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Monitoring of the Federal Legislation dated 30.09.2004

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 79 of August 11, 2004 "Overview of Practice of Solving Disputes Associated With Application of the Legislation On Obligatory Pension Insurance"

The overview provides recommendations resultant from the judicial practice of solving disputes associated with application of the legislation on obligatory pension insurance.
Thus, it underlines that both legal entities and individual entrepreneurs registered in the combined state register of legal entities or in the combined state register of individual entrepreneurs prior to January 1, 2004, shall, following that date, remain obligated to get registered themselves with a body of the Pension Fund.
Individual entrepreneur who is registered as an insurer and, acting as a separate entity, is paying insurance premiums to the budget of the Pension Fund, providing employment under either a labor contract or civil law contract, shall, within 30 days, get registered with a body of the Pension Fund of Russia also as an insurer making payments to individuals.
The obligation of individual entrepreneurs to pay insurance premiums as a fixed payment is not viewed as linked to the fact of them conducting entrepreneurial activity and deriving incomes. The obligation to pay insurance premiums arises by virtue of the law and is not to be altered due to non-availability of funds (income) with the entrepreneur.
It points out that the law on pension insurance envisages no liability of an organization that may be sued for non-payment of monthly advance payments as insurance premiums towards obligatory pension insurance.

Letter of the Ministry of Taxation of the Russian Federation No. 33-0-09/524 of August 24, 2004 On Application of Cash Machines and Forms of Strict Accountability

In respect of organizations and individual entrepreneurs providing paid lawyer's services, the Ministry of Finance of Russia instituted no receipts whatever of cash received from the population as forms of strict accountability and thus, monetary payments due for those services shall be made either by using cash machines or through credit institutions (as non-cash payments).

Letter of the Department of Tax and Customs-Tariff Policy of the Ministry of Finance of Russia No. 03-04-11/127 of August 9, 2004 On Making Up Commercial Invoices By Structural Subdivisions

When commercial invoices are signed by other persons authorized thereto by order of organization (other order-like document) or by power of attorney on behalf of organization, it is not required to specify the position of those persons in the commercial invoice. However, for purposes of identification of those persons it is recommended that the signature be followed by a family name and initials of signatory of a respective invoice.

Letter of the Department of Tax and Customs-Tariff Policy of the Ministry of Finance of Russia No. 03-06-06-03/1 of August 6, 2004 On Holding Lotteries

Expenses associated with the organization, holding and formation of the prize fund of a lottery held by a company shall be counted as advertisement costs and shall be taxed as advertisement according to generally established procedure.

Decision of the Government of the Russian Federation No. 444 of August 30, 2004 On Subsidizing Payment of Housing and Public Utilities

Subsidies shall be given to tenants of living premises under contracts of social tenancy and tenancy of state-owned and municipal housing to members of housing, housing and construction cooperatives, to owners of living premises and also to citizens residing at hostels classified as part of the housing fund regardless of form of ownership.
The right to receive subsidies may not be granted to citizens residing at living premises under contract of tenancy concluded with the owners of living premises of the private housing fund or contract of sub-tenancy concluded with tenants of living premises of the housing fund regardless of form of ownership.
It lists documents to be submitted by the said citizens to receive subsidies. Decision to give (withhold) subsidy shall be taken within 10 (ten) days. The subsidies shall be provided for a period of six months, however, the state power bodies of the subjects of the Russian Federation shall be free to fix other time periods.
Payment of subsidies shall be made on a monthly basis into to-be-opened personified social accounts, in so doing, account shall be taken of types and amounts of payments charged upon the recipient of subsidies in each specific month. The subsidy to acquire solid fuels (in case of stove heating) shall be paid once every half a year, however, that period may be altered at the level of the subject of the Russian Federation.
The regulatory legal acts of the state power bodies of the subjects of the Russian Federation laying down the procedure and conditions for giving subsidies in their respective territories must not worsen the situation of citizens as compared with that of citizens who are provided with subsidies under this Decision.

Directive of the Central Bank of Russia No. 1489-U of August 13, 2004 On Amending Instructions of the Bank of Russia No. 110-I of January 16, 2004 On Obligatory Banking Norms

It alters the procedure for assessing a norm of sufficiency of the bank's internal funds (equity) (H1), of norms of the bank's momentous and operating liquidity (H2 and H3).
It prescribes that banks shall, on a monthly basis, as on the first day of each month, submit to the territorial agencies of the Bank of Russia not only data on assessing obligatory norms and amounts thereof in accordance with form of accountability 0409135 but also according to form of accountability 0409118 "Data On Major Loans".
It requires that banks are obligated, at the request of the Bank of Russia and (or) its territorial agencies submit data on assessing obligatory norms and amounts thereof on the mid-month date (dates) according to forms of accountability 0409118 "Data On Major Loans" and also form of accountability 0409101 "Turnover bill of accounts in the book-keeping of credit institution" and form of accountability 0409134 "Assessment of internal funds (equity))".
The new wording provides decoding of individual bank accounts to assess obligatory norms.
The Decision shall take effect from October 1, 2004.
Registered with the Ministry of Justice of the Russian Federation in August 27, 2004. Registration No. 5997.

Order of the Ministry of Taxation of the Russian Federation No. CAE-3-27/483 of August 31, 2004 On Approval of Forms Used To Verify Settlements with the Budget and To Keep Taxpayers Informed of the State of Settlements With the Budget and of Methodological Instructions Regarding Filling Them In

It approves forms of statement of verification of settlements of the taxpayer with the budget (form N23 (complete one)), of statement of verification of settlements of the taxpayer with the budget (form N 23-a (short one)), of certificate of the state of settlements of the taxpayer with the budget regarding regional and local taxes (form N 39-1) and methodological instructions on how to fill them in.

Letter of the Department of Tax and Customs-Tariff Policy of the Ministry of Finance of Russia No. 03-05-04/84 of July 2, 2004 On Payment of Single Social Tax and Insurance Premiums Towards Obligatory Pension Insurance By Separate Subdivisions of Organization

In instances when alone-standing subdivision of organization has no separate balance sheet and clearing account, then payment of a single social tax and insurance premiums towards obligatory pension insurance and also submission of reports thereon shall be effected by organization in a centralized manner at the place of its location.

Directive of the Central Bank of Russia No. 1491-U of August 18, 2004 On Supply of Information On Accounts Opened To Federal Agencies With Agencies of The Bank of Russia and Credit Institutions (Their Branches) To Keep Record of Operations With the Funds Derived From Entrepreneurial and Other Income Yielding Activity

It lays down a procedure for supply to agencies of the Bank of Russia of information on accounts opened to federal agencies to keep record of operations with the funds derived from entrepreneurial and other income yielding activity and for submission of that information to the Ministry of Finance of Russia.
The Directive shall become effective upon the expiration of 10 (ten) days following the day of its official publication in the Bulletin of the Bank of Russia and shall be in effect till February 1, 2005.
Registered with the Ministry of Justice of the Russian Federation in September 1, 2004. Registration No. 6000.

Letter of the Department of Indirect Taxes of the Ministry of Taxation of the Russian Federation No. 03-1-08/1484/18 of July 5, 2004 On Taxation of Goods To Be Made Available For Publicity Purposes

The goods that were made available at no charge for publicity purposes shall be an object of taxation with a value added tax.

Letter of the Department of Tax and Customs-Tariff Policy of the Ministry of Finance of Russia No. 03-05-13/11 of June 25, 2004 On Impossibility to Combine Special Regimes of Taxation: Imputed Income Single Tax and Single Agricultural Tax

The Tax Code of the Russian Federation provides for strict restrictions disallowing to switch over to payment of a single agricultural tax, in particular, for organizations switched over to the system of taxation as an imputed income single tax in respect of individual lines of activity and also for organizations having branches and (or) representative offices.
When retail outlets opened by an organization are used to realize only one' s own products and those retail outlets lack any elements of a branch (representative office), then such organization is allowed to switch over to the system of taxation meant for agricultural commodity producers. However, when the said retail outlets also carry out retail trade in purchased goods, then such activity shall be viewed as activity entailing a switch over to payment of a single tax on imputed income. In the given case, the organization shall have no right to switch over to the system of taxation meant for agricultural commodity producers and for that reason, other lines of entrepreneurial activities conducted by the organization not entailing a switch over to payment of an imputed income single tax, shall be subject to a general regime of taxation..

