Monitoring of the Federal Legislation dated 14.05.2003

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.