Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 31.08.2005

Letter of the Ministry of Regional Development of the Russian Federation No. 4079-VA/70 of July 27, 2005 on Indices of Changes in the Estimated Cost for the III Quarter of 2005

The indices of changes in the estimated cost in total in respect of building and assembly works and in respect of expenditure items for the III quarter of 2005 from the angle of the subjects of the Russian Federation for the construction projects, which are financed with the attraction of federal budget funds, are given. The indices are intended for aggregative estimations of the cost of construction works with the application of the basic-index method for preparation of tender documentation and for general economic estimations in the investment area.

Indices are defined subject to overhead expenses and estimated profit. Overhead expenses are taken with the decreasing ratio of 0,94 accounting for the reduction of the rate of uniform social tax as of January 1, 2005. The said ratio shall not apply to overhead expenses at the basic price level.

Letter of the Ministry of Regional Development of the Russian Federation No. 4078-VA/70 of July 27, 2005 on the Prices of Design and Survey Works for Construction for the III Quarter of 2005

In the III quarter of 2005 there shall be established the following indices of changes in the cost of: design works for construction at the rate of 1,87 to the level of basic prices as of January 1, 2001 and 14,42 to the level of basic prices as of January 1, 1995; survey works for construction at the rate of 1,91 to the level of basic prices as of January 1, 2001 and 21,75 to the basic prices estimated on the basis of the Reference Books of Basic Prices and the Collected Prices of Survey Works for Capital Construction as of January 1, 1991.

Letter of the Ministry of Finance of the Russian Federation No. 03-03-04-/1/89 of July 19, 2005 on the Procedure for Recognising the Outlays Connected with Making a Lease Contract

When estimating the tax base for profit tax, there may be accounted, among other outlays, the expenses related to the preparation of a land surveying plan of the boundaries of a land plot, to the obtainment of documents from a technical inventory bureau, payment of the state duty for registration of a lease contract by a justice institution. However, with this, such expenses must comply with the criteria established by Item 1 of Article 252 of the Tax Code of the Russian Federation. When estimating receipts and expenditures on the basis of the accrual method, these expenses shall be referred to indirect taxes and may be referred in full to the outlays of the current reporting (tax) period.

Decree of the President of the Russian Federation No. 887 of August 1, 2005 on Measures Aimed at Improving the Welfare Standards of Persons Disabled as a Result of a Military Trauma

As of September 1, 2005, an additional monthly material allowance in the amount of 1000 roubles shall be paid to the citizens of the Russian Federation recognised as persons disabled as a result of a military trauma, except for the citizens whom an additional monthly material allowance is paid to in compliance with Decree of the President of the Russian Federation No. 363 of March 30, 2005 on Measures Aimed at Improving the Welfare Standards of Some Categories of Citizens of the Russian Federation in Connection with the 60-th Anniversary of the Victory in the Great Patriotic War of 1941-1945.

Order of the Ministry of Finance of the Russian Federation No. 85n of July 11, 2005 on Endorsing the Specifics of Registration of Major Taxpayers

When registering major taxpayers by an interregional (interdistrict) inspectorate of the Federal Tax Service of Russia for Major Taxpayers, the taxpayer's identification number (INN), awarded by the inspectorate of the Federal Tax Service of Russia at the location of an organisation, shall not be changed. However, a new code of the reason for registration (KPP) shall be awarded to such taxpayer where the first four signs shall constitute the code of an interregional (interdistrict) inspectorate of the Federal Tax Service of Russia for Major Taxpayers. The sign of referring an organisation to the category of major taxpayers shall be in the 5th and 6th symbols of the code of the reason for registration (KPP) that have the value of 50.

If the establishment of an interdistrict inspectorate for major taxpayers of the Federal Tax Service for Major Taxpayers on the territory of a subject of the Russian Federation is not provided for, the tax authority at the location of a major taxpayer shall issue (direct) thereto a notice on registration with the tax body as a major taxpayer, indicating therein the KPP that contains the value 50.

Registered by the Ministry of Justice of the Russian Federation on July 28, 2005 under Registration No. 6834.

Letter of the Federal Tax Service No. 04-1-03/462 of June 29, 2005 on Taxation of Natural Persons' Incomes

The payment for permits to send school-age children (up to the age of 15 years inclusive) to institutions intended for children's rest and health improvement, as well as the payment of a monetary compensation in connection with the rest period of the officials dismissed from the internal affairs bodies of the Russian Federation with the right to the pension in the amount of 600 roubles per each official and 300 roubles per the spouse t and for each minor hereof residing with him shall be exempt from tax on natural persons' incomes.

Decision of the Government of the Russian Federation No. 462 of July 28, 2005 On Control Over the Activity of Psychiatric and Psycho-Neurological Institutions Providing Psychiatric Aid

In providing psychiatric aid to citizens at said institutions, the duly authorized federal executive bodies and executive power bodies of the subjects of the Russian Federation shall be obligated to exercise control over observance of the procedure for and terms of providing psychiatric aid, organization of supply of medicines and meals to those citizens. Besides, said bodies shall make sure of the availability of a timely, informed and voluntary consent of citizens suffering from mental condition to medical treatment or refusal of same and also of observance of the procedure for appeal against the actions of medical and other personnel of psychiatric and psycho-neurological institutions for rendering psychiatric aid.

Decision of the Government of the Russian Federation No. 461 of July 28, 2005 On the Program of State Guarantees In Rendering Free Medical Aid To Citizens of the Russian Federation For the Year 2006

The Program specifies types and scope of medical aid to be provided to citizens of the Russian Federation free of charge. The Program includes medical aid to be given within the framework of the basic program of obligatory medical insurance, medical aid to be provided by using the funds of budgets of all levels, norms of the scope of medical aid, norms of financial costs per unit of the scope of medical aid and per capita norms of funding the Program.

Thus, an indicator of the scope of medical aid is shown as the number of calls estimated for one person a year. The norm for calls is 0,318 of the call. The norm for costs for one call of emergency medical aid averages 913,3 Rubles.

The per capita norms of funding the Program are fixed, for one person a year, at 3378 Rubles on the average, including 1 613 Rubles by using the funds of obligatory medical insurance and 1 765 Rubles by using the funds of respective budgets.

Decision of the Government of the Russian Federation<br><br> No. 452 of July 28, 2005 On Standard Regulations of Internal Organization of Federal Executive Power Bodies

The Standard regulations lay down the organization of activity, structure and staff schedule of the federal executive power body and its territorial bodies, the powers of directors and also rules of interaction between the federal ministry with federal services and federal agencies accountable to it. The standard regulations specify the rules for elaboration of administrative regulations and standards of state services, preparation and adoption of statutory legal acts. It establishes basic rules of organization of document turnover, the specificity of preparation and examination of draft acts and also the procedure for dealing with applications of citizens and organizations.

Order of the Ministry of Internal Affairs of the Russian Federation No. 505 of June 27, 2005 On Engaging the Services To Fulfill the Tasks of the Police of Privates and Commanding Officers of Internal Security Bodies of the Russian Federation Who Are Not Police Officials and Also of Trainees During the Trial Period

Decision to engage the services of the captioned officials and trainees shall be formalized as a legal act (either as an order or directive) to be issued by the head of a relevant subdivision of the internal security body. Prior to being used to fulfill the tasks of the police, those to be so engaged, shall be tested for their knowledge of statutory legal acts regulating the activity of the police associated with protection of life, health, rights and freedoms of citizens and property, the interests of society and the state against criminal and other encroachments, of the procedure for applying, for those purposes in line with federal laws, measures of compulsion, including the use of force, special means and firearms and also for the availability of appropriate skills and abilities.

Registered with the Ministry of Justice of the Russian Federation on July 29, 2005. Registration No. 6845.

Order of the Ministry of Internal Affairs of the Russian Federation No. 507 of June 28, 2005 On Material Stimulation of Individual Categories of Servicemen of Internal Security Troops of the Ministry of Internal Affairs of the Russian Federation

As from July 1, 2005 servicemen undergoing military service under a contract, assigned to keep guard as part of internal security guards, guards to keep watch over storehouses and bases of district departments of material-technical and military supplies of the Ministry of Internal Affairs of Russia, to be on combat duty as part of guards (pickets) to guard important state facilities, under-control zones of closed administrative-territorial entities, crews of launches, groups of divers and commandant's headquarters of facilities shall be paid a pecuniary remuneration. The remuneration shall be paid for each twenty four hours' duty in the amount of the field allowance, for each night duty in the amount of 50% of the field allowance.

Registered with the Ministry of Justice of the Russian Federation on July 29, 2005. Registration No. 6844.

Directive of the Central Bank of Russia No. 1592-Y of July 6, 2005. On Amending Instructions of the Bank of Russia No. 110-I of January 16, 2004 On Obligatory Banking Rates

Amendments shall be made to the content of the groups of assets assessed by banks on the basis of risk classification in estimating H1 rate "The rate of sufficiency of the bank's equity funds (capital)". Credit claims shall be carried from the fourth over in the second group of assets in the part secured with a guarantee deposit placed by the counteragent-legal person with the creditor bank and/or with a deposit of the creditor bank's own debt securities.

It amends the procedure for estimating the H2 rate for the bank's instantaneous liquidity and H3 rate for the bank's current liquidity, also amended shall be the estimation of H6, H7, H9.1, H10.1 and H12 rates.

The directive shall come into force upon the expiration of 10 (ten) days following the day of its official publication in the Bulletin of the Bank of Russia.

Registered with the Ministry of Justice of the Russian Federation on July 28, 2005. Registration No. 6833.

Regulations On the Central Bank of Russia No. 262-P of August 19, 2004 On Identification By Credit Institutions of Customers and Beneficiaries For Purposes of Prevention of the Legalization (Laundering) of Criminally Derived Incomes and the Funding of Terrorism

It establishes an obligation of credit institutions to identify customers and beneficiaries (persons for whose benefit the customers are acting) in carrying out bank operations and other transactions in order to prevent the legalization (laundering) of criminally derived incomes and the funding of terrorism. The credit institution must have a program of identification of the customers and beneficiaries prepared and approved.

To avoid the duplication of functions, credit institutions shall be given the right not to identify beneficiaries in individual cases. Thus, when the customer of credit institution is an organization that is obligated under the Federal law On Prevention of the Legalization (Laundering) of Criminally Derived Incomes and the Funding of Terrorism to identify persons using their respective services (for instance, insurance organizations, professional players in the securities market, brokers in making transactions of purchase and sale of real estate, etc.), the credit institution shall have the right not to identify the beneficiary. The identification shall likewise not be required in respect of state power bodies of the Russian Federation and state power bodies of the subjects of the Russian Federation.

In individual cases it provides for a summary procedure for identification of individuals (for instance, on the basis of the driving license).

The summary procedure shall be applied only in respect of natural persons and individual operations (exchange of currency, transfer of monies without opening a bank account, etc.). Notably, the operation shall not be subject to obligatory control when it is so provided under the Federal law On Prevention of the Legalization (Laundering) of Criminally Derived Incomes and the Funding of Terrorism and also when the family name, first name and (unless otherwise is required under the law or national custom) the patronymic and other data on individual available with the credit institution do not fully coincide with the information contained in the List of extremists.

It establishes that in case of operations handled by an individual associated with payment for housing and public utilities, services of communication and with paying to the budgets of any level, for the amount inferior to 600 000 Rubles or an equivalent amount in foreign currency, identification of natural persons shall not be required.

Credit institutions shall be obligated to provide for compliance with the said requirements in respect of the customers using their services, including the requirements to identify beneficiaries, within one year from the effective date of these Regulations.

