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Monitoring of the Federal Legislation dated 22.05.2003

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.

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