Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 31.01.2002

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.

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