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Daily Monitoring of the Legislation

Monitoring of the Federal Legislation dated 24.05.2004

Decision of the Government of the Russian Federation No. 800 of December 31, 2003 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Tin and Items of It

Changes the rate of the import customs duty for tin alloys, waste and scrap, rods, shapes and wire, plates, sheets, strips or tapes with thickness greater than 0.2 mm, foil with thickness not greater than 0.2 mm, tubes, pipes and fittings for them and other items of tin. The import duty amounts to 5% of the customs cost, however, not less than EUR 0.2 per kg (earlier, 5% of the customs cost).
The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 788 of December 29, 2003 on the Amendment to the Decision of the Government of the Russian Federation No. 121 of February 25, 2003

Lifts the restriction on the time of application of the rates of the import customs duties for individual types of other tobacco (code according to the Foreign Trade Commodity Nomenclature 2403 99), oilcake and other solid waste from soybean oil production (code according to the Foreign Trade Commodity Nomenclature 2304 00).
The Decision is entered into force from January 1, 2004.

Decision of the Federal Power Supply Commission of the Russian Federation No. 112-t/2 of December 30, 2003 on the Changes to the Levels of Tariff Rates, Payments and Fees for Cargo Railway Transportation

Indexes 1.12 times the limiting levels of the tariff rates, payments and fees being in effect according to the Price List No. 10-01. Also indexes 1.12 times the basic rates of payment for the use of cars and containers and the amounts of reduction of the actual tariff rates specified in the "Rules of Application of the Rates of Payment for the Use of Cars and Containers of the Federal Railway Transport" (Tariff Guide No. 2). Besides, indexes 1.12 times the actual rates of fees specified in the "Rules of Application of the Fees for Additional Operations Pertaining to Cargo Transportation on the Federal Railway Transport" (Tariff Guide No. 3).
Registered in the Ministry of Justice of the Russian Federation on December 30, 2003. Reg. No. 5371.

Decision of the Federal Power Supply Commission of the Russian Federation No. 112-t/3 of December 30, 2003 on the Fixing of Exclusive Tariff Rates for Cargo Railway Transportation for the Year 2004

Specifies exclusive tariff rates in the form of coefficients to the actual tariff rates for the return of the empty own (leased) cars according to the Price List No. 10-01 for the calculation of the cost of cargo transportation on the routes of specified weight and length from own (leased) multi-purpose cars.
Effective period of the mentioned tariff rates is fixed till December 31, 2004 inclusive.
Registered in the Ministry of Justice of the Russian Federation on December 30, 2003. Reg. No. 5370.

Order of the Committee of the Russian Federation for Financial Monitoring No. 139 of October 23, 2003 on the Amendments to the Regulation on the Territorial Bodies of the Committee of the Russian Federation for Financial Monitoring and the Scheme of Deployment of the Territorial Bodies of the Committee of the Russian Federation for Financial Monitoring Endorsed by the Order of the Committee for Financial Monitoring of Russia No. 41 of July 1, 2002

Expands the list of functions of the interregional departments of the Committee for Financial Monitoring of Russia. Specifies that the mentioned departments shall control operations (deals) with monetary resources or other property, as well as control execution by legal entities and natural persons of the requirements of the legislation pertaining to the procedure of financing, storage and submission of information on these operations (deals). Besides, interregional departments shall collect and process information on the mentioned operations (deals) at the order of the Committee for Financial Monitoring of Russia.
A new wording is provided for the scheme of deployment of the territorial bodies of the Committee for Financial Monitoring of Russia.
Registered in the Ministry of Justice of the Russian Federation on December 26, 2003. Reg. No. 5366.

Direction of the Central Bank of Russia No. 1363-U of December 25, 2003 on the Drawing up and Submission of the Financial Reports by Credit Organisations

From January 1, 2004, credit organisations shall prepare financial reports according to the international standards for two periods: ending on September 30, 2004 and on December 31, 2004.
The financial reports shall be drawn up on the basis of the Russian accounting reports by regrouping the items of the accounting balance report and the report of profits and losses, entering necessary adjustments and application of professional judgement, i.e. using the method of transformation.
Non-consolidated financial reports must be submitted before November 30, 2004 for the reporting period from January 1 through September 30, 2004.
The annual financial reports drawn up according to the international standards must be certified by an audit organisation and submitted to the territorial institutions of the Bank of Russia before October 1, 2005.
The procedure of preparation, endorsement, storage of financial reports must be displayed in the record-keeping policy of the credit organisation and the schedule of drawing up of financial reports.
Registered in the Ministry of Justice of the Russian Federation on December 25, 2003. Reg. No. 5365.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-09/664 of December 3, 2003 on the Endorsement of the Forms of Documents Used for the State Registration of Peasant (Farmers') Enterprises

Endorses 13 forms of documents used for the state registration of peasant (farmers') enterprises.
Registered in the Ministry of Justice of the Russian Federation on December 24, 2003. Reg. No. 5363.

Decree of the President of the Russian Federation No. 1545 of December 31, 2003 on the Amendments to the Regulation on the Procedure of Consideration of Issues of Citizenship of the Russian Federation Endorsed by the Decree of the President of the Russian Federation No. 1325 of November 14, 2002

The amendments bring the Regulation on the procedure of consideration of issues of citizenship of the Russian Federation in compliance with the Federal Law No. 151-FZ of November 11, 2003 on the amendments to the Federal Law on the citizenship of the Russian Federation. The Decree simplifies the procedure of obtaining the citizenship of the Russian Federation for individual categories of persons, first and foremost, citizens of the former USSR having lived and living in the former USSR states. In particular, the Regulation is extended to include the new section "Obtaining the Citizenship of the Russian Federation on the Basis of International Treaties of the Russian Federation".
The Decree is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 802 of December 31, 2003 on the Fixing of the Quotas for the Export in 2004 of Raw Materials Containing Precious Metals

The licenses for the export from the Russian Federation of lead cake, as well as ores and concentrates of non-ferrous metals containing precious metals (codes according to the Foreign Trade Commodity Nomenclature of the Russian Federation 2620 and 2621), falling under the Decision of the Government of the Russian Federation No. 442 of July 17, 2003 on the trans-border refuse transportation shall be drawn up on the basis of permissions issued by the Ministry of Natural Resources of Russia and its territorial bodies.

Decision of the Government of the Russian Federation No. 798 of December 30, 2003 on the Endorsement of the Rules of Notification by the Non-State Pension Fund Providing Obligatory Pension Insurance of the Ministry of Labour and Social Development of the Russian Federation and the Pension Fund of the Russian Federation of the Newly Concluded Contracts of Obligatory Pension Insurance

A non-state pension fund shall notify the Ministry of Labour of Russia and the Pension Fund of Russia of the newly concluded contracts by sending the notification to them according to the form endorsed by the Ministry of Labour of Russia in coordination with the Ministry of Economic Development of Russia and the Pension Fund of Russia, as well as a copy of the newly concluded contract or its notary-certified copy.
The notification shall be sent to the Ministry of Labour of Russia within two weeks, and to the Pension Fund of Russia - within one month from the day of signing of this contract.

Decision of the Government of the Russian Federation No. 795 of December 30, 2003 on the Amendments to the Decision of the Government of the Russian Federation No. 117 of February 19, 2003

Refines the procedure of paying out to the successors of the holders of deposits of the preliminary compensation for the ritual services and the supplements to it. Thus, in case of death of the holder of deposits in 1998-2000, the heirs (without age restrictions) shall get preliminary compensation in the amount of up to Rbl 1,000. If the holder of the deposit was a participant of the Great Patriotic War, his heirs shall also get a supplement in the amount of up to Rbl 6,000.
The paying out of the compensation is arranged on the basis of the documents confirming the right of succession, certificate of death of the holder of deposits and the application of the heir. To get the supplement, it is necessary also to present the documents confirming the participation of the holder of deposits in the Great Patriotic War.

Decision of the Government of the Russian Federation No. 793 of December 30, 2003 on the Time of the Temporary Stay in the Russian Federation of Foreign Citizens Entering the Contract Military Service and the Procedure of Their Registration and Record Keeping

The time of the temporary stay in the Russian Federation of the foreign citizens entering the contract military service is determined proceeding from the time necessary for the drawing up of the conscription and is fixed by the Ministry of Defence of Russia in coordination with the federal bodies of executive power envisaging the military service.

Regulation of the Central Bank of Russia No. 241-P of November 26, 2003 on the Interim Administration Assigned to Manage a Credit Organisation

Specifies the procedure of assigning, organisation, carrying out and termination of activities of the interim administration in charge of the management of the credit organisation.
Lists the functions implemented by the interim administration in cases of suspension of authority of executive bodies of the credit organisation. Thus, the interim administration may dismiss from work (occupied position) members of executive bodies of the credit organisation and suspend the paying out of the earnings to them. The administration may also appeal to court to demand to sue the members of the board of directors (supervisory council) of the credit organisation, the head of the credit organisation (director, general director) and/or members of the collegiate executive body of the credit organisation (management board, board of directors) if their culpable actions (failure to act) incurred losses on the credit organisation. The head of the interim administration may revoke the proxies earlier issued on behalf of the credit organisation.
The Regulation specifies the particulars of inventory taking of fixed and material assets of the credit organisation, as well as particulars of signing and acceptance for execution of the documents of the credit organisation.
Expenses of the interim administration are covered by the credit organisation.
The Regulation 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 26, 2003. Reg. No. 5369.

Operative Direction of the Central Bank of Russia No. 181-T of December 25, 2003 on the Procedure of Drawing up and Submission of Financial Reports by Credit Organisations

Financial reports drawn up according to the international standards of financial reports include the balance report as of the reported date, report of profits and losses, report of the flow of monetary resources, report of the changes of own resources (capital), as well as the remarks to the financial reports including the principles of the record keeping policy in the drawing up of the financial reports. Financial reports are considered to be compiled if all of the standards being in effect as of the beginning of the reporting period are being used.
The Direction provides sample forms included in the financial reports according to the international standards of financial reports. The given forms may be changed by the credit organisation to provide for a better demonstration in the financial reports of the structure and particulars of operations of the credit organisation, the volume of carried out operations.
The Direction also provides a sample list of possible corrections for the preparation of the balance report and the report of profits and losses using the transformation method, as well as auxiliary tables and adjustments used to compile the report of the flow of the monetary resources.
Credit organisations drawing up financial reports according to the international standards of financial reports for the first time may abstain from including in their financial reports for the reporting periods beginning on January 1, 2004 and ending on September 30 and December 31, 2004 comparative information for the appropriate previous reporting periods beginning on January 1, 2003 and ending on September 30 and December 31, 2003.
Credit organisations having drawn up earlier financial reports according to the international standards of financial reports for the reporting periods beginning on January 1, 2004 shall draw up financial reports according to the International Standards of Financial Reports 1 "Submission of Financial Reports" and the endorsed record keeping policy.

Decision of the Government of the Russian Federation No. 799 of December 30, 2003 on the Particulars of the Procedure of Issue of the Bonds of the Central Bank of the Russian Federation

The bonds shall be issued in the documentary form payable to bearer with obligatory centralised storage of their certificates and shall be placed only by closed subscription among credit organisations possessing the license of the Bank of Russia for bank operations. The state registration of the issues of bonds, prospectuses of bonds and reports of the results of issue of bonds shall be vested in the Federal Commission for Securities Market.
The bonds prospectus is not signed by the financial advisor at the securities market. Reports of the state registration of the issue of bonds and the report of the results of issue of bonds must be published officially.

Decision of the Government of the Russian Federation No. 794 of December 30, 2003 on the Uniform State System of Warning and Elimination of Emergency Situations

Defines the procedure of organisation and functioning of the uniform state system of warning and elimination of emergency situations. The uniform system shall unite the bodies of management, forces and resources of the federal and regional bodies of executive power, bodies of local government and organisations authorised to solve issues in the sphere of protection of population and territories against emergency situations.
A reserve fund of the Government of the Russian Federation is created and used to eliminate emergency situations, as well as reserves of material values to provide for emergency works to eliminate the consequences of emergency situations and reserves of material resources.
The bodies of management and forces of the uniform system shall function in three regimes: daily activities, increased preparedness (in cases of danger of emergency situations) and emergency situation (in cases of occurrence and elimination of emergency situations).
A uniform telephone number - 01 - is fixed in the telephone networks of residential settlements to receive reports of emergency situations including those of fires.

Decision of the Government of the Russian Federation No. 792 of December 30, 2003 on the List of Services to Organise the Functioning and Development of the Uniform Power Supply System of Russia

Lists the services pertaining to the organisation of the functioning and development of the Uniform Power Supply System of Russia to be rendered during the transient period of reformation of the electric power industry to the subjects of the wholesale market of electric power - consumers of electric power and power supply organisations.

Decision of the Government of the Russian Federation No. 2 of January 5, 2004 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Native and Modified Starches

The rate of the import customs duty for wheat, manioc and other starches is fixed in the amount of 10% of the customs cost, however, not less than EUR 0.03 per kg (earlier, 10% of the customs cost).
The rate of the import customs duty for dextrines and other modified starches is fixed in the amount of 10% of the customs cost, however, not less than EUR 0.06 per kg (earlier, from 5% to 10% of the customs cost).
The Decision is entered into force one month after the day of its official publication for 9 months.

Decision of the Government of the Russian Federation No. 1 of January 5, 2004 on the Invalidation of Some of the Acts of the RSFSR Council of Ministers, RSFSR Government and the Government of the Russian Federation on Communication Issues

Invalidates some of the governmental acts regulating the issues of material and technical support of the enterprises of postal communication, publication of postal stamps and their sale, development of telephone communication in rural areas and other.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-13/705@ of December 22, 2003 on the Endorsement of the Format of Tax Declarations, Accounting Reports and Other Documents Used to Calculate and Pay Taxes and Fees Submitted in the Electronic Form (Version 3.00)

The endorsed requirements apply to the formats of tax declarations, accounting reports and other documents used to calculate and pay taxes and fees submitted in the electronic form to be entered into force from January 1, 2004.

Order of the State Customs Committee of the Russian Federation No. 1342 of November 27, 2003 on the Endorsement of the Instruction on Individual Customs Operations Carried out When Using the Customs Regime of Disclaimer in Favour of the State

Declaring of commodities under the customs regime of disclaimer in favour of the state is carried out by submitting the cargo customs declaration filled out according to the rules of filling out of the cargo customs declaration in cases of declaring of foreign-made commodities imported to the Russian Federation or released for free circulation.
Commodities placed under the customs regime of disclaimer in favour of the state are subject to the customs inspection. When the commodities are being inspected, if the authorised official of the customs body demands so, the presence of the declaring party or person authorised to handle the commodities or their representatives is obligatory.
The permission to place the commodity under the mentioned regime is drawn up by placing the resolution on the application "Disclaimer in Favour of the State Permitted" while indicating the place defined for the placing of commodities begin rejected in favour of the state. The resolution is certified with the signature of the chief of the customs office or person replacing him and the customs seal.
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 26, 2003. Reg. No. 5367.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-03/721 of December 26, 2003 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-03/447 of December 20, 2000

The amendments are introduced in the Methodology Recommendations on the application of Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation. The mentioned document is being brought in compliance with the Federal Laws No. 117-FZ of July 7, 2003 (entered into force from January 1, 2004) and No. 54-FZ of May 22, 2003 on the use of cash registers in cases of payments in cash and/or using pay cards.

Letter of the State Customs Committee of the Russian Federation No. 01-06/50834 of December 29, 2003 on the Order of the State Customs Committee of Russia and the Ministry of Taxation of Russia No. 830/BG-3-06/299 of August 21, 2001

Explains that from January 1, 2004, the customs bodies, in cases of declaring of commodities under the export customs regime, may not demand invoices registered in the tax bodies or certificates of the tax bodies confirming the fact of production of the exported commodities.

Order of the State Customs Committee of the Russian Federation No. 1539 of December 25, 2003 on the Granting of Tariff Preferences

Lists the countries where the Russian Federation applies the most favoured nation regime in the trade and political relations. If in the case of determination of the country of origin of commodities the customs bodies reveal that the given commodity originates in another country, the rates of the import customs duties increased two times apply.
For the imported commodities originating in developing countries using the scheme of preferences of the Russian Federation (according to the attached list), the rates of the import customs duties in the amount of 75% of the fixed rates apply.
For the imported commodities originating in the least developed countries using the scheme of preferences of the Russian Federation, the import customs duties do not apply. The import customs duties do not apply for commodities originating on the territory of Azerbaijan, Armenia, Belarus, Georgia, Kazakhstan, Kirghizia, Moldova, Tajikistan, Turkmenistan, Uzbekistan and Ukraine.
Individual types of the listed commodities enjoy the preference regime envisaged for commodities originating in the developing and least developed countries using the preference scheme of the Russian Federation.
The Order is entered into force from January 1, 2004.

Letter of the Ministry of Taxation of the Russian Federation No. MM-6-09/1384 of December 29, 2003 on the Organisation of Registration in the Tax Bodies of Organisations and Natural Persons Pursuant to the Entry into Force from January 1, 2004 of the Federal Law on the Amendments to the Legislative Acts of the Russian Federation Pertaining to the Improvement of the Procedures of State Registration of Legal Entities and Independent Entrepreneurs

Explains the particulars of the transient period in the registration of organisations and natural persons (including the natural persons registered as independent entrepreneurs, private notaries, lawyers). Thus, according to the amendments, registration of private guards in the tax bodies is not envisaged. Private detectives being independent entrepreneurs are registered in the given category of taxpayers according to the procedure specified for natural persons registered as independent entrepreneurs.
The Letter lists the forms of the documents endorsed by the Orders of the Ministry of Taxation of Russia actually out of use from January 1, 2004 pursuant to the entry into force of the mentioned Law.
For natural persons registered as independent entrepreneurs before December 31, 2003, private notaries, private guards, private detectors having received appropriate documents used as the basis for their activities before the specified time and having applied to the tax body before January 10, 2004, the fixed procedure of registration in the tax bodies preserves using Form 12-2-1 "Application of a Natural Person for the Registration in the Tax Body at the Place of Residence".

Information Report of the Ministry of Taxation of the Russian Federation of January 13, 2004 "The Filling Procedure for the Estimate of the Property Tax from Enterprises"

Provides examples of filling of the estimate of the property tax from enterprises according to Forms 1152001 and 1152002 endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-21/22 of January 18, 2002.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-29/577 of October 29, 2003 on the Endorsement of the Rules of Writing off of the Debt in Penalties and Fines of Agricultural Producers

The writing off of the debt according to the information of the records of the tax bodies not redeemed as of January 1, 2002 is vested in the territorial body of the Ministry of Taxation of the Russian Federation at the place of location of the agricultural producers before April 1, 2004. The debt is written off on the basis of the application submitted before March 1, 2004 to the interagency territorial commission on financial rehabilitation of agricultural producers and on the basis of the new agreement on the restructuring concluded according to the Federal Law on the financial rehabilitation of agricultural producers.
Registered in the Ministry of Justice of the Russian Federation on January 9, 2004. Reg. No. 5389.

Order of the State Customs Committee of the Russian Federation No. 1377 of December 3, 2003 on the Submission of the Deal Certificate in Cases of Declaring and Release of Commodities

Submission of the deal certificate and indication of its requisites in the customs declaration is necessary when the commodities are placed under the declared customs regime if the moving of the commodities across the customs border or change of their customs regime is being done on the basis of the contract where the requirement to draw up the deal certificate applies.
It is not necessary to resubmit the deal certificate and indicate its requisites if the deal certificate has been submitted for the commodities placed under the earlier declared customs regime on the basis of the same contract. Submission of the mentioned information is also not required when declaring the commodities not envisaging any payment or other consideration under the contract concluded when committing the foreign trade deal.
The Order is entered into force from January 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on January 8, 2004. Reg. No. 5388.

Direction of the Central Bank of Russia No. 1351-U of December 4, 2003 on the Amendments to the Regulation of the Bank of Russia No. 199-P of October 9, 2002 on the Procedure of Carrying out of Cash Operations in Credit Organisations on the Territory of the Russian Federation

Specifies the procedure of cash support provided to credit organisations by other credit organisations. Envisages opportunities of providing cash support and cash collection for the software and hardware complexes installed by credit organisations by credit and other organisations engaged in cash collection operations. According to the amendments, credit organisations enjoy opportunities to provide cash services to legal entities using one cash employee while empowering him with the duty of the accountant worker.
The amendments also specify the procedure of carrying out cash operations in additional offices of credit organisations also amending the procedure of organisation of work cash departments outside the cash centre of credit organisations.
The Direction excludes the norms defining the procedure of accounting work for cash operations.
Registered in the Ministry of Justice of the Russian Federation on January 6, 2004. Reg. No. 5378.

Letter of the Central Bank of Russia No. 183-T of December 29, 2003

Besides information submitted by credit organisations to the Committee for Financial Monitoring of Russia in the framework of the report in the electronic form, credit organisations may send other information on paper medium to the authorised body.

Letter of the Central Bank of Russia No. 184-T of December 30, 2003 on the Procedure of Simultaneous Submission by Credit Organisations of Information Drawn up According to the Reporting Form 155 for January and February of 2004

Pursuant to the entry into force from March 1, 2004 of the Regulation of the Bank of Russia No. 232-P of July 9, 2003 on the procedure of building of reserves for possible losses by credit organisations, credit organisations are ordered to submit simultaneously information of Reporting Form 155 for January and February of 2004 before March 10, 2004.

Information Letter of the Central Bank of Russia No. 26 of December 29, 2003 "Issues of Application of the Currency Legislation"

Explains that foreign currencies transferred to the Russian Federation after the closing of the currency account of the representation of the resident legal entity in a foreign bank is not subject to obligatory sale at the internal currency market of the Russian Federation.
Submission to the authorised bank by the client of the report envisaged in the Regulation of the Central Bank of Russia No. 62 of June 25, 1997 on the procedure of buying and handing out of foreign currency to pay for the trip expenses with unfilled Columns 10-12, if there is an overspending of foreign currency in cash with the person sent on business trip, is a violation of the report requirements. Information of it must be sent by the authorised bank to the territorial institution of the Bank of Russia supervising its activities.
It is not necessary for the resident legal entity to get the permission of the Bank of Russia to carry out the currency operation pertaining to the flow of capital in cases of purchase of stocks in the currency of the Russian Federation issued by the non-resident legal entity or shares in the registered capital of the non-resident legal entity not being a joint-stock company by contributing to the mentioned registered capital of the stocks in the currency of the Russian Federation issued by resident legal entities.

Summary of the Practice of Application of the Direction of the Bank of Russia No. 1297-U of June 21, 2003 on the Procedure of Drawing up of the Card with the Signature Specimens and the Seal

Explains that the Direction of the Central Bank of Russia No. 1297-U does not envisage submission of the cards by the client to the bank certified by the parent organisation, as well as uncertified cards for the accounts of the ministries and agencies. The Direction does not contain requirements to the format of the blank card with the signature specimens and the seal and does not envisage the making of the printed card.
If the card was not provided at the opening of the account to the natural person by the bank on the basis of the bank deposit contract, it is necessary to present the card with the signature specimens and the seal to carry out payment operations on the given account. The bank may collect a charge for the drawing of the card.
The head of the legal entity may not grant the right of the first signature to the chief accountant.

Order of the Ministry of Transport of the Russian Federation No. 197 of October 7, 2003 on the Endorsement of the List of the Minimum Necessary Works (Services) Provided for during Strikes in Organisations (Branches and Representations) of the Transport Complex

Lists the minimum necessary works, (services) provided for during strikes in organisations, branches, representations of the transport complex with activities associated with the people's safety, their health and vital interests of the society.
Registered in the Ministry of Justice of the Russian Federation on January 6, 2004. Reg. No. 5379.

Order of the Ministry of Property Relations of the Russian Federation No. 6946-r of December 11, 2003 on the Endorsement of the Prototype of the Labour Contract with the Head of the Federal State Unitary Enterprise

The endorsed prototype form specifies the sphere of reference, rights and responsibility of the head, his labour remuneration and social guarantees, as well as defines the duties of the parties, procedure of changing and discontinuation of the labour contract.
Registered in the Ministry of Justice Russian Federation on January 8, 2004. Reg. No. 5385.

Letter of the State Construction Committee of the Russian Federation No. NK-52/10 of January 8, 2004 on the Switchover to the New Normative Price Forming Base in Construction in the City of Moscow

Explains the procedure of application of the normatives of the new price forming system in construction of 2001 used to draw up estimate documentation and calculations for the fulfilled construction and installation works in Moscow at the expense of the federal budget. The estimate documentation with the state expert evaluation finished before September 1, 2003 is not subject to obligatory recalculation. The calculations for the fulfilled works are begin done within the estimate limits specified for the estimate documentation drawn up in the norms and prices of 1984 (1991) using estimate cost recalculation factors in the current level of prices specified by the State Construction Committee of Russia upon coordination with the Moscow Committee of Export Evaluation.
Before the Moscow territorial unit prices are entered into force (TER-2001), there is an interim procedure of determination of the cost of construction products in Moscow. The cost of construction, reconstruction and capital repair works is calculated on the basis of the federal unit prices (FER-2001) using the basic index method while recalculating them in the current level of prices using estimate cost factors for the types of works specified by the State Construction Committee of Russia upon coordination with the Moscow Committee of Expert Evaluation or the resource method on the basis of sets of state element estimate norms (GESN-2001).

Order of the Ministry of Finance of the Russian Federation No. 116n of December 18, 2003 on the Endorsement of the Procedure of Execution of the Summary Budget List of the Federal Budget for 2004 and Amendments to It

Defines the rules of execution of the summary budget list of the federal budget for 2004 and amendments to it in compliance with the Budget Code of the Russian Federation and the Federal Law No. 186-FZ of December 23, 2003 on the federal budget for the year 2004.
Registered in the Ministry of Justice of the Russian Federation on January 13, 2004. Reg. No. 5406.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-23/701@ of December 19, 2003 on the Endorsement of the Form of the Tax Estimate (Information) of the Amounts of Incomes Paid out to Foreign Organisations and Collected Taxes and on the Amendments to Its Filling Instruction

Endorses the form of the tax estimate (information) of the amounts of incomes paid out to foreign organisations and collected taxes and amends its filling Instruction. The changing by the tax agent of the tax estimate in cases of revealed failure to show or incomplete reflection of information in the current reporting (tax) period, as well as mistakes (deviations) in the previous reporting (tax) periods in the calculation of the taxable base, application of the tax rate, determination of the amount of the tax to be collected, is made by submission of the tax estimate for the appropriate past period reflecting tax obligations taking into account introduced amendments.
Registered in the Ministry of Justice of the Russian Federation on January 13, 2004. Reg. No. 5402.

Order of the Ministry for Antimonopoly Policy of the Russian Federation No. 373 of October 27, 2003 on the Application of Articles 5, 17, 18, 19 of the RSFSR Law No. 948-1 of March 22, 1991 on the Competition and Restriction of Monopoly Activities at the Commodity Markets Inasmuch As It Pertains to the Fixing of the Presence of the Dominating Status of an Economic Subject

The fixing of the fact of the presence (absence) of the dominating status is obligatory when considering the cases pertaining to the application of the mentioned Articles. The dominating status of an economic subject is determined on the basis of assessment of its share and market potential at the commodity market under investigation. The share of the economic subject at the examined commodity market is determined proceeding from the commodity and geographic boundaries of the commodity market and the volume of the commodity resource.
The fact of the availability of the dominating status of an economic subject or several economic subjects is not a violation of the antimonopoly legislation.
Registered in the Ministry of Justice of the Russian Federation on January 13, 2004. Reg. No. 5401.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/648 of November 21, 2003 on the Endorsement of the Form of the Tax Declaration for the Uniform Imputed Income Tax for Individual Types of Activities and Its Filling Procedure

The tax declaration is filled out by the taxpayers transferred to the taxation system in the form of the uniform imputed income tax for individual types of activities under the laws of the subjects of the Russian Federation adopted in compliance with Chapter 26.3 of the Tax Code of the Russian Federation. The declaration is submitted by the taxpayers at the end of the tax period no later than the 20th of the first month following the tax period.
The Order is entered into force beginning with the reports for the year 2004.
Registered in the Ministry of Justice of the Russian Federation on January 8, 2004. Reg. No. 5384.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/647 of November 21, 2003 on the Endorsement of the Form of the Tax Declaration for the Uniform Tax Paid out in View of the Application of the Simplified System of Taxation and Its Filling Procedure

The tax declaration is filled out by the taxpayers using the simplified system of taxation in compliance with Chapter 26.2 of the Tax Code of the Russian Federation for each reporting (tax) period. The declaration is submitted by the taxpayers: at the end of the reporting period - no later than within 25 days from the end of the appropriate reporting period, by the taxpayer organisations at the end of the tax period - no later than March 31 of the year following the expired tax period, by independent entrepreneur taxpayers - no later than April 30 of the year following the expired tax period.
The Order is entered into force beginning with reports for the year 2004.
Registered in the Ministry of Justice of the Russian Federation on January 8, 2004. Reg. No. 5383.

Decision of the Government of the Russian Federation No. 15 of January 15, 2004 on the Endorsement of the List of Documents Submitted by the Investor under the Product Sharing Agreement to the Tax Bodies to Exempt from the Property Tax from Organisations for the Property Used Exclusively for the Activities Envisaged in the Product Sharing Agreement

The mentioned list includes application for the exemption from the property tax from organisations, notary-certified proxy handed out by the investor to the operator, register of fixed assets and non-material assets, as well as the register of reserves and expenses available on the taxpayer balance and used exclusively for the activities envisaged in the product sharing agreement.

Decision of the Government of the Russian Federation No. 14 of January 15, 2004 on the Endorsement of the List of Documents Submitted by the Investor under the Product Sharing Agreement to the Tax Bodies to Exempt from the Transport Tax for the Owned Transport Vehicles (Except for Cars) Used Exclusively for the Purposes of the Product Sharing Agreement

The mentioned list includes application for the exemption from the transport tax, notary-certified proxy handed out by the investor to the operator, register of transport vehicles (except for cars) used exclusively for the purposes of the product sharing agreement and initial documents confirming the actual use of the transport vehicle, as well as excerpts from the program of works and estimates of expenses for the appropriate year.

Decision of the Government of the Russian Federation No. 13 of January 15, 2004 on the Endorsement of the Rates of Export Customs Duties for Raw Oil and Raw Oil Products from Bituminous Materials and Commodities of Oil Exported from the Territory of the Russian Federation outside the Member-States of the Customs Union Agreement

The rates of the export customs duties for commodities of oil are increased from USD 28.1 per 1,000 kg to USD 30.5 per 1,000 kg. The rate of the export customs duty for raw oil and raw oil products from bituminous materials is increased to USD 33.9 per 1,000 kg (earlier, USD 31.2 per 1,000 kg).
The Decision is entered into force one month after the day of its official publication except for the rate of the export customs duty for raw oil and raw oil products from bituminous materials (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 2709 00) entered into force from February 1, 2004.

Decision of the Government of the Russian Federation No. 8 of January 14, 2004 on the Endorsement of the Rates of the Import Customs Duties for Individual Types of Transport Vehicles Older Than 7 Years of Age

Changes the rates of the import customs duties for semi-trailer wheeled tractors and for individual types of motor transport vehicles for cargo transportation older than 7 years of age. The rates are fixed in the uniform amount: EUR 1 per 1 cm3 of the engine capacity (earlier, 15% of the customs cost).
The Decision is entered into force one month after the day of its official publication for 9 months.

Decision of the Government of the Russian Federation No. 808 of December 31, 2003 on the Amendment to the Decision of the Government of the Russian Federation No. 366 of May 30, 2002

The earlier endorsed for 9 months rates of import customs duties for individual types of trout, yoghurt, products of animal origin, as well as construction bricks, refined lead, communication switch boards and other commodities, are fixed on the permanent basis.
The Decision is entered into force from the day of its official publication.

Direction of the Central Bank of Russia No. 1372-U of January 14, 2004

Beginning with January 15, 2004, the Bank of Russia has fixed the rate of refinancing in the amount of 14% annual. Earlier, from June 21, 2003 to January 14, 2004, the actual rate amount was 16% annual.

Decision of the Social Insurance Fund of the Russian Federation No. 1 of January 5, 2004 on the Organisation of Work to Implement the Federal Law on the Amendments to the Legislative Acts of the Russian Federation Pertaining to the Improvement of the Procedures of State Registration of Legal Entities and Independent Entrepreneurs

Pursuant to the adoption of the Federal Law No. 185-FZ of December 23, 2003, endorses the Interim Methodology Recommendations on the organisation of work of executive bodies of the Social Insurance Fund of Russia in registration of legal entities and natural persons as insurants. Executive bodies of the Social Insurance Fund of Russia, simultaneously with the registration as insurants in obligatory social insurance against industrial accidents and occupational diseases, shall register legal entities and independent entrepreneurs as insurants in obligatory social insurance.
Information contained in the Uniform State Register of Legal Entities is submitted to the regional division of the Social Insurance Fund of Russia by the appropriate body in charge of the registration (inspection of the Ministry of Taxation of Russia) within not more than five working days from the day of the state registration. In five days more, a copy of the insurance certificate and the notification of the amount of insurance contributions are sent to the insurant by registered mail with notification.
If there are separate divisions, the taxpayer shall submit to the executive bodies of the Social Insurance Fund of Russia application for the registration, certificate of the entry of the record in the Uniform State Register of Legal Entities, confirmation of the registration in the tax bodies and other documents.

Decree of the President of the Russian Federation No. 56 of January 16, 2004 on the Amendments to Some of the Decrees of the President of the Russian Federation

Provides the new wording for the list of category B state positions of the federal state service instituted to ensure the activities of the courts of arbitration. Specifies the amounts of salaries for the head of the office - administrator of the Higher Arbitration Court of the Russian Federation, federal arbitration court of the districts, arbitration court of the subject of the Russian Federation and their deputies, as well as secretaries of the court session.
The Decree is entered into force from September 24, 2003.

Decree of the President of the Russian Federation No. 55 of January 16, 2004 on the Invalidation of the Decree of the President of the Russian Federation No. 1217 of December 6, 1995 on the Uniform System of the Federal Bodies of Executive Power in the Sphere of Communication in the Russian Federation

The mentioned Decree of the President of the Russian Federation is invalidated pursuant to the adoption of the Federal Law No. 126-FZ of July 7, 2003 on communication.
The Decree is entered into force from January 1, 2004.

Order of the State Customs Committee of the Russian Federation No. 1443 of December 11, 2003 on the Places of Declaring of Individual Types of Commodities

Defines the places of declaring of commodities arriving to the Russian Federation by highway transport through the points of transfer: Kraskino located in the region covered by the Khasanskaya Customs Office, Poltavka, Tury Rog, Markovo located in the region covered by the Ussuriyskaya Customs Office.
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 January 15, 2004. Reg. No. 5416.

Order of the Administration of the Kaliningrad Province and the State Customs Committee of the Russian Federation No. 353-r/686-r of December 18, 2003 on the Amendments to the Procedure of Defining of Commodities As Originating in the Special Economic Zone of the Kaliningrad Province

The list of electronics and complex household equipment that may be recognised as having undergone sufficient processing on the territory of the Special Economic Zone includes fully automatic washing machines with less than 6 kg of dry linen capacity and washing machines with less than 6 kg of dry linen capacity.
The list of commodities requiring the change of the 5th digit of the code of the Foreign Trade Commodity Nomenclature of the Russian Federation includes floor carpets for cars, shapes of fibre boards with the density greater than 0.8 g/cm3, as well as shapes of fibre boards with the density greater than 0.5 g/cm3, however, not greater than 0.8 g/cm3.
The Order is entered into force 30 days after its official publication.
Registered in the Ministry of Justice of the Russian Federation on January 15, 2004. Reg. No. 5415.

Decision of the Social Insurance Fund of the Russian Federation No. 148 of December 29, 2003 on the Prolongation of the Decision of the Social Insurance Fund of the Russian Federation No. 33 of March 25, 2002

Prolongs for the year 2004 the procedure of organisation of work to grant respites (extension schedules) in 2002 to redeem the debt in obligatory payments to the Social Insurance Fund of Russia in obligatory social insurance against industrial accidents and occupational diseases endorsed by the Decision of the Social Insurance Fund of Russia No. 33 of March 25, 2002.
Registered in the Ministry of Justice of the Russian Federation on January 15, 2004. Reg. No. 5413.

Order of the State Customs Committee of the Russian Federation No. 1503 of December 23, 2003 on the Amendments to the Order of the State Customs Committee of Russia No. 1052 of September 19, 2003

The list of the places of declaring of imported commodities classified under Heading 02 (Meat and Edible Meat Offal) and Items 0710 (Frozen Vegetables) and 2004 (Other Vegetables) is extended to include individual customs bodies.
Registered in the Ministry of Justice of the Russian Federation on January 15, 2004. Reg. No. 5411.

Order of the State Customs Committee of the Russian Federation No. 1389 of December 4, 2003 on Individual Customs Operations Committed When Using the Temporary Export Customs Regime

Declaring of commodities under the temporary export customs regime is arranged using the cargo customs declaration except for the cases specifying the use, or opportunities of use, of the customs declaration of another form. The permission to place the commodities under the mentioned regime is issued by the customs body having accepted the customs declaration, provided the declaring party presents an application of the expected time of the temporary export. The Order provides a sample application.
The taking of the decision permitting to place the commodities under the temporary export customs regime is drawn up by entering in the customs declaration the resolution "Temporary Export Permitted Till ___", the signature of the authorised person and the seal "Release Permitted".
Registered in the Ministry of Justice of the Russian Federation on January 15, 2004. Reg. No. 5409.

Decision of the Ministry of Labour of the Russian Federation No. 89 of December 24, 2003 on the Endorsement of the Explanation on the Calculation of the Average Earnings When Assigning the Temporary Disability Allowance and the Maternity Allowance in 2004

The average earnings take into account all envisaged in the system of labour remuneration types of payments applied in the organisation implying taxes and /or insurance contributions transferred to the budget of the Social Insurance Fund of Russia. The earnings at the main place of work are taken into account only.
The calculation of the average earnings of the employee, regardless of the work regime, is made proceeding from the actual accrued earnings and actually spent working time in the 12 calendar months preceding the month of the occurred disability, maternity leave.
The employee with the actual length of work less than three months shall get the temporary disability allowance (except for the temporary disability allowance because of the industrial accident and occupational disease), maternity allowance in the amount not greater than the minimum amount of labour remuneration for the full calendar month specified in the federal law.
In insured cases having occurred before January 1, 2004, the temporary disability allowance and the maternity allowance are calculated using the earlier available rules.
Registered in the Ministry of Justice of the Russian Federation on January 15, 2004. Reg. No. 5408.

Decision of the Social Insurance Fund of the Russian Federation No. 130 of December 1, 2003 on the Endorsement of the Form of the Estimate Sheet for the Resources of the Social Insurance Fund of the Russian Federation (Form 4-FSS RF)

Endorses the new form of the estimate sheet for the resources of the Social Insurance Fund of the Russian Federation (Form 4-FSS RF). The form applies beginning with the report for the I quarter of 2004.

Decision of the Government of the Russian Federation No. 19 of January 19, 2004 on the Endorsement of the Rules of Coordination of Investment Programs of the Subjects of Natural Monopolies in Electric Power Industry

Defines the procedure of consideration and coordination of investment programs of the subjects of natural monopolies in electric power industry, as well as control over execution of these programs. An investment program is implied to be the multitude of all intended for implementation or implemented by the subject of natural monopolies investment projects.
The subjects of natural monopolies shall submit their investment programs and substantiating materials to the Ministry of Power Supplies of Russia before May 15 of the year preceding the scheduled period. Submitted investment programs shall be sent by the Ministry of Power Supplies of Russia within 5 working days for coordination to the Ministry of Economic Development of Russia and the Federal Power Supply Commission of Russia, and the investment program of organisation of management of the joint national (all-Russia) electric power network - also to the Ministry of Nuclear Power of Russia. The forms of the submitted programs shall be specified by the Ministry of Power Supplies of Russia in coordination with the Ministry of Economic Development and the Federal Power Supply Commission of Russia. The subjects of natural monopolies shall submit on the annual basis before April 1 to the mentioned bodies of power reports of implementation of investment programs for the previous year according to the form endorsed by the Federal Power Supply Commission of Russia.
The Federal Power Supply Commission of Russia shall also control the use for their designated purposes of investment resources of investment programs taken into account when fixing tariff rates regulated by the state.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-03/675@ of December 10, 2003 on the Endorsement of the Forms of Tax Declarations for Excise Duty Taxes and Their Filling Instructions

Endorses the forms of the tax declarations for excise duty taxes: for excisable commodities (except for alcoholic products sold from excise duty wholesale warehouses and oil products), for alcoholic products sold from excise duty wholesale warehouses, for oil products, for excisable mineral raw materials (natural gas) and their filling instructions.
The Order is entered into force beginning with the tax period for January 2004.
Registered in the Ministry of Justice of the Russian Federation on January 15, 2004. Reg. No. 5417.

Information Report of the State Construction Committee of the Russian Federation of January 16, 2004

From January 1, 2004, VAT does not apply to the sales of services pertaining to the use of the dwelling space in the dwelling fund of all forms of ownership.
Earlier, VAT exemption was granted only to those living in cooperative homes, with the citizens living in the homes of other proprietors (municipal, state-owned) not enjoying any exemptions in the cases of rendering services in technical maintenance, current repair, capital repair, sanitary measures, household management.
Thus, for the majority of population, the entry into force from January 1, 2004 of Subitem 10 of Item 2 of Article 149 of the Tax Code of the Russian Federation did not inflict any negative consequences pertaining to the increased cost of services in repair and maintenance of the dwelling fund. Introduction of the mentioned norm is aimed at elimination of the "social inequality" when the citizens living in the homes of different forms of ownership had to pay different prices for one and the same service.

Decision of the Government of the Russian Federation No. 20 of January 20, 2004 on the Amendments to the Regulation on the Military Medical Expert Evaluation

The amendments are stipulated by the abolishment from July 1, 2003 of the Federal Service of the Tax Police and the forming of the State Committee for Control over Circulation of Narcotic and Psychotropic Substances.

Order of the Ministry of Internal Affairs of the Russian Federation No. 1047 of December 31, 2003 on the Amendments to the Order of the Ministry of Internal Affairs of Russia No. 310 of May 26, 1997 on the Endorsement of the Instruction on the Procedure of Drawing up and Issue of Passports to the Citizens of the Russian Federation for the Exit from the Russian Federation and Entry to the Russian Federation

From April 1, 2004, the issued passports will have a sewed in, laminated film and will be drawn up with obligatory filling of the machine-readable zone. Available blank passports without the laminated film will be used until fully spent. The Order provides the rules of building the machine-readable zone of the passport.
The Order provides the new wording for the rules of filling of the blank passports bearing the symbols of the Russian Federation. Now, information on the holder of the passport is entered using special printers and appropriate software and hardware. The seals on the photographs are put only in the passports without the laminated film. If there is a motivated application from the citizen, his name in the passport may also be shown in the French language.
Registered in the Ministry of Justice of the Russian Federation on January 20, 2004. Reg. No. 5436.

Direction of the Central Bank of Russia No. 1373-U of January 15, 2004

From January 15, 2004, the interest rate for the overnight payment credit is fixed in the amount of 14% annual (earlier, 16%), and the interest rate for the credits of the Bank of Russia provided in compliance with the Regulation of the Bank of Russia No. 122-P of October 3, 2000 on the procedure of providing credits secured with a loan or bail to the banks by the Bank of Russia, in the amount of 10% annual (earlier, 11%).

Order of the Ministry of Internal Affairs of the Russian Federation No. 1014 of December 22, 2003 on the Amendments to the Rules of Registration of Motor Vehicles and Trailers to Them in the State Traffic Safety Inspection of the Ministry of Internal Affairs of the Russian Federation Endorsed by the Order of the Ministry of Internal Affairs of Russia No. 59 of January 27, 2003

Specifies that to carry out the registration, the owners of transport vehicles must present insurance policy of obligatory insurance of civil responsibility only in cases when the duty to insure the civil responsibility is specified in the federal law.
Registered in the Ministry of Justice of the Russian Federation on January 22, 2004. Reg. No. 5454.

