Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 30.04.2003

Decree of the President of the Russian Federation No. 370 of March 26, 2003 on the Amendments to and Invalidation of Some of the Acts of the President of the Russian Federation

Pursuant to the adoption of the Federal Law No. 178-FZ of December 21, 2001 on the privatisation of the state and municipal property, amends the Decree of the President of the Russian Federation No. 1535 of July 22, 1994 endorsing the main provisions of the state program of privatisation of state and municipal enterprises in the Russian Federation after July 1, 1994.
Invalidates a number of the acts of the President of the Russian Federation, in particular, Decree No. 301 of March 25, 1992 on the selling of land plots to citizens and legal entities during privatisation of state and municipal enterprises and No. 1229 of October 14, 1992 on the development of the system of privatisation cheques in the Russian Federation.
The Decree is entered into force from the day of its official publication.

Letter of the Ministry of Taxation of the Russian Federation No. SA-6-22/322@ of March 21, 2003 on the Application of Item 2 of Article 346.32 of the Tax Code of the Russian Federation

Explains the procedure of calculation and payment of the amounts of the uniform imputed income tax by organisations incorporating separate divisions without the separate balance and clearing account engaged at the place of location of such divisions in entrepreneurial activities subject to the uniform imputed income tax.
The grounds for inclusion in the tax declaration of information on insurance contributions for obligatory pension insurance calculated and paid for the separate division is the estimate drawn up in free from, as well as the copies of payment documents, certified by the tax body at the place of registration (place of location) of the taxpayer.

Information Letter of the Central Bank of Russia No. 22 of March 11, 2003

Explains some issues of application of the Regulation of the Bank of Russia No. 142-P of July 5, 2001 defining the procedure of carrying out by resident legal entities of currency operations pertaining to direct investments in the countries of the Commonwealth of Independent States, as well as some other issues of application of the currency legislation.
In particular, if the person sent on a business trip used own resources in foreign currencies to pay for the travelling expenses during the trip outside the Russian Federation, and the mentioned expenses are reimbursed by the bank client after his return, Form 0406007 certificate may be drawn up in the name of this natural person for the amount of resources in foreign currencies handed out to him under the condition that the client submits to the authorised bank the report envisaged in the legislation.

Decision of the Constitutional Court of the Russian Federation of April 1, 2003 on the Case of Constitutionality of the Provision of Item 2 of Article 7 of the Federal Law on the Audit Activities Pursuant to the Appeal of Citizen I.V.Vystavkina

According to the applicant, the challenged provision while not permitting to carry out obligatory audit by independent auditors restricts unreasonably the freedom of entrepreneurial activities carried out on the basis of equality of all in the face of the law and court.
The Constitutional Court of the Russian Federation recognised the provision of Item 2 of Article 7 of the Federal Law on the audit activities stating that obligatory audit is carried out by audit organisations as not contradicting the Constitution of the Russian Federation since its provisions do not prevent a natural person auditor from carrying out obligatory audit as an employee of the audit organisation or being its founder or co-founder.
The Decision is entered into force immediately after annunciation.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-28/96 of March 3, 2003 on the Endorsement of the Access Procedure to Confidential Information of the Tax Bodies

Defines the access procedure for state bodies, bodies of local government, organisations, authorised persons and other users to confidential information of the tax bodies.
The request for the confidential information is drawn up and sent in writing on the endorsed blank forms by messenger service, postal dispatches, couriers or in the electronic form over telecommunication channels with requisites permitting to identify the fact of user request to the tax body.
Tax bodies are not permitted to present databases, databanks, archives, lists of taxpayers and employees of the tax bodies containing confidential information except for the cases envisaged in the federal legislation.
Registered in the Ministry of Justice of the Russian Federation on March 26, 2003. Reg. No. 4335.

Regulation of the Central Bank of Russia No. 217-P of March 7, 2003 on the Participation of the Russian Authorised Banks in the Registered Capitals of the Banks of the Republic of Belarus

Specifies the procedure of participation of the authorised banks possessing general license for bank operations issued by the Bank of Russia in the registered capitals of the banks of the Republic of Belarus created in compliance with the legislation of this republic and on its territory.
Transfers of monetary resources for the purposes of participation in the registered capitals of the banks of the Republic of Belarus, as well as the purchase (alienation) of stocks of the issuers of the banks of the Republic of Belarus, shares in the registered capitals of these banks is effected by the authorised banks using the notification procedure.
The Regulation is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on March 26, 2003. Reg. No. 4332.

Decision of the Social Insurance Fund of the Russian Federation No. 16 of February 25, 2003 on the Endorsement of the Procedure of Allocation in 2003 of the Resources To Pay the Full or Partial Cost of Accommodations for Sanatoria and Resort Treatment of Employees for Insurers at the Expense of the Discounts or Mark-Ups to the Insurance Tariff for Obligatory Social Insurance against Industrial Accidents and Occupational Diseases

Specifies the procedure of allocation in 2003 of the resources of the obligatory social insurance against industrial accidents and occupational diseases to pay for the cost of accommodations at the expense of the discounts or mark-ups to the insurance tariff for obligatory social insurance against industrial accidents and occupational diseases. Insurers shall allocate resources to pay for the cost of accommodations for employees in sanatoria and resort institutions located on the territory of the Russian Federation proceeding from Rbl 470 per person per day.
The setting off as accrued insurance contributions applies to expenses made by insurers in 2003 to pay for accommodations with initial time of arrival up to December 31, 2003 inclusive. Recording of the allocated resources by insurers is arranged using Form 4-FSS estimate sheet.
Registered in the Ministry of Justice of the Russian Federation on March 26, 2003. Reg. No. 4330.

Decision of the State Construction Committee of the Russian Federation No. 2 of January 8, 2003 on the Summary Rules "Labour Safety in Construction. Industry Typical Labour Safety Instructions"

Endorses the summary rules SP 12-135-2003 containing the package of industry typical instructions on labour safety for the most common professions and types of works in construction. The summary rules are intended for preparation of labour safety instructions for construction workers regardless of the agency affiliation and organisational and legal forms of ownership of legal entities engaged in construction activities.
Labour safety instructions must be worked out by the heads of the appropriate structural divisions of the organisation with participation of the labour safety service and endorsed by the order of the employer in coordination with the trade-union body or other representative body authorised by the employees. Revision of the instructions must be arranged at least once in five years.
SP 12-135-2003 is entered into force from July 1, 2003.
Registered in the Ministry of Justice of the Russian Federation on March 25, 2003. Reg. No. 4321.

Direction of the Central Bank of Russia No. 1256-U of March 3, 2003 on the Amendments to the Regulation of the Bank of Russia No. 2-P of October 3, 2002 on Cashless Payments in the Russian Federation

From June 1, 2003, introduces the new forms of the payment order and encashment order containing new fields. The fields "Payer", "Recipient" "Purpose of Payment" "Payer INN" (taxpayer identification No.), "Recipient INN" (taxpayer identification No.), as well as the Fields 101-110 in the payment documents for the transfer and collection of the tax and other obligatory payments are filled out taking into account the requirements of the joint Order of the Ministry of Taxation of the Russian Federation, State Customs Committee of the Russian Federation and the Ministry of Finance of the Russian Federation No. BG-3-10/98/197/22n of March 3, 2003 also entered into force from June 1, 2003.
The earlier accepted payment documents and payment orders must not be redrawn and must be executed in compliance with the requisites envisaged in the applied formats. The date of writing off of the monetary resources from the payer account in the payment order, encashment order is entered in the middle of the free space of the upper field. When drawing up the payment order for a partial payment of the mentioned payment documents, the Fields 101-110 are not filled out.
The Direction must be published in the Herald of the Bank of Russia and is entered into force from June 1, 2003.
Registered in the Ministry of Justice of the Russian Federation on March 21, 2003. Reg. No. 4300.

Direction of the Central Bank of Russia No. 1263-U of March 28, 2003 on the Invalidation of the Normative Acts of the Bank of Russia

Pursuant to the adoption of the Regulation of the Bank of Russia No. 198-P of October 7, 2002, invalidates the Regulation of the Bank of Russia No. 7-P of December 8, 1997 on the procedure of calculation and collection of the payment for the clearing services of the Bank of Russia with amendments.
The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia.

Decision of the Government of the Russian Federation No. 177 of March 31, 2003 on the Organisation and Implementation of the State Monitoring of the Environment (State Ecological Monitoring)

Endorses the procedure of organisation and implementation of the complex system of monitoring of the condition of the environment, evaluation and forecasting of the changes of the condition of the environment under the influence of natural and man-induced factors.
The monitoring is vested in the Ministry of Natural Resources of the Russian Federation, Russian Hydrometeorological Service, Russian Land Cadastre, Ministry of Agriculture of the Russian Federation, State Committee for Fishing and other bodies of executive power.

Decision of the State Mining and Industrial Supervision Agency of the Russian Federation No. 5 of March 4, 2003 on the Endorsement of the Regulation on the Expert Evaluation of Industrial Safety of Hazardous Industrial Objects Using Underground Structures

Defines the terms of arranging of the expert evaluation of the industrial safety, drawing up and endorsement of the statements of the expert evaluation of industrial safety of industrial objects using the following lifting devices: cargo cranes of all types, elevators and communication systems, ropeways, moving staircases, lifts (towers), funiculars, construction lifts, invalid lifting platforms.
The Regulation is obligatory for execution by all legal entities regardless of the organisational and legal form engaged in expert evaluation of industrial safety of the mentioned objects.
Registered in the Ministry of Justice of the Russian Federation on March 28, 2003. Reg. No. 4345.

Letter of the Central Bank of Russia No. 44-T of March 26, 2003 on the Overall Liquidity Normative (N5)

Explains the procedure of application of sanctions to credit organisations in cases of failure to observe the overall liquidity normative (N5). Suggests, in particular, to use information on the level of observation of the overall liquidity normative (N5) in the framework of the contensive analysis of the situation in credit organisations. If the results of the analysis do not show shortcomings in the condition and/or management of the liquidity of the credit organisation, the territorial institution of the Bank of Russia does not apply to the credit organisation sanctions envisaged in the federal laws for the failure to observe the mentioned normative by the credit organisation.

