Monitoring of the Federal Legislation dated 30.01.2004

Decision of the Government of the Russian Federation No. 800 of December 31, 2003 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Tin and Items of It

Changes the rate of the import customs duty for tin alloys, waste and scrap, rods, shapes and wire, plates, sheets, strips or tapes with thickness greater than 0.2 mm, foil with thickness not greater than 0.2 mm, tubes, pipes and fittings for them and other items of tin. The import duty amounts to 5% of the customs cost, however, not less than EUR 0.2 per kg (earlier, 5% of the customs cost).
The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 788 of December 29, 2003 on the Amendment to the Decision of the Government of the Russian Federation No. 121 of February 25, 2003

Lifts the restriction on the time of application of the rates of the import customs duties for individual types of other tobacco (code according to the Foreign Trade Commodity Nomenclature 2403 99), oilcake and other solid waste from soybean oil production (code according to the Foreign Trade Commodity Nomenclature 2304 00).
The Decision is entered into force from January 1, 2004.

Decision of the Federal Power Supply Commission of the Russian Federation No. 112-t/2 of December 30, 2003 on the Changes to the Levels of Tariff Rates, Payments and Fees for Cargo Railway Transportation

Indexes 1.12 times the limiting levels of the tariff rates, payments and fees being in effect according to the Price List No. 10-01. Also indexes 1.12 times the basic rates of payment for the use of cars and containers and the amounts of reduction of the actual tariff rates specified in the "Rules of Application of the Rates of Payment for the Use of Cars and Containers of the Federal Railway Transport" (Tariff Guide No. 2). Besides, indexes 1.12 times the actual rates of fees specified in the "Rules of Application of the Fees for Additional Operations Pertaining to Cargo Transportation on the Federal Railway Transport" (Tariff Guide No. 3).
Registered in the Ministry of Justice of the Russian Federation on December 30, 2003. Reg. No. 5371.

Decision of the Federal Power Supply Commission of the Russian Federation No. 112-t/3 of December 30, 2003 on the Fixing of Exclusive Tariff Rates for Cargo Railway Transportation for the Year 2004

Specifies exclusive tariff rates in the form of coefficients to the actual tariff rates for the return of the empty own (leased) cars according to the Price List No. 10-01 for the calculation of the cost of cargo transportation on the routes of specified weight and length from own (leased) multi-purpose cars.
Effective period of the mentioned tariff rates is fixed till December 31, 2004 inclusive.
Registered in the Ministry of Justice of the Russian Federation on December 30, 2003. Reg. No. 5370.

Order of the Committee of the Russian Federation for Financial Monitoring No. 139 of October 23, 2003 on the Amendments to the Regulation on the Territorial Bodies of the Committee of the Russian Federation for Financial Monitoring and the Scheme of Deployment of the Territorial Bodies of the Committee of the Russian Federation for Financial Monitoring Endorsed by the Order of the Committee for Financial Monitoring of Russia No. 41 of July 1, 2002

Expands the list of functions of the interregional departments of the Committee for Financial Monitoring of Russia. Specifies that the mentioned departments shall control operations (deals) with monetary resources or other property, as well as control execution by legal entities and natural persons of the requirements of the legislation pertaining to the procedure of financing, storage and submission of information on these operations (deals). Besides, interregional departments shall collect and process information on the mentioned operations (deals) at the order of the Committee for Financial Monitoring of Russia.
A new wording is provided for the scheme of deployment of the territorial bodies of the Committee for Financial Monitoring of Russia.
Registered in the Ministry of Justice of the Russian Federation on December 26, 2003. Reg. No. 5366.

Direction of the Central Bank of Russia No. 1363-U of December 25, 2003 on the Drawing up and Submission of the Financial Reports by Credit Organisations

From January 1, 2004, credit organisations shall prepare financial reports according to the international standards for two periods: ending on September 30, 2004 and on December 31, 2004.
The financial reports shall be drawn up on the basis of the Russian accounting reports by regrouping the items of the accounting balance report and the report of profits and losses, entering necessary adjustments and application of professional judgement, i.e. using the method of transformation.
Non-consolidated financial reports must be submitted before November 30, 2004 for the reporting period from January 1 through September 30, 2004.
The annual financial reports drawn up according to the international standards must be certified by an audit organisation and submitted to the territorial institutions of the Bank of Russia before October 1, 2005.
The procedure of preparation, endorsement, storage of financial reports must be displayed in the record-keeping policy of the credit organisation and the schedule of drawing up of financial reports.
Registered in the Ministry of Justice of the Russian Federation on December 25, 2003. Reg. No. 5365.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-09/664 of December 3, 2003 on the Endorsement of the Forms of Documents Used for the State Registration of Peasant (Farmers') Enterprises

Endorses 13 forms of documents used for the state registration of peasant (farmers') enterprises.
Registered in the Ministry of Justice of the Russian Federation on December 24, 2003. Reg. No. 5363.

Decree of the President of the Russian Federation No. 1545 of December 31, 2003 on the Amendments to the Regulation on the Procedure of Consideration of Issues of Citizenship of the Russian Federation Endorsed by the Decree of the President of the Russian Federation No. 1325 of November 14, 2002

The amendments bring the Regulation on the procedure of consideration of issues of citizenship of the Russian Federation in compliance with the Federal Law No. 151-FZ of November 11, 2003 on the amendments to the Federal Law on the citizenship of the Russian Federation. The Decree simplifies the procedure of obtaining the citizenship of the Russian Federation for individual categories of persons, first and foremost, citizens of the former USSR having lived and living in the former USSR states. In particular, the Regulation is extended to include the new section "Obtaining the Citizenship of the Russian Federation on the Basis of International Treaties of the Russian Federation".
The Decree is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 802 of December 31, 2003 on the Fixing of the Quotas for the Export in 2004 of Raw Materials Containing Precious Metals

The licenses for the export from the Russian Federation of lead cake, as well as ores and concentrates of non-ferrous metals containing precious metals (codes according to the Foreign Trade Commodity Nomenclature of the Russian Federation 2620 and 2621), falling under the Decision of the Government of the Russian Federation No. 442 of July 17, 2003 on the trans-border refuse transportation shall be drawn up on the basis of permissions issued by the Ministry of Natural Resources of Russia and its territorial bodies.

Decision of the Government of the Russian Federation No. 798 of December 30, 2003 on the Endorsement of the Rules of Notification by the Non-State Pension Fund Providing Obligatory Pension Insurance of the Ministry of Labour and Social Development of the Russian Federation and the Pension Fund of the Russian Federation of the Newly Concluded Contracts of Obligatory Pension Insurance

A non-state pension fund shall notify the Ministry of Labour of Russia and the Pension Fund of Russia of the newly concluded contracts by sending the notification to them according to the form endorsed by the Ministry of Labour of Russia in coordination with the Ministry of Economic Development of Russia and the Pension Fund of Russia, as well as a copy of the newly concluded contract or its notary-certified copy.
The notification shall be sent to the Ministry of Labour of Russia within two weeks, and to the Pension Fund of Russia - within one month from the day of signing of this contract.

Decision of the Government of the Russian Federation No. 795 of December 30, 2003 on the Amendments to the Decision of the Government of the Russian Federation No. 117 of February 19, 2003

Refines the procedure of paying out to the successors of the holders of deposits of the preliminary compensation for the ritual services and the supplements to it. Thus, in case of death of the holder of deposits in 1998-2000, the heirs (without age restrictions) shall get preliminary compensation in the amount of up to Rbl 1,000. If the holder of the deposit was a participant of the Great Patriotic War, his heirs shall also get a supplement in the amount of up to Rbl 6,000.
The paying out of the compensation is arranged on the basis of the documents confirming the right of succession, certificate of death of the holder of deposits and the application of the heir. To get the supplement, it is necessary also to present the documents confirming the participation of the holder of deposits in the Great Patriotic War.

Decision of the Government of the Russian Federation No. 793 of December 30, 2003 on the Time of the Temporary Stay in the Russian Federation of Foreign Citizens Entering the Contract Military Service and the Procedure of Their Registration and Record Keeping

The time of the temporary stay in the Russian Federation of the foreign citizens entering the contract military service is determined proceeding from the time necessary for the drawing up of the conscription and is fixed by the Ministry of Defence of Russia in coordination with the federal bodies of executive power envisaging the military service.

Regulation of the Central Bank of Russia No. 241-P of November 26, 2003 on the Interim Administration Assigned to Manage a Credit Organisation

Specifies the procedure of assigning, organisation, carrying out and termination of activities of the interim administration in charge of the management of the credit organisation.
Lists the functions implemented by the interim administration in cases of suspension of authority of executive bodies of the credit organisation. Thus, the interim administration may dismiss from work (occupied position) members of executive bodies of the credit organisation and suspend the paying out of the earnings to them. The administration may also appeal to court to demand to sue the members of the board of directors (supervisory council) of the credit organisation, the head of the credit organisation (director, general director) and/or members of the collegiate executive body of the credit organisation (management board, board of directors) if their culpable actions (failure to act) incurred losses on the credit organisation. The head of the interim administration may revoke the proxies earlier issued on behalf of the credit organisation.
The Regulation specifies the particulars of inventory taking of fixed and material assets of the credit organisation, as well as particulars of signing and acceptance for execution of the documents of the credit organisation.
Expenses of the interim administration are covered by the credit organisation.
The Regulation 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 December 26, 2003. Reg. No. 5369.

Operative Direction of the Central Bank of Russia No. 181-T of December 25, 2003 on the Procedure of Drawing up and Submission of Financial Reports by Credit Organisations

Financial reports drawn up according to the international standards of financial reports include the balance report as of the reported date, report of profits and losses, report of the flow of monetary resources, report of the changes of own resources (capital), as well as the remarks to the financial reports including the principles of the record keeping policy in the drawing up of the financial reports. Financial reports are considered to be compiled if all of the standards being in effect as of the beginning of the reporting period are being used.
The Direction provides sample forms included in the financial reports according to the international standards of financial reports. The given forms may be changed by the credit organisation to provide for a better demonstration in the financial reports of the structure and particulars of operations of the credit organisation, the volume of carried out operations.
The Direction also provides a sample list of possible corrections for the preparation of the balance report and the report of profits and losses using the transformation method, as well as auxiliary tables and adjustments used to compile the report of the flow of the monetary resources.
Credit organisations drawing up financial reports according to the international standards of financial reports for the first time may abstain from including in their financial reports for the reporting periods beginning on January 1, 2004 and ending on September 30 and December 31, 2004 comparative information for the appropriate previous reporting periods beginning on January 1, 2003 and ending on September 30 and December 31, 2003.
Credit organisations having drawn up earlier financial reports according to the international standards of financial reports for the reporting periods beginning on January 1, 2004 shall draw up financial reports according to the International Standards of Financial Reports 1 "Submission of Financial Reports" and the endorsed record keeping policy.

