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Monitoring of the Federal Legislation dated 24.08.2004

Federal Law No. 119-FZ of August 20, 2004 on the State Protection of the Victims, Witnesses and Other Participants of Criminal Proceedings

The Federal Law institutes the system of measures of state protection of the victims, witnesses and other participants of the criminal proceedings including the measures of security and social protection for the mentioned persons, as well as defines the reasons and procedure of their application.

Defines the list of participants of criminal proceedings entitled for the state protection, the bodies providing state protection, as well as the types of state protection.

Specifies the rights and duties of the protected persons and bodies providing state protection, as well as the responsibility for the violation of the requirements of the Federal Law.

Defines the procedure of financing and material-and-technical support of the state protection.

The Federal Law is entered into force from January 1, 2005.

Federal Law No. 118-FZ of August 20, 2004 on the Amendments to the Code of Administrative Violations of the Russian Federation and the Customs Code of the Russian Federation

Pursuant to the adoption of the new Customs Code, there is a need to refine corpus delicti of some of the violations in the customs sphere and sanctions for them, as well as to refine a number of terms. The Law provides the new wording for Chapter 16 of the Code of Administrative Violations (administrative violations in the customs sphere). Important changes pertain to the common part of the Code (in particular, the principles of imposing administrative punishments for multiple administrative violations). Besides, provides the new wording for Article 15.25 of the Code of Administrative Violations on the punishments for the violations of the normative acts on currency regulation.

The Federal Law is entered into force from October 1, 2004.

Federal Law No. 116-FZ of August 20, 2004 on the Amendments to Article 8 of the Law of the Russian Federation on the Payment for the Land

The document is an integral part of the packet of laws aimed at the building of the market of affordable housing. Specifies that the tax on the lands provided to natural persons for personal housing construction is collected from the whole of the area of the land plot in the amount of three percent of the rates of the land tax specified for the cities or urban residential settlements, however, not less than Rbl 10 per square meter.

The land tax for the land plots purchased as property by natural persons and legal entities for housing construction, except for the personal housing construction, is collected in double the amount during the three-year period of design works and construction until the state registration of the rights for the built object of immovable property.

The Federal Law is entered into force from January 1, 2005, however, no sooner than one month after the day of its official publication and applies to legal relations in taxation of land plots purchased as property by natural persons and legal entities for housing construction and personal housing construction from January 1, 2005.

Legal relations in taxation of the land plots purchased as property by natural persons and legal entities for housing construction and personal housing construction before January 1, 2005 are subject to the taxation procedure specified in Parts 1-8 of Article 8 of the Law of the Russian Federation No. 1738-I of October 11, 1991 on the payment for the land with amendments introduced by the present Federal Law.

Part 5 of Article 8 of the Law of the Russian Federation No. 1738-I of October 11, 1991 on the payment for the land with amendments introduced by the present Federal Law applies to legal relations emerging from January 1, 2000.

Federal Law No. 115-FZ of August 20, 2004 on the Amendment to Article 16 of the Federal Law on the Advertising

Promotion materials for beer and drinks made on its basis may not depict human beings and animals, be distributed in radio and TV programs from 7 to 22 hours local time, be distributed on the first and last pages of newspapers, as well as on the first and last pages and covers of magazines etc.

The Federal Law is entered into force 10 days after the day of its official publication except for the provision prohibiting depiction of human beings and animals to be entered into force from January 1, 2005.

Federal Law No. 114-FZ of August 20, 2004 on the Amendments to the Code of Administrative Violations of the Russian Federation

Improves the mechanism of state control over observation by economic subjects of the antimonopoly legislation of the Russian Federation, legislation on advertising, on natural monopolies, as well as enhances administrative responsibility of economic subjects for the publicly dangerous administrative violations in the mentioned spheres. Amends two administrative violations of the management procedures. Refines the wording of Article 19.5 of the Code - administrative responsibility is envisaged not only for the failure to execute within specified time limits the legal order of the body (official) in charge of the state enforcement (control) but also the decision of such body. Makes more specific Article 19.8 of the Code. Its name in the new wording is "Failure to Present Requests, Notifications (Applications), Information to the Federal Antimonopoly Body, Its Territorial Bodies or the Bodies of Regulation of Natural Monopolies". The new wording of the article permits to call to account not only legal entities a nd officials, but also citizens.

