Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 29.12.2005

Order of the Federal Customs Service No. 1005 of October 28, 2005 on the Authority of the Customs Bodies in Customs Operations Pertaining to Excisable Goods and Certain Other Types of Commodities

Lists excisable and certain other types of commodities where customs operations may be carried out by specialised customs bodies. The authority of the mentioned bodies is restricted exclusively to such commodities.

Also lists customs bodies providing excise duty stamps to importers and the customs bodies carrying out customs operations pertaining to excisable goods subject to licensing, the ones that should be labelled with excise duty stamps, wine materials, cognac alcohols, as well as beer imported to the Russian Federation (including alcohol-free one).

Besides, endorsees the list of the customs bodies permitted to carry out customs operations pertaining to imported commodities requiring transport vehicle certificates. The mentioned bodies may carry out customs operations for automobiles of certain brands when the places of declaring are specified in other normative legal acts and classified in Headings 8702-8704 of the Foreign Trade Commodity Nomenclature of Russia aged less than 3 years.

The Order is entered into force 90 days after the day of its official publication.

Registered in the Ministry of Justice of the Russian Federation on November 25, 2005. Reg. No. 7203.

Letter of the Federal Tax Service No. MM-6-02/961@ of November 18, 2005 on the Registration for Taxation Purposes of Expenses of Organisations for Participation in Tenders If They Are Lost <br>

Expenses of the organisation pertaining to participation in tenders that were not won may be accepted for profit taxation purposes as non-sales expenses if they occurred because of the requirements of organisers of tenders to participants of tenders and are not returned in cases of failure. The given expenses, if confirmed with documents, shall be registered for profit taxation purposes as a lump sum.

If the amounts transferred by participants of tenders for participation in tenders are returned by organisers of tenders, theses amounts are included in non-sales incomes with the participant.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-04/4/71 of October 28, 2005 on the Expenses of Office Leasing in a Dwelling House <br>

Since the civil and housing legislation does not permit to lease dwelling space other than for living, expenses of a legal entity to lease the dwelling space used as an office may not reduce the taxable base for the profit tax from organisations.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-05-01-04/345 of October 28, 2005 <br>

Pursuant to the Tax and Labour Codes of the Russian Federation, tax on incomes of natural persons applies to the earnings paid out to employee during his stay on a business trip abroad. The tax is collected on common grounds while applying the rates of: 13% for natural persons out of tax residents of the Russian Federation and 30% for non-residents of the Russian Federation.

One should keep in mind that according to Item 2 of Article 11 of the Tax Code of the Russian Federation, residents of the Russian Federation are natural persons having stayed actually on the territory of the Russian Federation for at least 183 days in a calendar year.

If the employee is sent abroad for permanent work, the remuneration for the execution of labour duties on the territory of a foreign state is not qualified as incomes from sources in the Russian Federation. Another procedure applies in this case. If the employee engaged in labour activities in a foreign state is recognised to be a resident in the appropriate calendar year, the remuneration paid out to him is subject to the incomes tax from natural persons at the rate of 13%. If such employee is not recognised a resident, such incomes from sources in a foreign state are not covered by the tax on the territory of the Russian Federation.

Federal Law No. 146-FZ of November 30, 2005 on the Amendment to the Federal Law on the National Cultural Autonomy

The Government of the Russian Federation is empowered with authority to define the federal body of executive power where an advising council is formed in charge of the national cultural autonomies operating as a public organisation.

Order of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being No. 751 of October 23, 2005 on the Endorsement of the Interim Regulation on the Interaction of Territorial Departments of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being in the Subjects of the Russian Federation and the Federal State Institutions of Public Health - Centres of Hygiene and Epidemiology in the Subjects of the Russian Federation

Defines the procedure of interaction of the mentioned bodies and institutions when planning the work, keeping records and investigation of cases of infectious and non-infection diseases (intoxication), keeping of statistical records and reporting, social and hygienic monitoring, issue of licenses, certificates of the state registration and sanitary and epidemiological statements. Also defines the procedure of training and certification of personnel.

Registered in the Ministry of Justice of the Russian Federation on November 30, 2005. Reg. No. 7219.

Direction of the Central Bank of Russia No. 1632-U of November 15, 2005 on the Amendments to the Regulation of the Bank of Russia No. 230-P of June 4, 2003 on the Reorganisation of Credit Organisations in the Form of a Merger and Incorporation

Since the Federal Law No. 106-FZ of July 21, 2005 does not envisage the payment of a state duty for the opening of a branch of a credit organisation appropriate amendment is introduced in the Regulation of the Bank of Russia No. 230-P of June 4, 2003. When opening a branch (internal structural division) on the basis of a reorganised credit organisation, to confirm the proprietary right for the building (room) finished after construction and intended for deployment of the branch, the credit organisation may send a written obligation to present the mentioned documents after its state registration, as well as the state registration of changes in the constituent documents.

The granting of the license for bank operations to the credit organisation is charged with a state duty.

The Direction reduces the list of the documents sent to the territorial institution after the joint general meeting of participants of the reorganised credit organisations.

To the application of the credit organisation, the Bank of Russia may take the decision permitting simultaneous use of correspondent accounts of the reorganised credit organisations and the correspondent account of the new credit organisation.

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

Registered in the Ministry of Justice of the Russian Federation on November 30, 2005. Reg. No. 7217.

Federal Law No. 150-FZ of December 2, 2005 on the Amendments to the Federal Law on the Operative Investigation Work

The amendments remove a number of gaps and controversies. Since the criminal legislation envisages responsibility for the publicly dangerous actions and failure to act, appropriate changes are introduced in the articles defining the tasks of the operative investigation work, the grounds and terms of operative investigation work.

Federal Law No. 149-FZ of December 2, 2005 on the Amendments to Article 47 of the Federal Law on the Military Duty and Military Service

A serviceman with expired length of service in the military grade who has a scientific degree or grade and occupies a position in the teaching staff in a military educational institution may obtain one step higher military grade for the personal achievements, however, not higher than colonel or captain 1st grade. Earlier, such restriction was set at the level of major or captain 3rd grade.

The Federal Law is entered into force from January 1, 2006.

Federal Law No. 148-FZ of December 2, 2005 on the Ratification of the Treaty between the Russian Federation and the Republic of Kazakhstan on the Russian-Kazakhstan State Border

Ratifies the Treaty signed in Moscow on January 18, 2005. The Treaty provides the description of the state border between the Russian Federation and the Republic of Kazakhstan.

Federal Law No. 147-FZ of December 2, 2005 on the Amendment to Article 2 of the Federal Law on the State Regulation of Tariff Rates for Electric and Thermal Power in the Russian Federation

The Government of the Russian Federation shall specify the limiting levels of tariff rates for electric and thermal power supplied by power-supply organisations to consumers, including the limiting levels of tariff rates for the population, before introduction of the draft federal law on the federal budget for the subsequent fiscal year to the State Duma. The given change will permit to take account of the impact of the limiting levels of tariff rates for electric and thermal power on the parameters of the federal budget for the subsequent fiscal year in the course of discussion of the draft federal law on the federal budget before its introduction in the State Duma.

Decision of the Government of the Russian Federation No. 710 of December 1, 2005 on the Endorsement of the Rate of the Import Customs Duty for Rice and Mills and Groats of It

From January 10, 2006, the rate of the import customs duty for rice and mills and groats of it (codes according to the Foreign Trade Commodity Nomenclature of Russia 1006, 1103 19 500 0, 1103 20 500 0, 1104 19 910 0, 1108 19 100 0) is preserved in the amount of EUR 0.07 per kg. The given rate shall apply on unlimited basis. Earlier, the mentioned rate was introduced by the Decision of the Government of the Russian Federation No. 115 of March 3, 2005 for 9 months.

Decision of the Government of the Russian Federation No. 706 of November 30, 2005 on the Measures to Arrange an Obligatory Audit Check

Defines the procedure of carrying out of an open contest to select the audit organisation to carry out the obligatory annual audit check of the organisation with the share of the state property or the property of the subject of the Russian Federation in the registered (shared) capital being at least 25%. The contest shall be arranged to reveal an audit organisation providing for better terms of obligatory audit check of financial (accounting) reports of the organisation. The contest shall be arranged at least once in three years. The Decision defines the procedure of preliminary selection of audit organisations, requirements to the notification and the request for participation in the contest, procedure of arranging the contest and determination of the winner. Thus, the request for participation in the contest must contain a technical and financial proposals of the audit organisation, as well as information on its compliance with the requirements to the contest participants (if there was no preliminary select ion).

Decision of the Government of the Russian Federation No. 705 of November 30, 2005 on the Endorsement of the Rules of Reimbursement of Expenses to Pay for the Home Telephone to Heroes of the Soviet Union, Heroes of the Russian Federation, Bearers of the Order of Glory, Widows and Parents of the Mentioned Persons in Cases of Their Death (Being Killed) and to Pay for the Telephone to Public Charitable Associations (Organisations) Created by the Heroes of the Soviet Union, Heroes of the Russian Federation and the Bearers of the Order of Glory

To get compensations, the mentioned persons and associations (organisations) shall submit at the place of residence/place of registration to the body in charge of social protection application to get the compensation while indicating their user telephone number, postal address, requisites of the organisation of the federal postal communication or requisites of the account opened by the recipient of the compensation in a credit organisation.

The authorised body shall take the decision within 15 days from the date of submission of the application with all necessary documents to register the applicant as a recipient of the compensation or refuse to pay the compensation.

Recipients of the compensation shall make payments for the telephone use and submit payment documents to the authorised body directly or by postal dispatch. The compensation will be paid out in full amount according to expenses indicated in the payment documents no later than within 2 months from the date of submission of the payment documents by the recipient of the compensation.

The Decision is entered into force from January 1, 2006.

Order of the Federal Tax Service No. SAE-3-21/551@ of October 31, 2005 on the Endorsement of the Forms of Tax Notifications

Provides the forms of tax notifications for the payment of the following taxes by natural persons: property tax, land tax and transport tax. The tax notifications shall indicate the amount of the tax due for payment, calculation of the taxable base, as well as the time limit for the payment of the tax. The tax notification shall be sent by the tax body to the taxpayer no later than 30 days in advance of the time limit of payment. The tax notifications shall be sent simultaneously with the payment documents (tax).

The Order shall enter into force from January 1, 2006.

Registered in the Ministry of Justice of the Russian Federation on November 30, 2005. Reg. No. 7216.

Order of the Ministry of Natural Resources of the Russian Federation No. 289 of October 25, 2005 on the Endorsement of the Lists of Objects of Flora Entered in the Red Book of the Russian Federation and Excluded from the Red Book of the Russian Federation (As of June 1, 2005)

Endorses the list of objects of flora entered in the Red Book of the Russian Federation, as well as the list of objects of flora excluded form the Red Book as of June 1, 2005.

Registered in the Ministry of Justice of the Russian Federation on November 29, 2005. Reg. No. 7211.

Decision of the Government of the Russian Federation No. 713 of December 1, 2005 on the Endorsement of the Rules of Qualifying the Class of Professional Risk of the Types of Economic Activities

Defines a new procedure of qualifying the class of professional risk for the types of economic activities to fix insurance tariff rates for obligatory social insurance against industrial accidents and occupational diseases. The document lacks classification of the types of economic activities according to classes of professional risk. The authority to endorse such classification is delegated to the Ministry of Public Health and Social Development of Russia. The class of professional risk is determined proceeding from the aggregate figure of professional risk taking account of industrial injury rates, occupational diseases and insurance expenses by the types of economic activities of insurants.

Changing the type of economic activities by insurant during the current year does not imply a change of the insurance tariff rate specified for this year for such insurant.

Before January 1, 2006, the classes of professional risk by the types of economic activities of insurants were qualified by insurers according to the classification of industries (sectors of industries) by the classes of professional risk envisaged in the Decision of the Government of the Russian Federation No. 975 of August 31, 1999 and taking into account the industry (sector of industry) of the corresponding type of economic activities of the insurant.

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

Decision of the Government of the Russian Federation No. 712 of December 1, 2005 on the Endorsement of the Regulation on the State Enforcement in the Sphere of Protection of Population and Territories against Emergency Situations of Natural and Technical Nature Provided by the Ministry of the Russian Federation for Civil Defence, Emergency Situations and Elimination of Consequences of Natural Disasters

The state enforcement is arranged to check execution of measures to prevent emergency situations and preparedness of officials, available means and resources to actions when these occur.

The bodies of state enforcement in the sphere of protection against emergency situations have broad authority, in particular, they may arrange planned and extraordinary checks, as well as prepare statements upon examination of declarations of industrial safety of hazardous industrial objects, as well as upon carrying out specialised expert evaluation of city-planning, preliminary design and design documentation in the sphere of prevention of emergency situations.

Decision of the Government of the Russian Federation No. 708 of November 30, 2005 on the Endorsement of the Rules of Providing Guide-Dogs to Invalids Including the Annual Monetary Compensation of Expenses for the Maintenance and Veterinary Services for Guide-Dogs

Introduces the rules of providing guide-dogs with a set of auxiliaries to invalids including the invalids because of industrial accidents and occupational diseases. The amount of the annual monetary compensation to invalids for the maintenance and veterinary services for guide-dogs makes Rbl 10,000 (taking into account bank services and the services of postal communication to transfer the mentioned compensation).

Application for a guide-dog is submitted by the invalid to the executive body of the Social Insurance Fund at the place of residence of the invalid. A compensation is envisaged for the travel of the invalid and accompanying person to the place of getting the dog and back. The guide-dog is handed over free of charge on a gratuitous bases and may not be alienated to third parties, including a sale or donation.

Federal Law No. 157-FZ of December 5, 2005 on the Amendment to Article 5 of the Federal Law on the Popular Crafts

Refines the criteria of qualifying legal entities as organisations of popular crafts in pursuance of the changing in 2005 of the figures of the federal state statistical monitoring. Such criteria is the volume of dispatched (due for sale through supplies or another sale or exchange) commodities of own production.

The Federal Law is entered into force from January 1, 2006.

Federal Law No. 156-FZ of December 5, 2005 on the Amendments to the Code of Administrative Violations of the Russian Federation

Introduces administrative responsibility for public drinking of alcoholic and alcohol-containing products with ethyl alcohol content by volume up to 12% (including beer and drinks made on its basis), as well as for engaging the underage in the drinking of the given category of light alcoholic drinks.

The beer and drinks made on its basis includes beer with ethyl alcohol content greater than 0.5% of the volume of finished product and drinks made on its basis with the mentioned ethyl alcohol content.

Public drinking of beer and engaging the underage in beer drinking will be fined in the amount of Rbl 100 to Rbl 300. Drunken appearance in public for teenagers and public beer drinking shall imply a fine on their parents in the amount of Rbl 300 to Rbl 500, engaging the underage in beer drinking by the parents - a fine of Rbl 1,500 to Rbl 2,000.

The selling of beer to the underage in a shop will be fined in the amount of 20 to 30 minimum amounts of labour remuneration from officials and 200 to 300 minimum amounts of labour remuneration from legal entities, followed by a possible confiscation of beer and drinks made on its basis.

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

Federal Law No. 155-FZ of December 5, 2005 on the Amendment to Article 333.29 of Part 2 of the Tax Code of the Russian Federation

The amendments envisage exemption for the citizens of the Russian Federation living in the Kaliningrad Province from the state duty for the passport of the citizen of the Russian Federation for exit from and entry to the Russian Federation. The amendment is stipulated, in particular, by the entry into force from January 1, 2004 in the Lithuanian Republic of the rules of transit travel abandoning the earlier available procedure of travel for the residents of the Kaliningrad Province through the territory of the mentioned state using internal Russian passports, making it necessary to provide foreign passports to residents of the Kaliningrad Province.

