earlier, the Constitutional Court of the Russian Federation considered on numerous occasions the issue of the constitutional and legal nature of the institute of revision of court rulings having entered into legal force that includes the procedure of reopening of the cases because of the newly revealed circumstances. Recognized as unconstitutional are the norms excluding the appeals in court of the final decisions of the prosecutor, investigator or body of investigation on the institution of proceedings and handing over the case to court taken as a result of checking and investigation of the facts and circumstances on pre-trial stage of criminal cases.
Therefore, the Constitutional Court of the Russian Federation having come to the conclusion that the appeal challenges the normative provisions being in essence the same as the earlier ones recognized as not complying with the Constitution of the Russian Federation confirms with its decision the failure of these provisions to comply with the Constitution of the Russian Federation.
Provisions of Part 3 of Article 386 of the Criminal Procedural Code of the RSFSR and Part 2 of Article 387 of the Criminal Procedure Code of the RSFSR - inasmuch as they do not permit the checking in court of the substantiation of the decisions of the prosecutor to refuse the initiation of proceedings and to end the proceedings in case of a newly revealed circumstances - shall loose their force and may not be applied by courts, other bodies and officials as not complying with the Constitution of the Russian Federation.

Order of the State Customs Committee of the Russian Federation No. 292 of April 1, 2002 on the Amendments to the Order of the State Customs Committee of Russia No. 834 of August 22, 2001

For transport vehicles and accessories classified under Headings 8702-8704, 8706, 8707, 8711 of the Foreign Trade Commodity Nomenclature of the Russian Federation imported for recipients in Moscow and the Moscow Province and originating in the CIS countries including the Republic of Belarus, it is not obligatory to undergo customs registration at the STO Automobile Customs Station of the Central Excise Duty Customs Office.
The Order is entered into force thirty days after its official publication. The text of the Order is published in Rossiyskaya Gazeta on April 27, 2002, No. 77.
Registered in the Ministry of Justice of the Russian Federation on April 26, 2002. Reg. No. 3414.

Order of the State Customs Committee of the Russian Federation No. 279 of March 29, 2002 on the Amendment to the Order of the State Customs Committee of Russia No. 1070 of November 27, 2000

Extends the list of points of transfer for alcoholic and tobacco items taking into account the types of international traffic.
The Order is entered into force thirty days after the official publication. The text of the Order is published in Rossiyskaya Gazeta on April 27, 2002, No. 77.
Registered in the Ministry of Justice of the Russian Federation on April 25, 2002. Reg. No. 3408.

Decision of the Social Insurance Fund of the Russian Federation No. 32 of March 22, 2002 on the Endorsement of the Procedure of Submission by Insurers of Information to Fix the Discounts and Mark-Ups to Insurance Tariff Rates for Obligatory Social Insurance against Industrial Accidents and Occupational Diseases

A discount and mark-up to the mentioned insurance tariff rate is calculated to the insurer for the current year on the basis of the data of reports of the estimate sheets for the resources of the Social Insurance Fund of the Russian Federation for the previous calendar year; information on insurance cases occurring with the insurer for the previous calendar year; information of the personal (registration) files of the victims. To consider the issue of fixing the discount, the insurer shall submit before May 15 of the current year to the executive body of the Fund at the place of its registration the set of documents listed in the Decision. The Decision provides the form of the application for fix the discount for the insurance contributions.
The Decision is entered into force 10 days after the day of its official publication. The text of the Decision is published in Rossiyskaya Gazeta on April 27, 2002, No. 77.
Registered in the Ministry of Justice of the Russian Federation on April 24, 2002. Reg. No. 3407.

Letter of the Ministry of Finance of the Russian Federation No. 28-05-01/781/SSh of April 11, 2002

Lists the documents, requirements and conditions to be used as guidance when submitting to the licensing body the application to get the license for audit activities. The time limit for consideration of the documents is 60 days from the day of receiving in the licensing body of the application for the license with all necessary documents. Consideration of the application for the license is charged at Rbl 300. The issue of the license - at Rbl 1,000. The license may be revoked by the licensing body without a court appeal in case of a failure to pay the license fee within 3 moths from the day of taking the decision on its granting. The Letter provides contact telephone numbers of the Department of Organization of Audit Activities for document reception and issue of licenses.

Decision of the Government of the Russian Federation No. 273 of April 26, 2002 on the Endorsement of the Regulation on the Control over the Land Planning Activities

Defines the procedure of organization and carrying out of control over the land planning activities. The control is vested in the Federal Service of the Land Cadastre of Russia and its territorial bodies. Officials of these bodies may issue orders obligatory for legal entities and citizens to eliminate the violations of the legislation during land planning works and fix the time limits to eliminate the violations and call the delinquents to administrative responsibility.
The Decision is entered into force 7 days after its first official publication. The text of the Decision has not been published officially as of the date of the preparation of the monitoring.

Decision of the Government of the Russian Federation No. 271 of April 26, 2002 on the Partial Changes to the Decision of the Government of the Russian Federation No. 1358 of December 8, 1999

The rates of export customs duties for individual types of polyvinylchloride exported from the territory of the Russian Federation outside the member-states of the Customs Union agreements are fixed to amount to 3% of the customs cost (earlier, 6.5%).
The Decision is entered into force one moth after the day of its official publication. The text of the Decision has not been published officially as of the day of preparation of the monitoring.

Decision of the Government of the Russian Federation No. 270 of April 26, 2002 on the Amount and Types of Expenses for Organization and Carrying Out of the Privatisation of the Federal Property

Defines the types of expenses for organization and carrying out of the privatisation of the federal property. The amount of the mentioned expenses of the Russian Fund of the Federal Property as a specialized state institution selling privatised federal property amounts to 3% of the amount of monetary resources received from the buyers in payment for the purchased property. If the amount of the actual expenses is less than the fixed one, unspent money are to be transferred to the federal budget.
The Decision is entered into force 7 days after the day of its first official publication. The text of the Decision has not been published officially as of the date of preparation of the monitoring

Direction of the Central Bank of Russia No. 1139-U of April 16, 2002 on the Transfers of Securities Registered on Special, Type S Accounts of Non-Residents

Permits the transfers of securities between the depo type S accounts of different owners without committing the purchase-and-sale deals involving an organizer of trade if otherwise is not envisaged in the documents regulating the issue and circulation of such securities. The mentioned transfers may be carried out within both one and several authorized banks.
The Direction is entered into force from the moment of its publication in the Herald of the Bank of Russia. The text of the Direction has not been published officially as of the date of preparation of the monitoring.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-03/167 of April 2, 2002 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-03/572 of December 26, 2001

Changes the procedure of calculation of the total amount of the tax in the declaration for the value added tax. The section of the declaration "Tax Exemptions" is extended to include new lines describing indicator "Amount of Tax Presented to the Taxpayer and Covered by Him When Purchasing Commodities (Works, Services) Due for Exemption" (line code 370).
Registered in the Ministry of Justice of the Russian Federation on April 24, 2002. Reg. No. 3403.

Order of the Ministry of Finance of the Russian Federation No. 26n of April 1, 2002 on the Endorsement of the Blank Form of the License for Audit Activities

Endorses the blank form of the license for audit activities.
Registered in the Ministry of Justice of the Russian Federation on April 25, 2002. Reg. No. 3410.

Federal Law No. 42-FZ of April 29, 2002 on the Amendment to the Federal Law on the Minimum Amount of Labour Remuneration

Beginning with May 1, 2002, the minimum amount of labour remuneration is increased to amount to Rbl 450 per month.
The Federal Law is entered into force from May 1, 2002. The text of the Federal Law has not been published officially as of the date of preparation of the monitoring.

Decision of the Government of the Russian Federation No. 290 of April 30, 2002 on the Licensing of Activities on the Technical Protection of Confidential Information

Defines the licensing procedure for activities of legal entities and independent entrepreneurs in technical protection of confidential information. The licensing applies to the complex of measures and/or services in protection of confidential information against unauthorized access, including the technical channels, as well as against special interference in it for the purposes of destruction, corruption or blocking access to it. The licensing is vested in the State Technical Commission of the President of the Russian Federation. The license is issued for five years, which may be extended at the licensee application according to the procedure envisaged for the drawing up of the license.
The Decision is entered into force 7 days after the day of its first official publication. The text of the Decision has not been published officially as of the date of preparation of the monitoring.

