Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 31.01.2005

Federal Law No. 220-FZ of December 31, 2004 on the Amendments to Articles 231 and 232 of the Federal Law on Insolvency (Bankruptcy)

The time limit for the entry into force of Paragraph 6 "Bankruptcy of the Subjects of Natural Monopolies" of Chapter IX of the Federal Law No. 127-FZ of October 26, 2002 is shifted from January 1, 2005 to July 1, 2009.

The Federal Law No. 122-FZ of June 24, 1999 on the particulars of insolvency (bankruptcy) of the subjects of natural monopolies of the fuel and power-supply complex is invalidated from July 1, 2009, not from January 1, 2005 as was specified earlier.

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

Federal Law No. 219-FZ of December 30, 2004 on the Amendments to Some of the Legislative Acts of the Russian Federation Pursuant to the Adoption of the Federal Law on the Credits Histories

The amendments introduce the right of the Bank of Russia to apply from September 1, 2005 as an enforcement measure to credit organisations sanctions for the failure to present information to credit history bureaus.

Article 857 of the Civil Code is extended to include the provision stating that information comprising the bank secret may be presented to only the clients or their representatives, as well as to the credit history bureaus for the reasons and according to the procedure envisaged in the law. The state bodies and their officials may get such information exclusively in cases and according to the procedure envisaged in the Federal Law on the credit histories.

The Code of Administrative Violations is extended to include a number of provisions on the responsibility for the violation of the procedure of creation and functioning of the credit history bureaus.

The Federal Law is entered into force from June 1, 2005 except for a number of provisions where other time limits are envisaged for the entry into force.

Federal Law No. 218-FZ of December 30, 2004 on the Credit Histories

Defines the notion and composition of the credit history, the grounds, procedure of building, keeping and use of credit histories, regulates activities of the credit history bureaus associated with it, specifies the particulars of creation, liquidation and reorganisation of the credit history bureaus, as well as the principles of their interaction with the sources of creation of the credit history, borrowers, bodies of state power, bodies of local government and the Bank of Russia.

Specifies the legal and organisational fundamentals of generation, processing, storage and disclosing by the credit history bureaus of information characterising the timely execution by the borrowers of their obligations under the loan (credit) contracts, improvement of creditor and borrower protection at the expense of the general reduction of credit risks, improvement of efficiency of work of credit organisations. The main goal of the credit history bureaus is accumulation of the certain list of information characterising the payment discipline of the borrower in execution of the loan (credit) contracts and comprising in aggregate the credit histories of legal entities and natural persons.

Credit organisations must bring their activities within nine months in compliance with the requirements to credit organisations being the sources of generation of credit histories. The sources of generation of credit histories must present to the credit history bureaus information on the earlier concluded loan (credit) contracts in the presence of the written direction (consent) of the appropriate subject of credit histories for the transfer of the mentioned information.

The Federal Law is entered into force from June 1, 2005 except for the provision on the duty of submission by credit organisations of information envisaged in the Federal Law on all borrowers having agreed for its submission to at least one of the credit history bureaus included in the State Register of Credit History Bureaus. The given provision is entered into force from September 1, 2005.

Federal Law No. 217-FZ of December 30, 2004 on the Amendments to Article 223 of Part 1 of the Civil Code of the Russian Federation and the Federal Law on the State Registration of the Rights for Immovable Property and Transactions with It

The amendments enhance the rights of the bona fide purchasers of property including the immovable one, as well as introduce the system of financial responsibility of the Russian Federation for the loss of the property right for the dwelling space. Immovable property is recognised to be possessed by the bona fide purchaser on the proprietary basis from the moment of the state registration, except for the cases envisaged in Article 302 of the Civil Code when the owner may recover such property from the bona fide purchaser. Earlier, there were situations when the owners were considered to be as such only formally, i.e. possession and use of the property were in the hands of the bona fide purchaser, with the right of disposal, although being with the owner, could not be implemented. Meanwhile, the bona fide purchaser had difficulties committing transactions with such property.

The owner of the dwelling space who cannot recover it from the bona fide purchaser, as well as the bona fide purchaser having lost the dwelling space, is entitled for a once-only compensation at the expense of the Russian Federation. The amount of the given compensation is calculated proceeding form the amount of the actual damage, however, may not be greater than Rbl 1 million. The mentioned provisions apply only if the state registration of the proprietary right of the bona fide purchaser for the dwelling space occurred after January 1, 2005.

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

Federal Law No. 216-FZ of December 30, 2004 on the Amendments to the Federal Law on the Hypothec (Immovable Property Mortgage)

Excludes the requirement of the notary certification of the mortgage contract. Specifies that the debtor under the mortgage-secured obligation, the mortgager and the legal holder of the mortgage deed may change the earlier specified terms of the deed. In the previous wording, the terms of the deed could only be changed in a number of cases. The state registration of the agreement on the change of the content of the deed must be carried out within one day from the moment when the applicant summons to the body in charge of the state registration of rights. The state registration of such agreement is carried out free of charge.

The borrower being a mortgager under the mortgage contract for the dwelling home or flat may insure the risk of the liability to the creditor for the failure to execute or improper execution of the obligation to return the credit. The insured amount under the contract of insurance of the borrower liability may not be greater than 20% of the cost of the mortgaged property.

As a general rule, the Law specifies the provision stating that in cases of the land plot mortgage, the right of pledge applies also to the available or constructed on the land plot building or structure of the mortgager (if otherwise is not envisaged in the contract).

The Law specifies the particulars of the mortgage of the land plot purchased with the credit resources of a bank or another credit organisation or resources of the tied loan, as well as the mortgage of the land plot housing the buildings or structures purchased or constructed using the mentioned resources.

Federal Law No. 215-FZ of December 30, 2004 on the Savings Housing Cooperatives

Defines the legal, economic and organisational fundaments of activities of the savings housing cooperatives in attraction and use of monetary resources of their member-citizens for the purchase or construction of the dwelling space to be handed over for use and, after the transfer of shares in full amount, in the property of the members of the savings housing cooperatives, as well as specifies the guarantees of protection of the rights and legal interests of citizens being members of the savings housing cooperatives. Specifies the legal status of the savings housing cooperatives, the rights and duties of their members, procedure of creation, reorganisation and liquidation of the savings housing cooperatives, as well as the procedure of their activities in attraction and use of the monetary resources of citizens for the purchase of the dwelling space.

The number of the members of the cooperative may not be less than 50 and greater than 5,000. The members of the cooperative assume the risk of losses associated with the activities of the cooperative within the limits of their accumulated shares.

The Law specifies the requirements to the financial stability of activities of the cooperative. In particular, the amount of the first contribution after which the right for the purchase or construction of the dwelling space by the cooperative occurs for its transfer for use to the cooperative member may not be less than 30% of the amount of the share of the cooperative member. The cost of purchase of the rights for the constructed as a shared participation dwelling space and the cost of the dwelling space constructed by the cooperative may not be greater than 20% of the cost of the cooperative property. The minimum time limit for the cooperative member to transfer the part of the share when the right for the purchase or construction of the cooperative dwelling space occurs is defined in the cooperative charter. Beginning with the second year of the activities of the cooperative in attraction and use of the monetary resources of citizens for the purchase of the dwelling space, the mentioned minimum time limit may not be less than two years. The Law provides the list of transactions permitted only after approval by the general meeting of the cooperative members.

Constituent documents of the earlier created cooperatives and other organisations and engaged in activities in attraction and use of the monetary resources of citizens for the purchase of dwelling space, except for the constituent documents of the housing and housing construction cooperatives, must be brought in compliance with the Federal Law within one year from its entry into force.

The Federal Law is entered into force 90 days after the day of its official publication except for a number of provisions where another time limit is specified for their entry into force.

Federal Law No. 214-FZ of December 30, 2004 on the Participation in the Shared Construction of the Multi-Apartment Homes and Other Objects of Immovable Property and on the Amendments to Some of the Legislative Acts of the Russian Federation

Regulates relations pertaining to attraction of monetary resources of citizens and legal entities for the shared constriction of multi-apartment homes and/or other objects of immovable property on the basis of the contract of participation in the shared construction and to the proprietary right for the objects of the shared construction emerging with its participants, as well as specifies the guarantees of protection of the rights, legal interests and property of participants of shared construction.

Construction parties may attract monetary resources only after obtaining the permission for the construction, publication and/or placing of the design declaration and the state registration of the proprietary right or the lease right for the land plot provided for the construction (creation) of a multi-apartment home and/or other objects of immovable property involving objects of shared construction. If cases of attraction of monetary resources by the person failing to meet the mentioned conditions, the citizen may demand an immediate return of the monetary resources handed over to him, as well as the payment of interest envisaged in Article 395 of the Civil Code in double the amount for the amount of these resources and reimbursement of the damages incurred on the citizens in excess of the interest.

A contract of participation in the shared construction is concluded between the construction party and the participant of the shared construction. Relations emerging from the contract involving a citizen (concluding the contract exclusively for personal, family, household and other needs other than entrepreneurial activities) are covered by the legislation on the protection of consumer rights. The contracts of participation in the shared construction are subject to the state registration.

The construction party must hand over the object of the shared construction to the participant of the shared construction no later than the deadline envisaged in the contract. In case of a violation of this time limit, the construction party shall pay to the participant of the shared construction the forfeit (penalties) in the amount of 1/75 of the rate of refinancing of the Bank of Russia as of the day of execution of the obligation from the contract price for each overdue day.

The Code of Administrative Violations is extended to include the new Article 14.28 specifying administrative responsibility for the violation of the requirements of the legislation on participation in the shared construction of multi-apartment homes and/or other objects of immovable property.

