Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 31.03.2005

Order of the Ministry of Finance of the Russian Federation No. 26n of February 26, 2005 on the Endorsement of the Methodology Recommendations on the Introduction of the Instruction on the Budget Record Keeping Endorsed by the Order of the Ministry of Finance of the Russian Federation <br>

The remaining balances on the accounts as of January 1, 2005 shall be carried over as opening balances of the chart of accounts as of January 1, 2005. The institution shall carry over the balances on the accounts after fulfilling operations of closing of the accounts and drawing up of the accounting reports for the year 2004. The results of the inventory taking (registration of unrecorded objects, writing off of shortage etc.) must be recorded in the accounting work of the institution before the closing of the accounts for the year 2004.

The balances on the accounts are carried over separately for each of the accounts at the cost they were recorded as of January 1, 2005 in the accounting work of the institution according to the provided table of correspondence of the chart of accounts of the budget-supported institutions and the uniform chart of accounts of execution of the budgets with the chart of accounts of the budget records and accounting records of the transfer to the accounts of budget records.

The Order also provides the table of correspondence of the code of the account of the budget records with the code of classification of incomes, agency functional classification of expenses of the budgets, classification of the sources of financing of the deficit of the budgets.

The turnovers available on the subaccounts must also be transferred during the year 2005 together with the opening balances as of January 1, 2005.

Letter of the Ministry of Regional Development of the Russian Federation No. 645-VG/70 of February 25, 2005 on the Indices of Change of the Estimated Cost of Construction for the I Quarter of 2005 <br>

For the I quarter of 2005, specifies the indices of change of the estimated cost of construction on the whole for the erection and installation works and by items of expenses in the subjects of the Russian Federation for the objects where the construction is financed using the resources of the federal budget. The indices are intended for the determination of the current cost of erection and installation works calculated at the level of basic prices for the resources used in construction. The indices take into account the multitude of erection and installation works fulfilled on the objects of housing construction, social sphere, industrial destination and transport construction and are intended for the general economic estimates in the investment sphere, preparation of tender documentation, as well as for larger estimates of the cost of construction using the basic indices method. The mentioned indices do not apply in the determination of the cost of construction using the resources method.

Letter of the Federal Tax Service No. 04-1-02/704 of January 24, 2005 on the Payment of the Incomes Tax from Natural Persons <br>

According to the Federal Tax Service of Russia, the drivers engaged in international transportation on the permanent basis may be qualified as persons whose job takes place on the way or is of travelling nature both on the territory of the Russian Federation and during their stay on the territory of foreign states. The daily subsistence paid out to such drivers is not included in the incomes subject to the incomes tax from natural persons within the limits specified in the legislation.

When writing off driver expenses made on the territory of foreign states in foreign currencies, the advance report of the driver must have attached initial documents confirming the suffered expenses of purchase of oils and lubricants, parking, paid highways, customs fees on the border.

Order of the Ministry of Finance of the Russian Federation No. 21n of February 10, 2005 on the Endorsement of the Form of the Tax Declaration for the Uniform Social Tax for the Entities Making Payments to Natural Persons and Its Filling Instruction <br>

Endorses the form of the tax declaration for the uniform social tax for the entities making payments to natural persons (KND Form 1151046) and its filling Instruction.

The tax declaration for the uniform social tax for organisations, independent entrepreneurs, natural persons not recognised as independent entrepreneurs is submitted by the taxpayers to the territorial bodies of the Federal Tax Service of Russia no later than March 30 of the year following the expired tax period. Separate divisions of organisations with a separate balance, settlement account and making payments and other remuneration in favour of natural persons shall execute the duties of organisations to submit the declaration at their place of location.

Registered in the Ministry of Justice of the Russian Federation on February 24, 2005. Reg. No. 6358.

Order of the Federal Fund of Obligatory Medical Insurance No. 9 of February 2, 2005 on the Endorsement of the Procedure of Transfer to the Territorial Funds of Obligatory Medical Insurance of Resources to the Accounts of the Pharmacy Organisation in Case of Absence in the Subject of the Russian Federation of the Medical Insurance Organisation Providing the Citizens with Necessary Medicines <br>

Specifies the rules of transfer by the territorial fund of obligatory medical insurance of resources to the accounts of the pharmacy organisation possessing a license for the appropriate type of activities in additional supplies for individual categories of citizens entitled for the state social aid in the form of a set of social services of necessary medicines to doctor's (feldsher) prescription in case of absence in the subject of the Russian Federation of the medical insurance organisation providing the citizens with necessary medicines.

Registered in the Ministry of Justice of the Russian Federation on February 28, 2005. Reg. No. 6361.

Letter of the Central Bank of Russia No. 34-T of February 22, 2005 on the Procedure of Filling of the Form of the Simultaneous Investigation 0409404 "Information on Investments of the Authorised Banks and Their Resident Clients (Other Than Credit Organisations) in Securities Issued by Non-Residents As of January 1, 2005" <br>

For the purposes of filling of the form of the simultaneous investigation 0409404, securities issued at international financial markets by non-residents in the interests of the residents of the Russian Federation should be registered as securities issued by non-residents. The Letter provides a sample list of securities of such type indicating individual parameters.

Letter of the Central Bank of Russia No. 33-T of February 21, 2005 on the Procedure of Application of Individual Provisions of the Instruction of the Bank of Russia No. 109-I of January 14, 2004 on the Procedure of Adoption by the Bank of Russia of the Decision on the State Registration of Credit Organisations and Issue of the Licenses for Bank Operations <br>

To prepare the statement of compliance with the requirements of the Bank of Russia of the rooms of the credit organisation (its division) for operations with values in the absence of insurance of cash, compliance certificates must be presented for the equipment of the rooms for operations with values (including the protective one).

If the registered capital of the credit organisation is increased at the expense of its property, there is not need to obtain the preliminary consent of the Bank of Russia for the purchase of more than 20% of the stocks (shares) of the credit organisation.

If the credit organisation (its branch) opens an additional office (cash and credit office) permitted to provide cash services (in the absence of the storage room for values) on the basis of the closed cash department outside the cash centre of the same credit organisation (same branch), such office may begin cash servicing from the moment of notifying of the appropriate territorial institutions of the Bank of Russia of its opening.

Information Letter of the Central Bank of Russia No. 7 of February 21, 2005 "Summary of the Practice of Application of the Federal Law on the Combating of Legalisation (Laundering) of Incomes Obtained in a Criminal Way and Financing of Terrorism <br>

The credit organisation, when getting a payment order to transfer monetary resources to the recipient under a loan contract, if it wants to reveal an operation subject to obligatory control, may request from the legal entity (lender) the documents permitting to determine whether the carried out operation may be qualified as the one subject to obligatory control. Such documents include, in particular, the loan contract containing information on the terms of the granted loan.

The Letter explains that the day of revealing of the suspected operation is the day when the credit organisation adopts the final decision recognising the client operation as suspicious as a result of internal "anti-legalisation" control measures.

The account (deposit) may be opened in the credit organisation without the personal presence of the beneficiary natural person of the opened account (deposit) under the condition that the account is opened in the presence of the person opening the account (deposit) or his representative.

Order of the Ministry of Finance of the Russian Federation No. 15n of February 4, 2005 on the Invalidation of the Orders of the Ministry of Taxation of the Russian Federation <br>

Pursuant to the Decision of the Higher Arbitration Court of the Russian Federation No. 9352/04 of September 8, 2004, invalidates from September 8, 2004 the Order of the Ministry of Taxation of the Russian Federation No. BG-3-22/135 of March 26, 2003 with amendments. According to the mentioned Decision, the duty of organisations to record in the tax registers the figures of economic activities other than those affecting calculation of the taxable base and the uniform tax contradicts the norms of Chapter 26.2 of the Tax Code of the Russian Federation.

Registered in the Ministry of Justice of the Russian Federation on March 1, 2005. Reg. No. 6369.

Order of the Federal Tax Service No. 68 of January 31, 2005 on the Qualification Requirements to the Chiefs of the Customs Stations <br>

The chief of the customs station must have a higher professional education, length of state service in the leading state positions at least two years or the length of work in the speciality at least three years, as well as master the legislation of the Russian Federation necessary for the execution of his official duties.

Registered in the Ministry of Justice of the Russian Federation on February 21, 2005. Reg. No. 6342.

Letter of the Federal Tax Service No. MM-6-01/119@ of February 11, 2005 on the Acceptance of Tax Declarations <br>

If a new form of the tax declaration is adopted after accepting the tax declaration by the tax body, or the form being in effect is amended, the taxpayer does not need to submit the tax declaration according to the newly endorsed form.

Decision of the Government of the Russian Federation No. 106 of March 2, 2005 on the Liquidation of the Federal Fund of Support of Small Businesses <br>

Pursuant to the invalidation from January 1, 2005 of Article 8 of the Federal Law on the state support of small businesses in the Russian Federation, liquidates the Federal Fund of Support of Small Businesses.

Decision of the Government of the Russian Federation No. 105 of March 2, 2005 on the Fixing of the Cost of Living in Per Capita Figures and for the Main Socio-Demographic Groups of Population in the Russian Federation for the IV Quarter of 2004 <br>

The cost of living for the whole of the Russian Federation for the IV quarter of 2004 in per capita figures is fixed in the amount of Rbl 2,451, Rbl 2,690 for the able-bodied population, Rbl 1,849 for pensioners, Rbl 2,394 for children.

Decision of the Government of the Russian Federation No. 98 of March 1, 2005 on the Procedure of Determination of the Amount of Payment for the Borrowed Material Values from the State Material Reserve <br>

Amount of payment for the borrowing is determined by the Federal Agency for State Reserves taking into account the statement of the formed interagency board including representatives of the Federal Agency for State Reserve, Ministry of Economic Development and the Ministry of Finance of Russia. The payment for the borrowing may not be greater than the discount rate of the Bank of Russia. The minimum payment for the borrowing is fixed in the amount of one hundredth of the mentioned discount rate as of the day of conclusion of the contract.