The Regulations shall come into effect upon the expiration of 10 (ten) days after its official publication in the Bulletin of the Bank of Russia.

Registered with the Ministry of Justice of the Russian Federation in September 6, 2004. Registration No. 6005.

Letter of the Ministry of Taxation of the Russian Federation No. 24-3-03/571 of August 17, 2004 On Order of the Ministry of Taxation of the Russian Federation No. CAE-3-24/441@ of July 27, 2004 On Approval of the Forms of Documents Containing Data On Bank Accounts of Legal Entities and Individual Entrepreneurs

Information of the bank to the taxation body of the opening (closure) of bank accounts and notifications of the bank regarding alteration of numbers of the bank customers' accounts to be formulated by the banks on their own in accordance with the range of numbers given to them and after the forms approved by Order of the Ministry of Taxation of the Russian Federation No. BG-3-24/179@ of March 4, 2004 shall be accepted by the taxation bodies until September 20, 2004 inclusive.

The forms of the said documents given to the banks by the taxation bodies before August 23, 2004 shall be in use until they are completely used up.

Decision of the Government of the Russian Federation No. 487 of August 2, 2005 On Approval of the Rate of the Import Customs Duty for Aluminum Oxide Which Is Different from Manufactured Corundum

As from August 29, 2005, the import customs duty for aluminum oxide which is different from manufactured corundum (code under the Commodity Nomenclature of Foreign Economic Activity of the Russian Federation 2818 20 000 0) shall be fixed at zero rate. The initial rate of the duty was 5% of the customs value and had not thereafter been applied within eighteen months under Decisions of the Government of the Russian Federation No. 40 of January 23, 2004 and No. 673 of November 25, 2004.

Decision of the Government of the Russian Federation No. 483 of August 2, 2005 On the Authorized Body In Charge of Formation and Maintenance of the Register of Disqualified Persons

The Ministry of Internal Affairs of the Russian Federation shall be an authorized federal executive body charged with formation and maintenance of the register o disqualified persons.

It establishes that the exclusion from the register of disqualified persons shall be effected either upon the expiration of the term for disqualification or in pursuance of a judicial act carrying legal force which revokes a decision on disqualification.

Decision of the Government of the Russian Federation No. 480 of August 2, 2005 On Approval of the Rates of Import Customs Duties for Hydraulic Caterpillar Excavators and Parts Thereof

The rates of import customs duties for hydraulic caterpillar excavators and parts thereof fixed by Decision of the Government of the Russian Federation No. 510 of October 1, 2004 for a period of 9 (nine) months shall be imposed on a perpetual basis.

The Decision shall take effect as from August 6, 2005.

Decision of the Government of the Russian Federation No. 477 of August 2, 2005 On Amending the Rules of Financing the Costs of Provision State Social Aid to Citizens As a Set of Social Services Approved By Decision of the Government of the Russian Federation No. 864 of December 29, 2004

Transport organizations shall be compensated, by using the budget, for the costs of transportation of citizens to the place of medical treatment at sanatoria and resorts within the framework of provision of social services, of treatment at sanatoria and resorts under vouchers granted by executive power bodies of the subjects of the Russian Federation in the sphere of public health and social security of the population to sanatorium-resort establishments of Roszdrav and also to the place of medical treatment they may be sent to, given medical recommendations, under the order of executive power bodies of the subjects of the Russian Federation in the sphere of public health.

Decision of the Government of the Russian Federation No. 476 of August 2, 2005 On Amending Decision of the Government of the Russian Federation No. 275 of April 30, 2005

It orders that the Federal State Department "Federal Center for Assessing the Safety and Quality of Grain and Products of Its Processing" which is accountable to Rosselkhoznadzor shall issue certificates for the quality of grain and products of its processing in case of importation into and exportation from the Russian Federation until November 1, 2005 (earlier - for a period of 3 (three) months).

Decision of the Government of the Russian Federation No. 466 of July 29, 2005 On the Procedure for Granting in 2005 State Guarantees of the Russian Federation to Provide State Backing for Export of Industrial Products

The state guarantees shall be given in the export of Russian-make commodities according to a list to be approved by the Government of the Russian Federation and also of work and services to be performed by residents of the Russian Federation which are a part of contractual obligations of Russian exporters, provided that the end users of said work and services are foreign importers and foreign states under an export contract. The state guarantees shall be granted for the duration of performance of obligations secured with the state guarantee.

It also fixes the ultimate amounts of state guarantees to be granted with the availability of a state guarantee of a foreign state, maximum time limits for loans covered with state guarantees and conditions for an incident covered with a guarantee.

The Ministry of Finance of Russia shall be granted the right to give in the current year state guarantees of the Russian Federation in the amount of no more than 10 (ten) million US Dollars (under each guarantee) to provide a backing for the export of industrial products

Decision of the Government of the Russian Federation N. 465 of July29, 2005 On Approval of the Standard Code of Professional Ethics of Non-Governmental Pension Funs Conducting the Activity of the Insurer Under Obligatory Pension Insurance and Rules for Getting Approval of the Federal Service for Financial Markets for the Codes of Professional Ethics of Non-Governmental Pension Funds Conducting the Activity of the Insurer Under Obligatory Pension Insurance

The standard code shall comprise a set of rules and procedures which are binding upon officials and employees of non-governmental pension funds and also sanctions to be applied to violators in case of non-compliance with said rules and procedures and also lays down standards of professional ethics with the aim of protecting the rights and interests of the insured persons who made a contract of obligatory pension insurance.

It also lays down a procedure for getting approval of the Federal Service for Financial Markets for the codes of professional ethics of non-governmental pension funds.

Registered with the Ministry of Justice of the Russian Federation on July 21, 2005. Registration No. 6824.

Order of the Ministry of Internal Affairs of the Russian Federation No. 444 of June 2, 2005 On the Powers of Officials of the Ministry of Internal Affairs of Russia and FMS of Russia Associated with the Making Up of Protocols In Cases of Administrative Offences and Administrative Detention

It lists officials of the system of the Ministry of Internal Affairs of Russia and FMS of Russia duly authorized the make up protocols in cases of individual administrative offences and also officials of the system of the Ministry of Internal Affairs of Russia duly authorized to carry out administrative detention.

Registered with the Ministry of Justice of the Russian Federation on July 21, 2005. Registration No. 6824.



Order of the Federal Tax Service No. SAE-3-19/329 of July 15, 2005 On Approval of the Procedure For Considering Applications by the Federal Tax Service for Granting Delays, Extension of Time, Tax Credit, Investment and Tax Credit In Paying Taxes and Fees and Also Penalties

Applications received from taxpayers and payers of fees for alteration of the dates for payment of federal taxes and fees and also of penalties in the form of a delay, extension of time, tax credit and investment tax credit shall be forwarded for consideration to the Department for Settlement of Debts and Ensuring Procedures of Bankruptcy of the Federal Tax Service of Russia. The total period for considering and decision-making shall not exceed one month as from receipt of the taxpayer's application.

Given a positive decision, the Department shall by a letter inform a tax body at the place of location of the taxpayer, which tax body shall henceforth exercise control over compliance by the taxpayer with its appropriate obligations, of the decision that has been taken. Given a negative decision, it shall be sent to the taxpayer and a tax body at the place of location of the taxpayer, indicating reasons for taking such decision.

It also specifies the rules for considering applications for a delay, extension of time, tax credit and investment tax credit when paying regional and local taxes, fees and penalties.

Decision of the Government of the Russian Federation No. 481 of August 2, 2005 On the Procedure for Setting Up Public Councils Under Federal Ministries Controlled By the Government of the Russian Federation, Federal Services and Federal Agencies Accountable to Said Federal Ministries and Also Federal Services and Federal Agencies Controlled by the Government of the Russian Federation

Public councils may be set up by the heads of appropriate federal executive bodies at the proposal of the council of the Public Chamber of the Russian Federation. Members of the public council shall perform their duties on a voluntary basis. The organizational-technical support for the activity of public councils and provision for participation in the work of same of members of the Public chamber of the Russian Federation shall be the competence of federal executive bodies under which the public councils are formed.

Decision of the Government of the Russian Federation No. 479 of August 2, 2005 On the Procedure for Deputing Members of the Public Chamber of the Russian Federation to Participate in the Meetings of Boards of Federal Executive Bodies

The federal bodies of executive power shall be obligated to inform the council of the Public Chamber of the Russian Federation in good time of the day, time and place for holding and of the agenda of the meeting of the board. The council shall notify of its participation in the meeting of the board of the federal executive body not later than 5 (five) days prior to holding a meeting of the board.

Decision of the Government of the Russian Federation No. 478 of August 2, 2005 On Ensuring the Activity of Exercising State Control Over the Quality and Safety of Grain, Mixed Feed and Components for Production of Same and Also of By-Products of Grain Processing

As from November 1, 2005 the activity involved in confirming compliance of the quality and safety of grain, mixed feed and components for production of same and also of by-products of grain processing with the specified requirements, including issuance of certificates of quality and safety for said products shall be conducted by certification bodies and test laboratories (centers) accredited with Rosselkhoznadzor.

It lists Federal State Departments (FGU) under the competence of Rosselkhoznadzor to be liquidated.

Order of the Ministry of Education of the Russian Federation No. 137 of May 6, 2005 On Using Distance Education Technologies

It lays down rules on using distance education technologies by educational institutions in realizing basic and/or additional educational programs of primary general, basic general, secondary (complete) general and professional education. Said technologies shall be basically implemented through the application of information and telecommunication technologies in indirect (at a distance) or not fully indirect interaction between the student and the teacher.

An educational institution shall on its own lay down the procedure for and forms of access to the information resources used by the institution in realizing educational programs by using distance education technologies.

Registered with the Ministry of Justice of the Russian Federation on August 2, 2005. Registration No. 6862.

Directive of the Central Bank of Russia No. 1594-U of July 14, 2005 On the List, Forms and Procedure of Preparation and Submission of Financial Statements of To-Be-Liquidated Credit Institutions to the Central Bank of Russia

It specifies forms of financial statements and also the specificity of preparation and submission of same by to-be-liquidated credit institutions. The financial statements of to-be-liquidated credit institutions shall be signed by the chairperson of the liquidation commission, an administrator in bankruptcy (liquidator) and, in case when the powers of the administrator in bankruptcy (liquidator) are exercised by the Agency for Deposits Insurance, by a representative of the Agency and shall be affixed with a seal.

To-be-liquidated credit institutions shall be obligated to present six monthly forms of financial statements, viz. 0409357, 0409358, 0409359, 0409360, 0409361, 0409362.

The directive shall take effect and shall be applicable in preparing and presenting financial statements from October 1, 2005.

Registered with the Ministry of Justice of the Russian Federation on August 2, 2005. Registration No. 6861.

Order of the Ministry For Regional Development of the Russian Federation No. 63 of June 30, 2005 On the Average Market Value of One Sq. Meter of the Aggregate Floor Area For the 3rd Quarter of 2005 and the Norm of the Value of One Sq. Meter of the Aggregate Floor Area for the 2nd Half of 2005

It sets amounts of the average market value of one sq. meter of the aggregate floor area to be used in assessing amounts of uncompensated subsidies to be allotted to all categories of citizens who shall be granted said subsidies by using the funds of the federal budget to purchase living premises for the 3rd quarter of 2005.

The norm of the value of one sq. meter of the aggregate floor area across the Russian Federation during the 2nd half of 2005 shall be fixed at 11 550 Rubles.

Registered with the Ministry of Justice of the Russian Federation on August 2, 2005. Registration No. 6859.

