Monitoring of the Federal Legislation dated 31.03.2009

Decision of the Constitutional Court of the Russian Federation No. 5-P of March 17, 2009 on the Case of Constitutionality of the Provision of Paragraphs 4 and 5 of Item 10 of Article 89 of the Tax Code of the Russian Federation Pursuant to the Appeal of the Limited-Liability Company Varm

Recognises as unconstitutional the norms of the Tax Code of the Russian Federation permitting tax bodies to repeat a tax check if the results of the initial check are already assessed by the court and the court ruling is entered into force.

Order of the Ministry of Foreign Affairs of the Russian Federation No. 18584 of November 28, 2008 on the Endorsement of the Administrative Regulation on the Execution of the State Function of Drawing up and Issue of the Passport Identifying the Citizen of the Russian Federation outside the Territory of the Russian Federation to Exit the Russian Federation and Enter the Russian Federation

Citizens of the Russian Federation living abroad may apply for their passports to the consular institutions abroad.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-06/1/136 of March 13, 2009

According to the Ministry of Finance of the Russian Federation, the Tax Code of the Russian Federation does not prohibit to accrue amortisation for the objects of fixed assets revealed in the course of inventory taking or obtained free.