Monitoring of the Federal Legislation dated 1.07.2002

Federal Law of the Russian Federation No. 73-FZ of June 25, 2002 on the Objects of Cultural Heritage (Monuments of History and Culture) of the Peoples of the Russian Federation

Adopted by the State Duma on May 24, 2002.
Approved by the Council of the Federation on June 14, 2002.
The text of the Federal Law is published in Rossiyskaya Gazeta on June 29, 2002, Nos. 116-117.
The objects of cultural heritage include monuments of history and culture, places of interest, historical settlements and other large territorial complexes.
The Law specifies the procedure of creation and keeping of the State Register of Objects of Cultural Heritage (Monuments of History and Culture), essence of the right of ownership for such objects, particulars of ownership, use and management of such objects qualified as federal property. Defines the procedure of qualifying immovable property as revealed objects of cultural heritage and their protection requirements. Specifies the authority of the federal bodies in the sphere of preservation, protection, use and popularisation of the objects of cultural heritage.
The Law envisages a number of provisions regulating the issues of privatisation of the immovable property qualified as objects of cultural heritage. Institutes restrictions for privatisation of the monuments and for their alienation from the federal property, as well as introduces restrictions for the use of the immovable property qualified as objects of cultural heritage and envisages the special procedure of registration of the deals with the mentioned property. Religious monuments may only be handed over to religious organizations.
The Law envisages introduction of historical and cultural expert evaluation, positive statement of which serving as the basis for adoption of the decision of the state body in charge of the protection of the heritage qualifying the objects of immovable property as cultural heritage of the Russian Federation, as well as to permit any economic and construction activities.
Various benefits are envisaged for natural persons or legal entities having invested their resources in the works to preserve the objects of cultural heritage, in particular, beneficial rent.
The Federal Law is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 465 of June 26, 2002 on the Measures to Protect Russian Producers of Compressors for Refrigeration Equipment

As such measure endorses for the term of 2 years the rates of the special duty for compressors for refrigeration equipment imported to the customs territory of the Russian Federation. The special duty is not collected for compressors for refrigeration equipment originating in the member-countries of the Eurasia Economic Community, as well as when such commodities are imported to the territory of the Russian Federation from the territory of the Republic of Belarus if these commodities are released for free circulation in the Republic of Belarus without collection of the special duty or without transfer of the paid duty to the federal budget according to established procedure.

Decision of the Government of the Russian Federation No. 467 of June 26, 2002 on the Endorsement of the Regulations on the Licensing of Activities in the Sphere of Ammunition and Pyrotechnical Devices

Defines the procedure of licensing of development, production, utilization of ammunition, production of pyrotechnical devices, as well as distribution of Class IV and V pyrotechnical devices according to the state standard carried out by legal entities. The licensing is vested in the Russian Agency for Ammunition. The licenses are issued for the term of 5 years. The licenses issued before the adoption of the present Decision preserve their force before expiry.

Decision of the Government of the Russian Federation No. 468 of June 26, 2002 on the Endorsement of the Regulations on the Licensing of Activities in the Sphere of Explosive Materials of Industrial Destination

Defines the procedure of licensing of production, storage, distribution and use of explosive materials of industrial destination carried out by legal entities. The licensing is vested in the Russian Agency for Ammunition and the Federal Mining and Industrial Supervision Agency of Russia. The licenses are issued for the term of 5 years. The licenses issued before the adoption of the present Decision preserve their force until expiry.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-23/275 of June 3, 2002 on the Endorsement of the Instruction on the Filling Out of the Form of the Tax Estimate (Information) of the Amounts of Incomes Paid Out to Foreign Organizations and Collected Taxes

Sets forth the procedure of filling out by the tax agents of the tax estimate of the amounts of incomes paid out to foreign organizations and collected taxes, the form being endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-23/31.
Provides the table of codes of the types of incomes used while filling out the estimate.
The text of the Order is published in Rossiyskaya Gazeta on June 29, 2002, Nos. 116-117.

Order of the State Customs Committee of the Russian Federation No. 567 of June 3, 2002 on the Endorsement of the Form of the Decision on the Suspension of Operations on Bank Accounts and the Procedure of Suspension of Operations on Bank Accounts

Defines the procedure of suspension of operations on the bank accounts of debtor organizations (debtor independent entrepreneurs) by the customs bodies being one of the measures of ensuring execution of obligations in the transfer of customs payment and penalties.
In cases of the failure to pay or incomplete transfer of customs payments and penalties by the debtor organization, the customs body may decide to suspend operations on the bank accounts of the given debtor organization before they are actually paid.
The penalties for the amount of arrears that the taxpayer could not redeem because of the suspension of the taxpayer bank operations at the decision of the customs body or court are not accrued.
The decision on the suspension of operations on bank accounts must be revoked no later than within one operative day following the day of submission of the documents confirming the execution of the decision on the collection of the customs duties.
The text of the Order is published in Rossiyskaya Gazeta on June 29, 2002, Nos. 116-117.

Letter of the Ministry of Taxation of the Russian Federation and the Pension Fund of Russia Nos. MZ-16-25/5221, BG-6-05/835 of June 11, 14, 2002 on the Transfer of Insurance Contributions by Organizations Incorporating Separate Divisions

To apply Item 8 of Article 24 of the Federal Law No. 167-FZ, the taxpayer organizations incorporating separate divisions without the separate balance, clearing account and not paying remuneration to natural persons shall pay out insurance contributions in obligatory pension insurance on the centralized basis at the place of their location. Declarations and estimates of advance payments of insurance contributions for obligatory pension insurance are submitted by the organizations at their place of location.
Separate divisions with the separate balance, clearing account and paying out remuneration to natural persons shall execute the duties of organizations in the payment of insurance contributions, as well as submit declarations and estimates of advance payments of insurance contributions at the place of their location.