Letter of the Ministry of Taxation of the Russian Federation No. AS-6-06/326 of March 20, 2003 on the Interaction with the Federal Bodies of the Tax Police During Dissolution of the Federal Service of the Tax Police of Russia

During the period fixed for the dissolution of the Federal Service of the Tax Police of the Russian Federation, the tax bodies will continue to interact with the bodies of the Federal Service of the Tax Police of the Russian Federation according to the earlier defined procedure. The tax bodies are ordered to inform immediately the bodies of the prosecutor's office of the facts of refusal of the heads of the bodies of the tax police to accept and examine the materials of the violation of the legislation on taxes and fees containing the signs of a crime sent by the tax bodies.

Ruling of the Cassation Board of the Supreme Court of the Russian Federation No. KAS 03-24 of February 6, 2003

Recognises as contradicting the federal legislation and invalid from the day of adoption of the Decision Paragraph 4 of Subitem "b" of Item 4 of the Regulation on the licensing of purveying, processing and sale of the scrap of non-ferrous metals endorsed by the Decision of the Government of the Russian Federation No. 552 of July 23, 2002 specifying as the license requirement and condition the availability of the scrap baler at every object.

Decision of the Government of the Russian Federation No. 182 of April 1, 2003 on the Partial Suspension in 2003 of the Decision of the Government of the Russian Federation No. 309 of April 21, 2001

In 2003, suspends the Decision of the Government of the Russian Federation No. 309 of April 21, 2001 on the endorsement of the Regulation on the purchase, distribution, handing out of accommodations for sanatoria and resort treatment and rehabilitation of employees and members of their facilities inasmuch as it pertains to the purchase, distribution and handing out of accommodations for sanatoria and resort treatment and rehabilitation of employee family members and employee rehabilitation.

Decision of the Government of the Russian Federation No. 181 of April 1, 2003 on the Amendments to the Decision of the Government of the Russian Federation No. 505 of July 5, 2001

The rules of rendering paid educational services in the sphere of pre-school and secondary education now apply to the sphere of professional education.
Executors of the paid educational services include scientific organisations, as well as institutions, originations and citizens rendering mentioned services in the sphere of primary professional, secondary professional, higher professional and post-graduate professional education.

Decision of the Government of the Russian Federation No. 179 of April 1, 2003 on the Rules of Granting from the Fund of Co-Financing of Social Expenses of Subsidies for Partial Reimbursement of Expenses of Consolidated Budgets of the Subjects of the Russian Federation Pertaining to the Granting of Subsidies to the Population to Cover the Housing and Communal Services

Defines the procedure of granting subsidies from the Fund of Co-Financing of Social Expenses to consolidated budgets of the subjects of the Russian Federation for partial reimbursement of expenses pertaining to the granting of subsidies to the population to cover the housing and communal services and estimation of the amount of the mentioned subsidies. The subsidies are granted on the quarterly basis.
For the subjects of the Russian Federation participating in the experiment in application of the system of personified social accounts, the level of subsidies is increased by 7% in excess of the specified level.
The Decision sets forth the time limits for submission of the reports of the fixed standards of payment for the housing and communal services and the amount of accrued subsidies.
The Ministry of Finance of the Russian Federation is ordered to provide explanations on the use of the Rules.

Order of the State Customs Committee of the Russian Federation No. 107-r of March 12, 2003 on the Places of Temporary Import (Export) of Commodities to (from) the Customs Territory of the Russian Federation Using ATA Carnets

Provides the new wording for the list of the places of customs registration of commodities using ATA carnets.
Registered in the Ministry of Justice of the Russian Federation on April 2, 2003. Reg. No. 4357.

Decision of the Government of the Russian Federation No. 191 of April 3, 2003 on the Length of Working Time (Norm of Pedagogical Hours Per Rate of Earnings) of Pedagogical Workers of Educational Institutions

Fixes the length of the working time (norm of pedagogical hours per rate of earnings) for the pedagogical workers of educational institutions depending on the length and/or speciality taking into account the particulars of their work.

Decision of the Government of the Russian Federation No. 190 of April 2, 2003 on the Authorised Federal Body of Executive Power in Charge of the Regulation, Control and Enforcement in the Sphere of Forming and Investment of Resources of Accumulated Pensions

The authorised federal body of executive power in charge of the regulation, control and enforcement in the sphere of forming and investment of resources of accumulated pensions shall be the Ministry of Finance of the Russian Federation, as well as the Federal Commission for Securities Market, within their sphere of reference.
The Decision specifies, in particular, that the Ministry of Finance of the Russian Federation shall arrange contests to choose the specialised depositary and management companies to conclude contracts with the Pension Fund of the Russian Federation.

Decision of the Government of the Russian Federation No. 189 of April 2, 2003 on the Measures to Protect Russian Producers of Zinc-Coated Rolled Products

Introduces for 2.5 years the import antidumping duty in the amount of 24.3% of the customs cost for flat rolled items of steel, alloyed or alloy-free steel with zinc or aluminium-and-zinc coating (codes according to the Foreign Trade Commodity Nomenclature of the Russian Federation 7210 49 100 0, 7210 49 900 0, 7210 61 100 0, 7210 61 900 0, 7225 92 100 0, 7225 92 900 0) originating in the Ukraine.
The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 188 of April 2, 2003 on the List of Infectious Diseases Hazardous for the Population and Serving As Grounds to Refuse or Revoke the Temporary Residence Permission to Foreign Citizens and Stateless Persons or Residence Permit or Work Permission in the Russian Federation

The mentioned list includes AIDS, lepra, tuberculosis, as well as sexually transmitted infections.
The Ministry of Public Health is ordered to provide explanations on the application of the mentioned list.

Decision of the Government of the Russian Federation No. 187 of April 2, 2003 on the Amount of Remuneration to Organisations Financed at the Expense of the Federal Budget, Expenses of Employees Because of the Moving to Work in Another Locality

The reimbursement is arranged according to the preliminary agreement with the employer in the amount of actual expenses confirmed with travel documents, however, not higher than the cost of travel specified for the listed in the Decision categories of conveniences in individual types of transport. If the confirming travel documents are not available, the compensation is paid out in the amount of the cost of travel with the minimum category of conveniences.
The reimbursement amount includes settling expenses at the new place of residence in the amount of the monthly salary for the position (tariff rate) at the new place of work per employee and in the amount of one forth of the salary for the position (tariff rate) for each resettled family member. Besides, the employee shall get the daily allowance in the amount of Rbl 100 per day of travel to the new place of work.
The mentioned resources must be returned by the employee if he failed to start working within specified time limits without a justifiable reason, as well as if he retired from work prematurely at his own will without a justifiable reason or was dismissed for the wrong doing being the reason for discontinuation of the labour contract.
The employee having failed to report for work or refused to start working with a justifiable reason must return the paid out settling resources less the travel expenses of himself and members of his family, as well as the luggage expenses.

Order of the State Customs Committee of the Russian Federation No. 169 of February 17, 2003 on the Endorsement of the New Blank Forms of the Cargo Customs Declaration

From June 1, 2003 introduces the new blank forms "Cargo Customs Declaration (TD1)" and the "Additional Sheet (TD2)" each of which consisting of four bound sheets of self-copying paper with special protection elements.
Registered in the Ministry of Justice of the Russian Federation on March 27, 2003. Reg. No. 4343.

Federal Law No. 44-FZ of April 5, 2003 on the Procedure of Registration of Incomes and Estimation of the Average Per Capita Income of the Family and Incomes of a Single Citizen to Recognise Them As Low-Income Persons and Render State Social Aid to Them

Defines the procedure of registration of incomes and calculation of the average per capita income for the purposes of rendering state social aid to low-income families or low-income single citizens.
The estimate is made proceeding from the amount of incomes of the family members or the single citizen for the three most recent calendar months preceding the month of submission of the application for the state social aid. The total incomes take account of the types of incomes both in monetary form and in kind from all sources and on any grounds. The incomes include also the monetary equivalents equal to the cost of the benefits granted to the mentioned persons, as well as incomes from sale or leasing of immovable and other types of property, incomes from personal part-time farm. The list of the types of incomes taken into account in the calculation of the average per capita incomes to render the state social aid is specified by the Government of the Russian Federation.
The Law defines the particulars of the procedure of registration of individual types of incomes of the family, including those from seasonal, temporary works, from personal part-time farm, from property leasing and some other types of incomes.
The Federal Law is entered into force one month after the day of its official publication.

Federal Law No. 43-FZ of April 5, 2003 on the Amendments to the Code of the Internal Water Transport of the Russian Federation

Sets forth that the state registration in the State Register of Ships of the Russian Federation does not apply to sports sailing ships regardless of the presence and power rating of the main engines and capacity of such vessels. The sphere of reference of the bodies of technical supervision and classification of the vessels of the Russian Federation now does not include technical supervision of the sports sailing ships.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 42-FZ of April 5, 2003 on the Amendments to the Federal Law on Power Conservation

In the framework of the program of reformation of the electric power industry of the Russian Federation envisaged the transfer to the bodies of executive power of the subjects of the Russian Federation of the authority in the sphere of granting benefits to consumers and producers of power resources providing better figures as compared to the state standards.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 41-FZ of April 5, 2003 on the Amendments to Article 30 of the Federal Law on the Higher and Post-Graduate Professional Education

The amount of the supplement to the salary for the position (rates) of scientific and pedagogical workers of institutions of higher education is increased three times and is fixed to amount to: Rbl 900 for the scientific grade of the candidate of sciences and Rbl 1,500 for the scientific grade of the doctor of sciences.
The Federal Law is entered into force from the day of its official publication and applies to legal relations emerging from January 1, 2003.

Federal Law No. 40-FZ of April 5, 2003 on the Ratification of the Agreement Between the Russian Federation and the Republic of Kazakhstan on the Delimitation of the Bottom of the Northern Part of the Caspian Sea for the Purposes of Implementation of Sovereign Rights for the Use of Natural Resources and Protocol to the Agreement between the Russian Federation and the Republic of Kazakhstan on the Delimitation of the Bottom of the Northern Part of the Caspian Sea for the Purposes of Implementation of the Sovereign Rights for the Use of Natural Resources of July 6, 1998

Ratifies the Agreement signed in Moscow on July 6, 1998 and the Protocol to it signed in Moscow on May 13, 2002.

Decision of the Federal Commission for Securities Market of the Russian Federation No. 03-4/ps of February 5, 2003 on the Endorsement of the Method of Calculation of Own Resources of Professional Participants of the Securities Market

Lists the types of resources with amounts comprising own resources of professional participants of the securities market, as well as resources not included in the estimate.
Own resources are increased (reduced) by the amount of the positive (negative) difference between the estimated and the balance cost of the objects of immovable property and unfinished construction where there is a statement of an independent assessor of their estimated cost as of the date not earlier than 1 year before the date of submission to the Federal Commission for Securities Market of the Russian Federation of information on the amount of own resources of the professional participant.
The method is not used to estimate own resources of credit organisations.
Registered in the Ministry of Justice of the Russian Federation on April 2, 2002. Reg. No. 4359.