Order of the Ministry of Internal Affairs of the Russian Federation No. 1017 of December 24, 2003 on the Amendments to the Instruction on the Organisation of Work of the Bodies of Internal Affairs in Control over the Circulation of Civil and Service Arms and Cartridges for Them on the Territory of the Russian Federation Endorsed by the Order of the Ministry of Internal Affairs of Russia No. 288 of April 12, 1999

The list of the documents presented to the body of internal affairs at the place of residence to get the license by the citizens of the Russian Federation buying arms for self-defence purposes for the first time now does not include certificates from the narcotic and psycho-neurology dispensaries at the place of residence.
The Order fixes additional requirements to the rooms of storage of arms.
Registered in the Ministry of Justice of the Russian Federation on January 22, 2004. Reg. No. 5453.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/727 of December 29, 2003 on the Endorsement of the Form of the Tax Declaration for the Tax on Extraction of Mineral Resources and Its Filling Instruction

Endorses the form of the tax declaration for the tax on extraction of mineral resources and its filling Instruction.
The endorsed tax declaration is submitted for the tax periods from January 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on January 21, 2004. Reg. No. 5448.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-09/731 of December 31, 2003 on the Endorsement of the Particulars of Registration in the Tax Bodies of the Organisation or Independent Entrepreneur As a Payer of the Tax on Extraction of Mineral Resources

Endorses the Forms: 9-NDPI-1 "Notification of the Registration in the Tax Body of the Organisation As a Payer of the Tax on Extraction of Mineral Resources", 9-NDPI-2 "Notification of the Registration in the Tax Body of the Independent Entrepreneur As a Payer of the Tax on Extraction of Mineral Resources", 9-NDPI-3 "Decision on the Determination of the Tax Body Authorised to Register the Organisation or Independent Entrepreneur As a Payer of the Tax on Extraction of Mineral Resources".
The organisation or independent entrepreneur must be registered in the tax body at the place of location of the site of mineral resources as a payer of the tax on extraction of mineral resources within 30 days from the moment of the state registration of the license (permission) for the use of the site of the mineral resources on the basis of information of the granted rights for the use of mineral resources.
Registered in the Ministry of Justice of the Russian Federation on January 21, 2004. Reg. No. 5447.

Order of the State Customs Committee of the Russian Federation No. 1520 of December 23, 2003 on the Endorsement of the Regulation on the Procedure of Creation and Marking of the Customs Control Zones

Defines the procedure of adoption by the customs body of the decision on the creation of the customs control zone for the purposes of customs control in the form of the customs inspection of commodities and transport vehicles, their storage and moving under the customs supervision, defining and marking of its boundaries and places of crossing of its boundaries by persons, commodities and transport vehicles, as well as the procedure of revocation of the decision on the creation of the customs control zone.
The boundaries of the customs control zone are marked with rectangular signs bearing an inscription in the Russian and English languages "Customs Control Zone" written in white on the green background. The mentioned signs are the main means of marking of the customs control zone.
Registered in the Ministry of Justice of the Russian Federation on January 21, 2004. Reg. No. 5439.

Order of the Ministry of Finance of the Russian Federation No. 113n of December 8, 2003 on the Forms of Accounting Reports of Insurance Organisations and Reports Submitted According to the Enforcement Procedure

Endorses the annual and intermediate accounting reports of insurance organisations. Endorses the Directions on the volume of the forms of accounting reports of insurance organisations and the Directions on the procedure of their drawing up and submission.
Endorses the typical forms of reports for submission according to the enforcement procedure to the Ministry of Finance of Russia and the territorial bodies of insurance enforcement of the Ministry of Finance of Russia, as well as the Instruction on the volume of the form of reports of insurance organisations submitted according to the enforcement procedure, procedure of its drawing up and submission.
The Order is entered into force beginning with reports for the year 2003.
Registered in the Ministry of Justice of the Russian Federation on January 20, 2004. Reg. No. 5434.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-02/723 of December 29, 2003 on the Amendments No. 2 to the Filling Instruction for the Declaration for the Profit Tax from Organisations Endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-02/585 of December 29, 2001

The amendments are introduced pursuant to the adoption of the Federal Law No. 65-FZ of June 6, 2003 and pursuant to the entry into force from January 1, 2004 of the Federal Law No. 117-FZ of July 7, 2003.
Registered in the Ministry of Justice of the Russian Federation on January 20, 2004. Reg. No. 5433.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/719 of December 26, 2003 on the Endorsement of the Form of the Tax Declaration for the Tax on Gambling and Its Filling Instruction

Endorses the form of the tax declaration for the tax on gambling and its filling Instruction. The tax declaration for the tax period is submitted by the taxpayers to the tax body at the place of their registration as a payer on the monthly basis no later than the 20th of the month following the expired tax period.
Registered in the Ministry of Justice of the Russian Federation on January 20, 2004. Reg. No. 5430.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-05/711 of December 24, 2003 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-05/550 of October 9, 2002

Amends the form of the tax declaration for the uniform social tax for the persons making payments to natural persons: organisations, independent entrepreneurs, natural persons not recognised as independent entrepreneurs and its filling Instruction.
Registered in the Ministry of Justice of the Russian Federation on January 20, 2004. Reg. No. 5429.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-05/722 of December 29, 2003 on the Endorsement of the Form of the Estimate of Advance Payments for the Uniform Social Tax and Its Filling Procedure

Endorses the form of the estimate of advance payments for the uniform social tax for the persons making payments to natural persons: organisations, independent entrepreneurs, natural persons not recognised as independent entrepreneurs and its filling procedure.
The estimate is submitted by the taxpayers to the territorial bodies of the Ministry of Taxation of Russia no later than the 20th of April (for the I quarter of the current tax period), 20th of July (for the six months of the current tax period), 20th of October (for the 9 months of the current tax period).
Registered in the Ministry of Justice of the Russian Federation on January 20, 2004. Reg. No. 5428.

Decision of the Government of the Russian Federation No. 30 of January 22, 2004 on the Endorsement of the Rules of Calculation of Indicators for the Specialised Depositary to Control Observation of the Requirements to the Structure of the Investment Portfolio of a Non-State Pension Fund

Specifies the procedure and the method of calculation of indicators for the specialised depositary to control observation of the requirements to the structure of the investment portfolio built at the expense of the accumulated pensions of a non-state pension fund engaged in activities in obligatory pension insurance.

Decision of the Government of the Russian Federation No. 26 of January 22, 2004 on the Amendment to the Decision of the Government of the Russian Federation No. 210 of April 11, 2003

Lifts the restriction of the effective period of the Decision of the Government of the Russian Federation No. 210 of April 11, 2003 having reduced 3 times the rates of the import customs duties for some types of paper and paperboard and 2 times for some ceramics items, equipment for washing and drying capacities for the medical industry and for motor vehicles for cargo transportation.
The Decision is entered into force from February 15, 2004.

Decision of the Government of the Russian Federation No. 25 of January 21, 2004 on the Endorsement of the List of the Documents Submitted by an Investor under the Product Sharing Agreement to the Customs Bodies of the Russian Federation to Exempt from the Customs Duties for Commodities Imported to the Customs Territory of the Russian Federation for the Purposes of the Agreement, As Well As for the Exported from the Customs Territory of the Russian Federation Products Made under the Agreement

The mentioned list includes application from the investor to exempt him from the customs duty, certified program of works and the estimate of expenses for the appropriate year, copy of the contract between the investor and the contactor, supplier, carrier, copies of transportation and commodity-accompanying documents, as well as the confirmation of the authorised federal body of the fact that the exported products are made under the product sharing agreement.

Decision of the Government of the Russian Federation No. 24 of January 21, 2004 on the Endorsement of the Standards of Disclosing of Information by the Subjects of the Wholesale and Retail Trade Markets of Electric Power

Specifies the requirements to the composition of information disclosed by the subjects of the wholesale and retail trade markets of electric power, except for the consumers of electric power, as well as to the procedure, methods and time of its disclosure.
Control over observation of the standards is vested in the Ministry for Antimonopoly Policy of Russia.

Order of the State Customs Committee of the Russian Federation No. 1381 of December 3, 2003 on the Endorsement of the Rules of Customs Registration of and Customs Control over the Commodities Sent across the Customs Border of the Russian Federation in International Postal Dispatches

Defines the procedure of the customs registration of and control over the commodities sent across the customs border in international postal dispatches, as well as the procedure of interaction of the postal services and the customs bodies. The customs registration of the commodities sent in international postal dispatches is arranged according to the priority procedure within the shortest time which may not be greater than three days from the moment of submission of such commodities for the customs registration.
It is not permitted to send commodities prohibited from import or export by the legislation of the Russian Federation, prohibited under the acts of the Universal Postal Union, as well as commodities subject to restrictions under the legislation on the state regulation of the foreign trade activities.
In cases of loss, stealing, damage (damaged or lost enclosures) of the international postal dispatches or their handing out to the recipient without the permission of the customs body, responsibility for the payment of the customs duties, taxes is assumed by the operator of postal communication having permitted the mentioned violations.
Written correspondence, printed matter for the blind and international postal dispatches containing commodities valued at less than Rbl 5,000 are sent by the international postal exchange workers to the recipients without additional presentation to the customs bodies. International postal dispatches containing commodities valued at more than Rbl 5,000 are presented to the officials of the customs body for the customs inspection.
Registered in the Ministry of Justice of the Russian Federation on January 21, 2004. Reg. No. 5449.

Order of the Ministry of Internal Affairs of the Russian Federation No. 1033 of December 26, 2003 on the Endorsement of the List of Officials in the Framework of the Ministry of Internal Affairs of Russia Enjoying the Right of Access to Information Comprising the Taxation Secret

Lists the names of the positions in the framework of the Ministry of Internal Affairs of Russia and the volume of information on taxpayers they have access to.
Registered in the Ministry of Justice of the Russian Federation on January 21, 2004. Reg. No. 5443.

Order of the State Customs Committee of the Russian Federation No. 1546 of December 26, 2003 on the Endorsement of the Blank Forms of Correction of the Customs Cost and Customs Payments and the Regulation on the Correction of the Customs Cost of Commodities

Defines the procedure of correction of the customs cost of commodities declared by the customs body using the cargo customs declaration, as well as the filling procedure for the written form of correction of the customs cost and customs payments on the blank forms KTS-1 (main sheet) and KTS-2 (additional sheet) when correcting the customs cost and releasing commodities with secured customs payments that may be accrued additionally as a result of control of the customs cost.
The form of correction of the customs cost and customs payments (KTS) is an integral part of the appropriate cargo customs declaration.
KTS-1 and KTS-2 consist of four stitched up sheets of self-copying paper distributed similarly to the sheets of the cargo customs declaration that have special protection elements.
Registered in the Ministry of Justice of the Russian Federation on January 16, 2004. Reg. No. 5421.

Order of the Ministry of Finance of the Russian Federation No. 6n of January 21, 2004 on the Procedure for Entering into Force of the Order of the Ministry of Finance of the Russian Federation No. 115n of December 11, 2003

The Order of the Ministry of Finance of Russia No. 115n of December 11, 2003 on the amendments to the Directions on the procedure of application of the budget classification of the Russian Federation endorsed by the Order of the Ministry of Finance of the Russian Federation No. 127n of December 11, 2002 is entered into force from January 1, 2004.

Decision of the Government of the Russian Federation No. 35 of January 23, 2004 on the Amendment to the Decision of the Government of the Russian Federation No. 828 of July 8, 1997

The time limit for the exchange of the passports of the citizens of the USSR for the passports of the citizens of the Russian Federation is extended from December 31, 2003 to June 1, 2004.

Decision of the Government of the Russian Federation No. 31 of January 23, 2004 on the Endorsement of the Rules of Transfer to the Stabilisation Fund of the Russian Federation of Additional Incomes of the Federal Budget, Residues of the Resources of the Federal Budget As of the Beginning of the Fiscal Year and the Incomes from the Placing of the Resources of the Stabilisation Fund

Specifies the procedure of estimation of additional incomes of the federal budget due for transfer to the Stabilisation Fund of the Russian Federation. Endorses the rules of transfer to the mentioned Fund of additional incomes of the federal budget, residues of the resources of the federal budget as of the beginning of the fiscal year and incomes from the placing of the resources of the Fund.

Order of the Ministry of Finance of the Russian Federation and the Central Bank of Russia No. 119n/1364-U of December 29, 2003 on the Endorsement of the Procedure of Opening and Use of the Account in the OAO Russian Agricultural Bank of an Agricultural Producer Envisaging a Special Procedure of Payments with Creditors of the Agricultural Producer

The endorsed procedure regulates the procedure of opening and use of accounts of agricultural producers with an overdue, deferred or spread debt in payments to the budgets of all levels of the budget system, state non-budgetary funds, as well as for supplied commodities (fulfilled works, rendered services) in the OAO Russian Agricultural Bank or payments with creditors of agricultural producers.
Registered in the Ministry of Justice of the Russian Federation on January 22, 2004. Reg. No. 5462.

Order of the Ministry of Justice of the Russian Federation No. 2 of January 12, 2004 on the Endorsement of the Form and Procedure of Providing an Excerpt from the Register of Attorneys of Foreign States Carrying out Advocacy Activities on the Territory of the Russian Federation

Information contained in the register of attorneys of foreign states engaged in advocacy activities on the territory of the Russian Federation is provided to the bodies of state power and bodies of local government free of charge. To the rest of the applicants, such information is provided at cost, for 1 minimum amount of labour remuneration. Information on a particular attorney of a foreign state is provided against the request drawn up in free form with the payment document attached. The excerpt from the register is sent to the applicant within up to one month from the moment of receiving of the appropriate request in the Ministry of Justice of Russia.
Registered in the Ministry of Justice of the Russian Federation on January 22, 2004. Reg. No. 5459.

Decision of the Federal Power Supply Commission of the Russian Federation No. 111-e/10 of December 29, 2003 on the Endorsement of the Method of Application of Tariff Rates for Electric Power in Cases of Operative Optimisation of the Working Regimes of the Uniform Power Supply System of Russia

Defines the procedure of application of tariff rates for electric power in cases of operative optimisation of the working regimes of the Uniform Power Supply System of Russia or in cases of emergency, unassessable working regimes occurring because of the accidents, loadshedding, uncoordinated increase of consumption of power and other objective reasons of deviation of the actual amounts of the balance of power flow of the subjects of the federal (all-Russia) wholesale market of electric power from the expected volumes of supplies and consumption of electric power.
The endorsed Method applies to the subjects of the wholesale market other than those included in the List of the subjects of the Russian Federation united in the pricing zone of the wholesale market of electric power of the transient period endorsed by the Decision of the Government of the Russian Federation No. 643 of October 24, 2003.
Registered in the Ministry of Justice of the Russian Federation on January 21, 2004. Reg. No. 5452.

Order of the Ministry of Finance of the Russian Federation No. 399 of December 19, 2003 on the Procedure of Monitoring of the Budget-Supported Sector

The monitoring of the budget-supported sector is arranged in compliance with the endorsed by the Order monitoring forms by the chief administrators of the resources of the federal budget. The monitoring applies to all administrators of the resources of the federal budget and recipients of the resources of the federal budget of the appropriate chief administrator of the resources of the federal budget.
Registered in the Ministry of Justice of the Russian Federation on January 20, 2004. Reg. No. 5435.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/725 of December 29, 2003 on the Endorsement of the Form of the Tax Declaration for the Land Tax and Its Filling Instruction

Endorses the form of the tax declaration for the land tax and its filling Instruction. The tax declaration for the land tax, Form KND 1153001, is submitted by the payers of the land tax to the tax bodies where they are registered at the place of location of the land plots recognised as objects of taxation.
Registered in the Ministry of Justice of the Russian Federation on January 20, 2004. Reg. No. 5432.

Decision of the Constitutional Court of the Russian Federation of January 27, 2004 on the Case of Constitutionality of Individual Provisions of Item 2 of Part 1 of Article 27, Parts 1, 2 and 4 of Article 251, Parts 2 and 3 of Article 253 of the Code of Civil Procedures of the Russian Federation Pursuant to the Request of the Government of the Russian Federation

The applicant challenged the constitutionality of the mentioned provisions of the Code of Civil Procedures of the Russian Federation specifying the authority of the Supreme Court of the Russian Federation to consider and solve the cases challenging the normative legal acts of the Government of the Russian Federation, as well as to take decisions recognising such acts as contradicting the federal law and invalidating them from the day of their adoption.
The Constitutional Court of the Russian Federation recognised as not contradicting the Constitution of the Russian Federation the interconnected provisions of Item 2 of Part 1 of Article 27, Part 1, Part 2 and Part 4 of Article 251, Part 2 and Part 3 of Article 253 of the Code of Civil Procedures of the Russian Federation inasmuch as they empower the Supreme Court of the Russian Federation with authority to consider and solve the cases invalidating the normative legal acts of the Government of the Russian Federation. The mentioned provisions do not imply the solving by the Supreme Court of the Russian Federation of the cases challenging the normative legal acts of the Government of the Russian Federation adopted in execution of the authority vested in it directly by the federal law. The revealed constitutional and legal meaning of the mentioned provision is obligatory to all and excludes any other interpretation in the legal practice.
The normative regulation contained in Part 2 and Part 3 of Article 253 in relation to Item 2 of Part 1 of Article 27, Part 1, Part 2 and Part 4 of Article 251 of the Code of Civil Procedures of the Russian Federation stating that recognising of the normative legal act as contradicting the federal law from the day of adoption implies the loss of force of this normative legal act or part of it - inasmuch as it pertains to the checking of the normative legal acts that may be checked in the course of constitutional proceedings - has no legal power from the moment of adoption and may not be applied.
The Constitutional Court of the Russian Federation has abstained from recognising the provisions of Item 2 of Part 1 of Article 27, Part 1, Part 2 and Part 4 of Article 251, Parts 1, 2 and Part 3 of Article 253 of the Code of Civil Procedures of the Russian Federation as not complying with the Constitution of the Russian Federation in the form of the act. The Federal Assembly must adopt a federal constitutional law specifying the authority of the Supreme Court of the Russian Federation in consideration of the cases challenging such normative legal acts of the Government of the Russian Federation other than those falling in the exclusive authority of the Constitutional Court of the Russian Federation.
The Constitutional Court of the Russian Federation emphasised that the Decision does not imply the obligation to revise the earlier adopted by the Supreme Court Decisions on the cases challenging the provisions of the normative acts of the Government of the Russian Federation, which does not exclude for the authorised subjects opportunities to apply to the Constitutional Court of the Russian Federation with appropriate requests.
The Decision is entered into force immediately after annunciation.

Decision of the Government of the Russian Federation No. 42 of January 24, 2004 on the Amendments to Some of the Acts of the Government of the Russian Federation Pursuant to the Assigning of the Ministry of Finance of the Russian Federation As the Authorised Federal Body of Executive Power in Charge of Regulation, Control and Enforcement in the Sphere of Building and Investing of the Resources of Accumulated Pensions

The amendments are introduced to implement state regulation, control and enforcement in the sphere of building and investing of the resources to finance the accumulated part of the labour pension and in execution of the Federal Law on investing of the resources to finance the accumulated part of the labour pension in the Russian Federation.

Decision of the Government of the Russian Federation No. 39 of January 23, 2004 on the Amendments to the Decision of the Government of the Russian Federation No. 1198 of October 28, 1999

Specifies that unalloyed aluminium (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 7601 10 000 0) and initial aluminium alloys (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 7601 20 100 0) are exported outside the member-states of the Customs Union agreement duty free (earlier, 5% of the customs cost).
The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 36 of January 23, 2004 on the Amendments to the Decisions of the Government of the Russian Federation No. 830 of November 30, 2001 and No. 602 of August 21, 2001

Introduces the rates of the import customs duties for cellulose ethers, thread cutting machine-tools, food mincers and mixers, fruit or vegetable juicers and some other commodities.
The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 32 of January 23, 2004 on the Registration and Amount of Payment for the Registration of the System of Voluntary Certification

Defines the procedure of registration of the system of voluntary certification created in compliance with the Federal Law on technical regulation by a legal entity and/or natural person engaged in activities as an independent entrepreneur, or several such entities. The registration of the system of voluntary certification is vested in the State Standards Committee of Russia. Information of the entity (entities) having created the system of voluntary certification, of the rules of functioning of the system of voluntary certification, compliance sign and procedure of its application is included in the Uniform Register of the Registered Systems of Voluntary Certification.
The payment for the registration of the system of voluntary certification is fixed in the amount of Rbl 1,000.

Direction of the Central Bank of Russia No. 1379-U of January 16, 2004 on the Assessment of the Financial Stability of the Bank to Acknowledge It As Sufficient for Participation in the Deposit Insurance System

Specifies the composition of indicators, method of their calculation and determination of the summary result for them to recognise the financial stability of the bank as sufficient for participation in the deposit insurance system.
To assess the financial stability of the bank, the following groups of figures are used:
- group of figures to assess the capital including the figures of capital sufficiency and quality;
- group of figures to assess the assets including the figures of quality of loans and assets, amount of reserves for losses in loans and other assets, risk concentration for the assets;
- group of figures to assess the quality of management of the bank, its operations and risks including the figures of property structure transparency, organisation of risk management systems and internal control service;
- group of figures to assess incomes including the figure of profitability of assets and capital, structure of incomes and expenses, profitability of individual types of operations;
- group of figures to assess liquidity including the figures of liquidity of assets, liquidity and structure of obligations, bank general liquidity, risk for big creditors and depositors.
Financial stability of the bank is recognised to be sufficient to recognise the bank as complying with the requirements for participation in the deposit insurance system if the assessment of each of the five summary results for the groups of figures used to assess the financial stability is recognised as satisfactory.
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 January 23, 2004. Reg. No. 5485.

Regulation of the Central Bank of Russia No. 248-P of January 16, 2004 on the Procedure of Consideration by the Bank of Russia of the Bank Request to Adopt the Statement of the Bank of Russia of the Bank Compliance with the Requirements for Participation in the Deposit Insurance System

Defines the procedure and the stages of consideration in the territorial institution and the central office of the Bank of Russia of the request to adopt the statement of the bank compliance with the requirements for participation in the deposit insurance system. Defines the functions of the structural divisions and territorial institutions of the Bank of Russia, time limits for decision taking, contensive goals for each stage of the request consideration. The adoption of a positive statement by the Banking Enforcement Committee of the Bank of Russia means the bank admission to the deposit insurance system.
The Bank of Russia shall take the decision on the bank request within 9 months from the day of its sending. If the Banking Enforcement Committee of the Bank of Russia takes a negative decision, the bank may renew the request and the Banking Enforcement Committee of the Bank of Russia will take a new decision.
The Regulation 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 January 23, 2004. Reg. No. 5484.

Regulation of the Central Bank of Russia No. 247-P of January 16, 2004 on the Procedure of Consideration by the Bank of Russia of the Application to Appeal against the Negative Statement of the Bank of Russia on the Repeated Request for the Bank Compliance with the Requirements for Participation in the Deposit Insurance System

Decision of the negative statement may be appealed against by the bank within 1 month from the day of its adoption by the Banking Enforcement Committee. As a result of consideration of the application of the bank, the Banking Enforcement Committee within one month after receiving it shall take a decision to either satisfy it or confirm the negative statement on the repeated request. In the latter case, the negative statement may be appealed against anew within one month from the day of its adoption. Decision on the repeated application is taken by the Chairman of the Bank of Russia within one month from the day of receiving.
The Regulation 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 January 23, 2004. Reg. No. 5483.

Decision of the Federal Commission for Securities Market No. 03-52/PS of December 24, 2003 on the Endorsement of the Procedure of Estimation of the Market Price of Emission Securities and Investment Shares of the Shared Investment Funds Released for Circulation through Trade Organisers and the Fixing of the Limits of Fluctuation of the Market Price

The endorsed procedure applies in cases of determination of the taxable base for the incomes tax from natural persons according to the procedure envisaged in Chapter 23 of the Tax Code of the Russian Federation, when reassessing investments in securities, when assessing securities accepted by the broker as a security for marginal deals and in other cases.
The limits of the market price fluctuations for the purposes of determination of the financial result from the sale (withdrawal) of emission securities and investment shares of the shared investment funds is fixed in the amount of 20% up and down from the market price of the security.
Registered in the Ministry of Justice of the Russian Federation on January 23, 2004. Reg. No. 5480.

Decision of the Federal Commission for Securities Market No. 03-45/ps of December 17, 2003 on the Amendments to the Standards of Issue of Securities and Registration of Prospectuses of Securities Endorsed by the Decision of the Federal Commission for Securities Market of Russia No. 03-30/ps of June 18, 2003

Refines the particulars of the placing of securities in cases of reorganisation of legal entities. Specifies that the registered capital of the joint-stock company created as a result of a reorganisation must not be greater than the cost of its net assets except for the cases of creation of joint-stock companies through privatisation of state and municipal enterprises when the federal law envisages another procedure of building of the registered capital. Reorganisation of a joint-stock company in the form of a merger or incorporation involving a legal entity of another organisational legal form is permitted in cases specifies by the federal laws. Reorganisation of a joint-stock company in the form of isolation or separation forming a new legal entity of another organisational legal from is also permitted only in cases specified in the federal laws.
The placing of securities in cases of a merger, incorporation, isolation and separation of legal entities is carried out only by conversion.
Registered in the Ministry of Justice of the Russian Federation on January 23, 2004. Reg. No. 5479.

Decision of the Federal Commission for Securities Market No. 03-44/ps of December 17, 2003 on the Amendments to the Decision of the Federal Commission for Securities Market No. 23 of August 31, 2001 on the Information Provided by Trade Organisers at Securities Market As a Result of the Deals with Payments Made by the Broker Using Monetary Resources or Securities Provided by the Broker to the Client on the Deferred Return Basis

Specifies the procedure of providing information by trade organisers at the securities market as a result of the deals using monetary resources and/or securities handed over by the broker to the client as a loan (marginal deals). Provided information is sent on the daily basis to the Federal Commission for Securities Market of Russia no later than 14:00 of the working day following the reported day (earlier, no later than 9:00 of the following working day).
Registered in the Ministry of Justice of the Russian Federation on January 23, 2004. Reg. no. 5478.

Order of the State Fishery Committee of the Russian Federation No. 449 of December 11, 2003 on the Endorsement of the Procedure of Distribution of the Quotas for the Catching (Extraction) of Water Biological Resources for the Purposes of Their Reproduction and Acclimatisation

To enjoy the quotas, the user sends to the basin body in charge of the protection, reproduction of the water biological resources and regulation of fishing an appropriate request meeting the requirements listed in the Order. The basin body shall examine together with the scientific research fishery organisations requests and submit summary requests to the State Fishery Committee of Russia, as well as suggestions on quota allocation.
The Order defines the components of the volume of the quotas for the catching (extraction) of the water biological resources for the purposes of their reproduction and acclimatisation.
Registered in the Ministry of Justice of the Russian Federation on January 23, 2004. Reg. No. 5477.

Order of the State Customs Committee of the Russian Federation No. 1441 of December 11, 2003 on the Fixing of the Authority of the Customs Bodies in the Customs Operations Carried out on the Diplomatic Mail and Commodities Moved by Individual Categories of Foreigners

Lists the customs bodies empowered with authority to carry out customs operations on the diplomatic mail and the consular pouch. Other customs bodies may carry out customs operations only on commodities, diplomatic mail and the consular pouch if such operations pertain to the internal customs transit procedure, customs regimes of international customs transit and reexport.
Registered in the Ministry of Justice of the Russian Federation on January 22, 2004. Reg. No. 5469.

Decision of the Federal Commission for Securities Market No. 03-50/ps of December 24, 2003 on the Amendment to the Procedure of Assigning of the State Registration Numbers to the Issues of Emission Securities Endorsed by the Decision of the Federal Commission for Securities Market of Russia No. 03-16/ps of April 1, 2003.

Specifies the procedure of taking decisions on the revocation of the earlier assigned state registration No. and assigning a new registration No. to the issues of emission securities registered before the entry into force of the Decision of the Federal Commission for Securities Market of Russia No. 03-16/ps of April 1, 2003 and not complying with it.
The body in charge of the registration shall notify of it, no later than within three days of the date of adoption of the decision, the issuer of emission securities or the person in charge of the registration of the rights for such emission securities.
Registered in the Ministry of Justice of the Russian Federation on January 22, 2004. Reg. No. 5456.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-23/709 of December 23, 2003 on the Endorsement of the Form of the Tax Declaration for the Incomes Obtained by a Russian Organisation from Sources outside the Russian Federation and Its Filling Instruction

The declaration is submitted by the Russian organisation when applying to the tax bodies for the purposes of offsetting in compliance with the legislation on taxes of the Russian Federation and agreements on avoidance of double taxation of the amounts of the profit (income) tax paid out (collected) in the foreign state. The tax declaration is submitted by the taxpayers to the tax bodies at the place of registration. The declaration may be submitted to the tax bodies in any of the reported (tax) period regardless of the time of payment (collection) of the tax in the foreign state simultaneously with the submission of the declaration for the profit tax.
Registered in the Ministry of Justice of the Russian Federation on January 20, 2004. Reg. No. 5431.

Decision of the Constitutional Court of the Russian Federation of January 29, 2004 on the Case of Constitutionality of Individual Provisions of Article 30 of the Federal Law on Labour Pensions in the Russian Federation Pursuant to the Requests of Groups of Deputies of the State Duma, As Well As the Federal Assembly (Il Tumen) of the Republic of Sakha (Yakutia), the Duma of the Chukotka Autonomous District and the Appeals of a Number of Citizens

The Constitutional Court of the Russian Federation recognised as constitutional the norm contained in Item 4 of Article 30 of the Federal Law on labour pensions in the Russian Federation inasmuch as it excludes the beneficial (aliquot) procedure of calculation of the total length of work when assessing the pension rights of the insured as of January 1, 2002 by their conversion (transformation) into the estimated pension capital and does not permit to take into account in the total length of work certain periods of publicly useful activities included into it according to the earlier available legislation. The given norm may not serve as the grounds impairing the terms of implementation of the right for the pension support since it does not prevent a citizen from implementing the assessment of his pension rights obtained before January 1, 2002 including those pertaining to the calculation of the length of work and pension amount according to the norms of the earlier available legislation.
The revealed meaning of the mentioned norm is obligatory for all and excludes any other its interpretation in the legal practice. The cases of the applicant citizens must be revised taking into account the revealed legal meaning.
The Decision is entered into force immediately after annunciation.

Decision of the Government of the Russian Federation No. 41 of January 23, 2004 on the Endorsement of the Sample State Contracts for the Scientific Research and Design Works under a State Defence Order

The sample forms define the subject and terms of the contracts, the rights and duties of the parties, time of execution, procedure of accepting of fulfilled works, cost of works and the payments procedure, terms of confidentiality, other additional terms and responsibility of the parties.

Order of the Ministry of Communication of the Russian Federation No. 3 of January 19, 2004 on the Endorsement of the Rules of Application of the Signal Combining Devices of Several Communication VHF and UHF Radio Transmitters

Defines the procedure of application of the signal combining devices of several communication VHF and UHF radio transmitters intended for joint operation of several radio transmitters on a common load (antenna) without mutual interference operating in the frequency ranges of 136...174 MHz, 403...470 MHz, 890...960 MHz and 1710...1990 MHz. Specifies the requirements to the electric and functional parameters of the signal combining devices, to their technical characteristics, requirements to resistance to mechanical and climatic impact, electric safety requirements.
The rules apply to confirm the compliance of the signal combining devices used in the public use network, technological communication networks and special purpose communication networks if connected to the public use communication network.
The rules are entered into force from March 1, 2004.
Registered in the Ministry of Justice of the Russian Federation on January 23, 2004. Reg. No. 5482.

Order of the Ministry of Finance of the Russian Federation No. 105n of November 24, 2003 on the Endorsement of the Accounting Regulation PBU 20/03 "Information on the Participation in the Joint Activities"

Specifies the rules and procedure of disclosing of information on participation in joint activities in accounting reports of commercial organisations (other than credit organisations). PBU defines the rules of registration of economic operations in the accounting work and reports of organisations in cases of joint operations, joint use of assets and joint activities. PBU is not applied by the organisation in cases of conclusion of a constituent agreement or agreement creating a financial industrial group resulting in the forming of a legal entity or financial industrial group, as well as making contributions in the registered, shared capital, shared fund of another organisation. PBU also does not apply in cases of conclusion of an agreement on participation in the joint activities other than the one envisaging the making of economic profit or income.
Information on participation in joint activities implies the one disclosing part of activities of an organisation (reported segment) carried out to make economic profit or income together with other organisations and/or independent entrepreneurs by combining contributions and/or joint activities without the forming of the legal entity.
The Order is entered into force beginning with accounting reports for the year 2004.
Registered in the Ministry of Justice of the Russian Federation on January 22, 2004. Reg. No. 5457.

Order of the Ministry of Natural Resources of the Russian Federation No. 1006 of November 12, 2003 on the Endorsement of the Lists of Information on the Forestry Fund of the Russian Federation Provided Free of Charge and at Cost

Specifies that information of the state records of the forestry fund of the Russian Federation and the annual report "Status and Use of the Forestry Resources of the Russian Federation" is provided free of charge. Other information of the state records of the forestry fund, forestry planning materials, hunting and geobotanical prospecting of territories and other information is provided at cost.
Registered in the Ministry of Justice of the Russian Federation on January 20, 2004. Reg. No. 5437.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-05/38 of January 23, 2004 on the Invalidation of the Methodology Recommendations on the Procedure of Calculation and Payment of the Uniform Social Tax

Invalidates the Order of the Ministry of Taxation of the Russian Federation No. BG-3-05/344 of July 5, 2002 on the endorsement of the Methodology Recommendations on the procedure of calculation and payment of the uniform social tax with amendments.

Decision of the Higher Arbitration Court of the Russian Federation No. 7307/03 of October 8, 2003

Invalidates the provisions of Paragraphs 6 and 7 of Section "Particulars of Filling of Column 3 of the Advance Payment Estimate by Organisations Using Tax Exemptions in Compliance with Article 239 of the Code" of the Procedure of filling of the advance payment estimate for the uniform social tax endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-05/49 of February 1, 2002 (in the wording of the Order of the Ministry of Taxation of Russia No. BG-3-05/134 of March 26, 2003), as well as the provisions of Paragraphs 37 and 39 of Section "Procedure of Filling of the Declaration (Lines 0100-1100)" of the Instruction on the filling of the tax declaration for the uniform social tax endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-05/550 of October 9, 2002.
The earlier specified procedure of calculation of advance payments for the tax due for transfer to the federal budget does not increase the tax burden, however, it contradicts the procedure of calculation of the uniform social tax envisaged in Article 243 of the Tax Code of the Russian Federation changing the sequence of actions of the taxpayer when calculating the uniform social tax, which permits to recognise the normative legal act on taxes and fees as not complying with the Tax Code of the Russian Federation.

Decision of the Higher Arbitration Court of the Russian Federation No. 8551/03 of August 14, 2003

The applicant challenged the legality of the provision of Sentence 2 of Paragraph 2 of Item 1 of Section 4 "Incomes" of the Methodology Recommendations on the application of Chapter 25 "Profit Tax from Organisations" of the Tax Code of the Russian Federation endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-02/729 of December 20, 2002. According to the applicant, the mentioned provision illegally imposes the duty to include in the non-sales incomes amounts of fines or reimbursement of losses regardless of the applicant claims to the contactor and in the absence of debtor objections. The challenged provision violates the rights of the taxpayers determining the incomes using the accrual method to include in the non-sales incomes amounts of incomes in the form of civil actions only in cases of implementation of the right to demand the payment of these sanctions to the debtor and debtor actions confirming the acknowledgement of the debt in the form of a penalty or losses and the readiness to pa y them.
Having examined the case, the court recognised the applicant demands as substantiated and decided to invalidate Sentence 2 of Paragraph 2 of Item 1 of Section "Incomes" of the Methodology Recommendations on the application of Chapter 25 "Profit Tax from Organisations" of the Tax Code of the Russian Federation endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-02/729 of December 20, 2002.

Decision of the Government of the Russian Federation No. 40 of January 23, 2004 on the Non-Application of the Rate of the Import Customs Duty for Aluminium Oxide Other Than Artificial Corundum

The rate of the import customs duty endorsed by the Decision of the Government of the Russian Federation No. 830 of November 30, 2001 does not apply for aluminium oxide other than artificial corundum (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 2818 20 000 0).
The Decision is entered into force one month after the day of its official publication for 9 months.

Order of the State Customs Committee of the Russian Federation No. 1583 of December 31, 2003 on the Kimberley Process Certificates and the Certificates of Export of Untreated Natural Diamonds

The customs bodies specified as the places of declaring of precious metals and stones are ordered to carry out the customs registration of untreated natural diamonds in the obligatory presence of the Kimberley process certificate (in cases of import) and the certificate of export of untreated natural diamonds (in cases of export) confirming that the exported (imported) consignment does not contain diamonds originating in the conflict zones.
The mentioned customs bodies must control the return to the country of the export of imported consignments of untreated natural diamonds when they are declared without the Kimberley process certificate under the reexport customs regime under the condition of the presence of information on the country of destination in the customs declaration matching the information on the country of dispatch in the transportation or commercial documents in cases of import.
Registered in the Ministry of Justice of the Russian Federation on January 28, 2004. Reg. No. 5491.

Regulation of the Central Bank of Russia No. 242-P of December 16, 2003 on the Organisation of Internal Control in Credit Organisations and Bank Groups

Introduces the rules of organisation of internal control in credit organisations and bank groups, as well as defines the particulars of the procedure of supervision of observation of the mentioned rules by the Bank of Russia.
The bodies of internal control shall include: bodies of management of the credit organisation, audit commission (auditor), manager and chief accountant (their deputies) of the credit organisation and their branches, service of internal control (internal audit), official (structural division) in charge of the combating of legalisation (laundering) of incomes and other bodies (controller of the professional participant of the securities market, official in charge of the legal issues).
The Regulation provides recommendations on control measures carried out by the management bodies over organisation of activities of the credit organisation. Also provides the list of the main issues pertaining to internal control requiring adoption of internal documents. Specifies that the credit organisation must have plans of actions for the cases of unexpected circumstances. Internal documents must define the procedure of checking of these plans for opportunities of their execution in cases of unexpected circumstances, as well as the list of unexpected circumstances requiring adoption of plans of actions.
To assess the condition of internal control, the credit organisations shall submit the certificate drawn up according to the attached form to the territorial institution of the Bank of Russia in the framework of the annual report.
The Regulation 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 January 27, 2004. Reg. No. 5489.

Order of the State Fishery Committee of the Russian Federation, Ministry of Economic Development of the Russian Federation and the Ministry of Finance of the Russian Federation No. 28/11/4n of January 23, 2004 on the Endorsement of the Typical Regulation on the Procedure and Terms of Determination in the Subjects of the Russian Federation Adjacent to the Sea Coast of Allocated to the Applicants Shares for the Catching (Extraction) of Water Biological Resources for the Purposes of Coastal Fishing

Specifies the procedure and terms of determination in the subjects of the Russian Federation adjacent to the sea coast of the allocated to the Russian applicants shares for the catching (extraction) of water biological resources for the purposes of coastal fishing, for industrial purposes in the internal sea waters, in the territorial sea of the Russian Federation, on the continental shelf and in the exclusive economic zone in the Baltic and the Black Seas, as well as in the Azov and the Caspian Seas and the downstreams of rivers falling into the seas. Lists the documents submitted by the applicant wishing to determine the shares for the purposes of coastal fishing.
The shares allocated to the applicant are determined as the ratio of the sum of quotas for the catching (extraction) of each type of water biological resources allocated to the applicant for industrial purposes, in the frame work of scientific programs and resource research plans purchased at auctions in the previous three years to the total volume of quotas allocated to all applicants in the same regions of activities for the same period.
Registered in the Ministry of Justice of the Russian Federation on January 23, 2004. Reg. No. 5487.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/05-8139 of December 15, 2003 on the Blank Form of the Disability Sheet

Conveys the new specimen of the disability sheet to be made from the I quarter of 2004 for use in practical work. The blank form is being brought in compliance with the actual normative acts on assigned and calculated temporary disability, maternity allowances.
The earlier issued blank forms may be used by the medical treatment and prevention institutions together with the new blank forms.

Decision of the Federal Power Supply Commission of the Russian Federation No. 110-e/19 of December 26, 2003 on the Endorsement of the Procedure of Introduction to the Federal (All-Russia) Wholesale Market of Electric Power of Power Intensive Consumer Organisations

Specifies the procedure of adoption of decisions on the introduction of power intensive consumer organisations to the federal (all-Russia) wholesale market of electric power and their inclusion in the List of commercial organisations being the subjects of the federal (all-Russia) wholesale market of electric power. The issue of introduction of the power intensive consumer organisations to the wholesale market is examined if there are written applications to the Chairman of the Federal Power Supply Commission of the Russian Federation. The Decision lists the documents to be attached to the application.
Registered in the Ministry of Justice of the Russian Federation on January 29, 2004. Reg. No. 5504.

Order of the Ministry of Taxation of the Russian Federation No. BG-6-02/1372 of December 26, 2003 on the Procedure of Accrual of the Monthly Advance Payments for the Profit Tax in the I Quarter of 2004

Explains the procedure of recording in the taxpayer personal account cards of amounts of the monthly advance payments for the profit tax for the I quarter of 2004. The amount of the monthly advance payments for the profit tax for the I quarter of 2004 does not depend on the profit tax rates fixed from January 1, 2004.
The tax bodies shall accrue the amounts of the monthly advance payments due from taxpayers in the I quarter of 2004 independently on the basis of the profit tax declarations for 9 months of 2003.

Letter of the Ministry of Taxation of the Russian Federation No. OS-6-03/86@ of January 27, 2004 on the Particulars of Keeping of Purchase Ledgers and Sales Ledgers in the Estimates of the Value Added Tax

Before introduction of amendments by the Government of the Russian Federation to the rules of keeping of the logbooks of received and drawn up invoices, purchase ledgers and sales ledgers in the estimates of the value added tax endorsed by the Decision of the Government of the Russian Federation No. 914 of December 2000, the taxpayers (tax agents) may supplement the purchase ledger and the sales ledger with the column envisaging the 18% tax rate to register received and drawn up invoices containing the 18% tax rate.

Decision of the Government of the Russian Federation No. 44 of January 30, 2004 on the State Commodity Interventions at the Grain Market in 2004

Commodity interventions at the grain market shall be arranged by selling to organisations of the flour and groats industry of the harvest of 2002 purchased during state purchase interventions in 2002-2003.
The state commodity interventions at the grain market shall be arranged through tenders at exchanges. To compensate for the tender expenses of commodity exchanges, the exchange fee is fixed in the amount of not greater than 0.3% of the cost of the grain of the intervention fund sold at the tenders. The exchange fee is paid by the buyers of the grain and is not included in the grain selling price. The Decision fixes the starting prices to begin the state commodity interventions.

Regulation of the State Customs Committee of the Russian Federation and the Central Bank of Russia Nos. 01-100/1, 243-P of December 22, 2003 on the Application of the Instruction of the Bank of Russia and the State Customs Committee of Russia No. 86-I and No. 01-23/26541 of October 13, 1999 on the Procedure of Currency Control over the Receipts Obtained by the Russian Federation from the Export of Commodities and the Instruction of the Bank of Russia and the State Customs Committee of Russia No. 91-I and No. 01-11/28644 of October 4, 2000 on the Procedure of Currency Control over the Reasonableness of Payment for the Imported Commodities by Residents

The mentioned Instructions shall apply to all deals between residents and non-residents envisaging currency operations subject to currency control regardless of the declared on the basis of these deals commodity customs regime, except for the customs regimes of international customs transit, moving of supplies and other special customs regimes specified under Article 268 of the Customs Code of the Russian Federation.

      The deal certificate (import deal certificate) is presented to the customs bodies when placing the commodities under the declared customs regime according to the procedure defined in the Customs Code of the Russian Federation and adopted in compliance with other legal acts of the Russian Federation and legal acts of the State Customs Committee of Russia.

      The Regulation is entered into force 10 days after the day of its official publication.