Decision of the Government of the Russian Federation No. 97 of March 1, 2005 on the Governmental Commission for Technical Regulation <br>

The Governmental Commission for Technical Regulation is a coordinating body formed to provide for coordinated actions of the federal bodies of executive power in the sphere of technical regulation.

The Commission shall handle the issues of the state of things in the sphere of registration of cases of damage to health and life of citizens, property of natural persons or legal entities, state or municipal property, environment, life or health of animals and plants taking into account the degree of such damage because of the violation of technical regulations.

Decree of the President of the Russian Federation No. 243 of March 3, 2005 on Amendments to the List of Information Qualified As the State Secret Endorsed by the Decree of the President of the Russian Federation No. 1203 of November 30, 1995

Amends the list of information in the sphere of economy, science and technology qualified as the state secret pertaining to the state reserves of precious metals and stones.

The Decree shall apply to legal relations emerging after February 18, 2004.

Decision of the Government of the Russian Federation No. 115 of March 3, 2005 on the Endorsement of the Rate of the Import Customs Duty for Rice and Flours and Groats of It

Endorses for 9 months the new import rates for rice and fours and groats of it (codes according to the Foreign Trade Commodity Nomenclature of Russia 1006, 1103 19 500 0, 1103 20 500 0, 1104 19 910 0 and 1108 19 100 0) in the amount of EUR 0.07 per kg (earlier, 10% of the customs cost).

The Decision shall enter into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 110 of March 2, 2005 on the Endorsement of the Procedure for the State Enforcement of Activities in the Sphere of Communication

Before the adoption of the special normative legal act, the state inspectors in charge of enforcement of communication and information technologies shall be entitled to enter freely administrative and technological rooms and structures (objects) of communication of civil destination while presenting their service identification document to implement their authority in the specified sphere of activities.

The state enforcement of activities in the sphere of communication on the territory of the Russian Federation and the territories supervised by the Russian Federation is vested in the Federal Service of Enforcement in the Sphere of Communication. The state enforcement includes enforcement and control over observation by legal entities, independent entrepreneurs and natural persons of obligatory requirements and norms specified in the normative legal acts in the sphere of communication, as well as control over observation of legislation of the Russian Federation on the licensing in the sphere of communication.

Enforcement and control over observation of requirements in the sphere of communication includes arranging and implementation of checks.

Decision of the Government of the Russian Federation No. 107 of March 2, 2005 on the Measures to Implement the Federal Law on the Federal Budget for the Year 2005

For the year 2005, specifies the limit of granted tax credits, respites and extension plans for the payment of federal taxes and fees in the amount not greater than Rbl 1,000 million, and not greater than Rbl 500 million for commodities moved across the customs border of the Russian Federation.

The recipient of the budget resources, when he concludes contracts covered from the federal budget for communication services, subscription for printed matter and its purchase, professional development courses, purchase of air and railway tickets, tickets for the urban and suburban transport, as well as accommodations for sanatorium and resort treatment, may envisage advance payments in the amount of 100%. For other contracts, it is permitted to envisage advance payments in the amount of 30% of the contract volume.

The Decision lists the acts of the Government of the Russian Federation prolonged for the year 2005 pursuant to the adoption of the Federal Law on the federal budget for the year 2005.

Decision of the Government of the Russian Federation No. 108 of March 2, 2005 on the Uniform State Examination Arranged in 2005

In 2005, continues the experiment of introduction of the uniform state examination providing for the combining of the state (final) certification of the leavers of the 11th (12th) forms of institutions of secondary education and entrance examinations to institutions of higher and secondary professional education.

Decision of the Government of the Russian Federation No. 99 of March 1, 2005 on Invalidation of the Decision of the Government of the Russian Federation No. 295 of May 20, 2003

The invalidated Decision empowered the Ministry of Property Relations with the authority of the representative of the owner of the property of the debtor - the state unitary enterprise - in bankruptcy proceedings.

Decision of the Government of the Russian Federation No. 111 of March 2, 2005 on the Endorsement of the Rules of Rendering Services in Passenger Transportation on the Railway Transport, As Well As the Cargo and Luggage Transportation for Personal, Family, Household and Other Needs Other Than Entrepreneurial Activities

The endorsed rules shall regulate relations between the carriers and passenger natural persons, consignors (shippers) and consignees (recipients) when the services are rendered on the railway transport to deliver passengers, as well as cargo and luggage for personal, family, household and other needs other than entrepreneurial activities.

All mentioned users shall enjoy the same terms of services and payment for the services.

The Decision introduces the duty of the carrier to provide on the timely basis and free of charge in explicit and easily accessible form the listed information to users of his services.

However, the issue of certificates in writing, including the ones not pertaining to the rendered services, is charged according to the procedure defined in the rules of transportation of passengers, cargo and luggage.

When travelling in a long-distance train, the passenger may, in particular, make stops on the way prolonging the travel document (ticket) for up to 10 days, or for the period of illness if confirmed with the documents of a medical institution. The passenger may also renew the travel document (ticket) for another train on condition of additional payment for the seat if he is late for the train for up to 12 hours, or within 5 days because of the illness or accident, from the moment of departure of the train for which the travel document (ticket) was purchased for, or get back the cost of the travel less the cost of the seat in case of a refusal to travel.

Letter of the Ministry of Finance of the Russian Federation No. 03-04-11/21 of February 8, 2005 on the Putting Forward of Invoices

The invoices in cases of sale of services in the leasing of immovable property may be put forward no sooner than the end of the tax period when the above services were actually rendered.

Federal Constitutional Law No. 1-FKZ of March 7, 2005 on Amendments to the Federal Constitutional Law on the State Flag of the Russian Federation and the Federal Constitutional Law on the Emergency Situation Pertaining to Measures of Improvement of State Management in the Sphere of Safeguarding and Protection of the State Border of the Russian Federation

In view of prevalence of the operative method of safeguarding the state border of the Russian Federation over the use of troops, the notion of the "border guard troops" is removed from the mentioned Federal Constitutional Laws while leaving the notion of the "border guard bodies".

Federal Law No. 16-FZ of March 7, 2005 on Amendments to Articles 9 and 22.1 of the Federal Law on the Securities Market

Introduces the duty of the organiser of trade at the securities market to notify the federal body of executive power in charge of the securities market of inclusion (exclusion) of securities in the list (from the list) of securities permitted for tenders no later than the following day after the date of adoption of the appropriate decision.

Specifies that the securities prospectus may be singed, at the issuer disposal, by the financial advisor at the securities market, thus confirming the authenticity and completeness of all information contained in the securities prospectus, except for the part confirmed by the auditor and/or assessor. Earlier, in cases of public placing or public circulation of emission securities, the securities prospectus must have been signed on the obligatory basis by the financial advisor.

Federal Law No. 15-FZ of March 7, 2005 on Amendments to Some of the Legislative Acts of the Russian Federation and Invalidation of Individual Provisions of the Legislative Acts of the Russian Federation Pertaining to the Measures of Improvement of State Management in the Sphere of Safeguarding and Protection of the State Border of the Russian Federation

Since the work of the border guard bodies and the border guard troops at present reached such level of uniformity and interaction that they actually cannot be separated structurally, the notion of the "border guard troops" is removed from the federal legislation. The structure of the border guard bodies and the border guard troops is being brought in compliance with the structure of the Federal Security Service.

Federal Law No. 14-FZ of March 7, 2005 on Amendments to Article 8.8 of the Code of Administrative Violations of the Russian Federation

Introduces administrative liability for the failure to use the land plot intended for agricultural production or housing or another construction, for the designated purpose within the time limits specified in the federal law. The mentioned violation may imply an administrative fine: from 5 to 10 minimum amounts of labour remuneration for citizens, from 10 to 20 minimum amounts of labour remuneration for officials, from 100 to 200 minimum amounts of labour remuneration for legal entities.

Federal Law No. 13-FZ of March 7, 2005 on Amendments to Articles 17 and 18 of the RSFSR Law on Competition and Restriction of Monopolist Activities at Commodity Markets

The amendments envisage a significant increase of the threshold values of the cost of assets specified in Articles 17 and 18 of the Law.

According to the amendments, the merger or incorporation of commercial organisations with the total balance cost of the assets according to the most recent balance report being greater than 30 million (earlier, 200,000) minimum amounts of labour remuneration shall occur with preliminary consent of the antimonopoly body.

The founders (participants) must notify the antimonopoly body, within 45 days from the day of the state registration, of the creation of commercial organisations, as well as of their merger or incorporation, if the total cost of the assets according to the most recent balance report is greater than 2 million (earlier, 200,000 and 100,000 respectively) minimum amounts of labour remuneration.

Preliminary consent of the antimonopoly body in cases of purchase of stocks (shares) in the registered capital of commercial organisations must be obtained if the total cost of the assets according to the most recent balance report of the buyers is greater than 30 million (earlier, 200,000) minimum amounts of labour remuneration. If the total cost of the assets is greater than 2 million (earlier, 100,000) minimum amounts of labour remuneration, the committed transaction must be reported to the antimonopoly body.

Federal Law No. 12-FZ of March 7, 2005 on Amendments to the Law of the Russian Federation on Organisation of Insurance Work in the Russian Federation and to Article 2 of the Federal Law on Amendments to the Law of the Russian Federation on Organisation of Insurance Work in the Russian Federation and Invalidation of Some of the Legislative Acts of the Russian Federation

The amendments refine the norms of increase of the amount of the registered capital by insurers and of the bringing of the types of insurance activities in compliance with the specified classification. The Law extends the time limit before which reinsurance companies and insurance brokers must obtain licenses: from July 1, 2005 to July 1, 2007. Insurance organisations must obtain licenses for reinsurance activities before expiry of this date.

The amendments also envisage opportunities for Russian insurers to conclude contracts of reinsurance with foreign insurance organisations involving international insurance brokers.

Persons implementing the functions of the sole executive body and chief accountant of the insurance organisation with foreign investments must be living permanently on the territory of the Russian Federation.