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

Federal Law No. 154-FZ of December 5, 2005 on the State Service of Russian Cossacks

Defines the legal and organisational fundamentals of the state service of Russian Cossacks. Specifies the main provisions of the procedure of keeping of the State Register of Cossack Societies in the Russian Federation and the procedure of conclusion by the federal bodies of executive power and/or their territorial bodies, bodies of executive power of the subjects of the Russian Federation and the bodies of local government of municipal formations of contracts (agreements) with Cossack societies. Activities of Russian Cossacks other than the state service is not regulated by the Federal Law.

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

Federal Law No. 153-FZ of December 5, 2005 on the Amendments to Article 23 of the Federal Law on the State Registration of the Rights for Immovable Property and Transactions with It

According to the amendments, the notion of "condominium" in the name and Item 1 of Article 23 of the mentioned Federal Law is replaced with the notion of "apartment houses". The mentioned amendments are stipulated by the entry into force of the Housing Code of the Russian Federation from March 1, 2005, where the notion of "condominium" as a single complex of immovable property is not used, and the Federal Law on the partnerships of owners of dwelling space regulating condominium issues is invalidated from March 1, 2005.

Federal Law No. 152-FZ of December 5, 2005 on the Amendment to Article 18 of the Federal Law on Associations of Employers

All organisations (commercial and non-commercial ones) created before the entry into force of the Federal Law No. 156-FZ of November 27, 2002 on associations of employers and implementing the rights and duties of associations of employers must bring their constituent documents in compliance with the mentioned Federal Law before November 1, 2007. In cases of failure to fulfil the mentioned norm, such organisations loose opportunities to implement the rights and duties of associations of employers.

The amendments are introduced since before the entry into force of the Labour Code of the Russian Federation and the Federal Law on associations of employers, there were no associations in the Russian Federation created exclusively for participation in social partnership relations and meeting the requirements of associations of employers.

Federal Law No. 151-FZ of December 5, 2005 on the Amendments to Article 30 of the Federal Law on the Quality and Safety of Foodstuffs

Excludes perfumery and tobacco items from the list of products subject to the state registration in compliance with the Federal Law on the quality and safety of foodstuffs. This will permit to remove unnecessary administrative barriers in circulation of perfumery and tobacco items. Besides, legislation of the Russian Federation already has a mechanism of control of the quality of the mentioned commodities where it pertains to their compliance with the sanitary, epidemiological and other requirements.

Direction of the Central Bank of Russia No. 1633-U of November 22, 2005 on the Amendments to the Direction of the Bank of Russia No. 1476-U of July 16, 2004 on the Demand of the Bank of Russia to Present the Bank Request to Terminate the Right of Work with Deposits

Lifts a temporary restriction for the Bank of Russia to adopt a negative statement upon examination of the repeated request for the statement of the bank compliance with the requirements of participation in the deposit insurance system, confirmation of such statement by the Committee of Bank Enforcement and the Chairman of the Bank of Russia. Earlier, the mentioned restriction could apply for 21 months after the day of entry into force of the Federal Law No. 177-FZ of December 23, 2003 on the insurance of the deposits of natural persons in the banks of the Russian Federation.

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

Registered in the Ministry of Justice of the Russian Federation on December 6, 2005. Reg. No. 7237.

Direction of the Central Bank of Russia No. 1636-U of December 2, 2005 on the Invalidation of the Direction of the Bank of Russia No. 1124-U of March 19, 2002 on the Procedure of Work with the Documents Having Served As Grounds for the Work of Credit Organisations before Replacement of Licenses for Bank Operations

The Direction of the Bank of Russia No. 1124-U of March 19, 2002 is invalidated pursuant to the adoption of the Direction of the Bank of Russia No. 1606-U of August 11, 2005 defining the procedure of work with the documents having served as grounds for the work of credit organisations before the state registration of the changes introduced in constituent documents, state registration of credit organisations created through reorganisation, as well as replacement 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.

Federal Law No. 158-FZ of December 6, 2005 on the Amendment to Article 241 of Part 2 of the Tax Code of the Russian Federation

From January 1, 2006, the rate of the uniform social tax due for transfer to the Social Insurance Fund is reduced by 0.3%, and to the Fund of Obligatory Medical Insurance is increased by the same value. Thus, the uniform social tax transferred to the Social Insurance Fund is reduced from 3.2% to 2.9%, and to the Fund of Obligatory Medical Insurance is increased from 0.8% to 1.1%. Such redistribution of financial resources is intended to cover the shortage of resources of the Fund of Obligatory Medical Insurance.

The Federal Law is entered into force form January 1, 2006, however, no sooner than one month after the day of its official publication. The Federal Law shall apply to legal relations emerging from January 1, 2006.

Decision of the Government of the Russian Federation No. 727 of December 5, 2005 on the Change of the Amount Allocated to Cover the Set of Social Services (Social Service) Provided to Citizens

From January 1, 2006, resources allocated for the coverage of the set of social services provided to citizens is fixed in the amount of Rbl 477 (earlier, Rbl 450) per month per citizen. Out of them: Rbl 424 - for the additional free medical aid including supplies of necessary medicines to doctor (feldsher) prescriptions and accommodations for sanatorium and resort treatment in the presence of medical indications; Rbl 53 - for the coverage of free travel on suburban railways, as well as on intercity transport to the place of treatment and back.

Decision of the Government of the Russian Federation No. 711 of December 1, 2005 on the Amendments to the Decision of the Government of the Russian Federation No. 587 of August 14, 1992

To ensure aviation safety and protection of international airports against terrorist acts and other illegal offences, the list of objects enjoying state security measures shall include now international airports. International airports must be guarded by divisions of non-agency guard services of the bodies of internal affairs of the Russian Federation.

Regulation of the Central Bank of Russia No. 279-P of November 9, 2005 on the Interim Administration for the Management of the Credit Organisation

Introduces a new procedure of assigning, organisation, implementation and termination of activities of the interim administration for the management of the credit organisation. Defines the procedure of generation of the creditor claims register by the interim administration and the register of bank liabilities to depositors in cases of bank participation in the system of obligatory insurance of deposits of natural persons and in insured cases, as well as if the credit organisation is not participating in the system of obligatory insurance of deposits.

Invalidates the Regulation of the Bank of Russia No. 241-P of November 26, 2003 on the interim administration for the management of the credit organisation.

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 December 6, 2005. Reg. No. 7239.

Order of the Federal Antimonopoly Service No. 224 of September 29, 2005 on the Endorsement of the Rules of Examination of Applications Challenging the Refusal to Provide Information Envisaged in the Standards of Disclosing of Information by the Subjects of the Wholesale and Retail Trade Markets of Electric Power

Defines organisational and legal fundamentals of processing of applications challenging the refusal to provide information envisaged in the Standards of Disclosing of Information by the Subjects of the Wholesale and Retail Trade Markets of Electric Power by the Federal Antimonopoly Service and its territorial bodies.

Specifies that subjects of electric power markets must keep disclosed information for 3 years.

Registered in the Ministry of Justice of the Russian Federation on December 2, 2005. Reg. No. 7226.

Order of the Ministry of Finance of the Russian Federation No. 133n of November 7, 2005 on the Access to Information on Activities of the Ministry of Finance of the Russian Federation

Defines the rules of providing access to citizens and organisations to information on activities of the Ministry of Finance of Russia, the rules of providing to mass media information on activities of the mentioned ministry, as well as the procedure of generation of information on the measures involving the managing bodies of the Ministry of Finance of Russia.

Letter of the Federal Tax Service No. MM-6-03/988@ of November 24, 2005 on the Particulars of Application of the Value Added Tax When VAT Payers Switch Over to the Simplified System of Taxation and the Uniform Imputed Income Tax and When Switching Over to the Common Taxation Regime

Explains the procedure of calculation, transfer and acceptance for exemption of the value added tax when switching over to the uniform imputed income tax and the simplified system of taxation and reversing to the common regime.

If advance payments have been received before the switchover to the special tax regime for the sale of commodities (works, services) occurring after the switchover, the right for the VAT exemption calculated for the amount of advance payment does not apply.

However, if the appropriate contract is changed, and VAT amounts are returned to the buyers, amounts of tax calculated by the sellers (being VAT payers) are accepted for exemption in the last tax period before the switchover to the simplified system of taxation or the uniform tax.

When VAT payers switch over to special tax regimes, they must restore VAT amounts earlier accepted for exemption for the main resources and assets. The taxpayer must provide separate record keeping for the restored amount of tax for material resources for operations subject to VAT unused because of the switchover.

Decision of the Government of the Russian Federation No. 733 of December 5, 2005 on Additional Measures to Regulate the Import of Beef, Pork and Poultry Meat in 2006-2009

In cases of a full or partial prohibition in 2006-2009 to import beef, pork and poultry meat, fresh, chilled or frozen, from any supplier state (union of states) because of unfavourable epizootic situation, the importer may redraw his license for the license to import this commodity from any other country in the same amount regardless of the total fixed quota.

The Decision is entered into force from January 1, 2006.

Decision of the Government of the Russian Federation No. 729 of December 5, 2005 on the Regulation of Import of Frozen Beef in 2006

In 2006, frozen beef shall be imported at the rate of 15% of the customs cost, however, not less than EUR 0.15 per kg within the limits of the quota equal to 435 tons a year in the presence of the license issued by the Ministry of Economic Development of Russia. The greater part of the quota (343.7 thousand tons) falls on the countries of the European Union. Frozen beef imported in excess of the fixed quota shall be subject to the rate of 40% of the customs cost, however, not less than EUR 0.4 per kg.

The Decision is entered into force from January 1, 2006.

Decision of the Government of the Russian Federation No. 726 of December 5, 2005 on the Supplies of Liquefied Hydrocarbon Gasses to the Internal Market in 2006

The Federal Agency for Power Supplies shall work out and endorse on the monthly basis the schedules of supplies of liquefied hydrocarbon gases for household needs of the population in 2006 proceeding form the volumes of their production and consumption. The mentioned schedules of supplies shall be worked out taking into account proposals of oil and oil-and-gas processing organisations.

The drawing up of supplies of liquefied hydrocarbon gases for export shall be arranged by the customs bodies on condition of submission of resource certificates confirming the presence with suppliers of the mentioned products in volumes enough for the export taking into account the schedules of supplies.

Decision of the Government of the Russian Federation No. 724 of December 5, 2005 on the Procedure for Working out the Draft State Defence Order and Its Main Figures

Defines the procedure of working out of the draft state defence order and its main figures and interaction of state orderers for these purposes.

The draft state defence order shall be worked out on the annual basis by the Ministry of Economic Development of Russia together with the Ministry of Defence of Russia, Ministry of the Industry and Power Supplies and other federal bodies of executive power, organisations ordering development, production, supplies of products (works, services). The state defence order must define the lists and volumes of major types of material and technical resources subject to state reservation.

Decision of the Government of the Russian Federation No. 719 of December 5, 2005 on the Amendments to the Regulation on the Procedure to Put Forward the Claims under Obligations of the Russian Federation in Cases of Bankruptcy and Bankruptcy Proceedings

Lists the documents attached to the notification of the executive bodies of the Social Insurance Fund on available debts in the payment of insurance contributions for obligatory social insurance against industrial accidents and occupational diseases to be present when submitting application to recognise the debtor bankrupt. The list of the federal bodies of executive power and other bodies getting the notification shall include now the Social Insurance Fund.

Order of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being No. 776 of November 21, 2005 on the Sanitary and Epidemiological Expert Evaluation of the Types of Activities (Works, Services), Products, Design Documentation

The sanitary and epidemiological expert evaluation shall apply to pharmacy, medical activities, production of medicines, activities in the sphere of production and circulation of ethyl alcohol, alcohol and alcohol-containing products, educational activities, construction and operation of centralised systems of potable water supplies and water discharge systems, well drilling for water and a number of other types of activities. The mentioned types of activities require a sanitary and epidemiological statement.

The sanitary and epidemiological expert evaluation applies to the following types of products: foodstuffs, goods for children, perfumery and cosmetics, means of mouth hygiene, household chemical items, construction polymers and synthetic materials, printed matter, tobacco items and some other.

From January 1, 2006, the issue of sanitary and epidemiological statements for the types of activities (works, services), products, design documentation in the subjects of the Russian Federation shall be vested in the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being and its bodies.

The Order defines the procedure for carrying out sanitary and epidemiological expert evaluations, investigations, surveys, testing and toxicology, hygienic and other types of evaluations. Provides a regulation on the Register of Sanitary and Epidemiological Statements of Compliance (Incompliance) with the State Sanitary and Epidemiological Rules and Normatives of the Types of Activities (Works, Services), Products, Design Documentation.

Effective period for the sanitary and epidemiological statement makes: 5 years for products, 1 year for an experimental consignment of products, for the types of activities (works, services) - unlimited except for temporary and seasonal works, for design documentation - unlimited or for a specified time period if necessary.

Registered in the Ministry of Justice of the Russian Federation on December 7, 2005, Reg. No. 7245.

Order of the Ministry of Natural Resources of the Russian Federation and the Ministry of Finance of the Russian Federation No. 313/143n of November 22, 2005 on the Invalidation of the Procedure of Transfer of 10% of Payment for the Environmental Pollution As Incomes to the Federal Budget of the Russian Federation Endorsed by the Ministry of Environmental Protection and Natural Resources of the Russian Federation, No. 04-15/61-638 of March 3, 1993, Ministry of Finance of the Russian Federation, No. 19 of March 3, 1993, State Tax Service of the Russian Federation, No. VG-6-02/10 of March 3, 1993

The mentioned document is invalidated pursuant to the adoption of the Federal Law No. 7-FZ of January 10, 2002 on the environmental protection and invalidation of the RSFSR Law No. 2060-I of December 19, 1991 on the protection of natural environment.

Registered in the Ministry of Justice of the Russian Federation on December 7, 2005. Reg. No. 7242.

Order of the Ministry of Regional Development of the Russian Federation No. 109 of November 18, 2005 on the Distribution of the State Housing Certificates

Provides distribution among the bodies of executive power of the subjects of the Russian Federation in 2005 of the state housing certificates issued to provide housing to citizens leaving the regions of the Far North and localities of similar status, citizens having left the mentioned regions and localities after January 1, 1992.

Registered in the Ministry of Justice of the Russian Federation on December 6, 2005. Reg. No. 7241.

Letter of the Federal Tax Service No. ShT-6-07/973@ of November 22, 2005 "Explanations on the Registered Capital"

Explains the procedure of forming of the registered capital (registered fund) by organisations engaged in activities in the sphere of production and circulation of ethyl alcohol, alcohol and alcohol-containing products. Thus, the civil legislation of the Russian Federation permits to form the registered capital (registered fund) of the organisation at the expense of monetary resources, securities, other items or proprietary rights or other rights with a monetary value.

Also reports that vodka may be distributed only by state-run enterprises, as well as other organisations with a paid registered capital (registered fund) in the amount of at least Rbl 10 million.

By January 1, 2006, organisations engaged in production and distribution of ethyl alcohol, alcohol and alcohol-containing items must bring their constituent documents in compliance with the requirements of the Federal Law No. 102-FZ of July 21, 2005. If there are violations of this requirement, decisions will be taken to suspend the licenses.

Decision of the Government of the Russian Federation No. 737 of December 6, 2005 on the Procedure for Providing Separate Dwelling Space in 2005 to Judges, Prosecutors and Prosecutor Investigators Needing Improvement of Housing Conditions

Budget allocations for the year 2005 earmarked for the improvement of the housing conditions of judges, prosecutors and prosecutor investigators shall be used for the purchase (construction) on the contest basis of separate dwelling space for the mentioned category of persons qualifying it as a specialised dwelling fund.