Letter of the Department of Taxation of Profits of the Ministry of Taxation of the Russian Federation No. 02-5-10/13 of March 15, 2004 On the Procedure For Accounting In Assessing Tax On Profits of Leave-Of-Absence Reserves

In its accounting policy organization shall determine a method of making reserves and procedure for assessing an ultimate amount of deductions to the reserve and also a valid criterion to be used to update, on the last day of the accounting period, the amount of balance of the reserve carried over to next taxation period (for instance, percentage from profits or amount per employee, etc.). The absence of such criterion implies violation by the organization of the prescribed procedure for acknowledgement, for purposes of taxation, of the amount of reserves to pay out remuneration on the basis of performance results over a year.

Decision of the Government of the Russian Federation No. 456 of September 3, 2004 On Fixing the Minimum of Subsistence Per Capita and For Key Social - Demographic Groups of the Population As a Whole Across the Russian Federation In the First and Second Quarters of 2004

The amount of per capita minimum of subsistence as a whole across the Russian Federation shall be fixed at 2 293 Rubles in the first quarter of 2004 and 2 363 in the second quarter of 2004. The amount of the minimum of subsistence for the able-bodied population shall total 2 502 Rubles in the first quarter of 2004 and 2 588 Rubles in the second quarter of 2004 , for pensioners - 1 747 Rubles in the first quarter of 2004 and 1 793 Rubles in the second quarter of 2004 , for children - 2 259 Rubles in the first quarter of 2004 and 2 313 Rubles in the second quarter of 2004.

Decision of the Government of the Russian Federation No. 454 of September 3, 2004 On Banning the Cultivation in the Territory of the Russian Federation of Plants Containing Narcotic Substances

It forbids to cultivate in the territory of the Russian Federation plants containing narcotic substances such as ephedra (plant of Ephedra L type), meskalin containing cactus (plant of Lophophora williamsii type).
It also gives dimensions of the plants containing narcotic substances whose cultivation is banned, for purposes of Article 231 of the Criminal Code of the Russian Federation ("Illegal Cultivation of Plants Containing Narcotic Substances Whose Cultivation Is Banned").
The Decision shall take effect from the day of its official publication.

Decision of the Government of the Russian Federation No. 453 of September 3, 2004 On Approval of Regulations On the Use of Narcotic Drugs and Psychotropic Substances In Veterinary

It spells out the procedure and conditions for using in veterinary of narcotic drugs and psychotropic substances put on the list of narcotic drugs and psychotropic substances used in veterinary that was approved by the Ministry of Heath and Social Development of Russia and the Ministry of Agriculture of Russia.
The use of the said drugs and substances in veterinary shall be effected by legal persons provided they have a license to conduct the activity associated with the turnover of narcotic drugs and psychotropic substances put on lists Two and Three in accordance with the Federal Law On Narcotic Drugs and Psychotropic Substances.
The packaging, pouring out, re-packing and replacement of marking on packs of narcotic drugs and psychotropic substances shall be disallowed.
The quantity of narcotic drugs and psychotropic substances that have been used up shall be recorded in a special log-book of registration of operations that shall be numbered, laced up, sealed and bear the signature of the head of the legal person.
Legal persons shall be obligated to take monthly inventory and make up a balance of narcotic drugs and psychotropic substances available at their disposal.

Decision of the Government of the Russian Federation No. 449 of September 2, 2004 On Classification of Products As Products of Primary Processing Made From Agricultural Feedstock of One's Own Production and (or) From Bred Fish

The products of primary processing made from agricultural feedstock of one's own production and (or) from bred fish shall include products of plant-growing, animal husbandry and fish breeding that underwent technological operations of processing to preserve their quality and ensure durable storage, used as raw material for further (industrial) processing of products or realized without further (industrial) processing of products or realized without further industrial processing to the consumers. It gives a list of such products.
The Decision shall apply to law relations regarding collection of the single agricultural tax that arose beginning from January 1, 2004.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 84 of August 13, 2004 On Some Issues Regarding Application By the Arbitration Courts of Article 61 of the Civil Code of the Russian Federation

It explains individual issues encountered in consideration by arbitration courts of cases on the liquidation of legal entities for grounds specified in Article 61 of the Civil Code.
Thus, cases concerning disputes over liquidation of non-profit organizations, including of public associations and organizations, political parties, public funds, religious associations and others not pursuing as the main goal of their activities, the derivation of profits, shall not be subject to examination by arbitration courts.
In considering applications for liquidation of legal entities for reasons of them conducting activities with repeated violation of the law, other legal acts, it is required to investigate the nature of the violations, duration of same and activity of the legal entity following commission of those violations. The legal entity may not be liquidated when violations committed by it are of minor significance or the harmful consequences of same have been eliminated.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 83 of August 13, 2004 On Some Issues Associated with the Application of Part 3 of Article 199 of the Arbitration Procedure Code of the Russian Federation

Cases for appealing non-statutory legal acts affecting the rights and legitimate interests of persons in the sphere of entrepreneurial and other economic activities shall be examined by the arbitration court according to the general rules of action proceedings with due regard for the specific features specified under Chapter 24 of the Arbitration Procedure Code.
The courts shall not be allowed to suspend the effect of acts, decisions of governmental and other supervising agencies when there are grounds to assume that the suspension may upset the balance of interests of the applicant and the interests of third persons, the public interests and also may entail the loss of a possibility to implement the act or decision being challenged upon refusal to satisfy the claims of the applicant regarding the substance of the dispute.
The appeal of decisions of the Bank of Russia to appoint temporary administration shall not suspend the activities of the temporary administration, at least till the rendering of a judicial act on the substance of the dispute. Likewise, the appeal of decision of the Bank of Russia to revoke a license from a credit institution shall not suspend the effect of the said decision of the Bank of Russia.

Decision of the Government of the Russian Federation No. 451 of September 3, 2004 On the Rate of the Import Customs Duty For "Homogenized" or "Reconditioned" Tobacco

As from September 11, 2004 the rate of the import customs duty for "homogenized" or "reconditioned" tobacco (code 2403 91 0000 under Commodity Classification of Foreign Economic Activity of the Russian Federation) fixed at 10 per cent of the customs value shall be applied on a permanent basis.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 81 of August 13, 2004

It offers an overview of practice of application by arbitration courts of the Code of Merchant Shipping of the Russian Federation. It spells out that the sea port administration may not answer for the losses inflicted as a result of non-provision for safe mooring of the vessel, unless the applicant has proved the presence of a link of cause and effect between those losses and inaction of the administration.
The relationships of the parties arising out of the contract of towing, in the absence of an agreement between the parties on the law to be applied shall be regulated by the law of the state which is the principal site of activity of the party that is the owner of the towing vessel.
The arrest of a sea vessel, that is any detention of the vessel or restriction on its movement while it is located within the limits of jurisdiction of the Russian Federation, may be carried out by the court in the recourse to enforcement or preliminary enforcement measures only under maritime claim the availability of which must be justified by the person applying for arrest of the vessel.

Letter of The Department of Tax and Customs-Tariff Policy of the Ministry of Finance of Russia No. 03-02-05/5/9 of June 17, 2004 On Accounting of Costs In Selling A Share in the Charter Capital of Limited Liability Company

The costs in selling by a participant in the limited liability company a share of the stock capital to any third persons may, for purposes of taxation, be only the costs involved in handling the transaction ( costs of making out documents, etc.).

Letter of The Department of Indirect Taxes of the Ministry of Taxation of the Russian Federation No. 03-1-08/819/16 of March 24, 2004 On the Procedure For Determining Taxable Base For the Value Added Tax

When determining a taxable base for purposes of assessing an amount of value added tax on carried out construction and erection work, for internal purposes, the value of the contract work presented to the customer by contractors' organizations shall be disregarded.

Decision of the Government of the Russian Federation No. 455 of September 3, 2004 On Approval of Regulations On Re-Classification of Forest Lands As Non-Forest Lands To Be Used For Purposes Not Connected With Forest Management and Forest Fund Utilization

It lays down the rules of re-classification of forest lands as non-forest lands to be used for purposes not connected with forest management and forest fund utilization.