Order of the Ministry of Internal Affairs of the Russian Federation, Ministry of Industry and Power Engineering of the Russian Federation and Ministry for Economic Development and Trade of the Russian Federation No. 496/192/134 of June 23, 2005 On the Approval of Regulations On Passports of Transport Vehicles and Passports of Chassis of Transport Vehicles

Passports of transport vehicles and passports of chassis of transport vehicles are designed to regulate the access of transport vehicles as participants in road traffic, to strengthen the efforts against hijacking of same and other offences against the law at automobile transport and also to improve the efficiency of control over making customs payments in case of importation of same into the Russian Federation.

Just as before, passports shall be issued for fully complete motor transport vehicles with the working engine capacity of 50 cubic cm and more and the maximum design speed of 50 km per hour and more, for trailers thereto to be registered with GIBDD (the State Automobile Inspection) and for chassis of transport vehicles not included as part of a transport vehicle.

In case of initial registration with subdivisions of the State Automobile Inspection of transport vehicles whose passports were issued by customs authorities, owners or holders of transport vehicles, it is required to present, along with the passport, its copy (X-copy), a copy (X-copy) of the customs declaration and given the fact of payment by an individual of customs payments - a customs receipt order stated in the passport and its copy (X-copy).

The copy (x-copy) of the customs declaration shall indicate the date when it was made and bear a note to the effect that the authentic declaration is kept either by legal person or individual entrepreneur who were issued passports by the customs body.

It indicates the specificity of execution of passports by customs agencies.

It gives latest samples of forms of passports of a transport vehicle and chassis of transport vehicle.

Registered with the Ministry of Justice of the Russian Federation on July 29, 2005. Registration No. 6842.

Decree of the President of the Russian Federation No. 904 of August 1, 2005 on the Invalidation of Some of the Acts of the President of the Russian Federation

Since the tax bodies are empowered with control over the correctness of calculation and payment of insurance contributions for obligatory pension insurance, including the fines, invalidates Items 1, 2, 3 and 4 of the Decree of the President of the Russian Federation No. 1166 of November 21, 1995 on the additional measures to enhance the payment discipline in the payments with the Pension Fund of the Russian Federation having regulated the procedure of bank operations of the payers of insurance contributions to the Pension Fund and having granted the right to the Bank of Russia and the Pension Fund to call to account for the violation of the procedure of payments to the Fund.

Correspondingly, invalidates the Decree of the President of the Russian Federation No. 1645 of December 5, 1996 granting the right to the Fund to recalculate the underpaid penalties to the payers having redeemed completely the debts in contributions before January 1, 1997 proceeding from the interest rate of refinancing of the Bank of Russia as of the date of redemption of the debt and Items 8 of the Appendix to the Decree of the President of the Russian Federation No. 1358 of July 25, 2000 changing the names of the tax bodies in Decree 1166.

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

Decision of the Government of the Russian Federation No. 475 of August 2, 2005 on the Compensation Payments to the Family Members of the Killed (Deceased) Servicemen and Employees of Some of the Federal Bodies of Executive Power to Cover Expenses for the Dwelling Space, Communal and Other Types of Services

The right for the compensation payments emerges with the family members of servicemen killed (deceased) during the military service, including the draft service (active duty). The right for the compensation payments also occurs with the family members of citizens killed (deceased) after dismissal from the military service upon reaching the limiting age, because of the health condition or organisational measures who have the total length of service of 20 years and more. Besides, the right for the compensation is granted to family members of the employees of the bodies of internal affairs of the Russian Federation, institutions and bodies of the criminal execution system, State Fire Service of the Ministry of Emergency Situations of Russia, bodies of control over circulation of narcotic drugs and psychotropic substances, customs bodies and the federal bodies of the tax police killed (deceased) because of the injury, contusion, mutilation or disease pertaining to execution of service duties.

Family members of the killed (deceased) servicemen shall pay for the dwelling space, communal and other types of service in full amount while getting compensation payments later. The payments are effected on the basis of certificates drawn up according to provided forms. The certificate is drawn up once and is valid within the whole period of getting of compensation payments. The amount of the compensation payments is determined proceeding from the 60% of the payment for the dwelling space, communal and other types of services comprising the portion of the family members of the killed (deceased) serviceman in the total expenses of all citizens registered in the dwelling space. The Decision provides the procedure of calculation of the mentioned payments. Specifies that compensation payments apply to any expired period beginning with January 1, 2005, however, not more than for three years.

If the subjects of the Russian Federation adopt differentiated (tariff) rates of payment of the dwelling space and communal services, additional dwelling space within the limits of the social norm per person in the total dwelling space of the rooms occupied by the family of the killed (deceased) serviceman is not recommended to be regarded as exceeding the norms.

The Decision applies to legal relations emerging from January 1, 2005.

Order of the Ministry of Finance of the Russian Federation No. 90n of July 11, 2005 on the Amendments to the Order of the Ministry of Finance of the Russian Federation No. 14n of February 7, 2003 on the Implementation of the Decision of the Government of the Russian Federation No. 817 of November 11, 2002

Since control functions in the sphere of production of printed items protected against forgery, including the blank securities, as well as the sale of the mentioned items, are vested in the Federal Tax Service of Russia, introduces appropriate amendments to the Order of the Ministry of Finance of Russia No. 14n of February 7, 2003 implementing the Decision of the Government of the Russian Federation No. 817 of November 11, 2002 on the licensing of production of printed items protected against forgery, including the blank securities, as well as the sale of mentioned items.

Registered in the Ministry of Justice of the Russian Federation on August 2, 2005. Reg. No. 6860.

Decision of the Government of the Russian Federation No. 486 of August 2, 2005 on the Amendments to and Invalidation of Some of the Decisions of the Government of the Russian Federation on Technical Regulation

Pursuant to the abolishment of the Ministry of the Industry, Science and Technologies of the Russian Federation and the creation of the Ministry of the Industry and Power Supplies of the Russian Federation and the reorganisation of the State Standards Committee of Russia into the Federal Agency of Technical Regulation and Metrology, introduces appropriate amendments to the decisions of the Government of the Russian Federation in the sphere of technical regulation.

Invalidates the Decision on the federal innovation program "Certification and Metrology", where the state orderer is the State Standards Committee, and the Decision granting the State Standards Committee the status of the national body of the Russian Federation in charge of standardisation. Invalidates together with them the decisions having amended the mentioned acts.

Decision of the Government of the Russian Federation No. 485 of August 2, 2005 on the Amendments to the Decision of the Government of the Russian Federation No. 903 of December 31, 2004

Amends the Decision of the Government of the Russian Federation No. 903 of December 31, 2004 on the endorsement of the rules of delimitation of liabilities of municipal formations and the drawing up of the transfer (delimitation) act.

The rules specify the procedure and time limits for the drawing up by the bodies of local government of the transfer (delimitation) act for the proprietary liabilities (the reasons of the delimitation of the liabilities are not specifies any more). The act assumes a new name - Rules of Drawing up of the Transfer (Delimitation) Act for the Proprietary Liabilities of the Bodies of Local Government.

The delimitation of the liabilities applies to the bodies of local government rather than the municipal formations. The Decision defines the municipal formations where the transfer acts are drawn up and signed (with their included liabilities defined) as of the date of the beginning of the authority of the bodies of local government rather than January 1, 2006 (the general rule).

The criteria applied in the delimitation of liabilities shall be defined by the Commission for the Drawing up and Signing of the Transfer Act, not the body of executive power of the subject of the Russian Federation.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-04/1/74 of July 13, 2005

The commission to the bank for the transfer of the earnings to the personal accounts of the employees of the organisation opened in the system of bank cards in the amount of 0.5% of the transferred amount is recognised to be expenses reducing the taxable base for the profit tax.

Decision of the Government of the Russian Federation No. 482 of August 2, 2005 on the Endorsement of the Forms of Reports of a Non-State Pension Fund on Obligatory Pension Insurance

Endorses six following forms of reports: "Report of Generation of Resources of Accumulated Pensions", "Report of Investing of Resources of Accumulated Pensions", Report of Generation and Use of Incomes from Investing of Resources of Accumulated Pensions for the Reported Period", "Report of Expenses Pertaining to Investing of Resources of Accumulated Pensions", "Report of the Insured and the Heirs of the Insured" and the "Report of the Cost of the Property Allocated to Provide for the Chartered Activities of a Non-State Pension Fund".

The reports are drawn up as a sum total from January 1, of the reported year as of the last calendar day (reporting date) of each reporting period. The reports as of the end of the I, II and the III quarters are submitted to the Federal Service for Financial Markets of Russia within the time limits not greater than 30 calendar days following the most recent calendar day (reporting date) of the appropriate quarter.

Instruction of the Central Bank of Russia No. 124-I of July 15, 2005 on the Fixing of the Amounts (Limits) of Open Currency Positions, Method of Their Calculation and Particulars of Monitoring of Their Observation by Credit Organisations

The amounts (limits) of open currency positions are calculated as a correlation of open currency positions of individual foreign currencies and precious metals, the balancing position in roubles, sums of open currency positions of individual foreign currencies and precious metals and own resources (capital) of credit organisations. The Instruction specifies the particulars of calculation of the net balancing position, net "spot" position, net forward position, net optional position, net position for the (bank) guarantees, letters of credit, balancing position.

The sum of all long (short) open currency positions of individual foreign currencies and precious metals on the daily basis must not be greater than 20% of own resources (capital) of the credit organisation. In this case, any long (short) open currency position, as well as the balancing position in roubles on the daily basis must not be greater than 10% of own resources (capital) of the credit organisation.

The Instruction is entered into force 6 months 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 August 5, 2005. Reg. No. 6889.

Order of the Ministry of Finance of the Russian Federation No. 82n of June 30, 2005 on the Procedure of Granting of Subsidies and Subventions to the Budget-Supported Institution in 2005 from the Federal Budget

The subsidies (subventions) are granted on the basis of the agreements (contracts) concluded by the budget-supported institution with the chief administrator of resources of the federal budget or recipient of resources of the federal budget supervised by him. The mentioned agreements (contracts) must envisage the amount, time limits, goals and terms of granting of subsidies (subventions), as well as the procedure of submission of reports of the results of fulfilment by the recipient of subsidies (subventions) of the measures envisaged in the agreement.

Registered in the Ministry of Justice of the Russian Federation on August 5, 2005. Reg. No. 6886.

Regulation of the Central Bank of Russia and the Ministry of Finance of the Russian Federation No. 272-P/91n of June 13, 2005 on the Procedure of Payment and Cash Servicing by the Divisions of the Payment Network of the Bank of Russia and Credit Organisations (Branches) of the Accounts of the Bodies of Executive Power of the Subject of the Russian Federation and the Bodies of Local Government Providing Cash Services for the Execution of the Budget of the Subject of the Russian Federation and Local Budgets

The payment and cash servicing is arranged according to the procedure defined in the Regulation of the Bank of Russia and the Ministry of Finance of Russia No. 257-P/46n of May 20, 2004.

Registration of resources to hand out cash to chief administrators, administrators and recipients of resources of the budget of the subject of the Russian Federation and local budgets, as well as the registration of cash received from chief administrators, administrators and recipients of resources of the budget of the subject of the Russian Federation and local budgets is arranged on the Balance Accounts 40201 "Resources of the Budgets of the Subjects of the Russian Federation" and 40204 "Resources of Local Budgets".

The Regulation 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 August 5, 2005. Reg. No. 6879.