Decision of the Government of the Russian Federation No. 799 of December 30, 2003 on the Particulars of the Procedure of Issue of the Bonds of the Central Bank of the Russian Federation

The bonds shall be issued in the documentary form payable to bearer with obligatory centralised storage of their certificates and shall be placed only by closed subscription among credit organisations possessing the license of the Bank of Russia for bank operations. The state registration of the issues of bonds, prospectuses of bonds and reports of the results of issue of bonds shall be vested in the Federal Commission for Securities Market.
The bonds prospectus is not signed by the financial advisor at the securities market. Reports of the state registration of the issue of bonds and the report of the results of issue of bonds must be published officially.

Decision of the Government of the Russian Federation No. 794 of December 30, 2003 on the Uniform State System of Warning and Elimination of Emergency Situations

Defines the procedure of organisation and functioning of the uniform state system of warning and elimination of emergency situations. The uniform system shall unite the bodies of management, forces and resources of the federal and regional bodies of executive power, bodies of local government and organisations authorised to solve issues in the sphere of protection of population and territories against emergency situations.
A reserve fund of the Government of the Russian Federation is created and used to eliminate emergency situations, as well as reserves of material values to provide for emergency works to eliminate the consequences of emergency situations and reserves of material resources.
The bodies of management and forces of the uniform system shall function in three regimes: daily activities, increased preparedness (in cases of danger of emergency situations) and emergency situation (in cases of occurrence and elimination of emergency situations).
A uniform telephone number - 01 - is fixed in the telephone networks of residential settlements to receive reports of emergency situations including those of fires.

Decision of the Government of the Russian Federation No. 792 of December 30, 2003 on the List of Services to Organise the Functioning and Development of the Uniform Power Supply System of Russia

Lists the services pertaining to the organisation of the functioning and development of the Uniform Power Supply System of Russia to be rendered during the transient period of reformation of the electric power industry to the subjects of the wholesale market of electric power - consumers of electric power and power supply organisations.

Decision of the Government of the Russian Federation No. 2 of January 5, 2004 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Native and Modified Starches

The rate of the import customs duty for wheat, manioc and other starches is fixed in the amount of 10% of the customs cost, however, not less than EUR 0.03 per kg (earlier, 10% of the customs cost).
The rate of the import customs duty for dextrines and other modified starches is fixed in the amount of 10% of the customs cost, however, not less than EUR 0.06 per kg (earlier, from 5% to 10% 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. 1 of January 5, 2004 on the Invalidation of Some of the Acts of the RSFSR Council of Ministers, RSFSR Government and the Government of the Russian Federation on Communication Issues

Invalidates some of the governmental acts regulating the issues of material and technical support of the enterprises of postal communication, publication of postal stamps and their sale, development of telephone communication in rural areas and other.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-13/705@ of December 22, 2003 on the Endorsement of the Format of Tax Declarations, Accounting Reports and Other Documents Used to Calculate and Pay Taxes and Fees Submitted in the Electronic Form (Version 3.00)

The endorsed requirements apply to the formats of tax declarations, accounting reports and other documents used to calculate and pay taxes and fees submitted in the electronic form to be entered into force from January 1, 2004.

Order of the State Customs Committee of the Russian Federation No. 1342 of November 27, 2003 on the Endorsement of the Instruction on Individual Customs Operations Carried out When Using the Customs Regime of Disclaimer in Favour of the State

Declaring of commodities under the customs regime of disclaimer in favour of the state is carried out by submitting the cargo customs declaration filled out according to the rules of filling out of the cargo customs declaration in cases of declaring of foreign-made commodities imported to the Russian Federation or released for free circulation.
Commodities placed under the customs regime of disclaimer in favour of the state are subject to the customs inspection. When the commodities are being inspected, if the authorised official of the customs body demands so, the presence of the declaring party or person authorised to handle the commodities or their representatives is obligatory.
The permission to place the commodity under the mentioned regime is drawn up by placing the resolution on the application "Disclaimer in Favour of the State Permitted" while indicating the place defined for the placing of commodities begin rejected in favour of the state. The resolution is certified with the signature of the chief of the customs office or person replacing him and the customs seal.
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 December 26, 2003. Reg. No. 5367.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-03/721 of December 26, 2003 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-03/447 of December 20, 2000

The amendments are introduced in the Methodology Recommendations on the application of Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation. The mentioned document is being brought in compliance with the Federal Laws No. 117-FZ of July 7, 2003 (entered into force from January 1, 2004) and No. 54-FZ of May 22, 2003 on the use of cash registers in cases of payments in cash and/or using pay cards.

Letter of the State Customs Committee of the Russian Federation No. 01-06/50834 of December 29, 2003 on the Order of the State Customs Committee of Russia and the Ministry of Taxation of Russia No. 830/BG-3-06/299 of August 21, 2001

Explains that from January 1, 2004, the customs bodies, in cases of declaring of commodities under the export customs regime, may not demand invoices registered in the tax bodies or certificates of the tax bodies confirming the fact of production of the exported commodities.

Order of the State Customs Committee of the Russian Federation No. 1539 of December 25, 2003 on the Granting of Tariff Preferences

Lists the countries where the Russian Federation applies the most favoured nation regime in the trade and political relations. If in the case of determination of the country of origin of commodities the customs bodies reveal that the given commodity originates in another country, the rates of the import customs duties increased two times apply.
For the imported commodities originating in developing countries using the scheme of preferences of the Russian Federation (according to the attached list), the rates of the import customs duties in the amount of 75% of the fixed rates apply.
For the imported commodities originating in the least developed countries using the scheme of preferences of the Russian Federation, the import customs duties do not apply. The import customs duties do not apply for commodities originating on the territory of Azerbaijan, Armenia, Belarus, Georgia, Kazakhstan, Kirghizia, Moldova, Tajikistan, Turkmenistan, Uzbekistan and Ukraine.
Individual types of the listed commodities enjoy the preference regime envisaged for commodities originating in the developing and least developed countries using the preference scheme of the Russian Federation.
The Order is entered into force from January 1, 2004.

Letter of the Ministry of Taxation of the Russian Federation No. MM-6-09/1384 of December 29, 2003 on the Organisation of Registration in the Tax Bodies of Organisations and Natural Persons Pursuant to the Entry into Force from January 1, 2004 of the Federal Law on the Amendments to the Legislative Acts of the Russian Federation Pertaining to the Improvement of the Procedures of State Registration of Legal Entities and Independent Entrepreneurs

Explains the particulars of the transient period in the registration of organisations and natural persons (including the natural persons registered as independent entrepreneurs, private notaries, lawyers). Thus, according to the amendments, registration of private guards in the tax bodies is not envisaged. Private detectives being independent entrepreneurs are registered in the given category of taxpayers according to the procedure specified for natural persons registered as independent entrepreneurs.
The Letter lists the forms of the documents endorsed by the Orders of the Ministry of Taxation of Russia actually out of use from January 1, 2004 pursuant to the entry into force of the mentioned Law.
For natural persons registered as independent entrepreneurs before December 31, 2003, private notaries, private guards, private detectors having received appropriate documents used as the basis for their activities before the specified time and having applied to the tax body before January 10, 2004, the fixed procedure of registration in the tax bodies preserves using Form 12-2-1 "Application of a Natural Person for the Registration in the Tax Body at the Place of Residence".

Information Report of the Ministry of Taxation of the Russian Federation of January 13, 2004 "The Filling Procedure for the Estimate of the Property Tax from Enterprises"

Provides examples of filling of the estimate of the property tax from enterprises according to Forms 1152001 and 1152002 endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-21/22 of January 18, 2002.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-29/577 of October 29, 2003 on the Endorsement of the Rules of Writing off of the Debt in Penalties and Fines of Agricultural Producers

The writing off of the debt according to the information of the records of the tax bodies not redeemed as of January 1, 2002 is vested in the territorial body of the Ministry of Taxation of the Russian Federation at the place of location of the agricultural producers before April 1, 2004. The debt is written off on the basis of the application submitted before March 1, 2004 to the interagency territorial commission on financial rehabilitation of agricultural producers and on the basis of the new agreement on the restructuring concluded according to the Federal Law on the financial rehabilitation of agricultural producers.
Registered in the Ministry of Justice of the Russian Federation on January 9, 2004. Reg. No. 5389.

Order of the State Customs Committee of the Russian Federation No. 1377 of December 3, 2003 on the Submission of the Deal Certificate in Cases of Declaring and Release of Commodities

Submission of the deal certificate and indication of its requisites in the customs declaration is necessary when the commodities are placed under the declared customs regime if the moving of the commodities across the customs border or change of their customs regime is being done on the basis of the contract where the requirement to draw up the deal certificate applies.
It is not necessary to resubmit the deal certificate and indicate its requisites if the deal certificate has been submitted for the commodities placed under the earlier declared customs regime on the basis of the same contract. Submission of the mentioned information is also not required when declaring the commodities not envisaging any payment or other consideration under the contract concluded when committing the foreign trade deal.
The Order is entered into force from January 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on January 8, 2004. Reg. No. 5388.

Direction of the Central Bank of Russia No. 1351-U of December 4, 2003 on the Amendments to the Regulation of the Bank of Russia No. 199-P of October 9, 2002 on the Procedure of Carrying out of Cash Operations in Credit Organisations on the Territory of the Russian Federation

Specifies the procedure of cash support provided to credit organisations by other credit organisations. Envisages opportunities of providing cash support and cash collection for the software and hardware complexes installed by credit organisations by credit and other organisations engaged in cash collection operations. According to the amendments, credit organisations enjoy opportunities to provide cash services to legal entities using one cash employee while empowering him with the duty of the accountant worker.
The amendments also specify the procedure of carrying out cash operations in additional offices of credit organisations also amending the procedure of organisation of work cash departments outside the cash centre of credit organisations.
The Direction excludes the norms defining the procedure of accounting work for cash operations.
Registered in the Ministry of Justice of the Russian Federation on January 6, 2004. Reg. No. 5378.

Letter of the Central Bank of Russia No. 183-T of December 29, 2003

Besides information submitted by credit organisations to the Committee for Financial Monitoring of Russia in the framework of the report in the electronic form, credit organisations may send other information on paper medium to the authorised body.

Letter of the Central Bank of Russia No. 184-T of December 30, 2003 on the Procedure of Simultaneous Submission by Credit Organisations of Information Drawn up According to the Reporting Form 155 for January and February of 2004

Pursuant to the entry into force from March 1, 2004 of the Regulation of the Bank of Russia No. 232-P of July 9, 2003 on the procedure of building of reserves for possible losses by credit organisations, credit organisations are ordered to submit simultaneously information of Reporting Form 155 for January and February of 2004 before March 10, 2004.