The re-classification shall be effected exclusively for purposes of geological-prospecting work and also with a view to carry out geological survey, prospecting and extraction of mineral resources, civil engineering and other work and also construction (re-construction) and operation of electric power lines, communication lines, pipelines and other similar projects.

The re-classification shall be allowed only with the availability of a positive expert opinion of the state environmental commission of experts and shall be implemented in accordance with materials on forest management and also materials specifying forest management data.

Persons in whose interests the re-classification is undertaken shall compensate for the losses of forestry and losses of forest users associated with such re-classification.

The Decision shall take effect from November 1, 2004.

Decision of the Government of the Russian Federation No. 452 of September 3, 2004 On the List of Town- and Village-Forming Russian Fishery Organizations Entitled To Reduced Rates of a Fee Due For Using the Facilities of Water Biological Resources

It lists town- and village-forming Russian fishery organizations that have been given the right to apply reduced rates of a fee charged for using the facilities of water biological resources.

The Decision shall come into force from the day of its official publication and shall apply to law relations that have arisen since January 1, 2004.

Decision of the Government of the Russian Federation No. 450 of September 3, 2004 On Approval of the Rates of Export Customs Duties On the Goods Taken From the Territory of the Russian Federation Outside the Member-States of the Customs Union Agreement

It fixes a list of individual types of goods (sea products, ore, wood, etc.) that shall be taken duty-free from the territory of the Russian Federation.

The Decision shall take effect upon the expiration of one month from the day of its official publication.

Directive of the Central Bank of Russia No. 1486-U of August 9, 2004 On the Qualifying Requirements To Special Officials Responsible For Compliance With the Rules of Internal Control With the View To Prevent Legalization (Laundering) of Criminally Derived Incomes and Funding of Terrorism and Programs of Exercise of Such Control At Credit Institutions

The said persons shall include a senior official charged with preventing legalization (laundering) of criminally derived incomes and funding of terrorism and also employees of a respective structural subdivision.

The senior official shall have a degree in law or economics and one year experience, as a minimum, in managing a division or other subdivision of the credit institution associated with handling of banking operations, and in the absence of the said degree - experience of work of no less than two years in the sphere of prevention of legalization (laundering) of criminally derived incomes and funding of terrorism or experience of no less than two years in managing a subdivision of the credit institution associated with handling of banking operations.

The employees of structural subdivision must have higher education and experience of work at subdivisions of the credit institution associated with handling of banking operations of no less than six months and in the absence of higher education - experience of work in the sphere of prevention of legalization (laundering) of criminally derived incomes and funding of terrorism of no less than one year or experience of work at subdivision of the credit institution associated with handling of banking operations of no less than one year.

It lists cases when the said persons may be considered as falling short of the qualifying requirements.

The Directive shall take effect upon the expiration of 10 (ten) days following the day of its official publication in the Bulletin of the Bank of Russia.

Registered with the Ministry of Justice of the Russian Federation in September 3, 2004. Registration No. 6003.

Letter of the Ministry of Finance of Russia No. 03-03-05/1/70 of July 9, 2004 On Application of the Easy System Of Taxation

When the taxpayer lacks a permission to discharge, emit pollutants or to dispose wastes, the pay due for an adverse impact upon the environment may not be treated as expenses for purposes of Chapter 26.2 of the Tax Code of the Russian Federation "Easy System of Taxation".

Letter of the Ministry of Taxation of the Russian Federation No. 05-0-09/20@ of July 5, 2004 On the Offset of Excessively Paid Amounts of Insurance Premiums Towards Obligatory Pension Insurance

The offset of excessive payment of insurance premiums towards the funding of either insured (codes 1010610, 1010611) or accumulated (codes 1010620, 1010621) portion of the earned pension as payment of the arrears in insurance premiums under either of the said codes of the budgetary classification of revenues of the budgets of the Russian Federation may not be effected by taxation bodies by manner stipulated under Article 78 of the Tax Code of the Russian Federation "Offsetting or refund of excessively paid amounts of tax, fee and penalty".

Letter of the Ministry of Taxation of the Russian Federation No. 22-1-14/705 of April 16, 2004 On the Easy System of Taxation

When the buyer is settling accounts with the seller, applying an easy system of taxation, with a promissory note of a third person (or with assignment of the right of claim), then as soon as the seller receives a promissory note (is assigned the right of claim), the debt receivable of the buyer shall be cancelled and the seller must determine, in the given case, for purposes of assessing the single tax, its receipts from realization of goods (work, services).

Upon realization or presentation to the bank for purposes of cancellation of promissory notes of third persons that have been received by the seller (upon realization of the rights of claim for the debt), the funds thus received shall be accounted for as part of receipts as they are given to the seller applying the easy system of taxation.

In so doing, considering a closed list of expenditures provided under Article 346.16 of the Tax Code of the Russian Federation, the expenditures of promissory notes (involved in acquisition of the rights of claim for the debt) shall be disregarded when the single tax is assessed by organizations applying the easy system of taxation.

Decision of the Government of the Russian Federation No. 460 of September 6, 2004 On Non-Application of the Rate of the Export Customs Duty In Relation To Asbestos

The rate of the export customs duty of 3 (three) per cent of the customs value approved by Decision of the Government of the Russian Federation No. 1358 of December 8, 1999 shall not be applied in relation to asbestos (code under Trade Classification of Foreign Economic Activity - 2524 00).

The Decision shall take effect upon the expiration of one month from the day of its official publication.

Directive of the Central Bank of Russia No. 1490-U of August 17, 2004 On Amending Regulations of the Bank of Russia No. 207-P of December 20, 2002 On the Procedure For Submission by Credit Institutions To the Authorized Body of Data Specified Under the Federal Law On Prevention of Legalization (Laundering) of Criminally Derived Incomes and Funding of Terrorism

It requires that credit institutions notify its respective branches that do not present their own reports as electronic messages, of its decisions not to supply to the authorized body data on operations in relation to which suspicions have arisen that they are carried out for purposes of legalization (laundering) of criminally derived incomes or funding of terrorism and also advise them of acceptance (non-acceptance) by the authorized body of data on said operations. The credit institution shall on its own specify the procedure for submission of notification to its branch and a form of such notification. The notification thus received shall be kept with the branch of the credit institution for a period of not less than five years since its receipt.

The reference book of the types of operations the data on which are to be submitted to the authorized body shall be supplemented with the following operations: the granting by legal entities that are not credit institutions of interest-free loans to individuals and (or) to other legal entities and receipt of such loans and also transactions with immovable property.

The Directive shall come into force upon the expiration of 10 (ten) days after its official publication in the Bulletin of the Bank of Russia.

Registered with the Ministry of Justice of the Russian Federation in September 3, 2004. Registration No. 6004.

Letter of the Ministry of Taxation of the Russian Federation No. 33-0-13/526 On Application of Cash Machines

In case of exclusion from the State register of earlier used models of control-cash equipment, further operation of same shall be carried out until the expiration of a standard period of its depreciation.

Letter of the Department of Tax and Customs-Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-02-05/2/32 of June 9, 2004 On Determination of Expenses On Acquisition of Copyrights

When the terms of the contract envisage receipt of incomes within more than one accounting period and provide for no staged delivery of goods (work, services), the expenses shall be distributed by the taxpayer on its own with due regard for the principle of uniformity of acknowledgement of incomes and expenses. The expenses on acquisition of the said rights shall be assessed as part of the costs reducing the taxation base of the tax on profits.

Order of the Ministry of Taxation of the Russian Federation No. CAE-3-21/438@ of July 23, 2004 On Approval of the List of Documents Used As the Basis For Offset or Refund of Amounts of Tax Charged For Using Objects of the Fauna Under Non-Realized Licenses (Permits) To Use Objects of the Fauna

The list includes an application of the payer for offset or refund of the amount of tax charged for using objects of the fauna and also updated data on the given license (permit) to use the said objects, on amounts of tax charged for using such objects that shall be paid and on amounts of tax that has actually been paid (made up in respect of non-realized license (permit) to use objects of the fauna).

Registered with the Ministry of Justice of the Russian Federation in September 7, 2004 . Registration No. 6011.

