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Monitoring of the Federal Legislation dated 27.05.2003

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.

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