Monitoring of the Federal Legislation dated 13.01.2004

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.