Decision of the Federal Customs Service No. 2-p of August 11, 2004 On Amending Decision of the State Customs Committee of Russia of Russia No. 1091-p of November 21, 2001

It amends individual Items of Collection 1 of decisions and clarifications on the classification of individual commodities in accordance with the Commodity Classification of Foreign Economic Activity of the Russian Federation. Specifically, it amends the definition of cigarillos that now shall also include smoking items the net mass of a single item of which, without basic packing, filter and/or holder (if any), is or less than 3 (three) grams.

It also supplements the collection with items such as "refrigerators and freezers under commodity item 8418", "manufactured mono-crystal corundum", " separating belt" and "dump-trucks classified under sub-item 8704 10".

Registered with the Ministry of Justice of the Russian Federation in September 7, 2004 . Registration No. 6009.

Order of the Ministry of Justice of the Russian Federation No. 142 of August 27, 2004 On Amending Order of the Ministry of Justice of the Russian Federation No. 136 of May 4, 2001

It amends the norms of nourishment for persons convicted to imprisonment and also for persons kept at pre-trial detention centers of the criminal and penal system of the Ministry of Justice of the Russian Federation.

Registered with the Ministry of Justice of the Russian Federation in September 7, 2004, Registration No. 6007.

Directive of the Central Bank of Russia No. 1493-U of August 25, 2004 On Amending Directive of the Bank of Russia No. 1274-U of April 24, 2003 On Peculiarities of Application of Forms of Settlement Records In Making Payments By Electronic Transfers Through the Settlement Network of the Bank of Russia

It increases the maximum length of a margin within the symbols of margin 104 of the settlement document used when making settlements by electronic transfers through the settlement network of the Bank of Russia.

The Directive shall take effect from January 1, 2005.

Registered with the Ministry of Justice of the Russian Federation in September 7, 2004, Registration No. 6006.

Regulations On the Central Bank of Russia No. 262-P of August 19, 2004 On Identification By Credit Institutions of Customers and Beneficiaries For Purposes of Prevention of the Legalization (Laundering) of Criminally Derived Incomes and the Funding of Terrorism

It establishes an obligation of credit institutions to identify customers and beneficiaries (persons for whose benefit the customers are acting) in carrying out bank operations and other transactions in order to prevent the legalization (laundering) of criminally derived incomes and the funding of terrorism. The credit institution must have a program of identification of the customers and beneficiaries prepared and approved.

To avoid the duplication of functions, credit institutions shall be given the right not to identify beneficiaries in individual cases. Thus, when the customer of credit institution is an organization that is obligated under the Federal law On Prevention of the Legalization (Laundering) of Criminally Derived Incomes and the Funding of Terrorism to identify persons using their respective services (for instance, insurance organizations, professional players in the securities market, brokers in making transactions of purchase and sale of real estate, etc.), the credit institution shall have the right not to identify the beneficiary. The identification shall likewise not be required in respect of state power bodies of the Russian Federation and state power bodies of the subjects of the Russian Federation.

In individual cases it provides for a summary procedure for identification of individuals (for instance, on the basis of the driving license).

The summary procedure shall be applied only in respect of natural persons and individual operations (exchange of currency, transfer of monies without opening a bank account, etc.). Notably, the operation shall not be subject to obligatory control when it is so provided under the Federal law On Prevention of the Legalization (Laundering) of Criminally Derived Incomes and the Funding of Terrorism and also when the family name, first name and (unless otherwise is required under the law or national custom) the patronymic and other data on individual available with the credit institution do not fully coincide with the information contained in the List of extremists.

It establishes that in case of operations handled by an individual associated with payment for housing and public utilities, services of communication and with paying to the budgets of any level, for the amount inferior to 600 000 Rubles or an equivalent amount in foreign currency, identification of natural persons shall not be required.

Credit institutions shall be obligated to provide for compliance with the said requirements in respect of the customers using their services, including the requirements to identify beneficiaries, within one year from the effective date of these Regulations.

The Regulations shall come into effect upon the expiration of 10 (ten) days after its official publication in the Bulletin of the Bank of Russia.

Registered with the Ministry of Justice of the Russian Federation in September 6, 2004. Registration No. 6005.

Letter of the Ministry of Taxation of the Russian Federation No. 24-3-03/571 of August 17, 2004 On Order of the Ministry of Taxation of the Russian Federation No. CAE-3-24/441@ of July 27, 2004 On Approval of the Forms of Documents Containing Data On Bank Accounts of Legal Entities and Individual Entrepreneurs

Information of the bank to the taxation body of the opening (closure) of bank accounts and notifications of the bank regarding alteration of numbers of the bank customers' accounts to be formulated by the banks on their own in accordance with the range of numbers given to them and after the forms approved by Order of the Ministry of Taxation of the Russian Federation No. BG-3-24/179@ of March 4, 2004 shall be accepted by the taxation bodies until September 20, 2004 inclusive.

The forms of the said documents given to the banks by the taxation bodies before August 23, 2004 shall be in use until they are completely used up.

Decision of the Government of the Russian Federation No. 471 of September 10, 2004 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Presses for Making Woodfibre Board

Refines individual headings and subheadings of the Foreign-Trade Commodity Nomenclature pertaining to presses. In particular, the Foreign-Trade Commodity Nomenclature is extended to include the subheading "Presses for Making Medium-Density Woodfibre Board (MDF) with Output Capacity of 50 Square Meters of Finished Product per Hour, Continuous Process". The given commodity is imported duty free (earlier, all presses included in subheading 8479 30 100 0 were subject to the import rate in the amount of 5% of the customs cost).

Decision of the Government of the Russian Federation No. 463 of September 9, 2004 on the Rates of the Import Customs Duties for Individual Types of Furniture

The rates of the import customs duties for furniture of wood for bed-rooms (Foreign-Trade Commodity Nomenclature codes 9403 50 000 1, 9403 50 000 9), furniture of wood for dining-rooms and living-rooms (Foreign-Trade Commodity Nomenclature codes 9403 60 100 1, 9403 60 100 9), other furniture of wood (Foreign-Trade Commodity Nomenclature codes 9403 60 900 1, 9403 60 900 9 and 9403 90 300 0) endorsed by the Decision of the Government of the Russian Federation No. 707 of November 24, 2003 must be applied from September 29, 2004 on the permanent basis. Earlier, the mentioned rates were endorsed for 9 months.

Letter of the Ministry of Taxation of the Russian Federation No. 04-5-03/207 of July 12, 2004 on the Standard Tax Exemptions

If the taxpayer having enjoyed standard tax exemptions during the year with the tax agent submits a tax declaration to the tax body pertaining to any other tax exemptions (property, social etc.), there is not need to confirm anew the right for the standard tax exemptions. It is enough to attach to the declaration the certificate drawn up according to Form 2-NDFL from the tax agent having granted standard tax exemptions. However, in cases of the cameral check of the tax declaration, the tax body may demand from the mentioned taxpayer the documents confirming the correctness of calculation and timely payment of taxes including the documents confirming the right for the standard tax exemptions.

Letter of the Ministry of Finance of the Russian Federation No. 03-03-05/1/70 of July 9, 2004 on the Application of the Simplified System of Taxation

If the taxpayer does not have the permission for the disposal of pollutants, placing of waste, the payment for the negative impact on the environment may not be included in the expenses specified in Chapter 26.2 of the Tax Code of the Russian Federation "Simplified System of Taxation".

Letter of the Ministry of Taxation of the Russian Federation No. 03-2-06/1/1420/22@ of June 29, 2004 on the Value Added Tax

Lessor services providing earlier purchased property being the object of leasing to the lessee at cost and on the terms defined in the leasing contract for temporary possession and for use with or without the transfer of the proprietary rights for the mentioned object of leasing are recognised as object of taxation for the value added tax.

Decision of the Government of the Russian Federation No. 475 of September 10, 2004 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Stomic-Use Devices

Extends the Foreign-Trade Commodity Nomenclature of the Russian Federation to include an extended list of subheadings pertaining to stomic-use devices. According to the amendments, the given commodities are imported duty free. The rates are endorsed for 9 months.

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

Decision of the Government of the Russian Federation No. 474 of September 10, 2004 on the Endorsement of the Rates of Export Customs Duties for Potassium Chloride and Paper Pulp

Specifies that potassium chloride (Foreign-Trade Commodity Nomenclature code 3104 20) is exported duty free (earlier, 5% of the customs cost). The rate of the export customs duty for wood pulp, soda or sulphate, other than dissolving grades, semi-bleached or bleached, non-coniferous is fixed in the amount of 5% of the customs cost (earlier, 5% of the customs cost however, not less than EUR 15 per ton).