Order of the Ministry of Justice of the Russian Federation No. 68 of March 25, 2003 on the Endorsement of the Rules of Consideration of Applications and Taking Decisions on the State Registration

Endorses the procedure of consideration of applications and taking decisions by the Ministry of Justice of the Russian Federation and its territorial bodies on the state registration of trade and industry chambers, public associations, including political parties, trade-unions and national and cultural autonomies, as well as religious organisations.
Registered in the Ministry of Justice of the Russian Federation on April 1, 2003. Reg. No. 4350.

Order of the State Customs Committee of the Russian Federation No. 203 of March 3, 2003 on the Declaring of Commodities

Endorses the new procedure of declaring of commodities placed under the customs regime of release for free circulation or export using the simplified form. The declaring at the desire of the declaring party is arranged by submitting a written application and other listed documents under the condition that the total customs cost of the commodities is not greater than USD 1,000 equivalent, and the commodities are moved by one and the same person on the same transport vehicle under the same contract or without any relation to a contract.
The Order sets forth that for customs registration of commodities with the customs cost not exceeding USD 500 equivalent customs duties are not collected.
The Order does not apply to the procedure of declaring of excisable commodities subject to licensing or labelling, currency values exempted from commodity duties, as well as commodities subject to measures of non-tariff regulation.
The Order is entered into force 10 days after its official publication.
Registered in the Ministry of Justice of the Russian Federation on March 31, 2003. Reg. No. 4347.

Operative Direction of the Central Bank of Russia No. 48-T of March 31, 2003 on the Scheme of Transfer of the Balance of the Credit Organisation with a Revoked License for Bank Operations to an Actual Chart of Accounts

Pursuant to the adoption of the new rules of accounting work in credit organisations, provides the table of correspondence of accounts as of January 1, 1998 and 2002 to the accounts of the new chart of accounts having entered into force from January 1, 2003.

Decision of the Government of the Russian Federation No. 197 of April 4, 2003 on the Particulars of Double Job Holding for Pedagogical, Medical, Pharmacy Workers and Workers of Culture

The particulars of double job holding for the mentioned employees are defined by the Ministry of Labour of the Russian Federation in coordination with the Ministry of Education of the Russian Federation, Ministry of Public Health of the Russian Federation and the Ministry of Culture of the Russian Federation taking into account the opinion of the Russian Trilateral Commission for Regulation of Social and Labour Relations.

Decision of the Government of the Russian Federation No. 193 of April 4, 2003 on the Endorsement of the Rules of Determination of the Quota for Temporary Residence Permissions in the Russian Federation Issued to Foreign Citizens

The quota for the issue of temporary residence permissions to foreign citizens and stateless persons is fixed by the Government of the Russian Federation for the calendar year in absolute figures for the Russian Federation on the whole and separately for each of the subjects of the Russian Federation.
The decision on the fixing of the quota for the subsequent year is taken by the Government of the Russian Federation no later than November 30. The decision on the fixed quota may not be revised and is obligatory for execution by the territorial bodies of the federal body of executive power in charge of internal affairs issuing temporary residence permissions.

Decision of the Federal Commission for Securities Market No. 03-12/ps of February 26, 2003 on the Requirements to Magnetic Media and Text Format of the Documents Submitted to the Federal Commission for Securities Market in Compliance with the Normative Legal Acts on Investment Funds

The magnetic media must be a 3.5" diskette formatted for IBM-compatible computers. All files must be in Rich Text Format (RTF).
Registered in the Ministry of Justice of the Russian Federation on April 4, 2003. Reg. No. 4382.

Order of the Ministry of Property Relations of the Russian Federation No. 79 of March 13, 2003 on the List of Officials of the Ministry of Property Relations of the Russian Federation and Its Territorial Bodies Authorised to Draw Up Protocols of Administrative Violations

The mentioned list includes the Minister of Property Relations, chiefs of structural divisions of the central office of the Ministry, heads of interregional and territorial bodies and their divisions, as well as their deputies.
Registered in the Ministry of Justice of the Russian Federation on April 4, 2003. Reg. No. 4374.

Direction of the Central Bank of Russia No. 1258-U of March 18, 2003 on the Amendment to the Regulation of the Bank of Russia No. 168-P of December 18, 2001 on the Procedure of Carrying Out Operations by Authorised Banks (Branches of Authorised Banks) with Banknotes of the Member-Countries of the Economic and Monetary Union and Euro Banknotes and Coins

Defines the codes of the currencies of the member-countries of the Economic and Monetary Union having lost the status of the legal circulating medium pursuant to the introduction of the uniform European currency - euro - used in the documents drawn up by credit organisations when collecting such currencies for subsequent sending to foreign banks, as well as when accepting them for expert evaluation.
The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on April 3, 2003. Reg. No. 4371.

Order of the State Customs Committee of the Russian Federation No. 288 of March 19, 2003 on the Amendments to the Order of the State Customs Committee of Russia No. 402 of April 27, 2001

Changes the rates for calculation of the amount of the backing of the duties of the importer. In particular, the rate for the wines, except for the sparkling ones, champagne, wine materials and must, is fixed in the amount of EUR 2.5 per litre (earlier, 1.7).
Registered in the Ministry of Justice of the Russian Federation on April 3, 2003. Reg. No. 4370.

Order of the State Customs Committee of the Russian Federation No. 291 of March 19, 2003 on the Amendments to the Order of the State Customs Committee of Russia No. 1070 of November 27, 2000

Lists additional points of transfer permitting to move alcoholic and tobacco items by international highway or sea transport.
Registered in the Ministry of Justice of the Russian Federation on April 3, 2003. Reg. No. 4369.

Decision of the Federal Commission for Securities Market No. 03-10/ps of February 12, 2003 on the Amendments to the Decision of the Federal Commission for Securities Market No. 15 of July 18, 2001 on the Normatives of Sufficiency of Own Resources of Professional Participants of Securities Market

Fixes the normative of sufficiency of own resources of professional participants of the securities market engaged in dealers' or/and brokerage activities and rendering financial consulting services at securities market in the amount of Rbl 35 million.
When the brokerage and/or dealers' activities are combined with depositary or assessment activities and the rendering of financial consulting services, the sufficiency normative is fixed to amount to Rbl 40 million.
When the brokerage and/or dealers' activities are combined with depositary activities and activities of the special depositary of investment funds, shared investment funds and non-state pension funds and the rendering of financial consulting services at securities market, the sufficiency normative is fixed to amount to Rbl 45 million.
According to the Statement of the Ministry of Justice of the Russian Federation No. 07/2597-YuD of March 19, 2003, the Decision does not need state registration.

Federal Law No. 45-FZ of April 8, 2003 on the Amendment to Article 146 of the Criminal Code of the Russian Federation

Article 146 "Violation of the Copyright and Associated Rights" of the Criminal Code of the Russian Federation is provided in the new wording. The difference pertains to the criminal responsibility for the appropriation of the copyright (plagiary) and illegal dissemination of the objects of the copyright or associated rights, as well as the purchase, storage, transportation of counterfeit copies of pieces of art or soundtracks for the purposes of sale.
The reference to a large damage as a sign of the objective aspect causing problems in law enforcement practice is replaced with the reference to the large scale as applied to the deed.
The qualifying sings of a crime are extended to include the reference to the crime committed by a person abusing his official position or a specially severe crime.
The Federal Law is entered into force from the day of its official publication.

Decree of the President of the Russian Federation No. 409 of April 8, 2003 on the Amendments to the Decree of the President of the Russian Federation No. 1263 of November 1, 2001 on the Authorised Body in Charge of the Countermeasures Against Legalisation (Laundering) of Incomes Obtained in a Criminal Way

The changes are stipulated by the entry into force of the Federal Law No. 131-FZ of October 30, 2002 stating that the sphere of reference of the Committee for Financial Monitoring of the Russian Federation includes now countermeasures against financing of terrorism.
The Decree is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 199 of April 7, 2003 on the Endorsement of the Regulation on Decisions on the Unwanted Residence (Stay) of a Foreign Citizen or Stateless Person in the Russian Federation and the List of the Federal Bodies of Executive Power Authorised to Decide on the Unwanted Residence (Stay) of a Foreign Citizen or Stateless Person in the Russian Federation

The decision on the unwanted stay is taken by the Ministry of Internal Affairs of the Russian Federation, Federal Security Service of the Russian Federation, Ministry of Defence of the Russian Federation, Ministry of Public Health of the Russian Federation, Committee for Financial Monitoring of the Russian Federation, Foreign Intelligence Service of the Russian Federation, Ministry of Justice of the Russian Federation or the Ministry of Foreign Affairs of the Russian Federation no later than within 1 month from the day of submission of confirming materials by the territorial divisions of these bodies.

Order of the Ministry of Internal Affairs of the Russian Federation No. 158 of March 13, 2003 on the Endorsement of the Instruction on the Procedure of Accepting, Registration and Resolving in the Bodies of Internal Affairs of the Russian Federation of Reports of Crimes and Other Information on Violations

Sets forth the uniform procedure of accepting, registration and resolving in the bodies of internal affairs of the Russian Federation of reports of crimes and other received information of violations and events jeopardising personal or public security, as well as defines the procedure of internal control over its observation.
Arriving reports regardless of the place and time of the committed violations, as well as completeness of reported information and the form of presentation, must be accepted in any body of the Ministry of Internal Affairs.
Anonymous applications containing the signs of committed or anticipated crime shall be transferred without registration to the appropriate divisions of the body of internal affairs for possible use according to established procedure in operative investigation work.
Responsibility for the observation of the law while accepting, registering and resolving of reports of crimes and other information is vested in the chief of the body of internal affairs or the person replacing him.
Registered in the Ministry of Justice of the Russian Federation on April 4, 2003. Reg. No. 4381.

Decision of the State Standards Committee of the Russian Federation No. 20 of March 3, 2003 on the Endorsement of the System of Gas Certification

Defines the main principles of the system, its structure, functions of participants and the rules of certification.
The central body of the system of gas certification is the Raw Materials Section of the Department of Standardisation of the State Standards Committee of the Russian Federation.
Registered in the Ministry of Justice of the Russian Federation on April 3, 2003. Reg. No. 4367.

