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Monitoring of the Federal Legislation dated 30.05.2003

Decision of the Constitutional Court of the Russian Federation No. 7-P of April 24, 2003 on the Case of Constitutionality of the Provision of Item 8 of the Decision of the State Duma of May 26, 2000 on the Amnesty in View of the 55th Anniversary of the Victory in the Great Patriotic War of 1941-1945 Pursuant to the Appeal of Citizen L.M.Zaporozhets

The norm of the challenged item envisages termination of the processed by the bodies of investigation and courts cases of crimes committed before the entry into force of the Decision of the State Duma by persons suspected or accused of culpable negligence with the maximum punishment not exceeding five years of prison.
Earlier, the improperly arranged dental operation caused a damage to the health of the applicant followed by a lawsuit against the dentist.
According to the victim, the challenged norm orders the courts to terminate the processed criminal cases pursuant to the act of the amnesty without examining their essence, thus disabling her efficient protection in court as a victim in a criminal case.
The Constitutional Court of the Russian Federation recognised that the challenged norm does not prevent the court from examining the processed criminal cases followed by the decision to apply the act of amnesty and does not prevent the victim's access to legislature and efficient protection in court, including compensation for the damage, and, therefore, does not contradict the Constitution of the Russian Federation.
The Decision is entered into force immediately after annunciation.

Decision of the Government of the Russian Federation No. 247 of April 28, 2003 on the Assignment, Recalculation, Paying out and Delivery of the Length-of-Service Pension to Federal State Servants, Monthly Supplements to the Pensions of Individual Categories of Citizens

Before October 1, 2003, the assignment of the length-of-service pension to the federal state servants and recalculation of its amount is vested in the Ministry of Labour of the Russian Federation, and after this date, in the Pension Fund of the Russian Federation. From January 1, 2003, the Pension Fund of the Russian Federation shall also pay out and provide for the delivery of the length-of-service pension to the mentioned persons and the monthly supplements to them.
The transient period will be used to hand over the pension files and other pension documentation.

Decision of the Government of the Russian Federation No. 249 of April 28, 2003 on the Procedure and Terms of Collection of the Regular Payments for the Use of the Mineral Resources from the Users of the Mineral Resources Engaged in Prospecting and Surveys on the Continental Shelf of the Russian Federation and in the Exclusive Economic Zone of the Russian Federation, As Well As Outside the Russian Federation on the Territories Governed by the Russian Federation

The amount of the regular payment for the use of the mineral resources for each site is defined by the Ministry of Natural Resources of Russia on the basis of the rates endorsed by the Law of the Russian Federation on the mineral resources.
The regular payments for the use of the mineral resources on the mentioned sites are made by the users of the mineral resources engaged in prospecting and surveys on the quarterly basis no later than the last day of the month following the expired quarter in equal portions in the amount of one forth of the amount of payment for the year at the place of the state registration of the user of mineral resources and are entered in the federal budget.
The mentioned users of the mineral resources shall submit on the quarterly basis no later than the last day of the month following the expired quarter to the Ministry of Taxation of the Russian Federation and the Ministry of Natural Resources of Russia estimates of the regular payments for the use of the mineral resources according to the forms endorsed by the Ministry of Taxation of the Russian Federation in coordination with the Ministry of Natural Resources of Russia.

Regulation of the Central Bank of Russia No. 222-P of April 1, 2003 on the Procedure of Making of Cashless Payments by Natural Persons in the Russian Federation

Sets forth the procedure of effecting of cashless payments other than those pertaining to entrepreneurial activities by natural persons in the currency of the Russian Federation on the territory of the Russian Federation on bank accounts opened on the basis of the bank account contract or without the opening of the bank account by credit organisations (their branches) possessing the license of the Bank of Russia.
Defines the terms of cashless payments made by natural persons on their current accounts using cashless payment forms specified in the legislation (payment orders, letters of credit, encashment orders, cheques). Lists the documents presented by natural persons to open current accounts, as well as specifies the procedure of filling out payment documents by natural persons.
The transfer of the monetary resources by the legal entity from its bank account to several natural persons being the clients of the same bank (for example, amounts of earnings, social payments and other) may be effected as a single amount by the payment order of this legal entity using the register.
The Regulation also defines the procedure of carrying out operations of transfer of the monetary resources to orders of natural persons without the opening of the bank account. The mentioned operations are carried out by the banks on the basis of the document, the form being specified by the banks, or by respective beneficiaries getting the payments. The Regulation specifies the procedure of recording in accounting work of the banks of operations of transfer of the monetary resources to orders of natural persons without the opening of the bank accounts.
The Regulation is entered into force from July 1, 2003.
Registered in the Ministry of Justice of the Russian Federation on April 29, 2003. Reg. No. 4468.

Decision of the Ministry of Labour of the Russian Federation No. 13 of March 31, 2003 on the Endorsement of the Norms and Terms of Free Supplies of Milk or Other Similar Foodstuffs to Employees Engaged in Works with Hazardous Working Conditions

The norm of free supplies of milk amounts to 0.5 l per working shift regardless of its length. Free rations of milk or other similar foodstuffs are handed out to employees in buffets, canteens or rooms specially outfitted according to sanitary and hygienic requirements.
Replacement of the milk or other similar foodstuffs with other products or money is not permitted. Also prohibited is the handing out of the milk for one or several shifts ahead, or for the past shifts, as well as supplies at home.
The milk is not envisaged for the employees getting free medicinal and prevention nutrients because of the specially harmful working conditions.
Registered in the Ministry of Justice of the Russian Federation on April 29, 2003. Reg. No. 4466.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-09/171 of April 8, 2003 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-09/319 of August 31, 2001

Introduces individual amendments to the procedure of registration of the biggest taxpayers. In particular, envisages the use in the given procedure of information of the Joint State Register of Legal Entities.
Registered in the Ministry of Justice of the Russian Federation on April 29, 2003. Reg. No. 4460.

Order of the Ministry of Justice of the Russian Federation No. 100 of April 22, 2003 on the Endorsement of the Charter of the State Institution "State Registration Chamber" of the Ministry of Justice of the Russian Federation

The chamber is a legal entity in charge of the accreditation of representations and branches of foreign companies, keeping of their registers, registration of Russian investments abroad, as well as the keeping of the state register of normative legal acts of the federal bodies of executive power.
Registered in the Ministry of Justice of the Russian Federation on April 29, 2003. Reg. No. 4457.

Order of the State Customs Committee of the Russian Federation No. 314 of March 26, 2003 on the Endorsement of the Regulation on the Institution of the Customs Warehouses by the Customs Bodies of the Russian Federation and on Their Functioning

Defines the particulars of institution and functioning of the customs warehouses with the owners being the customs bodies of the Russian Federation, as well as the particulars of the customs registration of commodities declared for storage and stored in such warehouses.
The customs body owning the warehouse must observe sanitary rules, norms of storage, rules of commodity vicinage and storage regime, requirements of state standards, observe other specified requirements and terms in the sphere of services in commodity storage.
The Order also provides the form of the warehouse slip and it filling procedure.
The Order is entered into force 30 days after its official publication.
Registered in the Ministry of Justice of the Russian Federation on April 28, 2003. Reg. No. 4455.

Decision of the Plenum of the Higher Arbitration Court of the Russian Federation No. 4 of April 8, 2003 on Some Issues Pertaining to the Entering into Force of the Federal Law on Insolvency (Bankruptcy)

Explains some issues of judicial practice pertaining to the application of the law on insolvency (bankruptcy) having entered into force from December 3, 2002 with exceptions.
Since the Law applies to all legal entities (except for the official enterprises, institutions, political parties and religious organisations), the cases of insolvency of these legal entities fall in the jurisdiction of the courts of arbitration. The Decision explains the procedure of endorsement by the courts of the candidate bankruptcy managers. Special attention is paid to the consequences of the changing of the legal status of lien creditors and the priority of satisfaction of creditor claims.
Also defines the particulars of revising of the earlier adopted rulings and conclusion of a peace accord during the bankruptcy procedure.

Order of the Ministry of Power Supplies of the Russian Federation No. 147 of April 8, 2003 on the Endorsement of the Procedure of Publishing and Entering into Force of the Acts of the Ministry of Power Supplies of the Russian Federation Recognised by the Ministry of Justice of the Russian Federation As Not Needing State Registration

The acts of the Ministry of Power Supplies of the Russian Federation recognised by the Ministry of Justice of the Russian Federation as not needing state registration must be published in Mintop magazine to be acknowledged as their official publication. The mentioned acts are entered into force from the day of their signing if otherwise is not envisaged in the acts themselves.
Registered in the Ministry of Justice of the Russian Federation on May 5, 2003. Reg. No. 4492.

Decision of the Federal Commission for Securities Market No. 03-14/ps of April 1, 2003 on the Invalidation of the Decision of the Federal Commission for Securities Market of Russia No. 7 of September 30, 1999 on the Procedure of Registration of Affiliated Entities and Submission of Information on Affiliated Entities of Joint-Stock Companies

Invalidates the Decision of the Federal Commission for Securities Market specifying the procedure of registration of affiliated entities of joint-stock companies and submission of information on these entities.
Registered in the Ministry of Justice of the Russian Federation on April 30, 2003. Reg. No. 4482.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/10-2463 of April 21, 2003

To render aid to insurers in the organisation of sanatorium and resort treatment of children in children's round-the-year rehabilitation camps to requests of these insurers containing the names of these camps, treatment profiles and time, the accommodations will be paid by the regional divisions of the Social Insurance Fund of the Russian Federation.
Obtained accommodations will be registered by the insurer in the estimate sheet drawn up according to Form 4-FSS RF.

Letter of the Ministry of Taxation of the Russian Federation No. ShS-6-24/380@ of April 1, 2003 on the Application by the Tax Bodies of Administrative Sanctions for the Violation of the Foreign Currency Legislation

Explains that in the territorial bodies of the Ministry of Taxation of the Russian Federation, only the heads of these bodies may examine the cases of administrative violations envisaged in Article 15.25 of the Code of Administrative Violations. The mentioned Article institutes administrative responsibility for the currency operations carried out without the special permission (license) or in violation of the requirements (terms, restrictions) specified in the special permission (license) and, similarly, using accounts of residents in credit organisations outside the Russian Federation known to be opened in violation of the established procedure.