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

Decision of the Government of the Russian Federation No. 473 of September 10, 2004 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Dried Fruits and Margarine Products

Differentiates the rates of the import customs duties for fresh and dried dates, pineapples, guavas, mangoes and mangosteens: 10% for the mentioned dried fruits and 5% of the customs cost for the fresh ones.

Introduces the import customs duties for oils and grease of animal origin and fractions thereof, in primary package with net weight of 1 kg or less, opal wax in the amount of 15% of the customs cost, however, not less than EUR 0.12 per kg. The import rates in the amount of 10% of the customs cost are introduced for some fruits containing alcohol additives with a certain sugar content, as well as mixtures of tropical fruits. Earlier, the mentioned commodities were imported duty free.

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

Decision of the Government of the Russian Federation No. 472 of September 10, 2004 on the Rate of the Import Customs Duty for Individual Types of Sugar-Containing Commodities

The rate of the import customs duty for individual types of sugar-containing commodities (Foreign-Trade Commodity Nomenclature codes 1702 20 900 0, 1702 90 600 0, 1702 90 710 0, 1702 90 750 0, 1702 90 790 0, 1702 90 990 0, 1806 10 200 0, 1806 10 300 0, 1806 10 900 0, 1806 20 950 0, 2106 90 590 0) endorsed by the Decision of the Government of the Russian Federation No. 686 of November 13, 2003 in the amount of EUR 0.23 per kg must be applied from September 18, 2004 on the permanent basis. Earlier, the mentioned rates were introduced for 9 months.

Decision of the Government of the Russian Federation No. 470 of September 10, 2004 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Some Types of Technological Equipment for the Light and Textile Industries

Differentiates the rates of the import customs duties for individual types of technological equipment for the light and textile industries. A number of the listed commodities is imported duty free (earlier, 5% of the customs cost). The rates are introduced for 9 months.

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

Decision of the Government of the Russian Federation No. 469 of September 10, 2004 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Some Types of the Digital Audio and Video Equipment

The Foreign-Trade Commodity Nomenclature of the Russian Federation is extended to include new subheadings for individual types of the digital audio and video equipment, and the rate of the import customs duty is introduced in the amount of 10% of the customs cost. For the subheading encoded as 8528 12 200 9 of the Foreign-Trade Commodity Nomenclature, the import rate is introduced in the amount of 20% of the customs cost, however, not less than EUR 51 a piece. The rates are introduced for 9 months.

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

Order of the Ministry of Finance of the Russian Federation No. 73n of August 27, 2004 on the Amendment 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 Operations in Execution of the Expenses of the Federal Budget Endorsed by the Order of the Ministry of Finance of the Russian Federation No. 142n of December 31, 2002

The amendments refine the procedure of opening of the personal account in the federal treasury body to the chief administrator of resources when a client (administrator, recipient, other recipient of resources) is handed over to him from another chief administrator of resources.

Registered in the Ministry of Justice of the Russian Federation on September 13, 2004. Reg. No. 6017.

Decree of the President of the Russian Federation No. 1168 of September 13, 2004 on the Ministry of Regional Development of the Russian Federation

Forms the Ministry of Regional Development of the Russian Federation to be supervised by the Government of the Russian Federation.

The Decree is entered into force from the day of its signing.

Decree of the President of the Russian Federation No. 1167 of September 13, 2004 on the Urgent Measures to Improve the Efficiency of Combating of Terrorism

The bodies of executive power are ordered to work out a new system of interaction of the forces and means of regulation of the situation on the territory of the North-Caucasian region, as well as create a system of prevention and elimination of crises on the territory of the Russian Federation. Adequate measures must be envisaged to prevent terrorism in any form (use or danger of use of explosive devices, radio active, chemical, biological, toxic, poisonous substances, capture of hostages and other forms), technological disasters, localisation of their consequences, as well as to early warn the population of the crises or danger of such situations. A complex of measures must be worked out to prevent terrorist occurrences on the objects of transport, power supplies and communication, in the foci of concentration of population, in educational and medical institutions.

Control must be enforced over the issue of visas by diplomatic representations and consular institutions of the Russian Federation abroad, as well as of regulation of the border crossing by the citizens of the countries where there are agreements on visa-free entry.

The Decree is entered into force from the day of its signing.

Decision of the Government of the Russian Federation No. 478 of September 14, 2004 on the Endorsement of the Rate of the Export Customs Duty for Raw Oil and Raw Oil Products from Bituminous Materials Exported from the Territory of the Russian Federation outside the Member-States of the Customs Union Agreements

Increases the rate of the export customs duty for raw oil and raw oil products from bituminous materials (Foreign-Trade Commodity Nomenclature code 2709 00) from USD 69.9 to USD 87.9 per ton.

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

Decision of the Government of the Russian Federation No. 477 of September 10, 2004 on the Amendments to Some of the Acts of the Government of the Russian Federation on the State Technical Registration and Technical Inventory Taking of Objects of City-Planning Activities

Specifies that the Ministry of Economic Development of Russia shall work out the fundamentals of the federal policy and legal regulation of the state technical registration and technical inventory taking of objects of city-planning activities. The Ministry of Economic Development of Russia (earlier, the State Construction Committee of Russia) shall specify the form of the technical certificate for the objects of registration and the composition of information included into it. The state technical registration of objects of city-planning activities is vested in the Federal Agency of the Cadastre of Objects of Immovable Property and its territorial bodies.

Before November 1, 2004, technical inventory taking of the objects of city-planning activities is vested in the state and municipal unitary enterprises and/or state and municipal institutions, and after this date, in the organisations (bodies) accredited by the Federal Agency of the Cadastre of Objects of Immovable Property according to the procedure specified by the Ministry of Economic Development of Russia.

Order of the Ministry of Economic Development of the Russian Federation No. 217 of August 2, 2004 on the Procedure of Postponing by the Authorised Body in Cases of Bankruptcy and Bankruptcy Proceedings of Submission of Application to the Arbitration Court to Recognise the Debtor Bankrupt

At the decision of the mentioned authorised body, submission of the application to the arbitration court to recognise the debtor bankrupt may be postponed for up to two months. The Order lists the cases when such decision may be taken, in particular, if there are facts showing opportunities of restoring of the debtor solvency within two months.

A repeated taking of the decision is not permitted.

Registered in the Ministry of Justice of the Russian Federation on September 13, 2004. Reg. No. 6020.

Information Letter of the Central Bank of Russia No. 29 of August 31, 2004 "Issues of Application of the Instruction of the Bank of Russia No. 113-I of April 28, 2004 on the Procedure of Opening, Closing, Organisation of Work of Exchange Offices and Procedure of Carrying out by the Authorised Banks of Individual Types of Bank Operations and Other Transactions with Foreign Currencies in Cash and the Currency of the Russian Federation, Cheques (Including the Traveller's Cheques) in Foreign Currencies Involving Natural Persons (Hereinafter, Instruction No. 113-I)"

Defines the particulars of registration of information on the carried out operations with foreign currencies in cash and cheques on information boards of banks, their branches, internal structural divisions, as well as the particulars of building and keeping of the Register of Operations with Foreign Currencies in Cash and Cheques.

Explains that an authorised bank may teach independently cash workers the methods of determination of the signs of authenticity of the currency notes of foreign states (group of states) and cheques, as well as the solvency and authenticity of the notes and coins of the Bank of Russia and issue the document of passing of such training or arrange the training of cash workers in the specialised organisations (educational institutions).

Emphasises that re-registration of the exchange offices operating after June 18, 2004 on the basis of the certificates of registration issued by the territorial institution of the Bank of Russia according to the earlier available procedure is not necessary.

Provides criteria of exchange of the damaged monetary notes in foreign currencies.

Order of the Ministry of Economic Development of the Russian Federation No. 219 of August 3, 2004 on the Procedure of Voting of the Authorised Body in Cases of Bankruptcy and in Bankruptcy Proceedings When Participating in the Meetings of Creditors

Lists the cases and circumstances when the authorised body in cases of bankruptcy and bankruptcy proceedings has to vote when participating in the meetings of creditors considering the issue of choice of the bankruptcy proceedings.

