Monitoring of the Federal Legislation dated 6.06.2005

Federal Law No. 57-FZ of June 3, 2005 on the Amendments to the Legislative Acts of the Russian Federation Pursuant to the Adoption of the Federal Law on Archive Activities in the Russian Federation

Pursuant to the adoption of the Federal Law No. 125-FZ of October 22, 2004 on archive activities in the Russian Federation, the Law of the Russian Federation No. 5341-1 of July 7, 1993 "Fundamentals of the Legislation of the Russian Federation on the Archive Fund of the Russian Federation and Archives" is invalidated. The amendments replace references to the actual document.

Federal Law No. 56-FZ of June 3, 2005 on the Ratification of the Protocols Pertaining to the Changes to the Convention on International Civil Aviation

Ratifies the protocols pertaining to individual changes to the Convention on international civil aviation singed in Montreal.

Federal Law No. 55-FZ of June 3, 2005 on the Amendments to Article 346.9 of Part 2 of the Tax Code of the Russian Federation

Specifies that advance payments for the uniform agricultural tax must be transferred no later than 25 days after the end of the reported period.

Besides, amends Part 5 of Article 346.9 of the Tax Code whereby the time limits for the transfer of the uniform agricultural tax at the end of the tax period by organisations and independent entrepreneurs are being tied to the time limits of submission of the tax declarations for the tax period for the given categories of taxpayers.

The Federal Law is entered into force from January 1, 2006, however, no sooner than one month after the day of its official publication.

Ruling of the Constitutional Court of the Russian Federation No. 93-O of February 15, 2005 on the Refusal to Accept for Examination the Appeal of the Limited-Liability Company "Tayga-Ex" against Violation of Constitutional Rights and Freedoms by Provisions of Item 2 of Article 169, Paragraph 2 of Item 1 and Item 6 of Article 172 and Paragraph 3 of Item 4 of Article 176 of the Tax Code of the Russian Federation

The applicant appealed against individual provisions of the Tax Code specifying the requirements to the procedure of drawing up and putting forward of invoices envisaging the duty to present initial documents in substantiation of VAT exemptions defining the moment of acceptance of VAT amounts paid from received advance payments, as well as fixing the procedure of adoption of decisions by the tax bodies to reimburse VAT amounts.

Earlier, the applicant received a partial refusal of VAT reimbursement, since presented invoices, according to the tax body, either did not show or contained incorrect information of suppliers and purchased commodities and, judging from the dates indicated in the documents, the commodities were exported before the moment of purchase.

The Constitutional Court explained that the taxpayer in substantiation of the tax exemption must present only an adequate invoice containing all necessary information and may not present for exemption the tax amount accrued under a defective invoice containing incorrect or incomplete information. The duty to confirm the substantiation of the tax exemptions by initial documentation rests with the taxpayer buying commodities (works, services), since it is him who acts as the subject applying tax exemptions put forward by suppliers in the calculation of the resulting tax amount due to the budget.

Order of the Ministry of Information Technologies and Communication of the Russian Federation No. 37 of March 31, 2005 on the Endorsement of the Rules of Granting Subsidies in 2005 to Organisations of Communication and Information Technologies

Specifies the procedure of granting of state support in 2005 to organisations of communication and information technologies (except for the budget-supported institutions) by providing subsidies at the expense of the resources of the federal budget. The subsidies are provided to communication organisations providing for the readiness of the means of communication at the special objects of the higher bodies of power and management of the Russian Federation in the special period, as well as organisations of the federal postal communication to cover the losses when rendering the services of multi-purpose postal communication at tariff rates regulated by the state.

Registered in the Ministry of Justice of the Russian Federation on June 1, 2005. Reg. No. 6672.

Order of the Ministry of Emergency Situations of the Russian Federation No. 365 of April 29, 2005 on the Monthly Salaries for the Typical Military Positions Paid out to Draft Servicemen

Specifies amounts of monthly salaries for the typical military positions paid out to draft servicemen depending on the tariff grade specified for the occupied military position. Amounts of salaries are fixed as of April 1, 2005, an increase being envisaged from September 1, 2005.

Registered in the Ministry of Justice of the Russian Federation on May 31, 2005. Reg. No. 6669.

Order of the Ministry of Economic Development of the Russian Federation No. 6 of January 25, 2005 on the Endorsement of the Forms of the Decision on the Appeal and Act of Examination of the Appeal According to Simplified Procedure

Endorses the forms of the decision of the customs body on the appeal against the decision, action (failure to act) of the customs body or its official and the act of examination of the mentioned appeal according to simplified procedure. The decision must contain a short description of the challenged decision, action (failure to act), reason of its adoption (committing), essence of the appeal, main arguments of the applicant, circumstances established while examining the appeal, assessment of the challenged decision, action (failure to act) to check its legality, arguments and substantiation of the adopted decision with references to the normative legal acts.

Registered in the Ministry of Justice of the Russian Federation on May 31, 2005. Reg. No. 6664.

Order of the Ministry of the Industry and Power Supplies of the Russian Federation No. 92 of April 26, 2005 on the Rules of Providing Subsidies in 2005 to the Federal Governmental Enterprises

Specifies the procedure of granting subsidies in 2005 to the actual and arranged federal governmental enterprises within the limits of the budget allocations and the limits of budget obligations envisaged for the mentioned purposes by the Ministry of the Industry and Power Supplies of Russia. The subsidies are provided on a gratuitous and non-repayable basis for tied expenses as a result of economic activities for the reported period for enterprises in operation, as well as expenses pertaining to creation of the federal governmental enterprises. The newly created enterprises may also get resources to cover expenses pertaining to organisational and legal issues of creation of the enterprise.

Registered in the Ministry of Justice of the Russian Federation on May 31, 2005. Reg. No. 6660.

Letter of the Federal Tax Service No. 22-3-11/611@ of April 19, 2005 on the Use of Cash Registers in Monetary Payments with Population

In cases of power outage, organisations and independent entrepreneurs selling commodities may not use slips of OKUD Form 0700003 endorsed by the Letter of the Ministry of Finance of Russia No. 16-00-24-32 of March 12, 1999 instead of the cash registers. The Federal Law No. 54-FZ of May 22, 2003 on the use of cash registers in monetary payments in cash and/or payments using pay cards also does not permit to make cash payments and/or payments using pay cards without the use of cash registers in such cases.

Letter of the Central Bank of Russia No. 47-T of March 24, 2005 on the Methodology Recommendations on the Checking and Assessment of Organization of Internal Control in Credit Organisations

The Methodology Recommendations are used by authorised representatives of the Bank of Russia to make a motivated judgement to test new approaches to assessment of internal control in credit organisations when carrying out complex and thematic checks.

Territorial institutions of the Bank of Russia are not recommended to use forceful measures to credit organisations as a result of assessment of organisation of internal control in the credit organisation on the basis of the Methodology Recommendations.