      Registered in the Ministry of Justice of the Russian Federation on February 2, 2004. Reg. No. 5517.

Decision of the Federal Commission for Securities Market No. 03-53/ps of December 26, 2003 on the Endorsement of the Forms of Reports of the Management Companies in Charge of the Trust Control of the Resources of Accumulated Pensions

Endorses the forms of reports of the management companies in charge of the trust control of the resources of accumulated pensions: of the deals of sale of securities at prices below/higher than the market ones, of investing of resources of accumulated pensions, of incomes from investing of resources of accumulated pensions.

      Registered in the Ministry of Justice of the Russian Federation on January 29, 2004. Reg. No. 5498

Order of the Ministry of Taxation of the Russian Federation No. VG-3-22/9@ of January 9, 2004 on the Endorsement of the Recommended Form of the Certificate of Registration of the Object (Objects) of Taxation for the Gambling Tax

Endorses the recommended Form 29-3 "Certificate of Registration of the Object (Objects) of Taxation for the Gambling Tax".

Letter of the Ministry of Taxation of the Russian Federation No. VG-6-02/1358@ of December 25, 2003 on the Submission of the Declaration for the Profit Tax

Explains that for the year 2003, the declaration for the profit tax from organisations is submitted by the taxpayers according to the form endorsed by the Order of the Ministry of Taxation of Russia No. VG-3-02/542 of December 7, 2001 (registered in the Ministry of Justice of Russia on December 17, 2001, No. 3084) taking into account the amendments introduced by the Order of the Ministry of Taxation of Russia No. VG-3-02/358 of July 12, 2002 (registered in the Ministry of Justice of Russia on July 24, 2002, No. 3614).

Direction of the Central Bank of Russia No. 1368-U of January 9, 2004 on the List of Securities Forming the Lombard List of the Bank of Russia

The Lombard List of the Bank of Russia includes the following securities:

- state short-term couponless bonds;
- bonds of the federal loan with a permanent coupon income;
- bonds of the federal loan with a fixed coupon income;
- bonds of the federal loan with debt amortisation;
- bonds of the federal loan with a variable coupon income;
- bonds of the external bond loans of the Russian Federation;
- bonds of the state currency bond loan of 1999;
- bonds of the 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.

      Registered in the Ministry of Justice of the Russian Federation on February 2, 2004. Reg. No. 5519.

Direction of the Central Bank of Russia No. 1366-U of December 30, 2003 on the Simultaneous Inspection of Investments of Authorised Banks and Their Resident Clients (Other Than Credit Organisations) into Securities Issued by Non-Residents as of January 1, 2004

No later than February 25, 2004, authorised banks are ordered to submit to the territorial institution of the Bank of Russia information according to the attached Form 0409404 "Information on Investments of Authorised Banks and Their Resident Clients (Other Than Credit Organisations) into Securities Issued by Non-Residents as of January 1, 2004".

      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 January 29, 2004. Reg. No. 5506.

Regulation of the Central Bank of Russia and the State Customs Committee of the Russian Federation Nos. 244-P, 01-100/2 of December 25, 2003 on the Procedure of Transfer of the Contracts Envisaging Export or Import of Commodities from the Authorised Banks Having Signed the Deal Certificates for These Contracts to Other Authorised Banks

To transfer the contract envisaging export or import of commodities from the authorised bank having singed the deal certificate for it in compliance with the requirements of Instruction No. 86-I or Instruction No. 91-I for settlement services in another authorised bank, the resident having concluded the contract shall close the earlier signed deal certificate and draw up the new deal certificate for the given contract in the other authorised bank.

      The Regulation specifies the procedure of closing of the deal certificate and handing over of the documents to transfer the contract for settlement services. Defines the particulars of the contract transfer in cases of reorganisation of the bank.

      The Regulation 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 January 29, 2004. Reg. No. 5499.

Operative Direction of the Central Bank of Russia No. 8-T of January 22, 2004 on the Specimens of the Forms of Orders of the Head of the Interim Administration Managing a Credit Organisation

Provides the forms of orders on the assigning to the position, right of signature, distribution of duties, revision, inventory taking of the fixed assets and material assets, change of structure and endorsement of the manning table, responsibility for the keeping of the monetary resources, values, property, organisation of keeping of work-books, checking available unpaid documents and other.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/724 of December 29, 2003 on the Endorsement of the Form of the Tax Declaration for the Transport Tax and Its Filling

The endorsed forms of the declaration and the Instruction are obligatory for organisations with registered transport vehicles recognised as object of taxation: automobiles, motorcycles, scooters, buses and other self-propelled pneumatic and track-laying machines and mechanisms, airplanes, helicopters, ships, yachts, sail boats, cutters, snowmobiles, motor sleighs, motor boats, hydrocycles, non-self-propelled (tow) vessels, and other water and air transport vehicles registered according to established procedure.

      The tax declaration according to the Form KND 1152004 is submitted by the payers of the transport tax to the tax bodies at the place of location of the transport vehicles. The payment of the transport tax is arranged at the place of location of the transport vehicles within the time limits specified by the laws of the subjects of the Russian Federation.

      The endorsed form is used to submit the tax declarations with the time of submission expiring after the entry into force of the Order.

Order of the Ministry of Transport of the Russian Federation No. 221 of December 29, 2003 on the Endorsement of the Regulation on the Investigation, Classification and Registration of Transport Accidents on Internal Water Ways of the Russian Federation

Defines the procedure of investigation, classification and registration of transport accidents on internal water ways open for navigation except for the mouth portions of rivers with the maritime regime and vessels subject to the state registration in the State Register of Vessels and permitted for operation, as well as vessels engaged in navigation on internal water ways of the Russian Federation.

      The Order provides classification of transport accidents with vessels in operation having caused heavy injuries or death of people, vessel drowning or destruction and vessels damaging hydro structures, oil and oil product spills, fleet navigation obstacles, vessel stranding.

      Registered in the Ministry of Justice of the Russian Federation on January 29, 2004. Reg. No. 5493.

Direction of the Central 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

Endorses the forms of reports of credit organisations and specifies the procedure of their drawing up and submission to the Bank of Russia, as well as defines the list of the forms of reports and other information of credit organisations submitted to the Bank of Russia.

      The Direction introduces the drawing up and submission by credit organisations to the Bank of Russia of 4 new forms of reports necessary for supervision of activities of credit organisations and for the balance of payments. Adds Forms 156 "Information on Investments of the Credit Organisation" (monthly), 157 "Information on Major Creditors (Depositors) of the Credit Organisations" (monthly), 405 "Information on the Payments in Operations with Securities between Residents and Non-Residents" (monthly) and 407 "Information on Money Transfers of Natural Persons from the Russian Federation and to the Russian Federation in Favour of Natural Persons" (quarterly).

      The new Direction does not include now 16 forms of reports submitted by credit organisations in the framework of supervision over their activities, currency regulation and currency control, as well as for the purposes of operative analysis of the monetary and credit indicators and assessment of the figures of the balance of payments and 4 forms of reports submitted by the branches of credit organisations in the framework of supervision over their activities. Increases the frequency of drawing up and submission of 8 forms of reports.

      The Direction is entered into force and applies to the drawing up and submission by credit organisations of the forms of reports and other information envisaged in the Direction from April 1, 2004.

      Registered in the Ministry of Justice of the Russian Federation on January 23, 2004. Reg. No. 5488.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/58 of January 28, 2004 on the Endorsement of the Forms of Documents for the System of Taxation of Agricultural Producers

Endorses Forms: 26.1-1 "Application for the Switchover to the System of Taxation of Agricultural Producers", 26.1-2 "Notification of the Possibility of Application of the System of Taxation for Agricultural Producers", 26.1-3 "Notification of the Impossibility of Application of the System of Taxation for Agricultural Producers", 26.1-4 "Notification of the Refusal of Application of the System of Taxation for Agricultural Producers", 26.1-5 "Application for the Recalculation of the Tax Obligations and the Switchover to the Common Taxation Regime".

Order of the Ministry of Taxation of the Russian Federation No. BG-3-05/51 of January 27, 2004 on the Endorsement of the Form of Estimate of the Advance Payments for Insurance Contributions for Obligatory Pension Insurance and Its Filling Procedure

Endorses the form of the estimate of advance payments for insurance contributions for obligatory pension insurance for the entities making payments to natural persons: organisations independent entrepreneurs, natural persons not recognised as independent entrepreneurs, as well as its filling procedure.

The estimate is submitted by insurants to the territorial bodies of the Ministry of Taxation of Russia no later than April 20 (for the I quarter of the current estimate period), July 20 (for the six months of the current estimate period), October 20 (for the 9 months of the current estimate period).

Registered in the Ministry of Justice of the Russian Federation on February 5, 2004. Reg. No. 5528.

Order of the Ministry of Communication of the Russian Federation No. 2 of January 19, 2004 on the Requirements to the Content of the Description of the Network and the Means of Postal Communication

When describing the network and the means of postal communication, the applicants for the license for the services of postal communication must describe on the obligatory basis the list and working regimes of the objects of postal communication, their location, mail delivery routes, schedules and transport types used to deliver mail, as well as the list and functional description of the hardware and software means used to compile, receive, process, store, hand over, deliver postal dispatches.

Registered in the Ministry of Justice of the Russian Federation on February 4, 2004. Reg. No. 5524.

Order of the Ministry of Finance of the Russian Federation No. 8n of January 21, 2004 on the Prolongation for the Year 2004 of the Order of the Ministry of Finance of the Russian Federation No. 15n of February 7, 2003

To improve the procedure of reduction of the limits of budget obligations, the Order of the Ministry of Finance of Russia No. 15n of February 7, 2003 on the organisation of the work of the Ministry of Finance of the Russian Federation to implement the provisions of the Budget Code of the Russian Federation is prolonged for the year 2004.

      Registered in the Ministry of Justice of the Russian Federation on February 4, 2004. Reg. No. 5522.

Direction of the Central Bank of Russia No. 1370-U of January 9, 2004 on the Invalidation of Individual Normative Acts of the Bank of Russia

Pursuant to the endorsement by the Bank of Russia of the new list of securities forming the Lombard List of the Bank of Russia invalidates the Direction of the Bank of Russia No. 1208-U of November 18, 2002 on the on acceptance as a security of the credits of the Bank of Russia of the bonds of the federal loan with debt amortisation and the bonds of the federal loan with a variable coupon income sold by the Bank of Russia from its portfolio with obligatory redemption with amendments.

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 February 4, 2004. Reg. No. 5520.

Regulation of the Central Bank of Russia No. 246-P of January 5, 2004 on the Procedure of Drawing up of Consolidated Reports by the Parent Organisation of the Bank/Consolidated Group

Lists the reported data submitted by the participants of the bank/consolidated group to draw up consolidated reports. Defines the procedure of drawing up by the parent credit organisation of the cards of consolidation, logbook of mutual payments, logbook of adjustments, consolidated balance report and the consolidated report of profits and losses.

Specifies the particulars of describing in the consolidated reports of operations of sale of fixed assets between participants of the group, inclusion of the reported data of the participants of the group in the report of the foreign exchange exposure of the bank/consolidated group, calculation of the values of obligatory normatives of the group.

The Regulation 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 January 29, 2004. Reg. No. 5494.

Federal Law No. 1-FZ of February 5, 2004 on the Amendments to the Federal Law on the Hypothec (Real Estate Mortgage)

Introduced amendments permit for the mortgaging of any land plots except for those out of circulation or restricted for circulation on the basis of a federal law, as well as those available in the state or municipal property. Assessment of the land plot for the purposes of mortgaging is carried out according to the legislation regulating assessment activities in the Russian Federation. The mortgage value of the land plot handed over in mortgage under a mortgage contract is fixed in agreement with the mortgagee.

In cases of handing over of the land plot under a lease contract, the lessee may mortgage his lease rights, however, within the period of the lease contract for such land plot and with owner consent.

If there are tightly bound real estate objects owned by the owner of the land plot on the mortgaged land plot out of lands of agricultural destination, the mortgage contract for such land plot may be drawn up only with simultaneous mortgaging of the tightly bound real estate objects.

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

Order of the State Customs Committee of the Russian Federation No. 55 of January 20, 2004 on the Fixing of the Competent Customs Bodies in Charge of the Customs Operations for Certain Commodities Moved by Natural Persons

Lists the specialised customs bodies with authority restricted exclusively to the customs operations for commodities requiring the issue of the certificates of transport vehicles, chassis, self-propelled vehicles and spare parts for them moved by natural persons across the border, as well as operations of registration of the transport vehicles temporarily imported by natural persons.

The authority to carry out customs operations of registration of the temporarily imported transport vehicles for the natural persons arriving temporarily or living permanently in Moscow and the Moscow Province, St.Petersburg and the Leningrad Province is vested exclusively in the Butovo Customs Post of he Moscow Western Customs Office and the St.Petersburg Highway Customs Post of the North-West Excise Duty Customs Office.

Registered in the Ministry of Justice of the Russian Federation on February 4, 2004. Reg. No. 5526.

Decision of the Federal Commission for Securities Market No. 03-47/ps of December 24, 2003 on the Specialists of the Securities Market

Introduces the new system of qualification requirements to the employees of professional participants of the securities market, organisations engaged in the management of investment funds, shared investment funds and non-state pension funds, as well as organisations engaged in activities of a specialised depositary of investment funds, shared investment funds and non-state pension funds.

Qualification certificates of the Federal Commission for Securities Market of Russia issued with restricted period of validity and not presented to put the "unlimited" stamp may be presented for it to the Federal Commission for Securities Market of Russia no later than January 1, 2005. After this date, the mentioned certificates are considered to be invalid. The holders of qualification certificates of specialists in corporate finances and specialists of specialised depositaries of the shared investment funds must confirm the necessary level of professional qualification.

Registered in the Ministry of Justice of the Russian Federation on February 4, 2004. Reg. No. 5525.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-23/19 of January 16, 2004 on the Endorsement of the Form of the Annual Report of the Activities of a Foreign Organisation in the Russian Federation

Endorses the form of the annual report of activities of a foreign organisation in the Russian Federation (Form PO KND 1113020). The annual report is submitted through the permanent representation to the customs body at the place of location of the permanent representation.

Registered in the Ministry of Justice of the Russian Federation on February 4, 2004. Reg. No. 5523.

Decision of the Government of the Russian Federation No. 53 of February 6, 2004 on the Fixing of the Coefficient of Indexing of the Amount of the Monthly Insurance Payment under Obligatory Social Insurance against Industrial Accidents and Occupational Diseases

From January 1, 2004, the indexing factor for the amount of the monthly insurance payments in obligatory social insurance against industrial accidents and occupational diseases assigned before January 1, 2004 is fixed at 1.1.

Decision of the Government of the Russian Federation No. 52 of February 6, 2004 on the Cost of Insurance Year for the Years 2002-2004

The cost of insurance year is fixed in the following amounts: Rbl 504 for the year 2002, Rbl 756 for the year 2003, Rbl 1,008 for the year 2004. Amounts of insurance contributions to the Pension Fund of Russia is fixed proceeding from the cost of insurance year in the form of a fixed payment.

Decision of the Government of the Russian Federation No. 43 of January 30, 2004 on the Procedure of Application of the Anti-Dumping Duty for the Zinc-Coated Rolled Stock Originating in the Ukraine

Pursuant to the signing on January 23, 2004 of the Agreement between Russia and the Ukraine on the regulation of supplies to the Russian Federation of zinc-coated rolled stock originating in the Ukraine, the anti-dumping duty in the amount of 24.3% of the customs cost for the mentioned commodities is not collected during the period of the Agreement.

Order of the Ministry of Natural Resources of the Russian Federation No. 1151 of December 24, 2003 on the Endorsement of the Forms of the Notification of the Transborder Transportation of Waste and the Waste Transportation Document

Endorses the form of the notification of the transborder transportation of waste and the form of the waste transportation document.

Registered in the Ministry of Justice of the Russian Federation on February 2, 2004. Reg. No. 5515.

Order of the Ministry of Finance of the Russian Federation No. 2n of January 13, 2004 on the Form of the Agency State Statistical Monitoring No. 2-S "Information on Activities of the Insurance (Medical Insurance) Organisation for the Year ___ " and the Instruction on the Procedure of Drawing up and Submission of the Form of the Annual Statistical Reports of Insurance (Medical Insurance) Organisations

As compared to the earlier available Order of the Ministry of Finance of the Russian Federation No. 95N of November 28, 2001, shifts the time limits for the annually submitted information according to Form 2-S by insurance (medical insurance) organisations - no later than June 1, (earlier, May 15).

Insurance organisations concluding contracts of obligatory insurance of civil responsibility of owners of transport vehicles shall submit such information no later than August 1. The mentioned organisations shall submit for the reported year information on insurance premiums and payments under the contracts of obligatory insurance of civil responsibility of owners of transport vehicles, of concluded contracts and contracts where obligations terminated in the current year and other information.

The blank forms of the annual statistical reports shall be provided in insurance (medical insurance) organisations independently. It is permitted to introduce changes to the typical form only to extend or reduce the columns taking into account the significance of the figures. Introduction of additional and removal of individual requisites from the typical form is not permitted. All requisites of the endorsed typical form must remain intact (including codes of lines, form name, sections, subsections etc.).

The Order is entered into force beginning with the report for the year 2003.

Registered in the Ministry of Justice of the Russian Federation on January 29, 2004. Reg. No. 5505.

Operative Direction of the Central Bank of Russia No. 15-T of January 30, 2004 on the Opening of Bank Accounts by Credit Organisations

Explains that pursuant to the adoption of the Federal Law No. 185-FZ of December 23, 2003, legal entities and independent entrepreneurs do not need to present to the credit organisation the documents confirming the registration of the given entities as the payers of contributions to the state non-budgetary funds when opening bank accounts.

Decision of the Government of the Russian Federation No. 61 of February 7, 2004 on the Rates of Import Customs Duties for Fifth-Wheel Tractors and Motor Transport Vehicles

The rate of the import customs duty for fifth-wheel tractors and motor transport vehicles fixed in the amount of 5% of the customs cost shall be applied from January 15, 2004 on the permanent basis.

Decision of the Government of the Russian Federation No. 56 of February 6, 2004 on the General Rules of Preparation, Organisation and Holding of the Meetings of Creditors and Sessions of Committees of Creditors by the Bankruptcy Commissioners

The bankruptcy commissioner shall present for consideration by the meeting of creditors materials on the financial standing, debtor bankruptcy procedures and other materials permitting to adopt decisions on the issues of the agenda. The protocol of the meeting of creditors is drawn up in duplicate and is signed by the bankruptcy commissioner. One copy of the protocol is sent by the bankruptcy commissioner to the court within 5 days from the date of the meeting of creditors. If the meeting of creditors is arranged by the person demanding its convocation, the protocol of the meeting of creditors is drawn up in triplicate, with the first copy being sent to the court, the second - to the bankruptcy commissioner no later than within 5 days from the date of the meeting of creditors, and the third copy preserved with the person having arranged the meeting.

Decision of the Government of the Russian Federation No. 55 of February 6, 2004 on the Endorsement of the Rules of Handing over of Accumulated Pensions Financing the Accumulated Part of the Labour Pension from One Non-State Pension Fund to Another Non-State Pension Fund or from a Non-State Pension Fund to the Pension Fund of the Russian Federation and Determination of Their Cost

Defines the rules of handing over of accumulated pensions financing the accumulated part of the labour pension from one non-state pension fund to another non-state pension fund or from the fund to the Pension Fund of the Russian Federation, procedure of determination of their cost, as well as the procedure of notification of the insured of the available reasons of transfer of accumulated pensions.

When handing over the accumulated pensions, the fund shall be obliged to hand out (send by mail) to the insured an excerpt of the condition of his pension account certified with the signature of the official in charge and the seal indicating the amount to be transferred, as well as to take measures to secure the accumulated pensions due for transfer.

Order of the Ministry of Taxation of the Russian Federation No. VG-3-22/77@ of January 8, 2004 on the Endorsement of the Form of the Application of the Registration of the Object (Objects) of Taxation for the Gambling Tax

Endorses Form 29-1 "Application for the Registration of the Object (Objects) of Taxation for the Gambling Tax". The taxpayer must register in the tax body at the place of his registration as a taxpayer each object of taxation no later than two working days in advance of the date of installation of each object of taxation.

Registered in the Ministry of Justice of the Russian Federation on February 6, 2004. Reg. No. 5533.

Order of the Ministry of Agriculture of the Russian Federation No. 40 of January 22, 2004 on the Endorsement of the List of Free Services Provided by the State Plant Quarantine Service of the Russian Federation

The list includes 18 services provided by the State Plant Quarantine Service of the Russian Federation free of charge. In particular, the mentioned Service shall define free of charge the quarantine phytosanitary condition of the products subject to quarantine measures in the luggage and belongings of passengers, in postal dispatches and shall draw up phytosanitary documentation. Besides, it shall provide free advice on the issues of revealing of quarantine objects and measures to combat them, the rules and norms of ensuring plant quarantine at import, export, production, transportation, use, storage, sale of the products subject to quarantine measures.

Registered in the Ministry of Justice of the Russian Federation on February 6, 2004. Reg. No. 5530.

Instruction of the Central Bank of Russia No. 110-I of January 16, 2004 on the Obligatory Normatives for the Banks

Changes significantly the requirements to obligatory normatives for the banks specified in the Instruction of the Bank of Russia No. 1 of October 1, 1997 on the procedure of regulation of activities of banks.

The new Instruction does not contain now seven obligatory normatives: obligatory normatives of the maximum risk per one creditor (depositor) (Normative N8), maximum credit risk per one stock holder (participant) (Normative N9), maximum risk per one insider (Normative N10), maximum amount of attracted monetary deposits of the population (Normative N11), maximum bank obligations to non-resident banks and non-resident financial organisations (Normative N11.1), use of the bank own resources (capital) to purchase stocks (shares) of a single legal entity (Normative N12.1), risk of own bill liabilities (Normative N13) and liquidity of operations with precious metals (Normative N14).

The Instruction reduces the values of obligatory normatives: momentary liquidity (N2) from 20% to 15% and the current liquidity (N3) - from 70% to 50%.

Changes the method of estimation of the normative of sufficiency of own resources (N1). Credit requirements to the banks of the "group of developing countries" are classified according to risk groups depending on the time of placing of the monetary resources (risk group III for up to 90 calendar days, risk group IV for over 90 calendar days). Risk group IV includes credits and deposits (including those in precious metals) and other resources placed in the resident banks of the Russian Federation for up to 30 days. The given risk group has the risk coefficient figure of 50% (earlier, 70%).

The estimate of Normative N6 "Maximum Risk per One Borrower or Group of Interconnected Borrowers" besides credits provided by the bank to the borrower includes also securities of the sales and investment portfolios issued by the borrower (contractor) if they are not excluded from the capital estimate.

The Instruction specifies that estimation of obligatory normatives is carried out by the banks on the daily basis as of the end of the operative day. Territorial institutions of the Bank of Russia may request information on observation of obligatory normatives from the banks within the month. The Instruction introduces the requirement to the banks to inform the territorial institutions (together with the monthly reports) of available facts of violation of obligatory normatives during the month.

The Bank of Russia may apply measure of intervention to the banks in cases of failure to observe the obligatory normatives for the total of six and more operative days within any 30 operative days in succession.

The Instruction is entered into force from April 1, 2004.

Registered in the Ministry of Justice of the Russian Federation on February 6, 2004. Reg. No. 5529.

Direction of the Central Bank of Russia No. 1383-U of February 3, 2004 on the Procedure of Handing out and Supplies of Money for Numismatic Purposes by the Bank of Russia

Specifies the procedure of handing out by the Bank of Russia to resident credit organisations and supplies to non-resident credit organisations of money for sale at the numismatic market. The numismatic money is handed out at the sales prices of the Bank of Russia including actual expenses for production, nominal cost of coins of non-precious metals, actual expenses for the making of the souvenir package for the sets of coins, delivery expenses, as well as taxes, fees and other obligatory payments envisaged in the legislation of the Russian Federation.

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

Operative Direction of the Central Bank of Russia No. 16-T of February 3, 2004 on the Recommendations on the Content and Organisation of the Web Sites of Credit Organisations in the Internet

In view of the changing of the composition of the published reports of credit organisations and bank/consolidated groups, conveys the new recommendations on the creation and organisation of representations of credit organisations in the Internet.

Thus, a credit organisation is recommended to place on the site information of accounting and financial reports for the two most recent years according to the forms provided in the Direction of the Bank of Russia No. 1270-U of April 14, 2003.

Official Report of the Deposit Insurance Agency of February 6, 2004.

The rate of insurance contributions of the banks in the Obligatory Deposit Insurance Fund is fixed in the amount of 0.15% of the estimate base for the estimated period (calendar quarter of the year).

Decision of the Higher Arbitration Court of the Russian Federation No. 12358/03 of November 19, 2003

The applicant challenged the explanation provided by the Ministry of Taxation of Russia in Item 9 of the Methodology Recommendations on the application of Chapter 26.2 "Simplified System of Taxation" of the Tax Code of the Russian Federation endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-22/706 of December 10, 2002. According to the applicant, the available judicial practice does not permit the municipal unitary enterprises to calculate and pay the taxes according to the simplified system of taxation.

The Higher Arbitration Court came to the conclusion that the challenged norm does not comply with the Tax Code of the Russian Federation, since as compared to the earlier available Federal Law No. 222-FZ of December 29, 1995 on the simplified system of taxation, registration and reporting of small businesses, Chapter 26.2 of the Tax Code of the Russian Federation does not contain any mention of the fact that the simplified system of taxation is applied only to small businesses.

The challenged item is recognised as invalid inasmuch as it prevents the switching over of municipal unitary enterprises to the simplified system of taxation proceeding from the meaning attached to it by the tax bodies.

Decision of the Government of the Russian Federation No. 67 of February 9, 2004 on the Amendments to the Decision of the Government of the Russian Federation No. 379 of June 30, 2003

The amendments are introduced in the Decision of the Government of the Russian Federation specifying additional restrictions on the investing of resources of accumulated pensions in individual classes of assets and defining the maximum share of individual classes of assets in the investment portfolio.

The shares of assets in the investment portfolio built at the expense of resources handed over to the Pension Fund of Russia in trust control by the management company and in the investment portfolio of a non-state pension fund engaged in obligatory pension insurance are defined in percent of their cost (in roubles) proceeding from the amount of resources on accounts and deposits in credit organisations and the market cost of securities forming the appropriate investment portfolio.

Decision of the Government of the Russian Federation No. 64 of February 9, 2004 on the Amendments to the Decisions of the Government of the Russian Federation No. 92 of February 8, 2002 and No. 93 of February 8, 2002

The changes are introduced in the Decisions of the Government of the Russian Federation specifying the norms of expenses of organisations for compensations for the use of personal cars and motorcycles for business trips, as well as for the daily and field allowances where such expenses are qualified as other expenses pertaining to production and sales in the determination of the taxable base for the profit tax from organisations.

The Decision specifies that if the system of taxation for agricultural producers is applied (uniform agricultural tax), the mentioned norms shall be used from January 1, 2004 to determine expenses for the paying out of compensation for the use of personal cars and motorcycles for business trips, as well as for the daily and field allowances.

The Decision is entered into force from the day of its official publication and applies to legal relations emerging from January 1, 2004.

Decision of the Government of the Russian Federation No. 60 of February 6, 2004 on the Endorsement of the Forms of the Typical Contract on Obligatory Pension Insurance between a Non-State Pension Fund and the Insured, Forms of Applications of the Insured to Transfer to a Non-State Pension Fund and Transfer to the Pension Fund of the Russian Federation

The typical form of the contract defines the subject of the contract, the rights and duties of the fund, the insured, procedure of registration of the resources of accumulated pensions and investing of the given resources by the management company. Regulates in detail the procedure of assigning and paying out of the accumulated part of the labour pension to the insured and making payments to his successors. The contract is concluded for an indefinite period of time.

Direction of the Central Bank of Russia No. 1375-U of January 16, 2004 on the Rules of Drawing up and Submission of Reports of Credit Organisations to the Central Bank of the Russian Federation

Specifies the obligatory for the credit organisations (their branches), parent credit organisations of the bank/consolidated groups general rules of drawing up and submission of accounting and statistical reports to the Bank of Russia.

Credit organisations must draw up and submit to the Bank of Russia reports according to the "List of Forms of Reports and Other Information of Credit Organisations Submitted to the Central Bank of the Russian Federation" specified in the Direction of the Bank of Russia No. 1376-U of January 16, 2004.

The forms of reports must contain all envisaged for them indicators. If the data for one or more figures is not available, the zero is entered in the appropriate column (line) for digital indicators and a dash for the symbols. If the form of the report contains only zeros, credit organisations shall send to the Bank of Russia a report of absence of appropriate data, or report with zero indicators. The forms of reports must be filled out according to the form attached to the Direction. The blank forms of reports are provided in the credit organisations independently.

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 February 10, 2004. Reg. No. 5534.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-23/1 of January 5, 2004 on the Endorsement of the Form of the Tax Declaration for the Profit Tax from a Foreign Organisation and on Amendments to Its Filling Instruction

Endorses the new form of the tax declaration for the profit tax from a foreign organisation (KND 1151038).

Registered in the Ministry of Justice of the Russian Federation on January 29, 2004. Reg. No. 5495.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/07-565 of January 28, 2004 on the Filling of the Reverse Side of the Disability Sheet

Pursuant to the introduction from January 1, 2004 of the new procedure of calculation of the temporary disability allowance and the maternity allowance, explains the procedure of filling of the reverse side of the disability sheet. Thus, section "Information on the Earnings" and column "Months" should indicate the estimated period of the earnings taken into account (12 calendar months preceding the month of the occurred disability, maternity leave, or less than three months for the appropriate employees getting the allowance in the amount not greater than the minimum amount of labour remuneration for the full calendar month).

Decision of the Government of the Russian Federation No. 74 of February 12, 2004 on the Fixing of the Cost of Living in Per Capita Figures and for the Main Sociodemographic Groups of Population for the Whole of the Russian Federation for the IV Quarter of 2003

Fixes the cost of living for the whole of the Russian Federation for the IV quarter of 2003 in the amount of Rbl 2,143 per capita, Rbl 2,341 for able-bodied population, Rbl 1,625 for pensioners, Rbl 2,113 for children

Decision of the Government of the Russian Federation No. 72 of February 10, 2004 on the Amendments to the List of Commodities Subject to Obligatory Certification, the List of Products with Compliance Certified with the Declaration of Compliance and on Invalidation of the List of Works and Services Subject to Obligatory Certification

Significant changes are introduced in the list of commodities subject to obligatory certification endorsed by the Decision of the Government of the Russian Federation No. 1013 of August 13, 1997. From October 1, 2004, medicines are exempted from the obligatory certification and the medicines (codes 931000-937000 OKP) registered according to established procedure and consisting of mixed and unmixed products for use in therapy packed as dosed medicines or in retail trade package must have the declaration of compliance. According to the introduced changes, perfumery is exempted from obligatory certification.

The Decision specifies that the products excluded from Sections "Rubber Technical and Asbestos Products" and "Optical Instruments and Equipment" are exempted from obligatory compliance confirmation. Invalidates the list of works and services subject to obligatory certification.

The list of commodities requiring declaration of compliance now does not include compressed natural power gas for internal combustion engines. The mentioned list includes fuses, plugs, sockets, equipment for trade enterprises, beer, malt drinks, mineralised waters, as well as some types of printed items.

Order of the Ministry of Public Health of the Russian Federation No. 31 of January 30, 2004 on the Partial Invalidation of Item 2.5 of the Industry Sector Standard "Rules of Release (Sale) of Medicines in Apothecary Organisations. Main Provisions" Endorsed by the Order of the Ministry of Public Health of Russia No. 80 of March 4, 2003

The mentioned item is partially invalidated pursuant to the adoption of the Decision of the Supreme Court of the Russian Federation No. GKPI 03-607 of September 11, 2003, thus lifting the earlier available restrictions for the apothecary kiosks and shops to sale items of medical destination, disinfectants, items of personal hygiene, optical items, natural and artificial mineral waters, medicinal, child and dietetic foodstuffs, cosmetics and perfumery.

Registered in the Ministry of Justice of the Russian Federation on February 11, 2004. Reg. No. 5541.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/726 of December 29, 2003 on the Endorsement of the Form of the Tax Declaration for the Payment for the Use of Water Objects and Its Filling Instruction

Endorses the new form of the tax declaration for the payment for the use of water objects (Form KND 1151032) and its filling Instruction.

The Order is entered into force beginning with the tax period for January (I quarter) 2004.

Registered in the Ministry of Justice of the Russian Federation on February 11, 2004. Reg. No. 5539.

Order of the Ministry of Finance of the Russian Federation No. 14n of January 28, 2004 on the Endorsement of the Procedure of Providing of Information by Insurers of Conclusion, Prolongation and Termination of the Contract of Obligatory Insurance of the Liability of a Specialised Depositary and the Management Companies

Insurers shall send the mentioned information to the Ministry of Finance of Russia within three working days from the date conclusion, prolongation and termination of the appropriate contract. Information is submitted on paper medium according to the attached form together with the cover letter drawn up in free form.

Registered in the Ministry of Justice of the Russian Federation on February 11, 2004. Reg. No. 5538.

Decision of the Government of the Russian Federation No. 73 of February 12, 2004 on the Amendments to the Decisions of the Government of the Russian Federation No. 318 of March 15, 1997, No. 346 of June 19, 2003 and No. 395 of June 30,

Application of the insured to choose the investment portfolio (management company) submitted before December 31, 2003 must be considered in the Pension Fund of Russia before March 1, 2004. In case of refusal to satisfy the application of the insured to choose the investment portfolio (management company), or the application remains unconsidered, the Pension Fund of Russia shall notify of it the insured no later than March 31, 2004.

The Pension Fund of Russia shall provide for the transfer before March 31, 2004 of accumulated pensions to the selected by the insured management companies and the state management company according to the procedure specified in the contracts of trust control of the resources of accumulated pensions. The transfer applies to the amounts of insurance contributions financing the accumulated part of the labour pension received in the Pension Fund of Russia during the year 2002 and the net financial result obtained from their temporary placement.

Decision of the Government of the Russian Federation No. 71 of February 10, 2004 on the Creation, Reorganisation and Liquidation of the Federal State Enterprises

Decisions on the creation, reorganisation and liquidation of the federal state institutions are taken by the Government of the Russian Federation on the basis of draft acts prepared by the federal bodies of executive power in coordination with the Ministry of Property Relations of Russia, Ministry of Economic Development of Russia, Ministry of Labour of Russia and the Ministry of Finance of Russia. The draft decision must contain the subject and goals of activities of the institution, as well as the limiting employee payroll and the amount of allocations to maintain the created (reorganised) institution within the limits of resources envisaged for these purposes in the federal budget. The charter of the federal state institution is endorsed by the federal body of executive power in charge of the coordination and regulation of activities in the appropriate sphere (sphere of management) in coordination with the Ministry of Property Relations of Russia and the Ministry of Finance of Russia.

Direction of the Central Bank of Russia No. 1378-U of January 16, 2004 on the Adjustment of the Acts of the Bank of Russia

Pursuant to the adoption of the Instruction of the Bank of Russia No. 110-I of January 16, 2004 on the obligatory normatives for the banks entering into force from April 1, 2004 invalidates the Instruction of the Bank of Russia No. 1 of October 1, 1997 on the procedure of regulation of activities of the banks with amendments, as well as individual operative directions on the application of this Instruction.

The Direction is entered into force from April 1, 2004.

Decision of the Government of the Russian Federation No. 83 of February 14, 2004 on the Endorsement of the Rules of Providing Budget Loans from the Federal Budget to the Subjects of the Russian Federation to Cover Temporary Cash Deficits

The temporary cash deficit emerging in the execution of the consolidated budget of the subject of the Russian Federation is defined as under-received in a certain period of the fiscal year incomes to implement the expenses envisaged in the budget of the subject of the Russian Federation taking into account the sources of financing of the budget deficit. If such deficit is available or forecasted, the body of executive power of the subject of the Russian Federation may apply to the Ministry of Finance of Russian Federation to get the budget loan. Budget loans are provided for not more than 6 months within the fiscal year. The budget loan is not provided to the subject of the Russian Federation with an overdue debt in the earlier obtained budget loans.

Decision of the Government of the Russian Federation No. 82 of February 14, 2004 on the Procedure and Terms of Financing in 2004 of Preventive Measures Aimed at Reduction of Industrial Injuries and Occupational Diseases of Employees

Defines the procedure and terms of partial financing in 2004 of preventive measures aimed at reduction of industrial injuries and occupational diseases of insurant employees including the financing of periodic medical examinations and preventive treatment, in particular, sanatoria and resort treatment of employees engaged in works with adverse and hazardous factors. The list of preventive measures is endorsed by the Ministry of Labour of Russia in coordination with the Social Insurance Fund of Russia and serves as grounds for the working out of the plan of insurant preventive measures.
The amount of resources allocated by the insurant for the partial financing of preventive measures may not be greater than 20% of the amounts of insurance contributions transferred by this insurant to the Social Insurance Fund of Russia during the year 2003. Decision on the partial financing or refusal of it is taken by the Social Insurance Fund of Russia within 15 days from the day of submission of the application by the insurant. Applications are accepted before July 1, 2004.

Decision of the Government of the Russian Federation No. 80 of February 14, 2004 on the Measures to Implement the Federal Law on the Federal Budget for the Year 2004

To implement the Federal Law on the federal budget for the year 2004, distributes the duties and issues orders to the federal bodies of executive power. Execution of the federal budget is implemented according to the summary budget list of the federal budget for the year 2004. Any amendments to the budget list inspiring creditor indebtedness reducing expenses is not permitted.
The recipient of the resources of the federal budget, when concluding contracts for supplies of commodities, works, services to be covered at the expense of the resources of the federal budget, may envisage advance payments. The contracts for communication services, subscription for printed matter, study at professional development courses, purchase of air and railway tickets, tickets for the urban and suburban transportation, as well as accommodations for sanatoria and resort treatment, may envisage advance payments in the amount of 100% or 30% for other contracts.
For the year 2004, there is a limit for provided tax credits, respites, extension schedules for the payment of federal taxes and fees fixed in the amount not greater than Rbl 750 million. The Decision lists the acts of the Government of the Russian Federation prolonged for the year 2004 pursuant to the adoption of the Law on the federal budget for the year 2004. In particular, prolongs the rules of paying out in 2003 to individual categories of citizens of preliminary compensation (compensation) for the deposits in the Savings Bank of the Russian Federation and some insurance organisations being guaranteed savings.

Decision of the Government of the Russian Federation No. 77 of February 13, 2004 on the Endorsement of the Typical Insurance Rules of a Non-State Pension Fund Engaged in Activities in Obligatory Pension Insurance

The rules define the procedure and terms of execution by a non-state pension fund of obligations under the contracts of obligatory pension insurance concluded by this fund and the insured in favour of this person or his heirs. The execution of the duties by the find implies the assigning and paying out to the insured of the accumulated part of the labour pension, paying out of accumulated pension to the heirs of the insured, handing over of accumulated pensions to another insurer. The Decision specifies that the fund secures its liabilities with all the property owned by it.

Direction of the Central Bank of Russia No. 1377-U of January 16, 2004 on the Invalidation of Individual Normative Acts of the Bank of Russia

Pursuant to the adoption of the Directions of the Bank of Russia No. 1375-U and No. 1376-U of January 16, 2004 specifying the rules of drawing up and submission of reports by credit organisations to the Bank of Russia, as well as the list, forms and procedure of submission of these reports, invalidates individual normative acts of the Bank of Russia. In particular, invalidates the Direction of the Bank of Russia No. 7-U of October 24, 1997 on the procedure of drawing up and submission of reports by credit organisations to the Central Bank of the Russian Federation.
The Direction is entered into force from April 1, 2004 and must be published officially in the Herald of the Bank of Russia.

Decision of the Government of the Russian Federation No. 84 of February 16, 2004 on the Amendments to the Decision of the Government of the Russian Federation No. 914 of December 2, 2000

Amends the rules of keeping of logbooks of received and drawn up invoices, purchase ledger and sales ledger in the estimates of the value added tax. The mentioned rules are being brought in compliance with the Federal Law No. 117-FZ of July 7, 2003 having entered into force from January 1, 2004. The new wording is provided for the forms of the purchase ledger and the sales ledger. The mentioned forms include the column envisaging the 18% tax rate and preserve the column for the calculation of the 20% VAT rate.

The changes were also made to the form of the invoice. Thus, the "Seal", "Issued by" and the "Signature of the Seller Representative in Charge" are omitted.

The Decision specifies that invoices issued when selling commodities (carrying out works, rendering services) by organisations and independent entrepreneurs for cash must be registered in the sales ledger. In this case, the readings of control tapes of cash registers are registered in the sales ledger without the amounts of appropriate invoices.

Decision of the Government of the Russian Federation No. 51 of February 6, 2004 on the Amendments to and Invalidation of Some of the Decisions of the Government of the Russian Federation Pertaining to Improvement of State Management in the Russian Federation

The amendments are introduced pursuant to the abolishment from July 1, 2003 of the Federal Border Guard Service of the Russian Federation, Federal Agency of Governmental Communication and Information of the President of the Russian Federation and the Federal Service of the Tax Police. The functions of the Federal Border Guard Service are handed over to the Federal Security Service of the Russian Federation incorporating the Border Guard Service. The functions of the Federal Agency of Governmental Communication and Information of the Russian Federation are handed over to the Federal Security Service of the Russian Federation, Foreign Intelligence Service of the Russian Federation and the Service of Special Communication and Information. The functions of the Federal Service of the Tax Police are handed over to the State Committee of the Russian Federation for Control over Circulation of Narcotic and Psychotropic Substances and the Federal Service for Economic and Tax Crimes of the Ministry of Internal Affairs o f the Russian Federation.

Order of the State Committee of the Russian Federation for Control over Circulation of Narcotic and Psychotropic Substances No. 306 of December 31, 2003 on the Endorsement of the Typical Internal Rules of the Bodies in Charge of Control over Circulation of Narcotic and Psychotropic Substances

The divisions, territorial bodies and organisations of the State Committee of the Russian Federation for Control over Circulation of Narcotic and Psychotropic Substances shall have a strictly regulated daily routine stipulated by the particulars of service activities and operative situation, time of the year, local conditions and other specific circumstances. The typical rules shall define for the personnel, federal state servants and employees of the bodies of the State Committee of the Russian Federation for Control over Circulation of Narcotic and Psychotropic Substances the length of the working week, length, beginning, end and procedure of registration of the service (working) time, time of breaks for rest and meals, on-duty (shift) schedules in cases of shift work, procedure of work in excess of the specified service (working) time, as well as on week-ends and holidays.

Registered in the Ministry of Justice of the Russian Federation on February 13, 2004. Reg. No. 5550.

Order of the Federal Security Service of the Russian Federation No. 23 of January 14, 2004 on the Organisation of Reception, Registration, Record Keeping and Consideration in the Bodies of the Federal Security Service of Reports of Crimes and Other Criminal Information

Information of crimes may be received in the security bodies in the form of applications, surrender, reports of committed or anticipated crimes, other sources. The body of investigation, investigator must accept and verify the report of any committed or anticipated crime and take the decision on it within the scope of authority specified in the Code of Criminal Procedures of the Russian Federation no later than within 3 days from the day of receiving of the mentioned report. The applicant gets the document of reception of the report of the crime with information on the person having accepted it, as well as the date and time of reception.

Registered in the Ministry of Justice of the Russian Federation on February 13, 2004. Reg. No. 5548.

Decision of the Federal Commission for Securities Market No. 03-51/ps of December 24, 2003 on the Amendments to the Regulation on the Particulars of Issue of Bonds and Disclosing of Information by International Financial Organisations on the Territory of the Russian Federation Endorsed by the Decision of the Federal Commission for Securities Market of Russia No. 03-24/ps of April 24, 2003

Specifies that the bond prospectus must indicate the time specified in the decision of issue (additional issue) of the bonds when the delay of execution of obligations by the issuer is considered to be a significant violation of the terms of the concluded loan contract. The quarterly report is submitted by the issuer to the Federal Commission for Securities Market of Russia no later than within 90 days from the end of the reported quarter.