Pursuant to the entry into force from January 1, 2005 of Chapter 25.3 "The State Duty" of the Tax Code of the Russian Federation, invalidates Article 32.2 specifying the amount of payment for the issue of the license. A new wording is provided for Article 32.8 defining the procedure of termination of insurance activities of the subject of insurance business or its liquidation because of the revocation of the license.

Federal Law No. 11-FZ of March 7, 2005 on the Restrictions on the Retail Sale and Consumption (Drinking) of Beer and Drinks Made on Its Basis

Introduces restrictions on the retail sale and consumption (drinking) of beer with the content of ethyl alcohol greater than 0.5% of the volume of the finished product and drinks made on its basis for the purpose of protection of morale and health of people, the underage, first and foremost.

Retail sale and consumption (drinking) of the mentioned commodities shall be prohibited in child, educational and medical organisations, on all types of public transport, as well as organisations of culture, rehabilitation and sports buildings. The sale of beer and drinks made on its basis shall be prohibited in all cases to the underage. Therefore, consumption (drinking) of such drinks shall be prohibited for the underage in any public places.

The places prohibited for retail sale, including the sale of draft drinks, and consumption (drinking) of beer and drinks made on its basis shall be defined by the bodies of local government.

The Federal Law is entered into force thirty days after the date of its official publication.

Federal Law No. 10-FZ of March 7, 2005 on Amendments to Article 16 of the Federal Law on the Circulation of Lands of Agricultural Destination

From 2 to 4 years extends the period when the owners of land shares may redraw the earlier concluded lease contracts in compliance with the rules of the Civil Code and provisions of Item 2 of Article 9 of the Federal Law on the circulation of lands of agricultural destination.

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

Federal Law No. 9-FZ of March 7, 2005 on the Ratification of the Agreement between the Government of the Russian Federation and the Government of the French Republic on the Facilitation, on the Mutual Basis, of the Terms of Entry, Travel and Exit for the Citizens of the Russian Federation the Citizens of the French Republic

Ratifies the Agreement signed in Moscow on June 15, 2004.

Federal Law No. 8-FZ of March 7, 2005 on the Ratification of the Agreement between the Government of the Russian Federation and the Government of the Italian Republic on the Simplification of Issue of Visas to the Citizens of the Russian Federation and the Citizens of the Italian Republic

Ratifies the Agreement singed in Moscow on June 15, 2004.

Federal Law No. 7-FZ of March 7, 2005 on the Ratification of the Agreement between the Russian Federation and the Kirghiz Republic on Cooperation in the Security Sphere

Ratifies the Agreement singed in Bishkek on December 5, 2002.

Federal Law No. 6-FZ of March 7, 2005 on the Ratification of the Agreement between the Russian Federation and the Republic of Kazakhstan on the Mutual Planning of the Use of Troops (Forces) in the Interests of Mutual Security of the Russian Federation and the Republic of Kazakhstan

Ratifies the Agreement signed in Moscow on January 16, 2004.

Order of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being No. 101 of January 25, 2005 on the Procedure for Carrying out Sanitary and Epidemiological Expert Evaluations, Investigations, Surveys, Testing and Toxicology, Hygienic and Other Types of Assessments

Defines the rules of carrying out sanitary and epidemiological expert evaluations, investigations, surveys, testing and toxicology, hygienic and other types of assessments arranged by the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being, federal state public-health institutions providing for activities of the bodies in charge of the state sanitary and epidemiological enforcement, as well as other accredited organisations.

The grounds for the mentioned measures shall be the orders of chief state sanitary physicians or their deputies, as well as applications signed by citizens, independent entrepreneurs, legal entities.

The orders to arrange expert evaluations shall be issued by chief state sanitary physicians (their deputies) to the federal state public-health institutions, citizens, independent entrepreneurs, legal entities and are obligatory for execution within specified time limits.

Registered in the Ministry of Justice of the Russian Federation on March 3, 2005. Reg. No. 6381.

Direction of the Central Bank of Russia No. 1559-U of March 1, 2005 on the Invalidation of the Direction of the Bank of Russia No. 812-U of June 30, 2000 on the Procedure of Submission by Credit Organisations to the Bank of Russia in the Electronic Form of Reports Envisaged in the Direction of the Bank of Russia No. 7-U of October 24, 1997 on the Procedure of Drawing up and Submission of Reports of Credit Organisations to the Central Bank of the Russian Federation Certified with an Electronic Digital Signature

The Direction of the Bank of Russia No. 812-U of June 30, 2000 shall be invalidated pursuant to the adoption of the Direction of the Central Bank of Russia No. 1546-U of January 24, 2005.

The Direction shall enter into force from July 1, 2005.

Letter of the Central Bank of Russia No. 35-T of February 28, 2005 on the Methodology Recommendations on the Analysis of Financial Reports Drawn up by Credit Organisations in Compliance with International Accounting and Reporting Standards

Analysis of financial reports for the period beginning on January 1, 2004 and ending on September 30, 2004 and December 31, 2004 is arranged using the method of comparison of the figures and information of the activities of credit organisations in accordance with international accounting and reporting standards and reports drawn up to the Russian rules of accounting work. Significant deviations, in particular, are considered to be the ones in the figures of the bank's normative of sufficiency of own resources (capital) (N1).

The Letter lists 14 forms of reports used as the basis for comparative analysis pertaining to the Russian reports.

Results of the analysis shall be used for banking enforcement purposes.

Letter of the Ministry of Finance of the Russian Federation No. 03-03-01-02/65 of February 25, 2005 on the Procedure of Filling of the Declaration for the Profit Tax from Organisations in Pursuance of the Provisions of the Federal Laws No. 95-FZ of July 29, 2004, No. 107-FZ of August 20, 2004 and No. 204-FZ of December 29, 2004

Before the endorsement of the new form of the tax declaration for the profit tax from organisations, as well as its filling procedure, the taxpayers shall submit to the tax bodies tax declarations for this tax drawn up using the form endorsed by the Order of the Ministry of Taxation of the Russian Federation No. BG-3-02/614 of November 11, 2003. The Letter defines the particulars of filling of the declaration taking into account the amendments to Chapter 25 "Profit Tax from Organisations" of the Tax Code of the Russian Federation.

The Letter explains the particulars of filling of the tax declaration by non-state pension funds beginning with reporting periods of 2005 when the taxpayers get tied resources, as well as the particulars of recording of individual operations with securities and incomes from shared participation.

Decision of the Government of the Russian Federation No. 125 of March 12, 2005 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Component Parts for Washing Machines

Refines the rates of the import customs duties for component parts for washing machines. Commodities classified under codes 8450 90 000 0 and 8501 40 910 9 of the Foreign Trade Commodity Nomenclature shall be imported duty free. The rate of the import customs duty for electric water heaters installed with an insulated frame with the power rating at least 1,400 W, however, not greater than 1,500 W (code according to the Foreign Trade Commodity Nomenclature 8516 80 910) is fixed in the amount of 5% of the customs cost, for other component parts (code according to the Foreign Trade Commodity Nomenclature 8516 80 910 9) - in the amount of 15% of the customs cost.

The Decision shall enter into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 123 of March 10, 2005 on the Authority of the Ministry of Education and Science of the Russian Federation to Render Aid to Children Having Found Themselves Without Parental Support in Accommodation in Families for Bringing up

The Ministry of Education and Science is a federal operator of the state databank of children having found themselves without parental support. This Ministry is vested with authority to issue permissions to open representations of the bodies and organisations specially authorised by foreign states in charge of adoption of children on the territory of the Russian Federation and control of their activities.

Decision of the Government of the Russian Federation No. 122 of March 10, 2005 on the Non-Application of the Rate of the Export Customs Duty for Mineral Fertilisers

The rate of the export customs duty specified by the Decision of the Government of the Russian Federation No. 1198 of October 28, 1999 in the amount of 5% of the customs cost shall not apply to mineral or chemical fertilisers containing three nutrient elements: nitrogen, phosphorus and potassium (code according to the Foreign Trade Commodity Nomenclature of Russia 3105 20).

The Decision shall enter into force one month after the day of its official publication.

Order of the Ministry of Economic Development and Trade of the Russian Federation No. 9 of January 27, 2005 on the Endorsement of the Procedure of Introduction of the Special, Simplified Procedures of Customs Registration for Individual Entities

Introduces the special, simplified procedures of customs registration for individual entities importing commodities, as well as a procedure of keeping records of commercial documentation by such entities. The Order lists the documents and information necessary for the introduction of the mentioned procedures, as well as the procedure of their submission and examination. The categories of entities that may enjoy simplified procedures of customs registration are listed in Article 68 of the Customs Code. In particular, the mentioned procedures may be introduced for the entities keeping records of their commercial documentation in a way permitting the customs bodies to compare the information contained in them and information presented to the customs bodies during customs registration of commodities, as well as for those engaged in foreign-trade activities for at least three years.

The following special simplified procedures may be introduced: temporary storage of commodities available under the customs control at the warehouse(s) of the applicant; preliminary declaring of commodities while submitting an incomplete or incomplete periodic customs declaration; declaring of commodities available under the customs control at the warehouse(s) of the applicant while submitting a periodic customs declaration; release of commodities before submission of the customs declaration.

Application of the special simplified procedures invalidates the provisions of the normative legal acts imposing restrictions on the places of declaring of individual commodities, as well as the authority of the customs bodies.

The Order shall enter into force 10 days after the day of its official publication.

Registered in the Ministry of Justice of the Russian Federation on March 3, 2005. Reg. No. 6377.

Decision of the Government of the Russian Federation No. 118 of March 6, 2005 on the Endorsement of the Regulation on the Development of the Perspective Financial Plan of the Russian Federation and the Draft Federal Law on the Federal Budget for the Subsequent Fiscal Year

The perspective financial plan of the Russian Federation and the draft federal law on the federal budget for the subsequent fiscal year are worked out proceeding from scenarios of the functioning of the economy of the country for the average-term period and the forecast of socio-economic development for the subsequent fiscal year and the average-term perspective.