Regulation of the Central Bank of Russia No. 273-P of July 14, 2005 on the Procedure of Granting Credits to Credit Organisations by the Bank of Russia Secured with Promissory Note Pledging, Claims Rights under Credit Contracts of Organisations or Guarantees of Credit Organisations

Credits of the Bank of Russia are granted to credit organisations being residents of the Russian Federation and meeting the criteria specified in the Regulation on conditions of specified time limit, repayment and security. In particular, a potential borrower must have category I financial standing according to "Financially Stable Credit Organisations", must not have underpaid amount in obligatory reserves, unpaid fines for the violation of the normatives of obligatory reserves, failure to submit the calculation of the amount of obligatory reserves, must not have overdue monetary liabilities to the Bank of Russia and must have a good credit history.

The credits are granted for up to 180 calendar days on the basis of the contracts drawn up to provided forms. Execution of liabilities of the borrowing banks under credits of the Bank of Russia is secured with property pledging (promissory notes, claims rights under credit contracts of organisations) or a guarantee of the credit organisation. The Regulation provides a procedure of calculation of sufficiency of security for the credit of the Bank of Russia pertaining to property pledging.

The Regulation 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 August 5, 2005. Reg. No. 6875.

Direction of the Central Bank of Russia No. 1600-U of August 1, 2005 on the Adjustment of the Normative Acts of the Bank of Russia

Invalidates the Letter of the Bank of Russia No. 493 of July 29, 1997 on the procedure of processing of documents submitted to the territorial institution of the Bank of Russia to register credit organisations and to license bank activities and the Direction of the Bank of Russia No. 1153-U of May 24, 2002 on the keeping of the registers of credit organisations (branches) and their divisions on paper medium.

The mentioned documents are invalidated pursuant to the entry into force of the Regulation of the Bank of Russia No. 271-P of June 9, 2005 specifying the procedure of processing by the territorial institutions of the Bank of Russia of the documents submitted to take decisions on the state registration of credit organisations and issue of licenses for bank operations.

The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia. The text of the Direction has been published in the Herald of the Bank of Russia on August 10, 2005, No. 40.

Decision of the Management Board of the State Corporation "Deposit Insurance Agency" of July 14, 2005, Protocol 51, on the Amendments to the Procedure of Payment of Insurance Contributions Endorsed by the Decision of the Management Board of the State Corporation "Deposit Insurance Agency" of February 5, 2004, Protocol 2

Changes the procedure of filling of the field "Destination of Payment" of the payment order when transferring the insurance contribution and the penalty. A requirement is introduced to indicate in the mentioned field the bank number according to the Register of Banks Participating in the Deposit Insurance System.

The changes shall apply from the calculation period following the quarter where the mentioned changes were adopted.

Information of the Central Bank of Russia of August 10, 2005 on the Issue in Circulation of the Banknote of the Bank of Russia with the Nominal Value of Rbl 5,000

Introduces in 2005 the banknotes of the Bank of Russia with the nominal value of Rbl 5,000. Description of the banknote and its main protection signs will be conveyed to the population in early 2006, however, it is already known that the theme of the banknote continues the so-called "urban series" and is dedicated to the city of Khabarovsk. The need to issue in circulation the mentioned banknotes is stipulated by the requirements of cash circulation and the growth of average earnings in the country.

Information of the Central Bank of Russia of August 1, 2005 on the Changes in the Structure of the Bi-Currency Basket - an Operative Benchmark of the Rates Policy of the Bank of Russia

Changes for the third time during the current year the structure of the bi-currency basket, which is expressed in the increase of the portion of euro and reduction of the portion of the US dollar. From August 1, 2005, the bi-currency basket will consist of EUR 0.35 and USD 0.65. Earlier, from May 16, 2005, the bi-currency basket consisted of EUR 0.3 and USD 0.7.

Decision of the Government of the Russian Federation No. 467 of July 30, 2005 on the Salaries for the Occupied Positions for the Prosecutor Personnel of the Bodies of the Prosecutor's Department of the Russian Federation

From July 26, 2005, the prosecutor personnel of the bodies of the Prosecutor's Department of the Russian Federation shall get their salaries for the occupied positions as a percent of the salary for the occupied position of the First Deputy Prosecutor General of the Russian Federation.

Order of the Federal Service for Financial Monitoring No. 86 of June 7, 2005 on the Endorsement of the Instruction on Submission of Information to the Federal Service for Financial Monitoring Envisaged in the Federal Law No. 115-FZ of August 7, 2001 on the Combating of Legalisation (Laundering) of Incomes Obtained in a Criminal Way and Financing of Terrorism

Specifies a new, uniform format of submission of information to the Federal Service for Financial Monitoring on operations with monetary resources and other property subject to obligatory control or suspected to be carried out for the purpose of legalisation (laundering) of incomes obtained in a criminal way or financing of terrorism. Provides the form of encoding, lists (guides) of codes to be used when submitting it, communication channels for information transfer, forms of written requests of the Federal Service for Financial Monitoring to organisations to submit information and documents confirming this information and the lists of officials entitled to send written requests to organisations. The Instruction applies to professional participants of the securities market, insurance organisations, leasing companies, organisations of the federal postal communication, pawnshops, organisations buying and selling precious metals and precious stones, jewellery of them and scrap of such items, organisations mainta ining sweepstakes and bookmaker offices, as well as arranging lotteries, sweepstakes (pari mutuel) and other games of risk, including those in the electronic form, organisations managing investment funds or non-state pension funds, organisations rendering mediation services in real-estate purchase and sale transactions. Lawyers, notaries and persons engaged in entrepreneurial activities in the sphere of legal and accounting services may hand over information to the Federal Service for Financial Monitoring both independently and through the lawyer and notary office in the presence of agreements on interaction with the Federal Service for Financial Monitoring with these chambers.

Formalised reports on paper media on operations with monetary resources or other property subject to control are submitted to the Federal Service for Financial Monitoring according to the provided Form 3-SPD. The given form is a multi-purpose one, it may be filled in using bar-code software, using a computer word processor followed by a printout, or using a typewriter or in block letters with a pen on a ready-made blank form. Earlier, there were two forms: Form 2-SPDr for filling with block letters with a pen without technical means, and Form 2-SPDm for typewritten filling of the ready-made blank form or preparation in a text editor for printing.

Registered in the Ministry of Justice of the Russian Federation on August 5, 2005. Reg. No. 6890.

Order of the Ministry of Finance of the Russian Federation No. 89n of July 11, 2005 on the Endorsement of the Regulation on the Territorial Bodies of the Federal Service of Financial and Budget Enforcement

Territorial bodies of the Federal Service of Financial and Budget Enforcement shall implement the functions of control and enforcement in the financial and budget sphere, as well as the functions of agents of currency control on the territory of one or several subjects of the Russian Federation. Territorial (management) bodies are the state bodies subordinate to the Federal Service of Financial and Budget Enforcement.

Territorial departments shall implement control and enforcement over observation by residents and non-residents (except for credit organisations and currency exchanges) of the currency legislation of the Russian Federation, requirements of the acts of the bodies of currency regulation and currency control, as well as over compliance of the carried out currency operations with the terms of licenses and permissions. Territorial departments may arrange revisions and checks in organisations of any organisational and legal forms.

Registered in the Ministry of Justice of the Russian Federation on August 5, 2005. Reg. No. 6888.

Letter of the Ministry of Finance of the Russian Federation No. 03-05-02-03/33 of July 22, 2005 on the Taxation with the Uniform Social Tax of the Daily Allowance with Organisations Using Special Taxation Regimes and Budget-Supported Institutions

Since the fixing of the special norms of the daily allowance for taxation with the uniform social tax is not envisaged in the Tax Code of the Russian Federation, organisations may use for this purpose the actual norms of the daily allowance endorsed in compliance with the legislation of the Russian Federation. For example, when generating the taxable base for the uniform agricultural tax and for the uniform tax when using the simplified system of taxation, organisations apply the norms of the daily allowance endorsed by the Decision of the Government of the Russian Federation No. 93 of February 8, 2002 on the fixing of the norms of expenses of organisations to pay out the daily or field allowance within the limits of which such expenses are qualified as other expenses pertaining to production and sale in the determination of the taxable base for the profit tax from organisations.

Budget-supported institutions are recommended to apply the norms of the daily allowance endorsed by the Decision of the Government of the Russian Federation No. 729 of October 2, 2002 on the amounts of reimbursement of expenses pertaining to service trips on the territory of the Russian Federation to employees of organisations financed from the federal budget. In this case, the daily allowance itself may be paid out in the amounts specified by the local normative act of the organisation.

Decision of the Government of the Russian Federation No. 496 of August 9, 2005 on the Indexing in 2005 of the Monthly Monetary Payments in the Increased Amount of Pensions and Allowances to Non-Working Pensioners and Invalids, Invalid Children Depending on the Time of Living on the Territories Having Been Exposed to Radioactive Contamination Because of the Disaster at the Chernobyl Nuclear Power Station

The indexing includes the period from May 29, 2004 to December 31, 2004 while applying the factor of 1.1 and from January 1, 2005 while applying the factor of 1.08 proceeding form the level of inflation for the years 2004 and 2005. Amounts of monthly monetary payments are provided taking into account the indexing.

Order of the Ministry of Internal Affairs of the Russian Federation No. 636 of August 2, 2005 on the Endorsement of the Instruction on the Procedure for the Personnel of Militia to Carry out Checks and Revisions of Financial, Economic, Entrepreneurial and Trade Activities

Specifies the procedure of checks and revisions carried out to verify available information showing the signs of a crime pertaining to violation of the legislation regulating financial, economic, entrepreneurial and trade activities. The check or revision may not take more than 30 days. The mentioned measures may be implemented in the presence of a motivated decision of the head of the local body of internal affairs.

When carrying out the check or revision, militia personnel may withhold documents (or their copies) while drawing up on the obligatory basis the protocol and the list of withdrawn documents (or their copies). If original documents are being withdrawn, their copies are made to be certified with the signature of the official carrying out the check or revision.

The Instruction does not envisage the right of the personnel of the bodies of internal affairs to suspend the work of legal entities and independent entrepreneurs. Neither can they seal cash departments and places of storage of documents, money and commodity and material values during the check.

The Instruction lists officials of the bodies of internal affairs authorised to take decisions to carry out the mentioned checks and revisions.

Registered in the Ministry of Justice of the Russian Federation on August 8, 2005. Reg. No. 6891.

Order of the Ministry of Education and Science of the Russian Federation No. 123 of April 22, 2005 on the Endorsement of the Procedure of Prolongation of the Patent for an Industrial Prototype

Provides a sample request to prolong the patent to be submitted within the last six months of the tenth year of the period of validity of the patent. The period of validity of the patent may be prolonged by the Federal Service for Intellectual Property, Patens and Trade-Marks at the request of the patent holder for up to five years. The request must be processed within one month from the date of receiving in the federal service. Information on the prolongation of the patent is entered in the State Register of Industrial Prototypes of the Russian Federation and is published in the official bulletin of the Federal Service for Intellectual Property, Patens and Trade-Marks.

Registered in the Ministry of Justice of the Russian Federation on August 5, 2005. Reg. No. 6883.

Decision of the Government of the Russian Federation No. 504 of August 11, 2005 on the Preliminary Measures to Protect Russian Producers of Bars for Reinforcement of Concrete Structures

From August 14, 2005 introduces for 4 months preliminary compensation duty for the bars imported from the Ukraine for reinforcement of concrete structures (codes according to the Foreign Trade Commodity Nomenclature of the Russian Federation 7213 10 000 0, 7213 91 100 0, 7213 91 410 0, 7213 91 490 0, 7213 91 700 0, 7214 20 000 0, 7214 99 100 0, 7214 99 390 0, 7227 20 000 0, 7227 90 950 0, 7228 20 190 0, 7228 20 600 0, 7228 30 690 0, 7228 30 890 0, 7228 60 890 0) in the amount of 21% of the customs cost. Earlier, the mentioned compensation duty in the same amount, however, for three years (from August 14, 2002 to August 14, 2005) was introduced by the Decision of the Government of the Russian Federation No. 509 of July 8, 2002.