Decision of the Government of the Russian Federation No. 732 of December 5, 2005 on the Import of Beef, Pork and Poultry Meat in 2006-2009

For the nearest 4 years (2006-2009), specifies the volumes of import of beef, pork and poultry meat. For the European Union and the USA, the motioned volumes will be increased on the annual basis, the share of Paraguay being unchanged. Fresh and chilled beef imported within specified quotas will be subject to the rate of 15% of the customs cost, however, not less than EUR 0.2 per kg, frozen - 15% of the customs cost, however, not less than EUR 0.15 per kg. The given rates shall remain unchanged for 4 years. For meat imported in excess of specified quotas, there will be increased rates (for example, in 2006, 55% of the customs cost, however, not less than EUR 0.7 per kg for fresh and chilled beef). The given rates, however, will be reduced on the annual basis (for example, in 2009, for fresh and chilled beef, the rate will be envisaged in the amount of 40% of the customs cost, however, not less than EUR 0.53 per kg).

Fresh, chilled or frozen pork will be imported: in 2006, using the rate of 15% of the customs cost, however, to less than EUR 0.25 per kg (within the limits of the quota) and 60% of the customs cost, however, not less than EUR 1 per kg (in excess of the quota). In 2009, the import rate within the limit of the quota will remain unchanged, and in excess of the quota, will make 40% of the customs cost, however, not less than EUR 0.55 per kg.

Fresh, chilled to frozen poultry meat shall be imported: in 2006 using the rate of 25% of the customs cost, however, not less than EUR 0.2 per kg (within the limits of the quota) and 60% of the customs cost, however, not less than EUR 0.48 per kg (in excess of the quota). In 2009, the import rate within the limits of the quota will remain unchanged, and in excess of the quota, will make 40% of the customs cost, however, not less than EUR 0.32 per kg.

The Decision defines the procedure of getting the license necessary for the import of meat at beneficial rates.

The Decision is entered into force from January 1, 2006.

Decision of the Government of the Russian Federation No. 728 of December 5, 2005 on the Regulation of Import of Poultry Meat in 2006

In 2006, poultry meat will be imported at the rate of 25% of the customs cost, however, not less than EUR 0.2 per kg within the limits of the quota equal to 1,130.8 thousand tons in the presence of the license issued by the Ministry of Economic Development of Russia. The greater part of the quota (841.3 thousand tons) falls on the USA. Poultry meat imported in excess of the specified quota will be subject to the rate of 60% of the customs cost, however, not less than EUR 0.48 per kg.

The Decision is entered into force from January 1, 2006.

Decision of the Government of the Russian Federation No. 725 of December 5, 2005 on the Interaction and Coordination of Activities of the Bodies of Executive Power of the Subjects of the Russian Federation and Territorial Bodies of the Federal Bodies of Executive Power

Defines the procedure of interaction and coordination of activities of the bodies of executive power of the subjects of the Russian Federation and territorial bodies of the Ministry of Internal Affairs of Russia, Ministry of Emergency Situations of Russia, Ministry of Justice of Russia, Federal Service of Execution of Punishments, Federal Registration Service, Federal Bailiff Service, as well as the federal ministries and other federal bodies of executive power supervised by the Government of the Russian Federation and federal services and agencies subordinate to these miniseries. The Decision lists the issues where interaction is necessary under the given Decision and the forms of the mentioned interaction.

Decision of the Government of the Russian Federation No. 718 of December 5, 2005 on the Firearms Awarded to Citizens of the Russian Federation

Defines the rules of awarding the civil, combat short-barrel firearms and cold arms to citizens of the Russian Federation including servicemen and employees of the state paramilitary organisations, purchase of firearms and cartridges to them to replenish the award funds, registration of the mentioned firearms and cartridges, their storage and withdrawal.

The awards are regarded as an incentive for the citizens for the services to the state, heroism, achievements in the sphere of law enforcement, public order and security, protection of rights and freedoms of man and citizen.

The Decision lists the types and models of firearms than may be used to award the citizens of the Russian Federation.

Awarded firearms and cartridges for them may not be an object of sale, exchange, donation and inheritance. Awards do not apply in post-mortem cases.

Decision of the Government of the Russian Federation No. 715 of December 5, 2005 on the Qualification Requirements to the Special Officials in Charge of Observation of the Rules of Internal Control and Programs of Its Implementation, As Well As the Requirements to the Personnel Training, Identification of Clients, Beneficiaries for the Purposes of Combating Legalisation (Laundering) of Incomes Obtained in a Criminal Way and Financing of Terrorism

The qualification requirements to the mentioned persons include a higher professional education in specialities "Economy and Management" or "Law" and a special training. In cases of absence of the mentioned education, it is necessary to have experience of work of at least two years in positions in the sphere of combating of legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism. The special officials of professional participants of the securities market and organisations managing investment funds or non-state pension funds may be subject to additional qualification requirements.

The requirements to identification of clients (persons enjoying services of organisations) and beneficiaries are specified by the Ministry of Finance of Russia.

The Decision does not apply to credit organisations.

Decision of the Government of the Russian Federation No. 739 of December 8, 2005 on the Endorsement of Tariff Rates for Obligatory Insurance of Civil Liabilities of Owners of Transport Vehicles, Their Structure and Procedure of Application by Insurers in the Determination of Insurance Premium

Endorses insurance tariff rates for obligatory insurance of civil liabilities of owners of transport vehicles for the year 2006. The basic rates for all categories of motor vehicles and terms of operation remain on the same level.

Refines territorial coefficients for a number of territories. For the Moscow Province, a uniform coefficient is introduced - 1.7 (earlier, two coefficients were used for various province regions - 1.8 and 1.6). A coefficient of 0.5 is specified for the cities and residential settlements where there were no specific coefficients. Earlier, there were two categories - for cities and residential settlements with population numbering from 10,000 to 50,000, coefficient 0.6 applied, for the rest - 0.4.

Driver age and driving experience coefficients remain unchanged.

The Decision is entered into force from January 1, 2006.

Decision of the Government of the Russian Federation No. 730 of December 5, 2005 on the Regulation of the Import of Pork in 2006

In 2006, pork - fresh, chilled or frozen - will be imported using the rate of 15% of the customs cost, however, not less than EUR 0.25 per kg within the quota equal to 476.1 thousand tons in the presence of the license issued by the Ministry of Economic Development of Russia. The greater part of the quota (240.5 thousand tons) falls on the member-countries of the European Union. Pork imported in excess of the specified quota will be subject to the rate of 60% of the customs cost, however, not less than EUR 1 per kg.

The Decision is entered into force from January 1, 2006.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-06-04-02/15 of November 22, 2005 on the Determination of the Category of Transport Vehicles and the Rates of Transport Tax

In the determination of the category of transport vehicles for the purposes of the transport tax, the norms of Chapter 28 of the Tax Code of the Russian Federation apply: Article 358 of the Tax Code of the Russian Federation contains the definition of the notion of "transport vehicle" for taxation purposes; Item 1 of Article 361 of Tax Code specifies that the rates of the transport tax are defined in the laws of the subjects of the Russian Federation depending on the category of transport vehicles and the power rating of engines installed in them and their total capacity.

The categories of transport vehicles envisaged in the Tax Code of the Russian Federation (cars and trucks, bikes and scooters, buses and other self-propelled machines and mechanisms - pneumatic and track-laying) are in compliance with the categories specified in the Convention on highway traffic (Vienna, November 8, 1986) ratified in the Russian Federation. Therefore, transport vehicle certificates in Line 4 "Category of the Transport Vehicle (A, B, C, D, Trailer)" show the category in compliance with the classification of transport vehicles specified in the Convention.

All-Russia Classifier of Fixed Assets OK 013-94 (OKOF) endorsed by the Decision of the State Standards Committee of Russia of December 26, 1994 is not a normative document permitting to include a transport vehicle in this or that category according to the Convention and the norms of the Tax Code of the Russian Federation. Therefore, the classifier may only be used where it does not contradict the Convention on highway traffic.

Decision of the Government of the Russian Federation No. 743 of December 8, 2005 on the Measures to Promote Adoption of Decisions by the Government of the Russian Federation Envisaged in the Decision of the Supreme Soviet of the Russian Federation No. 2355-1 of February 14, 1992

Forms an interagency commission on the use of the names of "Russia", "Russian Federation" and the words and word combinations on their basis in the names of organisations. Organisations and citizens founding the organisations shall send applications to obtain consent of the Government of the Russian Federation for the use of the mentioned names to the Ministry of Justice of Russia for subsequent examination by the commission. The commission shall examine the applications together with attached documents within 30 days from the day of receiving them. In case of a positive decision, the Ministry of Justice of Russia shall submit to the Government of the Russian Federation a draft order of the Government of the Russian Federation to agree to the use of the appropriate name in the name of the organisation.

Decision of the Government of the Russian Federation No. 731 of December 5, 2005 on the Regulation of Import of Fresh and Chilled Beef in 2006

In 2006, fresh and chilled beef will be imported using the rate of 15% of the customs cost, however, not less than EUR 0.2 per kg within the quota equal to 27.8 thousand tons in the presence of the license issued by the Ministry of Economic Development of Russia. The greater part of the quota (27.3 thousand tons) falls on the member-countries of the European Union. Beef imported in excess of the specified quota shall be subject to the rate of 40% of the customs cost, however, not less than EUR 0.4 per kg.

The Decision is entered into force form January 1, 2006.

Order of the Ministry of Information Technologies and Communication of the Russian Federation No. 137 of December 6, 2005 on the Endorsement of the Requirements to the Building, Management, Numbering, Organisational and Technical Support of a Stable Functioning, Terms of Interaction, Operation of a Communication Network When Rendering Multiple Communication Services

A communication network shall include coin-box telephones, equipment to register the volume of rendered communication services, communication network and line control system, coin-box telephones providing connection to communication centres of local telephone communication networks. Particulars of their operation and functioning are defined.

Thus, a coin-box telephone must provide to the user not only a telephone connection for voice information transfer, but also an access to the system of information and reference services, as well as opportunities of free round-the-clock calling emergency operative services.

The coin-box telephone must provide for confidentiality and integrity of transmitted and stored information.

Registered in the Ministry of Justice of the Russian Federation on December 13, 2005. Reg. No. 7268.

Instruction of the Central Bank of Russia No. 126-I of November 11, 2005 on the Procedure of Regulation of Relations Pertaining to Measures of Prevention of Insolvency (Bankruptcy) of Credit Organisations

Defines a procedure of regulation of relations pertaining to measures of prevention of insolvency (bankruptcy) of credit organisations. Specifies the rules of interaction of the credit organisation with the Bank of Russia in cases of implementation independently of measures to prevent bankruptcy, requirements to the content of the plan of measures and procedure of it submission by the credit organisation.

Defines the grounds and procedure for sending the demand of the Bank of Russia to the credit organisation to implement the measures of financial rehabilitation and the demand for reorganisation.

From the day of presenting the demand to implement the measures of financial rehabilitation to the day of presenting the demand of the Bank of Russia to implement the plan of measures, the credit organisation must submit reports on the weekly basis drawn up to Forms 0409101 "Sheet of Turnovers on Accounts" and 0409350 "Report of Unsatisfied Claims of Individual Creditors Available with the Credit Organisation in Monetary Obligations and Failure to Execute the Duty to Transfer Obligatory Payments because of the Absence or Insufficiency of Monetary Resources on Correspondent Accounts of the Credit Organisation".

For the purpose of monitoring of the financial standing of the credit organisation, the territorial institution of the Bank of Russia may also demand to present reports drawn up to Forms 0409118 "Information on Major Credits", 0409134 "Estimate of Own Resources (Capital)", 0409135 "Information on Obligatory Normatives".

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

Registered in the Ministry of Justice of the Russian Federation on December 13, 2005. Reg. No. 7266.

Order of the Federal Service for Financial Markets No. 05-59/pz-n of November 1, 2005 on the Endorsement of the Regulation on the Procedure of Determination of the Amount of Mortgage Coverage

Specifies the procedure of determination of the amount of mortgage coverage used as a pledge for the execution of obligations under mortgage-coverage bonds, as well as the mortgage coverage with the share of the right in the shared property certified with mortgage certificates of participation. Defines the procedure and particulars of calculation of each of the terms, the summing of which forms the amount of mortgage coverage.

Also specifies the requirements to the form of the certificate of the amount of mortgage coverage showing the results of determination of the amount of the mortgage coverage, in particular: results of determination of the amount of the mortgage coverage of the bonds as of the last working day of each month, results of determination of the amount of the mortgage coverage of the mortgage certificates of participation as of the last working day of each month and other.

Registered in the Ministry of Justice of the Russian Federation on December 13, 2005. Reg. No. 7265.

Order of the Ministry of Economic Development of the Russian Federation No. 260 of October 14, 2005 on the Endorsement of the Regulation on the Procedure of Conclusion of the Contract for the Service in the Customs Bodies of the Russian Federation and the Typical Form of the Contract for the Service in the Customs Bodies of the Russian Federation

Defines the procedure and terms of conclusion of the contract for the service in the customs bodies of the Russian Federation and organisations supervised by the Federal Customs Service of Russia, the rights and duties of citizens of the Russian Federation and officials of the customs bodies when concluding the contract for the service in the customs bodies.

The contract is concluded in writing and may not restrict the rights and social guarantees of citizens or impair in any other way their standing as employees except for the cases specified in the federal laws.

The earlier concluded contracts shall preserve their force until expiry or an early discontinuation.

Registered in the Ministry of Justice of the Russian Federation on December 12, 2005. Reg. No. 7256.

Order of the Federal Guard Service of the Russian Federation No. 450 of November 23, 2005 on the Endorsement of the Instruction on the Building and Keeping of the Register of Participants of the Accumulated Mortgage System of Housing Support for Servicemen of the Federal Bodies of the State Guard Service

Defines the procedure of forming and keeping of the register of participants of the accumulated mortgage system of housing support for servicemen of the federal bodies of the state guard service. Specifies the procedure of entering records in the register, changing the register and removal of information from the register. Serviceman appeal to include him in the register (in writing) is drawn up as a report according to attached form.

Registered in the Ministry of Justice of the Russian Federation on December 9, 2005. Reg. No. 7250.

Decision of the Government of the Russian Federation No. 758 of December 13, 2005 on the Endorsement of the Regulation on the Supervisory Board of the Special Economic Zone

The supervisory board is created to coordinate activities of the federal and regional bodies of executive power, executive body of a municipal formation, economic subjects for the purpose of development of the special economic zone, control over execution of the agreement on the creation of the special economic zone, spending of budget resources allocated for the development of the territory, as well as for examination and processing of perspective plans of development of the special economic zone.

Decision of the Government of the Russian Federation No. 755 of December 9, 2005 on the Amendments to the Decision of the Government of the Russian Federation No. 249 of April 22, 2005

Resources of the federal budget envisaged in 2005 for the state support of small businesses shall be granted by the Ministry of Economic Development of Russia on the contest basis to the budgets of the subjects of the Russian Federation in the form of subventions for the development of the system of crediting and leasing relations in the sphere of small businesses. The subventions, in particular, are allocated to subsidise part of expenses of small businesses pertaining to the reward paid out under the bank guarantee of the credit organisation providing for execution of obligations under the credits attracted in the banks in 2005 for up to 5 years.

The Decision lists the terms of granting of subventions and the documents necessary to get it. Specifies the particulars of granting of subventions for the development of leasing relations in the sphere of small businesses.

