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Monitoring of the Federal Legislation dated 28.12.2006

Decision of the Government of the Russian Federation No. 718 of November 27, 2006 on the Customs Tariff of the Russian Federation and the Commodity Nomenclature Used in Foreign Trade Activities

To provide for execution of obligations arising form the International Convention on the Harmonized Commodity Description and Coding System of June 14, 1983 envisaging creation of the customs statistical nomenclatures by the countries in compliance with the uniform system of description and encoding of commodities for collection of customs duties at import and export of commodities, agreements on the uniform CIS Foreign Trade Commodity Nomenclature of November 3, 1995 and on the common Foreign Trade Commodity Nomenclature of the Eurasia Economic Community of September 20, 2002 stating that the Foreign Trade Commodity Nomenclature of Russia is adopted as the common Foreign Trade Commodity Nomenclature of the Eurasia Economic Community, endorses the Customs Tariff of the Russian Federation which is a collection of rates of import customs duties systematised in compliance with the Foreign Trade Commodity Nomenclature of the Russian Federation based on international classifiers of the Harmonized Commodity Descrip tion and Coding System and the Foreign Trade Commodity Nomenclature of the Commonwealth of Independent States.

The Decision is entered into force from January 1, 2007.

Order of the Ministry of Finance of the Russian Federation No. 135n of November 7, 2006, on the Amendments to the Order of the Ministry of Finance of Russia No. 76n of September 8, 2004

Pursuant to the endorsement by the Decision of the Government of the Russian Federation No. 571 of September 16, 2006 of the rules of granting state guarantees of the Russian Federation in 2006 to render state support for export of industrial products, amends the list of documents submitted for obtaining the mentioned guarantees specified by the Order of the Ministry of Finance of Russia No. 76n of September 8, 2004.

The mentioned documents are submitted by the Russian exporter or the creditor bank to the agent bank.

The Order changes the composition of documents submitted by the Russian creditor bank. There is not need to submit a copy of the letter of the body of the foreign state with information on the intention to grant the guarantee for the borrower obligations in cases of applying for the guarantee of the Russian Federation as a security for obligations of the Russian exporter, foreign importer or a non-resident bank being residents of a foreign state that has an investment credit rating. Besides, the bank needs to present in addition proposals of another - apart from the state guarantee of the Russian Federation - security of execution of the borrower obligations under the credit contract (except for the cases of obtaining a guarantee to secure obligations of a foreign state). Also, for obtaining the state guarantee of the Russian Federation as a security of obligations of the Russian exporter to the creditor bank, it is necessary to submit a certificate of the tax body of the absence with the Russian exporter as of the most recent reporting date of arrears in the payment of taxes, fees, insurance contributions, debts in penalties, tax sanctions, interest for the use of budget resources.

The Order specifies the documents not required to get the state guarantee of the Russian Federation to secure obligations of the Russian exporter to the creditor bank. Specifies separately the list of documents submitted by foreign creditor banks.

Registered in the Ministry of Justice of the Russian Federation on November 29, 2006. Reg. No. 8536.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-05-01-04/316 of November 21, 2006

According to Subitem 1 of Item 1 of Article 212 of the Tax Code, exempted from the incomes tax from natural persons is material benefit obtained by the taxpayer in operations with credit cards during the interest-free period specified in the contract for the credit card. The notion of the "credit card" in the legislation on taxes and fees and other legislative acts is not defined.

The mentioned norm, according to the Ministry of Finance, may apply to the incomes in the form of material benefit obtained from savings in interest for the use of borrowed (credit) resources by the taxpayer obtained in operations with any bank cards, where the contracts envisage granting an interest-free period.

The contract for the pay card envisaging a credit (overdraft) feature on the client account is a mixed contract containing simultaneously elements of the bank account contract and a credit contract. Operations of crediting of holders of the pay card and operations of crediting of holders of the credit card are of the same economic nature permitting to regard them as the same type of operations.

Federal Law No. 198-FZ of December 1, 2006 on the Amendment to Article 32 of the Federal Law on the General Principles of Organisation of Local Government in the Russian Federation

According to the introduced amendments, appeals of citizens to the bodies of local government must be processed according to the procedure and within the time limits specified in the Federal Law No. 59-FZ of May 2, 2006 on the procedure of processing of appeals of citizens. Earlier, the procedure and time limits of processing of appeals of citizens to the bodies of local government were specified in the laws of the subjects of the Russian Federation.

The Federal Law is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 738 of December 2, 2006 on the Procedure to Make Deductions to Form the Insurance Reserve of the Non-State Pension Fund

To implement Article 296 of the Tax Code, making deductions to form the insurance reserve of a non-state pension fund is arranged according to the procedure specified in the normative legal acts of the Federal Service for Financial Markets.

Decision of the Government of the Russian Federation No. 737 of December 1, 2006 on the Special Light and Sound Signals

Defines the list of the state bodies permitted to install on their cars devices to produce special light and sound signals in the absence of colour patterns on these vehicles. Only 977 cars outfitted with special signals must be left from February 1, 2007. Before this date, the vehicles must be re-registered, and state registration plates must be replaced.

The Ministry of Internal Affairs of Russia is ordered to control the prohibition to apply special colour patterns, lettering and insignia of operative, special and other services on the outer surface of transport vehicles other than those envisaged in the normative legal acts.

Decision of the Government of the Russian Federation No. 724 of November 28, 2006 on the Amendment to the Regulation on the Federal Antimonopoly Service Endorsed by the Decision of the Government of the Russian Federation No. 331 of June 30, 2004

In pursuance of the Decision of the Government of the Russian Federation No. 529 of August 31, 2006, from September 1, 2006 changes the procedure of functioning of the market of electric power in the transient period of reformation of the electric power industry.

A system of determination of cases of manipulation of prices for electric power taking account of differentiated by the types of power stations levels of maximum economically substantiated expenses for production of electric power regardless of the power source.

Control of observation of the procedure of determination of cases of manipulation of prices for electric power at the wholesale market is vested in the federal antimonopoly body.

In this connection, the sphere of reference of the Federal Antimonopoly Service of Russia includes in addition the authority of control and enforcement of the actions of the subjects of the wholesale market pertaining to cases of manipulation of prices at the wholesale market.

Decision of the Government of the Russian Federation No. 719 of November 27, 2006 on the Endorsement of the Regulation on the Registration for the Military Purposes

The Federal Law No. 159-FZ of October 2, 2006 amends the Federal Law on the military duty and the military service refining the procedure of registration for military purposes of citizens dismissed from the military service. In this connection, a new Regulation on the registration for military purposes has been prepared replacing the Regulation earlier endorsed by the Decision of the Government of the Russian Federation No. 1541 of December 25, 1998.

The Regulation defines the procedure of organisation of the registration for military purposes of pertinent citizens of the Russian Federation, describes the main tasks of the military registration system and the requirements to it.

The military registration system is stipulated by the military duty of citizens and is based on the state system of registration of draft servicemen and mobilisation resources providing for the complex of measures of collection, summarising and analysis of information on their quantity and quality.

The personal registration of citizens at the place of residence or the place of stay (for more than 3 months) is arranged by the military commissariats or the bodies of local government in the residential settlements (urban districts) that do not have military commissariats.

The Decision specifies the norms defining the number of employees in charge of the military registration in the military commissariats and in the bodies of local government. Regulates the procedure of initial registration in the bodies of local government. The bodies of local government submit appropriate reports to the military commissariats on the annual basis before February 1. Defines the list of information to be contained in the documents of initial registration. Specifies the authority of officials in charge of the military registration.

Registration for military purposes is arranged in organisations using personal cards of employees (Form T-2, Section 2) and/or personal cards of the state (municipal) servants (Form T-2 GS (MS), Section 2).

The Decision specifies the particulars of initial registration of citizens for military purposes, as well as the registration of citizens serving in the bodies of internal affairs, State Fire Service, institutions and bodies of the criminal execution system, bodies of control of circulation of narcotic drugs and psychotropic substances.

Registration of citizens for military purposes at the place of stay is arranged by the military commissariats and the bodies of local government according to the procedure defined by the Ministry of Defence of Russia.

The Decision provides the list of professions and occupations permitting women to register for military purposes and acquire a military specialisation.

Decision of the Government of the Russian Federation No. 717 of November 27, 2006 on the Amendments to the Regulation on the Federal Forestry Agency

The Regulation on the Federal Forestry Agency is being brought in compliance with amendments introduced in the Forest Code by the Federal Law No. 154-FZ of July 27, 2006.

The term "use of forest fund" is replaced with the term "implementation of use of forests".

Since the authority of issue of permissions for the works of regional geological surveys, except for the drilling works, are handed over to the subjects of the Russian Federation, the Federal Forestry Agency shall arrange the issue of permissions within their sphere of reference for the use of the parts of the forest fund for the mentioned works.

The Federal Law No. 154-FZ of July 27, 2006 introduced in the Forest Code the provision specifying that the rent for the use of the parts of the forest fund for the purposes other than forest management and forest use is fixed proceeding from the rates of payment per hectare of the parts of the forest fund being in use endorsed by the federal body of executive power. The sphere of reference of the Federal Forestry Agency shall include the duty to fix the mentioned rates.

The sphere of reference of the Federal Forestry Agency shall include also decision taking on the leasing of the parts of the forest fund for the purposes other than forest management and forest use.

Order of the Ministry of Agriculture of the Russian Federation No. 422 of November 16, 2006 on the Endorsement of the Rules of Organisation of Work to Issue Veterinary Accompanying Documents

The rules shall regulate the procedure of drawing up, issue and registration of the veterinary accompanying documents for all types of animals, products of animal origin, fodders and additives intended for stockpiling, transportation, processing, storage, sale.

The veterinary accompanying documents (veterinary certificates) contain information on the territory and type of origin, sanitary condition of the accompanied cargo, epizootic condition of the place of origin and permit to identify the given cargo.

The documents must be drawn up on the forms of specified type registered in the joint automatic system. The blank form have typed series number consisting of the code and the ordinal number.

The Order invalidates the Instruction having defined earlier the procedure of issue of the veterinary accompanying documents. However, the blank forms of the veterinary accompanying documents are valid until they are used up.

Registered in the Ministry of Justice of the Russian Federation on November 24, 2006. Reg. No. 8524.

Federal Law No. 199-FZ of December 1, 2006 on the Court Proceedings Pertaining to Major Disciplinary Offences in Cases of Disciplinary Arrest of Servicemen and on Execution of the Disciplinary Arrest

Specifies the procedure of application to servicemen and citizens called up to the training exercises of the disciplinary action on the basis of the court ruling. Defines the procedure of examination by the judge of the garrison military court of materials on the major disciplinary offence and taking appropriate decisions. Also provides a procedure of appealing against the court ruling, as well as the procedure of processing of appeals and decision taking by the district (fleet) military judge.

Regulates the procedure of entry into force of the court ruling after processing the case of the major disciplinary offence and its execution.

The Federal Law is entered into force from January 1, 2007.

Order of the Federal Tax Service No. SAE-3-10/776@ of November 9, 2006 on the Endorsement of the Procedure for Conveying to Taxpayers, Payers of Fees and Tax Agents of Information on the Change of the Details of Appropriate Accounts of the Federal Treasury and Other Information Necessary for the Filling out of Orders to Transfer Taxes, Fees, Penalties and Fines to the Budget System of the Russian Federation

After getting from the department of the Federal Treasury in the subject of the Russian Federation information on the change of account details, the department of the Federal Tax Service of Russia in the subject of the Russian Federation shall send within five days to the subordinate tax bodies the mentioned information according to the form provided in the Order, as well as place the given information and other information necessary for the filling out of orders to transfer taxes, fees, penalties and fines to the budget of the Russian Federation on the official Internet site of the department of the Federal Tax Service of Russia in the subject of the Russian Federation.

The subordinate territorial tax bodies shall send within seven working days after receiving of the mentioned information to taxpayers (by mail with a notification of receiving) the given information, as well as inform them through the mass media.

The Order is entered into force from January 1, 2007.

Registered in the Ministry of Justice of the Russian Federation on December 4, 2006. Reg. No. 8556.

Order of the Federal Service for Financial Markets No. 06-126/pz-n of November 2, 2006 on the Amendments to the Regulation on the Activities of Organisation of Trade at the Securities Market Endorsed by the Order of the Federal Service for Financial Markets No. 06-68/pz-n of June 22, 2006

The amendments specify two cases when the trade organiser must suspend transactions with securities at 18 hours local time. This duty is stipulated by the need to provide to each trade participant the register of transactions concluded through the trade organiser until 18 hours of the current trade day, as well as the need of the clearing organisation to provide reports of the results of clearing of appropriate transactions concluded through the trade organiser.

Significant changes are introduced in the procedure and time limits of disclosing of information on the settlement price for each security in ex-pit transactions. These changes are entered into force from July 7, 2007.

The Order is entered into force from January 1, 2007.

Registered in the Ministry of Justice of the Russian Federation on December 1, 2006. Reg. No. 8550.

Federal Constitutional Law No. 5-FKZ of December 4, 2006 on the Amendments to the Federal Constitutional Law on the Military Courts of the Russian Federation

The amendments are stipulated by the adoption of the Federal Law No. 199-FZ of December 1, 2006 having specified the procedure of application to servicemen and citizens called up to the training exercises of the disciplinary action in the form of disciplinary arrest on the basis of the court ruling.

According to the amendments, the sphere of reference of the military courts shall include in addition materials of a major disciplinary offence which may result in a disciplinary arrest. The given materials shall be processed by the judge of the garrison military court personally.

Appeals against the decision of the garrison military court are processed by the judge of the district (fleet) military court personally.

The Federal Constitutional Law is entered into force from January 1, 2007.

Federal Law No. 206-FZ of December 4, 2006 on the Amendments to the Federal Law on the Protection of Population and Territories against Emergency Situations of Natural and Technical Nature

The amendments are expected to improve protection of population against emergency situations through timely warning and operative informing of emergency situations, as well as through improvement of training of population for actions in emergency situations. The Law introduces the notion of "specialised technical means of warning and informing of population in the places of congestion", refines the main tasks of the joint state system of warning and elimination of emergency situations, as well as defines the procedure of installation of specialised technical means of warning and informing of population and the procedure of allocation of sites for their installation.

The Law refines the procedure of training of population for actions in emergency situations and the procedure of control of the mentioned training.

Federal Law No. 206-FZ of December 4, 2006 on the Amendments to the Federal Law on the Protection of Population and Territories against Emergency Situations of Natural and Technical Nature

The amendments are expected to improve protection of population against emergency situations through timely warning and operative informing of emergency situations, as well as through improvement of training of population for actions in emergency situations. The Law introduces the notion of "specialised technical means of warning and informing of population in the places of congestion", refines the main tasks of the joint state system of warning and elimination of emergency situations, as well as defines the procedure of installation of specialised technical means of warning and informing of population and the procedure of allocation of sites for their installation.

The Law refines the procedure of training of population for actions in emergency situations and the procedure of control of the mentioned training.

Federal Law No. 205-FZ of December 4, 2006 on the Amendments to Article 19 and 20 of the Federal Law on the Budget of the Pension Fund of the Russian Federation for the Year 2006

Changes the procedure of spending of resources of the federal budget handed over to the Pension Fund of the Russian Federation in 2006 to make monthly monetary payments and implement the measures of social support of the Heroes of the Soviet Union, Heroes of the Russian Federation, bearers of the Order of Glory, Heroes of Socialist Labour and the bearers of the Order of Labour Glory.

The budget of the Pension Fund of the Russian Federation for the year 2006 was endorsed before the adoption of the Federal Law No. 67-FZ of May 9, 2006 having introduced for the Heroes of Socialist Labour and the bearers of the Order of Labour Glory from July 1, 2006 the monthly monetary payment in the amount of Rbl 20,000, as well as having granted the right of choice of benefits in kind or the monthly monetary payment instead of the benefits in kind. The Law envisages in addition a free burying of the deceased (killed) Heroes of Socialist Labour and the bearer of the Order of Labour Glory and a headstone on his tomb at the expense of resources of the federal budget handed over for these purposes to the Pension Fund of the Russian Federation.

All mentioned additional benefits shall be financed in 2006 at the expense of resources handed over to the Pension Fund of the Russian Federation to make monthly monetary payments and implement the measures of social support of the Heroes of the Soviet Union and the Heroes of the Russian Federation, bearers of the Order of Glory, the Heroes of Socialist Labour and the bearers of the Order of Labour Glory.

The mentioned procedure shall apply to legal relations emerging from July 1, 2006.

The Law also invalidates the norms suspending from January 1 to December 31, 2006 the provisions of the Federal Law No. 5-FZ of January 9, 1997 on the social guarantees to the Heroes of Socialist Labour and the bearers of the Order of Glory on the financing of expenses pertaining to implementation of this Law.

The Federal Law is entered into force from the day of its official publication.

Federal Law No. 204-FZ of December 4, 2006 on the Amendments to Articles 87 and 89 of the Land Code of the Russian Federation

The Federal Law envisages that security zones of the objects of power-supply networks and other objects of the power-supply industry may be allocated on the lands of any category. The procedure of allocation of the mentioned security zones and use of appropriate land plots is defined by the Government of the Russian Federation.

Federal Law No. 203-FZ of December 4, 2006 on the Amendments to Individual Legislative Acts of the Russian Federation on Liabilities of Servicemen

The amendments improve the procedure of calling to account servicemen and citizenries called up to the training exercises for disciplinary and administrative violations. Disciplinary action in the form of the disciplinary arrest to the mentioned persons may be applied only on the basis of a court ruling. The Law specifies the grounds of disciplinary liability of servicemen and citizens called up to the training exercises, defines the circumstances that must be investigated when calling to account, evidence and rights of the persons called to account, as well as specifies the procedure of application of disciplinary actions, including the disciplinary arrest, and their execution.

The Law also amends the Code of Administrative Violations of the Russian Federation refining the grounds and procedure of calling to account the serviceman and citizens called up to the training exercises in cases of administrative violations.

The Federal Law is entered into force from January 1, 2007.

Federal Law No. 202-FZ of December 4, 2004 on the Amendments to the Federal Law on the Science and the State Scientific and Technical Policy and the Federal Law on the Archive Activities in the Russian Federation

The amendments refine the legal status of the Russian Academy of Sciences, sectoral academies and their organisations and institutions. Thus, the charters of the mentioned academies are endorsed by the Government of the Russian Federation at the presentation of the general meeting of the appropriate academy. The President of the Russian Academy of Sciences, after being elected by the general meeting, is endorsed in his position by the President of the Russian Federation, and the president of the sectoral academy of sciences - by the Government of the Russian Federation.

In contrast to the existing definition of the Russian Academy of Sciences and the sectoral academies of sciences as academies with the state status, the Federal Law specifies that the mentioned academies are state academies of sciences.

The Law refines the procedure of financing of the fundamental scientific research carried out by the state academies of sciences. The state academies of sciences shall submit to the President of the Russian Federation and to the Government of the Russian Federation reports of the condition of the fundamental and applied sciences in the Russian Federation, reports of their scientific and financial activities, as well as proposals on the priority directions of development of science and research.

Federal Law No. 201-FZ of December 4, 2006 on the Entry into Force of the Forest Code of the Russian Federation

The Forest Code of the Russian Federation is entered into force from January 1, 2007. According to the Federal Law, the lands of the forest fund are in the federal property.

Before expiry of the felling ticket and/or the forestry ticket, the lease contracts for the parts of forests and the contracts for gratuitous use of the parts of the forestry fund must be brought in compliance with the Forest Code.

The bodies of executive power may issue felling tickets, orders and/or forestry tickets valid until January 1, 2008 for short-term use of the forestry fund and carrying out forestry works. It is permitted to use forests on the basis of the forest planning documentation until adoption of the forestry regulations. It is also envisaged that forestry farms are reorganised into other organisational and legal forms, the lands of the forestry settlements are transferred into the lands of the residential settlements, first-group forests are converted into protection forests, as well as other measures.

The Government of the Russian Federation is ordered to issue until July 1, 2007 normative legal acts providing for the implementation of the provisions of the Forest Code, as well as to provide until February 1, 2007 for the transfer of the proprietary right of the Russian Federation for the forestry farms to the subjects of the Russian Federation.

To bring a number of federal laws in compliance with the Forest Code, the Civil Code is amended to exclude from it provisions recognising forests as a separate type of immovable property.

The Federal Law is entered into force from the day of its official publication with exceptions.

Forest Code of the Russian Federation No. 200-FZ of December 4, 2006

Specifies the legal fundamentals of use, protection, conservation, reproduction of forests. The Forest Code preserves the state and municipal property right for the forest parts. The forest parts on the lands of the forest fund are federally owned.

The Forest Code defines the authority of the Russian Federation, subjects of the Russian Federation and municipal formations in the sphere of forest relations. Regulates the issue of transfer of part of the authority of the Russian Federation in the sphere of forest relations to the bodies of state power of the subjects of the Russian Federation.

Specifies the procedure of leasing of forest parts and purchase and sale of forest plantations, as well as defines the particulars of granting forest parts for permanent (unlimited) use and gratuitous use for a limited period of time.

To provide for the circulation of the forests parts, it is envisaged to keep cadastral records of the forest parts, the boundaries and characteristics being determined on the basis of forest plans.

A significant part of the Forest Code is dedicated to issues of management pertaining to use, protection conservation, reproduction of forests. The main units of such management are forestries and forest parks. The use of forests in forestries and forest parks is permitted in compliance with the forestry regulations and forest management projects. Forest planning and the keeping of the State Forest Register is envisaged.

The Code specifies an exhaustive list of the types of use of forests and regulate the particulars of each of them. Designation of forests is used to define the procedure of their management and the legal regime of protected forests, the ones in operation and the reserve ones, as well as envisages the measures of protection and conservation of forests, restoration and treatment of forests.

Federal Law No. 197-FZ of December 1, 2006 on the Amendments to the Federal Law on the Federal Budget for the Year 2006

Adjusts the main characteristics of the federal budget for the year 2006 as a result of its execution for the first six months and preliminary assessment of execution for the 9 months of the current year.

The amendments to the budget of 2006 distribute additional incomes obtained in the current year to provide for the delivery of resources to recipients in proper time.

Expenses are fixed in the amount of Rbl 4,431,076,807.1 thousand, which is Rbl 160.96 billion or 3.8% greater than the endorsed figure. The incomes are endorsed in the amount of Rbl 6,170,484,600.0 thousand (Rbl 1,124.4 billion or 22.3% greater than the initial level) proceeding from the forecasted volume of the gross domestic product in the amount of Rbl 27,220 billion and the level of inflation (consumer prices) of 9.0% (December 2006 to December 2005).

The surplus of incomes over expenses makes Rbl 1,739,407,792.9 thousand, which is Rbl 963.4 billion greater (an increase of 2.24 times).

The growth of incomes by Rbl 1,124.4 billion is associated with the growth of prices for oil and gas. The main growth of incomes is attributed to the increase of expected receipts from the tax on extraction of mineral resources by 48.1%, profit tax from organisations by 40.8%, receipts from collection of customs duties by 39.4%. As a result, the tax incomes of the Treasury were received in excess of the planned ones by Rbl 404.2 billion, and non-tax incomes - by Rbl 696.1 billion, the budget expenses being increased by Rbl 160.96 billion. Deductions to the Stabilisation Fund increased by Rbl 816.5 billion or by 95.2% greater than the endorsed figure.

Rbl 8.2 billion will be allocated additionally to the budgets of the subjects of the Russian Federation, Rbl 17 billion - for the housing support to servicemen. The financing of the priority national projects will be increased by Rbl 14.6 billion. Out of them Rbl 4 billion is envisaged for the form-master functions in the framework of the national project "Education", Rbl 2.6 billion is allocated for the project "Health" to increase the earnings of doctors and nurses.

In inter-budget transfers, additional Rbl 8.8 billion will make subsidies for road construction, Rbl 1 billion for the undergrounds, Rbl 16.4 are allocated to equalise regional budgets, with nearly half of these resources - Rbl 7.4 billion - being allocated to support the budget of the Chechen Republic.

