Monitoring of the Federal Legislation dated 1.09.2003

Decision of the Government of the Russian Federation No. 523 of August 28, 2003 on the Endorsement of the Regulation on the Stay on the Territory of the Russian Federation of Foreign Citizens out of Passengers of Cruise Vessels

Cruise participants out of passengers of cruise vessels with the stay in the Russian port not greater than 72 hours may stay on the territory of the Russian Federation without the visa if they live aboard the cruise vessel.
The captain of the cruise vessel submits through the vessel agent the lists of arriving passengers to the port authorities 72 hours in advance of the vessel arrival to the first Russian port.
The time of stay of the cruise participant on the territory of the Russian Federation without the visa may be prolonged in case of a delay of the cruise vessel because of the damage or natural disaster, or if the cruise participant cannot continue the tourist program because of the emergency medical treatment or an acute illness.

Decision of the Government of the Russian Federation No. 531 of August 28, 2003 on the Rates of Import Customs Duties for Buses

The rates of customs duties for imported buses specified earlier for 9 months shall preserve their force on the permanent basis from September 16, 2003.

Decision of the Government of the Russian Federation No. 527 of August 27, 2003 on the Certificates for the Import of Untreated Natural Diamonds to the Territory of the Russian Federation

When untreated natural diamonds are imported to the territory of the Russian Federation, the check is made of the presence of the certificate of the Kimberley process to confirm that the imported consignment does not contain diamonds originating in the conflict zones and is drawn up to the requirements of the international system of certification of untreated natural diamonds. The certificate is an obligatory document for the customs purposes.

Decision of the Government of the Russian Federation No. 525 of August 27, 2003 on the Amendments to the Customs Tariff of the Russian Federation

Refines Heading 0901 of the Foreign Trade Commodity Nomenclature (coffee whether or not roasted) by introducing the codes of individual varieties: arabica, robusta and other. The rates of the customs duties do not change: 5% of the customs cost for the unroasted coffee, 10% for the roasted coffee, however, not less than EUR 0.2 per kg.
The Decision is entered into force one month after the day of its official publication.

Order of the State Committee of the Russian Federation for Drug Control No. 49 of August 7, 2003 on the Endorsement of the Instruction on the Procedure of Examination of Suggestions, Appeals, Applications of Citizens and Organisation of Reception of Persons in the Bodies in Charge of Control over Circulation of Narcotic and Psychotropic Substances

Defines the procedure of examination of information other than that of criminal nature of suggestions, appeals, applications of citizens, employees, federal state servants and employees of the territorial bodies, divisions and organisations of the State Committee of the Russian Federation for Drug Control, control over their examination and file keeping, as well as reception of the mentioned persons.
Appeals of citizens shall be resolved within up to one month from the day of their receiving (registration) to the state drug control body.
Registered in the Ministry of Justice of the Russian Federation on August 27, 2003. Reg. No. 5006.

Order of the Ministry of Public Health of the Russian Federation No. 307 of July 14, 2003 on the Improvement of the Quality of Medical Treatment and Prevention Aid Rendered to Unattended Underage Persons

Endorses the scheme of examination of the unattended underage persons when they are admitted to medical treatment and prevention institutions, as well as their preventive vaccination procedure. Provides recommended schemes of rendering medical aid to children in cases of psychic and behavioural disturbances caused by consumption of psychotropic substances.
Registered in the Ministry of Justice of the Russian Federation on August 21, 2003. Reg. No. 4995.

Letter of the Ministry of Taxation of the Russian Federation No. 05-3-06/334-AB476 of August 6, 2003 on the Payment of Insurance Contributions for Obligatory Pension Insurance

Explains that exemptions from the uniform social tax specified in the Tax Code of the Russian Federation do not apply to legal relations in the payment of insurance contributions for obligatory pension insurance.
Since the bases for the calculation of the tax and insurance contributions for obligatory pension insurance for the payers enjoying tax exemptions are different, and the benefit specified in Article 239 of the Tax Code of the Russian Federation applies only to the tax calculation base but does not apply to the insurance contribution calculation base, this results in the excess of the tax exemption over the amount of the uniform social tax. In this case the amount of the tax exemption cannot be overpaid and is not covered by the provision stating that the amount of the tax exemption may not be greater than the amount of the tax (advance tax payment) due to the federal budget.
For such payers, correct application of the tax exemption without underpaying the tax amount due to the federal budget is ensured by the tax calculation at the 14% rate.

Letter of the Ministry of Taxation of the Russian Federation No. 04-2-07/491-AB298 of July 4, 2003 on the Taxation Procedure for the Fixed-Term Pension Deposits

Explains that the fixed-term pension rouble deposit opened to presented pension certificate for the term of 181 days may be qualified as a "fixed-term pension deposit for at least six months" mentioned in Item 2 of Article 224 of the Tax Code of the Russian Federation. Therefore, the interest in this case, if it exceeds the amount calculated on the basis of the rate of refinancing of the Central Bank of the Russian Federation, is subject to the 13% tax rate.