Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 31.10.2003

Decision of the Government of the Russian Federation No. 605 of September 29, 2003 On Increasing the Monetary Allowance to Servicemen Doing Military Service Under a Contract, to Officials of the RF Internal Security Bodies, of Agencies and Bodies of the Criminal Punishment-Execution System of the RF Ministry of Justice, of the State Fire-Fighting Service of the RF Ministry of Justice For Civil Defense Issues, Emergency Situations and Liquidation of the Effects of Natural Disasters, of Bodies For Control Of the Turnover of Narcotic Drugs and Psychotropic Agents and of the RF Customs Agencies

It increases, as from October 1, 2003 by 1,11 fold fixed-on-that-date official salaries under military posts and ranks, salaries under regular appointments and also salaries under special ranks of the captioned persons.

Decision of the Government of the Russian Federation No. 604 of September 29, 2003 On Increasing Official Salaries To Procurator's Personnel of the Bodies of the RF Prosecutor's Office

It raises, as from October 1, 2003 by 1,4 fold official salaries to procurator's personnel of the bodies of the Prosecutor's Office of the Russian Federation.

Decision of the Government of the Russian Federation No. 603 of September 29, 2003 On Amending Some Decisions of the Government of the Russian Federation On Restructuring of the Credit Indebtedness of Legal Entities In Respect of Taxes and Fees, Insurance Premiums Due to the State Social Extra-Budgetary Funds and Also the Debts of Penalties and Fines

It establishes that the right to the restructuring of debts of obligatory payments to the federal budget granted to federal railway transport organizations whose property or property complex is contributed to the charter capital of an indivisible economic entity shall be turned, as from the date of approval of a consolidated transfer deed, over to the indivisible economic entity.
The tax body at the place of location of the indivisible economic entity shall within two months from the submission of the consolidated transfer deed make up a schedule of repayment of debts of obligatory payments to the federal budget by the indivisible economic entity.

Order of the Ministry of Power of the Russian Federation No. 363 of August 28, 2003 On the Approval of the Methods of Determining the Norms of Distribution of Free (Rationed) Coal for Domestic Needs To Pensioners and Other Categories of Persons Residing In the Coal Regions and Enjoying the Right To Receive the Coal Under the Legislation of the Russian Federation

It defines the methods of planning the requirements in coal for domestic needs of pensioners and other categories of persons possessing the right to receive coal in connection with the liquidation of a portion of coal-producing organizations and paramilitary mining rescue subdivisions in the process of the restructuring of coal industry. The norms of distribution of free (rationed) coal shall take account of the basic factors affecting their level and characterizing regional peculiarities of the location where consumers of the free (rationed) coal are residing.
Registered with the Ministry of Justice of the Russian Federation in September 18, 2003. Registration No. 5091.

Order of the State Customs Committee of the Russian Federation No. 1031 of September 17, 2003 On the Places For Declaration of Beer

It lists the customs bodies that shall be the places for declaration of beer classified under commodity items 2202 90 100 1, 2203 00 according to the Commodity Nomenclature of the RF Foreign Trade Activity, imported by automobile and railway transport to the address of the consignees based in Moscow and the Moscow region.
The Order shall take effect as from January 1, 2004.
Registered with the Ministry of Justice of the Russian Federation in September 30, 2003. Registration No. 5127.

Order of the State Customs Committee of the Russian Federation No. 949 of September 1, 2003 On the Approval of Rules of Keeping a Register of Banks and Other Credit Institutions

It establishes a new procedure of keeping a Register of Banks and Other Credit Institutions by the State Customs Committee of the Russian Federation for the purposes of organization of customs payments guarantee system.
When taking decision regarding inclusion into the Register, the RF Customs Committee shall issue a notice, after a pre-set format, to the right to act as a guarantor to the customs bodies. No pay shall be charged for inclusion in the Register. The validity of the notice shall be fixed at one year as from the inclusion in the Register.
It specifies that in the absence of the Bank's of Russia general license, the maximal amount of one bank guarantee shall be fixed as an equivalent of Euro 100 thousand, while the maximal amount of all simultaneously valid bank guarantees - an equivalent of Euro 700 thousand.
The provisions of validity of earlier issued licenses shall continue in force until the expiration of their respective validity, unless those provisions are at variance with the requirements laid down under the RF Customs Code.
The Order shall take effect as from January 1, 2004.
Registered with the Ministry of Justice of the Russian Federation in September 30,2003. Registration No. 5125.

Order of the State Customs Committee of the Russian Federation No. 1050 of September 19, 2003 On the Places for Declaration of Individual Types of Goods

It lists the customs bodies that shall be the places for declaration of goods classified under commodity group 2003 (fish and crustaceans) and also under commodity items 1604 (sturgeon caviar) and 1605 (fresh or canned crustaceans, molasses) according to the Commodity Nomenclature of the RF Foreign Trade Activity, imported by automobile transport to the address of the consignees based in Moscow and the Moscow region.
The Order shall take effect as from January 1, 2004.
Registered with the Ministry of Justice of the Russian Federation in September 30, 2003. Registration No. 5124.

Order of the State Customs Committee of the Russian Federation No. 1029 of August 17, 2003 On the Places for Declaration of Individual Types of Goods

It specifies that the place for declaration of new Mercedes-Benz cars classified under commodity items 8702-8704 of the Commodity Nomenclature of the RF Foreign Trade Activity shall be a customs check-point of STO Automobile Central Excise Custom-House (code 10118190, located at: Moscow, Moscow Ring Automobile Road, 34th km, estate 4).
The Order shall take effect as from January 1, 2004.
Registered with the Ministry of Justice of the Russian Federation in September 30, 2003. Registration No. 5119.

Instructions of the Central Bank of Russia No. 105-I of August 25, 2003 On the Procedure for the Conduct of Audits of Credit Institutions (Branches Thereof) By Authorized Representatives of the Central Bank of the Russian Federation

It determines the system of planning of audits of credit institutions and branches thereof and also a mechanism of taking decisions inside the Bank of Russia relating to the conduct of audits, including off-scheduled audits. It designates subjects of initiation of audits and also establishes a mechanism of mutual relationships on all the issues associated with the audit and also technological schemes of mutual relationships.
The Bank of Russia shall have no right to conduct more than one audit on the same issues over the same reporting period of activity of credit institution (branch thereof). The exception shall be instances when an audit is undertaken in connection with the reorganization or liquidation of a credit institution or by a well-motivated decision taken by the Board of Director of the Bank of Russia.
It defines the specificity of conduct of audits over the compliance by credit institutions with the rates of obligatory reserves and also of audits of organization of work, conclusion and accounting of individual transactions involving foreign currency in cash at currency exchange points and operational cash departments outside the cash departments' unit.
The rates earlier fixed by the Bank of Russia pertaining to the conduct of audits of credit institutions (branches thereof) shall apply in so far as it is not conflicting with the Instructions.
The Instructions shall take effect upon the expiration of 10 days after official publication in "the Bulletin of the Bank of Russia".
Registered with the Ministry of Justice of the Russian Federation in September 26, 2003. Registration No. 5118.

Order of the State Customs Committee of the Russian Federation No. 1028 of September 17, 2003 On the Places for Declaration of Motor Oils

It lists the customs bodies that shall be used as the places for declaration of motor oils classified under commodity items 2710 19 810 0, 3403 19 100 0, 3403 19 910 0, 3403 99 100 0 of the Commodity Nomenclature of the RF Foreign Economic Activity, imported by automobile and railway transport whose consignees are based in Moscow and the Moscow region.
The Order shall take effect as from January 1, 2004.
Registered with the Ministry of Justice of the Russian Federation in September 25, 2003. Registration No. 5117.

Decision of the Federal Securities Commission No. 2003-39/pc of August 13, 2003 On the Regulations On the Requirements To the Division of Monetary Funds of the Broker and Monetary Funds of Its Customers and To the Securing of the Customers' Rights In Case of Using the Customer's Monetary Funds In the Interests of the Broker

The broker shall be obligated to place the monetary funds received by it from the customers for purposes of investing them into securities and also those received by it from the customers under transactions made in their interests, in an individual bank account to be opened by the broker with a credit institution to keep account thereon of the monetary funds belonging to the customers.
The customer's monetary funds may be used by the broker in its own interests when such right has been granted by the customer to the broker on the basis of a contract on broker's service.
It lists the cases when the monetary funds from the broker's own account may be passed to a special-purpose broker's account (accounts).
The said requirements shall not apply to credit institutions.
Registered with the Ministry of Justice of the Russian Federation in September 25, 2003. Registration No. 5116.

Letter of the Ministry of Taxation of the Russian Federation No. OS-6-2003/994 of September 24, 2003 On the Procedure for Assessment and Payment of the Value Added Tax

Upon receipt of advance payments or pre-payment towards future supplies of goods (execution of work, provision of services) or payment for partially manufactured products (work, services), the taxpayer shall be obligated to include those amounts in the taxation basis related to a tax period in which those payments were actually received. Notably, it does not matter when the seller's obligations ensuing from the contract with the buyer of goods (work, services) and the buyer's obligations to pay for those goods (work, services) will be fully fulfilled.
The amount of payments received as payment for future supplies of goods (execution of work, provision of services) in foreign currency shall be converted into Rubles at the Bank's of Russia rate as on the date of receipt of same. Notably, the amounts of tax charged on those payments shall, upon subsequent shipment of goods (execution of work, provision of services), be deducted.

