Monitoring of the Federal Legislation dated 25.09.2003

Decision of the Government of the Russian Federation No. 587 of September 22, 2003 On the Rules of Approval of Expenditures For the Handling of Exposed-to-Radiation Heat-Emitting Nuclear Reactor Assemblies and Products of Processing of Same

The make-up of expenditures involved in the handling of exposed-to-radiation heat emitting nuclear reactor assemblies to be imported in the Russian Federation and products of processing of same (including radioactive wastes) shall comprise customs payments, the cost of services of organizations authorized by the RF Government to conclude foreign trade transactions associated with the importation in the Russian Federation of exposed-to-radiation assemblies and the cost of work (services) of organizations handling the exposed-to-radiation assemblies and products of processing of such assemblies.
The amount of expenditures for the handling of exposed-to-radiation assemblies and products of processing of same shall be fixed within the framework of a respective integrated project and shall not exceed 70 per cent of the amount of incoming currency funds.

Order of the State Customs Committee of the Russian Federation No. 947 of September 1, 2003 On the Approval of Forms of Documents

It introduces, as from January 1, 2004 a form of the customs body decision to be taken under a complaint lodged against decision, action (inaction) of the customs body or its official and also a form of the statement on examination by summary procedure of a complaint against decision, action (inaction) of an official of the customs house or customs check point.
Registered with the Ministry of Justice of the Russian Federation in September 19, 2003. Registration No. 5099.

Order of the Railway Ministry of the Russian Federation No. 149 of June 23, 2003 On the Approval of the Federal Aviation Rules "Certification Requirements To Legal Persons Conducting the Airport Activity Associated With Electric Light Engineering Support of Flights"

It defines the types of work to be treated as the airport activity of electric light engineering support of flights conducted by the organization and also the facilities and equipment that the organization shall be provided with.
It approves lists of documentation essential to the organization to provide for the flights' electric light engineering support, documentation regulating the activity and/or that to be maintained by the flights' electric light engineering support service.
It disallows the conduct of the airport activity of flights' electric light engineering support at domestic and international air lines without receipt of a compliance certificate of the RF Civil Aviation Certification System.
Registered with the Ministry of Justice of the Russian Federation in September 19, 2003. Registration No. 5096.

Information Letter of the Central Bank of Russia No. 4 of August 29, 2003 "The Summing Up of the Practice of Application of the Federal Law "On the Countering the Legalization (Laundering) of Criminally Obtained Incomes and the Financing of Terrorism"

It clarifies that the loan accounts are not bank accounts and, therefore, they may not be subject to the criterion by which the operations of entering monies to or writing monies off account (deposit) of the legal person are considered to be operations liable to obligatory control.
It also explains the procedure for conducting the identification of persons who are serviced by a credit institution.
Failure of credit institution to submit the internal control rules on countering the legalization of criminal incomes and the financing of terrorism for approval to the Bank-of-Russia territorial agency or submission of same in violation of the above time limits shall constitute an infringement of the RF regulatory acts on countering the legalization (laundering) of criminally obtained incomes and the financing of terrorism.
It specifies statutory acts regulating a procedure under which the authorized agency shall send inquiries in writing to credit institutions regarding the operations liable to obligatory control and such other operations with monetary funds or other property that are connected with the legalization of criminal incomes and the financing of terrorism and also a procedure for providing information on the said inquiries by credit institutions.

Letter of the Ministry of Taxes and Fees of the Russian Federation No. BG-6-02/954@ of September 5, 2003 On Issues Connected With the Application of Chapter 25 of the Tax Code of the Russian Federation

It clarifies the issues of accounting, for profits taxation purposes, of various expenditures, in particular, those involved in the payment of academic leaves of absence to employees attending educational establishments, expenditures associated with the payment of fare to and from the place of the academic leave, costs as insurance premiums, etc.

Letter of the Ministry of Taxes and Fees of the Russian Federation No. CA-6-04/942@ of September 4, 2003 On the Taxation of Dividends

It determines the procedure of taxation with tax on individuals' incomes of dividends received as a result of payment by the tax agent to an individual - RF resident at the expense of incomes from his share in other organizations.
It provides examples illustrating the procedure for assessing the tax base in respect of dividends.

Letter of the Ministry of Taxes and Fees of the Russian Federation No. SHC-6-24/930@ of August 29, 2003

It clarifies the procedure for opening (closure) to the lawyers who set up lawyer's offices of accounts with credit institutions.
In view of the fact that the lawyers' activity is not treated as entrepreneurial activity and the lawyer's office is not a legal entity, the lawyer who set up the lawyer's office shall not be required to submit information to the tax agency on the opening (closure) of account.