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Monitoring of the Federal Legislation dated 30.04.2002

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Regulation of the Central Bank of Russia and the State Customs Committee of the Russian Federation No. 180-P/01-100/3 of February 15, 2002 on the Amendments to the Regulation of the Bank of Russia and the State Customs Committee of Russia No. 101-P and No. 01-23/32005 of December 22, 1999 (Respectively) on the Application of the Instruction of the Bank of Russia and the State Customs Committee of Russia on the Currency Control Procedure for the Receipts from the Export of Commodities in the Russian Federation No. 86-I and No. 01-23/26541 of October 13, 1999 (Respectively)

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

Regulation of the Central Bank of Russia and the State Customs Committee of the Russian Federation No. 179-P/01-100/2 of February 15, 2002 on the Amendments to the Instruction of the Bank of Russia and the State Customs Committee of Russia No. 86-I and No. 01-23/26541 of October 13, 1999 (Respectively) on the Currency Control Procedure for the Receipts from the Export of Commodities in the Russian Federation

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Report of the State Statistics Committee of the Russian Federation

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Report of the State Statistics Committee of the Russian Federation

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Endorses the form of the estimate of regular payments for the use of mineral resources and the procedure for filling it out that applies to organizations and independent entrepreneurs recognised as users of mineral resources in compliance with the Law on the mineral resources including the cases of conclusion and fulfilling of the product-sharing agreements.
The estimate is submitted by the user of the mineral resources no later than the last of the month following the expired quarter to the tax body and the committee for natural resources in the subject of the Russian Federation at the place of location of the part of the mineral reserves.
Registered in the Ministry of Justice of the Russian Federation on April 23, 2002. Reg. No. 3598.

Order of the State Customs Committee of the Russian Federation No. 260 of March 21, 2002 on the Endorsement of the Instruction on the Customs Registration of Transport Vehicles Classified under Headings 8701-8704, 8706 00, 8707, 8711 of the Foreign Trade Commodity Nomenclature of Russia

The Instruction applies to transport vehicles imported under the purchase and sale agreement (contract) between the producer organization and the Russian organization enjoying the exclusive right to carry out operations pertaining to the import of commodities to the customs territory of the Russian Federation under the customs regime of release for free circulation. In the presence of the preliminary notification to the customs body (at least 3 days before the delivery) and submission of information and documents listed in the Instruction, customs registration of the commodities is carried out within 3 working hours from the moment of registration of the cargo customs declaration.
Registered in the Ministry of Justice of the Russian Federation on April 22, 2002. Reg. No. 3394.

Ruling of the Constitutional Court of the Russian Federation No. 28-O of April 9, 2002 on the Appeal of Citizen N.P.Yefimov against Violation of His Constitutional Rights by Part 3 of Article 386 and Part 2 of Article 387 of the Criminal Procedural Code of the RSFSR

The applicant challenged the constitutionality of Part 3 of Article 386 and Part 2 of Article 387 of the Criminal Procedural Code of the RSFSR envisaging the opportunity to appeal against refusal to initiate proceedings under the newly revealed circumstances to the superior prosecutor only.
Earlier, the Constitutional Court of the Russian Federation considered on numerous occasions the issue of the constitutional and legal nature of the institute of revision of court rulings having entered into legal force that includes the procedure of reopening of the cases because of the newly revealed circumstances. Recognized as unconstitutional are the norms excluding the appeals in court of the final decisions of the prosecutor, investigator or body of investigation on the institution of proceedings and handing over the case to court taken as a result of checking and investigation of the facts and circumstances on pre-trial stage of criminal cases.
Therefore, the Constitutional Court of the Russian Federation having come to the conclusion that the appeal challenges the normative provisions being in essence the same as the earlier ones recognized as not complying with the Constitution of the Russian Federation confirms with its decision the failure of these provisions to comply with the Constitution of the Russian Federation.
Provisions of Part 3 of Article 386 of the Criminal Procedural Code of the RSFSR and Part 2 of Article 387 of the Criminal Procedure Code of the RSFSR - inasmuch as they do not permit the checking in court of the substantiation of the decisions of the prosecutor to refuse the initiation of proceedings and to end the proceedings in case of a newly revealed circumstances - shall loose their force and may not be applied by courts, other bodies and officials as not complying with the Constitution of the Russian Federation.

Order of the State Customs Committee of the Russian Federation No. 292 of April 1, 2002 on the Amendments to the Order of the State Customs Committee of Russia No. 834 of August 22, 2001

For transport vehicles and accessories classified under Headings 8702-8704, 8706, 8707, 8711 of the Foreign Trade Commodity Nomenclature of the Russian Federation imported for recipients in Moscow and the Moscow Province and originating in the CIS countries including the Republic of Belarus, it is not obligatory to undergo customs registration at the STO Automobile Customs Station of the Central Excise Duty Customs Office.
The Order is entered into force thirty days after its official publication. The text of the Order is published in Rossiyskaya Gazeta on April 27, 2002, No. 77.
Registered in the Ministry of Justice of the Russian Federation on April 26, 2002. Reg. No. 3414.

