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Monitoring of the Federal Legislation dated 9.04.2002

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.

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