Information Letter of the Central Bank of Russia No. 26 of December 29, 2003 "Issues of Application of the Currency Legislation"

Explains that foreign currencies transferred to the Russian Federation after the closing of the currency account of the representation of the resident legal entity in a foreign bank is not subject to obligatory sale at the internal currency market of the Russian Federation.
Submission to the authorised bank by the client of the report envisaged in the Regulation of the Central Bank of Russia No. 62 of June 25, 1997 on the procedure of buying and handing out of foreign currency to pay for the trip expenses with unfilled Columns 10-12, if there is an overspending of foreign currency in cash with the person sent on business trip, is a violation of the report requirements. Information of it must be sent by the authorised bank to the territorial institution of the Bank of Russia supervising its activities.
It is not necessary for the resident legal entity to get the permission of the Bank of Russia to carry out the currency operation pertaining to the flow of capital in cases of purchase of stocks in the currency of the Russian Federation issued by the non-resident legal entity or shares in the registered capital of the non-resident legal entity not being a joint-stock company by contributing to the mentioned registered capital of the stocks in the currency of the Russian Federation issued by resident legal entities.

Summary of the Practice of Application of the Direction of the Bank of Russia No. 1297-U of June 21, 2003 on the Procedure of Drawing up of the Card with the Signature Specimens and the Seal

Explains that the Direction of the Central Bank of Russia No. 1297-U does not envisage submission of the cards by the client to the bank certified by the parent organisation, as well as uncertified cards for the accounts of the ministries and agencies. The Direction does not contain requirements to the format of the blank card with the signature specimens and the seal and does not envisage the making of the printed card.
If the card was not provided at the opening of the account to the natural person by the bank on the basis of the bank deposit contract, it is necessary to present the card with the signature specimens and the seal to carry out payment operations on the given account. The bank may collect a charge for the drawing of the card.
The head of the legal entity may not grant the right of the first signature to the chief accountant.

Order of the Ministry of Transport of the Russian Federation No. 197 of October 7, 2003 on the Endorsement of the List of the Minimum Necessary Works (Services) Provided for during Strikes in Organisations (Branches and Representations) of the Transport Complex

Lists the minimum necessary works, (services) provided for during strikes in organisations, branches, representations of the transport complex with activities associated with the people's safety, their health and vital interests of the society.
Registered in the Ministry of Justice of the Russian Federation on January 6, 2004. Reg. No. 5379.

Order of the Ministry of Property Relations of the Russian Federation No. 6946-r of December 11, 2003 on the Endorsement of the Prototype of the Labour Contract with the Head of the Federal State Unitary Enterprise

The endorsed prototype form specifies the sphere of reference, rights and responsibility of the head, his labour remuneration and social guarantees, as well as defines the duties of the parties, procedure of changing and discontinuation of the labour contract.
Registered in the Ministry of Justice Russian Federation on January 8, 2004. Reg. No. 5385.

Letter of the State Construction Committee of the Russian Federation No. NK-52/10 of January 8, 2004 on the Switchover to the New Normative Price Forming Base in Construction in the City of Moscow

Explains the procedure of application of the normatives of the new price forming system in construction of 2001 used to draw up estimate documentation and calculations for the fulfilled construction and installation works in Moscow at the expense of the federal budget. The estimate documentation with the state expert evaluation finished before September 1, 2003 is not subject to obligatory recalculation. The calculations for the fulfilled works are begin done within the estimate limits specified for the estimate documentation drawn up in the norms and prices of 1984 (1991) using estimate cost recalculation factors in the current level of prices specified by the State Construction Committee of Russia upon coordination with the Moscow Committee of Export Evaluation.
Before the Moscow territorial unit prices are entered into force (TER-2001), there is an interim procedure of determination of the cost of construction products in Moscow. The cost of construction, reconstruction and capital repair works is calculated on the basis of the federal unit prices (FER-2001) using the basic index method while recalculating them in the current level of prices using estimate cost factors for the types of works specified by the State Construction Committee of Russia upon coordination with the Moscow Committee of Expert Evaluation or the resource method on the basis of sets of state element estimate norms (GESN-2001).

Order of the Ministry of Finance of the Russian Federation No. 116n of December 18, 2003 on the Endorsement of the Procedure of Execution of the Summary Budget List of the Federal Budget for 2004 and Amendments to It

Defines the rules of execution of the summary budget list of the federal budget for 2004 and amendments to it in compliance with the Budget Code of the Russian Federation and the Federal Law No. 186-FZ of December 23, 2003 on the federal budget for the year 2004.
Registered in the Ministry of Justice of the Russian Federation on January 13, 2004. Reg. No. 5406.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-23/701@ of December 19, 2003 on the Endorsement of the Form of the Tax Estimate (Information) of the Amounts of Incomes Paid out to Foreign Organisations and Collected Taxes and on the Amendments to Its Filling Instruction

Endorses the form of the tax estimate (information) of the amounts of incomes paid out to foreign organisations and collected taxes and amends its filling Instruction. The changing by the tax agent of the tax estimate in cases of revealed failure to show or incomplete reflection of information in the current reporting (tax) period, as well as mistakes (deviations) in the previous reporting (tax) periods in the calculation of the taxable base, application of the tax rate, determination of the amount of the tax to be collected, is made by submission of the tax estimate for the appropriate past period reflecting tax obligations taking into account introduced amendments.
Registered in the Ministry of Justice of the Russian Federation on January 13, 2004. Reg. No. 5402.

Order of the Ministry for Antimonopoly Policy of the Russian Federation No. 373 of October 27, 2003 on the Application of Articles 5, 17, 18, 19 of the RSFSR Law No. 948-1 of March 22, 1991 on the Competition and Restriction of Monopoly Activities at the Commodity Markets Inasmuch As It Pertains to the Fixing of the Presence of the Dominating Status of an Economic Subject

The fixing of the fact of the presence (absence) of the dominating status is obligatory when considering the cases pertaining to the application of the mentioned Articles. The dominating status of an economic subject is determined on the basis of assessment of its share and market potential at the commodity market under investigation. The share of the economic subject at the examined commodity market is determined proceeding from the commodity and geographic boundaries of the commodity market and the volume of the commodity resource.
The fact of the availability of the dominating status of an economic subject or several economic subjects is not a violation of the antimonopoly legislation.
Registered in the Ministry of Justice of the Russian Federation on January 13, 2004. Reg. No. 5401.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/648 of November 21, 2003 on the Endorsement of the Form of the Tax Declaration for the Uniform Imputed Income Tax for Individual Types of Activities and Its Filling Procedure

The tax declaration is filled out by the taxpayers transferred to the taxation system in the form of the uniform imputed income tax for individual types of activities under the laws of the subjects of the Russian Federation adopted in compliance with Chapter 26.3 of the Tax Code of the Russian Federation. The declaration is submitted by the taxpayers at the end of the tax period no later than the 20th of the first month following the tax period.
The Order is entered into force beginning with the reports for the year 2004.
Registered in the Ministry of Justice of the Russian Federation on January 8, 2004. Reg. No. 5384.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/647 of November 21, 2003 on the Endorsement of the Form of the Tax Declaration for the Uniform Tax Paid out in View of the Application of the Simplified System of Taxation and Its Filling Procedure

The tax declaration is filled out by the taxpayers using the simplified system of taxation in compliance with Chapter 26.2 of the Tax Code of the Russian Federation for each reporting (tax) period. The declaration is submitted by the taxpayers: at the end of the reporting period - no later than within 25 days from the end of the appropriate reporting period, by the taxpayer organisations at the end of the tax period - no later than March 31 of the year following the expired tax period, by independent entrepreneur taxpayers - no later than April 30 of the year following the expired tax period.
The Order is entered into force beginning with reports for the year 2004.
Registered in the Ministry of Justice of the Russian Federation on January 8, 2004. Reg. No. 5383.

Decision of the Government of the Russian Federation No. 15 of January 15, 2004 on the Endorsement of the List of Documents Submitted by the Investor under the Product Sharing Agreement to the Tax Bodies to Exempt from the Property Tax from Organisations for the Property Used Exclusively for the Activities Envisaged in the Product Sharing Agreement

The mentioned list includes application for the exemption from the property tax from organisations, notary-certified proxy handed out by the investor to the operator, register of fixed assets and non-material assets, as well as the register of reserves and expenses available on the taxpayer balance and used exclusively for the activities envisaged in the product sharing agreement.

Decision of the Government of the Russian Federation No. 14 of January 15, 2004 on the Endorsement of the List of Documents Submitted by the Investor under the Product Sharing Agreement to the Tax Bodies to Exempt from the Transport Tax for the Owned Transport Vehicles (Except for Cars) Used Exclusively for the Purposes of the Product Sharing Agreement

The mentioned list includes application for the exemption from the transport tax, notary-certified proxy handed out by the investor to the operator, register of transport vehicles (except for cars) used exclusively for the purposes of the product sharing agreement and initial documents confirming the actual use of the transport vehicle, as well as excerpts from the program of works and estimates of expenses for the appropriate year.

Decision of the Government of the Russian Federation No. 13 of January 15, 2004 on the Endorsement of the Rates of Export Customs Duties for Raw Oil and Raw Oil Products from Bituminous Materials and Commodities of Oil Exported from the Territory of the Russian Federation outside the Member-States of the Customs Union Agreement

The rates of the export customs duties for commodities of oil are increased from USD 28.1 per 1,000 kg to USD 30.5 per 1,000 kg. The rate of the export customs duty for raw oil and raw oil products from bituminous materials is increased to USD 33.9 per 1,000 kg (earlier, USD 31.2 per 1,000 kg).
The Decision is entered into force one month after the day of its official publication except for the rate of the export customs duty for raw oil and raw oil products from bituminous materials (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 2709 00) entered into force from February 1, 2004.

Decision of the Government of the Russian Federation No. 8 of January 14, 2004 on the Endorsement of the Rates of the Import Customs Duties for Individual Types of Transport Vehicles Older Than 7 Years of Age

Changes the rates of the import customs duties for semi-trailer wheeled tractors and for individual types of motor transport vehicles for cargo transportation older than 7 years of age. The rates are fixed in the uniform amount: EUR 1 per 1 cm3 of the engine capacity (earlier, 15% 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. 808 of December 31, 2003 on the Amendment to the Decision of the Government of the Russian Federation No. 366 of May 30, 2002

The earlier endorsed for 9 months rates of import customs duties for individual types of trout, yoghurt, products of animal origin, as well as construction bricks, refined lead, communication switch boards and other commodities, are fixed on the permanent basis.
The Decision is entered into force from the day of its official publication.

