Monitoring of the Federal Legislation dated 18.12.2002

Decision of the Government of the Russian Federation No. 894 of December 16, 2002 on the Procedure of Preparation and Fulfilment of Protection Obligations During Privatisation of the Objects of Cultural Heritage

Defines the requirements to the preparation, essence and fulfilment of protection obligations during privatisation of the objects of cultural heritage and revealed objects of cultural heritage, measures to control their execution, as well as the requirements to confirmation of their fulfilment by the owners of the objects of cultural heritage.
Requirements to the essence, conservation and use of objects where the privatisation is not compete are developed according to the endorsed procedure. For the earlier privatised objects of cultural heritage, the procedure applies inasmuch as it pertains to the fulfilment by the owner of the object of cultural heritage of adopted protection obligations, control over their fulfilment, as well as the procedure of confirmation of fulfilment of protection obligations.

Decision of the Government of the Russian Federation No. 879 of December 10, 2002 on the Endorsement of the Regulation on the Registration of Citizens Entitled for Housing Subsidies because of the Resettlement from the Regions of the Far North and Similar Localities

Registration of citizens entitled for housing subsidies is carried out by the bodies of executive power of the subjects of the Russian Federation at the place of their permanent residence or the bodies of local government if they delegate their authority to them. The Decision lists the documents submitted by citizens entitled for the subsidy and provides the form of the application.
The decision on the registration is taken within 15 days from the date of registration of the applications of citizens. The notification of the adopted decision is sent to the applicant within 5 working days from the date of adoption of the appropriate decision.
The Decision provides an exhaustive list of reasons to remove the citizens form records.

Order of the Committee of the Russian Federation for Military and Technical Cooperation with Foreign States No. 71 of October 31, 2002 on the Endorsement of the Instruction on the Procedure of Issue to the Subjects of the Military and Technical Cooperation of Statements of the Committee of the Russian Federation for Military and Technical Cooperation with Foreign States on the Substantiation of the Payment Respite for More Than 90 Days for the Export of Commodities (Works, Services, Results of Intellectual Activities) of Military Destination

Defines the procedure of consideration by the Committee for Military and Technical Cooperation of Russia of requests of the subjects of military and technical cooperation to issue statements on the substantiation of the payment respite for more than 90 days for the export of commodities (works, services, results of intellectual activities) of military destination. The Order lists the documents submitted by the subjects of military and technical cooperation to the Committee of Russia for Military and Technical Cooperation necessary to obtain the statement on the substantiation of the payment respite.
Registered in the Ministry of Justice of the Russian Federation on December 17, 2002. Reg. No. 4032.

Order of the State Sports Committee of the Russian Federation No. 440 of November 5, 2002 on the Endorsement of the Rules of Classification and Technical Supervision of Sports Vessels

Classification of sports vessels is carried out according to destination, region of navigation and main engine. The technical supervision of the sports vessels envisages initial certification, regular certification, special (extraordinary) certification. The act of initial certification is drawn up as a result of the initial certification used as the basis to issue the navigation worthiness certificate indicating the class of the sports vessel. Effective period of the navigation worthiness certificate is one year from the moment of issue.
Registered in the Ministry of Justice of the Russian Federation on December 11, 2002. Reg. No. 4023.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/706 of December 10, 2002 on the Endorsement of the Methodology Recommendations on the Application of Chapter 26.2 "Simplified System of Taxation" of the Tax Code of the Russian Federation

Explains a number of provisions of Chapter 26.2 "Simplified System of Taxation" of the Tax Code of the Russian Federation having caused ambiguous interpretations. Explains, in particular, that the right to switch over to the simplified system of taxation is not granted to organizations possessing separate divisions being branches and representations and indicated as such in the constituent documents of their founding organisations. Organizations possessing other separate divisions may use the simplified system of taxation on common grounds. When applying Subitems 12 and 13 of Item 3 of Article 346.12 of the Code, one should take into account that taxpayers transferred to the uniform imputed income tax under one or several types of entrepreneurial activities may not use the simplified system of taxation for other types of entrepreneurial activities subject to taxation according to the commonly accepted procedure. The Order specifies that if the total share of state or municipal property in the organisations i s greater than 25%, such organisations may not apply the simplified system of taxation.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/707 of December 10, 2002 on the Endorsement of the Methodology Recommendation on the Application of Chapter 26.3 "Taxation System in the Form of the Uniform Imputed Income Tax for Individual Types of Activities" of the Tax Code of the Russian Federation

Explains the norms of Chapter 26.3 "Taxation System in the Form of the Uniform Imputed Income Tax for Individual Types of Activities" of the Tax Code of the Russian Federation. Specifies, in particular, that shop floor and visitor service area restrictions (Items 4 and 5 of Article 346.26 of the Tax Code of the Russian Federation) must be observed by the taxpayers for each of the trade and public catering objects used by them in the entrepreneurial activities. Taxpayers having exceeded the given restrictions for at least one of the trade or public catering objects may not be transferred to the uniform imputed income tax.

Order of the State Customs Committee of the Russian Federation No. 1334 of December 11, 2002 on the Temporary Measures of Control over the Delivery of Commodities and Transport Vehicles Moved by Highway Transport

The temporary measures are introduced from December 25, 2002 pursuant to the suspension by the International Union of Highway Transport on the territory of the Russian Federation of the guarantee system of the customs convention on international cargo transportation using the TIR book (TIR Convention of 1975). The customs bodies, in particular, are ordered not to draw up the TIR books in the transfer points through the customs border of the Russian Federation and the notification points.
The interested party may carry out the customs registration of commodities according to the release-for-free-circulation customs regime while paying the customs duties in the single amount.

Procedure of Interaction of the Ministry of Taxation of the Russian Federation and the Central Bank of the Russian Federation in Issues of Transfer of Registration Files of Credit Organisations (Endorsed by the Ministry of Taxation of the Russian Federation and the Central Bank of Russia on December 9, 2002, Nos. BG-16-09/145, 01-33-2/4393)

Sets forth the procedure of interaction of the Ministry of Taxation of the Russian Federation and the Bank of Russia in issues of transfer of registration files of credit organisations registered by the Bank of Russia before July 1, 2002. The transfer of registration files of credit organizations is carried out on the basis of the request of the authorized body in charge of the registration according to the schedule of transfer of registration files. For credit organisations liquidated before July 1, 2002, registration files are not compiled.

Letter of the Ministry of Taxation of the Russian Federation No. BK-6-07/1889@ of December 6, 2002 on the Licensing

Producer organisations importing alcohol-containing edible products for the purposes of their use as raw materials for own production must have licenses for the import, storage and shipment of alcohol-containing edible products.

Letter of the Ministry of Taxation of the Russian Federation No. FS-6-09/1882@ of December 5, 2002 on the Determination of the Body in Charge of the Registration Empowered to Take Decision on the State Registration of Legal Entities Created through Reorganization in the Form of a Merger If the Places of Residence of the Reorganised Legal Entities Are Located on the Territory of Different Subjects of the Russian Federation

The body in charge of the registration authorized to take the decision on the state registration of legal entities created by reorganization in the form of a merger shall be the body in charge of the registration having received the application for the state registration of the legal entity created by reorganization.