Decision of the Government of the Russian Federation No. 287 of April 29, 2002 on the Amendments to the List of Commodities Subject to Obligatory Certification, List of Works and Services Subject to Obligatory Certification and the List of Products with Compliance Being Certified with Compliance Declaration

The list of commodities subject to obligatory certification does not include now personal medical kits, spectacle lenses, walking sticks, toilet soap, socks, stockings and gloves, as well as stationery. The list includes medicines for prevention and treatment of diseases.
The Decision reduces significantly the list of works and services subject to obligatory certification preserving the following sections: "Maintenance and Repair of Transport Vehicles", "Retail Trade Services" and "Public Catering Services" and omitting respectively the repair and maintenance of household equipment, dry cleaning, barbers' services, transportation, housing and communal and tourist services.
Compliance of commodities from some of the sections may be confirmed with compliance declaration. The list of products with compliance being confirmed with compliance declaration is extended significantly.
The Decision is entered into force 7 days after the day of its first official publication. The text of the Decision has not been published officially as of the date of preparation of the monitoring.

Decision of the Government of the Russian Federation No. 285 of April 29, 2002 on the Amendments to the Decision of the Government of the Russian Federation No. 229 of March 23, 2001

The monthly supplement to the state pension (monthly subsistence) of the citizens of the Russian Federation out of the former employees of international organizations within the UN framework is derived from the basic part of the labour pension (earlier, from the minimum amount of the old-age pension).
The Decision is entered into force from the day of its official publication and applies to legal relations emerging from January 1, 2002. The text of the Decision has not been published officially as of the date of preparation of the monitoring.

Decision of the Government of the Russian Federation No. 283 of April 29, 2002 on the Endorsement of the List of Materials for Production of Medical Immunobiological Preparations for Diagnostics, Prevention and/or Treatment of Infections Diseases Imported to the Customs Territory of the Russian Federation with Exemption from the Value Added Tax

The value added tax does not apply to the import to the territory of the Russian Federation of immunal sera, marmosets, roller bottles for cell cultivation and other.
The Decision is entered into force from the day of its official publication. The text of the Decision has not been published officially as of the date of preparation of the monitoring.

Decision of the Government of the Russian Federation No. 282 of April 29, 2002 on the Criteria of Qualifying the Agricultural Organizations as Agricultural Organizations of Industrial Type

Agricultural organizations of industrial type include agricultural organizations (poultry factories, greenhouse integrated works, animal breeding complexes and other):
    that do not use agricultural lands for their agricultural production;
    with the portion of fodders grown on the agricultural lands in their possession, ownership and/or use and used for own production of animal breeding products is less than 20% of the total volume of the used fodders.
The mentioned organizations are not being the payers of the uniform agricultural tax according to Article 346.2 of the Tax Code of the Russian Federation.
The Decision is entered into force 7 days after the day of its first official publication. The text of the Decision has not been published officially as of the date of preparation of the monitoring.

Decision of the Government of the Russian Federation No. 280 of April 29, 2002 on the Amendments to the Decision of the Government of the Russian Federation No. 192 of March 7, 2001

Decision No. 192 endorsing the procedure of reimbursement in 2001 from the federal budget of the part of expenses in payment of the interest on credits obtained in Russian credit organizations by agricultural producers, enterprises and organizations of the agroindustrial complex is extended for the year 2002 and subsequent years.
The Decision is entered into force 7 days after the day of its first official publication. The text of the Decision has not been published officially as of the date of preparation of the monitoring.

Letter of the Ministry of Taxation of the Russian Federation No. NA-6-21/528 of April 23, 2002 on the Regular Payments for the Use of the Mineral Resources

Explains the particulars of filling out column "Purposes of Payment" of the form of estimate of regular payments for the use of mineral resources.
Regular payments for the use of mineral resources are collected only for those types of uses listed in the Decision of the Government of the Russian Federation No. 926 of December 2001 endorsing the minimum and maximum rates.
If the license for the use of mineral resources does not show the genetic type of the deposit or says that the works are aimed at exploration of the parent deposits, the rates for precious metals apply. All other cases envisage the rates of regular payments specified for the placer deposits of mineral resources of all kinds.

Federal Law No. 40-FZ of April 25, 2002 on the Obligatory Insurance of the Civil Responsibility of the Owners of Transport Vehicles

Defines the legal, economic and organisational fundamentals of obligatory insurance of the civil responsibility of the owners of transport vehicles.
One of the central provisions of the law is the granting of guarantees to reimburse the damage to the life and health to the victims, as well as to their property. The mentioned guarantees are implemented through the combination of two mechanisms - obligatory insurance of the responsibility of the owners of transport vehicles and compensatory payments to reimburse the damage to the life and health made by the professional association of insurers. In the framework of the first of the mentioned mechanisms, the victims may get reimbursement from the insurance organization in the form of insurance premium under the obligatory insurance. The second mechanism will guarantee the rights of the victims in cases when the trespasser did not fulfil his insurance duty, or is unknown, or disappeared from the place of the accident.
The law defines the minimum insurance amounts separately to reimburse the damage to the life or health, as well as the property damage. The maximum amount of the insurance premium is Rbl 400,000, in particular: Rbl 240, 000 to reimburse the damage to the life and health of several victims, not more than Rbl 160,000 for one victim; Rbl 160,000 to reimburse the damage to the property of several victims, not more than Rbl 120,000 for a single victim.
The obligatory insurance must be arranged according to the uniform insurance tariff rates endorsed by the Government of the Russian Federation, with insurance tariff rate being defined taking into account the object of insurance and the nature of the insured risk. Division of tariff rates by categories takes account of several factors: regional particulars; parameters of the transport vehicle and the nature of its use (by legal entities, citizens for personal use etc.); parameters of the owner of the transport vehicle, including his sever violations of the traffic rules or accidents involving insurance premiums in the previous insurance history.
The Federal Law is entered into force from July 1, 2003 except for the provisions envisaging other time limits for entering into force. The provisions on the creation of the professional association of insurers and the terms of issue of permissions (licenses) to the insurers for obligatory insurance of civil responsibility of the owners of transport vehicles are entered into force from the day of official publication of the Federal Law.
The text of the Law is published in Rossiyskaya Gazeta on May 7, 2002, No. 80.

Decision of the Government of the Russian Federation No. 284 of April 29, 2002 on the Endorsement of the Regulation on the Ministry of Public Health of the Russian Federation

Endorses the new Regulation on the Ministry of Public Health of the Russian Federation - the federal body of executive power in charge of the state policy and management in the sphere of public health including the sanitary and epidemiological well-being of the population and the resort issues.
The new Regulation envisages the duty of the Ministry of Public Health of the Russian Federation to work out and submit to the Government of the Russian Federation draft normative acts endorsed by the Government to implement the provisions of the federal legislation. In particular, the Ministry of Public Health of the Russian Federation shall work out the list of vital and most important medicines, as well as the list of the types of free medical aid provided at the expense of the state budget and other.
The Decision is entered into force 7 days after the day of its first official publication. The text of the Decision has not been published officially as of the date of preparation of the monitoring.

Decision of the Government of the Russian Federation No. 278 of April 29, 2002 on the Amount, Procedure of Collection and Registration of the Payment for the Transfer of the Forest Lands into Non-Forest Ones and for the Alienation of the Lands of the Forest Fund in 2002

The amount of payment is defined on the basis of basic amounts of payment fixed in the Decision. The basic amounts of payment for the transfer of forest lands into non-forest ones are fixed for group III reserve forests differentiated according to wood groups and appraisal classes (forest productivity factor). In the estimates of the amounts of payment, coefficients apply taking into account the ecological component of the assessment of the lands of the forest fund of various categories of protection, condition of the forest fund, social and economic conditions of the region for individual administrative regions of the subject of the Russian Federation. Calculation of the amount of payment is vested in the Ministry of Natural Resources of the Russian Federation and its territorial bodies.
The Decision is entered into force 7 days after the day of its first official publication. The text of the Decision has not been published officially as of the date of preparation of the monitoring.

Decision of the Government of the Russian Federation No. 277 of April 29, 2002 on the Amendment to the List of the Territories of the Russian Federation with Regulated Entry for Foreign Citizens

The list of the territories with regulated entry for foreign citizens now includes part of the territory of the Yamalo-Nenets Autonomous District.
The Decision is entered into force 7 days after the day of its first official publication. The text of the Decision is published in Rossiyskaya Gazeta on May 7, 2002, No. 80.

Federal Law No. 44-FZ of April 29, 2002 on the Amendments to the Federal Law on the Acts of Civil Status

If the first copy of the record of the act of civil status is lost, the law envisages the opportunity to renew the certificate of state registration of this act in the body of executive power of the subject of the Russian Federation keeping the second copy.
At the desire of the parents (one of the parents) living in a rural settlement, they may indicate the place of residence of the parents (one of the parents) instead of the actual place of birth of the child.
The Law defines the mechanism permitting to exclude double registration of the act of divorce if the record of the act was entered at the divorce registration by one of the spouses and the other spouse applies to the same body of registration of the acts of civil status. In this case, information on the second spouse is added to the existing record.
The change of the name of a person under fourteen years of age, as well as the change of his surname for the surname of the other parent, may be carried out on the basis of the Decision of the body of trusteeship.
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 May 7, 2002, No. 80.