Decision of the Government of the Russian Federation No. 606 of October 1, 2003 on the Amendments to the Decision of the Government of the Russian Federation No. 346 of June 19, 2003

Amends the rules of informing of the insured of the condition of the special part of the individual personal account and submission of applications by the insured to choose the investment portfolio (management company).
The period when the Pension Fund of the Russian Federation informs the insured of the amount of insurance contributions allocated for the financing of the accumulated part of the labour pension is extended to November 1, 2003.
Also extended till December 31, 2003 is the period when the insured submits the application to choose the investment portfolio (management company) to transfer the resources of the accumulated pensions registered in the special part of the individual personal account of the insured to the chosen management company.

Decision of the Government of the Russian Federation No. 609 of October 2, 2003 on the Raising of the Tariff Rates (Salaries) of the Uniform Labour Remuneration Tariff of the Workers of Organisations of the Budget-Supported Sphere

Introduces from October 1, 2003 new tariff rates (salaries) of the Uniform Labour Remuneration Tariff of the Workers of Organisations of the Budget-Supported Sphere.
The first grade tariff rate (salary) of the Uniform Labour Remuneration Tariff of the Workers of Organisations of the Budget-Supported Sphere is fixed to amount to Rbl 600 per month.

Decree of the President of the Russian Federation No. 1158 of September 30, 2003 on the Amendments to the Regulation on the Import to the Russian Federation and Export from the Russian Federation of Precious Metals, Precious Stones and Raw Materials Containing Precious Metals Endorsed by the Decree of the President of the Russian Federation No. 742 of June 21, 2001

In pursuance of the changes to the Customs Tariff of the Russian Federation, amends the lists of precious metals, precious stones and raw materials containing precious metals imported to the Russian Federation and exported from the Russian Federation.
The Decree is entered into force from the day of its official publication. The text of the Decree has been published in Rossiyskaya Gazeta on October 3, 2003, No. 198.

Order of the Ministry of Natural Resources of the Russian Federation No. 799 of September 3, 2003 on the Endorsement of the Procedure of Issue of Permissions to Procure the Fauna Objects of the Species Registered in the Red Data Book of the Russian Federation

Specifies that procurement of the fauna objects is permitted only on the basis of the permission issued by the Ministry of Natural Resources of the Russian Federation. Endorses the form of the permission and defines the requirements to the information provided in the application. Legal entities and natural persons having obtained the permission to procure the fauna objects must register it in the territorial body of the Ministry of Natural Resources of Russia at the place of procurement.
Registered in the Ministry of Justice of the Russian Federation on September 25, 2003. Reg. No. 5113.

Federal Law No. 130-FZ of October 4, 2003 on the Creation of the Northern Regional Court of the City of Oryol

Creates the Northern Regional Court of the city of Oryol. Specifies that the court's jurisdiction covers the territory of the Northern Region of the city of Oryol in the boundaries as of the moment of entry into force of the Federal Law.
The Federal Law is entered into force from the day of its official publication except for the Item 2 of Article 1 to be entered into force three moths after the entry into force of the present Federal Law.

Order of the Ministry of Finance of the Russian Federation No. 77n of August 18, 2003 on the Endorsement of the Regulation on the Territorial Currency Control Bodies of the Ministry of Finance of the Russian Federation

Defines the main tasks, functions and rights of the territorial currency control bodies of the Ministry of Finance of the Russian Federation.
The territorial body may check observation of the currency legislation of the Russian Federation by residents and non-residents, including suspension of operations on accounts in authorised banks, take decisions to call residents and non-residents to account for the revealed violations of the currency legislation of the Russian Federation in the course of the checks, as well as issue orders to eliminate them obligatory for execution by resident and non-residents, process the cases of administrative violations within there sphere of reference, including fines and other sanctions for administrative violations and other.
Registered in the Ministry of Justice of the Russian Federation on September 30, 2003. Reg. No. 5134.

Instruction of the Central Bank of Russia No. 106-I of August 26, 2003 on the Procedure of Work with the Banknotes of Foreign States Handed over by Credit Organisations (Branches) to Check Their Validity to the Parent Cash Processing Centres of the Territorial Institutions of the Bank of Russia

The Parent Cash Processing Centres of the territorial institutions of the Bank of Russia shall carry out to applications of credit organisations (branches) entitled to carry out operations with foreign currencies in cash expert evaluation of doubtful banknotes or those with the signs of forgery. The Parent Cash Processing Centres do not carry out expert evaluation of the coins of foreign states.
The Parent Cash Processing Centres shall accept from credit organisations for expert evaluation doubtful notes of only main foreign currencies with the official rate to the rouble specified by the Bank of Russia.
The Instruction is entered into force 10 days after the day of official publication in the Herald of the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on September 30, 2003. Reg. No. 5133.

Federal law of the Russian Federation No. 129-FZ of October 1, 2003 On the Introduction of Changes and Amendments In Article 7 of the Federal Law On the Protection of Rights of Legal Entities and Individual Entrepreneurs In the Exercise of State Control (Supervision)

It establishes that a scheduled measure of control in respect of a small business entity may be undertaken not earlier than in three years since its state registration.
The Federal law shall take effect as from its official publication. The text of the Federal law was published in "Rossiyskaya Gazetta" newspaper No. 198 of October 3, 2003.

Federal law of the Russian Federation No. 128-FZ of October 1, 2003 On the Introduction of Amendment in Article 1 of the Federal law On the First-Grade Tariff Rate (Salary) of the Uniform Tariff Scale of Remuneration To Employees of Budget-Supported Organizations

As from October 1, 2003, the first-grade tariff rate (salary) of the Uniform Tariff Scale of Remuneration to Employees of Budget-Supported Organizations shall be fixed at 600 (six hundred) Rubles a month. Thus, the first-grade tariff rate, as compared with the earlier fixed rate of 450 (forty hundred and fifty) Rubles a month has been increased by one third.
The Federal law shall take effect as from October 1, 2003. The text of the Federal law was published in "the Rossiyskaya Gazetta" newspaper No. 198. of October 3, 2003.

Federal Law of the Russian Federation No. 127-FZ of October 1, 2003 On the Introduction of Changes and Amendments in the Federal Law On the Minimal Labor Remuneration

As from October 1, 2003, the minimal labor remuneration shall be fixed at 600 (six hundred) Rubles a month. That amount shall continue to be applied exclusively to regulate labor remuneration and also to assess the amount of temporary disability allowances.
Pending the imposition of the federal amount of minimal wages, the legislative (representative) bodies of state authority of the RF subjects shall be granted the right to pass laws of the RF subjects providing for a higher amount of minimal wages within the said subject. Notably, the amount of minimal wages within the RF subject shall be binding upon all employers operating in the given subject. A higher level of state guarantees shall be provided at the expense of budgetary funds of a respective subject.
The Federal law shall take effect as from October 1, 2003. The text of the Federal law was published in "Rossiyskaya Gazetta" newspaper No. 198 of October 3, 2003.

Order of the Ministry of Transport of the Russian Federation and the State Customs Committee of the Russian Federation No. 187/970 of September 8, 2003 On the List of Documents and Procedure of Control Over the Specified Use of Transport Vehicles Temporarily Imported in the RF Customs Territory

The documents to prove the use of the transport vehicles (codes under the RF Foreign Trade Activity Commodity Nomenclature 8701 20 101 2, 8704 23 910 4, 8716 39 300 1, 8716 39 300 2, 8716 39 590 1) temporarily imported as completely exempted from customs duties and taxes, except for the customs fees due for customs clearance, for the purposes of goods' international transportation shall be consignment notes (CMR) and also any other transportation documents confirming the availability of contract for international transportation of goods.
Registered with the Ministry of Justice of the Russian Federation in September 30, 2003. Registration No. 5129.

Order of the State Customs Committee of the Russian Federation No. 1005 of September 11, 2003 On Establishment of Points for Declaration

It specifies special-purpose customs check-points and subdivisions for customs clearance of importation and exportation of precious metals and gems to be used as points for declaration of same, except for the precious metals and gems transferred by individuals and not intended for production or other profit-making activities.
Special-purpose customs check-point of the Central Excise Custom-House is designated as a point for declaration of unpolished and partially polished natural diamonds that may be used to produce gem diamonds (code under the RF Foreign Trade Activity Commodity Nomenclature 7102 31 000 0).
The Order shall take effect as from January 1, 2004.
Registered with the Ministry of Justice of the Russian Federation in September 30, 2003. Registration No. 5126.