Federal Law No. 52-FZ of May 6, 2003 on the Amendments to the Law of the Russian Federation on the Fundamentals of the Federal Housing Policy and Other Legislative Acts of the Russian Federation Pertaining to the Improvement of the System of Payment for the Housing and Communal Services

The Law is extended to include a number of new definitions corresponding to the changes introduced in the housing and communal sphere in compliance with the endorsed subprogram "Reformation and Modernisation of the Housing and Communal Complex of the Russian Federation" of the federal target program "Housing" for the years 2002-2010.
The Law introduces clear delimitation in issues of regulation of payment for the housing and communal services between the federal level, subjects of the Russian Federation and municipal formations, defines in detail the structure and amount of payment for the housing, including additional space, as well as the time and procedure of switching over to the new system of payment for the housing and the communal services.
The Law envisages improvement of the system of benefits in the payment for the housing and communal services. The majority of the categories of recipients of the benefits preserve their fixed benefits and their amount. Simultaneously, a uniform procedure is introduced to reimburse the expenses of the enterprises of the housing and communal complex to provide the mentioned benefits reimbursed from the federal budget through subventions granted to the budgets of the subjects of the Russian Federation according to the actually suffered expenses. The mentioned provision does not apply to the benefits provided under the Federal Law on the veterans. The source of the mentioned benefits are the budgets of the subjects of the Russian Federation. The bodies of legislative power of the subjects of the Russian Federation are entitled to fix the amount of the benefits in the payment for the housing and communal services for the labour veterans, thus amending the Federal Law on the veterans. The Law invalidates the acts p roviding benefits in the payment for the housing and communal services to individual categories of citizens. The benefits to the mentioned categories of citizens are replaced with the subsidy of equal value.
The Law also defines the rules of replacement of the housing space when the social norm is exceeded and the procedure of eviction of the tenant and members of his family from the occupied housing space in cases of failure to pay for the housing and communal services. Thus, the amount of the penalties in cases of delayed payment for the housing and communal services by the citizen may not be greater than 1/300 of the rate of refinancing of the Bank of Russia as of the moment of payment from the unpaid amounts for each overdue day beginning with the following day after the specified time of payment to the day of actual payment inclusive.
The Law omits the provision of payment for the housing and communal services in the amount of half of the minimum amount of labour remuneration to citizens with incomes below the cost of living in the subject of the Russian Federation.
The Federal Law is entered into force from the day of its official publication with exceptions.

Federal Law No. 51-FZ of May 6, 2003 on the Amendments to Articles 214.1 and 219 of Part 2 of the Tax Code of the Russian Federation

In taxation of the incomes of natural persons in operations of purchase and sale of securities, the documentally confirmed expenses of the purchase of these securities are the amounts used for calculation and payment of the tax when buying the given securities.
Besides, the right for the social exemption for the amounts paid out by the parent taxpayer for the education of his children also applies to trustee taxpayers paying for the education of their wards up to 18 years of age.
The Federal Law is entered into force one month after the day of its official publication. The Law applies to legal relations emerging form January 1, 2003.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/203 of April 21, 2003 on the Amendments to the Instruction of the State Tax Service of Russia No. 33 of June 8, 1995 on the Procedure of Calculation and Payment to the Budget of the Property Tax from Enterprises

Sets forth the procedure of payment of the property tax from enterprises calculated for the property forming part of the Uniform Gas Supply System in compliance with the Federal Law on gas supplies in the Russian Federation. Appropriate changes are introduced in the estimate form for the given tax.
Registered in the Ministry of Justice of the Russian Federation on May 5, 2003. Reg. No. 4495.

Decision of the Federal Commission for Securities Market No. 03-16/ps of April 1, 2003 on the Procedure of Assigning of the State Registration Numbers to Issues of Emission Securities

The state registration number is the digital (alphabetic, character) code identifying the particular issue of emission securities consisting of nine significant digits.
The procedure applies to issues (additional issues) of emission securities regardless of the type of issuer, including the issues of securities of credit and insurance organisations, issues of foreign issuers, including international financial organisations. The procedure does not apply to the issues (additional issues) of state and municipal securities.
Registered in the Ministry of Justice of the Russian Federation on May 5, 2003. Reg. No. 4494.

Order of the Ministry of Education of the Russian Federation No. 1155 of March 25, 2003 on the Endorsement of the Regulation on the Final State Certification of the Graduates of Higher Educational Institutions of the Russian Federation

Defines the procedure of carrying out of the final state certification of the graduates of higher educational institutions. For the final certification of the graduates of unaccredited higher educational institutions implementing the main educational programs of the higher professional education under licenses, the given procedure is an exemplary one.
The final certification testing applies to persons having mastered in full amount the main educational program in the sphere of speciality of the higher professional education developed by the higher educational institution to the requirements of the state educational standard.
The Regulation is entered into force from September 1, 2003.
Registered in the Ministry of Justice of the Russian Federation on May 5, 2003. Reg. No. 4490.

Decision of the Federal Commission for Securities Market No. 03-18/ps of April 1, 2003 on the Procedure of Uniting of Additional Issues of Emission Securities

The uniting is carried out by invalidation of the state registration numbers assigned to the additional issues of securities and assigning to them of the state registration number of the issue of emission securities they are being additional to.
The procedure applies to all additional issues of emission securities regardless of the type of issuer having assigned as of the date of entry into force of the Procedure the state registration number different from the one of the issue of emission securities they are being additional to.
Registered in the Ministry of Justice of the Russian Federation on May 5, 2003. Reg. No. 4487.

Decision of the Federal Commission for Securities Market No. 13-19/ps of April 1, 2003 on the Disclosing of Information on Affiliated Entities of Open-Type Joint-Stock Companies

Defines information on affiliated entities of open-type joint-stock companies to be disclosed and the disclosing procedure.
Information is disclosed by submission on the quarterly basis to the body in charge of the registration of the list of affiliated entities as of the date of the end of the reported quarter indicating all changes in the list in the reported quarter and by placing the list on the page (web site) in the Internet.
The list is submitted within 45 days from the date of the end of the reported quarter. The body in charge of the registration shall provide for the disclosing of the lists of affiliated entities of joint-stock companies submitted to it in the Internet.
Registered in the Ministry of Justice of the Russian Federation on May 5, 2003. Reg. No. 4483.

Order of the Ministry of Finance of the Russian Federation No. 127/n of December 11, 2002 on the Endorsement of the Directions on the Procedure of Application of the Budget Classification of the Russian Federation

Provides the new wording of the Directions on the procedure of application of the budget classification of the Russian Federation (together with the codes of the budget classification).
The earlier Order of the Ministry of Finance No. 38n of May 25, 1999 on the endorsement of the Directions on the procedure of application of the budget classification of the Russian Federation with amendments is invalidated.
According to the Statement of the Ministry of Justice of the Russian Federation No. 07/2338-YuD of March 12, 2003, the Order does not need state registration.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-14/121 of April 8, 2003 on the Recording in Accounting Work of the Objects of Immovable Property

The objects of immovable property, before the moment of registration of the property right for them, must be recorded on Account 08 "Investments in Assets out of Circulation". As to the amortisation for the above objects of immovable property, one should be guided by Item 22 of the Regulation on the procedure of accruing of amortisation deductions for the fixed assets in the national economy endorsed by the State Planning Committee of the USSR, Ministry of Finance of the USSR, State Bank of the USSR, State Committee of the USSR for Prices, State Standards Committee of the USSR, State Construction Committee of the USSR No. VG-21-D/144/17-24/4-73 of December 29, 1990. According to this Regulation, amortisation for the actually operated objects of capital construction not appropriated with the acts of acceptance is accrued according to the commonly accepted procedure.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/10-2220 of April 10, 2003 on the Spending of the Resources of Obligatory Social Insurance to Pay for the Accommodations to Children's Rehabilitation Camps in 2003

Conveys the forms of the reports of the use of resources of obligatory social insurance for the rehabilitation of children and the register of children having undergone rehabilitation to be submitted by rural camps to the regional divisions of the Social Insurance Fund of the Russian Federation after each shift. Information of the use of the resources of obligatory social insurance to finance children's rehabilitation for the period from June through September of the current year must be submitted by e-mail no later than the 10th of each month.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-14/129 of April 15, 2003 on the Recording in the Accounting Work of Delayed Tax Assets and Liabilities

Explains individual norms of the Regulation on accounting work "Registration of the Profit Tax Estimates" endorsed by the Order of the Ministry of Finance of the Russian Federation No. 114n of November 19, 2002. The Department of the Methodology of Accounting Work and Reporting has worked out the draft Order on the amendments to the Chart of Accounts of Financial and Economic Activities of Organisations and its application Instruction. The changes are aimed at adjustment of the recording of the profit tax estimates in accounting work.

Decision of the Government of the Russian Federation No. 264 of May 7, 2003 on the Endorsement of Insurance Tariff Rates for Obligatory Insurance of Civil Responsibility of the Owners of Transport Vehicles, Their Structure and Procedure of Application by Insurers When Determining the Insurance Premium

Specifies the basic insurance tariff rates fixed in percent of the insured amount or in roubles. Also specifies insurance tariff coefficients depending on:
- territory of prevailing use of the transport vehicle;
- presence of absence of insurance payments in insured cases occurring through the fault of the insurer (owner of the transport vehicle) during the previously available contracts of obligatory insurance;
- driver age and history;
- number of persons allowed to drive the vehicle;
- engine power of the car, taxi (including the fixed-route ones);
- period of use of the transport vehicle;
- insured period.
Tariff rates are entered into force from July 1, 2003.