Decision of the State Standards Committee of the Russian Federation No. 21 of March 3, 2003 on the Endorsement of the System of Certification of Chemical Products

Defines the main principles of the system, its structure, functions of participants and rules of certification.
The central body of the system of certification of chemical products is the Raw Materials Section of the Department of Standardisation of the State Standards Committee of the Russian Federation.
Registered in the Ministry of Justice of the Russian Federation on April 3, 2003. Reg. No. 4366.

Direction of the Central Bank of Russia No. 1255-U of February 27, 2003 on the Simultaneous Survey in the Sphere of Mortgage Crediting

Credit organisations shall submit no later than April 30, 2003 to the territorial institutions of the Bank of Russia information on the mortgage housing credits granted by credit organisations according to the provided form.
The Direction is entered into force 10 days after the day of official publication in the Herald of the Bank of Russia.
According to the Statement of the Ministry of Justice of the Russian Federation No. 08/2904-YuD of March 26, 2003, the Direction does not need state registration.

Decision of the Federal Commission for Securities Market No. 03-1/ps of January 30, 2003 on the Endorsement of the Requirements to the Format of Electronic Documents Submitted to the Federal Commission for Securities Market

Sets forth uniform requirements to the format of electronic documents submitted to the Federal Commission for Securities Market of the Russian Federation.
An electronic document must comply with the latest version of the template of the electronic document available free of charge at the site of the Federal Commission for Securities Market of the Russian Federation (www.fcsm.ru) as of the date of its sending.
According to the Statement of the Ministry of Justice of the Russian Federation No. 07/2392-YuD of March 13, 2003, the Decision does not need state registration.

Direction of the Central Bank of Russia No. 1265-U of March 31, 2003 on the Invalidation of Item 46 of Appendix 1 to the Direction of the Bank of Russia No. 500-U of February 12, 1999 on the Enhancing of the Currency Control on the Part of the Authorised Banks over the Legality of Currency Operations Carried Out by Their Clients and on the Procedure of Application of Sanctions to the Authorised Banks for the Violation of the Currency Legislation

The list of states and territories granting beneficial tax regime and/or not disclosing and not providing information on the carried out financial operations (off-shore zones) now does not include Latvian Republic.
The Direction is entered into force 10 days after the day of official publication in the Herald of the Bank of Russia.

Decision of the Constitutional Court of the Russian Federation of April 10, 2003 on the Case of Constitutionality of Item 1 of Article 84 of the Federal Law on Joint-Stock Companies Pursuant to the Appeal of the Open-Type Joint-Stock Company Priargunskoye

According to the challenged Item 1 of Article 84 of the Federal Law on joint-stock companies of December 26, 1995 (in the wording of May 24, 1999) the transaction with interest committed in violation of the requirements envisaged in the mentioned Law may be invalidated by a lawsuit of the company or stock-holder. The challenged norm is recognised by the Constitutional Court of the Russian Federation as not contradicting the Constitution of the Russian Federation since it provides for the protection of the rights of minority stock-holders excluding an opportunity of abusing their rights.
The Decision is entered into force immediately after annunciation.

Decree of the President of the Russian Federation No. 410 of April 8, 2003 on the Amendments to and Invalidation of Some of the Acts of the President of the Russian Federation Pursuant to the Entering into Force of the Code of Administrative Violations of the Russian Federation

A number of the acts of the President of the Russian Federation improving collection of obligatory payments are being brought in compliance with the Code of Administrative Violations of the Russian Federation entered into force from July 1, 2003.
The Decree specifies that resident importers having concluded deals envisaging the transfer of foreign currency from the Russian Federation to purchase commodities must import the commodities for the equivalent amount or provide for the return of these resources in the amount of at least the earlier transferred one within 90 calendar days from the date of payment for the commodities (earlier, 180).
The Decree is entered into force from July 1, 2002.

Order of the Ministry of Agriculture of the Russian Federation No. 381 of March 11, 2003 on the Endorsement of the Veterinary and Sanitary Rules for the Import to the Russian Federation of Fodders for Cats and Dogs

Permits to import to the territory of the Russian Federation animal fodders obtained at enterprises possessing permission of the central state veterinary service of the exporting country for export supplies of products and controlled by it on the permanent basis. The fodders must be obtained from fresh raw materials originating in administrative territories free from contagious animal and bird diseases.
Registered in the Ministry of Justice of the Russian Federation on April 8, 2003. Reg. No. 4389.

Order of the Federal Commission for Securities Market of the Russian Federation No. 03-558/r of March 25, 2003 on the Endorsement of the Qualification Minimum for the Specialised Examination for the Specialists in Corporate Finances

Endorses the minimum list of subjects, legislative and normative documents to be mustered on the obligatory basis for qualified execution of the functions of the specialist in corporate finances.
The Order is entered into force from April 1, 2003.

Decision of the State Mining and Industrial Supervision Agency of the Russian Federation No. 9 of March 18, 2003 on the Endorsement of the Safety Rules for Gas Distribution and Gas Consumption Systems

Sets forth special industrial safety requirements to the design, construction, installation, reconstruction and operation of gas distribution and gas consumption systems of natural gases used as fuel, as well as to the equipment (technical devices) used in these systems.
Defines the requirements to the officials and maintenance personnel. The mentioned persons must undergo periodic certification. The workers must undergo training and examination in safety methods and techniques in the amount of instructions pertaining to their labour duties.
Registered in the Ministry of Justice of the Russian Federation on April 4, 2003. Reg. No. 4376.

Official Explanation of the Central Bank of Russia No. 28-OR of April 8, 2003 on the Application of Individual Norms of the Regulations of the Bank of Russia No. 37 of March 30, 1996 on the Obligatory Reserves of Credit Organisations Deposited in the Central Bank of the Russian Federation and No. 51 of November 4, 1996 on the Obligatory Reserves of the Savings Bank of the Russian Federation Deposited in the Central Bank of the Russian Federation

Explains the issues pertaining to the inclusion by credit organisations in the obligations forming part of the estimate of the amount of obligatory reserves of obligations in non-monetary form.
When credit organisations build the estimate, obligations of the credit organisation forming part of the estimate do not include obligations in non-monetary form (in precious metals and natural precious stones in their physical form, in the form of a loan, securities and other).

Letter of the Ministry of Taxation of the Russian Federation No. FS-6-09/345@ of March 26, 2003 on the Issue of Presenting Information from the Joint State Register of Legal Entities

If an interested person applies for a copy of a document (document) from the Register, the body in charge of the registration shall present the mentioned information contained in the registration file of the legal entity while collecting the fee in the amount of two or four minimum amounts of labour remuneration (Rbl 200 or Rbl 400) for each requested document. The payment order must contain the number of the requested documents multiplied by the amount of payment for the services in section "Purpose of Payment" (Rbl 200/400).
Information on the list of the documents contained in the registration file of a particular legal entity is presented free of charge.

Decision of the Government of the Russian Federation No. 214 of April 11, 2003 on the Amendment to the List Endorsed by the Decision of the Government of the Russian Federation No. 283 of April 29, 2002

In the list of materials for making medical immunobiological preparations for diagnostics, prevention and/or treatment of infectious diseases import of which to the territory of the Russian Federation is exempted from the value added tax, the word "tetrametibenzidine" is replaced with the word "tetramethylbenzidine".

Decision of the Government of the Russian Federation No. 210 of April 11, 2003 on the Amendments to the Customs Tariff of the Russian Federation

Reduces 3 times the rates of import customs duties for some types of paper and paperboard to amount to 5% of the customs cost.
Reduces 2 times the rates of import customs duties for some ceramics items - carriers for making catalysts used in transport vehicles to neutralise hazardous waste of exhaust gases, as well as equipment for washing and drying of capacities for medical industry and for cargo motor vehicles. The rates for the mentioned commodities are fixed to amount to 5% of the customs cost.
The Decision is entered into force one month after the day of its official publication for 9 months.

Decision of the Government of the Russian Federation No. 208 of April 10, 2003 on the Endorsement of the List of Diseases Preventing from Work in the Representation of the Russian Federation Abroad

Lists the diseases serving as grounds for the early termination of work in the representation of the Russian Federation abroad.
The Ministry of Public Health of the Russian Federation is ordered to provide explanations on the application of the mentioned list.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/177 of April 9, 2003 on the Endorsement of the Methodology Recommendations on the Application of Chapter 28 "Transport Tax" of Part 2 of the Tax Code of the Russian Federation

Provides the definition of "transport vehicles" and their particular types. Explains that motor transport vehicles, tractors, self-propelled road construction and other machines with the engine working capacity up to 50 cm3 are not subject to the state registration on the territory of the Russian Federation and, therefore, are not qualified as objects of taxation for the transport tax.
The payers of the tax are the persons having registered the transport vehicles. Natural person possessing and controlling the transport vehicle by proxy is recognised as the taxpayer if the vehicle has been handed over to him before the official publication of the Federal Law No. 110-FZ of July 24, 2002 endorsing Chapter 28 "Transport Tax" (i.e. before July 29, 2002).
To shift off the duty of the payer of the transport tax, the owner of the vehicle must present to the tax inspection notification of the handing over of the vehicle and the rights for them to another person.
The Order provides examples of tax calculation, as well as the form of the tax notification for the transport tax.

Decision of the Government of the Russian Federation No. 213 of April 11, 2003 on the Particulars of Calculation of the Average Earnings

Defines the particulars of the procedure of calculation the average earnings for all cases of determination of their amounts envisaged in the Labour Code of the Russian Federation.
To estimate the average earnings, one should take into account all kinds of payments envisaged in the labour remuneration system applied in the appropriate organisation regardless of the sources of these payments.
Calculation of the average earnings of the employee regardless of his working regime is carried out proceeding form the actually accrued earnings and actual working time for the 12 months preceding the moment of payment.
Average earnings for the purposes of payment for the leaves and compensation for the unused leaves are calculated for the most recent 3 calendar months (1st to 1st).

Decision of the Government of the Russian Federation No. 212 of April 11, 2003 on the Labelling of Alcoholic Products with New Type Special Federal Stamps

Introduces from June 1, 2003 the new type special federal stamps for labelling of alcoholic products made on the territory of the Russian Federation.
Specifies the requirements to stamp specimens, as well as defines their cost including production expenses, delivery to the tax bodies, storage and insurance.
The Ministry of Taxation of the Russian Federation is ordered to stop accepting and placing of orders to make old type special federal stamps from April 15, 2003 and stop selling them from September 1, 2003.