Order of the RF Ministry of Justice, RF Property Relations Ministry, RF State Committee for Construction and Housing-Utilities Complex and the Federal Service of Russia's Land Cadastre No. 224/415/347/P/309 of September 26, 2003 On the Invalidation of Order of the RF Ministry of Justice, RF Property Relations Ministry, RF State Committee for Construction and Housing-Utilities Complex and Federal Service of Russia's Land Cadastre No. 194/16/1/168 of July 3, 2000 On the Approval of Instructions on the Procedure for Filling-In and Issuance of Certificates of State Registration of Rights, Notices of Denial of State Registration of Rights To Immovable Property and Transactions Therewith and of Information on the Registered Rights

It invalidates joint Order of the RF Ministry of Justice, RF Property Relations Ministry, RF State Committee for Construction and Housing-Utilities Complex and the Federal Service of Russia's Land Cadastre No. 194/16/1/168. At present, the procedure for filling-in and issuance of certificates of state registration of rights, notices of denial of state registration of rights to immovable property and transactions therewith and of information on the registered rights has been approved by Order of the Ministry of Justice of the Russian Federation No. 226 of September 18, 2003.
Registered with the Ministry of Justice of the Russian Federation in September 30, 2003. Registration No. 5123.

Order of the RF Ministry of Justice No. 226 of September 18, 2003 On the Approval of Instructions On the Procedure For Filling-In and Issuance of Certificates Of State Registration of Rights, Notices of Denial of State Registration of Rights To Immovable Property and Transactions Therewith, of Information On the Registered Rights

It establishes a new procedure for filling-in and issuance by institutions of justice entrusted with the state registration of rights to immovable property and transactions therewith of certificates of state registration of rights, notices of denial of state registration of rights to immovable property and transactions therewith, of extracts from the Uniform State Register of Rights to Immovable Property and Transactions Therewith, including on the transfer of rights to an object of immovable property and on the rights of an individual to objects of immovable property held in his possession and also of information on the contents of entitling documents and information handed over to the right-holder regarding the persons who have obtained data on an object of immovable property.
The Instructions shall become effective as from October 20, 2003.
Registered with the Ministry of Justice of the Russian Federation in September 30, 2003. Registration No. 5122.

Decision of the Ministry of Labor of the Russian Federation No. 64 of September 11, 2003 On Amending a List of Production Facilities, Professions and Positions the Involvement With Which Entitles Persons To Free Treatment and Preventive Diet In Connection With Especially Hazardous Working Conditions Approved By Decision of the RF Ministry of Labor and Social Development No. 14 of March 31, 2003

It has amended a list of jobs involving radioactive agents and sources of ionizing radiation and jobs in the conditions of enhanced atmospheric pressure. The list has also been supplemented with jobs connected with the storage and elimination of chemical weapons.
Registered with the Ministry of Justice of the Russian Federation in September 30, 2003. Registration No. 5120.

Federal Law No. 131-FZ of October 6, 2003 on the General Principles of Organisation of Local Government in the Russian Federation

The right of citizens for the local government is implemented through its organisation in three types of municipal formations: settlements, city districts and municipal regions. Each of the mentioned types of municipal formations covers the list of issues of local significance. The sphere of reference of the local government on the whole is somewhat reduced.
Great attention is paid to the territorial organisation of the local government. The Law defines the procedure of fixing and changing of the boundaries of municipal formations, procedure of reorganisation of municipal formations.
Empowering of the bodies of local government with individual state authority is implemented according to the present Federal Law.
The Law extends the list of the forms of direct implementation of the functions of local government by the population and participation of the population in the implementation of the local government. Endorses the new mechanism of regulation of inter-budget relations based on the territorial organisation of the local government.
Regulates in detail the issues of inter-municipal cooperation. Specifies the new type of economic companies - inter-municipal economic companies. Envisages temporary execution of the authority of the bodies of local government by the bodies of state power of the subjects of the Russian Federation in cases when there emerges a hazard to the life, health and security of the citizens, as well as in some other cases.
Examines the particulars of organisation of local government in the subjects of the Russian Federation - cities of federal significance Moscow and St.Petersburg, in closed administrative and territorial formations, in scientific research towns and on frontier territories.
The Federal Law is entered into force from January 1, 2006 except for the provisions where it specifies other time limits and procedure for the entry into force.
The text of the Federal Law has been published in Rossiyskaya Gazeta on October 8, 2003, No. 202.

Order of the Government of the Russian Federation No. 1450-r of October 3, 2003

The time of issue of the new type certificates to participants of elimination of consequences of the disaster at the Chernobyl Nuclear Power Station is extended till January 1, 2006.

Order of the Ministry of Transport of the Russian Federation No. 191 of September 22, 2003 on the Amendments to the Order of the Ministry of Transport of the Russian Federation No. 68 of June 30, 2000

According to the amendments, the waybill for the vehicle (bus) of an independent entrepreneur is filled out in full amount in any case, not only when using hired drivers.
Registered in the Ministry of Justice of the Russian Federation on October 6, 2003. Reg. No. 5150.

Order of the State Customs Committee of the Russian Federation No. 939 of August 27, 2003 on the Endorsement of the Instruction on the Customs Operations Carried out When the Commodities Are Available in the Places of Unloading and Reloading (Transhipment) in Sea and River Ports Open for International Cargo and/or Passenger Transportation without Being Placed in Temporary Storage Warehouses under the Customs Control

Commodities after arrival and submission of the appropriate documents and information to the customs body may be unloaded or reloaded, placed in the temporary storage warehouse, declared for placing under a certain customs regime or for internal customs transit shipment and acquire the status of being in temporary storage from the moment of their presentation at the place of arrival.
Permanent zones of customs control are created in the places of regular operations of unloading, reloading (transhipment) and storage of commodities available under the customs control. In other cases, temporary zones of customs control are created for operations of unloading, reloading (transhipment) and storage of commodities available under the customs control.
The Order defines the procedure of obtaining the permission to store commodities in the places of unloading and reloading (transhipment) and placing of commodities imported by ships to the customs territory of the Russian Federation to the zones of customs control, as well as the commodity storage procedure.
The Order is entered into force from January 1, 2004 except for Items 9 and 10 of the Instruction entering into force 90 days after the day of the official publication.
Registered in the Ministry of Justice of the Russian Federation on October 3, 2003. Reg. No. 5148.

Order of the State Customs Committee of the Russian Federation No. 932 of August 26, 2003 on the Endorsement of the Form of the Obligation to Submit the Customs Declaration and Present Necessary Documents and Information

When importing to the customs territory of the Russian Federation commodities necessary for the elimination of consequences of natural disasters and accidents, as well as perishable commodities, live animals, radioactive materials, international postal dispatches and express cargo, reports and other materials for mass media and other similar goods, release of commodities may be effected before the submission of the customs declaration.
Release of commodities before the submission of the customs declaration is permitted when the declaring party presents an obligation in written form to submit the customs declaration and present necessary documents and information within the time limit specified by the customs body.
The Order endorses the form of the obligation to submit the customs declaration and present necessary documents and information.
The form is entered into force from January 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on October 2, 2003. Reg. No. 5143.

Order of the State Customs Committee of the Russian Federation No. 972 of September 8, 2003 on the Endorsement of the Regulation on the Institution and Functioning of the Customs Warehouses Owned by the Customs Bodies

Defines the particulars of institution and functioning of the customs warehouses owned by the customs bodies of the Russian Federation, as well as the procedure of carrying out customs operations by the customs bodies and persons placing commodities for storage in such customs warehouses.
A customs warehouse may be instituted by the State Customs Committee of Russia, regional customs department, customs office. Customs warehouses instituted by the customs bodies are open-type customs warehouses.
Institution of the customs warehouses by the customs bodies is implemented to the decision of the State Customs Committee of Russia. Decision on the institution of the customs warehouse is taken on the basis of the representation of the customs body. Representation of the customs body is not necessary if the owner of the instituted customs warehouse is the State Customs Committee of Russia.
Storage of commodities in the customs warehouse is arranged on the basis of the contract of storage concluded between the customs body possessing the customs warehouse and the person placing commodities for storage in such a warehouse. Refusal of the customs body to conclude the contract if there are opportunities to store the commodities is not permitted.
Registered in the Ministry of Justice of the Russian Federation on October 2, 2003. Reg. No. 5144.

Order of the State Customs Committee of the Russian Federation No. 960 of September 3, 2003 on the Endorsement of the Regulation on the Inclusion of Legal Entities in the Register of Owners of Customs Warehouses and Its Keeping Procedure by the State Customs Committee of Russia

Specifies the procedures of examination by the customs bodies of applications of Russia legal entities to include in the Register of Owners of Customs Warehouses, amend the register and exclude legal entities from it, as well as the procedure of keeping of the register by the State Customs Committee of the Russian Federation.
Endorses the from of the certificate of inclusion in the Register of Owners of Customs Warehouses, its drawing procedure and procedure of amending the certificate.
The Order is entered into force from January 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on October 2, 2003. Reg. No. 5142.

