Monitoring of the Federal Legislation dated 28.11.2003

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/533 of October 9, 2003 on the Amendments to Appendices 1 and 2 to the Order of the Ministry of Taxation of Russia No. BG-3-22/647 of November 12, 2002 on the Endorsement of the Form of the Tax Declaration for the Uniform Tax Paid in Cases of Use of the Simplified Taxation System and of Its Filling Procedure

The amendments are introduced in List D "Calculation of the Uniform Tax" of the tax declaration for the uniform tax paid in cases of use of the simplified taxation system and in its filling procedure.
Registered in the Ministry of Justice of the Russian Federation on October 30, 2003. Reg. No. 5208.

Order of the Ministry for Antimonopoly Policy of the Russian Federation No. 374 of October 28, 2003 on the Endorsement of the Procedure of Determination of the Dominating Position of Financial Organisations at the Market of Bank Services

Specifies the procedure of determination of the dominating position of legal entities carrying out on the basis of appropriate licenses bank operations and deals (credit organisations) at the market of bank services.
The dominating position is defined on the basis of determination of the share of the credit organisation at the market of bank services regardless of its place of location specified in the constituent documents.
Dominating position of the credit organisation at the market of bank services is not a violation of the antimonopoly legislation.
The dominating position may not be recognised as such of a credit organisation with its share at the federal market of bank services being less than 10% or 20% on a part of the territory of the Russian Federation.
Registered in the Ministry of Justice of the Russian Federation on October 30, 2003. Reg. No. 5207.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-27/575 of October 29, 2003 on the Taxpayer Reception Procedure in Inspections of the Ministry of Taxation of Russia

Inspections of the Ministry of Taxation of Russia are ordered to arrange reception of taxpayers on the daily basis during the whole of the working time. Methodology recommendations on the work with the taxpayers must be worked out within two months.

Ruling of the Constitutional Court of the Russian Federation No. 316-O of July 10, 2003 on the Appeal of Citizen I.N.Ivanova against Violation of Her Constitutional Rights by Item 2 of Article 119 of the Tax Code of the Russian Federation

According to the challenged norm, the failure to present the tax declaration to the tax body by the taxpayer within more than 180 days of the expiry of the time limit for submission of such declaration specified in the tax legislation implies a fine in the amount of 30% of the sum of the tax due under this declaration and 10% of the sum of the tax for each complete or incomplete month beginning with the 181st day.
The Constitutional Court of the Russian Federation explained that the tax declarations (not forming part of the list of obligatory elements of taxation) are presented to the tax body for those taxes that must be paid by the taxpayers if such duty is envisaged in the legislation on taxes and fees. The responsibility for the failure to present the tax declaration may not occur if the appropriate duty is not envisaged in the legislation on taxes and fees. The Law of October 18, 1991 on the highway funds in the Russian Federation invalidated from January 1, 2001 did not specify either the duty of the taxpayers to submit to the tax bodies the declarations (estimates for the given tax) or the time limits for their submission. This duty of the taxpayers was envisaged in the agency act - Instruction of the Ministry of Taxation of Russia No. 59 of April 4, 2000.
The challenged norm of Item 2 of Article 119 of the Tax Code of the Russian Federation does not contain a substantiation to call the taxpayer to account for the failure to present the tax declaration if the appropriate duty is envisaged in the agency legal acts.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-24/545 of October 17, 2003 on the Endorsement of the Rules of Writing off in 2003 of the Restructured Debt of Credit Organisations to the Federal Budget in Penalties and Fines

Specifies the procedure of writing off of the restructured debt of credit organisations as independent taxpayers to the federal budget in penalties and fines, as well as the debt in taxes and fees of their clients under conciliation agreements concluded between credit organisations and their creditors.
The debt is to be written off under the condition of the early redemption of the restructured debt in taxes and fees and full and timely transfer of the current tax payments by the credit organisation.
If the credit organisation redeems half of the debt within 2 years after the conciliation agreement, as well as if the current tax payments are transferred in full and in due time, the amount of the restructured debt is written off in half. In case of full redemption of the debt within 4 years after the conciliation agreement, the whole of the restructured debt in penalties and fines is written off.
The Order provides the form of the application for the writing off of the restructured debt.

Letter of the Ministry of Taxation of the Russian Federation No. FS-6-09/1097@ of October 22, 2002 on the Procedure of Submission of Information on the State Registration of Legal Entities

Information on the state registration of legal entities must be presented to the territorial bodies of the Federal Commission for Securities Market of Russia. The type of the medium may be defined by the agreement of the bodies involved.
The departments of the Ministry of Taxation of Russia for the subjects of the Russian Federation are recommended to coordinate the procedure of submission of information of the Uniform State Register of Legal Entities with the regional divisions of the Federal Commission for Securities Market of Russia in the federal districts of Russia taking into account the time, structure and formats of information handed over on electronic medium.

Letter of the Ministry of Taxation of the Russian Federation No. NA-6-21/1071 of October 15, 2003 on the Tax on Extraction of Mineral Resources

When selling mineral water (including the bottled one), estimation of its cost for the purpose of determination of the taxable base is carried out proceeding from the selling prices without VAT and excise duty tax less the amount of taxpayer delivery expenses depending the supply conditions.
If the selling prices are different for the produced mineral water, the estimate of the cost of the unit of produced mineral water is carried out as a ratio of the receipts from the sale of produced mineral water to the quantity of the produced and sold mineral water.
Production of mineral waters used for medicinal purposes and for resorts only without their direct sale (including after treatment, preparation, processing and bottling) is subject to the zero tax rate.

Order of the Government of the Russian Federation No. 1577-r of October 31, 2003

Approves the concept of development of the market of services of the postal communication for the period until 2010. The concept defines perspectives of further development of the Russian market of services of public use postal communication and the role of state management during its development for the period until 2010.
The Order provides the goals and tasks of development of services in conveying written correspondence, parcels, messenger and express-mail dispatches, money transfers, services in delivery of pensions and allowances, distribution of periodicals, information communication services. The main tasks are development of competition, determination of the list of services requiring licensing, as well as the working out of the normative legal basis in the sphere of postal communication.

Order of the Ministry of Education of the Russian Federation No. 3828 of October 8, 2003 on the Invalidation of the Order of the Ministry of Education of Russia No. 1955 of April 30, 2003 on the Endorsement of the List of the Minimum Necessary Works (Services) Provided for During Strikes in Organisations, Branches and Representations of the Education System

The mentioned list is abandoned because its earlier endorsing Order has been invalidated from the day of its adoption by the Decision of the Supreme Court of the Russian Federation No. GKPI 03-653 of July 31, 2003.
The motivation of this Decision was that the list had been developed by the federal body of executive power without engaging all operating in this sphere all-Russia trade unions and associations of employers, which is in violation of Part 3 of Article 412 of the Labour Code of the Russian Federation.
Registered in the Ministry of Justice of the Russian Federation on October 30, 2003. Reg. No. 5210.

Information Report of the Committee of the Russian Federation for Financial Monitoring of October 21, 2003

Explains that inclusion of Ukraine in the list of states failing to participate in international cooperation in the combating of legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism does not imply imposing any economic or financial sanctions against it.
However, according to the Federal Law of the Russian Federation No. 115-FZ of August 7, 2001, obligatory control must apply to any operations with monetary resources or other property if the involved amount equals to or is greater than Rbl 600,000 with at least one party of the operation being a natural person or legal entity with respective registration, place of residence or place of location in the state included in the mentioned list.

Decision of the Government of the Russian Federation No. 669 of November 4, 2003 on the Authorised Federal Body of Executive Power in Charge of the State Regulation of Activities of Non-State Pension Funds in the Sphere of Non-State Pension Support, Obligatory Pension Insurance and Professional Pension Insurance, Enforcement and Control over the Mentioned Activities

The authorised body is the Ministry of Labour of Russia. The state regulation, enforcement and control in the sphere of building and investing of the resources of accumulated pensions shall also be vested in the Federal Commission for Securities Market of Russia within their sphere of reference.
The Ministry of Labour of Russia shall carry out the licensing of activities of non-state pension funds in pension support and pension insurance, notification registration of non-state pension funds, registration of their rules and other functions.

Decision of the Government of the Russian Federation No. 668 of November 4, 2003 on the Cooperation with Foreign States in the Sphere of Education

Admission of foreign citizens and compatriots from abroad for study in the state institutions of higher professional education supervised by the federal bodies of executive power (regardless of the time of study, level and type of implemented programs) and the sending of Russian specialists to foreign educational institutions for teaching may not be greater than 7,000 and 150 person a year respectively.

Decision of the Government of the Russian Federation No. 666 of November 3, 2003 on the Endorsement of the Regulation on the Reimbursement of Expenses to Specialists of Law Enforcement or Supervising State Bodies Attracted to Render Aid in Customs Control Measures

The mentioned specialists shall get reimbursement for the travel and lodging expenses and the daily allowance. The specialists shall preserve average earnings (monetary subsistence) at the main place of work (service) for the period of rendering aid and customs control measures. In this case, at the main place of work (service), expenses pertaining to the summoning of the specialist to the customs body shall not be covered.
Reimbursement of travel expenses is arranged on the basis of travel documents, however, not greater than the cost of travel depending on the category of the transport vehicle. Specialists shall not get the daily allowance if they can return to the place of permanent residence every day.
The Decision is entered into force from January 1, 2004.