Decision of the Government of the Russian Federation No. 502 of August 10, 2005 on the Endorsement of the Form of the Notification of the Transfer (Refusal to Transfer) the Dwelling (Non-Dwelling) Space into the Non-Dwelling (Dwelling) Space

Endorses the form of the document confirming adoption by the body of local government of the decision to transfer or refuse to transfer the dwelling space. The mentioned decision must be taken no later than within 45 days from the day of submission of all necessary documents to the body of local government. The notification must be sent to the applicant no later than three working days after adoption of the decision. The notification confirms the end of the transfer of the dwelling or non-dwelling space and serves as grounds to use it as such if there is not need to re-arrange it or re-plan it or carry out other works. If these measures are necessary for its use, the notification serves as grounds to carry out appropriate works.

Decision of the Government of the Russian Federation No. 501 of August 10, 2005 on the Federal Body of Executive Power in Charge of Control and Enforcement of Activities of Credit History Bureaus

The federal body of executive power in charge of control and enforcement of activities of credit history bureaus is the Federal Service for Financial Markets. Appropriate changes are introduced in the Regulation on the mentioned service endorsed by the Decision of the Government of the Russian Federation No. 317 of June 30, 2004. In particular, the sphere of reference of the Federal Service for Financial Markets of Russia includes control and revision measures pertaining to credit history bureaus.

Decision of the Government of the Russian Federation No. 500 of August 10, 2005 on the Empowering of the Federal Bodies of Executive Power with the Right to Represent Employers in Collective Negotiations, Conclude and Change Industry-Sector (Inter-Sectoral) Agreements at the Federal Level

The federal bodies of executive power are empowered with the right to represent employers - organisations in the sphere of reference of the mentioned bodies - in collective negotiations, conclude and change industry-sector (inter-sectoral agreements at the federal level.

Decision of the Government of the Russian Federation No. 499 of August 10, 2005 on the Amendments to the Decision of the Government of the Russian Federation No. 926 of December 7, 2000

Divisions of militia of the non-agency guard service of the bodies of internal affairs are included in the structure of the public security militia financed at the expense of resources of the federal budget. The procedure of creation, reorganisation and liquidation of the mentioned divisions is defined by the Ministry of Internal Affairs.

Order of the Federal Service for Tariff Rates No. 275-e/4 of July 5, 2005 on the Endorsement of the Methodology Directions on the Indexing of the Limiting (Minimum and/or Maximum) Levels of Tariff Rates and Tariff Rates for the Products (Services) of Organisations Engaged in Regulated Activities

Defines the methodology of indexing of the limiting (minimum and/or maximum) levels of tariff rates for electric and thermal power, as well as tariff rates for the appropriate services rendered by organisations engaged in regulated activities. The Directions are intended for use by the federal body of executive power and bodies of executive power of the subjects of the Russian Federation in the sphere of the state regulation of tariff rates, as well as by regulated organisations.

The indexing of tariff rates (prices) may be introduced by the body in charge of regulation for at least one year.

Registered in the Ministry of Justice of the Russian Federation on August 5, 2005. Reg. No. 6881.

Decision of the Government of the Russian Federation No. 512 of August 12, 2005 on the Endorsement of the Rates of Import Customs Duties for Individual Types of Transport Vehicles Older Than 7 Years

From August 17, 2005, prolongs on the permanent basis the rates of the import customs duties for trucks with the codes of Foreign Trade Commodity Nomenclature of the Russian Federation 8704 21 390 1, 8704 21 990 1, 8704 31 390 1, 8704 31 990 1, 8704 32 990 2. The import duty for the mentioned transport vehicles makes EUR 1 per cu. cm of the engine volume.

For trucks with the codes of the Foreign Trade Commodity Nomenclature of the Russian Federation 8701 20 901 2, 8704 22 990 2, 8704 23 990 2, the amount of the import rate is increased form EUR 1 to EUR 2.2 per cu. cm. These rates are entered into force one month after the day of the official publication of the Decision.

Decision of the Plenum of the Higher Arbitration Court of the Russian Federation No. 29 of July 26, 2005 on Some Issues of the Practice of Processing of Disputes Pertaining to Determination of the Customs Cost of Commodities

The declaring party may prove the legality of the use of the method of determination of the custom cost of commodities chosen by them by presenting the documents and information obtained form other parties, including those in the sphere of production, shipment and sale of commodities. Refusal on the part of the declaring party to present explanations and substantiating documents in the absence of objective reasons preventing from their submission is regarded as a failure to fulfil the prerequisite of the documentary confirmation of the true cost of commodities.

If it is impossible to use the main method of determination of the cost of commodities, each subsequent method is used if the customs cost cannot be determined using the previous one. This means that the customs body must substantiate the impossibility of application of the previous methods. In this case, the customs body plea of the absence of the price and other information with it permitting to use any method of determination of the customs cost may be acceptable in substantiation to avoid to apply this method only if the impossibility of obtaining or use of such information, including the one in the customs databases, is confirmed objectively.

Letter of the Ministry of Finance of the Russian Federation No. 03-04-11/162 of July 14, 2005 on the Value Added Tax in Cases of Return of Commodities

If the commodity is returned to the seller by the buyer not being the payer of the value added tax, there is not reason to accept for exemption with the seller VAT amounts for the returned commodities. The seller in such cases may enter appropriate changes in the invoices put forward when dispatching the commodity and recalculate their VAT payments to the budget.

Decision of the Government of the Russian Federation No. 511 of August 12, 2005 on the Amendments to the Decision of the Government of the Russian Federation No. 192 of February 17, 1999

Amends the document specifying a uniform methodology approach to determination of the consumer basket for the main socio-demographic groups of population for the whole of the Russian Federation and by subjects.

The minimum amount of services includes cultural services taking into account the normative number of visits to theatrical events, cinema theatres, museums and exhibitions.

Specifies a new distribution of the subjects of the Russian Federation by zones arranged depending on the factors affecting the particulars of foodstuff consumption. Nine zones are introduced instead of sixteen.

A new wording is provided for Appendix 1 defining the chemical composition and energy value of the minimum set of nutrients for the main socio-demographic groups of population for the whole of the Russian Federation. Thus, the daily consumption for an able-bodies male must include 86.9 g of proteins, 83.5 g of fats, 405 g of carbohydrates with the total energy value of 2,730 kcal (earlier, 88 g of proteins, 69 g of fats, 437 g of carbohydrates with the total energy value of 2,730 kcal, respectively). For able-bodies females, respectively: 67.6 g of proteins, 65.2 g of fats, 307 g of carbohydrates with the total energy value of 2,100 kcal (earlier, 68 g of proteins, 58 g of fats, 326 g of carbohydrates with the total energy value of 2,100 kcal).

Also a new wording is provided for Appendix 2 defining the minimum set of nutrients for the main socio-demographic groups of population for the whole of the Russian Federation. The minimum set for the able-bodied population has reduced amounts of breads, potato, but increased amounts of vegetables and melons, fruits, sugar and confectioneries, meats, fishes, milk and dairy products, eggs and butter.

Also amends the appendix specifying average volumes of consumption of foodstuffs, non-food products and services per year for the various socio-demographic groups.

Decision of the Government of the Russian Federation No. 510 of August 12, 2005 on the Official Periodical to Provide for the Publication of Information Envisaged in the Federal Law on Insolvency (Bankruptcy)

The official publisher of information envisaged in the Federal Law on insolvency (bankruptcy) shall be determined as a result of the contest among editorial boards of mass media. The contest will be arranged by the Federal Registration Service, with the rules of organisation and carrying of the contest and a sample contract for the procedure and terms of publication of the official information to be endorsed by the Ministry of Economic Development of Russia. Before determination of the official periodical, publication of such information shall be vested in Rossiyskaya Gazeta. The Decision provides the requirements to the official periodical. In particular, the circulation of such publication must be at least 30,000, with the price of the publication being not greater than Rbl 150 per sq. cm including VAT.

Decision of the Government of the Russian Federation No. 509 of August 12, 2005 on the Procedure to Pay out Labour Remuneration to Independent Experts Included in Certification and Contest Commissions, As Well As Commissions for the Requirements to the Service Conduct of Federal State Civil Servants and for the Settling of Conflicts of Interests to Be Formed by the Federal State Bodies

By-the-hour rate of labour remuneration for independent experts included in the mentioned commissions is fixed in the amount of Rbl 80. The payment of the labour remuneration to independent experts is effected on the basis of the contract concluded between the federal state body the independent expert.

Order of the Federal Service for Financial Monitoring No. 108 of July 14, 2005 on the Officials of the Federal Service for Financial Monitoring Authorised to Draw up the Protocols of Administrative Violations

The right to draw up the protocols of administrative violations envisaged in individual articles of the Code of Administrative Violations of the Russian Federation is vested in the following officials of the Federal Service for Financial Monitoring: the head, chief of the Department of Enforcement Activities, chiefs of sections of the Department of Enforcement Activities, heads of the interregional departments, chiefs of sections of interregional departments, deputies of the mentioned persons, as well as other officials of the Department of Enforcement Activities of the Federal Service for Financial Monitoring and its interregional departments.

Registered in the Ministry of Justice of the Russian Federation on August 15, 2005. Reg. No. 6907.

Order of the Ministry of Justice of the Russian Federation No. 121 of August 1, 2005 on the Amendments to the Order of the Ministry of Justice of the Russian Federation No. 150 of October 26, 1998

Specifies that the issue of licenses for the right of the notary activities is vested in the territorial bodies of the Federal Registration Service. Appropriate changes are introduced in the procedure of issue of the mentioned licenses, procedure of arranging the contest for the vacant notary position, procedure of taking examinations for the persons requesting the license for the notary activities and the probation procedure for the persons requesting the notary position.

Registered in the Ministry of Justice of the Russian Federation on August 15, 2005. Reg. No. 6905.

Order of the Ministry of Justice of the Russian Federation No. 123 of August 1, 2005 on the Amendments to the Order of the Ministry of Justice of the Russian Federation No. 306 of December 2, 2003

Changes the procedure of keeping of the register of state notary offices and private notary offices. The changes are introduced since the Federal Registration Service is empowered with individual authority in the sphere of notary activities that were earlier vested in the territorial bodies of the Ministry of Justice of Russia.

Registered in the Ministry of Justice of the Russian Federation on August 15, 2005. Reg. No. 6901.

Order of the Federal Medicine and Biology Agency No. 247 of June 6, 2005 on the Endorsement of the List of Officials of the Federal Medicine and Biology Agency Authorised to Draw up the Protocols of Administrative Violations

Lists officials of the Federal Medicine and Biology Agency of Russia authorised to draw up the protocols of administrative violations envisaged in individual articles of the Code of Administrative Violations of the Russian Federation.

Registered in the Ministry of Justice of the Russian Federation on August 15, 2005. Reg. No. 6899.

Direction of the Central Bank of Russia No. 1601-U of August 5, 2005 on the Terms of Granting Credits by the Bank of Russia to Credit Organisations Secured with the Pledging of the Promissory Notes, Claims Rights under Credit Contracts of Organisations or Guarantees of Credit Organisations

The mentioned credits of the Bank of Russia are granted for up to 180 days, with the interest rates differentiated depending on the credit duration: 0.6 of the rate of refinancing of the Bank of Russia for the credits of the Bank of Russia for up to 90 calendar days and 0.75 of the rate of refinancing of the Bank of Russia - for 91-180 calendar days. Adjustment coefficients applied to correct the cost of the promissory notes and claims rights under credit contracts accepted for pledging for the credits of the Bank of Russia are fixed in the amount of: 0.5 for the property qualified as category I and 0.3 for the property qualified as category II. Foreign currencies used to issue the promissory note accepted as a security for the credit of the Bank of Russia or express the main debt under the credit where the claims rights are accepted as a security for the credit of the Bank of Russia include US dollar, euro and the British pound.