Registered in the Ministry of Justice of the Russian Federation on February 13, 2004. Reg. No. 5547.

Decision of the State Standards Committee of the Russian Federation No. 4 of January 30, 2004 on the National Standards of the Russian Federation

From July 1, 2003, adopted earlier by the State Standards Committee of Russia state and interstate standards are recognised as national standards. Before the entry into force of the appropriate technical regulations, the requirements to the products, production processes, operation, storage, transportation, sale and utilisation specified in the mentioned national standards must be executed on the obligatory basis only when pertaining to the protection of the life and health of citizens, property of natural persons or legal entities, state or municipal property, protection of the environment, life and health of animals and plants, prevention of actions misleading the buyers.

Registered in the Ministry of Justice of the Russian Federation on February 13, 2004. Reg. No. 5546.

Decision of the Government of the Russian Federation No. 89 of February 17, 2004 on the Endorsement of the Fundamentals of Price Forming in the Sphere of Housing and Communal Services

Defines the main principles and methods of price forming for the services in the maintenance and repair of dwelling space, dwelling space leasing and tariff rates for communal services, as well as the rules of regulation and application of these prices and tariff rates.

Regulation applies to the prices for the dwelling space (including the prices for the services in the maintenance, repair of the housing space and leasing) and the tariff rates for communal services (including tariff rates for the services in water supplies, water disposal, central heating, hot water supplies, electric power supplies, supplies of solid fuels, services in network and liquefied gas supplies, gas supplies in flasks).

To fix the prices and tariff rates, the method of economic substantiation is used. In addition, there is a method of indexing that changes the prices and tariff rates fixed using the method of substantiation with deflator indexes fixed by the Ministry of Economic Development of Russia.

It is not permitted to apply within one estimated period of regulation different methods of fixing of prices and tariff rates for organisations engaged in the same regulated types of activities.

Control over application of prices and tariff rates, including the substantiation of their amount, is vested in the bodies in charge of the regulation.

Order of the Ministry of Finance of the Russian Federation No. 13n of January 28, 2004 on the Endorsement of the Procedure of Disclosing of Information on the Structure and Composition of Stock-Holders (Participants) of a Specialised Depositary and Management Companies

Specialised depositary and management companies must submit on the annual basis no later than July 1 of the year following the reported one information according to the attached form on the structure and composition of stock-holders (participants) with the share in the registered capital of the specialised depositary or management company being at least 1 percent. The Ministry of Finance of Russia shall provide for the disclosing of provided information on the Internet site of the Ministry of Finance of Russia.

Registered in the Ministry of Justice of the Russian Federation on February 17, 2004. Reg. No. 5561.

Instruction of the Central Bank of Russia No. 109-I of January 14, 2004 on the Procedure of Adoption by the Bank of Russia of the Decision on the State Registration of Credit Organisations and Issue of Licenses for Bank Operations

Specifies the particulars of the procedure of adoption by the Bank of Russia of the decision on the state registration of credit organisations and issue of licenses for bank operations.

The credit organisation may be created on the basis of any property form as an economic company (joint-stock company, limited-liability or additional-responsibility company). The founders of the credit organisation must pay 100% of the declared registered capital of the credit organisation specified in the charter of the credit organisation within one month from the day of receiving of the notification of the state registration. For the opening of the branch, the credit organisation pays the fee of 100 minimum amounts of labour remuneration as of the moment of issue of the notification of the Bank of Russia of the opening of the branch of the credit organisation.

The Instruction applies to legal relations in the sphere of state registration of credit organisations and issue of licenses for bank operations if by the day of its entry into force, the Bank of Russia did not take decisions envisaged in the Instruction as a result of consideration of the documents submitted by credit organisations and/or other entities.

The Instruction is entered into force 10 days after the moment of its publication in the Herald of the Bank of Russia.

Registered in the Ministry of Justice of the Russian Federation on February 13, 2004. Reg. No. 5551.

Decision of the Ministry of Labour of the Russian Federation and the Ministry of Finance of the Russian Federation No. 1/1n of January 12, 2004 on the Endorsement of the Procedure of Calculation and Confirmation of the Length of State Service Permitting to Get the Length-of-Service Pension of the Federal State Servants and Determination of the Compliance of Positions with the Periods of Service (Work) in Them Included in the Length of State Service

The endorsed procedure regulates the issues of calculation of the length of state service permitting to get the length-of-service pension of the federal state servants, confirmation of this length of service, determination of compliance of positions, inclusion in the length of state service permitting to assign the length-of-service pension.

Registered in the Ministry of Justice of the Russian Federation on February 13, 2004. Reg. No. 5549.

Decision of the Government of the Russian Federation No. 90 of February 18, 2004 on the Endorsement of the List of Commodities Produced Using the Property of Organisations Not Exempted from the Property Tax from Organisations and/or Sold by Such Organisations

The mentioned list includes automobile tyres, hunting rifles, yachts, motor boats (other than special-purpose ones), products of the ferrous and non-ferrous metal industry (other than second-hand raw materials and metal items), precious stones and precious metals, fur items (other than those for children), high-quality items of crystal and porcelain, caviar, finished delicacies of valuable fishes and sea products.

Direction of the Central Bank of Russia No. 1382-U of February 2, 2004 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

The Chart of Accounts in credit organisations is extended to include new passive Balance Accounts 30126, 30226, 30410, 30607, 60405 "Reserves for Possible Losses". Balance Accounts 50212 and 50506 "Reserves for Devaluated Securities" are excluded.

The Direction changes the names of the Balance Accounts 20321, 47425, 47702, 50709, 50809, 60105, 60206, 60324. In the new wording, their name is "Reserves for Possible Losses". The mentioned accounts are intended to register the flow (forming (accrual), recovery (reduction)) of reserves for possible losses. Analytical records are arranged on the personal accounts opened for each contractor of a credit organisation under the deal in the framework of concluded contracts. The records are maintained in the currency of the Russian Federation.

Appropriate changes are introduced in the description of the mentioned accounts, scheme of analytical records of incomes and expenses and the report of profits and losses. The changes are also introduced in the balance report of the credit organisation and the procedure of accounting work for investments in securities and operations with securities.

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 February 19, 2004. Reg. No. 5571.

Order of the Ministry of Internal Affairs of the Russian Federation No. 63 of February 4, 2004 on the Amendment to the Interim Procedure of Exchange of the Passport of the Citizen of the USSR for the Passport of the Citizen of the Russian Federation for the Citizen Registered at the Place of Residence in One of the Subjects of the Russian Federation and Actually Living or Registered at the Place of Residence in Another Subject of the Russian Federation Endorsed by the Order of the Ministry of Internal Affairs of Russia No. 347 of May 24, 2003

The changes are introduced in view of the prolongation of the time of replacement of the passports of the citizens of the USSR for the passports of the citizens of the Russian Federation till July 1, 2004.

Registered in the Ministry of Justice of the Russian Federation on February 19, 2004. Reg. No. 5566.

Order of the State Customs Committee of the Russian Federation No. 160 of February 6, 2004 on the Endorsement of the Procedure of Certification of the Specialists of the Customs Registration

Defines the qualification requirements to the specialist of the customs registration and specifies the procedure of passing of the qualification examination to get the qualification certificate of the specialist of the customs registration. Lists the documents submitted together with the application for the certification.

The qualification examination is arranged by the regional customs departments simultaneously on the whole territory of the Russian Federation at least two times in a calendar year.

Registered in the Ministry of Justice of the Russian Federation on February 19, 2004. Reg. No. 5565.

Order of the Ministry for Antimonopoly Policy of the Russian Federation No. 33 of January 30, 2004 on the Amendments to the Regulation on the Procedure of Approval of the Deals Pertaining to the Purchase of Assets or Stocks (Shares in the Registered Capital) of Financial Organisations, As Well As the Rights Permitting to Define the Terms of Entrepreneurial Activities or Implement the Functions of the Executive Body of a Financial Organisation Endorsed by the Order of the Ministry for Antimonopoly Policy of Russia No. 210 of February 28, 2001

Specifies that the request for the purchase by legal entities and/or natural persons of more than 20% of the stocks (shares in the registered capital) in cases of changing of the registered capital of a financial organisation is submitted to the antimonopoly bodies by the person (persons) buying the stocks (shares in the registered capital).

Registered in the Ministry of Justice of the Russian Federation on February 17, 2004. Reg. No. 5560.

Decision of the Federal Commission for Securities Market No. 03-48/ps of December 24, 2003 on the Procedure of Qualification of Securities

The endorsed procedure regulates the relations emerging when the Federal Commission for Securities Market of Russia qualifies the securities. For the purposes of qualification, the Federal Commission for Securities Market of Russia may check the legal entities whose activities at the securities market are regulated by the Federal Commission for Securities Market of Russia, as well as demand submission of the documents necessary for the solving of the qualification issues. No later than within 3 days from the date of adoption of the decision of qualification of securities, the Federal Commission for Securities Market of Russia shall send the notification of the adopted decision and, if necessary, also an order (including the one on elimination of violations of the legislation of the Russian Federation on securities) obligatory for execution.

Registered in the Ministry of Justice of the Russian Federation on February 17, 2004. Reg. No. 5555.

Order of the State Customs Committee of the Russian Federation No. 91 of January 26, 2004 on the Amendments to the Order of the State Customs Committee of Russia No. 768 of August 28, 2000

Amends the Order of the State Customs Committee of Russia specifying the particulars of declaring of currencies and securities moved by natural persons.

The currencies and securities are declared in the customs body of the Russian Federation in writing by submitting the cargo customs decoration or in the electronic form. While filling out the cargo customs declaration, Column 53 "Customs Office and the Country of Destination" is not filled out.

Registered in the Ministry of Justice of the Russian Federation on February 17, 2004. Reg. No. 5554.

Federal Law No. 3-FZ of February 19, 2004 on the Ratification of the Treaty on the Fundamentals of Relations between the Russian Federation and the Republic of Nicaragua

Ratifies the Treaty signed in New York on September 18, 2002. The contracting parties develop mutually beneficial trade and economic cooperation. The parties shall assist business contacts and links, assist direct links between enterprises, companies and other economic subjects and organisations of both countries, as well as provide, in framework of their national legislations, bilateral agreements and on the basis of the principle of reciprocity, for the maximum beneficial conditions of such entrepreneurial and other economic activities. The parties shall implement bilateral cooperation in the interests of a stable development and solution of socio-economic tasks of their states including attraction of investments, improvement of use of natural resources and economic potential.

Federal Law No. 2-FZ of February 19, 2004 on the Ratification of the Treaty on Friendly Relations and Cooperation between the Russian Federation and Romania

Ratifies the Treaty signed in Moscow on July 4, 2003. The Treaty envisages expansion of economic cooperation, creation of favourable conditions for development of up-to-date forms of trade exchange, economic and scientific and technical cooperation. The parties shall assist establishing direct links and cooperation between the subjects of entrepreneurial (economic) activities, as well as promote development of cooperation in the sphere of capital investments.

      Besides, the parties shall encourage expansion of contacts between the citizens of both states, including mutual trips of citizens for business, economic, cultural and scientific purposes, as well as for private matters.

Decision of the Government of the Russian Federation No. 96 of February 20, 2004 on the Summary Register of Organisations of the Defence Industry Complex

The Summary Register of Organisations of the Defence Industry Complex is a federal information system containing information on organisations included in the Register, on their property and financial standing and on the economic efficiency of activities. The Register includes organisations possessing as property, in economic management or operative control isolated property, including equipment and production space, as well as possessing qualified personnel for development, production, repair and utilisation of armaments, military and special equipment. Information contained in the Register is of restricted-access nature. Creation and keeping of the Register is vested in the Ministry of Industry and Science of Russia.

Decision of the Constitutional Court of the Russian Federation of February 25, 2004 on the Case of Constitutionality of Item 10 of Article 75 of 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 Part 1 of Article 259 of the Code of Civil Procedures of the Russian Federation Pursuant to the Request of the Supreme Court of the Russian Federation

The Constitutional Court of the Russian Federation recognised as not complying with the Constitution of the Russian Federation the provision of Item 10 of Article 75 of 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 Part 1 of Article 259 of the Code of Civil Procedures of the Russian Federation stating that if the violations mentioned in the appeal or application on the decisions and actions (failure to act) violating electoral rights of citizens and the right of citizens to participate in the referendum affect a significant number of citizens, or the violation acquired a special public significance because of other circumstances, the Central Electoral Commission of the Russian Federation may apply to the Supreme Court of the Russian Federation that has to consider the appeal.

The Decision is entered into force immediately after annunciation.

Decision of the Constitutional Court of the Russian Federation of February 24, 2004 on the Case of Constitutionality of Individual Provisions of Articles 74 and 77 of the Federal Law on Joint-Stock Companies (in the Wording of December 26, 1995) Regulating the Procedure of Consolidation of Placed Stocks of the Joint-Stock Company and Redemption of Fractional Stocks Pursuant to the Appeals of Citizens, a Legal Entity and Request of the Oktyabrsky Regional Court of the City of Penza

The Constitutional Court of the Russian Federation recognised as not contradicting the Constitution of the Russian Federation interconnected provisions of Paragraph 2 of Item 1 of Article 74 and Article 77 of the Federal Law on joint-stock companies (in the wording of May 24, 1999) stating that in case of forming of fractional stocks during consolidation, the latter must be redeemed by the company at the market value. The given provisions imply taking into account the rights and legal interests of the holders of fractional stocks by applying appropriate legal procedures and an efficient judicial control over the decisions taken by the Board of Directors (Supervising Board) and the general meeting of stock-holders. The revealed constitutional and legal meaning is obligatory to all and excludes any other their interpretation in the judicial practice.

Decisions on the cases of stock-holder citizens based on the mentioned provisions in the interpretation other than their constitutional and legal meaning revealed by the Constitutional Court of the Russian Federation must be revised according to established procedure.

The Decision is entered into force immediately after annunciation.

Federal Law No. 4-FZ of February 22, 2004 on the Amendment to Article 25 of the Federal Law on the Military Duty and the Military Service

Sets forth that the citizens living in individual regions of the Far North or individual localities of the similar status are called up for the military service from May 1 through June 30 or from November 1 through December 31. The list of the mentioned regions and localities, as well as the draft time for the citizens living in these regions and localities, are defined by the General Headquarters of the Armed Forces of the Russian Federation.

Earlier, the draft in the given category applied to the citizens living only in individual regions of the Far North according to the list defined by the General Headquarters of the Armed Forces of the Russian Federation only from May 1 through June 30. Other citizens are called up for the military service according to the commonly accepted procedure.

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

Decree of the President of the Russian Federation No. 264 of February 24, 2004 on the Government of the Russian Federation

From February 24, 2004, sends the Government of the Russian Federation into retirement. The Government continues to execute their functions before the forming of the new composition of the main executive body of power of the country. The duties of the Chairman of the Government of the Russian Federation are vested temporarily in the Deputy Chairman of the Government of the Russian Federation V.B.Khristenko.

Decision of the Government of the Russian Federation No. 99 of February 21, 2004 on the Organisation of the Transfer of the Forestry Lands into Non-Forestry Ones for Their Use for the Purposes Other Than the Forestry Industry, Use of the Forestry Fund, As Well As the Transfer of the Lands of the Forestry Fund into Other Land Categories

As an exception, permits the bodies of state power to transfer the forestry lands into non-forestry ones and to transfer the lands of the forestry fund into other land categories according to the available in the present time procedure of transfer of the forestry lands into non-forestry ones for their use for the purposes other than the forestry industry, use of the forestry fund, and/or withdrawal of the lands of the forestry fund in the presence of the positive statement of the state ecological expertise while observing the requirements of the forestry and land legislation of the Russian Federation.

Decision of the Government of the Russian Federation No. 98 of February 21, 2004 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to the Import of Individual Types of Technological Equipment to the Customs Territory of the Russian Federation

For 9 months introduces the rates of the import customs duties for certain types of equipment for drink and commodity packing, as well as for certain types of self-propelled mechanisms and machine-tools using electric discharge processes.

The Decision is entered into force one month after the day of its official publication.

Order of the Social Insurance Fund of the Russian Federation and the Ministry of Public Health of the Russian Federation No. 18/29 of January 29, 2004 on the Endorsement of the Instruction on the Procedure of Providing Blank Disability Sheets, Their Registration and Storage

Defines the procedure of providing blank disability sheets for the medical organisations licensed to carry out works and render appropriate medical aid services, including the temporary disability expertise, as well as their registration and storage. Provides the forms necessary for the mentioned document turnover.

The making of the blank disability sheets is vested in the Social Insurance Fund of Russia. All medical organisations must submit to the pubic health management bodies on the quarterly basis before the 5th of the month following the reported quarter the request reports to obtain blank disability sheets regardless of the demand for these blank forms.

The blank disability sheets are strict-reporting documents and must be stored in special rooms, safes or in specially made iron-coated cabinets with safe internal or hanging locks. The rooms, safes, cabinets used to store the blank forms must be locked and sealed. The blank forms must be registered in accounting records on a systematic basis on off-balance accounts.

Registered in the Ministry of Justice of the Russian Federation on February 19, 2004. Reg. No. 5573.

Decision of the Higher Arbitration Court of the Russian Federation No. 14770/03 of January 22, 2004

The applicant challenged the provisions of the Order of the Ministry of Taxation of Russia No. BG-3-22/135 of March 26, 2003 amending the logbook of incomes and expenses of organisations and independent entrepreneurs using the simplified system of taxation and the procedure of recording of economic operations in it. According to the amendments, the taxpayers using the simplified system of taxation must record in the logbook of incomes and expenses not only the figures of their activities necessary for the calculation of the taxable base and the amount of the uniform tax, but also keep records of incomes and expenses other than those affecting the mentioned calculation.

The Higher Arbitration Court of the Russian Federation recognised the mentioned Order of the Ministry of Taxation as not complying with the Tax Code of the Russian Federation and invalid inasmuch as it pertains to independent entrepreneurs.

Decree of the President of the Russian Federation No. 230 of February 20, 2004 on the Amendments to the List of Equipment, Materials and Technologies That May Be Used to Create Missile Weapons Subject to Export Control

Amends the sections pertaining to flight control systems, engine and equipment elements, design materials, fuel and chemicals, as well as other equipment, materials and instruments.

The Decree is entered into force three months after the day of its official publication.

Direction of the Central Bank of Russia No. 1387-U of February 17, 2004 on the Adjustment of the Normative Acts of the Bank of Russia

Pursuant to the entry into force of the Regulation on the disclosing of information by issuers of emission securities endorsed by the Decision of the Federal Commission for Securities Market of the Russian Federation No. 03-32/ps of July 2, 2003, invalidates the Regulation of the Bank of Russia No. 43-P of July 2, 1998 on the disclosing of information by the Bank of Russia and credit organisations being participants of financial markets.

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

Order of the Ministry of Taxation of the Russian Federation No. BG-3-09/97@ of February 11, 2004 on the Endorsement of the Methodology Recommendations for the Tax Bodies on the Uniform Procedure of Removal from Records and Registration in the Tax Bodies of the Biggest Russian Taxpayer Organisations Because of the Change of the Place of Location

Defines the procedure of removal from records and registration in the tax bodies of the biggest Russian taxpayer organisations in view of the change of their place of location.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-09/96@ of February 11, 2004 on the Endorsement of the Methodology Recommendations for the Tax Bodies on the Uniform Procedure of Removal from Records and Registration in the Tax Bodies of the Biggest Russian Taxpayer Organisations Because of the Reorganisation and the Methodology Recommendations for the Tax Bodies on the Uniform Procedure of Removal from Records in the Tax Bodies of the Biggest Russian Taxpayer Organisations Because of the Liquidation

Defines the procedure of removal from records and registration in the tax bodies of the biggest Russian taxpayer organisations in view of the reorganisation and the procedure of removal from records in view of the liquidation.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/07-829 of February 9, 2004 on the Amount of the Maternity Allowance

From January 1, 2004, the maternity allowance is paid out as earlier in the amount of the average earnings regardless of the duration of the uninterrupted length of work. The amount of the allowance may not be greater than the maximum amount of the maternity allowance (Rbl 11,700).

Order of the Ministry of Taxation of the Russian Federation No. BG-3-03/89 of February 9, 2004 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-03/25 of January 21, 2002 on the Endorsement of the Instruction on the Filling of Declaration for the Value Added Tax

The Instruction for the filling of the VAT declaration is being brought in compliance with the recent changes in the legislation. The Instruction is intended for the filling of the forms of VAT declarations endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-03/644 of November 20, 2003.

The Order is entered into force beginning with the tax period for January 2004 (I quarter).

Registered in the Ministry of Justice of the Russian Federation on February 26, 2004. Reg. No. 5589.

Order of the Ministry of Finance of the Russian Federation No. 9n of January 22, 2004 on the Amendments to the Instruction on the Procedure of Opening and Keeping by the Federal Treasury Bodies of the Ministry of Finance of the Russian Federation of the Personal Accounts for Registration of Operations in Execution of Expenses of the Federal Budget Endorsed by the Order of the Ministry of Finance of the Russian Federation No. 142n of December 31, 2002

Amends the procedure of opening, keeping, redrawing and closing of the personal accounts. In particular, specifies that at the opening of the personal account of the recipient of the resources for the Chief Administrator of Resources, the card of the specimens of signatures is singed by the head and the chief accountant (other authorised persons) of the Chief Administrator of Resources and certified with the round seal of the Chief Administrator of Resources. Another certifying signature is not required.

Also changes the procedure of recording of operations on the personal accounts. The federal treasury bodies, on the monthly basis no later than the third of the month following the reported one, shall verify operations of the flow of limits of the budget resources, the volumes of financing and cash expenses recorded on the personal accounts of recipients of resources and personal accounts of another recipient of resources.

A new wording is provided of the forms of applications for the opening, redrawing and closing of the personal account, the cards of the specimens of signatures, permission to open an account in the division of the Bank of Russia.

Registered in the Ministry of Justice of the Russian Federation on February 25, 2004. Reg. No. 5582.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/154@ of February 26, 2004 on the Invalidation of the Orders of the Ministry of Taxation of the Russian Federation No. BG-3-22/706 of December 10, 2002, No. BG-3-22/191 of April 17, 2003, No. BG-3-22/573 of October 28, 2003

Invalidates the Order of the Ministry of Taxation of Russia No. BG-3-22/706 of December 10, 2002 on the endorsement of the methodology recommendations on the application of Chapter 26.2 "Simplified System of Taxation" of the Tax Code of the Russian Federation with amendments.

Procedure of Calculation of Insurance Contributions (Endorsed by the Decision of the Board of Directors of the State Corporation "Deposit Insurance Agency" of February 3, 2004 (Protocol 3))

The procedure regulates the relations pertaining to the calculation of the estimate base and estimate period for the payment of insurance contributions to the Deposit Obligatory Insurance Fund. The document envisages the particulars of calculation of issuance contributions for an incomplete estimate period, as well as regulates other relations pertaining to the procedure of calculation of insurance contributions.

The estimate base for the calculation of insurance contributions is defined as the average chronological for the estimate period of the daily balance residues on the accounts used to record the deposits, except for the monetary resources exempted from insurance. The estimate period for the payment of insurance contributions is a calendar quarter of the year.

Procedure of Payment of Insurance Contributions (Endorsed by the Decision of the Management Board of the State Corporation "Deposit Insurance Agency" of February 5, 2004 (Protocol 2))

Defines the particulars of transfer of insurance contributions on the agency accounts in the Bank of Russia used to register the monetary resources of the Deposit Obligatory Insurance Fund. The procedure also regulates the relations pertaining to the failure to pay, untimely, incomplete or excessive payment of the amount of insurance contributions and defines the consequences of the failure to fulfil the duty to pay insurance contributions by the bank. The estimate period for the payment of insurance contributions by the bank is a calendar quarter of the year. The first estimate period for the payment of insurance contributions is the period from the day of the bank entry in the register of banks participating in the deposit insurance system to the day of the end of the calendar quarter when the bank was entered in the mentioned register.

The payment of insurance contributions is effected by the bank in the currency of the Russian Federation within 5 days from the day of the end of the estimate period by transferring the monetary resources to the account of the Deposit Insurance Fund.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/07-773 of February 5, 2004 on the Procedure of Calculation of the Temporary Disability, Maternity Allowances

Provides 11 examples of calculation of the temporary disability, maternity allowances for use in practical work as specified in Article 8 of the Federal Law No. 166-FZ of December 8, 2003 on the budget of the Social Insurance Fund of the Russian Federation for the year 2004.

Decision of the Government of the Russian Federation No. 113 of February 27, 2004 on the Procedure of Spending in 2004 by the Closed Administrative Territorial Formations of Subventions for the Implementation of Social Benefits and Guarantees Envisaged in the Federal Laws

Defines the procedure of spending in 2004 by closed administrative territorial formations of subventions allocated to finance expenses pertaining to the implementation of certain social benefits and guarantees. The subventions are provided by the Ministry of Finance of Russia on the basis of the summary budget list of the federal budget within the volumes of financing and the limits of budget obligations.

Decision of the Government of the Russian Federation No. 109 of February 26, 2004 on the Price Forming for Electric and Thermal Power in the Russian Federation

Endorses two documents: fundamentals of price forming for electric and thermal power in the Russian Federation and the rules of state regulation and application of tariff rates for electric and thermal power in the Russian Federation.

Defines the main principles and methods of regulation of tariff rates (prices) for electric and thermal power and for the appropriate services, as well as the reasons and procedure of fixing of such tariff rates.

The system of tariff rates (prices) includes tariff rates (prices) for electric power at the wholesale market and/or their limiting levels, tariff rates for electric and thermal power at the retail trade market, tariff rates and (amount of payment) for the services rendered in this sphere.

The Decision lists the types of activities where organisations engaged in the regulated activities must keep separate records. Three methods may be used in the regulation of tariff rates: method of economically substantiated expenses (spendings), method of economically substantiated profitability of invested capital and the method of indexing of tariff rates. Tariff rates and/or their limiting levels are entered into force from the beginning of the subsequent year for at least one year.

Decision of the Government of the Russian Federation No. 108 of February 26, 2004 on the Invalidation of the Acts of the Government of the Russian Federation on the Payment for the Use of the Objects of Fauna

Pursuant to the entry into force from January 1, 2004 of Chapter 25.1 "Fees for the Use of Objects of Fauna and for the Use of Objects of Aquatic Biological Resources" of the Tax Code of the Russian Federation, invalidates individual acts of the Government of the Russian Federation. In particular, invalidates Decisions No. 1251 of September 29, 1997 on the payment for the use of objects of fauna and its limiting amounts and No. 138 of February 8, 1999 on the limiting amounts of payment for the use of objects of fauna included in the objects of hunting removed from their habitat and No. 1 of January 4, 2000 on the limiting amounts of payment for the use of objects of fauna included in the objects of hunting prohibited from removal form their habitat without the license.

Decision of the Government of the Russian Federation No. 107 of February 25, 2004 on the Endorsement of the Regulation on the Licensing of Activities in the Sphere of Use of Sources of Ionising Radiation

Defines the procedure and terms of licensing of design works, production, installation, operation, technical maintenance, storage and utilisation of the sources of ionising radiation, as well as design works, production and operation of the means of their radiation protection. The endorsed Regulation does not apply to activities pertaining to development, production, testing, operation and utilisation of nuclear weapons and nuclear power units of military destination. The licensing is vested in the Ministry of Public Health of Russia. The license is granted for 5 years. Consideration of the application for the license is charged at Rbl 300, the issue of the license - at Rbl 1,000. The charge for the excerpt from the register of licenses is Rbl 10, for the redrawing of the license - Rbl 100.

The earlier issued licenses preserve their force until expiry.

Decision of the Government of the Russian Federation No. 112 of February 27, 2004 on the Use of Lands Exposed to Radioactive and Chemical Contamination, Land Improvement and Technical Works on Them, Conservation Zones and Preservation of Objects Available on These Lands

Defines the procedure of use of lands having been exposed to radioactive and/or chemical contamination, carrying out of land improvement, technical works and other rehabilitation measures on them, fixing of conservation zones, preservation of available on these lands dwelling homes, objects of industrial destination, objects of social and household services for the population, including those under construction.

Contaminated lands shall be transferred into reserve lands for conservation or used according to their destination while fixing the special terms of their use, or without such terms if the level of contamination and the figures of adverse impact are not in excess of the fixed normatives. The special terms of use of contaminated lands and restrictions pertaining to living conditions for the population and economic or other activities on contaminated lands are specified by the federal bodies of executive power, bodies of executive power of the subjects of the Russian Federation and the bodies of local government.

Order of the Ministry of Education of the Russian Federation No. 487 of February 9, 2004 on the Amendment to the Procedure of Admission to the State Institutions of Higher Professional Education (Higher Educational Institutions) of the Russian Federation Founded by the Federal Bodies of Executive Power

Specifies that accepting of documents from the applicants for the intramural studies begins no later than June 20 (earlier, June 1) and ends no sooner than July 15.

Registered in the Ministry of Justice of the Russian Federation on February 26, 2004. Reg. No. 5586.

Letter of the Ministry of Finance of the Russian Federation No. 16-00-10/3 of February 18, 2004

Explains some issues of submission of accounting reports by organisations to the territorial bodies of statistics. Emphasises that an organisation must submit accounting reports on the forms developed and adopted by it. Submission of accounting reports according to the recommended specimens implies an incomplete fulfilment by organisations of the requirements of the normative documents on accounting work.

Informs that refusal of the tax bodies to accept accounting reports of the organisation because of the absence of the note (stamp) of the territorial body of statistics of submission of accounting reports to it is not in compliance with the requirements of the legislation.

Decision of the Constitutional Court of the Russian Federation of March 3, 2004 on the Case of Constitutionality of Part 3 of Article 5 of the Federal Law on the National Cultural Autonomy Pursuant to the Appeals of Citizens A.K.Ditz and O.A.Schumacher

The Constitutional Court of the Russian Federation recognised as not contradicting the Constitution of the Russian Federation Part 3 of Article 5 of the Federal Law on the national cultural autonomy taking into account the revealed by it obligatory to all constitutional and legal meaning. The Constitutional Court of the Russian Federation has decided that within a subject of the Russian Federation, local national and cultural autonomies may form not more than one subject to the state registration regional national and cultural autonomy of the citizens of the Russian Federation associating themselves with a certain ethnic community and finding themselves in a status of a national minority on the appropriate territory, since such autonomy does not hamper the activities of other than those forming it local national and cultural autonomies or creation and work of other associations of citizens of the Russian Federation assisting preservation of originality, development of language, natural culture and associating themselves with the same ethnic community.

The Decision is entered into force immediately after annunciation.

Decision of the Government of the Russian Federation No. 117 of March 1, 2004 on the Procedure of Preparation, Coordination and Endorsement of Agreements between the Federal Bodies of Executive Power and Executive Bodies of State Power of the Subjects of the Russian Federation on the Handing over to Each Other of the Part of Their Authority, As Well As on the Amendments to Such Agreements

The proposal of the head of the federal body of executive power and the higher official of the subject of the Russian Federation on the handing over by appropriate bodies of power to each other of the part of their authority together with the draft agreement and substantiation of its expediency shall be presented to the Government of the Russian Federation to evaluate it within not more than one month.

The draft agreement shall be sent to the Ministry of Economic Development of Russia, Ministry of Finance of Russia, Ministry of Justice of Russia and other interested federal bodies of executive power for coordination and to the Institute of Legislation and Comparative Law Science to carry out a legal scientific expert evaluation.

Decision of the Government of the Russian Federation No. 116 of March 1, 2004 on the Endorsement of the Regulation on the Fixing and Application of Tariff Rates for Cargo Loading and Unloading and Associated Services of the Internal Water Transport

Specifies the procedure of consideration, endorsement and changing of tariff rates for cargo loading and unloading and associated services of the internal water transport, as well as defines the rules of application of such tariff rates. Economic subjects other than those included in the register of natural monopolies in the transportation shall fix tariff rates for the loading and unloading works independently. The services of the internal water transport pertaining to cargo loading and unloading other than those taken into account in the forming of tariff rates for the loading and unloading works are paid according to the free (agreed) tariff rates.

Calculation of tariff rates for the loading and unloading works is based on the method of compensation of economically substantiated operational expenses for these works taking into account the profit received by the subjects of regulation necessary for their efficient operation and development. Tariff rates for the loading and unloading works are fixed depending on the type of the port mechanisms and according to the cargo nomenclature.

Decision of the Federal Commission for Securities Market No. 03-49/ps of December 24, 2003 on the Amendments to the Regulation on the Disclosing of Information by the Issuers of Emission Securities Endorsed by the Decision of the Federal Commission for Securities Market No. 03-32/ps of July 2, 2003

Lists the disclosed information that may affect significantly the cost of securities of a joint-stock issuer who must disclose the information in the form of a quarterly report and reports of significant facts.

The disclosing of the mentioned information must be made by the issuer through its publication in the newsreel no later than 1 day and on the Internet page no later than within 3 days from the moment of occurrence of the appropriate event. Disclosed information must be available on the Internet page for at least 6 months from the date of its publication in the Internet. Besides, this information must be sent by the issuer to the body in charge of registration in writing no later than within 5 days from the moment of occurrence of the mentioned event.

If the disclosed information may affect significantly the cost of securities available in circulation of the trade organiser at the securities market, the issuer may disclose the mentioned information any time before 10:00 of the last day specified for the disclosing of such information. Before the disclosing of such information in the newsreel, the issuer must notify the trade organiser at the securities market of the intention to disclose such information and its content.

Registered in the Ministry of Justice of the Russian Federation on March 2, 2004. Reg. No. 5593.

Order of the State Customs Committee of the Russian Federation No. 203 of February 13, 2004 on the Fixing of the Authority of the Customs Bodies in the Customs Operations for Commodities Sent across the Customs Border of the Russian Federation in International Postal Dispatches

Lists the specialised customs bodies with authority restricted exclusively to the customs operations for commodities sent across the customs border in international postal dispatches (except for the diplomatic mail and the consular pouch).

The Customs Post of the International Terminal of the Southern Moscow Customs Station also enjoys the authority to carry out customs operations for express cargo moved by specialised transportation and forwarding organisations.

Registered in the Ministry of Justice of the Russian Federation on March 2, 2004. Reg. No. 5590.

Order of the Ministry of Internal Affairs of the Russian Federation and the Ministry of Taxation of the Russian Federation No. 76/AS-3-06/37 of January 22, 2004 on the Endorsement of the Normative Legal Acts on the Procedure of Interaction of the Bodies of Internal Affairs and the Tax Bodies in Prevention, Revealing and Stopping the Tax Violations and Crimes

Defines the procedure of arranging and carrying out by the tax bodies involving the bodies of internal affairs of on-site tax checks of taxpayers, payers of the fees, tax agents, the drawing up and implementation of the results of these checks.

Also specifies the procedure of sending by the bodies of internal affairs of materials to the tax bodies in cases of revealed circumstances requiring actions in the sphere of authority of the tax bodies to take a decision on them. Besides, defines the procedure of sending of materials by the tax bodies to the bodies of internal affairs in cases of revealed circumstances permitting to suggest a committed violation of the legislation on taxes and fees with the signs of a crime.

Registered in the Ministry of Justice of the Russian Federation on February 26, 2004. Reg. No. 5588.

Decision of the Federal Commission for Securities Market and the Ministry of Finance of the Russian Federation No. 04-1/ps, 15n of February 4, 2004 on the Amendments to the Procedure of Keeping of Internal Records of the Deals, Including the Urgent Ones, and Operations with Securities by Professional Participants of the Securities Market Engaged in Brokers', Dealers' Activities and Activities in Securities Management Endorsed by the Joint Decision of the Federal Commission for Securities Market of Russia No. 32 and the Ministry of Finance of Russia No. 108n of December 11, 2001

Specifies that the professional participant must provide for an opportunity to group client orders in the chronological order. The professional participant must keep an internal register of monetary resources and payments under the deals and operations with securities and the internal register of securities for each account of internal records.

If the professional participant concludes a deal through the trade system of the trade organiser envisaging an opportunity of fixing various terms of transfer of the rights for securities and the terms of payment for the securities, as well as in the framework of non-exchange tenders, the order must contain in addition the terms of transfer of the rights for securities, terms of payment for the securities being the subject of the deal, terms of transfer of the rights for securities under the second leg of the repurchase agreement and the terms of payment for the securities being the subject of the deal under the second leg of the repurchase agreement.

Registered in the Ministry of Justice of the Russian Federation on March 3, 2004. Reg. No. 5604.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-24/179 of March 4, 2004 on the Endorsement of the Forms of Documents Containing Information on the Opening (Closing) of the Bank Account, Change of the Bank Account Number of Legal Entities and Independent Entrepreneurs and Its Submission Procedure

From April 1, 2004 enters into force the new recommended forms of the following documents: "Bank Report to the Tax Body of the Opening (Closing) of the Bank Account", "Information Letter of the Tax Body of the Receiving of the Bank Report of the Opening (Closing) of the Bank Account" and the "Bank Notification of the Change of the Bank Account Numbers of Bank Clients". Introduces the new procedure of submission by the banks of information to the tax bodies of the opening (closing) of bank accounts of the taxpayers being bank clients.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/165@ of March 1, 2004 on the Invalidation of the Orders of the Ministry of Taxation of the Russian Federation No. BG-3-22/707 of December 10, 2002, No. BG-3-22/164 of April 3, 2003, No. BG-3-22/572 of October 28, 2003

Invalidates the Methodology Recommendations on the application of Chapter 26.3. "System of Taxation in the Form of the Uniform Imputed Income Tax for Individual Types of Activities" of the Tax Code of the Russian Federation with amendments.

Letter of the Department of Insurance Enforcement of the Ministry of Finance of the Russian Federation No. 24-00/KP-44 of March 4, 2004

Explains the issues of application of individual provisions of the Law of the Russian Federation No. 4015-1 of November 27, 1992 on the organisation of insurance in the Russian Federation in the wording of December 10, 2003.

If the insurance organisation accepting property insurance risks has a life insurance license, to reinsure (accept for reinsurance) such risks, the insurance organisation must "abandon" the license for the right of life insurance.

To do it, the insurer must present to the body of insurance enforcement the letter of termination of activities in life insurance and refusal from the license for the appropriate types of life insurance.

The requirements of the availability of a higher economic or financial education, as well as appropriate length of work, for the head and chief accountant of the insurer applies only to the heads and chief accountants of insurers assigned from January 17, 2004.

Decision of the Government of the Russian Federation No. 123 of March 3, 2004 on the Endorsement of the Rules of Revocation of the Decisions of the Bodies of Executive Power of the Subjects of the Russian Federation in the Sphere of State Regulation of Tariff Rates, As Well As Decisions of the Bodies of Local Government Adopted in Execution of the Authority in State Regulation of Tariff Rates for Thermal Power Handed over to Them

Defines the procedure of revocation of the decisions of the bodies of executive power of the subjects of the Russian Federation and the bodies of local government in the sphere of state regulation of tariff rates adopted in excess of authority specified in the rules of state regulation and pricing fundamentals in the sphere of regulated prices (tariff rates) in electric power industry or contradicting the legislation of the Russian Federation in the sphere of electric power industry.

The Federal Power Supply Commission of Russia is the body authorised to revoke the decisions of the bodies of executive power of the subjects of the Russian Federation in the sphere of state regulation of tariff rates adopted in excess of their authority in the sphere of state regulation of prices (tariff rates) in electric power industry.

The bodies of executive power of the subjects of the Russian Federation in the sphere of state regulation of tariff rates are the bodies authorised to revoke the decisions of the bodies of local government adopted in excess of authority in the state regulation of tariff rates for thermal power handed over to them or contradicting the legislation of the Russian Federation in the sphere of electric power industry.

Decision of the Government of the Russian Federation No. 110 of February 26, 2004 on the Improvement of the Procedures of State Registration of Legal Entities and Independent Entrepreneurs

Pursuant to the entry into force from January 1, 2004 of the Federal Law No. 185 of December 23, 2003, amends a number of acts of the Government of the Russian Federation pertaining to the state registration of legal entities and independent entrepreneurs. Endorses the new rules of keeping of the Uniform State Register of Taxpayers and the rules of interaction of the bodies in charge of the registration when registering legal entities in cases of their reorganisation. Specifies the fixed amount of payment in roubles for the information from the Register - Rbl 200 for each document and Rbl 400 for an urgent issue. When requesting taxpayer identification number and the code of the reason of registration, the amount of payment is Rbl 100 or Rbl 200 for an urgent issue.

The amount of payment for a single presentation of information on legal entities and independent entrepreneurs in the electronic form makes Rbl 50,000, for a single presentation of updated information - Rbl 5,000, the annual user service of a single operator position - Rbl 150,000.

Endorses the new form (Form R16003) of the "Application for the Registration of Termination of Activities of an Incorporated Legal Entity". The new wording is provided for 10 forms, including R11001 "Application for the State Registration of the Legal Entity at Creation". The mentioned form is extended to include Sheets F "Information on the Peasant (Farmers') Enterprises Serving As the Basis for Creation of a Production Cooperative or Economic Partnership", G "Information on the Types of Economic Activities" and H "Note of Receipt of the Documents Submitted by the Applicant to the Body in Charge of the Registration for the State Registration of the Legal Entity at Creation".

Information Report of the Ministry of Finance of the Russian Federation of March 2, 2004

Lists foreign states where the Russian Federation has agreements on avoidance of double taxation of incomes and property as of January 1, 2004. Also provides information on the international treaties on avoidance of double taxation signed with these states and the dates of their signing.

Decree 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

Creates a three-level system of the federal bodies of executive power including the federal ministries, federal services and federal agencies. The federal services and federal agencies shall be managed by the federal ministries.

Dissolves 13 ministries, 2 committees, 1 commission, 4 services and 4 agencies. Forms 42 new bodies of executive power getting the functions of the abandoned ones.

The ministries, in contrast to services and agencies, shall enjoy the authority to adopt normative legal acts. However, the ministries may not implement the functions of control and enforcement, judicial functions, as well as the functions in state property management except for the cases specified in the decrees of the President of the Russian Federation. The federal services shall implement the functions of control and enforcement, as well as the special functions in the sphere of defence, state security, protection of the state border, combating crime, public safety. Federal services and federal agencies may issue individual legal acts within their sphere of reference.

Federal agencies shall implement the functions in the rendering of state services, in state property management and judicial functions except for the functions of control and enforcement.

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

Federal Law No. 11-FZ of March 5, 2004 on the Amendment to the Federal Law on Executive Proceedings

Prohibits levy of execution for the debts of a professional participant of the securities market for the monetary resources of its clients available on a separate bank account (accounts) opened in a credit organisation.

The Law institutes the duty of the broker in cases of levy of execution for the client property to stop immediately operations with his monetary resources in the amount necessary for execution of the writ of execution, as well as to provide information on the client monetary resources within three days from the day of receiving of the tipstaff request.

Federal Law is published in Rossiyskaya Gazeta on March 10, 2004. No. 47.

Federal Law No. 10-FZ of March 5, 2004 on the Amendments to the Federal Law on the Fundamentals of Obligatory Social Insurance Pursuant to the Introduction of the Uniform Social Tax

Specifies that relations pertaining to the fixing and payment of obligatory social insurance fees, control over their payment, appealing against the actions (failure to act) of officials, calling to account of the delinquents shall also be regulated by the legislation of the Russian Federation on taxes and fees. Therefore, the Law shall also apply to other categories of citizens paying insurance contributions and/or taxes, or being paid for, with resources allocated to finance specific types of obligatory social insurance.

Excludes the provision stating that insurance contributions from employees with the amount of earnings below the cost of living specified in the legislation of the Russian Federation are not collected and are transferred for them by the employer insurant.

The Federal Law is published in Rossiyskaya Gazeta on March 10, 2004. No. 47.

Federal Law No. 9-FZ of March 5, 2004 on the Amendment to Article 16 of the Law of the Russian Federation on Education

The benefit to admit beyond the contest to the state and municipal institutions of the secondary professional and higher professional education (in cases of a successful passing of the entrance examinations) shall also apply to the persons up to 23 years of age out of orphan children and children without parental support.