Decision of the Government of the Russian Federation No. 263 of May 7, 2003 on the Endorsement of the Rules of Obligatory Insurance of Civil Responsibility of Owners of Transport Vehicles

Defines the typical terms of conclusion of the contract of obligatory insurance of civil responsibility of owners of transport vehicles. Obligatory insurance does not apply to civil responsibility of owners of transport vehicles with the maximum design speed less than 20 km/h, or not permitted to participate in traffic because of the technical characteristics, or owned by the Armed Force of the Russian Federation (except for the buses, cars and trailers for them), or registered in foreign states.
The object of obligatory insurance is property interests pertaining to the risk of civil responsibility of the owner of the transport vehicle in obligations emerging because of the incurred damage to the life, health or property of the victims when the transport vehicle is used on the territory of the Russian Federation. The Decision lists the facts implying civil responsibility, however, not included in insured cases. Such cases include, in particular, moral damage, or the duty to reimburse the lost profit, or environmental pollution, or damage to the life and health of employees executing their labour duties, if this damage is to be reimbursed in compliance with a law on respective type of insurance.
The insurer may demand from the insuring company a written estimate of insurance premium to be paid out. Such estimate must be presented within 3 working days from the day of receiving of the appropriate written application of the insurer.
Insurance premium is paid out in cash or according to cashless procedure. The Decision lists the documents presented to the insuring company to conclude the contract. The given list is an exhaustive one. The document confirming the fact of obligatory insurance is the policy of obligatory insurance of uniform form on the whole territory of the Russian Federation being a strict reporting document.
Together with the insurance policy, the insurer gets free of charge the list of the representatives of the insurign company in the subjects of the Russian Federation, special, state-approved plate and 2 blank forms of the notification of an accident.
The Decision regulates in detail the actions of the persons when an insured case occurs.
The Rules are entered into force from July 1, 2003.

Decision of the Government of the Russian Federation No. 262 of May 7, 2003 on the Endorsement of the Rules of Reimbursement to the Proprietors of Land Plots, Land Users, Landowners and Landholders of the Damage Incurred through Withholding or Temporary Occupancy of the Land Plots, Restriction of the Rights of Proprietors of the Land Plots, Land Users, Landowners and Landholders or Impaired Quality of Lands through Activities of Other Parties

The loses incurred on the proprietor through the withholding of the land plot for state or municipal needs are included in the payment for the withheld land plot (buy-out price), procedure of determination of which being regulated in the civil legislation.
Reimbursement of the losses is effected from the resources of appropriate budgets or by beneficiaries withholding the land plots or restricting the rights for them, as well as by the parties whose activities caused the need to institute protection, sanitary zones and implies restriction of the rights of proprietors of the land plots, land users, land owners and holders or impaired quality of lands.
Amount of incurred losses is determined through an agreement between the parties and is calculated according to the methodology recommendations endorsed by the Federal Service of the Land Cadastre of Russia in coordination with the Ministry of Economic Development and the Ministry of Property Relations. Determination of the amount of losses takes account of the losses suffered by the land holders because of the early termination of their obligations to third parties, including the lost profit, rent paid out under the lease contract for the period after the withholding of the land plot, as well as the cost of the right of the land plot lease contract in cases of tenders.

Order of the Russian Patent Agency No. 57 of April 22, 2003 on the Procedure of Reinstatement of the Patent of the Russian Federation for an Invention, Useful Model, Industrial Prototype

Defines the rules of reinstatement of the patent of the Russian Federation for an invention, useful model, industrial prototype terminated because of the failure to pay in due time the patent fee to maintain the patent. The request to reinstate the patent is submitted to the federal body of executive power in charge of intellectual property within three years from the date of expiry of the patent fee, however, before expiry of the life time of the patent fixed in the patent law.
Registered in the Ministry of Justice of the Russian Federation on May 6, 2003. Reg. No. 4506.

Regulation of the Central Bank of Russia No. 218-P of March 19, 2003 on the Procedure and Criteria of Assessment of the Financial Standing of the Legal Entities Having Founded (Participating in) Credit Organisations

The Regulation applies to all legal entities except for the credit organisations, budget-supported institutions and independent entrepreneurs without the forming of the legal entity.
The Regulation introduces the procedure and criteria of assessment of the financial standing of the legal entities having founded (participating in) credit organisations, as well as trustees of stocks (shares) of the credit organisation.
The assessment is carried out to determine the sufficiency with the buyer of own resources to pay for the shares (stocks) and find out its satisfactory financial standing to decide on the legality of the forming of the registered capital of the credit organisation, give preliminary consent to buy more than 20% of the shares (stocks) of the credit organisation, as well as to register the newly created credit organisation.
The procedure of purchase of shares (stocks) by minority participants is made significantly simpler. The purchase of shares (stocks) comprising less than 0.5% of the registered capital of the operating credit organisation is permitted without control procedures, except for the major deals (more than Rbl 600,000).
The Regulation defines the notion of the "satisfactory financial standing" of the buyer of shares (stocks) of the credit organisation. The financial standing of the buyer is recognised as satisfactory in cases of absence of signs of significant financial difficulties confirmed with financial (or other ) indicators affecting his ability to execute the adopted obligations.
The statement of the financial standing may be prepared by the buyer himself, credit organisation, audit organisation (independent auditor) attracted by the buyer for this purpose or another person (advisor). The credit organisation now does not have to check the legality of the payment for the registered capital by the buyers of shares (stocks) comprising less than 5% of the registered capital. Now, opportunities to fulfil this function is vested in the credit organisation. If the credit organisation does not want to carry out the check independently, it must present all necessary documents for the mentioned category of buyers to the territorial institution of the Bank of Russia.
Insufficiency of own resources and unsatisfactory financial standing of the buyer determined as a result of the assessment of the financial standing of the buyer are specified as the reasons to refuse the purchase of shares (stocks) of the credit organisation.
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 May 5, 2003. Reg. No. 4498.

Order of the Russian Patent Agency No. 55 of April 22, 2003 on the Procedure of Prolongation of the Life Time of the Patent of the Russian Federation for an Invention Pertaining to a Medicine, Pesticide or Agricultural Chemical Agent

Defines the rules of prolongation of the life time of the patent of the Russian Federation for an invention pertaining to a medicine, pesticide and agricultural chemical agent. The life time of the paten is prolonged by the federal body of executive power in charge of the intellectual property at the request of the holder of the patent for the time calculated from the date of submission of the application for the invention to the date of getting of the first such permission for use less five years. In this case, the time of prolongation of the patent for the invention may not be greater than five years.
The Order provides the form of the request for the prolongation of the patent to be submitted within the life time of the patent before expiry of six moths from the date of getting of the first permission to use the product or the date of issue of the patent depending on which of the two expires later.
Registered in the Ministry of Justice of the Russian Federation on May 5, 2003. Reg. No. 4491.

Direction of the Central Bank of Russia No. 1270-U of April 14, 2003 on the Published Reports of Credit Organisations and Bank/Consolidated Groups

Sets forth the new procedure of drawing up, publication and submission by credit organisations, parent credit organisations of bank/consolidated groups of information on their activities.
The annual report (annual consolidated report) must be published within 10 working days after the annual general meeting of stock-holders (participants). The annual report and the annual consolidated report are published simultaneously in the same periodical. If the reports are published in different periodicals, the publication must contain a reference to the name of the periodical where the other report is published and the date of issue of the publication.
The items of the balance report are provided as of the end of the reporting period, not as of the reporting or the previous date as before.
The Direction specifies the form to be used to publish information on the sufficiency of the capital, reserve to cover doubtful loans and other assets.
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 May 5, 2003. Reg. No. 4488.

Decision of the Government of the Russian Federation No. 265 of May 7, 2003 on the Amendments to the Acts of the Government of the Russian Federation on Issues of Obligatory Insurance of Civil Responsibility of the Owners of Transport Vehicles

The amendments are introduced in a number of acts of the Government of the Russian Federation pertaining to regulation of legal relations in the transport sphere. Thus, traffic rules envisage the duty of the driver of the transport vehicle to carry and present at the demand of the police officer insurance policy of obligatory insurance of civil responsibility.
The transport vehicle must have the special state-approved sing of obligatory insurance of the civil responsibility of its owner.
The Decision is entered into force from July 1, 2003.

Order of the Ministry of Labour of the Russian Federation No. 77 of April 9, 2003 on the Organisation of Works to License the Activities in the Rendering of Prosthetics and Orthopaedic Aid

Defines the functions and authority of the structural divisions of the Ministry of Labour of the Russian Federation and its subordinate organisations, their interaction in the licensing activities, as well as specifies the decision taking procedure in the licensing issues.
The licensing of activities in the rendering of prosthetic and orthopaedic aid is vested in the Commission of the Ministry of Labour of the Russian Federation for Licensing of Activities in the Sphere of Prosthetic and Orthopaedic Aid.

Letter of the Central Bank of Russia No. 68-T of May 5, 2003 on Conjunct Crediting

Lists the measures to be envisaged by credit organisations to restrict the risks emerging in the crediting of conjunct persons. The persons interconnected with the credit organisation are implied to be natural persons and legal entities possessing real opportunities to affect the nature of decisions on crediting and crediting terms taken by the credit organisation, as well as the persons whose decisions may be affected by the credit organisation.
The mentioned measures include provisions to be included in internal documents aimed at minimising the risks in the conjunct crediting deals, in particular, obligatory approval of such deals by the board of directors and prevention of crediting of the persons interconnected with the bank on beneficial (non-market) terms.

Federal Law of the Russian Federation No. 53-FZ of May 6, 2003 on the Amendments to the Federal Law on the Budget Classification of the Russian Federation

Provides the new wording for the grouping of incomes and expenses of the budgets of all levels of the budget system of the Russian Federation, as well as the sources of financing of the deficits of these budgets used to draw up and execute the budgets of all levels.

Decision of the Government of the Russian Federation No. 273 of May 12, 2003 on the Endorsement of the Rules of Submission of the Application of the Disagreement with the Departure from the Russian Federation of an Underaged Citizen of the Russian Federation

The application is submitted personally by one of the parents, adopter, trustee of the underaged citizen of the Russian Federation to the body of internal affairs at the place of residence (stay), or the body of the border guard control, or to the diplomatic representation (consular reinstitution) of the Russian Federation (if the applicant lives permanently outside the Russian Federation). Simultaneously with the application, there must be presented a personal identification document and the notary-certified copies of documents confirming parental rights for the underaged citizen of the Russian Federation or the fact of adoption, trusteeship with respect to the mentioned citizen.

Decision of the Government of the Russian Federation No. 270 of May 12, 2003 on the Procedure of Redemption of the Internal Debt of the Former USSR to Natural Persons Holding Special (Rouble) Resources in the Branches of the Savings Bank of the Russian Federation

Continues redemption of the internal debt of the former USSR to natural persons holding special (rouble) resources in the branches of the Savings Bank of the Russian Federation from the federal budget.