Direction of the Central Bank of Russia No. 1372-U of January 14, 2004

Beginning with January 15, 2004, the Bank of Russia has fixed the rate of refinancing in the amount of 14% annual. Earlier, from June 21, 2003 to January 14, 2004, the actual rate amount was 16% annual.

Decision of the Social Insurance Fund of the Russian Federation No. 1 of January 5, 2004 on the Organisation of Work to Implement the Federal Law on the Amendments to the Legislative Acts of the Russian Federation Pertaining to the Improvement of the Procedures of State Registration of Legal Entities and Independent Entrepreneurs

Pursuant to the adoption of the Federal Law No. 185-FZ of December 23, 2003, endorses the Interim Methodology Recommendations on the organisation of work of executive bodies of the Social Insurance Fund of Russia in registration of legal entities and natural persons as insurants. Executive bodies of the Social Insurance Fund of Russia, simultaneously with the registration as insurants in obligatory social insurance against industrial accidents and occupational diseases, shall register legal entities and independent entrepreneurs as insurants in obligatory social insurance.
Information contained in the Uniform State Register of Legal Entities is submitted to the regional division of the Social Insurance Fund of Russia by the appropriate body in charge of the registration (inspection of the Ministry of Taxation of Russia) within not more than five working days from the day of the state registration. In five days more, a copy of the insurance certificate and the notification of the amount of insurance contributions are sent to the insurant by registered mail with notification.
If there are separate divisions, the taxpayer shall submit to the executive bodies of the Social Insurance Fund of Russia application for the registration, certificate of the entry of the record in the Uniform State Register of Legal Entities, confirmation of the registration in the tax bodies and other documents.

Decree of the President of the Russian Federation No. 56 of January 16, 2004 on the Amendments to Some of the Decrees of the President of the Russian Federation

Provides the new wording for the list of category B state positions of the federal state service instituted to ensure the activities of the courts of arbitration. Specifies the amounts of salaries for the head of the office - administrator of the Higher Arbitration Court of the Russian Federation, federal arbitration court of the districts, arbitration court of the subject of the Russian Federation and their deputies, as well as secretaries of the court session.
The Decree is entered into force from September 24, 2003.

Decree of the President of the Russian Federation No. 55 of January 16, 2004 on the Invalidation of the Decree of the President of the Russian Federation No. 1217 of December 6, 1995 on the Uniform System of the Federal Bodies of Executive Power in the Sphere of Communication in the Russian Federation

The mentioned Decree of the President of the Russian Federation is invalidated pursuant to the adoption of the Federal Law No. 126-FZ of July 7, 2003 on communication.
The Decree is entered into force from January 1, 2004.

Order of the State Customs Committee of the Russian Federation No. 1443 of December 11, 2003 on the Places of Declaring of Individual Types of Commodities

Defines the places of declaring of commodities arriving to the Russian Federation by highway transport through the points of transfer: Kraskino located in the region covered by the Khasanskaya Customs Office, Poltavka, Tury Rog, Markovo located in the region covered by the Ussuriyskaya Customs Office.
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 January 15, 2004. Reg. No. 5416.

Order of the Administration of the Kaliningrad Province and the State Customs Committee of the Russian Federation No. 353-r/686-r of December 18, 2003 on the Amendments to the Procedure of Defining of Commodities As Originating in the Special Economic Zone of the Kaliningrad Province

The list of electronics and complex household equipment that may be recognised as having undergone sufficient processing on the territory of the Special Economic Zone includes fully automatic washing machines with less than 6 kg of dry linen capacity and washing machines with less than 6 kg of dry linen capacity.
The list of commodities requiring the change of the 5th digit of the code of the Foreign Trade Commodity Nomenclature of the Russian Federation includes floor carpets for cars, shapes of fibre boards with the density greater than 0.8 g/cm3, as well as shapes of fibre boards with the density greater than 0.5 g/cm3, however, not greater than 0.8 g/cm3.
The Order is entered into force 30 days after its official publication.
Registered in the Ministry of Justice of the Russian Federation on January 15, 2004. Reg. No. 5415.

Decision of the Social Insurance Fund of the Russian Federation No. 148 of December 29, 2003 on the Prolongation of the Decision of the Social Insurance Fund of the Russian Federation No. 33 of March 25, 2002

Prolongs for the year 2004 the procedure of organisation of work to grant respites (extension schedules) in 2002 to redeem the debt in obligatory payments to the Social Insurance Fund of Russia in obligatory social insurance against industrial accidents and occupational diseases endorsed by the Decision of the Social Insurance Fund of Russia No. 33 of March 25, 2002.
Registered in the Ministry of Justice of the Russian Federation on January 15, 2004. Reg. No. 5413.

Order of the State Customs Committee of the Russian Federation No. 1503 of December 23, 2003 on the Amendments to the Order of the State Customs Committee of Russia No. 1052 of September 19, 2003

The list of the places of declaring of imported commodities classified under Heading 02 (Meat and Edible Meat Offal) and Items 0710 (Frozen Vegetables) and 2004 (Other Vegetables) is extended to include individual customs bodies.
Registered in the Ministry of Justice of the Russian Federation on January 15, 2004. Reg. No. 5411.

Order of the State Customs Committee of the Russian Federation No. 1389 of December 4, 2003 on Individual Customs Operations Committed When Using the Temporary Export Customs Regime

Declaring of commodities under the temporary export customs regime is arranged using the cargo customs declaration except for the cases specifying the use, or opportunities of use, of the customs declaration of another form. The permission to place the commodities under the mentioned regime is issued by the customs body having accepted the customs declaration, provided the declaring party presents an application of the expected time of the temporary export. The Order provides a sample application.
The taking of the decision permitting to place the commodities under the temporary export customs regime is drawn up by entering in the customs declaration the resolution "Temporary Export Permitted Till ___", the signature of the authorised person and the seal "Release Permitted".
Registered in the Ministry of Justice of the Russian Federation on January 15, 2004. Reg. No. 5409.

Decision of the Ministry of Labour of the Russian Federation No. 89 of December 24, 2003 on the Endorsement of the Explanation on the Calculation of the Average Earnings When Assigning the Temporary Disability Allowance and the Maternity Allowance in 2004

The average earnings take into account all envisaged in the system of labour remuneration types of payments applied in the organisation implying taxes and /or insurance contributions transferred to the budget of the Social Insurance Fund of Russia. The earnings at the main place of work are taken into account only.
The calculation of the average earnings of the employee, regardless of the work regime, is made proceeding from the actual accrued earnings and actually spent working time in the 12 calendar months preceding the month of the occurred disability, maternity leave.
The employee with the actual length of work less than three months shall get the temporary disability allowance (except for the temporary disability allowance because of the industrial accident and occupational disease), maternity allowance in the amount not greater than the minimum amount of labour remuneration for the full calendar month specified in the federal law.
In insured cases having occurred before January 1, 2004, the temporary disability allowance and the maternity allowance are calculated using the earlier available rules.
Registered in the Ministry of Justice of the Russian Federation on January 15, 2004. Reg. No. 5408.

Decision of the Social Insurance Fund of the Russian Federation No. 130 of December 1, 2003 on the Endorsement of the Form of the Estimate Sheet for the Resources of the Social Insurance Fund of the Russian Federation (Form 4-FSS RF)

Endorses the new form of the estimate sheet for the resources of the Social Insurance Fund of the Russian Federation (Form 4-FSS RF). The form applies beginning with the report for the I quarter of 2004.

Decision of the Government of the Russian Federation No. 19 of January 19, 2004 on the Endorsement of the Rules of Coordination of Investment Programs of the Subjects of Natural Monopolies in Electric Power Industry

Defines the procedure of consideration and coordination of investment programs of the subjects of natural monopolies in electric power industry, as well as control over execution of these programs. An investment program is implied to be the multitude of all intended for implementation or implemented by the subject of natural monopolies investment projects.
The subjects of natural monopolies shall submit their investment programs and substantiating materials to the Ministry of Power Supplies of Russia before May 15 of the year preceding the scheduled period. Submitted investment programs shall be sent by the Ministry of Power Supplies of Russia within 5 working days for coordination to the Ministry of Economic Development of Russia and the Federal Power Supply Commission of Russia, and the investment program of organisation of management of the joint national (all-Russia) electric power network - also to the Ministry of Nuclear Power of Russia. The forms of the submitted programs shall be specified by the Ministry of Power Supplies of Russia in coordination with the Ministry of Economic Development and the Federal Power Supply Commission of Russia. The subjects of natural monopolies shall submit on the annual basis before April 1 to the mentioned bodies of power reports of implementation of investment programs for the previous year according to the form endorsed by the Federal Power Supply Commission of Russia.
The Federal Power Supply Commission of Russia shall also control the use for their designated purposes of investment resources of investment programs taken into account when fixing tariff rates regulated by the state.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-03/675@ of December 10, 2003 on the Endorsement of the Forms of Tax Declarations for Excise Duty Taxes and Their Filling Instructions

Endorses the forms of the tax declarations for excise duty taxes: for excisable commodities (except for alcoholic products sold from excise duty wholesale warehouses and oil products), for alcoholic products sold from excise duty wholesale warehouses, for oil products, for excisable mineral raw materials (natural gas) and their filling instructions.
The Order is entered into force beginning with the tax period for January 2004.
Registered in the Ministry of Justice of the Russian Federation on January 15, 2004. Reg. No. 5417.

Information Report of the State Construction Committee of the Russian Federation of January 16, 2004

From January 1, 2004, VAT does not apply to the sales of services pertaining to the use of the dwelling space in the dwelling fund of all forms of ownership.
Earlier, VAT exemption was granted only to those living in cooperative homes, with the citizens living in the homes of other proprietors (municipal, state-owned) not enjoying any exemptions in the cases of rendering services in technical maintenance, current repair, capital repair, sanitary measures, household management.
Thus, for the majority of population, the entry into force from January 1, 2004 of Subitem 10 of Item 2 of Article 149 of the Tax Code of the Russian Federation did not inflict any negative consequences pertaining to the increased cost of services in repair and maintenance of the dwelling fund. Introduction of the mentioned norm is aimed at elimination of the "social inequality" when the citizens living in the homes of different forms of ownership had to pay different prices for one and the same service.

Decision of the Government of the Russian Federation No. 20 of January 20, 2004 on the Amendments to the Regulation on the Military Medical Expert Evaluation

The amendments are stipulated by the abolishment from July 1, 2003 of the Federal Service of the Tax Police and the forming of the State Committee for Control over Circulation of Narcotic and Psychotropic Substances.

