Monitoring of the Federal Legislation dated 23.12.2004

Decision of the Constitutional Court of the Russian Federation of December 23, 2004 on the Case of Constitutionality of Subitem 8 of Item 1 of Article 238 of the Tax Code of the Russian Federation Pursuant to the Collective Appeal of Citizens A.I.Berezov, G.A.Vasyutinskaya, V.P.Kraynyukov, S.P.Moldashov, S.N.Panin, V.N.Potapov, A.I.Pudovkin and V.N.Yunda, As Well As the Appeal of Citizen L.A.Galayeva

According to the challenged item, the uniform social tax does not apply to the amounts paid out at the expense of the member fees of the gardening, garage construction and housing construction cooperatives (partnerships) to persons fulfilling works (services) for the mentioned organisations. According to the applicants, the failure to pay the uniform social tax by cooperatives (partnerships) excludes for those working in them implementation of the constitutional right for the pension support, since neither cooperatives, nor these persons replenish the budget of the Pension Fund. In the determination of the right for the labour pension, the periods of work in the mentioned organisations are not included in the length of service.

The Constitutional Court of the Russian Federation recognised as complying with the Constitution of the Russian Federation Subitem 8 of Item 1 of Article 238 of the Tax Code of the Russian Federation, since opportunities of transfer by the persons fulfilling works (services) for the gardening, garage construction and housing construction cooperatives (partnerships) of insurance contributions to the Pension Fund on the voluntary basis is not excluded by the legal provisions pertaining to the right of these persons for the pension support.

The judicial decisions on the cases of the applicants must be revised taking into account their right to engage on the voluntary basis in the legal relations in obligatory pension insurance.

The Decision is entered into force immediately after annunciation.

Federal Law No. 166-FZ of December 20, 2004 on the Fishing and Conservation of Aquatic Biological Resources

Defines the legal fundamentals of activities in the catching of aquatic bioresources implying fishes, aquatic invertebrates, aquatic mammals, aquatic plants, other aquatic animals and plants available in the state of natural freedom.

The Law introduces differentiated legal regime for aquatic bioresources requiring to take into account their scientifically substantiated biological particulars, economic significance, opportunities of use, region of catching and other factors. Aquatic bioresources are federally owned except for the aquatic bioresources available in the isolated water objects (they may be also in the property of the subjects of the Russian Federation, municipal and private property).

One of the main principles is the paid nature of use of aquatic bioresources stating that any use of aquatic bioresources is implemented for payment, except for the cases envisaged in the federal laws.

To provide for the conservation of the aquatic bioresources and their rational use, restrictions may be imposed on fishing. Such restrictions include, in particular, prohibition of fishing in certain regions and those pertaining to individual types of aquatic bioresources, minimum amounts and weight of the caught aquatic bioresources, types of permitted instruments and methods of catching of aquatic bioresources and other.

The right for the withdrawal of the aquatic bioresources from their habitat is certified with a permission.

Federal Law No. 165-FZ of December 20, 2004 on the Budget of the Federal Fund of Obligatory Medical Insurance for the Year 2005

Endorses the budget of the Federal Fund of Obligatory Medical Insurance for the year 2005 with incomes amounting to Rbl 88,991,722.8 thousand, expenses amounting to Rbl 88,991,722.8 thousand. Defines the sources of internal financing of the deficit of the fund budget for the year 2005, endorses the structure of expenses.

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

Decision of the Government of the Russian Federation No. 817 of December 21, 2004 on the Endorsement of the List of Diseases Permitting the Invalids Suffering from Them to Claim Additional Housing Space

Lists the diseases permitting the invalids suffering from them to claim additional housing space.

The Decision is entered into force from January 1, 2005.

Decision of the Government of the Russian Federation No. 814 of December 20, 2004 on the Authorised Federal Body of Executive Power in Charge of Endorsement of the Boundaries of Municipal Formations

The authorised federal body of executive power in charge of the endorsement of the boundaries of municipal formations other than those endorsed by the bodies of state power of the subjects of the Russian Federation before January 1, 2005 is the Ministry of the Regional Policy of the Russian Federation.

Decision of the Government of the Russian Federation No. 811 of December 20, 2004 on the Amendments to the Decision of the Government of the Russian Federation No. 384 of May 18, 2001 on the Program of the Structural Reform on the Railway Transport

Specifies that reformation of the railway transport includes creation of joint-stock companies based on the property of independent structural divisions of the OAO Russian Railways by instituting affiliated joint-stock companies or reorganisation of the OAO Russian Railways in the form of separation of the joint-stock company engaged in long-range passenger transportation.

Direction of the Central Bank of Russia No. 1530-U of December 17, 2004 on the Procedure of Drawing up of the Annual Accounting Report by Credit Organisations

Specifies the composition and procedure of drawing up of the annual accounting report of the credit organisation. The annual accounting report is drawn up for the period beginning on January 1 of the reported period and ending on December 31 of the reported period (inclusive) as of January 1 of the year following the reported one. The procedure and time limits of the drawing up of the annual accounting report are endorsed in the accounting policy of the credit organisation proceeding from the specified in the constituent documents procedure of submission of the annual report for the endorsement of the general meeting of stock-holders (participants) and taking into account the time limits of the audit check. The Direction specifies the procedure of reflecting in the accounting work of events after the reporting date.