Decision of the Government of the Russian Federation No. 754 of December 9, 2005 on the Endorsement of the Rates of Import Customs Duties for Individual Types of Equipment for Production of Items of Cellulose

The rates of the import customs duties for individual types of equipment for making paper and pulp items earlier introduced by the Decision of the Government of the Russian Federation No. 202 of April 7, 2005 for 9 months shall be preserved on unlimited basis.

The Decision is entered into force from February 12, 2006.

Decision of the Government of the Russian Federation No. 738 of December 7, 2005 on the Procedure of Forming of the Source of Resources to Pay for the Services to Form a Technological Reserve of Power Producing Capacities and Finance Power Producing Objects to Prevent a Deficit of Electric Power

Defines the procedure and terms of attracting investments for the period until 2010 to build new power stations, as well as additional power producing plants on existing power stations, necessary for the forming of a perspective technological reserve of power producing capacities in the presence of forecasted deficit of electric power in the Joint Power-Supply System of Russia and technologically isolated territorial power-supply systems, as well as the mechanisms of return of resources to investors invested by them in creation (construction) of power generating objects.

Construction of each generating object shall be a separate investment project. Selection of investment projects shall be arranged through open contests permitted for participation to any Russian and foreign subjects of entrepreneurial activities.

Organisation of contests of investment projects is vested in the Federal Agency of Power Supplies.

Investment project selected as a result of the contest shall be implemented on the basis of the contract concluded by the executor of the appropriate investment project with the contest organiser and the system operator.

Return of invested resources shall be arranged through payments for the services for the forming of the perspective technological reserve.

The rules do not exclude opportunities of use of other methods of financing of construction of power producing objects and attracting investments for it and do not apply to relations pertaining to the forming and deployment of the operative and strategic technological reserves of capacities.

The Decision amends the fundamentals of price forming in electric and thermal power supplies in the Russian Federation and rules of gas supplies in the Russian Federation. The amendments specify the procedure of determination of the tariff rate for electric power produced by the power producing object put into operation in the framework of the forming of the perspective technological reserve, as well as specifies the particulars of gas supplies to persons rendering services in the forming of the perspective technological reserve of power producing capacities.

Letter of the Central Bank of Russia No. 145-T of December 6, 2005 on the List of Organisations

The list of organisations whose promissory notes (claims rights under credit contracts) may be accepted as a security under 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 oil company Rosneft.

Letter of the Central Bank of Russia No. 144-T of December 5, 2005 on the Annual Accounting Report of Credit Organisations for the Year 2005

When drawing up the annual accounting report for the year 2005, credit organisations must keep in mind that the incoming residues as of January 1, 2005 of the annual accounting balance report as of January 1, 2006 must be in correspondence with the outgoing residues of Column 14 of the summary sheet of turnovers of events after the reporting date for the year 2004. Columns 5-10 of the annual accounting balance report as of January 1, 2006 shall be filled out regardless of the events pertaining to the year 2004 after the reporting date.

Decision of the Government of the Russian Federation No. 757 of December 13, 2005 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Motor Vehicle Components Imported for Industrial Assembly

The rates of the import customs duties pertaining to motor vehicle components imported for industrial assembly endorsed by the Decision of the Government of the Russian Federation No. 166 of March 29, 2005 for 9 months are prolonged on unlimited basis.

The Decision is entered into force from January 15, 2006.

Decision of the Government of the Russian Federation No. 751 of December 8, 2005 on the Endorsement of the Form of Publication in Mass Media of Information on the Generation and Financial Results of Placing of Resources of Pension Reserves and on Generation and Financial Results of Investing of Resources of Accumulated Pensions

Provides 10 forms to be published by the Federal Service for Financial Markets of Russia in mass media on the annual basis and containing information on the generation and financial results of placing and investing of resources of pension reserves and accumulated pensions.

Decision of the Government of the Russian Federation No. 750 of December 8, 2005 on the Standardisation of Defence Products (Works, Services), Products (Works, Services) Used to Protect Information Comprising the State Secret or Restricted-Access Information Protected under the Laws of the Russian Federation and Products (Works, Services) Information of Which Comprises the State Secret

Specifies the procedure of working out, adoption and use of documents on the standardisation of the mentioned products.

Introduces the notions of the international and national military standard. The given standards are intended to specify for multiple use the characteristics of defence products, principles and rules of their development, production, operation, repairing, storage, transportation, sale or utilisation. The given standards must be distinguished from the national standards of wartime that are used in wartime and entered into force by special procedures. Also defines the notion of the national standard of restricted application (comprising the state secret or qualified as restricted-access information) and industry standard (adopted by the federal body of executive power).

The working out of the documents on standardisation of defence and federal products shall be arranged by the Federal Agency for Technical Regulation and Metrology and the federal bodies of executive power out of state orderers.

Decision of the Government of the Russian Federation No. 747 of December 8, 2005 on the Amendments to the Decision of the Government of the Russian Federation No. 65 of February 9, 2004

The amount of daily allowance paid out to contract servicemen and employees of federal bodies of executive power engaged in anti-terrorist operations and providing order and public security on the territory of the North-Caucasian regions of the Russian Federation is increased from two times to three times of the specified norm.

For draft servicemen, the amount of daily allowance is increased to the specified norm (earlier, 55% of the specified norm).

The Decision is entered into force from January 1, 2006.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-04/2/128 of December 2, 2005

From January 1, 2004, envisages a switchover of all credit organisations to the International Accounting Standards (IAS). Expenses for audit services and audit checks according to IAS shall be included in the calculation of the profit tax in other expenses pertaining to production and sales.

Letter of the Federal Tax Service No. ChD-6-24/998@ of November 28, 2005

Explains the procedure of execution by the banks of the duty to report the closing of the account of the organsiation, independent entrepreneur to the tax body at the place of their registration when implementing the provisions of Item 1.1 of Article 859 of the Civil Code of the Russian Federation. The given provision envisages the bank's right to refuse, while warning the client in writing, to execute the bank account contract in the absence of monetary resources on the client account for two years and operations on this account, if otherwise is not envisaged in the contract.

Explains the procedure of drawing up by the bank in this case of the appropriate notification of the tax body of the closing of the client account.

When the bank closes the account on a unilateral basis, the taxpayer may not be called to account for the violation of the time limit of submission of information of the closing of the account in the bank if he was notified of it by the bank.

The closing of the taxpayer account on a unilateral basis by the bank may not serve as grounds to revoke the decision of the tax body to suspend operations on the taxpayer account and, therefore, the opening of new accounts to the taxpayer by the bank and execution of orders on them to transfer resources to parties other than execution of the duties to pay the tax or fee, or another payment order of the higher priority as compared to payments to the budget (extra-budgetary fund), shall entail a tax liability for the bank.

Decision of the Government of the Russian Federation No. 766 of December 14, 2005 on the Procedure for Reimbursement of Expenses of the Bodies of Local Government Pertaining to Initial Military Registration in 2005 in Municipal Formations That Do not Have Military Commissariats

The Ministry of Defence of Russia shall reimburse the mentioned expenses through military commissariats in whose interests the bodies of local government provide initial military registration. The reimbursement will be paid out on the basis of contracts (agreements) concluded by the military commissariats with appropriate bodies of local government.

The compensation applies to the labour remuneration of employees engaged in the military registration, room leasing, communication services, transportation services, communal services, travelling expenses, as well as the furniture, accessories, office equipment, means of communication, consumables.

Decision of the Government of the Russian Federation No. 763 of December 14, 2005 on the Spending of Resources in Foreign Currencies for Protocol Measures by the Federal Bodies of Executive Power

For protocol expenses, federal ministers shall get USD 250, heads (directors) of federal services and agencies - USD 200, first deputy heads (directors) of federal services and federal agencies - USD 150. This money is not accounted for, is paid out in foreign currencies during the stay of the mentioned persons abroad in short-term trips. Protocol measures requiring more expenses shall be arranged at the decisions of the Government of the Russian Federation.

Decision of the Government of the Russian Federation No. 762 of December 14, 2005 on Additional Payments to Contract Servicemen of Some Units Deployed on the Territory of the North-Caucasian Region of the Russian Federation

From January 1, 2006, contract servicemen of the permanent readiness units deployed on the territory of the North-Caucasian region of the Russian Federation shall get their field (daily) allowance in the amount of 1.5 of the specified norm. From January 1, 2007, contract servicemen of individual motorised (mountain) brigades deployed in the Republic of Daghestan and in the Karachayevo-Cherkess Republic shall get a mark-up for the special combat training in the amount defined by the Ministry of Defence of Russia, however, not greater than Rbl 3,300, as well as the field (daily ) allowance in increased amount.

Decision of the Government of the Russian Federation No. 759 of December 13, 2005 on the Increase of the Monetary Subsistence of Contract Servicemen and Employees of Some of the Federal Bodies of Executive Power

From January 1, 2006, increases 1.15 times amounts of salaries for the military position and salaries for the military grade as of December 31, 2005 for contract servicemen. The same coefficient is used to increase the salaries for the occupied positions and the salaries for the special grades of employees of the bodies of internal affairs, institutions and bodies of the criminal execution system, State Fire Service of the Ministry of Emergency Situations of Russia, bodies in charge of control over circulation of narcotic drugs and psychotropic substances, customs bodies and the leading officials of the Federal Messenger Service.

Decision of the Government of the Russian Federation No. 746 of December 8, 2005 on the Procedure for Recognising As Desperate for Collection and Writing off of Arrears and Debts in Penalties for the Value Added Tax Accrued with Organisations of the System of the State Material Reserve

Arrears and debts in penalties for the value added tax available with the Federal Agency for State Reserves as of January 1, 2005, its territorial bodies and subordinate federal state institutions for operations with material values of the state material reserve in 2001- 2002 are recognised as desperate for collection and are written off. The Decision lists the documents permitting to take the decision to write off the debts.

Federal Law No. 166-FZ of December 19, 2005 on the Ratification of the Agreement between the Russian Federation and the Kingdom of Spain on Seafaring

Ratifies the Agreement signed in Moscow on May 22, 2001. The Agreement is aimed at development of cooperation in the sphere of seafaring between the two countries, their competent bodies, shipping companies and enterprises.

Federal Law No. 165-FZ of December 19, 2005 on the Ratification of the Treaty on Cooperation in Safeguarding the Outer Borders of the Member-States of the Eurasia Economic Community

Ratifies the Treaty signed in Moscow on February 21, 2003. The ratification of the Treaty will permit to work out the fundamentals of the normative and legal basis in the sphere of protection of the outer borders of the member-states of the Eurasia Economic Community and enhance cooperation among the border guard agencies of these states.

Federal Law No. 164-FZ of December 19, 2005 on the Ratification of the Additional Agreement to the Agreement between the Government of the Russian Federation and the Government of the United Kingdom of Great Britain and Northern Ireland on Cooperation in the Sphere of Peaceful Use of Nuclear Power of September 3, 1996

Ratifies an Additional Agreement singed in London on June 26, 2003. The Agreement envisages a financial and technical aid provided by the British side on gratuitous basis to utilise out-of-service Russian nuclear submarines, as well as to handle spent nuclear fuel and nuclear waste.

Federal Law No. 163-FZ of December 19, 2005 on the Amendment to Article 7 of the Federal Law on the Veterans

The Federal Law No. 122-FZ of August 22, 2004 amended the Federal Law on the veterans. Article 22, in particular, specified that measures of social support of the labour veterans shall be defined in the laws and other normative legal acts of the subjects of the Russian Federation. Provisions pertaining to the authority of the President of the Russian Federation in defining the procedure and terms of awarding the title of the Veteran of Labour have been omitted.

In this connection, the Federal Law envisages that the procedure and terms of awarding the title of the Veteran of Labour shall be defined in the laws and other normative legal acts of the subjects of the Russian Federation.

Federal Law No. 162-FZ of December 19, 2005 on the Amendments to Article 5 of the Federal Law on the Special Economic Zone in the Magadan Province

Prolongs the tax exemption regime introduced for participants of the special economic zone in the Magadan Province. According to the mentioned regime, participants of the special economic zone shall be exempted from taxes due to the federal budget (except for the deductions to the Pension Fund of Russia and the Social Insurance Fund).

Federal Law is entered into force form December 31, 2005.

Federal Law No. 161-FZ of December 19, 2005 on the Amendments to the Criminal Code of the Russian Federation and the Code of Administrative Violations of the Russian Federation

The amendments refine the provisions pertaining to deliberate and fraudulent bankruptcy, as well as illegal actions in cases of bankruptcy.

Article 195 of the Criminal Code is extended to include the provision specifying responsibility for illegal disturbance of activities of the bankruptcy commissioner or the interim administration of the credit organisation.

The Federal Law increases from 2 to 3 years the maximum period of imprisonment for illegal actions in bankruptcy, as well as envisages an increased amount of fine imposed for the deliberate bankruptcy.

Federal Law No. 160-FZ of December 19, 2005 on the Ratification of the Convention of the Council of Europe for the Protection of Individuals with Regard to Automatic Processing of Personal Data

Ratifies the Convention of the Council of Europe for the protection of individuals with regard to automatic processing of personal data of January 28, 1981 with amendments approved by the Committee of Ministers of the Council of Europe on June 15, 1999 signed on behalf of the Russian Federation in Strasburg on November 7, 2001 with a number of reservations. The Convention is aimed at safeguarding the rights and main freedoms of natural persons, including the privacy rights, for the cases of automatic processing of personal information regardless of the nationality, place of residence and other circumstances. The Convention contains the norms regulating trans-border transfer of personal information.

The Convention defines the principles of collection, processing, storage and use of personal information, as well as the measures of protection of the pertinent persons against illegal use of the appropriate information.

Federal Law No. 159-FZ of December 19, 2005 on the Amendments to the Budget Code of the Russian Federation

Amends Articles 46, 50, 51, 53, 56, 57, 59, 62 and 64 of the Budget Code of the Russian Federation pertaining to the refining of the procedure of distribution of incomes among the federal budget, budgets of the subjects of the Russian Federation and local budgets pursuant to introduction of changes to the Tax Code of the Russian Federation in 2005 entering into force from January 1, 2006. The amendments, in particular, take account of the introduction of excise duties for straight-run gasoline, abandoning of the tax credit, removal of the restriction in the form of the limits of granted respites (extension schedules) in the payment of taxes.

The local budgets where the fines will be transferred shall include also the budgets of urban districts and municipal regions, cites of federal significance of Moscow and St.Petersburg.

The Federal Law is entered into force from January 1, 2006 with exceptions.

Decision of the Government of the Russian Federation No. 772 of December 17, 2005 on the Interim Rates of Import Customs Duties for Individual Types of Gas-Discharge Lamps Except for Ultraviolet Lamps

Sodium and metal-halide lamps (codes according to the Foreign Trade Commodity Nomenclature of the Russian Federation 8539 32 500 0 and 8539 32 900 0) shall be imported using the rate of 15% of the customs cost, however, not less than EUR 0.35 a piece. The given rate is introduced for 9 months. Earlier, the import rate for the mentioned commodities amounted to 15% of the customs cost.

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

Decision of the Government of the Russian Federation No. 771 of December 17, 2005 on the Interim Rate of the Import Customs Duty for Cocoa Beans, Whole or Broken, Raw or Roasted

Introduces for 9 months the import customs duty for cocoa beans, whole or broken, raw or roasted (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 1801 00 000 0), in the amount equal to zero (earlier, 5% of the customs cost).