Order of the Ministry of Internal Affairs of the Russian Federation No. 1047 of December 31, 2003 on the Amendments to the Order of the Ministry of Internal Affairs of Russia No. 310 of May 26, 1997 on the Endorsement of the Instruction on the Procedure of Drawing up and Issue of Passports to the Citizens of the Russian Federation for the Exit from the Russian Federation and Entry to the Russian Federation

From April 1, 2004, the issued passports will have a sewed in, laminated film and will be drawn up with obligatory filling of the machine-readable zone. Available blank passports without the laminated film will be used until fully spent. The Order provides the rules of building the machine-readable zone of the passport.
The Order provides the new wording for the rules of filling of the blank passports bearing the symbols of the Russian Federation. Now, information on the holder of the passport is entered using special printers and appropriate software and hardware. The seals on the photographs are put only in the passports without the laminated film. If there is a motivated application from the citizen, his name in the passport may also be shown in the French language.
Registered in the Ministry of Justice of the Russian Federation on January 20, 2004. Reg. No. 5436.

Direction of the Central Bank of Russia No. 1373-U of January 15, 2004

From January 15, 2004, the interest rate for the overnight payment credit is fixed in the amount of 14% annual (earlier, 16%), and the interest rate for the credits of the Bank of Russia provided in compliance with the Regulation of the Bank of Russia No. 122-P of October 3, 2000 on the procedure of providing credits secured with a loan or bail to the banks by the Bank of Russia, in the amount of 10% annual (earlier, 11%).

Order of the Ministry of Internal Affairs of the Russian Federation No. 1014 of December 22, 2003 on the Amendments to the Rules of Registration of Motor Vehicles and Trailers to Them in the State Traffic Safety Inspection of the Ministry of Internal Affairs of the Russian Federation Endorsed by the Order of the Ministry of Internal Affairs of Russia No. 59 of January 27, 2003

Specifies that to carry out the registration, the owners of transport vehicles must present insurance policy of obligatory insurance of civil responsibility only in cases when the duty to insure the civil responsibility is specified in the federal law.
Registered in the Ministry of Justice of the Russian Federation on January 22, 2004. Reg. No. 5454.

Order of the Ministry of Internal Affairs of the Russian Federation No. 1017 of December 24, 2003 on the Amendments to the Instruction on the Organisation of Work of the Bodies of Internal Affairs in Control over the Circulation of Civil and Service Arms and Cartridges for Them on the Territory of the Russian Federation Endorsed by the Order of the Ministry of Internal Affairs of Russia No. 288 of April 12, 1999

The list of the documents presented to the body of internal affairs at the place of residence to get the license by the citizens of the Russian Federation buying arms for self-defence purposes for the first time now does not include certificates from the narcotic and psycho-neurology dispensaries at the place of residence.
The Order fixes additional requirements to the rooms of storage of arms.
Registered in the Ministry of Justice of the Russian Federation on January 22, 2004. Reg. No. 5453.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/727 of December 29, 2003 on the Endorsement of the Form of the Tax Declaration for the Tax on Extraction of Mineral Resources and Its Filling Instruction

Endorses the form of the tax declaration for the tax on extraction of mineral resources and its filling Instruction.
The endorsed tax declaration is submitted for the tax periods from January 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on January 21, 2004. Reg. No. 5448.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-09/731 of December 31, 2003 on the Endorsement of the Particulars of Registration in the Tax Bodies of the Organisation or Independent Entrepreneur As a Payer of the Tax on Extraction of Mineral Resources

Endorses the Forms: 9-NDPI-1 "Notification of the Registration in the Tax Body of the Organisation As a Payer of the Tax on Extraction of Mineral Resources", 9-NDPI-2 "Notification of the Registration in the Tax Body of the Independent Entrepreneur As a Payer of the Tax on Extraction of Mineral Resources", 9-NDPI-3 "Decision on the Determination of the Tax Body Authorised to Register the Organisation or Independent Entrepreneur As a Payer of the Tax on Extraction of Mineral Resources".
The organisation or independent entrepreneur must be registered in the tax body at the place of location of the site of mineral resources as a payer of the tax on extraction of mineral resources within 30 days from the moment of the state registration of the license (permission) for the use of the site of the mineral resources on the basis of information of the granted rights for the use of mineral resources.
Registered in the Ministry of Justice of the Russian Federation on January 21, 2004. Reg. No. 5447.

Order of the State Customs Committee of the Russian Federation No. 1520 of December 23, 2003 on the Endorsement of the Regulation on the Procedure of Creation and Marking of the Customs Control Zones

Defines the procedure of adoption by the customs body of the decision on the creation of the customs control zone for the purposes of customs control in the form of the customs inspection of commodities and transport vehicles, their storage and moving under the customs supervision, defining and marking of its boundaries and places of crossing of its boundaries by persons, commodities and transport vehicles, as well as the procedure of revocation of the decision on the creation of the customs control zone.
The boundaries of the customs control zone are marked with rectangular signs bearing an inscription in the Russian and English languages "Customs Control Zone" written in white on the green background. The mentioned signs are the main means of marking of the customs control zone.
Registered in the Ministry of Justice of the Russian Federation on January 21, 2004. Reg. No. 5439.

Order of the Ministry of Finance of the Russian Federation No. 113n of December 8, 2003 on the Forms of Accounting Reports of Insurance Organisations and Reports Submitted According to the Enforcement Procedure

Endorses the annual and intermediate accounting reports of insurance organisations. Endorses the Directions on the volume of the forms of accounting reports of insurance organisations and the Directions on the procedure of their drawing up and submission.
Endorses the typical forms of reports for submission according to the enforcement procedure to the Ministry of Finance of Russia and the territorial bodies of insurance enforcement of the Ministry of Finance of Russia, as well as the Instruction on the volume of the form of reports of insurance organisations submitted according to the enforcement procedure, procedure of its drawing up and submission.
The Order is entered into force beginning with reports for the year 2003.
Registered in the Ministry of Justice of the Russian Federation on January 20, 2004. Reg. No. 5434.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-02/723 of December 29, 2003 on the Amendments No. 2 to the Filling Instruction for the Declaration for the Profit Tax from Organisations Endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-02/585 of December 29, 2001

The amendments are introduced pursuant to the adoption of the Federal Law No. 65-FZ of June 6, 2003 and pursuant to the entry into force from January 1, 2004 of the Federal Law No. 117-FZ of July 7, 2003.
Registered in the Ministry of Justice of the Russian Federation on January 20, 2004. Reg. No. 5433.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/719 of December 26, 2003 on the Endorsement of the Form of the Tax Declaration for the Tax on Gambling and Its Filling Instruction

Endorses the form of the tax declaration for the tax on gambling and its filling Instruction. The tax declaration for the tax period is submitted by the taxpayers to the tax body at the place of their registration as a payer on the monthly basis no later than the 20th of the month following the expired tax period.
Registered in the Ministry of Justice of the Russian Federation on January 20, 2004. Reg. No. 5430.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-05/711 of December 24, 2003 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-05/550 of October 9, 2002

Amends the form of the tax declaration for the uniform social tax for the persons making payments to natural persons: organisations, independent entrepreneurs, natural persons not recognised as independent entrepreneurs and its filling Instruction.
Registered in the Ministry of Justice of the Russian Federation on January 20, 2004. Reg. No. 5429.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-05/722 of December 29, 2003 on the Endorsement of the Form of the Estimate of Advance Payments for the Uniform Social Tax and Its Filling Procedure

Endorses the form of the estimate of advance payments for the uniform social tax for the persons making payments to natural persons: organisations, independent entrepreneurs, natural persons not recognised as independent entrepreneurs and its filling procedure.
The estimate is submitted by the taxpayers to the territorial bodies of the Ministry of Taxation of Russia no later than the 20th of April (for the I quarter of the current tax period), 20th of July (for the six months of the current tax period), 20th of October (for the 9 months of the current tax period).
Registered in the Ministry of Justice of the Russian Federation on January 20, 2004. Reg. No. 5428.

Decision of the Government of the Russian Federation No. 30 of January 22, 2004 on the Endorsement of the Rules of Calculation of Indicators for the Specialised Depositary to Control Observation of the Requirements to the Structure of the Investment Portfolio of a Non-State Pension Fund

Specifies the procedure and the method of calculation of indicators for the specialised depositary to control observation of the requirements to the structure of the investment portfolio built at the expense of the accumulated pensions of a non-state pension fund engaged in activities in obligatory pension insurance.

Decision of the Government of the Russian Federation No. 26 of January 22, 2004 on the Amendment to the Decision of the Government of the Russian Federation No. 210 of April 11, 2003

Lifts the restriction of the effective period of the Decision of the Government of the Russian Federation No. 210 of April 11, 2003 having reduced 3 times the rates of the import customs duties for some types of paper and paperboard and 2 times for some ceramics items, equipment for washing and drying capacities for the medical industry and for motor vehicles for cargo transportation.
The Decision is entered into force from February 15, 2004.

Decision of the Government of the Russian Federation No. 25 of January 21, 2004 on the Endorsement of the List of the Documents Submitted by an Investor under the Product Sharing Agreement to the Customs Bodies of the Russian Federation to Exempt from the Customs Duties for Commodities Imported to the Customs Territory of the Russian Federation for the Purposes of the Agreement, As Well As for the Exported from the Customs Territory of the Russian Federation Products Made under the Agreement

The mentioned list includes application from the investor to exempt him from the customs duty, certified program of works and the estimate of expenses for the appropriate year, copy of the contract between the investor and the contactor, supplier, carrier, copies of transportation and commodity-accompanying documents, as well as the confirmation of the authorised federal body of the fact that the exported products are made under the product sharing agreement.

Decision of the Government of the Russian Federation No. 24 of January 21, 2004 on the Endorsement of the Standards of Disclosing of Information by the Subjects of the Wholesale and Retail Trade Markets of Electric Power

Specifies the requirements to the composition of information disclosed by the subjects of the wholesale and retail trade markets of electric power, except for the consumers of electric power, as well as to the procedure, methods and time of its disclosure.
Control over observation of the standards is vested in the Ministry for Antimonopoly Policy of Russia.