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

Federal Law no. 213-FZ of December 30, 2004 on the Amendments to Part 1 of the Civil Code of the Russian Federation

Includes in immovable property objects of unfinished construction. The new rule states that the transfer of the proprietary right for the dwelling home or apartment to another person serves as grounds to terminate the right of use of the dwelling space by the family members of the previous owner. Excludes the norm requiring to obtain the permission of the body of trusteeship to alienate the dwelling space being the place of living of the underage, disabled or with restricted abilities owner family members. The requirement to obtain such consent applies only to alienation of the dwelling space being the place of living of the owner family members of the given dwelling space covered by trusteeship or the underage owner family members having found themselves without parental support (which is known to the body of trusteeship).

In cases of the mortgage contract for the land plot, the mortgage right applies to the available or constructed on this land plot mortgager buildings and structures if otherwise is not envisaged in the contract.

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

Federal Law No. 212-FZ of December 30, 2004 on the Amendments to Articles 212 and 217 of Part 2 of the Tax Code of the Russian Federation, As Well As on Invalidation of Article 3 of the Federal Law on the Amendments to Part 2 of the Tax Code of the Russian Federation, on the Amendment to Article 19 of the Law of the Russian Federation on the Fundamentals of the Tax System in the Russian Federation, As Well As on Invalidation of Individual Legislative Acts of the Russian Federation

Specifies that in the determination of the taxable base for the income tax from natural persons, the material benefit obtained from operations with credit cards during the interest-free period specified in the credit card contract is not included in the incomes obtained as a material gain from saving on the interest for the use of the borrowed (credit) resources obtained from organisations or independent entrepreneurs. The given rule applies to legal relations emerging from January 1, 2005.

The stocks obtained by stock-holders as a result of distribution or conversion during reorganisation do not generate any incomes subject to the income tax from natural persons. The given norm applies to legal relations emerging from January 1, 2004.

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

Federal Law No. 211-FZ of December 30, 2004 on the Amendments to Some of the Legislative Acts of the Russian Federation and Invalidation of Individual Provisions of the Legislative Acts of the Russian Federation Pursuant to the Adoption of the Federal Law on the Fundamentals of Regulation of Tariff Rates of Organisations of the Communal Complex

Refines the composition of Article 14.6 "Violation of the Pricing Procedure" of the Code of Administrative Violations. Administrative responsibility is also introduced for the violation of the specified procedure of regulation of prices (tariff rates). The amendments to the laws on the electric power industry, on the state regulation of tariff rates for electric and thermal power and on the general principles of organisation of the local government eliminate different approaches to the general principles of the state regulation of tariff rates.

The Federal Law is entered into force from January 2, 2005 except for individual norms where other time limits for the entry into force are envisaged.

Federal Law No. 210-FZ of December 30, 2004 on the Fundamentals of Regulation of Tariff Rates of Organisations of the Communal Complex

Specifies the fundamentals of regulation of tariff rates of organisations of the communal complex providing electric power, heat and water supplies, water disposal and purification of waste water, utilisation (storage) of solid household waste, as well as of mark-ups to the prices (tariff rates) for consumers and mark-ups to tariff rates for commodities and services of organisations of the communal complex. Defines the authority of the Government of the Russian Federation, bodies of state power of the subjects of the Russian Federation and the bodies of local government in the sphere of regulation of tariff rates and mark-ups.

Financial needs of the organisation of the communal complex necessary for the implementation of its operational program are satisfied at the expense of resources received from the sale of commodities (rendering of services) of the given organisation at the specified tariff rates for commodities and services. The cutting of expenses of the given organisation may not serve as grounds for an early (in advance of the date of the end of the effective period of tariff rates) revision of tariff rates for commodities and services of the given organisation.

Three methods of regulation of tariff rates are specified: introduction of fixed tariff rates for the subsequent period, introduction of the limiting tariff rates and the indexing of tariff rates.

The Law provides the procedure of determination of payment for the connection to the engineering support networks for the parties carrying out construction and/or reconstruction of the building, structure, other object if the given reconstruction will cause an increased consumption for the mentioned objects. Specifies the rules of use of tariff rates and mark-ups, as well as the reasons for their early revision.

Until January 1, 2010, in the absence of programs of complex development of the systems of communal infrastructure of municipal formations, technical orders for the development of investment programs of organisations of the communal complex shall be endorsed by the representative bodies of municipal formations. The payment for the communal services for the dweller citizens and owners of the dwelling space is fixed in compliance with the housing legislation of the Russian Federation taking into account the mark-ups to the prices (tariff rates) for consumers specified in the present Federal Law.

The Federal Law is entered into force from January 1, 2006 except for individual norms where another time limit for the entry into force is envisaged.

Federal Law No. 208-FZ of December 29, 2004 on the Amendment to Article 346.27 of Part 2 of the Tax Code of the Russian Federation

The amendment refines the wording of the shop floor (client service floor) area used for the purposes of Chapter 26.3 "Taxation System in the Form of the Uniform Imputed Income Tax for Individual Types of Activities" of the Tax Code. The Law specifies that the mentioned area does not include ancillary, administrative rooms, as well as the rooms used for acceptance, storage of commodities and their preparation for sale where the visitors are not served.

The Federal Law is entered into force one month after the day of its official publication, however, no sooner than the 1st of the subsequent tax period for the uniform imputed income tax for individual types of activities.

Federal Law No. 207-FZ of December 29, 2004 on the Insurance Tariff Rates for the Obligatory Social Insurance against Industrial Accidents and Occupational Diseases for the Year 2005

In 2005, preserves the terms and amounts of fixing of insurance tariff rates that were in effect in 2001 and prolonged by appropriate federal laws for the years 2002-2004. Preserves 22 insurance tariff rates (from 0.2% to 8.5% of the labour remuneration fund) differentiated depending on the occupational risk class.

The exemption for the payment of insurance contributions for obligatory social insurance against industrial accidents and occupational diseases introduced in 2001 and prolonged for the years 2002-2004 also preserves in 2005. However, the exemption applies to organisations of any organisational and legal forms, not only those forming part of the public all-Russia organisations of invalids. The given organisations shall pay insurance contributions in the amount of 60% of the specified amounts of insurance tariff rates pertaining to those accrued on all grounds regardless of the sources of financing payments in the monetary form and/or in kind (including rewards under the civil contracts in appropriate cases) in favour of the insured being Group I, II and III invalids.

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

Federal Law No. 206-FZ of December 29, 2004 on the Amendment to Article 12 of the Federal Law on the State Allowances to the Citizens with Children

The amount of the lumpsum allowance paid out at the birth (adoption) of the child is increased from Rbl 4,500 to Rbl 6,000.

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

Federal Law No. 205-FZ of December 29, 2004 on the Amendments to Article 346.13 of Part 2 of the Tax Code of the Russian Federation

The amendments refine the procedure and terms of beginning and termination of use of the simplified system of taxation for the newly created organisations and newly registered independent entrepreneurs. The mentioned entities may apply the simplified system of taxation from the moment of creation of the organisation or from the moment of registration of the natural person as an independent entrepreneur, not only in the current calendar year as was specified earlier.

The termination of use of the simplified system of taxation for organisations with the share of direct participation of other organisations being greater than 25%, as well as for organisations and independent entrepreneurs with the average number of employees greater than 100, is carried out according to the same procedure as in the cases when the taxpayer income is greater than Rbl 15 million or the residual cost of the fixed assets and non-material assets is greater than Rbl 100 million.

The Federal Law is entered into force one month after the day of its official publication, however, no sooner than the 1st of the subsequent tax period for the uniform tax of the simplified system of taxation.

Federal Law No. 204-FZ of December 29, 2004 on the Amendments to Part 2 of the Tax Code of the Russian Federation

Payments to the successors of the insured diseased in cases envisaged in the legislation on obligatory pension insurance are qualified as incomes from sources in the Russian Federation subject to the income tax from natural persons. The Law changes the procedure of determination of the taxable base for the income tax from natural persons and specifies the particulars of determination of the taxable base for the contracts of non-state pension support and the contracts of obligatory pension insurance concluded with non-state pension funds.

Also changes Chapter 25 "Profit Tax from Organisations" of the Tax Code. The list of incomes excluded from the taxable base includes property (works, services) obtained by medical originations carrying out medical activities in the framework of obligatory medical insurance from insurance organisations providing such insurance at the expense of the reserve of financing of preventive measures. The mentioned list also includes incomes from investing of resources of accumulated pensions intended for the financing of the accumulated part of the labour pension obtained by organisations acting as insurers under obligatory pension insurance. The given accumulated pensions, including the insurance contributions under obligatory pension insurance, are also exempted from the income tax from natural persons.

Other expenses pertaining to production and/or sale include employer payments (contributions) under the contracts of voluntary personal insurance, as well as expenses to pay out the temporary disability allowance because of the illness or injury (except for the industrial accidents and occupational diseases) for the first two days of the employee disability not covered by insurance payments to employees from insurance organisations.

The Law extends the list of expenses exempted from taxation. The mentioned list includes individual expenses pertaining to the investing of resources of accumulated pensions intended for the financing of the accumulated part of the labour pension. Defines the particulars of determination of incomes and expenses of insurance organisations providing obligatory medical insurance.

The Federal Law is entered into force one month after the day of its official publication and applies to legal relations emerging from January 1, 2005 except for the provisions where another procedure of entry into force is envisaged.

Federal Law No. 203-FZ of December 29, 2004 on the Amendments to Part 2 of the Tax Code of the Russian Federation

The amendments increase the amount of the standard tax exemption for children from Rbl 300 to Rbl 600 for each month of the tax period and increase from Rbl 20,000 to Rbl 40,000 the aggregate amount of incomes where this tax exemption applies.

Adoptive parents are included in the taxpayers entitled for the mentioned standard tax exemption.

The Federal Law is entered into force one month after the day of its official publication. The Federal Law applies to legal relations emerging from January 1, 2005.

Federal Law No. 202-FZ of December 29, 2004 on the Budget of the Social Insurance Fund of the Russian Federation for the Year 2005

Endorses the budget of the Social Insurance Fund for the year 2005 with incomes amounting to Rbl 185,514,656.5 thousand, Rbl 150,041,229.3 thousand out of which intended for the obligatory social insurance, and expenses amounting to Rbl 190,789,598.7 thousand, Rbl 155,680,972.9 thousand out of which intended for the obligatory social insurance.