Federal Law No. 113-FZ of August 20, 2004 on the Jury of the Federal Courts of General Jurisdiction in the Russian Federation

Defines the categories of courts permitted to process criminal cases with jury participation. Endorses the requirements to the members of the jury. Specifies the procedure and principles of building of the lists of the members of the jury, including the restrictions for individual categories of citizens, the duties of the bodies of executive power of the subjects of the Russian Federation in the building of the lists of the members of the jury, time limits for attraction of the members of the jury to execute appropriate duties, opportunities of an early termination or suspension of the powers of the members of the jury, material support of the work of the members of the jury, as well as the guarantees of their independence.

The lists of candidates of the members of the jury for the courts permitted by the legislation of the Russian Federation to process criminal cases with jury participation must be drawn up within three months from the day of entry into force of the given Federal Law.

Citizens included in the lists of candidates of the members of the jury before the entry into force of the present Federal Law shall preserve their powers before the drawing up of the lists of the members of the jury in compliance with the given Federal Law, and if they participate as the members of the jury in the criminal cases that cannot not be resolved before the end of this term - until these cases are over.

Federal Law No. 112-FZ of August 20, 2004 on the Amendments to Articles 220 and 224 of Part 2 of the Tax Code of the Russian Federation

The document is an integral part of the packet of laws aimed at the building of an affordable market of housing. Specifies that the taxpayer is entitled for property tax exemptions in the amounts received by the taxpayer during the tax period from the sale of dwelling homes, apartments, including the privatised housing space, countryside cottages, garden homes or land plots and shares in the mentioned property.

The period of possession of the mentioned property by the taxpayer is reduced from five to three years.

The property tax exemption applies to the redemption of interest for all types of tied credits (loans) for the purchase and construction of housing on the territory of the Russian Federation granted by both the banks of the Russian Federation and other Russian credit and non-credit organisations.

The mentioned property tax exemption may be granted to the taxpayer before the end of the tax period, if he applies to the employer, under the condition of confirmation of the taxpayer right for the property tax exemption by the tax body drawn up according to the form endorsed by the federal body of executive power in charge of control and enforcement in the sphere of taxes and fees.

The Law specifies the rate in the amount of 13 percent for taxation of incomes in the form of material gain from the savings of the interest for the use of tied credits (loans) spent for the purchase or construction of housing on the basis of the documents confirming the tied use of the credits (loans).

Introduces the tax rate in the amount of 9 percent for the incomes in the form of interest under the bonds with mortgage coverage issued before January 1, 2007, as well as for the incomes of the founders of the trust control of the mortgage coverage obtained from the purchase of the mortgage certificates of participation issued by the mortgage coverage manager before January 1, 2007.

The Federal Law is entered into force from January 1, 2005, however, no sooner than one month after the day of its official publication.

Federal Law No. 111-FZ of August 20, 2004 on the Amendment to Article 60 of the Budget Code of the Russian Federation

The document is an integral part of the packet of laws aimed at the building of the market of affordable housing. Specifies that before the delimitation of the state property for land, the local budget shall get the full amount of incomes from the sale and leasing of the state-owned land plots located within the boundaries of municipal formations and intended for housing construction.

The Federal Law is entered into force from January 1, 2005.

Federal Law No. 110-FZ of August 20, 2004 on the Amendment to Article 256 of Part 2 of the Tax Code of the Russian Federation

The document is an integral part of the packet of laws aimed at the building of the market of affordable housing. Specifies that amortised property received by the investor organisation from the proprietor in compliance with the legislation of the Russian Federation on investment agreements in the sphere of communal services must be amortised with the given organisation during the period of validity of the investment agreement according to the procedure specified in the present chapter.

The Federal Law is entered into force from January 1, 2005, however, no sooner than the first of the subsequent tax period for the profit tax from organisations.

Federal Law No. 109-FZ of August 20, 2004 on the Amendments to Articles 146 and 149 of Part 2 of the Tax Code of the Russian Federation

The documents is an integral part of the packet of laws aimed at the building of the market of affordable housing. Specifies that operations of sale of land plots (shares in them) are not recognised as objects of taxation for the value added tax. Exempted from taxation on the territory of the Russian Federation are the sale of dwelling homes, dwelling space, as well as the shares in them and the transfer of the share in the right for the common property in a multi-apartment home when selling apartments.