The subsidies in the sphere of agriculture will include Rbl 9.1 billion, Rbl 7.5 billion out of them to compensate for the expenses caused by the growing prices for fuels and lubricants, and Rbl 1.6 billion - to compensate for the losses of crops caused by frosts. Additional Rbl 24 billion are allocated for the national defence and Rbl 9.6 billion for the national security and law enforcement activities.

The Federal Law is entered into force from the day of its official publication.

Order of the Ministry of Internal Affairs of the Russian Federation No. 860 of October 28, 2006 on the Endorsement of the Manual on the Organisation of Professional Training of Employees of the Bodies of Internal Affairs of the Russian Federation

The document is adopted to improve professional training of employees of the bodies of internal affairs of the Russian Federation. The manual is intended for the rank-and-file and commanders of the bodies of internal affairs. It defines the main tasks of professional training, for example, bringing up proficient personnel, building professional awareness.

The general guidance of professional training of employees is vested in the Department of Personnel Supply of the Ministry of Internal Affairs of Russia, and the direct one - in the appropriate divisions of personnel management and education work of the bodies (divisions, institutions) of internal affairs.

The Order describes the cases requiring control of organisation and condition of professional training of employees. Defines the rules, time limits of special professional training. It is envisaged for the persons occupying positions of non-rated men, junior, medium-level and senior commanders.

Additional professional training includes professional development, retraining, probation. Professional development measures must be arranged at least once in five years during the whole period of service of employees. Retraining of individual categories of employees must be carried out on the obligatory basis when transferred to another position.

The training in the course of the operative service consists of the service training (public, special) and the combat one (shooting, physical training, civil defence). The Order defines the forms, procedure of organisation, as well as the rules of registration, control and assessment of the service and combat training.

Registered in the Ministry of Justice of the Russian Federation on December 4, 2006. Reg. No. 8557.

Order of the Federal Tax Service No. SAE-3-10/777@ of November 9, 2006 on the Endorsement of the Form of the Slip of Acceptance of Cash by the Local Administration from Taxpayers (Tax Agents) Being Natural Persons in Payment of Taxes (Fees), Penalties and Fines Administered by the Tax Bodies

According to the Federal Law No. 137-FZ of July 27, 2006 amending Parts 1 and 2 of the Tax Code of the Russian Federation, from January 1, 2007, the local administration and organisations of the federal postal communication assume the duty to accept taxes from taxpayers being natural persons and hand out the slips confirming acceptance of this money.

In this connection, the given Order endorses the form of the slip of acceptance of cash by the local administration from taxpayers (tax agents) being natural persons in payment of taxes (fees), penalties and fines administered by the tax bodies. The document also contains recommendations on the filling of the mentioned form of the slip.

Provisions of the Order are entered into force from January 1, 2007.

Registered in the Ministry of Justice of the Russian Federation on December 4, 2006. Reg. No. 8555.

Order of the Ministry of Finance of the Russian Federation No. 138n of November 7, 2006 on the Endorsement of the Form of the Act of the Check of the Process of Denaturing of (Introduction of Denaturing Agents in) Ethyl Alcohol and Alcohol-Containing Non-Edible Products and the Content of Denaturing Agents in Them and Its Filling Procedure

From January 1, 2006, the process of denaturing of (introduction of denaturing agents in) ethyl alcohol and alcohol-containing non-edible products, as well as the content of denaturing agents in them, are subject to the state control.

The state control is carried out by officials of the territorial tax bodies in the form of planned and extraordinary checks carried out in organisations engaged in appropriate activities and possessing licenses for production, storage and delivery of produced ethyl alcohol, including the denatured one, and/or production, storage and delivery of produced alcohol-containing non-edible products.

The Order endorses the form of the act of the carried out check of the process of denaturing of (introduction of denaturing agents in) ethyl alcohol and alcohol-containing non-edible products and the content of denaturing agents in them, as well as its filling procedure.

The mentioned act is drawn up by the official of the tax body after getting the protocol of the presence and concentration of denaturing agents in the denatured ethyl alcohol and/or denatured alcohol-containing non-edible products from the laboratory of chemical and technological control of production of ethyl alcohol and alcohol-containing products.

Registered in the Ministry of Justice of the Russian Federation on November 30, 2006. Reg. No. 8545.

Order of the Ministry of Finance of the Russian Federation No. 136n of November 7, 2006 on the Endorsement of the Form of the Tax Declaration for the Value Added Tax and Its Filling Procedure

Endorses a new form of the tax declaration for the profit tax (KND Form 1151001) and its filling instruction.

The tax declaration is submitted by taxpayer organisations and independent entrepreneurs, as well as the tax agents, to the tax bodies at the place of their registration as a taxpayer (tax agent) no later than the 20th of the month following the expired tax period.

For taxpayers (tax agents) with the monthly amounts of receipts from sale of commodities (works, services) during the quarter before tax not greater than two million roubles, the tax period is fixed as a quarter.

The Order is entered into force beginning with the tax declaration for January and the first quarter of 2007.

Registered in the Ministry of Justice of the Russian Federation on November 30, 2006. Reg. No. 8544.

Order of the Federal Customs Service No. 1087 of November 1, 2006 on the Endorsement of the Form of the Tax Declaration for the Car (Transport Vehicle) and Its Filling Procedure

According to the actual customs legislation, natural persons must declare transport vehicles in writing.

The Order of the Federal Customs Service of Russia endorses a new form of the customs declaration for the car (transport vehicle), as well as its filling procedure.

The new form of the declaration, in contrast to the previous one, is intended for use for declaring not only the car, but also the transport vehicles for which the customs bodies issue certificates of transport vehicles, certificates of chassis and certificates of self-propelled vehicles. The declaring applies to the cars and transport vehicles imported using any method (except for the imported temporarily) to the territory of the Russian Federation; exported from the Russian Federation in unaccompanied luggage; imported temporarily if the natural persons having imported them decide to register them for release for free circulation on the customs territory of the Russian Federation.

The Order of the State Customs Committee of Russia No. 688 of June 17, 2004 on the endorsement of the form of the customs declaration for the car and the filling procedure for the customs declaration for the car is invalidated.

The Order is entered into force 90 days after the day of its official publication.

Registered in the Ministry of Justice of the Russian Federation on November 30, 2006. Reg. No. 8539.

Decision of the Constitutional Court of the Russian Federation No. 9-P of November 29, 2006 on the Case of Constitutionality of Item 100 of the Regulation of the Government of the Russian Federation

The Constitutional Court of the Russian Federation recognised as not complying with the Constitution of the Russian Federation Item 100 of the Regulation of the Government of the Russian Federation envisaging a return of the draft law received in the Government to the subject of the right of legislative initiative if received without financial and economic substantiation and other necessary materials.

According to the explanations of the Constitutional Court of the Russian Federation, the given provision of the Regulation (if interconnected with its other provisions) not only imposes on the subject of the right of legislative initiative the duty to submit the financial and economic substantiation of the draft law, but also permits the office of the Government exclusively to determine the completeness of such substantiation - the document not envisaged directly in the Constitution of the Russian Federation and not legitimised by the will of the federal legislator.

This vitiates the constitutional and legal nature of the statement of the Government of the Russian Federation on draft laws pertaining to introduction or revocation of taxes, exemption from them, issue of state loans, change of financial obligations of the state, other draft laws envisaging expenses covered from the federal budget (Part 3 of Article 104 of the Constitution of the Russian Federation), since it acquires the nature of obligatory assessment of financial and economic expediency of the draft law, with the ambiguity of the notion of "financial and economic substantiation" itself inflicting an inequality of subjects of the right of legislative initiative in implementation of this right.

Therefore, introduction in the State Duma of the draft law out of those listed in the Regulation of the Government of the Russian Federation is made dependent on the single-sided opinion of the Government of the Russian Federation, or even its office, rather than the will of the subject of the right of legislative initiative. The State Duma is actually deprived of the opportunity to accept prepared draft laws for processing and of constitutional independence in implementation of powers to implement the legislative function.

Meanwhile, specifying the normative content of the constitutional right of legislative initiative of the authorised subjects, including the determination of the terms and procedure of its implementation as a stage of the legislative process, proceeding from the logic of the constitutional regulation and the system interpretation of the provisions of the Constitution of the Russian Federation, may not be done in a normative act of the level lower than the Federal Law.

The Decision is entered into force immediately after annunciation.

Federal Law No. 225-FZ of December 5, 2006 on the Amendments to the Federal Law on the Main Guarantees of Electoral Rights and the Right to Participate in the Referendum of the Citizens of the Russian Federation and the Code of Civil Procedures of the Russian Federation

The amendments are excepted to improve a number of election procedures and introduce the measures to combat extremist activities in the course of elections and referenda.

The Law refines the provisions of the election legislation pertaining to nomination of candidates by political parities, list of candidates, making subscription lists, list of documents submitted to the election commission by candidates and authorised representatives of election associations, as well as to the reasons of refusal to register a candidate, list of candidates, revocation of their registration.

The Law extends the circle of persons that may not be elected in the bodies of state power and the bodies of local government. These include: citizens convicted for imprisonment for heavy and specially heavy crimes, as well as the crimes of extremist nature, and those with outstanding convictions for the mentioned crimes as of the day of the vote; citizens with imposed administrative punishment for promotion and public demonstration of nazi symbols; citizens falling under the court ruling having come in legal force that established the fact of committing the acts of extremist nature in the period of authority of the body of state power or the body of local government.

The amendments eliminate the voter turnout threshold in elections of any level.

The Federal Law is entered into force from the day of its official publication.

Federal Law No. 209-FZ of December 5, 2006 on the Amendment to Article 1 of the Federal Law on the Total Number of Justices of the Peace and the Number of Court Districts in the Subjects of the Russian Federation

The above Federal Laws introduce amendments increasing the number of justices of the peace and the number of court districts specified for a number of subjects of the Russian Federation. This will permit to reduce the load on justices of the peace when processing the cases included in their sphere of reference according to the federal legislation.

The mentioned amendments specify the following number of justices of the peace and their appropriate number of court districts in the subjects of the Russian Federation:

for the provinces of: Volgograd - 145 (formerly, 120), Bryansk - 73 (65), Lipetsk - 64 (55), Kamchatka - 33 (28), Oryol - 45 (40), Rostov - 230 (196), Sakhalin - 30 (27), Smolensk - 52 (51), Sverdlovsk - 219 (207).

for the territories of: Stavropol 143 (formerly, 119), Krasnodar - 270 (226),

for the Yamalo-Nenets Autonomous District - 27 (22), Republic of Bashkortostan - 215 (183), Karachayevo-Cherkess Republic - 25 (19), Republic of Komi - 60 (52).

The Federal Laws are entered into force from January 1, 2007.

Federal Law No. 210-FZ of December 5, 2006 on the Amendment to Article 1 of the Federal Law on the Total Number of Justices of the Peace and the Number of Court Districts in the Subjects of the Russian Federation

The above Federal Laws introduce amendments increasing the number of justices of the peace and the number of court districts specified for a number of subjects of the Russian Federation. This will permit to reduce the load on justices of the peace when processing the cases included in their sphere of reference according to the federal legislation.

The mentioned amendments specify the following number of justices of the peace and their appropriate number of court districts in the subjects of the Russian Federation:

for the provinces of: Volgograd - 145 (formerly, 120), Bryansk - 73 (65), Lipetsk - 64 (55), Kamchatka - 33 (28), Oryol - 45 (40), Rostov - 230 (196), Sakhalin - 30 (27), Smolensk - 52 (51), Sverdlovsk - 219 (207).

for the territories of: Stavropol 143 (formerly, 119), Krasnodar - 270 (226),

for the Yamalo-Nenets Autonomous District - 27 (22), Republic of Bashkortostan - 215 (183), Karachayevo-Cherkess Republic - 25 (19), Republic of Komi - 60 (52).

The Federal Laws are entered into force from January 1, 2007.

Federal Law No. 211-FZ of December 5, 2006 on the Amendment to Article 1 of the Federal Law on the Total Number of Justices of the Peace and the Number of Court Districts in the Subjects of the Russian Federation

The above Federal Laws introduce amendments increasing the number of justices of the peace and the number of court districts specified for a number of subjects of the Russian Federation. This will permit to reduce the load on justices of the peace when processing the cases included in their sphere of reference according to the federal legislation.

The mentioned amendments specify the following number of justices of the peace and their appropriate number of court districts in the subjects of the Russian Federation:

for the provinces of: Volgograd - 145 (formerly, 120), Bryansk - 73 (65), Lipetsk - 64 (55), Kamchatka - 33 (28), Oryol - 45 (40), Rostov - 230 (196), Sakhalin - 30 (27), Smolensk - 52 (51), Sverdlovsk - 219 (207).

for the territories of: Stavropol 143 (formerly, 119), Krasnodar - 270 (226),

for the Yamalo-Nenets Autonomous District - 27 (22), Republic of Bashkortostan - 215 (183), Karachayevo-Cherkess Republic - 25 (19), Republic of Komi - 60 (52).

The Federal Laws are entered into force from January 1, 2007.

Federal Law No. 212-FZ of December 5, 2006 on the Amendment to Article 1 of the Federal Law on the Total Number of Justices of the Peace and the Number of Court Districts in the Subjects of the Russian Federation

The above Federal Laws introduce amendments increasing the number of justices of the peace and the number of court districts specified for a number of subjects of the Russian Federation. This will permit to reduce the load on justices of the peace when processing the cases included in their sphere of reference according to the federal legislation.

The mentioned amendments specify the following number of justices of the peace and their appropriate number of court districts in the subjects of the Russian Federation:

for the provinces of: Volgograd - 145 (formerly, 120), Bryansk - 73 (65), Lipetsk - 64 (55), Kamchatka - 33 (28), Oryol - 45 (40), Rostov - 230 (196), Sakhalin - 30 (27), Smolensk - 52 (51), Sverdlovsk - 219 (207).

for the territories of: Stavropol 143 (formerly, 119), Krasnodar - 270 (226),

for the Yamalo-Nenets Autonomous District - 27 (22), Republic of Bashkortostan - 215 (183), Karachayevo-Cherkess Republic - 25 (19), Republic of Komi - 60 (52).

The Federal Laws are entered into force from January 1, 2007.

Federal Law No. 213-FZ of December 5, 2006 on the Amendment to Article 1 of the Federal Law on the Total Number of Justices of the Peace and the Number of Court Districts in the Subjects of the Russian Federation

The above Federal Laws introduce amendments increasing the number of justices of the peace and the number of court districts specified for a number of subjects of the Russian Federation. This will permit to reduce the load on justices of the peace when processing the cases included in their sphere of reference according to the federal legislation.

The mentioned amendments specify the following number of justices of the peace and their appropriate number of court districts in the subjects of the Russian Federation:

for the provinces of: Volgograd - 145 (formerly, 120), Bryansk - 73 (65), Lipetsk - 64 (55), Kamchatka - 33 (28), Oryol - 45 (40), Rostov - 230 (196), Sakhalin - 30 (27), Smolensk - 52 (51), Sverdlovsk - 219 (207).

for the territories of: Stavropol 143 (formerly, 119), Krasnodar - 270 (226),

for the Yamalo-Nenets Autonomous District - 27 (22), Republic of Bashkortostan - 215 (183), Karachayevo-Cherkess Republic - 25 (19), Republic of Komi - 60 (52).

The Federal Laws are entered into force from January 1, 2007.

Federal Law No. 214-FZ of December 5, 2006 on the Amendment to Article 1 of the Federal Law on the Total Number of Justices of the Peace and the Number of Court Districts in the Subjects of the Russian Federation

The above Federal Laws introduce amendments increasing the number of justices of the peace and the number of court districts specified for a number of subjects of the Russian Federation. This will permit to reduce the load on justices of the peace when processing the cases included in their sphere of reference according to the federal legislation.

The mentioned amendments specify the following number of justices of the peace and their appropriate number of court districts in the subjects of the Russian Federation:

for the provinces of: Volgograd - 145 (formerly, 120), Bryansk - 73 (65), Lipetsk - 64 (55), Kamchatka - 33 (28), Oryol - 45 (40), Rostov - 230 (196), Sakhalin - 30 (27), Smolensk - 52 (51), Sverdlovsk - 219 (207).

for the territories of: Stavropol 143 (formerly, 119), Krasnodar - 270 (226),

for the Yamalo-Nenets Autonomous District - 27 (22), Republic of Bashkortostan - 215 (183), Karachayevo-Cherkess Republic - 25 (19), Republic of Komi - 60 (52).

The Federal Laws are entered into force from January 1, 2007.

Federal Law No. 215-FZ of December 5, 2006 on the Amendment to Article 1 of the Federal Law on the Total Number of Justices of the Peace and the Number of Court Districts in the Subjects of the Russian Federation

The above Federal Laws introduce amendments increasing the number of justices of the peace and the number of court districts specified for a number of subjects of the Russian Federation. This will permit to reduce the load on justices of the peace when processing the cases included in their sphere of reference according to the federal legislation.

The mentioned amendments specify the following number of justices of the peace and their appropriate number of court districts in the subjects of the Russian Federation:

for the provinces of: Volgograd - 145 (formerly, 120), Bryansk - 73 (65), Lipetsk - 64 (55), Kamchatka - 33 (28), Oryol - 45 (40), Rostov - 230 (196), Sakhalin - 30 (27), Smolensk - 52 (51), Sverdlovsk - 219 (207).

for the territories of: Stavropol 143 (formerly, 119), Krasnodar - 270 (226),

for the Yamalo-Nenets Autonomous District - 27 (22), Republic of Bashkortostan - 215 (183), Karachayevo-Cherkess Republic - 25 (19), Republic of Komi - 60 (52).

The Federal Laws are entered into force from January 1, 2007.

Federal Law No. 216-FZ of December 5, 2006 on the Amendment to Article 1 of the Federal Law on the Total Number of Justices of the Peace and the Number of Court Districts in the Subjects of the Russian Federation

The above Federal Laws introduce amendments increasing the number of justices of the peace and the number of court districts specified for a number of subjects of the Russian Federation. This will permit to reduce the load on justices of the peace when processing the cases included in their sphere of reference according to the federal legislation.

The mentioned amendments specify the following number of justices of the peace and their appropriate number of court districts in the subjects of the Russian Federation:

for the provinces of: Volgograd - 145 (formerly, 120), Bryansk - 73 (65), Lipetsk - 64 (55), Kamchatka - 33 (28), Oryol - 45 (40), Rostov - 230 (196), Sakhalin - 30 (27), Smolensk - 52 (51), Sverdlovsk - 219 (207).

for the territories of: Stavropol 143 (formerly, 119), Krasnodar - 270 (226),

for the Yamalo-Nenets Autonomous District - 27 (22), Republic of Bashkortostan - 215 (183), Karachayevo-Cherkess Republic - 25 (19), Republic of Komi - 60 (52).

The Federal Laws are entered into force from January 1, 2007.

Federal Law No. 217-FZ of December 5, 2006 on the Amendment to Article 1 of the Federal Law on the Total Number of Justices of the Peace and the Number of Court Districts in the Subjects of the Russian Federation

The above Federal Laws introduce amendments increasing the number of justices of the peace and the number of court districts specified for a number of subjects of the Russian Federation. This will permit to reduce the load on justices of the peace when processing the cases included in their sphere of reference according to the federal legislation.

The mentioned amendments specify the following number of justices of the peace and their appropriate number of court districts in the subjects of the Russian Federation:

for the provinces of: Volgograd - 145 (formerly, 120), Bryansk - 73 (65), Lipetsk - 64 (55), Kamchatka - 33 (28), Oryol - 45 (40), Rostov - 230 (196), Sakhalin - 30 (27), Smolensk - 52 (51), Sverdlovsk - 219 (207).

for the territories of: Stavropol 143 (formerly, 119), Krasnodar - 270 (226),

for the Yamalo-Nenets Autonomous District - 27 (22), Republic of Bashkortostan - 215 (183), Karachayevo-Cherkess Republic - 25 (19), Republic of Komi - 60 (52).

The Federal Laws are entered into force from January 1, 2007.

Federal Law No. 218-FZ of December 5, 2006 on the Amendment to Article 1 of the Federal Law on the Total Number of Justices of the Peace and the Number of Court Districts in the Subjects of the Russian Federation

The above Federal Laws introduce amendments increasing the number of justices of the peace and the number of court districts specified for a number of subjects of the Russian Federation. This will permit to reduce the load on justices of the peace when processing the cases included in their sphere of reference according to the federal legislation.

The mentioned amendments specify the following number of justices of the peace and their appropriate number of court districts in the subjects of the Russian Federation:

for the provinces of: Volgograd - 145 (formerly, 120), Bryansk - 73 (65), Lipetsk - 64 (55), Kamchatka - 33 (28), Oryol - 45 (40), Rostov - 230 (196), Sakhalin - 30 (27), Smolensk - 52 (51), Sverdlovsk - 219 (207).

for the territories of: Stavropol 143 (formerly, 119), Krasnodar - 270 (226),

for the Yamalo-Nenets Autonomous District - 27 (22), Republic of Bashkortostan - 215 (183), Karachayevo-Cherkess Republic - 25 (19), Republic of Komi - 60 (52).

The Federal Laws are entered into force from January 1, 2007.

Federal Law No. 223-FZ of December 5, 2006 on the Amendment to Article 1 of the Federal Law on the Total Number of Justices of the Peace and the Number of Court Districts in the Subjects of the Russian Federation

The above Federal Laws introduce amendments increasing the number of justices of the peace and the number of court districts specified for a number of subjects of the Russian Federation. This will permit to reduce the load on justices of the peace when processing the cases included in their sphere of reference according to the federal legislation.

The mentioned amendments specify the following number of justices of the peace and their appropriate number of court districts in the subjects of the Russian Federation:

for the provinces of: Volgograd - 145 (formerly, 120), Bryansk - 73 (65), Lipetsk - 64 (55), Kamchatka - 33 (28), Oryol - 45 (40), Rostov - 230 (196), Sakhalin - 30 (27), Smolensk - 52 (51), Sverdlovsk - 219 (207).

for the territories of: Stavropol 143 (formerly, 119), Krasnodar - 270 (226),

for the Yamalo-Nenets Autonomous District - 27 (22), Republic of Bashkortostan - 215 (183), Karachayevo-Cherkess Republic - 25 (19), Republic of Komi - 60 (52).

The Federal Laws are entered into force from January 1, 2007.

Federal Law No. 224-FZ of December 5, 2006 on the Amendment to Article 1 of the Federal Law on the Total Number of Justices of the Peace and the Number of Court Districts in the Subjects of the Russian Federation

The above Federal Laws introduce amendments increasing the number of justices of the peace and the number of court districts specified for a number of subjects of the Russian Federation. This will permit to reduce the load on justices of the peace when processing the cases included in their sphere of reference according to the federal legislation.

The mentioned amendments specify the following number of justices of the peace and their appropriate number of court districts in the subjects of the Russian Federation:

for the provinces of: Volgograd - 145 (formerly, 120), Bryansk - 73 (65), Lipetsk - 64 (55), Kamchatka - 33 (28), Oryol - 45 (40), Rostov - 230 (196), Sakhalin - 30 (27), Smolensk - 52 (51), Sverdlovsk - 219 (207).

for the territories of: Stavropol 143 (formerly, 119), Krasnodar - 270 (226),

for the Yamalo-Nenets Autonomous District - 27 (22), Republic of Bashkortostan - 215 (183), Karachayevo-Cherkess Republic - 25 (19), Republic of Komi - 60 (52).

The Federal Laws are entered into force from January 1, 2007.

Federal Law No. 208-FZ of December 5, 2006 on the Amendments to Chapter 23 of Part 2 of the Tax Code of the Russian Federation

Exempts from the incomes tax from natural persons the maternity (family) capital earmarked for the implementation of additional measures of state support of families with children. If these resources are spent for studies, construction or purchase of dwelling space, the mentioned tax exemptions do not apply.

The Federal Law is entered into force from January 1, 2007, however, no sooner than one month after the day of its official publication.