Federal Law No. 41-FZ of April 25, 2002 on the Amendments to the Legislative Acts of the Russian Federation Pursuant to the Adoption of the Federal Law on the Obligatory Insurance of the Civil Responsibility of the Owners of Transport Vehicles

The Federal Law on traffic safety is amended to introduce the changes and additions to prohibit the use of a transport vehicle on public highways in the absence of obligatory insurance of the civil responsibility of the owners of transport vehicles. Control over the presence of the obligatory insurance will be carried out at the registration and during the annual technical inspection of transport vehicles, at the licensing of activities pertaining to their operation, as well as during traffic patrol measures on the highways.
The amendments are also introduced in the Code of Administrative Violations to institute the responsibility of the persons driving without the documents confirming the obligatory insurance (the fine is 3 minimum amounts of labour remuneration), as well as the owners of uninsured transport vehicles (the fine is from 5 to 8 minimum amounts of labour remuneration).
Amendments are also introduced to some other laws.
The Federal Law is entered into force from July 1, 2003 with exceptions. The text of the Federal Law is published in Rossiyskaya Gazeta on May 7, 2002, No. 80.

Order of the State Customs Committee of the Russian Federation No. 307 of April 2, 2002 on the Amendment to the Order of the State Customs Committee of Russia No. 304 of May 20, 1996

Specifies that the cargo documents accompanying the commodities may show the number of the registration card of the participant of foreign-trade activities (recipient of commodities) issued according to the procedure of registration of participants of foreign-trade activities in the customs bodies of the Russian Federation endorsed by the Order of the State Customs Committee of the Russian Federation No. 787 of August 31, 2000.
Registered in the Ministry of Justice of the Russian Federation on April 25, 2002. Reg. No. 3411.

Order of the State Standards Committee of the Russian Federation No. 82 of April 2, 2002 on the Amendments to the Procedure of Issue, Obtaining and Use of the Blank Forms of Compliance Certificates, Blank Forms of Appendices to Compliance Certificates and Blank Forms of the Licenses for the Use of the Compliance Sign Endorsed by the Order of the State Standards Committee of Russia No. 290 of September 5, 2001

The amendments are introduced pursuant to the entering into force from February 10, 2002 of the Federal Law No. 128-FZ of August 8, 2001 on the licensing of individual types of activities stating that the use of the compliance sign is not subject to licensing.
Registered in the Ministry of Justice of the Russian Federation on April 25, 2002. Reg. No. 3409.

Decision of the Ministry of Labour of the Russian Federation and the Social Insurance Fund of the Russian Federation No. 26/40 of April 15, 2002 on the Amendments to the Explanation of the Ministry of Labour and Social Development of the Russian Federation and the Social Insurance Fund of the Russian Federation No. 3/02-18/05-2256 of April 4, 2000 on the Procedure of Granting and Payment For the Additional Days-Off per Month to One of the Working Parents (Trustee) to Take Care of the Invalid Children Endorsed by the Decision of the Ministry of Labour and Social Development of the Russian Federation and the Social Insurance Fund of the Russian Federation No. 26/34 of April 4, 2000

Four additional paid days-off per month to take care of invalid children and invalids from childhood before they reach 18 years of age are provided to the parent engaged in labour relations with an employer if he presents a document (copy) confirming that the other parent is not engaged in labour relations with an employer or is a self-employed person. Earlier, it was necessary to present the document confirming that the second parent is a self-employed person.
Registered in the Ministry of Justice of the Russian Federation on April 24, 2002. Reg. No. 3404.

Decision of the Chief State Sanitary Physician of the Russian Federation No. 10 of March 14, 2002 on the Entering into Force of the Sanitary Rules and Norms "Zones of Sanitary Protection of the Sources of Water Supplies and Potable Water Conduits SanPiN 2.1.4.1110-02"

Defines the sanitary and epidemiological requirements to the organization and operation of the zones of sanitary protection of the sources of water supplies and potable water conduits. The rules are obligatory for citizens, independent entrepreneurs and legal entities and are entered into force from July 1, 2002.
Registered in the Ministry of Justice of the Russian Federation on April 24, 2002. Reg. No. 3399.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-13/03 of April 29, 2002 on the Application of the Normative Documents Regulating the Issues of Registration of Expenses for Production and Calculation of the Net Cost of Products (Works , Services)

Before the end of the work in the sphere of development and endorsement by the ministries and agencies of the appropriate industry-sector normative documents on organization of registration of expenses for production, calculation of the net cost of products (works, services) in compliance with the Program of reformation of accounting work, organizations, as earlier, should be guided by the industry-sector instructions (directions) being in effect at the moment taking into account the requirements, principles and rules of acknowledgement in the accounting work of indicators, disclosing of information in the accounting work in compliance with already adopted normative documents on accounting work in execution of the mentioned Program.

Letter of the Ministry of Finance of the Russian Federation No. 28-01-21/871/SSh of April 25, 2002

The Ministry of Finance of the Russian Federation informs of the exchange, beginning with May 1, 2002, of the qualification certificates of the auditor issued before the entry into force of the Federal Law on the audit activities for the certificates envisaged in this Law. The Letter provides the list of documents, requirements and conditions necessary for the exchange of the qualification certificates of the auditor. The Letter also provides the recommended form of the application for the exchange of the certificates.

Letter of the State Customs Committee of the Russian Federation No. 01-06/13128 of April 3, 2002 on the Methodology Recommendations on the Control over the Export of the Results of Intellectual Activities

Customs control shall apply to any transferred by legal entities and natural persons results of intellectual activities on magnetic, paper or other material media (charts, diagrams, descriptions of the technological processes, software products, methodology materials, results of research works etc.) including the ones included in the product sets.
The Letter indicates the documents confirming the presence of the right for the results of intellectual activities. Lists the cases when it is necessary to present the deal certificate.
Material media containing the results of intellectual activities must be declared in writing with obligatory filling out of the cargo customs declaration when their cost is greater than the amount equivalent to ? 100 or if they are subject to non-tariff regulation measures. If the cost of the commodities declared under one application is not greater than ? 100 and there are no export restrictions, the declaring may be done by way of presenting a written application drawn up in a free style.

Decision of the Government of the Russian Federation No. 302 of May 8, 2002 on the Amendments to and Invalidation of Some of the Decisions of the Government of the Russian Federation on the Licensing of Individual Types of Activities

The amendments are introduced pursuant to the entering into force from February 11, 2002 of the Federal Law on the licensing of individual types of activities exempting form licensing some types of activities. The Decision invalidates 45 decisions of the Government of the Russian Federation specifying the licensing procedure for the types of activities now exempt from licensing.
The text of the Decision has not been published officially as of the date of preparation of the monitoring.

Decision of the Government of the Russian Federation No. 301 of May 8, 2002 on the Endorsement of the Regulation on the Granting and Spending of Subsidies from the Fund of Reformation of the Regional Finances

Specifies the procedure of selecting the subjects of the Russian Federation for granting subsidies from the Fund of Reformation of the Regional Finances formed in the framework of the federal budget, as well as the principles, procedure and terms of granting and spending of subsidies from the mentioned Fund. The subsidies are granted to the subjects of the Russian Federation selected on the contest basis and providing for the implementation of the program of reformation of state and municipal finances.
The text of the Decision has not been published officially as of the date of preparation of the monitoring.

Order of the Ministry of Internal Affairs of the Russian Federation No. 286 of March 28, 2002 on the Monthly Supplement for the Command Function (Management) of the Military Divisions and Military Units of Internal Forces of the Ministry of Internal Affairs of Russia to Contract Servicemen

Beginning with January 1, 2002, contract servicemen occupying the listed military positions shall get monthly supplement for the command function (management) of the military divisions and military units in the amount of Rbl 300 to Rbl 500. The supplement shall be paid out depending on the rank and amount of subordinate personnel according to the manning table. The supplement shall be paid out together with the monetary subsistence for the current month.
Registered in the Ministry of Justice of the Russian Federation on April 25, 2002. Reg. No. 3412.
The text of the Order is published in Rossiyskaya Gazeta on May 8, 2002, No. 81.