In 2005, before the adoption of the special federal law, the temporary disability allowance because of the illness or injury (except for the industrial accidents and occupational diseases) is paid out to the insured for the first two days of the temporary disability at the expense of employer resources, and from the third day of the temporary disability - at the expense of resources of the Social Insurance Fund of Russia.

In 2005 the provision preserves stating that resources of the obligatory social insurance against industrial accidents and occupational diseases are used to pay for the expenses of the special outside medical care for the insured in the amount of Rbl 900 per month and expenses of the outside household care for the insured in the amount of Rbl 225 per month. The Law also preserves the procedure of calculation of the temporary disability and maternity allowances specified in 2004. Specifies that the maximum amount of the temporary disability and maternity allowances for the full calendar month may not be greater than Rbl 12,480.

In 2005, resources of the obligatory social insurance are allocated to pay fully or partially for the cost of accommodations for the children of the insured: to the children's sanatoria and rehabilitation camps of round-the-year service for 21-24 days proceeding from Rbl 400 per child per day; to the suburban stationary children's rehabilitation camps for up to 24 days during the school vacation according to the procedure defined by the Government of the Russian Federation.

The amount of the lumpsum insurance payment under the obligatory social insurance against industrial accidents and occupational diseases is determined according to the loss of professional abilities of the insured proceeding from Rbl 43.2 thousand. In 2004, the mentioned amount was Rbl 30,000. The amount of the lumpsum insurance payment in case of death of the insured is also increased to Rbl 43.2 thousand. In 2005, the amount of the monthly insurance payment may not be greater than Rbl 33,000.

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

Federal Law No. 189-FZ of December 29, 2004 on the Entry into Force of the Housing Code of the Russian Federation

The new Housing Code is entered into force from March 1, 2005. The same date is used to invalidate the Housing Code of the RSFSR, the Laws on the fundamentals of the federal housing policy, on the partnerships of owners of dwelling space with amendments. The fundamentals of the housing legislation of the USSR and the union republics of June 24, 1981 are invalidated on the territory of the Russian Federation from March 1, 2005.

The laws and other normative legal acts being in effect on the territory of the Russian Federation before they are being brought in compliance with the Housing Code shall apply inasmuch as they do not contradict the Housing Code. The earlier issued normative legal acts of the Supreme Soviet of the RSFSR and the Russian Federation not being laws and the normative legal acts of the Presidium of the Supreme Soviet of the RSFSR, the President of the Russian Federation, the Government of the Russian Federation, as well as the normative legal acts of the Supreme Soviet of the USSR applied on the territory of the Russian Federation not being laws and normative legal acts of the Presidium of the Supreme Soviet of the USSR, the President of the USSR, the Government of the USSR on issues that can be regulated only by the federal laws according to the Housing Code shall remain in force till the entry into force of the appropriate federal laws.

The earlier emerging housing relations shall be covered by the Housing Code where it pertains to the rights and duties emerging after its entry into force except for a number of cases.

Citizens registered before March 1, 2005 to get the dwelling space under the social lease contracts preserve their right of registration until they get their dwelling space under the social lease contracts.

Before the amendments are introduced in the federal laws and other normative legal acts, the earlier specified procedure of granting benefits to citizens is preserved in the payment for the dwelling space and communal services.

The housing or the housing construction cooperatives where all members have paid out their shares in full amount for the dwelling space provided by this cooperative must be converted before January 1, 2007 into the partnerships of owners of dwelling space or liquidated. After this deadline, the cooperatives having failed to convert must be liquidated according to the court proceedings.

Housing Code of the Russian Federation No. 188-FZ of December 29, 2004

The new Housing Code of the Russian Federation shall replace the Housing Code of the RSFSR having been in effect for more than 20 years.

In the Code, special emphasis is placed on the delimitation of the authority among the bodies of state power of the Russian Federation, subjects of the Russian Federation and the bodies of local government in the sphere of housing relations. Four types of the dwelling fund are specified depending on its destination: dwelling fund of social use (under the social lease contracts), specialised dwelling fund (for individual categories of citizens), personal dwelling fund (for proprietors), dwelling fund of commercial use (for commutative use).

Significant changes are introduced in the provisions pertaining to the priority of granting of the dwelling space under the social lease contracts. Three categories of citizens are specified permitted to get the dwelling space under the social lease contracts according to the priority procedure:

- citizens whose dwelling space is recognised to be inadequate for living according to established procedure and is not scheduled for repair or reconstruction;

- orphan children and children having found themselves without parental support;

- citizens suffering from acute forms of chronic diseases.

All other citizens registered as needing dwelling space shall get the dwelling space according to the waiting list proceeding from the time of such registration.

The payment for the dwelling space and communal services shall be transferred as before on the monthly basis before the 10th of the month following the expired one if another deadline is not specified in the management contract of the multi-apartment home.

The amendments are also stipulated by the abolishment of the dwelling order granted under the social lease contract. The social lease contract serves as grounds to occupy the dwelling space. Temporary absence of the dweller under the social lease contract or any of his family members living together with him, or all of these citizens, does not imply a change of their rights and duties under the social lease contract.

Special chapters are introduced in the Housing Code for the first time dedicated to the regulation of the transfer of the dwelling space into non-dwelling one, and non-dwelling space into the dwelling one, respectively, rearrangement of the dwelling space, proprietary relations for the objects of common use of the multi-apartment home, creation, goals of organisation and activities of the partnership of owners of the dwelling space, legal status of the members of the partnership of owners of dwelling space.

Decision of the Presidium of the Higher Arbitration Court of the Russian Federation No. 4149/04 of December 14, 2004

The Presidium of the Higher Arbitration Court of the Russian Federation in pursuance of the Constitutional Court of the Russian Federation recognised the right of the taxpayer to enjoy the tax exemption even in the case when the payments for the commodities (works, services) were made from borrowed resources. The dispute over the right for the tax exemption pertaining to execution of the duty to pay the tax (including the cases of change by the tax bodies of the legal status of the transactions concluded by the taxpayer with third parties) was resolved in favour of the taxpayer. The Presidium of the Higher Arbitration Court of the Russian Federation emphasised that the right for the exemption may not occur if the property purchased under a commutative contract by the moment of transfer of the tax to the supplier in payment of the accrued amounts is either not paid for or paid for incompletely or clearly will not be paid for in the future. Thus, the right for the exemption does not occur only if the tax bodie s can prove taxpayer unfairness.

Decision of the Government of the Russian Federation No. 880 of December 30, 2004 on the Particulars of Application of the Special Protective Measure for Poultry Meat in 2005

Specifies a new procedure of distribution among the supplier states of the import quota for the poultry meat in 2005. The main importer is the USA (771,900 tons). As before, the import of poultry meat within the specified quota will be implemented on the basis of the license of the Ministry of Economic Development of Russia.

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

Decision of the Government of the Russian Federation No. 879 of December 30, 2004 on the Regulation of the Import of Pork in 2005

In 2005, the pork will be imported using the rate of 15% of the customs cost, however, not less than EUR 0.25 per kg within the limits of the quota equal to 467,400 tons per year in the presence of the license issued by the Ministry of Economic Development of Russia. The greater part of the quota falls on the countries of the European Union, as well as the USA and Paraguay. The Decision specifies the special procedure and time limits for the issue of the license. Thus, before August 1, 2005, the licenses will be issued for the import of 85% of the total volume of the quota to foreign trade participants having drawn up in 2004 licenses for the import of pork. The remaining 15% of the volume of pork will be sold at the auction.

The pork imported in excess of the specified quota will be taxed at the rate of 80% of the customs cost, however, not less than EUR 1.06 per kg.

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

Decision of the Government of the Russian Federation No. 878 of December 30, 2004 on the Regulation of the Import of Frozen Beef in 2005

In 2005, frozen beef will be imported using the rate of 15% of the customs cost, however, not less than EUR 0.15 per kg within the limits of the quota equal to 430,000 tons per year in the presence of the license issued by the Ministry of Economic Development of Russia. The greater part of the quota falls on the countries of the European Union, as well as the USA and Paraguay. The Decision specifies the special procedure and time limits for the issue of the license. Thus, before August 1, 2004, the licenses will be issued for the import of 85% of the total volume of the quota to foreign trade participants having drawn up in 2004 the licenses for the import of frozen beef. The remaining 15% of the volume of beef will be sold at the auction.

Frozen beef imported in excess of the specified quota will be taxed at the rate of 60% of the customs cost, however, not less than EUR 0.6 per kg.

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

Decision of the Government of the Russian Federation No. 877 of December 30, 2004 on the Regulation of the Import of Fresh and Chilled Beef in 2005

In 2005, fresh and chilled beef will be imported using the rate of 15% of the customs cost, however, not less than EUR 0.2 per kg within the limits of the quota equal to 27,500 tons per year in the presence of the license issued by the Ministry of Economic Development of Russia. The greater part of the quota falls on the countries of the European Union. The Decision specifies the special procedure and time limits for the issue of the license. Thus, before August 1, 2004, the licenses will be issued for the import of 85% of the total volume of the quota to foreign trade participants having drawn up in 2004 the licenses for the import of fresh and chilled beef. The remaining 15% of the volume of beef will be sold at the auction.

The fresh and chilled beef imported in excess of the specified quota will be taxed at the rate of 60% of the customs cost, however, not less than EUR 0.8 per kg.

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

Decision of the Government of the Russian Federation No. 863 of December 28, 2004 on the Rates of the Customs Fees for the Customs Registration of Commodities

Specifies the rates to be used for the customs fees for the customs registration of commodities including the transport vehicles moved across the customs border of the Russian Federation. The minimum amount makes Rbl 500 for the customs registration of commodities with the customs cost less than Rbl 200,000 inclusive. The maximum amount makes Rbl 100,000 for the customs registration of commodities with the customs cost being Rbl 30,000,000.01 and more.