Order of the State Customs Committee of the Russian Federation No. 312 of March 25, 2003 on the Amendments to the Order of the State Customs Committee of Russia No. 38 of January 25, 1999

The changes to the Instruction on the customs registration and control of commodities moved across the customs border of the Russian Federation by natural persons and not intended for production or other commercial activities are stipulated by the adoption of the Federal Law No. 28-FZ of February 27, 2003. According to the amendments, the exported foreign currency in cash in the amount up to USD 3,000 equivalent is not declared.
Natural persons may bring out lumpsum amounts of foreign currencies in cash up to USD 10,000 equivalent without presenting confirming documents to the customs bodies. In excess of these amounts, natural persons may export the earlier imported foreign currencies in cash within the limits of the amounts indicated in the customs declaration confirming their import.
Registered in the Ministry of Justice of the Russian Federation on April 14, 2003. Reg. No. 4416.

Decision of the Social Insurance Fund of the Russian Federation No. 33 of March 27, 2003 on the Endorsement of the Forms of Reports of the Use of the Amounts of Insurance Contributions for Obligatory Social Insurance against Industrial Accidents and Occupational Diseases for Partial Financing in 2003 of Preventive Measures to Reduce Industrial Injuries and Occupational Diseases of Employees

The endorsed form of the report is submitted by insurers to the executive body of the Social Insurance Fund of the Russian Federation at the place of their registration simultaneously with the estimate sheet (Form 4-FSS RF).
Registered in the Ministry of Justice of the Russian Federation on April 11, 2003. Reg. No. 4415.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-24/149 of March 28, 2003 on the Endorsement of the Form of the Certificate of the Absence of Unregulated Debts in Taxes and Other Obligatory Payments and Violations of the Tax Legislation

Endorses the form of the certificate issued by the tax body to the resident at the place of his registration as a taxpayer containing information on the absence of unregulated debts in taxes and other obligatory payments and violations of the tax legislation. The mentioned certificate is necessary for obtaining the permission to delay the payment by the resident for more than 90 days for the export of commodities (works, services, results of intellectual activities).
Registered in the Ministry of Justice of the Russian Federation on April 11, 2003. Reg. No. 4411.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-05/134 of March 26, 2003 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-05/49 of February 1, 2002

The amendments are introduced in the form of the estimate of advance payments of the uniform social tax and its filling procedure.
The estimate of Line 0300 "Taxable Base for Calculation of the Tax for the Reported Period" now does not include columns containing the rates and amounts of accrued advance payments to the federal budget, Social Insurance Fund, Federal Fund of Obligatory Medical Insurance and the territorial funds of obligatory medical insurance.
Registered in the Ministry of Justice of the Russian Federation on April 11, 2003. Reg. No. 4409.

Decision of the Ministry of Labour of the Russian Federation No. 12 of March 26, 2003 on the Amendments to the Instruction on the Procedure of Filling Out of the Forms of Documents on the Results of Determination by the Bureaus (Chief Bureaus) of Medical and Social Expert Evaluation of the Loss of Professional Abilities in Percent Endorsed by the Decision of the Ministry of Labour and Social Development of the Russian Federation No. 75 of October 15, 2001

Changes the filling procedure for lines "Time of Certification of the Loss of Professional Abilities" and "Date of Subsequent Certification" of the excerpt from the act of certification in the bureau of medical and social expert evaluation and the certificate of the results of determination of professional abilities.
Registered in the Ministry of Justice of the Russian Federation on April 10, 2003. Reg. No. 4404.

Order of the Ministry of Public Health of the Russian Federation No. 138 of April 4, 2003 on the Endorsement of the Procedure of Issue of the Statement of Compliance of Organisation of Production of Medicines with the Requirements of the Federal Law on Medicines

Defines the procedure of issue by the Ministry of Public Health of the Russian Federation of statements to enterprises producing medicines of the compliance of the organisation of production of their medicines with the requirements of the Federal Law on medicines to get the license for production of medicines.
The procedure is obligatory for all enterprises producing medicines and substances of vegetal, animal or synthetic origin possessing pharmaceutical properties and intended for production of medicines on the territory of the Russian Federation regardless of their agency affiliation and forms of ownership.
The Order provides the prototype of the application for the statement of the mentioned compliance with the requirements of the Law.
Registered in the Ministry of Justice of the Russian Federation on April 10, 2003. Reg. No. 4401.

Letter of the Ministry of Taxation of Russia No. FS-6-10/352 of March 27, 2003 on the Order of the Ministry of Taxation of Russia, State Customs Committee of Russia and the Ministry of Finance of Russia No. BG-3-10/98/197/22n of March 3, 2003

Pursuant to the changing of the rules of entering of information in the fields of the payment documents to transfer taxes, fees and other obligatory payments, provides new examples of filling out of payment orders to transfer taxes and fees to the budget system of the Russian Federation.
The banks should note especially the duty to fill out the Fields 62 "Received in the Bank" (date of receiving of the payments document in the bank) and 71 "Written off from Payer Account" (date of writing off of the monetary resources from the payer account) necessary for the tax body for correct registration in the taxpayer personal account of the date of execution of the duty to pay the tax or fee.

Order of the Ministry of Finance of the Russian Federation No. 23n of March 5, 2003 on the Endorsement of the Procedure of Filling out and Issue of Certificates of Export of Untreated Natural Diamonds

Defines the general principles of filling out and issue of certificates of export from the Russian Federation of untreated natural diamonds, as well as the list of information and documents necessary for obtaining them.
The certificate is issued for each consignment of untreated natural diamonds sent under one contract by one sender to one recipient regardless of the number of dispatches in the consignment and drawn up as a single cargo customs declaration.
Registered in the Ministry of Justice of the Russian Federation on April 14, 203. Reg. No. 4419.

Order of the Russian Patent Agency No. 51 of April 3, 2003 on the Rules of Issue of the Copy of the Patent of the Russian Federation for the Invention, Industrial Prototype, Useful Model, Certificate for the Useful Model, Trade Mark, Service Mark, Right of Use of the Name of the Place of Origin of the Commodity, USSR Patent and Certificate of Official Registration of the Computer Program, Database or Integrated Circuit Layout

Sets forth the procedure of issue by the federal body of executive power in charge of the intellectual property of the copy of the patent of the Russian Federation for the mentioned objects of intellectual property. The application, the form being provided in the Order, must have attached the document confirming the transfer of payment according to the tariff for the issue of the copy.
Registered in the Ministry of Justice of the Russian Federation on April 11, 2003. Reg. No. 4413.

Decision of the State Standards Committee of the Russian Federation No. 32 of March 31, 2003 on the Endorsement of the System of Certification of Kitchen Utensils

The system has been created to organise and carry out works to confirm compliance and ensure the necessary level of objectivity and true quality and safety of kitchen utensils. The central body of the system is the Raw Materials Section of the Standardisation Department of the State Customs Committee of the Russian Federation.
Registered in the Ministry of Justice of the Russian Federation on April 10, 2003. Reg. No. 4405.

Regulation of the Central Bank of Russia No. 221-P of March 26, 2003 on the Procedure of Accepting and Execution by Credit Organisations, Divisions of the Clearing Network of the Bank of Russia of Payment Documents Presented by Recipient Natural Persons

The recipient or his representative present to the bank the original of the payment document (its copy) and application order in duplicate according to the provided form. The application order grants to the bank the right of drawing up of encashment order on behalf of the recipient to write off the monetary resources from the debtor account and their transfer to the account indicated by the recipient.
Using the application order, the bank, no later than the working day following the date of its accepting, shall draw up encashment order on the blank form 0401071 in compliance with particulars specified in the Regulation.
The Regulation does not apply to the procedure of collecting of the monetary resources from the currency accounts of the debtor, as well as the cases of accepting of payment documents by credit organisations with revoked licenses for bank activities.
The Regulation is entered into force 10 days after the day of publication in the Herald of the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on April 10, 2003. Reg. No. 4402.

Order of the Ministry of Finance of the Russian Federation No. 26n of March 20, 2003 on the Procedure of Entry into Force of the Order of the Ministry of Finance of the Russian Federation No. 127n of December 11, 2002 on the Endorsement of the Directions on the Procedure of Application of the Budget Classification of the Russian Federation

Since the Ministry of Justice of the Russian Federation recognised the mentioned Order of the Ministry of Finance of the Russian Federation as not needing state registration, orders to publish this document in Finansovaya Gazeta and enter it into force from January 1, 2003.

Decision of the Government of the Russian Federation No. 222 of April 16, 2003 on the Amendments to the Decision of the Government of the Russian Federation No. 369 of May 31, 2002

Changes the rules of determination of the normative price of the state or municipal property due for privatisation. If the federal property includes less than 2% of the stocks of the joint-stock company with the balance cost of the fixed assets as of the most recent reporting date being not greater than Rbl 500 million, the normative price of these stocks is fixed to equal the nominal cost of 1 stock multiplied by the number of stocks due for privatisation. A similar rule is envisaged for the determination of the normative price of the stocks of joint-stock companies owned by the subjects of the Russian Federation or available in the municipal property.

Decision of the Government of the Russian Federation No. 217 of April 14, 2003 on the Creation, Reorganisation and Liquidation of the Federal State Unitary Enterprises Based on the Right of Economic Management

Decision on the creation, reorganisation and liquidation of the federal state unitary enterprises based on the right of economic management is taken by the Government of the Russian Federation. Reorganisation of the mentioned enterprises in the form of incorporation of the branches in their creating enterprises is carried out on the basis of the Decision of the Ministry of Property Relations of the Russian Federation taken upon coordination with the federal body of executive power in charge of the coordination and regulation of activities in the respective industry (sphere of management).

Decision of the Management Board of the Pension Fund of Russia No. 33p of March 19, 2003 on the Endorsement of the Procedure of Registration in the Territorial Bodies of the Pension Fund of Russia of Insurers Making Payments to Natural Persons

Defines the rules of obligatory registration in the territorial bodies of the Pension Fund of Russia of organisations, independent entrepreneurs and natural persons acting as insurers in obligatory pension insurance making payments to natural persons. Provides the forms of applications for registration and their filling procedure, as well as lists other documents to be submitted to the body in charge of the registration. The registration must be carried out within 30 days from the day of the state registration of the organisation or the day of conclusion of the contracts by employer natural persons.
Registered in the Ministry of Justice of the Russian Federation on April 16, 2003. Reg. No. 4425.