Decision of the Ministry of Labour of the Russian Federation No. 20 of March 25, 2002 on the Endorsement of the Terms of Labour Remuneration of Freelance Experts Engaged in Expert Evaluation of the Cultural Values Declared for Export, Temporary Export from the Territory of the Russian Federation and Returned after Temporary Export

Endorses the norms of labour remuneration of freelance experts engaged in expert evaluation of cultural values declared for export, temporary export from the territory of the Russian Federation and returned after temporary export. Also endorses the norms of additional time of a single expert evaluation of the mentioned cultural values in cases of increased complexity of works.
Registered in the Ministry of Justice of the Russian Federation on April 24, 2002. Reg. No. 3406.
The text of the Decision is published in Rossiyskaya Gazeta on April 24, 2002, No. 74.

Order of the Ministry of Foreign Affairs of the Russian Federation No. 2792 of March 11, 2002 on the Endorsement of the Regulation on the Representation of the Ministry of Foreign Affairs of the Russian Federation on the Territory of the Russian Federation

Representations of the Ministry of Foreign Affairs are its territorial bodies and are subdivided into representations in the central federal districts and the subjects of the Russian Federation. The representations shall provide for the interaction of the Ministry of Foreign Affairs with the bodies of state power of the subjects of the Russian Federation and the plenipotentiary representatives of the President of the Russian Federation in the federal district.
Representations shall handle the passport and visa services to the Russian citizens and legal entities and provide visa support for the entry and exit of foreign citizens and stateless persons.
Registered in the Ministry of Justice of the Russian Federation on April 24, 2002. Reg. No. 3405.
The text of the Order is published in Rossiyskaya Gazeta on May 8, 2002, No. 81.

Decision of the Social Insurance Fund of the Russian Federation No. 10 of February 1, 2002 on the Endorsement of the Methodology Directions on the Procedure of Assigning, Carrying Out of On-Site Documentary Checks of Insurers under the State Social Insurance and Taking Measures as a Result of Them

Defines 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 under the state social insurance paying insurance constitutions and the uniform social tax, to the drawing up and form of the acts of checks, as well as the procedure of taking decisions as a result of them. In particular, specifies the procedure of checking of the assigning and paying out of the temporary disability allowances, maternity allowances, lumpsum child birth allowance and other allowances and payments.
Registered in the Ministry of Justice of the Russian Federation on April 23, 2002. Reg. No. 3397.
The text of the Decision has not been published officially as of the date of preparation of the monitoring.

Federal Law No. 50-FZ of May 7, 2002 on the Amendments to Articles 188 and 189 of the Criminal Code of the Russian Federation

Refines the sings of crimes envisaged in Articles 188 "Smuggling" and 189 "Illegal Export of Technologies, Scientific-and-Technical Information and Services, Raw Materials and Equipment Used in the Creation of Mass Destruction Weapons, Armaments and Military Equipment".
Extends the circle of items of crime illegal actions with which form the crimes envisaged in the mentioned articles. Thus, in Part 2 of Article 188 "Smuggling", responsibility will occur for the illegal moving across the customs border of the Russian Federation of radiation sources, nuclear materials, as well as any armaments and military equipment or materials and equipment that may be used in the creation of mass destruction weapons and means of its delivery and any other types of armaments and military equipment subject to special rules of moving across the customs border.
According to the new wording of Article 189, responsibility under it, besides the illegal export, occurs also for the illegal transfer to a foreign organization or its representative of raw materials, equipment that are known for the person engaged in foreign trade activities to be used in the creation of armaments and military equipment. Article 189 is also extended to include Parts 2 and 3 containing qualification signs of corpus delicti envisaged in it.
The Federal Law is entered into force one month after the day of its official publication. The text of the Federal Law is published in Rossiyskaya Gazeta on May 14, 2002, No. 83.

Federal Law No. 48-FZ of May 7, 2002 on the Amendments to Articles 225 and 226 of the Criminal Code of the Russian Federation

The new wording is provided for Part 2 of Article 225 "Improper Execution of the Duties in the Guarding of Armaments, Ammunition, Explosives and Demolition Devices" and Part 2 of Article 226 "Stealing or Extortion of Armaments, Ammunition, Explosives and Demolition Devices". The wordings are in compliance with the obligation of the Russian Federation to never under any circumstances develop, produce, stockpile, purchase in any other way and store bacteriological (biological) and toxin weapons ("Convention on the Prohibition of the Development, Production and Stockpiling of the Reserves of Bacteriological (Biological) and Toxin Weapons and Their Destruction"). Earlier, the presence in the Criminal Code of the Russian Federation of sanctions for the improper execution of the duties in the guarding of the "biological weapons" or for the stealing or extortion of "biological weapons" showed indirectly the presence of such weapons of mass destruction in 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 May 14, 2002, No. 83.

Federal Law No. 49-FZ of May 7, 2002 on the Amendments to Some of the Legislative Acts of the Russian Federation Pertaining to Monetary Subsistence of Servicemen and Individual Benefits Granted to Them

Beginning with July 1, 2002, envisages reformation of the system of monetary subsistence by fixing on the stepwise basis the amounts of salaries for the rank and grade for contract servicemen not lower than the appropriate amounts of salaries and monthly supplements for skilled grades of state federal servants of the federal bodies of executive power. The reformation implies the abandoning of the pension supplement to servicemen, benefits in the payment for the housing, communal services and the telephone and their transfer into the monetary form.
The compliance of the typical military ranks and grades of contract servicemen to state positions of the state federal service and qualification grades of appropriate categories of state federal servants of the federal bodies of executive power is endorsed 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 May 14, 2002, No. 83.

Federal Law No. 47-FZ of May 7, 2002 on the Amendments to the Federal Law on the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation

Specifies that the law of the subject of the Russian Federation may endorse the budgets of the territorial state non-budgetary funds of the subject of the Russian Federation and reports of their execution.
Also lists the state positions which may not be occupied by the deputy of the legislative (representative) body of the subject of the Russian Federation during the period of his authority.
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 May 14, 2002, No. 83.

Decision of the Government of the Russian Federation No. 303 of May 8, 2002 on the Amendment to the Decision of the Government of the Russian Federation No. 536 of July 18, 2000

Refines the authority of the Ministry of Property Relations in the adoption of decisions on the privatisation of the federal property. Specifies, in particular, that the Ministry implements on behalf of the Russian Federation the rights of the stock-holder of open-type joint-stock companies with the stocks owned by the Russian Federation; protects the property and other rights and legal interests of the Russian Federation; publishes in official publications decisions on the terms of privatisation of the federal property.
The text of the Decision has not been published officially as of the moment of preparation of the monitoring.

Ruling of the Supreme Court of the Russian Federation No. GKPI 01-1709 of April 1, 2002

Invalidates provisions of Paragraph 3 of Item 2 and Paragraph 2 of Item 12 of the Instruction of the Central Bank of Russia on the procedure of obligatory sales of the part of the currency receipts inasmuch as it restricts the opportunities of the authorized banks to sell the part of these receipts at the order of the exporter directly to other authorized banks.
Earlier, authorized banks had to sell part of the export currency receipts only at interbank currency exchanges or directly to the Central Bank of Russia which, according to the applicant, increased expenses for conversion operations by the cost of mediation services.

Decision of the Government of the Russian Federation No. 309 of May 13, 2002 on the Endorsement of the Regulation on the Licensing of Activities in the Rendering of Prosthesis and Orthopaedic Aid

Defines the procedure of licensing of production and selling of prosthetic appliances of various designs, orthopaedic appliances, surgical boots and other items; repair and maintenance of these items; diagnostics of the functional defects, condition of the anatomic defects and rehabilitation potential in persons needing prosthetic and orthopaedic aid and other types of activities.
The licensing is vested in the Ministry of Labour of the Russian Federation. The effective period of the license is 5 years. The earlier issued licenses preserve their force until expiry.

Decision of the Government of the Russian Federation No. 308 of May 13, 2002 on the Endorsement of the Regulation on the Licensing of Activities in Public Demonstration of Audio and Visual Pieces of Art if the Mentioned Activities Are Carried Out in a Cinema Hall

Defines the procedure of licensing of activities of legal entities and independent entrepreneurs in public demonstration of audio and visual pieces of art if the mentioned activities are carried out in a cinema hall. The cinema hall is implied to be a special room meeting the requirements of ecological, sanitary and epidemiological, hygienic and fire safety norms and rules outfitted with seats for spectators (listeners) and possessing stationary (mobile) technological equipment for public demonstration of audio and visual pieces of art. The licensing is vested in the bodies of executive power of the subjects of the Russian Federation.
The effective period of the license is 5 years. The earlier issued licenses preserve their force until expiry.

