Monitoring of the Federal Legislation dated 1.09.2004

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 79 of August 11, 2004 "Overview of Practice of Solving Disputes Associated With Application of the Legislation On Obligatory Pension Insurance"

The overview provides recommendations resultant from the judicial practice of solving disputes associated with application of the legislation on obligatory pension insurance.
Thus, it underlines that both legal entities and individual entrepreneurs registered in the combined state register of legal entities or in the combined state register of individual entrepreneurs prior to January 1, 2004, shall, following that date, remain obligated to get registered themselves with a body of the Pension Fund.
Individual entrepreneur who is registered as an insurer and, acting as a separate entity, is paying insurance premiums to the budget of the Pension Fund, providing employment under either a labor contract or civil law contract, shall, within 30 days, get registered with a body of the Pension Fund of Russia also as an insurer making payments to individuals.
The obligation of individual entrepreneurs to pay insurance premiums as a fixed payment is not viewed as linked to the fact of them conducting entrepreneurial activity and deriving incomes. The obligation to pay insurance premiums arises by virtue of the law and is not to be altered due to non-availability of funds (income) with the entrepreneur.
It points out that the law on pension insurance envisages no liability of an organization that may be sued for non-payment of monthly advance payments as insurance premiums towards obligatory pension insurance.

Letter of the Ministry of Taxation of the Russian Federation No. 33-0-09/524 of August 24, 2004 On Application of Cash Machines and Forms of Strict Accountability

In respect of organizations and individual entrepreneurs providing paid lawyer's services, the Ministry of Finance of Russia instituted no receipts whatever of cash received from the population as forms of strict accountability and thus, monetary payments due for those services shall be made either by using cash machines or through credit institutions (as non-cash payments).

Letter of the Department of Tax and Customs-Tariff Policy of the Ministry of Finance of Russia No. 03-04-11/127 of August 9, 2004 On Making Up Commercial Invoices By Structural Subdivisions

When commercial invoices are signed by other persons authorized thereto by order of organization (other order-like document) or by power of attorney on behalf of organization, it is not required to specify the position of those persons in the commercial invoice. However, for purposes of identification of those persons it is recommended that the signature be followed by a family name and initials of signatory of a respective invoice.

Letter of the Department of Tax and Customs-Tariff Policy of the Ministry of Finance of Russia No. 03-06-06-03/1 of August 6, 2004 On Holding Lotteries

Expenses associated with the organization, holding and formation of the prize fund of a lottery held by a company shall be counted as advertisement costs and shall be taxed as advertisement according to generally established procedure.