Monitoring of the Federal Legislation dated 30.03.2005

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.