Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 2.04.2003

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.

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