Letter of the Ministry of Taxation of the Russian Federation No. BK-6-07/1046@ of October 8, 2003 on the Containers Used for Bottling Alcoholic Products and Their Labelling

Explains the procedure of labelling with the special federal stamps of alcoholic products distributed in souvenir and non-standard bottles. According to the Decision of the Government of the Russian Federation No. 212 of April 11, 2003 defining a number of capacities of the bottles used for alcoholic products, for alcoholic products stronger than 25% only the following capacities may be used: "up to 0.1 l inclusive", "0.25 l", "0.35 l", "0.375 l", "0.5 l", "0,61 l", "0.7 l", "0.75 l", "1 l", "1.5 l", "1.7 l" and "1.75 l and greater". The use of other capacities is not permitted.
Permission to bottle alcoholic products in kegs will be examined additionally after amending GOST R 51144-98 and solving the issue of their labelling with the special federal stamps.

Letter of the Ministry of Taxation of the Russian Federation No. BK-6-07/967@ of September 15, 2003 on the Selling of Alcoholic Products Labelled with the Old-Type Special Federal Stamps

Explains that the prohibition to sell to organisations producing alcoholic products old-type special federal stamps from September 1, 2003 pertains only to the Ministry of Taxation of Russia and its territorial departments. Other restrictions for the use of the old-type special federal stamps and products labelled with these stamps after inventory-taking in producer organisations and organisations engaged in wholesale and retail trade of alcoholic products are not envisaged. Distribution of alcoholic products labelled with old-type special federal stamps in wholesale and retail trade is permitted proceeding from the final date of consumption specified for the given products.

Decision of the Government of the Russian Federation No. 674 of November 5, 2003 on the Procedure of Examination of the Differences between the Bodies of Executive Power of the Subjects of the Russian Federation in the Sphere of State Regulation of Tariff Rates, Organisations Engaged in Regulated Types of Activities and Consumers

The federal body of executive power authorised to examine the differences between the bodies of executive power of the subjects of the Russian Federation in the sphere of state regulation of tariff rates, organisations engaged in regulated types of activities and consumers is the Federal Power Supply Commission of Russia. The fee for the examination of the differences paid to the federal budget amounts to Rbl 50,000. The differences are being examined in the presence of the parties or their representatives. The differences may be examined in the absence of the parties (party) to their application in writing or in case of a failure of a party to report if the party has been notified appropriately of the place and time of examination of the differences.
The form of the application, as well as the list and forms of the documents presented for the examination of the differences are endorsed by the Federal Power Supply Commission of Russia.

Decision of the Government of the Russian Federation No. 673 of November 5, 2003 on the Publication and Amount of Payment for the Publication of the Documents on the Development, Discussion and Expert Evaluation of the Draft Technical Regulations, Draft Legislative and Other Normative Legal Acts on Technical Regulations

The amount of payment for the publication of the notification of the development of the draft technical regulation and the notification of the termination of public discussion of the draft technical regulation is Rbl 1,000. The amount of payment for the publication of the draft federal law on the technical regulation adopted by the State Duma of the Russian Federation in the first reading and the statement of the expert commission for technical regulation is Rbl 4,000 per author's sheet. The mentioned information is published by the State Standards Committee of Russia in the Herald of Technical Regulation or appendix to it.

Decision of the Government of the Russian Federation No. 672 of November 5, 2003 on the Fixing of the Cost of Living in Per Capita Figures and for the Main Socio-Demographic Groups of Population for the Whole of the Russian Federation for the III Quarter of 2003

The cost of living for the III quarter of 2003 is fixed to amount to Rbl 2,121 per capita for the whole of the Russian Federation, Rbl 2,318 for the able-bodied population, Rbl 1,612 for pensioners, Rbl 2,089 for children.

Decision of the Government of the Russian Federation No. 671 of November 5, 2003 on the Endorsement of the Regulation on the Exaction or Replacement of the Commodities Moved across the Customs Border of the Russian Federation in Cases of Controlled Supplies

Specifies the procedure of full or partial exaction or replacement in cases of controlled supplies of commodities moved across the customs border and prohibited from free sale or permitted for distribution under a special permission. The mentioned procedure applies also to the replacement of commodities presenting a hazard to the health of people, natural environment or used for production of mass destruction weapons.
Full or partial exaction or replacement of commodities is arranged in each case on the basis of an agreement of the body in charge of the controlled supply with the competent bodies of foreign states participating in the controlled supply.
The Decision is entered into force from January 1, 2004.

Order of the Ministry of Public Health of the Russian Federation No. 434 of September 16, 2003 on the Endorsement of the Requirements to the Qualification of the Physical Culture and Sports Medicine Physician

Lists the categories of knowledge and skills of the physical culture and sports medicine physician according to the speciality requirements.
Registered in the Ministry of Justice of the Russian Federation on November 5, 2003. Reg. No. 5215.

Decision of the Federal Commission for Securities Market No. 03-40/ps of September 24, 2003 on the Procedure of Checking of Issuers, Professional Participants of the Securities Market, Self-Regulated Organisations of Professional Participants of the Securities Market and Other Organisations Licensed by the Federal Commission for Securities Market

The endorsed procedure specifies the procedures of preparation and carrying out of the checks of the mentioned organisations including organisations known to be carrying out unlicensed activities at securities market, as well as defines the rights and duties of the workers of the Federal Commission for Securities Market of Russia and the checked organisations. The checks may be the cameral ones or carried out on site.
The time of the on-site check may not be greater than 60 days. The time may be extended for 60 days more taking into account the check complexity, quantity and volume of the checked information. The check applies to the period of work of the organisation not covered by the previous on-site checks no more than three calendar years in length directly preceding the year of the check, except for the checks of issuers. It is prohibited to repeat the on-site check of the same circumstances, except for the cases of reorganisation or liquidation of the organisation, of the newly opened circumstances or when the Federal Commission for Securities Market of Russia checks the work of its regional division having carried out the check. The Decision specifies that officials and employees of the organisation, as well as the workers of other organisations, including those providing guards services under a contract, may not demand from inspectors any oral and/or written obligations and explanations.
The time of the cameral check may not be greater than five months. This time may be extended for one month in addition. The time of the cameral check of the validity of information of the documents presented for the state registration of the issue (additional issue) of emission securities may not be greater than 30 days.
Registered in the Ministry of Justice of the Russian Federation on October 31, 2003. Reg. No. 5212.

Decision of the Government of the Russian Federation No. 665 of November 3, 2003 on the Points of Transfer across the Customs Border of the Russian Federation to the Customs Territory of the Russian Federation of Poultry Meat and Edible Meat Offal

Arrival of the poultry meat and edible meat offal intended for consumption in the Russian Federation (code according to the Foreign Trade Commodity Nomenclature 0207) originating in the states that do not have overland transport routes to the Russian Federation is permitted only through the sea (river) and air points of transfer across the state border of the Russian Federation.
The Decision is entered into force from January 1, 2004.

Decision of the Government of the Russian Federation No. 658 of November 3, 2003 on the Endorsement of the Quota of Invitations to Foreign Citizens for 2004 to Enter the Russian Federation for Employment

The quota for 2004 is fixed in the amount of 213,000 invitations for foreign citizens to enter the Russian Federation for employment.

Order of the State Customs Committee of the Russian Federation No. 1070 of September 26, 2003 on the Endorsement of the Regulation on the Procedure of Inclusion in the Register of Owners of Temporary Storage Warehouses

Defines the procedure of examination of the application and issue of the certificate of inclusion in the Register of Owners of Temporary Storage Warehouses, as well as obligatory requirements to the outfit, equipment and place of location of the temporary storage warehouses.
The list of the temporary storage warehouses of the customs bodies and their owners will be published on the quarterly basis in official publications of the State Customs Committee of Russia.
The Order is entered into force from January 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on November 3, 2003. Reg. No. 5213.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-24/45 of October 24, 2003

Explains that initial accounting documents may serve as the documents confirming the payment for the notary actions, with cash registers being unnecessary in the payment for the notary services.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-14/318 of October 21, 2003

Decision of the Government of the Russian Federation No. 627 of June 24, 1998 permitting organisations regardless of the organisational and legal form to apply from October 1, 1998 reduction coefficients to the actual norms of amortisation deductions has been invalidated. According to PBU 6/01 "Registration of Fixed Assets" if the linear method of accruing of amortisation is used, the annual amount of amortisation deductions is determined proceeding from the initial cost or current (recovered) cost (in case of a reassessment) of the object of fixed assets and the amortisation norm calculated on the basis of the time of effective use of this object. In this case, correction of the norm of amortisation deductions when using the linear method of accruing of amortisation is not envisaged in the mentioned PBU.

Letter of the Ministry of Finance of the Russian Federation No. 14-04-12/5 of October 20, 2003

Amounts of compensation to employees in the budget-supported institutions and organisations for the use of their private cars and motorcycles for business trips are defined in the Order of the Ministry of Finance of Russia No. 16n of February 4, 2000.
For organisations paying the profit tax, expenses to pay out the compensation to employees for the use of their private cars for business trips are registered as other expenses pertaining to production and sale, with the norms of expenses for these purposes being specified in the Decision of the Government of the Russian Federation No. 92 of February 8, 2002.

