Monitoring of the Federal Legislation dated 5.09.2002

Decision of the Government of the Russian Federation No. 638 of August 28, 2002 on the Subprogram "Housing for Young Families" Forming Part of the Tied Federal Program "Housing" for the Years 2002-2010

The subprogram envisages creation of the system of state support for young families in the housing problem to improve the demographic situation in Russia. Participants of the subprogram are young families (with the age of spouses not greater than 30 years) recognized as needing improved housing conditions and living permanently on the territory of the subject of the Russian Federation participating in the implementation of the program.
The main form of state support in the housing problem of young families is subsidies to compensate for part of expenses of the purchase or construction of the housing at the birth (adoption) of the child. The amount of the granted subsidies is determined proceeding from the social norm of the total dwelling space per 1 member of the family adopted in the Russian Federation, however, not more than 18 square meters and the average market cost of 1 square meter of the total dwelling space endorsed by the bodies of executive power of the subjects of the Russian Federation.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-02/458 of August 21, 2002 on the Endorsement of the Methodology Recommendations to Estimate the Taxable Base Calculated in Compliance with Article 10 of the Federal Law No. 110-03 of August 6, 2001

Explains the procedure of calculation of the taxable base for the profit tax from January 1, 2002 described in Chapter 25 "Profit Tax from Organizations" of the Tax Code of the Russian Federation. The recommendations reflect the changes pertaining to the dates of occurrence of incomes and expenses assumed for taxation purposes, as well as classification of objects adopted for taxation purposes according to the specially established procedure.
Especially emphasized are issues of calculation of the taxable base by taxpayers when they switch over to incomes and expenses determination according to accrual method or cash collection method.