Order of the State Customs Committee of the Russian Federation No. 443 of April 22, 2003 on the Amendments to the Instruction on the Collection of the Customs Fees for the Customs Registration Endorsed by the Order of the State Customs Committee of Russia No. 1010 of November 9, 2000

Specifies that the customs fees are collected in double amount as for the cases of the customs registration of commodities outside the places defined for it and beyond the working time of the customs bodies of the Russian Federation and also in the presence of one of these conditions.
The customs fees are not collected for the customs registration of commodities moved across the customs border of the Russian Federation on sea- (river-)going, air vessels under the customs regime of moving of reserves.
The Order omits the provision on the collection of the customs fees in the amount of 0.15% of the customs cost in the currency of the Russian Federation for the customs registration of oils and lubricants necessary for operation of air and sea- (river-)going vessels engaged in international transportation in the customs bodies where there are airports, sea (river) ports.
The payment of the customs fees is not collected also in cases when the customs bodies did not perform any actions pertaining to the customs registration of commodities, including the cases of removal, revocation of the cargo customs declaration, as well as when the customs body decides to prohibit the release of the commodities.
Registered in the Ministry of Justice of the Russian Federation on May 8, 2003. Reg. No. 4519.

Direction of the Central Bank of Russia No. 1274-U of April 24, 2003 on the Particulars of Application of the Formats of Payment Documents in Electronic Payments through the Payment Network of the Bank of Russia

Sets forth the rules of application by credit organisations (branches) and other clients of the Bank of Russia not being credit organisations (branches) of payment documents in electronic form in cashless payments through the payment network of the Bank of Russia.
The payment documents in electronic form are supplemented with new fields, the list and lengths provided in the Direction.
The Direction is entered into force from June 1, 2003 except for the provision on the application of encashment orders and payment orders in the electronic form in intraregional electronic payments through the payment network of the Bank of Russia. The given item is entered into force from January 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on May 7, 2003. Reg. No. 4514.

Order of the Ministry of Finance of the Russian Federation No. 37n of April 22, 2003 on the Amendments to the Order of the Ministry of Finance of the Russian Federation No. 139n of December 30, 2002 on the Endorsement of the Procedure of Execution of the Summary Budget List of the Federal Budget for the Year 2003 and Amendments to It

Provides the new wording for the forms of the certificates of the changing of the budget list and the limits of budget obligations for the year 2003, on the changing of the budget list of the sources of internal and external financing of the deficit of the federal budget for the year 2003.
Registered in the Ministry of Justice of the Russian Federation on May 7, 2003. Reg. No. 4513.

Order of the Ministry for Emergency Situations of the Russian Federation No. 132 of March 17, 2003 on the Endorsement of the Instruction on the Organisation and Implementation of the State Fire Enforcement in the Russian Federation

Defines the procedure of organisation and implementation of the state fire enforcement by the officials of the management bodies and divisions of the State Fire Service of the Ministry for Emergency Situations of the Russian Federation of observation of the fire safety requirements by the bodies of executive power, bodies of local government, other legal entities regardless of their agency affiliation and organisational and legal forms of ownership and their officials, independent entrepreneurs and citizens.
The state inspectors may visit with the citizens' consent their land plots, dwelling and non-dwelling space to implement the measures to control observation of fire safety requirements.
The state inspectors may issue to legal entities, independent entrepreneurs, officials and citizens orders obligatory for execution to eliminate the violations of the fire safety requirements, ensure fire safety of commodities (works, services), remove from production, terminate production and suspend the sale of commodities (works, services) not complying with the fire safety requirements.
In cases of failure to execute theses orders, the inspectors may suspend within their sphere of reference fully or partly the work of the enterprises, use of buildings, structures, rooms, individual types of works and other.
The Order defines the procedure of removal from production, termination of production and suspension of the sale of commodities (works, services) not complying with fire safety requirements.
Registered in the Ministry of Justice of the Russian Federation on April 30, 2003. Reg. No. 4477.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/191 of April 17, 2003 on Amendments 1 to the Methodology Recommendations on the Application of Chapter 26.2 "Simplified System of Taxation" of the Tax Code of the Russian Federation Endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-22/706 of December 10, 2002

Methodology recommendations are being brought in compliance with the actual wording of Chapter 26.2 of the Tax Code of the Russian Federation. The Order specifies that when determining opportunities to switch over to the simplified system of taxation, the organisation must calculate the residual cost of the fixed assets and non-material assets as of the first of the month of the expected submission of the application of the switchover.
The Order omits Item 17 prohibiting to include in expenses the purchase and sale costs of the commodities.
Methodology recommendations include the provision permitting to reduce the amount of the uniform tax and advance payment for it by the amount of the temporary disability allowances paid out to employees.

Letter of the Ministry of Taxation of the Russian Federation No. SA-6-22/521 of May 6, 2003 on the Date of Entry into Force of the Order of the Ministry of Taxation of Russia No. BG-3-22/135 of March 26, 2003

Amendments of March 26, 2003 in the book of incomes and expenses of organisations and independent entrepreneurs using the simplified system of taxation and the procedure of recording of economic operations in it should be applied from January 1, 2003.

Decision of the Government of the Russian Federation No. 277 of May 12, 2003 on the Amendments to the Procedure of Rendering Humanitarian Aid (Assistance) to the Russian Federation Endorsed by the Decision of the Government of the Russian Federation No. 1335 of December 4, 1999

According to the introduced amendments, humanitarian aid (assistance) may be rendered by foreign natural persons. The Decision regulates the procedure of management of special-purpose cars for rendering first aid granted as humanitarian aid to budget-supported organisations, mobile diagnostics laboratories outfitted with special medical equipment, as well as cars for carrying 10 persons and more imported for nursing homes.

Decision of the Government of the Russian Federation No. 276 of May 12, 2003 on the Fixing of the Cost of Living in Per Capita Figures and for the Main Sociodemographic Groups of Population for the Whole of the Russian Federation for the I Quarter of 2003

The cost of living for the whole of the Russian Federation for the I quarter of 2003 is fixed to amount to Rbl 2,047 per capita, Rbl 2,228 for able-bodied population, Rbl 1,554 for pensioners, Rbl 2,039 for children.

Direction of the Central Bank of Russia No. 1272-U of April 17, 2003 on the Adjustment Coefficients of the Bank of Russia Applied to Correct the Market Value of Securities Accepted as Security of the Credits of the Bank of Russia

Fixes adjustment coefficients applied to correct the market value of short-term state bonds in the amount of 0.95, bonds of the federal loans with a permanent and variable coupon income and time of redemption after December 31, 1999, with fixed coupon income, debt amortisation - 0.9, bonds of the Central Bank of Russia - 0.98.
The Direction does not apply to adjustment coefficients applied to the market cost of securities accepted as security of the credits of the Bank of Russia issued before the entry into force of the present Direction.
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 May 13, 2003. Reg. No. 4533.

Direction of the Central Bank of Russia No. 1273-U of April 17, 2003 on the Amendments to the Direction of the Bank of Russia No. 1208-U of November 18, 2002 on the Accepting as Security of the Credits of the Bank of Russia of the Bonds of the Federal Loan with Debt Amortisation and the Bonds of the Federal Loan with a Variable Coupon Income Sold by the Bank of Russia from Its Portfolio with Redemption Obligation

The changes pertain to the fixing of adjustment coefficients applied to correct the market value of the bonds of the federal loan with debt amortisation and variable coupon income.
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 May 13, 2003. Reg. No. 4530.

Decision of the Management Board of the Pension Fund of Russia No. 49p of April 10, 2003 on the Form of the Pension Book of the Insured Person in the Pension Fund of the Russian Federation and Its Filling Procedure

The pension book is issued to the insured person by the territorial body of the Pension Fund of Russia when handing over to a non-state pension fund of the monetary resources of the special part of the individual personal account of the insured person.
The pension book consists of the registration card and inserts. The registration card is a strict reporting form with a unique number entered on its second page. The inserts are the annual excerpts of the condition of the individual personal account of the insured person.
Registered in the Ministry of Justice of the Russian Federation on May 8, 2003. Reg. No. 4522.

Order of the Russian Patent Agency No. 56 of April 22, 2003 on the Rules of Submission of Claims and Applications and Their Consideration in the Patent Disputes Chamber

Specifies the list of claims and applications submitted to the Paten Disputes Chamber, terms of submission, procedure of registration, accepting and consideration.
The claims and applications are drawn up in free from and are presented type-written.
Registered in the Ministry of Justice of the Russian Federation on May 8, 2003. Reg. No. 4520.

Decision of the Government of the Russian Federation No. 282 of May 14, 2003 on the Amendments to Some of the Acts of the Government of the Russian Federation on Improvement of Flight Safety in the Civil Aviation of the Russian Federation

The amendments pertain to the handing over of the rights to the state civil aviation inspectors to inspect the crews of air vessels of the civil aviation and to check engineering and technical support of such air vessels, including air vessels of foreign states engaged in flights to the Russian Federation and on the routes in the Russian Federation.

Decision of the Government of the Russian Federation No. 275 of May 12, 2003 on the Institution of the Customs Regime of Import to the Customs Territory of the Russian Federation of Commodities Donated to the City of St.Petersburg to Celebrate the 300th Anniversary of Its Foundation

Foreign commodities donated to the city of St.Petersburg in view of the celebration of the 300th anniversary of its foundation are imported to the Russian Federation without collection of the customs payments and application of the measures of economic policy to these commodities.
The Decision applies to legal relations emerging from January 1 through December 31, 2003 and is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 266 of May 8, 2003 on the Contests to Select the Specialised Depositary and Management Companies to Conclude the Contract of the Pension Fund of the Russian Federation to Render the Services of the Specialised Depositary and the Trust Contract for the Resources of Accumulated Pensions

The organiser of the contests is the Ministry of Finance of the Russian Federation. The contests shall be arranged no earlier than 4 months before the expiry of the earlier concluded contract for the services of the specialised depositary and no later than July 1 of each year when selecting the management companies.
The Decision institutes the criteria to the parties permitted to participate in the contest.