The perspective financial plan is worked out proceeding from the need to create conditions to provide for a balanced development in three stages. At the first stage, the main directions of the tax policy and customs policy are begin developed and approved, the main figures of the summary financial balance of the Russian Federation, as well as the terms of the scenarios. At the second stage, the main figures of the perspective financial plan are being worked out and approved, as well as the main directions of the debts policy. At the third stage, the draft perspective financial plan is being developed and approved.

The Decision defines the main requirements to the draft federal budget.

Letter of the Federal Service for Financial Markets No. 05-OV-02-5/2940 of March 2, 2005 on the Registration (Re-Registration) in the Register of Certified Persons

The registration (re-registration) of the certified persons to the requirements of the Regulation on the specialists of the securities market endorsed by the Decision of the Federal Commission for Securities Market of Russia No. 03-47/ps of December 24, 2003 shall be carried out regardless of the fact of taking professional development courses by the certified persons in one of the educational centres or the fact of passing of an additional qualification examination. However, two years after the date of the entry into force of the mentioned Regulation, certified persons must present to the authorised organisation (territorial body of the Service) having accepted the documents for the registration (re-registration) a copy of the document confirming the fact of professional development in an educational centre, or an excerpt from the protocol of the examination commission of the results of passing of an additional examination.

Telegram of the Federal Customs Service No. TF-369 of February 28, 2005

Before the entry into force of the special acts on the implementation of the functions of state control of the quality of grains in the country, customs registration of exported grains shall be done using the sanitary and epidemiological statements and the phyto-sanitary certificates, and the products of their processing - compliance certificates.

Decision of the Constitutional Court of the Russian Federation of March 15, 2005 on the Case of Constitutionality of Provisions of Item 2 of Article 278 and Article 279 of the Labour Code of the Russian Federation and Paragraph 2 of Item 4 of Article 69 of the Federal Law on Joint-Stock Companies Pursuant to the Requests of the Volkhovsky City Court of the Leningrad Province, Oktyabrsky Regional Court of the City of Stavropol and Appeals of a Number of Citizens

The Constitutional Court of the Russian Federation recognised as not contradicting the Constitution of the Russian Federation provisions of Item 2 of Article 278 of the Labour Code and Paragraph 2 of Item 4 of Article 69 of the Federal Law on joint-stock companies permitting to discontinue the labour contract with the head of the organisation pursuant to the decision on the early discontinuation of the labour contract taken by the authorised body of the legal entity, including the board of directors (supervisory board) of the joint-stock company, or the owner of the property of the organisation, or the person (body) authorised by the owner. The mentioned provisions imply that discontinuation of the labour contract in the given case is not a measure of legal liability not permitted without a fair compensation, the amount being defined in the labour contract, i.e. agreement between the parties, or court ruling in case of a dispute. The revealed constitutional and legal meaning of the mentioned norms is obligato ry to all and excludes any other interpretation of them in judicial practice.

Not complying with the Constitution of the Russian Federation is recognised to be Article 279 of the Labour Code stating that in case of a discontinuation of the labour contract with the head of the organisation before the expiry of its effective term at the decision of the authorised body or the owner in the absence of guilty activities (failure to act) on the part of the head of the organisation, he shall be entitled for a compensation for the early discontinuation of the labour contract with him in the amount specified in the labour contract. The given Article is in violation of the Constitution of the Russian Federation where it permits for an early discontinuation of the labour contract with the head of the organisation without a fair compensation without specifying the guaranteed minimum amount of compensation due to the head of the organisation in the mentioned case. Before the necessary changes are introduced in the legislation, the mentioned guaranteed minimum amount of compensation may not be lower than the one envisaged in the actual legislation for similar situations of discontinuation of the labour contract with the head of the organisation because of the circumstances beyond his control.

Direction of the Central Bank of Russia No. 1550-U of February 18, 2005 on the Amendments to the Instruction of the Bank of Russia No. 112-I of March 31, 2004 on the Obligatory Normatives for Credit Organisations Issuing Mortgage Coverage Bonds

The Instruction excludes references to the general liquidity normative N5.

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 March 14, 2005. Reg. No. 6394.

Direction of the Central Bank of Russia No. 1553-U of February 18, 2005 on the Amendment to the Regulation of the Bank of Russia No. 191-P of July 30, 2002 on the Consolidated Reports

The amendments are introduced in the commentaries to the estimate of obligatory normatives on the basis of consolidated reports. According to the amendments, liquidity normatives (N2-N4, N14) of the group must not be calculated and reported to the Bank of Russia. The Direction excludes a reference to the liquidity normative (N5).

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 March 14, 2005. Reg. No. 6393.

Order of the Ministry of Finance of the Russian Federation No. 23n of February 17, 2005 on the Amendment to Appendix 2 to the Instruction on the Procedure of Filling of the Tax Declaration for the Uniform Imputed Income Tax for Individual Types of Activities Endorsed by the Order of the Ministry of Finance of the Russian Federation No. 96n of November 1, 2004

Provides a new wording for the table of codes of the types of entrepreneurial activities and the value of basic profitability per unit of physical indicator.

The Order shall apply beginning with the estimates for the I quarter of 2005.

Registered in the Ministry of Justice of the Russian Federation on March 14, 2005. Reg. No. 6392.

Direction of the Central Bank of Russia No. 1549-U of February 18, 2005 on the Amendments to the Instruction of the Bank of Russia No. 110-I of January 16, 2004 on the Bank's Obligatory Normatives

Excludes the bank's general liquidity normative (N5) regulating (restricting) the general risk of loosing liquidity by the bank and defining the minimum correlation of liquidity assets to the total bank assets.

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 March 14, 2005. Reg. No. 6391.

Order of the Ministry of Information Technologies and Communication of the Russian Federation No. 24 of March 4, 2005 on the Organisation of Work to License Activities in the Sphere of Communication Services

The Federal Service of Enforcement in the Sphere of Communication is ordered to organise the work in the licensing of activities in the sphere of communication services.

Endorses the blank form of the license of the Federal Service of Enforcement in the Sphere of Communication.

Registered in the Ministry of Justice of the Russian Federation on March 11, 2005. Reg. No. 6390.

Direction of the Central Bank of Russia No. 1555-U of February 18, 2005 on the Amendment to the Regulation of the Bank of Russia No. 241-P of November 26, 2003 on the Interim Administration in Charge of the Management of the Credit Organisation

Specifies that the balance cost of the assets of the credit organisation is determined according to the information of Line 11 of Column 3 of the Reporting Form 0409806 "Accounting Balance Report (Published Form)" of Appendix 1 to the Direction of the Bank of Russia No. 1376-U of January 16, 2004. Earlier, the balance cost of the assets of the credit organisation was determined as a symbol "A" value used for the calculation of the obligatory normative of general liquidity (N5).

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 March 11, 2005. Reg. No. 6387.

Regulation of the Federal Fund of Obligatory Medical Insurance on the Procedure of Allocation of Subsidies for Obligatory Medical Insurance for Non-Working Population (Children) from the Resources of the Federal Fund of Obligatory Medical Insurance (Endorsed by the Management Board of the Federal Fund of Obligatory Medical Insurance on December 25, 2004, No. 2A/2a)

Expenses for obligatory medical insurance for non-working population (children) are allocated from the resources envisaged for these purposes in the item of the budget of the Federal Fund of Obligatory Medical Insurance for the current fiscal year in accordance with the functional classification of expenses of the budgets of the Russian Federation. Distribution of the subsidies to territorial funds is arranged proceeding form the average listed number of children insured under the obligatory medical insurance in the subject of the Russian Federation, taking into account the level of the budget security of the subject of the Russian Federation and the coefficient of increase of the cost of the conditional unit of the budget services. Application for the subsidy is submitted by the territorial fund until January 30 of the appropriate year according to the specimen specified by the Federal Fund of Obligatory Medical Insurance. The prerequisite for the granting of the subsidy is the payment of insurance contribut ions for obligatory medical insurance for non-working population by the regional bodies of executive power of the subjects of the Russian Federation.

Registered in the Ministry of Justice of the Russian Federation on March 11, 2005. Reg. No. 6384.

Decision of the Government of the Russian Federation No. 128 of March 16, 2005 on the Amendment to Appendix 3 to the Decision of the Government of the Russian Federation No. 482 of September 17, 2004

The list of officials whose service vehicles are outfitted with special state registration plates shall include also the Chairman of the Interagency Commission for the Protection of the State Secret, Director of the Federal Service of Export and Technical Control of Russia.

Order of the Government of the Russian Federation No. 277-r of March 15, 2005

Approves the concept of creation of the state system of making, drawing up and control of passport and visa documents of new generation defining the legal, social, organisational-and-technical and financial-and-economic fundamentals for introduction in the Russian Federation of the passport and visa documents containing biometric information of their holders.

The new generation passport and visa documents include the documents identifying the citizens of the Russian Federation abroad, entry visas, residence permits issued to foreign citizens or stateless persons, as well as travel documents to refugees.

Direction of the Central Bank of Russia No. 1562-U of March 11, 2005 on the Amendments to the Direction of the Bank of Russia No. 1376-U of January 16, 2004 on the List, Forms and Procedure of Drawing up and Submission of the Forms of Reports of Credit Organisations to the Central Bank of the Russian Federation

Endorsed the new Reporting Form 0409909 "Information on the Accounts Opened to the Federal Institutions in Credit Organisations (Their Branches) to Register Operations with Resources from Entrepreneurial and Other Profitable Activities" and its drawing up procedure.

Credit organisations (their branches) shall draw up and submit to the territorial institutions of the Bank of Russia reports drawn up to Form 0409909 on the quarterly basis as of the 1st of the month following the reported quarter.

The report includes information on the accounts opened for the federal institutions on the Balance Account 40503 "Accounts of the Federally Owned Organisations. Non-Commercial Organisations" to register operations with resources from entrepreneurial and other profitable activities in the currency of the Russian Federation and foreign currencies.

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

Registration pending in the Ministry of Justice of the Russian Federation.

