Monitoring of the Federal Legislation dated 16.01.2004

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.