Federal Law No. 137-FZ of November 10, 2003 on the Creation of the Yarovoye Regional Court of the Altay Territory

Creates the Yarovoye Regional Court of the Altay Territory. Specifies that the court jurisdiction covers the territory of the city of Yarovoye of the Altay Territory 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 with the exception of the provision on the court jurisdiction entered into force three months after the moment of entry into force of the Federal Law.

Federal Law No. 136-FZ of November 10, 2003 on the Amendments to the Federal Law on the National Cultural Autonomy

Specifies that the national cultural autonomy is a type of public association. The organisational and legal form of the national cultural autonomy is a public association. The Law envisages opportunities of creation of one autonomy of a certain ethnic communion at each level. The national cultural autonomy may be a local, regional, federal one. It is permitted to institute a national cultural autonomy in the places of compact living - within a municipal formation - of representatives of a certain ethnic communion at the general meetings.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 135-FZ of November 10, 2003 on the Amendment to Article 41 of the Federal Law on the Investing of Resources to Finance the Accumulated Portion of the Labour Pension in the Russian Federation

The Law corrects the time limits fixed for the measures to implement the right of the insured to choose the investment portfolio (management company). The changes permit the Government of the Russian Federation to fix until March 31, 2004 (earlier, until December 31, 2003) the time limits scheduled for the examination by the Pension Fund of Russia of applications of the insured to choose the investment portfolio (management company), transfer of resources of accumulated pensions to the management companies chosen by the insured and conveying to the management companies of the annual schedule of transfer of monetary resources necessary to make payments from the resources of accumulated pensions to successors of the deceased insured.
The notification for the applicant of the refusal to satisfy the application or of unexamined application by the Pension Fund of Russia, as well as the transfer of the resources of accumulated pensions by the Fund to the management companies chosen by the insured shall be implemented until March 31, 2004.

Decision of the Government of the Russian Federation No. 678 of November 10, 2003 on the Amendments to the Decisions of the Government of the Russian Federation No. 1358 of December 8, 1999 and No. 1364 of December 9, 1999

Ferrous ores and concentrates whether or not agglomerated (codes according to the Foreign Trade Commodity Nomenclature of the Russian Federation 2601 11 000 0 and 2601 12 000 0) shall be exported outside the member-states of the Customs Union agreements duty free. The same applies to large paperboard boxes and collapsible boxes of non-corrugated paper or paperboard (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 4819 20).
The Decision is entered into force one month after from the day of its official publication.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/573 of October 28, 2003 on Amendments 2 to the Methodology Recommendations on the Application of Chapter 26.2 "Simplified System of Taxation" of the Tax Code of the Russian Federation Endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-22/706 of December 10, 2002

The Methodology Recommendations are being brought in compliance with the Federal Law No. 117-FZ of July 7, 2003 on the amendments to Part 2 of the Tax Code of the Russian Federation and some other legislative acts of the Russian Federation, as well as on invalidation of some of the legislative acts (provisions of legislative acts) of the Russian Federation.
Explains that the taxpayers transferred to the system of taxation for agricultural producers in compliance with Chapter 26.1 of the Tax Code of the Russian Federation may not apply the simplified system of taxation for other types of entrepreneurial activities carried out by them.

Decision of the Government of the Russian Federation No. 677 of November 10, 2003 on the All-Russia Classifiers of Technical Economic and Social Information in the Socio-Economic Sphere

Endorses the Regulation on the working out, adoption, entry into force, keeping and application of all-Russia classifiers of technical economic and social information in the socio-economic sphere, including the forecasting, statistical records, banking activities and taxation, in interagency information exchange, creation of information systems and information resources.
Application of all-Russia classifiers is obligatory in the creation of the state information systems and information resources, as well as in interagency information exchange. All-Russia classifiers are used in legal acts in the socio-economic sphere for an unambiguous identification of the objects of legal relations.
The Decision provides the list of all-Russia classifiers of technical economic and social information in the socio-economic sphere, as well as lists the bodies of executive power providing for the working out, keeping and application of each of the classifiers.

Federal Law No. 150-FZ of November 11, 2003 on the Amendments to the Federal Law on the Federal Budget for the Year 2003

Pursuant to the amendments, provides financial resources for the measures not envisaged in the federal budget for the year 2003 including the ones providing for the equalisation of the budgets of the subjects of the Russian Federation in 2003-2004. In particular, takes account of the measures requiring additional expenses of the federal budget to ensure the fulfilment by the Ministry of Taxation of Russia from January 1, 2004 of the functions of state registration of independent entrepreneurs, implement the program of state foreign borrowings of the Russian Federation, to finance free installation of telephones and user fee for them, as well as providing cars to war invalids and for the following sections: "National Defence", "Law Enforcement and State Security", "Prevention and Elimination of Consequences of Emergency Situations and Natural Disasters" and other.
Specifies that in case of death in 1998-2000 of the holder of deposits in the Savings Bank of the Russian Federation, in state insurance organisations, the heirs (without age restrictions) shall get preliminary compensation for the ritual services in the amount of up to Rbl 1,000. The heirs of the participants of the Great Patriotic War shall also get an additional compensation for the ritual services in the amount of up to Rbl 6,000.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 149-FZ of November 11, 2003 on the Ratification of the Agreement between the Government of the Russian Federation and the Eurasia Economic Community on the Terms of Stay of the Integration Committee of the Eurasia Economic Community on the Territory of the Russian Federation

Ratifies the Agreement signed in Moscow on July 3, 2002.

Federal Law No. 145-FZ of November 11, 2003 on the Amendment to the Federal Law on the Entry into Force of Part 3 of the Civil Code of the Russian Federation

If before March 1, 2002 (date of entry into force of Part 3 of the Civil Code of the Russian Federation) the depositor made an order in compliance with Article 561 of the RSFSR Civil Code to hand out the deposit in case of his death, the money available on the given account does not form part of the legacy defined in Section V "Legislation of Succession" of the Civil Code of the Russian Federation. The handing out of this money to the person indicated in the order is carried out by the bank on the basis of the documents confirming the fact of death of the depositor. However, if the person indicated in the order dies before the day of death of the holder of the deposit or on the same day, the order looses its force, and the money available on the account is included in the legacy in compliance with the norms of Section V "Legislation of Succession" of the Civil Code of the Russian Federation.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 144-FZ of November 11, 2003 on the Amendment to Article 23.3 of the Code of Administrative Violations of the Russian Federation

Amends the list of categories of officials of the bodies of internal affairs entitled to examine the cases of administrative violations. The senior district inspectors and district inspectors regain their previous titles of district militia officers, which is in compliance with the similar changes introduced in the Federal Law No. 163-FZ of December 29, 2000 on militia.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 143-FZ of November 11, 2003 on the Ratification of the Protocol of the Procedure of Control over the Use for the Designated Purposes of the Products of Military Destination Supplied in the Framework of the Agreement on the Main Principles of Military and Technical Cooperation between the Member-States of the Collective Security Treaty of May 15, 1992

Ratifies the Protocol of the procedure of control over the use for the designated purposes of the products of military destination supplied in the framework of the Agreement on the main principles of military and technical cooperation between the member-states of the collective security treaty of May 15, 1992.

Federal Law No. 142-FZ of November 11, 2003 on the Ratification of the Framework Agreement between the Russian Federation and the European Investment Bank Regulating the Activities of the Bank of the Russian Federation and the Letter Attachment to It

Ratifies the framework agreement and the letter attachment to it signed in Moscow on December 6, 2002.

Federal Law No. 140-FZ of November 11, 2003 on the Amendments to Article 5 of the Federal Law on the Use of Atomic Energy

Envisages opportunities for legal entities to possess radiation sources other than those of defence destination, radioactive substances and radioactive waste other than those containing nuclear materials. The property right for the mentioned objects is obtained and terminated on the grounds envisaged in the civil legislation. Legal entities may commit deals with the mentioned objects only in the presence of permissions (licenses) for the right of carrying out works in the sphere of use of atomic energy.
The Federal Law is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 681 of November 11, 2003 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Cars

The rate of the import duty for cars older then 7 years is fixed in the amount of EUR 2.2 per cm3. The earlier rates amounted from EUR 1.4 to EUR 3.2 depending on the car engine capacity.
Besides, the rate for the import of new cars with the engine capacity from 1,800 cm3 to 2,300 cm3 is fixed in the amount of 25% of the customs cost, however, not less than EUR 1.8 per cm3.
The Decision is entered into force one month after the day of its official publication.

Letter of the Ministry of Taxation of the Russian Federation No. BK-6-07/928 of August 29, 2003 on the Entry into Force of the Interim Instruction on the Automatic Registration of Alcoholic Products during Production

Automatic (control) registration of alcoholic products is implemented by outfitting the bottling equipment for alcoholic products with automatic means of measuring of the volume of produced items. Equipment for bottling edible ethyl alcohol and alcoholic drinks must also be outfitted with automatic means of measuring permitting to determine the content of absolute alcohol (strength) and the volume of absolute alcohol in the finished products. The readings of the mentioned instruments are not used for accounting purposes.
The Letter lists the types of the registration instruments and their technical characteristics, as well as provides their installation, operation, technical and metrological maintenance procedure.
At the end of each working shift, the authorised employees of the bottling workshop (section) enter the records of the instrument readings in the special logbooks according to the attached forms.
The Instruction is entered into force one month after the day of its endorsement.