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

Decision of the Government of the Russian Federation No. 765 of December 14, 2005 on the Amendments to the Decisions of the Government of the Russian Federation on the Burying of the Killed (Deceased) Servicemen and Persons of Similar Status

From Rbl 6,000 to Rbl 8,000 increases the amount of expenses for the burying of the killed (deceased) servicemen, employees of the bodies of internal affairs, institutions and bodies of the criminal execution system, State Fire Service, bodies in charge of control over circulation of narcotic drugs and psychotropic substances, federal bodies of the tax police and customs bodies, citizens called up to the training exercises and persons dismissed from the military service. For the cities of Moscow and St.Petersburg, the amount is increased to Rbl 10,000.

The payment for the services of installation of tombstones at the expense of the resources of the federal bodies of executive power where the killed (deceased) served must not be greater than 20% of the specified norms of expenses.

Also increases the amount of the allowance for the burying of pensioners out of servicemen, non-rated men and officers of the bodies of internal affairs, State Fire Service, institutions and bodies of the criminal execution system and members of their families - from two to three monthly pensions (part of the pension) received by the pensioner as of the day of the death.

The Decision is entered into force from January 1, 2006.

Decision of the Government of the Russian Federation No. 761 of December 14, 2005 on the Subsidies for the Dwelling Space and Communal Services

The subsidies shall be granted to citizens if their expenses for the dwelling space and communal services are greater than the approximate maximum permissible share of expenses of citizens for the dwelling space and communal services in the total family incomes. For the families with per capita incomes below the specified cost of living, the maximum permissible share of expenses is reduced according to the adjustment coefficient equal to the ratio of the family per capita incomes to the cost of living.

One subsidy is granted for one family. The amount of the subsidy is calculated on the monthly basis and depends on the amount of expenses for the dwelling space and communal services calculated from the regional standards. The subsidy is granted for 6 months.

The Decision lists the documents submitted together with the application for the subsidy, specifies the procedure of determination of the composition of the applicant family. Decisions granting the subsidies shall be taken by the bodies of local government or the municipal institutions authorised by them.

Defines the particulars of granting of subsidies to employees undergoing military service in the federal bodies of executive power, where the law envisages military service, and citizens living in closed military residential settlements.

Specifies the grounds of suspension or, even, termination of the subsidy. In particular, the granting of the subsidy may be suspended in cases of failure to transfer current payments for the dwelling space and/or communal services for two months by the recipient of the subsidy.

The earlier granted subsidies may not be recalculated during the whole period of their effect except for the cases when the amounts of subsidies are increased.

Decision of the Government of the Russian Federation No. 760 of December 13, 2005 on the Amendments to Some of the Decisions of the Government of the Russian Federation on the State Registration of Legal Entities and Independent Entrepreneurs and the Keeping of the Joint State Register of Taxpayers

Provides a new wording for the Forms R11001 "Application for the State Registration of the Legal Entity at Creation", R12001 "Application for the State Registration of the Legal Entity Created through Reorganisation", R13001 "Application for the State Registration of the Changes in the Constituent Documents of the Legal Entity", R14001 "Application for the Introduction in the Joint State Register of Legal Entities of Changes of Information on the Legal Entity Other Than the Changes in the Constituent Documents", R16001 "Application for the State Registration of the Legal Entity Because of Its Liquidation", R13002 "Notification of Introduction of Changes in the Constituent Documents of the Legal Entity" and R16003 "Application for the Entry of the Record of Termination of Activities of Incorporated Legal Entity".

The amendments are stipulated by the latest changes in the legislation pertaining to exclusion from the register of inoperative ("dead") legal entities. The amount of payment for the excerpts from the register has not changed, however, the list of information prohibited for disclosing has increased. Thus, information prohibited for disclosing includes the number and date of the personal identification document of the natural person, the body having issued the mentioned document, as well as information on the bank accounts.

Order of the Federal Tax Service No. SAE-3-03/665@ of December 12, 2005 on the Invalidation of the Methodology Recommendations on the Application of Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation

Pursuant to the entry into force from January 1, 2006 of the Federal Laws No. 117-FZ and No. 119-FZ of July 22, 2005, invalidates the methodology recommendations on the application of Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-03/447 of December 20, 2000 with amendments.

Letter of the Federal Tax Service No. ChD-6-09/1026@ of December 7, 2005 on the Application of Some of the Methodology Directions for the Tax Bodies on the Registration of Organisations and Natural Persons

Lists invalidated Methodology Directions for the tax bodies on procedural issues of registration of organisations and natural persons.

Also reports that Methodology Directions containing issues of registration of natural persons on grounds other than those envisaged in Item 3 of Article 83 of the Tax Code of the Russian Federation will be invalidated after endorsement in the Ministry of Finance of Russia of the order regulating the mentioned issues included in their sphere of reference in compliance with Item 1 of Article 84 of the Tax Code of the Russian Federation.

Decision of the Government of the Russian Federation No. 775 of December 17, 2005 on the Amendments to the Decisions of the Government of the Russian Federation No. 1013 of Augusts 13, 1997 and No. 766 of July 7, 1999

Specifies that individual fur and sheepskin items require compliance declaring (instead of obligatory certification). Besides, the list of commodities requiring compliance declaring shall include now household furniture, hand scissors for metal cutting, clocks (other than those for personal wearing), individual types of fabrics, shoes, matches and other commodities.

Decision of the Government of the Russian Federation No. 767 of December 14, 2005 on the Amendments to the Decision of the Council of Ministers - the Government of the Russian Federation No. 1090 of October 23, 1993

Highway traffic rules are amended from January 1, 2006. 24 new highway signs are introduced. In particular, these are: warning signs "Jog", "Dangerous Roadside", "Jam", prohibiting sign "Control", information sigh "General Speed Restriction", service signs "Radio", "Communication", "Water Pool or Beach".

A new wording is provided for the terms "arterial road", "organised convoy" and "separation line". A new term "roadside" is introduced.

The list of documents that must be available with the vehicle driver and be presented to the highway police shall include the token of passing of the state technical examination.

When walking on the roadside in the darkness, pedestrians are recommended to wear retro-reflecting elements to provide their visibility to drivers.

The Decision is entered into force from January 1, 2006.

Order of the Federal Service for Financial Monitoring No. 164 of November 30, 2005 on the Endorsement of the Form of the Card of Registration in the Federal Service for Financial Monitoring of Organisations Carrying out Operations with Monetary Resources or Another Property Where There Are No Enforcement Bodies

Pursuant to the reorganisation of the Committee for Financial Monitoring of Russia into the Federal Service for Financial Monitoring, endorses a new form of the card of registration in the Federal Service for Financial Monitoring of organisations carrying out operations with monetary resources or another property in the sphere of activities of which enforcement bodies are not available.

Registered in the Ministry of Justice of the Russian Federation on December 16, 2005. Reg. No. 7275.

Order of the Federal Service for Financial Monitoring No. 149 of October 26, 2005 on the Endorsement of the Regulation on the Form of Requests in Writing and the List of Officials Entitled to Send Requests to Credit Organisations

Defines a new form of requests in writing sent by the Federal Service for Financial Monitoring and its interregional departments to credit organisations to present information, including the documents or copies of documents certified appropriately, as well as the list of officials entitled to send such requests.

Registered in the Ministry of Justice of the Russian Federation on December 16, 2005. Reg. No. 7274.

Order of the Federal Service for Financial Markets No. 05-58/pz-n of November 1, 2005 on the Amendments to the Standards of Issue of Securities and Registration of Securities Prospectuses Endorsed by the Order of the Federal Service for Financial Markets of Russia No. 05-4/pz-n of March 16, 2005

The standards of issue of securities are extended to include a new subsection "Particulars of Issue of the Mortgage-Coverage Bonds" defining the requirements to the issuers of the mortgage-coverage bonds, as well as the issue of the mortgage-coverage bonds. The Order specifies the list of documents to be submitted additionally for the state registration of the issue (additional issue) of mortgage-coverage bonds and the report of the results of their issue, as well as the reasons of refusal to register the mentioned issue and report. Defines the requirements to the form of the cover sheet and the content of information included in the decision on the issue (additional issue) of the mortgage-coverage bonds.

Expands the list of documents that must be submitted for the state registration of issue and the report of the results of issue in cases of founding a joint-stock company on the basis of debtor property in the course of bankruptcy proceedings. The mentioned list shall include the document confirming the proprietary right of the issuer for immovable property if the placed securities are paid for in such a way.

The requirement of the minimum 45-day period of placing the stocks, bonds converted into stocks of certain category that are placed proportionally among all holders of stocks of this category does not apply to joint-stock companies consisting of one stock-holder, as well as if the decision on the placing of securities has been taken unanimously by all holders of voting stocks of the joint-stock company and specifies the time limit for their placing.

The Order defines the requirements to the disclosing of information by issuers of the mortgage-coverage bonds. The time limits of disclosing of the mentioned information make: no later than 1 day for the newsreel, no later than within 3 days in the Internet, no later than within 5 days when sending to the body in charge of registration.

Disclosing of information contained in the mortgage coverage register and the certificate of the amount of mortgage coverage must occur by providing access to such information to any interested parties to their request, including opportunities of obtaining the mentioned information, copy of the register and the certificate at the cost of making the copy, as well as by disclosing it in the Internet on the monthly basis.

Registered in the Ministry of Justice of the Russian Federation on December 16, 2005. Reg. No. 7271.

Order of the Ministry of Finance of the Russian Federation No. 137n of November 11, 2005 on the Amendments to the Instruction on the Procedure of Drawing up and Submission of the Annual, Quarterly and Monthly Budget Reports Endorsed by the Order of the Ministry of Finance of the Russian Federation No. 5n of January 21, 2005

Provides a new wording for all forms of the annual, quarterly and monthly budget reports endorsed by the Order of the Ministry of Finance of Russia No. 5n of January 21, 2005: balance report of execution of the budget of the chief administrator (administrator), recipient of resources of the budget (Form 0503130); balance report of receipts and spending of resources of the budget (Form 0503140), balance report of cash services of the budget (Form 0503150), balance report of execution of the budget (Form 0503120), explanatory note (Form 0503160), report of financial results of activities (Form 0503121), report of cash receipts and spendings (Form 0503123), report of execution of the budget of the chief administrator (administrator), recipient of resources of the budget (Form 0503127), monthly report of execution of the budget (Form 0503128), certificate of internal payments (Form 0503125) and the certificate of residues of monetary resources on the bank accounts of the recipient of resources of the budget (For m 0503126).

Also introduces more than 40 amendments to the Instruction on the procedure of drawing up and submission of the budget reports. Specifies, in particular, that consolidated reports shall be presented in roubles to the second decimal digit after the dot (earlier, in thousand roubles without the kopecks).

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

According to the Statement of the Ministry of Justice of the Russian Federation No. 01/9254-YeZ of November 30, 2005, the Order does not need the state registration.

Federal Law No. 168-FZ of December 20, 2005 on the Amendments to Individual Legislative Acts of the Russian Federation Pursuant to the Creation of the Russian International Register of Vessels

The amendments are aimed at improving competitive potential of the vessels of the Russian marine fleet and creation of the Russian International Register of Vessels. The goal of the Register is creation of economic, legal, organisational and other necessary conditions providing for the functioning of the Russian and foreign vessels registered in it. The Register shall contain records of the vessels used for international shipment of cargo, passengers and their luggage, as well as for rendering other services pertaining to the mentioned shipments. Registration in the Register envisages creation of beneficial tax and customs regimes, other conditions for a successful operation of vessels when they render transportation services at the world market.

The Law also envisages appropriate changes to the Merchant Marine Code, Tax Code and the Law of the Russian Federation No. 5003-I of May 21, 1993 on the customs tariff.

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

Federal Law No. 167-FZ of December 20, 2005 on the Ratification of the Agreement between the Government of the Russian Federation and the Government of the Republic of Armenia on the Promotion and Mutual Protection of Capital Investments

Ratifies the Agreement singed in Yerevan on September 15, 2001. The agreement is aimed at creation of favourable conditions for investment activities of one of the contracting parties on the territory of the other contracting party. The Agreement provides for protection of capital investments against forced withdrawal equal to expropriation or nationalisation, as well as defines the terms of reimbursement of the cost of expropriated capital investments. Investors shall enjoy guarantees of free transfer abroad of payments pertaining to capital investments that include incomes, compensations, resources obtained from liquidation or sale of capital investments, resources paid out in redemption of loans and credits, as well as the earnings and other remuneration.

Decision of the Government of the Russian Federation No. 773 of December 17, 2005 on the Interim Rates of Import Customs Duties for Grain and Silage Harvesting Combines

The rates of the import customs duties for grain and silage harvesting combines (codes according to the Foreign Trade Commodity Nomenclature 8433 51 000 9 and 8433 59 110 9) are introduced for 9 months in the amount of 5% of the customs cost, however, not less than EUR 100 per kW of engine power rating. Earlier, the rate amounted to 5% of the customs cost.

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

Order of the Government of the Russian Federation No. 2225-r of December 14, 2005

Approves the concept of development of the customs bodies of the Russian Federation, defining the main goals, tasks and directions of development of the customs service of Russia for the medium-term and long-term perspective.

The main goal of development of the customs bodies of the Russian Federation at present is working out of the most efficient methods in the customs sphere in compliance with international principles. The main tasks in the framework of this goal are: improvement of quality of customs regulation promoting investments in the Russian economy, incomes in the federal budget, protection of domestic producers, protection of intellectual property and promoting foreign-trade activities to the maximum extent; improving customs administration, including the risk control system on the basis of customs procedures in compliance with international standards; enhancing interaction with Russian, foreign and international bodies and organisations combating terrorism, smuggling of arms, drugs and counterfeit products, as well as ensuring economic, ecological and radiation safety.

To provide for a full and quick implementation of the mentioned tasks, the concept defines a system of measures to develop the Russian customs service, including the outfit of the state border of the Russian Federation; creation of up-to-date warehouses and terminals; introduction of new information and technical means for the customs bodies; improving the technology of maintenance of the customs statistics in compliance with international standards; enhancing customs control after release of commodities in circulation on the customs territory of the Russian Federation and so on.

The concept is expected to be implemented in two stages. At the first stage (2005-2007), measures are envisaged to bring the Russian legislation in compliance with the commonly accepted norms in the customs sphere. Opportunities of entry of the Russian Federation in the international convention on the simplification and harmonisation of the customs procedures is examined. Beginning with 2006, it is planned to use on the customs territory of the Russian Federation customs documents used by the member-states of the European Union in compliance with the convention on the simplification of formalities in trade in goods. The second stage (2007-2010) envisages termination of construction and outfit of the objects of the customs infrastructure.

Order of the Federal Service for Tariff Rates No. 614-t/2 of December 13, 2005 on the Fixing of Payments and Fees for the Services and Works Pertaining to Transportation of Passengers, Personal Belongings, Luggage, Cargo, Storage of Personal Belongings, Luggage and Cargo

A set of linen in the cars with 4-bed compartments is charged at Rbl 38.14, in sleeping cars - Rbl 76.27, in brand-name trains - Rbl 56.78 and Rbl 94.92, respectively.

The storage of personal belongings in a self-service storage room is charged at Rbl 38.14 a day. The storage of sizable cargo - Rbl 56.78 for the first calendar day and Rbl 71.19 for each subsequent day. Transportation of luggage in direct connection in Moscow, St.Petersburg, Armavir and other cities from one station to another by road transport is charged at Rbl 47.46 a piece.

Redrawing of transportation documents (tickets) is charged at Rbl 42.37.

Operation of return of money for unused travel document (ticket) or undispatched luggage is charged at Rbl 52.54.

Registered in the Ministry of Justice of the Russian Federation on December 20, 2005. Reg. No. 7291.

