Monitoring of the Federal Legislation dated 18.04.2002

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.