Order of the Ministry of Natural Resources of the Russian Federation No. 729 of August 12, 2003 on the Endorsement of the Rules of Registration, Storage, Filling and Issue to the Forest Users of Felling Licenses, Orders and Forestry Licenses

Specifies the procedure of registration, storage, filling and issue of felling certificates, orders and forestry licenses, as well as their forms.
The rules are obligatory for the forestry management bodies in the subjects of the Russian Federation, forestry farms of the federal forestry management body, forestry colleges, experimental and other specialised forestry farms, forestry farms of scientific research institutes of the Ministry of Natural Resources of Russia and other organisations of the federal forestry management body possessing the forestry farm rights, as well as for the forest users.
The making of the blank forms of the uniform type felling certificates and orders is vested in the federal forestry management body.
The making of the blank forms of the uniform type forestry certificates is vested in the forestry management bodies in the subjects of the Russian Federation.
Registered in the Ministry of Justice of the Russian Federation on October 6, 2003. Reg. No. 5154.

Order of the State Customs Committee of the Russian Federation No. 1033 of September 17, 2003 on the Places of Declaring of Excisable Commodities, Wine Materials and Cognac Alcohols

Endorses the list of the customs bodies defined as the places of declaring of excisable commodities subject to licensing in compliance with the legislation of the Russian Federation, as well as excisable commodities subject to labelling with excise duty stamps, wine materials and cognac alcohols.
The present Order does not apply to commodities imported by natural persons for other than commercial purposes, foreign natural persons or legal entities of individual categories enjoying customs exemptions, as well as under customs regimes of international customs transit shipment, duty-free trade and moving of supplies.
The Order is entered into force 90 days after the day of its official publication.
Registered in the Ministry of Justice of the Russian Federation on October 6, 2003. Reg. No. 5152.

Decision of the Federal Commission for Securities Market No. 03-37/ps of August 13, 2003 on the Rules of Brokerage Activities Carried out When Committing Deals at Securities Market Using Monetary Resources and/or Securities Handed over by the Broker As Borrowings to the Client (Marginal Deals)

Specifies uniform requirements to the brokerage activities carried out when committing securities purchase and sale deals to client orders with the payments made by the broker using monetary resources or securities handed over to the client as borrowings.
Defines the normatives to be observed by the broker when committing marginal deals. Compliance of the normatives estimated by the broker with specified levels does not apply to credit organisations.
Registered in the Ministry of Justice of the Russian Federation on October 6, 2003. Reg. No. 5156.

Order of the Ministry of Education of the Russian Federation No. 3692 of September 29, 2003 on the Amendments to the Decision of the State Committee of the Russian Federation for Higher Education No. 9 of November 30, 1994 and the Order of the Ministry of Education of Russia No. 46 of January 13, 1999

Endorses the specimen (form) of the hard cover of diplomas of the higher professional education. The forms of the specimens of the state documents of the higher education are extended to include the notes on the need to have high-quality blank forms with the necessary degree of protection against forgery, as well as on the location of the state emblem of the Russian Federation on the blank from.
The documents of the higher professional education of the specified type shall be issued of graduates of 2003.
Registered in the Ministry of Justice of the Russian Federation on October 7, 2003. Reg. No. 5160.

Order of the State Customs Committee of the Russian Federation No. 1052 of September 19, 2003 on the Places of Declaring of Individual Types of Commodities

Endorses the list of the customs bodies defined as the places of declaring of commodities classified under heading "Meat and Edible Meat Offal" and headings "Vegetables (Uncooked Or Cooked by Steaming or Boiling in Water), Frozen" and "Other Vegetables Prepared or Preserved without Adding Vinegar or Acetic Acid" imported to the customs territory of the Russian Federation by highway transport.
Temporary storage of commodities is permitted exclusively at temporary storage warehouses outfitted with refrigeration chambers.
Provisions of the Order do not apply to commodities imported for diplomatic representations of foreign states in the Russian Federation, by natural persons and intended for the needs other than entrepreneurial activities, as humanitarian aid (assistance).
The present Order is entered into force 90 days after the day of its official publication.
Registered in the Ministry of Justice of the Russian Federation on October 6, 2003. Reg. No. 5153.

Order of the State Customs Committee of the Russian Federation No. 1032 of September 17, 2003 on the Places of Declaring of Individual Types of Commodities

Endorses the lists of car models not older than 3 years and transport vehicles not older than 1 year imported to the customs territory of the Russian Federation by legal entities and natural persons.
STO Avtomobilny of the Central Excise Duty Customs Office is defined as the place of the customs declaring of the mentioned vehicles.
The Order does not apply to transport vehicles imported by foreign natural persons and legal entities of individual categories enjoying customs exemptions, by organisations under special simplified customs registration procedures specified in the normative legal acts of the State Customs Committee of Russia, except for the cases when such organisation acts on the basis of the present Order.
The present Order is entered into force 90 days after the day of its official publication.
Registered in the Ministry of Justice of the Russian Federation on October 6, 2003. Reg. No. 5151.

Order of the Ministry of Finance of the Russian Federation and the Federal Commission for Securities Market Nos. 83n, 03-158/pz of September 12, 2003 on the Endorsement of the Procedure of Assessment of the Cost of Net Assets of Insurance Organisations Created in the Form of Joint-Stock Companies

The cost of net assets of an insurance organisation created in the form of a joint-stock company is implied to be the value determined by subtraction of the amount of its liabilities accepted for the estimate from the amount of assets of the joint-stock company accepted for the estimate.
The Order defines the list of assets and liabilities accepted for the estimate. Endorses the form of the estimate of the cost of net assets of the insurance company created in the form of a joint-stock company.
Registered in the Ministry of Justice of the Russian Federation on October 3, 2003. Reg. No. 5146.

Order of the State Customs Committee of the Russian Federation No. 1049 of September 19, 2003 on the Places of Declaring of Individual Types of Commodities Imported by the Railway Transport to Moscow and the Moscow Province

Endorses the list of the customs bodies defined as the places of declaring of commodities originating in China and moved over the customs territory of the Russian Federation by the railway transport, as well as imported to this territory by the sea transport followed by subsequent reloading (transhipment) in the places of import to the railway transport, including mixed cargo, to recipients in Moscow and the Moscow Province.
The Order does not apply to commodities imported as exhibition prototypes, in international postal dispatches, by foreign natural persons and legal entities of individual categories enjoying customs exemptions, by natural persons and intended for the needs other than entrepreneurial activities.
The Order is entered into force from January 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on October 2, 2003. Reg. No. 5141.

Decision of the Government of the Russian Federation No. 617 of October 9, 2003 on the Endorsement of the Rules of Transfer of Documents on Independent Entrepreneurs Registered before January 1, 2004

The documents on independent entrepreneurs registered before January 1, 2004 must be handed over to the territorial bodies of the Ministry of Taxation of Russia by the bodies having carried out state registration earlier.
The lists (registers) of natural persons registered as independent entrepreneurs before January 1, 2004 indicating their full names, address (place of residence), registration No. and date of registration shall be handed over to the bodies in charge of registration to their requests.
The Decision is entered into force from January 1, 2004.

Order of the Ministry of Public Health of the Russian Federation No. 460 of September 23, 2003 on the Amendments to the Order of the Ministry of Public Health of Russia No. 80 of March 4, 2003

Changes the rules of release (sale) of medicines in apothecary organisations. The list of functions implemented by an apothecary now does not include advice for the purposes of self-treatment. To ensure protection of medicines against adverse environmental conditions, guarantee medicine properties within the specified period, it is not permitted to break the secondary package at sale. Earlier, the breaking of the secondary package was permitted under the condition of obligatory indication of the series No. and the valid period on the apothecary package while presenting the necessary information.
The new wording is provided for the new minimum normatives of the apothecary area allocated for the ready-made medicines, apothecary kiosks in residential settlements, as well as drugstores.
Registered in the Ministry of Justice of the Russian Federation on October 7, 2003. Reg. No. 5159.

Letter of the Ministry of Taxation of the Russian Federation No. OS-6-03/995@ of September 24, 2003 on the Procedure of Calculation and Payment of the Value Added Tax

Explains the procedure of determination of the taxable base when selling commodities (works, services) for foreign currencies. Receipts and expenses in foreign currencies are recalculated into roubles at the rate of the Bank of Russia as of the date of selling of commodities or the date of actually making the expenses respectively. The date of selling of commodities (works, services) is determined depending on the accounting policy adopted by the taxpayer.
The tax agent recalculates the taxable base when selling commodities (works, services) for foreign currencies into roubles at the rate of the Bank of Russia as of the date of actually making the expenses (including the cases of advance or other payments) regardless of the adopted accounting policy for taxation purposes.

