Windfall tax for major companies to be introduced in Russia

Garant Free Online Demo

Legal information system for your company.
Simply click on the button Start working and the system Legislation of Russia in English will be available for unlimited time.

Daily Monitoring of the Legislation

Monitoring of the Federal Legislation dated 28.02.2002

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Contact Us

Leave us a message