Federal Law of the Russian Federation No. 151-FZ of November 11, 2003 on the Amendments to the Federal Law on the Citizenship of the Russian Federation

Simplifies the procedure of obtaining the citizenship of the Russian Federation for individual categories of persons, first and foremost the citizens of the former USSR having lived or living in the states forming the USSR.
The citizens of the former USSR born on the territory of the RSFSR obtain the Russian citizenship according to the simplified procedure, rather than the common one, without observing the residence length provision. The amendments introduce the transient period when the former citizens of the USSR having arrived to the Russian Federation from the states forming the USSR and registered at the place of residence in the Russian Federation as of July 1, 2002 or having obtained the temporary residence permission in the Russian Federation may be adopted to the Russian citizenship according to the simplified procedure without observing the residence length provision, requirements of the means of subsistence and ability to speak the Russian language, as well as without the granting of the residence permit, if they declare before January 1, 2006 their intention to get the citizenship of the Russian Federation.
Admission to the Russian citizenship without observing the residence length provision and without the granting of the residence permit is envisaged also for invalid persons having arrived to the Russian Federation from the states having formed the USSR and registered at the place of residence in the Russian Federation before July 1, 2002.
The simplified, rather than the common, procedure is used to adopt to the Russian citizenship the persons living in the Russian Federation and being married to the citizens of the Russian Federation for at least three years or being invalids with grown-up and able-bodied children being the citizens of the Russian Federation.
The simplified procedure of admission to the Russian citizenship is also envisaged for the persons having graduated from the special secondary or higher educational institutions in the Russian Federation after July 1, 2002 and being citizens of the states having formed the USSR.
The simplest procedure of obtaining the Russian citizenship is envisaged for the veterans of the Great Patriotic War possessing the citizenship of the former USSR and living on the territory of the Russian Federation.
The Law changes the general procedure of admission to the Russian citizenship. Thus, foreign citizens and stateless persons having arrived to the Russian Federation before July 2002 may be admitted to the Russian citizenship without the granting of the residence permit, with the period of their stay on the territory of the Russian Federation being calculated from the day of registration.
There is an opportunity to get the Russian citizenship for the citizens of the states having formed the USSR who undergo contract service for at least three years in the Armed Forces of the Russian Federation, other troops, military formations or bodies. The mentioned persons may apply for admission to the Russian citizenship according to the common procedure without observing the residence length provision and without the granting of the residence permit.
The Federal Law is entered into force one month after the day of its official publication. The text of the Federal Law is published in Rossiyskaya Gazeta on November 14, 2003, No. 231.

Federal Law No. 148-FZ of November 11, 2003 on the Amendments to Part 2 of the Tax Code of the Russian Federation and Some Other Legislative Acts of the Russian Federation

Part 2 of the Tax Code of the Russian Federation is extended to include Chapter 25.1 "Fees for the Use of the Objects of Fauna and for the Use of the Objects of Water Biological Resources". The Law defines the payers of the fee, particular rates of the fee, procedure and time limits for submission of the tax declaration by the payer, the object of taxation, procedure of calculation and collection of the fee and the time limits for payment, as well as the procedure of submission of information.
Amounts of arrears, penalties and fines built as of January 1, 2004 in the payment for the use of the objects of fauna and the payment for the use of the objects of water biological resources are entered as incomes in the federal budget and incomes of the budgets of the subjects of the Russian Federation according to the procedure specified in the legislation of the Russian Federation being in effect before the entry into force of the present Federal Law.
The Federal Law is entered into force from January 1, 2004, however, no sooner than one month after the day of its official publication.

Federal Law No. 146-FZ of November 11, 2003 on the Execution of the Budget of the Federal Fund of Obligatory Medical Insurance for the Year 2002

Endorses the report of execution of the budget of the Federal Fund of Obligatory Medical Insurance for the year 2002 with incomes amounting to Rbl 5,113.6 million and expenses amounting to Rbl 5,080.6 million.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 141-FZ of November 11, 2003 on the Amendments to Some of the Legislative Acts of the Russian Federation

Creates legislative basis for the admission of foreign citizens to contract military service in the Russian Federation. Appropriate amendments pertaining to the admission of foreign citizens to the contract military service, service procedure and the status of foreign servicemen are entered in the Federal Laws on the military duty and military service, on the status of servicemen and a number of other federal laws.
The Federal Law on the legal status of foreign citizens in the Russian Federation is changed to enter amendments pertaining to temporary stay and temporary residence of the mentioned citizens in the Russian Federation.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 139-FZ of November 11, 2003 on the Amendment to Part 2 of the Tax Code of the Russian Federation and Amendments to Article 20 of the Law of the Russian Federation on the Fundamentals of the Tax System in the Russian Federation, As Well As on Invalidation of the Acts of Legislation of the Russian Federation in the Sphere of Taxes and Fees

Part 2 of the Tax Code of the Russian Federation is extended to include Chapter 30 "Property Tax from Organisations" replacing the Law of the Russian Federation No. 2030-1 of December 13, 1991 on the property tax from enterprises.
The property tax from organisations is a regional tax and will be entered into force by the laws of the subjects of the Russian Federation. When fixing the property tax from organisations, legislative (representative) bodies of the subjects of the Russian Federation will determine independently a number of elements of taxation and, in particular, tax rates within the limits specified in the Tax Code of the Russian Federation, as well as the procedure and time limits for paying it and the form of the reports for the tax. When fixing the tax, the laws of the subjects of the Russian Federation may also envisage tax exemptions and the grounds for their use by the taxpayer.
The object of taxation for the Russian organisations is the movable and immovable property (including the property handed over for temporary possession, use, disposal or trust control, contributed for common activities) registered on the balance as objects of fixed assets according to the established procedure of accounting work.
The taxable base is assumed to be the average annual cost of the property determined proceeding from the residual cost of the property.
The tax period is assumed to be the calendar year, reporting period - quarter, six months and nine months of the calendar year if otherwise is not specified in the laws of the subjects of the Russian Federation.
The Law defines the maximum amount of the tax rate that cannot be higher than 2.2% of the taxable base.
Since the property tax from organisations is a regional one, the list of exclusions from the objects of taxation and tax exemptions is a limited one and applies only to a small circle of the property of organisations. The right to institute additional tax exemptions is qualified as the sphere of reference of legislative (representative) bodies of the subjects of the Russian Federation.
Chapter 30 of the Tax Code of the Russian Federation is entered into force from January 1, 2004, however, no sooner than one month after the day of official publication of the present Federal Law.
The Federal Law is entered into force one month after the day of its official publication with exceptions.

Decision of the Constitutional Court of the Russian Federation No. 17-P of November 12, 2003 on the Case of Constitutionality of a Number of Provisions of Article 19 of the Federal Law on the State Regulation of Production and Circulation of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products Pursuant to the Request of the Arbitration Court of the Pskov Province and Appeal of Citizen A.N.Gasanov

The applicant challenged the norms of the mentioned Law envisaging participation of the subject of the Russian Federation being the place of location of the organisation or its division engaged in activities pertaining to production and/or circulation (except for the retail trade) of ethyl alcohol in the issue of the federal license for one of these types of activities.
The Constitutional Court of the Russian Federation recognised the provisions of Paragraph 7 of Item 1, Items 2, 6 and 11 of Article 19 of the Federal Law on the state regulation of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products as not complying with the Constitution of the Russian Federation inasmuch as they serve as grounds for the refusal of the federal licensing body to issue the federal license to an organisation in all cases when the appropriate subject of the Russian Federation does not agree to it.
The provisions envisaging opportunities for the subject of the Russian Federation to participate in coordination of the issue of the mentioned federal license to an organisation by agreeing or disagreeing to the issue of the mentioned license to an organisation are recognised as not contradicting the Constitution of the Russian Federation inasmuch as they do not prevent the federal licensing body from solving the given issue in essence.
The Decision is entered into force immediately after the annunciation.

Decision of the Constitutional Court of the Russian Federation No. 16-P of November 11, 2003 on the Case of Constitutionality of Provisions of Item 2 of Article 81 of the Law of the Chelyabinsk Province on the Budget Arrangements and Budget Process in the Chelyabinsk Province Pursuant to the Request of the Chelyabinsk Province Court

The Constitutional Court of the Russian Federation recognised as not complying with the Constitution of the Russian Federation the provision of Paragraph 2 of Item 2 of Article 81 of the Law of the Chelyabinsk Province on the budget arrangements and the budget process in the Chelyabinsk Province envisaging the right of the bodies of state power of the Chelyabinsk Province to empower the bodies of local government of municipal formations incorporating other municipal formations with authority to allocate the budget expenses. According to the court, the given provision is characterised by the ambiguity of the normative content permitting its implementation to inflict violation of the financial independence of the municipal formations incorporated in other municipal formations.
The Constitutional Court of the Russian Federation confirmed the authority of the bodies of state power of the Chelyabinsk Province to empower the bodies of local government of municipal formations incorporating other municipal formations with authority to distribute between the local budgets of municipal formations regulating taxes and fees, resources of financial aid handed over from the provincial budget as an inter-budget regulation to equalise the level of the minimum budget supply. According to the court, the authority of the bodies of local government of municipal formations - regions - are limited to application of uniform principles and methods of fixing the normatives of deductions from regulating incomes and distribution of resources of financial aid, with implementation of this authority not being permitted to violate the financial independence of municipal formations incorporated in other municipal formations.
Also complying with the Constitution of the Russian Federation is recognised to be the provision envisaging the right of the bodies of state power of the Chelyabinsk Province to empower the bodies of local government of municipal formations incorporating other municipal formations with authority to draw up summary forecasts of the socio-economic development of the appropriate territories, as well as to draw up and submit the summary reports of execution of the local budgets of municipal formations available within the boundaries of the appropriate territory.
The Decision is entered into force immediately after the annunciation.