For the customs registration of commodities moved by the railway transport under the customs regime of international customs transit, the customs fees for the customs registration are paid in the amount of Rbl 500 for each consignment of commodities moved under one waybill in a single transport vehicle.

For the customs registration of securities in foreign currencies moved across the customs border of the Russian Federation, the customs fees for the customs registration are paid in the amount of Rbl 500 for the consignment of securities drawn up under one customs declaration.

For the customs registration of commodities moved by natural persons for own needs other than entrepreneurial activities, except for cars, the customs fees for the customs registration are paid in the amount of Rbl 250. The customs fees for the customs registration of cars are paid according to the common procedure.

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

Decision of the Government of the Russian Federation No. 862 of December 28, 2004 on the Endorsement of the Rules for the Persons Having Been Exposed to Radiation because of the Disaster at the Chernobyl Nuclear Power Station, As Well As the Nuclear Tests at the Semipalatinsk Test Field, and Similar Categories of Citizens to Apply for Social Services

The mentioned citizens may apply annually before October 1 of the current year for the state social aid in the form of a set of social services by submitting an application to the territorial body of the pension fund making monthly monetary payments. The application for the year 2005 is submitted any time from January 1, 2005 to December 31, 2005 after the right for the social services occur.

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

Decision of the Government of the Russian Federation No. 856 of December 27, 2004 on the Endorsement of the Rules of Providing Free Medicines for Out-Patient AIDS Treatment in the Specialised Federal Medical Institutions

Free medicines are intended for grown-up and child AIDS patients observed in the specialised federal medical institutions, as well as the citizens needing preventive AIDS treatment. The medicines are provided free of charge to the prescription of the doctor of the mentioned institution from the moment of diagnosing of the disease or the presence of indications for the AIDS treatment during the whole period of observation. The free medicines are handed out in the designated structural division of the specialised federal medical institution.

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

Decision of the Government of the Russian Federation No. 855 of December 27, 2004 on the Endorsement of the Interim Rules of Checking of the Signs of a Fictitious and Deliberate Bankruptcy by the Bankruptcy Commissioner

Defines the rules to be used by bankruptcy commissioners to check the presence of signs of a fictitious and deliberate bankruptcy. The signs of a deliberate bankruptcy are being revealed both during the period preceding the bankruptcy proceedings and in the course of them. The revealing of the sings of a deliberate bankruptcy is arranged in two stages. At the first stage, analysis of figures and dynamics of coefficients is carried out characterising the debtor paying capacity calculated for the investigated period. If two or more coefficients show a significant deterioration, the second stage is arranged which includes an analysis of the debtor transactions and actions of the debtor management bodies for the investigated period that might have caused such deterioration.

Determination of the signs of a fictitious bankruptcy is carried out if the bankruptcy proceedings are initiated at the debtor application.

Decision of the Government of the Russian Federation No. 853 of December 27, 2004 on the Procedure of Maintenance of Sufficiency of Own Resources (Capital) of the Management Company and the Specialised Depositary as Compared to the Volume of Served Assets

Specifies the procedure of maintenance of sufficiency of own resources (capital) of the management company providing trust control for the resources of the accumulated pensions on the basis of the contract with a non-state pension fund being an insurer in obligatory pension insurance as compared to the volume of served assets. Besides, a similar procedure is specified for the specialised depositary of the non-state pension fund being an insurer in obligatory pension insurance as compared to the volume of served assets.

The figure of sufficiency of own resources (capital) as compared to the volume of served assets may not be lower than the normative of sufficiency of own resources specified by the Federal Service of Financial Markets of Russia.

Order of the Ministry of Finance of the Russian Federation No. 122n of December 24, 2004 on the Prolongation of the Order of the Ministry of Finance of the Russian Federation No. 9n of February 2, 1999 on the Endorsement of the Rules of Drawing up and Issue in 1999 of the Permissions to Open Accounts of Organisations Financed from the Federal Budget to Register Resources Obtained from Entrepreneurial and Other Profitable Activities

The mentioned Order of the Ministry of Finance of Russia is prolonged for the year 2005 inasmuch as it pertains to the procedure of drawing up and issue by the territorial bodies of the Federal Treasury of permissions to open accounts in the divisions of the payment network of the Bank of Russia and credit organisations on the Balance Accounts 40503 "Accounts of the Federally Owned Organisations. Non-Commercial Organisations" and 40302 "Resources for the Federal Institutions Temporarily Available at the Disposal of the Budget-Supported Organisations".

Registered in the Ministry of Justice of the Russian Federation on December 30, 2004. Reg. No. 6249.

Order of the Ministry of Justice of the Russian Federation No. 199 of December 24, 2004 on the Amendments to the Normative Legal Acts of the Ministry of Justice of the Russian Federation on the Practice of the State Registration of the Rights for Immovable Property and Transactions with It

The amendments are stipulated by the entry into force from January 1, 2005 of the amendments to the Law on the state registration of the rights for immovable property and transactions with it endorsed by the Federal Law No. 122-FZ of August 22, 2004. It is not permitted to change the numbers of the logbooks of documents and the ordinal numbers of records in them that were used before December 31, 2004 inclusive by the judicial institutions in charge of the state registration of the rights for immovable property and transactions with it to register the adopted applications and other documents.

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

Registered in the Ministry of Justice of the Russian Federation on December 30, 2004. Reg. No. 6247.

Direction of the Central Bank of Russia No. 1517-U of November 17, 2004 on the Payments of the Bank of Russia on the Deposits of Natural Persons in the Bankrupt Banks Failing to Participate in the System of Obligatory Insurance of the Deposits of Natural Persons in the Banks of the Russian Federation and on the Procedure of Interaction of the Agent Banks with the Bank of Russia

Specifies the rules of making payments of the Bank of Russia on the deposits of natural persons in the bankrupt banks failing to participate in the system of obligatory insurance of the deposits of natural persons with the license for bank operations revoked after the entry into force of the Federal Law on the insurance of the deposits of natural persons in the banks of the Russian Federation. The Direction provides the procedure of calculation of the amount of payments of the Bank of Russia, procedure of making payments of the Bank of Russia and the procedure of interaction of the agent banks with the Bank of Russia. The payments of the Bank of Russia are made in the amount defined by the Bank of Russia, however, not more than Rbl 100,000 to a single natural person. Announcements of payments are published in the Herald of the Bank of Russia. The payments are effected during the period indicated in this announcement on the basis of application drawn up according to the form provided in the Direction under the condition of the personal visit of the depositor or his representative acting on the basis of the notary-certified proxy.

Specifies that from the day of publication of the announcement of payments of the Bank of Russia and to the day of their termination, the bankruptcy commissioner is prohibited to make payments to the first-priority creditors without the written consent 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. The text of the Direction has been published in the Herald of the Bank of Russia on December 31, 2004, No. 74.

Registered in the Ministry of Justice of the Russian Federation on December 22, 2004. Reg. No. 6229.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 287 of November 29, 2004 on the Endorsement of the Form of the Personal Program of Rehabilitation of the Invalid Handed out by the Federal Institutions of the Social Medical Expert Evaluation

The personal program of rehabilitation of the invalid is a complex of optimal for the invalid rehabilitation measures including individual types, forms, volumes, time limits and procedure of implementation of medical, professional and other rehabilitation measures intended for the restoration, compensation of the impaired or lost body functions, restoration, compensation of the invalid abilities to fulfil certain types of activities. The personal program of rehabilitation of the invalid contains rehabilitation measures provided to the invalid free of charge, as well as rehabilitation measures paid by the invalid himself or other persons or organisations.

Registered in the Ministry of Justice of the Russian Federation on December 22, 2004. Reg. No. 6226.

Direction of the Central Bank of Russia No. 1536-U of December 24, 2004 on the Amendments to the Regulation of the Bank of Russia No. 186-P of March 19, 2002 on the Monitoring of Enterprises Carried out by the Bank of Russia

Invalidates the norms specifying the procedure of monitoring of enterprises carried out by the Department of Work with the Territorial Institutions 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. The text of the Direction has been published in the Herald of the Bank of Russia on December 31, 2004, No. 74.

Direction of the Central Bank of Russia No. 1535-U of December 23, 2004 on the Invalidation of the Direction of the Bank of Russia No. 1069-U of December 13, 2001 on the Annual Report of the Credit Organisation

The Direction of the Bank of Russia No. 1069-U of December 13, 2001 on the annual report of the credit organisation is invalidated pursuant to the adoption of the Direction of the Bank of Russia No. 1530-U of December 17, 2004 on the procedure of drawing up by credit organisations of the annual accounting report.

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 31, 2004, No. 74.

Decision of the Government of the Russian Federation No. 5 of January 5, 2005 on the Endorsement of the List of the Terminal Equipment Moved across the Customs Border of the Russian Federation without a Special Import Permission and the Rules of Use of the Terminal Equipment Imported to the Customs Territory of the Russian Federation

The terminal equipment included in the endorsed list is moved across the customs border of the Russian Federation without the special import permission. The terminal equipment intended for use in a public-use communication network, as well as in technological communication networks and special-purpose communication networks if they are connected to a public-use communication network, must undergo compliance confirmation on the obligatory basis.

Decision of the Government of the Russian Federation No. 2 of January 5, 2005 on the Endorsement of the Regulation on the Subsidies Granted from the Fund of Reformation of the Regional and Municipal Finances

Defines the grounds, procedure and terms of granting and spending of resources of the Fund of Reformation of the Regional and Municipal Finances including the procedure of selection of the subjects of the Russian Federation (municipal formations) to get the Fund subsidies. The Fund subsidies are provided to the recipients determined as a result of selection and having fulfilled the programs of reformation of the regional (municipal) finances or stages thereof.