Direction of the Central Bank of Russia No. 1264-U of March 28, 2003 on the Procedure of Accepting of Foreign Currencies in Cash from the Customs Bodies of the Russian Federation by the 1st Operative Department of the Central Bank of the Russian Federation (Bank of Russia)

Accepting by OPERU-1 from the customs bodies of the Russian Federation of foreign currencies in cash and entering it on foreign currency accounts in the Federal Treasury Directorate of the Ministry of Finance of the Russian Federation is carried out in compliance with the contract concluded between the Central Bank of Russia, Ministry of Finance of the Russian Federation and the State Customs Committee of the Russian Federation. The Direction defines the main terms of accepting of the foreign currencies in cash and the procedure of accepting of the bags with foreign currencies in cash.
The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on April 16, 2003. Reg. No. 4424.

Order of the Ministry of Internal Affairs of the Russian Federation No. 199 of March 26, 2003 on the Endorsement of the Blank Form of the Application for the Work Permission to a Foreign Citizen or Stateless Persons and the Blank Form of the Work Permission to a Foreign Citizen or Stateless Person

Before the new blank forms of the work permissions to foreign citizens or stateless persons are made, the permissions shall be issued on the blank form of the confirmation of the right for work endorsed by the Decree of the President of the Russian Federation No. 2146 of December 16, 1993 on the attraction and use of foreign work-force in the Russian Federation.
Registered in the Ministry of Justice of the Russian Federation on April 15, 2003. Reg. No. 4422.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-29/159 of April 2, 2003 on the Endorsement of the Procedure of Sending of the Tax Payment Order, Taking of the Decision on the Collection of the Tax, Fee, As Well As Penalty at the Expense of the Monetary Resources of the Taxpayer (Payer of the Fee) Organisation or Tax Agent Organisation on Accounts in Banks and the Decision on Suspension of Operations on Taxpayer (Payer of the Fees) or Tax Agent Accounts in the Bank

Defines the rules of sending of orders and decisions pertaining to forced collection of tax debts by the tax bodies. The tax bodies are ordered to send the tax payment order no later than 15 days after the beginning of the time of payment (the three months term specified in the Tax Code of the Russian Federation is the limiting one).
The time of execution of the tax payment order sent to the taxpayer (payer of the fees) or tax agent must not be greater than 10 calendar days from the day of receiving. Execution in excess of this time is permitted only by the Ministry of Taxation of the Russian Federation.
The decision on suspension of operations on the taxpayer (payer of the fees) or tax agent accounts in the bank pertains to all opened accounts of the mentioned persons subject to collection of the tax (fee), as well as penalty.
The new procedure does not apply to the documents adopted by the tax body before its entry into force.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-23/150 of March 28, 2003 on the Endorsement of the Methodology Recommendations for the Tax Bodies on the Application of Individual Provisions of Chapter 25 of the Tax Code of the Russian Federation Pertaining to the Particulars of Taxation of the Profits (Incomes) of Foreign Organisations

Specifies the particulars of application of individual provisions of Chapter 25 of the Tax Code of the Russian Federation pertaining to taxation of profits of foreign organisations.
Explains that the notion of the "permanent representation" for taxation purposes is not the one of organisational and legal significance, but the one qualifying the activities of a foreign organisation pertaining to the duty of a foreign organisation to pay the tax on the profit in the Russian Federation. The signs of the permanent representation are: presence of a separate division or any other place of activities of the foreign organisation in the Russian Federation, carrying out of entrepreneurial activities on the territory of the Russian Federation by the foreign organisation, carrying out of such activities on the regular basis.
The Order explains the issues of qualifying the profit of the foreign organisation in the Russian Federation as the one of a particular permanent representation in cases when the company has several divisions rendering services in different regions.

Letter of the Ministry of Taxation of the Russian Federation No. MM-6-09/439@ of April 15, 2003 on the Issue of the Certificate of Registration to the Legal Entities Registered after July 1, 2002

If the place of the state registration and the place of registration of the legal entity by the tax bodies coincide, the certificate of the state registration of the legal entity and the certificate of the registration in the tax body are issued simultaneously.

Decision of the Government of the Russian Federation No. 225 of April 16, 2003 on Labour Books

From January 1, 2004, introduces new type labour books. Endorses the forms of the labour book and insert in it, as well as the rules of keeping and storing them, making blank labour books and providing employers with them.
The new form does not contain information on the assigned pension, with information on awards and incentives being united. Natural person employer may not enter records in employee labour books, as well as draw up labour books for employees hired for the first time.
The rules specify the procedure of entering changes in the labour book stipulated by the change of the name, date of birth and other.
The new requirement is the one of the employee signature confirming all records entered during his work in the given organisation, at his dismissal (termination of the labour contract). The blank form registration book and the labour book and insert flow book must be numbered, stitched, certified with the signature of the head of the organisation, as well as supplied with wax or lead seal.
The earlier type labour books available with employees preserve their force and are not exchanged for the new ones.
In contrast to the earlier available procedure, the amount of the payment collected by the employer from the employee for the labour book and insert in it is not defined in the fixed amount. It is determined by the amount of payment for their purchase.
The Ministry of Labour of the Russian Federation is ordered to provide explanations on the application of the rules.

Decision of the Government of the Russian Federation No. 219 of April 15, 2003 on the Invalidation of Some of the Acts of the Government of the Russian Federation on Privatisation

Pursuant to the adoption of the Federal Law on the privatisation of the state and municipal property, invalidates a number of the acts of the Government of the Russian Federation specifying the particulars of privatisation of printing houses, printing enterprises and book wholesale enterprises of the Russian Committee for Printing, enterprises of initial processing of agricultural products, maintenance and material supplies of the agroindustrial complex.

Decision of the Government of the Russian Federation No. 218 of April 15, 2003 on the Claims Raising Procedure for Obligations to the Russian Federation in Cases of Bankruptcy and Bankruptcy Procedures

Defines the procedure of submission of applications by the authorised body to recognise the debtor bankruptcy, submission of claims to collect obligatory payments and claims of the Russian Federation under monetary obligations, coordination of activities of the representatives of the federal bodies of executive power and state non-budgetary funds.
In case of a failure on the debtor part of the demands to transfer obligatory payments, the tax or customs bodies, no later than within 3 months from the date of sending of the decision to the bailiff on the collection of the tax (fee) at the expense of the debtor property, shall send to the Federal Service of Russia for Financial Rehabilitation or its territorial body the notification of the availability of the debt in obligatory payments.
If the amount of the debtor assets out of circulation is not greater than Rbl 5 billion, or if the debtor is a strategic organisation, the decision to submit application to recognise the debtor bankruptcy is taken by the Government of the Russian Federation. In other cases, by the Federal Service of Russia for Financial Rehabilitation or its territorial body.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-29/169 of April 7, 2003 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-10/175 of June 1, 2001

The decision taking procedure for recognising as desperate for collection and writing off of the debt of the organisation liquidated according to the bankruptcy procedure, including the bankruptcy procedure for the absent debtor, now does not include the provision stating that a tax check must be arranged in a liquidated organisation with the debt not greater than 500 minimum amounts of labour remuneration.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/164 of April 3, 2003 on Amendments 1 to the Methodology Recommendations 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 Endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-22/07 of December 10, 2002

Refines the provisions of the methodology recommendations explaining the procedure of fixing the number of employees and transport vehicles in operation to be taken into account when calculating the uniform imputed income tax. Reflects the provisions of the Federal Law No. 190-FZ of December 31, 2002 on the obligatory social insurance allowances for citizens working in organisations and with independent entrepreneurs applying special tax regimes and for some other categories of citizens.

Decision of the Constitutional Court of the Russian Federation of April 21, 2003 on the Case of Constitutionality of Provisions of Items 1 and 2 of Article 167 of the Civil Code of the Russian Federation Pursuant to the Appeals of Citizens O.M.Marinicheva, A.V.Nemirovskaya, Z.A.Sklyanova, R.M.Sklyanova and V.M.Shiryayeva

The applicants, while being legal buyers of flats, challenged provisions of Items 1 and 2 of Article 167 of the Civil Code of the Russian Federation on the consequences of illegality of the deal that were used by courts to take restitution decisions.
The Constitutional Court of the Russian Federation has decided to recognise the mentioned provisions as not contradicting the Constitution of the Russian Federation inasmuch as they pertain to the duty of each side to return to the other everything obtained under the deal, since the given provisions may not apply to a bona fide purchaser if this is not specified by the law directly. Thus, the rights of the person considering himself to be the owner of the property may no be protected by satisfying the lawsuit against a bona fide purchaser using the legal mechanism envisaged in the given Article. Such protection is possible only if the property has been removed from the owner possession against his will, i.e. as a result of a theft, loss etc.
The Decision is entered into force immediately after annunciation.

Order of the Ministry of Internal Affairs of the Russian Federation No. 250 of April 14, 2003 on the Organisation of the Work of the Bodies of Internal Affairs of the Russian Federation in the Drawing up and Issue to Foreign Citizens and Stateless Persons of the Temporary Residence Permissions and Residence Permits

Endorses the specimens of the temporary residence permission mark put in the personal identification document of a foreigner or stateless person and the blank form of the temporary residence permission issued to a stateless person.
Specifies the procedure of accepting and consideration of applications for the issue of the temporary residence permission and residence permit, their drawing up and issue by the passport and visa departments of the Ministry of Internal Affairs, directorates of internal affairs, departments of internal affairs of the subjects of the Russian Federation.
Registered in the Ministry of Justice of the Russian Federation on April 16, 2003. Reg. No. 4426.

Letter of the Central Bank of Russia No. 60-T of April 18, 2003 on the Preparation of the Statement of Compliance of the Rooms of the Credit Organisation for Operations with Values with the Requirements of the Bank of Russia

The statement of the territorial institution of the Bank of Russia is prepared without on-site check of the specialist on the basis of analysis of the contract with organisation providing security services, its license, act of accepting of the security, fire and warning signals for operation, contracts (insurance policies) for voluntary property insurance and responsibility insurance, as well as some other documents.
The mentioned documents or their properly certified copies are presented by the credit organisation (branch) to the territorial institution of the Bank of Russia.

Order of the Federal Service of Russia for Financial Rehabilitation No. 4-r of April 7, 2003 on the Invalidation of the Order of the Federal Service of Russia for Financial Rehabilitation No. 226-r of December 20, 2000

Invalidates the Order of the Federal Service of Russia for Financial Rehabilitation specifying the procedure of arranging of the monitoring of the financial standing of organisations and recording of their paying capacity.
Registered in the Ministry of Justice of the Russian Federation on April 18, 2003. Reg. No. 4436.