Decision of the Government of the Russian Federation No. 620 of October 13, 2003 on the Amendments to the Decision of the Government of the Russian Federation No. 248 of February 26, 1998

Increases the maximum amounts of payment for the state registration of the rights for immovable property and deals with it. The mentioned amounts shall be Rbl 500 for natural persons (earlier, Rbl 300), Rbl 7,500 for legal entities (earlier, Rbl 5,000). The maximum amount of payment for the state registration of the rights for the enterprise as a property complex and deals with it is Rbl 30,000 (earlier, Rbl 20,000).
Also increases the maximum amounts of payment for the information on the registered rights for the immovable property: Rbl 100 for natural persons (earlier, Rbl 25), Rbl 300 for legal entities (earlier, Rbl 100).
The maximum amount of payment for the information on the registered rights for the enterprise as a property complex is Rbl 600 (earlier, Rbl 300).
The Decision specifies that the maximum amounts of payment for the copies of contracts and other documents describing the essence of the unilateral deals committed in simple form issued to possessors of rights to their applications in written form are Rbl 100 for natural persons and Rbl 300 for legal entities. The maximum amount of payment for the copies of documents describing the essence of the deals with the enterprise as a property complex committed in simple form issued to possessors of rights to their applications in written form is Rbl 600.

Letter of the Ministry of Taxation of the Russian Federation No. MM-6-09/986@ of September 22, 2003 on the Registration in the Tax Bodies of Military Units Not Being Legal Entities

Explains that existing procedure of registration of military units in the tax bodies is preserved before the entry into force of the Federal Law on the legal status and financial and economic activities of military organisations.

Letter of the Ministry of Taxation of the Russian Federation No. BK-6-04/977@ of September 19, 2003 on the Application of Individual Provisions of the Federal Law No. 115-FZ of July 25, 2002

As a confirmation of the sources of the means of subsistence presented by the foreign citizen applicant to get the temporary residence permission may serve: the certificates of incomes of the natural persons, declaration for the income tax with the note of the tax body, certificates form the place of work, certificates of incomes of the person supporting a dependant applicant, other document confirming availability of incomes from activities not prohibited by law.

Letter of the Ministry of Taxation of the Russian Federation No. 22-2-14/1757-AB026 of August 1, 2003 on the Procedure of Application of the Taxation System in the Form of the Uniform Imputed Income Tax for Individual Types of Activities by Independent Entrepreneurs

Explains individual issues of application of the uniform imputed income tax when carrying out entrepreneurial activities on the territory of different subjects.
Thus entrepreneurs engaged in retail trade both on the territory of Moscow where the uniform imputed income tax has not been introduced and on the territory of the Moscow Province where it has been introduced must be transferred to this tax only where it pertains to the entrepreneurial activities carried out on the territory of the Moscow Province, and where it pertains to activities carried out on the territory of Moscow are subject to taxation according to the commonly accepted procedure. If the area of the shop on the territory of Moscow is greater than 150 square meters, it is not possible to transfer to the uniform imputed income tax the shops located in the Moscow Province.

Order of the State Customs Committee of the Russian Federation No. 1022 of September 16, 2003 on the Endorsement of the List of the Documents and Information Necessary for the Customs Registration of Commodities in Compliance with the Chosen Customs Regime

When the copies of documents necessary for the customs registration of commodities in compliance with the chosen customs regime are being presented, the customs body may verify the compliance of the copies of the documents with their originals. In this case, the official of the customs body makes a note on the copy of the document "Verified against the Original", sings it and certifies with his personal numbered seal. The documents to be used for subsequent declaring (without amendments) may be presented once if there is no need to present them in the original (in this case the documents must be attached to one customs declaration).
The Order is entered into force 90 days after the day of its official publication.
Registered in the Ministry of Justice of the Russian Federation on October 13, 2003. Reg. No. 5171.

Order of the Ministry of Finance of the Russian Federation No. 86n of September 22, 2003 on the Amendments to the Procedure of Transfer As Incomes in the Federal Budget in 2003 of Resources Received by Individual Federal Bodies of Executive Power, Their Territorial Bodies and Federal Institutions Endorsed by the Order of the Ministry of Finance of the Russian Federation No. 28n of March 28, 2003

The mentioned procedure applies to consular fees collected on the territory of the Russian Federation by the Ministry of Foreign Affairs of Russia and its territorial bodies.
The drawing up of payment orders to transfer the mentioned resources as incomes in the federal budget is carried out while mentioning Code 2010601 "Consular Fees Collected on the Territory of the Russian Federation".
Registered in the Ministry of Justice of the Russian Federation on October 10, 2003. Reg. No. 5165.

Letter of the Ministry of Taxation of the Russian Federation No. VG-6-03/1018@ of October 1, 2003 on the Taxation of the Services in the Placing of Election Promotion Materials on the Channels of TV and Radio Broadcasting Organisations and in Periodicals

Incomes obtained by organisations from the services in the placing of election promotion materials on the channels of TV and radio broadcasting organisations and in periodicals rendered at cost are subject to the profit tax according to the commonly adopted procedure.
The placing of election promotion materials on the channels of TV and radio broadcasting organisations is subject to VAT according to the commonly adopted procedure using the 20% tax rate.
Exemption from the sales tax of operations of sale of services in the placing of election promotion materials on the channels of TV and radio broadcasting organisations and in periodicals is not envisaged.

Order of the President of the Russian Federation No. 471-rp of October 13, 2003 on the Procedure of Issue of Certificates of Registration of Official Symbols and Insignia in the State Heraldry Register of the Russian Federation

The certificate of registration of official symbols and insignia in the State Heraldry Register of the Russian Federation is drawn up on the blank form of specified type. The certificate indicates ordinal No. used to enter the official symbol or insignia in the Register, the date and No. of the protocol of the session of the Heraldry Council of the President of the Russian Federation.

Decision of the Government of the Russian Federation No. 624 of October 14, 2003 on the Procedure of Creation of the Customs Control Zones Along the Customs Border

Customs control zones are created along the customs border regardless of whether or not it coincides with the state border of the Russian Federation.
Activities of the customs bodies within the customs control zones must not hamper the work of the border guard bodies and troops of the Federal Security Service of the Russian Federation.
The Decision is entered into force from January 1, 2004.

Order of the Government of the Russian Federation No. 1493-r of October 14, 2003

Approves the concept of development of the state financial (guarantee) support of the export of industrial products in the Russian Federation. Defines the goals, tasks and priorities of the state financial (guarantee) support of industrial export and envisages the measures of its development.
The main goals of the support of export of industrial products are enhancing of competitive positions of Russian exporters at the external market and increasing of the portion of items with a high degree of processing in the export structure. In the determination of the terms of export crediting at the expense of (involving) the resources of the federal budget it is suggested to fix the period of use of the credit for consumer goods for up to 6 months with the period of redemption up to 3.5 years.

Decision of the Plenum of the Supreme Court of the Russian Federation No. 5 of October 10, 2003 on the Application by the General Jurisdiction Courts of the Commonly Acknowledged Principles and Norms of the International Law and International Treaties of the Russian Federation

International treaties involving the signs of culpable actions may not be applied by the courts directly since such treaties specify directly the duty of the states to provide for the fulfilment of the obligations envisaged in the treaty by fixing the culpability of certain crimes in an internal (national) law.
Incorrect application by a court of the commonly acknowledged principles and norms of the international law and international treaties of the Russian Federation may serve as grounds to revoke or change the act of the court.
If there are difficulties in the interpretation of the commonly acknowledged principles and norms of the international law, international treaties of the Russian Federation, the courts are recommended to rely on the acts and decisions of international organisations including the UN bodies and specialised institutions, as well as apply to the Legal Department of the Ministry of Foreign Affairs of the Russian Federation, the Ministry of Justice of the Russian Federation.

Decision of the Government of the Russian Federation No. 627 of October 15, 2003 on the Endorsement of the Regulation on the Detention Conditions for Persons Arrested for an Administrative Violation, Food Supply Norms and Medical Services Procedure for Such Persons

Arrested persons shall be detained in especially designated rooms or special institutions. Persons arrested for more than 3 hours shall be provided with foodstuffs according to Norm 3 of the daily allowance and may get personal hygiene items and foodstuffs from relatives and other persons.
It is prohibited to place the persons with diseases (injuries) in the special rooms with condition defined as "average" or "heavy", persons with diabetes mellitus, pregnant women, as well as grownups with children up to 14 years of age if it is impossible to hand them over to relatives or other legal representatives. However, this prohibition apply only in the presence of documents confirming the disease or pregnancy, or appropriate confirmation received (over the telephone or in writing) from the public health institution, as well as on the basis of the statement issued upon examination of the arrested person.
The norm of space per detainee is at least 2 square meters. Persons arrested for more than 3 hours must be provided with space for sleep during the night time.

Decision of the Government of the Russian Federation No. 626 of October 14, 2003 on the Exemption from the Customs Duty of Individual Commodities (Equipment, Including Spare and Component Parts for It)

Lists the codes of commodities (equipment, including component and spare parts for it) imported under the contracts that were open for financing until August 1, 1998 inclusive at the expense of the tied credits of the governments of foreign states, banks and companies attracted under the guarantees of the Government of the Russian Federation. The mentioned commodities imported by the mentioned organisations are exempted from the customs duties.
Customs duties due for the mentioned commodities, as well as the penalties and fines for the unpaid duties, that were not paid as of the moment of entry into force of the Federal Law on the amendments to Article 35 of the Law of the Russian Federation on the customs tariff (August 11, 2003) are not paid and collected. The earlier paid customs duties for the mentioned commodities are not returned.