Order of the Government of the Russian Federation No. 1642-r of November 12, 2003

Endorses the list of commodities that cannot be placed under the duty-free trade customs regime.
The Order is entered into force from January 1, 2004.

Decision of the Ministry of Labour of the Russian Federation No. 69 of October 10, 2003 on the Endorsement of the Instruction on the Filling of Work-Books

Endorses the Instruction on the filling of work-books, as well as the form of the logbook of blank forms of the work-book and the insert in it and the form of the logbook of flow of work-books and inserts in it.
Specifies the procedure of entry of information of the employee and his job, awards, dismissal (termination of the labour contact). Defines the particulars of filling of the copy of the work-book.
The earlier Instruction endorsed by the Decision of the State Labour Committee of the USSR No. 162s of June 20, 1974 with amendments is invalidated on the territory of the Russian Federation.
Registered in the Ministry of Justice of the Russian Federation on November 11, 2003. Reg. No. 5219.

Federal Law No. 152-FZ of November 11, 2003 on the Mortgage Securities

Regulates relations emerging at issue, handing out and circulation of the mortgage securities, except for the mortgage deeds, as well as at execution of obligations under the mentioned mortgage securities. The mortgage securities are implied to be mortgage insurance bonds and mortgage participation certificates. The state regulation of the issue of mortgage securities, activities of mortgage agents and mortgage insurance managers, as well as the state control over their activities is vested in the federal body of executive power in charge of the securities market and the Bank of Russia.
Issue of the mortgage insurance bonds is permitted for only mortgage agents and credit organisations. The amount (sum) of insured mortgage claims comprising the bonds mortgage insurance may not be less than 80% of the total nominal cost of the bonds.
Issue of mortgage participation certificates is permitted for only commercial originations possessing licenses for activities in the management of investment funds, shared investment funds and non-state pension funds. Effective period of the trust control contract for the mortgage insurance specified in the rules of trust control of the mortgage insurance may not be less than one year and greater than forty years.
The Federal Law is entered into force from the day of its official publication.

Federal Law No. 147-FZ of November 11, 2003 on the Amendments to Chapter 26.1 of Part 2 of the Tax Code of the Russian Federation and Some Other Acts of Legislation of the Russian Federation

Provides the new wording for Chapter 26.1 of Part 2 of the Tax Code of the Russian Federation "Taxation System for Agricultural Producers (Uniform Agricultural Tax)". Defines the qualification criteria and the status of taxpayers for agricultural producers of various agricultural sectors. Introduces taxation criteria (object of taxation, taxable base, tax rate) ensuring observation of the equality principle in taxation.
Switchover of organisations and independent entrepreneurs to the system of taxation of agricultural producers in the form of the uniform agricultural tax is arranged on the voluntary basis, with the taxation system for agricultural producers being introduced in the form of the uniform special tax regime on the whole territory of the Russian Federation.
The payers of the uniform agricultural tax are organisations and independent entrepreneurs producing agricultural items and/or growing fish, providing for their initial and further (industrial) processing and selling these products and/or fish under the condition that in the total incomes from the sale of commodities (works, services) of such organisations or independent entrepreneurs the incomes portion from the sale of their agricultural produce and/or fish, including the products of their initial processing made from own agricultural raw materials and/or fish, is at least 70%. The procedure of qualifying the products as initial processing from own agricultural raw materials and fish is specified by the Government of the Russian Federation.
The uniform agricultural tax is not permitted for organisations and independent entrepreneurs engaged in production of excisable goods, organisations and independent entrepreneurs transferred to the taxation system in the form of the uniform imputed income tax for individual types of activities, as well as organisations with branches and/or representations.
The tax rate for the uniform agricultural tax is fixed in the amount of 6%. The tax period is defined as one calendar year.
The amendments introduce a stepwise differentiation of the tax rates for the profit tax for agricultural producers other than those matching the criteria permitting to switch over to the uniform agricultural tax. The tax rate for the profit tax for such producers is fixed in the amount of 0% for the years 2004-2005, 6% in 2006-2008, 12% in 2009-2011, 18% in 2012-2014 and from the year 2015 - according to Item 1 of Article 284 of the Tax Code of the Russian Federation.
Organisations, peasant (farmers') enterprises and independent entrepreneurs wishing to switch over to the system of taxation for agricultural producers (uniform agricultural tax) in 2004 may submit before February 1, 2004 to the tax body at the place of location (place of residence) application for the transfer to the uniform agricultural tax.
The given provision is entered into force from the day of official publication of the Federal Law. The rest of the provisions of the Federal Law are entered into force from January 1, 2004, however, no sooner than one month after the day of its official publication.

Federal Law No. 138-FZ of November 11, 2003 on the Lotteries

Institutes the legal basis for the state regulation of relations in the sphere of organisation of lotteries, including the types and goals of the lotteries, procedure of their organisation on the territory of the Russian Federation. Defines obligatory normatives, control procedure over their organisation, as well as responsibility of persons involved in their organisation.
The types of the lotteries are defined depending on their method, method of building of the prize fund, territory, organiser and technology. Specifies on the legislative basis the provisions on incentive lotteries - the ones not involving any payment for participation, with the prize fund being built at the organiser expense.
Obligatory normatives of the lottery includes the amount of the prize fund that must be at least 50% of the receipts, however, not more than 80%, amount of the tied deductions that must be at least 10% of the receipts (except for the incentive lotteries).
The Code of Administrative Violations of the Russian Federation is extended to include Article 14.27 "Violation of the Legislation on Lotteries".
Normative legal acts of the Russian Federation, its subjects and bodies of local government apply inasmuch as they do not contradict the Federal Law and must be brought in compliance with it within 3 months from the day of its official publication.
The Federal Law is entered into force from January 1, 2004.

Order of the State Customs Committee of the Russian Federation No. 973 of September 8, 2003 on the Endorsement of the Instruction on the Customs Operations Carried out in Internal and International Transit Shipments of Commodities

Defines the procedure of carrying out customs operations for commodities placed under the internal customs transit customs regime and the international customs transit customs regime.
The transit declaration is accepted by the customs body of origin on the day of its submission if it meets all specified requirements. Any commercial, transportation documents and/or customs documents containing information listed in the Instruction are accepted as transit declaration. Commercial documents may include invoices, proforms, dispatch specifications, packing sheets, declarations of the cargo, cargo sheets. International or internal invoice, bill of lading or other document confirming the presence and content of the sea (river) shipment, air cargo invoices, railway invoices, documents envisaged in the acts of the Universal Postal Union, forwarding documents, as well as other standard documents may be used as transportation documents.
The Order is entered into force from January 1, 2004 except for the provisions on the use of transit declaration that are entered into force 90 days after the day of official publication.
Registered in the Ministry of Justice of the Russian Federation on November 13, 2003. Reg. No. 5228.

Order of the State Customs Committee of the Russian Federation No. 1077 of September 30, 2003 on the Endorsement of the Procedure of Keeping of the System of Records of Commercial Documentation by the Persons Enjoying Special Simplified Procedures of Customs Registration

Specifies the requirements to the system of records of commercial documentation used in foreign-trade activities by the persons that do not have, as of the day of appeal, entered into force and unexecuted decisions on cases of administrative violations in the customs sphere, keeping the system of records according to the Methodology Recommendations on the registration of material and production reserves endorsed by the Order of the Ministry of Finance of the Russian Federation No. 119n of December 28, 2001 and engaged in foreign trade activities for at least 3 years.
The system of records of commercial documentation of these persons must contain information on the foreign-trade deal, commodities being their objects, subsequent operations with the given commodities obtained from commercial documents. The given system must contain information on all commodities received under foreign-trade deals regardless of the presence or absence of the property right for the commodities with this person.
The mentioned information is presented to the customs bodies in cases of the customs revision or to a written request of the customs body. Information is presented according to the form similar to the form of the foreign-trade deal provided in the Order.
The Order is entered into force from January 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on November 11, 2003. Reg. No. 5218.

Regulation of the Ministry of Finance of the Russian Federation and the Central Bank of Russia Nos. 100n, 239-P of November 5, 2003 on the Invalidation of the Acts of the Ministry of Finance of the Russian Federation and the Central Bank of the Russian Federation on the Procedure of Transfer of Incomes of the Federal Budget to Finance the Expenses of the Federal Budget

Lists joint acts of the Ministry of Finance of the Russian Federation and the Central Bank of Russia invalidated from January 11, 2003 pursuant to the adoption of the Order of the Ministry of Finance of the Russian Federation No. 116n of November 20, 2002 on the endorsement of the procedure of transfer by the territorial bodies of the federal treasury of the Ministry of Finance of Russia of resources due to the federal budget from Account 40101 "Incomes Distributed by the Federal Treasury Bodies between the Levels of the Budget System of the Russian Federation" to Account 40105 "Resources of the Federal Budget".