Order of the Federal Antimonopoly Service No. 293 of November 20, 2006 on the Endorsement of the Form of Submission of the List of Persons Forming a Group

According to the Law on the protection of competition, monopolist activities is an abuse by the economic subject, group of persons of their dominating position. The Law defines the notion of the group of persons specifying the options of composition and the grounds to include the person in the given group.

Some transactions and other actions mentioned in the Law may be committed without a preliminary consent of the antimonopoly body, however, followed by subsequent notification of it if all of the following conditions are observed: transactions or other actions are committed by the persons forming part of the same group; the list of persons included in the same group indicating the reasons of inclusion in this group was submitted by any of the persons forming the group to the antimonopoly body no later than one month in advance of the transactions or other actions; the list of persons did not change as of the moment of committing the transactions or other actions.

To implement the given provision of the Law, the Federal Antimonopoly Service endorses the form of submission of the list of persons forming the same group. The form consists of two sections: the list of legal entities and the list of natural persons. The Order specifies the codes of the reasons of inclusion of the mentioned persons in the same group, regulates the procedure of submission of the list of persons forming the same group to the federal antimonopoly body. The list must be submitted on paper and in the form of a computer spreadsheet with attached schematic depiction of the group of persons and the grounds.

Registered in the Ministry of Justice of the Russian Federation on December 4, 2006. Reg. No. 8552.

Ruling of the Constitutional Court of the Russian Federation No. 375-O of July 12, 2006 on the Request of the Constitutional Court of the Republic of Karelia on the Case of Constitutionality of Provisions of Item 50 of Article 35 and Part 2 of Article 153 of the Federal Law No. 122-FZ of August 22, 2004 on the Amendments to the Legislative Acts of the Russian Federation and on Invalidation of Some of the Legislative Acts of the Russian Federation Pursuant to the Adoption of the Federal Laws on the Amendments to the Federal Law on the General Principles of Organisation of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation and on the General Principles of Organisation of Local Government in the Russian Federation

The Constitutional Court of the Russian Federation recognised as not appropriate for processing the request of the Constitutional Court of the subject of the Russian Federation to recognise as contradicting the Constitution of the Russian Federation individual provisions of the Federal Law No. 122-FZ of August 22, 2004 (having entered into force from January 1, 2005). According to the applicant, the given provisions abandon in full amount the benefits earlier available with the specialists of state public health institutions working and living in rural areas and residential settlements and, simultaneously, oblige the bodies of state power of the subjects of the Russian Federation to observe while issuing normative legal acts the same level (volume) of social guarantees available with these citizens as of December 31, 2004 proceeding from the norms of the federal legislation.

The Constitutional Court of the Russian Federation explained that proceeding from the provisions of the legislation, the Russian Federation, either before January 1, 2005 or after the mentioned date, did not and does not evade from obligation to finance the measures of social support of medical workers living and working in rural localities in public health organisations supervised by the subjects of the Russian Federation, with the subjects of the Russian Federation permitted to select this or that method of social protection of these citizens. Therefore, the provisions of the Federal Law No. 122-FZ of August 22, 2004 may not be regarded as lifting from the Russian Federation the duty to observe the proper level of social protection of citizens and shifting to the subjects of the Russian Federation - without taking account of their capabilities - the responsibility to preserve the level of earlier available social guarantees.

The affiliation of the public health organisation located in the rural locality determines at present the level of legal regulation of the measures of social support of medical workers working in it and living in this locality, which is not in contradiction of the constitutional provisions.

The subjects of the Russian Federation and municipal formations must introduce efficient mechanisms providing for preservation and possible raising of the earlier available level of social protection of citizens, as well as to provide opportunities for the citizens to adapt within a reasonable transient period to the changes introduced in the legislation, in particular, through temporary regulation of public relations. The change of the mechanism of providing of social guarantees may not revoke these guarantees or significantly reduce the earlier available level.

Federal Law No. 207-FZ of December 5, 2006 on the Amendments to Individual Legislative Acts of the Russian Federation Pertaining to State Support of Citizens with Children

To implement the provisions of the Message of the President of the Russian Federation to the Federal Assembly of the Russian Federation of 2006, amends certain provisions of legislative acts of the Russian Federation pertaining to state support of citizens with children.

Thus, the Federal Law on the state allowances for the citizens with children is amended where it pertains to the amount of the monthly child-care allowance paid out until the child is one and half years old. The mentioned amounts are increased from Rbl 700 to Rbl 1,500 in the case of the first child and to Rbl 3,000 in the case of the second and subsequent children.

Resources of the Social Insurance Fund will be used to pay out the mentioned allowances to persons that do not fall under the obligatory social insurance.

The allowance to the persons falling under the obligatory social insurance may be calculated in the amount of 40% of the average earnings. The maximum and minimum amounts of the allowance are specified. The maximum amount for the full calendar month may not be greater than Rbl 6,000. Regional coefficients to the earnings will be used in the calculation of the amounts of the allowance.

The mentioned allowance assigned as of December 31, 2006 will be recalculated from January 1, 2007.

A new type of allowance is introduced - a lumpsum allowance when a child is handed over for bringing up to a family - to one of the adoptive parents, trustees. The amount of this allowance will make Rbl 8,000 - as much as in the case of the child birth.

The Law also permits the subjects of the Russian Federation to increase the amount of the state allowances at the expense of resources of their own budgets.

The amendments introduced in the Law of the Russian Federation on education pertain to the procedure of compensation of the part of the parents' pay for the state and municipal pre-school educational institutions. The maximum amount of such payment is specified.

Amendments are introduced in the provisions of the Law of the Russian Federation on the social protection of citizens having been exposed to radiation because of the disaster at the Chernobyl Nuclear Power Station pertaining to the procedure of paying out of the monthly child-care allowance to citizens living (working) permanently on the territory of the zone permitting a resettlement.

The Federal Law is entered into force from January 1, 2007.

Federal Law No. 219-FZ of December 5, 2006 on the Amendments to Article 1 of the Federal Law on the Total Number of Justices of the Peace and the Number of Court Districts in the Subjects of the Russian Federation

Increases the number of justices of the peace and the number of court districts specified for the Republic of Komi from 52 to 60. This will permit to reduce the load on the justices of the peace when processing the cases qualified as their sphere of reference according to the federal legislation.

The Federal Law is entered into force from January 1, 2007.

Federal Law No. 220-FZ of December 5, 2006 on the Amendments to Article 1 of the Federal Law on the Total Number of Justices of the Peace and the Number of Court Districts in the Subjects of the Russian Federation

Increases the number of justices of the peace and the number of court districts specified for the Perm Territory.

Federal Law No. 221-FZ of December 5, 2006 on the Amendment to Article 1 of the Federal Law on the Total Number of Justices of the Peace and the Number of Court Districts in the Subjects of the Russian Federation

Increases the number of justices of the peace and the number of court districts specified for the Sverdlovsk Province from 207 to 219. This will permit to reduce the load on the justices of the peace when processing the cases qualified as their sphere of reference according to the federal legislation.

The Federal Law is entered into force from January 1, 2007.

Federal Law No. 222-FZ of December 5, 2006 on the Amendment to Article 1 of the Federal Law on the Total Number of Justices of the Peace and the Number of Court Districts in the Subjects of the Russian Federation

Increases the number of justices of the peace and the number of court districts specified for the Karachayevo-Cherkess Republic from 19 to 25. This will permit to reduce the load on the justices of the peace when processing the cases qualified as their sphere of reference according to the federal legislation.

The Federal Law is entered into force from January 1, 2007.

Decision of the Government of the Russian Federation No. 743 of December 5, 2006 on the Amendment to Item 2 of the Decision of the Government of the Russian Federation No. 171 of March 31, 2005

The Decision of the Government of the Russian Federation No. 171 of March 31, 2005 endorsed the Regulation on the monetary payments in cash and/or using pay cards without the use of cash registers. The earlier endorsed strict-reporting forms were permitted until January 1, 2007. The amendments prolong them to September 1, 2007.

Decision of the Government of the Russian Federation No. 752 of December 7, 2006 on the Amendments to the Typical Regulation on the Institution of Additional Education for Children

According to the amendments introduced in the procedure of activities of state (municipal) institutions of additional education for children, the given institutions may have only one founder represented by the body of state power or the body of local government. Combined founding is not permitted.

The Decision provides an exhaustive list of the types of state (municipal) institutions of additional education for children.

The mentioned institutions may not have accounts in banks. Instead, accounts are opened for them in the bodies of the Federal Treasury.

The state (municipal) institutions of additional education for children are empowered with authority to define independently the structure of management of the institution, endorse the manning table, distribute official duties.

Extra-budgetary sources, as well as the credits of banks and other creditors, are excluded from sources of forming of the property and financial resources of the institution, since obtaining credits by a budget-supported institution from credit organisations, other legal entities and natural persons, from the budgets of the budget system of the Russian Federation is in contradiction of the Budget Code of the Russian Federation.

Decision of the Government of the Russian Federation No. 751 of December 7, 2006 on the Endorsement of the Rules of Processing and Coordination of the Draft Program of the Subject of the Russian Federation to Render Assistance in Voluntary Resettlement to the Russian Federation of Compatriots Living Abroad

The state program of assistance of voluntary resettlement to the Russian Federation of compatriots living abroad envisaged subsidies to the subjects of the Russian Federation from the federal budget for partial reimbursement of expenses pertaining to implementation of the regional programs of resettlement coordinated and endorsed in 2006.

The rules define that the draft regional program is presented to the Government of the Russian Federation by the higher official of the subject of the Russian Federation to be later sent to the Ministry of Regional Development of Russia, interested federal bodies of executive power and to the Interagency Commission for the Implementation of the State Program to prepare remarks and suggestions.

Taking into account the received suggestions, and if there are remarks, as a result of processing of the draft program, the Ministry of Regional Development of Russia prepares a draft order of the Government of the Russian Federation on the coordination of the draft program and on distribution of the resettlement projects included in it by the categories of territories. The draft order is introduced for coordination to the higher official of the subject of the Russian Federation and to the interested federal bodies of executive power.

If there are disputes over the draft order, it may be introduced in the Government of the Russian Federation only with a protocol of the conciliation meeting and remarks of the heads of the appropriate bodies.

Decision of the Government of the Russian Federation No. 750 of December 7, 2006 on the Amendments to Some of the Acts of the Government of the Russian Federation

The state policy implemented in the sphere of gas supplies in the Russian Federation envisages regulation of the wholesale prices for gas and the payment for the supply-and-sale services rendered to end consumers by gas suppliers.

To liberalise the gas market in Russia, the Decision extends the list of gas-producing organisations where the regulated wholesale prices for gas and the payment for the supply-and-sale services do not apply. Besides organisations that are not affiliated to the OAO Gazprom, the list includes organisations that are not affiliated to the owners of the regional gas-supply organisations and the state enterprises, production and research-and-production associations of oil, oil-processing industry and oil product supplies converted into joint-stock companies. The price for the gas produced by these organisations is determined on the basis of market mechanisms.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-11-04/3/506 of November 27, 2006

Non-sales incomes in the form of bank interest obtained by the organisation engaged exclusively in activities subject to the uniform imputed income tax are exempted from the profit tax and must be registered as incomes from entrepreneurial activities subject to the uniform imputed income tax.

Decision of the Government of the Russian Federation No. 753 of December 8, 2006 on the Application of Export Customs Duties for Raw Oil Exported from the Territory of the Russian Federation to the Republic of Belarus

Applies the rates of export customs duties endorsed by the Decision of the Government of the Russian Federation No. 695 of November 16, 2006 for raw oil and oil products from bituminous materials (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 2709 00) exported from the Russian Federation to the Republic of Belarus. The given measure is introduced because of withdrawal of the Republic of Belarus from the Agreement on the procedure of distribution and transfer to the appropriate budgets of the Russian Federation and the Republic of Belarus of the export customs duties for the products made of Russian raw materials and exported by Belarus enterprises of May 12, 1995. The Decision is entered into force from January 1, 2007.

Decision of the Plenum of the Higher Arbitration Court of the Russian Federation No. 57 of November 30, 2006 on Some Issues of Claims of Capitalised Payments in Cases of Bankruptcy

One of the examined issues is the case when the debtor is an insurant under obligatory social insurance against industrial accidents and occupational diseases. The claims of parties to whom such debtor is liable for the damage to life and health in insured cases may be registered as claims of first-priority creditors only for the amount exceeding the insurance backing (insured reimbursement of damage) the mentioned persons are entitled for in compliance with the law on obligatory insurance. In this case, the Social Insurance Fund providing security under obligatory social insurance to the insured and other parties entitled for insurance payments may claim from the debtor insurant recognised as bankrupt capitalisation of payments to the mentioned persons and paying out of the capitalised amount to the Fund. Such Fund's claim is not a claim of the first-priority creditor citizen transferred to the Russian Federation and must be qualified as a claim of the third-priority creditor. The citizen's consent for the m entioned claim is not required.

The claims of citizens to whom the bankrupt debtor is liable for the damage to life and health and who are not the insured or other persons entitled for insurance payments under obligatory social insurance, as well as the claims of the insured in the amounts exceeding the insurance backing, are included in the claims of the first-priority creditors. If, with the citizen's consent to whom the debtor is liable for the damage to life and health and who is not being the insured or another person entitled for insurance payments, the claims right belonging to him is transferred to the Russian Federation, the claim to the debtor on its behalf in the form of capitalised payments may be presented by the Federal Tax Service of Russia as the body authorised to present claims of the Russian Federation in obligatory payments and monetary obligations in cases of bankruptcy. In this case, the duties transferred to the Russian Federation are executed at the expense of the state, and - after the Government of the Russian Fede ration defines the state body authorised to carry out appropriate payments - by the mentioned body.

Order of the Federal Service for Tariff Rates No. 286-e/9 of November 17, 2006 on the Endorsement of the Procedure of Building and Keeping of the Federal Information Register of Guaranteed Suppliers and Zones of Their Activities

The Federal Service for Tariff Rates is empowered with authority to keep the Federal Information Register of Guaranteed Suppliers and Zones of Their Activities. The Register is a joint information database containing on paper and in the electronic form information on organisations (legal entities) having acquired the status of a guaranteed supplier, as well as the zones and time limits of their activities as guaranteed suppliers. Guaranteed suppliers include power sale (power supply) organisations obliged to conclude the contracts of purchase and sale for electric power with any consumers having applied to them.

Information necessary for the building and keeping of the Register is provided by the authorised bodies of executive power of the subjects of the Russian Federation. The procedure specifies the list of such information, as well as the procedure of inclusion (exclusion) of guaranteed suppliers in (from) the Register.

Organisations included in the Register, as well as other interested legal entities and natural persons may get excerpts from the Register. Decisions of the Federal Service for Tariff Rates of Russia including (excluding) guaranteed suppliers in (from) the Register must be published in the official source of the Federal Service for Tariff Rates of Russia and on the information site of the Federal Service for Tariff Rates of Russia in the Internet.

Registered in the Ministry of Justice of the Russian Federation on December 8, 2006. Reg. No. 8576.

Order of the Federal Service for Tariff Rates No. 302-e/5 of November 24, 2006 on the Endorsement of the Methodology Directions for the Calculation of the Sales Mark-ups of Guaranteed Suppliers of Electric Power

According to the main principles of price forming for electric and thermal power, regulated tariff rates (prices) for electric power supplied to consumers include, apart from the weighted mean of the cost of the unit of electric power and the cost of delivery of the unit of electric power, the sales mark-up of the guaranteed supplier.

The Order defines the procedure of calculation of the sales mark-ups of guaranteed suppliers of electric power. The amount of the sales mark-up of guaranteed suppliers is calculated by the bodies of executive power of the subjects of the Russian Federation in charge of the state regulation of tariff rates proceeding from the need to compensate to the guaranteed suppliers expenses pertaining to regulated activities - supplies of electric power to consumers - and provide for economically substantiated profits. The amount of the sales mark-up is determined proceeding from the necessary gross receipts of the guaranteed supplier in the estimated period of regulation and the total volume of electric power supplied in the estimated period by the guaranteed supplier to all consumers. The Order provides formulae for the calculation of the rate of the sales mark-up for consumers of all tariff groups (except for the population), as well as for the servicing of a single supply point of electric power and for the supply o f one kilowatt-hour of electric power.

Registered in the Ministry of Justice of the Russian Federation on December 8, 2006. Reg. No. 8575.

Direction of the Central Bank of Russia No. 1746-U of November 23, 2006 on the Amendments to the Direction of the Bank of Russia No. 1614-U of September 19, 2005 on the Procedure of Handing out of Memorial and Investment Coins to Resident Credit Organisations by the Bank of Russia

According to the amendments, the handing out of coins to resident credit organisations is permitted not only for the divisions of the territorial institutions of the Bank of Russia and interregional storages of the Central Storage of the Bank of Russia, but also directly for the head storage - the Central Storage of the Bank of Russia.

The orders for the necessary amount of coins for the credit organisation may be signed not only by the head or deputy head of the credit organisation, but also by other employees of the organisation if authorised with a proxy.

A new form of specification for the memorial and investment coins is introduced to be sent to the credit organisation after receiving an order from it, the one for the memorial coins being drawn up separately from the one for the investment coins. In contrast to the specification for the memorial coins, which is sent to the credit organisation no later than within 10 days as before, the specification for the investment coins has a three-day limit for sending.

The requirement to apply the form envisaged in the Regulation of the Bank of Russia No. 199-P of October 9, 2002 to draw up the proxy is abandoned. Instead, there is a list of obligatory information that must be present in the given proxy: the number and date of drawing up of the specification for the coins, their cost in release prices of the Bank of Russia.

The Direction is entered into force 10 days after the day of official publication in the Herald of the Bank of Russia.

Registered in the Ministry of Justice of the Russian Federation on December 8, 2006. Reg. No. 8571.

Order of the Ministry of Information Technologies and Communication of the Russian Federation No. 152 of November 23, 2006 on the Endorsement of the Rules of Application of User Stations (Mobile Ground User Station) of Low-Orbit Systems of Mobile Satellite Communication with Time and Frequency Channel Separation

Endorses the rules specifying obligatory requirements to the user stations (mobile ground user stations) of low-orbit systems of mobile satellite communication with time and frequency channel separation applied in a public-use communication network and technological communication networks if connected to a public-use communication network.

User stations are subject to compliance declaring and are used in the radio frequency bands permitted for use by the State Commission for Radio Frequencies.

The Order provides requirements to parameters of: radio interface of user stations, level of EIRP of out-of-band and stray emissions of the user station, resistance of user station to climatic impact, resistance to mechanical impact, as well as the requirements to power supply parameters of the user station. Compliance with individual parameters is certified by accredited laboratories (centres).

Registered in the Ministry of Justice of the Russian Federation on December 6, 2006. Reg. No. 8568.

Order of the Federal Service for the State Defence Order No. 321 of November 7, 2006 on the Officials of the Federal Service for the State Defence Order Authorised to Draw up the Protocols of Administrative Violations

Officials of the central office of the Federal Service for the State Defence Order authorised to draw up the protocols of individual administrative violations shall include the deputy chief of the department of the Service, chief of section of the department of the Service, his deputy, officials of the Service authorised to carry out control measures.

Registered in the Ministry of Justice of the Russian Federation on December 6, 2006. Reg. No. 8562.

Order of the Ministry of Transport of the Russian Federation No. 127 of October 23, 2006 on the Measures to Implement the Agreement on Introduction of the International Certificate of Weighing of Cargo Transport Vehicles on the Territories of Member-States of the Commonwealth of Independent States

The Agreement signed in Cholpon Ata on April 16, 2004 introduces international certificate of weighing of cargo transport vehicles on the territories of the member-states of the Commonwealth of Independent States to simplify the procedure of crossing the borders of the given states for the purposes of international highway cargo transportation to avoid multiple weighing of transport vehicles.

The Federal Service of Enforcement in the Sphere of Transport is ordered to provide for the issue of the international certificate at weighing stations. The Order provides the form of the international certificate and the list of the mentioned weighing stations.

Registered in the Ministry of Justice of the Russian Federation on December 6, 2006. Reg. No. 8558.

Letter of the Ministry of Finance of the Russian Federation No. 03-11-02/272 of December 8, 2006

Explains the procedure of application in 2006 and 2007 of the deflator coefficient in the calculation of the limiting amount of incomes permitting the taxpayer to switch over to the simplified system of taxation. When switching over to the simplified system of taxation, the limiting amount of incomes of the organisation is subject to indexing by the deflator coefficient specified on the annual basis for each subsequent calendar year and taking account of the change of consumer prices for commodities (works, services) in the Russian Federation in the previous calendar year, as well as the deflator coefficients applied earlier. According to the actual tax legislation, the mentioned limiting amount of incomes of the organisation makes Rbl 15 million as a result of 9 months of the year of submission of the application by the organisation for the switchover to the simplified system of taxation.

In the mentioned procedure, the indexing applies to the limiting amount of incomes of the taxpayer not greater than Rbl 20 million (both an organisation and independent entrepreneur) restricting the right of application of the simplified system of taxation as a result of the reporting (tax) period.

The Ministry of Economic Development of Russia publishes annually the deflator coefficient for the following year in Rossiyskaya Gazeta. The deflator coefficient for the year 2006 is fixed in the amount of 1.132. Thus, the limiting amount of incomes in 2006 restricting the right of switchover of organisations to the simplified system of taxation from January 1, 2007 is equal to Rbl 16,980 thousand (Rbl 15 million x 1.132). The limiting amount of taxpayer incomes restricting the right of application of the simplified system of taxation as a result of the reporting (tax) period in 2006 is equal to Rbl 22,640 thousand (Rbl 20 million x 1.132).

The deflator coefficient for the year 2007 is defined in the amount of 1.241. In 2007, the limiting amount of incomes as a result of 9 months of 2007 restricting the right of switchover of organisations to the simplified system of taxation from January 1, 2008 is equal to Rbl 18,615 thousand, the limiting amount of taxpayer incomes restricting the right of application of the simplified system of taxation as a result of the reporting (tax) period in 2007 is equal to Rbl 24,820 thousand.

Order of the Ministry of Information Technologies and Communication of the Russian Federation No. 142 of November 17, 2006 on the Endorsement and Entry into Force of the Russian Numbering System and Plan

Endorses the Russian numbering system and plan. The Russian numbering system specifies the requirements to the structure of digits, letters and symbols or combination thereof, including the codes, intended for an unambiguous determination (identification) of the communication network and/or its node or end elements, as well as the requirements to the use of such designation together with indicators permitting to choose different number formats, communication operators or services. The requirements to the numbering structure are specified for the telephone and telegraph communication networks, including the telex network, forming part of the public-use communication network.

The networks of fixed telephone communication in the Russian Federation use two numbering plans - an open and a closed one. With the closed numbering plan, the telephone connection of any kind (local, regional, intercity) is established by dialling the national (significant) number. In the Russian Federation in the case of a regional telephone connection, the closed numbering plan is used where the number of decimal digits in the national (significant) number is equal to 10. With the open numbering plan, the local telephone connection is established by dialling the local number, and the regional and intercity telephone connections, by dialling the national (significant) number with a prefix.

The Russian numbering plan specifies the codes and numbering resources for the numbering zones, communication networks and telecommunication services. The numbering plan of telephone and telegraph communication networks is formed using the zonal principle where each numbering zone gets a three-digit code.

The putting in operation of the numbering system and plan will be implemented on the stepwise basis: Stage I (2007) - switchover to the closed numbering plan for the regional telephone connections and excluding from the numbering plans of the networks of local telephone communication of telephone numbers with the first digit 1; Stage II (2008) - switchover to the 00 prefix for international telephone connections and to the 0 prefix for the regional and intercity connections, switchover to numbers with extensions for access to emergency services, reference information services and special services of the networks of local telephone communication; Stage III (2009) - switchover to the closed numbering plan for the local telephone connections.

It is envisaged to bring the earlier issued permissions to allocate or change the numbering resources in compliance with the Russian numbering system and plan until January 1, 2007.

