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Daily Monitoring of the Legislation

Monitoring of the Federal Legislation dated 5.10.2004

Federal Law No. 124-FZ of October 4, 2004 on the Amendment to Article 277 of Part 2 of the Tax Code of the Russian Federation

Changes the name of Article 277 of the Tax Code of the Russian Federation "Particulars of Determination of the Taxable Base for the Incomes Obtained When Handing over the Property in the Registered (Shared) Capital (Fund) of the Organisation". The words "(fund) of the organisation" are replaced with the words "(fund, fund property)". The amendment eliminates ambiguity in the application of the Article and permits to apply it to shareholders of investment funds who will be subject to the same taxation procedure as the stockholders of joint-stock companies, participants of limited-liability companies, co-owners of production cooperatives.

The Law applies to legal relations emerging from January 1, 2003.

Decision of the Government of the Russian Federation No. 514 of October 2, 2004 on the Federal Bodies of Executive Power Authorised to Process Requests for Patents for Inventions Containing Information Comprising the State Secret

Depending on the subject, requests for secret inventions qualified as armaments and military equipment are submitted to the Ministry of Defence of the Russian Federation, Ministry of Public Health and Social Development of the Russian Federation, Federal Agency of Nuclear Power or to the Federal Agency of the Industry, requests for secret inventions qualified as methods and means of intelligence, counterintelligence and operative investigation activities, to the Ministry of Internal Affairs of the Russian Federation or the Federal Security Service of the Russian Federation.

Decision of the Government of the Russian Federation No. 510 of October 1, 2004 on the Amendments to the Customs Tariff of the Russian Federation and the Decision of the Government of the Russian Federation No. 602 of August 21, 2001 Pertaining to Hydraulic Caterpillar Shovels and Parts Thereof

Specifies the rates of the import customs duties for hydraulic caterpillar shovels and parts thereof (full-circle platforms and caterpillar chassis of full-circle hydraulic machines). Isolates as a separate item the shovels and parts thereof aged one year and older.

Decision of the Government of the Russian Federation No. 509 of September 30, 2004 on the Amendment to the Decision of the Government of the Russian Federation No. 264 of May 7, 2003

Owners of transport vehicles registered on the territory of Ukraine and used on the temporary basis on the territory of the Russian Federation in cases of obligatory insurance of civil responsibility may apply lower coefficients of calculation of the insurance premium as compared to those specified for the owners of transport vehicles registered in other foreign states. A similar beneficial regime permitting to reduce holder expenses for the insurance premium was introduced earlier only for the owners of transport vehicles registered in the Republic of Belarus.

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