Decision of the Ministry of Labour of the Russian Federation No. 15 of April 1, 2003 on the Identity of Worker Occupations Permitting for an Early Assignment of the Old-Age Labour Pension under Subitems 1, 2, 4, 5 and 7 of Item 1 of Article 27 of the Federal Law on Labour Pensions in the Russian Federation

Identifies occupations of workers engaged in the underground, in hot shops, in textile industry, in wood felling and rafting, as well as the workers of individual categories engaged in organisation of traffic and ensuring traffic safety on the railway transport and the underground that, when revising appropriate issues of the Uniform Tariff and Qualification Guide of Works and Occupations, were unified into the other lists of occupations permitting for the state pension on beneficial terms and in beneficial amounts.
Registered in the Ministry of Justice of the Russian Federation on April 14, 2003. Reg. No. 4431.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/135 of March 26, 2003 on the Amendments to Appendix 1 "Book of Incomes and Expenses of Organisations and Independent Entrepreneurs Using the Simplified System of Taxation" and Appendix 2 "Procedure of Recording of Economic Operations in the Book of Incomes and Expenses of Organisations and Independent Entrepreneurs Using the Simplified System of Taxation" to the Order of the Ministry of Taxation of Russia No. BG-3-22/606 of October 28, 2002

Amends the Book of Incomes and Expenses of Organisations and Independent Entrepreneurs Using the Simplified System of Taxation. Section I "Incomes and Expenses" now has the following refining columns instead of the columns "Incomes" and "Expenses":
- "Incomes - Total";
- "Including Incomes Taken into Account When Calculating the Uniform Tax";
- "Expenses - Total";
- "Including Expenses Taken into Account When Calculating the Uniform Tax".
Appropriate changes are introduced in Section III "Calculation of the Taxable Base for the Uniform Tax" of the book of incomes and expenses, as well as the procedure of recording of economic operations in this book.
Registered in the Ministry of Justice of the Russian Federation on April 17, 2003. Reg. No. 4430.

Direction of the Central Bank of Russia No. 1260-U of March 24, 2003 on the Procedure of Bringing in Compliance of the Amount of the Registered Capital and the Amount of Own Resources (Capital) of Credit Organisations

Defines the procedure of bringing of the amount of own resources (capital) of credit organisations in compliance with the amount of the registered capital defined in its constituent documents.
The territorial institution of the Bank of Russia shall send within 5 days the order to the credit organisation whereupon the credit organisation must take measures to increase the amount of own resources (capital) to the amount of the registered capital, and if such increase is impossible, to reduce the amount of the registered capital to the amount of own resources (capital) and introduce appropriate changes to the constituent documents.
The Direction provides the procedure of recording in accounting work of operations pertaining to the reduction of the registered capital of the credit organisation.
The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on April 17, 2003. Reg. No. 4429.

Direction of the Central Bank of Russia No. 1271-U of April 17, 2003 on the Invalidation of Individual Normative Acts of the Bank of Russia

Pursuant to the adoption of the new procedure of accounting work for the deposit operations in credit organisations carried out by the Bank of Russia, invalidates the earlier procedure of recording in accounting work of deposit operations of the Bank of Russia in the banks using the "cash" method and the "accrual" method endorsed by the Regulation of the Bank of Russia No. 67-P of January 13, 1999.
The Direction is entered into force 10 days after the day of its publication in the Herald of the Bank of Russia.

Direction of the Central Bank of Russia No. 1268-U of April 4, 2003 on the Invalidation of Individual Normative Acts of the Bank of Russia

Pursuant to the endorsement of the new list of information and documents necessary for the state registration of the credit organisation because of its liquidation, invalidates the earlier list endorsed by the Direction of the Bank of Russia No. 408-U of November 11, 1998.
The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia.

Federal Law No. 50-FZ of April 22, 2003 on the Amendments to the Federal Law on the Continental Shelf of the Russian Federation Pertaining to Marine Scientific Research

Refines the notion of "marine scientific research" coordinated with the set of notions of the federal laws on exclusive economic zone and on internal sea waters, territorial sea and adjacent zone. The setting of the rules of carrying out of research is qualified as the sphere of reference of the Government of the Russian Federation.
Article 23 of the Law dedicated to the principles of carrying out of marine scientific research is extended to include two principal provisions. According to the first one, deployment and use on the continental shelf of research installations and equipment intended for research purposes is implemented according to the same procedure as the research itself. The second addition defines the particulars of the regime of research works with the region located partially in the internal sea waters or the territorial sea.
Other amendments pertain to the content and procedure of consideration of the request for the research, its organisation, as well as the duties of the applicants inasmuch as they pertain to the transfer and use of the data obtained as a result of the research.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 49-FZ of April 22, 2003 on the Amendments to the Federal Law on Internal Sea Waters, Territorial Sea and Adjacent Zone of the Russian Federation Pertaining to Marine Scientific Research

Sets forth that marine scientific research must be of peaceful nature exclusively and must not endanger the defence and security of the Russian Federation.
Research installations and equipment for marine research must have identification signs indicating the state of registration or competent international organisation they belong to, as well as have appropriate warning devices to ensure a safe navigation in the sea and air taking into account the norms and standards specified by competent international organisations.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 48-FZ of April 22, 2003 on the Amendments to the Federal Law on the Exclusive Economic Zone of the Russian Federation Pertaining to Marine Resource Research and Marine Scientific Research

The structure of marine resource research is divided into research of inanimate resources and research of animate resources. Article 21 containing the reasons of refusal to permit to carry out research of animate resources is being brought in compliance with the UN Convention on marine law. The norms of the given Article permit to refuse to carry out research in the exclusive economic zone proceeding from the subject of this research.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 47-FZ of April 22, 2003 on the Amendments to the Federal Law on Obligatory Social Insurance against Industrial Accidents and Occupational Diseases

Regulates relations of the Social Insurance Fund of the Russian Federation with insurers and banks when the Social Insurance Fund of the Russian Federation controls the payment of insurance contributions.
Specifies sanctions for the failure to observe or improper observation by the insurer of the duties to register as an insurer with an insurance company, timely payment of insurance contributions in full amount, submission of specified reports, as well as the timely payment in full amount of insurance premiums assigned by insurance company to the insured.
Thus, operations of a legal entity or natural person having concluded a labour contract with an employee without registration as an insurer implies a fine in the amount of 10% of the leviable base for insurance contributions defined for the whole period of operation without the mentioned registration with insurance company, however, not less than Rbl 20,000.
The violation of the specified time limits for submission of the reports is fined in the amount of Rbl 1,000, and Rbl 5,000 in case of recurrence of the same violation within one year.
The Law fixes the duty of the banks to demand from the organisations at the opening of the account a document confirming registration as insurers in the executive bodies of the Social Insurance Fund of the Russian Federation. The opening of the account without such document implies a fine from the bank (other credit organisation) in the amount of Rbl 10,000. The Law also specifies the duty of the banks to report within five days to the insurer the opening or closing of the bank account by the organisation. The failure to report such information implies a fine from the bank (other credit organisation) in the amount of Rbl 20,000.
The time limit for execution by the banks of the order of the insurer to transfer insurance contributions to the insurance company or encashment order of the insurance company to collect insurance contributions from the insurer legal entity is one operative day from the day following the day of receiving of such order. Violation of this time limit implies a penalty in the amount of 1/150 of the discount rate of the Central Bank of Russia, however, not more than 0.2% for each overdue day.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 46-FZ of April 22, 2003 on the Amendments to Article 12 of the Federal Law on the Acts of Civil Status

According to the amendments, the head of the body in charge of the registration of the acts of civil status must report information on the state registration of death, apart form the notification of the Pension Fund, bodies of social protection, tax inspection, also to the Social Insurance Fund of the Russian Federation.
The Federal Law is entered into force from the day of its official publication.

Direction of the Central Bank of Russia No. 1259-U of March 20, 2003 on the Procedure of Accounting Work in Credit Organisations for Deposit Operations Carried out by the Central Bank of the Russian Federation

Specifies the procedure of accounting work in credit organisations for deposit operations of the Bank of Russia using the "cash" method and the "accrual" method.
The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia. Procedure of accounting work for the deposit operations using the "accrual" method is entered into force on the basis of a separate normative act of the Bank of Russia.
According to the Letter of the Ministry of Justice of the Russian Federation No. 07/3592-YuD of April 11, 2003, the Direction does not need state registration.

Information Letter of the Central Bank of Russia No. 3 of March 20, 2003 "Summary of the Practice of Application of the Federal Law on the Countermeasures against Legalisation (Laundering) of Incomes Obtained in a Criminal Way and Financing of Terrorism"

Explains individual issues of application of the mentioned Law stipulated by the entry into force of the Federal Law on the state registration of legal entities, as well as pertaining to requests to clients to get the documents necessary for internal control.

Order of the Ministry of Education of the Russian Federation No. 1287 of March 31, 2003 on the Endorsement of the Form of the Certificate of the Results of the Uniform State Examination

Provides the form of the certificate of the results of the uniform state examination and its description. Specifies that the certificate is a strict reporting document with a level of protection and No.
Registered in the Ministry of Justice of the Russian Federation on April 23, 2003. Reg. No. 4442.

Regulation of the Central Bank of Russia No. 220-P of March 25, 2003 on the Procedure of Conclusion and Execution of REPO Deals with State Securities of the Russian Federation

Defines the procedure of conclusion and execution of repurchase deals with state short-term couponless bonds, bonds of the federal loans and state federal bonds. The parties in repurchase deals may only be the dealers of the market of state securities of the Russian Federation operating both in their own name and on their own account and on the account and to orders of investors.
Also specifies the procedure of changing of the terms of the repurchase deal, forced execution of the deal with blocked backing, mutual offsetting of similar claims and other.
The Regulation is entered into force 10 days after the day of its publication in the Herald of the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on April 23, 2003. Reg. No. 4439.

Order of the Federal Service of the Russian Federation for Financial Rehabilitation No. 29 of April 4, 2003 on the Invalidation of the Order of the Federal Service of Russia for Financial Rehabilitation No. 279 of June 27, 2002

Invalidates the Order specifying the list of officials authorised to draw up the protocols of administrative violations.
Registered in the Ministry of Justice of the Russian Federation on April 22, 2003. Reg. No. 4437.