Order of the State Customs Committee of the Russian Federation No. 1381 of December 3, 2003 on the Endorsement of the Rules of Customs Registration of and Customs Control over the Commodities Sent across the Customs Border of the Russian Federation in International Postal Dispatches

Defines the procedure of the customs registration of and control over the commodities sent across the customs border in international postal dispatches, as well as the procedure of interaction of the postal services and the customs bodies. The customs registration of the commodities sent in international postal dispatches is arranged according to the priority procedure within the shortest time which may not be greater than three days from the moment of submission of such commodities for the customs registration.
It is not permitted to send commodities prohibited from import or export by the legislation of the Russian Federation, prohibited under the acts of the Universal Postal Union, as well as commodities subject to restrictions under the legislation on the state regulation of the foreign trade activities.
In cases of loss, stealing, damage (damaged or lost enclosures) of the international postal dispatches or their handing out to the recipient without the permission of the customs body, responsibility for the payment of the customs duties, taxes is assumed by the operator of postal communication having permitted the mentioned violations.
Written correspondence, printed matter for the blind and international postal dispatches containing commodities valued at less than Rbl 5,000 are sent by the international postal exchange workers to the recipients without additional presentation to the customs bodies. International postal dispatches containing commodities valued at more than Rbl 5,000 are presented to the officials of the customs body for the customs inspection.
Registered in the Ministry of Justice of the Russian Federation on January 21, 2004. Reg. No. 5449.

Order of the Ministry of Internal Affairs of the Russian Federation No. 1033 of December 26, 2003 on the Endorsement of the List of Officials in the Framework of the Ministry of Internal Affairs of Russia Enjoying the Right of Access to Information Comprising the Taxation Secret

Lists the names of the positions in the framework of the Ministry of Internal Affairs of Russia and the volume of information on taxpayers they have access to.
Registered in the Ministry of Justice of the Russian Federation on January 21, 2004. Reg. No. 5443.

Order of the State Customs Committee of the Russian Federation No. 1546 of December 26, 2003 on the Endorsement of the Blank Forms of Correction of the Customs Cost and Customs Payments and the Regulation on the Correction of the Customs Cost of Commodities

Defines the procedure of correction of the customs cost of commodities declared by the customs body using the cargo customs declaration, as well as the filling procedure for the written form of correction of the customs cost and customs payments on the blank forms KTS-1 (main sheet) and KTS-2 (additional sheet) when correcting the customs cost and releasing commodities with secured customs payments that may be accrued additionally as a result of control of the customs cost.
The form of correction of the customs cost and customs payments (KTS) is an integral part of the appropriate cargo customs declaration.
KTS-1 and KTS-2 consist of four stitched up sheets of self-copying paper distributed similarly to the sheets of the cargo customs declaration that have special protection elements.
Registered in the Ministry of Justice of the Russian Federation on January 16, 2004. Reg. No. 5421.

Order of the Ministry of Finance of the Russian Federation No. 6n of January 21, 2004 on the Procedure for Entering into Force of the Order of the Ministry of Finance of the Russian Federation No. 115n of December 11, 2003

The Order of the Ministry of Finance of Russia No. 115n of December 11, 2003 on the amendments to the Directions on the procedure of application of the budget classification of the Russian Federation endorsed by the Order of the Ministry of Finance of the Russian Federation No. 127n of December 11, 2002 is entered into force from January 1, 2004.

Decision of the Government of the Russian Federation No. 35 of January 23, 2004 on the Amendment to the Decision of the Government of the Russian Federation No. 828 of July 8, 1997

The time limit for the exchange of the passports of the citizens of the USSR for the passports of the citizens of the Russian Federation is extended from December 31, 2003 to June 1, 2004.

Decision of the Government of the Russian Federation No. 31 of January 23, 2004 on the Endorsement of the Rules of Transfer to the Stabilisation Fund of the Russian Federation of Additional Incomes of the Federal Budget, Residues of the Resources of the Federal Budget As of the Beginning of the Fiscal Year and the Incomes from the Placing of the Resources of the Stabilisation Fund

Specifies the procedure of estimation of additional incomes of the federal budget due for transfer to the Stabilisation Fund of the Russian Federation. Endorses the rules of transfer to the mentioned Fund of additional incomes of the federal budget, residues of the resources of the federal budget as of the beginning of the fiscal year and incomes from the placing of the resources of the Fund.

Order of the Ministry of Finance of the Russian Federation and the Central Bank of Russia No. 119n/1364-U of December 29, 2003 on the Endorsement of the Procedure of Opening and Use of the Account in the OAO Russian Agricultural Bank of an Agricultural Producer Envisaging a Special Procedure of Payments with Creditors of the Agricultural Producer

The endorsed procedure regulates the procedure of opening and use of accounts of agricultural producers with an overdue, deferred or spread debt in payments to the budgets of all levels of the budget system, state non-budgetary funds, as well as for supplied commodities (fulfilled works, rendered services) in the OAO Russian Agricultural Bank or payments with creditors of agricultural producers.
Registered in the Ministry of Justice of the Russian Federation on January 22, 2004. Reg. No. 5462.

Order of the Ministry of Justice of the Russian Federation No. 2 of January 12, 2004 on the Endorsement of the Form and Procedure of Providing an Excerpt from the Register of Attorneys of Foreign States Carrying out Advocacy Activities on the Territory of the Russian Federation

Information contained in the register of attorneys of foreign states engaged in advocacy activities on the territory of the Russian Federation is provided to the bodies of state power and bodies of local government free of charge. To the rest of the applicants, such information is provided at cost, for 1 minimum amount of labour remuneration. Information on a particular attorney of a foreign state is provided against the request drawn up in free form with the payment document attached. The excerpt from the register is sent to the applicant within up to one month from the moment of receiving of the appropriate request in the Ministry of Justice of Russia.
Registered in the Ministry of Justice of the Russian Federation on January 22, 2004. Reg. No. 5459.

Decision of the Federal Power Supply Commission of the Russian Federation No. 111-e/10 of December 29, 2003 on the Endorsement of the Method of Application of Tariff Rates for Electric Power in Cases of Operative Optimisation of the Working Regimes of the Uniform Power Supply System of Russia

Defines the procedure of application of tariff rates for electric power in cases of operative optimisation of the working regimes of the Uniform Power Supply System of Russia or in cases of emergency, unassessable working regimes occurring because of the accidents, loadshedding, uncoordinated increase of consumption of power and other objective reasons of deviation of the actual amounts of the balance of power flow of the subjects of the federal (all-Russia) wholesale market of electric power from the expected volumes of supplies and consumption of electric power.
The endorsed Method applies to the subjects of the wholesale market other than those included in the List of the subjects of the Russian Federation united in the pricing zone of the wholesale market of electric power of the transient period endorsed by the Decision of the Government of the Russian Federation No. 643 of October 24, 2003.
Registered in the Ministry of Justice of the Russian Federation on January 21, 2004. Reg. No. 5452.

Order of the Ministry of Finance of the Russian Federation No. 399 of December 19, 2003 on the Procedure of Monitoring of the Budget-Supported Sector

The monitoring of the budget-supported sector is arranged in compliance with the endorsed by the Order monitoring forms by the chief administrators of the resources of the federal budget. The monitoring applies to all administrators of the resources of the federal budget and recipients of the resources of the federal budget of the appropriate chief administrator of the resources of the federal budget.
Registered in the Ministry of Justice of the Russian Federation on January 20, 2004. Reg. No. 5435.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/725 of December 29, 2003 on the Endorsement of the Form of the Tax Declaration for the Land Tax and Its Filling Instruction

Endorses the form of the tax declaration for the land tax and its filling Instruction. The tax declaration for the land tax, Form KND 1153001, is submitted by the payers of the land tax to the tax bodies where they are registered at the place of location of the land plots recognised as objects of taxation.
Registered in the Ministry of Justice of the Russian Federation on January 20, 2004. Reg. No. 5432.

Decision of the Constitutional Court of the Russian Federation of January 27, 2004 on the Case of Constitutionality of Individual Provisions of Item 2 of Part 1 of Article 27, Parts 1, 2 and 4 of Article 251, Parts 2 and 3 of Article 253 of the Code of Civil Procedures of the Russian Federation Pursuant to the Request of the Government of the Russian Federation

The applicant challenged the constitutionality of the mentioned provisions of the Code of Civil Procedures of the Russian Federation specifying the authority of the Supreme Court of the Russian Federation to consider and solve the cases challenging the normative legal acts of the Government of the Russian Federation, as well as to take decisions recognising such acts as contradicting the federal law and invalidating them from the day of their adoption.
The Constitutional Court of the Russian Federation recognised as not contradicting the Constitution of the Russian Federation the interconnected provisions of Item 2 of Part 1 of Article 27, Part 1, Part 2 and Part 4 of Article 251, Part 2 and Part 3 of Article 253 of the Code of Civil Procedures of the Russian Federation inasmuch as they empower the Supreme Court of the Russian Federation with authority to consider and solve the cases invalidating the normative legal acts of the Government of the Russian Federation. The mentioned provisions do not imply the solving by the Supreme Court of the Russian Federation of the cases challenging the normative legal acts of the Government of the Russian Federation adopted in execution of the authority vested in it directly by the federal law. The revealed constitutional and legal meaning of the mentioned provision is obligatory to all and excludes any other interpretation in the legal practice.
The normative regulation contained in Part 2 and Part 3 of Article 253 in relation to Item 2 of Part 1 of Article 27, Part 1, Part 2 and Part 4 of Article 251 of the Code of Civil Procedures of the Russian Federation stating that recognising of the normative legal act as contradicting the federal law from the day of adoption implies the loss of force of this normative legal act or part of it - inasmuch as it pertains to the checking of the normative legal acts that may be checked in the course of constitutional proceedings - has no legal power from the moment of adoption and may not be applied.
The Constitutional Court of the Russian Federation has abstained from recognising the provisions of Item 2 of Part 1 of Article 27, Part 1, Part 2 and Part 4 of Article 251, Parts 1, 2 and Part 3 of Article 253 of the Code of Civil Procedures of the Russian Federation as not complying with the Constitution of the Russian Federation in the form of the act. The Federal Assembly must adopt a federal constitutional law specifying the authority of the Supreme Court of the Russian Federation in consideration of the cases challenging such normative legal acts of the Government of the Russian Federation other than those falling in the exclusive authority of the Constitutional Court of the Russian Federation.
The Constitutional Court of the Russian Federation emphasised that the Decision does not imply the obligation to revise the earlier adopted by the Supreme Court Decisions on the cases challenging the provisions of the normative acts of the Government of the Russian Federation, which does not exclude for the authorised subjects opportunities to apply to the Constitutional Court of the Russian Federation with appropriate requests.
The Decision is entered into force immediately after annunciation.

Decision of the Government of the Russian Federation No. 42 of January 24, 2004 on the Amendments to Some of the Acts of the Government of the Russian Federation Pursuant to the Assigning of the Ministry of Finance of the Russian Federation As the Authorised Federal Body of Executive Power in Charge of Regulation, Control and Enforcement in the Sphere of Building and Investing of the Resources of Accumulated Pensions

The amendments are introduced to implement state regulation, control and enforcement in the sphere of building and investing of the resources to finance the accumulated part of the labour pension and in execution of the Federal Law on investing of the resources to finance the accumulated part of the labour pension in the Russian Federation.