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/572 of October 28, 2003 on Amendments 2 to the Methodology Recommendations on Application of Chapter 26.3 "System of Taxation in the Form of the Uniform Imputed Income Tax for Individual Types of Activities" of the Tax Code of the Russian Federation Endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-22/707 of December 10, 2002

Individual provisions of the Methodology Recommendations are being brought in compliance with the actual legislation.

Explanation of the Central Bank of Russia No. 30-OR of November 5, 2003 on the Application of Individual Provisions of the Direction of the Bank of Russia No. 1246-U of February 10, 2003 on the Actions in Cases of Revealed Facts (Signs) of Building of Sources of Own Resources (Capital) (Part of Them) Using Improper Assets and the Regulation of the Bank of Russia No. 215-P of February 10, 2003 on the Method of Determination of Own Resources (Capital) of Credit Organisations

Replacement of improper assets with assets possessing a real value implies the actions of the credit organisation and other persons permitting to eliminate the violations pertaining to the building of the sources of own resources (capital) of a credit organisation without preliminary reduction of these sources. If the sources of own resources (capital) of a credit organisation were built using improper assets after the entry into force of the Regulation No. 215-P, replacement of assets may not be regarded as a proper method of elimination of violations pertaining to the building of the sources of own resources (capital) in cases of use of improper assets by investors.

Federal Law No. 153-FZ of November 11, 2003 on the Amendment to Article 5 of the Law of the Russian Federation on the State Secret

Taking into account the liberalisation of the market of precious metals and precious stones, participation of the Russian Federation in the Kimberley process and the negotiation position on the entry in WTO, the list of information comprising the state secret will now exclude information on extraction, transfer and consumption of precious metals and precious stones.
The state secret will include information on the reserves of platinum, metals of the platinum group, natural diamonds in the State Fund of Precious Metals and Precious Stones of the Russian Federation, Central Bank of the Russian Federation, as well as on the volumes of reserves in deposits, extraction, production and consumption of strategic types of mineral resources of the Russian Federation (according to the list defined by the Government of the Russian Federation).
The Federal Law is entered into force three months after the day of its official publication.

Decision of the Government of the Russian Federation No. 689 of November 15, 2003 on the Endorsement of the Rates of Export Customs Duties for Raw Oil and Oil Products from Bituminous Materials and Commodities of Oil Exported from the Territory of the Russian Federation Outside the Member-States of Customs Union Agreements

The rate of the export customs duty for raw oil and oil products from bituminous materials (code according the Foreign Trade Commodity Nomenclature of the Russian Federation 2709 00) is reduced from USD 33.8 to USD 31.2 per 1,000 kg. The rates of export customs duties for commodities of oil (benzene, toluene, xylene, lubricants, spent oil products, propane, butane, ethylene, propylene, butylene, butadiene, other liquefied gases, xylenes and other) are reduced from USD 30.4 to USD 28.1 per 1,000 kg.
The Decision is entered into force from December 1, 2003.

Decision of the Government of the Russian Federation No. 686 of November 13, 2003 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Individual Types of Sugar-Containing Commodities

The rate of the import customs duty for some types of sugar-containing commodities is fixed in the amount of EUR 0.23 per 1 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. 685 of November 13, 2003 on the Processing Sufficiency Criteria of Processing of Raw Sugar and White Sugar Imported to the Customs Territory of the Russian Federation

In the determination of the country of origin of imported products of processing of raw sugar and white sugar, not meeting the processing sufficiency criteria appeared to be operations of mixing, including dilution in water, addition of flavouring agents, cocoa, other substances (where applicable) if the commodities of such processing are classified in Headings 1702, 1704, 1806 and 2106 of the Foreign Trade Commodity Nomenclature of the Russian Federation.

Decree of the President of the Russian Federation No. 1355 of November 14, 2003 on the Handing over in the Property of the City of Moscow of the Federally Owned Stocks of the Open-Type Joint-Stock Company "Vnukovo Airport"

Hands over in the property of the city of Moscow 60.88% of stocks of the open-type joint-stock company "Vnukovo Airport" (Moscow). The financing of the reconstruction of the air terminal complex Vnukovo-2 will be vested in the Government of Moscow.
The Government of the Russian Federation is ordered to exclude the OAO "Vnukovo Airport" from the list of joint-stock companies making products (commodities, services) of strategic significance for the national security of the state with the federally owned stocks prohibited from early sale.
The Decree is entered into force from the day of its official publication.

Direction of the Central Bank of Russia No. 1315-U of August 4, 2003 on the Invalidation of the Normative Acts of the Bank of Russia

Invalidates the Regulation of the Bank of Russia No. 19-P of March 6, 1998 on the procedure of granting credits with the state security loan backing by the Bank of Russia to banks and the Order of the Bank of Russia No. OD-267 of June 5, 1998 on the bank refinancing operations carried out by the Bank of Russia.
Replacing the mentioned documents is the Regulation of the Bank of Russia No. 236-P of August 4, 2003 on the procedure of granting credits with security loan (blocking) backing by the Bank of Russia to credit organisations.
The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia. The text of the Direction has been published in the Herald of the Bank of Russia on November 19, 2003. No. 62.

Letter of the Ministry of Taxation of the Russian Federation No. 03-1-08/2963/11-AL268 of October 10, 2003 on the Procedure of Putting out Invoices and on Exemptions from the Value Added Tax Pursuant to the Adoption of the Federal Law No. 54-FZ of May 22, 2003

When retail trade and public catering organisations (enterprises) and independent entrepreneurs sell commodities, carry out works and render services to the population for cash, the requirements of the drawing up of payment documents and invoices are considered to be fulfilled if the seller has handed out a check to the buyer or another documents of specified form.
However, if the buyer acts by proxy on behalf of a legal entities or the buyer is an independent entrepreneur presenting the certificate of state registration, and the commodities are purchased for the purposes of entrepreneurial activities, the seller must hand out invoices in cases specified in the Tax Code of the Russian Federation.
When retail trade organisations sell commodities (works, services) to legal entities and independent entrepreneurs, the Tax Code of the Russian Federation does not specify any prohibition to indicate separately the VAT amount. When buying commodities, the mentioned persons are entitled for the exemptions in the presence of invoices and checks with indicated separately VAT amount. Line 5 of the invoice must indicate the ordinal No. of the check and the date of purchase.

Order of the State Customs Committee of the Russian Federation No. 1166 of October 20, 2003 on the Forms of the Acts of the Customs Inspection (Examination) of Commodities and Transport Vehicles

Endorses the forms of the facing and reverse pages of the act of the customs inspections (examination) of commodities and transport vehicles, the form of the additional sheet and the Instruction on the procedure of filling, registration, storage, keeping logbooks of the acts of the customs inspection (examination) of commodities and transport vehicles.
The blank forms of the acts may be used in cases of customs inspection of commodities and transport vehicles to register the results of the examination, as well as in cases of customs registration of illegally transported across the customs border of the Russian Federation commodities with the persons having purchased them.
The Order is entered into force from January 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on November 13, 2003. Reg. No. 5236.

Order of the State Customs Committee of the Russian Federation No. 1193 of October 23, 2003 on the Places of Declaring of Individual Types of Commodities

Defines the places of declaring of imported by the highway transport to recipients in Moscow and the Moscow Province commodities qualified as household equipment, computers, audio and video equipment and other.
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 November 13, 2003. Reg. No. 5234.

Order of the Ministry of Taxation of the Russian Federation No. VG-3-02/569@ of October 27, 2003 on the Amendments to the Methodology Recommendations on the Application of Chapter 25 "Profit Tax from Organisations" of Part 2 of the Tax Code of the Russian Federation Endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-02/729 of December 20, 2002

Explains that when a deal is committed through a trade organiser, the date of the deal is considered to be the date of the tenders when the appropriate deal with the security was committed. If the security is sold outside the organised market of securities, the date of the deal is considered to be the date of defining of all significant terms of the transfer of the security, i.e. the date of signing of the contract.

Decision of the Government of the Russian Federation No. 697 of November 19, 2003 on the Additions to the List of International and Foreign Organisations Whose Grants (Free Aid) to Taxpayers Provided to Support Science, Education, Culture and Art in the Russian Federation Are Exempted from Taxes

The mentioned list now includes the Pacific Environment and Resources Centre, non-commercial organisation American Jewish Joint Distribution Committee, non-commercial organisation Economics Education and Research Consortium, International Council for Canadian Studies, corporation Wild Nature Aid, international organisation Interdisciplinary Human Studies Program and the charitable organisation Partners for Health.

Decision of the Government of the Russian Federation No. 696 of November 19, 2003 on the Market Circulation Mark

Endorses the description and depiction of the market circulation mark intended for labelling the products with compliance with the technical regulations confirmed according to the procedure envisaged in the Federal Law on technical regulation.
The market circulation mark is a combination of letters T (with a dot over it) and P enclosed in letter C styled as a gauge ring with equal height and width. The market circulation mark must be of uniform colour and contrast the colour of the surface where it is depicted.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-04/540 of October 16, 2003 on the Endorsement of the Forms of Declarations for the Incomes Tax from Natural Persons and Their Filling Instructions

Endorses the forms of declarations for the income tax from natural persons No. 3-NDFL and No. 4-NDFL and their filling Instruction.
The Order applies to incomes obtained by natural persons beginning with January 1, 2003.
Registered in the Ministry of Justice of the Russian Federation on November 18, 2003. Reg. No. 5240.