The Federal Law is entered into force from the day of its official publication. The Federal Law is published in Rossiyskaya Gazeta on March 10, 2004. No. 47.

Federal Law No. 8-FZ of March 5, 2004 on the Invalidation of Individual Provisions of the Acts of Legislation of the Russian Federation on Outer Space Activities

Invalidates the requirements on obligatory ratification of all international treaties in the sphere of outer space activities. Thus, all categories of international treaties of the Russian Federation in the sphere of outer space activities are subject to the norms of Article 15 of the Federal Law on international treaties of the Russian Federation.

The Federal Law is entered into force from the day of its official publication. The Federal Law is published in Rossiyskaya Gazeta on March 10, 2004. No. 47.

Federal Law No. 7-FZ of March 5, 2004 on the Ratification of the Agreement between the Member-States of the Shanghai Organisation of Cooperation on the Regional Anti-Terrorist Structure

Ratifies the Agreement signed in St.Petersburg on June 7, 2002. The document institutes the Regional Anti-Terrorist Structure of the Shanghai Organisation of Cooperation with the headquarters in Bishkek. The Regional Anti-Terrorist Structure is a permanent body and is intended to assist coordination and interaction of the competent bodies of the parties in combating terrorism, separatism and extremism.

The Federal Law is published in Rossiyskaya Gazeta on March 10, 2004. No. 47.

Federal Law of the Russian Federation No. 6-FZ of March 5, 2004 on the Amendment to the Law of the Russian Federation on the Institutions and Bodies Executing Criminal Punishments in the Form of a Detention

The Law is extended to include Article 24.1 specifying guarantees to the employees of the criminal execution system elected (assigned) to the legislative (representative) or executive bodies of state power or the bodies of local government. The period of the mentioned authority is included for the employees of the criminal execution system in the total length of service as calendar years, as well as in the length of service permitting to get another special grade, additional leave, length-of-service pension, supplement to the monetary subsistence for the length of service.

The Federal Law is published in Rossiyskaya Gazeta on March 11, 2004. No. 48.

Decision of the Government of the Russian Federation No. 137 of March 5, 2004 on Additional Measures to Regulate the Import of Poultry Meat, Beef and Pork

In case of introduction of a full or partial prohibition for the import of poultry meat, pork, beef - fresh, chilled or frozen - by the State Veterinary Service of the Russian Federation because of the adverse epizootic situation, the participant of the foreign trade activities may redraw the license for the import of the same commodity from another supplier state (union of states) in the same amount regardless of the total volume of the fixed quota.

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

Decision of the Government of the Russian Federation No. 136 of March 4, 2004 on the Endorsement of the Typical Regulation on the Body of Executive Power of the Subject of the Russian Federation in Charge of the State Regulation of Tariff Rates

Defines the tasks, procedure of forming and the authority of the body of executive power of the subject of the Russian Federation in charge of the state regulation of tariff rates.

The mentioned body shall fix tariff rates for the services in transmission of electric power over distribution networks, fix supply mark-ups for guaranteed suppliers of electric power, fix tariff rates for thermal and electric power supplied to consumers in the framework of specified levels of tariff rates.

Decisions of the body in charge of the regulation on the endorsement of tariff rates with the values exceeding the specified limiting levels must be coordinated with the federal body of executive power in charge of the regulation of natural monopolies before adoption of the mentioned decisions.

The Decision is invalidated simultaneously with the invalidation of the Federal Law on the state regulation of tariff rates for electric and thermal power in the Russian Federation.

Order of the Ministry of Education of the Russian Federation No. 696 of February 17, 2004 on the Endorsement of the List of Candidacy Examinations

The list of the candidacy examinations taken by the applicants for the grade of the Candidate of Sciences includes history and philosophy of sciences, foreign language and the special subject according to the theme of the dissertation paper.

The Order is entered into force from July 1, 2005.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5612.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/98@ of February 11, 2004 on the Endorsement of the Form of the Estimate of the Regular Payments for the Use of Mineral Resources and Its Filling Procedure

Endorses the form of the estimate of the regular payments for the use of the mineral resources (KND 1151026) and its filling procedure. The estimate drawn up according to the mentioned form is submitted for the reported periods expiring after January 1, 2004. The estimate is submitted by the user of the mineral resources to the territorial bodies of the Ministry of Taxation of Russia and the Ministry of Natural Resources of Russia in the subjects of the Russian Federation at the place of location of the source of natural resources.

Registered in the Ministry of Justice of the Russian Federation on March 3, 2004. Reg. No. 5606.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 76 of February 17, 2004

Conveys recommendations worked out in the arbitration practices of consideration by arbitration courts of cases of revealed facts of legal significance.

Thus, the applicant must prove that the fact, the revealing of which has been declared, implies legal consequences in the sphere of entrepreneurial activities and other economic activities and there is no opportunity to get or restore the documents confirming the fact. The application of the revealing of the fact possessing a legal significance will not be considered if the claim emerged out of the dispute about the right. Such claim may be considered according to the commonly adopted procedure. The application of the revealed presence or absence of the right (property right, right from a liability and other) is not subject to consideration according to special proceedings.

Decision of the Higher Arbitration Court of the Russian Federation No. 16125/03 of February 3, 2004

The applicant challenged the provisions of the Instruction on the filling of the declaration for the value added tax endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-03/25 of January 21, 2002 stating that in the absence of the objects of taxation the taxpayers submit the declaration to the tax bodies at the place of their registration for the specified tax period. According to the applicant, if an independent entrepreneur does not have the duty to pay the given tax than there is no duty to submit the tax declaration.

The court specified that the duty to submit the tax declaration in this or that type of tax is not stipulated by the presence of the amount of such tax due for payment, but the provisions of the law on this type of tax qualifying the appropriate person as the payer of the given tax. The absence of the object of taxation with the taxpayer in a particular tax period and/or the amount of tax due for payment does not exempt him from the duty to submit the declaration for the value added tax.

Procedure of Keeping of the Register of Banks (Endorsed by the Decision of the Management Board of the Deposit Insurance Agency of February 19, 2004 (Protocol No. 5))

Specifies the composition of information included in the Register of Banks, as well as defines the procedures of inclusion of the banks in the Register and removal of the banks from the Register and providing information from the Register to third parties. The bank is included in the Register on the basis of the notification of the Bank of Russia of the issue of the licence to the bank to attract monetary resources of natural persons and open and keep bank accounts for natural persons. A file is built in the course of the keeping of the Register for each bank registered in the deposit insurance system.

Information on the bank inclusion in the Register or removal from it must be published by the Agency in the Herald of the Bank of Russia and the Rossiyskaya Gazeta. The Register is also placed on the official Internet site of the Agency.

Federal Law No. 12-FZ of March 11, 2004 on the Amendments to Article 5 of the Federal Law on the Amendments to the Criminal Code of the Russian Federation and Article 10 of the Federal Law on the Bringing of the Code of Criminal Procedures of the Russian Federation and Other Legislative Acts in Compliance with the Federal Law on the Amendments to the Criminal Code of the Russian Federation

Prolongs the time limits for the entry into force of the new wordings of three articles of the Criminal Code of the Russian Federation pertaining to illegal purchase, storage, transportation, production, processing of narcotic substances, psychotropic substances and their analogues, as well as their illegal production, sale or sending and violation of the rules of their circulation.

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

The text of the Federal Law is published in Rossiyskaya Gazeta on March 12, 2004. No. 50.

Decision of the Federal Commission for Securities Market No. 03-54/ps of December 26, 2003 on the Endorsement of the Regulation on the Activities in Organisation of Trade at Securities Market

Defines the requirements to activities in organisation of trade at securities market applying to all professional participants of the securities market engaged in activities in organisation of trade in the Russian Federation, including the stock exchanges. A legal entity engaged in activities of a stock exchange may not combine the mentioned activities with other types of activities except for the activities of the currency exchange, commodity exchange (activities in organisation of exchange trade), clearing activities pertaining to clearing operations with securities and investment shares of the shared investment funds, activities in dissemination of information, publishing activities, as well as activities in property leasing.

Lists the license requirements and the terms obligatory for the stock exchanges. Lists the documents submitted by the stock exchange to the licensing body.

Specifies that a clearing organisation engaged in clearing operations for the deals concluded at the stock exchange may use centralised clearing exclusively. Defines the particulars of the registration of the clearing participants and its clients by the clearing organisation. Also defines the clearing particulars of time deals. The clearing centre engaged in time deal clearing may not combine it with other clearing deals with securities.

Trade organisers (including the stock exchanges) and clearing organisations are ordered to bring their activities in compliance with the requirements of the Decision before July 1, 2004.

Securities included in quotation lists as of the moment of entry into force of the Decision must be removed from the appropriate lists after January 2005 if their issuers do not meet the requirements of the endorsed Decision on the activities in organisation of trade at securities market.

The Decision is entered into force 15 days after the day of its official publication with exceptions.

Registered in the Ministry of Justice of the Russian Federation on March 4, 2004. Reg. No. 5610.

Letter of the Ministry of Finance of the Russian Federation, Ministry of Taxation of the Russian Federation, Central Bank of Russia and the Federal Fund of Obligatory Medical Insurance Nos. 12-03-14, BG-15-10/133, 1389-U, 785/50-1/i of March 1, 2004 on the Non-Application of the Joint Letter of the Ministry of Finance of the Russian Federation No. 12-3-4 of December 31, 1997, State Tax Service of the Russian Federation No. AP-6-7/926 of December 31, 1997, Central Bank of the Russian Federation No. 128-U of December 31, 1997, Federal Fund of Obligatory Medical Insurance No. 5226/51 of December 19, 1997 on the Amendments to the Directions Defining the Procedure of Registration and Collection of Insurance Contributions to the State Non-Budgetary Funds of Obligatory Medical Insurance

The mentioned Letter does not apply pursuant to the entry into force of the Direction of the Bank of Russia No. 1222-U of December 16, 2002 on the numbering procedure for the personal accounts opened on the Balance Accounts 40403 "Federal Fund of Obligatory Medical Insurance" and 40404 "Territorial Funds of Obligatory Medical Insurance".

Letter of the Ministry of Public Health of the Russian Federation No. 2510/1860-04-32 of March 1, 2004 on the Tax Exemptions for the Services in Medical Treatment

The social tax exemption in the amount paid for the medical treatment is granted to the taxpayer if the treatment was provided in a medical institution possessing an appropriate license for the medical activities, as well as if the taxpayer presents the documents confirming his actual expenses for the treatment including the certificates of payment for the medical services for submission to the tax bodies of the Russian Federation.

Decision of the Government of the Russian Federation No. 141 of March 15, 2004 on the Endorsement of the Coefficient of Indexing of the Estimated Pension Capital

From April 1, 2004, the coefficient of indexing of the estimated pension capital of the insured as of January 1, 2003 is fixed in the amount of 1.177.

The Decision is entered into force from April 1, 2004.

Decision of the Government of the Russian Federation No. 138 of March 11, 2004 on the Amendment to the Customs Tariff of the Russian Federation Pertaining to Parts and Auxiliaries for Weighing Machines

The rate of the import customs duty for parts and auxiliaries for weighing machines (code according to the Foreign-Trade Commodity Nomenclature 9016 00 900 0) is reduced two times and is fixed in the amount of 5% of the customs cost.

The Decision is entered into force one month after the day of its official publication for 9 months.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-07/734 of December 31, 2003 on the Endorsement of the Procedure of Purchase, Registration and Storage of the Special Stamps for Tobacco and Tobacco Items Produced on the Territory of the Russian Federation

Defines the rules of purchase, registration and storage of the special stamps for tobacco and tobacco items produced on the territory of the Russian Federation. The sale of the special stamps is vested in the territorial tax bodies only for organisations producing tobacco and tobacco items registered at the place of production of the given labelled products and possessing a valid license for production of tobacco items.

The purchased special stamps may not be resold, handed over or alienated in other forms to other organisations and entities except for the return to the territorial tax bodies in envisaged cases.

The payment and receiving of the special stamps may not be made by other organisations for the organisation producing tobacco items.

Federal Law No. 5-FZ of February 24, 2004 on the Amendments to the Federal Law on Joint-Stock Companies

Adopted changes are aimed at improvement of protection of the rights of minority stock-holders (those not possessing the majority holding). The Law specifies that cumulative voting is used in the election of the members of the board of directors for joint-stock companies with any number of stock-holders. The minimum number of the members of the board of directors is at least 5. This permits minor stock-holders possessing in aggregate 20% and more of the voting stocks of the company to elect on the board of directors at least one member, while in the case of a usual voting these stock-holders cannot elect even one member of the board of directors.

Earlier, the cumulative voting in the election of the board of directors was obligatory only for joint-stock companies with the number of stock-holders possessing voting stocks more than 1,000. For joint-stock companies with a lower number of stock-holders, cumulative voting could be used if envisaged in the company charter.

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

Order of the Government of the Russian Federation No. 364-r of March 13, 2004

The Foreign-Trade Bank, the Russian Bank of Development and the Russian Agricultural Bank are ordered to represent the Russian Federation in courts as agents of the Government of the Russian Federation in issues of return of the debts of legal entities, budgets of the subjects of the Russian Federation and municipal formations in state and/or budget credits provided at the expense of the resources of the federal budget and non-budgetary resources, as well as the debts in resources of tied financing of legal entities granted under the condition of handing over of the stocks in the property of the Russian Federation.

Order of the Ministry of Taxation of Russia No. BG-3-03/190@ of March 11, 2004 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-03/447 of December 20, 2000

The Methodology Recommendations on the application of Chapter 21 of the Tax Code "Value Added Tax" now do not contain the provision stating that if the tax exemption was applied to the property handed over in the registered (shared) capital, the exemption for these amounts of the tax in the tax period of the transfer must be reduced where it pertains to the cost of the property not included through amortisation deductions in the commodities (works, services) production and/or sales expenses or non-sales expenses taken into account in the determination of the profit tax.

Decision of the Government of the Russian Federation No. 142 of March 15, 2004 on the Fixing of the Amounts of the Basic Part of Labour Pensions and Endorsement of the Coefficient of Additional Increase of the Insured Part of the Labour Pension from April 1, 2004

Amounts of the basic parts of the labour old-age, disability and lost-breadwinner pensions are calculated proceeding from the indexed taking into account the growth of inflation basic part of the labour old-age pension as of April 1, 2004 in the amount of Rbl 621 per month.

The Decision fixes the coefficient of additional increase of the insured part of the labour pension from April 1, 2004 in the amount of 1.09.

The Decision is entered into force from April 1, 2004.

Decision of the Federal Commission for Securities Market No. 04-2/ps of February 10, 2004 on the Procedure of Determination and the Minimum Figures of the Normatives of Sufficiency of Own Resources of a Specialised Depositary and the Management Company Being the Subjects of Relations in the Forming and Investing of Resources of Accumulated Pensions

The minimum figure of the normative of sufficiency of own resources (capital) of a specialised depositary is differentiated depending on the volume (cost) of the serviced assets and varies from Rbl 600 million to Rbl 1,000 million. The minimum figure of the normative of sufficiency of own resources of the management company varies from Rbl 50 million to Rbl 100 million.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5631.

Decision of the Ministry of Labour of the Russian Federation No. 9 of February 9, 2004 on the Endorsement of the Procedure of Application of the Uniform Qualification Guide of Positions of Managers, Specialists and Servants

Specifies that the Uniform Qualification Guide is intended for solving the issues pertaining to regulation of labour relations, ensuring efficient system of management of the personnel of organisations regardless of the form of ownership and organisational and legal forms of activities.

Qualification characteristics of each position consist of three sections: "Official Duties", "Must Know" and "Qualification Requirements".

Qualification characteristics serve as basis for working out of official instructions containing a specific list of official duties of employees taking into account the particulars of organisation of production, labour and management, their rights and responsibility.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5628.

Order of the State Customs Committee of the Russian Federation No. 230 of February 25, 2004 on the Endorsement of the Instruction on the Procedure of Paying out of the Monthly Supplement for the Complexity, Intensity and Special Service Regime to the Employees of the Customs Bodies of the Russian Federation

The monthly supplement for the complexity, intensity and special service regime in the amount of up to 70% of the salary for the occupied position is fixed for the employees of the customs bodies of the Russian Federation who have their service duties associated with the tasks requiring a high level of professional training, associated with an intensive special service regime.

The supplement is assigned for a definite period, not more than a year as a rule, by the order of the customs body or institution of the State Customs Committee of Russia while indicating its particular amount for each employee.

The supplement is not paid out to the employees in the child-care leave before the child is 3 years old, as well as to employees undergoing service abroad.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5625.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/152 of February 26, 2004 on the Invalidation of the Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/432 of August 13, 2002

Pursuant to the entry into force from January 1, 2004 of the Federal Law No. 147-FZ of November 11, 2003 invalidates the Order of the Ministry of Taxation of Russia No. BG-3-21/432 of August 13, 2002 on the endorsement of the form of the tax declaration for the uniform agricultural tax and its filling Instruction.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5624.

Decision of the Management Board of the Pension Fund of Russia and the Ministry of Labour of the Russian Federation No. 15p/18 of February 16, 2004 on the Endorsement of the Rules of Paying out of the Pension in Compliance with the Federal Laws on Labour Pensions in the Russian Federation and on the State Pension Support in the Russian Federation

Defines the procedure of paying out of the labour pension (part of the labour pension) and the state pension support pension (other than the length-of-service pension to federal state servants), including organisation of their delivery, as well as control over organisation of paying out of these pensions.

The paying out of the pension is vested in the territorial body of the Pension Fund at the place of location of the pension file on the basis of the application of the pensioner. The pensioner may also choose the organisation delivering the pension and notify of it in writing the territorial body of the Pension Fund.

To pay out the pension, the territorial body of the Pension Fund opens a personal account for each pensioner. The personal account accrues the amounts of the pension due to the pensioner, including the past periods, on the basis of the documents of the pension file and other documents affecting the calculation of these amounts.

Suspension of the payment of the pension because of the failure to get it for six months in succession is executed on the basis of the reported information of the organisation delivering the pension. Suspension of the payment of the pension because of the failure on the part of the invalid to report within specified time limits for re-certification to the body of the State Service of Medical and Social Expert Evaluation is executed upon expiry of the excerpt from the act of certification in the institution of the medical and social expert evaluation.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5621.

Decision of the Federal Commission for Securities Market No. 04-11/ps of February 27, 2004 on the Composition of the Necessary Expenses When Investing the Resources of the Accumulated Pensions Covered by the Selected in Contest Management Companies and the State Management Company out of Resources of Accumulated Pensions Transferred to Them by the Pension Fund of the Russian Federation

The mentioned composition of expenses includes payment for the services rendered by the specialised depositary to the Pension Fund and the management company, payment for the services of auditor, amounts of insurance premiums, expenses pertaining to the registration of the rights for securities, commission to brokers and other expenses. The list is exhaustive.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5619.

Decision of the Federal Commission for Securities Market No. 04-8/ps of February 26, 2004 on the Endorsement of the Forms of Reports of the Management Companies Implementing Trust Control over Resources of Accumulated Pensions

Endorses the following forms of reports: of the deals of sale of securities at the prices below the market ones and the deals of purchase of securities at the prices higher than the market ones, of investing of resources of accumulated pensions, of incomes from investing of resources of accumulated pensions. The given forms must be submitted to the Ministry of Finance of Russia, the Pension Fund and the Federal Commission for Securities Market.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5618.

Order of the Committee for Financial Monitoring of the Russian Federation No. 7 of March 1, 2004 on the Amendments to the Order of the Committee for Financial Monitoring of Russia No. 18 of August 28, 2003

According to the amendments, the list of the states (territories) failing to participate in the international cooperation in the combating of legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism now does not include Ukraine and Egypt.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5617.

Order of the State Construction Committee of the Russian Federation and the Ministry of Economic Development of the Russian Federation No. 64/40 of February 17, 2004 on the Endorsement of the Procedure of Arranging According to the Simplified Scheme the Contest for Housing Construction to Replace the Destroyed One on the Territory of the Republic of Altay Having Become the Victim of the Earthquake in September-October of 2003

Specifies the procedures of selection by contest of suppliers for the housing construction on the territory of the Republic of Altay for the citizens having become the victims of the earthquake in September-October of 2003 and the contest requirements.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5615.

Decision of the Constitutional Court of the Russian Federation of March 18, 2004 on the Case of Constitutionality of Part 2 of Article 6 of the Law of the Russian Federation on the Pension Support for the Persons Having Undergone Military Service, Service in the Bodies of Internal Affairs, State Fire Service, Bodies in Charge of Control over Circulation of Narcotic and Psychotropic Substances, Institutions and Bodies of the Criminal Execution System and Their Families Pursuant to the Requests of the Supreme Court of the Russian Federation and the Meshchyansky Regional Court of the City of Moscow

The Constitutional Court of the Russian Federation recognised as not contradicting the Constitution of the Russian Federation the provision of Part 2 of Article 6 of the Law of the Russian Federation of February 12, 1993 on the pension support for the persons having undergone military service, service in the bodies of internal affairs, State Fire Service, institutions and bodies of the criminal execution system and their families stating that pensioners out of persons mentioned in Article 1 of the given Law have their assigned pension for the length of service suspended during the service when they are admitted to the military service or service in the bodies of internal affairs, State Fire Service, bodies in charge of control over circulation of narcotic and psychotropic substances or institutions and bodies of the criminal execution system (including the one in any other states).

The Constitutional Court emphasised that the right to get the pension for the length of service may be implemented by the citizens having undergone military and/or law enforcement service only if they quit the appropriate service permitting to get the given pension. The monetary subsistence paid out to the pensioners having returned to this service, other types of support are assigned proceeding from their available length of the military and/or law enforcement service, with the amount of increased monetary subsistence envisaged for the length of service compensating for the suspended payment of the length-of-service pension to a certain extent.

The Decision is entered into force immediately after annunciation.

Decision of the Government of the Russian Federation No. 143 of March 16, 2004 on the Endorsement of the Rates of Export Customs Duties for Raw Oil and Raw Oil Products from Bituminous Materials and Commodities of Oil Exported from the Territory of the Russian Federation outside the Member-States of the Customs Union Agreements

The rates of the export customs duties for the commodities of oil are increased from USD 30.5 to USD 31.7 per 1,000 kg. The export rate for raw oil and raw oil products from bituminous materials is increased from USD 33.9 to USD 35.2 per 1,000 kg.

The Decision is entered into force one month after the day of its official publication except for the rate of the export customs duty for raw oil and raw oil products from bituminous materials (code according to the Foreign-Trade Commodity Nomenclature of Russia 2709 00) entered into force from April 1, 2004.

Decision of the Ministry of Labour of the Russian Federation No. 17 of February 16, 2004 on the Procedure of Submission by a Non-State Pension Fund of Application for Activities in Obligatory Pension Insurance As an Insurer, Its Registration and Publication of Information of the Registration of Such Application

Provides the form of the application of the non-state pension fund for the activities in obligatory pension insurance as an insurer. Defines the requirements to the procedure of submission of such application, the list of the necessary attached documents, procedure of consideration and registration of such application, as well as publication of information of its registration.

To get the right of work in obligatory pension insurance as an insurer, the fund must provide the certificate confirming the presence of experience of simultaneous keeping of at least 5,000 personal pension accounts for at least one year, or at least 20,000 from July 1, 2009. Besides, the fund must confirm the monetary assessment of the property ensuring the registered activities that must be at least Rbl 3 million, or at least Rbl 30 million from January 1, 2005, at least Rbl 50 million from July 1, 2009. The amount of the fund aggregate contribution of the founders (founder contribution) in the monetary form must be at least Rbl 3 million, or Rbl 30 million from January 1, 2005.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5634.

Decision of the Federal Commission for Securities Market No. 04-6/ps of February 18, 2004 on the Endorsement of the Procedure of Calculation of the Market Value of Assets and the Cost of Net Assets Being the Object of Investments of the Resources of Accumulated Pensions

The calculation of the market value of assets and the cost of net assets being the object of investments of accumulated pensions is made every working day as of the end of the day separately for each contract of trust control of the resources of accumulate pensions concluded by the management company with the pension fund.

Determination of the market value of the valuable paper is made under the condition that the volume of the market deals used to estimate its average weighted price makes at least Rbl 500,000. If the volume of the mentioned deals is less than Rbl 500,000, the securities are accepted for the estimate of the cost of the investment portfolio at the latest market price defined by the trade organisers (stock exchange) for the given valuable paper. The Decision provides the forms of the estimates of the cost of the investment portfolio, net assets being the object of investments of the resources of accumulated pensions.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5632.

Federal Law No. 14-FZ of March 17, 2004 on the Amendment to Article 7 of the Federal Law on the Social Guarantees for the Citizens Having Been Exposed to Radioactive Impact Because of the Nuclear Tests at the Semipalatinsk Test Grounds

The sphere of reference of the Government of the Russian Federation now includes determination of the procedure of financing of expenses pertaining to the implementation of the Federal Law on the social guarantees for the citizens having been exposed to the radioactive impact because of the nuclear tests at the Semipalatinsk Test Grounds.

Federal Law No. 13-FZ of March 17, 2004 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 number of justices of the peace and the appropriate number of court districts in the Republic of Khakasia is increased from 26 to 35.

The Federal Law is entered into force thirty days after the day of its official publication.

Decision of the Ministry of Labour of the Russian Federation No. 5 of January 29, 2004 on the Endorsement of the Uniform Qualification Guide of Positions of Managers, Specialists and Servants, Section "Qualification Characteristics of Positions of Employees of the Centres of Standardisation, Metrology and Certification in Charge of the State Control and Enforcement"

Lists official duties, qualification requirements and requirements to the special knowledge of the employees of the centres of standardisation, metrology and certification in charge of the state control and enforcement.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5648.

Order of the State Customs Committee of the Russian Federation and the Ministry of Taxation of the Russian Federation No. 229/BG-3-06/145 of February 25, 2004 on the Invalidation of the Order of the State Customs Committee of Russia and the Ministry of Taxation of Russia No. 830/BG-3-06/299 of August 21, 2001

Pursuant to the entry into force from January 1, 2004 of the Customs Code invalidates the Order of the State Customs Committee of Russia and the Ministry of Taxation of Russia No. 830/BG-3-06/299 of August 21, 2001 on the enhancing of the customs and tax control in cases of declaring of commodities under the export customs regime.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5641.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-09/121@ of February 16, 2004 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-09/664 of December 3, 2003

In view of the simplification of the procedures of state registration of legal entities and independent entrepreneurs, provides the new wording for the forms of documents used for the state registration of peasant (farmers') enterprises.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5627.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-04/198 of March 15, 2004 on the Forms of the Tax Notifications

Endorses the forms of the tax notifications for the payment of the property tax from natural persons, payment of the tax on property handed over according to succession or donation procedure, payment of the land tax and the transport tax.

Decision of the Government of the Russian Federation No. 147 of March 18, 2004 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Certain Types of Mounting Devices, Fixtures, Fittings, Hinges and Furniture Wheels

Reduces two times the rates of the import customs duties for certain types of mounting devices, fixtures, fittings, hinges and furniture wheels (from 20% to 10% of the customs cost).

The Decision is entered into force one month after the day of its official publication for 9 months.

Decision of the Government of the Russian Federation No. 146 of March 18, 2004 on the Rates of the Import Customs Duties for Cans Used for Drink Packing

From March 5, 2004, applies on the permanent basis the rates of the import customs duties to cans used for drink packing (code according to the Foreign-Trade Commodity Nomenclature 7310 21 190 1 - EUR 30 per 1,000 pcs., 7310 21 190 9 - 15% of the customs cost).

Decision of the Government of the Russian Federation No. 145 of March 18, 2004 on the Amendment to the Decision of the Government of the Russian Federation No. 2 of January 4, 2000

Increases the limiting number of transport vehicles of the Ministry of Defence of Russia permitting installation of the special signals in the absence of the special colour graphics designs on the outer surfaces of these vehicles.

Information of the Bank of Russia of March 19, 2004 on the Changing of the Normative of Obligatory Reserves

From April 1, obligatory reserves for attracted resources of legal entities and natural persons in the foreign currency, as well as the legal entities in roubles, are reduced from 10% to 9%. The normative for the deposits of natural persons in roubles did not change - 7%.

Decision of the Federal Commission for Securities Market No. 04-4/ps of February 10, 2004 on the Endorsement of the List of Securities Permitted for Urgent Deals and Deals Using Monetary Resources and/or Securities Handed over As Loan by the Broker to the Client (Marginal Deals)

Specifies the list of securities permitted for urgent deals. Urgent deals with the basic assets being the securities not included or excluded from this list may only be committed for the earlier permitted for circulation futures contracts and options of the trade organiser.

The list of securities permitted for marginal deals concluded by the broker on the basis of client orders includes only securities permitted for tenders at the stock exchange and/or of other trade organisers at the securities market possessing an appropriate license of the Federal Commission for Securities Market of Russia and meeting the requirements specified for inclusion of securities in quotation list A of the first level of trade organisers.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5667.

Order of the State Customs Committee of the Russian Federation No. 162 of February 6, 2004 on the Amendments to the Order of the State Customs Committee of Russia No. 1317 of November 24, 2003

Provides the new wording for the list of commodities of individual category declared separately for each trade mark (company name).

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5666.

Decision of the Social Insurance Fund of the Russian Federation No. 18 of March 1, 2004 on the Amendments to the Methodology Recommendations on the Procedure of Ordering, Carrying out of the Documentary On-Site Checks of Insurants in Obligatory Social Insurance against Industrial Accidents and Occupational Diseases and Taking Measures upon Them

The amendments are stipulated by significant changes in the legislation (simplification of the procedures of state registration of legal entities and independent entrepreneurs, adoption of the budget of the Social Insurance Fund of Russia for the year 2004, the fixing of insurance tariff rates for obligatory social insurance against industrial accidents and occupational diseases for the year 2004). The Decision specifies that the time limit for presenting for execution of the decision of the division (branch of a division) of the Social Insurance Fund of Russia on collection of arrears in insurance contributions and penalties at the expense of the insurant property makes 6 months from the day of return by the bank or credit organisation of the cash collection order of the division (branch of the division) of the Social Insurance Fund of Russia with the note of a full or partial failure to execute the collection.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5664.

Order of the State Customs Committee of the Russian Federation No. 254 of February 27, 2004 on the List of the Documents and Information Necessary for Declaring of Refined Gold and Silver Exported by Credit Organisations

Specifies the particulars of declaring of information in the cargo customs declaration when declaring exported refined gold and silver. One customs declaration is used to declare information on the exported ingots under one contract (of sale or placing) concluded for one metal (gold or silver) by one consignor to one consignee. Specifies the particulars of filling of Column 42 of the cargo customs declaration.

Lists the documents and information necessary for the declaring and customs control of refined gold and silver exported by credit organisations.

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 March 9, 2004. Reg. No. 5653.

Order of the Ministry of Finance of the Russian Federation No. 27n of March 5, 2003 on the Fixing of the Criteria of Placing of Resources of Accumulated Pensions in the Assets Mentioned in Subitems 2-4 and 6 of Item 1 of Article 26 of the Federal Law No. 111-FZ of July 24, 2002 on the Investing of Resources for the Financing of the Accumulated Part of the Labour Pension in the Russian Federation

When placing the resources of accumulated pensions, additional restrictions for the investing of resources of accumulated pensions must be observed specified in the Decision of the Government of the Russian Federation No. 379 of June 30, 2003 on the additional restrictions for the investing of resources of accumulated pensions in individual classes of assets and determination of the maximum share of individual classes of assets in the investment portfolio in compliance with Articles 26 and 28 of the Federal Law on the investing of resources for the financing of the accumulated part of the labour pension in the Russian Federation and Article 36.15 of the Federal Law on non-state pension funds.

Registered in the Ministry of Justice of the Russian Federation on March 15, 2004. Reg. No. 5680.

Regulation of the Ministry of Finance of the Russian Federation and the Central Bank of Russia No. 20n/251-P of February 17, 2004 on the Invalidation of the Instruction of the Federal Service of Russia for Currency and Export Control and the Bank of Russia No. 03-26/493 and No. 88-I of February 10, 2000 on the Procedure of Issue of Statements on the Reasonableness of Payments in Foreign Currencies under Contracts for Works, Services or Transfer of Results of Intellectual Activities

Invalidates the Instruction specifying the procedure of issue of statements on the reasonableness of payments in foreign currencies under contracts for works, services or transfer of results of intellectual activities.

The Regulation is entered into force 10 days after the day of its official publication.

Registered in the Ministry of Justice of the Russian Federation on March 11, 2004. Reg. No. 5673.

Order of the Russian Patent Agency No. 32 of March 5, 2004 on the Procedure of Keeping of the State Register of the Names of the Places of Origin of Commodities of the Russian Federation

Specifies the form of the sheets of the State Register of the Names of the Places of Origin of Commodities of the Russian Federation and the composition of information mentioned in them. Defines the rules of entering records of registration of the name of the place of origin of the commodity, of the granting of the right of use of the name of the certified place of origin of the commodity, as well as the rules of amending of the sheets of the Register and the rules of their storage.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5662.

Order of the Russian Patent Agency No. 31 of March 5, 2004 on the Procedure of Keeping of the State Register of Trade Marks and Service Marks of the Russian Federation

Specifies the form of the sheets of the State Register of Trade Marks and Service Marks of the Russian Federation and the composition of information mentioned in them. Defines the rules of entry in the sheets of the State Register of Trade Marks, Service Marks, as well as the rules of amending the sheets of the State Register and the rules of their storage.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5661.

Order of the Russian Patent Agency No. 29 of March 5, 2004 on the Procedure of Keeping of the State Register of Useful Models of the Russian Federation

Specifies the form of the sheets of the State Register of Useful Models of the Russian Federation and the composition of information mentioned in them. Defines the rules of entry of records of the patented useful models, rules of amending and the rules of storage of the sheets of the State Register with the records entered in them.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5660.

Order of the Russian Patent Agency No. 28 of March 5, 2004 on the Procedure of Keeping of the State Register of Industrial Prototypes of the Russian Federation

Specifies the form of the sheets of the State Register of Industrial Prototypes of the Russian Federation and the composition of information mentioned in them. Defines the rules of entry of records of the patented industrial prototypes in the sheets of the State Register, as well as the rules of amending the records of the State Register and the rules of their storage.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5659.

Order of the Russian Patent Agency No. 30 of March 5, 2004 on the Procedure of Keeping of the State Register of Inventions in the Russian Federation

Specifies the form of the sheets of the State Register of Inventions of the Russian Federation and the composition of information mentioned in them. Defines the rules of entry of records of the patented inventions in the sheets of the State Register, as well as the rules of amending the records of the State Register and the rules of their storage.

Registered in the Ministry of Justice of the Russian Federation on March 9, 2004. Reg. No. 5658.

Direction of the Central Bank of Russia No. 1396-U of March 19, 2004 on the Partial Invalidation of the Instruction of the Bank of Russia No. 59 of March 31, 1997 on the Application of the Measures of Intervention to Credit Organisations for the Violation of Prudential Norms of Activities

The Instruction is invalidated inasmuch as it pertains to the daily transfer by the territorial institutions of the Bank of Russia to the Main Informatisation Centre of the Bank of Russia of reports drawn up according to Form 637 "Information on the Applied Measures of Intervention, Presented Claims and Applications Received from the Authorised Persons for the Revocation of the License for Bank Operations from the Credit Organisation and Suggestions of the Courts of Arbitration on the Expediency of Its Revocation, As Well As on the Measures to Prevent Bankruptcy Implemented at the Initiative of the Credit Organisation".

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 is published in the Herald of the Bank of Russia on March 24, 2004, No. 19.

Decision of the Plenum of the Supreme Court of the Russian Federation No. 1 of March 5, 2004 on the Application of the Norms of the Code of Criminal Procedures of the Russian Federation by Courts

Explains individual issues of application of certain norms of the Code of Criminal Procedures emerging in judicial practice.

Thus, the passing of a sentence may not be regarded as a violation of the rights of the culprit for protection if the refusal from defence was declared in writing or recorded in the protocol of the appropriate procedural action.

Detention as a restraint measure may be used only if there is no opportunity to use another, softer restraint. In this case, the court should specify the reasons of such detention. Such circumstances may include information permitting to suggest that the suspect, accused can abscond from the bodies of investigation or court, falsify the testimony, exert influence on the victim, witnesses etc. The judge may choose a detention of the suspect as a measure of restraint in the course of the preliminary hearings at the request of the party or at the own initiative.

The Decision emphasises that the right to appeal against the court ruling is vested not only in the state prosecutor but also in the higher ranking prosecutor who did not participate in the court hearings.

If the culprit does not agree to certain episodes of the accusation or does not agree to the substantiation or the volume of the civil case, his request for the judgement without court hearings may not be satisfied. In this case, the case must be considered on common grounds.

Order of the State Customs Committee of the Russian Federation No. 45 of January 19, 2004 on the Amendments to the Order of the State Customs Committee of Russia No. 831 of August 21, 2001

Amends the Order specifying the particulars of the customs control over the import and export of ethyl alcohol, alcoholic and alcohol-containing edible products. The new wording is provided for the list of ethyl alcohol, alcoholic and alcohol-containing products. These products are released only under the condition of presenting to the customs bodies of the licenses for the export/import, storage and supplies of the mentioned products.

The Decision does not apply to the commodities placed under the customs regimes of international customs transit, moving of supplies, to commodities moved by natural persons for personal, family, household, and other needs other than entrepreneurial activities.

Registered in the Ministry of Justice of the Russian Federation on March 15, 2004. Reg. No. 5678.

Order of the State Customs Committee of the Russian Federation No. 272 of March 4, 2004 on the Amendments to the Order of the State Customs Committee of Russia No. 1014 of September 15, 2003

Amends the Order specifying the procedure of issue of permissions to process commodities on the customs territory. Provides the new wording for the form of the permission. Specifies that after the official of the customs body puts the stamp "Release Permitted" on the cargo customs declaration, the third and forth copies of the cargo customs declaration are used as the permission for the processing of commodities on the customs territory.

The Order is entered into force 10 days after the day of its official publication.

Registered in the Ministry of Justice of the Russian Federation on March 12, 2004. Reg. No. 5675.

Federal Constitutional Law No. 1-FKZ of March 25, 2004 on the Forming in the Russian Federation of the New Subject of the Russian Federation As a Merger of the Perm Province and the Komi-Permyatsky Autonomous District

Forms the new subject of the Russian Federation - the Perm Territory - as a result of the merger of the two bordering subjects of the Russian Federation - the Perm Province and the Komi-Permyatsky Autonomous District. The new subject of the Russian Federation shall be formed from December 1, 2005. The Law defines the borders and the status of the new subject. The Perm Province and the Komi-Permyatsky Autonomous District are eliminated as the subjects of the Russian Federation from December 1, 2005.

From the day of the forming of the Perm Territory to the forming of the legislative (representative) body of state power of the Perm Territory of the first convocation, however, no later than January 31, 2007, there will be a transient period of forming of the Perm Territory. The first election of the higher official (head of the higher executive body of state power) of the Perm Territory will be held on first Sunday of December of 2005. Elections of the deputies of the Legislative Assembly of the Perm Territory will be held upon expiry of the authority of the Legislative Assembly of the Perm Province and the Legislative Assembly of the Komi-Permyatsky Autonomous District in December 2006.

The Law regulates the issues of the forming of the bodies of state power of the Perm Territory, the functioning of the legislative (representative) bodies of state power of the Perm Province and the Komi-Permyatsky Autonomous District, interaction of the Governor of the Perm Territory and the legislative (representative) bodies of state power of the Perm Province and the Komi-Permyatsky Autonomous District in the transient period.

The Law defines the authority of the bodies of executive power of the Perm Territory, Perm Province and the Komi-Permyatsky Autonomous District in the transient period, as well as the procedure of functioning of the territorial bodies of the federal bodies of executive power and the federal courts, organisation of local government, the forming and the endorsement in the transient period of the budgets of the Perm Territory, the Perm Province and the Komi-Permyatsky Autonomous District.

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

The Federal Law is published in Rossiyskaya Gazeta on March 26, 2004, No. 62.

Federal Constitutional Law No. 2-FKZ of March 25, 2004 on the Amendments to Articles 24 and 33.1 of the Federal Constitutional Law on the Courts of Arbitration in the Russian Federation

The checking by the Federal Arbitration Court of the Urals District of judicial acts adopted by arbitration courts of the Komi-Permyatsky Autonomous District and the Perm Province ends on June 30, 2007.

The Federal Constitutional Law is entered into force from the day of the forming of the Arbitration Court of the Perm Territory.

The Federal Law is published in Rossiyskaya Gazeta on March 26, 2004, No. 62.

Decision of the State Statistics Committee of the Russian Federation No. 1 of January 5, 2004 on the Endorsement of the Uniform Forms of Initial Documentation of Labour and Labour Remuneration Statistics

Endorses the uniform forms of initial documentation to register personnel, working time and labour remuneration payments. The uniform forms of initial documents of personnel registration apply to organisations regardless of the forms of ownership working on the territory of the Russian Federation, of working time and labour remuneration payments registration - to organisations regardless of the form of ownership working on the territory of the Russian Federation other than the budget supported institutions.

According to the Statement of the Ministry of Justice of the Russian Federation No. 07/2732-YuD of March 15, 2004, the present Decision does not need state registration.

Direction of the Central Bank of Russia No. 1390-U of March 1, 2004 on the Procedure of Informing of the Central Bank of the Russian Federation of the Use of Internet Technologies by Credit Organisations in Their Work

Credit organisations shall present to the territorial institutions of the Bank of Russia in charge of enforcement of their activities the report drawn up according to Form 0409070 "Information of the Use of Internet Technologies by the Credit Organisation". The report is presented on paper and/or electronic media. The report is submitted by credit organisations in cases of: opening of the web site, changing of the functional purpose and/or functional potential of the used web site, changing of the place of location of the used web site and the end of use of the web site.

If Internet technologies are used when the credit organisation works as a client of another credit organisation (nostro correspondent), the report according to Form 0409070 to the territorial institution of the Bank of Russia is not submitted.

The present Direction is entered into force from July 1, 2004 and must be published officially in the Herald of the Bank of Russia.

Registered in the Ministry of Justice of the Russian Federation on March 12, 2004. Reg. No. 5683.

Order of the State Customs Committee of the Russian Federation No. 272 of March 4, 2004 on the Amendments to the Order of the State Customs Committee of Russia No. 1014 of September 15, 2003

Endorses the new wording of the form of the permission for the processing of commodities on the customs territory. After the official of the customs body puts the stamp "Release Permitted" on the cargo customs declaration for the placing of commodities under the customs regime of processing on the customs territory, the third and forth copies of the cargo customs declaration are used as the permission to process the commodities on the customs territory.

The Order is entered into force 10 days after the day of its official publication.

Registered in the Ministry of Justice of the Russian Federation on March 12, 2004. Reg. No. 5675.

Order of the Ministry of Foreign Affairs of the Russian Federation No. 1833 of February 12, 2004 on the Endorsement of the Rules of Drawing up of Invitations for the Entry in the Russian Federation of Foreign Citizens and Stateless Persons

Defines the procedure of work of the Ministry of Foreign Affairs of Russia and its representations on the territory of the Russian Federation in the drawing up and issue of invitations for the entry in the Russian Federation of foreign citizens and stateless persons, registration and storage of blank forms of series KS-2 invitations.

The invitations are drawn up to written applications drawn up in the Russian language according to the provided form within not more than 30 days from the day of applying.

Blank forms of invitations are qualified as strict-reporting documents. The storage of blank forms is arranged in storage rooms meeting the requirements of special regime rooms excluding opportunities of entry for outsiders and providing for preservation of the documents.

Registered in the Ministry of Justice of the Russian Federation on March 24, 2004. Reg. No. 5687.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-09/178 of March 3, 2004 on the Endorsement of the Procedure and Terms of Assigning, Application, As Well As Changing of the Taxpayer Identification Number and the Forms of Documents Used for Registration, Removal from Records of Legal Entities and Natural Persons

The new procedure is endorsed pursuant to the simplification of the procedure of state registration of legal entities and independent entrepreneurs. The Order provides the new forms of documents used for registration, record keeping, removal from records of legal entities and natural persons.