Direction of the Central Bank of Russia No. 1277-U of May 12, 2003 on the Invalidation of Individual Normative Acts of the Bank of Russia

Invalidates the Regulation of the Bank of Russia No. 24-P of April 10, 1998 on the procedure of examination in the Bank of Russia of requests of the territorial institutions of the Bank of Russia and the heads of interim administrations of the recall from credit organisations of licenses for bank operations 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.

Order of the Federal Commission for Securities Market No. 03-793/r of April 23, 2003 on the Endorsement of the Qualification Minimum for the Specialised Examination of the Heads, Controllers and Specialists of Organisations Engaged in Brokerage and/or Dealers' Activities

Endorses the minimum thematic list of questions, legislative and normative documents to be mastered on obligatory basis by the heads, controllers and specialists of organisations engaged in brokerage and/or dealers' activities.

Order of the Federal Commission for Securities Market No. 03-794/r of April 23, 2003 on the Endorsement of the Qualification Minimum for the Specialised Examination for the Heads and Specialists of Specialised Depositaries of Investment Funds, Shared Investment Funds and Non-State Pension Funds

Endorses the minimum thematic list of questions, legislative and normative documents to be mastered on obligatory basis by the heads and specialists of specialised depositaries of investment funds, shared investment funds and non-state pension funds.

Order of the Federal Commission for Securities Market No. 03-795/r of April 23, 2003 on the Endorsement of the Qualification Minimum for the Specialised Examination of the Heads, Controllers and Specialists of Organisations Engaged in Organisation of Trade at Securities Market (Stock Exchange Activities) and/or Clearing Activities

Endorses the minimum thematic list of questions, legislative and normative documents to be mastered on obligatory basis by the heads, controllers and specialists of organisations engaged in activities in organisation of trade at securities market (stock exchange activities) and/or clearing activities.

Order of the Federal Commission for Securities Market No. 03-769/r of April 23, 2003 on the Endorsement of the Qualification Minimum for the Specialised Examination of the Heads, Controllers and Specialists of Organisations Engaged in the Keeping of the Register of Holders of Registered Securities

Endorses the minimum thematic list of questions, legislative and normative documents to be mastered on obligatory basis by the heads, controllers and specialists of organisations engaged in the keeping of the register of holders of registered securities.

Message of the President of the Russian Federation Vladimir Putin to the Federal Assembly of the Russian Federation

Among major perspective tasks for the period until 2010 are the two-times increase of the gross domestic product, overcoming indigence, modernisation of the Armed Forces, providing for the full rouble convertibility at the external and the internal markets.
The main principles of the tax policy must remain the simplicity of taxation and applied legal norms, equality of the subjects of taxation and reasonable level of taxes. The mentioned principles must be taken into account in the implementation of the tax reform.

Order of the Ministry of Transport of the Russian Federation No. 118 of April 17, 2003 on the Endorsement of the Federal Aviation Rules "Regulation on the Procedure of Clearing for Operation of Single Prototypes of Air Vessels of the General-Purpose Aviation"

The Rules contain procedures providing for the certification of single prototypes of air vessels of the general-purpose aviation and the general technical requirements to the single prototypes of air vessels.
The single prototype without the type certificate, not produced earlier or at present in series, made in the amount of 1 to 3 pieces is permitted for operation in the presence of the airworthiness certificate.
The earlier issued documents permitting to fly single prototypes of air vessels in the civil aviation preserve their force after the Rules are entered into force.
Registered in the Ministry of Justice of the Russian Federation on April 23, 2003. Reg. No. 4441.

Order of the Federal Commission for Securities Market No. 03-606/r of April 1, 2003 on the State Registration by the Federal Commission for Securities Market and Its Regional Divisions of Issues of Emission Securities

Endorses the rules of delimitation of the authority in the state registration of issues of emission securities on the territory of the Russian Federation between the Federal Commission for Securities Market of the Russian Federation and its regional divisions.
Specifies the new list of issuers whose documents for the state registration of issues of emission securities are presented to the Federal Commission for Securities Market of the Russian Federation.
The Order is entered into force 10 days after the day of its publication.

Decision of the Constitutional Court of the Russian Federation No. 8-P of May 14, 2003 on the Case of Constitutionality of Item 2 of Article 14 of the Federal Law on Tipstaves Pursuant to the Request of the Langepass City Court of the Khanty-Mansiysk Autonomous District

Provisions of the Law on tipstaves stating that tipstaves may, in execution of the court ruling, demand information on bank accounts of citizens are recognised as constitutional. Banks and other credit organisations must provide information on monetary accounts only in the amount to be collected from the depositor under the court ruling.
Earlier, credit organisations could refuse presenting the mentioned information on the basis of the norms on bank secrecy of the Civil Code of the Russian Federation and the Law on banks and banking activities. The tipstaves adopted decisions to fine credit organisations for such refusal. The Constitutional Court of the Russian Federation has ordered the legislators to remove the mentioned legislative conflict.
The Decision is entered into force immediately after annunciation.

Decision of the Government of the Russian Federation No. 289 of May 16, 2003 on the Endorsement of the Rates of Export Customs Duties for Raw Oil and Oil Products from Bituminous Materials and Commodities of Oil Exported from the Territory of the Russian Federation Outside the Member-States of the Customs Union Agreements

Beginning with June 1, reduces significantly the rates of export duty for oil - from USD 40.3 to USD 26.8 per ton.
Introduces the uniform rate of export customs duty for oil products exported from the territory of the Russian Federation outside the member-states of the Customs Union agreements in the amount of USD 24.1 per ton. The given rate applies to light distillates and products, medium distillates, diesel fuels, benzene, toluene, xylene, lubricants, spent oil products, propane, butane, ethylene, propylene, butylene and butadiene, as well other liquefied gases. They also include various types of wax, mineral wax and similar products obtained by synthesis. Earlier, the export duty for the majority of oil products amounted to USD 36.3 per ton.

Decision of the State Standards Committee of the Russian Federation No. 41 of May 12, 2003 on the Amendments to the Nomenclature of Products and Services (Works) Subject to Obligatory Certification in Compliance with Legislative Acts of the Russian Federation

From January 1, 2004, the nomenclature of products subject to obligatory certification includes household vacuum flasks with bulbs of glass and kitchen utensils of special household glass.

Operative Direction of the Central Bank of Russia No. 70-T of May 7, 2003 on the Recommendations on the Content and Organisation of Web-Sites of Credit Organisations

The recommendations contain provisions improving the regulation of the process of creation and organisation of the sites of credit organisations in the Internet. This must reduce the typical bank risks pertaining to application of Internet technologies in banking, improve transparency of credit organisations, build a full and adequate image of credit organisations with the clients (including potential ones) and improve their confidence, as well as improve market discipline in the banking sector of the economy.
The Direction defines information recommended for placing on the web-sites and its description. Specifies the particulars of organisation of operative web-sites offering access to bank data via commonly available information channels (open communication systems).

Decision of the Government of the Russian Federation No. 287 of May 16, 2003 on the Endorsement of the Regulation on the Organisation and Implementation of the State Control and Enforcement in the Sphere of Standardisation, Uniformity of Measurements and Obligatory Certification

State inspectors of the State Standards Committee of the Russian Federation shall implement the state control and enforcement of the observation by legal entities and independent entrepreneurs of obligatory requirements of state standards to products (commodities), works and services, rules of obligatory certification and of the certified products.
The procedure of collection by the centres of standardisation, metrology and certification of the payment from the checked subjects for the control measures in specified cases and the procedure of determination of their cost is set forth by the State Standards Committee of the Russian Federation in coordination with the Ministry of Finance of the Russian Federation. The list of paid works and services includes, in particular, expert evaluation of the normative and technical documentation, as well as the rendering of information services in issues of standardisation, uniformity of measurements and compliance assessment.

Decision of the Federal Commission for Securities Market No. 03-15/ps of April 1, 2003 on the Amendments to the Procedure of Licensing of the Types of Professional Activities at Securities Market of the Russian Federation Endorsed by the Decision of the Federal Commission for Securities Market No. 10 of August 15, 2000

The license requirements and terms obligatory for the applicant and the license holder in activities at securities market include the presence in the structure of the organiser of trade of a separate division in charge of the observation of the proper regime of work with commercial and service information.
The Decision also specifies that in order to get the license, the applicant must present the certificate of the absence of the criminal history in the sphere of economic activities or crimes against the state power, as well as the certificate of the persons included in the management bodies indicating the places of work for the most recent 3 years.
Within three months from the day of entry into force of the amendments, trade organisers must present to the Federal Commission for Securities Market for coordination the Regulation on the separate structural division in charge of the observation of the proper regime of work with commercial and service information.
Registered in the Ministry of Justice of the Russian Federation on May 19, 2003. Reg. No. 4566.

Order of the Ministry of Public Health of the Russian Federation No. 353 of November 22, 2002 on the Invalidation of the Regulation on the Procedure of Getting the Permission (License) for Activities in Creation and Sale of Medical Items by Producers (Other Than Medicines)

Invalidates the Regulation defining the rules of obtaining of the permission (license) for activities in creation and sale of medical items by producers (other than medicines).
Registered in the Ministry of Justice of the Russian Federation on May 19, 2003. Reg. No. 4556.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-05/211 of April 24, 2003 on the Amendments to the Order of the Ministry of Taxation of the Russian Federation No. BG-3-05/153 of March 28, 2002

Refines the filling procedure for the estimate of advance payments in insurance contributions for obligatory pension insurance.
Table "Reference" provided on Sheet 06 of the estimate form is replaced with the table "Advance Payments for Insurance Contributions for Obligatory Pension Insurance". The estimate form is also extended to include Sheet 07 containing estimated application of regressive taxes for insurance contributions for obligatory pension insurance by months of the most recent quarter of the reported period.
Registered in the Ministry of Justice of the Russian Federation on May 15, 2003. Reg. No. 4546.

Order of the Ministry of Finance of the Russian Federation and the Pension Fund of Russia Nos. 34n, 50 of April 17, 2003 on the Procedure of Transfer in 2003 to the Budget of the Pension Fund of the Russian Federation of Resources of the Uniform Social Tax Entered in the Federal Budget to Pay out the Basic Part of the Labour Pension, As Well As the Resources of the Federal Budget to Pay out the Pensions and Allowances in Compliance with the Legislation of the Russian Federation

Expenses for the mentioned purposes are effected on the basis of the summary budget list of the federal budget for the year 2003 within the limits of budget obligations and volumes of financing of expenses endorsed according to established procedure.
Registered in the Ministry of Justice of the Russian Federation on May 15, 2003. Reg. No. 4542.