Decision of the Government of the Russian Federation No. 705 of November 21, 2003 on the Amendment to the Decision of the Government of the Russian Federation No. 576 of August 7, 2002

Amends the rules of management of the state owned land plots before delimitation of the state property right for the land. The notification presented by the bodies in charge of the management of the land plots in cases of termination of the rights for the undeveloped land plots indicates information on the legal status of such land plot. The notification must have attached the cadastral map (plan) of the land plot.

Decision of the Government of the Russian Federation No. 702 of November 20, 2003 on the Amendments to the Procedure of Determination of the Taxable Base in the Calculation of the Value Added Tax for Advance or Other Payments Received by Exporter Organisations for Anticipated Supplies of Commodities Subject to the 0 Percent Rate with Production Cycle Greater than 6 Months Endorsed by the Decision of the Government of the Russian Federation No. 602 of August 21, 2001

The procedure applies to the Russian legal entities having received advance or other payments after January 1, 2001 for anticipated export supplies of commodities financed by exporter organisations in the framework of agreements between the Government of the Russian Federation and the Governments of foreign states. The Decision lists the documents presented by the exporter organisation to the tax body simultaneously with the tax declaration in cases of export supplies of the mentioned commodities to confirm the receipt of advance or other payments for the anticipated supplies of commodities with production cycle greater than 6 months.

Decision of the Government of the Russian Federation No. 701 of November 20, 2003 on the Requirements and Terms of Placing the Commodities under the Special Customs Regime of Moving the Commodities for Prevention and Elimination of Natural Disasters and Other Emergencies, As Well As on the Restrictions for the Use and Disposal of Commodities Placed under This Customs Regime

The special customs regime of moving the commodities for prevention and elimination of natural disasters and other emergencies, including the commodities intended for free distribution among the victims of the emergency situation, and commodities necessary for the rescue and other urgent operations and to provide support to rescue formations may apply to any commodities (Russian- and/or foreign-made) including those earlier placed under other customs regimes.
The given rule does not apply to commodities prohibited for import and export by the Russian legislation, alcoholic products (other than drinking alcohol), beer, tobacco items, jewellery, cars and motorcycles, as well as commodities exported under the Federal Law on free aid (assistance) to the Russian Federation.
The Decision is entered into force from January 1, 2004.

Decision of the Government of the Russian Federation No. 699 of November 20, 2003 on the Requirements and Terms of Placing under the Special Customs Regime of Russian-Made Commodities Moved between the Customs Bodies of the Russian Federation through the Territory of a Foreign State

To place the mentioned commodities under the special customs regime, it is necessary that:
- the consignor and consignee of the commodities are located on the territory of the Russian Federation;
- the shipment route (or part of it) is located outside the Russian Federation;
- identification of commodities is ensured at their export and subsequent import;
- import of commodities to the Russian Federation is ensured within specified time limits and in the same amount and condition they were in at their export, except for the cases of natural wear or loss or change of the natural properties of commodities under normal conditions of transportation and storage.
If the mentioned terms and requirements are observed, the commodities are exempted completely from the customs duties and taxes and do not incur prohibitions and restrictions of economic nature.
The Decision is entered into force from January 1, 2004.

Decision of the Government of the Russian Federation No. 703 of November 20, 2003 on the Endorsement of the Rules of Rendering Services in the Sphere of Use of the Infrastructure of the Public-Use Railway Transport

Defines the procedure and terms of interaction of the carrier and owner of the infrastructure of the public-use railway transport when rendering services in the sphere of use of the infrastructure in cases of passenger, cargo, luggage transportation including the access procedure to the infrastructure for the carriers when there are no traffic throughput restrictions. The particulars of access procedure to the infrastructure for carriers in cases of restricted throughput capacity are defined in the rules of non-discriminatory access of carriers to the mentioned services.
The services are rendered on the basis of the public contract concluded by the owner of the infrastructure and the carrier according to the attached form. Significant terms of the contract are the volume and time of transportation, the list and cost of the rendered services, procedure and methods of payment for the services, responsibility of the parties for the failure to execute or improper execution of their duties, including the procedure of reimbursement of the damage incurred on third parties by such failure to execute or improper execution, provisions on the car flow organisation, regulation of circulation of cars and locomotives, technical maintenance and operation procedure for the rolling stock, as well as the responsibility of the parties under obligations specified in the contract of shipment by the railway transport.

Decision of the Government of the Russian Federation No. 700 of November 20, 2003 on the Subprogram "State Housing Certificates" for the Years 2004-2010 Forming Part of the Tied Federal Program "Housing for the Years 2002-2010"

The new subprogram implies providing housing at the expense of the federal budget to 125,000 families of servicemen, employees of the bodies of internal affairs, bodies and institutions of the criminal execution system and other participants in the period of 2004-2010.
The mentioned categories of citizens shall get subsidies in the amount equal to the estimated cost of the housing space according to the social norm specified for the families of different size. Participation in the subprogram is still arranged on the voluntary basis. The right for the subsidy can be implemented only once. The mechanism of implementation of the subprogram does not change.
Explanations on the procedure of implementation of the program are provided by the State Construction Committee of the Russian Federation.

Letter of the Ministry of Taxation of the Russian Federation No. FS-6-09/1035@ of October 6, 2003 on the Prohibition to Demand from Taxpayers at Registration the Documents Other Than Those Envisaged in the Normative Legal Acts

It is not permitted to demand from taxpayers at registration the orders assigning to their positions the head and chief accountant of the organisation, passport information (passport photocopy) of the head and chief accountant of the organisation (separate division), room leasing contract, information letter handed out by the state statistics bodies. The heads of the inspections of the Ministry of Taxation of the Russian Federation may be called to account in cases of failure to execute the requirements of the normative legal acts and methodology directions of the Ministry of Taxation of the Russian Federation.

Ruling of the Constitutional Court of the Russian Federation No. 317-O of October 2, 2003 on the Refusal to Accept for Consideration of the Appeal of the OOO Lukoil-Western Siberia against Violation of Its Constitutional Rights and Freedoms by the Provisions of Subitem 5 of Item 1 of Article 21 and Item 1 of Article 78 of the Tax Code of the Russian Federation

According to the applicant, the challenged provisions of the Tax Code of the Russian Federation do not permit to implement the right of the taxpayer for an offset or return of the excessively paid amounts of indirect taxes.
The Constitutional Court indicated that the legislator does not associate directly implementation of the taxpayer right for an offset or return of the excessively paid excise duty tax with the return or non-return of these amounts by him to the buyers of excisable goods. Meanwhile, simultaneous return from the budget to the applicant as a payer of the excise duty tax of excessively paid amounts of the excise duty tax (or an inclusion of this amount in the future payments) while shifting all amounts of excise duty taxes to the buyers of excisable goods without returning to these buyers of the part of the excise duty tax excessively paid by the taxpayer would mean an ungrounded profiteering on the part of the payer of the excise duty tax. Thus, the provisions of the law challenged by the applicant are aimed at protection of the rights of taxpayers and, therefore, cannot be regarded as violating the constitutional rights of the applicant. The appeal was refused consideration.

Decision of the Management Board of the Pension Fund of Russia No. 139p of October 1, 2003 on the Procedure of Providing Information by the Insurers on Included in the (Insured) Length of Work Periods of Work and/or Other Activities Available with All Insured Persons Working with Them before Their Registration in the System of Obligatory Pension Insurance

Defines the rules of providing information by the insurers to the territorial bodies of the Pension Fund of Russia on included in the (insured) length of work periods of work and/or other activities available with all insured persons working with them before their registration in the system of obligatory pension insurance. The procedure applies to the insurers, insured persons paying insurance contributions independently or having engaged in legal relations in obligatory pension insurance on the voluntary basis, as well as to non-working insured persons.
The mentioned information is presented from August 1, 2003 through July 1, 2004. As a first priority, information is presented by organisations with positions (occupations) permitting for an early assigning of the old-age labour pension, organisations undergoing liquidation, including bankruptcy proceedings, as well as small businesses.
Registered in the Ministry of Justice of the Russian Federation on November 21, 2003. Reg. No. 5254.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-05/591 of November 3, 2003 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-05/649 of November 13, 2002

Refines the procedure of filling of the tax declaration for the uniform social tax by independent entrepreneurs, heads of peasant (farmers') enterprises and attorneys. Changes the figures and codes of lines of Page 3 of the declaration, as well as the procedure of filling of this part of the declaration.
Registered in the Ministry of Justice of the Russian Federation on November 21, 2003. Reg. No. 5253.

Order of the Ministry of Finance of the Russian Federation No. 91n of October 13, 2003 on the Endorsement of the Methodology Directions on the Registration of Fixed Assets in Accounting Work

Defines the procedure of registration of fixed assets in accounting work according to the accounting Regulation PBU 6/01 "Registration of Fixed Assets".
The Methodology Directions apply to organisations being legal entities except for the credit organisations and budget-supported institutions. The Methodology Directions do not apply to machines, equipment and other similar items registered as finished items at the warehouses of producer organisations, as commodities at the warehouses of organisations engaged in trade activities. The document does not apply either to items handed over for installation, or intended for installation, while in travel, as well as capital and financial investments.
When entering in accounting records the assets as fixed assets, it is necessary that the following conditions are fulfilled simultaneously:
- use of products in production, when carrying out works or rendering services or for the management needs of the organisation;
- use for a long time, i.e. the period of effective use with the length greater than 12 months, or during an ordinary operation cycle if it is greater than 12 months;
- the organisation does not plan subsequent resale of the given assets;
- potential to produce profit (incomes) for the organisation in the future.
The Order is entered into force from January 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on November 21, 2003. Reg. No. 5252.