Direction of the Central Bank of Russia No. 1148-U of May 7, 2002 on the Invalidation of the Normative and Other Acts of the Bank of Russia in View of the Termination by the Bank of Russia of the Licensing of and Control over the Professional Activities of Credit Organizations at Securities Market

In view of the termination by the Bank of Russia of the licensing of and control over the professional activities of credit organizations at securities market, invalidates a number of normative acts of the Bank of Russia. In particular, invalidates the Regulation of the Central Bank of Russia No. 1-P of October 23, 1997 on the particulars of the licensing of professional activities of credit organizations at securities market of the Russian Federation.
The Direction is entered into force from the day of its official publication in the Herald of the Bank of Russia.

Direction of the Central Bank of Russia No. 1147-U of May 6, 2002 on the Amendments to the Instruction of the Bank of Russia No. 1 of October 1, 1997 on the Procedure of Regulation of Activities of Banks

The amendments are introduced pursuant to the entering into force of the Directions of the Central Bank of Russia No. 1054-U of November 20, 2001 (from April 1, 2002) and No. 1118-U of March 13, 2002 (from March 20, 2002) Changing the Rules of Accounting Work in Credit Organizations.
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. 1144-U of April 29, 2002 on the Amendments to the Regulation of the Bank of Russia No. 51 of November 4, 1996 on the Obligatory Reserves of the Savings Bank of the Russian Federation Deposited in the Central Bank of the Russian Federation

Provides the new wording for the mentioned Regulation. Sets forth that the normatives of obligatory reserves are specified by the Board of Directors of the Bank of Russia depending on the type of monetary resources attracted by the Savings Bank of the Russian Federation. The normatives of obligatory reserves may not be greater than 20% of the obligations of the Savings Bank of the Russian Federation. Earlier, the normatives of obligatory reserves were fixed in the Regulation.
The Direction is to be published in the Herald of the Bank of Russia and is entered into force from June 1, 2002. The Direction is to be used for regulation of obligatory reserves beginning with June 1, 2002.

Decision of the Federal Commission for Securities Market No. 4/ps of March 21, 2002 on the Requirements to the Amount of Own Resources of the Managing Company of Investment Funds, Shared Investment Funds and Non-State Pension Funds

The minimum amount of own resources of the managing company of investment funds, shared investment funds and non-state pension funds is Rbl 5,000 thousand beginning with October 1, 2002.
According to the Letter of the Ministry of Justice of the Russian Federation No. 07/3375-YuD of April 9, 2002, the present Decision does not need state registration.

Decision of the Government of the Russian Federation No. 310 of May 13, 2002 on the Procedure of Granting and Spending in 2002 of Resources Allocated from the Fund of Compensations to Implement the Law of the Russian Federation on the Social Protection of Citizens Exposed to Radiation As a Result of the Disaster at Chernobyl Nuclear Power Station (in the Wording of the Law of the Russian Federation No. 3061-I of June 18, 1992), Federal Laws on the Social Protection of Citizens of the Russian Federation Exposed to Radiation Because of the Accident in 1957 at Mayak Industrial Association and Radioactive Waste into the Techa River and on Social Guarantees to Citizens Exposed to Radiation Because of the Nuclear Tests at Semipalatinsk Test Grounds

Defines the procedure of distribution and spending in 2002 of the subsidies allocated to the budgets of the subjects of the Russian Federation to implement the laws on the social protection of citizens exposed to radiation as a result of Chernobyl and other nuclear disasters inasmuch as it pertains to the reimbursement of expenses to grant benefits to the victims in the payment for the housing and communal services, communication services, as well as travel by public urban and suburban transport.

Order of the Ministry of Finance of the Russian Federation No. 33n of April 23, 2002 on the Amendment to the Methodology Directions on Registration in Accounting Work of Material and Production Reserves

The former wording of Item 210 of the Methodology Directions on the registration in accounting work of material and production reserves contained a reference to the invalid at present Decision of the Government of the Russian Federation No. 46 of January 19, 2000 on the amendments to the procedure of keeping the logbooks of invoices in the payments of the value added tax. Now, the given item of the Methodology Directions contains the general reference to the "specified form" of invoices.
Registered in the Ministry of Justice of the Russian Federation on May 14, 2002. Reg. No. 3429.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-12/185 of April 9, 2002 on the Procedure of Assigning Thematic Checks Carried Out by the Structural Divisions of the Central Office of the Ministry of Taxation of Russia and Interregional Inspections of the Ministry of Taxation of Russia in the Federal Districts and of Consideration of Their Resulting Materials

Thematic checks shall be arranged according to the quarterly plans endorsed by the orders of the Minister of Taxation of the Russian Federation on the basis of the programs of checks worked out by the structural divisions of the central office of the Ministry of Taxation of Russia in charge and endorsed by the Deputy Ministers of Taxation of the Russian Federation supervising them and are drawn up as orders of the Ministry of Taxation of the Russian Federation. In exclusive cases, the thematic checks may be arranged out of schedule at the orders of the Minister.

Ruling of the Constitutional Court of the Russian Federation No. 16-O of February 7, 2002 on the Refusal to Accept for Consideration the Appeal of Citizen A.K.Dressen against Violation of his Constitutional Rights by Individual Provisions of Articles 235 and 241 of the Tax Code of the Russian Federation

The applicant challenged articles of the Tax Code of the Russian Federation qualifying the lawyers in the same category of payers of the uniform social tax as independent entrepreneurs, but after the entry into force of the Federal Law introducing remuneration of the lawyers' work at the expense of the budgets when they render free legal aid to natural persons, they will pay this tax at the same rates as independent entrepreneurs. However, this claim of the applicant does not have any substantiation, because the challenged provision has been removed from the Tax Code of the Russian Federation.
The applicant also stated that the particulars of the lawyers' work permit to rate the lawyers as hired employees permitting them to pay the uniform social tax in the same amount as hired employees. However, according to the Constitutional Court of the Russian Federation, this conclusion cannot be derived from either the tax legislation or from the legal status of lawyers.

Ruling of the Constitutional Court of the Russian Federation No. 5-O of January 10, 2002 on the Refusal to Accept for Consideration the Appeal of the Open-Type Joint-Stock Company Spetsremstroyneft against Violation of the Constitutional Rights and Liberties by the Provisions of Item 2 of Article 8 of the Law of the Russian Federation on the Profit Tax from Enterprises and Organizations

The applicant challenged the constitutionality of the provision of the Law of the Russian Federation on the profit tax from enterprises and organizations because the payments in the form of the difference between the amount of advance contributions for the profit tax and its amount for the actually obtained profit do not have the object of taxation, thus not being considered as taxes. The Constitutional Court of the Russian Federation refused to accept the appeal for consideration, because the procedure of calculation and payment of the profit tax is not arbitrary, does not prevent implementation by citizens and their associations of their constitutional rights and does not question the compliance of the provisions of the mentioned item with the Constitution of the Russian Federation.

Letter of the Ministry of Taxation of the Russian Federation No. ShS-6-14/535 of April 25, 2002

The wording of the Law No. 5215-1 of June 18, 1993 on the use of cash registers in the monetary payments with the population that is in effect now does not envisage the responsibility of the enterprises for the use of defective cash register, carrying out of trade operations (rendering services) by the enterprise after it stops functioning, failure to put out the price tag for the sold commodity (price list for the rendered services) . However, the tax bodies preserve their right to appeal to courts to liquidate legal entities committing repeated violations of the requirements of the mentioned Law.

Decision of the Government of the Russian Federation No. 314 of May 16, 2002 on the Amendments to the Decision of the Government of the Russian Federation No. 939 of December 9, 2000

Beginning with June 1, 2002, the rate of export customs duty for raw oil and oil products obtained form bituminous materials (code according to the Foreign Trade Commodity Nomenclature 2709 00) is fixed to amount to USD 20.7 per 1,000 kg (from April 1, 2002 - USD 9.2 per 1,000 kg).
The Decision is entered into force from June 1, 2002.

Order of the Ministry of Education of the Russian Federation No. 1306 of April 9, 2002 on the Endorsement of the Regulation on the Uniform State Examination

Sets forth the procedure of the state (final) certification of the leavers of 11th(12th) forms of secondary educational institutions, as well as the procedure of carrying out entrance tests and admission to institutions of the secondary professional and higher professional education on the territory of the subjects of the Russian Federation taking part in the experiment introducing the uniform examination.
To arrange the examination, the state examination commission of the subject of the Russian Federation is created with the period of authority of 1 year. The conflict commission is created to solve the disputes in assessment of examination papers, protect the rights of school leavers and entrants taking part in the experiment. The conflict commission shall check the correspondence of marks or examination (entrance testing) procedure to the specified requirements.
Registered in the Ministry of Justice of the Russian Federation on May 8, 2002. Reg. No. 3420.

