Monitoring of the Federal Legislation dated 19.04.2002

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).