Order of the State Customs Committee of the Russian Federation No. 1218 of October 29, 2003 on the Endorsement of the Forms of Documents

Endorses the form of the act of the customs body of the expiry of the period of collection of commodities and transport vehicles and the specimen of the notification of the customs body of the expected handing over of commodities and transport vehicles to the organisation authorised by the Government of the Russian Federation because of the expiry of the period of collection of commodities and transport vehicles by their legal owner.
The Order is entered into force from January 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on November 20, 2003. Reg. No. 5250.

Decision of the Federal Commission for Securities Market No. 03-42/ps of October 22, 2003 on the Procedure and Time Limits for Determination of the Cost of Net Assets of Joint-Stock Investment Funds, Cost of Net Assets of the Shared Investment Funds and the Estimated Cost of the Investment Share of the Shared Investment Fund

Specifies the procedure and time limits for the determination of the cost of net assets of joint-stock and shared investment funds, procedure of estimation of the average annual cost of these assets, as well as the procedure of drawing up of the certificate of their cost. Besides, defines the procedure and time limits for the determination of the estimated cost of the investment share of the shared investment fund.
The cost of net assets is determined as the difference between the cost of the fund assets and liabilities due for execution at the expense of the mentioned assets.
The Decision is entered into force from January 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on November 20, 2003. Reg. No. 5247.

Decision of the Federal Commission for Securities Market No. 03-41/ps of October 22, 2003 on the Reports of the Joint-Stock Investment Fund and the Reports of the Management Company of the Shared Investment Fund

Defines the volume, time limits, form and procedure of submission to the Federal Commission for Securities Market of the Russian Federation of the reports of the joint-stock investment fund and the management company of the shared investment fund.
The joint-stock investment fund shall present on the monthly basis certificates of the cost of assets and net assets and appendices to them as of the last working day of the calendar month. The quarterly accounting reports of the fund, its management company, as well as the reports of the growth or reduction of the cost of the property available with the fund and on the holders of the fund stocks are presented on the quarterly basis.
Annual accounting reports of the fund and its management company, auditor statement as a result of the annual check, as well as the report of remuneration of the management company of the joint-stock investment fund and the management expenses of this fund are submitted on the annual basis.
The management company of the shared investment fund shall present on the monthly basis the balance report of the property comprising the shared investment fund, report of the growth or reduction of the cost of the property, certificates of the cost of assets and net assets of the fund and appendices to them as of the last working day of the calendar month, as well as the report of the holders of investment shares. To be presented on the quarterly basis are the quarterly accounting reports of the management company, report of the holders of investment shares of the periodic-redemption and closed-type shared investment funds. The annual accounting reports of the management company, auditor statement as a result of the annual check and the report of the remuneration of the management company and the fund trust control expenses are presented on the annual basis.
The Decision is entered into force from January 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on November 20, 2003. Reg. No. 5246.

Decision of the Government of the Russian Federation No. 710 of November 25, 2003 on the Endorsement of the Rules of Providing Non-Discriminatory Access for Carriers to the Infrastructure of the Public-Use Railway Transport

Defines the general principles and procedure of providing non-discriminatory carrier access to the infrastructure of the public-use railway transport in cases of its restricted throughput capacity. Envisages equal terms of services in the use of the infrastructure rendered to carriers regardless of their organisational and legal form, legal and property relations with the owner of the infrastructure.

Decision of the Government of the Russian Federation No. 707 of November 24, 2003 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Individual Types of Furniture

Refines the rates of import customs duties for individual types of wooden furniture for sleeping-rooms. Thus, the import rates for the furniture with the franco border price of the country of import not greater than EUR 1.8 per kg of gross weight is fixed in the amount of EUR 0.75 per kg (earlier, 20% of the customs cost, however, not less than EUR 0.6 per kg). The term "gross weight" in this case means the total commodity weight with all kinds of packing materials and containers preserving it during storage and transportation. The total commodity weight does not include the weight of the packing materials or containers evidently fit for subsequent repeated use.
For commodities classified under Headings 9403 50 000 9, 9403 60 100 9 and 9403 60 900 9 of the Foreign Trade Commodity Nomenclature (other furniture), the rate of the import duty is fixed in the amount of 20% of the customs cost. For furniture parts of wood, the rate is fixed in the amount of 20% of the customs cost, however, not less than EUR 0.75 per kg (earlier, 20% of the customs cost, however, not less than EUR 0.5 per kg).
The Decision is entered into force one month after the day of its official publication.

Direction of the Central Bank of Russia No. 1340-U of November 5, 2003 on the Amendments to the Regulation of the Bank of Russia No. 205-P of December 5, 2002 on the Rules of Accounting Work in Credit Organisations Located on the Territory of the Russian Federation

Section 4 "Client Operations" now does not include Balance Accounts 40102 "Incomes and Other Receipts of the Federal Budget" and 40103 "Incomes and Other Receipts of the Federal Budget Allocated to Make Payments from the Federal Budget". Amounts transferred by the federal treasury bodies to the accounts of appropriate budgets and budgets of state funds, returned taxes, fees and other payments to payers are entered on the debit of Account 40101.
The Direction changes the description of Account 40105 "Resources of the Federal Budget", 40106 "Resources of the Federal Budget Allocated to State Organisations", 40107 "Resources of the Federal Budget Allocated to Non-State Organisations" and 40811 "Resources for Elections. Elections Bail".
The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia.
Registered in the Ministry of Justice of the Russian Federation on November 26, 2003. Reg. No. 5267.

Order of the Ministry of Economic Development of the Russian Federation No. 337 of November 11, 2003 on the Deflator Coefficient for the Year 2004

Fixes the deflator coefficient for the year 2004 corresponding to the consumer price index for commodities (works, services) of the Russian Federation in the amount of 1.133.
Registered in the Ministry of Justice of the Russian Federation on November 25, 2003. Reg. No. 5262.a.

Decree of the President of the Russian Federation No. 1389 of November 25, 2003 on the Amendments to and Invalidation of Some of the Acts of the President of the Russian Federation

The changes in the legislation are stipulated by the abolishment from July 1, 2003 of the Federal Service of the Tax Police of Russia while handing over its functions in revealing, prevention and stopping tax crimes and violations to the Ministry of Internal Affairs of the Russian Federation where the Federal Service for Economic and Tax Crimes has been formed. Besides, the changes are stipulated by the reformation of the State Committee of the Russian Federation for Combating Illegal Circulation of Narcotic and Psychotropic Substances of the Ministry of Internal Affairs of the Russian Federation.

Order of the State Customs Committee of the Russian Federation No. 1015 of September 15, 2003 on the Permission to Process Commodities outside the Customs Territory

Endorses the blank form "Permission to Process Commodities outside the Customs Territory" and the list of information necessary for its issue.
The Order is entered into force from January 1, 2004 except for the provision on the information to be contained in the application of the declaring party for the permission to be entered into force 90 days after the day of official publication of the Order.
Registered in the Ministry of Justice of the Russian Federation on November 26, 2003. Reg. No. 5281.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-05/598 of November 4, 2003 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-05/747 of December 26, 2002

Refines the procedure of filling of the declaration for insurance contributions for obligatory pension insurance. Provides a new wording for Sheet 06 of Appendix 1 to the form of the declaration for insurance contributions for obligatory pension insurance for persons making payments to natural persons and its filing procedure.
Registered in the Ministry of Justice of the Russian Federation on November 26, 2003. Reg. No. 5273.

Order of the Ministry of Internal Affairs of the Russian Federation No. 809 of October 21, 2003 on the Amendments to the Instruction on the Procedure of Issue, Replacement, Registration and Storage of Passports of the Citizen of the Russian Federation Endorsed by the Order of the Ministry of Internal Affairs of Russia No. 605 of September 15, 1997

The Instruction is extended to include new Chapters VIII "Keeping Records of the Issued Passports" and IX "Keeping Records of the Lost (Stolen) Passports (Blank Passports) and the Passports Due for Annihilation (Removal)". Initial records of the issued passports are built at the place of issue (replacement) in the passport and visa divisions with information contained in the application for the issue (replacement) of the passport. Initial records of the lost (stolen) passports (blank passports) and the passports due for annihilation (removal) are arranged in the form of the electronic databases of the passport and visa divisions.
Registered in the Ministry of Justice of the Russian Federation on November 25, 2003. Reg. No. 5261.

Order of the State Construction Committee of the Russian Federation No. 356 of September 19, 2003 on the Endorsement of the Special Procedure of Preparation of the Technical Documentation for the Objects of Immovable Property of the Railway Transport Included in the Registered Capital of the OAO Russian Railways

Defines the uniform procedure of inclusion in the state technical records and preparation of the technical documentation for the purposes of state registration of the rights for immovable property of the railway transport included in the registered capital of the OAO Russian Railways.
Registered in the Ministry of Justice of the Russian Federation on November 21, 2003. Reg. no. 5257.