Direction of the Central Bank of Russia No. 1561-U of March 11, 2005 on the Amendments to the Direction of the Bank of Russia No. 1375-U of January 16, 2004 on the Rules of Drawing up and Submission of Reports by Credit Organisations to the Central Bank of the Russian Federation

The amendments specify that the time limits for submission of reports are extended by the number of non-working holidays if they are defined in calendar days, and are not extended if they are defined as a fixed date (day of the month).

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

Registration pending in the Ministry of Justice of the Russian Federation.

Decision of the Government of the Russian Federation No. 129 of March 16, 2005 on the Amendments to the Regulation on the Procedure for Carrying out Military Training of the Citizens of the Russian Federation Being in the Reserve

The amendments pertain to the procedure and amounts of material support for the citizens undergoing military training.

Order of the Ministry of Internal Affairs of the Russian Federation and the Federal Security Service of the Russian Federation No. 97/88 of February 17, 2005 on the Endorsement of the Specimen of the Blank Form of the Migration Card and Technical Requirements to It

Endorses the specimen of the blank form of the migration card and technical requirements to it. The technical requirements specify its composition, size, text volume and layout, colour and method of making.

Registered in the Ministry of Justice of the Russian Federation on March 16, 2005. Reg. No. 6399.

Order of the Ministry of Transport of the Russian Federation No. 1 of January 18, 2005 on the Endorsement of the Federal Aviation Rules "Flight Checks of the Ground Means of Flight Radio Technical Support, Aviation Telecommunication and Systems of Light Signalling Equipment of the Air Fields of Civil Aviation"

The Federal Aviation Rules define organisation and procedure for carrying out and documenting the results of aviation works of flight checks arranged to confirm compliance of parameters and characteristics of the ground means of flight radio technical support, communication and systems of light signalling equipment with the requirements of the normative and technical documentation to provide for the safety and regularity of air traffic.

The Federal Aviation Rules are obligatory for guidance and execution by all natural persons and legal entities engaged in operation of the ground means of flight radio technical support, communication and systems of light signalling equipment, air traffic control (servicing), operation of laboratory air vessels, as well as control of observation of the present Federal Aviation Rules.

Registered in the Ministry of Justice of the Russian Federation on March 10, 2005. Reg. No. 6383.

Decision of the Government of the Russian Federation No. 132 of March 17, 2005 on Additional Measurers to Regulate the Import of Beef, Pork and Poultry Meet

In cases of introduction in 2005 by the Federal Service of Veterinary and Phyto-Sanitary Enforcement of a full or partial prohibition to import beef, pork or poultry meet, fresh, chilled or frozen, from any of the supplier states (union of states) because of an unfavourable epizootic situation, the importer may redraw his license for a license for the import of the same commodity from any other state in the same amount regardless of the volume of the fixed quota.

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

Decision of the Government of the Russian Federation No. 131 of March 17, 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 increased from USD 83 to USD 102.6 per ton.

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

Letter of the Federal Tax Service and the Savings Bank of the Russian Federation No. MM-6-10/143/07-125V of February 18, 2005 on the Amendments to the Letter of the Ministry of Taxation of Russia and the Savings Bank of Russia No. FS-8-10/1199/04-5198 of September 10, 2001 on the New Blank Forms of Payment Documents for the Transfer of Taxes (Fees), Penalties and Fines by Natural Person Taxpayers to the Budget System of the Russian Federation: Form N PD (Tax) and Form N PD-4sb (Tax)

Instead of the earlier endorsed Forms PD (tax) and PD-4sb (tax), introduces the new, uniform blank form of the payment document, Form N PD (tax). The payment document shall be used by natural persons for payments to the budgets of all levels of the budget system of the Russian Federation to transfer taxes (fees), penalties and fines through separate structural divisions of the Savings Bank of Russia. The blank form shall also be filled and sent to the natural person taxpayers together with the tax notification in compliance with Article 52 of the Tax Code of the Russian Federation or together with the tax (fee) payment demand in compliance with Article 69 of the Tax Code of the Russian Federation.

The amendments are entered into force from May 1, 2005.

Decision of the Constitutional Court of the Russian Federation No. 4-P of March 22, 2005 on the Case of Constitutionality of a Number of Provisions of the Code of Criminal Procedures of the Russian Federation Regulating the Procedure and Time Limits of Application of Detention As a Preventive Punishment at the Stages of Criminal Proceedings Following Preliminary Investigation and Sending the Case to Court Pursuant to Appeals of a Number of Citizens

The Constitutional Court of the Russian Federation recognised as complying with the Constitution of the Russian Federation Part 10 of Article 108, Parts 10 and 11 of Article 109 and Part 1 of Article 255 of the Code of Criminal Procedures of the Russian Federation permitting the court to examine at its own initiative the issue of application of detention to the accused as a preventive punishment, since the provisions contained in them do not permit the court to take decision on the mentioned issue without investigating the evidence presented by the prosecution and the defence confirming the presence or absence of the grounds to apply the given preventive punishment.

Article 227, Article 228, Part 2 of Article 229 of the Code of Criminal Procedures of the Russian Federation and Part 2 and Part 3 of Article 255, Article 410 and Article 411 of this Code normatively connected with them are also recognised as not contradicting the Constitution of the Russian Federation, since the provisions contained in them do not permit to detain the accused without a court ruling after the case is sent to the court by the prosecutor or the higher court.

The Decision confirms the constitutionality of Part 1 and Part 2 of Article 110, Part 3 of Article 255, Part 7 of Article 410, Part 1 of Article 411 of the Code of Criminal Procedures of the Russian Federation, since the provisions contained in them do not permit for an arbitrary, uncontrolled by the court prolongation of the period of detention of the accused and do not exempt the court from the duty to process the case within reasonable time limits.

Article 227, Part 2 of Article 228, Part 2 and Part 3 of Article 231, Article 477 (Appendix 15) of the Code of Criminal Procedures of the Russian Federation, where it specifies the procedure of taking the decision on the preventive punishment by the judge during preparation for the court session, are recognised as not contradicting the Constitution of the Russian Federation. The provisions contained in them suggest providing to the accused the right to participate in the examination of the issue of application of detention as a preventive punishment by the court, prolongation of the period of detention or leaving the given preventive punishment unchanged.

The Decision is entered into force immediately after annunciation.

Decision of the Government of the Russian Federation No. 139 of March 18, 2005 on the Endorsement of the Rules of Carrying out of the Annual Audit Check of Accounting Work and Financial (Accounting) Reports Pertaining to Generation and Investing of Resources of Accumulated Pensions, As Well As Financing of Payments at the Expense of Resources of Accumulated Pensions

The goal of the audit check is the forming of opinion on compliance with the requirements of the legislation of the Russian Federation of the procedure of keeping by the specialised depositary and the management companies of accounting work and reports pertaining to generation and investing of resources of accumulated pensions and financing of payments at the expense of resources of accumulated pensions.

The audit check shall be arranged separately for operations under each contract for the services of the specialised depositary concluded with management companies providing trust control of resources of accumulated pensions, as well as the Pension Fund of Russia.

The audit statements (beginning with financial (accounting) reports for the year 2004) shall be submitted by the specialised depositary and the management companies to the Federal Service for Financial Markets within 90 days after the end of the year and shall be published in mass media together with reports of resources of accumulated pensions and financial results of their investing.

Order of the Ministry of Justice of the Russian Federation No. 16 of March 4, 2005 on the Endorsement of the Rules of Entry of Records of the Rights for the Enterprise As a Property Complex and Transactions with It in the Joint State Register of the Rights for Immovable Property and Transactions with It and of Interaction between the Federal Registration Service and Its Territorial Bodies

Specifies the procedure of entry of records on the rights for the enterprise as a property complex and transactions with it in the Joint State Register of the Rights for Immovable Property and Transactions with It, as well as the procedure of interaction of the Federal Registration Service and its territorial bodies.

The state registration of the rights, restrictions (encumbrances) of the rights for the enterprise and transactions with it shall be vested in the Federal Registration Service. The rights for the land plots and other objects of immovable property comprising the enterprise, their restrictions (encumbrances), transactions with the given objects of immovable property must be registered by the territorial bodies of the Federal Registration Service at the place of location of the given objects.

The Order provides the form of the report of acceptance of application for the state registration of the right, restriction (encumbrance) of the right for the enterprise, transactions with it.

Registered in the Ministry of Justice of the Russian Federation on March 17, 2005. Reg. No. 6404.

Information of the Central Bank of Russia of March 21, 2005 on the Change of the Structure of the Bicurrency Basket - an Operational Benchmark for the Rates Policy of the Bank of Russia

Increases the share of euro from 0.1 to 0.2 in the bicurrency basket from March 15, 2005. The increase of the share of euro in the bicurrency basket is aimed at the further equalisation of the intraday volatility of the rouble rate to the US dollar and other foreign currencies significant for the Russian Federation and took into account adaptation of the participants of the internal currency market to the new conditions of rate forming.

Federal Law No. 24-FZ of March 21, 2005 on the Ratification of the Agreement between the Government of the Russian Federation and the Collective Security Treaty Organisation on the Terms of Stay of the Secretariat of the Collective Security Treaty Organisation on the Territory of the Russian Federation

Ratifies the Agreement signed in Moscow on December 19, 2003.

Federal Law No. 23-FZ of March 21, 2005 on the Ratification of the Vienna Convention on Civil Liability for Nuclear Damage

Ratifies the Convention signed in Vienna on May 8, 1996.

Federal Law No. 22-FZ of March 21, 2005 on the Amendment to Article 839 of Part 2 of the Civil Code of the Russian Federation

According to the amendments, the interest on the amount of the bank deposit shall accrue until the day of its return to the depositor inclusive, and if it is written off from the depositor account for other reasons, until the day of writing off inclusive. Earlier, the interest was accrued until the day preceding the return of the amount of the deposit or its writing off from the account for other reasons. Thus, the period of accruing of interest to depositors is increased by one day.