Decision of the Government of the Russian Federation No. 899 of December 31, 2004 on the Procedure of Providing Medical Services and Sanatoria-and-Resort Treatment to Citizens Employed in the Works with Chemical Weapons

Citizens employed in the works with chemical weapons shall enjoy free of charge out-patient and stationary medical services, examination, including the expert evaluation to establish disease association with occupational activities, and treatment in the specialised medical institutions subordinate to the Federal Medical and Biological Agency. The mentioned citizens shall get compensation of the cost of travel to the place of examination and treatment (back and forth) on the territory of the Russian Federation.

The Decision also defines the procedure of granting of compensation to the mentioned citizens of the cost of sanatoria accommodations and travel to the place of sanatoria-and-resort treatment (back and forth) on the territory of the Russian Federation.

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

Decision of the Government of the Russian Federation No. 896 of December 31, 2004 on the Endorsement of the List of the Means of Communication Subject to Obligatory Certification

The means of communication mentioned in the list are subject to obligatory certification if they are used in a public-use communication network, as well as in technological communication networks and special-purpose communication networks if these networks are connected to a public-use network. Obligatory certification also applies to the means of communication of technological communication networks and special-purpose communication networks used to directly connect these networks to a public-use network.

Decision of the Government of the Russian Federation No. 895 of December 31, 2004 on the Endorsement of the Regulation on the Priority Use, As Well As Suspension or Restriction of Use of Any Communication Networks and Means of Communication during Emergency Situations of Natural or Technical Nature

Defines the procedure of priority use, as well as suspension or restriction of use of any communication networks and means of communication during emergency situations of natural or technical nature. The priority users are the Ministry of Defence of Russia, Ministry of Internal Affairs, Ministry of Emergency Situations, Federal Security Service, Federal Guard Service, Foreign Intelligence Service, Ministry of Justice of Russia, their subordinate services and agencies, as well as the bodies of coordination of all levels of the uniform state system of prevention and elimination of emergency situations.

The Decision to suspend or restrict the use of communication networks and means of communication during emergency situations is taken by the Federal Agency of Communication.

Decision of the Government of the Russian Federation No. 894 of December 31, 2004 on the Endorsement of the List of Emergency Operative Services to Be Connected to by the Communication Operator on the Round-the-Clock Basis and Free of Charge and on the Assigning of the Uniform Number for Calling the Emergency Operative Services

Beginning with 2008, number "112" will be used as the uniform number for calling emergency operative services on the whole territory of the Russian Federation including the Fire Service, Emergency Response Service, Militia, Emergency Medical Aid Service, Emergency Service of the Gas-Supply Network and the Anti-Terrorist Service. Connection to the mentioned services is provided round the clock and free of charge.

Decision of the Government of the Russian Federation No. 891 of December 31, 2004 on the Amendments to the Customs Tariff of the Russian Federation and the Decision of the Government of the Russian Federation No. 1364 of December 9, 1999 Pertaining to Cellulose Used to Produce Filter Paper

Adjusts individual subheadings of the Foreign-Trade Commodity Nomenclature of the Russian Federation pertaining to cellulose used to produce filter paper. Introduces new rates of the import customs duties for nine months: 5% of the customs cost for cellulose of coniferous trees used to produce filter paper (with confirmation of the Ministry of the Industry and Power Supplies of Russia of the destination of the imported commodities) and 15% of the customs cost for other cellulose.

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

Decision of the Government of the Russian Federation No. 886 of December 31, 2004 on the Amendments to the Regulation on the Military Medical Expert Evaluation

The names of the bodies of state power providing military medical expert evaluation are being brought in compliance with the actual structure of the bodies of state power.

If the medical organisations of municipal formations cannot provide medical specialists to carry out medical certification of the citizens for initial registration for the draft purposes, citizens called up for the military service (training exercises), medical examination of citizens other than those being in the reserve and draft servicemen, their absence is replenished with specialist doctors and auxiliary medical personnel of the medical organisations of the subject of the Russian Federation.

Organisation of the medical certification at the initial registration for the draft purposes of females after they obtain military specialisation and persons having received the citizenship of the Russian Federation is vested in the military commissar.

The Decision refines the health requirements for the citizens waiting initial registration for the draft purposes, citizens called up for the military service (training exercises), citizens admitted to contract service, citizens admitted to colleges, military educational institutions, servicemen, citizens of the reserve of the Armed Forces of the Russian Federation.

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

Decision of the Government of the Russian Federation No. 885 of December 31, 2004 on the Amendments to the Customs Tariff of the Russian Federation

Amends additional note to Heading 02 (meat and edible meat offal) and the note to Heading 94 (furniture, lighting fittings, prefabricated buildings) of the Foreign-Trade Commodity Nomenclature of Russia.

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

Decision of the Government of the Russian Federation No. 883 of December 30, 2004 on the Endorsement of the Regulation on the Functioning of the Rescue Service for the Organisations Extracting (Processing) Coal (Pyroshale)

The rescue service is a multitude of the bodies of management, means and forces united functionally into a single system and intended for preventive works of emergency and fire protection of organisations extracting (processing) coal (pyroshale), as well as for emergency and urgent measures to save people, kill fires, eliminate consequences of explosions, unexpected exhausts of coal and gas, mine bounces, rock failures.

All organisations extracting (processing) coal (pyroshale) must have rescue services on obligatory basis to be provided by the paramilitary rescue units on the contractual basis.

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

Decision of the Government of the Russian Federation No. 882 of December 30, 2004 on the Measures of Social Support for the Citizens Having Been Exposed to Radiation because of the Nuclear Tests at the Semipalatinsk Test Field

Specifies the procedure of paying out to the citizens having been exposed to radiation because of the nuclear tests at the Semipalatinsk Test Field with the total (accumulated) effective dose greater than 25 sSv (roentgen equivalent man) of the monthly monetary compensation for the purchase of foodstuffs in the amount of Rbl 200. The paying out of the monthly compensation begins with the month following the month of submission of the application through the organisations of the federal postal communication by mail transfers.

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

Order of the Government of the Russian Federation No. 1761-r of December 31, 2004

The taxpayers making alcoholic products are ordered to sale from January 1, 2005 natural wines made on the territory of the Russian Federation (including the sparkling, carbonated ones) if labelled with only the special federal stamps.

Order of the Ministry of Finance of the Russian Federation No. 114n of December 10, 2004 on the Endorsement of the Directions on the Procedure of Application of the Budget Classification of the Russian Federation

Endorses the new Directions on the procedure of application of the Budget Classification of the Russian Federation. Invalidates the Order of the Ministry of Finance of Russia No. 127n of December 11, 2002 with amendments.

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

According to the Statement of the Ministry of Justice of the Russian Federation No. 07/12855-VYa of December 29, 2004, the Order does not need the state registration.

Decision of the Government of the Russian Federation No. 904 of December 31, 2004 on the Federal Agency for Physical Culture and Sports

The Federal Agency for Physical Culture and Sports is a federal body of executive power in charge of the state policy, normative and legal regulation, rendering of state services (including the anti-doping measures) and the state property management in the sphere of physical culture and sports. The management of the Federal Agency for Physical Culture and Sports is vested in the Government of the Russian Federation.

The Decision lists the authority of the Federal Agency for Physical Culture and Sports, including the interim ones implemented before the adoption of the appropriate decisions of the Government of the Russian Federation.

The Federal Agency for Physical Culture and Sports may not implement control and enforcement functions except for the cases specified by the President of the Russian Federation and the Government of the Russian Federation. The Federal Agency for Physical Culture and Sports may not impose restrictions pertaining to the rights and freedoms of citizens, rights of non-state commercial and non-commercial organisations except for the cases when opportunities of introduction of such restrictions are directly envisaged in the legislation.

Decision of the Government of the Russian Federation No. 903 of December 31, 2004 on the Endorsement of the Rules of Delimitation of Obligations of Municipal Formations and the Drawing up of the Act of Transfer (Delimitation)

Specifies the grounds for the delimitation of obligations of municipal formations, procedure and time limits for the drawing up by the bodies of local government of the act of transfer (delimitation) for obligations of municipal formations emerging because of succession. The obligations of municipal formations emerging because of succession are implied to be the multitude of obligations included in the municipal debts in compliance with the budget legislation, as well as the payables of the budget-supported municipal institutions.

Decision of the Government of the Russian Federation No. 902 of December 31, 2004 on the Raising of the Tariff Rates (Salaries) of the Employees of the Federal State Institutions

From January 1, 2005, increases 1.2 times the amounts of tariff rates (salaries) of the employees of the federal state institutions. The increase does not apply to the employees of the military units and institutions subordinate to the federal bodies of executive power with the military or similar service (except for the Federal Customs Service of Russia and the Federal Migration Service of Russia).

Decision of the Government of the Russian Federation No. 901 of December 31, 2004 on the Endorsement of the Regulation on the Federal Agency for Tourism

The Federal Agency for Tourism is an authorised federal body of executive power in charge of the state policy, normative and legal regulation, rendering of state services and state property management in the sphere of tourism. The management of the Federal Agency for Tourism is vested in the Government of the Russian Federation.

Before the adoption of the special normative legal act, the Federal Agency for Tourism shall license tourist operator and tourist agency activities, as well as activities in the sale of the rights for club tourism.

Order of the Central Bank of Russia No. OD-906 of December 31, 204 on the Adjustment Coefficients of the Bank of Russia

In the calculation of the cost of the backing for the credits of the Bank of Russia, adjustment of the market cost of the bonds of the bond loans of the city of Moscow with the state registration numbers of issues RU27039MOS, RU25040MOS is done using the correction coefficient 0.8.