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

Order of the Central Bank of Russia No. OD-467 of August 5, 2005 on the Adjustment Coefficients of the Bank of Russia

Increases adjustment coefficients used by the Bank of Russia to correct the market value of securities included in the Lombard List of the Bank of Russia when they are accepted as a security for the credits of the Bank of Russia: for the bonds of the federal loan, bonds of the bond loans of the city of Moscow, bonds of the Mortgage Crediting Agency. Specifies adjustment coefficients for the state bonds of the Republic of Bashkortostan, Samara Province, Khanty-Mansiysk Autonomous District, as well as the bonds of the OAO Russian Railways, OAO Gazprom, OAO Lukoil, OAO TNK and the Foreign-Trade Bank newly included in the Lombard List of the Bank of Russia.

Letter of the Central Bank of Russia No. 107-T of August 5, 2005 on the List of Organisations

Lists organisations issuing promissory notes (borrowers) whose promissory notes (claims rights under credit contracts) may be used as a security for the credits of the Bank of Russia, as well as organisations securing promissory notes (guarantors of claims rights under credit contracts) accepted as a security for the credits of the Bank of Russia. The list includes: OAO Russian Railways, OAO Gazprom, OAO TNK, OAO Lukoil, OAO Transneft, OAO Norilsk Nickel and OAO Novolipetsky Metallurgy Integrated Works.

Decision of the Government of the Russian Federation No. 516 of August 15, 2005 on the Amendments to the Regulation on the Federal Service of Enforcement of Observation of Legislation in the Sphere of Mass Communication and Protection of Cultural Heritage

Specifies that the Federal Service of Enforcement of Observation of Legislation in the Sphere of Mass Communication and Protection of Cultural Heritage shall issue permissions to distribute foreign periodicals on the territory of the Russian Federation

Decision of the Government of the Russian Federation No. 514 of August 13, 2005 on the Particulars of the Status of and the Typical Regulation on the Position of State Secretaries - Deputy Heads of the Federal Bodies of Executive Power

The position of the state secretary is qualified as a higher group of officials of the civil service of the category "heads". The main service duties of state secretaries shall include preparation of draft laws in the federal bodies of executive power, preparation of suggestions to form the position of the President of the Russian Federation and the Government of the Russian Federation on the draft federal laws processed by the Parliament, as well as providing for interaction with the chambers of the Federal Assembly. Provides a typical regulation on the position of the state secretary.

Order of the Central Bank of Russia No. OD-469 of August 5, 2005 on the Application of the Procedure of Granting Credits to the Banks by the Bank of Russia Secured with the Pledging of Promissory Notes, Claims Rights under Credit Contracts of Organisations or Guarantees of Credit Organisations

Lists the territorial institutions of the Bank of Russia entitled to carry out operations of refinancing of credit organisations in compliance with the Regulation of the Bank of Russia No. 273-P of July 14, 2005 on the procedure of granting credits to credit organisations by the Bank of Russia secured with the pledging of promissory notes, claims rights under credit contracts of organisations or guarantees of credit organisations.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-05-01-04/250 of July 27, 2005

If the purchase and sale transaction for the dwelling home or flat is committed between relatives being mutually dependent, the property tax exemption envisaged in Item 1 of Article 220 of the Tax Code of the Russian Federation does not apply.

Decision of the Government of the Russian Federation No. 517 of August 15, 2005 on the Procedure for Obtaining the Permission of the Commission for Export Control of the Russian Federation for Foreign-Trade Operations with Commodities, Information, Works, Services, Results of Intellectual Activities That May Be Used by a Foreign State or Foreign Person to Create Mass Destruction Weapons and Means of Their Delivery

Russian participants of foreign trade activities must obtain the permission of the Commission for Export Control for foreign trade operations with the mentioned scientific and technical products if they were informed by the Federal Service of Technical and Export Control of Russia, or if there are reasons to suggest that such products may be used for creation of mass destruction weapons and means of their delivery.

The Decision lists the documents to be sent by Russian participants of foreign trade activities to the Federal Service of Technical and Export Control of Russia to get the permission. The payment for the application and the permission is not collected.

The document does not apply to foreign trade operations with products of military destination, as well as commodities and technologies included in the lists of controlled commodities and technologies endorsed by the decrees of the President of the Russian Federation.

Direction of the Central Bank of Russia No. 1598-U of July 15, 2005 on the Adjustment of Individual Acts of the Bank of Russia

Pursuant to the adoption of the Instruction of the Bank of Russia No. 124-I of July 15, 2005 on the fixing of the amounts (limits) of open currency positions, method of their estimation and particulars of enforcement of their observation by credit organisations, invalidates 18 acts, abandons 6 acts and amends 5 acts of the Bank of Russia. In particular, invalidates the Instruction of the Bank of Russia No. 41 of May 22, 1996 on the fixing of the limits of the open currency position and control of their observation by authorised banks of the Russian Federation with amendments.

The Direction is entered into force 6 months after the day of its official publication in the Herald of the Bank of Russia.

Letter of the Federal Tax Service No. KB-6-26/616@ of July 22, 2005 on the Confirmation of Information of the Profits (Incomes) Received by Foreign Organisations in the Russian Federation and the Paid Tax

To present the documents for offsetting in the tax body of the foreign state, confirmation of the payment of the profit tax in the Russian Federation by the foreign organisation is provided by the tax body of the Russian Federation to the written request of the organisation. The confirmation is effected through certification with the signature of the head (deputy head) of the tax body and the seal with the official emblem put on the declaration or the tax estimate.

Decision of the Government of the Russian Federation No. 522 of August 18, 2005 on the Increase from September 1, 2005 of Tariff Rates (Salaries) of Employees of the Federal State Institutions <br>

From September 1, 2005, increases 1.11 times tariff rates (salaries) of the Uniform Tariff of Labour Remuneration of Employees of the Federal State Institutions. Earlier, the Decision of the Government of the Russian Federation No. 902 of December 31, 2004 increased tariff rates (salaries) of the mentioned employees 1.2 times from January 1, 2005 (the mentioned increase did not apply to employees of the military units and institutions subordinate to the federal bodies of executive power envisaging the military and similar service (except for the Federal Customs Service and the Federal Migration Service)).

Order of the Federal Service of the Russian Federation for Control over Circulation of Narcotics No. 225 of July 14, 2005 on the Endorsement of the Instruction on the Organisation of Work with Items Containing Precious Metals, Scrap and Waste of Precious Metals in the Bodies of Control over Circulation of Narcotic Drugs and Psychotropic Substances <br>

Drug control bodies using electric equipment, means of communication, computers, other technical means containing precious metals must provide for their appropriate storage, collection, registration and handing over in due time to processing organisations of all kinds of scrap and waste of precious metals from all sources. Besides, the mentioned bodies must observe the procedure of drawing up and submission of the reports of receiving, consumption and residues of all kinds of scrap and waste of precious metals.

Registered in the Ministry of Justice of the Russian Federation on August 18, 2005. Reg. No. 6918.

Order of the Ministry of Information Technologies and Communication of the Russian Federation No. 98 of August 8, 2005 on the Endorsement of the Requirements to the Traffic Transfer Procedure in a Public-Use Telephone Communication Network <br>

Specifies the rules of transfer of traffic when rendering services of local, regional, intercity and international telephone communication, mobile radio communication, mobile radio telephone communication, mobile satellite communication. Also specifies the procedure of transfer of traffic when rendering traffic transfer services. Traffic transfer service is activities to satisfy traffic transfer demands of communication operators between interacting telecommunication networks.

The requirements are introduced from January 1, 2006.

Registered in the Ministry of Justice of the Russian Federation on August 18, 2005. Reg. No. 6917.

Order of the Federal Customs Service No. 325-r of July 26, 2005 on the Amendments to the Order of the State Customs Committee of Russia No. 1091-r of November 21, 2001 <br>

Collection 1 of decisions and explanations pertaining to classification according to the Foreign Trade Commodity Nomenclature of the Russian Federation of individual commodities is extended to include eight new groups of commodities, in particular, used agricultural tractors, truck tractors, buses, cars and trucks. The moment of issue of the transport vehicles is considered to be the date of its production as shown on the transport vehicle and in the accompanying documents. If only the month of production is indicated, such day is considered to be the 15th of this month. If only the year, July 1st of this year. If the documents confirming the date of production of this transport vehicle are not available, the year of issue is determined according to the production code in the identification number, with the full year being calculated from July 1st of the year of production of the transport vehicle. If the date of production of the transport vehicle is not indicated at all, any true information may be used ava ilable with the customs body as of the moment of the customs registration permitting to determine the date of production.

Registered in the Ministry of Justice of the Russian Federation on August 18, 2005. Reg. No. 6914.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 497 of August 10, 2005 on the Amendments to the List of Medicines <br>

Extends the list of medicines sold to doctor (feldsher) prescriptions when additional free medical aid is rendered to individual categories of citizens entitled for the state social aid.

The list includes thirteen new names of medicines.

Registered in the Ministry of Justice of the Russian Federation on August 17, 2005. Reg. No. 6913.

Order of the Ministry of Internal Affairs of the Russian Federation No. 568 of July 15, 2005 on the Procedure for Carrying out Periodic Checks by the Bodies of Internal Affairs of the Russian Federation of Private Bodyguards, Private Detectives (Investigators) and Employees of Legal Entities Featuring Special Chartered Tasks for Their Fitness to Act in Conditions Involving the Use of Firearms and Special Devices <br>

Periodic checks carried out by the bodies of internal affairs may be of three types: initial, planned and subsequent ones. Initial check are arranged before the issue of permissions for the right to keep and carry appropriate types and models of firearms or after obtaining a written request of the head of the organisation to hand out special devices to an employee. Planned checks are arranged once a year during the month preceding the day and month of the date of issue of the permission for the right of keeping and carrying of firearms, handing out of special devices, as well as when violations of the rules of use of firearms or special devices by employees are revealed. A subsequent check is arranged if the employees of organisations fail to pass the mentioned checks.

If an employee fails to pass the subsequent check, an order is sent to the head of the appropriate organisation to provide for the necessary retraining of the mentioned employee. In this case, the body of internal affairs revokes the permission to keep and carry service arms issued to the mentioned employee.

The Regulation endorsed by the Order is entered into force from August 1, 2005.

Registered in the Ministry of Justice of the Russian Federation on August 17, 2005. Reg. No. 6911.

Decision of the Government of the Russian Federation No. 531 of August 20, 2005 on the Endorsement of the Rates of Export Customs Duties for Commodities Exported from the Territory of the Russian Federation outside the Member-States of the Customs Union Agreements <br>

Introduces the export customs duty for individual commodities in the amount of 0% of the customs cost. In particular, the mentioned rate is introduced for the export of benzene, toluene and xylene used as a fuel (earlier, the rate amounted to USD 104.1 per ton), as well as for ethyl alcohol (earlier, the rate amounted to 6.5% of the customs cost) and a number of other commodities.

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

Decision of the Government of the Russian Federation No. 530 of August 19, 2005 on the Federal Agency for the Management of the Special Economic Zones <br>

The Federal Agency for the Management of the Special Economic Zones is a federal body of executive power in charge of the rendering of state services and judicial functions in the sphere of management of the special economic zones, as well as control over execution of agreements on industrial production or technical innovation activities. The federal agency is supervised by the Ministry of Economic Development of Russia.