Federal Law No. 20-FZ of March 21, 2005 on the Amendments to Some of the Legislative Acts of the Russian Federation Pursuant to Implementation of the Aviation Safety Measures on the Air Transport

The amendments create fundamentals for interaction of the bodies of internal affairs and aviation safety services to provide for the aviation safety in the Russian airports. According to the amendments, the work of the aviation safety services operating independently in issues of airport security and personal examination shall involve employees of the bodies of internal affairs on the transport.

The Law specifies, in particular, that obligatory certification of legal entities directly engaged in aviation safety work, as well as certification of their employees, shall involve representatives of the authorised federal body of executive power in the sphere of internal affairs.

To provide for the aviation safety, the carriers shall hand over to the law enforcement bodies personal information on the passengers of air vessels contained in transportation documents.

Federal Law No. 19-FZ of March 21, 2005 on the Amendments to the Code of Administrative Violations of the Russian Federation

Enhances administrative liability for the driver refusal to pass medical examination to test drunken driving. Such violation shall imply the driver's license suspension for one and half to two years (earlier, implied an administrative fine of 10 to 20 minimum amount of labour remuneration or license suspension for one year).

The Federal Law is entered into force 30 days after the day of its official publication.

Federal Law No. 18-FZ of March 21, 2005 on the Resources of the Federal Budget Allocated to the Pension Fund of the Russian Federation to Reimburse the Payment of Insurance Contributions for the Child Care Period before He Reaches One and a Half Years of Age and the Period of the Draft Military Service

Defines the procedure of allocation to the Pension Fund of resources of the federal budget to reimburse the payment of insurance contributions for the child care period before he reaches one and a half years of age and the period of the draft military service, as well as the procedure of calculation of these resources. The amount of allocated resources is determined by multiplying the cost of insurance year as of the day of fixing the insured part of the labour pension by the length of non-insured periods. The period of one month is processed as one twelfth of the year, and the period of one day is processed as on thirtieth of the month. The cost of the insurance year is endorsed on the annual basis by the Government of the Russian Federation.

Federal Law No. 17-FZ of March 21, 2005 on the Amendments to Article 4 of the Federal Law on the Amendments to Some of the Legislative Acts of the Russian Federation Pursuant to the Adoption of the Federal Law on Credit Histories

Amends the part of the Law extending the Code of Administrative Violations of the Russian Federation with new Articles 14.28 "Illegal Obtaining or Granting of the Credit Report" and 14.29 "Violation of the Established Procedure of Collection, Storage, Protection and Processing of Information Comprising the Credit History". Since the Code of Administrative Violations of the Russian Federation is also supplemented with Article 14.28 from June 1, 2005 pursuant to the Federal Law No. 219-FZ of December 30, 2004, the Law adjusts the numbering of the mentioned Articles.

Decision of the Government of the Russian Federation No. 149 of March 21, 2005 on the Procedure of Conclusion of Agreements between the Ministry of Finance of the Russian Federation and the Bodies of Executive Power of the Subjects of the Russian Federation on the Measures to Improve the Efficiency of Use of the Budget Resources and Increase the Tax and Non-Tax Incomes of the Budget of the Subject of the Russian Federation, As Well As Control over Their Execution

The endorsed rules shall regulate relations pertaining to agreements concluded with the subjects of the Russian Federation where the share of grants from the Federal Fund of Financial Support of the Subjects of the Russian Federation in the total volume of own incomes within the two of the most recent three reporting years was greater than 50%.

The grants from the mentioned Fund and budget credits from the federal budget are provided on condition of concluding agreements by the Ministry of Finance of Russia with these subjects of the Russian Federation on the measures to improve the efficiency of use of the budget resources and increase the tax and non-tax incomes of the budget of the subject of the Russian Federation.

Decision of the Government of the Russian Federation No. 145 of March 21, 2005 on the Endorsement of the Rates of the Export Customs Duties for Commodities of Oil 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 light and medium distillates, gas oils, benzene, toluene, xylene, oils, propane, butanes, ethylene, propylene, butylene, butadiene, other liquefied gases, as well as oil coke, oil asphalt and other residues of oil processing, is increased from USD 68.2 to USD 81.4 per ton.

Also increases the rate of the export customs duty for liquid fuels (codes according to the Foreign Trade Commodity Nomenclature of the Russian Federation 2710 19 510 0-2710 19 690 0) from USD 36.7 to USD 43.8 per ton.

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

Direction of the Central Bank of Russia No. 1552-U of February 18, 2005 on the Amendments to the Direction of the Bank of Russia No. 1379-U of January 16, 2004 on the Assessment of the Bank's Financial Stability to Recognise It Sufficient for Participation in the Deposit Insurance System

Pursuant to the exclusion of the bank's general liquidity normative (N5) specifies that the bank's general liquidity figures will consist of the figure of the average obligatory reserves (PL8) and the figure of obligatory reserves (PL9).

The figure of the average obligatory reserves (PL8) characterises the absence (presence) with the bank of the fact of failure to observe the duty to average the obligatory reserves. The figure is assessed for the month preceding the reporting date of the calculation of the figures of financial stability. If the bank does not use the average obligatory reserves in the analysed period, the PL8 figure is assumed to be 1.

The figure of obligatory reserves (PL9) characterises an absence (presence) with the bank of the facts of underpaid amounts of obligatory reserves. The figure is assessed in calendar days of the length of underpaid amount for the month preceding the reporting date of the calculation of the figures of financial stability.

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 March 21, 2005. Reg. No. 6414.

Direction of the Central Bank of Russia No. 1554-U of February 18, 2005 on the Amendment to the Regulation of the Bank of Russia No. 246-P of January 5, 2004 on the Procedure of Drawing up of Consolidated Reports by the Parent Credit Organisation of the Bank/Consolidated Group

The amendments are introduced pursuant to the exclusion of the bank's general liquidity normative (N5) regulating (restricting) the general risk of loosing liquidity by the bank and defining the minimum ratio of liquidity assets to the total bank assets.

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 March 17, 2005. Reg. No. 6408.

Order of the Federal Service for Financial Markets No. 05-2/pZ-n of February 18, 2005 on the Endorsement of the Regulation on the Annual Report and the Quarterly Reports of a Non-State Pension Fund

Specifies the composition and procedure of submission of the annual and quarterly reports by non-state pension funds. The annual and quarterly reports shall be submitted to the Federal Service for Financial Markets of Russia by non-state pension funds having obtained the license.

In the framework of the annual and quarterly reports, there are special reports drawn up according to the forms endorsed by the Order. The annual report is submitted within 90 days after the end of the year, the quarterly reports - within 30 days after the end of the quarter.

The Order is entered into force beginning with the submission of the annual report for the year 2004 by non-state pension funds to the Federal Service for Financial Markets of Russia.

Registered in the Ministry of Justice of the Russian Federation on March 17, 2005. Reg. No. 6403.

Order of the Federal Service of Ecological, Technological and Nuclear Enforcement No. 42 of January 28, 2005 on the Endorsement of the Regulation on the Organisation of Work in the Framework of the Federal Service of Ecological, Technological and Nuclear Enforcement Pertaining to Transborder Moving of Waste

Defines the procedure of issue of permissions by the Federal Service of Ecological, Technological and Nuclear Enforcement for transborder moving of waste. The permissions are issued for the transit shipment of hazardous waste over the territory of the Russian Federation, as well as for the import (export) of hazardous waste. The Order lists the documents submitted to the Service to examine the issue of a permission.

Registered in the Ministry of Justice of the Russian Federation on March 16, 2005. Reg. No. 6401.

Federal Law No. 21-FZ of March 21, 2005 on the Amendments to Article 12.7 of the Code of Administrative Violations of the Russian Federation

Enhances administrative responsibility for the driving of a transport vehicle by a driver not entitled for it. The mentioned violation shall be charged with a fine in the amount of 7 to 10 minimum amounts of labour remuneration (earlier, 3 to 5 minimum amount of labour remuneration).

The driving of a transport vehicle by a driver deprived of the right to drive transport vehicles implies an administrative fine in the amount of 10 to 15 minimum amounts of labour remuneration (earlier, 5 to 8 minimum amounts of labour remuneration).

Letter of the Ministry of Finance of the Russian Federation No. 03-06-05-05/14 of February 17, 2005 on the Payment of the Uniform Imputed Income Tax for Activities in Sale and Lease of Video Cassettes

Activities of independent entrepreneurs in the lease of video products to natural persons are subject to the uniform tax. Calculation of the uniform tax is done using the figure of basic profitability - number of employees including the independent entrepreneur.

Cash registers must be used when selling video products for cash to buyers (natural persons or legal entities).

Letter of the Ministry of Finance of the Russian Federation No. 03-06-05-04/35 of February 16, 2005 on the Procedure of Registration of the Organisation in the Tax Bodies at the Place of Location of Separate Divisions and Submission of Tax Declarations

The organisation registered in the tax body at the place of its location and possessing separate divisions on the territories covered by other tax bodies must be registered in these tax bodies according to established procedure.

Taxpayer organisations must submit tax declarations for the land tax to the tax body at the place of location of the land plot.

Organisation incorporating separate divisions shall submit to the tax bodies at the place of its location tax declaration for the profit tax for the whole of the organisation with a breakdown by separate divisions.

Tax declarations for the property tax from organisations must be submitted by taxpayers to the tax bodies at their place of location, the place of location of each of its separate divisions possessing a separate balance, as well as the place of location of each of the objects of immovable property. Organisation incorporating separate divisions that do not have a separate balance does not need to pay the property tax from organisations and submit tax declarations at the place of location of such separate divisions.

Decision of the Government of the Russian Federation No. 156 of March 23, 2005 on the Amendments to the List of Codes of the Types of Foodstuffs According to the All-Russia Classifier of Products Subject to the Value Added Tax at the 10% Rate at Sale Endorsed by the Decision of the Government of the Russian Federation No. 908 of December 31, 2004

Refines the codes of the following commodities: offal, edible animal fats, canned meat and vegetables and beans in blubber oil, butter, dairy products, sugar, other products of the mills and groats industry, bi-products and waste, combination fodder, bread of rye and wheat mills and mixed, bakery, bread crumb, alimentary pastes, groats, mills, some fishes and other.