The earlier endorsed forms of applications of natural persons for registration in the tax bodies and removal from records in the tax bodies shall apply from January 1, 2005 when registering/removing from records natural persons registered as independent entrepreneurs before January 1, 2004.

Registered in the Ministry of Justice of the Russian Federation on March 24, 2004. Reg. No. 5685.

Order of the State Customs Committee of the Russian Federation No. 236 of February 25, 2004 on the Endorsement of the Procedure of Carrying out of Individual Customs Operations in Cases of the Customs Warehouse Customs Regime and Obligatory Requirements to the Outfit, Equipment and Place of Location of the Rooms and/or Open Sites Intended for Use As the Customs Warehouse

The permission of the customs body to place the commodities under the customs warehouse customs regime is the conditional release of commodities under the customs warehouse customs regime. The Order specifies the particulars of placing of commodities under the customs warehouse customs regime without actually placing the commodities to this warehouse, prolongation of their storage, moving from one warehouse to another, as well as suspension and renewal of the customs regimes.

For commodities stored, moved, sold and/or used under the customs warehouse customs regime, there is and opportunity for the owners of the customs warehouses to get reports drawn up according to the provided forms.

At the decision of the State Customs Committee of Russia, it is permitted to store individual types of commodities in bulk at the customs warehouse without observing the requirements to the outfit, equipment and place of location of the rooms and/or open sites intended for use as the customs warehouse.

Registered in the Ministry of Justice of the Russian Federation on March 15, 2004. Reg. No. 5677.

Decree of the President of the Russian Federation No. 400 of March 25, 2004 on the Administration of the President of the Russian Federation

The Administration of the President of the Russian Federation is a state body providing for the activities of the President of the Russian Federation and implementing control over execution of his decisions. The Decree defines the composition, sphere of reference of the Administration and lists its independent divisions. The workers of the Administration of the President of the Russian Federation, before termination of the staff arrangement measures, shall continue execution of their service duties according to the earlier occupied positions in case of their consent.

The Decree is entered into force from the day of signing.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-07/188 of March 9, 2004 on the Contents of the Bar Code Placed on the Special Regional Stamps and Its Placing Procedure

The bar code placed on the special regional stamps together with the character and digital text is an encoded in the form of formalised symbols information read by scanning and used for automatic identification of alcoholic products.

The bar code for the special regional stamps is placed by the organisation at the excise duty warehouse or in the department of the Ministry of Taxation of the Russian Federation in the subject of the Russian Federation at the place of location of the excise duty warehouse.

Registered in the Ministry of Justice of the Russian Federation on March 25, 2004. Reg. No. 5688.

Direction of the Central Bank of Russia No. 1404-U of March 26, 2004 on the Revocation of the Form of the License for Bank Operations for Non-Bank Clearing Credit Organisations

the attachment) endorsed by the Bank of Russia on November 19, 1996.

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. 35-T of March 26, 2004 on the Drawing up and Submission of the Reports in Compliance with the Direction of the Bank of Russia No. 1376-Y of January 16, 2004

Credit organisations shall drawn up and submit to the Bank of Russia reports in compliance with the Direction No. 1376-U beginning with the reports for the following reporting periods: daily - for the 1st of April 2004, five day - for the first five days of April 2004, decade - for the first decade of April 2004, monthly - for the April of 2004, quarterly - for the second quarter of 2004.

Decree of the President of the Russian Federation No. 422 of March 29, 2004 on the Call-up to the Military Service for the Citizens of the Russian Federation in April-June 2004 and Dismissal from the Military Service of Draft Servicemen

Provides for the call-up to the military service from April 1 to June 30, 2004 for the pertinent citizens of the Russian Federation aged 18-27 in the amount of 166,050 persons other than those being in the reserve.

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

Order of the Ministry of Taxation of the Russian Federation No. SAE-3-21/224 of March 23, 2004 on the Endorsement of the Form of the Tax Declaration for the Property Tax from Organisations (Tax Estimate for Advance Payments) and Its Filling Instruction

Endorses the form of the tax declaration for the property tax from organisations (tax estimate for advance payments) and its filling Instruction. The form is one and the same for the Russian and foreign organisations. The tax estimate for advance payments for the I quarter of 2004 is submitted before April 30, 2004.

Registered in the Ministry of Justice of the Russian Federation on March 29, 2004. Reg. No. 5690.

Direction of the Central Bank of Russia No. 1388-U of February 26, 2004 on the Adjustment of the Acts of the Bank of Russia

Invalidates the Direction of the Bank of Russia No. 721-U of December 30, 1999 defining the procedure of purchase by resident legal entities of foreign currencies to make payments for the carried out works, rendering of services or handing over of results of intellectual activities

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

Order of the Ministry of Finance of the Russian Federation No. 26n of March 1, 2004 on the Reports of the Specialised Depositary of Operations with Resources of Accumulated Pensions

Endorses the form of the report of the specialised depositary of the types and cost of securities and the report of the deals concluded with resources of accumulated pensions, as well as the Instruction on the procedure of filling and submission of these reports.

The reports are submitted to the Ministry of Finance of Russia, the Pension Fund and the Federal Commission for Securities Market of Russia on the monthly basis no later than the 10th of the month following the reported one by sending the electronic document or the one on paper medium with simultaneous sending of the electronic form of the report over the electronic mail. The reports are submitted for each contract of trust control concluded by the management company with the Pension Fund, as well as a summary report for all resources of accumulated pensions handed over by the Pension Fund in trust control.

Registered in the Ministry of Justice of the Russian Federation on March 29, 2004. Reg. No. 5692.

Order of the Ministry of Finance of the Russian Federation No. 29n of March 11, 2004 on the Reports of the Pension Fund of the Russian Federation on the Building and Investing of Resources of Accumulated Pensions

Endorses the forms of the reports: of insurance contributions to finance the accumulated part of the labour pension received in the Pension Fund and their temporary placing, of the payments made from the resources of accumulated pensions, of the resources of accumulated pensions registered in the special part of individual personal accounts of the insured, of the results of investing of resources of accumulated pensions handed over in trust control to the management companies, of the handing over of resources of accumulated pensions intended for the financing of the accumulated part of the labour pension.

Defines the procedure of filling and submission of the mentioned reports of the Pension Fund on the building and investing of the resources of accumulated pensions. Reports for the year 2002 are submitted simultaneously with the reports for the year 2003. Quarterly reports are submitted beginning with the reports for the I quarter of 2004.

Registered in the Ministry of Justice of the Russian Federation on March 29, 2004. Reg. No. 5691.

Decision of the Ministry of Labour of the Russian Federation No. 27 of March 3, 2004 on the Endorsement of the Lists of the Types of Jobs, Occupations, Positions Permitted for Employing the Citizens Undergoing Alternative Civil Service and Organisations Envisaging Alternative Civil Service

Lists the types of jobs, occupations, positions permitting employment of citizens undergoing alternative civil service indicating the OKPDTR (All-Russia Classification of Occupations, Positions and Tariff Grades) and the ETKS codes.

Also lists organisations envisaging alternative civil service.

Decision of the Plenum of the Supreme Court of the Russian Federation No. 2 of March 17, 2004 on the Application of the Labour Code of the Russian Federation by Courts

Explains individual issues of application by courts of the Labour Code of the Russian Federation entered into force from April 1, 2002. Provides general rules of resolving of labour disputes by courts, explains provisions on the case admissibility and jurisdiction of the labour disputes. The summary contains the issues pertaining to disputes on conclusion, changing and discontinuation of the labour contract, provided guarantees to employees, applied disciplinary action, paid out earnings, granted leaves and other.

Order of the Ministry of Internal Affairs of the Russian Federation No. 177 of March 16, 2004 on the Endorsement of the Instruction on the Procedure of Checking of Organisations and Natural Persons in Cases of Sufficient Information Showing the Sings of Crimes Pertaining to Legislation of the Russian Federation on Taxes and Fees

Defines the procedure of checks of organisations and natural persons arranged by the bodies of internal affairs if there is sufficient information showing the signs of a crime pertaining to violation of the legislation of the Russian Federation on taxes and fees. Lists the officials of the bodies of internal affairs authorised to take decisions to arrange such checks.

Registered in the Ministry of Justice of the Russian Federation on March 29, 2004. Reg. No. 5696.

Order of the State Customs Committee of the Russian Federation No. 266 of March 4, 2004 on the Rules of Carrying out of Individual Operations in Cases of Use of the Customs Regime of Processing of Commodities on the Customs Territory

Defines the procedure of handing over and revocation of the permission for the processing of commodities on the customs territory, as well as suspension of the mentioned regime and submission of reports of its use.

Application for the handing over of the permission for the processing to another Russian entity is considered by the customs office within 3 days from the day of their receiving. The same time limit is used to consider an application for the suspension of the customs regime of processing on the customs territory. The Order specifies the duty of the applicant to submit at least once in three months to the customs office having issued the permission for processing a report drawn up in free form in writing of execution of the requirements and terms of the mentioned customs regime, as well as copies of the third sheets of the cargo customs declaration used for the customs registration of the products of processing, waste and residues as of the day of submission of the report.

The Order is entered into force 10 days after the day of its official publication.

Registered in the Ministry of Justice of the Russian Federation on March 29, 2004. Reg. No. 5694.

Order of the Ministry of Foreign Affairs of the Russian Federation, Ministry of Internal Affairs of the Russian Federation and the Federal Security Service of the Russian Federation No. 19723A/1048/922 of December 27, 2003 on the Endorsement of the "Goals of Trips" List Used by the Authorised State Bodies of the Russian Federation to Draw up Invitations and Visas to Foreign Citizens and Stateless Persons

Lists 87 possible goals of trips of foreign citizens indicated in the issued visas and used to draw up invitations and visas to foreign citizens. For each detail, there is a corresponding status of the entering person, category and type of the visa, number of times of its use and effective period.

Registered in the Ministry of Justice of the Russian Federation on March 29, 2004. Reg. No. 5689.

Ruling of the Constitutional Court of the Russian Federation No. 43-O of February 5, 2004 on the Refusal to Accept for Consideration the Appeal of Citizen N.G.Talankin against Violation of His Constitutional Rights by Provisions of Item 2 of Article 56 of the Tax Code of the Russian Federation

The applicant challenged the constitutionality of Item 2 of Article 56 of the Tax Code of the Russian Federation stating that the taxpayer may refuse to use the exemption or suspend it for one or several tax periods if otherwise is not envisaged in the Code.

The Constitutional Court has ruled that the voluntary refusal of the taxpayer from the tax exemption before its expiry hampers the mechanism of calculation and payment of the value added tax, thus blocking the implementation of the constitutional duty to pay the legally fixed taxes and fees and impairs significantly tax control. The taxpayer exempted from the duty pertaining to the calculation and payment of the value added tax may not include the amount of this tax in the price of the commodity.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-23/192@ of March 12, 2004 on the Endorsement of the Procedure of Issue by the Tax Bodies of the Documents of Absence of Debts in the Payment of Taxes by Natural Persons Expatriating from the Russian Federation

When expatriating from the Russian Federation, the applicant natural persons shall get the document from the tax body of the absence of debts in the payment of taxes.

The natural person having lived earlier on the territory of the Russian Federation (RSFSR) shall get the document of absence of debts in the payment of taxes in the tax body at the most recent place of residence against the written application drawn up in free form. The tax bodies shall consider presented documents within ten days and take the decision to issue the certificate of absence of debts in the payment of taxes.

If case of available debts, the tax body shall notify the applicant in writing of the impossibility to issue the certificate, indicating the reasons of the refusal.

Registered in the Ministry of Justice of the Russian Federation on April 1, 2004. Reg. No. 5698.

Decision of the Federal Commission for Securities Market No. 04-3/ps of February 10, 2004 on the Regulation of Activities of Specialised Depositaries of Joint-Stock Investment Funds, Shared Investment Funds and Non-State Pension Funds

Lists the requirements to activities of specialised depositaries of joint-stock investment funds, shared investment funds and non-state pension funds, as well as specialised depositaries having concluded contracts for services to the Pension Fund or a non-state pension fund being an insurer under obligatory pension insurance.

Defines the procedure of registration of the property and particulars of storage and registration of the rights for securities. Lists control functions of the specialised depositary, terms of implementation of the functions of a specialised depositary by its branch, as well as defines the requirements to the schedules and documents.

Specialised depositaries are ordered to bring their activities in compliance with the requirements of the endorsed Regulation within one month.

Registered in the Ministry of Justice of the Russian Federation on March 29, 2004. Reg. No. 5693.

Federal Law No. 15-FZ of April 2, 2004 on the Ratification of the Protocol of Endorsement of the Regulation on the Procedure of Organisation and Carrying out of Joint Antiterrorist Measures on the Territories of the Member-States of the Commonwealth of Independent States

Ratifies the Protocol singed in Kishinev on October 7, 2002 with the following reservations.

Servicemen and other persons forming part of the special antiterrorist formations of the Russian side and participating in the joint antiterrorist measures on the CIS territory are under jurisdiction of the Russian Federation. Special means and materials used to support the Russian special antiterrorist formations are the property of the Russian Federation and may not be appropriated and/or alienated in any form by the requesting side. Russian Federation preserves the right to apply the provisions of the Protocol only to the special means and materials used to support the special antiterrorist formations, the list being endorsed by the Government of the Russian Federation.

Decision of the Government of the Russian Federation No. 152 of April 3, 2004 on the Representation of the Interests of the Government of the Russian Federation in the Courts of General Jurisdiction and Courts of Arbitration

Since there are changes in the system and structure of the federal bodies of executive power, and before appropriate changes are introduced in the Procedures of the Government of the Russian Federation, representation of the interests of the Government of the Russian Federation in the courts of general jurisdiction and courts of arbitration shall be vested without additional orders in the federal ministries, as well as the federal services subordinate to the Government of the Russian Federation.

Decision of the Government of the Russian Federation No. 151 of April 3, 2004 on the Amendment to the Decision of the Government of the Russian Federation No. 327 of June 5, 2003

The temporary rates of the import customs duties for individual types of polyvinylchloride are fixed on the permanent basis.

The Decision is entered into force from April 11, 2004.

Order of the Ministry of Finance of the Russian Federation No. 30n of March 11, 2004 on the Endorsement of the New Wording of the Blank Form of the Application of the Insured for the Choice of Investment Portfolio (Management Company) and Its Filling Instruction Endorsed by the Order of the Ministry of Finance of the Russian Federation No. 56n of June 30, 2003

Endorses the new wording of the blank form of the application of the insured for the choice of the investment portfolio (management company) and its filling Instruction.

Registered in the Ministry of Justice of the Russian Federation on April 2, 2004. Reg. No. 5708.

Decision of the Constitutional Court of the Russian Federation of April 6, 2004 on the Case of Constitutionality of Provisions of Item 2 of Article 87 of the Merchant Marine Code of the Russian Federation and the Decision of the Government of the Russian Federation No. 538 of July 17, 2001 on the Activities of Non-Governmental Organisations in Ship Pilotage Pursuant to the Appeal of the International Public Organisation "Association of Sea Pilots of Russia" and the Independent Non-Commercial Organisation "Society of Sea Pilots of St.Petersburg"

During the examination, the Constitutional Court of the Russian Federation remarked that provisions of Paragraph 1 of Item 2 of Article 87 of the Merchant Marine Code of the Russian Federation specifying that the seal pilot is a worker of the pilotage service of a state-run organisation is an imperative norm. According to its literal meaning, the person other than the one being a worker of the pilotage service of a state-run organisation may not possess the status of a sea pilot.

Meanwhile, Paragraphs 2 and 3 of the same item of Article 87, as well as Article 88 of the Merchant Marine Code of the Russian Federation, not only acknowledge opportunities of creation of non-governmental organisations in ship pilotage, but also regulate the procedure of state supervision of their activities, not permitting to associate pilotage activities exclusively with a governmental organisation.

Thus, provision of Paragraph 1 of Item 2 of Article 87 of the Merchant Marine Code of the Russian Federation may not be regarded as clear and definite - while in the system of available legal regulation, taking into account the meaning attached to the provisions of Item 2 of Article 87 in the judicial practice, it is not excluded to permit for pilotage the pilots of non-governmental organisations engaged in ship pilotage - thus contradicting Articles 19 and 34 (Part 1) of the Constitution of the Russian Federation.

The federal legislator also did not define the criteria and guidelines to specify the particulars of non-governmental organisations engaged in ship pilotage, leaving it to the discretion of the Government of the Russian Federation.

The Constitutional Court of the Russian Federation has ruled to recognise as not complying with the Constitution of the Russian Federation provisions of Item 2 of Article 87 of the Merchant Marine Code of the Russian Federation and the interconnected with it Decision of the Government of the Russian Federation No. 538 of July 17, 2001 on the activities of non-governmental organisations in ship pilotage.

The federal legislator must work out a regulation of activities of non-governmental organisations in ship pilotage.

Federal Law No. 16-FZ of April 5, 2004 on the Amendments to Part 2 of the Tax Code of the Russian Federation and the Federal Law on the Amendments to Chapter 26.1 of Part 2 of the Tax Code of the Russian Federation and Some Other Acts of the Legislation of the Russian Federation

To improve the efficiency of taxation regime of agricultural producers, Chapter 26.1 "Taxation System for Agricultural Producers (Uniform Agricultural Tax)" of the Tax Code of the Russian Federation is extended to include the following provisions.

VAT amounts accepted for exemption by agricultural producers before the switchover to the uniform agricultural tax for commodities (works, services), including the fixed assets and non-material assets, purchased for operations recognised as objects of taxation for the value added tax must not be restored (paid to the budget) when switching over to the uniform agricultural tax.

When switching over from the uniform agricultural tax to the common taxation regime, VAT amounts presented to the payers of this tax for commodities (works, services), including the fixed assets and non-material assets, purchased before the switchover to the common taxation regime are not subject to exemption when calculating the value added tax. The time limit for submission of applications for the switchover to the uniform agricultural tax by agricultural producers is prolonged till June 1, 2004.

The Federal Law shall apply to legal relations emerging from January 1, 2004. The Federal Law is entered into force one month from the day of its official publication.

Decision of the Federal Commission for Securities Market No. 04-7/ps of February 18, 2004 on the Amendments to the Regulation on the Composition and Structure of Assets of Joint-Stock Investment Funds and Assets of Shared Investment Funds Endorsed by the Decision of the Federal Commission for Securities Market No. 31/ps of August 14, 2002

Permits a number of investment funds to include in their corporate name the words "mortgage fund". Defines the requirements to the composition and structure of assets of closed-type shared investment funds qualified as mortgage funds category.

The assets of the periodic-redemption shared investment fund qualified as stocks fund category may include ordinary stocks of Russian closed-type joint-stock companies. There are additional requirements to the structure of assets of such fund, namely: the estimate value of such stocks may not be greater than 10% of the cost of assets.

There are also additional requirements to the structure of assets of the closed-type shared investment fund and the joint-stock investment fund qualified as stock fund category. Thus, the estimate value of securities of a single issuer (except for the state securities of the Russian Federation and the state securities of the subjects of the Russian Federation) may not be greater than 50% of the cost of assets.

There are also changes in the composition of assets of the closed-type shared investment funds qualified as other fund categories and the requirements to these compositions.

Registered in the Ministry of Justice of the Russian Federation on April 5, 2004. Reg. No. 5712.

Direction of the Central Bank of Russia No. 1399-U of March 24, 2004 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

The chart of accounts in credit organisations is extended to include new Accounts 478, 61207, 61208 and 91310 pertaining to investments in the purchased claims rights, their withholding (sale) and redemption. The accounts are intended to register investments in the purchased claims rights from third parties, execution of obligations in the monetary form and reserves for possible losses in investments in the purchased claims rights. Account 91310 is used to register the nominal cost of the purchased claims rights corresponding to the total volume of the purchased claims rights including the main debt, interest, penalty (fines).

The Direction provides the procedure of accounting work for such operations. Specifies that the procedure for analytical records is defined in the accounting policy of the credit organisation, with analytical records being arranged for each contract including each mortgage deed.

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 on April 7, 2004, No. 21.

Registered in the Ministry of Justice of the Russian Federation on April 1, 2004. Reg. No. 5703.

Order of the Ministry of Taxation of the Russian Federation No. SAE-3-22/210 of March 18, 2004 on the Endorsement of the Form of the Tax Declaration for the Uniform Agricultural Tax and Its Filling Procedure

Endorses the form of the tax declaration for the uniform agricultural tax (KND form 1151059) and defines its filling procedure.

The declaration is filled out by the taxpayers using the system of taxation for agricultural producers (uniform agricultural tax) in compliance with Chapter 26.1 of the Tax Code of the Russian Federation for the reported (tax) period. The declaration is submitted at the end of the reported period - no later than within 25 days from the end of the reported period. The declaration is submitted at the end of the tax period: by organisations - no later than March 31, by independent entrepreneurs - no later than April 30 of the year following the expired tax period.

Registered in the Ministry of Justice of the Russian Federation on April 1, 2004. Reg. No. 5702.

Order of the State Customs Committee of the Russian Federation No. 330 of March 17, 2004 on the Fixed Amount of Secured Customs Payments for Excisable Commodities

Specifies fixed amounts of secured customs payments for imported excisable commodities: alcoholic products, tobacco items, gasoline, cars and other. The backing rate for the secured customs payments for cars is differentiated depending on the engine power rating and may vary from EUR 3,000 to EUR 25,000.

Registered in the Ministry of Justice of the Russian Federation on April 1, 2004. Reg. No. 5701.

Direction of the Central Bank of Russia No. 1394-U of March 18, 2004 on the Invalidation of the Direction of the Bank of Russia No. 1223-U of December 17, 2002 on the Particulars of Purchase by Resident Legal Entities of Foreign Currencies for the Currency of the Russian Federation at the Internal Currency Market of the Russian Federation for the Purposes of Payments under the Contracts of Import of Commodities to the Russian Federation

The invalidated Direction specified the duty of the resident legal entity buying foreign currencies for the purposes of payments under the contract of import of commodities to present to the authorised bank the purchase order and the certified copy of the cargo customs declaration after importing the commodities. In these cases, the purchase of foreign currencies for the mentioned purposes before the import of commodities was permitted only under the condition of opening of a bank deposit by the resident legal entity in the executing bank in the currency of the Russian Federation in the amount of 20% of the amount of resources in the currency of the Russian Federation used to purchase the foreign currency.

The text of the Direction has been published in the Herald of the Bank of Russia on April 7, 2004. No. 21.

Registered in the Ministry of Justice of the Russian Federation on April 1, 2004. Reg. No. 5700.

Order of the Ministry of Taxation of the Russian Federation No. SAE-3-09/207 of March 17, 2004 on the Endorsement of the Forms of Documents Used to Register Taxpayers in the Product-Sharing Agreements, As Well As the Particulars of Registration of Foreign Organisations Acting As Investors under the Product-Sharing Agreement or Contract Operator

Endorses the following forms: No. 9-SRPZ "Application for Registration in the Tax Body of the Taxpayer under the Product-Sharing Agreement" and No. 9-SRPZ "Certificate of Registration in the Tax Body of the Taxpayer under the Product-Sharing Agreement".

The tax body must register the taxpayer within five days from the day of submission of all necessary documents by him and, within the same time limit, issue the certificate of registration.

If the part of the mineral deposit provided for use under the product-sharing agreement is situated on the continental shelf of the Russian Federation and/or within the boundaries of the exclusive economic zone of the Russian Federation, registration is made in the tax body at the place of location of the taxpayer.

The Order also defines the particulars of registration of foreign organisations acting as investor under the product-sharing agreement or contract operator.

Registered in the Ministry of Justice of the Russian Federation on April 1, 2004. Reg. No. 5699.

Telegram of the Central Bank of Russia No. 37-T of April 2, 2004

In the II quarter of 2004, the rouble equivalent of the registered capital for created banks regardless of the share of foreign capital in them, as well as the rouble equivalent of own resources (capital) of operating credit organisations requesting the general license for bank operations and non-bank credit organisations requesting the status of a bank, must be at least Rbl 174,002,500.

The rouble equivalent of the registered capital for created non-bank credit organisations must be at least Rbl 17,400,250.

The text of the Telegram has been published in the Herald of the Bank of Russia on April 7, 2004, No. 21.

Federal Law No. 17-FZ of April 6, 2004 on the Amendment to Article 42 of the Federal Law on Joint-Stock Companies

Refines the notion of "net profit" used to pay out the dividends. Specifies that the source of the dividends is the company profit after taxation (company net profit). Company net profit is determined from the company accounting reports. Dividends for preferred stocks of certain types may also be paid out at the expense of the earlier built for these purposes special company funds.

The Federal Law is entered into force from July 1, 2004.

Decree of the President of the Russian Federation No. 490 of April 6, 2004 on the Endorsement of the Regulation on the Administration of the President of the Russian Federation

The Administration of the President of the Russian Federation is a state body providing for the activities of the President of the Russian Federation and ensuring control over execution of his decisions. The Decree defines the composition of the Administration, its subordination, goals of activities, functions and sphere of reference.

The Decree is entered into force from the day of its signing.

Decision of the Social Insurance Fund of the Russian Federation No. 22 of March 9, 2004 on the Endorsement of the Instruction on the Procedure of Registration and Spending of Resources of Obligatory Social Insurance

Defines the procedure of spending and registration of resources of obligatory social insurance built at the expense of the uniform social tax, uniform agricultural tax, uniform imputed income tax for individual types of activities, uniform tax paid by organisations and independent entrepreneurs using the simplified system of taxation transferred to the Fund, as well as insurance contributions paid out on the voluntary basis and other resources.

Registered in the Ministry of Justice of the Russian Federation on April 2, 2004. Reg. No. 5710.

Decision of the Social Insurance Fund of the Russian Federation No. 24 of March 17, 2004 on the Endorsement of the Methodology Directions on the Procedure of Assigning, Carrying out of the Documentary On-Site Checks of Insurants under Obligatory Social Insurance and Taking Measures upon Them

Defines uniform requirements to the assigning, carrying out by the divisions of the Social Insurance Fund of Russia and their branches of the documentary on-site checks of insurants under obligatory social insurance paying the uniform social tax, employer insurants using special tax regimes, including those paying on the voluntary basis insurance contributions to the Fund for obligatory social insurance of employees in cases of temporary disability, to the drawing up and the form of the acts of checks, as well as to the procedure of taking decisions upon consideration of the materials of the checks.

The criteria for the choice of insurants for the checks are the periods of carried out checks (at least once a year), significant expenses of the insurant under obligatory social insurance in the checked period, as well as significant amounts received from the Fund division (branch) in compensation of expenses in obligatory social insurance.

The duration of the check is calculated in calendar days and may not be greater than two months. When checking insurant organisations with branches and representations, the time of the check is increased by not more than one month for each branch and representation.

Registered in the Ministry of Justice of the Russian Federation on April 2, 2004. Reg. No. 5709.

Order of the Ministry of Internal Affairs of the Russian Federation No. 104 of February 19, 2004 on the Organisation of Work of the Bodies of Internal Affairs of the Russian Federation When Considering the Issues of Citizenship of the Russian Federation

Defines the procedure of consideration by the bodies of internal affairs of applications and the procedure of drawing up of materials pertaining to the citizenship of the Russian Federation. The functions of the drawing up of materials pertaining to the citizenship are vested in the divisions of the passport and visa service of the bodies of internal affairs. Applications pertaining to the citizenship of the Russian Federation and the documents necessary for obtaining the citizenship or expatriation from the Russian Federation are submitted to the departments of internal affairs of the region, city, city region or other municipal formation, departments of internal affairs in closed administrative territorial formations, at the special and regime objects.

Registered in the Ministry of Justice of the Russian Federation on April 2, 2004. Reg. No. 5707.

Order of the Ministry of Taxation of the Russian Federation No. SAE-3-09/255 of April 2, 2004 on the Endorsement of the Recommended Forms of Reports Used to Register Information on Legal Entities and Natural Persons

In view of the simplification of the procedures of state registration of legal entities and independent entrepreneurs, endorses the recommended forms of reports used to register information on these persons: No. S-09-1 "Report of the Opening (Closing) of the Account", No. S-09-2 "Report of Participation in the Russian and Foreign Organisations", No. S-09-3 "Report of Creation of a Separate Division Located on the Territory of the Russian Federation" and No. S-09-4 "Report of Reorganisation of the Legal Entity".

Decision of the Ministry of Labour of the Russian Federation No. 42 of April 5, 2004 on the Endorsement of the Instruction on the Filling of the Forms of Applications of the Insured for the Transfer from the Pension Fund of the Russian Federation to a Non-State Pension Fund Providing Obligatory Pension Insurance and on the Transfer from a Non-State Pension Fund Providing Obligatory Pension Insurance to the Pension Fund of the Russian Federation

Defines the requirements to the filling of the forms of applications of the insured for the transfer from the Pension Fund to a non-state pension fund providing obligatory pension insurance and on the transfer from a non-state pension fund providing obligatory pension insurance to the Pension Fund. It is permitted to submit the application in a simple form rather than on the blank form, while observing the specified form of the application.

Registered in the Ministry of Justice of the Russian Federation on April 8, 2004. Reg. No. 5727.

Order of the State Customs Committee of the Russian Federation No. 283 of March 9, 2004 on the Endorsement of the Instruction on the Particulars of Carrying out of Customs Operations Pertaining to Sea Fishery Products Moved across the Customs Border of the Russian Federation by Russian Fishery Vessels

Specifies the particulars of the customs operations in cases of declaring of the caught outside the Russian Federation and imported water biological resources and products of their processing by sea fishery vessels, as well as in cases of declaring of the mentioned products caught in the internal sea waters, the territorial sea and exported by vessels outside the Russian Federation.

Customs duties and taxes are not collected at the customs registration. Sea fishery products caught and/or produced by vessels outside the territorial sea and supplied outside the Russian Federation without vessels entry in the Russian ports (roadstead) is exempted from the customs registration.

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 April 6, 2004. reg. No. 5718.

Order of the State Customs Committee of the Russian Federation No. 353 of March 23, 2004 on the Amendments to the Order of the State Customs Committee of Russia No. 55 of January 20, 2004

Changes the lists of the specialised customs bodies authorised to carry out customs operations for the transport vehicles moved by natural persons.

Registered in the Ministry of Justice of the Russian Federation on April 6, 2004. Reg. No. 5717.

Order of the State Customs Committee of the Russian Federation No. 357 of March 24, 2004 on the Assigning of the Competent Customs Bodies in Charge of the Customs Operations for Diplomatic Mail and Commodities Moved by Individual Categories of Foreign Citizens

Lists the customs bodies located in Moscow, Moscow Province, St.Petersburg and the Leningrad Province authorised to carry out customs operations with diplomatic mail and the consular pouch.

The authority to carry out customs operations for motor vehicles and trailers to them imported/exported by foreign citizens enjoying customs exemptions when the senders or recipients are the residents of Moscow and the Moscow Province is vested exclusively in the Butovo Customs Post of the Moscow Western Customs Office.

Registered in the Ministry of Justice of the Russian Federation on April 5, 2004. Reg. No. 5716.

Direction of the Central Bank of Russia No. 1403-U of March 25, 2004 on the Amendments to the Direction of the Bank of Russia No. 1297-U of June 21, 2003 on the Procedure of Drawing up of the Card with Signature and Seal Specimens

Specifies the procedure of drawing up of the card with signature and seal specimens in the presence of the authorised official of the credit organisation (branch) or authorised division of the payment network of the Bank of Russia.

Sets froth that the authorised person puts his own signature on the back of the card in the credit organisation (branch) or division of the payment network of the Bank of Russia in confirmation of the act of signing in his presence.

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

Registered in the Ministry of Justice of the Russian Federation on April 5, 2004. Reg. No. 5715.

Order of the Ministry of Internal Affairs of the Russian Federation No. 187 of March 19, 2004 on the Implementation of the Decision of the Government of the Russian Federation No. 759 of December 18, 2003

Endorses the form of the protocol of the arrest of the transport vehicle and the form of the protocol of the prohibition to operate a transport vehicle. Provides the form of the typical contract of interaction of officials of the bodies of internal affairs of the Russian Federation with the persons in charge of the storage of transport vehicles on the specialised parking and their handing out.

Defines the procedure of registration of arrested transport vehicles and the procedure of handing over to the appropriate division of the Military Highway Inspection of the arrested transport vehicle of the Armed Forces of the Russian Federation to place it on the garrison assembly point of arrested vehicles before the reasons of the arrest are eliminated and the vehicle is returned to the owner.

Registered in the Ministry of Justice of the Russian Federation on April 5, 2004. Reg. No. 5714.

Decision of the Government of the Russian Federation No. 187 of April 7, 2004 "Issues of the Ministry of Economic Development and Trade of the Russian Federation"

The Ministry of Economic Development and Trade of the Russian Federation is a federal body of executive power in charge of the working out of the state policy and normative regulation in the sphere of economic development, foreign-trade activities, trade, customs affairs, state statistics, tariff rates of the subjects of natural monopolies, management of the federal property, insolvency (bankruptcy) of organisations, management of the state material reserves, cadastre of the objects of immovable property, entrepreneurial activities and small businesses. The Ministry is in charge of coordination and control over activities of supervised by it Federal Service of State Statistics, Federal Customs Service, Federal Service of Tariff Rates, Federal Agency of State Reserves, Federal Agency of Cadastre of Objects of Immovable Property, Federal Agency of the Federal Property Management.

Decision of the Government of the Russian Federation No. 185 of April 7, 2004 "Issues of the Ministry of Finance of the Russian Federation"

The Ministry of Finance of the Russian Federation is a federal body of executive power in charge of the working out of the uniform state financial, crediting, monetary policy and normative regulation in the financial sphere, including the budget, taxation, insurance, foreign currency spheres, sphere of state debts, audit activities, accounting and accounting reports, extraction, production, processing of precious metals and precious stones, customs payments, including determination of the customs cost of commodities and transport vehicles, as well as the working out of the financial policy in the sphere of state service and judicial system. The Ministry of Finance of the Russian Federation is in charge of coordination and control over activities of supervised by it Federal Tax Service, Federal Service of Insurance Enforcement, Federal Service of Financial and Budget Enforcement and the Federal Service of Financial Monitoring.

Decision of the Government of the Russian Federation No. 183 of April 7, 2004 "Issues of the Federal Agency of Agriculture"

The Federal Agency of Agriculture is a federal body of executive power in charge of the rendering of state services in the sphere of agroindustrial complex, state property management at the subordinate enterprises and in institutions, as well as judicial functions. The Federal Agency is supervised by the Ministry of Agriculture of the Russian Federation.

Decision of the Government of the Russian Federation No. 182 of April 7, 2004 "Issues of the Federal Fishery Agency"

The Federal Fishery Agency is a federal body of executive power in charge of the rendering of state services in the sphere of fishing, state property management at subordinate enterprises and in institutions, as well as judicial functions in the sphere of rational use, study, conservation and reproduction of water biological resources and their habitat. The Federal Agency is supervised by the Ministry of Agriculture of the Russian Federation.

Decision of the Government of the Russian Federation No. 181 of April 7, 2004 "Issues of the Ministry of Agriculture of the Russian Federation"

The Ministry of Agriculture of the Russian Federation is a federal body of executive power in charge of the working of the state policy and normative regulation in the sphere of agroindustrial complex, stable development of agricultural territories, as well as the study, conservation, reproduction and use of objects of fauna qualified as objects of hunting, water biological resources and their habitat. The Ministry is in charge of coordination and control over activities of supervised by it Federal Service of Veterinary and Phytosanitary Enforcement, Federal Agency of Agriculture and the Federal Fishery Agency.

Decision of the Government of the Russian Federation No. 180 of April 7, 2004 "Issues of the Federal Service of Technological Enforcement"

The Federal Service of Technological Enforcement is a federal body of executive power in charge of control and enforcement in the sphere of industrial safety of hazardous industrial objects, observation of the adopted procedure of use of mineral resources and requirements of mining works, safety of electric power stations (other than the nuclear ones), electric, thermal plants and networks (other than the household plants and networks), hydro-technical structures at industrial and power-supply objects, production safety, storage and use of explosives of industrial destination, as well as the special permission functions and licensing within their sphere of reference. The Federal Service is supervised by the Ministry of the Industry and Power Supplies of the Russian Federation.

Decision of the Government of the Russian Federation No. 179 of April 7, 179 "Issues of the Ministry of the Industry and Power Supplies

The Ministry of the Industry and Power Supplies of the Russian Federation is a federal body of executive power in charge of the working out of the state policy and normative regulation in the sphere of the industry, defence industry and fuels and power supply complexes, in the sphere of use of nuclear power, outer space activities and development of aircraft equipment, construction, architecture, housing policy, housing and communal complex, nuclear and technological enforcement, as well as the functions of the federal body of technical regulation and the national body of standardisation.

The Ministry is in charge of coordination and control of activities of supervised by it Federal Service of Nuclear Enforcement, Federal Service of Technical Regulation and Metrology, Federal Service of Technological Enforcement, Federal Agency of Nuclear Power, Federal Outer Space Agency, Federal Agency of the Industry, Federal Agency of Construction and the Housing and Communal Services and the Federal Agency of Power Supplies.

Decision of the Government of the Russian Federation No. 178 of April 7, 2004 "Issues of the Federal Service of Intellectual Property, Patens and Trade-Marks"

The Federal Service of Intellectual Property, Patents and Trade-Marks is a federal body of executive power in charge of control and enforcement in the sphere of legal protection and use of objects of intellectual property, including the patents and trade-marks. The Federal Service is supervised by the Ministry of Education and Science of the Russian Federation.

Decision of the Government of the Russian Federation No. 177 of April 7, 2004 "Issues of the Federal Archives Agency"

The Federal Archives Agency is a federal body of executive power in charge of the rendering of the state services, federal property management, as well as judicial functions in the sphere of archives. The Federal Archives Agency is supervised by the Ministry of Culture and Mass Communication of the Russian Federation.

Decision of the Government of the Russian Federation No. 176 of April 6, 2004 "Issues of the Federal Agency of Communication

The Federal Agency of Communication is a federal body of executive power in charge of the rendering of state services, state property management and judicial functions in the sphere of communication and informatisation. The Federal Agency is supervised by the Ministry of Transport and Communication of the Russian Federation.

Decision of the Government of the Russian Federation No. 175 of April 6, 2004 "Issues of the Federal Agency of the Sea and River Transport"

The Federal Agency of the Sea and River Transport is a federal body of exertive power in charge of the rendering of state services, state property management, as well as judicial functions in the sphere of the sea and river transport, including the sea fishing ports for the purposes of development of the transport complex. The Federal Agency is supervised by the Ministry of Transport and Communication of the Russian Federation.

Decision of the Government of the Russian Federation No. 174 of April 6, 2004 "Issues of the Federal Agency of the Railway Transport"

The Federal Agency of the Railway Transport is a federal body of executive power in charge of the rendering of state services, state property management, as well as judicial functions in the sphere of the railway transport. The Federal Agency is supervised by the Ministry of Transport and Communication of the Russian Federation.

Decision of the Government of the Russian Federation No. 173 of April 6, 2004 "Issues of the Federal Highway Agency"

The Federal Highway Agency is a federal body of executive power in charge of the rendering of state services, state property management and judicial functions in the sphere of highway transport and highway maintenance. The Federal Highway Agency is supervised by the Ministry of Transport and Communication of the Russian Federation.

Decision of the Government of the Russian Federation No. 172 of April 6, 2004 "Issues of the Federal Agency of the Air Transport"

The Federal Agency of the Air Transport is a federal body of executive power in charge of the rendering of state services, state property management and judicial functions in the sphere of air transport and the civil part of the Joint System of Air Traffic Control. The Federal Agency is supervised by the Ministry of Transport and Communication of the Russian Federation.

Decision of the Government of the Russian Federation No. 171 of April 6, 2004 "Issues of the Federal Agency of Use of Mineral Resources"

The Federal Agency of Use of Mineral Resources is a federal body of executive power in charge of the rendering of state services, state property management, as well as judicial functions in the sphere of use of mineral resources. The Federal Agency is supervised by the Ministry of Natural Resources of the Russian Federation.

Decision of the Government of the Russian Federation No. 170 of April 6, 2004 "Issues of the Federal Forestry Agency"

The Federal Forestry Agency is a federal body of executive power in charge of the rendering of state services, state property management and judicial functions in the forestry sphere. The Federal Agency is supervised by the Ministry of Natural Resources of the Russian Federation.

Decision of the Government of the Russian Federation No. 162 of April 6, 2004 "Issues of the Ministry of Transport and Communication of the Russian Federation

The Ministry of Transport and Communication of the Russian Federation is a federal body of executive power in charge of the working out of the state policy and the normative regulation in the sphere of the air, sea, internal water, railway, highway and city electric (including the underground), industrial transport, highway maintenance, communication and informatisation. The Ministry is in charge of coordination and control of activities of supervised by it Federal Service of Enforcement in the Sphere of Transport, Federal Service of Enforcement in the Sphere of Communication, Federal Agency of the Air Transport, Federal Highway Agency, Federal Agency of the Railway Transport, Federal Agency of the Sea and River Transport and the Federal Agency of Communication.

Decision of the Government of the Russian Federation No. 160 of April 6, 2004 "Issues of the Ministry of Natural Resources of the Russian Federation"

The Ministry of Natural Resources of the Russian Federation is a federal body of executive power in charge of the working out of the state policy and normative regulation in the sphere of use of natural resources, protection of the environment and ecological safety. The Ministry is in charge of coordination and control of activities of supervised by it Federal Service of Enforcement in the Sphere of Ecology and Use of Natural Resources, Federal Agency of Water Resources, Federal Forestry Agency and the Federal Agency of Use of Mineral Resources.

Decision of the Government of the Russian Federation No. 158 of April 6, 2004 "Issues of the Ministry of Education and Science of the Russian Federation"

The Ministry of Education and Science of the Russian Federation is a federal body of executive power in charge of the working out of the state policy and normative regulation in the sphere of education, scientific, scientific and technical and innovation activities, intellectual property, as well as in the sphere of the youth policy, up-bringing, social support and social protection of the students of educational institutions.

The Ministry is in charge of coordination and control of activities of supervised by it Federal Service of Intellectual Property, Patens and Trade-Marks, Federal Service of Enforcement in the Sphere of Education and Science, Federal Agency of Science and the Federal Agency of Education.

Decision of the Government of the Russian Federation No. 157 of April 6, 2004 "Issues of the Ministry of Culture and Mass Communication of the Russian Federation

The Ministry of Culture and Mass Communication of the Russian Federation is a federal body of executive power in charge of the working out of the federal policy and normative regulation in the sphere of culture, arts, cinematography, means of mass information and mass communication, archives and nationality relations. The Ministry is in charge of coordination and control of activities of supervised by it Federal Archives Agency, Federal Agency of Culture and Cinematography and the Federal Agency of the Press and Mass Communication.

Decision of the Government of the Russian Federation No. 153 of April 6, 2004 "Issues of the Ministry of Public Health and Social Development of the Russian Federation"

The Ministry of Public Health and Social Development of the Russian Federation is a federal body of executive power in charge of the working out of the state policy and normative regulation in the sphere of public health, social development, labour, physical culture, sports, tourism and protection of consumer rights. The Ministry is in charge of coordination and control of activities of supervised by it Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being, Federal Service of Enforcement in the Sphere of Public Health and Social Development, Federal Service of Labour and Employment, Federal Agency of Public Health and Social Development, Federal Agency of Physical Culture, Sports and Tourism, as well as coordination of activities of the Pension Fund, Social Insurance Fund and the Federal Fund of Obligatory Medical Insurance.

Decision of the Government of the Russian Federation No. 204 of April 9, 2004 "Issues of the Federal Service of Tariff Rates"

The Federal Service of Tariff Rates is a federal body of executive power in charge of the regulation of natural monopolies providing for the state regulation of prices (tariff rates) in electric power industry, oil and gas complex, on the railway and other types of transport, for the services of transport terminals, ports, airports, services of public tele- and postal communication, as well as for other types of commodities (works, services). The Federal Service is supervised by the Ministry of Economic Development and Trade of the Russian Federation.

