Monitoring of the Federal Legislation dated 26.08.2005

Order of the Federal Service for Tariff Rates No. 380-e/2 of August 17, 2005 on the Endorsement of the Regulation on the Determination of Tariff Rates for the Services of Oil Transportation over Arterial Pipelines

Defines the main methods and particulars of calculation of tariff rates for the services of oil transportation over arterial pipelines and particulars of their application on the territory of the Russian Federation.

A planned revision of tariff rates may occur no sooner than 12 months after the previous planned revision on the basis of information available as of the date of revision of accounting, statistical and agency reports and results of work of the subjects of regulation in the expired reporting period.

An extraordinary revision of tariff rates may by carried out by the Federal Service for Tariff Rates of Russia if there is a decision of the Government of the Russian Federation.

Registered in the Ministry of Justice of the Russian Federation on August 25, 2005. Reg. No. 6942.

Order of the Federal Tax Service No. SAE-3-06/345@ of August 2, 2005 on the Endorsement of the List of Officials of the Tax Bodies of the Russian Federation Authorised to Draw up the Protocols of Administrative Violations

The drawing up of the protocols of administrative violations is vested in the following officials of the tax bodies: higher officials of the Federal Tax Service, its interregional inspections, departments and inspections, as well as the state tax inspectors and officials authorised to carry out control measures.

Registered in the Ministry of Justice of the Russian Federation on August 25, 2005. Reg. No. 6941.

Letter of the Ministry of Finance of the Russian Federation No. 03-02-07/1-211 of August 5, 2005 on the Registration of an Organisation and Its Separate Divisions

The organisation must register in the tax bodies at the place of location of each of its separate divisions where they have stationary operator positions for more than one months. The stationary operator position is defined as the one where the employee must be present or where he must arrive for his work and which is controlled by the employer. If there are no stationary operator positions in the structural division of the organisation, there is no duty to register for taxation purposes.