Monitoring of the Federal Legislation dated 4.11.2004

Federal Constitutional Law No. 6-FKZ of November 3, 2004 on the Amendment to Article 11 of the Federal Constitutional Law on the Government of the Russian Federation

Lifts the restriction for the members of the Government of the Russian Federation expressed in the prohibition to occupy positions in public associations (for example, political parties).

Federal Law No. 127-FZ of November 2, 2004 on the Amendments to Parts 1 and 2 of the Tax Code of the Russian Federation and Some Other Legislative Acts of the Russian Federation, As Well As on Invalidation of Individual Legislative Acts (Provisions of Legislative Acts) of the Russian Federation

The Tax Code of the Russian Federation is extended to include new Chapter 25.3 "State Duty". The payers of the duty are organisations and natural persons if they apply for legally significant actions or act as defendants in the courts of general jurisdiction, courts of arbitration or in cases processed by justices of the peace, and if the court ruling is not in their favour and the plaintiff is exempted from the state duty. The Law defines the procedure and time limits for the payment of the state duty, its amount.

Thus, the minimum amount for a lawsuit of proprietary nature needing assessment, if the price of the lawsuit is up to Rbl 10,000 in the court of general jurisdiction, makes 4% of the price of the lawsuit with the justice of the peace, however, not less than Rbl 200. The maximum amount with the price of the lawsuit greater than Rbl 500,000 makes Rbl 6,600 plus 0.5% of the amount in excess of Rbl 500,000, however, not greater than Rbl 200,000. When submitting a lawsuit of proprietary nature not needing an assessment, as well as a lawsuit of non-proprietary nature, as well as when submitting an application challenging (fully or partly) normative legal acts of the bodies of state power, bodies of local government or officials, the amount of the duty makes Rbl 100 for natural persons and Rbl 2,000 for organisations.

The processing of the cases in the courts of arbitration (when the lawsuit is of proprietary nature needing assessment) envisages higher amounts of the duty.

The Law also defines the amounts of the state duty for the notary actions. Certification of the proxies for the transactions (transaction) needing notary form, requires to pay the duty of Rbl 200, certification of the proxies for the right of use and/or disposal of motor vehicles - from Rbl 250 (children including adoptees, spouse, parents, full sisters and brothers) to Rbl 400 (other natural persons).

The state registration of the marriage, including the issue of the certificate, requires to pay Rbl 200, discontinuation of the marriage, Rbl 200 from each of the spouses.

The Law envisages benefits in the form of exemption from the state duty for individual categories of natural persons and organisations.

The Law invalidates the RSFSR Laws No. 2005-I of December 9, 1991 on the sate duty, No. 2023-I of December 12, 1991 on the tax on operations with securities, No. 4737-I of April 2, 1993 on the fee for the use of the names of "Russia", "Russian Federation" and the words and word combinations derived from them with amendments.

Before appropriate amendments are introduced in Article 39 of the Federal Constitutional Law No. 1-FKZ of July 21, 1994 on the Constitutional Court of the Russian Federation, the state duty for the applications to this Court shall be paid in the amounts and according to the procedure specified in the mentioned Law.

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

Letter of the Federal Tax Service No. 33-0-14/685 of November 1, 2004

If cash registers are used by the credit organisation as a subject of trade relations (for example, in cash payments in subordinate canteens, cafes etc.), such cash registers are fully subject to the Federal Law No. 54-FZ of May 22, 2003 both as pertains to the authority of the tax bodies in the sphere of control and to the requirements to cash registers themselves.

Letter of the Federal Tax Service No. 09-0-10/4223@ of October 26, 2004 on the Amendments to the Information on the Legal Entity Contained in the Joint State Register of Legal Entities

Explains individual legal aspects of entry of records in the State Register in cases of the change of the head of the permanently acting executive body of the legal entity. Application drawn up to Form R14001 is submitted to the body in charge of the registration signed by the person whose information is contained in the State Register (former head). If the application is singed by the person other than the authorised one whose information is not available in the Joint State Register of Legal Entities, the body in charge of the registration may decide to refuse because of the failure to present the document (application).