Individual issues examined at the meeting of creditors pertaining to strategic enterprises and organisations may be put forward at the decision of the authorised body for consideration of the bodies of coordination formed under the auspices of the authorised body.

Registered in the Ministry of Justice of the Russian Federation on September 13, 2004. Reg. No. 6019.

Direction of the Central Bank of Russia No. 1494-U of August 25, 2004 on the Amendments to the Direction of the Bank of Russia No. 1376-U of January 16, 2004 on the List, Forms and Procedure of Drawing up and Submission of the Forms of Reports of Credit Organisations to the Central Bank of the Russian Federation

The amendments introduce four new forms: 0409255 "Information of Credit Organisations on the Beginning (Termination) of Issue and /or Acquiring of Pay Cards" (on an irregular basis), 0409664 "Report of Currency Operations Carried out on the Client Bank Accounts in the Authorised Banks" (monthly), 0409665 "Report of Currency Operations Carried out While Drawing up the Transaction Certificate" (monthly), 0409667 "Report of the Transfer and Return of Amounts of Reservation" (monthly) and their filling rules.

The new wording is provided for the forms of reports: 0409601 "Report of Flow of the Foreign Currencies in Cash and Payment Documents in Foreign Currencies" (monthly) and 0409652 "Report of Flow of Resources in Foreign Currencies on the Transit Currency Accounts of Residents" (daily).

Invalidates five forms of reports: 0409606 "Report of Operations under Import Contracts", 0409618 "Report of the Executing Bank of the Flow of Resources on the Special Transit Currency Accounts of Residents", 0409658 "Report of Operations under Export Contracts", 0409661 "Report of Operations on the Bank Accounts of Non-Residents in the Currency of the Russian Federation" and 0409663 "Report of Currency Operations under Credit (Loan) Contracts between Residents and Non-Residents", as well as their filling procedures.

Territorial institutions of the Bank of Russia may demand from the credit organisation submission of the report drawn up according to Form 0409134 "Estimate of Own Resources (Capital)" for intramonthly dates.

The Direction is entered into force from October 1, 2004 with exceptions.

Registered in the Ministry of Justice of the Russian Federation on September 13, 2004. Reg. No. 6018.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 83 of August 16, 2004 on the Endorsement of the Lists of Adverse and/or Hazardous Industrial Factors and Works Requiring Preliminary and Periodic Medical Examinations and the Procedures of Carrying out of These Examinations

Defines the procedure of carrying out of preliminary and periodic medical examinations of employees engaged in hazardous works and in works involving adverse and/or hazardous industrial factors.

Preliminary medical examinations, when admitting to work, are carried out to determine employee (person under examination) health compliance with the ordered work.

The frequency of the periodic medical examinations is determined by the territorial bodies of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being together with the employer proceeding from the specific sanitary-and-hygienic and epidemiological situation, but must be carried out at least once in two years.

Employees engaged in the mentioned works for five or more years shall undergo the periodic medical examinations in the centres of occupational pathology and in other medical organisations licensed to carry out expert evaluation of occupational fitness and disease connection with occupation once in five years.

Registered in the Ministry of Justice of the Russian Federation on September 10, 2004. Reg. No. 6015.

Order of the Ministry of Finance of the Russian Federation No. 66n of August 9, 2004 on the Introduction of the Forms and Time Limits of Submission of Reports on the Lotteries and the Methods of Arraigning of Lotteries

Endorses the forms and time limits of submission of reports on the lotteries, as well as the form of the excerpt from the State Register of All-Russia Lotteries.

Specifies the procedure of arranging of a non-state lottery on the territory of the Russian Federation including the issue of permissions to arrange a lottery, entry in the State Register of All-Russia Lotteries of information of the permissions to arrange all-Russia lotteries issued by the Federal Tax Service, checking of compliance of lotteries with their terms and legislation of the Russian Federation, suspension and revocation of the permissions to arrange a lottery.

Also defines the rules of arranging of an incentive lottery.

Registered in the Ministry of Justice of the Russian Federation on September 10, 2004. Reg. No. 6014.

Decision of the Social Insurance Fund of the Russian Federation No. 74 of September 3, 2004 on the Invalidation of the Decision of the Social Insurance Fund of the Russian Federation No. 28 of March 19, 2002 on the Procedure of Organisation of Work to Grant Respites and Extension Schedules for the Advance Payment of the Uniform Social Tax Pertaining to the Amount Transferred to the Social Insurance Fund of the Russian Federation

The mentioned Decision is invalidated from August 1, 2004, since the sphere of reference of the Social Insurance Fund of Russia now does not include the changing of the time limit of payment of the uniform social tax pertaining to the amount transferred to the Fund. The changes are stipulated by the entry into force from August 1, 2004 of the Federal Law No. 58-FZ of June 29, 2004 on the amendments to some of the legislative acts of the Russian Federation pertaining to measures to improve state management.

Registered in the Ministry of Justice of the Russian Federation on September 15, 2004. Reg. No. 6027.

Direction of the Central Bank of Russia, Ministry of Economic Development of Russia No. 1495-U, 15702-GG/D12 of September 10, 2004 on the Revocation of the Letter of the Bank of Russia and the State Customs Committee of Russia No. 266-T and No. 01-23/20506 of October 1, 1998 on the Additional Measures to Enhance Control over the Repatriation of the Currency Receipts from the Export of Commodities

The revoked document introduced additional measures of enhancing of control over the repatriation of the currency receipts from the export of natural gas, raw oil, oil products, ferrous, non-ferrous and rear-earth metals and timber.

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. 106-T of September 2004 on the Estimate of the Normative of the Maximum Risk per Borrower or Group of Related Borrowers (N6)

As related borrowers in the estimate of the normative of the maximum risk per borrower or group of related borrowers (N6) may act legal entities and natural persons interconnected economically in such a way that an impairment of the financial standing of one of the them implies or makes possible an impairment of the financial standing of another borrower (other borrowers), which may result in a failure to execute (improper execution) by him (them) of the obligations to the bank under its credit claims.

If the borrowers are legal entities, the conclusion qualifying them as related borrowers may be made on the basis of comparison of the amount of obligations under a guarantee granted by one borrower to secure the obligations of the principal (another borrower) to the bank and/or the amount of obligations of one borrower of the bank to another borrower with the amount of net assets of the guarantor, borrower possessing obligations to another borrower. If the total amount of the mentioned obligations of the borrower makes 10% of his net assets and more, they may be qualified as related borrowers.

Decision of the Government of the Russian Federation No. 479 of September 17, 2004 on the Endorsement of the Rate of the Import Customs Duty for Malt

The rate of the import customs duty for malt (Foreign-Trade Commodity Nomenclature code 1107) is fixed in the amount of 10% of the customs cost, however, not less than EUR 0.022 per kg (earlier, 10% of the customs cost).

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

Direction of the Central Bank of Russia No. 1496-U of August 30, 2004 on the Amendments to the Regulation of the Bank of Russia No. 236-P of August 4, 2003 on the Procedure of Granting Credits Secured with Securities Loan (Blocking) by the Bank of Russia to Credit Organisations

Introduces the bank's duty to replace within 5 working days the backing of the credit of the Bank of Russia for another one if the securities available on the bank's custody account where the Bank of Russia acts as operator fail to meet the specified requirements. The mentioned bank's duty is considered to be fulfilled if at the beginning of any of the 5 working days after the day of receiving of the demand of the Bank of Russia to replace the backing there appear securities meeting the specified requirements in the amount necessary for the replacement of the backing of the credit of the Bank of Russia in the appropriate section "Blocked by the Bank of Russia" of the bank's custody account in the depositary. In this connection, the provision is extended to include the new section "Replacement of the Backing of the Credit of the Bank of Russia".

Also changes the procedure of redemption of the credits of the Bank of Russia in cases of failure to execute their duties within specified time limits by the banks.

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 September 15, 2004. Reg. No. 6026.