Order of the State Customs Committee of the Russian Federation No. 453 of April 25, 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 Headings 292910, 390720 and 390950 of the Foreign Trade Commodity Nomenclature of the Russian Federation (isocyanates, polyesters, resins) imported to the customs territory of the Russian Federation to recipients in Moscow and the Moscow Province.
Registered in the Ministry of Justice of the Russian Federation on May 15, 2003. Reg. No. 4539.

Ruling of the Constitutional Court of the Russian Federation No. 67-O of February 7, 2003 on the Refusal to Accept for Consideration the Appeal of Citizen M.Y.Khoreva Against Violation of Her Constitutional Rights by Subitem 2 of Item 1 of Article 235 and Item 1 of Article 245 of the Tax Code of the Russian Federation

Since the Russian legislation lacks the norms providing for the procedure and terms of granting temporary disability allowances in the transient period when they switch over to the new regulation (from January 1, 2001 through January 1, 2003), their right to get appropriate payments under the obligatory social insurance for the cases of temporary disability occurring within the mentioned period may not be implemented by them.
The appeal was refused consideration because of its inconsistency with permissible criteria specified in the Law on the Constitutional Court of the Russian Federation.

Ruling of the Constitutional Court of the Russian Federation No. 70-O of February 7, 2003 on the Request of the Blagoveshchensk City Court of the Amur Province on the Constitutionality of Provisions of Item 4 of Article 241 and Item 1 of Article 245 of the Tax Code of the Russian Federation

According to the Federal Law of December 31, 2002 on the obligatory social insurance allowances for the citizens working in organisations and with intendment entrepreneurs using special taxation regimes and for some other categories of citizens having entered into force from January 1, 2003, attorneys may enjoy obligatory social insurance for the cases of temporary disability on the voluntary basis by paying contributions for themselves to the Social Insurance Fund of the Russian Federation.
The Constitutional Court of the Russian Federation has ruled that since attorneys at present are free to choose independently obligatory social insurance for the cases of temporary disability, the challenged provisions of the Tax Code of the Russian Federation may not be regarded as violating their constitutional right for the social insurance when the mentioned social risk occurs.

Decision of the Federal Commission for Securities Market No. 03-24/ps of April 24, 2003 on the Endorsement of the Regulation on the Particulars of Issue of Bonds and of Disclosing of Information by International Financial Organisations on the Territory of the Russian Federation

Defines requirements to the documents submitted for the state registration of the issue of bonds of international financial organisations issued on the territory of the Russian Federation, to the registration of the bond prospectus and the report of the results of their issue, to the content of information included in these documents, their from, as well as to the content of information and procedure of disclosing of information of the issue of the bonds.
Registration of the rights for the bonds distributed through an open subscription is carried out by depositary legal entities, and for the registered bonds distributed through a closed subscription - by recorders and depositaries possessing an appropriate license. To obtain the state registration of the issue of the bonds, the issuer, in particular, presents his accounting reports drawn up to accounting and reporting standards used by him for the two most recent complete fiscal years and for the most recent quarter preceding the endorsement of the decision of issue.
Registered in the Ministry of Justice of the Russian Federation on May 19, 2003. Reg. No. 4570.

Decision of the Ministry of Labour of the Russian Federation and the Social Insurance Fund of the Russian Federation No. 20/43 of April 18, 2003 on the Endorsement of the Explanation on Some Issues of Granting of Obligatory Social Insurance Allowances to Citizens Mentioned in the Federal Law on Obligatory Social Insurance Allowances to Citizens Working in Organisations and with Independent Entrepreneurs Using Special Taxation Regimes and to Some Other Categories of Citizens

The mentioned citizens working under labour contracts get the temporary disability allowance (except for the cases of industrial accidents or occupational disease) from the Social Insurance Fund of the Russian Federation in the amount not greater than one minimum amount of labour remuneration within a full calendar month.
If the temporary disability lasts less than one full calendar month, the amount of the allowance is determined by dividing the minimum amount of labour remuneration by the number of working days (hours) in the month of disability and by multiplying the obtained amount by the number of working days (hours) of employee disability in the given month. When determining the amount of the allowance, regional coefficients to earnings do not apply.
The Decision explains the particulars of payment of allowances to attorneys, independent entrepreneurs, natural persons not recognised as independent entrepreneurs, members of the family, tribal communities of the small peoples of the North enjoying on the voluntary basis obligatory social insurance for the cases of temporary disability and maternity.
Registered in the Ministry of Justice of the Russian Federation on May 19, 2003. Reg. No. 4569.

Decision of the Ministry of Labour of the Russian Federation No. 17 of April 15, 2003 on the Endorsement of the Explanation on the Determination of the Reasons of Disability by Institutions of the State Service of the Medical and Social Expert Evaluation

The explanation has been issued for the purposes of uniform application of the wordings of the reasons of disability by institutions of the State Service of Medical and Social Export Evaluation in determination of the reasons of disability depending on the circumstances of disability that stipulate the level of the pension support of the invalid, paid out compensations and various granted benefits.
Registered in the Ministry of Justice of the Russian Federation on May 19, 2003. Reg. No. 4554.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/204 of April 21, 2003 on the Amendments to the Instruction of the Ministry of Taxation of Russia No. 56 of February 21, 2000 on the Application of the Law of the Russian Federation on the Payment for the Land

The Order is issued to bring in compliance with the actual legislation the Instruction of the Ministry of Taxation of the Russian Federation No. 56 of February 21, 2000 on the application of the Law of the Russian Federation on the payment for the land. Explains that taxpayers using special taxation regimes (simplified system and the uniform imputed income tax) are not exempted from the land tax. Regulates the procedure of determination of the rates of the land tax taking into account the indexing having occurred since 1995.
The Order specifies that the payers of the land tax transfer the land tax in full amount to accounts of the federal treasury bodies for subsequent distribution of incomes from it between the levels of the budget system in compliance with the legislation of the Russian Federation.
Registered in the Ministry of Justice of the Russian Federation on May 19, 2003. Reg. No. 4551.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-09/198 of April 18, 2003 on the Methodology Explanations on the Filling Procedure for Individual Forms of Documents Used for the State Registration of the Legal Entity

Specifies the filling rules for the forms of the documents used in the state registration of legal entities.
Registered in the Ministry of Justice of the Russian Federation on May 15, 2003. Reg. No. 4547.

Issues of Application of the Regulation of the Bank of Russia No. 2-P of October 3, 2002 on Cashless Payments in the Russian Federation (in the Wording of the Direction of the Bank of Russia No. 1256-U of March 3, 2003)

The Bank of Russia explains individual issues of work with new forms of payment documents to be applied from June 1, 2003. Beginning with the mentioned date, not eligible for accepting for execution by the payer bank are payment orders, and by the issuer bank serving the recipient (collecting party), payment and collection orders drawn up without taking into account the changes introduced by the Direction No. 1256-U. The earlier accepted by the issuer bank payment and collection orders received in the bank of execution serving the payer after the mentioned time limit are to be accepted for execution by this bank.
Payment and collection orders accepted by the banks before June 1, 2003, including those in unpaid document records, must not be renewed and must be executed according to the requisites available in them.

Order of the State Customs Committee of the Russian Federation No. 531 of May 16, 2003 on the Customs Registration of Commodities Placed under the Customs Regime of Import to the Customs Territory of the Russian Federation As Donated to the City of St.Petersburg to Celebrate Its 300th Anniversary

Foreign commodity designation as donated to the city of St.Petersburg to celebrate the 300th anniversary of its foundation must be confirmed with a Letter of the administration of this city drawn up on the official letterhead and singed by the authorised person. To confirm the state or municipal property status of the property of the recipient of commodities, the declaring party must also present a certified copy of the certificate of state registration of the Russian organisation getting the commodities, as well as a copy of its constituent documents.
The Order specifies the filling particulars for the cargo customs declaration. Customs payments are not collected at the customs registration of these commodities.
Registered in the Ministry of Justice of the Russian Federation on May 22, 2003. Reg. No. 4581.

Order of the State Customs Committee of the Russian Federation No. 380 of April 8, 2003 on the Endorsement of the Regulation on the Customs Regime of Processing of Commodities under the Customs Control

Explains the particulars of application of the customs regime when foreign commodities are used on the customs territory of the Russian Federation without collection of the customs duties and taxes, as well as without application of the measures of economic policy for the commodities, for processing under the customs control followed by subsequent release for free circulation of placing of the products of processing under another customs regime.
The Order defines the procedure of licensing of commodity processing under the customs control determination of the customs cost of commodities intended for processing, products of processing and residues.
The Order also specifies the particulars of the customs registration and control when the commodities are processed by several processing organisations.
The Order is entered into force 30 days after the day of its official publication.
Registered in the Ministry of Justice of the Russian Federation on May 20, 2003. Reg. No. 4571.

Order of the Russian Patent Agency No. 64 of April 29, 2003 on the Rules of Registration of the Contracts of Transfer of the Exclusive Right for the Invention, Useful Model, Industrial Prototype, Trade Mark, Service Mark, Registered Integrated Circuit Layout and the Right for Their Use, Full or Partial Transfer of the Exclusive Right for the Computer Program or Database

Specifies the procedure of registration in the federal body of executive power in charge of intellectual property of the contracts of transfer of the exclusive right and the right for use of the mentioned objects. Provides the forms of applications for the registration of the contracts.
Registered in the Ministry of Justice of the Russian Federation on May 19, 2003. Reg. No. 4563.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/05-2788 of May 5, 2003 on the Regulation on the Particulars of the Procedure of Calculation of the Average Monthly Earnings

Explains that the Regulation on the particulars of the procedure of calculation of the average monthly earnings does not apply in the calculation of the temporary disability and maternity allowances to employees. Calculation of the allowances in these cases is carried out in compliance with the special normative legal acts: Decision of the USSR Council of Ministers and the All-Union Central Council of Trade Unions No. 191 of February 23, 1984 on the state social insurance allowances and the Regulation on the procedure of providing state social insurance allowances endorsed by the Decision of the Presidium of the All-Union Council of Trade-Unions No. 13-6 of November 12, 1984.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-14/150 of May 5, 2003

PBU 6/01 "Registration of Fixed Assets" implies accepting of assets as the objects of fixed assets from the organisation possessing the property right for them. Since the object of leasing handed over for temporary possession and use to the lessee is the property of the lessor, PBU 6/01 does not apply to the lessee.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/05-2837 of May 6, 2003 on the 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

Explains that the procedure of accruing of penalties, collection of arrears, application of sanctions to insurers and banks has not changed with the adoption of the Federal Law No. 47-FZ of April 22, 2003.
Exaction of the property of the insurer organisation is implemented on the basis of the Decision of the executive body of the Fund without applying to arbitration. Insurers and banks are sued in compliance with Articles 19 and 22.2 of the mentioned Law, and officials of organisations and banks, according to the norms of the Code of Administrative Violations of the Russian Federation.