Decision of the Government of the Russian Federation No. 203 of April 8, 2004 "Issues of the Federal Service of Insurance Enforcement"

The Federal Service of Insurance Enforcement is a federal body of executive power in charge of control and enforcement in the sphere of insurance activities. The Federal Service is supervised by the Ministry of Finance of the Russian Federation.

Decision of the Government of the Russian Federation No. 202 of April 8, 2004 "Issues of the Federal Agency of the Cadastre of the Objects of Immovable Property"

The Federal Agency of the Cadastre of the Objects of Immovable Property is a federal body of executive power in charge of the rendering of state services, state property management, as well as judicial functions pertaining to the keeping of cadastres of the objects of immovable property, land planning, inventory taking of objects of immovable property, state cadastral assessment of lands, assessment of other objects of immovable property and the state monitoring of lands. The Federal Agency is supervised by the Ministry of Economic Development and Trade of the Russian Federation.

Decision of the Government of the Russian Federation No. 201 of April 8, 2004 "Issues of the Federal Service of the Veterinary and Phytosanitary Enforcement"

The Federal Service of the Veterinary and Phytosanitary Enforcement is a federal body of executive power in charge of control and enforcement in the sphere of veterinary, quarantine measures and plant protection, selection achievements, protection, reproduction, use of objects of fauna qualified as objects of hunting, water biological resources. The Federal Service is supervised by the Ministry of Agriculture of the Russian Federation.

Decision of the Government of the Russian Federation No. 198 of April 8, 2004 "Issues of the Federal Service of Financial and Budget Enforcement"

The Federal Service of Financial and Budget Enforcement is a federal body of executive power in charge of control and enforcement in the financial and budget sphere, as well as the functions of the currency control body. The Federal Service is supervised by the Ministry of Finance of the Russian Federation. Before the entry into force of the new federal law on currency control and currency regulation, the Federal Service shall issue permissions to residents to delay payments for the export of commodities (works, services, results of intellectual activities).

Decision of the Government of the Russian Federation No. 197 of April 8, 2004 "Issues of the Federal Agency of Power Supplies"

The Federal Agency of Power Supplies is a federal body of executive power in charge of the rendering of state services, state property management, as well as judicial functions in the sphere of production and use of the fuel and power resources. The Federal Agency is supervised by the Ministry of the Industry and Power Supplies of the Russian Federation.

Decision of the Government of the Russian Federation No. 196 of April 8, 2004 "Issues of the Federal Agency of Construction and the Housing and Communal Services"

The Federal Agency of Construction and the Housing and Communal Services is a federal body of executive power in charge of the rendering of state services, state property management and judicial functions in the sphere of construction and the housing and communal services. The Federal Agency is supervised by the Ministry of the Industry and Power Supplies of the Russian Federation.

Decision of the Government of the Russian Federation No. 194 of April 8, 2004 "Issues of the Federal Service of Technical Regulation and Metrology"

The Federal Service of Technical Regulation and Metrology is a federal body of executive power in charge of control and enforcement in the sphere of technical regulation and metrology, issue of individual legal acts in their sphere of reference, as well as the special functions in the sphere of technical regulation and metrology for the purposes of defence and state security. The Federal Service is supervised by the Ministry of the Industry and Power Supplies of the Russian Federation.

Decision of the Government of the Russian Federation No. 193 of April 8, 2004 "Issues of the Federal Agency of the Press and Mass Communication"

The Federal Agency of the Press and Mass Communication is a federal body of executive power in charge of the rendering of state services, state property management, as well judicial functions in the sphere of the press, means of mass information and communication, including the public-use computer networks, in the sphere of electronic means of mass information, publishing and printing activities. The Federal Agency is supervised by the Ministry of Culture and Mass Communication of the Russian Federation.

Decision of the Government of the Russian Federation No. 190 of April 8, 2004 "Issues of the Federal Agency of the Industry"

The Federal Agency of the Industry is a federal body of executive power in charge of the rendering of state services, state property management, as well as judicial functions in the sphere of mechanical engineering, metallurgy, chemical, petrochemical, biotechnology, medical, light, forestry, paper and pulp and wood processing, aircraft, ship-building, electronic industries, industry of construction materials, means of communication, radio industry, production of ammunition, special chemistry and chemical disarmament, conventional armaments industry. The Federal Agency is supervised by the Ministry of the Industry and Power Supplies of the Russian Federation.

Decision of the Government of the Russian Federation No. 189 of April 7, 2004 " Issues of the Federal Antimonopoly Service"

The Federal Antimonopoly Service is a federal body of executive power in charge of control and enforcement of observation of the legislation on the competition at commodity markets and the market of financial services, on natural monopolies, advertising, as well as of issue of individual legal acts within their sphere of reference in the specified sphere of activities. The Federal Antimonopoly Service is supervised by the Government of the Russian Federation.

Decision of the Government of the Russian Federation No. 188 of April 7, 2004 "Issues of the Federal Service of State Statistics"

The Federal Service of State Statistics is a federal body of executive power in charge of the building of official statistical information on the social, economic, demographic and ecological situation in the country, as well as the functions of control and enforcement in the sphere of state statistical activities on the territory of the Russian Federation. The Federal Service is supervised by the Ministry of Economic Development and Trade of the Russian Federation.

Decision of the Government of the Russian Federation No. 186 of April 7, 2004 "Issues of the Federal Service of Financial Monitoring"

The Federal Service of Financial Monitoring is a federal body of executive power authorised to take measures to combat legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism and coordinating activities in this sphere of other federal bodies of executive power. The Federal Service is supervised by the Ministry of Finance of the Russian Federation.

Decision of the Government of the Russian Federation No. 184 of April 7, 2004 "Issues of the Federal Service of Enforcement in the Sphere of Transport"

The Federal Service of Enforcement in the Sphere of Transport is a federal body of executive power in charge of control and enforcement in the sphere of the air, sea (including navigation safety and order in the sea fishing ports), internal water, railway, highway and city electric (including the underground), industrial transport and highway maintenance, as well as the functions of technical supervision of sports vessels. The Federal Service is supervised by the Ministry of Transport and Communication of the Russian Federation.

Decision of the Government of the Russian Federation No. 165 of April 6, 2004 "Issues of the Federal Agency of Public Health and Social Development"

The Federal Agency of Public Health and Social Development is a federal body of executive power in charge of the judicial functions, rendering of state services and state property management in the sphere of public health and social development. The Federal Agency is supervised by the Ministry of Public Health and Social Development of the Russian Federation.

Decision of the Government of the Russian Federation No. 163 of April 6, 2004 "Issues of the Federal Service of Enforcement in the Sphere of Communication"

The Federal Service of Enforcement in the Sphere of Communication is a federal body of executive power in charge of control in the sphere of communication and informatisation, as well as the state enforcement in the sphere of communication. The Federal Service is supervised by the Ministry of Transport and Communication of the Russian Federation.

Decision of the Government of the Russian Federation No. 161 of April 6, 2004 "Issues of the Federal Service of Enforcement in the Sphere of Ecology and Use of Natural Resources"

The Federal Service of Enforcement in the Sphere of Ecology and Use of Natural Resources is a federal body of executive power in charge of control and enforcement in the sphere of ecology and use of natural resources. The Federal Service is supervised by the Ministry of Natural Resources of the Russian Federation.

Decision of the Government of the Russian Federation No. 156 of April 6, 2004 "Issues of the Federal Service of Labour and Employment"

The Federal Service of Labour and Employment is a federal body of executive power in charge of the judicial functions in the sphere of labour, employment and alternative civil service, control and enforcement of observation of the labour legislation and other normative legal acts containing the norms of labour legislation, legislation on employment, alternative civil service, rendering of state services in the sphere of providing employment and protection against unemployment, employment migration and regulation of collective labour disputes. The Federal Service is supervised by the Ministry of Public Health and Social Development of the Russian Federation.

Decision of the Government of the Russian Federation No. 155 of April 6, 2004 "Issues of the Federal Service of Enforcement in the Sphere of Public Health and Social Development"

The Federal Service of Enforcement in the Sphere of Public Health and Social Development is a federal body of executive power in charge of control and enforcement in the sphere of public health and social development. The Federal Service is supervised by the Ministry of Public Health and Social Development of the Russian Federation.

Decision of the Government of the Russian Federation No. 154 of April 6, 2004 "Issues of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being"

The Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being is a federal body of executive power in charge of control and enforcement in the sphere of sanitary and epidemiological well-being, protection of consumer rights and at the consumer market. The Federal Service is supervised by the Ministry of Public Health and Social Development of the Russian Federation.

Decision of the Government of the Russian Federation No. 206 of April 9, 2004 "Issues of the Federal Service of Financial Markets"

The Federal Service of Financial Markets is a federal body of executive power in charge of control and enforcement at financial markets and is supervised by the Government of the Russian Federation. Before introduction of changes in the actual legislation, the functions of management and support of the work of the Commission for Commodity Exchanges are vested in the Federal Service. The mentioned Service is also responsible for the territorial bodies of the abandoned Federal Commission for Securities Market.

Decision of the Government of the Russian Federation No. 203 of April 8, 2004 "Issues of the Federal Service of Insurance Enforcement"

The Federal Service of Insurance Enforcement is a federal body of executive power in charge of control and enforcement in the sphere of insurance activities. The Federal Service is supervised by the Ministry of Finance of the Russian Federation.

Decision of the Government of the Russian Federation No. 200 of April 8, 2004 "Issues of the Federal Agency of Federal Property Management"

The Federal Agency of Federal Property Management is a federal body of executive power in charge of the federal property management, including the land relations, rendering of state services and judicial functions in the sphere of property relations. The Federal Agency is supervised by the Ministry of Economic Development and Trade of the Russian Federation. Before introduction of changes in the legislation, the licensing of assessment activities shall be vested in the mentioned Agency.

Decision of the Government of the Russian Federation No. 199 of April 8, 2004 "Issues of the Federal Agency of State Reserves"

The Federal Agency of State Reserves is a federal body of executive power in charge of the rendering of state services, state property management, as well as judicial functions in the sphere of management of the state material reserves. The Federal Agency is supervised by the Ministry of Economic Development and Trade of the Russian Federation.

Decision of the Government of the Russian Federation No. 195 of April 8, 2004 "Issues of the Federal Outer Space Agency"

The Federal Outer Space Agency is a federal body of executive power in charge of the rendering of state services, state property management and judicial functions in the sphere of investigation, use of the outer space for peaceful purposes, international cooperation in the implementation of joint projects and programs in the sphere of outer space activities, as well as the works on the outer space missiles of military destination and strategic combat missiles carried out by organisations of the outer space missile industry. The Federal Agency is supervised by the Ministry of the Industry and Power Supplies of the Russian Federation.

Decision of the Government of the Russian Federation No. 192 of April 7, 2004 "Issues of the Federal Service of Nuclear Enforcement"

The Federal Service of Nuclear Enforcement is a federal body of executive power in charge of control and enforcement of the safety of use of the nuclear power on the territory of the Russian Federation (except for the activities pertaining to the development, production, testing, operation and utilisation of nuclear weapons and nuclear power plants of military destination), including the licensing, as well as the special functions of state security in the mentioned sphere. The Federal Service is supervised by the Ministry of the Industry and Power Supplies of the Russian Federation.

Decision of the Government of the Russian Federation No. 191 of April 6, 2004 "Issues of the Federal Agency of Culture and Cinematography"

The Federal Agency of Culture and Cinematography is a federal body of executive power in charge of the rendering of state services, state property management and judicial functions in the sphere of culture and cinematography. The Federal Agency is supervised by the Ministry of Culture and Mass Communication of the Russian Federation.

Decision of the Government of the Russian Federation No. 169 of April 6, 2004 "Issues of the Federal Agency of Water Resources"

The Federal Agency of Water Resources is a federal body of executive power in charge of the rendering of state services, state property management, as well as judicial functions in the sphere of water resources. The Federal Agency is supervised by the Ministry of Natural Resources of the Russian Federation.

Decision of the Government of the Russian Federation No. 168 of April 6, 2004 "Issues of the Federal Agency of Education"

The Federal Agency of Education is a federal body of executive power in charge of the rendering of state services, state property management, as well as judicial functions in the sphere of education, up-bringing and youth policy. The Federal Agency is supervised by the Ministry of Education and Science of the Russian Federation.

Decision of the Government of the Russian Federation No. 159 of April 6, 2004 "Issues of the Federal Service of Enforcement in the Sphere of Education and Science"

The Federal Service of Enforcement in the Sphere of Education and Science is a federal body of executive power in charge of control and enforcement in the sphere of education and science. The Federal Service is supervised by the Ministry of Education and Science of the Russian Federation.

Direction of the Central Bank of Russia No. 1412-U of March 30, 2004 on the Fixing of the Amount of Transfer by a Resident Natural Person from the Russian Federation without the Opening of Bank Accounts

The resident natural person may transfer from the Russian Federation without opening a bank account in the authorised bank foreign or Russian currency in the amount not more than USD 5,000 equivalent according to the official rates specified by the Bank of Russia as of the date of the transfer order to the authorised bank. The total amount of such transfers within one operative day may not be greater than the mentioned amount.

The Direction is entered into force from June 18, 2004.

Registered in the Ministry of Justice of the Russian Federation on April 8, 2004. Reg. No. 5730.

Direction of the Central Bank of Russia No. 1411-U of March 30, 2004 on the Opening by Resident Natural Persons of Accounts in the Banks outside the Territory of the Russian Federation

Resident natural persons may open bank accounts in the Russian or foreign currencies in the banks located on the territories of foreign states other than OECD or FATF members, as well as bank accounts in the Russian currency in the banks located on the territories of foreign OECD or FATF member-states, after preliminary registration of the opened account in the tax bodies at the place of registration of the resident natural person according to the procedure specified by the Government of the Russian Federation in coordination with the Bank of Russia.

The Direction is entered into force from June 18, 2004.

Registered in the Ministry of Justice of the Russian Federation on April 8, 2004. Reg. No. 5732.

Letter of the Central Bank of Russia No. 39-T of April 9, 2004 on the Application of Individual Provisions of the Instruction of the Bank of Russia No. 102-I of July 22, 2002 on the Rules of Issue and Registration of Securities by Credit Organisations on the Territory of the Russian Federation

Lists the documents submitted additionally by credit organisations to the territorial institutions of the Bank of Russia to register the issue of the bonds secured by third parties. Also lists the documents submitted by credit organisations to the body in charge of registration for the state registration of the report of the results of issue (additional issue) of securities.

Specifies the particulars of recording of information on the front page of the risk bonds prospectus.

Information Letter of the Central Bank of Russia No. 27 of March 26, 2004 "Summary of the Practice of Application of the Normative Acts of the Bank of Russia on Currency Regulation and Currency Control"

In case of delayed supply of imported commodities for reasons other than those depending on the parties of the contract, the importer may redraw the deals certificate by submitting to his bank an application letter explaining the reasons of the delayed supply of commodities. In this case, column "Last Date" of the redrawn deal certificate is used to show the adjusted date of the termination of the customs registration of the last consignment of the commodity imported under the contract to be suggested by the importer independently.

In cases when an international treaty of the Russian Federation envisages the duty of the Russian Federation to ensure a complete and timely conversion of the currency of the Russian Federation by non-resident participants of these international treaties, the monetary resources on the type N rouble accounts of the mentioned non-residents are exempted from the requirements of Item 3.8 of the Instruction of the Bank of Russia No. 93-I on the procedure of purchase of foreign currencies.

Stateless person possessing a residence permit in the Russian Federation, when carrying out currency operations, must act as a resident while presenting to the authorised bank the above residence permit.

When a non-resident natural person presents a passport or other valid personal identification document to the authorised bank, the authorised bank may not refuse to open accounts, carry out operations on the accounts, carry out currency exchange operations, as well as render other bank services, including the cases when the presented documents show that the time of stay of the given person on the territory of the Russian Federation expired.

Decree of the President of the Russian Federation No. 519 of April 10, 2004 on the Improvement of Labour Remuneration of the Persons Occupying Individual State Positions of the Russian Federation and Persons Occupying Individual State Positions in the Federal State Service

Fixes new amounts of salaries for individual positions occupied by the federal state servants in the central offices of the federal ministries and federal services supervised by the Government of the Russian Federation, central offices of the federal services and federal agencies subordinate to these federal ministries. The mentioned servants shall also get monthly supplements to the salary for the qualification grade (class), special conditions of state service, length of service and bonuses for the results of work.

From March 9, 2004 increases 2.1 times the monetary subsistence of the President of the Russian Federation and the Chairman of the Government of the Russian Federation.

Lists the servants getting monthly and quarterly monetary awards and the amounts of these awards.

The Decree applies to persons assigned to state positions in the Government of the Russian Federation, federal bodies of executive power supervised by the Government of the Russian Federation (from March 9, 2004), employees of the Administration of the President of the Russian Federation (from March 26, 2004) and the Secretary of the Security Council of the Russian Federation. The Decree is entered into force from the day of its official publication with exceptions.

Decision of the Government of the Russian Federation No. 167 of April 6, 2004 "Issues of the Federal Agency of Science"

The Federal Agency of Science is a federal body of executive power in charge of the rendering of state services, state property management and judicial functions (except for control and enforcement functions) in the sphere of scientific, scientific and technical and innovation activities. The Federal Agency is supervised by the Ministry of Education and Science of the Russian Federation.

Decision of the Government of the Russian Federation No. 166 of April 6, 2004 "Issues of the Federal Agency of Physical Culture, Sports and Tourism"

The Federal Agency of Physical Culture, Sports and Tourism is a federal body of executive power in charge of the rendering of state services, state property management and judicial functions in the sphere of physical culture, sports and tourism. The Federal Agency is supervised by the Ministry of Public Health and Social Development of the Russian Federation.

Decision of the Government of Russian Federation No. 164 of April 6, 2004 "Issues of the Federal Agency of Nuclear Power"

The Federal Agency of Nuclear Power is a federal body of executive power in charge of the rendering of state services, state property management and judicial functions in the sphere of use of nuclear power, development and safe work of the nuclear power industry, nuclear defence complex, nuclear fuel cycle, nuclear science and equipment, nuclear and radiation safety, non-proliferation of nuclear materials and technologies, as well as international cooperation in the mentioned sphere. The Federal Agency is supervised by the Ministry of the Industry and Power Supplies of the Russian Federation and the Ministry of Defence of the Russian Federation in issues of the nuclear defence complex.

Direction of the Central Bank of Russia No. 1417-U of April 1, 2004 on the Form of the Register of Bank Obligations to Depositors

Specifies the procedure of registration of bank obligations to natural person depositors when the banks attract monetary resources in deposit, the form of the register of the bank obligations to depositors and its building procedure. Bank obligations to depositors, as well as the bank cross-demands to depositors are registered in the currency of the obligation (claim). When concluding the bank deposit contract or bank account contract, the bank must obtain information of the type and details of the personal identification documents of the depositor. The Direction provides the form of the register and the excerpt from it.

At the demand of the Bank of Russia (its territorial division), the bank must provide for the building of the register of obligations as of the particular date within 7 days.

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

Registered in the Ministry of Justice of the Russian Federation on April 13, 2004. Reg. No. 5745.

Order of the State Customs Committee of the Russian Federation No. 390 of March 29, 2004 on the Places of Declaring of White Sugar and Sugar-Containing Products

Lists the customs bodies specified as the places of declaring of individual types of white sugar and sugar-containing products imported from Belarus to recipients in Moscow and the Moscow Province.

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 April 13, 2004. Reg. No. 5744.

Direction of the Central Bank of Russia No. 1365-U of December 30, 2003 on the Particulars of Direct Repurchase Operations Carried out by the Bank of Russia with Credit Organisations

The direct repurchase operations are repurchase deals with blocked backing when the seller of the bonds under the first part of the deals and the buyer of the bonds under the second part of the deal is a credit organisation, and the buyer of the bonds under the first part of the deal and the seller of the bonds under the second part of the deal is the Bank of Russia.

Direct repurchase deals are carried out only with credit organisations having concluded a special agreement with the Bank of Russia, as well as an additional agreement to the contract for correspondent account/subaccount(s) to provide to the Bank of Russia an indisputable right to write off the fine and/or amount of residual obligations. The Direction provides a sample form of the agreement.

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 April 13, 2004. Reg. No. 5741.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-24/180@ of March 4, 2004 on the Sending of Information on the Opening (Closing) of a Bank Account and the Changing of the Bank Account Number of Legal Entities and Independent Entrepreneurs between the Bank and the Tax Body in the Electronic Form over Telecommunication Channels

From April 1, 2004 introduces the new procedure of sending of information on the opening (closing) of a bank account and the changing of the bank account number between the bank and the tax body in the electronic form over telecommunication channels.

Defines the particulars of organisation of information exchange in the cases of sending of such information.

The procedure applies to the banks submitting information on the opening and closing of a bank account and changing of the bank account number in the electronic form.

Registered in the Ministry of Justice of the Russian Federation on April 13, 2004. Reg. No. 5739.

Regulation on the Procedure of Building and Spending of the Normalised Insurance Reserve of Financial Resources of the Federal Fund of Obligatory Medical Insurance (Endorsed by the Decision of the Management Board of the Federal Fund of Obligatory Medical Insurance No. 11/08 of February 26, 2004)

The normalised insurance reserve of financial resources of the Federal Fund of Obligatory Medical Insurance is created to support financial stability of the system of obligatory medical insurance. The given resources are reserved for the cases of emergency situations of financing of the programs of obligatory medical insurance during the year.

The reserve is built in the amount of 8% of the resources (not more than the monthly amount) intended for the levelling of financial conditions of work of the territorial funds of obligatory medical insurance in the framework of the basic program of obligatory medical insurance. The Regulation lists the cases permitting to spend the resources of the normalised insurance reserve.

Registered in the Ministry of Justice of the Russian Federation on April 13, 2004. Reg. No. 5738.

Decision of the Social Insurance Fund of the Russian Federation No. 31 of March 1, 2004 on the Endorsement of the Average Values of the Main Figures for the Estimation of Discounts and Mark-ups for Insurance Tariff Rates for Obligatory Social Insurance against Industrial Accidents and Occupational Diseases in 2004

Provides three groups of the main figures for each sector (subsector) of the economy: ratio of the amount of insurance support for all of the occurred insured cases to the accrued amount of insurance contributions, number of insured cases per thousand employees, number of days of temporary disability per insured case.

Order of the State Customs Committee of the Russian Federation No. 320 of March 15, 2004 on the Amendments to the Order of the State Customs Committee of Russia No. 1368 of December 1, 2003

Changes the lists of the customs bodies authorised to accept customs declarations regardless of the customs regime or exclusively for commodities moved by natural persons, as well as those placed under the customs regimes of international customs transit, re-export (when exporting commodities directly from the points of transfer through the state border) and duty-free trade.

The Order is entered into force 10 days after the day of its official publication.

Registered in the Ministry of Justice of the Russian Federation on April 13, 2004. Reg. No. 5737.

Letter of the Department of Management of the State Internal Debt of the Ministry of Finance of the Russian Federation of April 16, 2004 on the Making of the Blank Printed Items Protected against Forgery

Activities in the making of the protected printed items must be carried out taking into account the technical requirements and conditions of making of printed items of appropriate level of protection while entering personal information on the blank forms of each client on the obligatory basis. It is necessary to indicate the name of the bank and its details.

Letter of the Ministry of Taxation of the Russian Federation No. 07-013/888@ of March 10, 2004 on the Classifier of the Types of Products

Pursuant to the endorsement of the new formats of submitted declarations of the volumes of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products in the electronic form, conveys the classifier of the types of products to be applied from the I quarter of 2004 when filling out such declarations.

Order of the Ministry of Taxation of the Russian Federation No. CAE-3-30/290 of April 16, 2004 On the Organization of Work Associated With Tax Administration of Major Tax Payers and On Approval of Criteria To Classify Russia's Organizations - Legal Entities As Major Tax Payers Subject To Tax Administration At Federal and Regional Levels

The criteria used to classify Russia's organizations - legal entities as major tax payers subject to tax administration are indicators of the financial and economic activity over an accounting year taken from the financial statements of an organization and also the relations of interdependence between organizations.
Thus, an organization may be declared to be a major tax payer at the federal level when the aggregate amount of accruals of federal taxes and fees exceeds 1 (one) billion Roubles or the aggregate amount of earnings from the sale of goods, products, work, services exceeds 10 (ten) billion Roubles. At the regional level the said indicators are ranging from 75 (seventy five) million up to 1(one) billion Roubles (the aggregate amount of accrued taxes and fees) and from 1 (one) up to 10 (ten) billion Roubles (the aggregate amount of yearly earnings) respectively.
The administration is effected at the federal level (at specialized industry-oriented interregional inspectorates of the Ministry of Taxation of the Russian Federation for major tax payers) and at the regional level (at interdistrict inspectorates of the Ministry of Taxation of the Russian Federation for major tax payers set up within the departments of the Ministry of Taxation of the Russian Federation for the subjects of the Russian Federation).
Organizations may be classified as major tax payers when one of the above listed indicators was present in any accounting year, beginning from the year 2000. An organization shall be a major tax payer within three calendar years, following the year in which it ceased to meet the specified criteria. The Order was put into effect since its signature date.

Letter of the Ministry of Finance of Russia No. 28-2001-20/817/SSH

During the period of organizational activities conducted in accordance with Decree of President of the Russian Federation No. 314 of March 9, 2004 On the System and Structure of Federal Bodies of Executive Authority it suspends the acceptance of applications from applicants for licenses to carry out auditing activities.

Decision of the Ministry of Labor of the Russian Federation No. 41 of March 30, 2004 On the Approval of Forms of Certificate Confirming the Disability Status, of Extract From the Report of Examination of Citizen Found To Be Disabled To Be Issued by Agencies of the State Medical and Social Examination Service and Of Recommendations For Filling Them In

It approves the form of certificate (code 1503004) confirming the granting of a disability status to be issued by agencies of the State Medical and Social Examination Service and also of an extract (code 1503003) from the report of examination of citizen found to be disabled.
Registered with the Ministry of Justice of the Russian Federation in April 19, 2004. Registration No. 5758.

Decision of the Social Insurance Fund of the Russian Federation No. 26 of March 22, 2004 On Making Changes and Amendments in the Methodological Directives For Performing In-Chamber Audits of Insurers of Obligatory Social Insurance and of Obligatory Social Insurance Against Industrial Accidents and Occupational Diseases

It fixes the period during which the executive body of the Fund is obligated to notify the Insurer of non-fulfillment by it of obligations to present accounts and reports and of the necessity to make good eventual irregularities in execution of same - not later than within the next following working day since receipt of the pay-roll. It cancels the provision to the effect that the executive body of the Fund has no right to refuse to accept the insurer's reports. It reduces from 5 down to 2 working days the period during which the insurer shall amend the reports proceeding from the results of the in-chamber audit.
It also approves basic forms of documents to be used in performing in-chamber audits: decision to institute proceedings against the insurer, request to make amendments in the reports, request to make payments of arrears of insurance premiums and of penalty, request to pay penal sanction, etc.
Registered with the Ministry of Justice of the Russian Federation in April 16, 2004. Registration No. 5757.

Directive of the Central Bank of Russia No. 1410-Y of March 30, 2004 On the Criteria That the Bank Outside the Territory of the Russian Federation Must Comply With To Ensure the Fulfillment of Obligation of the Non-Resident Vis-a-Vis the Resident

It prescribes that the bank outside the territory of the Russian Federation must meet one of the following criteria, viz.:
- to have not lower than "AA3" indicator of the long-term creditability rating awarded to it by the "Moody's" rating company or not lower than "AA-" indicator awarded by the "Standard and Poor's"/"FITCH Ratings" rating company;
- to rank among 1000 major banks by the amount of assets according to the "Banks' Bulletin" (the use may be made of any issue of the reference book issued in a calendar year preceding a calendar year of the transaction).
Directive shall take effect as from June 18, 2004.
Registered with the Ministry of Justice of the Russian Federation in April 16, 2004. Registration No. 5754.

Directive of the Central Bank of Russia No. 1416-Y of April 1, 2004 On the Procedure For Preparation and Submission by the Banks of Reports On the Residues of To-Be-Insured Monetary Funds of Individuals Placed Into Deposits

It approves a new quarterly form of banks' reports (code of form 0409345) "Data On the Daily Residues of To-Be-Insured Monetary Funds of Individuals Placed Into Deposits" and procedure for preparation and submission of same.
The Directive shall take effect upon the expiration of 10 days after its official publication in "the Bulletin of the Bank of Russia".
The report shall be presented to a territorial agency of the Bank of Russia within a period not later than on the fifteenth day of the first month of the quarter following the quarter under review. The first accounting period is a period running from the day of entering the bank into the register of banks put on the register within the system of insurance of deposits until the day of termination of a respective quarter inclusive.
Registered with the Ministry of Justice of the Russian Federation in April 16, 2004. Registration No. 5751.

Directive of the Central Bank of Russia No. 1409-Y of March 29, 2004 On the Amending the Regulations of the Bank of Russia No. 227-P of May 14, 2003 On the Procedure For Account-Keeping and Submission of Information On the Affiliated Persons of Credit Institutions

It declares invalid form of bank reports No. 053 (code 0409053) "Data On the Financial and Industrial Group Which Comprises Credit Institution As Its Member". The data on the said groups shall be submitted as part of forms 0409051 "List of Affiliated Persons" and 0409052 "List of Affiliated Persons Belonging to the Group of Persons Which Comprises Credit Institution As Its Member" which data shall be set forth in a new wording. The Directive shall take effect upon the expiration of 10 days after its publication in "the Bulletin of the Bank of Russia".
Registered with the Ministry of Justice of the Russian Federation in April 15, 2004. Registration No. 5749.

Order of the Ministry of Finance of Russia No. 35n of March 31, 2004 On Making Changes and Amendments In the Terms of Issuance and Circulation of Federal Loan Bonds With Debt Amortization, Approved By Order of the Ministry of Finance of Russia No. 37n of April 27, 2002 (registered with the Ministry of Justice of Russia in May 13, 2002 under No. 3427)

It establishes that the interest rate of the coupon income may be either a fixed one for each coupon period of an individual issue of bonds or a variable one. In case of bonds with a fixed interest rate of the coupon income, the amount of the interest rate and of the coupon income in respect of all coupons shall be announced not later than two working days before the commencement of placing the issue. In case of bonds with a variable interest rate, its amount shall be determined, proceeding from official indicators characterizing the inflation. The amount of the interest rate of the coupon income and of the coupon income under the first coupon shall be announced not later than two working days before the commencement of the placing, under the second and next following coupons, including the last one - not later than two working days before the date of payment of income under the preceding coupon.
Earlier, the interest rate of the coupon income could only be a fixed one for each coupon of an individual issue of bonds.
Registered with the Ministry of Justice of the Russian Federation in April 15, 2004. Registration No. 5748.

Order of the Ministry of Defence of the Russian Federation No. 101 of April 2, 2004 On the Duration of Temporary Stay In the Russian Federation of Foreign Nationals Signing Up For Military Service Under Contract

The duration of temporary stay in the Russian Federation of foreign nationals who arrived in the Russian Federation and are signing up for military service under contract shall be fixed proceeding from the time required to legalize the enlistment for military service and may not exceed 90 (ninety) days from the filing of an application by citizen to a military enlistment office of a subject of the Russian Federation stating his desire to do military service under contract.
Registered with the Ministry of Justice of the Russian Federation in April 20, 2004. Registration No. 5761.

Decision of the Social Insurance Fund of the Russian Federation No. 27 of March 23, 2004 On the Organization of Work of Executive Bodies of the Social Insurance Fund of the Russian Federation Associated With the Registration of the Insured

It defines a procedure of work of executive bodies of the Social Insurance Fund of Russia in effecting the registration of legal entities as persons insured and for taking them off the register. Legal entities shall, as they are registered as the insured under obligatory social insurance against industrial accidents and occupational diseases, shall also be registered as the insured under obligatory social insurance. The keeping of registers of the persons insured shall be effected by using the "Social Insurance" single integrated information system.
In the process of registration, a person insured shall be given a registration number to be indicated in the Notice of registration and also a code of subordination.
It also defines a procedure for registration by executive bodies of the Social Insurance Fund of the Russian Federation of legal entities and also of individuals who made a labor contract with an official and of individuals who are obligated to pay insurance premiums in connection with the conclusion of a civil contract. The registration of the persons insured shall be effected on the basis of applications after the specified forms to be submitted by the legal entity at the place of location of a separate subdivision - within the period of not later than 30 (thirty) days from the setting up of such separate subdivision, by an individual - within the period of not later than 10 (ten) days from the conclusion of a labor contract or of a respective civil contract with the first official of those employed.
Registered with the Ministry of Justice of the Russian Federation in April 16, 2004. Registration No. 5752.

Ruling of the Constitutional Court of the Russian Federation of April 23, 2004 In the Case On Verification of the Constitutional Validity of the Land Code of the Russian Federation In Connection With the Inquiry of the Murmansk Regional Duma

The matter at issue in the case was the norms of the RF Land Code challenged in the inquiry of the Murmansk regional Duma under which foreign nationals, stateless persons and foreign legal entities are invested with the specific powers to acquire as ownership land plots in the territory of the Russian Federation and also the RF Land Code as a whole as concerns the procedure of adoption of same.
The Constitutional Court of the Russian Federation ruled that the provisions being challenged do not run counter to the Constitution of the Russian Federation, inasmuch as they are aimed at elaborating the provisions of the Constitution regarding the purpose and constitutional legal status of land. Moreover, it was emphasized that the federal law-maker is obligated to ensure that the constitutionally important values, including land and other natural resources are duly protected. In so doing, it must proceed from the priority of the right of Russian citizens to hold land as their ownership, providing for the rational and effective use of land and its protection and also for the protection of the economic sovereignty of the Russian Federation,. integrity and inviolability of its territory.
As to the procedure for adoption of the Land Code, the Constitutional Court decided that it had no grounds that would lead it to believe that the procedures for adoption of the RF Land Code implemented by the Federal Assembly had resulted into distortion of the genuine declaration of intention of that representative body and, consequently, there were no grounds to declare it to be inconsistent with the Constitution of the Russian Federation .
The Ruling took effect immediately after it was announced.

Order of the Ministry of Justice of the Russian Federation No. 81 of April 9, 2004 On Approval of Instructions On the Procedure For Burial of Persons Who Died While Serving a Criminal Sentence and Held In Custody At Institutions of the Criminal Penalty Execution System of the Ministry of Justice of Russia

In determines a procedure for burial of persons sentenced to imprisonment who died while serving a criminal sentence at penal colonies, medical-penal and medical-prevention reformatories, prisons, educational colonies and also of persons suspected of and charged with the commission of crimes who died while at pretrial detention facilities of the criminal penalty execution system of the Ministry of Justice of Russia.
The Administration of the institution is obligated to advise of the death of prisoner, suspect or of the person accused either to his or her close relative indicated in his or her personal file or to a person indicated in the prisoner's declaration of will. The advice shall be sent within twenty four hours by cable. The burial of persons who died while serving a criminal sentence at facilities of confinement and imprisonment at pretrial detention facilities shall be carried out with due regard for their declaration of will.
It determines the rules of keeping, giving-out and transportation of bodies of the deceased convicted persons who died while serving a criminal sentence and being held in confinement at institutions of criminal penalty execution and also of their burial in case of being unclaimed.
Registered with the Ministry of Justice of the Russian Federation in April 16, 2004. Registration No. 5755.

Order of the Ministry of Communication of the Russian Federation No. 26 of March 9, 2004 On Approval of the List and Form of Documents Required For Checking and Making Up of Application For the Funds of the Federal Budget To Compensate Operators of Communication For the Expenses Sustained By Them in 2004 In Connection With the Granting of Privileges In Payment of Services of Communication To Veterans and Invalids Whose Pension Maintenance Is Effected By Pension Bodies of the Federal Executive Authorities Which Provide For Military Service and Service Equated Thereto

The said list of documents necessary to carry out the checking and preparation of application for compensation of expenses of operators of communication by using the funds of the federal budget includes as follows: checking report, register, consolidated register, application, consolidated data and consolidated application.
It also gives the forms of the said documents.
Registered with the Ministry of Justice of the Russian Federation in April 16, 2004. Registration No. 5750.

Federal law No. 24-FZ of April 22, 2004 On Ratification of the Treaty Between the Russian Federation and the Ukraine On the Russian - Ukrainian State Border

It ratifies the Treaty Between Russia and the Ukraine On the Russian - Ukrainian State Border signed in Kiev in January 28, 2003. The treaty gives a description of the state borderline between the two states.

Federal law No. 23-FZ of April 22, 2004 On Ratification of the Treaty Between the Russian Federation and the Ukraine On the Cooperation In Using the Azov Sea and the Kerch Strait

It ratifies the Treaty Between Russia and the Ukraine on the cooperation in using the Azov Sea and the Kerch Strait signed in Kerch in December 24, 2003. In accordance with the Treaty the Azov sea shall be delimitated by a state borderline as is envisaged under the agreement between Russia and the Ukraine. The settlement of issues related to the water area of the Kerch Strait shall be made by agreement between the parties.

Federal law No. 22-FZ of April 22, 2004 On Ratification of the Agreement on the Formation of Common Economic Space

It ratifies the Agreement signed in Yalta in September 19, 2003. The agreement provides for the creation of a common economic space (CES) in the territories of Byelorussia, Kazakhstan, Russia and the Ukraine. The territories of CES shall be subject to mechanisms of regulation of the economy based on uniform principles providing for the free circulation of goods, services, capital and workforce and also to a single foreign trade, taxation, monetary-credit and currency-financial policy coordinated so far and to the extent as may be necessary to ensure equal competition and maintain macroeconomic stability.

Federal law No. 21-FZ of April 22, 2004 On Amending Articles 37 and 39 of the Federal law On the Status of the Member of the Federation Council and Status of the Deputy of the State Duma of the RF Federal Assembly

It prescribes that the identity card of an assistant involved on a voluntary basis shall bear a note of his doing the job as social service. Earlier it was not allowed to make such a note. It also establishes that assistants of the member of the Federation Council, deputy of the State Duma involved on a voluntary basis shall have no right to make use of rooms assigned for officials and official delegations at airports and air terminals, railway terminals and stations of sea terminals (ports) and of river terminals while going on business trips together with the member of the Federation Council, deputy of the State Duma.
The federal law shall take effect as from its official publication.

Federal law No. 20-FZ of April 22, 2004 On Amending Article 24 of the Federal law On Military Duty and Military Service

It orders that a deferment from the call-up for military service shall be granted to citizens having wives the term of pregnancy of whom is no less than 26 weeks. The citizens enlisted as reserve who have a military rank of an officer conferred on them shall not be liable to a deferment from the call-up for military service for the above-stated grounds.
The Federal law shall take effect as from July 1, 2004.

Federal law No. 19-FZ of April 22, 2004 On the Competent Body of the Russian Federation Under the Convention On the Handing Over of Persons Suffering From Mental Conditions For Compulsory Treatment

The General Prosecution Office of the Russian Federation shall act as a competent body of Russia under the Convention On the Handing Over of Persons Suffering From Mental Conditions For Compulsory Treatment, signed in Moscow in March 28, 1997. The Government of the Russian Federation shall determine a procedure for involving federal executive authorities in the organization of the handing over and taking by Russia in accordance with the Convention of persons suffering from mental conditions in respect of whom a court decision is available on application to them of compulsory measures of medical character.

Federal law No. 18-FZ of April 22, 2004 On Amending the Criminal Procedure Code of the Russian Federation

It extends from 10 to 30 days the period of making a charge against a person suspected of having perpetrated one of the offenses envisaged under the following Articles of the RF Criminal Code, viz. 205 Terrorism, 205.1 Involving Into Commission of Crimes of Terrorism or Other Procurement of Such Crimes, 206 Hostage Taking, 208 Organization of the Illegal Armed Formation or Participation Therein, 209 Banditry, 277 Attempt Upon the Life of the State or Public Figure, 278 Violent Seizure of Power or Violent Retention of Power, 279 Armed Rebellion, 281 Subversive Destruction and 360 Assault Upon Persons or Agencies Enjoying International Protection.
The grounds for choosing measures of restraint envisaged under Article 97 of the RF Criminal Procedure Code shall apply not only to the defendant but also to the suspect.
The federal law shall take effect as from its official publication.

Decision of the Government of the Russian Federation No. 219 of April 23, 2004 On Amending the Regulations On the Restructuring of Debts of the Budgets of the Subjects of the Russian Federation and of Credit Institutions To the Federal Budget Approved by Decision of the Government of the Russian Federation No. 543 of July 19, 2002

In accordance with the amendments the restructuring shall apply to the debts of the budgets of the RF subjects and credit institutions to the federal budget accrued as on January 1, 2004 according to the results of the stock-taking of objects of accounting to be shown in the balance sheet of implementation of the 2003 federal budget.
The executive authorities of the RF subjects and credit institutions shall, by agreement with relevant departments of registers of liquidated organizations, submit prior to August 1, 2004 to the Ministry of Finance of Russia a request to reduce the debts under centralized credits for the amount of debts of liquidated organizations and also registers of the liquidated organizations.

Decision of the Government of the Russian Federation No. 217 of April 23, 2004 On the Extension of Validity of Decision of the Government of the Russian Federation No. 355 of June 20, 2003

The validity of rate of the import customs duty for rice and products of flour and cereals out of rice (codes of the Commodity Nomenclature of the RF Foreign Economic Activity 1006, 1103 19 500 0, 1103 20 500 0, 1104 19 910 0, 1108 19 100 0) earlier fixed at 10 per cent of the customs value, but not less than 0,03 Euro per kilogram, is extended for another 9 months.
The Decision shall take effect as from April 24, 2004.

Decision of the Government of the Russian Federation No. 216 of April 23, 2004 On Amending Decision of the Government of the Russian Federation No. 264 of May 7, 2003

It alters the procedure for application of insurance tariffs by insurers when assessing an insurance premium under contracts of obligatory insurance of the civil responsibility of owners of transport vehicles. The amendments fix the coefficients to be used in assessing insurance premiums for obligatory insurance of the civil responsibility of owners of transport vehicles registered in Byelorussia and temporarily used in the territory of Russia.
The Decision shall have effect pending the accession of Russia to the international system of obligatory insurance of the civil responsibility of car owners.

Order of the Government of the Russian Federation No. 520-p of April 26, 2004

It approves the structure of the Staff of the Government of the Russian Federation. The ultimate number of employees of the Staff shall total 954 units. The Staff structure is constituted by: deputies of the Head of the Staff, authorized representatives of the Government of the Russian Federation at Chambers of the RF Federal Assembly, at the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation and the Higher Arbitration Court of the Russian Federation, secretariats, 12 departments.

Federal Law No. 31-FZ of April 26, 2004 on the Amendments to Article 5 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 and Article 2 of the Federal Law on the Amendments to 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

Brings in compliance with the Decision of the Constitutional Court of the Russian Federation No. 11-P of June 19, 2002 individual norms of the mentioned laws fixing the annual indexing of the amounts of compensation for the damage proceeding from the growth of the cost of living, however, the mechanism of indexing providing for its timely and unconditional nature has not been envisaged.

The Law envisages that the payments to citizens, except for the state pensions, allowances and other payments with indexing defined in other federal laws, shall be indexed on the annual basis proceeding form the level of inflation specified in the Federal Law on the federal budget for the subsequent fiscal year according to the procedure defined by the Government of the Russian Federation.

Abandons the limit of the maximum amount of payments (Rbl 10,000) and specifies the legal grounds to preserve the amounts of the earlier assigned compensation for the damage for the mentioned citizens, including the persons getting more than Rbl 10,000 a month, proceeding from the norms and within the limits specified in the Federal Law on the budget of the Social Insurance Fund of Russia for the appropriate year.

Refines the procedure of application of the limits of monetary compensations for the damage to participants of the elimination of the consequences of the disaster at the Chernobyl Nuclear Power Station with reduced ability to work because of the radiation exposure because of the Chernobyl disaster, however, not being invalids.

The Federal Law is entered into force one month after the day of its official publication.

Federal Law No. 30-FZ of April 26, 2004 on the Ratification of the Agreement between the Government of the Russian Federation and the Government of the Lithuanian Republic on the Promotion and Mutual Protection of Capital Investments

Ratifies the Agreement between the Government of the Russian Federation and the Government of the Lithuanian Republic on the promotion and mutual protection of capital investments singed in Moscow on June 29, 1999.