Registered in the Ministry of Justice of the Russian Federation on December 8, 2006. Reg. No. 8572.

Order of the Ministry of Internal Affairs of the Russian Federation and the Ministry of Public Health and Social Development of the Russian Federation No. 879/746 of November 3, 2006 on the Endorsement of the Regulation on the Interaction of the Bodies of Internal Affairs and the Territorial Bodies of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being in Revealing and Stopping Administrative Violations at the Consumer Market of the Russian Federation

Specifies the rules of organisation of interaction of the bodies of internal affairs and the territorial bodies of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being in revealing and stopping administrative violations at the consumer market, as well as in the course of quarantine and sanitary counter epidemics (preventive) measures in the course of epidemics and epizootics.

Provisions of the Regulation define the main principles, tasks, directions of the mentioned interaction implemented for the purpose of stabilisation and rehabilitation of the situation at the consumer market, as well as the procedure to provide access to information on the interaction.

In the framework of the interaction, the bodies of internal affairs and the territorial bodies of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being shall analyse the results of work in prevention and stopping of administrative violations at the consumer market; exchange information of mutual interest; carry out measures aimed at prevention and stopping of administrative violations, protection of consumer rights, as well as carry out other measures.

Registered in the Ministry of Justice of the Russian Federation on December 6, 2006. Reg. No. 8565.

Direction of the Central Bank of Russia No. 1758-U of December 11, 2006 on the Adjustment of Individual Normative Acts of the Bank of Russia

Invalidates individual acts of the Bank of Russia pertaining to the procedure of cash exchange for the natural persons in compliance with the Decree of the President of the Russian Federation No. 822 of August 4, 1997 on the change of the nominal value of Russian currency notes and the scale of prices. The mentioned documents were intended to provide for the switchover from the banknotes and coins of 1993 to the banknotes and coins of 1997.

Direction of the Central Bank of Russia No. 1753-U of December 8, 2006

From December 11, 2006, the fixed interest rate for the deposit operations of the Bank of Russia carried out with credit organisations in the currency of the Russian Federation using the Reuters dealing system and the system of electronic tenders of the Moscow Interbank Currency Exchange on standard terms "tom next", "spot next", "on demand" is fixed in the amount of 2,25% and on the standard terms "one week", "spot week" in the amount of 2.75%. Earlier, the mentioned rates amounted to 2% and 2.5% annual respectively.

Telegram of the Central Bank of Russia No. 152-T of December 8, 2006

Reports according to Form 0409304 "Report of Obligatory Reserves of Credit Organisations" for December of 2006 shall be drawn up by the territorial institutions of the Bank of Russia for the credit organisations (except for the Savings Bank) as of January 19, 2007 and shall be submitted to the Bank of Russia on January 23, 2007.

Letter No. 149-T of December 4, 2006 on the Inclusion of Securities in the Lombard List of the Bank of Russia

The Lombard List of the Bank of Russia shall include now the bonds of the Agency of Mortgage Housing Crediting with the state registration numbers of issues 4-07-00739-A and 4-08-00739-A.

Order of the Federal Service for Tariff Rates No. 318-e/15 of November 28, 2006 on the Amendments to the Methodology Directions for the Calculation of the Regulated Tariff Rates and Prices for Electric (Thermal) Power at the Retail Trade (Consumer) Market Endorsed by the Order of the Federal Service for Tariff Rates No. 20-e/2 of August 6, 2004

Extends and makes more detailed the list consumers where tariff rates are calculated according to the procedure similar to the one specified for the tariff group of "population".

Apart from the earlier envisaged ones, the given category of consumers shall include: lessors (or their authorised persons) providing dwelling space to citizens: of specialised, resettlement dwelling fund, in the homes of the system of social servicing of population, the fund of temporary settlement of enforced migrants, for temporary settlement of persons recognised to be refugees, for the social protection of individual categories of citizens in the volumes of actual consumption of consumer citizens and the volumes of consumption in the places of common use.

Besides, the given category of consumers include guaranteed suppliers, power sale, power supply organisations buying electric power for further sale to consumer citizens and/or providers of communal power supply services, lessors (or their authorised persons) in the volumes of actual consumption of consumer citizens and the volumes of consumption at the places of common use. The given tariff group includes all gardening non-commercial associations of citizens.

The Order provides formulae for the calculation of tariff rates for the cases of sale of electric power from one guaranteed supplier to another guaranteed supplier, as well as from one guaranteed supplier to power sale and power supply organisations combining the types of activities of purchase and sale of electric power and of transfer of electric power.

Registered in the Ministry of Justice of the Russian Federation on December 8, 2006, Reg. No. 8574.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-04/1/755 of November 13, 2006

In the determination of the taxable base for the profit tax, the taxpayer labour remuneration expenses do not include trip and training expenses of the chairman of the board of directors of the economic company, since the taxable base does not include expenses for any types of rewards granted to the management or employees beside the rewards paid out on the basis of labour contracts.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-06-02-04/152 of November 2, 2006

The payers of the land tax are recognised to be organisations and natural persons possessing land plots on the proprietary basis, enjoying the right of permanent (unlimited) use or the right of life-time inherited possession. The grounds for the payment of the land tax is the document of title for the land plot.

The duty to pay the land tax for the land plot is preserved with the organisation until the state registration of the termination of the proprietary right for the given land plot.

Letter of the Ministry of the Industry and Power Supplies of the Russian Federation and the Ministry of Regional Development of the Russian Federation Nos. AP-6893/08, 12325-YuT/08 of November 29, 2006

Explains that Construction Norms and Rules adopted by the State Construction Committee of Russia in 2001-2003 before the entry into force of the Federal Law on the technical regulation must be applied on the obligatory basis together with other similar norms adopted earlier and registered in the Ministry of Justice of Russia before the entry into force of the appropriate technical regulations, since the Ministry of Justice of the Russian Federation reported that it has decided to abstain from processing them for the purposes of state registration.

Letter of the Federal Service for Labour and Employment No. 1904-6-1 of November 20, 2006

If the payment for the leave earlier was calculated from the actually accrued earnings for the most recent three calendar months, from October 6, 2006, the average earnings are determined proceeding from the earnings for the most recent 12 calendar months. The new procedure of calculation of the average earnings applies when the leave is granted to the employee after October 6, 2006.

Calculation of the average earnings includes all payments envisaged in the labour remuneration system and applied in the appropriate organisation regardless of the sources of these payments. To determine the average earnings for the purposes of the leave, it is necessary to determine: the estimate period for the calculation of the average earnings; amount of earnings in the estimated period taken into account in the calculation of the average earnings; average daily earnings for the purposes of the leave; number of days of the leave due for payment; amount of earnings to cover the leave.

If one or several months of the estimate period are not complete, the average earnings are determined by dividing the amount of the actually accrued earnings for the estimate period by the amount of the average monthly calendar days (29.4 or 29.6 for the leave provided before October 6, 2006) multiplied by the number of complete months and the number of calendar days in incomplete months of the estimate period. The number of calendar days in incomplete months is calculated by multiplying the working days using the five-working-days-a-week pattern falling on the time of work by the factor of 1.4.

Letter of the Federal Tax Service No. ShT-6-21/1062@ of November 2, 2006 on the Property Tax from Organisations

The object of taxation for the property tax from organisations for the Russian organisations is recognised to be movable and immovable property run on the balance as objects of fixed assets.

The objects of the dwelling fund being the objects of immovable property run on the balance as objects of fixed assets are included in the objects of taxation for the property tax from organisations. In this case, these objects are excluded from objects where redemption of their cost through amortisation is not envisaged.

As to the objects of the dwelling fund accepted as objects of fixed assets for accounting purposes, the amortisation must be accrued after January 1, 2006, and for the objects of the dwelling fund accepted on the balance before the mentioned date, the organisations continue to accrue the amortisation in the end of the year.

Decision of the Government of the Russian Federation No. 764 of December 14, 2006 on the Endorsement of the Rules of Calculation and Collection of Payment for the Use of Federally Owned Water Objects

Defines the procedure of calculation and collection of payment for the use of federally owned surface water objects (or parts thereof) provided under water-use contracts for: intake of water from water objects or parts thereof; use of water objects or parts thereof without intake of water for production of eclectic power; use of the water area of the water objects or parts thereof for recreational purposes. The rules have been worked out in pursuance of the entry into force from January 1, 2007 of the new Water Code of the Russian Federation No. 74-FZ of June 3, 2006. The Decision defines the principles used to specify the payment.

Calculation of the amount of payment is made by natural persons and legal entities acquiring the right of use of surface water objects (or parts thereof). The payment period is assumed to be the quarter. The amount of payment is determined as a product of the payment base and its appropriate rate of payment. The payment base is specified in the contract for each type of use of water objects and is determined separately for each water object or part thereof.

The payment base is: for the payers consuming water - the volume of permissible intake of water, including the volume of intake for transfer to users in the payment period; for the payers using water objects or parts thereof without consuming water for the purposes of hydro power stations - the quantity of produced electric power in the payment period; for the payers using the water area of the water objects or parts thereof - provided area of the water object or part thereof. The Decision specifies the cases permitting a recalculation of the amount of the payment and its procedure. The payment is transferred at the place of use of the water object or part thereof no later than the 20th of the month following the expired payment period. The payment is transferred to the federal budget.

The Decision is entered into force from January 1, 2007.

Decision of the Government of the Russian Federation No. 761 of December 13, 2006 on the Additional Restrictions on the Investing of Resources of Accumulated Pensions and the Savings of the Housing Support for Servicemen in the Deposits in Roubles in Credit Organisations

Introduces additional restrictions on the investing of resources of accumulated pensions and the savings of the housing support for servicemen in deposits in roubles in credit organisations. Among such restrictions are: presence with the credit organisation of the general license of the Bank of Russia for bank operations; presence with the credit organisation of own resources (capital) in the amount of at least Rbl 5 billion as of the most recent reporting date; period of activities of the credit organisations from the date of its registration at least 5 years; absence of sanctions to the credit organisations in the form of suspension or revocation of the license for bank operations in the whole period of its activities and other.

The Decision also endorses the rules of control of observation of the mentioned additional restrictions. The main authority in this area is granted to the Federal Service for Financial Markets of Russia that gets on the monthly basis from the Bank of Russia information on credit organisations where the resources of accumulated pensions and the savings of the housing support for servicemen may be placed in deposits in roubles used by the Service to form the list of the mentioned credit organisations, amend the list of the credit organisations; publish their list, as well as reports of amendments to it in the Internet.

The Decision vests the authority of the above control in the management organisations placing the mentioned resources, as well as the specialised depositaries having concluded the contracts for services with the Pension Fund of the Russian Federation, federal body of executive power providing for the functioning of the accumulated mortgage system of housing support for servicemen or the non-state pension fund providing obligatory pension insurance.

Decision of the Government of the Russian Federation No. 760 of December 13, 2006 on the Endorsement of the Rules of Connection and Interaction of Communication Networks for Distribution of TV and Radio Broadcasting Programs

While providing to communication operators the right to connect their telecommunication networks to the public-use communication network on the basis of contract for network connection, the Federal Law on communication specifies the duty of operators of the public-use communication network to render connection services to other communication operators according to the rules endorsed by the Government of the Russian Federation.

The rules regulate the procedure of connection and interaction of the TV and radio broadcasting communication networks, procedure of connection of TV and radio broadcasting communication networks and their interaction with a TV and radio broadcasting communication network of an operator of the radio broadcasting communication network being a major operator in a public-use communication network, as well as significant terms of connection of telecommunication networks and their interaction.

Connection of TV and radio broadcasting communication networks and their interaction is possible in the presence with the operators of contracts for distribution of TV and radio broadcasting programs with the same broadcasting organisation or his legal representative.

A major operator of a TV and radio broadcasting communication network must provide in similar circumstances equal terms of connection of TV and radio broadcasting communication networks and transfer of signals of TV and radio programs for communication operators rendering similar services on the same terms and of the same quality as for its own structural divisions and/or affiliated parties.

The rules are entered into force from March 1, 2007.

Decision of the Government of the Russian Federation No. 757 of December 13, 2006 on the Authority of the Ministry of Natural Resources of the Russian Federation in the Sphere of Water Relations

Pursuant to the entry into force from January 1, 2007 of the new Water Code of the Russian Federation, expands the authority of the Ministry of Natural Resources of the Russian Federation in the sphere of water relations.

From January 1, 2007, the Ministry of Natural Resources of Russia will endorse the procedure of use of water resources of water storages and the rules of technical operation and outfit of water storages, as well as the list of objects subject to the federal state control and enforcement of use and protection of water objects, since the state control is subdivided into the federal and the regional one.

The new Water Code of the Russian Federation envisages opportunities of handing over of individual authority of the Russian Federation in the sphere of water relations to the bodies of state power of the subjects of the Russian Federation. In this connection, the Ministry of Natural Resources of Russia is empowered with authority to define the content and forms of submitted reports of implementation by the bodies of state power of the subjects of the Russian Federation of the authority of the Russian Federation in the sphere of water relations and target forecasts handed over to them for implementation. The Ministry of Natural Resources of Russia may adopt methodology recommendations and instructions for the implementation of the handed over authority obligatory for execution by the subjects of the Russian Federation. In cases of inappropriate implementation by the bodies of state power of the subjects of the Russian Federation of the handed over authority, the Ministry of Natural Resources of Russia may intr oduce a proposal to the Government of the Russian Federation to withdraw it.

Besides, the Ministry of Natural Resources of Russia is empowered with authority to endorse the form of the warning of the demand to terminate the right of use of the water object. The mentioned warning will be put forward to the user of water resources in cases of inappropriate use of the water object or the failure to use it within specified time limits and precede the demand to terminate the right of use of the water object.

The Decision is entered into force from January 1, 2007.

Federal Law No. 229-FZ of December 15, 2006 on the Ratification of the Agreement between the Government of the Russian Federation and the Preparatory Commission for the Comprehensive Nuclear-Test-Ban Treaty Organization on the Measures Pertaining to Objects of the International Monitoring System Envisaged in the Comprehensive Nuclear-Test-Ban Treaty

The ratified Agreement creates legal basis for cooperation of the Russian Federation with the Preparatory Commission for the Comprehensive Nuclear-Test-Ban Treaty Organization (PC CNTBTO) pertaining to the creation, modernisation, certification and providing for temporary operation of the Russian part of the International Monitoring System created in accordance with the Comprehensive Nuclear-Test-Ban Treaty.

Federal Law No. 228-FZ of December 7, 2006 on the Ratification of the Protocol on the Amendments to the Agreement between the Government of the Russian Federation and the Government of the Estonian Republic on Cooperation in the Sphere of Pension Support of June 25, 1993

Ratifies the Protocol on the amendments to the Agreement between the Government of the Russian Federation and the Government of the Estonian Republic on cooperation in the sphere of pension support of June 25, 1993. The need to sign the protocol is stipulated by the refusal of the Estonian side to ratify the Agreement on cooperation in the sphere of pension support. The Protocol was signed by the parties on November 5, 2002 and amends the procedure of calculation of the pension, determination of the time limits for assigning the pension at the new place of residence, procedure of administrative and technical cooperation in the implementation of the Agreement and the period of validity of the Agreement.

According to the provisions of the Protocol, the amount of the pension for the citizens having resettled from the Russian Federation to Estonia and vice versa will be calculated according to the legislation of the state where they live on legal grounds. The actual wording of the Agreement contains the norm on the calculation of the pension proceeding from the pensioner earnings after resettlement, and if he is not working - proceeding form the average monthly earnings of the employee of a similar profession or qualification.

If the pension of the same kind is envisaged in the legislation of the state at the new place of residence, the paying out of the pension at the pervious place of residence will be stopped from the first of the month following the month of the resettlement. At the new place of residence of the pensioner, the pension will be assigned from the month following the month when the paying out of the pension was stopped at the previous place of residence.

If the pension of the appropriate type is not envisaged in the legislation of the state at the new place of residence of the pensioner, the paying out of the pension will be continued by the state the pensioner moved from. The pension will be paid out in the currency of the state where the pensioner is moving to.

It is supposed that the Agreement will be in effect for 3 years (at present, the period of validity of the Agreement is not restricted). If neither of the parties wishes to terminate it, the agreement is prolonged for 1 year more.

The ratification of the Protocol will permit to protect the interests of the citizens of the Russian Federation living in the Estonian Republic.

Federal Law No. 227-FZ of December 7, 2006 on the Ratification of the Agreement between the Russian Federation and the Republic of Belarus on Cooperation in the Sphere of Social Support

Ratifies the Treaty creating legal fundamentals to solve the problems in the sphere of state social support, obligatory (state) social insurance and obligatory insurance against industrial accidents and occupational diseases of citizens of the Russian Federation and the Republic of Belarus.

The Treaty defines the procedure of assigning and paying out of temporary disability and maternity allowances, allowances for the families with children, unemployment allowances, allowances for the cases of labour mutilation or occupational diseases, for the burying, as well as the labour old-age, disability, lost-breadwinner, length-of-service (in the Republic of Belarus) and social pensions.

Each side shall calculate and pay out the pensions in proportion to the periods of insured length of work after March 13, 1992 on the its territory. For the periods of insured length of service before March 13, 1992 on the territory of one of the sides, the pension is assigned and paid out by the side where the person lives when he applies for the pension.

Besides, the Treaty significantly reduces the time limits for assigning the pension to the persons having resettled or resettling to the territory of Russia from the territory of the Republic of Belarus to one month from the moment of termination of paying out of the pension in the Republic of Belarus. A similar procedure is applied for the pensioners resettling from Russia to the Republic of Belarus.

The Treaty adjusts collection of insurance contributions for obligatory pension insurance according to the legislation of the contracting party where the insured covered by the Treaty are employed.

Federal Law No. 226-FZ of December 7, 2006 on the Ratification of the Protocol between the Government of the Russian Federation and the Government of the Latvian Republic on the Prolongation of the Agreement between the Government of the Russian Federation and the Government of the Latvian Republic on the Regulation of the Process of Resettlement and Protection of Rights of the Resettled Population of June 2, 1993

The Agreement on the regulation of the process of resettlement and protection of rights of the resettled population of June 2, 1993 is prolonged for unlimited period of time. The Agreement has entered into force on February 27, 1995 and was intended for 5 years, however, it was prolonged until 2005.

The Agreement was signed to provide for a free resettlement of citizens from one state to the other and create a mechanism of protection of proprietary rights of the resettled population. The resettled population is exempted from the payment of duties, taxes and fees when crossing the border. They retain in full amount the right of possession, use and disposal of their property. The Russian side assumes obligation to assist in privatisation of the dwelling space from the state and municipal fund for the resettled population having received the permission for resettlement. The Latvian side grants to the resettled population the right to sell the occupied dwelling space, as well as the right to lease the dwelling space.

Prolongation of the Agreement also provides for the further work in the Latvian Republic of the representation of the Federal Migration Service of the Russian Federation.

Decision of the Government of the Russian Federation No. 772 of December 16, 2006 on the Federal Standards of Payment for the Dwelling Space and Communal Services for the Year 2007

In 2007, the federal standard of the limiting cost of provided housing and communal services per 1 square meter of the total dwelling space a month is fixed in the amount of Rbl 47.2, the federal standard of the cost of capital repair of the dwelling space per 1 square meter of the total dwelling space a month, in the amount of Rbl 3.6.

Decision of the Government of the Russian Federation No. 770 of December 15, 2006 on the Amendments to the Decision of the Government of the Russian Federation No. 55 of January 19, 1998

From February 1, 2007, prohibits retail sale of alcoholic products if the consumer container of the unit of the product does not have a warning of the hazard of excessive consumption of alcoholic products for the human health, as well as information on contraindications of its consumption, the content being endorsed by the Ministry of Public Health and Social Development of Russia. Earlier, the label must have carried a warning of the hazard of consumption of alcoholic products for the human health.

Decision of the Government of the Russian Federation No. 765 of December 14, 2006 on the Procedure to Grant Subsidies to Young Scientists for the Purchase of Dwelling Space in the Framework of the Measures of Housing Support to Individual Categories of Citizens of the Federal Targeted Program "Housing" for the Years 2002-2010

The subsidies are granted to young scientists aged not greater than 35 years (for candidates of sciences) or 45 years (for the doctors of sciences) as of the day of taking the decision to include in the list of participants of measures. The length of work in the scientific organisation in the position of a research fellow must be at least 5 years. The right for the subsidy is granted only once and is certified with a personal document - the state housing certificate.

Calculation of the amount of the subsidy is made proceeding from the amount of the total area of dwelling space specified for the young scientist and the average market cost of 1 square meter of the total dwelling space in the subject of the Russian Federation being the place of location of the scientific organisation where he works. The young scientist may use the subsidy exclusively in the subject of the Russian Federation where his scientific organisation is located in. However, if the place of location of the place of work of the young scientist is Moscow and St.Petersburg, it is permitted to purchase the dwelling space in the Moscow Province or the Leningrad Province respectively.

The Decision lists the documents submitted to the Russian Academy of Sciences for participation in the program and defines the further procedure to issue the certificate, conclude the bank account contract, pay for the purchased dwelling space.

Order of the Federal Service for Financial Markets No. 06-125/pz-n of November 2, 2006 on the Minimum Cost of Property of the Shared Investment Fund Making It Formed

Increases the minimum cost of the property of the shared investment fund making it formed.

For the open-type shared investment fund, the minimum cost of the property makes Rbl 10 million instead of the former Rbl 2.5 million, for the periodic-redemption shared investment fund - Rbl 15 million (earlier, Rbl 5 million), for the closed-type investment fund - Rbl 25 million (earlier, Rbl 2.5 million).

Information on the minimum cost of the property of the shared investment fund is indicated in the rules of trust control of the shared investment fund. The property of the shared investment fund belongs to the holders of investment shares as common shared property and is handed over for trust control to the management company.

The increase of the minimum cost of the property of the shared investment fund making it formed applies to the shared investment funds with the rules of trust control submitted for registration after the entry into force of the given Order.

Registered in the Ministry of Justice of the Russian Federation on December 15, 2006. Reg. No. 8603.

Order of the Federal Customs Service No. 1233 of November 28, 2006 on the Creation on the Territory of the Novosibirsk Province of the Customs Control Zone along the Customs Border of the Russian Federation with the Republic of Kazakhstan

Creates customs control zone on the territory of the Novosibirsk Province along the customs border with the Republic of Kazakhstan coinciding with the state border of the Russian Federation. The customs control zone includes a strip of land 5 km wide from the customs border line into the territory of the Russian Federation not including the territories of residential settlements.

If highways and railroads included in the customs control zones pass through residential settlements, the boundaries of the customs control zone are limited to the highway strip and alienation zone exclusively.

The customs control zone is outlined by the Siberian Customs Department.

Registered in the Ministry of Justice of the Russian Federation on December 15, 2006. Reg. No. 8599.

Order of the Federal Customs Service No. 1249 of November 29, 2006 on the Creation of the Customs Control Zone on the Territory of the Kurgan Province along the Customs Border of the Russian Federation with the Republic of Kazakhstan

To provide for the customs inspection of commodities and transport vehicles moved from the Russian Federation to Kazakhstan and back, as well as their storage, creates customs control zone on the territory of the Kurgan Province along the customs border of the Russian Federation with the Republic of Kazakhstan.

Defines the territorial borders of the new customs control zone. Specifies that the territories of residential settlements are not included in the customs control zone. If parts of highways and railroads included in the zone pass through residential settlements, the zone borders will be restricted to the highway strip and the alienation zone exclusively.

Registered in the Ministry of Justice of the Russian Federation on December 15, 2006. Reg. No. 8597.

