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Monitoring of the Federal Legislation dated 17.12.2003

Decision of the Government of the Russian Federation No. 754 of December 11, 2003 on the Amendments to the Rules of Calculation, Registration and Spending of the Resources of Obligatory Social Insurance against Industrial Accidents and Occupational Diseases

Calculation of insurance coverage transferred to insurers now does not include accrued penalties for insurance contributions. The paying out of the insurance coverage is carried out by the insurant as accrued insurance contributions without accrued penalties.
According to introduced amendments, there are only two types of insurance coverage paid out to the insured engaged in labour relations with insurants, namely:
1) temporary disability allowance assigned because of the industrial accident or occupational disease;
2) paid leave (in excess of the annual paid leave) for the whole period of treatment and travel to the place of treatment and back if there is an accommodation for sanatoria and resort treatment provided by the insurer to the insured in view of the industrial accident or occupational disease.

Decision of the Government of the Russian Federation No. 750 of December 11, 2003 on the Organisation of the Alternative Civil Service

Defines the procedure of submission of proposals by the federal bodies of executive power and the bodies of executive power of the subjects of the Russian Federation pertaining to organisation of alternative civil service, as well as of adoption of decisions by the specially designated federal body of executive power pertaining to participation of the mentioned bodies in the organisation of the alternative civil service.
The mentioned proposals shall be submitted before February 1, 2004, and beginning with the year 2005, before January 1 on the annual basis to the Ministry of Labour of Russia. The Decision lists information to be contained in the mentioned proposals. The Ministry of Labour of Russia together with the Ministry of Defence of Russia, proceeding from information on the number and composition of citizens qualified for alternative service by the draft commissions, shall take the decision on participation of the bodies of executive power in the organisation of the alternative civil service in their subordinate organisations working out scheduled tasks to accept citizens undergoing alternative civil service.
The Decision is entered into force from January 1, 2004.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-03/644 of November 20, 2003 on the Endorsement of the Forms of Declarations for the Value Added Tax

Endorses the new form of the declaration for the value added tax and the form of the VAT declaration for operations subject to the 0% tax rate.
The Order is entered into force beginning with the tax period for January (I quarter) of 2004.
Registered in the Ministry of Justice of the Russian Federation on December 11, 2003. Reg. No. 5327.

Letter of the Ministry of Taxation of the Russian Federation No. BG-6-05/1204@ of November 19, 2003 on the Payment of the Uniform Social Tax from the Monetary Compensation Paid out to the Federal State Servants and Employees of the Budget-Supported Organisations of the Customs Bodies

The monthly monetary compensation paid out to the federal state servants and employees of budget-supported organisations of the customs bodies in cases of reduced monthly monetary subsistence (earnings) as compared to the earlier received monthly monetary subsistence and pertaining to the execution of the labour duties by them is exempted to the uniform social tax.

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