According to the Convention, the parties shall guarantee to investors full protection and security of their capital investments under their legislation. The investors shall enjoy the most favoured nation regime.

The mentioned capital investments may not be expropriated or nationalised, except for the cases when such measures are taken in the interests of the public according to the procedure specified in the legislation, are not being discriminatory and are associated with a quick, adequate and efficient compensation.

Federal Law No. 29-FZ of April 26, 2004 on the Amendments to Individual Legislative Acts of the Russian Federation

The Federal Law creates the basis for the switchover to the manning of divisions and military units of constant combat readiness with contract servicemen. Appropriate amendments pertaining to the military service procedure and the status of servicemen are introduced in the Federal Laws on the military duty and the military service, on the status of servicemen and the Law of the Russian Federation on additional guarantees and compensations to servicemen undergoing military service on the territories of Trans-Caucasian, Baltic states and the Republic of Tajikistan, as well as fulfilling missions in emergency situations and in armed conflicts.

The key provisions of the Law are aimed at the institution of the testing at admission to contract service, as well as improvement of the mechanisms of material support and incentives for the contract serif icemen of formations and military units of constant combat readiness.

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

Federal Law No. 28-FZ of April 26, 2004 on the Ratification of the Convention on the Occupational Safety and Health in Dock Work (Convention 152)

Ratifies Convention 152 adopted by the 65th session of ILO General Conference in Geneva on June 25, 1979.

The Convention envisages a number of measures pertaining to dock work: training and control necessary for the protection of employees against accidents or health hazards while fulfilling the work; providing the employees with all necessary personal protection devices, as well as all rescue means, that may be reasonably required; working out and introduction of appropriate procedures for emergency situations that may emerge.

Federal Law No. 27-FZ of April 26, 2004 on the Ratification of the Convention Concerning the Social Repercussions of New Methods of Cargo Handling in Docks (Convention 137)

Ratifies Convention 137 adopted by the 58th session of ILO General Conference in Geneva on June 25, 1973.

According to the Convention, dock workers are guaranteed minimum periods of employment or minimum incomes. Registers for all categories of dock workers are being introduced and maintained according to the requirements of the national legislation or practice. Registered dock workers enjoy priority rights in cases of employment in dock works.

Federal Law No. 26-FZ of April 26, 2004 on the Ratification of the UN Convention against Transnational Organized Crime and Its Supplementing Protocol against the Smuggling of Migrants by Land, Sea and Air and the Protocol to Prevent, Suppress and Punish Trafficking in Persons, Especially Women and Children

Ratifies The UN Convention against transnational organised crime of November 15, 2000 signed on behalf of Russia in Palermo on December 12, 2000 together with a number of declarations.

Also ratifies the Protocol against the smuggling of migrants by land, sea and air and the Protocol to prevent, suppress and punish trafficking in persons, especially women and children supplementing the mentioned Convention.

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

Federal Law No. 25-FZ of April 26, 2004 on the Amendment to Article 15 of the Federal Law on Armaments

The territorial bodies and organisations of the special authorised federal body of executive power in the sphere of hydrometeorology and associated spheres carrying out activities on remote stations may purchase service short-barrel arms for the guards for carrying and storing while executing their service duties.

Decision of the Government of the Russian Federation No. 221 of April 23, 2004 on the Amendment to the Decision of the Government of the Russian Federation No. 359 of June 21, 2003

The earlier specified temporary rate of the import customs duty for dry yeasts (code according to the Foreign-Trade Commodity Nomenclature of the Russian Federation 2102 10 310 0) in the amount of EUR 0.25 per kg is introduced on the permanent basis.

The Decision is entered into force from April 25, 2004.

Decision of the Ministry of Labour of the Russian Federation No. 46 of April 15, 2004 on the Endorsement of the Procedure of Registration of the Pension and Insurance Rules of Non-State Pension Funds

Defines the rules and procedures of registration of the pension and insurance rules of non-state pension funds, as well as amendments to them.

Decision on the registration of the pension rules or refusal to register them is taken by the Ministry of Labour of Russia no later than within 60 days from the day of receiving of all necessary documents, insurance rules - no later than within 30 days.

Registered in the Ministry of Justice of the Russian Federation on April 23, 2004. Reg. No. 5772.

Regulation of the Central Bank of Russia No. 253-P of March 16, 2004 on the Procedure of Depositary Registration of the Federal State Securities

Defines the procedure of storage of the certificates of the federal state securities and/or registration of the rights for the state bonds. The storage of the bonds and/or registration of the rights for the bonds is arranged by storing global, single (summary) certificates and/or entering records on the custody accounts according to the requirements specified for the form of issue of the bonds. The grounds for operations carried out on the custody accounts pertaining to the transfer of the rights for the bonds is the custody account order containing the list of obligatory requisites (provided in the Regulation). The depositaries must effect transfers on the appropriate custody accounts as of the date indicated in the custody account order. Not accepted for execution are the custody account orders with an earlier date of execution as compared to the date of receiving of the custody account order by the depositaries. The depositaries must report to the depositor or his authorised representative committed operat ions by handing out custody account excerpts within time limits specified in the rules of circulation of the bonds and the custody account contracts.

The Regulation 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 April 23, 2004. Reg. No. 5768.

Order of the State Customs Committee of the Russian Federation No. 395 of March 30, 2004 on the Endorsement of the Instruction on the Customs Operations Carried out When Declaring the Commodities in the Electronic Form

Defines the procedure and terms of declaring of commodities and transport vehicles when declaring to the customs bodies authorised to accept customs declarations information on commodities, their customs regime and other information necessary for the customs purposes in electronic form only, as well as the particulars of the customs operations carried out when declaring the commodities in the electronic form.

The party declaring the commodities shall declare in the electronic form information to be indicated in the customs declaration, as well as submit information from the documents necessary for the customs registration of commodities under the chosen customs regime and submit it to the customs body through electronic information exchange. The mentioned information shall be certified with electronic digital signature.

Electronic documents confirming the information declared in the customs declaration may be presented by the party declaring the commodities in the formalised form in the formats specified by the State Customs Committee of Russia or, if the formalised form of the document is not envisaged, in the form of their electronic images obtained by scanning the documents on paper medium.

The electronic form of declaring is not applied for excisable commodities subject to licensing when imported to the Russian Federation and/or labelling with excise-duty and/or special stamps and commodities subject to non-tariff regulation measures in the form of the licensing and/or fixing of quotas.

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 April 22, 2004. Reg. No. 5767.

Order of the Ministry of Internal Affairs of the Russian Federation No. 211 of April 1, 2004 on the Fixing of the Supplement (Additional Payment) for the Scientific Grade to Individual Categories of Contract Servicemen and Employees of the Bodies of Internal Affairs

Servicemen occupying military positions of the commanding, teaching and scientific staff in the military institutions of higher professional education, institutions of higher professional education of the Ministry of Internal Affairs of Russia and scientific organisations of the Ministry of Internal Affairs of Russia shall get monthly supplement for the scientific grade in the amount of the monthly supplement for the scientific grade envisaged in the legislation of the Russian Federation for employees occupying staff positions in the budget-supported scientific institutions (organisations) and in the higher educational institutions.

The mentioned payments shall be effected from January 1, 2004.

Registered in the Ministry of Justice of the Russian Federation on April 22, 2004. Reg. No. 5765.

Decision of the Constitutional Court of the Russian Federation No. 9-P of April 23, 2004 on the Case of Constitutionality of Individual Provisions of the Federal Laws on the Federal Budget for the Year 2002, on the Federal Budget for the Year 2003, on the Federal Budget for the Year 2004 and Appendices to Them Pursuant to the Request of the Group of Members of the Council of the Federation and the Appeal of Citizen A.V.Zhmakovsky

The Constitutional Court of the Russian Federation recognised as not complying with the Constitution of the Russian Federation normative provisions suspending for the years 2003 and 2004 Parts 2, 3 and 4 of Article 14 of the Federal Law on the Audit Chamber of the Russian Federation envisaging the authority of the Audit Chamber to operatively control the execution of the federal budget and the procedure of implementation of this authority. The Constitutional Court of the Russian Federation emphasised that the federal law on the federal budget may not contain provisions changing the authority and the working procedures of the Audit Chamber specified in other federal laws.

Also unconstitutional appeared to be the provisions suspending for the years 2002, 2003 and 2004 Paragraph 2 of Item 14 of Article 15 of the Federal Law on the status of servicemen inasmuch as it pertains to the paying out to the citizens dismissed from the military service and members of their families of the monthly monetary compensation at the expense of the resources of the federal budget if it is impossible to provide housing space to them within three months according to available norms or impossible to accommodate temporarily these citizens in other housing space.

The Decision is entered into force immediately after annunciation.

Federal Law No. 32-FZ of April 27, 2004 on the Amendment to Article 133 of the Labour Code of the Russian Federation

The amendment is introduced because of the existing conflict between Part 5 of Article 133 of the Labour Code of the Russian Federation and the norm of Article 4 of the Federal Law on the cost of living in the Russian Federation inasmuch as it pertains to the determination of the procedure of fixing the cost of living and to the normative document that must specify the cost of living. The new wording of Article 133 defines that the procedure of determination of the cost of living is fixed in the federal law. Thus, the cost of living in per capita figures is determined on the quarterly basis on the basis of the consumer goods basket and information of the State Statistics Committee on the level of consumer prices for foodstuffs, non-foodstuff commodities and services and expenses in obligatory payments and fees and is fixed by the Government of the Russian Federation.

Order of the State Customs Committee of the Russian Federation No. 492 of April 19, 2004 on the Amendments to the Order of the State Customs Committee of Russia No. 949 of September 1, 2003

Amends the rules of keeping of the Register of Banks and Other Credit Organisations with the guarantees accepted by the customs bodies as the backing of the customs payments. Specifies that the maximum amount of a single bank guarantee and the maximum amount of all simultaneously available bank guarantees granted by one bank or one organisation are conveyed to the customs bodies in individual legal acts. In this case, the rules do not contain the norms defining the procedure of fixing of the mentioned maximum amounts.

Registered in the Ministry of Justice of the Russian Federation on April 26, 2004. Reg. No. 5775.

Regulation of the Central Bank of Russia No. 254-P of March 26, 2004 on the Procedure of Building by Credit Organisations of Reserves for Possible Losses under Loans, Debts in Loans and Other Similar Debts

Specifies the procedure of building by credit organisations of reserves for possible losses under loans, debts in loans and similar other debts including the monetary claims and the claims under the deals with financial instruments, as well as the particulars of implementation of enforcement by the Bank of Russia of observation by credit organisations of the procedure of building of reserves for possible losses under loans. The requirements of the procedure do not apply to financial assets recorded in accounting work at the market costs subject to reassessment and the financial assets being elements of the estimate base in compliance with the Regulation of the Bank of Russia No. 232-P of July 9, 2003 on the procedure of building of reserves for possible losses by credit organisations.

As compared to the procedure specified in the Instruction of the Bank of Russia No. 62a of June 30, 1997, the Regulation changes and expands the classification of the categories of quality of the loans. Introduces Quality Category IV (problem loans) implying a high credit risk (opportunities of financial losses because of the failure to execute or improper execution by the borrower of obligations under the loan providing for its devaluation in the amount of 51% to 100%).

The Regulation introduces restrictive requirements to the classification of a number of loans in the absence of information on the financial standing of the borrowers. For example, absence of information for more than two quarters on the financial standing of the borrower does no permit to classify the given loan higher than Quality Category III while building the reserve in the amount of 50%.

Refines the list of the sources of information to analyse the activities of the borrower, including the legal entity (not a credit organisation), credit organisation and a natural person. Additional information includes reports drawn up to the international standards of accounting reports, managerial reports etc.

Introduces the requirement to the assessment of the credit risk, loan quality and determination of the amount of the estimate reserve while drawing up the documents of the results of the given assessment at least once a quarter as of the reporting date for the loans provided to natural persons and legal entities not being credit organisations, and for credit organisations - at least once a month as of the reporting date.

Defines approaches to the building of the reserves for possible losses for syndicated loans.

The Regulation is entered into force from August 1, 2004.

Registered in the Ministry of Justice of the Russian Federation on April 26, 2004. Reg. No. 5774.

Decision of the Management Board of the Pension Fund of Russia No. 25p of March 9, 2004 on the Amendments to the Decision of the Pension Fund of Russia No. 85n of June 16, 2003

The amendments are introduced pursuant to the adoption of the Decision of the Government of the Russian Federation No. 807 of December 31, 2003 specifying the procedure of financing in 2004 of additional payments for obligatory medical insurance of non-working pensioners getting old-age labour pension. Changes the form of the agreement on the procedure of financing in 2004 of the mentioned payments between the higher body of executive power of the subject of the Russian Federation and the Pension Fund of the Russian Federation.

Registered in the Ministry of Justice of the Russian Federation on April 29, 2004. Reg. No. 5780.

Instruction of the Central Bank of Russia No. 111-I of March 30, 2004 on the Obligatory Sale of the Part of the Currency Receipts at the Internal Currency Market of the Russian Federation

The new Instruction preserves the amount of the part of the currency receipts of the residents due for obligatory sale (25% of the amount of the currency receipts).

Defines the procedure of opening and keeping of the transit currency account to effect the obligatory sale of the part of the currency receipts of the residents. The transit currency account is intended to identify the receipts in foreign currencies in favour of the residents in the types of operations, including the export currency receipts, and directly effect the obligatory sale.

The transit currency account is used by the authorised bank to enter all foreign currency receipts in favour of the resident, except for the following receipts entered on the current currency account:

- resources received from one current currency account of the resident opened in the authorised bank on another current currency account of this resident opened in the same or another authorised bank;

- resources received from the authorised bank where the current currency account of this resident is opened under the contracts concluded by them;

- resources received from the current currency account of one resident on the current currency account of another resident opened in the same authorised bank.

The authorised bank shall notify the resident of the receiving (entering) on his transit currency account of the resources in foreign currency.

The resident having received the notification shall submit to the authorised bank the certificate identifying the amount of received foreign currency by the types of currency operations including the identification of the currency receipts being the object of obligatory sale. The authorised bank must sale the foreign currency within two working days following the day of the entry of the foreign currency on the mentioned in the present item separate personal account.

The Instruction is entered into force from June 18, 2004.

Registered in the Ministry of Justice of the Russian Federation on June 29, 2004. Reg. No. 5779.

Direction of the Central Bank of Russia No. 1408-U of March 29, 2004 on the Procedure of Recording in the Accounting Work of Credit Organisations of Operations of Depositing of Obligatory Reserves in the Bank of Russia

Specifies the rules of recording in the accounting work of credit organisations of operations of depositing of obligatory reserves in the Bank of Russia.

The recording of the mentioned operations is arranged on the basis of the received from the authorised institution of the Bank of Russia excerpts from the personal accounts of the balance accounts used to register obligatory reserves and off-balance accounts used to register obligatory reserve payments. The mentioned accounts are opened only on the balance of the head office of the credit organisation.

The Direction is entered into force from July 1, 2004.

Registered in the Ministry of Justice of the Russian Federation on April 29, 2004. Reg. No. 5778.

Regulation of the Central Bank of Russia No. 255-P of March 29, 2004 on the Obligatory Reserves of Credit Organisations

Specifies a new procedure of depositing of obligatory reserves in the Bank of Russia by credit organisations.

The new Regulation changes the procedure of estimation of the obligatory reserves. Credit organisations are also provided with opportunity to use the mechanism of equalization of obligatory reserves. Interest is not accrued for the obligatory reserves deposited by credit organisations in the Bank of Russia.

The new Regulation does not specify the particular values of the normatives of obligatory reserves for obligations of credit organisations to non-resident banks in the currency of the Russian Federation and foreign currency, for obligations of credit organisations to natural persons in the currency of the Russian Federation, for other obligations of credit organisations.

The depositing of obligatory reserves in the Bank of Russia by credit organisations is arranged according to the new Regulation beginning with the estimate for July 2004.

The Regulation is entered into force from July 1, 2004.

Registered in the Ministry of Justice of the Russian Federation on April 23, 2004. Reg. No. 5769.

Direction of the Central Bank of Russia No. 1424-U of April 27, 2004 on the Adjustment of the Normative and Other Acts of the Bank of Russia

Pursuant to the adoption of the Regulation of the Bank of Russia No. 255-P of March 29, 2004 on the obligatory reserves of credit organisations, invalidates the Regulation of the Bank of Russia No. 37 of March 30, 1996 on the obligatory reserves of credit organisations deposited in the Central Bank of the Russian Federation with amendments.

The Direction is entered into force from July 1, 2004.

Decision of the Government of the Russian Federation No. 226 of April 30, 2004 on the Governmental and Interagency Coordination and Consultative Bodies Formed by the Government of the Russian Federation and the Federal Bodies of Executive Power

Coordination and consultative bodies shall be formed on the representation basis. Coordination bodies shall be named commissions or organising committees and be formed to provide for coordinated actions of the interested bodies of executive power when solving a certain range of tasks or to implement particular measures. Consultative bodies shall be named councils and be formed for preliminary processing of issues and prepare suggestions of recommended nature for them.

Decisions adopted by the coordination bodies within their sphere of reference shall be obligatory for all bodies of executive power represented in them.

Decision of the Government of the Russian Federation No. 225 of April 30, 2004 on the Governmental Commission for the Improvement of the Results of Budget Spendings

The Governmental Commission for the Improvement of the Results of Budgets Spendings is a body formed to coordinate the work in preparation by the subjects of budget planning of annual reports on the results and main directions of their activities.

The Commission may request from the federal bodies of executive power and other recipients of the resources of the federal budget begin the subjects of the budget planning information, documents and materials. Decisions of the Commission adopted within its sphere of reference shall be obligatory for all federal bodies of executive power, other recipients of the resources of the federal budget.

Decision of the Federal Commission for Securities Market No. 04-5/ps of February 18, 2004 on the Regulation of Activities of the Management Companies of Joint-Stock Investment Funds and Shared Investment Funds

Endorses the Regulation on the activities of the management companies of joint-stock and shared investment funds defining the requirements to the management of joint-stock investment funds, trust control of the investment reserves of joint-stock investment funds, as well as trust control of the shared investment funds. Management companies are ordered to bring their activities in compliance with the requirements of the Regulation within three months from the day of the entry into force of the Decision.

Defines the rules of handing out, exchange and redemption of investment shares of the shared investment fund, as well as determination of the estimated cost of such shares. Specifies the procedure of registration of the property comprising the investment reserves of the joint-stock investment fund, property comprising the shared investment fund and of storage of documents.

The management company must arrange an internal control over observation by the management company and its employees of the requirements of the laws and other normative legal acts, investment declaration of the joint-stock investment fund, rules of trust control of the shared investment fund, as well as decisions of the general meeting of the owners of investment shares.

Registered in the Ministry of Justice of the Russian Federation on April 27, 2004. Reg. No. 5776.

Decision of the Government of the Russian Federation No. 227 of April 30, 2004 on the Invalidation of the Decision of the Government of the Russian Federation No. 190 of February 28, 1995

The invalidated Decision envisaged the minimum level of the import customs duty rate in the amount of 5% for all commodities subject to the import duty. Recognised as expedient the maximum rates of the import customs duties in the amount of 30% of the customs cost of the commodities except for the luxury items, tobacco items, alcoholic drinks and arms.

Decision of the Government of the Russian Federation No. 222 of April 26, 2004 on the Financing in 2004 of Expenses for Social Programs and for the Measures to Eliminate the Consequences of Emergency Situations and Natural Disasters at the Expense of the Pension Fund of the Russian Federation

Sets forth the rules of allocation, spending and control over the use for the designated purposes of the resources of the Pension Fund of the Russian Federation intended to finance in 2004 a number of social programs of the subjects of the Russian Federation and the measures to eliminate the consequences of emergency situations and natural disasters where it pertains to the rendering of the tied material aid to non-working pensioners, as well as construction and restoration of social services institutions.

The decision to finance the expenses mentioned in the social programs (requests) or to refuse the financing is taken by the Fund within 15 days from the day of receiving. The decision to allocate the resources is taken on the basis of presented social programs (requests) in proportion to the number of pensioners living on the territory of the appropriate subject of the Russian Federation.

Letter of the Federal Commission for Securities Market No. 04-SH-09/5118 of March 24, 2004 on the Handing over of the Keeping of the Register of Holders of Registered Securities to the Recorder

Explains that if the number of stock-holders of the issuer is greater than 50, the handing over of the keeping of the register of holders of registered securities to the recorder is obligatory.

Order of the Government of the Russian Federation No. 608-r of May 7, 2004

In pursuance of Article 116 of the Constitution of the Russian Federation and Article 35 of the Federal Constitutional Law on the Government of the Russian Federation, the Government of the Russian Federation abdicates from their authority in the face of the newly elected President of the Russian Federation.

Instruction of the Central Bank of Russia No. 112-I of March 31, 2004 on the Obligatory Normatives of Credit Organisations Issuing Mortgage Insurance Bonds

Specifies the particulars of calculation and the values of obligatory normatives (N1 and N5), as well as the amount and method of determination of additional obligatory normatives (N17, N18 and N19) of credit organisations issuing mortgage insurance bonds, as well as the particulars of enforcement of their observation by the Bank of Russia.

The minimum permissible numerical value of N1 normative (sufficiency of own resources (capital)) of the issuing credit organisation is fixed in the amount of 14%.

The minimum permissible numerical value of the general liquidity normative (N5) of the issuing credit organisation is fixed in the amount of 20%.

The minimum permissible numerical value of the normative of the minimum ratio of the amount of provided mortgage insurance credits and own resources (capital) (N17) of the issuing credit organisation is fixed in the amount of 10%.

The minimum permissible numerical value of the normative of the minimum ratio of the amount of mortgage insurance and the volume of issue of the mortgage insurance bonds (N18) of the issuing credit organisation is fixed in the amount of 100%.

The maximum permissible numerical value of the normative of the maximum ratio of the total amount of obligations of the issuing credit organisation to creditors possessing priority right to satisfy their claims to the holders of the mortgage insurance bonds and own resources (capital) (N19) of the issuing credit organisation is fixed in the amount of 50%.

The issuing credit organisations must observe the mentioned normatives on the daily basis and present reports of their observation on the monthly basis as of the first of each month, as well as during the month in the framework of the reporting Form 0409135 "Information on Obligatory Normatives".

The Instruction 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 May 5, 2004. Reg. No. 5783.

Order of the Ministry of Taxation of the Russian Federation No. SAE-3-23/287@ of April 14, 2004 on the Amendments to the Instruction on the Filling of the Form of the Tax Estimate (Information) of the Amounts of Incomes Paid out to Foreign Organisations and Collected Taxes

Pursuant to the endorsement of the new form of the tax estimate of the amounts of incomes paid out to foreign organisations and collected taxes, refines its filling procedure. In particular, omits the earlier available provision stating that line "Name of the Foreign Organisation" of the tax estimate must show the name of the foreign organisation receiving the income as indicated in the contract concluded by the tax agent and the foreign organisation.

Registered in the Ministry of Justice of the Russian Federation on May 5, 2004. Reg. No. 5782.

Order of the Ministry of Taxation of the Russian Federation No. SAE-3-23/286@ of April 14, 2004 on the Endorsement of the Form of the Tax Estimate (Information) of the Amounts of Incomes Paid out to Foreign Organisations and Collected Taxes

Endorses the new form of the tax estimate (information) of the amounts of incomes paid out to foreign organisations and collected taxes (KND Form 1151056).

Registered in the Ministry of Justice of the Russian Federation on May 5, 2004. Reg. No. 5781.

Decree of the President of the Russian Federation No. 585 of May 7, 2004 on the Abdication of the Government of the Russian Federation

In pursuance of the abdication from their authority in compliance with Article 116 of the Constitution of the Russian Federation, the Government of the Russian Federation is ordered to continue their work before the forming of the new Government of the Russian Federation.

The Decree is entered into force from the day of its signing.

Decision of the Government of the Russian Federation No. 232 of May 8, 2004 on the Amendments to the Decision of the Government of the Russian Federation No. 409 of July 7, 2003

The earlier specified for 9 months rates of import customs duties for the lemon acid, electric transformers, capacitors and resistances, bulbs and lighting equipment used for medical purposes shall preserve on the permanent basis from May 11, 2004.

Operative Direction of the Central Bank of Russia No. 48-T of April 30, 2004 on the Procedure of Filling of the Reporting Form 0409115 "Information on the Quality of Loans, Debts in Loans and Similar Debts" Envisaged in 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 and Particulars of Application of Item 1.4 of the Regulation of the Bank of Russia No. 232-P of July 9, 2003 on the Procedure of Building of Reserves for Possible Losses

Explains the particulars of filling of the bank reporting Form 0409115 "Information on the Quality of Loans, Debts in Loans and Similar Debts" envisaged in the Direction of the Bank of Russia No. 1376-U of January 16, 2004. Thus, the lines of risk group 1 must not be filled out in the mentioned form, and the lines of risk groups 2 to 5 are used to record the debts classified under the Instruction of the Bank of Russia No. 62a of June 30, 1997.

The Direction provides risk group correspondence for loans, debts in loans and similar debts and for financial assets (obligations) of one and the same partner of the credit organisation being elements of the estimate base proceeding from risk group characteristics mentioned in the Regulation of the Bank of Russia No. 232-P and the Instruction of the Bank of Russia No. 62a.

Federal Law No. 38-FZ of May 10, 2004 on the Amendment to Article 38 of the Federal Law on the Fire Safety

Eliminates the ambiguity pertaining to the budget level to be used to enter 50% of the resources from application of fines in the fire safety sphere earlier allocated to the fire safety funds. The mentioned amounts shall be entered on the local budgets at the place of location of the body having decided to impose the fine.

Federal Law No. 37-FZ of May 9, 2004 on the Amendment to Article 18.8 of the Code of Administrative Violations of the Russian Federation

Enhances the responsibility for the violation of the regime of stay in the Russian Federation by a foreign citizen or stateless person. The failure to observe the specified procedure of registration or travel or procedure of choosing of the place of residence, failure to exit the Russian Federation upon expiry of the certain term of stay, as well as the failure to observe the rules of transit travel implies an administrative fine in the amount of 10 to 15 minimum amounts of labour remuneration (earlier, from 5 to 10 minimum amounts of labour remuneration).

Federal Law No. 36-FZ of May 9, 2004 on the Amendment to Article 2 of the Federal Law on the Veterans

Citizens awarded with the medal for the defence of Leningrad, as well as the invalids from childhood through injury, contusion or mutilation because of the military actions during the Great Patriotic War of 1941-45 shall enjoy the status of the participant of the Great Patriotic War.

The previous wording included in the participants of the Great Patriotic War the persons having worked at the enterprises, in the institutions and organisations of Leningrad during the blockade from September 8, 1941 to January 27, 1944 and those awarded with the medal for the defence of Leningrad.

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

Federal Law No. 35-FZ of May 8, 2004 on the Execution of the Federal Budget for the Year 2002

Endorses the report of execution of the federal budget for the year 2002 with incomes amounting to Rbl 2,204,728,270.2 thousand and expenses amounting to Rbl 2,054,193,993.0 thousand, incomes exceeding expenses (federal budget surplus) by Rbl 150,534,277.2 thousand.

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

Federal Law No. 34-FZ of May 8, 2004 on the Amendments to Articles 14, 21 and 25 of the Federal Law on the State Pension Support in the Russian Federation

Specifies the rules of calculation of the amount of the length-of-service pension taking into account the appropriate regional coefficient to federal state servants for the period of residence in the localities where regional coefficients to earnings apply. Increases the limiting amount of the average monthly earnings used to calculate the length-of-service pension to the federal state servant - from 1.8 to 2.3 of the salary for the occupied position.

Also refines the provision of Article 25 of the Federal Law pertaining to the indexing of the length-of-service pension inasmuch as it pertains to the determination of the procedure of such indexing by the Government of the Russian Federation. The earlier assigned length-of-service pensions to the federal state servants must be recalculated from July 1, 2002.

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

Federal Law No. 33-FZ of May 7, 2004 on the Amendments to Article 3 of the Law of the Russian Federation on the Customs Tariff and Article 5 of the Federal Law on the Amendments to Part 2 of the Tax Code of the Russian Federation and Some of the Other Acts of the Legislation of the Russian Federation, As Well As on Invalidation of Individual Acts of the Legislation of the Russian Federation

Changes the procedure of calculation of the limiting rate of the import customs duty for the Urals brand of raw oil. Changes the scale of the export duty for oil by fixing two additional intervals of the average price for oil at the world markets of raw oil materials. In the interval of USD 109.5 to USD 146 per ton, the limiting duty rate is fixed in the amount not more than 35% of the difference between the available during the monitoring period average price for the given oil in USD per ton and USD 109.5. In the interval of USD 146 to USD 182.5 per ton, the limiting duty rate is fixed in the amount not more than USD 12.78 per ton and 45% of the difference between the available during the monitoring period average price for the given oil in USD per ton and USD 146.

The Law increases the tax rate at extraction for the period from January 1, 2002 to December 31, 2006 - from Rbl 347 to Rbl 400 per ton. Also changes the formula to be used by the taxpayers to determine independently on the quarterly basis the factor to the mentioned tax rate characterising the dynamics of the world prices for oil.

The Federal Law is entered into force one month after the day of its official publication except for the norms on the raising of the tax rate and determination of the coefficient to it. The given norms are entered into force from January 1, 2005.

Decision of the Government of the Russian Federation No. 231 of May 6, 2004 on the Endorsement of the Amounts of the Average Single Doses of Narcotic and Psychotropic Substances for the Purposes of Articles 228, 228.1 and 229 of the Criminal Code of the Russian Federation

To qualify the large and specially large amount of narcotic and psychotropic substances found in illegal circulation responsibility for which is specified in Articles 228, 228.1 and 229 of the Criminal Code of the Russian Federation, endorses the amounts of the average single doses of narcotic and psychotropic substances.

The large amount is recognised to be the quantity of the narcotic, psychotropic substance or their analogue exceeding the average single dose of consumption ten or more times, and the specially large amount - fifty and more times.

Thus, criminal responsibility for the purchase or storage of narcotic substances may occur if 10 or more of such doses of the prohibited preparation are found with a person. Smaller amounts may inflict an administrative punishment.

The Decision is entered into force from May 12, 2004.

Decision of the Government of the Russian Federation No. 233 of May 11, 2004 on the Non-Application of the Rate of the Export Customs Duty for Laminar Wood and Other Items of Wood

The rate of the export customs duty for wood and items of it, charcoal (codes according to the Foreign-Trade Commodity Nomenclature 4402 00 000 0 - 4421) endorsed by the Decision of the Government of the Russian Federation No. 1364 of December 9, 1999 shall not apply to laminar wood (code according to the Foreign-Trade Commodity Nomenclature 4418 90 100 0) and other items of wood (code according to the Foreign-Trade Commodity Nomenclature 4421 90 980 0).

The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 230 of May 6, 2004 on the Redemption in 2004 from the Holder Citizens of the Russian Federation of Available with Them State Treasury Bonds of the USSR and Certificates of the Savings Bank of the USSR Having Been Placed on the Territory of the Russian Federation before January 1, 1992.

Redemption from the holder citizens of the Russian Federation of the bonds and certificates shall be arranged to their desire through the Savings Bank of the Russian Federation. The amount of resources to be paid out under the bonds and certificates shall be determined proceeding from the nominal cost of the security (in the roubles of the USSR), compensation in the amount of 40% of the nominal cost of the mentioned security and the income for this security. The income will be paid out in the amount of 10% annual of the nominal cost of the appropriate security (including 40% compensation) for each year following the year of the end of the time of circulation specified in the terms of issue to the year 2003 inclusive.

Direction of the Central Bank of Russia No. 1413-U of March 30, 2004 on the Invalidation of the Acts of the Bank of Russia

Pursuant to the adoption of the Instruction of the Bank of Russia No. 111-I of March 30, 2004, invalidates the Preamble, Chapters I, II and V, Appendices 1 and 2 of the Instruction of the Bank of Russia No. 7 of June 29, 1992 on the procedure of obligatory sale by the enterprises, associations, organisations of the part of the currency receipts through authorised banks and of carrying out of operations at the internal currency market of the Russian Federation.

The Direction is entered into force from June 18, 2004.

Direction of the Central Bank of Russia No. 1406-U of March 26, 2004 on the Adjustment of Individual Acts of the Bank of Russia

Pursuant to the adoption of the Regulation of the Bank of Russia No. 254-P of March 26, 2004, invalidates the Instruction of the Bank of Russia No. 62a of June 30, 1997 on the procedure of building and use of the reserve for possible losses in loans (with amendments).

Decree of the President of the Russian Federation No. 580 of May 5, 2004 on the Endorsement of the List of Dual-Purpose Commodities and Technologies That May Be Used to Create Armaments and Military Equipment Subject to Export Control

Endorses the new list of dual-purpose commodities and technologies that may be used to create armaments and military equipment subject to export control. The earlier endorsed list (with amendments) is invalidated.

The Decree is entered into force three months after the day of its official publication.

Order of the Ministry of Finance of the Russian Federation No. 38n of April 13, 2004 on the Endorsement of the Procedure of Preliminary Expert Evaluation of the Values Included in the State Fund of Russia

Defines the rules, terms and procedure of carrying out of the preliminary expert evaluation of included in the State Fund of the Russian Federation precious metals and stones, as well as items, waste and scrap of them.

The preliminary expert evaluation is carried out when the values are received in the State Depository of Russia during processing, acceptance and sorting. Part of the values revealed during the preliminary expert evaluation may be included in the Diamond Fund of Russia after their submission to the appropriate expert commission of the Ministry of Finance of Russia.

The expert evaluation is arranged through determination of the types and names of items, types and composition of the precious metals, their weight, and if there are inserts of precious and semi-precious stones in the items - determination of their type, colour, defects, type and form of cutting, weight. Compliance with available standards or other normative and technical documents is revealed.

Registered in the Ministry of Justice of the Russian Federation on May 12, 2004. Reg. No. 5787.

Letter of the Ministry of Taxation of the Russian Federation No. 33-0-11/281 of April 9, 2004 on the Application of Cash Registers When Accepting Metal Scrap from the Population accepting metal scrap from the population. <br> <br> Thus, payments in cash when accepting metal scrap from the population must be made using cash registers. <br>

Explains that the Federal Law No. 54-FZ of May 22, 2003 on the application of cash registers in payments in cash and/or using pay cards does not envisage exemption from the use of cash registers for organisations and independent entrepreneurs accepting metal scrap from the population.

Thus, payments in cash when accepting metal scrap from the population must be made using cash registers.

Decision of the Constitutional Court of the Russian Federation of May 13, 2004 on the Case of Constitutionality of Part 2 of Article 16 of the Law of the Pskov Province on the Protection of Population and Territories against Emergency Situations of Natural and Technical Nature Pursuant to the Request of the Administration of the Pskov Province

The subject under consideration is the norm of the Law stating that the Chief of the Directorate for Civil Defence and Emergency Situations of the Pskov Province is empowered with the status of the Deputy Chief of the province Administration. It was assessed by the court in essence and from the viewpoint of the specified in the Constitution of the Russian Federation delimitation of the sphere of reference and authority between the bodies of state power of the Russian Federation and the bodies of state power of its subjects. Earlier, this provision of the Law was recognised as invalid by the decision of the Pskov regional court.

The Constitutional Court confirmed the constitutionality of the given norm with a reservation stating that it may not be interpreted as permitting to empower the mentioned official with the duties other than those corresponding to the nature of his position or the functions of the body headed by him, regulation of the fundamentals of state service specified on the basis of the Constitution of the Russian Federation by the federal laws, as well as the status of serviceman, and other than those stipulated by the need to coordinate the activities of the bodies of public power, organisations and their officials in the solving of the tasks of civil defence, tasks in prevention and elimination of emergency situations. Besides, the court emphasised that dismissal from the position of the Deputy Chief of the Administration of the Pskov Province initiated by the Chief of the Administration (Article 43 of the Charter of the Pskov Province) does not imply simultaneously dismissal from the position of the Chief of the Di rectorate for Civil Defence and Emergency Situations of the province.

Decree of the President of the Russian Federation No. 613 of May 14, 2004 on the Endorsement of the Regulation on the Department of the Press Service and Information of the President of the Russian Federation

The new department is formed in replacement of the two earlier available bodies - Information Department of the Administration of the President of the Russian Federation and the Department of the Press Service of the President of the Russian Federation. The main tasks of the department include:

- providing for the implementation of the presidential authority in the sphere of the state information policies;

- providing information on the activities of the President to mass media;

- operative informing of the President of the position of mass media on the decisions and speeches of the head of the state, on the reaction on them in mass media;

- information support of the state, official and other visits, meetings, negotiations.

Decision of the Government of the Russian Federation No. 241 of May 15, 2004 on the Amendment to Item 1 of the Regulation on the Control over the Foreign-Trade Activities Pertaining to Dual-Purpose Commodities and Technologies That May Be Used in Creation of Armaments and Military Equipment Endorsed by the Decision of the Government of the Russian Federation No. 447 of June 7, 2001

The amendments to the mentioned Regulation are introduced pursuant to the publication of the Decree of the President of the Russian Federation No. 580 of May 5, 2004 on the endorsement of the list of dual-purpose commodities and technologies that may be used in creation of armaments and military equipment subject to export control.

Decision of the Government of the Russian Federation No. 240 of May 15, 2004 on the Amendments to the Decision of the Government of the Russian Federation No. 830 of November 30, 2001 and No. 602 of August 21, 2001

Refines individual subheadings of Heading 8459 of the Foreign-Trade Commodity Nomenclature (metal-cutting machine-tools). Introduces for 9 months the rates of import customs duties for commodities of Subheadings 8459 70 000 1, 8459 70 000 9 and 8461 90 000 0 (thread-cutting and other machine-tools).

Decree of the President of the Russian Federation No. 611 of May 12, 2004 on the Measures to Ensure Information Security of the Russian Federation in the Sphere of International Information Exchange

The subjects of international information exchange in the Russian Federation are ordered to avoid including information systems, communication networks and independent personal computers processing information containing state secret and restricted-access service information, as well as those featuring special rules of access to information resources, in the means of international information exchange including the international association of Internet networks.

The holders of open and publicly available state information resources may include them in the objects of international information exchange only if they use certified means of information protection. Besides, the holders and users of the mentioned resources must place technical means connected to open information systems, networks and communication networks used in the international information exchange, including the Internet network, outside the rooms intended for closed negotiations including discussion of issues containing information comprising the state secret.

The Decree invalidates the Decree of the President of the Russian Federation No. 1189 of October 6, 1998 on the measures to ensure information security of the Russian Federation in the sphere of international information exchange.

Order of the State Customs Committee of the Russian Federation No. 532 of April 29, 2004 on the Amendments to the Order of the State Customs Committee of Russia No. 1193 of October 23, 2003

Provides the new wording for the list of individual types of commodities imported to the customs territory of the Russian Federation by highway transport to recipients located in Moscow and the Moscow Province provided in Appendix 1 to the Order of the State Customs Committee of Russia No. 1193 of October 23, 2003. The places of declaring of the mentioned commodities provided in Appendix 2 to the mentioned Order are extended to include new customs stations.

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

Registered in the Ministry of Justice of the Russian Federation on May 14, 2004. Reg. No. 5791.

Decision of the Government of the Russian Federation No. 244 of May 17, 2004 on the Amendment to the Decision of the Government of the Russian Federation No. 328 of June 5, 2003 on the Endorsement of the Rules of Suspension of Operations on the Personal Accounts of Chief Administrators, Administrators and Recipients of the Resources of the Federal Budget Opened in the Federal Treasury Bodies

In addition to the existing list, the reason of suspension of operations on the personal accounts is the failure of the federal institution to close the accounts opened for it in the institutions of the Central Bank of the Russian Federation and/or credit organisations to register operations with resources obtained from entrepreneurial and other profitable activities.

Decision of the Government of the Russian Federation No. 243 of May 17, 2004 on the Endorsement of the Rates of Export Customs Duties for Raw Oil and Raw Oil Products from Bituminous Materials and Commodities of Oil Exported from the Territory of the Russian Federation outside the Member-States of the Customs Union Agreements

Amends the rates of export customs duties for raw oil and raw oil products from bituminous materials and commodities of oil exported from the territory of the Russian Federation outside the member-states of the Customs Union agreements.

From June 1, 2004, the rate of the export customs duty for raw oil and raw oil products from bituminous materials (code according to the Foreign-Trade Commodity Nomenclature of Russia 2709 00) is fixed in the amount of USD 41.6 per 1,000 kg. The Decision is entered into force one month after the day of its official publication except for the rate of the export customs duty for raw oil and raw oil products from bituminous materials (code according to the Foreign-Trade Commodity Nomenclature of Russia 2709 00) to be entered into force from June 1, 2004.

Decree of the President of the Russian Federation No. 649 of May 20, 2004 "Issues of the Structure of the Federal Bodies of Executive Power"

Endorses the new structure of the federal bodies of executive power.

Creates a number of new bodies of executive power (Federal Service of Hydrometeorology and Environmental Monitoring, Federal Service of Enforcement of Observation of Legislation in the Sphere of Mass Communication and Protection of Cultural Heritage, Federal Agency of Geodesy and Cartography, Federal Agency of Information Technologies), transforms already existing ones (in particular, the Ministry of Transport and Communication of the Russian Federation is separated into the Ministry of Transport and the Ministry of Information Technologies and Communication), as well as solves the issues of their sphere of reference, subordination and agency affiliation. Besides, introduces a number of significant changes in the Decree 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. Abandons the prohibition for the implementation of judicial functions by the federal ministries (i.e. the keeping of registers and cadastres), federal servi ces and agencies are permitted to adopt normative legal acts, refines the notion of activities in the rendering of state services. Increases the time limits for the working out and endorsement of the regulations on the newly created federal bodies of executive power.

Decision of the Government of the Russian Federation No. 245 of May 19, 2004 on the Amendments to the Decision of the Government of the Russian Federation No. 510 of April 30, 1997

Decision of the Government of the Russian Federation No. 510 of April 30, 1997 is being brought in compliance with the Decision of the Supreme Court of the Russian Federation No. GKPI 2002-1360 of December 9, 2002. The procedure of paying out of compensations for the lost housing and/or property to citizens having become the victims of the crisis in the Chechen Republic and having left it beyond retrieve now does not contain now the provision restricting the right for the compensation to the citizens having left the Chechen Republic beyond retrieve after November 23, 1996.

Order of the Federal Service of the Russian Federation for Control over Circulation of Narcotic and Psychotropic Substances No. 123 of April 19, 2004 on the Endorsement of the Instruction on the Procedure of Conclusion of the Contract for Service in the Bodies of Control over Circulation of Narcotic and Psychotropic Substances and Its Termination

Defines the procedure of conclusion of the contract and its termination, list of grounds for its conclusion, as well as explains individual issues pertaining to the conclusion of the contract for the service in the bodies in charge of control over circulation of narcotic and psychotropic substances. Provides the typical form and the terms of the contract. The contract describes the rights, duties and responsibility of the parities, terms of payment and organisation of service activities, reasons of termination and discontinuation of the contract, social, housing and other conditions necessary for the execution of the obligations assumed by the parties taking into account the nature of the operative activities.

The contract is concluded for one year, three years or five years, as well as until the employee reaches the limiting age of being in the service.

Registered in the Ministry of Justice of the Russian Federation on May 18, 2004. Reg. No. 5795.

Methodology Recommendations on the Collection of the Audit Evidence When Checking the Correctness of Building of Insurance Reserves (Endorsed by the Ministry of Finance of the Russian Federation on April 23, 2004)

Provides practical recommendations on the collection of the audit evidence when fulfilling the audit task of expressing the opinion on the compliance of the procedure of building, reflecting in the records of insurance reserves specified in the legislation.

The auditor opinion of the valid or invalid or insufficiently valid level of accounting reports must be based on the collected in the course of the audit check necessary and sufficient audit evidence.

The sufficiency of the audit evidence is determined in each particular case on the basis of assessment of the system of internal control and the audit risk level with the given economic subject.

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