Order of the Ministry of Internal Affairs of the Russian Federation No. 961 of November 23, 2006 on the Amendments to the Order of the Ministry of Internal Affairs of Russia No. 393 of October 23, 1995

The amendments introduced by the Decision of the Government of the Russian Federation of December 22, 2004 to the rules of registration and removal of citizens of the Russian Federation from records at the place of stay and place of residence in the Russian Federation specify that citizens having arrived for temporary stay in the dwelling space not being their place of residence for more than 90 days (earlier, 10 days) must apply for registration to the authorised persons upon expiry of this period (earlier, within 3 days from the day of arrival) (excluding the week-ends and holidays). The given Order of the Ministry of Internal Affairs of the Russian Federation introduces appropriate changes to the Instruction on the application of the above rules endorsed by the Order of the Ministry of Internal Affairs of Russia No. 393 of October 23, 1995.

Registered in the Ministry of Justice of the Russian Federation on December 14, 2006. Reg. No. 8593.

Order of the Ministry of Internal Affairs of the Russian Federation No. 1003 of December 7, 2006 on the Amendments to the Instruction on the Procedure to Drawn up and Hand out the Insert in the Birth Certificate Confirming the Presence of the Citizenship of the Russian Federation Endorsed by the Order of the Ministry of Internal Affairs of Russia No. 257 of April 18, 2003

According to the amendments to the Instruction, the insert to the certificate of birth confirming the presence of the citizenship of the Russian Federation with a child is issued to the parents, adoptive parents, trustees at the place of residence of the applicant or the place of birth of the child rather than the place of residence of the child as was specified before.

Registered in the Ministry of Justice of the Russian Federation on December 14, 2006. Reg. No. 8592.

Order of the Ministry of Finance of the Russian Federation No. 145n of November 13, 2006 on the Amendments to the Order of the Ministry of Finance of the Russian Federation No. 113n of December 8, 2003

Improves the typical form of the annual reports of insurance organisations No. 7-insurer "Report of the Placing of Insurance Reserves" submitted as an enforcement measure to the Federal Service of Insurance Enforcement and its territorial bodies.

According to the new wording of the form No. 7-insurer, the figures characterising insurance reserves must reflect in addition the reserve of unearned premium, including the reserve of unearned premium under the contracts of obligatory state insurance. Information on the bonds, stocks and immovable property in trust control must be indicated separately. The report will show in more detail such assets as promissory notes of non-bank organisations, mortgage certificates of participation, ingots of platinum and palladium, memorial coins of the Russian Federation of precious metals, loans of insurants under life insurance contracts.

Amendments are also introduced in the Instruction on the volume of the forms of reports of insurance organisations submitted as an enforcement measure, procedure of their drawing up and submission pertaining to the reporting form No. 7-insurer. When drawing up the report according to the new form No. 7-insurer for the year 2006, information as of the beginning of the reported year is not filled out.

The Order is entered into force beginning with the annual reports for the year 2006.

Registered in the Ministry of Justice of the Russian Federation on December 13, 2006. Reg. No. 8590.

Direction of the Central Bank of Russia No. 1761-U of December 13, 2006 on the Simultaneous Investigation of the Early Redemption of the Mortgage Housing Credits

Credit organisations shall submit to the territorial institutions of the Bank of Russia information on the early redemption of mortgage housing credits according to the form and procedure provided in the Direction. This information must be submitted to the Bank of Russia no later than April 25, 2007.

The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia.

Letter of the Central Bank of Russia No. 158-T of December 15, 2006 on the Operations with Credit Cards after Introduction of the Prohibition of the Bank of Russia to Attract in Deposits Monetary Resources of Natural Persons and Open Bank Accounts to Natural Persons in Compliance with Articles 47 and 48 of the Federal Law on the Insurance of Deposits of Natural Persons in the Banks of the Russian Federation

After introduction of the prohibition to attract in deposits monetary resources of natural persons and open bank accounts to them, the banks recognised as not complying with the requirements of participation in the deposit insurance system shall lose the right to issue credit cards, operations with which require opening bank accounts of natural persons in the bank issuing the card. The given restrictions do not apply to the issue of credit cards and operations with them when monetary resources are granted to the resident natural person in the currency of the Russian Federation without the use of the bank account in the bank having issued the card.

Federal Law No. 231-FZ of December 18, 2006 on the Entry into Force of Part 4 of the Civil Code of the Russian Federation

Part 4 of the Civil Code of the Russian Federation is entered into force from January 1, 2008.

Before the laws and other legal acts being in effect on the territory of the Russian Federation are brought in compliance with Part 4 of the Code, the laws and other legal acts of the Russian Federation, as well as the actual acts of the legislation of the USSR, shall apply inasmuch as they do not contradict Part 4 of the Code.

The entry into force of Part 4 of the Code containing a full codification of the legislative norms on intellectual property invalidates the Civil Code of the RSFSR of 1964, the patent law of the Russian Federation of 1992, the laws of the Russian Federation of 1992 on the trade marks, service marks and the names of the places of origin of commodities, on the legal protection of computer programs and databases, on the legal protection of layouts of integrated circuits, the laws of the Russian Federation of 1993 on the copyright and adjacent rights, on achievements in selection, as well as a number of other legislative acts. Also invalidated on the territory of the Russian Federation are the corporate regulation endorsed by the Decision of the Central Executive Committee and the Council of People's Commissars of the USSR of June 22, 1927 and the Fundamentals of Civil Legislation of the USSR and the Republics of 1991.

Part 4 of the Code shall apply to legal relations emerging after its entry into force. For the legal relations emerging before the entry into force of Part 4 of the Code, it applies to the rights and duties that emerge after its entry into force. The rights protected as of the moment of entry into force of Part 4 of the Civil Code of the Russian Federation shall be protected according to the rules of this part.

Necessary amendments are introduced in Parts 1, 2 and 3 of the Civil Code and some other legislative acts, in particular, the Family Code, Federal Laws on the banks and banking activities, on the agricultural cooperation, on joint-stock companies, on production cooperatives, on the limited-liability companies, on the state and municipal unitary enterprises and other.

The Federal Law is entered into force from the day of its official publication except for individual articles entering into force from January 1, 2008.

Direction of the Central Bank of Russia No. 1744-U of November 13, 2006 on the Procedure of Release of Exchange Coins for Numismatic Purposes to Resident Credit Organisations by the Bank of Russia

Exchange coins of non-precious metals are handed out in sets, each containing exchange coins of all nominal values of the same year of issue, of improved quality, which is characterised by the absence of scratches and other mechanical damage on the coin surface, and made using the proof and proof-like technologies providing for a glassy field on the facing and reverse sides of the coins. The Bank of Russia shall accept orders for numismatic sets of coins and hand them out to credit organisations according to the same procedure as the memorial and investment coins. However, the specification is drawn up using a different form provided in the Direction.

The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia.

Registered in the Ministry of Justice of the Russian Federation on December 14, 2006. Reg. No. 8594.

Order of the Ministry of Finance of the Russian Federation No. 162n of December 6, 2006 on the Endorsement of the Procedure of Outfitting of the Main Technological Equipment for Production of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products with Automatic Means of Measurement and Registration of the Concentration and Volume of Anhydrous Ethyl Alcohol in the Finished Product, the Volume of the Finished Product

Defines the requirements to the placement of the means of measurement on the main technological equipment, as well as regulates the procedure of coordination of the placement of the given means with the tax body. Equipment of organisations engaged in production of ethyl alcohol, alcoholic and alcohol-containing products is outfitted with automatic means of measurement and registration in the places providing for opportunities and correctness of measurements and registration of the figures, as well as the stopping of the feeding of the mentioned products in cases of failure of the means of measurement or switching over to the reserve means of measurement. The placement of the means of measurement are indicated by the organisation in the appropriate scheme of outfit drawn up by the organisation in two copies, one of which being left in the territorial tax body.

Before placing the means of measurement, the scheme must be endorsed by the head (deputy head) of the department of the Federal Tax Service of Russia in the subject of the Russian Federation at the place of location of the organisation or its separate division mentioned in the license. The decision is taken by the tax body within 10 days from the moment of submission of the scheme for endorsement.

Outfitting of equipment with the means of measurement in the presence of the decision of the tax body prohibiting the outfit according to the presented scheme is not permitted.

After being installed, the means of measurement are sealed by the official of the territorial tax body in the presence of the representative of the organisation.

Registered in the Ministry of Justice of the Russian Federation on December 13, 2006. Reg. No. 8589.

Direction of the Central Bank of Russia No. 1762-U of December 15, 2006 on the Amendments to the Instruction of the Bank of Russia No. 108-I of December 1, 2003 on the Organisation of Inspections of the Central Bank of the Russian Federation (Bank of Russia)

The checks of banks and their branches may be carried out by audit organisations at the order of the Board of Directors of the Bank of Russia. Organisation of the mentioned checks is vested in the Chief Inspection of the Bank of Russia.

Banks with multiple branches and participation of non-residents in the capital will be checked by the special inspections. The period of time of permitted prolongation of the complex or thematic check is increased from 25 to 35 days for the regional checks and to 45 days for the interregional checks.

The amendments specify the particulars of carrying out of bank checks involving the employees of the state corporation Deposit Insurance Agency, provide a new wording for the procedure of organisation and carrying out of checks of the Savings Bank of Russia.

The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia. The text of the Direction has been published in the Herald of the Bank of Russia No. 70 of December 20, 2006.

Federal Law No. 237-FZ of December 19, 2006 on the Amendments to Articles 50, 56 and 232 of the Budget Code of the Russian Federation and on Invalidation of Article 3 of the Federal Law on the Amendments to the Budget Code of the Russian Federation Pertaining to Regulation of the Inter-Budget Relations

According to the amendments to the Budget Code of the Russian Federation, receipts from the tax on extraction of mineral resources in the form of natural diamonds shall be transferred in full amount to the budgets of the subjects of the Russian Federation. The given amendments will permit to compensate for the shortfall in incomes to the budgets of three subjects of the Russian Federation - Republic of Sakha (Yakutia), the Perm Territory and the Arkhangelsk Province.

The Law also changes the rules of determination of the procedure of transfer of tax incomes from excise duty taxes for gasoline, diesel fuel, motor oils for diesel and carburettor (injection) engines. The given procedure will be defined in the federal law on the federal budget for the subsequent fiscal year. Before introduction of the mentioned amendment, the procedure of transfer will be specified by the Federal Law on the federal budget for the year 2004.

The Federal Law is entered into force from January 1, 2007.

Federal Law No. 236-FZ of December 19, 2006 on the Budget of the Pension Fund of the Russian Federation for the Year 2007

Endorses the budget of the Pension Fund of the Russian Federation for the year 2007 with incomes amounting to Rbl 1,845,094.0 million, Rbl 1,725,289.6 million out of them not forming the resources to finance the accumulated part of the labour pensions (including Rbl 88,245.9 million - resources of the federal budget to cover the deficit of the fund's budget), and expenses amounting to Rbl 1,727,799.9 million, Rbl 1,718,871.0 million out of them not forming the resources to finance the accumulated part of the labour pensions.

Apart from expenses for the pension support, part of resources envisaged in Article "Rendering Social Aid" is earmarked for the targeted social aid to non-working pensioners, gasification of their homes, as well as the paying out of material aid on the Victory Day and other holidays.

The Federal Law is entered into force from January 1, 2007.

Federal Law No. 235-FZ of December 19, 2006 on Insurance Tariff Rates for Obligatory Social Insurance against Industrial Accidents and Occupational Diseases for the Year 2007

In 2007, insurance contributions for the obligatory social insurance shall be paid out by the insurant according to the procedure and tariff rates specified in the Federal Law No. 179-FZ of December 22, 2005 on insurance tariff rates for obligatory social insurance against industrial accidents and occupational diseases for the year 2006.

Thus, 32 insurance tariff rates are preserved (from 0.2% to 8.5%) differentiated by the types of economic activities depending on the class of professional risk. The benefit in the payment of insurance contributions is also preserved. The mentioned benefit envisages that organisations of any organisational and legal forms pay insurance contributions for obligatory social insurance against industrial accidents and occupational diseases in the amount of 60% of the insurance tariff rates for the insured being group I, II and III invalids.

The Federal Law is entered into force from January 1, 2007.

Federal Law No. 234-FZ of December 19, 2006 on the Budget of the Social Insurance Fund of the Russian Federation for the Year 2007

Endorses the budget of the Social Insurance Fund of the Russian Federation for the year 2007 with incomes amounting to Rbl 258,806,047.5 thousand, with Rbl 169,264,828.5 thousand out of them for the obligatory social insurance, and expenses amounting to Rbl 287,493,479.5 thousand, with Rbl 199,603,929.6 thousand out of them for obligatory social insurance.

In 2007, financing is planed for additional expenses for the out-patient aid rendered to working citizens, medical aid to women during pregnancy and delivery, temporary disability allowances, insurance payments under obligatory social insurance against industrial accident and occupational diseases and other.

In 2007, the maximum amount of the temporary disability allowance (except for the temporary disability allowance because of industrial accident or occupational disease) and the maximum amount of the maternity allowance for the full calendar month may not be greater than Rbl 16,125 (in 2006, the figure was Rbl 15,000).

In 2007, the amount used to calculate the lumpsum insurance payment under obligatory social insurance against industrial accident and occupational diseases will make Rbl 46.9 thousand.

The maximum amount of the monthly insurance payment under obligatory social insurance against industrial accidents may not be greater than Rbl 36.0 thousand.

The Federal Law is entered into force from January 1, 2007.

Federal Law No. 230-FZ of December 18, 2006 "Civil Code of the Russian Federation. Part 4"

Part 4 of the Civil Code of the Russian Federation combines disseminated norms of the actual legislation on the copyright and allied rights, trade marks, legal protection of computer programs, norms of the patent law providing for a uniform legal regulation in the sphere of exclusive rights in the civil area. The Law is aimed at full codification of the legislative norms in the sphere of intellectual property.

The closing part of the Civil Code of the Russian Federation includes not only traditional but also new legal institutes in the sphere of intellectual property. In particular, for the first time the Russian legislation includes protection of exclusive right of the maker of the database for the content of such database. Also for the first time, the Law envisages protection of the exclusive allied right of the publishing party, i.e. the one of the citizen having made public for the first time the piece of literature, science or art that was not published in the copyright period and transferred, because of it, in the public domain or that was never covered by the copyright.

A novelty for the Russian legislation is also the right for the secret of production (know-how). The Law defines the signs of the secret of production, characterises the content of the exclusive right for it, envisages the particulars of the contract of alienation of the right for the secret of production and the appropriate license contract, as well as defines relations of the employer and the employee associated with the creation of the secret of production.

Part 4 of the Civil Code of the Russian Federation regulates in detail the legal regime of the corporate name of the legal entity. The grounds for the emerged exclusive right for the corporate name is the state registration of the legal entity it belongs to.

One more novelty is the right for the commercial brand which, in contrast to the corporate name personifying the legal entity, is intended for the personification of the enterprise (shop, restaurant, factory etc.) as a production unit. Commercial brands do not require registration and may be handed over to another person as the enterprise it is used to personify.

A new feature in the Russian legislation on intellectual property is the right to use the results of intellectual activities in the framework of a single technology. It implies the use of the multitude of exclusive rights for the results of intellectual activities created at the expense of or while attracting resources of the federal budget. Introduction of the right for technology is stipulated by the need to protect the interests of the state and developers in the cases of creation of technologies of the military, special and dual destination.

A number of norms of Part 4 of the Civil Code of the Russian Federation is dedicated to protection of copyright. The exclusive right for the result of creative activities emerges initially with its author and may be handed over by the author to another person, in particular, under a contract. It is envisaged that in case of creation of a service piece, the author is entitled for a reward from the employer even if the use of the piece was not started in the specified time limits. Levies do not apply to the exclusive right belonging to the author or executor. It is suggested that the publisher bears the duty to begin the use of the piece no later than the deadline specified in the licence contract. Violation of this duty implies an opportunity of a unilateral discontinuation of the contract at the initiative of the author without reimbursement to the publisher of incurred loses, as well as an opportunity to collect from the publisher the reward envisaged in the contract in full amount.

Great attention is paid to the characteristics and regulation of two main contracts providing for the turnover of rights for the objects of intellectual property - the contract of alienation of the exclusive right and the license contract providing the right of use of the result of intellectual property or the means of personification.

More stringent measures are envisaged for the "intellectual piracy". Violators of exclusive rights shall have their equipment and materials used to commit the crimes confiscated to be later destroyed at the expense of the violator. Enforced liquidation (termination of registration as entrepreneurs) may apply to the violators (organisations and entrepreneurs).

Federal Law No. 232-FZ of December 18, 2006 on the Amendments to the City Planning Code of the Russian Federation and Individual Legislative Acts of the Russian Federation

The amendments remove administrative barriers to increase the volumes of housing construction, as well as to improve the mechanisms of economic use of land plots for housing construction.

It is envisaged to hand over the authority in the sphere of control of observation by the bodies of local government of the legislation on the city planning activities from the Russian Federation to the bodies of state power of the subjects of the Russian Federation.

The Law refines the cases of the state construction enforcement. The state construction enforcement applies in construction, reconstruction and capital repair of objects only if the design documentation of such objects is subject to the state expert evaluation or is a typical design documentation or a modification thereof.

The list of specially hazardous, technically complicated and unique objects is reduced as compared to the one specified in the Decision of the Government of the Russian Federation No. 54 of February 1, 2006.

A number of changes are associated with the changes in the land legislation pertaining to opportunities of conclusion of contracts for development of built-up territories for the purpose of housing construction on such territories. The contract is concluded by the body of local government with the winner of the open auction. Individual changes are aimed at providing free land plots for housing construction, as well as providing for a public procedure of granting of land plots for construction.

Amendments are also introduced in the Civil Code of the Russian Federation, Code of Internal Water Transport of the Russian Federation, Code of Administrative Violations of the Russian Federation, the Housing Code of the Russian Federation, the Labour Code of the Russian Federation, the laws on the mortgage, veterinary, protection of population and territories against emergency situations of natural and technical nature, on the fire safety, on architectural activities, on the ecological expert evaluation, on the highway traffic safety and a number of other.

The Federal Law is entered into force from January 1, 2007 with exceptions where other time limits are envisaged for the entry into force.

Decision of the Government of the Russian Federation No. 775 of December 18, 2006 on the Amendments to the Rules of Obligatory Insurance of Civil Liabilities of Owners of Transport Vehicles Endorsed by the Decision of the Government of the Russian Federation No. 263 of May 7, 2003

The rules of obligatory insurance are being brought in compliance with the Decision of the Supreme Court of the Russian Federation No. &GKPI06-529 of July 10, 2006. The mentioned Decision invalidated individual provisions of the rules. The Decision was stipulated by the controversies between the rules and the Federal Law on obligatory insurance of civil liabilities of owners of transport vehicles. Thus, according to Item 70 of the rules, the insurer must draw up within 15 days from the day of receiving of the necessary documents an act of the insured case used to make the insurance payment to the victim or send a written notification of the full or partial refusal to pay indicating the reason of the refusal.

The Federal Law specifies other (reduced) time limits for making the insurance payment, namely, the insurer examines the application for the insurance payment within 15 days from the day of receiving of the necessary documents without indication that these must be the working days. As to the deadline to make the insurance payment, the indication in the rules of its payment within 3 working days from the day of taking the decision is not in compliance with Item 2 of Article 13 of the Federal Law, since it actually increased the deadline for making the insurance payment specified legislatively (15 days) to 18 working days.

The Decision is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 766 of December 14, 2006 on the Licensing of Activities in the Sphere of Handling of Waste of Ferrous and Non-Ferrous Metals

Defines a new procedure of licensing of storage, processing and sale of waste of ferrous and non-ferrous metals carried out by legal entities and independent entrepreneurs. The procedure does not apply to the sale of waste of ferrous and non-ferrous metals generated with legal entities and independent entrepreneurs in the course of own production.

As before, the licensing of the mentioned activities is vested in the bodies of executive power of the subjects of the Russian Federation. The licensing requirements and terms for the storage, processing and sale of waste of ferrous and non-ferrous metals do not contain the requirements to the license holder to provide for control of radiation safety and explosive properties of the waste of metal and to have a copy of the license on each object of the license holder indicating the place of location of the given object.

The Decision refines the list of documents submitted to the licensing body. The new procedure does not contain an indication of the deadlines for the licensing body to take the decision to grant or refuse to grant the license. As before, the license is granted for 5 years with the right to prolong it. Introduction of the Summary Register of Licenses is vested in the Federal Agency of the Industry (earlier, the function was vested in the licensing body).

The Decision specifies the list of major violations of the license requirements and terms implying a liability specified in the legislation of the Russian Federation. The procedure of control over observation of license requirements and terms by the license holder is not specified as before.

Decisions of the Government of the Russian Federation having regulated earlier the procedure of licensing of storage, processing and sale of waste of ferrous and non-ferrous metals are invalidated.

Order of the Federal Tax Service No. SAE-3-19/824@ of December 1, 2006 on the Endorsement of the Procedure to Send to the Bank the Decision of the Tax Body to Suspend Operations on the Accounts of the Taxpayer (Payer of Fees) or the Tax Agent in the Bank and the Decision to Revoke the Suspension of Operations on the Accounts of the Taxpayer (Payer of Fees) or the Tax Agent in the Bank on Paper

From January 1, 2007, enters into force the amendments to the Tax Code of the Russian Federation refining the procedure of suspension of operations on the bank accounts of organisations and independent entrepreneurs to provide for the execution of the decision to collect the tax or fee.

In particular, the decision to suspend operations on the accounts of the taxpayer (payer of fees) or the tax agent must be handed over by the tax body to the bank on paper or in the electronic from, and the decision to revoke the suspension of operations on the accounts in the bank is handed in to the bank representative against his signature or is sent to the bank in the electronic from. Suspension of operations on the accounts shall take effect from the moment of receiving of the appropriate decision and remains in force until this decision is revoked.

According to the endorsed procedure, if it is impossible to send the mentioned decisions to the bank in the electronic from, they are sent by registered mail with a notification of acceptance or handed in by the tax body to the bank representative against his signature.

The moment of receiving of the decision of the tax body to suspend operations on the accounts in the bank is the date and time indicated in the notification of acceptance (if the decision is sent by registered mail) or the date and time indicated in the note of adoption of the decision (if the decision is handed in against the signature).

The Order is entered into force from January 1, 2007.

Registered in the Ministry of Justice of the Russian Federation on December 19, 2006. Reg. No. 8632.

Direction of the Central Bank of Russia No. 1747-U of November 24, 2006 on the Amendments to the Direction of the Bank of Russia No. 1376-U of January 16, 2004 on the List, Forms and Procedure of Drawing up and Submission of the Forms of Reports of Credit Organisations to the Central Bank of the Russian Federation

The main changes pertain to the changes in the currency legislation of the Russian Federation entered into force from January 1, 2007, changes to the algorithms of generation of reported figures and refining of the procedure of drawing up of a number of reporting forms by credit organisations.

Thus, invalidated are reporting forms 0409310 "Report of the Card Index to the Off-Balance Account 90902 "Outstanding Payment Documents", 0409667 "Report of Transfer and Return of Reserved Amounts" and their filling procedures. New wordings are provided for the reporting forms 0409302 "Information on Credits and Debts under Credits Handed out to Borrowers of Various Regions" (quarterly), 0409652 "Operative Report of the Flow of Resources in Foreign Currencies on Transit Currency Accounts of Residents" (daily), 0409664 "Report of Currency Operations on the Bank Accounts, Accounts of Deposits of Clients in the Authorised Banks" (monthly), 0409802 "Consolidated Balance Report" (quarterly, annual), 0409902 "Report of the Residues on the Accounts of Incomes Distributed among the Levels of the Budget System of the Russian Federation and Resources of the Federal Budget" (decade), 0409906 "Report of the Number of Accounts of Resources of Budgets of All Levels of the Budget System of the Russian Federation and Resourc es from Entrepreneurial and Other Profitable Activities" (annual) and 0409907 "Report of the Residues on the Accounts of Resources of Budgets of All Levels of the Budget System of the Russian Federation and Resources from Entrepreneurial and Other Profitable Activities" (annual).

Amendments are also introduced in 8 other forms of reports (0409115, 0409135, 0409354, 0409405, 0409601, 0409803, 0409805, 0409904), 29 their filling procedures.