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

Decision of the Government of the Russian Federation No. 154 of March 23, 2005 on the Amendments to the Decision of the Government of the Russian Federation No. 864 of December 29, 2004

Changes the procedure of financing of expenses pertaining to the state social aid granted to citizens in the form of social services. In 2005, such financing may be arranged regardless of the availability in the subject of the Russian Federation of a medical insurance organisation.

Specifies that resources allocated from the federal budget are intended to cover expenses of the territorial funds of obligatory medical insurance to control the quality, organisational and technical measures to provide the citizens with necessary medicines in the amount of 3% of the total volume of resources allocated for these purposes.

Decision of the Government of the Russian Federation No. 148 of March 21, 2005 on the Abolition of Some of the Governmental Coordination and Advisory Bodies Pursuant to Implementation of the Measures of Improvement of State Management

Abolishes the Advisory Council for the Issues of National and Cultural Autonomies of the Government of the Russian Federation and the Interagency Commission for the Appeals of Citizens of the Russian Federation Pertaining to Restrictions of Their Right of Exit from the Russian Federation.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 191 of March 3, 2005 on the Agency Awards of the Ministry of Public Health and Social Development of the Russian Federation

Endorses the Regulations on the agency awards of the Ministry of Public Health and Social Development: decoration sign "Mercy", breast badges "Expert of Public Health", "Expert of the Social and Labour Sphere" and the Certificate of Honour. Provides descriptions of the mentioned awards.

Letter of the Federal Tax Service No. GV-6-21/213@ of March 22, 2005 on the Calculation of the Tax Rate for the Tax on Extraction of Mineral Resources for the February of 2005

Provides information on the average level of prices for the Urals oil at the Mediterranean and the Rotterdam markets applied for the calculation of the tax on extraction of mineral resources for oil for the February of 2005.

Letter of the Federal Tax Service No. 02-1-07/2 of February 2, 2005 on the Procedure of Registration for Profit Taxation Purposes of the Interest under an Investments Tax Credit

Explains that the interest under an investments tax credit is not qualified as interest under borrowings of civil nature. The interest paid out by the organisation under the investments tax credit granted in compliance with the Tax Code of the Russian Federation may not reduce the taxable base for the profit tax.

Order of the Ministry of Regional Development of the Russian Federation No. 20 of March 1, 2005 on the Average Market Cost of 1 Square Meter of the Total Area of Dwelling Space for the II Quarter of 2005 for the Purpose of Calculation of the Amount of Free Subsidies for the Purchase of Dwelling Space by all Categories of Citizens Getting These Subsidies at the Expense of Resources of the Federal Budget

Endorses the amounts of the average market cost of 1 square meter of the total area of dwelling space (in roubles) for the II quarter of 2005 for the purpose of calculation of free subsidies for the purchase of dwelling space by all categories of citizens getting the mentioned subsidies at the expense of resources of the federal budget.

Registered in the Ministry of Justice of the Russian Federation on March 24, 2005. Reg. No. 6424.

Letter of the Federal Service of Insurance Enforcement No. 44-2085/02-01 of March 25, 2005 on the Procedure of Payment of the State Duty

Subjects of insurance activities shall pay the state duty in the amount of Rbl 300 for the processing of application for the license, Rbl 100 for the redrawing of the license. The issue of the license is charged with a state duty of Rbl 1,000. The Letter provides details of the payment order to transfer the mentioned payments.

Letter of the Department of Currency Regulation and Currency Control of the Central Bank of Russia No. 12-1-5/414 of February 16, 2005 on the Application of Item 2.2.3 of the Instruction of the Bank of Russia No. 113-I of April 28, 2004

Normative acts of the Bank of Russia do not specify the requirements to organisations where a cash worker may get the document confirming the passing of the special training by him in the methods of determination of the signs of authenticity of the currency notes of foreign states (groups of states), as well as the solvency and authenticity of banknotes and coins of the Bank of Russia. Therefore, an authorised bank may arrange the training of cash workers independently and issue a document of the passing of such training, or provide training in specialised organisations (educational institutions) possessing a license for the appropriate educational activities.

The document issued by one authorised bank may not serve as a sufficient confirmation of the appropriate qualification of the cash worker for another authorised bank. If the bank acknowledges the documents issued by another authorised bank, it assumes possible risks if it hires such cash worker.

Order of the Ministry of Finance of the Russian Federation No. 30n of March 3, 2005 on the Endorsement of the Form of the Tax Declaration for the Uniform Tax Paid When Applying the Simplified System of Taxation and Its Filling Procedure

Endorses the new form of the tax declaration for the uniform tax paid in cases of application of the simplified system of taxation and its filling procedure. The tax declaration (KND Form 1152017) is submitted by taxpayers at the end of the reporting period - no later than within 25 days from the end of the appropriate reporting period; at the end of the tax period by organisations - no later than March 31 of the year following the expired tax period; by independent entrepreneurs - no later than April 30 of the year following the expired tax period.

Registered in the Ministry of Justice of the Russian Federation on March 28, 2005. Reg. No. 6445.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 163 of February 28, 2005 on the Endorsement of the Warning Labels of the Hazards of Tobacco Smoking

Endorses the main and the additional labels warning of the hazards of tobacco smoking for placing on the packages of tobacco items. Producers and importers are recommended to use until December 31, 2005, while producing and importing tobacco items, packages showing the main warming label "Ministry of Public Health of Russia Warns: Smoking Is Dangerous to Your Health" and additional labels of the hazards of tobacco smoking: "Smoking Causes Cancer Diseases", "Smoking Causes Lethal Diseases", "Protect Children against Tobacco Smoke", "Tobacco Smoking Causes Nicotine Dependence", "Smoking Causes Heart Diseases".

Registered in the Ministry of Justice of the Russian Federation on March 28, 2005. Reg. No. 6444.

Order of the Ministry of Justice of the Russian Federation No. 22 of March 16, 2005 on the Endorsement of the List of Officials of the Federal Registration Service Authorised to Draw up the Protocols of Administrative Violations

Officials controlling activities of self-regulating organisations of bankruptcy commissioners shall include the Director of the Federal Registration Service and his deputies, Chief of the Department of Control over Activities of Self-Regulating Organisations of Bankruptcy Commissioners, his deputy, chiefs of sections and other specially authorised persons of the Department, as well as the heads of the territorial bodies of the Federal Registration Service, their deputies, chiefs of sections or other specially authorised persons.

The list of officials taking decisions on the state registration of public and religious associations and controlling their activities shall include the Director of the Federal Registration Service, Chief of the Department for Political Parties, Public and Religious Associations, heads of the territorial bodies of the Federal Registration Service and their deputies, as well as specially authorised persons of the mentioned Department.

Registered in the Ministry of Justice of the Russian Federation on March 28, 2005. Reg. No. 6440.

Order of the Federal Customs Service No. 198 of March 15, 2005 on the Officials of the Customs Bodies of the Russian Federation Authorised to Draw up the Protocols of Administrative Violations and Impose Administrative Arrest

Lists officials of the customs bodies authorised to draw up the protocols of administrative violations and impose administrative arrest.

Registered in the Ministry of Justice of the Russian Federation on March 28, 2005. Reg. No. 6439.

Direction of the Central Bank of Russia No. 1557-U of February 25, 2005 on the Simultaneous Investigation of the Transfers of Monetary Resources to Orders of Natural Persons without the Opening of Bank Accounts for the II Quarter of 2005

Credit organisations (their branches) shall submit to the territorial institutions of the Bank of Russia information on money transfers to orders of natural persons without the opening of bank accounts for the II quarter of 2005 according to the form endorsed by the Direction.

The Direction is entered into force from April 1, 2005.

Registered in the Ministry of Justice of the Russian Federation on March 28, 2005. Reg. No. 6434.

Order of the Ministry of Finance of the Russian Federation No. 41n of March 17, 2005 on the Endorsement of the Form of the Tax Declaration for the Expected Income Subject to the Uniform Social Tax for Taxpayers Other Than Those Making Payments to Natural Persons and Its Filling Procedure

Endorses a new form of the tax declaration for the expected income subject to the uniform social tax for taxpayers other than those making payments to natural persons and its filling procedure. The tax declaration (KND Form 1151073) shall be submitted by independent entrepreneurs, members (heads) of the peasant (farmers') enterprises, lawyers, except for the ones whose uniform social tax is calculated and paid by the boards of lawyers, lawyer bureaus and legal advice offices, if there is a significant (greater than 50%) increase in incomes during the tax period.

Registered in the Ministry of Justice of the Russian Federation on March 25, 2005. Reg. No. 6432.

Regulation of the Central Bank of Russia No. 266-P of December 24, 2004 on the Issue of Bank Cards and on Operations Carried out Using Pay Cards

Introduces a new procedure of issue of bank cards on the territory of the Russian Federation by credit organisations and the particulars for carrying out operations with pay cards with the issuer being a credit organisation or legal entity not being a credit organisation.

The procedure shall not apply to the cards of issuers not being credit organisations intended for getting prepaid commodities (works, services, results of intellectual activities).

As compared to the earlier available Regulation of the Central Bank of Russia No. 23-P of April 9, 1998, the procedure is extended to include operations with overdraft pay cards and prepaid cards.

In case of an absence or insufficiency of monetary resources on the bank account, when the client commits operations using a pay card, the client may enjoy an overdraft feature within the limits envisaged in the bank account contract to commit the given payment operation in the presence of the appropriate condition in the bank account contract.

A prepaid card is intended for operations committed by its holder where the payments are made by the issuer credit organisation in its own name and confirms the right of claim of its holder to the issuer to pay for the commodities (works, services, results of intellectual activities) or hand out cash. When a natural person client commits operations using a prepaid card, the bank account contract (bank deposit contract) is not concluded.