Order of the Committee of the Russian Federation for Financial Monitoring No. 18, of August 28, 2003 on the Publication of the List of States (Territories) Envisaged in Article 6 of the Federal Law on the Countermeasures against Legalisation (Laundering) of Incomes Obtained in a Criminal Way and Financing of Terrorism

The list of the states (territories) failing to participate in the international cooperation in the combating the legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism now includes the Cook Islands, Egypt, Guatemala, Indonesia, Myanmar, Nauru, Nigeria, the Philippines and the Ukraine.
Registered in the Ministry of Justice of the Russian Federation on October 15, 2003. Reg. No. 5178.

Order of the Ministry of Justice of the Russian Federation and the Ministry of Finance of the Russian Federation No. 257/89n of October 6, 2003 on the Endorsement of the Procedure of Calculation of the Labour Remuneration of a Lawyer Participating As Defence in Criminal Proceedings at the Order of the Bodies of Investigation, Prosecutor or Court Depending on the Case Complexity

The endorsed procedure applies in the determination of the amount of labour remuneration of a lawyer depending on the case complexity. Lawyer occupancy is estimated in days when the lawyer was actually engaged regardless of the length of work during the day. The Order defines criteria taken into account when the investigator, prosecutor or court determine the amount of labour remuneration of the lawyer per day of participation as defence in the criminal proceedings.
Registered in the Ministry of Justice of the Russian Federation on October 15, 2003. Reg. No. 5174.

Order of the State Customs Committee of the Russian Federation No. 1023 of September 16, 2003 on the Endorsement of the Forms of Documents Used in the Customs Check and Examination of Rooms and Territories and Their Filling Instruction

Endorses the forms of the act of the customs check, order to carry out examination of rooms and territories and the act of examination of the rooms and territories, as well as their filling instruction.
The Order is entered into force from January 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on October 13, 2003. Reg. No. 5170.

Order of the Ministry of Education of the Russian Federation No. 3693 of September 29, 2003 on the Amendments to the Decision of the State Committee of the Russian Federation for Higher Education No. 8 of December 27, 1995 on the Requirements to the Specimens of the State Documents on the Secondary Professional Education

Provides the new wording for the specimens (forms) of diplomas of the basic and advanced levels. The changes pertain to the hard cover of the mentioned diplomas.
Registered in the Ministry of Justice of the Russian Federation on October 13, 2003. Reg. No. 5169.

Order of the State Customs Committee of the Russian Federation No. 1013 of September 15, 2003 on the Customs Registration of Commodities Moved over Pipelines and Electric Power Lines

Specifies the particulars of the customs registration of commodities moved over the pipelines and electric power lines. The commodities may be declared as a single consignment under one foreign-trade contract within a calendar month regardless of the volume of supplies. Special permission of the customs body for such procedure of declaring is no required.
Also specifies the particulars of declaring of commodities under several foreign-trade deals. As transportation (shipment) documents when declaring the commodities moved over pipelines and electric power lines, the acts of actual supplies of commodities are accepted drawn up on the basis of instrument readings recording the transfer of commodities and the contract with the transportation organisation for commodities transportation, or a document confirming the right of use of the pipeline or electric power lines.
The Order is entered into force from January 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on October 10, 2003. Reg. No. 5166.

Decision of the State Construction Committee of the Russian Federation No. 170 of September 27, 2003 on the Endorsement of the Rules and Norms of Technical Operation of the Housing Fund

Introduces the requirements and procedure of servicing and repair of the housing fund. Defines the rules of operation, capital repair and reconstruction of the objects of the housing and communal sphere, preservation and maintenance of the housing fund, technical inventory taking.
Fixes the duty of citizens to pay in due time for the housing, communal services and make payments under the housing credits.
Provides the recommended list of works in the maintenance of the dwelling homes carried out by the organisation servicing the housing fund, as well as the model list of works pertaining to current repairs.
Special attention is paid to the preparation of the housing fund to the seasonal operation. Thus, the time limits of the beginning and end of the preparation for the winter of each of the dwelling homes, boiler house, heat supply station must be endorsed by the body of local government taking into account termination of all works in the northern and eastern regions before September 1, in the central regions - before September 15, and the southern regions - before October 1 including trial launches of the central heating and furnaces.
Defines the procedure of maintenance of rooms and territories adjacent to homes including the rules of maintenance of flats, staircases, balks, vaults and technical basements, as well as the exterior appearance of buildings and territories. Provides time limits for the elimination of defects in extraordinary repairs works of individual parts of dwelling homes and their equipment.
The rules are obligatory for execution by the bodies of executive power of the subjects of the Russian Federation, state control and enforcement bodies, as well as the bodies of local government.
Registered in the Ministry of Justice of the Russian Federation on September 15, 2003. Reg. No. 5176.

Order of the Ministry of Finance of the Russian Federation No. 81n/BG-3-28/487 of September 3, 2003 on the Endorsement of the Documents Regulating Information Exchange between the Departments of the Federal Treasury of the Ministry of Finance of Russia and the Departments of the Ministry of Taxation of Russia for the Subjects of the Russian Federation

Defines the procedure and terms of organisation of information exchange in the electronic form using cryptographical security and the electronic digital signature between the departments of the Federal Treasury of the Ministry of Finance of Russia and the departments of the Ministry of Taxation of Russia for the subjects of the Russian Federation.

Decision of the Government of the Russian Federation No. 635 of October 18, 2003 on the Invalidation of Item 7 of the Special Terms of Purchase of Radio Electronic and High-Frequency Devices

The special terms of purchase of radio electric and high-frequency devices are being brought in compliance with the legislation. According to Item 7, the selling of radio electronic and high-frequency devices is arranged by producers, suppliers and trade organisations on the basis of permissions issued by the state enforcement bodies in charge of communication. Permissions are not required for the selling of radio reception devices intended for individual reception of TV and radio broadcasting programs, transmissions and signals of the personal radio paging devices (radio pagers), as well as items of household equipment other than those containing radio emission devices.
On April 11, 2002, the Ruling of the Board of Cassation of the Supreme Court of the Russian Federation No. KAS 02-165 invalidated Item 7 of the mentioned document since the legislator did not empower the Government of the Russian Federation with the right to introduce permissions to sell radio electric and high-frequency devices and the norm of Item 7 was adopted in excess of authority available with the Government of the Russian Federation.

Decision of the Government of the Russian Federation No. 633 of October 18, 2003 on the Reduction of the Rate of the Special Duty for Potato Starch Imported to the Customs Territory of the Russian Federation

The rate of the import customs duty for potato starch (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 1108 13 000 0) is fixed to amount to 20% of the customs cost, however, not less than EUR 0.08 per kg (earlier, 30% of the customs cost, however, not less than EUR 0.11 per kg).
The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 632 of October 18, 2003 on the Endorsement of the Rate of the Import Customs Duty for Silicon Other

The rate of the import customs duty for silicon other (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 2804 69 000 0) is fixed in the amount of 20% of the customs cost, however, not less than EUR 0.16 per kg (earlier, 5% of the customs cost).
The Decision is entered into force one month after the day of its official publication for 9 months.

Decision of the Government of the Russian Federation No. 631 of October 17, 2003 on the Amendment to the List of the Seasonal Industries and Types of Activities Applied to Grant a Respite or Extension Schedule for the Tax Payment

The mentioned list is extended to include new section "Light Industries" including seasonal production of items of natural fur in organisations of the fur industry.

Order of the Ministry of Finance of the Russian Federation No. 84n of September 16, 2003 on the Endorsement of the State Control Procedure for the Import to the Russian Federation and Export from the Russian Federation of Natural Diamonds and Brilliants

Introduces the state control rules for the import and export of natural diamonds and brilliants. The goal of the state control is the checking by the state controllers of the Ministry of Finance of Russia of observation of the legislation in the foreign-trade deals with natural diamonds and brilliants.
Registered in the Ministry of Justice of the Russian Federation on October 13, 2003. Reg. No. 5172.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-17/31 of September 29, 2003

Explains that organisations must submit accounting reports according to the forms developed and adopted by them. Submission of accounting reports on recommended specimens shows an incomplete fulfilment by organisations of the requirements of the normative documents on accounting work. Thus, organisations must have introduced independently amendments to their adopted forms of accounting reports for the year 2003 taking into account their specifics.

Decision of the Government of the Russian Federation No. 638 of October 20, 2003 on the System of Reports Submitted to the Federal Body of Executive Power in Charge of Regulation of Natural Monopolies

The system of reports submitted by organisations engaged in activities in the sphere of regulated price forming in electric power industry includes reports drawn up in compliance with the Federal Law on accounting work, state statistical reports, as well as state reports drawn up to the forms endorsed by the federal body of executive power in charge of regulation of natural monopolies.

Decision of the Government of the Russian Federation No. 634 of October 18, 2003 on the Endorsement of the Forms of Reports of the Resources of Accumulated Pensions and Financial Results of Their Investing Published by the Ministry of Finance of the Russian Federation

Institutes the forms of the reports of resources of accumulated pensions and financial results of their investing published annually by the Ministry of Finance of Russia in mass media.