The Decision lists the authority of the federal agency. In particular, the federal agency shall register legal entities and independent entrepreneurs as residents in the special economic zone and control execution of agreements on industrial production and technical innovation activities by them.

Decision of the Government of the Russian Federation No. 529 of August 19, 2005 on the Organisation of and Control over Introduction and Revocation of Restrictive Measures (Quarantine) at the Order of the Territorial Body in Charge of the State Sanitary and Epidemiological Enforcement <br>

If there is a danger of occurrence or dissemination of infection diseases on the territory of the subject of the Russian Federation, the body of executive power of the given subject shall be obliged to take decision on the basis of the order of the territorial body of the state sanitary and epidemiological enforcement within 24 hours to introduce quarantine on the whole territory of the given subject or its individual cities or regions. The given body shall be obliged to inform the population in due time and in full amount of the epidemiological situation and of the measures aimed at prevention of dissemination of infectious diseases.

Decision of the Government of the Russian Federation No. 528 of August 19, 2005 on the Procedure of Spending and Registration of Resources Allocated to Finance the Payments to Invalids Having Received Transport Vehicles through the Bodies of Social Protection of Population, Compensations of Insurance Premiums under the Contracts of Obligatory Insurance of Civil Liabilities of Owners of Transport Vehicles <br>

The subventions are granted within the limits of budget obligations allocated to the Federal Agency of Public Health and Social Development for the mentioned purposes. Registration of the paying out of compensations of insurance premiums to invalids shall be arranged on the personal account of the recipient of resources of the budget of the subject of the Russian Federation opened in the territorial body of the Federal Treasury. The rules of paying out of compensations of insurance premiums to invalids shall be specified by the subjects of the Russian Federation independently.

The bodies of state power of the subjects of the Russian Federation shall submit reports of the spending of subventions on the quarterly basis drawn up to the form specified by the Ministry of Finance of Russia.

Decision of the Government of the Russian Federation No. 527 of August 19, 2005 on the Interim Rates of Import Customs Duties for Individual Types of Technological Equipment for the Furniture and Wood-Processing Industries <br>

The rate of the import customs duty for individual types of equipment for the furniture and wood-processing industries (codes according to the Foreign Trade Commodity Nomenclature of the Russian Federation 8465 10 900 0, 8465 91 200 0, 8465 95 000 0) is reduced from 5% to 0% of the customs cost. The new rates shall apply for 9 months.

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

Decision of the Government of the Russian Federation No. 525 of August 18, 2005 on the Procedure of Spending and Registration of Resources of the Federal Budget Allocated to Finance Transportation between the Subjects of the Russian Federation, As Well As within the Territories of the CIS Member-States, of Teenagers Having Quitted on the Voluntary Basis Their Families, Children's Homes, Boarding Schools, Special Education and Other Children's Institutions <br>

Amount of subventions granted to the subjects of the Russian Federation is determined proceeding from the number of the mentioned teenagers that must be returned to the places of permanent living and amount of expenses to pay for the travel, as well as the trip expenses of the accompanying persons, meals and medical aid. The number of accompanying persons must not be greater than 2 per teenager. If more than 1 teenager is transported, the number of accompanying persons is determined by the administration of the instruction where the teenagers stay or live (depending on the age of the teenagers, length of travel and other factors).

Subventions are granted within the limits of budget obligations allocated to the Federal Agency of Public Health and Social Development for the work pertaining to transportation of teenagers. The Federal Agency of Public Health and Social Development shall distribute and transfer the subventions, including their redistribution among the subjects of the Russian Federation, on the basis of information received from the bodies of executive power of the subjects of the Russian Federation.

Decision of the Government of the Russian Federation No. 524 of August 18, 2005 on the Endorsement of the Rules of Granting Subsidies from the Federal Fund of Regional Development in 2005 <br>

Defines the rules of granting subsidies in 2005 from the Federal Fund of Regional Development to the budgets of the subjects of the Russian Federation for shared financing of objects and measures under the federal tied program "Equalisation of Deviations in Socio-Economic Development of the Regions of the Russian Federation (Years 2002-2010 and Until 2015)". The subsidies are allocated for co-financing of construction and reconstruction of objects the primary, general and secondary (special) education, public health, power, thermal, gas and water supplies. The levels of co-financing may be increased or reduced by 10 percentage points depending on the time limits of construction, but may not be greater than 70% of the annual expenses allocated for construction and reconstruction of the mentioned objects at the expense of the subsidies and resources of the subjects of the Russian Federation.

Decision of the Government of the Russian Federation No. 523 of August 18, 2005 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Used Grain and Silo Combines <br>

The Foreign Trade Commodity Nomenclature includes now new codes pertaining to grain and silo combines older than 3 years of age. The rate of the import customs duty for the mentioned combines amounts to EUR 70 per kW of the engine power rating, and 5% of the customs cost for other combines. The new rates are introduced for 9 months. Earlier, the grain and silo combines of the codes of the Foreign Trade Commodity Nomenclature of the Russian Federation 8433 51 000 0 and 8433 59 110 0 were imported at the uniform rate of 5% of the customs cost.

The Decision is entered into force 2 months after the day of its official publication.

Direction of the Central Bank of Russia No. 1599-U of July 29, 2005 on the Amendments to the Instruction of the Bank of Russia No. 110-I of January 16, 2004 on the Obligatory Normatives for the Banks <br>

For the banks forming part of a bank group (bank holding), extends until January 1, 2006 the time limit for the entry into force of the requirement of Item 4.5 on the inclusion in the estimate of the obligatory normative of the maximum amount of risk per borrower or group of interconnected borrowers (N6) of residues on correspondent accounts in credit organisations being members of the same bank group (bank holding).

The Direction is entered into force from 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 August 19, 2005. Reg. No. 6926.

Order of the Ministry of Information Technologies and Communication of the Russian Federation No. 97 of August 8, 2005 on the Endorsement of the Requirements to the Architecture of a Public-Use Telephone Communication Network <br>

Communication centres located within the boundaries of the Russian Federation must use communication lines passing over this territory only or through communication satellites controlled from the Russian Federation. These requirements do not apply to the fragments of the network of international and intercity telephone communication working within the boundaries of the Kaliningrad Province and on the territories falling in the jurisdiction of the Russian Federation outside its boundaries.

The Order also provides the requirements to the architecture of the network of intercity and international telephone communication, as well as the regional and local telephone communication.

The endorsed requirements are entered into force from January 1, 2006.

Registered in the Ministry of Justice of the Russian Federation on August 18, 2005. Reg. No. 6916.

Decision of the Government of the Russian Federation No. 534 of August 22, 2005 on the Experiment to Create the State System of Free Legal Aid for Low-Income Citizens <br>

The experiment will be carried out during the year 2006 in 10 subjects of the Russian Federation: Republic of Karelia, Chechen Republic, Volgograd, Irkutsk, Magadan, Moscow, Samara, Sverdlovsk, Tomsk and Ulyanovsk provinces. 10 state legal advice bureaus will be created in the mentioned subjects to be coordinated and regulated by the Federal Registration Service.

The state legal advice bureaus will provide advice on legal issues in oral and written form, draw up applications, appeals, requests and other documents of legal nature, as well as represent low-income citizens in civil proceedings, executive proceedings in civil cases and represent their interests in the bodies of local government, public associations and other organisations. The mentioned legal aid will be rendered free of charge.

Order of the Federal Service for Financial Markets No. 05-23/P3-N of June 22, 2005 on the Endorsement of the Regulation on the Requirements to the Procedure and Time Limits for Disclosing Information Pertaining to Activities of Joint-Stock Investment Funds and Management Companies of Shared Investment Funds, As Well As to the Content of Disclosed Information <br>

If the information has to be disclosed through publication in a newsreel, such publication must be arranged in at least one information agency and/or another organisation with mass media status authorised by the Federal Service for Financial Markets of Russia for the public presentation of information. Such information must be disclosed until 19:00 Moscow time of the last day when it must be published.

Information that has to be disclosed through the Internet must be published on the Internet page of the joint-stock investment fund or the management company of the shared investment fund or another page in the Internet.

The Order specifies the requirements to the content of disclosed information, including the requirements to the estimate of profitability of investment activities of the joint-stock investment fund and the management company of the shared investment fund.

Registered in the Ministry of Justice of the Russian Federation on August 19, 2005. Reg. No. 6928.

Order of the Ministry of Finance of the Russian Federation No. 83n of July 4, 2005 on the Endorsement of the Procedure of Keeping of the Summary Register of Chief Administrators, Administrators and Recipients of Resources of the Federal Budget <br>

The summary register is intended for use of the Federal Treasury and its territorial bodies, chief administrators, administrators and the Ministry of Finance of Russia to provide cash services for the execution of the federal budget. Inclusion of chief administrators, administrators and recipients in the summary register is a necessary prerequisite for the opening of appropriate personal accounts for them in the territorial bodies of the Federal Treasury. When administrators and recipients are included in the summary register, they obtain a code regardless of the opening of appropriate personal accounts in the territorial bodies of the Federal Treasury. The building and keeping of the summary register is vested in the Federal Treasury.

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

Registered in the Ministry of Justice of the Russian Federation on August 19, 2005. Reg. No. 6925.

Order of the Ministry of Internal Affairs of the Russian Federation No. 665 of August 12, 2005 on the Amendments to the Order of the Ministry of Internal Affairs of Russia No. 177 of March 16, 2004 <br>

Changes the procedure of arranging the checks of organisations and natural persons in the presence of sufficient information showing the signs of a crime pertaining to violation of legislation of the Russian Federation on taxes and fees. Specifies the maximum duration of the mentioned checks: it may not be greater than 30 days. The beginning of the check is the day when the decision to carry it out was taken (earlier, the day of presenting of the decision to the organisation or natural person). Provides a new list of officials of the bodies of internal affairs authorised to assign the check.

The amendments do not envisage the right of the bodies of internal affairs to seal cash departments, rooms of storage of documents, money and commodity and material values during the checks.

Registered in the Ministry of Justice of the Russian Federation on August 19, 2005. Reg. No. 6922.

Order of the Federal Tax Service No. MM-3-22/395@ of August 17, 2005 on the Amendments to the Appendices to the Order of the Ministry of Taxation of the Russian Federation No. VG-3-22/495 of September 19, 2002 on the Endorsement of the Forms of Documents for the Use of the Simplified System of Taxation <br>

In pursuance of the changes in Chapters 26.2 and 26.3 of the Tax Code of the Russian Federation, provides a new wording for the forms No. 26.2-1 "Application for the Switchover to the Simplified System of Taxation" and No. 26.2-5 "Report of the Loss of the Right for the Simplified System of Taxation".

Decision of the Government of the Russian Federation No. 533 of August 22, 2005 on the Endorsement of the Regulation on the Interaction of the Bodies of State Power of the Subjects of the Russian Federation in Charge of Regulation of Tariff Rates for Commodities and Services of Organisations of the Communal Complex with the Bodies of Local Government in Charge of Regulation of Tariff Rates and Mark-ups of Organisations of the Communal Complex <br>

The mentioned bodies must maintain interaction when introducing (changing) tariff rates and mark-ups, except for the cases when regulation of tariff rates and mark-ups applies to the organisation where all tariff rates and mark-ups are specified by the bodies of local government. When deciding to change available tariff rates and mark-ups or amend the production and/or investment program of the organisation, the bodies in charge of regulation must send such information to the other body in charge of regulation within 5 working days from the date of adoption of such decision.