Decision of the Government of the Russian Federation No. 39 of January 23, 2004 on the Amendments to the Decision of the Government of the Russian Federation No. 1198 of October 28, 1999

Specifies that unalloyed aluminium (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 7601 10 000 0) and initial aluminium alloys (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 7601 20 100 0) are exported outside the member-states of the Customs Union agreement duty free (earlier, 5% of the customs cost).
The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 36 of January 23, 2004 on the Amendments to the Decisions of the Government of the Russian Federation No. 830 of November 30, 2001 and No. 602 of August 21, 2001

Introduces the rates of the import customs duties for cellulose ethers, thread cutting machine-tools, food mincers and mixers, fruit or vegetable juicers and some other commodities.
The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 32 of January 23, 2004 on the Registration and Amount of Payment for the Registration of the System of Voluntary Certification

Defines the procedure of registration of the system of voluntary certification created in compliance with the Federal Law on technical regulation by a legal entity and/or natural person engaged in activities as an independent entrepreneur, or several such entities. The registration of the system of voluntary certification is vested in the State Standards Committee of Russia. Information of the entity (entities) having created the system of voluntary certification, of the rules of functioning of the system of voluntary certification, compliance sign and procedure of its application is included in the Uniform Register of the Registered Systems of Voluntary Certification.
The payment for the registration of the system of voluntary certification is fixed in the amount of Rbl 1,000.

Direction of the Central Bank of Russia No. 1379-U of January 16, 2004 on the Assessment of the Financial Stability of the Bank to Acknowledge It As Sufficient for Participation in the Deposit Insurance System

Specifies the composition of indicators, method of their calculation and determination of the summary result for them to recognise the financial stability of the bank as sufficient for participation in the deposit insurance system.
To assess the financial stability of the bank, the following groups of figures are used:
- group of figures to assess the capital including the figures of capital sufficiency and quality;
- group of figures to assess the assets including the figures of quality of loans and assets, amount of reserves for losses in loans and other assets, risk concentration for the assets;
- group of figures to assess the quality of management of the bank, its operations and risks including the figures of property structure transparency, organisation of risk management systems and internal control service;
- group of figures to assess incomes including the figure of profitability of assets and capital, structure of incomes and expenses, profitability of individual types of operations;
- group of figures to assess liquidity including the figures of liquidity of assets, liquidity and structure of obligations, bank general liquidity, risk for big creditors and depositors.
Financial stability of the bank is recognised to be sufficient to recognise the bank as complying with the requirements for participation in the deposit insurance system if the assessment of each of the five summary results for the groups of figures used to assess the financial stability is recognised as satisfactory.
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 January 23, 2004. Reg. No. 5485.

Regulation of the Central Bank of Russia No. 248-P of January 16, 2004 on the Procedure of Consideration by the Bank of Russia of the Bank Request to Adopt the Statement of the Bank of Russia of the Bank Compliance with the Requirements for Participation in the Deposit Insurance System

Defines the procedure and the stages of consideration in the territorial institution and the central office of the Bank of Russia of the request to adopt the statement of the bank compliance with the requirements for participation in the deposit insurance system. Defines the functions of the structural divisions and territorial institutions of the Bank of Russia, time limits for decision taking, contensive goals for each stage of the request consideration. The adoption of a positive statement by the Banking Enforcement Committee of the Bank of Russia means the bank admission to the deposit insurance system.
The Bank of Russia shall take the decision on the bank request within 9 months from the day of its sending. If the Banking Enforcement Committee of the Bank of Russia takes a negative decision, the bank may renew the request and the Banking Enforcement Committee of the Bank of Russia will take a new decision.
The Regulation 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 January 23, 2004. Reg. No. 5484.

Regulation of the Central Bank of Russia No. 247-P of January 16, 2004 on the Procedure of Consideration by the Bank of Russia of the Application to Appeal against the Negative Statement of the Bank of Russia on the Repeated Request for the Bank Compliance with the Requirements for Participation in the Deposit Insurance System

Decision of the negative statement may be appealed against by the bank within 1 month from the day of its adoption by the Banking Enforcement Committee. As a result of consideration of the application of the bank, the Banking Enforcement Committee within one month after receiving it shall take a decision to either satisfy it or confirm the negative statement on the repeated request. In the latter case, the negative statement may be appealed against anew within one month from the day of its adoption. Decision on the repeated application is taken by the Chairman of the Bank of Russia within one month from the day of receiving.
The Regulation 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 January 23, 2004. Reg. No. 5483.

Decision of the Federal Commission for Securities Market No. 03-52/PS of December 24, 2003 on the Endorsement of the Procedure of Estimation of the Market Price of Emission Securities and Investment Shares of the Shared Investment Funds Released for Circulation through Trade Organisers and the Fixing of the Limits of Fluctuation of the Market Price

The endorsed procedure applies in cases of determination of the taxable base for the incomes tax from natural persons according to the procedure envisaged in Chapter 23 of the Tax Code of the Russian Federation, when reassessing investments in securities, when assessing securities accepted by the broker as a security for marginal deals and in other cases.
The limits of the market price fluctuations for the purposes of determination of the financial result from the sale (withdrawal) of emission securities and investment shares of the shared investment funds is fixed in the amount of 20% up and down from the market price of the security.
Registered in the Ministry of Justice of the Russian Federation on January 23, 2004. Reg. No. 5480.

Decision of the Federal Commission for Securities Market No. 03-45/ps of December 17, 2003 on the Amendments to the Standards of Issue of Securities and Registration of Prospectuses of Securities Endorsed by the Decision of the Federal Commission for Securities Market of Russia No. 03-30/ps of June 18, 2003

Refines the particulars of the placing of securities in cases of reorganisation of legal entities. Specifies that the registered capital of the joint-stock company created as a result of a reorganisation must not be greater than the cost of its net assets except for the cases of creation of joint-stock companies through privatisation of state and municipal enterprises when the federal law envisages another procedure of building of the registered capital. Reorganisation of a joint-stock company in the form of a merger or incorporation involving a legal entity of another organisational legal form is permitted in cases specifies by the federal laws. Reorganisation of a joint-stock company in the form of isolation or separation forming a new legal entity of another organisational legal from is also permitted only in cases specified in the federal laws.
The placing of securities in cases of a merger, incorporation, isolation and separation of legal entities is carried out only by conversion.
Registered in the Ministry of Justice of the Russian Federation on January 23, 2004. Reg. No. 5479.

Decision of the Federal Commission for Securities Market No. 03-44/ps of December 17, 2003 on the Amendments to the Decision of the Federal Commission for Securities Market No. 23 of August 31, 2001 on the Information Provided by Trade Organisers at Securities Market As a Result of the Deals with Payments Made by the Broker Using Monetary Resources or Securities Provided by the Broker to the Client on the Deferred Return Basis

Specifies the procedure of providing information by trade organisers at the securities market as a result of the deals using monetary resources and/or securities handed over by the broker to the client as a loan (marginal deals). Provided information is sent on the daily basis to the Federal Commission for Securities Market of Russia no later than 14:00 of the working day following the reported day (earlier, no later than 9:00 of the following working day).
Registered in the Ministry of Justice of the Russian Federation on January 23, 2004. Reg. no. 5478.

Order of the State Fishery Committee of the Russian Federation No. 449 of December 11, 2003 on the Endorsement of the Procedure of Distribution of the Quotas for the Catching (Extraction) of Water Biological Resources for the Purposes of Their Reproduction and Acclimatisation

To enjoy the quotas, the user sends to the basin body in charge of the protection, reproduction of the water biological resources and regulation of fishing an appropriate request meeting the requirements listed in the Order. The basin body shall examine together with the scientific research fishery organisations requests and submit summary requests to the State Fishery Committee of Russia, as well as suggestions on quota allocation.
The Order defines the components of the volume of the quotas for the catching (extraction) of the water biological resources for the purposes of their reproduction and acclimatisation.
Registered in the Ministry of Justice of the Russian Federation on January 23, 2004. Reg. No. 5477.

Order of the State Customs Committee of the Russian Federation No. 1441 of December 11, 2003 on the Fixing of the Authority of the Customs Bodies in the Customs Operations Carried out on the Diplomatic Mail and Commodities Moved by Individual Categories of Foreigners

Lists the customs bodies empowered with authority to carry out customs operations on the diplomatic mail and the consular pouch. Other customs bodies may carry out customs operations only on commodities, diplomatic mail and the consular pouch if such operations pertain to the internal customs transit procedure, customs regimes of international customs transit and reexport.
Registered in the Ministry of Justice of the Russian Federation on January 22, 2004. Reg. No. 5469.

Decision of the Federal Commission for Securities Market No. 03-50/ps of December 24, 2003 on the Amendment to the Procedure of Assigning of the State Registration Numbers to the Issues of Emission Securities Endorsed by the Decision of the Federal Commission for Securities Market of Russia No. 03-16/ps of April 1, 2003.

Specifies the procedure of taking decisions on the revocation of the earlier assigned state registration No. and assigning a new registration No. to the issues of emission securities registered before the entry into force of the Decision of the Federal Commission for Securities Market of Russia No. 03-16/ps of April 1, 2003 and not complying with it.
The body in charge of the registration shall notify of it, no later than within three days of the date of adoption of the decision, the issuer of emission securities or the person in charge of the registration of the rights for such emission securities.
Registered in the Ministry of Justice of the Russian Federation on January 22, 2004. Reg. No. 5456.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-23/709 of December 23, 2003 on the Endorsement of the Form of the Tax Declaration for the Incomes Obtained by a Russian Organisation from Sources outside the Russian Federation and Its Filling Instruction

The declaration is submitted by the Russian organisation when applying to the tax bodies for the purposes of offsetting in compliance with the legislation on taxes of the Russian Federation and agreements on avoidance of double taxation of the amounts of the profit (income) tax paid out (collected) in the foreign state. The tax declaration is submitted by the taxpayers to the tax bodies at the place of registration. The declaration may be submitted to the tax bodies in any of the reported (tax) period regardless of the time of payment (collection) of the tax in the foreign state simultaneously with the submission of the declaration for the profit tax.
Registered in the Ministry of Justice of the Russian Federation on January 20, 2004. Reg. No. 5431.

