Monitoring of the Federal Legislation dated 9.10.2002

Federal law No. 120-FZ of October 5, 2002 On Amending the Federal Law On the Prosecutor's Office of the Russian Federation

The prosecutors and investigators shall be provided with state protection not only in case they are prevented from their legitimate activity but also in instances when an attempt is made to force them to alter the nature of that activity or out of revenge for the said activity.
The Federal law shall take effect as from its official publication.

Decree of the President of the Russian Federation No. 1129 of October 5, 2002 On Bringing the Acts of the RSFSR President and the President of the Russian Federation Into Line With the Labor Code of the Russian Federation

The amendments are made to bring the wording of the acts of the RSFSR President and the President of the Russian Federation regarding issues of labor activity into line with the latest provisions of the Labor Code of the Russian Federation which took effect as from February 1, 2002.
The Decree shall take effect as from its signature date.

Order of the Ministry of Taxes and Fees of the Russian Federation No. BG-3-09/426 of August 9, 2002 On the Procedure For Putting On a Register With the Tax Authority At the Place of Location of Legal Persons Registered After July 1, 2002

It establishes a procedure for putting on a register of legal persons already created or newly created as a result of re-organization whose state registration took place after July 1, 2002.
The putting on a register of those persons as taxpayers shall be carried out with a tax body at the place of location of a legal person which was created or is newly created as a result of re-organization. Certificate of Registration shall be given (or forwarded) to a legal person within 5 days as from the state registration.
It also establishes a procedure for putting on a register of legal persons who are subject to a special procedure of state registration (trading-industrial chambers, political parties, public organizations, public movements, public funds, public agencies and bodies of public self-activity, religious organizations, credit institutions).
Registered with the Ministry of Justice of the Russian Federation in October 3, 2002.
Registration No. 3830.

Order of the Ministry of Taxes and Fees of the Russian Federation No. BG-3-05/469 of August 30, 2002 On Amending Order of the Ministry of Taxes and Fees of the Russian Federation No. BG-3-05/153 of March 28, 2002

It makes amendments to the procedure for filling-in and submission of individual sheets of calculation of advance payments under insurance premiums towards obligatory pension insurance.
It establishes, in particular, that Sheet No. 1 of the title part of the calculation of advance payments shall be presented by all insurers. As to Sheets Nos. 02-04 of the title part, the insurers shall submit only the sheets which are filled in by them. Sheets Nos. 05-06 shall be submitted by all insurers.
Organizations which made labor contracts and contracts of civil-law nature with natural persons for the performance of work and provision of services and also author's contracts but failed during a reporting period to calculate payments and other remuneration in favor of the natural persons, shall be obligated to submit to tax bodies calculations of advance payments over those reporting periods.
Registered with the Ministry of Justice of the Russian Federation in October 3, 2002. Registration No. 3829.

Letter of the Ministry of Taxes and Fees of the Russian Federation No. 02-5-11/202-AD088 of September 10, 2002 On the Application of Norms of Chapter 25 of the Tax Code of the Russian Federation

It clarifies that the tax legislation of the Russian Federation does not declare it necessary to distribute for purposes of taxation profits of indirect costs between types of activities. The total amount of indirect costs recognized as such during a reporting period shall be counted within the expenses to be considered when assessing a tax base for profit tax over that reporting period, regardless of the fact that no income may be obtained during the reporting period from any of the activities (including in case of no profits whatever from any of the activities during the reporting period). Moreover, the indirect costs shall not include expenses associated with the organization of activity the income from which has not yet been obtained during the reporting period.
Besides, clarifications are provided on the collection of a profit tax in case of directed funding and on the application of privileges earlier established for small businesses.