Direction of the Central Bank of Russia No. 1143-U of April 29, 2002 on the Amendments to the Regulation of the Bank of Russia No. 37 of March 30, 1996 on Obligatory Reserves of Credit Organizations Deposited in the Central Bank of the Russian Federation

The Regulation on obligatory reserves of credit organizations deposited in the Central Bank of the Russian Federation is provided in the new wording entering into force from June 1, 2002.

Federal Law No. 51 of May 7, 2002 on the Amendments to the Federal Law on the Budget Classification of the Russian Federation

The budget classification of the Russian Federation is extended to include the new section - "Structure of Expenses of the Subjects of the Russian Federation and Municipal Formations". In view of the changes in the tax legislation, the new wording is provided for the classification of incomes of the budgets of the Russian Federation. The changes are also introduced to other sections of the budget classification.
The Federal Law is entered into force from the day of its official publication. The Law applies to relations emerging in the drawing up and execution of the budgets of all levels beginning with January 1, 2002.

Order of the Ministry of Finance of the Russian Federation No. 37n of April 27, 2002 on the Endorsement of the Terms of Issue and Circulation of the Bonds of the Federal Loan with Debt Amortization

The interest rate for the coupon income for the given bonds is fixed for each coupon of the separate emission. The amount of the coupon income for all coupons of the separate emission of the bonds is determined proceeding from the interest rate of the coupon income specified in the decision on the issue of the separate emission of the bonds and is accrued for the unredeemed portion of the nominal cost. The redemption of the nominal cost in portions (debt amortization) shall be carried out within the time limits specified in the decision on the issue of the separate emission of the bonds coinciding with the dates of paying out the coupon income for them. In the debt amortization, the amount of the redeemed portion of the nominal cost is determined for each date of its paying out. The date of the redemption of the bonds is the date of payment of the last unredeemed portion of the nominal cost.
Registered in the Ministry of Justice of the Russian Federation on May 13, 2002. Reg. No. 3427.

Order of the Ministry of Finance of the Russian Federation No. 35n of April 25, 2002 on the Amendments to the Directions on the Procedure of Application of the Budget Classification of the Russian Federation Endorsed by the Order of the Ministry of Finance of the Russian Federation

Amends the list of the tied items of the functional classification of expenses of the budgets of the Russian Federation and the procedure of distribution of expenses according to subject items and subitems of the economic classification of expenses of the budgets of the Russian Federation.

Decision of the Government of the Russian Federation No. 319 of May 17, 2002 on the Authorized Federal Body of Executive Power in Charge of the State Registration of Legal Entities

Beginning with July 1, 2002, the Ministry of Taxation of the Russian Federation will carry out the state registration of legal entities as the authorized federal body of executive power.

Decision of the Government of the Russian Federation No. 317 of May 17, 2002 on the Endorsement of the Rules of Use of Gas and Granting of Services in Gas Supplies in the Russian Federation

The endorsed Rules set forth the requirements ensuring rational and efficient use of gas as the fuel or raw material during extraction, production, processing, transportation, storage, supplies, distribution and consumption.
The Rules apply on the whole territory of the Russian Federation and are obligatory for legal entities regardless of their organizational and legal form and natural persons engaged in entrepreneurial activities without the forming of the legal entity consuming gas or carrying out the types of activities listed in the Rules.
The Rules do not apply to consumers using gas for household purposes in dwelling and public buildings; independent heating of dwelling and public buildings with the total estimated heating power of gas employing equipment less than 100 kW.

Order of the Ministry of Finance of the Russian Federation No. 16n of March 4, 2002 on the Amendments to the Order of the Ministry of Finance of the Russian Federation No. 92N of November 12, 2001 on the Amounts of Daily Subsistence for the Short-Term Business Trips on the Territory of Foreign Countries

Increases the amounts of the daily subsistence for the persons sent on business trips to Afghanistan. For the employees sent on business trips to this state from the Russian Federation and other countries, the daily subsistence is fixed to amount of USD 97 (earlier, 65), for the employees of institutions located on the territory of Afghanistan within this country, the daily subsistence must be USD 67 (earlier, 54).
The Order is entered into force from January 1, 2002.
Registered in the Ministry of Justice of the Russian Federation on May 15, 2002. Reg. No. 3434.

Letter of the Ministry of Taxation of the Russian Federation No. AS-6-06/476 of April 15, 2002

Strict reporting forms may be printed by any printing houses under the condition of obligatory observation by them of the requirements to the strict reporting documents provided in the Letter of the Ministry of Finance of the Russian Federation No. 16-00-24/70 of August 23, 2001. Besides, the strict reporting forms must contain printed source data (printing house (short name)), place of its location, order number and year of execution, number of printed copies).

Letter of the Ministry of Taxation of the Russian Federation No. NA-6-21/525 of April 23, 2002 on the Letter of the Ministry of Taxation of Russia No. VT-6-04/351 of April 27, 2001

Pursuant to the appeal of the Ministry of Justice of the Russian Federation, recalls the Letter of the Ministry of Taxation of the Russian Federation No. VT-6-04/351 of April 27, 2001 conveying Explanations on individual issues pertaining to calculation and payment of the land tax.

Order of the Ministry of Finance of the Russian Federation No. 34n of April 25, 2002 on the Endorsement of the Blank Form of the Qualification Certificate of Auditor

Endorses the blank form of the qualification certificate of auditor consisting of the qualification certificate of auditor itself and information on the obligatory annual professional development.
Registered in the Ministry of Justice of the Russian Federation on May 17, 2002. Reg. No. 3445.

Order of the Ministry of Public Health of the Russian Federation No. 117 of April 17, 2002 on the Endorsement of the Warning Labels of the Danger of Tobacco Smoking

Endorses the main warning label of the danger of tobacco smoking and additional labels of the danger of tobacco smoking placed on the package of tobacco items. The main warning label is: "The Ministry of Public Health of Russia warns: smoking is dangerous to your health".
Registered in the Ministry of Justice of the Russian Federation on May 17, 2002. Reg. No. 3444.

Order of the State Customs Committee of the Russian Federation No. 381 of April 19, 2002 on the Places of Customs Registration

The place of the customs registration of the new Mercedes-Benz cars classified in Headings 8702-8704 of the Foreign Trade Commodity Nomenclature of Russia and imported to the customs territory of the Russian Federation is the Automobile Customs Station of the Central Excise Duty Customs Office.
The provisions of the Order do not apply to the commodities imported by natural persons for other than production or other commercial purposes.
The Order is entered into force 30 days after its official publication.
Registered in the Ministry of Justice of the Russian Federation on May 17, 2002. Reg. No. 3442.

Decision of the Social Insurance Fund of the Russian Federation No. 33 of March 25, 2002 on the Endorsement of the Procedure of Organization of Work to Grant in 2002 Respites (Extension Schedules) to Redeem the Debts in Obligatory Payments to the Social Insurance Fund of the Russian Federation in Obligatory Social Insurance against Industrial Accidents and Occupational Diseases

Respites (extension schedules) are granted to the payers registered in the Social Insurance Fund having the debt in the payment of insurance contributions for obligatory social insurance against industrial accidents and occupational diseases, penalties and fines and not being able to redeem this debt because of the heavy financial standing.
The respite (extension schedule) is granted to the payers on the basis of the agreements concluded by executive bodies of the Fund and the payers. During the period of the agreement, the penalties for the amount of the debt are not being accrued.
The Decision lists the documents submitted by the payers to the executive body of the Fund to get the respite (extension schedule).
Registered in the Ministry of Justice of the Russian Federation on May 15, 2002. Reg. No. 3432.

Letter of the Ministry of Finance of the Russian Federation No. 28-01-22/804/AP of April 16, 2002

Conveys Supplement 1 to the protocol of the session of the Central Certification-and-Licensing Audit Commission of the Ministry of Finance of the Russian Federation including some issues pertaining to the exchange of the qualification certificates of auditor for the right of audit activities in the sphere of bank audit.
If the certificate expires before May 1, 2002, the Ministry of Finance of the Russian Federation exchanges the qualification certificates of auditor for the right of audit activities in the sphere of bank audit without submission at the given stage by auditors of the documents confirming their professional development.
If the auditor fails to pass the annual professional development in the required volume in 2002 and in each subsequent calendar year after the endorsement by the Ministry of Finance of the Russian Federation of the new system of certification, teaching and professional development of auditors, the qualification certificate of auditor is revoked or the auditor may be refused to exchange the certificate.