Letter of the Ministry of Taxation of the Russian Federation No. SA-6-22/332@ of March 21, 2003 on the Application of Item 2 of Article 346.32 of the Tax Code of the Russian Federation

Organisations engaged at the place of location of separate divisions without a separate balance and clearing account in entrepreneurial activities subject to the uniform imputed income tax for individual types of activities submit the tax declaration for the uniform tax at the place of carrying out of such activities.
The grounds for inclusion in the tax declaration of information of accrued and paid for the separate division insurance contributions for obligatory pension insurance is the estimate drawn up by the taxpayer in free from, as well as the copies of payment documents certified by the tax body.

Decision of the Government of the Russian Federation No. 232 of April 24, 2003 on the Amendments to the Decision of the Government of the Russian Federation No. 791 of November 1, 2002

Lifts the restriction of the effective period of the rules of redemption by legal entities of the debts in borrowings and/or wilfully spent material values of the state material reserve as of January 1, 2001.
The Ministry of Finance is ordered to define in coordination with the Russian Agency for State Reserves the procedure of recording and entering as incomes in the federal budget of the monetary resources paid by the legal entity in redemption of the debt.

Decision of the Government of the Russian Federation No. 237 of April 24, 2003 on the Amendment to the Customs Tariff of the Russian Federation

The rate of the customs duty for starch treacle (code according to the Foreign Trade Commodity Nomenclature of Russia 1702 30 990 1) is fixed to amount to 15% of the customs cost, however, not less than EUR 0.066 per kg. Earlier, the rate amounted to 5% of the customs cost.
The Decision is entered into force one month after the day of its official publication for 9 months.

Decision of the Government of the Russian Federation No. 238 of April 24, 2003 on the Organisation of the Independent Technical Expert Evaluation of Transport Vehicles

Endorses the rules of organisation and carrying out of the interdependent technical expert evaluation of the transport vehicle when solving the issue of insurance compensation paid out under the contract of obligatory insurance of the civil responsibility of the owner of the transport vehicle.
The goal of the expert evaluation is the fixing of the availability and nature of the damage, its reasons, as well as the technology, volume and cost of repair of the transport vehicle. The fixing of the fault of the person in the violation of the traffic rules is beyond the goals of the expert evaluation.
The expert evaluation is carried out by an expert organisation or expert technician - natural person having undergone a professional certification and entered in the State Register of Expert Technicians. The payment for their services is effected at the expense of the insurer (victim) in compliance with concluded contract.
The Rules are entered into force from July 1, 2003.

Decision of the Government of the Russian Federation No. 239 of April 24, 2003 on the Amendments to Item 1 of the Decision of the Government of the Russian Federation No. 537 of July 18, 2002

Sets forth that the time of works carried out before January 1, 1992 out of those included in Lists 1 and 2 of the production facilities, shops, professions and positions permitting to get the state pension on beneficial terms and in beneficial amounts endorsed by the Decision of the Council of Ministers of the USSR No. 1173 of August 22, 1956 (with amendments) is included in the length of service permitting for en early assignment of the old-age labour pension together with the works envisaged in the lists endorsed by the Decision of the Cabinet of Ministers of the USSR No. 10 of January 26, 1991.
Women occupied in the textile industry in heavier and more intensive works shall have included in the length of service also works carried out before March 1, 1992 and included in the list of production facilities and professions permitting to get the old-age pension after 50 years of age with at least 20 years length of service in these professions endorsed by the Decision of the Council of Ministers of the USSR No. 1021 of November 10, 1967.
The Decision applies to legal relations emerging from January 1, 2002.

Decision of the Government of the Russian Federation No. 241 of April 24, 2003 on the Endorsement of the Regulation on the Confirmation by a Foreign Citizen or Stateless Person of Availability of Resources Necessary for the Living on the Territory of the Russian Federation and Exit from the Russian Federation or on Guarantees to Present Such Resources When Applying for the Visa or in the Point of Transfer across the State Border of the Russian Federation

A confirmation of the availability of resources necessary for the living and exit or guarantee of their presentation is the letter of guarantee of the inviting party, invitation for the foreign citizen or stateless person to the Russian Federation, contract of the tourist trip and the document confirming their reception by the Russian tourist organisation, as well as the valid return tickets.
The confirmation is not necessary in cases of business trips, official visits to the Russian Federation, travel to the Russian Federation of a member of the family of the foreign citizen working in the Russian Federation, travel to the Russian Federation of a person recognised as refugee.

Regulation of the Central Bank of Russia No. 219-P of March 25, 2003 on the Servicing and Circulation of the Issues of the Federal State Securities

Sets forth the procedure of deploying, circulation, servicing and redemption of the state short-term couponless bonds, bonds of the federal loans and the state federal bonds.
The transfer of the rights of ownership for the bonds from one holder to another occurs when they are entered on the custody account of their new holder at the moment of entry on the credit of the account.
The Regulation is entered into force 10 days after the day of its publication in the Herald of the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on April 23, 2003. Reg. No. 4438.

Decision of the Government of the Russian Federation No. 244 of April 25, 2003 on the Endorsement of the Regulation on the State Expert Evaluation of the Working Conditions in the Russian Federation

The state expert evaluation applies to the documentation and materials on the working conditions and labour safety according to the list endorsed by the Ministry of Labour of the Russian Federation. The time limits for carrying out the state expert evaluation of the working conditions are defined depending on the volume of expert works and documentation and materials presented for expert evaluation, but must not be greater than one month. In exclusive cases, the time limit of the state expert evaluation of the working conditions may be prolonged, but not more than for one month.
The Decision lists obligatory requirements to the expert statement. In case of disagreement with the expert statement, the orderer may appeal against it in court.

Order of the State Customs Committee of the Russian Federation No. 390 of April 9, 2003 on the Places of Delivery and Customs Registration of Commodities of Individual Category

Lists the places of delivery and customs registration of commodities classified under Heading 3808 of the Foreign Trade Commodity Nomenclature of the Russian Federation (insecticides, herbicides, plant growth regulators, means of desinfection) imported to the territory of the Russian Federation for recipients in Moscow and the Moscow Province. The customs fees for the customs registration of the mentioned commodities are collected in single amount.
The Order does not apply to commodities imported for diplomatic representations of foreign states, imported by natural persons for other than commercial purposes, as well as for exhibitions, and those placed under the temporary import customs regime.
Registered in the Ministry of Justice of the Russian Federation on April 25, 2003. Reg. No. 4454.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-29/160@ of April 2, 2003 on the Invalidation of Some of the Normative Acts of the State Tax Service of the Russian Federation and the Ministry of Taxation of the Russian Federation

Invalidates from October 13, 2002 the form of the tax payment demand and the form of the decision on suspension of operations on accounts in the bank endorsed by the Orders of the Ministry of Taxation of the Russian Federation No. BF-3-10/228 of September 7, 1998 and No. AP-3-16/325 of October 13, 1999. At present, there are similar forms endorsed by the Order of the Ministry of Taxation of the Russian Federation No. BG-3-29/465 of August 29, 2002 on the improvement of the work of the tax bodies in application of the measures of forced collection of the tax debts.

Letter of the Ministry of Taxation of the Russian Federation No. MM-6-09/412@ of April 7, 2003 on the State Registration of the Specialised Consumer Cooperatives

Explains the issues of inclusion in the Uniform State Register of Legal Entities of information on agricultural, garage, housing construction, credit and other cooperatives. If the appropriate organisational and legal form is not available in the guide of organisational and legal forms of the software complex AIS "Registration", the name is entered in the guide manually according to the constituent documents of the legal entity.

Letter of the Ministry of Taxation of the Russian Federation No. MM-6-09/1990 of December 25, 2002 on the Bringing of Constituent Documents of State and Municipal Unitary Enterprises in Compliance with Part 1 of the Civil Code of the Russian Federation

The tax bodies, while carrying out the state registration of legal entities, are recommended to reveal using the federal database "Uniform State Register of Taxpayers" the state and municipal unitary enterprises and send the written notification to them to bring constituent documents in compliance with Part 1 of the Civil Code of the Russian Federation.

Decision of the Government of the Russian Federation No. 245 of April 28, 2003 on the Amendments to the Customs Tariff of the Russian Federation

The heading of the Foreign Trade Commodity Nomenclature of the Russian Federation "Jars Used for Drink Preservation" is extended to include two new codes. The rate of the import customs duty for jars with up to 1 l capacity is fixed to amount to EUR 30 per 1,000 pieces, for other, is preserved in the amount of 15% of the customs cost. The mentioned rates are introduced for 9 months.
The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 242 of April 25, 2003 on the Amendment to the Decision of the Government of the Russian Federation No. 1046 of September 17, 1999 on the Endorsement of the Procedure of Registration of the Projects and Technical Aid (Assistance) Programs, Issue of Certificates Confirming Resources, Commodities, Works and Services Appurtenance to Technical Aid (Assistance), As Well As of Control over Its Use for Designated Purposes

The equipment and other material and technical resources include ambulance vehicles intended for budget-supported state and municipal organisations, mobile diagnostics laboratories outfitted with special medical equipment, vehicles intended for carrying 10 persons and more imported for children's homes, nurseries for the elderly and disabled, as well as the vehicles outfitted with lifts for invalid carriages imported for invalid rehabilitation centres.
Supplies of the mentioned equipment and resources are qualified as technical aid enjoying exemptions for payments to the budget and non-budgetary funds.

Order of the Office of the Prosecutor General of the Russian Federation, Federal Security Service of the Russian Federation, Ministry of Internal Affairs of the Russian Federation, Ministry of Taxation of the Russian Federation and the State Customs Committee of the Russian Federation No. 16/226/219/BG-3-06/166/370 of April 4, 2003 on the Endorsement of the Procedure of Interaction of the Tax and Law Enforcement Bodies in Combating Illegal Reimbursement of the Value Added Tax from the Federal Budget for Commodities Exported Outside the Customs Territory of the Russian Federation

When implementing control measures pertaining to taxpayers having applied to reimburse the value added tax, the tax bodies shall send requests to:
- border customs body to confirm the fact of export of the commodities under the export customs regime;
- to the customs body in charge of the customs registration to confirm the fact of the customs registration of the commodities;
- to the bodies of the Ministry of Internal Affairs of the Russian Federation to locate the persons connected to activities of the checked taxpayer.
The tax bodies, if in the course of the tax checks they reveal the signs of fraudulent schemes of VAT reimbursement, shall send within three days appropriate materials to the bodies of the Ministry of Internal Affairs of the Russian Federation and the Federal Security Service of the Russian Federation to take appropriate measures.

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