Order of the Federal Service of Tariff Rates No. 59 of August 26, 2004 on the Endorsement of the Interim Regulation on the Register of Subjects of Natural Monopolies Subject to State Regulation and Control

Defines the rules of building and keeping of the Register of Subjects of Natural Monopolies Subject to State Regulation and Control for the purposes of determination (fixing) of the prices (tariff rates) and implementation of control in issues pertaining to the determination (fixing) and application of prices (tariff rates). The Register is a joint information database containing on paper and in the electronic form information on economic subjects engaged in production (sale) of commodities (services) as a natural monopoly in the fuels and power supply complex, in transportation, communication (name, legal and postal addresses, bank requisites, telephone numbers, codes, information on the volume of the rendered services, receipts etc.).

Lists the areas of operation of economic subjects that must be included in the Register regardless of the organisational and legal form and form of ownership.

Registered in the Ministry of Justice of the Russian Federation on September 15, 2004. Reg. No. 6023.

Direction of the Central Bank of Russia No. 1492-U of August 20, 2004 on the Application of the Requirements of the Legislation of the Russian Federation on the Securities Market to the Heads and Members of the Board of Directors of Credit Organisations - Professional Participants of the Securities Market

Lists the categories of persons that may not execute the functions of the single executive body and may not form the board of directors (supervisory board) and collegiate executive body, as well as execute the functions of the head of the control division (controller) of a professional participant of the securities market.

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 September 14, 2004. Reg. No. 6021.

Order of the President of the Russian Federation No. 439-rp of September 18, 2004 on the Interagency Working Group to Provide for the Introduction in the Russian Federation of the New-Generation Passport and Visa Documents

The created working group is ordered to create before January 1, 2006 legal fundamentals for the introduction of the state system of making, drawing up and control of the new-generation passport and visa documents using biometric information.

The Order is entered into force from the day of signing.

Decision of the Government of the Russian Federation No. 483 of September 17, 2004 on the Procedure of Providing Travel Documents for All Types of Public Urban, Suburban and Local Transport (Except for the Taxi) for Officials of the Customs Bodies of the Russian Federation

Specifies the procedure of providing for official purposes only of officials of the customs bodies of the Russian Federation with travel documents for all types of public urban, suburban and local transport (except for the taxi) at the expense of the federal budget. The travel documents are the documents (tickets) introduced by the public transport enterprises permitting the travel (including the multiple travel) by appropriate types of transport.

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

Decision of the Government of the Russian Federation No. 482 of September 17, 2004 on the Regulation of Installation and Use on Transport Vehicles of Special Signals and Special State Registration Plates

Endorses four lists of subjects permitted for installation of special signals and special state registration plates on transport vehicles. In particular, the blue or red-and-blue flashers, special horns are permitted for installation on the transport vehicles of the tipstaff service only.

Re-registration of transport vehicles outfitted with the special state registration plates, as well as the issue of permissions for the use of the special signals will be carried out until November 1, 2004.

Decision of the Government of the Russian Federation No. 481 of September 17, 2004 on the List of the Federal Bodies of Executive Power Authorised to Issue Statements Attached to the Request for the Registration and Granting of the Right of Use of the Name of the Place of Origin of the Commodity or to the Request for the Right of Use of the Already Registered Name of the Place of Origin of the Commodity

The statement certifying that the applicant, within the boundaries of the geographic object on the territory of the Russian Federation declared as the name of the place of origin of the commodity, produces the commodity with the special properties determined by the specific for the given geographical object natural conditions and/or the human factor may be issued by the Ministry of Public Health and Social Development of Russia, Ministry of the Industry and Power Supplies of Russia and the Ministry of Agriculture of Russia.

Direction of the Central Bank of Russia No. 1498-U of September 7, 2004 on the Amendments to the Regulation of the Bank of Russia No. 248-P of January 16, 2004 on the Procedure of Processing by the Bank of Russia of the Bank Request for the Statement of the Bank of Russia of the Bank Compliance with the Requirements for the Participation in the Deposit Insurance System

The amendments remove the 10-day time limit fixed for the Department of Licensing of Activities and Financial Rehabilitation of Credit Organisations of the Bank of Russia to send to the Chairman of the Bank Enforcement Commission of the Bank of Russia materials to examine the issue of the bank compliance with the requirements of participation in the deposit insurance system.

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 September 17, 2004. Reg. No. 6030.

Order of the Ministry of Economic Development of the Russian Federation No. 233 of September 1, 2004 on the Endorsement of the Typical Form of the Register of Creditor Claims

Endorses the typical form of the Register of Creditor Claims used in the work of the bankruptcy commissioners.

Registered in the Ministry of Justice of the Russian Federation on September 17, 2004. Reg. No. 6032.

Operative Direction of the Central Bank of Russia No. 109-T of September 15, 2004 on the Payment Procedure for the Products of the Fuels and Power Supply Complex

The amendment introduced by the Decree of the President of the Russian Federation No. 857 of July 8, 2004 to the Decree of the President of the Russian Federation No. 1091 of September 18, 1992 on the measures to improve payments for the products of the fuels and power supply complex excludes opportunities of direct debit payments with consumers of electric and thermal power. The mentioned amendment applies to legal relations emerging from March 1, 1996. In this connection, direct debit demands to the payer accounts, as well as those available from March 1, 1996 in the records to the Off-Balance Account 90902 "Overdue Payment Documents" citing the Decree of the President of the Russian Federation No. 1091 of September 18, 1992 must be returned without execution.

Direction of the Central Bank of Russia No. 1499-U of September 13, 2004 on the Amendments to the Direction of the Bank of Russia No. 1376-U of January 16, 2004 on the List, Forms and Procedure of Drawing up and Submission of the Forms of Reports of Credit Organisations to the Central Bank of the Russian Federation

Amends the Reporting Form 0409115 "Information on the Quality of Loans, Debts in Loans and Similar Debts" and its filling procedure, as well as the draft table for the drawing up of the published form of the accounting balance report and the procedure of drawing up and submission of the reports according to Form 0409806 "Accounting Balance Report (Published Form)".

The Direction is entered into force and is applied in the drawing up and submission by credit organisations of the forms of reports from October 1, 2004.

Registered in the Ministry of Justice of the Russian Federation on September 22, 2004. Reg. No. 6039.

Order of the Federal Agency of Technical Regulation and Metrology No. 7 of July 22, 2004 on the Amendments to the Nomenclature of Products and Works (Services) Specified for Obligatory Certification by Legislative Acts of the Russian Federation and the Nomenclature of Products with Compliance Certified by the Compliance Declaration

The amendments are stipulated by the removal of services (works) from the list of objects subject to obligatory certification. The Order extends the list of products requiring compliance declaration. Emphasises that the products listed in the appropriate nomenclature require compliance declaration and may not be certified as before.

The amendments are introduced from August 31, 2004.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-04-11/135 of August 25, 2004 on the Drawing up of the Invoice for the Amount of the Advance Payment

When drawing up the invoice for the received advance payments, the VAT amount is recorded in Column 9 "Cost of Commodities (Works, Services) in Total Including the Tax" of the invoice, and Column 5 "Cost of Commodities (Works, Services) in Total without the Tax" is not filled out.

When entering in the Book of Sales invoices drawn up by the seller taxpayer in cases of received advance payments for the anticipated supplies of commodities, carrying out works or rendering services, Column 5a "Cost of Sales without VAT" of the Book of Sales is not filled out. Column 5 "Seller Name" of the Book of Sales is recommended for use to show the name of the seller of commodities (works, services) having paid VAT to the budget for the received advance payments.

Order of the Government of the Russian Federation No. 1222-r of September 21, 2004

Endorses the list of industrial products enjoying state warrantee support when exported in 2004.

Direction of the Central Bank of Russia No. 1487-U of August 11, 2004 on the Publication in the Herald of the Bank of Russia of the Report of the Credit Organisation of the Adopted Decision on Reorganisation or Reduction of the Registered Capital

To publish in the Herald of the Bank of Russia the report of the adopted decision on reorganisation or reduction of the registered capital, the credit organisation shall send it to the Department of External and Public Relations of the Bank of Russia by fax, as well as the original of the report by mail.

The report should be sent within not more than 15 calendar days from the date of adoption of the mentioned decision. The Bank of Russia shall provide for the publication of the report in the nearest issue of the Herald of the Bank of Russia 10 days after the moment of receiving of the fax message. The publication is provided free of charge.

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 September 22, 2004. Reg. No. 6040.