Federal Law No. 54-FZ of May 22, 2003 on the Use of Cash Registers in Cash Payments and/or Payments Using Charge Cards

Changes significantly the procedure of application of cash registers in monetary payments with population.
The norm envisaging monetary payments in cash with population implying the use of cash registers on obligatory basis by all organisations and independent entrepreneurs in trade operations or rendered services on the territory of the Russian Federation now applies to credit organisations. The Bank of Russia will be attracted to this work to enhance control over observation of the legislation on the use of cash registers. Only those models of cash registers are permitted on the territory of the Russian Federation that are entered in the State Register. The structure of the State Register, its keeping procedure, as well as the federal body of executive power in charge of the keeping of the Register are defined by the Government of the Russian Federation.
All subjects of economic activities using cash registers must register their cash registers in the tax bodies.
Six months after the entry into force of the Federal Law, the use of cash registers without fiscal memory in cash payments and/or payments using charge chards is not permitted.
The Federal Law is entered into force one month after the day of its official publication.

Federal Law No. 55-FZ of May 22, 2003 on the Amendments to Articles 217 and 224 of Part 2 of the Tax Code of the Russian Federation

Changes the procedure of calculation of the amounts subject to the income tax from natural persons inasmuch as it pertains to the excess interest for the deposits of natural persons calculated proceeding from the rate of refinancing of the Central Bank of the Russian Federation. The 35% tax rate applies to incomes in the form of excess interest for the rouble deposits in the banks over the amount exceeding the rate of refinancing of the Central Bank of the Russian Federation (earlier, ? of the rate of refinancing).
Also omits the provisions of the mentioned Articles envisaging a special taxation procedure for the income tax from natural persons in the form of interest received by the taxpayer from fixed-term pension deposits deposited before January 1, 2001 for at least 6 months. The tax rate for such incomes is fixed to amount to 13%.
The Federal Law is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 295 of May 20, 2003 on the Representative of the Owner of the Property of the Debtor - Federal State Unitary Enterprises - in Bankruptcy Proceedings

The authority of the representative of the owner of the property of the debtor - federal state unitary enterprise - in bankruptcy proceedings is vested in the Ministry of Property Relations of the Russian Federation except for the cases when the mentioned authority is vested in another federal body of executive power or legal entity or natural person by the Decision of the Government of the Russian Federation.

Decision of the Government of the Russian Federation No. 298 of May 22, 2003 on the Endorsement of the Rules of Reimbursement from the Federal Budget of the Part of Expenses to Pay the Interest under Investment Credits Obtained in 2003 in the Russian Credit Organisations by Agricultural Producers and Organisations of the Agroindustrial Complex of All Forms of Ownership and Farmers' Enterprises for Up to 5 Years

The right to get the resources of the federal budget to reimburse part of expenses to pay the interest under credits is granted to borrowers in the contest basis. The procedure and terms of the contests are defined by the Ministry of Agriculture of the Russian Federation.
The subsidy is provided to the borrower on the monthly basis proceeding from 2/3 of his suffered expenses to pay the interest under the attracted credit under the condition that the interest rate under the credit is less than the rate of refinancing of the Bank of Russia as of the date of the most recent payment of the interest by the borrower or is equal to this rate.
If the credit was granted in a foreign currency, the subsidy is provided proceeding from the rouble rate to the foreign currency specified by the Bank of Russia as of the date when the expenses were made. In the estimate of the amount of the granted subsidy, the maximum percent rate for the attracted credit in foreign currencies is fixed to amount up to 12% annual.

Decision of the Government of the Russian Federation No. 299 of May 22, 2003 on the Endorsement of the General Rules of Preparation of the Reports (Statements) of the Bankruptcy Commissioner

Defines the general requirements to the reports (statements) of the bankruptcy commissioner acting as a temporary, external manager, receiver or administrator presented to the court of arbitration and the meeting (committee) of creditors in cases and within time limits envisaged in the Federal Law on insolvency (bankruptcy).
The reports (statements) are presented according to the forms endorsed by the Ministry of Justice of the Russian Federation. The Decision lists information to be included in the report (statement).

Decision of the Government of the Russian Federation No. 300 of May 22, 2003 on the Amendments to and Invalidation of the Acts of the Government of the Russian Federation on the Tied Foreign Credits to Finance Russian Investment Projects

To optimise budget expenses and reduce the state external debt, amends and invalidates the acts of the Government of the Russian Federation regulating individual issues of attraction of tied foreign credits to finance Russian investment projects.

Order of the Government of the Russian Federation No. 665-r of May 22, 2003

To prevent the spreading of the acute respiratory syndrome (atypical pneumonia) on the territory of the Russian Federation and develop the means of its diagnostics and treatment, issues orders to ministries and agencies of the Russian Federation to arrange protective measures in public health, educational organisations, in trade, public transport, hotels, other permanent and temporary congested areas.

Ruling of the Constitutional Court of the Russian Federation No. 120-O of March 7, 2003 on the Refusal to Accept for Examination the Requests of Citizen M.V.Ignatyichev for the Official Explanation of the Ruling of the Constitutional Court of the Russian Federation No. 69-O of April 9, 2002 on the Appeal of Citizen M.V.Ignatyichev Against Violation of His Constitutional Rights by Provisions of Articles 2, 4 and 5 of the Federal Law on the Gambling Tax, Law of the Nizhny Novgorod Province on the Rates of the Gambling Tax and the Law of the Ivanovo Province on the Rates of the Gambling Tax

Explains that before January 1, 2003, provisions of Item 3 of Article 5 of the Federal Law on the gambling tax taking into account the legal position specified in the Ruling of the Constitutional Court of the Russian Federation No. 69-O of April 9, 2002 were still in effect as pertaining to the legal relations emerging upon payment of the gambling tax.
The object of taxation for the gambling tax is not implied to be the money available in the checkout counter of the gaminghouse but the specially outfitted place in the gaminghouse recording the stakes and determining the gains by calculation (in a totalizator, bookmaker office).

Ruling of the Constitutional Court of the Russian Federation No. 119-O of March 6, 2003 on the Refusal to Accept for Examination the Appeal of Citizen V.I.Lazarev Against Violation of His Constitutional Rights by Provisions of Articles 28 and 292 of the Civil Code of the Russian Federation

Explains that the essence of the norms of the Civil Code of the Russian Federation challenged by the applicant does not imply, in contrast to the applicant's opinion, the right of the bodies of trusteeship to prohibit on a voluntary basis the deals alienating the property of the underage children committed by their parents. On the contrary, when resolving this issue, the law enforcement bodies must proceed from the principle of conscientiousness of the parents acting as legal representatives of their underage children.

Order of the Ministry of Economic Development of the Russian Federation No. 95 of March 31, 2003 on the Endorsement of the Methodology Recommendations to Work out the Norms of Natural Loss

The norms of natural loss are applied to determine the losses in storage and transportation of commodities and material values qualified as material expenses for taxation purposes when calculating and paying the profit tax. According to Article 247 of Chapter 25 of the Tax Code of the Russian Federation, organisations paying the profit tax may reduce the amount of profit for taxation purposes by the amount of the mentioned losses.
The norms of natural loss, taking into account the storage and transportation technology of the commodities and material values, must be revised as soon as necessary, however, at least once in five years.

Letter of the Ministry of Finance of the Russian Federation No. 03-01-01/12-123 of April 23, 2003 on the Procedure of Entry of the Value Added Tax When Rendering Services to Lease Federal Property

Permits to enter, as an exception, the value added tax, when budget-supported organisations lease their federal property under bilateral contracts, on personal accounts for non-budgetary resources opened by this institution to pay the VAT without drawing up appropriate supplements to the general permissions and permissions to open personal accounts to register resources obtained from entrepreneurial and other profitable activities.

Federal Law No. 57-FZ of May 26, 2003 on the Ratification of the Agreement on the Legal Status of the Collective Security Treaty Organisation

Ratifies the Agreement singed on October 7, 2002 in Kishinev.

Federal Law No. 56-FZ of May 26, 2003 on the Ratification of the Charter of the Collective Security Treaty Organisation

Ratifies the Charter signed on October 7, 2002 in Kishinev.

Order of the Ministry of Education of the Russian Federation No. 1955 of April 30, 2003 on the Endorsement of the List of the Minimum Works (Services) Provided for During Strikes in Organisations, Branches and Representations of the Educational System

The mentioned works include:
- works ensuring protection of life and health of students staying permanently in the educational institutions during the school year or round the year;
- social services provided by institutions of the bodies in charge of the youth, socially jeopardised persons;
- scientific research works ensuring people's safety, their life and health, as well as vital interests of the society;
- scientific research that may cause a damage to people's health and life if interrupted.
Registered in the Ministry of Justice of the Russian Federation on May 26, 2003. Reg. No. 4592.

Order of the Federal Service for Financial Rehabilitation of the Russian Federation No. 7-r of May 12, 2003 on the Invalidation of the Order of the Federal Service for Financial Rehabilitation of Russia No. 150-r of November 21, 2002

Invalidates the Order of the Federal Service for Financial Rehabilitation of the Russian Federation endorsing the Interim Regulation on the procedure of keeping of the Uniform State Register of Self-Regulating Organisations.
Registered in the Ministry of Justice of the Russian Federation on May 23, 2003. Reg. No. 4590.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-03/257 of May 21, 2003 on the Amendments to the Methodology Recommendations on the Application of Chapter 22 "Excise Duty Taxes" of Part 2 of the Tax Code of the Russian Federation (Excisable Commodities)

The methodology recommendations are being brought in compliance with the actual legislation. The Order explains individual issues of taxation of alcoholic, tobacco items and oil products.

