Monitoring of the Federal Legislation dated 2.02.2004

Decision of the Federal Power Supply Commission of the Russian Federation No. 110-e/19 of December 26, 2003 on the Endorsement of the Procedure of Introduction to the Federal (All-Russia) Wholesale Market of Electric Power of Power Intensive Consumer Organisations

Specifies the procedure of adoption of decisions on the introduction of power intensive consumer organisations to the federal (all-Russia) wholesale market of electric power and their inclusion in the List of commercial organisations being the subjects of the federal (all-Russia) wholesale market of electric power. The issue of introduction of the power intensive consumer organisations to the wholesale market is examined if there are written applications to the Chairman of the Federal Power Supply Commission of the Russian Federation. The Decision lists the documents to be attached to the application.
Registered in the Ministry of Justice of the Russian Federation on January 29, 2004. Reg. No. 5504.

Order of the Ministry of Taxation of the Russian Federation No. BG-6-02/1372 of December 26, 2003 on the Procedure of Accrual of the Monthly Advance Payments for the Profit Tax in the I Quarter of 2004

Explains the procedure of recording in the taxpayer personal account cards of amounts of the monthly advance payments for the profit tax for the I quarter of 2004. The amount of the monthly advance payments for the profit tax for the I quarter of 2004 does not depend on the profit tax rates fixed from January 1, 2004.
The tax bodies shall accrue the amounts of the monthly advance payments due from taxpayers in the I quarter of 2004 independently on the basis of the profit tax declarations for 9 months of 2003.

Letter of the Ministry of Taxation of the Russian Federation No. OS-6-03/86@ of January 27, 2004 on the Particulars of Keeping of Purchase Ledgers and Sales Ledgers in the Estimates of the Value Added Tax

Before introduction of amendments by the Government of the Russian Federation to the rules of keeping of the logbooks of received and drawn up invoices, purchase ledgers and sales ledgers in the estimates of the value added tax endorsed by the Decision of the Government of the Russian Federation No. 914 of December 2000, the taxpayers (tax agents) may supplement the purchase ledger and the sales ledger with the column envisaging the 18% tax rate to register received and drawn up invoices containing the 18% tax rate.