The composition of the annual accounting report of the credit organisation includes the annual balance report as of January 1 of the new year according to the form of the turnover balance sheet for the reported year, report of profits and losses taking into account the events after the reporting date, summary sheet of turnovers reflecting the events after the reporting date, audit statement for the annual accounting report and the explanatory note.

The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia. The text of the Direction has been published in the Herald of the Bank of Russia on December 23, No. 73.

Registered in the Ministry of Justice of the Russian Federation on December 21, 2004. Reg. No. 6215.

Direction of the Central Bank of Russia No. 1531-U of December 17, 2004 on the Amendments to the Regulation of the Bank of Russia No. 205-P of December 5, 2002 on the Rules of Accounting Work in Credit Organisation Located on the Territory of the Russian Federation

Provides the new wording for the names and characteristics of Accounts 40301 "Resources of Election Commissions (Referendum Commissions)" and 40504 "Accounts of Organisations of the Federal Postal Communication for Transfer Operations". Specifies that operations pertaining to events after the reporting date are registered in the sheet of turnovers after the reporting date and the summary sheet of turnovers after the reporting date.

The Direction must be published in the Herald of the Bank of Russia and is entered into force from January 1, 2005 with exceptions.

Registered in the Ministry of Justice of the Russian Federation on December 21, 2004. Reg. No. 6214.

Direction of the Central Bank of Russia No. 1519-U of November 26, 2004 on the Procedure of Submission by Credit Organisations to the Authorised Body of Information on the Cases of Refusal to Conclude a Bank Account (Deposit) Contract with a Natural Person or Legal Entity and to Carry out an Operation with Monetary Resources or Other Property

Specifies the particulars of submission by credit organisations to the Federal Service of Financial Monitoring of information on the cases of refusal to conclude a bank account (deposit) contract with a natural person or legal entity and to carry out an operation with monetary resources or other property. Such information is submitted by credit organisations no later than within the working day following the day of committing the mentioned actions. The Direction provides the description of the structure of the DBF file and the notification file in the form of the electronic message.

The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia. The text of the Direction has been published in the Herald of the Bank of Russia on December 23, 2004, No. 73.

Registered in the Ministry of Justice of the Russian Federation on December 17, 2004. Reg. No. 6210.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 195 of November 16, 2004 on the Procedure of Keeping of the Federal Register of Persons Entitled for the State Social Aid

Defines the rules of keeping of the Federal Register of Persons Entitled for the State Social Aid including the procedure, time limits and form of submission of information to it. The keeping of the Register, including the software and the technology of verification of information obtained from the bodies of executive power of the subjects of the Russian Federation against the database of the Pension Fund, is vested in the Pension Fund and its territorial bodies.

Registered in the Ministry of Justice of the Russian Federation on December 17, 2004. Reg. No. 6209.

Order of the Ministry of Natural Resources of the Russian Federation No. 715 of December 2, 2004 on the Endorsement of the Procedure of Processing of Requests for the Right of Use of the Mineral Resources for the Purpose of Construction and Operation of Underground Structures Other Than Those Pertaining to Extraction of the Mineral Resources

Defines the procedure of processing of requests for the right of use of the mineral resources for the purpose of construction and operation of underground structures other than those pertaining to extraction of the mineral resources, including construction and operation of oil and gas storages in the rock layers, disposal of industrial and household waste.

The procedure does not apply to construction and operation of underground structures located up to five meters under the soil level, construction of basements of buildings and structures, lines of electric, gas, thermal and water supplies and the sewerage, structures of subways and other transport tunnels, arterial and industrial pipelines, irrigation and navigation channels. The procedure does not apply either to the subsoil sites provided for use for the purposes of construction and operation of underground structures of local significance other than those pertaining to extraction of mineral resources.

To get the right of use of the subsoil site, the applicant shall submit the request and a number of other listed documents to the Federal Agency of Use of Subsoil Resources or its territorial bodies.

Registered in the Ministry of Justice of the Russian Federation on December 17, 2004. Reg. No. 6195.

Order of the Federal Service of Tariff Rates No. 193-e/11 of November 23, 2004 on the Amendments to the Methodology Directions for the Calculation of the Regulated Tariff Rates and Prices for the Electric (Thermal) Power at the Retail (Consumer) Market Endorsed by the Order of the Federal Service of Tariff Rates No. 20-e/2 of August 6, 2004

Specifies that in the estimates of tariff rates for the electric (thermal) power sold by the power-supply organisations to other power-supply (trade) organisations, the latter are regarded as consumers.

Registered in the Ministry of Justice of the Russian Federation on December 16, 2004. Reg. No. 6191.