The Direction is entered into force and applies to the drawing up and submission of reporting forms by credit organisations from January 1, 2007 except for the form 0409302 "Information on Credits and Debts under Credits Handed out to Borrowers of Various Regions" which is drawn up and submitted from April 1, 2007.

Registered in the Ministry of Justice of the Russian Federation on December 18, 2006. Reg. No. 8630.

Order of the Federal Service for Financial Markets No. 06-67/pz-n of June 22, 2006 on the Endorsement of the Regulation on Submission of Information on Committed Transactions

Specifies the requirements to brokers, dealers, managers, joint-stock investment funds, as well as the management companies of investment funds, shared investment funds and non-state pension funds, on submission of information on the purchase-and-sale transactions (except for the repo transactions) committed by them in other than the tenders of trade organisers (ex-pit transactions), as well as to stock exchanges on the procedure of obtaining of information on ex-pit transactions and the keeping of the register of ex-pit transactions.

Defines the terms of the ex-pit transaction obligatory for reporting: the subject of the transaction must be securities included in the quotation list of at least one stock exchange; execution of obligations under the transaction must envisage a transfer of the proprietary right for the securities.

Endorses the composition of information on the ex-pit transaction that must be submitted to any one stock exchange.

Specifies the deadlines for submission of the mentioned information: no later than 15 minutes after the moment of committing of the ex-pit transaction if the transaction is committed in the period beginning from one hour preceding the beginning of the tenders of the current trade day till 18 hours of the current trade day; no later than one hour ahead of the beginning of the tenders if the ex-pit transaction is concluded in the period from 18 hours of the previous trade day till the hour preceding the beginning of the tenders. The mentioned deadlines shall apply from July 1, 2007. Before this date, information on the transactions committed in other than the tenders of trade organisers must be submitted to the stock exchange no later than 18 hours of the following working day after the day of conclusion of the mentioned transaction.

Introduces the right of the stock exchange to specify independently the procedure of submission of information on ex-pit transactions. Obtained information shall be registered by the stock exchange in the register of ex-pit transactions and shall send, at the demand of the persons having provided it, to them an excerpt from the register of ex-pit transactions with information on the mentioned transaction indicating the registration number assigned to it.

Registered in the Ministry of Justice of the Russian Federation on December 18, 2006. Reg. No. 8620.

Order of the Ministry of Justice of the Russian Federation No. 356 of December 8, 2006 on the Endorsement of the Instruction on the Registration of Personal Money and Other Values Owned by the Convicts, Suspects and the Accused of the Corrective Institutions and Investigation Isolation Wards of the Federal Service of Execution of Punishments

According to the available rules of detention of convicts, suspects and the accused in corrective institutions and investigation isolation wards, the money and other values owned by the mentioned categories of citizens are handed in by them on the voluntary basis to the administration of the institution for saving. The monetary resources are entered on the personal accounts of the convicts (suspects, accused). The given accounts are also used to transfer the money earned in the institution, received by transfer or through the bank, transferred to the cash department of the institution on the personal account of the convict by other persons.

The endorsed Instruction defines the procedure of entry of the personal money of the convict (suspect, accused) on the personal account, its transfer and writing off, rules of registration and storage of personal values (precious metals, stones and items of them, watches, securities, foreign currencies), procedure of control of the flow of personal money and values.

Getting personal money from the cash department of the institution for the convicts (suspects, accused) is permitted only in case of his liberation of transfer to a colony on less stringent terms of detention. The handing out of the values to owners is permitted at their liberation or change of the measure of restraint.

Registered in the Ministry of Justice of the Russian Federation on December 18, 2006. Reg. No. 8610.

Decision of the Constitutional Court of the Russian Federation No. 10-P of December 15, 2006 on the Case of Constitutionality of Provisions of Parts 4, 5 and 6 of Article 215.1 of the Budget Code of the Russian Federation

The Constitutional Court of the Russian Federation recognised that individual provisions of Article 215.1 of the Budget Code of the Russian Federation specifying that cash servicing of execution of the budgets of the subjects of the Russian Federation is vested in the Federal Treasury comply with the Constitution of the Russian Federation. The Decision was stipulated by the request of the Government of Moscow stating that the challenged norms restrict the right of the subject of the Russian Federation to execute independently its budget, since an integral part of the budget authority of the subjects of the Russian Federation, namely, independent cash servicing of execution of their budgets is handed over to the federal body of executive power.

The court explained that with the presence of the federal state where the budgets of appropriate levels, while being independent, form a single budget system, special significance is attached to issues of coordination of activities of the bodies of public power involved in the budget process and interaction between them. The uniform financial, credit and monetary policy carried out in the Russian Federation on the basis of uniform federal standards of financial activities introduced by the federal bodies of executive power does not exclude a joint participation of the federal bodies of executive power and the bodies of executive power of the subjects of the Russian Federation in individual procedures of the budget process, including the stage of execution of the budget of the subject of the Russian Federation. The federal legislator having granted to the Federal Treasury the authority of cash services for the execution of the budgets of all levels of the budget system of the Russian Federation took account of the need to enhance the reliability of management of public finances and transparency of the budget process. Such variant of legal regulation permits to ensure comparability of the figures of execution of the budgets of all levels of the budget system of the Russian Federation, have operative information of the condition of public finances for the whole of the country in any moment of time, which is necessary for the macroeconomic forecasts and decision taking to render financial aid in necessary cases to the regional budgets, and does not imply that the Federal Treasury may abuse the authority assigned to the bodies of executive power of the subjects of the Russian Federation in compliance with the Constitution of the Russian Federation, namely, to dispose of the resources of the budget of the subject of the Russian Federation, determine directions of their use and authorising the payments from the single budget account.

Federal Law No. 238-FZ of December 19, 2006 on the Federal Budget for the Year 2007

The Federal Law is adopted to generate and spend the fund of monetary resources intended for the financial support of the tasks and functions of the state in 2007.

The federal budget for the year 2007 is endorsed with expenses in the amount of Rbl 5,463,479,900.0 thousand and incomes amounting to Rbl 6,965,317,200.0 thousand proceeding from the forecasted volume of the gross domestic product in the amount of Rbl 31,220 billion and the level of inflation (consumer prices) of 6.5%-8.0%. Both expenses and incomes of the federal budget for the year 2007 are envisaged in the amount exceeding appropriate figures of the federal budget of 2006, with the planned level of inflation being lower. It is envisaged to create in 2007 a Compensation Fund in the amount of Rbl 153,130,234.1 thousand, Federal Fund of Support of the Subjects of the Russian Federation in the amount of Rbl 260,418,336.2 thousand.

The federal budget of 2007 preserves the trends of the budget policy of the recent years and continuity as compared to the budget of the current year. The draft budget bears many new provisions and implies GDP growth of 7% on the whole.

The budget envisages an increased financing in section "National Economy". In 2007, the new federal targeted program will be financed - "Development of the Nuclear Power Supply Complex of Russia for the Years 2007-2010 and Until 2015" in the amount of Rbl 18 billion. It is envisaged to finance the state program "Creation in the Russian Federation of Techno Parks in the Hi-Tech Sphere" providing for an accelerated development of hi-tech sectors of economy and turning them into one of the main motive forces of the economic growth of the country.

Budget projects of 2007 are aimed at the implementation of strategic goals and priorities of the socio-economic development of Russia defined in the Message of the President of the Russian Federation to the Federal Assembly of the Russian Federation and in the Budget Message of the President of the Russian Federation on the budget policy in 2007. The Federal Law, in particular, envisages increased expenses for the implementation of national projects, improvement of the democratic situation in the Russian Federation and other measures of socio-economic nature.

The Federal Law is entered into force from January 1, 2007.

Decision of the Government of the Russian Federation No. 779 of December 20, 2006 on the Amendments to the Decision of the Government of the Russian Federation No. 828 of July 8, 1997

The introduced amendments pertain, first and foremost, to the transfer of authority to issue and replace the passports of the Russian Federation, as well control over observation of the Regulation on the passport of the citizen of the Russian Federation, to the territorial bodies of the Federal Migration Service. Earlier, the mentioned functions were vested in the bodies of internal affairs. The entry of information and notes in the passport of the citizen of the Russian Federation is also vested in the territorial bodies of the Federal Migration Service.

The issue and replacement of passports will be arranged not only at the place of residence of the citizen, but also at the place of stay or the place where the citizen applies according to the procedure specified by the Ministry of Internal Affairs of the Russian Federation.

The amendments also pertain to the design of the blank passports to introduce additional security measures. The blank passport will be stitched along the whole length with a dual-colour thread glowing in ultraviolet light. Internal pages of the blank passport will contain watermarks depicting letters RF. Some pages will contain protective metallic thread changing the colour depending on the viewing angle. Location on the page and the method of printing of page numbers will also change - they will be entered by laser perforation. The third page intended for entry of personal information of the citizen of the Russian Federation will be laminated with a film containing a holographic image to protect personal information.

The sixteenth and seventeenth pages of the blank passport indented for information on children of the passport holder must contain the signature of the official having issued the passport and the seal of the territorial body of the Federal Migration Service.

The new passports of the citizen of the Russian Federation will be issued from March 1, 2007. The old passports are valid until the age when the passports must be replaced: 20 and 45 years.

Blank passports made before the entry into force of the given Decision will be used to draw up the passports together with the new ones before they are used up, however, no later than January 1, 2008.

Decision of the Government of the Russian Federation No. 776 of December 20, 2006 on the Amendments to Item 4 of the Decision of the Government of the Russian Federation No. 732 of December 5, 2005

Decision of the Government of the Russian Federation No. 732 of December 5, 2005 specified the volumes of import to the Russian Federation of poultry meat in 2006-2009. The specified volumes are used to issue licenses for the import of poultry to participants of foreign trade activities in the particular year.

In the beginning of 2006, because of the danger of epidemics of bird flue and the drop of demand for the poultry products, the Ministry of Agriculture of the Russian Federation pleaded organisations importing poultry meat to reduce the volume of imported products by one third to avoid overfilling of the Russian market with dumping products and protect the Russian poultry producers. However, importer having volunteered to reduce the import of poultry meat appeared to be in an unfavourable position as compared to other importers of the mentioned products, since the quota in the new year is proportional to the volume of poultry meat imported by the importer organisation in the expired year.

The Decision is taken to calculate the quotas for the import in 2007 to the Russian Federation proceeding from the volumes in 2005 rather than 2006. Participants of foreign trade activities that did not import poultry meat in 2005 have the quotas calculated proceeding from the volumes imported by them in 2006.

The Decision is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 774 of December 18, 2006 on the Amendments to the Decisions of the Government of the Russian Federation No. 873 of December 31, 2005 and No. 253 of April 28, 2006

From July 1, 2006, the main technological equipment for production of ethyl alcohol, alcoholic and alcohol-containing products must be outfitted with technical means of registration and transfer of information on the volume of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products to the Joint State Automatic Information System.

The given technical means will have installed the software of the Joint State Automatic Information System of registration of the volume of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products which form its integral element and include the means of protection of information preventing its incorrect reading and faking.

The amendments specify that for organisations importing ethyl alcohol and alcohol-containing products, as well as organisations importing alcoholic products, the procedure of providing the software and its installation in the technical means is endorsed by the Federal Customs Service of Russia in coordination with the Federal Security Service of Russia, Ministry of Agriculture of Russia and the Federal Tax Service of Russia. Earlier, the mentioned authority was vested in the Ministry of Economic Development of Russia, and participation of the Federal Tax Service of Russia in coordination of the procedure was not envisaged.

Decision of the Government of the Russian Federation No. 767 of December 14, 2006 on the Amendments to and Invalidation of Some of the Acts of the Government of the Russian Federation on the Issues of Licensing of Individual Types of Activities

The amendments introduced in the decisions of the Government of the Russian Federation on the issues of licensing of individual types of activities are stipulated by the significant reduction of the licensed types of activities and the changing of the procedure of obtaining and revocation of licenses.

In particular, the licensing is stopped for the public demonstration of audio and video pieces in cinema halls, labelling of products with the sign of compliance with the state standards, activities of making, use, storage and destruction of seals and letterheads depicting the state emblem of the Russian Federation, servicing of air traffic in civil aviation, production of elite seeds, assessment activities, production of tobacco items, industrial fishing, activities of certification centres of the electronic digital signature, activities of purchase, supplies, processing, storage and sale of agricultural products, raw materials and foodstuffs for the state needs, veterinary activities, activities of pawnshops, pedigree animal breeding and some other types of activities.

Suspension of the license is vested in the licensing body if the license holder is called to account for administrative violations in the form of suspension of activities. The license is revoked by the court if the license holder fails to eliminate the violation of the license requirements and terms having caused the administrative suspension of activities.

Direction of the Central Bank of Russia No. 1757-U of December 11, 2006 on the Amendments to the Regulation of the Bank of Russia No. 205-P of December 5, 2002 on the Rules of Accounting Work in Credit Organisations Located on the Territory of the Russian Federation

Decision of the Board of Directors of the Bank of Russia amended the appendix to the Regulation of the Bank of Russia No. 205-P of December 5, 2002 on the rules of accounting work in credit organisations located on the territory of the Russian Federation.

The changes occurred in the structure of the Chart of Accounts, characteristics of some accounts, as well as the procedure of registration of fixed assets, non-material assets, material reserves.

As a result of introduced amendments, some accounts are excluded. Thus, several balance accounts are excluded from section "Capital and Funds": 103 "Registered Capital of Credit Organisations Created in the Form of a Joint-Stock Company Generated at the Expense of Preference Stocks", 104 "Registered Capital of Credit Organisations Created in the Form of a Limited- (Additional) Liability Company"; in section "Operations with Clients" the following are excluded: 40113 "Resources of the Federal Budget of the Previous Year Allocated to State Organisations", 40114 "Resources of the Federal Budget of the Previous Year Allocated to Non-State Organisations", 40309 "Resources of the Russian Federal Property Fund".

Meanwhile, the Chart of Accounts is extended to include new types of accounts, for example, section "Capital and Funds" includes accounts 10207 "Registered Capital of Credit Organisations Created in the Form of a Joint-Stock Company", 10208 "Registered Capital of Credit Organisations Created in the Form of a Limited- (Additional) Liability Company".

A new wording is provided to Appendix 10 "Procedure of Recording of Fixed Assets, Non-Material Assets, Material Reserves".

The Direction specifies that the balance report as of July 1, 2007 must not have residues on accounts excluded from the Chart of Accounts.

The Direction is entered into force from January 1, 2007.

Registered in the Ministry of Justice of the Russian Federation on December 19, 2006. Reg. No. 8637.

Order of the Federal Tax Service No. SAE-3-19/825@ of December 1, 2006 on the Endorsement of the Form of the Demand to Pay the Tax, Fee, Penalty, Fine, Document of Revealed Arrears with the Taxpayer (Payer of Fees) or Tax Agent, As Well As the Documents Used by the Tax Bodies When Applying Provisional Measures and the Measures of Enforced Collection of Debts in Obligatory Payments to the Budget System of the Russian Federation

The present document is adopted in pursuance of the Tax Code of the Russian Federation. Thus, the Order endorses the following forms of documents: demand to pay the tax, fee, penalty, fine; document of revealed arrears with the taxpayer (payer of fees) or tax agent; decision to suspend operations on the accounts of the taxpayer (payer of fees) or tax agent in the bank, as well as to revoke the suspension of operations on the accounts of the taxpayer (payer of fees) or tax agent in the bank.

The endorsement of the new forms of documents invalidates the Order of the Ministry of Taxation of the Russian Federation No. BG-3-29/465 of August 29, 2002 adopted to improve the work of the tax bodies pertaining to application of enforced collection of the tax debts.

The Order is entered into force from January 1, 2007.

Registered in the Ministry of Justice of the Russian Federation on December 19, 2006. Reg. No. 8633.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 798 of November 24, 2006 on the Endorsement of the Qualification Requirements to Professional Knowledge and Skills Necessary for Execution of Official Duties in Positions of the Federal State Civil Service in the Ministry of Public Health and Social Development of the Russian Federation

The document is intended to provide for the necessary professional level of federal state civil servants, uniform qualification requirements for the positions of the federal state civil service.

Thus, the Order endorses qualification requirements to the professional knowledge and skills necessary for execution of official duties in positions of the federal state civil service in the Ministry of Public Health and Social Development of Russia. The following categories are defined: "heads" of the higher and main group of positions; "assistants (advisors)" of the higher group of positions; "specialists" of the main, leading and senior group of positions; "supporting specialists" of the leading, senior and junior groups of positions. The mentioned category of civil servants must have knowledge of the Constitution of the Russian Federation, federal laws, other normative legal acts in the sphere of reference of the Ministry of Public Health and Social Development of Russia.

Registered in the Ministry of Justice of the Russian Federation on December 18, 2006. Reg. No. 8617.

Order of the Federal Customs Service No. 1195 of November 21, 2006 on the Amendments to the Order of the Federal Customs Service of Russia No. 7 of January 12, 2005

Pursuant to the Decree of the President of the Russian Federation No. 473 of May 11, 2006, the Federal Customs Service of Russia is handed over from the Ministry of Economic Development directly to the Government of the Russian Federation. Besides, the Federal Customs Service of Russia is empowered with authority of working out of the state policy and normative and legal regulation in the customs sphere.

Appropriate amendments are introduced in the General Regulation on the regional customs department and the General Regulation on the customs station endorsed by the Order of the Federal Customs Service of Russia No. 7 of January 12, 2005.

Thus, the regions covered by the regional customs departments and customs stations are defined by the Federal Customs Service of Russia independently rather than in coordination with the Ministry of Economic Development of Russia as was envisaged before.

The Order specifies in detail the authority of the regional customs departments and customs stations pertaining to protection of information comprising the state secret. The following are included: providing for protection of information comprising the state secret, creation of conditions providing for protection of the mentioned information, control of efficiency of protection of information comprising the state secrete (in the regional customs departments and subordinate customs bodies or customs posts respectively); implementation of measures of restriction of rights of citizens and providing social guarantees to persons who have or had access to information comprising the state secret, taking measures to provide for protection of information comprising the state secret and their media in cases of change of authority, liquidation (of regional customs departments or customs stations respectively) or termination of work with the mentioned information.

The Order changes the procedure of assigning of the chief of the regional customs department and the chief of the customs office. Assigning to (dismissal from) the position is vested directly in the head of the Federal Customs Service of Russia (earlier, the Minister of Economic Development and Trade of the Russian Federation at his presentation).

The chief of the regional customs department and the chief of the customs station bears additional responsibility for organisation of protection of information comprising the state secret and for the failure to observe the introduced restrictions on disclosing of the given information.

Registered in the Ministry of Justice of the Russian Federation on December 18, 2006. Reg. No. 8616.

Order of the Ministry of Justice of the Russian Federation No. 352 of December 6, 2006 on the Amendments to the Order of the Ministry of Justice of the Russian Federation No. 226 of September 18, 2003

An excerpt from the Joint State Register of Rights for Immovable Property and Transactions with It must contain the description of the object of immovable property, registered rights for it, as well as restrictions (encumbrances) of rights, information on the claims and claims rights declared in court for the given object of immovable property as of the moment of issue of the excerpt.

In the presence of the registered lease contracts for the object of immovable property in the Register and the mortgage for the lessee rights under such contract, information of it is reflected additionally in column "Restrictions (Encumbrances) of Rights" of the excerpt of the registered rights for the given object of immovable property. The words "Mortgage of the Lease Right" are included in particular, the date and number of the state registration, the period for which it is specified, information on the person enjoying this right.

Registered in the Ministry of Justice of the Russian Federation on December 18, 2006. Reg. No. 8605.

Regulation of the Ministry of Finance of the Russian Federation and the Central Bank of Russia Nos. 149n, 296-P of November 24, 2006 on the Procedure for Closing Operations on the Accounts of the Federal Budget of 2006 Opened in the Divisions of the Payment Network of the Bank of Russia and Credit Organisations (Branches)

In view of the end of the fiscal year, accounts used for the execution of the federal budget of 2006 must be closed at 24 hours on December 31.

The Federal Law on the federal budget for the year 2006 specifies that the first five working days of 2007 are an additional period of termination of operations of distribution among the territorial bodies of the Federal Treasury of receipts of 2006 among the levels of the budget system of the Russian Federation and their transfer to the budgets while recording the mentioned operations in the reports of execution of the budgets for the year 2006.

The Regulation includes the procedure of termination of operations on the accounts of the federal budget of 2006 opened in the divisions of the payment network of the Bank of Russia and credit organisations (branches) covering the period from December 28, 2006 to the sixth working day of 2007.

The Regulation defines the sequence of termination of operations on the balance accounts of incomes distributed by the bodies of the Federal Treasury among the levels of the budget system of the Russian Federation, accounts of resources of the federal budget in the currency of the Russian Federation and accounts of resources of the federal budget in foreign currencies.

The accounts must be closed no later than the sixth working day of 2007.

The Regulation also closes operations on the accounts of the federal budget of 2006 opened in the field institutions of the Bank of Russia.

Registered in the Ministry of Justice of the Russian Federation on December 15, 2006. Reg. No. 8595.

Federal Law No. 239-FZ of December 21, 2006 on the Amendments to Article 7 of the Law of the Russian Federation on the Pension Support for Persons Having Undergone Military Service, Service in the Bodies of Internal Affairs, State Fire Service, Bodies of Control of Circulation of Narcotic Drugs and Psychotropic Substances, Institutions and Bodies of the Criminal Execution System and Their Families and Article 3 of the Federal Law on the State Pension Support in the Russian Federation

The amendments grant the right for two pensions simultaneously to all widows of servicemen and employees of the law enforcement bodies whose death occurred because of execution of service duties that reached pension age and did not marry again.

Federal Law No. 233-FZ of December 18, 2006 on the Amendments to the Federal Law on the Budget Classification of the Russian Federation

The amendments refine the structure of classification of incomes, functional classification of expenses of the budgets of the Russian Federation, classification of sources of financing of the deficits of budgets, as well as the list of administrators of resources of the federal budget.

The need to adopt the given refinements is associated with the changes in the execution of the budgets of 2006, the structure of classification of incomes of the budgets of the Russian Federation, functional and economic classification of expenses of the budgets of the Russian Federation, classification of the sources of financing of the deficits of the budgets of the Russian Federation, as well as the structure of appendices pertaining to administrators of receipts in the budgets of the Russian Federation and chief administrators of resources of the federal budget - administrators of sources of financing of the deficit of the federal budget.

To bring the classification of incomes of the budgets of the Russian Federation in compliance with the provisions of the Budget Code of the Russian Federation and the Federal Law on the federal budget for the year 2007 specifying the normatives of distribution of the main types of receipts among the budgets of the budget system of the Russian Federation, group "000 1 00 00000 00 0000 000 Incomes" of the classification of incomes of the budgets of the Russian Federation is extended to include individual codes of the budget classification for: incomes from operations with products needing special storage conditions; resources paid out by importers to the customs bodies for excise duty stamps and other incomes.

Appropriate changes are introduced in the classification of incomes for the deposits of natural diamonds pursuant to the handing over to the budgets of the subjects of the Russian Federation of the federal part of the tax on extraction of mineral resources pertaining to natural diamonds, lumpsum payments for the use of subsoil resources in certain cases specified in the licenses (bonuses) for the cases of use of subsoil resources on the territory of the Russian Federation. The incomes part envisages payment for the state expert evaluation of the mineral reserves, geological, economic and ecological information on the parts of subsoil resources granted for use to be transferred on the federal and regional levels.

Pursuant to the Federal Law on the general principles of organisation of local government in the Russian Federation, the Law refines the meaning of the element code "03" of the classification of incomes of the budgets of the Russian Federation corresponding to the budgets of intracity municipal formations of cities of federal significance of Moscow and St.Petersburg.

To improve transparency of financial flows pertaining to received and transferred interbudget transfers, the types of incomes of group "000 2 00 00000 00 0000 000 Receipts from Gratuitous Sources" are being brought in compliance with the types of expenses.