Order of the State Customs Committee of the Russian Federation No. 279 of March 29, 2002 on the Amendment to the Order of the State Customs Committee of Russia No. 1070 of November 27, 2000

Extends the list of points of transfer for alcoholic and tobacco items taking into account the types of international traffic.
The Order is entered into force thirty days after the official publication. The text of the Order is published in Rossiyskaya Gazeta on April 27, 2002, No. 77.
Registered in the Ministry of Justice of the Russian Federation on April 25, 2002. Reg. No. 3408.

Decision of the Social Insurance Fund of the Russian Federation No. 32 of March 22, 2002 on the Endorsement of the Procedure of Submission by Insurers of Information to Fix the Discounts and Mark-Ups to Insurance Tariff Rates for Obligatory Social Insurance against Industrial Accidents and Occupational Diseases

A discount and mark-up to the mentioned insurance tariff rate is calculated to the insurer for the current year on the basis of the data of reports of the estimate sheets for the resources of the Social Insurance Fund of the Russian Federation for the previous calendar year; information on insurance cases occurring with the insurer for the previous calendar year; information of the personal (registration) files of the victims. To consider the issue of fixing the discount, the insurer shall submit before May 15 of the current year to the executive body of the Fund at the place of its registration the set of documents listed in the Decision. The Decision provides the form of the application for fix the discount for the insurance contributions.
The Decision is entered into force 10 days after the day of its official publication. The text of the Decision is published in Rossiyskaya Gazeta on April 27, 2002, No. 77.
Registered in the Ministry of Justice of the Russian Federation on April 24, 2002. Reg. No. 3407.

Letter of the Ministry of Finance of the Russian Federation No. 28-05-01/781/SSh of April 11, 2002

Lists the documents, requirements and conditions to be used as guidance when submitting to the licensing body the application to get the license for audit activities. The time limit for consideration of the documents is 60 days from the day of receiving in the licensing body of the application for the license with all necessary documents. Consideration of the application for the license is charged at Rbl 300. The issue of the license - at Rbl 1,000. The license may be revoked by the licensing body without a court appeal in case of a failure to pay the license fee within 3 moths from the day of taking the decision on its granting. The Letter provides contact telephone numbers of the Department of Organization of Audit Activities for document reception and issue of licenses.

Decision of the Government of the Russian Federation No. 273 of April 26, 2002 on the Endorsement of the Regulation on the Control over the Land Planning Activities

Defines the procedure of organization and carrying out of control over the land planning activities. The control is vested in the Federal Service of the Land Cadastre of Russia and its territorial bodies. Officials of these bodies may issue orders obligatory for legal entities and citizens to eliminate the violations of the legislation during land planning works and fix the time limits to eliminate the violations and call the delinquents to administrative responsibility.
The Decision is entered into force 7 days after its first official publication. The text of the Decision has not been published officially as of the date of the preparation of the monitoring.

Decision of the Government of the Russian Federation No. 271 of April 26, 2002 on the Partial Changes to the Decision of the Government of the Russian Federation No. 1358 of December 8, 1999

The rates of export customs duties for individual types of polyvinylchloride exported from the territory of the Russian Federation outside the member-states of the Customs Union agreements are fixed to amount to 3% of the customs cost (earlier, 6.5%).
The Decision is entered into force one moth after the day of its official publication. The text of the Decision has not been published officially as of the day of preparation of the monitoring.

Decision of the Government of the Russian Federation No. 270 of April 26, 2002 on the Amount and Types of Expenses for Organization and Carrying Out of the Privatisation of the Federal Property

Defines the types of expenses for organization and carrying out of the privatisation of the federal property. The amount of the mentioned expenses of the Russian Fund of the Federal Property as a specialized state institution selling privatised federal property amounts to 3% of the amount of monetary resources received from the buyers in payment for the purchased property. If the amount of the actual expenses is less than the fixed one, unspent money are to be transferred to the federal budget.
The Decision is entered into force 7 days after the day of its first official publication. The text of the Decision has not been published officially as of the date of preparation of the monitoring

Direction of the Central Bank of Russia No. 1139-U of April 16, 2002 on the Transfers of Securities Registered on Special, Type S Accounts of Non-Residents

Permits the transfers of securities between the depo type S accounts of different owners without committing the purchase-and-sale deals involving an organizer of trade if otherwise is not envisaged in the documents regulating the issue and circulation of such securities. The mentioned transfers may be carried out within both one and several authorized banks.
The Direction is entered into force from the moment of its publication in the Herald of the Bank of Russia. The text of the Direction has not been published officially as of the date of preparation of the monitoring.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-03/167 of April 2, 2002 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-03/572 of December 26, 2001

Changes the procedure of calculation of the total amount of the tax in the declaration for the value added tax. The section of the declaration "Tax Exemptions" is extended to include new lines describing indicator "Amount of Tax Presented to the Taxpayer and Covered by Him When Purchasing Commodities (Works, Services) Due for Exemption" (line code 370).
Registered in the Ministry of Justice of the Russian Federation on April 24, 2002. Reg. No. 3403.

Order of the Ministry of Finance of the Russian Federation No. 26n of April 1, 2002 on the Endorsement of the Blank Form of the License for Audit Activities

Endorses the blank form of the license for audit activities.
Registered in the Ministry of Justice of the Russian Federation on April 25, 2002. Reg. No. 3410.

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