Letter of the Central Bank of Russia No. 158-T of December 31, 2004 on the Non-Application to the Authorised Banks of Enforcement Measures for the Violation of the Procedure of Drawing up and Submission of Reports

Only preventive measures shall apply to the authorised banks for the violation of the procedure of drawing up and submission of the reports for November, December 2004 and January 2005 according to Forms 0409664 "Report of the Currency Operations on the Bank Accounts of Clients in the Authorised Banks", 0409665 "Report of the Currency Operations Carried out with the Transaction Certificate", 0409667 "Report of the Entry and Return of the Reserved Amounts", as well as transaction certificates, bank control sheets, excerpts from the Register of Operations with Foreign Currencies in Cash and Cheques with amounts equal to or greater than Rbl 600,000 and information from the database on currency operations.

Telegram of the Central Bank of Russia No. 156-T of December 31, 2004

Specifies for the I quarter of 2005 the rouble equivalents of the registered capital for the created banks and non-bank credit organisations, as well as the rouble equivalents of own resources (capital) for the credit organisations requesting the general license and non-bank credit organisations requesting the status of a bank.

Decree of the President of the Russian Federation No. 1603 of December 27, 2004 on the Procedure of Examination of Candidates for the Position of the Higher Official (Head of the Higher Executive Body of State Power) of the Subject of the Russian Federation

The candidates for the position of the higher official (head of the higher executive body of state power) of the subject of the Russian Federation are presented to the President of the Russian Federation by the head of the Administration of the President of the Russian Federation. Candidates for the position of the higher official of the subject of the Russian Federation are suggested to the head of the Administration of the President of the Russian Federation by the plenipotentiary representative of the President of the Russian Federation in the appropriate federal district. When suggesting the candidates, their reputation, experience of public work, as well as the results of preliminary consultations with public associations of the appropriate subject of the Russian Federation are taken into account.

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

Decision of the Government of the Russian Federation No. 19 of January 13, 2005 on the Rate of the Import Customs Duty for the Parts and Accessories for Balances

The rate of the import customs duty for the parts and accessories for balances (code according to the Foreign-Trade Commodity Nomenclature of the Russian Federation 9016 00 900 0) earlier endorsed by the Decision of the Government of the Russian Federation No. 138 of March 11, 2004 in the amount of 5% of the customs cost shall apply from January 16, 2005 on the permanent basis.

Order of the Federal Service for Financial Markets No. 04-1245/pz-n of December 15, 2004 on the Endorsement of the Regulation on the Activities in Organisation of Trade at the Securities Market

Endorses the Regulation specifying obligatory requirements to activities of professional participants of the securities market, including the stock exchanges, in organisation of trade at the securities market in the Russian Federation. Defines the procedure of providing access to tenders and their arrangement procedure, regulates the requirements to securities permitted for tenders. Specifies the particulars of the futures transactions committed at the stock exchanges. Trade organisers must control and monitor the committed transactions.

Provides a new procedure of disclosing, providing, storage and protection of information by trade organisers. Lists the requirements obligatory for the inclusion of the stocks and bonds in quotation lists A and B of the stock exchange.

Trade organisers (including the stock exchanges) must bring their activities in compliance with the requirements of the Regulation before July 15, 2005. Securities included in quotation lists as of January 1, 2005 must be excluded from the appropriate quotation lists after July 15, 2005 in cases of incompliance of securities or their issuer (management company of the shared investment fund) with the requirements envisaged in the Regulation.

The Order is entered into force from January 1, 2005 except for individual provisions where other time limits for the entry into force are specified.

Registered in the Ministry of Justice of the Russian Federation on December 30, 2004. Reg. No. 6251.

Order of the Ministry of Finance of the Russian Federation No. 116n of December 16, 2004 on the Endorsement of the Procedure of Registration by the Federal Treasury of Receipts in the Budget System of the Russian Federation and Their Distribution among the Budgets of the Budget System of the Russian Federation

Specifies uniform rules of registration of cash receipts in the budget system of the Russian Federation, as well as their distribution among the budgets of the budget system of the Russian Federation. Registration of receipts in the Russian currency and their distribution among the budgets of the budget system of the Russian Federation is arranged using accounts opened for the territorial bodies of the Treasury of Russia for the incomes distributed among the budgets; registration of receipts in foreign currencies is arranged using other accounts opened for the Treasury of Russia for the resources of the federal budget in foreign currencies.

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

Registered in the Ministry of Justice of the Russian Federation on December 22, 2004. Reg. No. 6227.

Operative Direction of the Central Bank of Russia No. 2-T of January 17, 2005 on the Transactions Committed with Persons Associated with the Bank and on Assessment of Their Pertinent Risks

Lists the measures recommended for inclusion in internal documents of the credit organisation on organisation of work to reduce the risk of losses and impairment of liquidity because of the transactions with the persons associated with the bank.

Territorial institutions of the Bank of Russia when qualifying the credit organisation according to the normative act of the Bank of Russia on assessment of financial stability of credit organisations will regard as a negative factor the absence or inefficiency of the bank risk management and assessment system when committing transactions with persons associated with the bank. This may affect the bank qualification in the appropriate category and classification group according to the financial standing.

Letter of the Federal Tax Service No. MM-6-26/4@ of January 12, 2005

The Agreement between the Governments of Russia and Belarus on the principles of collection of indirect taxes in the export and import of commodities, carrying out works, rendering services signed on September 15, 2004 is entered into force from January 1, 2005 and applies to commodities dispatched from January 1, 2005.

Letter of the Federal Customs Service No. 01-06/12890 of December 29, 2004 on the Customs Fees

Explains the procedure of application of Chapter 33.1 "Customs Fees" of the Customs Code entering into force from January 1, 2005.

Emphasises that in contrast to the previous regulation, the Federal Tax Service of Russia is not empowered with authority to reduce the rates of the customs fees for the customs registration and exempt from them. Thus, the legal acts of the State Customs Committee of Russia issued earlier (list provided) and pertaining to the rates of the customs fees for the customs registration and exemption from them are actually invalid from January 1, 2005.

Decision of the Government of the Russian Federation No. 908 of December 31, 2004 on the Endorsement of the List of Codes of the Types of Foodstuffs and Commodities for Children Subject to the Value Added Tax at the Rate of 10%

Lists the codes of the types of foodstuffs according to the All-Russia Classifier of Products subject to the valued added tax at the rate of 10% at sale, as well as imported foodstuffs according to the Foreign-Trade Commodity Nomenclature of the Russian Federation subject to the value added tax at the rate of 10%.

Also lists the codes of the types of commodities for children subject to the value added tax at the mentioned rate at sale and import.

The Decision is entered into force one month after the day of its official publication, however, no sooner than the 1st of the subsequent tax period.

Direction of the Central Bank of Russia No. 1533-U of December 22, 2004 on the Determination of the Cost of Property (Assets) and Liabilities of the Credit Organisation

Specifies the rules of estimation of the cost of property (assets) and liabilities of the credit organisation.

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

Registered in the Ministry of Justice of the Russian Federation on January 17, 2005. Reg. No. 6259.

Direction of the Central Bank of Russia No. 1529-U of December 16, 2004 on the Amendments to the Instruction of the Bank of Russia No. 116-I of June 7, 2004 on the Types of Special Accounts of Residents and Non-Residents

Specifies that the residents can make payments and transfers without the use of special accounts when they get credits and loans in foreign currencies from non-residents if the period of return of the main amount of the debt under the appropriate credit or loan contract makes more than three years. There is no need to open special accounts also when the similar credits and loans are granted by residents to non-residents.

The special sections of the custody accounts of the residents are used to enter and write off external securities if they are transferred from the account other than the special section of the custody account of the resident opened in the same or another depository. The mentioned sections of the custody accounts are also used to enter and write off external securities when they are returned to the resident under unfulfilled (inappropriately fulfilled), discontinued contracts, as well as the external securities erroneously written off from the special section of the custody account of the resident of the same type. Similar rules are envisaged for non-residents.

There is a new provision stating that non-residents commit operations using pay cards and credit cards on the bank accounts in the currency of the Russian Federation according to the procedure specified by 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 January 17, 2005. Reg. No. 6258.

Decision of the Plenum of the Higher Arbitration Court of the Russian Federation No. 29 of December 15, 2004 on Some Issues of the Practice of Application of the Federal Law on Insolvency (Bankruptcy)

The review of the judicial practice pertains to application by arbitration courts of individual provisions of the Federal Law No. 127-FZ of October 26, 2002 on insolvency (bankruptcy). Explains, in particular, that arrest of the debtor property, as well as other debtor restrictions of the disposal of his property may only be applied under the ruling of the arbitration court processing the debtor bankruptcy case.

The claims of the tax, customs and other bodies authorised to collect appropriate amounts of payments pertaining to obligatory payments emerging after the adoption of the application to recognise the debtor bankrupt and before the opening of the bankruptcy proceedings, as well as to obligatory payments with the deadline of execution occurring after the introduction of the appropriate bankruptcy proceedings (current payments) shall be satisfied outside the framework of the bankruptcy proceedings.

The Decision also explains the particulars of application by the courts of the law norms pertaining to the legal status of the mortgage creditors in cases of debtor bankruptcy, as well as to the monitoring, financial rehabilitation, external management, bankruptcy proceedings, accord and satisfaction and the simplified bankruptcy proceedings.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 88 of December 30, 2004 on Some Issues Pertaining to Endorsement and Dismissal of Bankruptcy Commissioners

The general reason of dismissal of bankruptcy commissioners is the failure to execute or improper execution of the duties vested in the bankruptcy commissioner in compliance with the Law on bankruptcy, as well as the rules of processional activities of the bankruptcy commissioner specified by the Government of the Russian Federation.