Expired federal targeted programs (subprograms) are excluded, with the list of targeted items of expenses being extended to include new programs (subprograms). To monitor implementation of the national projects, targeted items are introduced - 104 00 00 "Federal Targeted Program "Housing" (Stage 2)", 106 00 00 "Construction of Federal Centres of High Medical Technologies", 107 00 00 "Construction of Modern Perinatal Centres".

A special targeted item is introduced to provide for the uniformity of registration of implementation of the targeted municipal programs.

To provide for control of the use of resources handed over in the from of subsidies and subventions from the federal budget to other budgets of the budget system, there are special types of expenses to register handed over resources, as well as to make payments at the expense of the mentioned resources.

The Federal Law is entered into force from the day of publication and covers legal relations emerging in the course of drawing up and execution of budgets of all levels beginning with budgets for the year 2007.

Decision of the Government of the Russian Federation No. 782 of December 20, 2006 "Issues of Organisation of Sale of the Federal Property"

The document is adopted in execution of the Decrees of the President of the Russian Federation No. 314 of March 9, 2004 on the system and structure of the federal bodies of executive power and No. 649 of May 20, 2004 "Issues of the Structure of the Federal Bodies of Executive Power".

Thus, the Federal Agency of Federal Property Management is empowered with authority in the sphere of sale of the federal property through public offering in compliance with the legislation on privatisation. The sphere of reference of the Federal Agency of Federal Property Management includes the right to fix the initial price of the sold property; the amount of permitted reduction of the initial price; the period permitting a reduction of the initial price and the minimum permitted price of the offering. From the moment of inclusion of the federally owned stocks of the joint-stock company in the forecasted plan (program) of privatisation of the federal property, the owner of the mentioned stocks in the register of stock-holders is the Russian Federation represented by the Federal Agency of Federal Property Management.

The Decision defines also the status of the Russian Fund of Federal Property, its limiting manning table. The property of the Russian Federation is handed over to the Russian Fund of Federal Property for operative control. The fund implements the functions of organisation of sale of privatised federal property; sale of arrested, confiscated, movable non-appropriated, withdrawn and other property converted in the property of the Russian Federation. The Decision also defines the authority of the Russian Fund of Federal Property in the sphere of implementation on behalf of the Russian Federation of the rights of the stock-holder of the joint-stock companies.

Amendments are introduced in the charter of the specialised state institution Russian Fund of Federal Property operating under the auspices of the Government of the Russian Federation that was endorsed by the Decision of the Government of the Russian Federation No. 925 of December 25, 2002.

Order of the Government of the Russian Federation No. 1760-r of December 18, 2006

Endorses the strategy of the state youth policy of the Russian Federation for the period until 2016 defining the key directions of activities to create conditions for a successful socialisation and self-actualisation of the young people, development of their potential in the interests of Russia.

The strategy is oriented primarily on the citizens of the Russian Federation aged 14 to 30 including the ones finding themselves in a harsh situation, as well as the young families.

Taking into account the scale of the tasks and the limited recourses, implementation of the state youth policy is based on the principle of isolation of priority directions: involving the young people in social practices and providing information on opportunities of development; development of creative activities of the young people; integration in the society of young people having found themselves in a harsh situation.

The following projects are envisaged in the framework of priority directions: "New Outlook", "Volunteer of Russia", "Carrier", "Young Family of Russia" in the first priority direction; "Team" and "Success in Your Hands" in the second priority direction and "A Step Forward" in the third priority direction.

For each project, the Ministry of Education and Science of Russia works out, together with bodies of the subjects of the Russian Federation in charge of the work with the young population, a specification containing the goals of the appropriate priority direction, the main federal and regional priorities and the target figures of the state youth policy. Scientific and public youth organisations will be attracted.

Order of the Federal Tax Service No. SAE-3-19/798@ of November 21, 2006 on the Endorsement of the Procedure of Organisation of Work to Grant a Respite, Extension Schedule, Investment Tax Credit for the Payment of Taxes and Fees

In pursuance of the Federal Law No. 137-FZ of June 27, 2006, from January 1, 2007 changes the procedure of granting respites (extension schedules) in the payment of taxes and fees. In particular, abandons the institute of the "tax credit", with the deadline for the respite (extension schedule) granted by the tax body being increased from 6 months to one year. A respite for the payment of taxes may be granted at the Decision of the Government of the Russian Federation for more than one year (however, not greater than 3 years).

Decisions to change the time limit of payment of the federal taxes and fees in the form of respites and extension schedules for up to one year, as well as in the form of investment tax credits, and decisions to suspend temporarily the payment of debts in federal taxes and fees shall be taken by the Federal Tax Service of Russia; similar decisions pertaining to regional and local taxes and fees - by the department of the Federal Tax Service of Russia in the subject of the Russian Federation at the place of location (residence) of the interested person in coordination with appropriate financial bodies of the subject of the Russian Federation, municipal formations.

When applying for the change of the time limit of payment of taxes and fees, the taxpayer submits on the obligatory basis a similar common packet of documents as was envisaged before. Besides, a list of documents is specified depending on the reasons of change of the time limits of payment of taxes and fees.

In particular, when the property status of the natural person excludes opportunities of payment of the tax as a single act (Subitem 4 of Item 2 of Article 64 of the Tax Code of the Russian Federation), a copy of the contract of guarantee is presented - certified appropriately - that was concluded according to the procedure envisaged in Article 74 of the Tax Code of the Russian Federation, or the documents of the property to be used as an object of mortgage and the draft mortgage contract signed by the mortgager.

The Order specifies the procedure to draw up the contract of guarantee submitted to get the respite, extension schedule or investment tax credit. To draw up the contract, the taxpayer and the guarantor must apply simultaneously with a written application to the department of the Federal Tax Service of Russia in the appropriate subject of the Russian Federation. The contract of guarantee on behalf of the tax bodies are processed and concluded by the departments of the Federal Tax Service of Russia in the subjects of the Russian Federation. As before, the contract of guarantee for the amount greater than Rbl 20 million is sent for processing and coordination to the Federal Tax Service of Russia.

The Order is entered into force from January 1, 2007.

Registered in the Ministry of Justice of the Russian Federation on December 19, 2006. Reg. No. 8636.

Order of the Federal Service for Tariff Rates No. 351-t/2 of December 9, 2006 on the Indexing of Payments and Fees for the Transportation Services and Works Pertaining to Passengers, Hand Luggage, Cargo, Storage of Hand Luggage and Cargo

From January 12, 2007, indexes 1.12 times the payments and fees for the transportation services and works pertaining to passengers, hand luggage, cargo, storage of hand luggage and cargo specified in the Order of the Federal Service for Tariff Rates of Russia No. 614-t/2 of December 13, 2005 on the payments and fees for the transportation services and works pertaining to passengers, hand luggage, cargo, storage of hand luggage and cargo.

Registered in the Ministry of Justice of the Russian Federation on December 18, 2006. Reg. No. 8625.

Uniform Recommendations on the Labour Remuneration System at the Federal, Regional and Local Levels for the Employees of Organisations Financed from Appropriate Budgets for the Year 2007 (Endorsed by the Decision of the Russian Trilateral Commission for Regulation of Social and Labour Relations of October 20, 2006, Protocol No. 9)

Regulation of labour remuneration of employees of budget-supported institutions is arranged on the basis of the tariff system of differentiation of earnings of employees of various categories including tariff rates, salaries (for the occupied position), tariff scale and tariff coefficients. Tariff systems of labour remuneration are introduced using the Joint Tariff and Qualification Guide of Jobs and Occupations, the Joint Qualification Guide of Positions of Heads, Specialists and Employees, as well as taking into account the state labour remuneration guarantees.

The bodies of state power of the subjects of the Russian Federation and the bodies of local government shall define independently the amounts and terms of labour remuneration of employees of their subordinate institutions. The amounts and terms of labour remuneration for the given employees may not be lower or worse as compared to the ones envisaged in the Labour Code of the Russian Federation, federal laws and other normative legal acts of the Russian Federation.

In 2007, the tariff system of labour remuneration in the budget-supported sphere will still be used on the basis of the Joint Tariff Guide while preserving 18 grades and the ratio of the first to the eighteenth grades of 1:4.5 and the inter-grade tariff coefficients.

New principles and approaches were formed to generate other systems of labour remuneration of employees of the state and municipal institutions in contrast to the Joint Tariff Guide. The new system of labour remuneration must increase already available level of labour remuneration, take account of the personal achievements in efficient management of the institution, envisage allocation of resources from entrepreneurial and other profitable activities to increase the labour remuneration fund of the institution. The basis of the new labour remuneration system for employees in the budget-supported sphere will be basic rates of labour remuneration specified by the Government of the Russian Federation according to professional qualification groups.

To solve the presidential task to increase within 3 years the real earnings of employees of budget-supported institutions at least 1.5 times, the federal budget for the year 2007 envisages resources to increase the earnings of the employees of budget-supported institutions from September 1, 2007. Additional measures are also envisaged to increase labour remuneration of employees of public health and educational institutions in the framework of implementation of priority national projects.

Letter of the Ministry of Finance of the Russian Federation No. 06-04-08/01-161 of December 15, 2006 "Methodology Recommendations on the Measures to Balance the Local Budgets"

One of the main principles of the budget system of the Russian Federation is the balance of budgets requiring that the volume of expenses envisaged in the budget must be in line with the total volume of incomes of the budget and receipts from sources of financing of its deficit.

The balance of local budgets is an important prerequisite for implementation of the authority of the bodies of local government to solve the issues of local significance.

The Methodology Recommendations have been worked out to form the program of measures to provide for the balancing of local budgets. The goal of the Methodology Recommendations is rendering methodology aid to the bodies of local government in the working out and implementation of the measures aimed at mobilisation of incomes and optimisation of budget expenses.

The measures of mobilisation of incomes of local budgets include: increasing receipts from local taxes; optimisation of the list of available benefits in the public interests; reduction of arrears in taxes and fees; attraction of additional non-tax incomes of local budgets.

The measures of optimisation of expenses of local budgets suggest: delimitation of expenditure obligations; drawing up and keeping of the register of expenditure obligations; introduction of the budgeting principle, assessment of efficiency of budget expenses; spending budget resources in the framework of inter-municipal cooperation; optimisation of budget expenses through arranging purchase contests for municipal needs; monitoring and control of expenses of the local budget.

A procedure of mobilisation of the sources of financing of the deficit of the local budget is envisaged.

Implementation of the recommended measures will permit to improve the quality of management of the budget process, activate the mechanisms of rehabilitation of municipal finances, create conditions for a stable execution of local budgets, improve the efficiency and results of work of the bodies of local government and other participants of the budget process, as well as reveal internal reserves to save expenses and increase incomes of local budgets.

To balance the local budgets, municipal formations are recommended to investigate and endorse by the decision of the local administration the mentioned program of measures. A model municipal legal act endorsing the mentioned program of measures is provided as an example.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-11-04/3/515 of November 30, 2006

In the determination of the basic profitability value applied for the calculation of the uniform imputed incomes tax for individual types of activities, representative bodies of municipal formations may adjust (multiply) the basic profitability value by the correction coefficient K2. The values of the correction coefficient are determined for all categories of taxpayers for the calendar year and may have the amount of 0.005 to 1 inclusive.

The values of the correction coefficient may not apply in the subsequent year if they are fixed for one year only. In this case, the values of K2 equal to 1 shall apply. If the values are fixed without being restricted to the given calendar year, they will continue to apply.

Order (12051203) of the Judicial Department of the Supreme Court of the Russian Federation No. 135 of December 13, 2006 on the Endorsement of the Regulation on the Open Contests

The actual legislation introduced a uniform procedure for placing the orders for supplies of commodities, carrying out works, rendering service for the state and municipal needs implying certain needs necessary to fulfil the functions of the Russian Federation or solve the issues of local significance financed from the budgets of appropriate level and extra-budgetary sources.

To provide for an efficient placing of orders for supplies of commodities, carrying out works, rendering services for the needs of the courts of general jurisdiction, military courts and the office of the Judicial Department of the Supreme Court of the Russian Federation, endorses the Regulation on the open contests "Voluntary Medical Insurance for the Judges of the Federal Courts of General Jurisdiction and Justices of the Peace, Including Those on Retirement, As Well As the Members of Their Families in 2007", "Obligatory State Insurance of Life and Health of the Judges of the Federal Courts of General Jurisdiction, Justices of the Peace, Including Those on Retirement, in 2007" and "Obligatory State Insurance of the Proprietary Interests of the Judges of the Federal Courts of General Jurisdiction, Justices of the Peace and Judges of the Military Courts in 2007".

The Regulation covers the activities of the Contest Commission of the Judicial Department, relations of the Commission with the structural divisions of the Judicial Department and the contest participants.

The Order defines the legal status, functions and authority of the Contest Commission. Regulates the procedure of carrying out of the contest to place the order. Specifies the authority in the framework of the contest of the structural divisions, Director General and the Legal Section of the Judicial Department. Defines the overall period of signing of the state contract which may not be greater than 20 days from the day of signing of the protocol of assessment and comparison of applications for participation in the contest.

Order (12051222) of the Federal Customs Service No. 1213 of November 22, 2006 on the Endorsement of the Procedure of the Customs Registration of Individual Types of Commodities Covered by Conditional Release

According to the Customs Code of the Russian Federation, conditional clearing of commodities applies in cases when exemptions in the payment of customs duties, taxes in compliance with the legislation of the Russian Federation are associated with restrictions of use and disposal of commodities; if the commodities are placed under the customs regimes of the customs warehouse, duty-free trade, processing on the customs territory, processing for internal consumption, temporary import, re-export, international customs transit, destruction, as well as under special customs regimes applied to commodities imported to the customs territory of the Russian Federation; if the commodities are released without presenting of the documents and information confirming observation of the restrictions specified in compliance with the legislation of the Russian Federation on the state regulation of foreign trade activities. Conditionally released commodities have the status of foreign-made commodities.

The Federal Customs Service of Russia endorsed the procedure of the customs registration of individual types of commodities subject to conditional release defining the sequence of actions of officials and customs bodies in cases of conditional release of commodities without documents confirming observation of restrictions specified in the legislation of the Russian Federation on the state regulation of foreign trade activities. According to the given procedure, individual types of commodities subject to conditional release include the ones subject to restrictions specified in the legislation of the Russian Federation.

Conditional release of commodities is arranged on the basis of the decision of the customs body having accepted the customs declaration. Such decision is taken for commodities declared under one customs declaration and having arrived from one consignor to one recipient.

The Order endorses the list of the documents confirming observation of restrictions specified in the legislation of the Russian Federation on the state regulation of foreign trade activities. Defines the conditions permitting to take the decision on the conditional release of commodities: if the import of commodities to the Russian Federation is not prohibited; if the measures of customs control and other types of state control have been fulfilled for the imported commodities at the place of arrival; if the commodities are supplied with the documents that must be submitted together with the customs declaration according to the legal acts of the Russian Federation; if the declaring party or the customs broker (representative) presented guarantees of the proper execution of the duties for the commodities.

The Order is entered into force 90 days after the day of its official publication.

Registered in the Ministry of Justice of the Russian Federation on December 19, 2006. Reg. No. 8635.

Direction (486873) of the Central Bank of Russia No. 1755-U of December 11, 2006 on the Procedure of Determination of the Rouble Equivalent of the Minimum Amount of the Registered Capital of the Newly Registered Credit Organisation, Minimum Amount of Own Resources (Capital) of the Bank (Including the One Requesting the General License), Minimum Amount of Own Resources (Capital) of a Non-Bank Credit Organisation Requesting the Status of a Bank

In pursuance of the Federal Law No. 60-FZ of May 3, 2006 on the amendments to the Federal Law on the banks and banking activities and the Federal Law on the Central Bank of the Russian Federation (Bank of Russia), the Bank of Russia specifies the rouble equivalent of the minimum amount of the registered capital of the newly registered credit organisation, minimum amount of own resources (capital) of the bank (including the one requesting the general license), minimum amount to own resources (capital) of a non-bank credit organisation requesting the status of a bank.

The mentioned rouble equivalent will be defined by the Bank of Russia on the quarterly basis no later than the fifth working day of the first month of the current quarter on the basis of the euro rate to the rouble fixed by the Central Bank of Russia as of the last working day of the last month of the previous quarter. The rouble equivalents defined for the current quarter will be in effect until the date of their determination for the next quarter.

The Direction is subject to official publication in the Herald of the Bank of Russia and is entered into force from January 1, 2007.

The given Direction invalidates from the day of its entry into force the Direction of the Bank of Russia No. 1346-U of December 1, 2003 on the minimum amount of the registered capital for created credit organisations, amount of own resources (capital) for operating credit organisations as a prerequisite for creation on the territory of a foreign state of their affiliated organisations and/or opening of their branches, amount of own resources (capital) for non-bank credit organisations requesting the status of a bank.

Registered in the Ministry of Justice of the Russian Federation on December 19, 2006. Reg. No. 8639.

Direction (12051210) of the Central Bank of Russia No. 1754-U of December 11, 2006 on the Amendments to the Instruction of the Bank of Russia No. 109-I of January 14, 2004 on the Procedure for the Bank of Russia to Take the Decision on the State Registration of Credit Organisations and Issue of Licenses for Bank Operations

Changes the procedure for the Bank of Russia to take the decision on the state registration of credit organisations and issue of licenses for bank operations.

In particular, specifies additional requirements to the registered capital of the credit organisation in cases of coverage of stocks of the credit organisation by the founders higher than their nominal value. The cost of the property in non-monetary form allocated for the coverage of such stocks may not be greater than 20% of the price of placing of stocks.

Adjusts the requirements to the location and outfit of the rooms of the divisions of the credit organisation for operations with values.

Credit and cash offices and operational cash departments outside the cash node may accept the currency of the Russian Federation in cash and foreign currencies for transfer at the order of the natural person without the opening of the bank account.

Adjusts the list of documents submitted at the opening of the branch of the credit organisation. The opening of the branch of the credit organisation is not fee paying.

Changes the procedure of opening of an additional office (credit and cash office, operational cash department outside the cash node) by the credit organisation. Carrying out bank operations and transactions by the additional office does not require obtaining a positive statement of the territorial institution of the Bank of Russia. It is enough to notify the territorial institution of the Bank of Russia of the opening of the office at the place of opening.

The opening of branches and representations on the territory of a foreign state, as well as maintaining affiliated organisations, is permitted for banks only that have a general license and own resources (capital) in the amount not lower than EUR 5 million in the rouble equivalent. The opening of branches may be done with a permission of the Bank of Russia, representation - after notifying the Bank of Russia. Creation of the affiliated organisation abroad requires a permission of the Bank of Russia.

Instead of the license fee, the issue of the license for bank operations requires the state duty in the amount of 0.1% of the declared registered capital of the credit organisation, however, not greater than Rbl 40,000.

The Direction is entered into force from January 1, 2007.

Registered in the Ministry of Justice of the Russian Federation on December 19, 2006. Reg. No. 8640.

Order (90378) of the Ministry of Justice of the Russian Federation No. 345 of November 24, 2006 on the Non-Competitive Admission to the Federal State Civil Service and Occupying Positions of the Federal State Civil Service

According to the common rule, admission to the state civil service to occupy a position of the civil service or transfer to another position of the civil service for the civil servant is arranged on the contest basis.

However, the contest may be omitted when assigning to individual positions of the civil service where execution of duties is not associated with the use of information comprising the state secret according to the list endorsed by the Decree of the President of the Russian Federation, as well as when assigning to positions included in the group of junior positions of the civil service.

Assigning to position included in the group of junior positions of the federal state civil service of the category "supporting specialists" in the central office and territorial institutions of the Ministry of Justice of Russia is arranged without the contest.

Registered in the Ministry of Justice of the Russian Federation on December 20, 2006. Reg. No. 8641.

Direction (12051224) of the Central Bank of Russia No. 1764-U of December 15, 2006 on the Amendments to the Regulation of the Bank of Russia No. 218-P of March 19, 2003 on the Procedure and Criteria of Assessment of the Financial Standing of Legal Entities Being the Founders (Participants) of Credit Organisations

Assessment of the financial standing of legal entities being the founders (participants) of credit organisations shall be carried out by the territorial institution of the Bank of Russia if in the case of increase of the registered capital of the credit organisation, the amount of purchase of shares (stocks) of the credit organisation is greater than 1% (earlier, more than 0.5%) or up to 1% when the cost of stocks purchased by the person at the price of placing or deposit (additional deposit) is greater than Rbl 10,000 (earlier, 600,000), and the statement of the credit organisation on the assessment of the financial standing of the buyer is not available.

Assessment of the financial standing may occur under certain conditions also for: a company possessing more than 50% of the registered capital of the buyer; company possessing more than 50% of votes at the general meeting of participants; company possessing more than 50% of the registered capital of the buyer and all other participants (stock-holders); all participants (stock-holders) each of which possesses more than 20%, however, not more than 50% of shares (stocks) in the registered capital of the buyer; person (persons) exerting a significant indirect (through third parties) influence on the decisions taken by the management bodies of the credit organisation.

The mentioned persons must submit to the territorial institution of the Central Bank of Russia an appeal (appeals) requesting an assessment of their financial standing with attached necessary documents.

In the above cases, the grounds to refuse the purchase of shares (stocks) is insufficient own resources of the mentioned persons for the purchase of shares (stocks) and/or recognising the financial standing of any of the persons having sent the request as unsatisfactory, or recognising as unsatisfactory the financial standing of the persons having sent the request on the basis of a professional judgement of the banking enforcement body in charge of assessment of the financial standing of the mentioned persons.

The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia.

Registered in the Ministry of Justice of the Russian Federation on December 22, 2006. Reg. No. 8659.

Direction (12051225) of the Central Bank of Russia No. 1751-U of November 29, 2006 on the Amendments to the Instruction of the Bank of Russia No. 113-I of April 28, 2004 on the Procedure of Opening, Closing, Organisation of Work of Exchange Offices and Procedure of Carrying out by the Authorised Banks of Individual Types of Bank Operations and Other Transactions with Foreign Currencies in Cash and the Currency of the Russian Federation, Checks (Including the Traveller's Checks) in Foreign Currencies Involving Natural Persons

Adjusts the procedure of carrying out by the authorised banks of individual operations with foreign currencies in cash and the currency of the Russian Federation involving natural persons.

In cases of purchase (sale) of foreign currencies in cash by natural persons, if the amount of committed operation is not greater than Rbl 15,000 or is not greater than Rbl 15,000 equivalent in foreign currencies (except for the cases when the worker of the exchange office suspects that the operation is carried out for the purpose of legalisation (laundering) of incomes obtained in a criminal way or financing of terrorism), the cash worker does not fill out Column 15 "Code of the Country of Citizenship of the Natural Person" in the Register of Operations with Foreign Currencies in Cash and Checks, since the Federal Law No. 147-FZ of July 27, 2006 on the amendments to Articles 5 and 7 of the Federal Law on the combating of legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism has lifted from credit organisations the duty to identify the natural person in cases of purchase and sale of foreign currencies for less than Rbl 15,000 or equivalent amount of foreign currencies.

The authorised banks are empowered with the right to introduce in their internal documents restrictions for the amount of cash in the currency of the Russian Federation handed out from the accounts of natural persons using pay cards.

The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia.

Registered in the Ministry of Justice of the Russian Federation on December 22, 2006. Reg. No. 8664.

Order (12051220) of the Federal Customs Service No. 1179 of November 17, 2006 on the Amendments to the Order of the Federal Customs Service of Russia No. 762 of August 11, 2006

The Instruction on the procedure of filling out of the cargo customs declaration and the transit declaration is amended pursuant to the entry into force of the Decision of the Government of the Russian Federation No. 500 of August 13, 2006 having introduced the procedure of application of the methods of determination of the customs cost and the procedure of determination of the customs cost, including the commodities exported from the customs territory of the Russian Federation.

The mentioned Instruction is entered into force from January 1, 2007.

The Order has changed the procedure of filling of Column 46 "Statistical Cost" of the cargo customs declaration filled out for the purposes of the customs foreign trade statistics when declaring commodities exported from the territory of the Russian Federation.