Decision of the Government of the Russian Federation No. 629 of October 16, 2003 on the Authority to Sign Agreements on Debt Restructuring Granted to the Territorial Bodies of the Ministry of Taxation of the Russian Federation

Territorial bodies of the Ministry of Taxation of Russia at the place of location of agricultural producers enjoy the authority to sign agreements on debt restructuring on behalf of the creditors entitled to collect from these producers the debts in obligatory payments to the federal budget and the state non-budgetary funds inasmuch as they pertain to the payments controlled by these bodies.

Order of the Ministry of Transport of the Russian Federation No. 195 of October 2, 2003 on the Endorsement of the Regulation on the Procedure of Naming of the Vessels of the Internal Water Transport

The name of the vessel is assigned by his owner upon coordination with the State Service of the River Fleet of the Ministry of Transport of Russia. The name must be in Russian letters. It is not recommended to use more than two words in the name. The name may be changed when the property right is transferred, if there two or more vessels of the same name in the closed basin, adjacent basins or of the mixed river- and sea-going type.
Registered in the Ministry of Justice of the Russian Federation on October 17, 2003. Reg. No. 5181.

Letter of the Ministry of Finance of the Russian Federation No. 15-05-29/1018 of September 22, 2003

Explains that the permission of the Bank of Russia is not required for the currency operations to grant commercial credits in foreign currencies by resident legal entities to resident legal entities (not being credit organisations). To make payments in foreign currencies between resident legal entities in all other cases, it is necessary for the payer to have the permission of the Bank of Russia for each individual currency operation.

Letter of the Ministry of Taxation of the Russian Federation No. 22-2-16/20156-azh406 of September 15, 2003 on the Procedure of Application of the Taxation System in the Form of the Uniform Imputed Income Tax

Independent entrepreneurs and organisations rendering on the territory of the Moscow Province with the uniform imputed income tax highway transportation services in passenger and cargo transportation, operating not more than 20 vehicles and not registered in the tax bodies of this subject of the Russian Federation must register at the place of the mentioned activities within not more than five days from the its beginning.
When carrying out from January 1, 2003 on the territory of the subjects of the Russian Federation of the types of entrepreneurial activities subject to the uniform imputed income tax, the payers loose their right for the simplified taxation system both for the types of entrepreneurial activities already transferred to the uniform imputed income tax and for the types of activities other than those subject to this tax.

Letter of the Ministry of Finance of the Russian Federation No. 03-01-01/15-245 of August 20, 2003

The recipient of the budget resources may make advance payments for the supplies of products (works, services) within the limits of the budget obligations on the terms and in the amount defined by the Government of the Russian Federation. The mentioned payment for the products (works, services) to be supplied in the following fiscal year is not subject to the definition of the "use of the budget resources for other than designated purposes".

Decision of the Government of the Russian Federation No. 639 of October 21, 2003 on the Amendments to the Decision of the Council of Ministers - the Government of the Russian Federation No. 695 of July 23, 1993 and No. 1261 of December 1, 1993

The list of individual categories of contract servicemen with the meals supplied at the place of service now includes servicemen sent abroad with the peace keeping mission in the armed conflict zones. The mentioned persons shall get daily subsistence in the amount of 30% of the norm when sent on short-term trips.
The Decision is entered into force from January 1, 2004.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-14/310 of October 7, 2003

When the assets are entered in accounting records as fixed assets, one should be guided by PBU 6/01 "Registration of Fixed Assets". The Regulation on accounting work and accounting reports in the Russian Federation endorsed by the Order of the Ministry of Finance of Russia No. 34n of July 29, 1998 is expected to be invalidated from January 1, 2004 because of the adoption of 19 new regulations on accounting work.

Letter of the Ministry of Finance of the Russian Federation No. 04-03-11/63 of August 6, 2003 on the Procedure of Keeping of Sales Books When Selling Commodities for Cash and Using Pay Cards

In cases of cash payments and/or payments using pay cards when selling commodities (works, services) to organisations and independent entrepreneurs with VAT collection, the sellers must both draw up appropriate invoices and hand out cash slips to the buyers. In this case, the sales book must contain only those invoices drawn up for these commodities (works, services), with the total receipts from the sale of commodities (works, services) registered on the control tape of the cash register being show in the sales book without the amounts of the given invoices.

Decision of the Government of the Russian Federation No. 630 of October 16, 2003 on the Uniform State Register of Independent Entrepreneurs, Rules of Storage of Documents (Information) in the Uniform State Registers of Legal Entities and Independent Entrepreneurs and Their Transfer for Permanent Storage to the State Archives, As Well As on the Amendments to the Decisions of the Government of the Russian Federation No. 438 and 439 of June 19, 2002

The acts of the Government of the Russian Federation are being brought in compliance with the Federal Law on the amendments to the Federal Law on the state registration of legal entities. The Decision specifies the rules of keeping of the Uniform State Register of Independent Entrepreneurs and providing information from it.
The state registration of peasant (farmers') enterprises is carried out according to the procedure specified for the state registration of natural persons as independent entrepreneurs.
An excerpt from the State Register containing information on an independent entrepreneur is charged with the fee of 2 minimum amounts of labour remuneration for each document, with urgent presentation of information (no later than the working day following the day of the request) being charged with 4 minimum amount of labour remuneration. The Decision lists the cases when the mentioned information is provided free of charge.
The Decision endorses the forms of the documents used for the state registration of natural persons as independent entrepreneurs, for the state registration of termination of the mentioned activities, as well as for the changes in the information on the independent entrepreneur contained in the Uniform State Register of Independent Entrepreneurs.

Decision of the State Construction Committee of the Russian Federation No. 184 of October 21, 2003 on the Invalidation of Appendix 2 to the Decision of the State Construction Committee of Russia No. 16 of April 8, 2002

Invalidates the list of automatic programs of estimate calculation certified by the State Construction Committee of Russia and recommended for use in the drawing up of estimate and initial accounting documentation in construction.

Letter of the Ministry of Taxation of the Russian Federation No. VG-6-03/1018 of October 1, 2003 on the Taxation of Services in the Placing of Election Promotion Materials on the Channels of TV and Radio Broadcasting Organisations and in Periodicals

Incomes obtained by organisations from the services in the placing of election promotion materials on the channels of TV and radio broadcasting organisations and in periodicals granted at cost are subject to the profit tax according to the commonly adopted procedure.
When placing the mentioned materials on the channels of TV and radio broadcasting organisations, VAT is collected according to the commonly adopted procedure using the 20% rate.
Sales operations to natural persons of services paid for in cash or using pay or credit cards are subject to the sales tax according to the procedure envisaged in the laws of the subjects of the Russian Federation.

Order of the State Customs Committee of the Russian Federation No. 1098 of October 2, 2003 on the Endorsement of the Rules of Keeping of the Register of Customs Brokers (Representatives)

Specifies the procedure of examination by the State Customs Committee of Russia of applications of legal entities for inclusion in the Register of Customs Brokers (Representatives), issue of the certificate of inclusion of the legal entity in the Register, as well as the procedure of exclusion of the legal entity from the Register.
Inclusion of a legal entity in the Register is not charged.
The Order lists the terms of inclusion of the legal entity in the Register. They include, in particular, availability on the applicant payroll of at least two specialists in the customs registration with a qualification certificate, as well as the presence of an insurance contract with the broker (representative) for the civil responsibility that may occur for the damage to the property of the represented persons or violation of contracts with these persons. The insured amount may not be less than Rbl 20 million.
The Order is entered into force from January 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on October 21, 2003. Reg. No. 5190.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-24/527@ of October 6, 2003 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-18/297 of August 18, 2000 on the Measures to Adopt and Implement the Decisions on the Issues of Registration in the Taxpayer Personal Accounts of Monetary Resources Written off from Taxpayer Payment Accounts but not Entered on the Budget Incomes Accounts

Provides the new wording for the logbook of monetary resources written off from taxpayer payment accounts but not entered on the budget incomes accounts, as well as provides its filling procedure.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-14/316 of October 15, 2003

Explains that with the buyer organisation having transferred an advance payment for the commodities under a contract, supplier duties to ship the products may not be regarded as a debt requiring to form the doubtful debts reserve.

Federal Law No. 133-FZ of October 27, 2003 on the Amendment to the Federal Law on the Department of the Courts of the Supreme Court of the Russian Federation

The procedure of assigning to the position and discharge from it of the chief of department (section) of the Department of the Courts in the subject of the Russian Federation now does not contain the provision stating that the mentioned assignment or discharge is arranged in coordination with the bodies of state power of the subject of the Russian Federation according to the procedure specified in the law of this subject.
The Federal Law is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 643 of October 24, 2003 on the Rules of the Wholesale Market of Electric Power in the Transient Period

Specifies the legal fundamentals of the functioning of the wholesale market of electric power in the transient period of reformation of the electric power industry within the specified pricing zone. Within the limits of the pricing zone, all subjects of the electric power industry may buy and sale electric power at free (unregulated prices).
The Decision specifies that the actual procedure of payments for the generating power of suppliers of electric power preserves till January 1, 2004. In the mentioned period, the actual tariff rates for electric power apply endorsed for a participant of the regulated sector of the wholesale market.
The Decision is entered into force from November 1, 2003.