The Federal Law is entered into force from January 1, 2005, however, no sooner than one months after the day of its official publication.

Federal Law No. 108-FZ of August 20, 2004 on the Amendments to Articles 359 and 361 of Part 2 of the Tax Code of the Russian Federation

Refines the procedure of determination of the taxable base for the transport tax for air vessels with a jet engine. The taxable base for the mentioned objects is determined by the jet thrust in kilogramforces rather than the engine power rating in housepowers. The refinements are aimed at improving the system of payment of the transport tax.

The Federal Law is entered into force from January 1, 2005, however, no sooner than one month after the day of its official publication.

Federal Law No. 107-FZ of August 20, 2004 on the Amendment to Article 284 of Part 2 of the Tax Code of the Russian Federation

The document is an integral part of the packet of laws aimed at the building of the market of affordable housing. The changes pertain to the fixing of the tax rates for the profit tax from organisations for operations with individual types of obligations, in particular, mortgage certificates.

The Federal Law is entered into force from January 1, 2005, however, no sooner than one month after the day of its official publication.

Federal Law No. 106-FZ of August 20, 2004 on the Amendment to Article 49 of the Federal Law on the Insurance of the Deposits of Natural Persons in the Banks of the Russian Federation

The provisions of Part 1 of Article 49 of the Federal Law that were in effect earlier created unequal conditions at the market of bank services. Credit organisations with the participation of the Bank of Russia in their capital obtained unmotivated competitive advantage until January 1, 2007 as compared to other credit organisations regardless of the fact that all of them joined the system of deposit insurance. The mentioned credit organisations obtained additional opportunities to attract resources of the population resulting in a further monopolisation of the market of bank services.

The amendments to Article 49 of the Federal Law on insurance of the deposits of natural persons in the banks of the Russian Federation equalise the standing of all banks included in the system of insurance of deposits.

Federal Law No. 105-FZ of August 20, 2004 on the Amendments to Articles 250 and 251 of Part 2 of the Tax Code of the Russian Federation

The documents is an integral part of the packet of laws aimed at the building of the market of affordable housing. Specifies that amounts of payables written off by the mortgage agent in the form of obligations to the holders of stocks with mortgage coverage are not included in the non-sale incomes of the taxpayer.

Determination of the taxable base does not include the incomes in the form of property, including the monetary resources, and/or proprietary rights obtained by the mortgage agent during his registered activities.

The Federal Law is entered into force from January 1, 2005, however, no sooner than one month after the day of its official publication.

Federal Law No. 104-FZ of August 20, 2004 on the Amendments to Article 4 of the Law of the Russian Federation on the State Duty

The Law is aimed at the creation of conditions to build the market of housing affordable for citizens by reducing the costs of the notary certification of the transactions at the market of the mortgage housing crediting. Reduces significantly the cost of the mortgage credit making it more affordable for citizens.

The amendments reduce the amount of the state duty for obligatory certification of the mortgage contract if the given requirement is specified in the Federal Law. For the cases of certification of the mortgage contract for the dwelling space as a security of the return of the credit (loan) provided for the purchase or construction of the dwelling home, apartment, the state duty amounts to Rbl 200. In this case, the obligatory certification of the mortgage contract for other property, the state duty is fixed in the amount of 0.3% of the cost of the pawned property, however, not more than Rbl 3,000.

Abandons the state duty for the state registration of the mortgage contract and issue of the document of the given registration, as well as for the excerpt from the register. These operations become free for the citizens.

The Federal Law is entered into force one months after the day of its official publication.

Federal Law No. 103-FZ of August 20, 2004 on the Amendments to Article 217 of Part 2 of the Tax Code of the Russian Federation

Provides for the protection of the rights and interests of the invalids. Exempts from the income tax from natural persons amounts paid out by public organisations of invalids for the medical treatment and services for the invalids, as well as the amounts of material aid rendered to invalids by public organisations of invalids.

The Federal Law is entered into force from January 1, 2005.

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