The statistical cost is indicated in the cargo customs declarations in US dollars only.

The statistical cost for commodities exported from the Russian Federation where the customs cost is not determined or not declared in compliance with the legislation of the Russian Federation (for exported commodities where the customs duties and taxes do not apply) is obtained also by bringing if possible to the basic FOB-Russian port or DAF-Russian border prices the cost of declared commodity (total cost if commodities of different names are declared using the same classification code according to the Foreign Trade Commodity Nomenclature of Russia).

If the terms of the foreign trade transaction imply that the point (points) of delivery (dispatch) is located on the customs territory of the Russian Federation, the cost of declared commodity (commodities) shall include also additional, non included expenses of delivery of commodity (commodities) to the place of their dispatching from the territory of the Russian Federation, and if the place of delivery (destination) is located outside the customs territory of the Russian Federation, the cost of the declared commodity (commodities) is reduced by expenses of delivery of commodity (commodities) after their export.

The statistical cost in the cases of declaring of currencies and securities is the amount currencies or the nominal cost of securities. The basic FOB-Russian port or DAF-Russian border prices do not apply in this case.

If the commodities are released before submission of the cargo customs declaration, declared information on the cost of commodities is recalculated into the US dollars at the rate to the currency of the Russian Federation specified by the Bank of Russia as of the day of release of commodity (commodities) by the customs body.

Appropriate changes will be introduced in the software used for the customs registration and customs control, as well as for the purpose of the customs foreign trade statistics.

The Order is entered into force 90 days after the day of its official publication.

Registered in the Ministry of Justice of the Russian Federation on December 25, 2006. Reg. No. 8670.

Order (12051208) of the Ministry of Finance of the Russian Federation No. 146n of November 14, 2006 on the Endorsement of the Forms of the Tax Declaration for Excise Duty Taxes for Excisable Commodities Other Than Tobacco Items, Tax Declaration for Excise Duty Taxes for Tobacco Items and Their Filling Procedures

The Federal Law No. 134-FZ of July 26, 2006 introduced a series of amendments to Chapter 22 "Excise Duty Taxes" of the Tax Code of the Russian Federation entering into force from January 1, 2007.

The amendments abandon the issue of certificates for operations with oil products except for operations with straight-run gasoline. Taxes apply to operations of obtaining of straight-run gasoline. Excise duty taxes are introduced for producers of alcohol-containing perfumery and cosmetics and the products of household chemistry in metallic spray packages. The rates of excise duty taxes are also increased for individual commodities (alcoholic products, tobacco items, cars etc.). The ad valorem (percent) component of the rate of excise duty tax for cigarettes is fixed in percent of the maximum retail price rather than the release cost of the commodity as before.

Therefore, new forms of tax declarations are introduced to replace the forms of tax declarations endorsed by the Orders of the Ministry of Finance of Russia No. 32n of March 3, 2005 and No. 168n of December 30, 2005: for excise duty taxes for excisable commodities other than tobacco items; for excise duty taxes for tobacco items.

The Order also endorses the filling procedures for the given forms.

The declaration for excise duty taxes for both the tobacco items and for other excisable commodities is submitted by the taxpayer to the tax bodies at the place of his location (residence), as well as at the place of location of each of the separate divisions, pertaining to operations carried out by him that are recognised as object of taxation no later than the 25th of the month following the expired tax period.

Taxpayers possessing the certificate of registration of the person carrying operation with straight-run gasoline and/or the certificate of registration of the organisation carrying out operations with denatured ethyl alcohol shall submit the declaration for excise duty taxes no later than the 25th of the third month following the reported one.

The declaration is submitted also in cases when the accrued amount of excise duty taxes is equal to zero (including the commodities where the zero rate applies) or is negative.

The Order is entered into force beginning with the tax declaration for January 2007.

Registered in the Ministry of Justice of the Russian Federation on December 25, 2006. Reg. No. 8671.

Order (12051212) of the Ministry of Justice of the Russian Federation No. 372 of December 19, 2006 on the Endorsement of the Administrative Regulation of the Execution by the Federal Registration Service of the State Function of Taking the Decision According to the Procedure Specified in the Legislation of the Russian Federation on the State Registration of Non-Commercial Organisations, Including the Divisions of International Organisations and Foreign Non-Commercial Non-Governmental Organisations, Public Associations, Political Parties, Chambers of Industry and Commerce, Other Legal Entities

Empowers the Federal Registration Service with the function of the state registration of non-commercial organisations, including the divisions of international organisations and foreign non-commercial non-governmental organisations, public associations, political parties, chambers of commerce and industry, other legal entities. In this connection, endorses the Administrative Regulation defining the procedure for the Federal Registration Service to take the decision on the state registration of non-commercial organisations at their creation, reorganisation, liquidation, introduction of amendments to their constituent documents.

The Regulation distributes the functions of registration of non-commercial organisations among the Service itself and its territorial bodies, defines the list of and requirements to the documents submitted by applicants for the state registration, specifies the procedure and time limits for taking the decision on the state registration of the non-commercial organisation. The decision on the state registration of the non-commercial organisation must be taken no later than 14 working days after the day of receiving of the application and necessary documents, decision on the state registration of the public association - no later than 30 days after.

The Order provides the list of the reasons of refusal of the state registration of the non-commercial organisation, specifies the requirements to the location and outfit of the rooms of the territorial bodies of the Federal Registration Service.

The state registration of non-commercial organisations is fee-paying.

Refusal of the state registration of a non-commercial organisation may be appealed against in the higher body or court.

The Regulation is entered into force from January 1, 2007 except for individual requirements to the location and outfit of the rooms of the territorial bodies of the Federal Registration Service to be entered into force later.

The Administrative Regulation does not apply to legal relations in the sphere of the state registration of religious organisations.

Registered in the Ministry of Justice of the Russian Federation on December 25, 2006. Reg. No. 8672.

Ruling of the Constitutional Court of the Russian Federation No. 407-O of October 3, 2006 on the Appeals of Citizens M.K.Vandaryeva, N.A.Zhurba, V.A.Kondrashova and Z.I.Marchenko against Violation of Their Constitutional Rights by Item 8 of Article 12 of the Federal Law on the Obligatory Social Insurance against Industrial Accidents and Occupational Diseases

The Constitutional Court of the Russian Federation recognised that the provision of Item 8 of Article 12 of the Federal Law on the obligatory social insurance against industrial accidents and occupational diseases (in the wording of the Federal Law No. 118-FZ of July 7, 2003) may not be regarded as depriving of the right for the monthly insurance payment in case of death of the insured not engaged in labour relations as of the moment of death for the incapacitated persons being his dependants or having received such aid from him that appeared to be their permanent and main source of existence. The Decision was stipulated by the available practice when the regional bodies of the Social Insurance Fund of the Russian Federation refused monthly insurance payments because of the death of the husband to citizens receiving labour pensions in the amounts lower than the monthly insurance payments and labour pensions paid out to their husbands stating that they do not have the right for such payments.

The court explained that the right for insurance payments because of the death of the insured is associated with the disability of this person and being dependent on the deceased, with the normative content of the notions of "disability" and "dependence" being defined in other Federal Laws. Nevertheless, the Federal Law on the obligatory social insurance against industrial accidents and occupational diseases proceeds from the notion of "dependence" accepted in the actual legislation as being fully supported by the breadwinner or receiving the aid from him being the permanent and main source of existence.

The challenged provision, proceeding from its position in the Federal Law and the normative content, specifies only the procedure of calculation of the amount of the monthly insurance payment and does not define either the event where the federal legislator associates opportunities of getting insurance payments by the persons nominated in the Federal Law or the circle of subjects of this right.

The provision while specifying that the legal regulation contained in it pertains to persons entitled for insurance payments in case of death of the insured refers the judicial bodies to Article 7 of the Law specifying the circle of subjects and the terms of obtaining of the mentioned right. The circle of subjects of the mentioned right envisaged in Article 7 of the Law in the basic wording did not change later.

Provisions of the given Article did not change also when the Federal Law No. 118-FZ of July 7, 2003 was adopted. Hence, excluding the words "pension, life-time subsistence and other similar payments received during his life" from the provision of Item 8 of Article 12 of the Law may not be regarded as implying the change, as compared to the previous legal regulation, of the circle of subjects of the right for insurance payments in case of death of the insured, as well as the terms of its occurrence.

Federal Law No. 241-FZ of December 27, 2006 on the Amendment to Article 8 of the Federal Law on the Entry into Force of the Code of Criminal Procedures of the Russian Federation

The time limit for introduction of the jury court on the territory of the Chechen Republic is shifted from January 1, 2007 as was envisaged earlier to January 1, 2010.

The need to shift the mentioned time limits is stipulated by the following reasons.

The lists of candidates in the jury court are compiled by the executive and administrative bodies of municipal formations separately for each municipal formation of the subject of the Russian Federation. Municipal formations are not yet created on the territory of the Chechen Republic and the bodies of local government are not yet formed. Organisational and legal measures and the necessary period of time are required for creation of municipal formations and their management bodies. In particular, it is necessary to create an appropriate legal basis at the federal level and the level of the Chechen Republic, carry out elections to the bodies of local government of municipal formations in the Chechen Republic, specify the time limits for the transfer of the authority from the Chechen Republic and their officials to implement the issues of local significance.

A result of the prolongation of the time limit of introduction of the jury court will include prolongation of the moratorium for the capital punishment until 2010, since, according to explanations of the Constitutional Court of the Russian Federation available in the Decision No. 3-P of February 2, 1999, the capital punishment may not be applied until the accused have opportunities to present their case in the jury court on the whole territory of the Russian Federation.

The Federal Law is entered into force from the day of its official publication.

Federal Law No. 240-FZ of December 27, 2006 on the Ratification of the International Convention against Doping in Sports

Ratifies the International Convention against doping in sports adopted by the UNESCO General Conference at the 33d Session in Paris on October 19, 2005.

Before the adoption of the mentioned Convention, the only international legal document against doping in sports was the Convention against doping of the Council of Europe but, while being ratified by 46 states, mainly the European ones, it is not comprehensive.

The adopted International Convention against doping in sports provides the states with a legal basis for coordinated actions at the international level to combat this phenomenon affecting ethic and social values in sports and jeopardising the life of sportsmen. The adopted document goes beyond the anti-doping control and sanctions. It inspires the countries having adopted it to "support, work out and implement anti-doping programs" explaining the dangers of it to the population, promote ethic values in sports, inform sportsmen, coaches and doctors of the liability in case of use of prohibited preparations.

As to the control and sanctions, this international document envisages assuming uniform rules on the obligatory basis for all sportsmen in the world, regular control and the same liability for all in case of violations.

Decision of the Government of the Russian Federation No. 803 of December 25, 2006 on the Amendment to the Decision of the Government of the Russian Federation No. 863 of December 28, 2004

Introduces additional amendments to the Decision of the Government of the Russian Federation No. 863 of December 28, 2004 specifying the rates of the customs duties for the customs registration of commodities, including the transport vehicles, moved across the customs border of the Russian Federation as commodities.

Specifies the procedure of determination of the rates for exported commodities, where the customs duties and taxes are not specified, proceeding from their customs cost.

For the given commodities, the price is used that was actually paid or due for payment for the mentioned commodities and indicated in the invoice drawn up for the transaction which is recalculated into roubles. When declaring the customs regime of export for the mentioned commodities in other transactions, the cost of these commodities is used as provided in the commercial and other documents pertaining to these commodities which is recalculated into roubles.

The Decision is entered into force no sooner than one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 800 of December 25, 2006 on the Amount of the Lumpsum Allowance That May Be Handed out to Convicts Released from the Places of Imprisonment

The amount of the lumpsum allowance that may be handed out to convicts released from the places of imprisonment is fixed in the amount of Rbl 720.

The Decision is entered into force from January 1, 2007.

Decision of the Government of the Russian Federation No. 798 of December 23, 2006 on the Endorsement of the Procedure of Submission of the Notification of Attraction and Use of for the Purposes of Employment of Foreign Citizens Having Arrived to the Russian Federation According to the Procedure That Does Not Require a Visa

Specifies the procedure of submission by the employer and/or the party ordering works (services) of the notification of attraction and use for the purposes of employment of foreign citizens having arrived to the Russian Federation according to the procedure that does not require obtaining the visa.

The employer and/or the party ordering works (services) must notify within the time limits not greater than 10 days from the day of conclusion of the contract with the mentioned workers the territorial body of the federal body of executive power in change of migration and the body of executive power in charge of employment issues according to provided form.

The Decision is entered into force from January 15, 2007.

Decision of the Government of the Russian Federation No. 797 of December 23, 2006 on the Endorsement of the Regulation on the Licensing of Activities Pertaining to Employment of the Citizens of the Russian Federation Abroad

Endorses a new Regulation defining the procedure of licensing of activities pertaining to employment of citizens of the Russian Federation abroad carried out by Russian legal entities. The authority of licensing of activities of employment abroad is vested in the Federal Migration Service. The licensing applies to the following types of activities of employment abroad: assistance to the citizens of the Russian Federation in finding a paid job with a foreign employer abroad, obtaining employment permission in the foreign state, concluding a labour contract with a foreign employer.

The Decision specifies the license requirements and terms to carry out activities of employment abroad. Provides a new list of documents sent by the applicant to the licensing body: apart from the application, the applicant submits copies of labour-books; copies of diplomas of education; copies of documents confirming the presence with the applicant of the rooms for the licensed activities possessed by him on the proprietary basis or on other legal grounds.

The Decision regulates the procedure for the licensing body to carry out the check of completeness and correctness of information on the applicant contained in the presented documents, as well as the check of opportunities to fulfil the license requirements and terms with the applicant.

In contrast to the earlier available Regulation, there is a list of major violations of the license requirements and terms. The new Regulation does not contain information on the procedure of keeping of the register of licenses.

The Decision of the Government of the Russian Federation No. 424 of June 14, 2002 on the endorsement of the Regulation on the licensing of activities pertaining to employment of citizens of the Russian Federation abroad is invalidated. Also invalidated are provisions of amendments pertaining to the state registration of legal entities; the list of the documents presented by the applicant to the licensing body will not include copies of constituent documents and the document confirming the entry of the record of the legal entity in the Joint State Register of Legal Entities, as well as the register of licenses will not show such information on the license holder as the name and organisational and legal form, number of the document confirming the fact of entry of the record of the legal entity in the Joint State Register of Legal Entities, place of location.

Decision of the Government of the Russian Federation No. 784 of December 22, 2006 on the Endorsement of the Regulation on the Licensing of Activities in the Sphere of Aviation Safety

Defines the procedure of licensing of activities in the sphere of aviation safety carried out by legal entities and independent entrepreneurs. The licensing of the mentioned activities is vested in the Federal Service of Enforcement in the Sphere of Transport, the license is granted for 5 years.

Specifies the license requirements and terms to carry out the activities in the sphere of aviation safety. Among them are: observation by the license holder of the rules and international standards of aviation safety; presence with the license holder (applicant) of an endorsed program of aviation safety, as well as equipment and technical means to ensure aviation safety; presence on the payroll of the official in charge of the aviation safety.

Lists the documents necessary for obtaining the license, defines the cases of major violations of the license requirements and terms implying calling to account. These include, in particular, violations having resulted in casualties, damage to health, capture of the air vessel, damage to the environment.

Information pertaining to activities in the sphere of aviation safety shall be placed free of charge on the gratuitous basis in the official electronic and printed media of the licensing body.

Decision of the Government of the Russian Federation No. 783 of December 22, 2006 on the Procedure of Determination by the Executive Bodies of State Power of the Need to Attract Foreign Workforce and Generate the Quotas for Employment of Foreign Workforce in the Russian Federation

Attracting foreign workforce is arranged on the basis of quotas generated by the bodies of executive power of the Russian Federation and subjects of the Russian Federation for invitations handed out to foreign citizens for employment and the quotas for permissions to work handed out to foreign citizens having arrived to the Russian Federation according to the procedure that does not require obtaining the visa. The quotas are generated on the basis of proposals of employers and the parties ordering works (services), including the foreign citizens registered as independent entrepreneurs, attracting foreign citizens for employment.

For this purpose, employers shall submit on the annual basis before May 1 to the authorised bodies of the subjects of the Russian Federation a request for the needed foreign workforce to occupy vacant and created positions in the next year drawn up to the form endorsed by the Ministry of Public Health and Social Development of Russia.

The Decision provides the rules of adjustment of quotas.

The Decision is entered into force from January 15, 2007.

Decision of the Presidium of the Higher Arbitration Court of the Russian Federation No. 11253/06 of November 14, 2006

The dispute was stipulated by the challenged Letter of the Federal Tax Service of Russia No. MM-6-03/18@ of January 13, 2006 having explained the legality of reimbursement of the value added tax paid at the purchase of services of transportation of exported commodity. The Presidium of the Higher Arbitration Court of the Russian Federation recognised that the lower instance could not process the dispute, since the challenged act is not of normative legal nature having specified the following.

In the actual system of legal regulation, the Federal Tax Service of Russia may not adopt (issue) normative legal acts in the sphere of taxes and fees. Moreover, according to Item 2 of the rules of preparation of the normative legal acts of the federal bodies of executive power and their state registration endorsed by the Decision of the Government of the Russian Federation No. 1009 of August 13, 1997, adoption of normative legal acts in the form of letters and telegrams is not permitted.

By sending the mentioned Letter to the territorial tax bodies, the Federal Tax Service conveyed to them their position on the issue of legality of reimbursement of the value added tax paid at the purchase of services of transportation of exported commodity. Therefore, the provisions of the Letter may not be regarded as the ones specifying the rules of conduct obligatory for the tax bodies to be applied on the permanent basis while implementing the functions of tax control.

The tax bodies may not demand observation of these rules by the taxpayers (tax agents). Thus, by virtue of Article 4 of the Tax Code of the Russian Federation, the challenged Letter must not entail legal consequences, since it does not meet the criteria permitting to recognise it as a normative legal act.

In such circumstances, application for the invalidation of individual provisions of the mentioned Letter should not have been processed in the Higher Arbitration Court of the Russian Federation, their sphere of reference being the cases of normative legal acts of the federal bodies of executive power.

Order of the Ministry of Finance of the Russian Federation No. 153n of November 27, 2006 on the Endorsement of the Form of the Tax Declaration for Indirect Taxes (Value Added Tax and Excise Duty Taxes) for the Cases of Import of Commodities to the Territory of the Russian Federation from the Territory of the Republic of Belarus and Its Filling Procedure

Endorses a new form of the tax declaration for indirect taxes (VAT and excise duty taxes) for the cases of import of commodities to the territory of the Russian Federation from the territory of the Republic of Belarus, as well as its filling procedure.

The declaration is submitted by organisations and independent entrepreneurs that in compliance with the agreement between the Government of the Russian Federation and the Government of the Republic of Belarus on the principles of collection of indirect taxes in the cases of import and export of commodities, carrying out works, rendering services of September 15, 2004 must pay the value added tax and excise duty taxes to the budget to the tax bodies at the place of registration no later than the 20th of the month following the month of registration of the imported commodities.

The Order is entered into force beginning with the tax declaration for January 1, 2007.

Registered in the Ministry of Justice of the Russian Federation on December 25, 2006. Reg. No. 8669.

Direction of the Central Bank of Russia No. 1763-U of December 15, 2006 on the Amendments to the Regulation of the Bank of Russia No. 268-P of April 19, 2005 on the Procedure and Criteria of Assessment of the Financial Standing of the Natural Persons Being the Founders (Participants) of the Credit Organisation

Amends the Regulation of the Bank of Russia No. 268-P of April 19, 2005 defining the procedure and criteria of assessment of the financial standing of natural persons being the founders (participants) of the credit organisation.

An amendment is introduces stating that the financial standing of the buyer of the credit organisation is recognised satisfactory if his own resources (property) is enough for the purchase of stocks (shares) of the credit organisation and there are no other reasons to recognise his financial standing as unsatisfactory.

The Direction changes the cases requiring to carry out an assessment of the financial standing of the buyer. Thus, this assessment is necessary for the buyer having purchased more than 1% of stocks (shares) of the credit organisation in cases of increase of the registered capital or sale of stocks purchased with the participant of the credit organisation, as well as for the buyer having purchased up to 1% of stocks if in cases of increase of the registered capital the cost of the purchased stocks is greater than Rbl 10,000 and the statement of the credit organisation is not available.

Amendments are introduced in the criteria of assessment of the financial standing of the buyer. The documents are specified to be attached by the natural person to the request to carry out the assessment of his financial standing for the purpose of purchase of stocks (shares) of the credit organisation by the company he is the founder (participant) of.

Assessment of the financial standing of the buyer is not carried out in cases of registration of the report of the results of issue of stocks and/or when taking the decision on the state registration of the changes in the constituent documents pertaining to increase of the registered capital of the credit organisation. The reasons of refusal to permit the purchase of stocks (shares) of the credit organisation shall include also the failure to observe the requirements to the composition or drawing up of documents.

Registered in the Ministry of Justice of the Russian Federation on December 22, 2006. Reg. No. 8663.

Order of the Federal Customs Service No. 1208 of November 22, 2006 on the Endorsement of the Procedure of Declaring of Commodities in the Implicative Form by Natural Persons

Endorses the procedure of declaring of commodities in the implicative form by natural persons, as well as the list of the points of transfer through the state border of the Russian Federation where this form of declaring of commodities is applied.

The procedure of declaring of commodities in the implicative form by natural persons specifies the particulars of declaring of commodities orally, by committing actions showing that the hand luggage and the accompanied luggage of the natural person do not contain commodities that must be declared in writing, as well as that there are no commodities moved in unaccompanied luggage. The procedure also specifies the particulars of the outfit and markings of the special passages for the natural persons having chosen the implicative from of declaring of their moved commodities.

To permit the use of the implicative form of declaring, the points of transfer have the "red" and the "green" corridors (two-channel system) specially marked to permit the natural person to chose interpedently the form of declaring and its appropriate corridor. Customs control measures in the "green" corridor are carried out on the selective basis.

Registered in the Ministry of Justice of the Russian Federation on December 20, 2006. Reg. No. 8642.

Direction of the Central Bank of Russia No. 1756-U of December 11, 2006 on the Amendments to the Regulation of the Bank of Russia No. 230-P of June 4, 2003 on the Reorganisation of Credit Organisations in the Form of a Merger and Incorporation

Pursuant to the adoption of the Federal Law No. 60-FZ of May 3, 2006 having amended the Federal Laws on the banks and banking activities and on the Central Bank of the Russian Federation (Bank of Russia), excludes some norms of the Regulation of the Bank of Russia No. 230-P of June 4, 2003 dedicated to the reorganisation of credit organisations in the form of a merger and incorporation.

From January 1, 2007, the norms on the amount of the registered capital for the newly created credit organisations and the amount of own resources (capital) for operating credit organisations shall apply specified in the Federal Law No. 60-FZ of May 3, 2006. In this connection, the norms are excluded from the Regulation pertaining to the minimum amount of the registered capital specified by the Bank of Russia.

The Direction is entered into force from January 1, 2007.

Registered in the Ministry of Justice of the Russian Federation on December 19, 2006. Reg. No. 8638.

Letter of the Central Bank of Russia No. 165-T of December 21, 2006 on the Information Disclosed by Credit Organisations

Credit organisations are recommended to present in the information on their activities placed on the site of the Bank of Russia in full amount the data of reports of form 0409101 "Sheet of Turnovers on the Accounts of the Credit Organisation" including the turnovers (monthly), as well as the data of reports of form 0409102 "Report of Profits and Losses of the Credit Organisation" (quarterly).

Letter of the Central Bank of Russia No. 163-T of December 19, 2006 on the Submission of Additional Information According to Form 0409605

In addition to the data drawn up according to the reporting form 0409605 "Information on the Residues of Resources of Credit Organisations and State Management Bodies on the Accounts Opened in the Central Bank of the Russian Federation" as of January 9, 2007, it is necessary to submit simultaneously information according to the mentioned reporting form as of January 1, 2007 (without operations of 2007).

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