The new Regulation does not contain provisions requiring registration of operations using bank cards in the accounting work of credit organisation. The Regulation lists the provisions pertaining to the issue of bank cards that must be included in the internal bank rules.

The Regulation must be published in the Herald of the Bank of Russia and shall enter into force from April 10, 2005.

Registered in the Ministry of Justice of the Russian Federation on March 25, 2005. Reg. No. 6431.

Order of the Ministry of Agriculture of the Russian Federation No. 19 of February 18, 2005 on the Endorsement of the Procedure of Handing out, Record Keeping, Making Injections of Narcotic Drugs and Psychotropic Substances in Veterinary Practice

Defines the rules of handing out, record keeping, making injections of narcotic drugs and psychotropic substances used in veterinary practice and destruction of remaining narcotic drugs and psychotropic substances used in veterinary practice unfit for further use, as well as of used packages from them.

Registered in the Ministry of Justice of the Russian Federation on March 24, 2005. Reg. No. 6421.

Direction of the Central Bank of Russia No. 1560-U of March 1, 2005 on the Invalidation of the Direction of the Bank of Russia No. 1471-U of July 6, 2004 on the Particulars of Depositing of Obligatory Reserves by Credit Organisations in the Bank of Russia Pursuant to the Entry into Force of the Regulation of the Bank of Russia No. 255-P of March 29, 2004 on the Obligatory Reserves of Credit Organisations

Invalidates the Direction of the Bank of Russia No. 1471-U of July 6, 2004 on the particulars of depositing of obligatory reserves by credit organisations in the Bank of Russia pursuant to the entry into force of the Regulation of the Bank of Russia No. 255-P of March 29, 2004 on the obligatory reserves of credit organisations.

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 March 24, 2005. Reg. No. 6418.

Order of the Ministry of Finance of the Russian Federation No. 29n of March 3, 2005 on the Endorsement of the Form of the Tax Declaration for the Water Tax and Its Filling Procedure

Endorses a new form of the tax declaration for the water tax and its filling procedure. The tax declaration (KND Form 1151072) shall be submitted by taxpayers to the tax bodies at the place of location of the object of taxation within the time limits specified for the payment of the tax. The foreigner taxpayers shall submit also a copy of the tax declaration to the tax body at the place of location of the body having issued the license for the use of water within the time limits specified for the payment of the tax. Organisations registered in the interregional inspections of the Federal Tax Service of Russia for major taxpayers shall submit tax declarations to the tax bodies at the place of location of the object of taxation according to the commonly accepted procedure. The tax declaration is submitted for each product-sharing agreement at the place of location of the part of the deposit granted for use under a product-sharing agreement separately from other activities.

Registered in the Ministry of Justice of the Russian Federation on March 24, 2005. Reg. No. 6417.

Direction of the Central Bank of Russia No. 1537-U of December 24, 2004 on the Adjustment of Individual Normative Legal Acts of the Bank of Russia

Pursuant to the adoption of the Regulation of the Bank of Russia No. 266-P of December 24, 2004, invalidates Regulation of the Bank of Russia No. 23-P of April 9, 1998 on the procedure of issue of bank cards by credit organisations and making payments with them and a number of other documents pertaining to the issue of permissions by card issuers and registration certificates for distribution of bank cards.

The Direction is entered into force from April 10, 2005.

Letter of the Central Bank of Russia No. 45-T of March 23, 2005 on the Form of the Contract between a Credit Organisation and the Bank of Russia for the Acceptance and Transfer of Reports in the Form of Electronic Messages

Structural divisions of the Bank of Russia shall conclude contracts according to the provided form between a credit organisation and the Bank of Russia on the transfer and acceptance of reports envisaged in the Direction of the Bank of Russia No. 1376-U of January 16, 2004 in the form of electronic messages with an authentication code.

Decree of the President of the Russian Federation No. 363 of March 30, 2005 on the Measures to Improve Material Status of Some Categories of Citizens of the Russian Federation in View of the 60th Anniversary of the Victory in the Great Patriotic War of 1941-45

From May 1, 2005, invalids, individual categories of participants of the Great Patriotic War, former underage prisoners of concentration camps, ghettos and other places of detention shall get an additional monthly material support in the amount of Rbl 1,000.

Additional monthly material support in the amount of Rbl 500 is introduced for individual categories of persons having undergone military service in the years of war, widows of servicemen diseased during the Great Patriotic War, war with Finland, war with Japan, widows of diseased invalids of the Great Patriotic War, persons awarded with the badge "Resident of Blockaded Leningrad, former adult prisoners of nazi concentration camps, prisons and ghettos.

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

Decision of the Government of the Russian Federation No. 165 of March 29, 2005 on the Endorsement of the Rules of Accreditation of the Bodies Providing Certification, Test Laboratories (Centres) Providing Certification Testing of the Means of Communication

Defines the procedure of accreditation of legal entities, independent entrepreneurs as the bodies providing certification, test laboratories (centres) providing certification testing of the means of communication and issue of the accreditation certificate.

The accreditation is vested in the Federal Communication Agency.

Accreditation documents issued before July 1, 2003 to the bodies providing certification, test laboratories (centres) providing certification testing of the means of communication shall preserve their force until expiry.

Decision of the Government of the Russian Federation No. 161 of March 28, 2005 on the Endorsement of the Rules of Connection of Telecommunication Networks and Their Interaction

Specifies the procedure of connection of telecommunication networks (other than communication networks for TV and radio broadcasting) and their interaction with a network of a major telecommunication operator in a public-use communication network, as well as significant terms of connection of telecommunication networks and their interaction.

Decision of the Government of the Russian Federation No. 160 of March 28, 2005 on the Endorsement of the Rules of Granting Credits to the Budgets of the Subjects of the Russian Federation from the Federal Budget to Cover Temporary Cash Gaps in Execution of the Budgets of the Subjects of the Russian Federation and Expenses Pertaining to Elimination of Consequences of Natural Disasters, As Well As of Use and Return of the Mentioned Budget Credits by the Budgets of the Subjects of the Russian Federation

A temporary cash gap in the execution of the consolidated budget of the subject of the Russian Federation is defined as underpaid incomes in a certain period of the fiscal year necessary for the implementation of expenses envisaged in the consolidated budget of the subject of the Russian Federation taking into account the sources of financing of the budget deficit. In the presence of or predictable temporary cash gap, the body of executive power of the subject of the Russian Federation may apply to the Ministry of Finance of Russia to get the budget credit. Budget credits are provided for a period less than a fiscal year using the interest rate specified under the federal law on the federal budget for the current fiscal year. Budget credit may not be granted to the subject of the Russian Federation with an overdue debt in budget loans and credits received earlier from the federal budget.

Decision of the Government of the Russian Federation No. 159 of March 28, 2005 on the Endorsement of the Rules of Spending and Registration of Resources for the Granting of Subventions from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Implement the Federal Authority of the State Registration of Acts of Civil Status

Defines the procedure of spending and registration of resources for the granting of subventions from the federal budget to the budgets of the subjects of the Russian Federation to implement the federal authority of the state registration of acts of civil status.

Direction of the Central Bank of Russia No. 1548-U of February 7, 2005 on the Procedure of Opening (Closing) and Organisation of Work of a Mobile Cash Station of a Bank (Branch)

Specifies the procedure of opening, closing, as well as organisation of work of the mobile cash station of a bank, the list of operations to be carried out in it, as well as the requirements to its technical strength and outfit.

Mobile cash station is intended to provide bank services for the population on the territories featuring underdeveloped bank infrastructure, in hard-to-access and underpopulated regions, where the creation of stationary divisions of credit organisations is unprofitable and providing bank services to the population is insufficient and difficult. Mobile cash station is an internal structural division of the bank operating on the basis of a motor vehicle and intended for cash operations involving natural persons (residents and non-residents) except for independent entrepreneurs.

The bank (branch) may arrange the work of the mobile cash station in residential settlements numbering up to 10,000 persons, in the places of work of rotational teams or in field (expeditionary) conditions, as well as at customs stations - within the territory covered by the territorial institution of the Bank of Russia supervising the work of the given bank (branch).

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 March 28, 2005. Reg. No. 6438.

Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service Nos. 28n, SAE-3-10/58 of February 25, 2005 on the Endorsement of the Periods, Time Limits and Form of Submission of Information in Compliance with the Rules Endorsed by the Decision of the Government of the Russian Federation No. 410 of August 12, 2004

Endorses the structure and format of information transmitted in the electronic form by the departments of the Federal Tax Service of Russia in the subjects of the Russian Federation to the financial bodies of the subjects of the Russian Federation and by inspections of the Federal Tax Service of Russia to financial bodies of local administrations.

Also endorses the structure and format of information transmitted in the electronic form by financial bodies of the subjects of the Russian Federation to the departments of the Federal Tax Service of Russia in the subjects of the Russian Federation and by financial bodies of local administrations to inspections of the Federal Tax Service of Russia.

Submission of information by the departments of the Federal Tax Service of Russia in the subjects of the Russian Federation to financial bodies of the subjects of the Russian Federation shall be arranged from January 1, 2005 on the monthly basis as of the 1st until the 15th of the following month. Submission of information by inspections of the Federal Tax Service of Russia to financial bodies of local administrations shall be arranged from January 1, 2006 on the monthly basis as of the 1st until the 15th of the following month.

Submission of information by financial bodies of the subjects of the Russian Federation to the departments of the Federal Tax Service of Russia in the subjects of the Russian Federation and by financial bodies of local administrations to inspections of the Federal Tax Service of Russia shall be arranged in the periods and time limits specified in the Order.

Registered in the Ministry of Justice of the Russian Federation on March 24, 2005. Reg. No. 6419.

Letter of the Ministry of Finance of the Russian Federation No. 03-06-05-04/49 of March 3, 2005 on the Payers of the Uniform Imputed-Income Tax

The trade outlet located in the building unfit for retail trade shall be regarded as an object of a mobile trade network. In this case, calculation of the uniform imputed-income tax is done using the figure of basic profitability-trade outlet.

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