Order of the Ministry of Power Supplies of the Russian Federation No. 401 of October 6, 2003 on the Implementation of the Code of Administrative Violations of the Russian Federation

The right to carry out such procedural actions as transportation, administrative arrest, personal examination, withdrawal and arrest of personal belongings and documents, examination of the transport vehicle is granted to the following officials of the agency guards of the Ministry of Power Supplies of Russia: chiefs of commands, chiefs of groups and their deputies.
Registered in the Ministry of Justice of the Russian Federation on October 27, 2003. Reg. No. 5205.

Order of the State Customs Committee of the Russian Federation No. 1158 of October 16, 2003 on the Invalidation of the Order of the State Customs Committee of Russia No. 1138 of October 24, 2002

Invalidates the Order listing the categories of officials of the customs bodies of the Russian Federation authorised to draw up the protocols of violations of the currency legislation.
Registered in the Ministry of Justice of the Russian Federation on October 27, 2003. Reg. No. 5199.

Decision of the State Standards Committee of the Russian Federation No. 110 of October 8, 2003 on the Invalidation of the Normative Documents on Obligatory Certification

Pursuant to the entry into force of the Federal Law No. 184-FZ of December 27, 2002 on the technical regulation, invalidates the rules of certification of the services of retail trade and the rules of certification of the services in technical servicing and repair of motor vehicles.
Registered in the Ministry of Justice of the Russian Federation on October 23, 2003. Reg. No. 5194.

Federal Law No. 132-FZ of October 23, 2003 on the Amendments to Some of the Legislative Acts of the Russian Federation on Rehabilitation of Invalids

Defines the notion of "technical and other means of rehabilitation of invalids" and provides classification of these means. Refines criteria permitting to get the mentioned means by adding social criteria to medical indications (specified according to the procedure defined by the Government of the Russian Federation). Technical maintenance and repair of the technical means of rehabilitation of invalids is provided on the priority basis free of charge or on beneficial terms.
The Law differentiates the sources of financing of expenses pertaining to rehabilitation equipment provided to different categories of invalids between the federal budget, budgets of the subjects of the Russian Federation and the resources of the Social Insurance Fund of Russia.
The bodies of executive power of the subjects of the Russian Federation are empowered with authority to define the procedure of rendering services in technical maintenance and repair of the technical means of rehabilitation.

Decision of the Government of the Russian Federation No. 646 of October 27, 2003 on the Adverse or Hazardous Industrial Factors and Works Requiring Preliminary and Periodic Medical Examinations and the Procedure of Carrying out of These Examinations

Adverse and/or hazardous industrial factors and works requiring preliminary and periodic medical examinations, as well as the procedure of carrying out them must be endorsed by the Ministry of Public Health of Russia before March 1, 2004.

Order of the State Customs Committee of the Russian Federation No. 539-r of September 29, 2003 on the Places of Temporary Import (Export) of Commodities to (from) the Customs Territory of the Russian Federation Using ATA Carnets

Provides the new wording for the list of the places of customs registration of commodities using ATA carnets.
Registered in the Ministry of Justice of the Russian Federation on October 27, 2003. Reg. No. 5200.

Decision of the Board of the Ministry of Taxation of the Russian Federation of September 24, 2003 "Practice of Application of the Provisions of Chapter 25 "Profit Tax from Organisations" of Part 2 of the Tax Code of the Russian Federation and the Main Directions of Improvement of Profit Taxation" (Protocol No. 6-1)

Emphasises that the system of keeping of tax records is not defined on the centralised basis, and the taxpayers keep independently worked out tax registers which makes tax control more complicated. In view of the revealed drawbacks in the available practice of application of Chapter 25 of the Tax Code of the Russian Federation "Profit Tax from Organisations" the Decision specifies the list of measures to improve profit taxation and the time limits for their implementation.

Federal Law No. 134-FZ of October 28, 2003 on the Amendments to Article 26 of the Federal Law on Attorneys' Activities and Advocacy in the Russian Federation

Specifies the categories of citizens enjoying free legal aid. Such aid is rendered to the citizens of the Russian Federation with the average per capita income of the family being less than the cost of living fixed for the subject of the Russian Federation in compliance with the federal legislation, as well as the single citizens of the Russian Federation with incomes being less than the mentioned value.
Earlier, legal aid was rendered free of charge to the citizens of the Russian Federation with the average per capita income being less than the cost of living fixed in the law of the appropriate subject of the Russian Federation.
The Federal Law is entered into force from the day of its official publication.

Decree of the President of the Russian Federation No. 1264 of October 27, 2003 on the Endorsement of the Regulation on the State Borderline Commission and the Composition of Its Positions

The State Borderline Commission is a coordinating body providing for a purposeful joint activities of the bodies of state power in the Russian Federation and its subjects, bodies of local government, organisations and public associations for the purpose of building and implementation of the borderline policy of the Russian Federation. The Commission may create borderline commissions in the federal districts and control their activities.
The tasks of the Commission includes assessment of the risks to the security of the Russian Federation in the borderline sphere and working out of a complex of measures to neutralise them, defining the national interests in the borderline sphere and other.
The Decree is entered into force from the day of its signing.

Decision of the Government of the Russian Federation No. 647 of October 28, 2003 on the Amendments to the Decision of the Government of the Russian Federation No. 361 of June 23, 2003

Changes the rules of drawing up of travel documents (tickets) to passengers going to the Kaliningrad Province from the rest of the territory of the Russian Federation in transit through the territory of Lithuania and back by the railway transport.
If a document entitling for the transit travel is not available with the passenger, necessary information of this passenger is reported to the embassy of the Lithuanian Republic to draw up the simplified travel document.

Decision of the Constitutional Court of the Russian Federation No. 15-P of October 30, 2003 on the Case of Constitutionality of Individual Provisions of the Federal Law on the Main Guarantees of Electoral Rights and the Right to Participate in the Referendum of the Citizens of the Russian Federation Pursuant to the Request of a Group of Deputies of the State Duma and Appeals of Citizens S.A.Buntman, K.A.Katanyan and K.S.Rozhkov

The applicants challenged the constitutionality of individual provisions of the Federal Law of June 12, 2002 on the main guarantees of electoral rights and the right to participate in the referendum of the citizens of the Russian Federation pertaining to the regulation of activities of mass media organisations in the sphere of information support of elections and referendums.
The Constitutional Court of the Russian Federation recognised the provisions of Subitems "b", "c", "d", "e", "f" of Item 2 of Article 48 of the mentioned Law as not contradicting the Constitution of the Russian Federation since they do not permit an extended interpretation of election agitation as applied to its prohibition for representatives of mass media organisations when they carry out their professional activities. Agitation may include only those mass media statements proved in the court to be a direct intention of a journalist aimed at providing support to a particular deputy.
Item 5 of Article 45 of the Law is also recognised as not contradicting the Constitution of the Russian Federation, since it may not serve as a basis to prohibit representatives of mass media organisations to state their own opinion when they carry out their professional activities, voice comments in other than a single information block.
Provision of Subitem "g" of Item 2 of Article 48 of the Law is recognised as not complying with the Constitution of the Russian Federation since it recognises as election agitation any actions (other than those listed in Subitems "a", "b", "c", "d", "e", "f" of Item 2 of Article 48) aimed at inspiring the electorate to vote in a certain way.
The revealed sense of the mentioned items is obligatory for all and excludes any other their interpretation in the judicial practice. Applicants cases must be revised according to the commonly adopted procedure taking into account the present Decision.
The Decision is entered into force immediately after annunciation.

Decision of the Government of the Russian Federation No. 650 of October 29, 2003 on the Amendment to the List of the Types of Enterprises, Institutions and Organisations Forming the Criminal Execution System Endorsed by the Decision of the Government of the Russian Federation No. 89 of February 1, 2000

The list of the types of enterprises, instructions and organisations forming the criminal execution system includes now preliminary investigation isolation wards.

Decision of the Federal Power Supply Commission No. 81-e/15 of October 1, 2003 on the Endorsement of the Methodology Directions for the Estimation of Tariff Rates for the Services in Organisation of the Work of the Sales System of the Wholesale Market of Electric Power

Defines the methodology of estimation of tariff rates for the services in organisation of the work of the sales system of the wholesale market of electric power.
Economically substantiated amount of tariff rates is estimated proceeding from the need to compensate to the organisation rendering services in organisation of the work of the sales system of the wholesale market of electric power of expenses pertaining to the rendered services and providing economically substantiated profit.
The Methodology Directions are intended for application by the Federal Power Supply Commission of Russia and organisations rendering services in organisation of the work of the sales system of the wholesale market of electric power.
Registered in the Ministry of Justice of the Russian Federation on October 28, 2003. Reg. No. 5206.

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