Before the self-regulating organisation of bankruptcy commissioners is on the Register of Self-Regulating Organisations of Bankruptcy Commissions, its members may be endorsed for the bankruptcy proceedings.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 87 of December 30, 2004 on Some Issues of Examination by Arbitration Courts of Cases of Transfer of the Amounts of Trade-Union Member Fees to Trade-Unions by Employers from the Employee Earnings

Disputes between the trade-union organisations and employers pertaining to the transfer on the account of trade-union organisations of the amounts of trade-union member fees from the employee earnings must be processed according to the common rules of claims proceedings including the cases of initiation of the insolvency (bankruptcy) proceedings against the employer.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 86 of December 30, 2004 on the Legal Status of the Bankruptcy Creditors and Authorised Bodies Having Presented Their Claims after the Closing of the Creditor Claims Register

Explains the particulars of processing by the arbitration court of the application of the bankruptcy creditor or authorised body having presented their claims after the closing of the creditor claims register on the ineligibility of the meeting of creditors and invalidation of the decision of this meeting. Emphasises that the meeting of creditors is eligible if the bankruptcy creditors and authorised bodies included in the creditor claims register were present and possessed more than half of the total votes. The bankruptcy creditors and authorised bodies having presented their claims after the closing of the creditor claims register may not vote at the meeting of creditors. However, if the claims are presented by all bankruptcy creditors and authorised bodies after the closing of the creditor claims register, the mentioned persons may take decisions in the sphere of reference of the meeting of creditors.

Decision of the Government of the Russian Federation No. 27 of January 18, 2005 on the Endorsement of the Regulation on the Processing of Requests for the Right of Use of Subsoil Resources, When the Mineral Deposits Are Discovered by the User of Subsoil Resources Having Carried out Geological Survey Works to Investigate the Subsoil Reserves in Internal Sea Waters, Territorial Sea and on the Continental Shelf of the Russian Federation at the Expense of Own (Including the Attracted) Resources, for the Purposes of Prospecting and Extraction of the Mineral Resources of Such Deposit

The right of use of the parts of subsoil resources for the purpose of prospecting and extraction of mineral resources, when the mineral deposits are discovered by the user of subsoil resources having carried out geological survey works to investigate the subsoil reserves in internal sea waters, territorial sea and on the continental shelf of the Russian Federation at the expense of own (including the attracted) resources and having redeemed, in case of their presence, the state expenses for the investigation and assessment of the mineral resources at the given location, emerges on the basis of the Decision of the Government of the Russian Federation. The Decision lists the documents submitted by the applicant to the Federal Agency for the Use of Subsoil Resources together with the request. The packet of documents must be processed within 30 days from the day of official reception of the documents. The mentioned time limit may be prolonged however, not more than to 60 days with the applicant being formed of it .

Decision of the Government of the Russian Federation No. 26 of January 18, 2005 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

The rate of the export customs duty for raw oil and raw oil products from bituminous materials (code according to the Foreign-Trade Commodity Nomenclature of the Russian Federation 2709 00) is reduced from USD 101 to USD 83 per ton.

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

Decision of the Government of the Russian Federation No. 25 of January 18, 2005 on the Rates of the Import Customs Duties for Certain Types of Mountings, Fittings, Hinges and Furniture Wheels

The import rates for certain types of mountings, fittings, hinges and furniture wheels (codes according to the Foreign-Trade Commodity Nomenclature of the Russian Federation 3926 30 000 0, 8302 10 900 0, 8302 20 900 0) earlier endorsed by the Decision of the Government of the Russian Federation No. 147 of March 18, 2004 in the amount of 10% of the customs cost shall apply from January 23, 2005 on the permanent basis.

Decision of the Government of the Russian Federation No. 24 of January 18, 2005 on the Endorsement of the Rate of the Import Customs Duty for Synthetic Organic Products Used as Optical Bleaching Agents

Endorses for 9 months the rate of the import customs duty for synthetic organic products used as optical bleaching agents (code according to the Foreign-Trade Commodity Nomenclature of the Russian Federation 3204 20 000 0) in the amount of 10%, however, not less than EUR 0.2 per kg (earlier, 5% of the customs cost).

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

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 317 of December 20, 2004 on the Endorsement of the Procedure of Keeping of the Special Segment of the Federal Register of Persons Entitled for the State Social Aid

Defines the procedure of building and keeping of the special segment of the Federal Register of Persons Entitled for the State Social Aid for the persons undergoing military or similar service in the Ministry of Internal Affairs, Ministry of Defence, Federal Security Service, Federal Guard Service, Foreign Intelligence Service, Federal Service of Execution of Punishments and the Ministry of Emergency Situations except for the participants and invalids of the Great Patriotic War. Each federal body of executive power envisaging military or similar service shall build and keep its (own) segment of the register according to the procedure specified by this body.

Registered in the Ministry of Justice of the Russian Federation on December 31, 2004. Reg. No. 6257.

Decision of the Chief Sanitary Physician of the Russian Federation No. 2 of January 19, 2005 on the Enhancing of Supervision of Drinks Containing Tonic Components

The chiefs of administrations of the subjects of the Russian Federation are recommended to prevent the sale of light-alcoholic energy drinks in large gatherings of teenagers (dancings, night clubs etc.), as well as to exclude these drinks form the list of school meals.

Producers of energy drinks are recommended to use only vegetal extracts of caffeine with concentrations up to 400 mg per litre in energy drinks and the tonic component from permitted medicinal plants up to ? of the single dose of treatment per litre. Besides, the label should contain the following record: "Not Recommended for Use by Children up to 18 Years of Age, Expectant and Nursing Mothers, the Elderly, As Well As the Persons Suffering from Excessive Excitation, Sleeping and Cardiac Disorders, Hypertension".

Letter of the Central Bank of Russia No. 06-31-1/5399 of December 17, 2004 on the Name of the Sole Executive Body of the Credit Organisation

The use in the name of the sole executive body of the credit organisation of the word "president" is not in violation of the legislation on economic companies and banking activities.

Decision of the Government of the Russian Federation No. 35 of January 21, 2005 on the Amounts of the State Duty for the Actions Committed by the Authorised State Institutions in the Federal Assay Enforcement

As compared to 1999, increases the rates of the state duties for the trial, stamping, expert evaluation of precious metals, precious and ornamental stones, jewellery and other household items, as well as for the analysis of materials containing precious metals.

The Decision is entered into force from the day of its official publication and applies to legal relations emerging from January 1, 2005.

Decision of the Government of the Russian Federation No. 30 of January 19, 2005 on the Typical Rules of Interaction of the Federal Bodies of Executive Power

Specifies the general rules of organisation of activities of the federal bodies of executive power in implementation of their authority and interaction of these bodies, including the rules of organisation of interaction of the federal ministries with their supervised federal services and federal agencies.

The federal bodies of executive power are ordered to work out and endorse their rules before March 1, 2005.

Direction of the Central Bank of Russia No. 1544-U of January 13, 2005 on the Amendments to the Instruction of the Bank of Russia No. 108-I of December 1, 2003 on the Organisation of Inspection Activities of the Central Bank of the Russian Federation (Bank of Russia)

Specifies the legal grounds for the participation in the bank checks of the employees of the Deposit Insurance Agency. Suggestions of the Deposit Insurance Agency are accepted to build the summary annual plan of complex and thematic checks of credit organisations and their branches beside the decisions and suggestions of the officials forming the structure of the Bank of Russia. Agency suggestions shall also serve as new, additional grounds for arranging extraordinary checks of credit organisations (their branches).

The checks of fulfilment by credit organisations of the normatives of obligatory reserves are arranged simultaneously with the check of correctness of registration of obligations on the accounts in the branches of the credit organisation. The decision to arrange an extraordinary check is taken also when there are reasons for the territorial institutions of the Bank of Russia to control the legality of payment for the stocks (shares) of the credit organisation by the buyers.

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

Letter of the Federal Tax Service No. ShS-6-10/8@ of January 14, 2005 on the Execution by the Banks of the Payment Documents Adopted before January 1, 2005

The payment documents of the bank clients for the transfer of taxes, fees and other payments to the budget system of the Russian Federation drawn up before January 1, 2005 and available in the card index "outstanding payment documents" must be executed by credit organisations according to the commonly accepted procedure and do not need redrawing.

Decree of the President of the Russian Federation No. 60 of January 22, 2005 on the Increase of the Salary for the Occupied Position for the Judges in the Russian Federation

From January 1, 2005 increases 1.2 times the salaries for the occupied position for the judges of the Constitutional Court of the Russian Federation, Supreme Court of the Russian Federation and other federal judges of general jurisdiction, Higher Arbitration Court of the Russian Federation and other federal arbitration courts, as well as the justices of the peace of the subjects of the Russian Federation.

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

Decision of the Government of the Russian Federation No. 36 of January 21, 2005 on the Endorsement of the Rules of Working out, Endorsement and Entry into Force of the State Standards of the Primary Professional, Secondary Professional, Higher Professional and Post-Graduate Professional Education

The state standards of professional education include the federal and regional (nationality regional) components, as well as the component of the educational institution (organisation). The state standards of professional education shall be endorsed at least once in 10 years.

The standards are worked out taking into account the actual and perspective requirements of development of science, culture, technology, economic and social sphere while attracting the interested federal bodies of executive power, state and public associations working in the sphere of professional education and involving employers or associations of employers, as well as representatives of scientific communities.

Letter of the Central Bank of Russia No. 8-T of January 19, 2005 on the Information Recommended for Placing on the Internet Web Sites of Credit Organisations

Credit organisations are recommended to place on their web sites information on the inclusion of the credit organisation in the register of banks registered in the system of obligatory insurance of the deposits of natural persons and on the exclusion from the mentioned register. Besides, it is recommended to place contact details (postal address, telephone and fax numbers, e-mail address) of the territorial institutions of the Bank of Russia supervising the activities of the credit organisation and its branches.

Order of the Federal Service for Financial Markets No. 04-1244/pz-n of December 15, 2004 on the Procedure of Publication and Entry into Force of the Orders of the Federal Service for Financial Markets Recognised by the Ministry of Justice of the Russian Federation As Not Needing the State Registration

The orders of the Federal Service for Financial Markets of Russia recognised by the Ministry of Justice of Russia as not needing the state registration are entered into force from the moment of their signing if the orders themselves do not specify another period and procedure of entry into force. The mentioned acts must be published in the information bulletin "Herald of the Federal Service for Financial Markets".