Federal Law No. 55-FZ of May 20, 2002 on the Amendments to the Law of the Russian Federation on the Privatisation of the Housing Fund in the Russian Federation

Institutes the right of the citizens of the Russian Federation to privatise the separate dwelling space (rooms) in communal apartments occupied by them, as well as institutes the mechanism of alienation by the owner of the dwelling space in a communal apartment taking into account the priority right of its purchase by owners of other dwelling space in the same apartment.
Sets forth, in particular, that the owner of the privatised dwelling space in a communal apartment possesses the share in the property right for the common property in the communal apartment. This share is proportional to the share of the area of the owned by him dwelling space in the communal apartment, if otherwise is not specified by the agreement of all owners of the privatised dwelling space in the communal apartment.
Citizens that privatised the dwelling space being their only place of permanent residence may hand over their owned and free from obligations dwelling space into the state or municipal property, with the appropriate bodies of executive power, bodies of local government or their authorized persons being obliged to accept it as property and conclude social lease agreements for this dwelling space.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 54-FZ of May 20, 2002 on the Temporary Prohibition to Clone the Human Being

Introduces the temporary - for the term of five years - prohibition to clone the human being. It is also prohibited to import and export the clones of human embryos within the specified time limits. The Federal Law does not apply to the cloning of other organisms.
The Federal Law is entered into force one month after the day of its official publication.

Federal Law No. 53-FZ of May 20, 2002 on the Amendments to Articles 5, 6 and 21 of the Federal Law on the Fundamentals of Labour Safety in the Russian Federation

The state expert evaluation of the working conditions shall be carried out by the federal body of executive power and bodies of executive power of the subjects of the Russian Federation in charge of labour safety issues (earlier, the All-Russia State Expert Commission for the Working Conditions and the state export commissions of the subjects of the Russian Federation). The Law also refines the sphere of reference of the bodies of state power of the Russian Federation and the subjects of the Russian Federation in the sphere of labour safety.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 52-FZ of May 20, 2002 on the Amendments to Article 13 of the Federal Law on the Principles and Procedure of Delimitation of the Sphere of Reference and Authority between the Bodies of State Power of the Russian Federation and the Bodies of State Power of the Subjects of the Russian Federation

Defines clearly the issues of participation of the bodies of state power of the subjects of the Russian Federation in the consideration of the draft federal laws in common sphere by the State Duma of the Federal Assembly of the Russian Federation. In particular, regulates the issues of creation and functioning of the conciliation commission involving representatives of the subjects of the Russian Federation to work over the draft federal laws opposed by more than one third of the bodies of state power of the subjects of the Russian Federation. The commission may be created only to prepare the draft law for consideration by the State Duma in the first reading. The effective period of the commission may not be greater than one month from the day of adoption of the decision on its creation.
The Federal Law is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 326 of May 20, 2002 on the Invalidation of the Decision of the Government of the Russian Federation No. 532 of July 14, 2001 on the Introduction of Special Duties for Individual Commodities Originating in the Republic of Hungary

In view of the termination of application by the Hungarian Republic of measures violating economic interests of the Russian Federation and Russian enterprises, abandons the rates of special duties for the imported frozen vegetables, fruit and vegetable juices, ready-made soups and bouillons, as well as rape oil and other commodities originating in the Hungarian Republic.
The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 324 of May 20, 2002 on the Licensing of Activities in the Sphere of Hydrometeorology and Adjacent Spheres, As Well As Works in Active Interference in the Hydrometeorological and Geophysical Processes and Phenomena

The licensing applies to the determination of meteorological, climatic and other characteristics of the natural environment; determination of the level of pollution of the natural environment; presentation of information on the condition of the natural environment to consumers. The licensing shall also apply to the works in active intervention in the hydrometeorological and geophysical processes and phenomena, including protection of agricultural plants against hail, regulation of precipitation, fog dissipation, prevention or reduction of ground frost.
The licensing is vested in the Federal Service of the Russian Federation for Hydrometeorology and Environmental Monitoring. The license is issued for 5 years. The earlier issued licenses preserve their force until expiry.

Decision of the State Standards Committee of the Russian Federation No. 31 of April 22, 2002 on the Invalidation of the Normative Documents on the Licensing of Works in Obligatory Certification

Invalidates the rules of issue of licenses to carry out works in obligatory certification and application of the compliance sing endorsed by the Decision of the State Standards Committee of the Russian Federation No. 12 of May 26, 1994. The given measure is adopted pursuant to the Federal Law on the licensing of individual types of activities that does not envisage the licensing of works in obligatory certification and application of the compliance sign.
Registered in the Ministry of Justice of the Russian Federation on May 20, 2002. Reg. No. 3457.

Order of the State Customs Committee of the Russian Federation No. 442 of April 30, 2002 on the Invalidation of the Order of the State Customs Committee of Russia No. 349 of April 10, 2001

Beginning with July 1, 2002, invalidates the Order of the State Customs Committee of the Russian Federation endorsing the Instruction on the procedure of prolongation of proceedings in the cases of violation of the customs rules. The given measure is adopted pursuant to the entering into force from July 1, 2002 of the Code of Administrative Violations.
Registered in the Ministry of Justice of the Russian Federation on May 20, 2002. Reg. No. 3455.

Order of the State Customs Committee of the Russian Federation No. 443 of April 30, 2002 on the Invalidation of the Direction of the State Customs Committee of Russia No. 01-50/55 of June 5, 1992

Beginning with May 1, 2002, invalidates the Direction of the State Customs Committee of the Russian Federation No. 01-50/55 on the procedure of customs registration of commodities dispatched form localities significantly detached form the structural customs divisions.
Registered in the Ministry of Justice of the Russian Federation on May 20, 2002. Reg. No. 3454.

Order of the Ministry of Internal Affairs of the Russian Federation No. 320 of April 4, 2002 on the Amendments to the Instruction No. 605 of September 15, 1997 Endorsed by the Order of the Ministry of Internal Affairs of Russia

Amends the Instruction on the procedure of issue, replacement, registration and storage of the passports of the citizens of the Russian Federation. Specifies, in particular, that besides personal information of the citizens, the passport shall be used by the bodies of internal affairs to enter records of the earlier issued main documents identifying the citizens of the Russian Federation on the territory of the Russian Federation. Besides, if the citizen wishes so, appropriate tax bodies may also enter the taxpayer identification number in the passport.
The Order also provides the sample stamp of the military duty status, marriage registration stamp entered by the special printer, stamp of the earlier issued main documents identifying the citizen of the Russian Federation.
Registered in the Ministry of Justice of the Russian Federation on May 20, 2002. Reg. No. 3452.

Order of the Ministry of Internal Affairs of the Russian Federation No. 390 of April 27, 2002 on the Working Out and Endorsement of the Specimens of Special Products Permitting the Access of Transport Vehicles and Drivers to Participation in Traffic

Endorses the Instruction on the procedure of working out and endorsement of the specimens of blank driver's licenses, certificates of registration of transport vehicles and other special printed products permitting the access of transport vehicles and drivers to participation in traffic. Also endorses the Instruction on the procedure of endorsement of the specimens of the state registration plates for transport vehicles, coordination of technical specification and design documentation for making them for legal entities and independent entrepreneurs.
Registered in the Ministry of Justice of the Russian Federation on May 18, 2002. Reg. No. 3451.

Order of the Ministry of Finance of the Russian Federation No. 15n of March 4, 2002 on the Limiting Norms of Reimbursement of Lodging Expenses during Short-Term Business Trips on the Territories of Foreign Countries

The issue of the new norms of the lodging expenses during short-term business trips pertains to the introduction of euro as the national currency in a number of European countries. The earlier Order of the Ministry of Finance of the Russian Federation No. 51n of July 11, 2001 on the limiting norms of reimbursement of the lodging expenses during short-term business trips on the territories of foreign countries is invalidated.
Registered in the Ministry of Justice of the Russian Federation on May 15, 2002. Reg. No. 3435.

Federal Law No. 56-FZ of May 21, 2002 on the Amendments to Item 1 of Article 19 of the Federal Law on the Status of Servicemen and Item 6 of Article 35 of the Federal Law on the Military Duty and Military Service

Sets forth that military institutions of the secondary and higher professional education implement professional educational program and issue to persons having passed the final state certification the state documents of the level of education and qualification. The procedure of working out and implementation of the professional educational programs for the military institutions of the secondary and higher professional education is defined by the Government of the Russian Federation.
Introduced amendments provide for professional training of the military specialists in compliance with the military professional educational programs. The terminology of the mentioned Federal Laws is brought in compliance with the Law of the Russian Federation on education.
The Federal Law is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 323 of May 20, 2002 on the Endorsement of the Rules of Providing Free Meals from the Dairy Dispensary (Payment of the Monthly Monetary Compensation If the Dairy Dispensary is not Available) for Children up to 3 Years of Age Living Permanently on the Territory of Radioactive Contamination Zones because of the Accident at Chernobyl Nuclear Power Station

Defines the procedure and terms of providing free meals from the dairy dispensary (payment of the monthly monetary compensation if the dairy dispensary is not available) for children up to 3 years of age living permanently on the territory of the radioactive contamination zones because of the accident at Chernobyl Nuclear Power Station and not attending child preschool educational institutions. The free meals are provided to prescriptions. The prescriptions are issued on prescription forms with the stamp "Free" by local paediatricians of the child outpatient clinics in the cities and local paediatricians of the central (regional) hospitals, doctors of district hospitals, feldshers or obstetricians in rural areas. The handing out of the free meals is vested in the dairy dispensaries.