Order of the Federal Service of Tariff Rates No. 43-e/2 of August 24, 2004 on the Endorsement of the Methodology Directions on the Calculation of Tariff Rates for the Services in Organisation of the Functioning of the System of Sales of the Wholesale Market of Electric Power

Defines the main provisions for the calculation of tariff rates for the services in organisation of the functioning of the system of sales of the wholesale market of electric power.

The Methodology Directions are intended for application by the federal body of executive power in charge of the regulation of natural monopolies and by organisations rendering services in organisation of the functioning of the system of sales of the wholesale market of electric power.

Registered in the Ministry of Justice of the Russian Federation on September 21, 2004. Reg. No. 6037.

Letter of the Ministry of Taxation of the Russian Federation No. 07-0-13/3849@ of September 22, 2004 on the Registration of Light Alcoholic Products for Control Purposes

Producer organisations of alcoholic products must install and seal registration instruments on the bottling lines for the light alcoholic products before October 30, 2004. After the mentioned date, all bottling lines for the light alcoholic products without registration instruments envisaged in Item 2 of Article 8 of the Federal Law No. 171-FZ of November 22, 1995 (in the wording of the Federal Law No. 116-FZ of July 25, 2002) must be blocked. The number of the mentioned lines available with producers of alcoholic products in the region and registration instruments installed on them must be reported to the Department of Taxes and Fees from Alcoholic and Tobacco Products before November 1, 2004.

Letter of the Ministry of Taxation of the Russian Federation No. 33-0-11/593@ of September 20, 2004

For independent entrepreneurs using special taxation regimes, introduces legislatively tax records for the figures of their activities necessary for the calculation of the taxable base and the amount of the tax on the basis of the Book of Incomes and Expenses (for independent entrepreneurs using the simplified tax system). The keeping of the cash ledger for them is not envisaged.

Letter of the Ministry of Finance of the Russian Federation No. 03-06-01-04/16 of August 31, 2004 on the Property Tax for the Profitable Investments in Material Values

The property registered by the organisation as profitable investments in material values may not be regarded as object of taxation for the property tax.

Decree of the President of the Russian Federation No. 1217 of September 25, 2004 on the Call-up to the Military Service in October-December of 2004 of the Citizens of the Russian Federation and Dismissal from Military Service of Draft Servicemen

Qualifies for the induction from October 1 through December 31, 2004 all pertinent citizens of the Russian Federation 18 to 27 years of age not being in the reserve in the amount of 176,393 persons.

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

Letter of the Ministry of Taxation of the Russian Federation No. 04-5-03/252@ of September 20, 2004

Members of the peasant (farmer) enterprise having switched over to the uniform agricultural tax may enjoy the exemption envisaged in Item 14 of Article 217 of the Tax Code of the Russian Federation stating that the exemption for the income tax from natural persons does not apply to the incomes of the members of the peasant (farmer) enterprise obtained in this enterprise from production and sale of agricultural products, as well as from production of agricultural products, their processing and sale - within five years from the registration of the mentioned enterprise.

Letter of the Ministry of Taxation of the Russian Federation No. 09-0-10/3733@ of September 20, 2004 on the Notary Certification of the Authenticity of the Applicant Signature on the Application

When certifying the authenticity of the signature of the authorised person on the application for the state registration of the legal entity or independent entrepreneur, the notary must check if it is an appropriate person who applies for the notary action.

Order of the Ministry of Internal Affairs of the Russian Federation No. 533 of August 26, 2004 on the Organisation of the Work of the Bodies of Internal Affairs of the Russian Federation and the Federal Migration Service in Deportation or Administrative Exclusion of a Foreign Citizen or Stateless Person outside the Russian Federation

Defines the procedure of preparation of materials on the deportation or administrative exclusion outside the Russian Federation of a foreign citizen or stateless person and drawing up of the documents to leave the Russian Federation. Also specifies the procedure of interaction of the bodies of internal affairs and the Federal Migration Service with the military units and divisions of the border guard control of the border guard troops of the Federal Security Service and the Ministry of Foreign Affairs, diplomatic representations and consular institutions of foreign states.

Execution of the decision on the deportation of the foreign citizen is implemented by the bodies of internal affairs depending on the particular circumstances pertaining to execution of the decision on the deportation (purchase of travel documents, drawing up visas in the diplomatic representations or consular reinstitutions of foreign states necessary for the transit travel or entry in the state of destination).

Registered in the Ministry of Justice of the Russian Federation on September 28, 2004. Reg. No. 6043.

Order of the Federal Service of Tariff Rates No. 45-e/4 of August 24, 2004 on the Endorsement of the Methodology Directions to Calculate Tariff Rates for the Services in Operative Supervisory Control in Electric Power Industry

Defines the main provisions of the calculation of tariff rates for the services in operative supervisory control in electric power industry rendered by the subjects of the operative supervisory control intended for use by the federal body of executive power in charge of regulation of natural monopolies and the system operator and other subjects of operative supervisory control.

Registered in the Ministry of Justice of the Russian Federation on September 24, 2004. Reg. No. 6042.

Direction of the Central Bank of Russia No. 1502-U of September 15, 2004 on the Invalidation of the Direction of the Bank of Russia No. 1272-U of April 17, 2003 on the Adjustment Coefficients of the Bank of Russia Used to Correct the Market Cost of Securities Accepted to Secure the Credits of the Bank of Russia

The invalidated Direction fixed adjustment coefficients of the Bank of Russia used to correct the market cost of securities accepted to secure the credits 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 September 24, 2004. Reg. No. 6041.

Direction of the Central Bank of Russia No. 1503-U of September 22, 2004 on the Adjustment of Individual Acts of the Bank of Russia

Invalidates the Instruction of the Bank of Russia No. 17 of October 1, 1997 on the financial reports 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.

Operative Direction of the Central Bank of Russia No. 113-T of September 23, 2004 on the Form of the Report of the Credit Organisation of the Adopted Decision on the Reorganisation or on Reduction of the Registered Capital

Provides the recommended form of the report of the adopted decision on the reorganisation or on reduction of the registered capital drawn up by the credit organisation in compliance with the Direction of the Bank of Russia No. 1487-U of August 11, 2004 on the publication in the Herald of the Bank of Russia of the report of the credit organisation of the adopted decision on the reorganisation or on reduction of the registered capital.

Order of the Ministry of Finance of the Russian Federation No. 65n of August 9, 2004 on the Lottery Tickets

Introduces the duty of the makers of the lottery tickets (slips, other documents envisaged in the lottery terms) to submit reports on the quarterly basis of the produced in the reported period protected printed products attaching 6 (six) specimens with description of the elements of protection.

Specifies some technical requirements and production conditions for the protected printed products by the types of lotteries and depending on their method.

Registered in the Ministry of Justice of the Russian Federation on September 29, 2004. Reg. No. 6048.

Letter of the Ministry of Taxation of the Russian Federation No. 10-0-07/4565@ of September 23, 2004 on the Works to Provide for the Correct Drawing up of Payment Documents

According to the new procedure of application of the budget classification of the Russian Federation endorsed by the Order of the Ministry of Finance of Russia No. 72n of August 27, 2004 (registration pending in the Ministry of Justice), the codes of the budget classification will consist of 20 characters. To avoid mistakes when filling the payment documents, the territorial bodies of the Ministry of Taxation of Russia are ordered to arrange the work with taxpayers to provide for the correct filling of field 104 in the payment documents. According to the Direction of the Bank of Russia No. 1493-U of August 25, 2004, the maximum length of field 104 of the payment document from January 1, 2005 is increased to 20 characters. Incorrectly filled payment documents will not be accepted by credit organisations.

Letter of the Ministry of Taxation of the Russian Federation No. 03-06-04-04/01 of August 25, 2004 on the Procedure of Application of the Provisions of Chapter 28 "Transport Tax" of the Tax Code of the Russian Federation

According to the All-Russia Classifier of Fixed Assets, bulldozers are qualified as self-propelled machines (code 142924020), which serves as grounds to recognise them as transport vehicles and, therefore, an object of taxation for the transport tax.

Letter of the Ministry of Taxation of the Russian Federation No. 22-1-14/1324@ of July 28, 2004 on the Uniform Imputed Income Tax for Individual Types of Activities

If the taxpayer uses hired workforce permitting to arrange mobile trade simultaneously in two places, the duty to pay the uniform imputed income tax applies to each place of the seller location.

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