Decision of the Constitutional Court of the Russian Federation of January 29, 2004 on the Case of Constitutionality of Individual Provisions of Article 30 of the Federal Law on Labour Pensions in the Russian Federation Pursuant to the Requests of Groups of Deputies of the State Duma, As Well As the Federal Assembly (Il Tumen) of the Republic of Sakha (Yakutia), the Duma of the Chukotka Autonomous District and the Appeals of a Number of Citizens

The Constitutional Court of the Russian Federation recognised as constitutional the norm contained in Item 4 of Article 30 of the Federal Law on labour pensions in the Russian Federation inasmuch as it excludes the beneficial (aliquot) procedure of calculation of the total length of work when assessing the pension rights of the insured as of January 1, 2002 by their conversion (transformation) into the estimated pension capital and does not permit to take into account in the total length of work certain periods of publicly useful activities included into it according to the earlier available legislation. The given norm may not serve as the grounds impairing the terms of implementation of the right for the pension support since it does not prevent a citizen from implementing the assessment of his pension rights obtained before January 1, 2002 including those pertaining to the calculation of the length of work and pension amount according to the norms of the earlier available legislation.
The revealed meaning of the mentioned norm is obligatory for all and excludes any other its interpretation in the legal practice. The cases of the applicant citizens must be revised taking into account the revealed legal meaning.
The Decision is entered into force immediately after annunciation.

Decision of the Government of the Russian Federation No. 41 of January 23, 2004 on the Endorsement of the Sample State Contracts for the Scientific Research and Design Works under a State Defence Order

The sample forms define the subject and terms of the contracts, the rights and duties of the parties, time of execution, procedure of accepting of fulfilled works, cost of works and the payments procedure, terms of confidentiality, other additional terms and responsibility of the parties.

Order of the Ministry of Communication of the Russian Federation No. 3 of January 19, 2004 on the Endorsement of the Rules of Application of the Signal Combining Devices of Several Communication VHF and UHF Radio Transmitters

Defines the procedure of application of the signal combining devices of several communication VHF and UHF radio transmitters intended for joint operation of several radio transmitters on a common load (antenna) without mutual interference operating in the frequency ranges of 136...174 MHz, 403...470 MHz, 890...960 MHz and 1710...1990 MHz. Specifies the requirements to the electric and functional parameters of the signal combining devices, to their technical characteristics, requirements to resistance to mechanical and climatic impact, electric safety requirements.
The rules apply to confirm the compliance of the signal combining devices used in the public use network, technological communication networks and special purpose communication networks if connected to the public use communication network.
The rules are entered into force from March 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on January 23, 2004. Reg. No. 5482.

Order of the Ministry of Finance of the Russian Federation No. 105n of November 24, 2003 on the Endorsement of the Accounting Regulation PBU 20/03 "Information on the Participation in the Joint Activities"

Specifies the rules and procedure of disclosing of information on participation in joint activities in accounting reports of commercial organisations (other than credit organisations). PBU defines the rules of registration of economic operations in the accounting work and reports of organisations in cases of joint operations, joint use of assets and joint activities. PBU is not applied by the organisation in cases of conclusion of a constituent agreement or agreement creating a financial industrial group resulting in the forming of a legal entity or financial industrial group, as well as making contributions in the registered, shared capital, shared fund of another organisation. PBU also does not apply in cases of conclusion of an agreement on participation in the joint activities other than the one envisaging the making of economic profit or income.
Information on participation in joint activities implies the one disclosing part of activities of an organisation (reported segment) carried out to make economic profit or income together with other organisations and/or independent entrepreneurs by combining contributions and/or joint activities without the forming of the legal entity.
The Order is entered into force beginning with accounting reports for the year 2004.
Registered in the Ministry of Justice of the Russian Federation on January 22, 2004. Reg. No. 5457.

Order of the Ministry of Natural Resources of the Russian Federation No. 1006 of November 12, 2003 on the Endorsement of the Lists of Information on the Forestry Fund of the Russian Federation Provided Free of Charge and at Cost

Specifies that information of the state records of the forestry fund of the Russian Federation and the annual report "Status and Use of the Forestry Resources of the Russian Federation" is provided free of charge. Other information of the state records of the forestry fund, forestry planning materials, hunting and geobotanical prospecting of territories and other information is provided at cost.
Registered in the Ministry of Justice of the Russian Federation on January 20, 2004. Reg. No. 5437.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-05/38 of January 23, 2004 on the Invalidation of the Methodology Recommendations on the Procedure of Calculation and Payment of the Uniform Social Tax

Invalidates the Order of the Ministry of Taxation of the Russian Federation No. BG-3-05/344 of July 5, 2002 on the endorsement of the Methodology Recommendations on the procedure of calculation and payment of the uniform social tax with amendments.

Decision of the Higher Arbitration Court of the Russian Federation No. 7307/03 of October 8, 2003

Invalidates the provisions of Paragraphs 6 and 7 of Section "Particulars of Filling of Column 3 of the Advance Payment Estimate by Organisations Using Tax Exemptions in Compliance with Article 239 of the Code" of the Procedure of filling of the advance payment estimate for the uniform social tax endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-05/49 of February 1, 2002 (in the wording of the Order of the Ministry of Taxation of Russia No. BG-3-05/134 of March 26, 2003), as well as the provisions of Paragraphs 37 and 39 of Section "Procedure of Filling of the Declaration (Lines 0100-1100)" of the Instruction on the filling of the tax declaration for the uniform social tax endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-05/550 of October 9, 2002.
The earlier specified procedure of calculation of advance payments for the tax due for transfer to the federal budget does not increase the tax burden, however, it contradicts the procedure of calculation of the uniform social tax envisaged in Article 243 of the Tax Code of the Russian Federation changing the sequence of actions of the taxpayer when calculating the uniform social tax, which permits to recognise the normative legal act on taxes and fees as not complying with the Tax Code of the Russian Federation.

Decision of the Higher Arbitration Court of the Russian Federation No. 8551/03 of August 14, 2003

The applicant challenged the legality of the provision of Sentence 2 of Paragraph 2 of Item 1 of Section 4 "Incomes" of the Methodology Recommendations on the application of Chapter 25 "Profit Tax from Organisations" 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. According to the applicant, the mentioned provision illegally imposes the duty to include in the non-sales incomes amounts of fines or reimbursement of losses regardless of the applicant claims to the contactor and in the absence of debtor objections. The challenged provision violates the rights of the taxpayers determining the incomes using the accrual method to include in the non-sales incomes amounts of incomes in the form of civil actions only in cases of implementation of the right to demand the payment of these sanctions to the debtor and debtor actions confirming the acknowledgement of the debt in the form of a penalty or losses and the readiness to pa y them.
Having examined the case, the court recognised the applicant demands as substantiated and decided to invalidate Sentence 2 of Paragraph 2 of Item 1 of Section "Incomes" of the Methodology Recommendations on the application of Chapter 25 "Profit Tax from Organisations" 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.

Decision of the Government of the Russian Federation No. 40 of January 23, 2004 on the Non-Application of the Rate of the Import Customs Duty for Aluminium Oxide Other Than Artificial Corundum

The rate of the import customs duty endorsed by the Decision of the Government of the Russian Federation No. 830 of November 30, 2001 does not apply for aluminium oxide other than artificial corundum (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 2818 20 000 0).
The Decision is entered into force one month after the day of its official publication for 9 months.

Order of the State Customs Committee of the Russian Federation No. 1583 of December 31, 2003 on the Kimberley Process Certificates and the Certificates of Export of Untreated Natural Diamonds

The customs bodies specified as the places of declaring of precious metals and stones are ordered to carry out the customs registration of untreated natural diamonds in the obligatory presence of the Kimberley process certificate (in cases of import) and the certificate of export of untreated natural diamonds (in cases of export) confirming that the exported (imported) consignment does not contain diamonds originating in the conflict zones.
The mentioned customs bodies must control the return to the country of the export of imported consignments of untreated natural diamonds when they are declared without the Kimberley process certificate under the reexport customs regime under the condition of the presence of information on the country of destination in the customs declaration matching the information on the country of dispatch in the transportation or commercial documents in cases of import.
Registered in the Ministry of Justice of the Russian Federation on January 28, 2004. Reg. No. 5491.

Regulation of the Central Bank of Russia No. 242-P of December 16, 2003 on the Organisation of Internal Control in Credit Organisations and Bank Groups

Introduces the rules of organisation of internal control in credit organisations and bank groups, as well as defines the particulars of the procedure of supervision of observation of the mentioned rules by the Bank of Russia.
The bodies of internal control shall include: bodies of management of the credit organisation, audit commission (auditor), manager and chief accountant (their deputies) of the credit organisation and their branches, service of internal control (internal audit), official (structural division) in charge of the combating of legalisation (laundering) of incomes and other bodies (controller of the professional participant of the securities market, official in charge of the legal issues).
The Regulation provides recommendations on control measures carried out by the management bodies over organisation of activities of the credit organisation. Also provides the list of the main issues pertaining to internal control requiring adoption of internal documents. Specifies that the credit organisation must have plans of actions for the cases of unexpected circumstances. Internal documents must define the procedure of checking of these plans for opportunities of their execution in cases of unexpected circumstances, as well as the list of unexpected circumstances requiring adoption of plans of actions.
To assess the condition of internal control, the credit organisations shall submit the certificate drawn up according to the attached form to the territorial institution of the Bank of Russia in the framework of the annual report.
The Regulation 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 January 27, 2004. Reg. No. 5489.

Order of the State Fishery Committee of the Russian Federation, Ministry of Economic Development of the Russian Federation and the Ministry of Finance of the Russian Federation No. 28/11/4n of January 23, 2004 on the Endorsement of the Typical Regulation on the Procedure and Terms of Determination in the Subjects of the Russian Federation Adjacent to the Sea Coast of Allocated to the Applicants Shares for the Catching (Extraction) of Water Biological Resources for the Purposes of Coastal Fishing

Specifies the procedure and terms of determination in the subjects of the Russian Federation adjacent to the sea coast of the allocated to the Russian applicants shares for the catching (extraction) of water biological resources for the purposes of coastal fishing, for industrial purposes in the internal sea waters, in the territorial sea of the Russian Federation, on the continental shelf and in the exclusive economic zone in the Baltic and the Black Seas, as well as in the Azov and the Caspian Seas and the downstreams of rivers falling into the seas. Lists the documents submitted by the applicant wishing to determine the shares for the purposes of coastal fishing.
The shares allocated to the applicant are determined as the ratio of the sum of quotas for the catching (extraction) of each type of water biological resources allocated to the applicant for industrial purposes, in the frame work of scientific programs and resource research plans purchased at auctions in the previous three years to the total volume of quotas allocated to all applicants in the same regions of activities for the same period.
Registered in the Ministry of Justice of the Russian Federation on January 23, 2004. Reg. No. 5487.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/05-8139 of December 15, 2003 on the Blank Form of the Disability Sheet

Conveys the new specimen of the disability sheet to be made from the I quarter of 2004 for use in practical work. The blank form is being brought in compliance with the actual normative acts on assigned and calculated temporary disability, maternity allowances.
The earlier issued blank forms may be used by the medical treatment and prevention institutions together with the new blank forms.