Registered in the Ministry of Justice of the Russian Federation on January 18, 2005. Reg. No. 6266.

Information Letter of the Central Bank of Russia No. 30 of December 31, 2004

Provides a summary of the practice of application of individual normative acts of the Bank of Russia on currency regulation and currency control.

When the information on the operations of the resident in the payments with the authorised bank is entered by the authorities bank in the electronic database on currency operations, responsibility for the correctness of entry of the code of the currency operation rests with the authorised bank.

Explains that in the payments between the residents and non-residents under the lease contracts for the movable property and transport vehicles qualified as immovable items, when the mentioned property is moved across the border of the Russian Federation, the transaction certificate must be drawn up. The transaction certificate must also be drawn up by the resident when he concludes a contract of insurance (re-insurance) with a non-resident.

The authorised bank may not refuse to sign the transaction certificate for the contract even if the resident has violated the coordinated time limit for submission of the documents to the bank to draw up the transaction certificate.

The Letter specifies that the 7-day time limit for the obligatory sale of the part of the currency receipts does not include the 2 working days necessary for the authorised bank to deposit the foreign currencies. The day of the beginning of the 7-day time limit of the obligatory sale of the part of the currency receipts for the resident is considered to be the following day after the currency is received on the bank account of the resident in the authorised bank.

The monetary resources in foreign currencies received from the non-resident on the bank account of the resident in the authorised bank as a return of the advance payment earlier transferred by the resident from his current currency account in the authorised bank in favour of the non-resident under the contract concluded between them (including the lease contract) in payment of the fines, as donations for charitable purposes, as well as the monetary resources in foreign currencies received as incomes from operations with securities should not be regarded as an object of obligatory sale, since in the given case there is no transfer of commodities, carrying out of works, rendering of services, transfer of information and results of intellectual activities, including the exclusive rights for them.

Letter of the Ministry of Finance of the Russian Federation No. 03-06-01-02/02 of January 18, 2005

Explains that there are no reasons to endorse for the year 2005 a new tax declaration for the property tax from organisations and its filling instruction. One should continue to use the form of the tax declaration for the property tax from organisations (tax estimate for advance payments) endorsed by the Order of the Ministry of Taxation of Russia No. SAE-3-21/224 of March 23, 2004. In this case, the tax bodies, when making the blank forms of the mentioned declaration, are recommended to increase the digits to twenty for the figure "Code of the Budget Classification" in Section 1 "Amount of Tax (Amount of Advance Payment for the Tax) Due for Transfer to the Budget According to Taxpayer Information".

Order of the Federal Service for Tariff Rates No. 236-e of December 7, 2004 on the Endorsement of the Procedure of Coordination of the Decisions of the Bodies of Executive Power of the Subjects of the Russian Federation in the Sphere of State Regulation of Tariff Rates on the Tariff Rates Exceeding the Limiting Level Specified by the Federal Body of Executive Power in the Sphere of State Regulation of Tariff Rates

Defines the procedure of examination of issues pertaining to coordination of the decisions of the bodies of executive power of the subjects of the Russian Federation in the sphere of state regulation of tariff rates exceeding the limiting level of tariff rates for electric and thermal power specified by the federal body of executive power in the sphere of the state regulation of tariff rates.

The grounds for the examination of the issue of coordination of the decision is the official application of the body of executive power of the subject of the Russian Federation in the sphere of the state regulation of tariff rates on the applicant letterhead sent to the Federal Service for Tariff Rates of Russia.

The Decision, upon examination of the application, is taken by the Federal Service for Tariff Rates of Russia no later than within 30 calendar days from the day of accepting it for consideration. The Order lists the cases when the application is being processed in the absence of the applicant representatives.

Registered in the Ministry of Justice of the Russian Federation on January 18, 2005. Reg. No. 6264.

Decision of the Social Insurance Fund of the Russian Federation No. 111 of December 22, 2004 on the Endorsement of the Form of the Estimate Sheet for the Resources of the Social Insurance Fund of the Russian Federation (Form 4-FSS RF)

Endorses the new form of the estimate sheet for the resources of the Social Insurance Fund of the Russian Federation (Form 4-FSS RF). The form applies beginning with the report for the I quarter of 2005.

Invalidates Form 4-FSS RF endorsed by the Decision of the Social Insurance Fund of the Russian Federation No. 130 of December 1, 2003.

According to the Statement of the Ministry of Justice of the Russian Federation No. 01/80-VYA of January 13, 2005, the Decision does not need the state registration.

Letter of the Social Insurance Fund of the Russian Federation No. 02-18/07-81 of January 12, 2005 on the Calculation of the Maternity Allowances

Before the adoption of the special legislative acts, the maternity allowance is paid out in the amount of the average earnings regardless of the length of uninterrupted service taking into account the specified limiting amount of the allowance.

Decision of the Government of the Russian Federation No. 40 of January 26, 2005 on the Endorsement of the Regulation on the Ministry of the Regional Development of the Russian Federation and on the Amendments to Some of the Acts of the Government of the Russian Federation

The Ministry of the Regional Development of the Russian Federation is a federal body of executive power in charge of the working out of the state policy and the normative-and-legal regulation in the sphere of socio-economic development of the subjects of the Russian Federation and municipal formations, including the regions of the Far North and Arctic, administrative and territorial arrangement of the Russian Federation, delimitation of authority in the common sphere of reference of the federal and regional bodies of executive power, as well as the sphere of construction, architecture, city planning (except for the state technical registration and inventory taking of the objects of the city-planning activities) and the housing and communal sector, state nationality policy and inter-nationality relations, as well as protection of the rights of national minorities and the native small peoples. The Ministry of the Regional Development shall coordinate and control the Federal Agency for Construction and the Housi ng and Communal Sector supervised by it.

The Ministry of the Regional Development of Russia shall endorse, in particular, the federal city-planning normatives and rules in the sphere of city planning, design works and engineering surveys in the sphere of city planning, specify the procedure of working out, coordination, expert evaluation and endorsement of the city-planning documentation, methods of calculation of prices for the services in the maintenance and repair of the dwelling space, for the leasing of the dwelling space, as well as the tariff rates for communal services.

Decision of the Government of the Russian Federation No. 38 of January 26, 2005 on the Service and Civil Arms, Cartridges for Them and Special Means Provided to the Employees of Organisations of the Federal Postal Communication

Provides the norms of arms and cartridges for them provided to the employees of organisations of the federal postal communication entitled to carry and use service and civil arms when fulfilling the tasks of guarding of postal dispatches and money, as well as the special means.

Provides the list of the types and models of service and civil arms, cartridges for them and special means to outfit the organisations of the federal postal communication.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 89 of January 20, 2005 on Some Issues of Processing of Cases According to the Simplified Procedure

Explains individual issues of application by arbitration courts of Chapter 29 of the Code of Administrative Procedures of the Russian Federation "Processing of Cases According to the Simplified Procedure". The given chapter permits arbitration courts to process the cases of proprietary claims emerging in civil, as well as administrative and other public legal relations. Taking into account the particulars of processing of the cases according to the simplified procedure, including the reduced time of their processing, the issue of implementation of particular actions while preparing the case for the court proceedings is solved by the judge. Therefore, the preliminary court hearing for such cases may be avoided. If necessary, the preliminary preparation of the case may occur without the summoning of the parties.

General Agreement between All-Russia Associations of Trade-Unions, All-Russia Associations of Employers and the Government of the Russian Federation for the Years 2005-2007 (Moscow, December 29, 2004)

The Agreement specifies general principles of regulation of social and labour relations at the federal level for the years 2005-2007 and the joint actions of the parties in their implementation.

One of the goals of the Agreement is prevention of the growth of the total unemployment in excess of 7.9% in 2005 and 2006 and 7.8% in 2007.

In the protocol of divergence over the need to bring the minimum amount of labour remuneration to the cost of living of the able-bodied population, the Russian Trilateral Commission representing all-Russia associations of trade-unions suggested to ensure a stepwise equalisation having fixed the minimum amount of labour remuneration from January 1, 2005 at the level of Rbl 720 per month, Rbl 1,100 per month from May 1, 2006, Rbl 2,000 per month from January 1, 2006 and not lower than the cost of living from January 1, 2008. The Government of the Russian Federation suggested the minimum amount of labour remuneration in 2006 not lower than Rbl 1,100 per month.

Uniform Recommendations for the Systems of Labour Remuneration of Employees of Organisations Financed from the Budgets at the Federal, Regional and Local Levels for the Year 2005 (Endorsed by the Decision of the Russian Trilateral Commission for the Regulation of the Social and Labour Relations of December 29, 2004, Protocol 4)

The recommendations for the terms of labour remuneration of the employees of budget-supported institutions serve as basis for the development of the appropriate recommendations by trilateral commissions for the regulation of labour relations of the subjects of the Russian Federation and municipal formations in organisation of labour remuneration of the employees of the budget-supported sphere, as well as in the determination of the amounts of financing of institutions of public health, education, science, culture and other institutions of the budget-supported sphere at various levels of management. In 2005, it is recommended to apply the tariff system of labour remuneration of the employees of the budget-supported sphere using the Uniform Tariff while preserving the 18 grades and the actual inter-grade tariff coefficients specifying the correlation of the rates of the 1st and the 18th grades as 1:4.5.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 312 of December 9, 2004 on the Endorsement of the Procedure of Calculation and Confirmation of the Length of State Service Permitting to Get the Length-of-Service Pension for the Federal State Servants and Determine the Compliance of Positions Permitting to Include the Periods of Service (Work) in the Length of State Service

The procedure regulates the issues pertaining to the calculation of the length of state service permitting to get the length-of-service pension for the federal state servants, confirmation of this length of service, determination of compliance of positions, inclusion in the length of state service permitting to get the length-of-service pension of the periods of work in individual positions including the terms of service in them.

Registered in the Ministry of Justice of the Russian Federation on January 18, 2005. Reg. No. 6270.

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