Ruling of the Constitutional Court of the Russian Federation No. 69-O of April 9, 2002 Pursuant to the Appeal of Citizen M.V.Ignatyichev against Violation of his Constitutional Rights by the Provisions of Articles 2, 4 and 5 of the Federal Law on the Gambling Tax, Law of the Nizhny Novgorod Province on the Rates of the Gambling Tax and the Law of Ivanovo Province on the Rates of the Gambling Tax

The Constitutional Court of the Russian Federation has found out that the provision of Item 3 of Article 5 of the Federal Law on the gambling tax is not in compliance with the Constitution of the Russian Federation, shall loose its power and may not be applied. The mentioned Item envisaged opportunities of fixing by legislative (representative) bodies of the subjects of the Russian Federation of particular tax rates for gambling institutions on the territories of the subjects of the Russian Federation in excess of the minimum amounts of tax rates specified in the mentioned Federal Law without restriction of the limiting amounts of such rates in the Federal Law.
The Ruling on the appeal is final and must be observed from January 1, 2003 if the legislator does not introduce amendments to the Federal Law on the gambling tax before the mentioned time limit.

Ruling of the Constitutional Court of the Russian Federation No. 68-O of April 9, 2002 on the Request of the Court of Arbitration of the Republic of Karelia on the Constitutionality of Item 5 of Article 83 of the Budget Code of the Russian Federation, Articles 4 and 11 of the Law of the Russian Federation on the Donorship of Blood and Its Components

According to the challenged provision of the Budget Code, if the legislative or other legal acts introduce budget obligations not envisaged in the budget law (decision), the budget law (decision) shall apply. According to the applicant, the given norm is in violation of Articles 1, 7, 18 and 19 of the Constitution of the Russian Federation because it lifts budget obligations from the state pertaining to the reimbursement of benefits and compensations guaranteed and specified in the federal legislation, thus preventing from implementation of the rights and freedoms of citizens and legal entities. Article 4 of the Law of the Russian Federation on the donorship of blood and its components specifying that the financing of the measures in development, organization and promotion of the donorship of blood and its components is carried out on the basis of the federal, republican, territorial and local programs at the expense of the resources of appropriate budgets and Article 11 of the same Law specifying the benefit in the payment for the housing and communal services for the persons awarded with the badge "Distinguished Donor of Russia" is in violation of Article 19 of the Constitution of the Russian Federation inasmuch as they are being of declarative nature as indefinite in their essence and not envisaging the mechanism of reimbursement of the fixed benefits and compensations.
In spite of the fact that the request was associated with reimbursement of benefits to donors in the payment for the housing and communal services, the resolution of the Constitutional Court of the Russian Federation is more generic and applies also to the rest of the benefits envisaged in the Law on the donorship of blood and its components. According to the Ruling, the absence of the federal, regional and local programs of development of donorship and the gaps in the legislative regulation of the procedure of reimbursement of expenses in benefits to donors may not block the solving of disputes, protection of legal rights and interests of citizens. The federal legislator must immediately define the procedure of reimbursement from the budget of expenses pertaining to benefits to persons awarded with the badge "Distinguished Donor of Russia".

Decision of the Ministry of Labour of the Russian Federation No. 32 of April 30, 2002 on the Endorsement of the Methodology Recommendations on the Monetary Compensation (Amount) of Reimbursement of the Damage to Citizens' Health Because of the Radiation Disasters

The financing of the mentioned expenses is vested in the Ministry of Labour of the Russian Federation and the bodies of executive power of the subjects of the Russian Federation in compliance with the concluded state contracts within the fixed budget allocations.
The necessary resources from the federal budget are allocated according to the budget list on the basis of the monthly request submitted by the body in charge of the social protection of population of the subject of the Russian Federation together with attached copy of the writ of execution, act of a court, as well as documents on the results of appeal in the cassation and enforcement instances.

Letter of the Ministry of Taxation of the Russian Federation No. NA-6-21/639 of April 29, 2002 on the Information Comprising the State Secret

Explains some of the particulars of filling out the tax declaration for the tax on extraction of mineral resources endorsed by the Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/555 of December 18, 2001 for such mineral resources as tantalum, niobium, beryllium, lithium, yttrium group rare earths, especially pure quartz raw materials. Also explains the particulars of filling out the estimate for the property tax from enterprises endorsed by the Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/22 of January 18, 2002 when submitting information on mobilization capacities of the industry in production and repair of the military equipment.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/07-2880 of April 23, 2002

Explains the procedure of application in 2002 of the method of calculation of discounts and mark-ups to tariff rates for obligatory social insurance against industrial accidents and occupational diseases.
Applications for discounts from insurers are accepted before May 15 of the current calendar year. The Letter provides the forms of estimates of the discount or mark-up for insurance tariff rate for obligatory social insurance against industrial accidents and occupational diseases. The executive body of the Fund shall take the decision on the discount or mark up for the insurer on the basis of the estimate.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/10-2810 of April 19, 2002 on the Spending of the Resources of Obligatory Social Insurance to Pay for the Cost of Accommodations in Child Rehabilitation Camps in 2002

Before the endorsement by the Government of the Russian Federation of the rules of spending of the resources of obligatory social insurance to pay for the cost of accommodations in countryside stationary child rehabilitation camps, the financing shall be carried out in compliance with the Federal Law on the budget of the Social Insurance Fund of the Russian Federation for the year 2002, Decision of the Government of the Russian Federation on the leisure, rehabilitation and employment of children in 2002.

Letter of the Ministry of Taxation of the Russian Federation No. FS-6-10/454@ of April 11, 2002 on the Drawing Up of the Documents for Tax Payments by the Tax Agents

If the payment is effected by the independent entrepreneur being tax agent in cashless form using the payment order, the field "Destination of Payment" of the payment documents - the "Note" code - should show the number of the appropriate personal account card together with the mark "Tax Agent", and if the payment is made by the independent taxpayer, the mark "Own Payment".
If the payment order is filled out by the legal entity, the field "Destination of Payment" of the payment document - the "Note" code - is used to enter "Tax Agent" as the tax agent, and "Own Payment" in the case of independent taxpayer.

Letter of the Ministry of Taxation of the Russian Federation No. 03-1-09/161/14-V601 of January 28, 2002 on the Value Added Tax

The writing off as losses of the creditor organization of the unrecalled (unredeemed) receivables on the balance of the creditor organization for the purposes of collection of the value added tax is regarded as free donation.
When the receipts from the sales of commodities (works, services) are determined for taxation purposes as soon as they are paid, the amount of the value added tax for commodities (works , services) recorded as unrecovered receivables by the creditor organization shall be transferred to the budget within the time limits specified for the payment of the tax for the reporting period when the receivables are written off.

Treaty between the Russian Federation and the United States of America on Strategic Offensive Reductions (Moscow, May 24, 2002)

Each of the parties of the Treaty reduces and restricts strategic nuclear warheads so that by December 31, 2012 the aggregate amount of such warheads with each party does not exceed 1,700-2,200.
The Treaty is entered into force on the day of exchange of ratification instruments. The Treaty remains in force until December 31, 2012 and may be prolonged at the agreement between the parties or replaced before it with subsequent agreement.

Decision of the Government of the Russian Federation No. 340 of May 23, 2002 on the Endorsement of the Regulation on the Licensing of Activities in Handling Hazardous Waste

Defines the licensing procedure for activities in handling hazardous waste. The licensing body is the Ministry of Natural Resources of the Russian Federation and its territorial bodies. The license is issued for 5 years. The earlier issued licenses preserve their force until expiry.
The text of the Decision has not been published officially as of the moment of preparation of the monitoring.

Decision of the Government of the Russian Federation No. 339 of May 23, 2002 on the Invalidation of the Decisions of the Government of the Russian Federation No. 546 of May 7, 1997, No. 1154 of October 13, 1999 and No. 217 of March 10, 2000

Invalidates the Decision of the Government of the Russian Federation endorsing the List of payments exempted from insurance contributions to the Pension Fund of the Russian Federation and the changes to the List.
The text of the Decision has not been published officially as of the moment of preparation of the monitoring.

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