Letter of the Ministry of Taxation of the Russian Federation No. MM-6-09/576@ of May 21, 2003 in Supplement to the Letter of the Ministry of Taxation of Russia No. MM-6-09/1990 of December 25, 2002

Explains that the requirements of the Federal Law No. 161-FZ on the state and municipal unitary enterprises on the bringing before July 1, 2003 by the unitary enterprises of their charters in compliance with this Law may not serve as grounds to increase their registered fund simultaneously.
The branches must be incorporated in their creating unitary enterprises before June 2, 2003 inclusive.
The Letter explains that unitary enterprises registered before December 8, 1994 do not need to pay the state duty for the registration of the change of the legal status. The state duty is not paid also if the applicants are the bodies of state power or bodies of local government.

Letter of the Ministry of Taxation of the Russian Federation No. RD-23/559@ of May 15, 2003 on the Issue of Certificates of Absence of Debts to Natural Persons Expatriating from the Russian Federation

When expatriating from the Russian Federation, natural persons must present the certificate of absence of debts in taxes. To get the certificate, the natural person submits a request to the inspection and documents confirming his most recent place of residence, as well as the facts of the change of the name particulars.
The inspection shall decide to issue (refuse to issue) the certificate within 10 days.
Citizens without the place of residence shall send the documents to the Department of International Tax Relations of the Ministry of Taxation of the Russian Federation.

Decision of the Constitutional Court of the Russian Federation of May 27, 2003 on the Case of Constitutionality of the Provision of Article 199 of the Criminal Code of the Russian Federation Pursuant to the Appeals of Citizens P.N.Beletsky, G.A.Nikova, R.V.Rukavishnikov, V.L.Sokolovsky and N.I.Talanov

The Article of the Criminal Code of the Russian Federation challenged by the applicants envisages criminal responsibility for the avoidance to pay the taxes for the organisation in large or specially large amounts by including in accounting documents information on incomes and expenses known to be incorrect or in another way and, similarly, to pay insurance contributions to the state non-budgetary funds from the organisation. According to the applicants, part of the mentioned Article envisaging criminal responsibility for the avoidance to pay the taxes "in another way" permits for a free interpretation because of its indefiniteness.
The Constitutional Court of the Russian Federation has decided that the mentioned provision of Article 119 of the Criminal Code of the Russian Federation does not contradict the Constitution of the Russian Federation, since it envisages criminal responsibility for only the deeds committed deliberately and aimed directly at avoiding the payment of the legally specified tax in violation of the rules fixed in the legislation. The revealed constitutional and legal meaning of the given provision is obligatory for all and excludes its any other interpretation in the law enforcement practice.

Federal Law No. 60-FZ of May 27, 2003 on the Amendments to the Federal Law on the Total Number of Justices of the Peace and the Number of Court Districts in the Subjects of the Russian Federation

Amends the defined in the Law number of justices of the peace and its corresponding number of court districts in some of the subjects of the Russian Federation.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 59-FZ of May 27, 2003 on the Amendments to the Federal Law on the Budget of the Pension Fund of the Russian Federation for the Year 2002

The budget of the Pension Fund of Russia is endorsed legislatively with expenses amounting to Rbl 400 million to render tied material aid to non-working pensioners having become the victims of the flooding of June 2002 on the territory of the Southern Federal District, including up to Rbl 100 million to finance the construction of the special houses and their engineering infrastructure for the lonely old-age citizens being the victims of the flooding.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 58-FZ of May 27, 2003 on the System of the State Service of the Russian Federation

Defines the legal and organisational fundamentals of the system of the state service of the Russian Federation formed of three types of the federal state service (federal state civil service, military service, law enforcement service) and the state civil service of the subjects of the Russian Federation.
The Law provides definitions of the federal state service and its types, state civil service of the subjects of the Russian Federation, as well as the federal state servant and the state civil servant of the subject of the Russian Federation.
The state hirer for the federal state servants is the Russian Federation, for the state civil servants of the subjects of the Russian Federation - appropriate subject of the Russian Federation.
The Law defines the general conditions of building of the staff of the state service, admittance to the state service and its flow, assigning, preserving and disqualifying from class grades, diplomatic ranks, military and special ranks. Fixes the rule of inclusion in the total length of one type of state service of other types of state service, as well as the periods of being in the state positions of the Russian Federation, state positions of the subjects of the Russian Federation, elected positions of the municipal service. Also defines the goals of creating of the system of management of the state service at the federal and regional levels, the sources of financing of the federal state service and the state civil service of the subjects of the Russian Federation.
The Federal Law is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 290 of May 16, 2003 on the Temporary Suspension of Travel through Transfer Points at Individual Sections of the State Border of the Russian Federation with the Chinese People's Republic and Mongolia

Lists the transfer points at individual sections of the state border of the Russian Federation with China and Mongolia where the traffic is suspended temporarily from July 4, 2003 to prevent interference of the acute respiratory syndrome to the territory of the Russian Federation.

Order of the Ministry of Finance of the Russian Federation No. 38n of May 7, 2003 on the Amendments to the Chart of Accounts of Financial and Economic Activities of Organisations and Its Filling Instruction

The Chart of Accounts is extended to include subaccounts to record expenses for scientific research, design and technological works. The Instruction on the application of the Chart of Accounts is extended to include appropriate characteristics. Thus, expenses for the mentioned works with results being used for production or management needs of the organisation are registered on Account 04 "Non-Material Assets" separately.
The Order also introduces Account 09 "Deferred Tax Assets" intended to summarise information on the presence and flow of deferred tax assets. Deferred tax assets are accepted for recording in accounting work in the amount defined as the product of deducted differences emerging in the reported period by the profit tax rate as of the reported date.
The Order is entered into force beginning with accounting reports for the year 2003.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-05/271 of May 26, 2003 on the Amendments to the Methodology Recommendations on the Procedure of Calculation and Payment of the Uniform Social Tax

If the amount of the applied tax exemption in the reported (tax) period exceeds the amount of the actually paid insurance contribution for the same period, the penalty for the incomplete payment of the uniform social tax is accrued from the 16th of the month following the month of the paid insurance contributions, and from April 15 of the year following the tax period as a result of the tax period.
Other changes explain the particulars of payments made during election campaigns.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-14/162 of May 15, 2003

To determine the current market cost of financial investments in accounting work and reports, one may use information on the market price of financial investments not only of Russian organisers of trade at securities market but also of foreign organised markets or organisers of trade possessing appropriate license of the national authorised body.

Letter of the Ministry of Finance of the Russian Federation No. 03-01-01/11-126 of April 23, 2003 on the Procedure of Reassessment of the Cost of Fixed Assets, Non-Material Assets and Individual Low-Value Items Available in the Operative Management of the Budget-Supported Institutions and of Recording of Its Results in Accounting Work and Reports

The reassessment is carried out using the indexing method by applying coefficients endorsed by the State Statistics Committee of the Russian Federation on November 27, 2002. It is not permitted to use other reassessment methods including direct recalculation of their cost or determination and documentary confirmation of their market price.
The Letter provides an example of filling out the cards of analytical records and recording of the results of the reassessment in accounting work. The results of the reassessment are not registered in the account balance report for the year 2002. The results of the reassessment are shown in the accounting balance report of the budget-supported institution for the first six months, nine months of 2003 and for the year by changing the opening balance in column "Year Beginning" for appropriate lines of the assets and liabilities of the balance report, as well as in explanatory note to the above reports.
When reassessing the cost of the buildings and structures built and put into operation before December 31, 2002, the amounts of capital investments are reassessed as a total value - proceeding from the volumes of capital investments and recalculation coefficients for the appropriate year.

Customs Code of the Russian Federation (Federal Law No. 61-FZ of May 28, 2003)

The new Customs Code of the Russian Federation regulates more completely and in more detail, as compared to the one being in effect, issues pertaining to the moving of commodities and transport vehicles across the customs border of the Russian Federation. The norms of the customs legislation are being brought in compliance with the norms of the legislation on taxes and fees, legislation on foreign trade activities, norms of international law.
The Code introduces the notions of the main, economic, terminating and special customs regimes. Separate chapters regulate special customs procedures pertaining to individual categories of persons. The Code specifies customs payments procedures, defines the authority of the customs bodies, customs control procedures.
The new Customs Code is entered into force from January 1, 2004.
The terms of the earlier issued licenses and permissions for application of customs regimes of processing on the customs territory, under the customs control, outside the customs territory, temporary import and export preserve until expiry if such terms do not contradict the requirements specified in the given Code. Issued licenses for duty-free shops expire from January 1, 2004.

Information Letter of the Central Bank of Russia No. 23 of May 16, 2003 "Summary of the Practice of Application of the Normative Acts of the Bank of Russia on Currency Regulation and Currency Control"

Explains that the procedure of purchase by resident legal entities of foreign currency for the currency of the Russian Federation at the internal currency market for payments under the contracts of import of commodities being in effect now and envisaging the opening of the bank account (deposit) by these legal entities does not require that 100% of the amount of monetary resources in the currency of the Russian Federation used to purchase foreign currency is entered on the mentioned bank account (deposit).
Also explains that securities issued by residents in foreign currencies may be purchased by resident legal entities without the permission of the Bank of Russia at the expense of the resources of the resident available on its current currency account.
Defines that if a foreign currency transfer is returned to a natural person from abroad because of the impossibility to pay it out to the recipient, the authorised bank must hand out to the sender, at his desire, the returned transfer in foreign currency while drawing up the new Form 0406007 certificate or enter the foreign currency on his current foreign currency account.

Letter of the Ministry of Taxation of the Russian Federation No. RD-6-23/382 of April 1, 2003 on the List of States Whose Diplomatic Representations and Personnel Enjoy the Zero VAT Rate

The mentioned list is sent for official use by foreign diplomatic and similar representations, as well as for personal use by diplomatic and administrative and technical personnel or these representations including their family members living with them. The Letter provides information on the states that do not enjoy the zero rate in the mentioned cases.

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