Order of the Ministry of Internal Affairs of the Russian Federation No. 985 of December 1, 2005 on the Endorsement of the Instruction on the Procedure of Acceptance, Registration and Processing in the Bodies of Internal Affairs of the Russian Federation of Applications, Reports and Other Information on Accidents

Specifies the procedure defining the order of actions of officials of the bodies of internal affairs accepting reports of accidents, assigning an ordinal number to the report and entering brief information on it in the records, as well as the procedure of verifying the facts described in the registered reports of accidents.

Reports of accidents may be of the following types: application of a crime, acknowledgement of guilt, report of revealed crime, reports and written applications of events jeopardising personal and public security, other information on accidents.

If the report of the accident is received in the body of internal affairs during the personal visit of the applicant, the officer on duty shall hand out a notification to the applicant simultaneously with the registration of the report. Reports of accidents, except for the ones containing signs of a crime or administrative violation, shall be processed within 30 days.

Registered in the Ministry of Justice of the Russian Federation on December 16, 2005. Reg. No. 7276.

Order of the Federal Service for Financial Markets No. 05-57/pz-n of November 1, 2005 on the Amendments to the Regulation on the Disclosing of Information by Issuers of Emission Securities Endorsed by the Order of the Federal Service for Financial Markets of Russia No. 05-5/pz-n of March 16, 2005

The Regulation is extended to include section "Disclosing of Information by Issuers of the Mortgage-Coverage Bonds" specifying the requirements to the information disclosed by the mentioned issuers. The issuers of the mortgage-coverage bonds must disclose information that may affect significantly the cost of the mortgage-coverage bonds, as well as the register of the mortgage coverage of the bonds and the certificates of the amount of the mortgage coverage of the bonds.

The time limits of disclosing of information are: no later than 1 day in the newsreel, no later than 3 days in the Internet, no later than 5 days when sending to the body in charge of the registration. The issuers of the mortgage-coverage bonds that do not have to disclose information in the form of a quarterly report and reports of significant facts may disclose the mentioned information by publishing it in a printed periodical instead of the newsreel and Internet, or by sending it to each holder of such bonds.

Disclosing of information of the register of the mortgage coverage and the certificate of the amount of the mortgage coverage may be arranged by providing access to such information to any interested parties at their request, including opportunities of obtaining such information, copy of the register and certificate at the cost of making the copy, as well as by disclosing it on the monthly basis in the Internet.

Registered in the Ministry of Justice of the Russian Federation on December 16, 2005. Reg. No. 7272.

Decision of the Federal Service of State Statistics No. 84 of November 18, 2005 on the Endorsement of Statistical Tools to Arrange a Statistical Monitoring by the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being of the Rates of Morbidity of Population Associated with Infectious and Parasitogenic Diseases, Occupational Diseases, Preventive Immunisation, Sanitary Condition of Territories, Personnel Radiation Exposure

Introduces new forms of the federal state statistical monitoring: monthly beginning with the report for the January of 2006 No. 1 "Information of Infectious and Parasitogenic Diseases"; monthly beginning with the report for the January of 2006, annual beginning with the report for the year 2005 No. 2 "Information of Infectious and Parasitogenic Diseases"; quarterly beginning with the report for the I quarter of 2006, annual beginning with the report for the year 2005 No. 5 "Information of Preventive Immunisation"; annual beginning with the report for the year 2005 No. 6 "Information on Children, Teenagers and Grown-ups Inoculated against Infectious Diseases", No. 18 "Information on the Sanitary Condition of the Republic, Territory, Province, City of Federal Significance, Autonomous Province, Autonomous District", No. 24 "Information on the Persons with Occupational Diseases (Intoxication) Identified for the First Time", No. 1-DOZ "Information on Personnel Radiation Exposure under Normal Operation of Sources o f Ionising Radiation" and No. 2-DOZ "Information on Personnel Radiation Exposure in Cases of Radiation Accidents or Planned Radiation Increase, As Well As Exposed Population".

Direction of the Central Bank of Russia No. 1631-U of November 11, 2005 on the Adjustment of Individual Acts of the Bank of Russia

Pursuant to adoption of the Instruction of the Bank of Russia No. 126-I of November 11, 2005 on the procedure of regulation of relations pertaining to measures of prevention of insolvency (bankruptcy) of credit organisations, invalidates the Instruction of the Bank of Russia No. 84-I of July 12, 1999 on the procedure of implementation of measures of prevention of insolvency (bankruptcy) of credit organisations with amendments.

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

Order of the Central Bank of Russia No. OD-700 of December 14, 2005 on the Application of the Procedure of Granting Credits to Credit Organisations by the Bank of Russia Secured with Pledging of Promissory Notes, Claims Rights under Credit Contracts of Organisations or Guarantees of Credit Organisations

Directorate of the Bank of Russia in the Omsk Province may 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

Decision of the Plenum of the Higher Arbitration Court of the Russian Federation No. 37 of December 8, 2005

The Higher Arbitration Court has an official distinguishing symbol indicating association with the system of arbitration courts of the Russian Federation - heraldry sign - emblem of the Higher Arbitration Court. The description and procedure of use of the emblem is specified in the Regulation endorsed by the Order of the Chairman of the Higher Arbitration Court. The emblem of the Higher Arbitration Court may serve as a basis for creation of other symbols of arbitration courts of the Russian Federation.

Federal Law No. 170-FZ of December 21, 2005 on the Amendments to Article 61 of the Fundamentals of the Legislation of the Russian Federation on Public Health

Providing information comprising medical secret without the consent of the citizen or his legal representative is permitted in cases of military medical expert evaluation according to the procedure specified in the regulation on the military medical expert evaluation.

Federal Law No. 169-FZ of December 21, 2005 on the Amendment to the Federal Law on the Monetary Subsistence of Employees of Some of the Federal Bodies of Executive Power, Other Payments to These Employees and Terms of Transfer of Individual Categories of Employees of the Federal Bodies of the Tax Police and the Customs Bodies of the Russian Federation to Other Service (Working) Conditions

The amendments are of corrective nature and provide for the mentioning of the leading officials of the Federal Messenger Service in the preamble.

Decision of the Government of the Russian Federation No. 793 of December 21, 2005 on the Designated Federal Body of Executive Power in Charge of the Working out of the State Policy and Normative and Legal Regulation in the Sphere of Organisation of Games of Chance and Sweepstakes

The Ministry of Finance of Russia shall be the designated federal body of executive power in charge of the working out of the state policy and normative and legal regulation in the sphere of organisation of games of chance and sweepstakes.

Decision of the Government of the Russian Federation No. 791 of December 21, 2005 on the Measures to Protect Economic Interests of Russian Producers of Bars for Reinforcement of Concrete Structures

Introduces a compensation duty for the Ukrainian-made bars for reinforcement of the concrete structures in the amount of 21% of the customs cost. The duty is introduced until August 14, 2007. Earlier, a similar duty was introduced by the Decision of the Government of the Russian Federation No. 504 of August 11, 2005 for 4 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. 789 of December 21, 2005 on the Endorsement of the Rate of the Export Customs Duty for Paper Pulp

The rate of the export customs duty for paper pulp of hardwood, soda or sulphate, other than dissolvable grades, semi-bleached or bleached (code according to the Foreign Trade Commodity Nomenclature of Russia 4703 29 000 0), is fixed in the amount equal to zero (earlier, 5% of the customs cost).

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

Decision of the Government of the Russian Federation No. 784 of December 21, 2005 on the Creation of the Special Economic Zone of Industrial Production Type on the Territory of the Yelabuga Region of the Republic of Tatarstan

Creates a special economic zone of industrial production type on the territory of the Yelabuga Region of the Republic of Tatarstan. Any types of activities are permitted on the territory of the special economic zone except for those prohibited in the Federal Law on the special economic zones in the Russian Federation. Industrial production types of special economic zones are created on the parts of territories with the area not greater than 20 square kilometres.

The maximum amount of the rent for the land plots provided to the resident of the special economic zone on the basis of the agreement for the industrial production activities makes 2% of their cadastral cost per year.

Decision of the Government of the Russian Federation No. 783 of December 21, 2005 on the Creation of the Special Economic Zone of the Technical Innovation Type on the Territory of the City of Tomsk

Creates a special economic zone of the technical innovation types on the territory of the city of Tomsk. The maximum amount of rent for the land plots provided to the resident of the special economic zone on the basis of the agreement on the technical innovation activities makes 2% of their cadastral cost per year.

Decision of the Government of the Russian Federation No. 782 of December 21, 2005 on the Creation of the Special Economic Zone of Industrial Production Type on the Territory of the Gryazi Region of the Lipetsk Province

Creates a special economic zone of industrial production type on the territory of the Gryazi Region of the Lipetsk Province. Any types of activities are permitted on the territory of the special economic zone except for those prohibited in the Federal Law on the special economic zones in the Russian Federation. Industrial production types of special economic zones are created on the parts of territories with the area not greater than 20 square kilometres.

The maximum amount of the rent for the land plots provided to the resident of the special economic zone on the basis of the agreement for industrial production activities makes 2% of their cadastral cost per year.

Decision of the Government of the Russian Federation No. 781 of December 21, 2005 on the Creation of the Special Economic Zone of Technical Innovation Type on the Territory of the City of Dubna (Moscow Province)

Creates a special economic zone of technical innovation type on the territory of the city of Dubna (Moscow Province). Technical innovation special economic zones are created on not more than two parts of the territory with the total area making not greater than 2 square kilometres.

The maximum amount of rent for the land plots provided to the resident of the special economic zone on the basis of the agreement on technical innovation activities makes 2% of their cadastral cost per year.

Decision of the Government of the Russian Federation No. 779 of December 21, 2005 on the Creation of the Special Economic Zone of Technical Innovation Type on the Territory of the City of Moscow

Special economic zones of the technical innovation type are created on not more than two parts of the territory with the total area making not greater than 2 square kilometres. The special economic zone is created for twenty years. The period of existence of the special economic zone may not be prolonged.

Any types of activities are permitted on the territory of the special economic zone in Moscow except for extraction and processing of mineral reserves, metallurgy production, as well as production and processing of excisable goods (other than cars and bikes). Specific types of activities permitted on the territory of the special economic zone shall be defined by the Government of the Russian Federation.

Maximum amount of rent for the land plots provided to the resident of the special economic zone on the basis of the agreement on technical innovation activities makes 2% of their cadastral cost per year.

Decision of the Government of the Russian Federation No. 780 of December 21, 2005 on the Creation of the Special Economic Zone of the Technical Innovation Type on the Territory of St.Petersburg

Any types of activities are permitted on the territory of the special economic zone of the technical innovation type except for extraction and processing of mineral reserves, metallurgy production, as well as production and processing of excisable goods (other than cars and bikes). Specific types of activities permitted on the territory of the special economic zone in St.Petersburg shall be defined by the Government of the Russian Federation.

Maximum amount of rent for the land plots provided to the resident of the special economic zone on the basis of the agreement on the technical innovation activities makes 2% of their cadastral cost per year.

Order of the Federal Service for Tariff Rates No. 615-t/3 of December 13, 2005 on the Indexing of Tariff Rates of Payments and Fees for the Railway Cargo Transportation

Specifies mark-ups to the basic tariff rates, payments and fees envisaged in the Price List No. 10-01 "Tariff Rates for Cargo Transportation and the Services of the Infrastructure Provided by the Russian Railways", Tariff Guide 2 "Rules of Application of the Rates of Payment for the Use of Cars and Containers of the Federal Railway Transport", Tariff Guide 3 "Rules of Application of the Fees for Additional Operations Pertaining to Cargo Transportation on the Federal Railway Transport". Mark-ups do not apply to tariff rates for transportation of military cargo drawn up using the military invoice orders, Form N2.

Registered in the Ministry of Justice of the Russian Federation on December 20, 2005. Reg. No. 7290.

Order of the Federal Service for Tariff Rates No. 608-t/7 of December 13, 2005 on the Amendments to the Order of the Federal Service for Tariff Rates of Russia No. 296-t/5 of December 16, 2004 on the Exclusive Tariff Rate for Railway Cargo Transportation for the Year 2005

Exclusive tariff rates in the form of coefficients for the delivery of furnace oil and power-supply black coal to the stations of the Far-Eastern Federal District and the Arkhangelsk Province to organisations providing power and heat supplies to these regions are prolonged till June 30, 2006 inclusive.

Registered in the Ministry of Justice of the Russian Federation on December 20, 2005. Reg. No. 7289.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 670 of November 10, 2005 on the Organisation of Work to Accommodate Children and Children with Parents in Sanatoria of the Federal Agency of Public Health and Social Development

Accommodation of children 3 to 18 years of age for sanatorium and resort treatment shall be arranged on the basis of the medical selection provided by the medical treatment and prevention institutions at the place of residence of children. In the presence of medical indications and absence of contraindications for sanatorium and resort treatment with the child, the doctor of the medical treatment and prevention institution shall issue a certificate to get the accommodation and the filled out sanatorium card. On the basis of these documents, the body of executive power of the subject of the Russian Federation in charge of the public health shall take the decision to accommodate the child in a sanatorium of the Federal Agency of Public Health and Social Development and issue an appropriate accommodation order. In the presence of contraindications for sanatorium and resort treatment, a decision is taken to return the documents to the medical treatment and prevention institution with a motivated refusal. If it is impossible to use the accommodation, it is returned to the body of executive power of the subject of the Russian Federation in charge of public health having issued the accommodation no later than 14 days in advance of the date of arrival to the sanatorium.

The body of executive power of the subject of the Russian Federation in charge of the public health shall keep records of the received and issued accommodation orders, and in the absence of necessary accommodations shall build a waiting list. A separate list is also created for sanatoria of the Federal Agency of Public Health and Social Development where accommodations are provided free of charge to children and children with parents.

Registered in the Ministry of Justice of the Russian Federation on December 16, 2005. Reg. No. 7278.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 701 of November 28, 2005 on the Birth Certificate

In 2006, the Social Insurance Fund will make payments for the services of medical aid to women during pregnancy and delivery rendered by state and municipal public health institutions using the so-called birth certificates. The Ministry of Public Health and Social Development endorses the form of the birth certificate.

To organise the work with birth certificates, endorses the filling instruction for the certificates. The right to fill the birth certificates is granted to state and municipal public health institutions rendering medical aid services to women during pregnancy and delivery and licensed for medical work and specialising in obstetrics and gynaecology.

Providing birth certificates to the mentioned state and municipal public health institutions, as well as their registration and storage, shall be regulated by the procedure of providing certificates to state and municipal public health institutions, their registration and storage to be endorsed by the order. The making of the birth certificates shall be vested in the Social Insurance Fund. Executive bodies of the Social Insurance Fund shall provide birth certificates to prenatal care dispensaries as soon as necessary on the basis of requests prepared for the appropriate quarter of the year.

Since birth certificates are the documents of strict accountability, the rules of their storage and registration are specified.

Federal Law No. 182-FZ of December 23, 2005 on the Amendment to Article 15 of the Federal Law on Gas Supplies in the Russian Federation

According to the amendments, the total share of ordinary stocks of the organisation owning the Joint Gas Supply System owned by the Russian Federation and joint-stock companies, more than 50% of stocks belonging to the Russian Federation, may not be lower than 50% of the total amount of ordinary stocks of this organisation plus one stock. According to the earlier available procedure, the share of stocks of the mentioned company owned by foreign citizens and organisations must not be greater than 20%, with the federal property being at least 35% of the total amount of ordinary stocks of the organisation owning the Joint Gas Supply System. Thus, the changes are aimed at liberalisation of the market of OAO Gazprom stocks by removing the restriction of the share of stocks belonging to foreign citizens and organisations.

Federal Law No. 181-FZ of December 22, 2005 on the Amendment to Article 15 of the Federal Law on the State Allowances to Citizens with Children

From January 1, 2006, the amount of the monthly allowance for the period of the child-care leave before the age of one year and six months is increased from Rbl 500 to Rbl 700.