The Decision is entered into force from the date of entry into force of the Federal Law No. 210-FZ of December 30, 2004 on the fundamentals of regulation of tariff rates of organisations of the communal complex.

Order of the Judicial Department of the Supreme Court of the Russian Federation No. 85 of August 1, 2005 on the Amendments to the Instruction on the Judicial Proceedings in the Regional Court <br>

When submitting a cassation appeal or representation through the regional court, submission of copies of these documents, as well as attached written evidence, according to the number of persons participating in the case (number of persons whose interests are involved) is necessary only in the cases envisaged in the law. The Order excludes the provision stating that representation of the prosecutor or the victim appeal in a criminal case must have attached appropriate number of their copies to hand in to each convict or acquitted whose interests are involved in such representation or appeal.

Letter of the Ministry of Finance of the Russian Federation No. 03-05-01-03/63 of July 11, 2005 on the Taxation Procedure for the Incomes of Natural Persons from Operations of Purchase and Sale of Securities <br>

In the presence of the documents confirming the expenses of purchase, sale and storage of securities, the exemption is granted in the amount of actually suffered expenses. In the absence of such documents, the taxpayer is entitled for the property exemption, however, he must confirm the onerous nature of the purchase of securities, for example with a contract.

In the absence of documents confirming the onerous nature of purchase of securities, taxpayer incomes from the sale of securities may be reduced by the amounts of actually confirmed expenses in the form of commission and exchange fee. The property tax exemption in this case does not apply.

Order of the Federal Service for Tariff Rates No. 380-e/2 of August 17, 2005 on the Endorsement of the Regulation on the Determination of Tariff Rates for the Services of Oil Transportation over Arterial Pipelines

Defines the main methods and particulars of calculation of tariff rates for the services of oil transportation over arterial pipelines and particulars of their application on the territory of the Russian Federation.

A planned revision of tariff rates may occur no sooner than 12 months after the previous planned revision on the basis of information available as of the date of revision of accounting, statistical and agency reports and results of work of the subjects of regulation in the expired reporting period.

An extraordinary revision of tariff rates may by carried out by the Federal Service for Tariff Rates of Russia if there is a decision of the Government of the Russian Federation.

Registered in the Ministry of Justice of the Russian Federation on August 25, 2005. Reg. No. 6942.

Order of the Federal Tax Service No. SAE-3-06/345@ of August 2, 2005 on the Endorsement of the List of Officials of the Tax Bodies of the Russian Federation Authorised to Draw up the Protocols of Administrative Violations

The drawing up of the protocols of administrative violations is vested in the following officials of the tax bodies: higher officials of the Federal Tax Service, its interregional inspections, departments and inspections, as well as the state tax inspectors and officials authorised to carry out control measures.

Registered in the Ministry of Justice of the Russian Federation on August 25, 2005. Reg. No. 6941.

Letter of the Ministry of Finance of the Russian Federation No. 03-02-07/1-211 of August 5, 2005 on the Registration of an Organisation and Its Separate Divisions

The organisation must register in the tax bodies at the place of location of each of its separate divisions where they have stationary operator positions for more than one months. The stationary operator position is defined as the one where the employee must be present or where he must arrive for his work and which is controlled by the employer. If there are no stationary operator positions in the structural division of the organisation, there is no duty to register for taxation purposes.

Decision of the Government of the Russian Federation No. 536 of August 24, 2005 on the Procedure for Paying out Additional Monthly Material Support to Invalids because of the Combat Wounds

The mentioned material support to invalids because of the combat wounds in the amount of Rbl 1,000 shall be paid out according to the procedure endorsed by the Decision of the Government of the Russian Federation No. 273 of April 30, 2005 to individual categories of citizens of the Russian Federation in view of the 60th Anniversary of the Victory in the Great Patriotic War.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 94 of July 26, 2005 on the Procedure for Processing the Debtor Application to Recognise Him Bankrupt in the Absence of Property Enough to Cover Expenses of Bankruptcy Proceedings

If the application to the arbitration court is submitted by the debtor known to be unable to cover the court expenses of the bankruptcy proceedings, as well as to pay out remuneration to the bankruptcy commissioner, the court shall return the mentioned application as "lacking necessary information of the debtor property enough to cover expenses of the bankruptcy proceedings".

If the arbitration court has imposed the monitoring procedure, and the mentioned circumstance was revealed later, the arbitration court terminates the proceedings.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-04-08/215 of August 5, 2005 on the Procedure of Application of the Value Added Tax

If the foreign organisation does not include VAT amounts in the cost of works (services), the Russian organisation in the calculation of the mentioned tax should apply the 18% rate to the cost of works (services) and pay the tax to the budget at own expense.

If the monetary resources, including the agent reward, are received on his account before execution of the order of the principal, such monetary resources, where it pertains to the agent commission, are recognised as advance payments and must be included in the taxable base for the value added tax in the tax period when they are received.

Decision of the Government of the Russian Federation No. 537 of August 25, 2005 on the Functions of the Federal Bodies of Executive Power and the Russian Academy of Sciences in Implementation of the Comprehensive Nuclear Test Ban Treaty

Lists the functions vested in the Ministry of Defence of Russia, Ministry of Foreign Affairs of Russia, Ministry of Emergency Situations of Russia, Federal Security Service of Russia, Foreign Intelligence Service of Russia, Federal Customs Service of Russia, Federal Service of Technical and Export Control of Russia, Federal Agency of Nuclear Power and the Federal Service of Ecological, Technological and Nuclear Enforcement in implementation of the Comprehensive Nuclear Test Ban Treaty.

Order of the Government of the Russian Federation No. 1314-r of August 27, 2005

Approves the concept of the federal system of monitoring of critical objects and/or potentially dangerous objects of infrastructure of the Russian Federation and hazardous cargo. The system of monitoring permits to forecast emergency situations of natural or technological origin and forms the functional subsystem of the joint state system of prevention and elimination of emergency situations. The concept defines the goals, tasks, functions, composition, structure, main principles and directions of work in the sphere of creation, use and development of the system of monitoring.

The system of monitoring is intended to prevent and level to the maximum extent the impact on hazardous objects and cargo of the factors of terrorist, technological and natural origin, as well as to minimise the damage from crisis situations for the population of the country and the environment.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-02-07/1-212 of August 5, 2005 on the Registration of a Separate Division

During the state registration of the legal entity, information on the place of location of this legal entity must be submitted to the body in charge of the registration. According to Item 2 of Article 54 of the Civil Code of the Russian Federation, the place of location of the legal entity is the place of location of its permanently acting executive body. Therefore, if the mentioned address is not available in the information submitted for the entry in the Joint State Register of Legal Entities, it may be regarded as a failure to present, or failure to present in due time, or presenting of incorrect information of the legal entity to the body in charge of the registration of legal entities. The mentioned violation may incur a warning or administrative fine on officials in the amount of 50 minimum amounts of labour remuneration.

Decision of the Government of the Russian Federation No. 541 of August 29, 2005 on the Federal Standards of Payment for the Dwelling Space and Communal Services

In 2006, amounts of the federal standard of the limiting cost of provided housing and communal services and the federal standard of the cost of capital repair for the dwelling space per square meter of the total area per month on the average for the Russian Federation make respectively Rbl 41.6 and Rbl 3.2. In 2005, the mentioned amounts made Rbl 31.9 and Rbl 2.8.

The Decision preserves the amount of the federal standard of the maximum permissible share of own expenses of citizens in the payment for the dwelling space and communal services in the aggregate family incomes (22%). Also preserves the federal standard of the social norm of the area of dwelling space specified in the amount of 18 square metres of the total dwelling space per citizen.

Decision of the Government of the Russian Federation No. 538 of August 27, 2005 on the Endorsement of the Rules of Interaction of Communication Operators with Authorised State Bodies in Charge of Operative Investigation Work

Defines the procedure of interaction of communication operators with authorised state bodies in charge of the operative investigation work using technical means providing for these activities in the communication network of the communication operator when communication operator provides information on the users and services rendered by him.

Communication operator must update in due time information of the databases of users of the communication operator and the services rendered by him. The mentioned information must be preserved by the communication operator for 3 years and must be provided to the bodies of the Federal Security Service, as well as the bodies of internal affairs, by providing a remote access to the databases on the round-the-clock basis.

The rules are entered into force from January 1, 2006.

Letter of the Department of Information and Documentary Support of the President of the Russian Federation and the Department of the Records Management and Control of the Government of the Russian Federation No. P41-20361 of August 26, 2005 "Amendments to the List of Full and Abbreviated Names of the Federal Bodies of Executive Power (Order of the Administration of the President of the Russian Federation and the Office of the Government of the Russian Federation No. 1363/1001 of August 6, 2004)"

The list of the full and abbreviated names of the federal bodies of executive power is extended to include the Federal Agency for the Management of the Special Economic Zones.

Order of the Ministry of Justice of the Russian Federation No. 136 of August 19, 2005 on the Endorsement of the Instruction on the Keeping of the State Register of Municipal Formations of the Russian Federation

The keeping of the State Register of Municipal Formations of the Russian Federation shall be arranged on paper and electronic media. All municipal formations on the territory of the Russian Federation with the charters registered according to established procedure must be included in the state register. The Order defines the procedure of inclusion of municipal formations in the state register and providing information from it.

The logbook for the keeping of the state register, the logbook of information on municipal formations, blank certificates of inclusion of municipal formations in the state register shall be issued on strict accountability basis.

Registered in the Ministry of Justice of the Russian Federation on August 25, 2005. Reg. No. 6944.

Order of the Ministry of Defence of the Russian Federation No. 295 of July 22, 2005 on the Endorsement of the List of Items of Personal Use Handed over to Draft Servicemen When Dismissed from the Military Service

Lists personal-use items of draft servicemen handed over to them when dismissed into the reserve. Thus, the fur cap is handed over only if dismissed in cold-weather season. In this case, the beret of wool, field peaked cap, dessert hat, peakless cap of wool, hot-weather peakless cap, navy bands are not handed over.

Registered in the Ministry of Justice of the Russian Federation on August 25, 2005. Reg. No. 6943.

Order of the Central Bank of Russia No. OD-509 of August 29, 2005 on the Amendments to the Order of the Bank of Russia No. OD-682 of September 22, 2004 on the Estimate of the Cost of the Backing for the Credits of the Bank of Russia

The amendments are introduced to permit to use the bonds of legal entities being residents of the Russian Federation as a security for the credits of the Russian Federation provided under the Regulation of the Bank of Russia No. 236-P of August 4, 2003 on the procedure of granting credits to credit organisations by the Bank of Russia secured with the pledging (blocking) of securities.

Letter of the Central Bank of Russia No. 116-T of August 26, 2005 on the List of Organisations

The list of organisations whose promissory notes (claims rights under credit contracts) may be accepted as a security for the credits of the Bank of Russia, as well as organisations that may act as guarantors for the promissory notes (claims rights under credit contracts) accepted as a security for the credits of the Bank of Russia, shall include also OAO "Modern Commercial Fleet".

Letter of the Federal Tax Service No. 01-2-04/1087 of August 2, 2005 on the Certification of the Copies of Documents Presented by Taxpayers in Compliance with Article 93 of the Tax Code of the Russian Federation

The documents requested from the checked entity by the official of the tax body carrying out the tax check are presented "in the form of copies certified appropriately". The words "copies certified appropriately" implies certification by the executive body of the taxpayer, payer of the fees, tax agent of the copies of documents by entering necessary requisites in them, i.e. the seal and signature of the authorised official, thus conveying legal powers to them.

The procedure of the notary certification of the copies of the mentioned documents is also possible.

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