Monitoring of the Federal Legislation dated 24.04.2002

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.