The Federal Law is entered into force from January 1, 2006.

Federal Law No. 180-FZ of December 22, 2005 on Individual Issues of Calculation and Payment of the Temporary Disability, Maternity Allowances and Amounts of Insurance Support under Obligatory Social Insurance against Industrial Accidents and Occupational Diseases in 2006

Provisions that were earlier included in the annual laws on the budget of the Social Insurance Fund have been transferred to a separate legislative act. The maximum amount of the temporary disability and maternity allowances in 2006 is increased from Rbl 12,480 to Rbl 15,000. As before, the temporary disability allowance because of the disease or injury (other than industrial accidents or occupational diseases) is paid out to the citizen for the first two days of the temporary disability at the expense of the employer, and for the rest of the period beginning with the third day of the temporary disability, at the expense of the Social Insurance Fund.

The Law defines the procedure of financing and payment of the temporary disability and maternity allowances to the insured where special tax regimes apply. The maximum amount of the lumpsum insurance payment under obligatory social insurance against industrial accidents and occupational diseases calculated depending on the degree of loss of professional abilities makes Rbl 46,900 (earlier, Rbl 43,200).

Resources of obligatory social insurance against industrial accidents and occupational diseases are used to cover expenses for outside special medical care for the insured in the amount of Rbl 900 a month and expenses of outside household services for the insured in the amount of Rbl 225 a month.

The Federal Law is entered into force from January 1, 2006.

Federal Law No. 179-FZ of December 22, 2005 on the Insurance Tariff Rates for Obligatory Social Insurance against Industrial Accidents and Occupational Diseases for the Year 2006

Extends from 22 to 32 classes the list of professional risk, as well as changes significantly the amounts of insurance tariff rates. The changes will permit to draw the amounts of insurance tariff rates closer to the adequate losses of insurants for insurance support of employees having become victims of industrial accidents.

The exemption for the payment of insurance contributions for obligatory social insurance against industrial accidents and occupational diseases is preserved in 2006.

The Federal Law is entered into force from January 1, 2006.

Federal Law No. 178-FZ of December 22, 2005 on the Amendment to Article 12 of the Federal Law on the State Allowances to Citizens with Children

From January 1, 2006, the amount of the lumpsum allowance for the child birth is increased from Rbl 6,000 to Rbl 8,000.

The Federal Law is entered into force from January 1, 2006.

Federal Law No. 177-FZ of December 22, 2005 on the Amendment to Article 3 of the Law of the Russian Federation on the Minimum Amount of Labour Remuneration

From January 1, 2006, increases the amount of stipends to students of the federal state institutions of the primary and secondary professional education of intramural studies and getting stipends at the expense of the federal budget from Rbl 140 to Rbl 210 a month.

The Federal Law is entered into force from January 1, 2006.

Federal Law No. 175-FZ of December 22, 2005 on the Amendments to the Federal Law on the Budget of the Pension Fund of the Russian Federation for the Year 2005

The Federal Law on the budget of the Pension Fund of the Russian Federation for the year 2005 is being brought in compliance with a number of normative legal acts introducing additional measures of social protection of individual categories of citizens.

In particular, the earlier budget of the Pension Fund did not envisage expenses for additional monthly material support to some categories of citizens dedicated to the 60th Anniversary of the Victory in the Great Patriotic War of 1941-1945 and for such support to invalids because of the combat injury. The Law refines expenses of the Pension Fund in view of the increase from March 1, 2005 of the amount of the basic part of the labour pension and the state pension support pensions.

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

Federal Law No. 174-FZ of December 22, 2005 on the Budget of the Pension Fund of the Russian Federation for the Year 2006

Endorses the budget of the Pension Fund for the year 2006 with incomes amounting to Rbl 1,566,443.1 million, Rbl 1,463,252.6 million out of them not associated with the accumulated part of the labour pension, and expenses amounting to Rbl 1,489,468.0 million, Rbl 1,483,087.8 out of them not associated with the accumulated part of the labour pension.

The Federal Law is entered into force from January 1, 2006.

Federal Law No. 173-FZ of December 22, 2005 on the Budget of the Social Insurance Fund of the Russian Federation for the Year 2006

Endorses the budget of the Social Insurance Fund for the year 2006 with incomes amounting to Rbl 207,037,205.6 thousand, Rbl 138,113,849.2 thousand out of them for obligatory social insurance, and expenses amounting to Rbl 212,987,313.2 thousand, Rbl 141,523,252.1 thousand out of them for obligatory social insurance.

In 2006, the Fund will spend budget resources, in particular, to pay out allowances for obligatory social insurance, pay for the services of additional medical examination of working citizens and first medical aid to these citizens, as well as to pay for the services of the state and municipal public health institutions rendering medical aid to women during pregnancy and delivery.

The Federal Law is entered into force from January 1, 2006.

Federal Law No. 172-FZ of December 22, 2005 on the Execution of the Budget of the Federal Fund of Obligatory Medical Insurance for the Year 2004

Endorses the report of execution of the budget of the Federal Fund of Obligatory Medical Insurance for the year 2004 with incomes amounting to Rbl 6,812.8 million and expenses amounting to Rbl 6,761.4 million, the surplus of incomes over expenses being Rbl 51.4 million.

Federal Law No. 171-FZ of December 22, 2005 on the Budget of the Federal Fund of Obligatory Medical Insurance for the Year 2006

Endorses the budget of the Federal Fund of Obligatory Medical Insurance for the year 2006 with incomes amounting to Rbl 113,380,467.1 thousand and expenses amounting to Rbl 113,340,467.1 thousand. Defines the sources of financing of the deficit of the budget, introduces a normalised insurance reserve. Specifies the total volume of resources allocated by the Federal Fund of Obligatory Medical Insurance to the territorial funds of obligatory medical insurance to fulfil territorial programs of obligatory medical insurance, including supplies of necessary medicines to individual categories of citizens, implementation of the social program of support of non-working pensioners and obligatory medical insurance of non-working population (children).

A fund of compensations is endorsed within the budget, the resources being used to increase the labour remuneration of district therapists and district paediatricians, general practitioners (family doctors), nurses rendering additional medical aid in the framework of the 1st state order for the medical aid rendered by public health institutions of municipal formations.

The Federal Law is entered into force from January 1, 2006.

Decision of the Government of the Russian Federation No. 786 of December 21, 2005 on Excise Duty Stamps for Labelling Alcoholic Products

Introduces new requirements to the specimens of excise duty stamps for labelling alcoholic products. The uniform price of excise duty stamps is Rbl 1,300 per 1,000 pieces without VAT. In 2006, excise duty stamps will be made by the organisation supervised by the Ministry of Finance of Russia according to prototypes, lists of requisites and security elements endorsed by the Ministry of Economic Development and Trade of the Russian Federation. Excise duty stamps must provide for opportunities of entering in them and reading of information on the labelled alcoholic products using technical means of the joint information system.

The Decision is entered into force from January 1, 2006.

Direction of the Central Bank of Russia No. 1643-U of December 23, 2005

From December 26, 2005, the rate of refinancing of the Bank of Russia is fixed in the amount of 12% annual. The previous rate was fixed by the Direction of the Bank of Russia No. 1443-U of June 11, 2004 in the amount of 13% annual.

Letter of the Central Bank of Russia No. 161-T of December 26, 2005 on the Enhancing of Work to Prevent Doubtful Operations of Credit Organisations

Territorial institutions of the Bank of Russia are recommended to assess in their enforcement work not only the current financial standing of credit organisations but also their chances of legal risk and risk of loss of business reputation.

The Letter provides description of the main signs of doubtful operations found and systematised by the Bank of Russia in their enforcement work in the recent years, including the period when credit organisations were adopted in the system of insurance of deposits.

If there are signs of involvement of credit organisations in doubtful operations, territorial institutions of the Bank of Russia are recommended to arrange meetings with the management and owners of such credit organisations to rectify economic essence of doubtful operations, their circumstances, assessment of risks of the credit organisation and the bank system, work out a plan of actions to stop doubtful operations.

Federal Law No. 188-FZ of December 26, 2005 on the Ratification of the Agreement between the Government of the Russian Federation and the Government of the Korean People's Democratic Republic on the Promotion and Mutual Protection of Capital Investments

Ratifies the Agreement signed in Moscow on November 28, 1996. The Agreement will permit to create favourable conditions for activities of investors of both countries. The Agreement specifies the mechanisms of protection of capital investments against forced withdrawal similar to nationalisation, as well as defines the terms of compensation of the cost of expropriated capital investments.

Investors are guaranteed a free transfer abroad of payments pertaining to capital investments that include incomes, compensations, resources from liquidation or sale of capital investments, as well as the earnings and other remuneration.

Federal Law No. 187-FZ of December 26, 2006 on the Ratification of the Agreement between the Government of the Russian Federation and the Government of the Laos People's Democratic Republic on the Promotion and Mutual Protection of Capital Investments

Ratifies the Agreement signed in Moscow on December 6, 1996. The Agreement permits to create favourable conditions for activities of investors of both countries. The Agreement specifies the mechanisms of protection of capital investments against measures of forced withdrawal equal to nationalisation, as well as defines the terms of compensation of the cost of expropriated capital investments.

Investors are guaranteed a free transfer abroad of payments pertaining to capital investments that include incomes, compensations, resources from liquidation or sale of capital investments, as well as the earnings and other remuneration.

Federal Law No. 186-FZ of December 26, 2005 on the Ratification of the Agreement between the Government of the Russian Federation and the Government of Mongolia on the Promotion and Mutual Protection of Capital Investments

Ratifies the Agreement signed in Ulan Bator on November 29, 1995. The Agreement permits to create favourable conditions for activities of investors of both countries. The Agreement specifies the mechanisms of protection of capital investments against measures of forced withdrawal equal to nationalisation, as well as defines the terms of compensation of the cost of expropriated capital investments.

Investors are guaranteed a free transfer abroad of payments pertaining to capital investments that include incomes, compensations, resources from liquidation or sale of capital investments, as well as the earnings and other remuneration.

Federal Law No. 185-FZ of December 26, 2005 on the Amendments to Articles 4 and 6 of the Federal Law on the National Defence

The amendments refine the authority of the President of the Russian Federation and the Government of the Russian Federation in the determination of the staff of civilian personnel of the bodies of the Federal Security Service and the federal bodies of the State Guard Service.

Federal Law No. 184-FZ of December 26, 2005 on the Amendments to the Federal Law on the Fundamentals of Regulation of Tariff Rates of Organisations of the Communal Complex and Some of the Legislative Acts of the Russian Federation

Introduces the limiting (minimum and maximum) levels of prices (tariff rates) for commodities and services of organisations of the communal complex in the sphere of regulated pricing to create efficient mechanisms of restriction of inflation processes through measures of state control of the growth of the cost of communal services for the population and other consumers.

If the amount of payment for the dwelling space and/or amount of payment of citizens for the communal services exceeds the limiting indices specified for the appropriate subject of the Russian Federation or municipal formation, amounts of payment of citizens must be brought in compliance with the mentioned indices during one calendar month from the date of entry into force of the decision of the federal body of executive power in charge of the state regulation of prices (tariff rates) or decisions of the bodies of executive power of the subjects of the Russian Federation fixing the mentioned indices.

The earlier introduced tariff rates must be revised and brought in compliance with the limiting indices under the Federal Law no later than within one calendar month from the day of entry into force of the acts endorsing and introducing the mentioned limiting indices.

Provisions 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 regulating introduction and application of the limiting indices shall remain in force until January 1, 2009.

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

Federal Law No. 183-FZ of December 26, 2005 on the Amendments to the Code of Administrative Violations of the Russian Federation

Increases amounts of administrative fines for the violation of the legislation of the Russian Federation on the protection of natural environment - failure to observe ecological requirements in planning, design, construction and operation of enterprises, structures and other objects; failure to observe ecological and sanitary and epidemiological requirements in handling industrial and consumption waste or other hazardous substances; violation of the rules of handling of pesticides and agricultural chemicals; violation of the legislation on ecological expert evaluation.

Introduces administrative responsibility for the failure to transfer within specified time limits the payment for the negative impact on the environment. The mentioned violation implies an administrative fine on officials in the amount of 30 to 60 minimum amounts of labour remuneration, and in the amount of 500 to 1,000 minimum amounts of labour remuneration for legal entities.

Federal Law No. 176-FZ of December 22, 2005 on the Amendments to the Federal Law on the Budget Classification of the Russian Federation and the Budget Code of the Russian Federation

Refines the composition and structure of the classification of incomes of the budgets of the Russian Federation, functional classification of expenses of the budgets of the Russian Federation, economic classification of expenses of the budgets of the Russian Federation, classification of the sources of financing of the deficits of the budgets of the Russian Federation.

The Federal Law shall apply to relations emerging during the drawing up and execution of the budgets of all levels beginning with the budgets for the year 2006.

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

Decision of the Government of the Russian Federation No. 792 of December 21, 2005 on the Organisation of Record Keeping and Analysis of Financial Standing of Strategic Enterprises and Organisations and Their Solvency

The keeping of records and analysis of financial standing and solvency of enterprises and organisations included in strategic ones shall be vested in the Federal Tax Service of Russia. The mentioned enterprises and organisations shall submit to the tax bodies at the place of registration accounting, tax and other reports (in the electronic form) containing information on their financial and economic activities.

Decision of the Government of the Russian Federation No. 788 of December 21, 2005 on the Endorsement of the Rules of Making Monthly Monetary Payments to the Heroes of the Soviet Union, Heroes of the Russian Federation and the Holders of the Order of Glory

The monthly monetary payments are introduced for the Heroes and the holders of the Order of Glory to their application in the amount of Rbl 25,000. The mentioned payment is made regardless of other monthly monetary payments.

The amount of the monthly monetary payment shall be subject to indexing according to the same procedure as the amount of the basic part of the labour pension.

The monthly monetary payment shall be introduced and paid out by the territorial body of the Pension Fund. Application for the monthly monetary payment shall be submitted before October 1 of the current year.

The Decision is entered into force from January 1, 2006.

Decision of the Government of the Russian Federation No. 785 of December 21, 2005 on the Labelling of Alcoholic Products with Special Federal Stamps

Endorses the rules of labelling of alcoholic products with new special federal stamps and the rules of entering in the mentioned stamps of information on the alcoholic products labelled with them. Defines the requirements to the specimens of the new special federal stamps, as well as provides the form of the report of the use of the issued special federal stamps.

The Federal Tax Service of Russia is ordered to provide for the inventory taking and destruction of the residues of the earlier used federal and regional special stamps as of December 31, 2005.

From January 1, 2006, the making of old stamps is terminated. Until July 1, 2006, organisations producing alcoholic products with the content of ethyl alcohol more than 9% of the volume of the finished product on the territory of the Russian Federation are permitted to label alcoholic products, except for the exported one, with old special federal stamps and information media confirming the entry of information on the labelled alcoholic products in the joint information system.

The Decision is entered into force from January 1, 2006 with exceptions.

Order of the Federal Tax Service No. SAE-3-04/616@ of November 25, 2005 on the Endorsement of the Form of Information on the Incomes of Natural Persons

Introduces a new form 2-NDFL "Certificate of Incomes of the Natural Person for the Year 200_" and its filling recommendations. Also endorses new guides necessary for the entering in the certificates of incomes of information on the types of the personal identification documents, types of incomes and tax exemptions, codes of the subjects of the Russian Federation. According to the Tax Code, information on the incomes of natural persons drawn up according to form 2-NDFL is submitted by tax agents to the tax bodies, as well as by taxpayers themselves with their applications. Earlier, form 2-NDFL was used for theses purposes "Certificate of Incomes of the Natural Person for the Year 2003" endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-04/583 of October 31, 2003.

Registered in the Ministry of Justice of the Russian Federation on December 20, 2005. Reg. No. 7293.

Letter of the Federal Tax Service No. MM-6-03/1054@ of December 15, 2005

Explains the procedure of VAT application to payments, partial payments obtained after January 1, 2006 by Russian taxpayers selling commodities to the Republic of Belarus

Payments, partial payments received by the taxpayer until the last day of the tax period confirmed by the documents envisaged in Item 2 of Section II of the Regulation on the procedure of collection of indirect taxes and the mechanism of control of their payment when moving commodities between the Russian Federation and the Republic of Belarus are not included in the taxable base for the calculation of the value added tax. In cases of a failure to present the mentioned documents, VAT amounts must be paid to the budget for the tax period when the day of dispatch (handing over) occurred.

Letter of the Federal Tax Service No. ShT-6-07/1045@ of December 13, 2005

Lists the documents to be submitted to the licensing body by the organisation to obtain a license for one of the types of activities pertaining to production of ethyl alcohol, alcoholic and alcohol-containing products as the documents confirming the transfer of the registered capital (fund).

Decision of the Constitutional Court of the Russian Federation No. 12-P of December 19, 2005 on the Case of Constitutionality of Paragraph 8 of Item 1 of Article 20 of the Federal Law on Insolvency (Bankruptcy) Pursuant to the Appeal of Citizen A.G.Mezhentsev

The Constitutional Court of the Russian Federation recognised as constitutional Paragraph 8 of Item 1 of Article 20 of the Federal Law on insolvency (bankruptcy) obliging bankruptcy commissioners to be members of one of self-regulating organisations of bankruptcy commissioners. It emphasised that since activities of the bankruptcy commissioner is of public and legal nature, this permits the legislator to present special requirements pertaining to obligatory membership in a professional association. Therefore, such associations may not act on the voluntary principle characteristic of non-commercial organisations created by citizens exclusively on the basis of common interests.

Replacement of licensing of activities of bankruptcy commissioners (envisaged in the Law on bankruptcy of 1998) with an alternative mechanism of state regulation of such activities was stipulated by the administrative reform carried out in the Russian Federation, when interference of the state in economic activities of the subjects of entrepreneurial activities must be restricted. At the same time, the state may impose for all citizens wishing to engage in publicly significant activities, which is the one of the bankruptcy commissioners, obligatory conditions, in particular, the membership in a self-regulating organisation prerequisite. Nevertheless, the Constitutional Court specified that the state represented by its legislative bodies may refine this procedure to implement the rights of interested parties and exclude opportunities of abuse of the rights on the part of officials of self-regulating organisations of bankruptcy commissioners.

The Decision is entered into force immediately after annunciation.

Decision of the Plenum of the Supreme Court of the Russian Federation No. 26 of December 20, 2005 on the Issue Having Emerged after Adoption by the Plenum of the Supreme Court of the Russian Federation of the Decision No. 7 of April 5, 2005 on the Amendments to the Decision of the Plenum of the Supreme Court of the Russian Federation No. 35 of December 14, 2000 on Some Issues of the Cases of Implementation by Invalids of the Rights Guaranteed in the Law of the Russian Federation on the Social Protection of Citizens Having Been Exposed to Radiation because of the Disaster at the Chernobyl Nuclear Power Station

Decision on the indexing of amounts of compensation for the damage to citizens having become victims of the Chernobyl disaster without explanations available in the Decision of the Plenum of the Supreme Court of the Russian Federation No. 35 of December 14, 2000 shows the presence of a judicial error, and such decision may not be recognised as fair. Revision of the decision or another judicial decision adopted before rectification of explanations is not excluded even if there is no opportunity to revoke it, change it or adopt a new decision by the court of enforcement instance because of the expiry of the time limit. Similar judicial act may not be revised according to the procedure specified for decisions having entered into legal force in view of the new available circumstances.

Otherwise, the violated constitutional right of invalids for reimbursement of the damage having occurred through a technical disaster remains unprotected, and they will find themselves in unequal standing as compared to the invalids whose judicial decisions may be revised by enforcement instance.

Order of the Ministry of Justice of the Russian Federation No. 244 of December 20, 2005 on the Endorsement of the Procedure of Providing Information Available in the Federal Register of Normative Legal Acts of the Subjects of the Russian Federation

Defines general principles of organisation of work to provide information available in the Federal Register of Normative Legal Acts of the Subjects of the Russian Federation, composition of such information and terms of access to them for the bodies of state power, bodies of local government, legal entities, citizens of the Russian Federation, foreign citizens and stateless persons.

Providing information available in the Federal Register shall be vested in the Scientific Centre of Legal Information of the Ministry of Justice of the Russian Federation, directorates of the Ministry of Justice of Russia in the federal districts and structural divisions of the directorates of the Ministry of Justice of Russia in the federal districts of the subjects of the Russian Federation within the federal district.

Registered in the Ministry of Justice of the Russian Federation on December 26, 2005. Reg. No. 7318.

Order of the Federal Service for Financial Markets No. 05-74/pz-n of December 8, 2005 on the Amendments to the Regulation on the Reports of the Specialised Depositary of Operations with Resources of Accumulated Pensions Endorsed by the Order of the Federal Service for Financial Markets No. 05-12/pz-n of April 20, 2005

Refines the time limit of submission by the specialised depositary having concluded the contract for the services to the Pension Fund of the report of the types and cost of securities. The mentioned report shall be submitted to the Federal Service for Financial Markets of Russia and the Pension Fund on the monthly basis no later than within 10 working days after the day of the end of the reported month. Earlier, this report was submitted no later than the 10th of the month following the reported one. The amendments are introduced, in particularly, because of the impossibility to fulfil the previous requirement because of the ten-day-long New Year vacation.

Registered in the Ministry of Justice of the Russian Federation on December 26, 2005. Reg. No. 7314.

Order of the Federal Service for Financial Markets No. 05-53/pz-n of October 27, 2005 on the Endorsement of the Procedure of Committing Marginal Transactions by Professional Participants of the Securities Market Engaged in Broker Activities for a Certain Client Category

Specifies the requirements to the client whose orders may be fulfilled by the broker to carry out marginal operations, as well as the requirements to the brokers who may carry out such operations.

The category of increased risk may include a client with the amount of monetary recourses on the internal account being at least Rbl 600,000, using broker services for at least six months and carrying out marginal transactions for at least three months. The amount of own resources of the broker in this case must be at least Rbl 10 million.

Brokers must keep a register of such clients and notify them of the decision to include or exclude the client no later than the end of the working day following the day of adoption of such decision.

When carrying out such transactions to client orders, the brokers may set the margin limit in the amount of at least 25%, discount value at least 15%, margin level for sending claims at least 20%.

The Order is entered into force from April 1, 2006.

Registered in the Ministry of Justice of the Russian Federation on December 26, 2005. Reg. No. 7311.

Order of the Federal Service for Financial Markets No. 05-52/pz-n of October 27, 2005 on the Endorsement of the Regulation on the Requirements to the Financial Standing and Business Reputation of Participants of Credit History Bureaus

Assessment of the financial standing of the participant of the bureau is carried out if he possesses more than 5% of stocks (shares) of the credit history bureau personally or together with affiliated entities.

For credit history bureau participants being legal entities, the following requirement to the financial standing apply: cost of net assets of the bureau participant possessing more than 25% of the stocks (shares) of the bureau must be at least Rbl 3 million as of the end of each of the two most recent fiscal years preceding the year of purchase of the share (contribution) in the registered (shared) capital of the bureau by the bureau participant. Bureau participant must exist for at least two years, and the cost of the purchased share (contribution) in the registered capital of the bureau must not be greater than the cost of his net assets as of the moment of purchase of the share (contribution). Besides, the bureau participant must not have debts in taxes and fees as of the date of submission of application to enter the record in the state register of credit history bureaus.

For natural persons, the following requirements are specified: total volume of incomes of the bureau participant possessing more than 25% of stocks (shares) of the bureau for each of the two most recent calendar years preceding the year of purchase of the share (contribution) in the registered (shared) capital of the bureau must be greater than Rbl 300,000. The cost of the purchased share of participation (contribution) in the registered (shared) capital of the bureau must not be greater than 25% of the total volume of incomes of the bureau participant for the two most recent calendar years preceding the year of purchase of the share (contribution).

Requirements to the business reputation of bureau participants have been defined. In particular, participants must not be called to account for the two most recent years for violations of the legislation on the bank, commercial, service and/or tax secret.

The Order lists the documents submitted to the Federal Service for Financial Markets of Russia to confirm the financial standing and business reputation of the participants of credit history bureaus.

Registered in the Ministry of Justice of the Russian Federation on December 26, 2005. Reg. No. 7308.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 757 of December 5, 2005 on the Urgent Measures to Provide Medicines to AIDS Patients

Specifies the main principles of organisation of work to provide medicines released free of charge to doctor prescriptions for treatment and prevention of AIDS infection in the centres for prevention and combating AIDS and infectious diseases, as well as in medical treatment and prevention and apothecary institutions. Medicines are provided to grown-ups and children observed in dispensaries, as well as the citizens needing preventive AIDS treatment. Also defines the procedure of organisation of work of the centre for prevention and combating of AIDS and infectious diseases.

Registered in the Ministry of Justice of the Russian Federation on December 22, 2005. Reg. No. 7294.

Direction of the Central Bank of Russia No. 1644-U of December 23, 2005

From December 26, 2005, the interest rate for the overnight credit is reduced from 13% to 12% annual.

Letter of the Central Bank of Russia No. 160-T of December 26, 2005

In addition to information drawn up to reporting form 0409605 "Information on the Residues of Resources of Credit Organisations and State Management Bodies on the Accounts Opened in the Central Bank of the Russian Federation" as of January 10, 2006, information as of January 1, 2006 drawn up to the mentioned form must also be submitted simultaneously (without operations of 2006).

Letter of the Central Bank of Russia No. 157-T of December 23, 2005 on the Procedure of Application of the Letter of the Bank of Russia No. 98-T of July 13, 2005

Reports that the Letter of the Bank of Russia No. 98-T of July 13, 2005 on the methodology recommendations on the application of the Instruction of the Bank of Russia No. 59 of March 31, 1997 on the application of measures of intervention to credit organisations in cases of violation by credit organisations of the normative legal acts in the sphere of combating of legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism is of recommended nature.

The given Letter must not be applied formally without analysis of all information available with the territorial institutions of the Bank of Russia on the nature, danger and reasons of available violations, general assessment of work of credit organisations in execution of the requirements of the legislation in the sphere of combating of legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism.

Letter of the Central Bank of Russia No. 150-T of December 21, 2005 on the List of Organisations

The list of organisations whose promissory notes (claims rights under credit contracts) may be accepted as a security under credits of the Bank of Russia, as well as organisations that may acts as guarantors for the promissory notes (claims rights under credit contracts) accepted as a security under credits of the Bank of Russia, does not include now the Tyumen Oil Company because of the termination of activities of this company in the form of incorporation in the OAO TNK - VR Holding.

Letter of the Central Bank of Russia No. 149-T of December 21, 2005 on the Exclusion of Securities from the Lombard List of the Bank of Russia

In view of the conversion of the bonds of the Tyumen Oil Company into the bonds of the OAO TNK-VR Holding, the mentioned bonds possessing the state registration number of issue 4-05-00168-A (first tranche) are excluded from the Lombard List of the Bank of Russia.

Decision of the Constitutional Court of the Russian Federation No. 14-P of December 26, 2005 on the Case of Constitutionality of Individual Provisions of Article 260 of the Code of Civil Procedures of the Russian Federation Pursuant to the Appeal of Citizen Y.G.Odiyankov

Not complying with the Constitution of the Russian Federation are recognised to be provisions of Article 260 of the Code of Civil Procedures of the Russian Federation envisaging time limits for processing by the court of applications for the protection of electoral rights submitted during the election campaign, inasmuch as these provisions, according to the sense attributed to them in the judicial practice, prevent the court from solving the appropriate case upon expiry of the specified time limits and serve as grounds to terminate the case.

The Decision is entered into force immediately after annunciation.

Decision of the Constitutional Court of the Russian Federation No. 13-P of December 21, 2005 on the Case of Constitutionality of Individual Provisions of the Federal Law on the General Principles of Organisation of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation Pursuant to Appeals of a Number of Citizens

Complying with the Constitution of the Russian Federation are recognised to be the provisions contained in Items 1 and 2 of Article 18 of the Federal Law of October 6, 1999 on the general principles of organisation of legislative (representative) and executive bodies of state power of the subjects of the Russian Federation (in the wording of December 11, 2004) stating that a citizen of the Russian Federation is empowered with authority of the higher official of the subject of the Russian Federation (head of the higher executive body of state power of the subject of the Russian Federation) at the presentation of the President of the Russian Federation by the legislative (representative) body of state power of the subject of the Russian Federation.

The Decision is entered into force immediately after annunciation.

Federal Law No. 196-FZ of December 27, 2005 on the Parliamentary Investigation of the Federal Assembly of the Russian Federation

Specifies the subject of the parliamentary investigation, reasons to start the proceedings, main provisions pertaining to the procedure, as well as the duties of officials and citizens involved in the parliamentary investigation.

Parliamentary investigation applies to facts of gross or large-scale violations of the rights and freedoms of man and citizen guaranteed in the Constitution of the Russian Federation, emergency situations of technical nature and negative consequences of emergency situations of natural and technical nature.

To investigate the mentioned facts and circumstances, the chambers of the Federal Assembly create a commission formed during investigation and dissolved after its termination.

The Law envisages the duty of officials to present necessary information to the commission (documents, materials), as well as the duty of officials and citizens invited by the commission to arrive to its session and provide all necessary explanations on the facts and circumstances investigated by the commission.

As a result of the parliamentary investigation, the commission prepares a summary report endorsed by the chambers of the Federal Assembly and sent to the President of the Russian Federation and the Government of the Russian Federation, after which the parliamentary investigation is considered to be over.

The parliamentary investigation in compliance with the Federal Law applies to the facts and circumstances emerging after its entry into force.

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

Federal Law No. 195-FZ of December 27, 2005 on the Amendments to Articles 2 and 16 of the Federal Law on the Public Chamber of the Russian Federation

Specifies the authority of the Public Chamber in public control over observation of the freedom of speech in mass media. The Public Chamber is empowered, in particular, with the right to attract citizens, public associations and representatives of mass media to discussion of issues of observation of freedom of speech in mass media, implementation of the right of citizens to disseminate information using legal means, guarantees of freedom of speech and freedom of mass information, as well as work out recommendations on the given issues.

The Public Chamber is entitled to issue statements on the violation of the freedom of speech in mass media that may be sent, depending on their conclusions, to registration or enforcement bodies, mass media having permitted the violations, or directly to the founders or the management of these mass media, as well as to other competent state bodies or officials.

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

Federal Law No. 194-FZ of December 27, 2005 on the Amendments to the Federal Law on the Securities Market, Federal Law on Joint-Stock Companies and the Federal Law on the Protection of Rights and Legal Interests of Investors at the Securities Market

Changes the procedure of submission of the report of the results of issue of securities and the terms of implementation of the priority right of stock-holders to purchase the stocks placed by the joint-stock company and securities converted into stocks. In particular, the procedure of registration of the report of the results of issue (additional issue) of emission securities is replaced with a notification of the results of such issue if the broker provides the services of placing of emission securities through an open subscription and the stock exchange provides its listing.

Also changes the procedure of implementation of the priority right of purchase of stocks and emission securities converted into stocks specified in the Federal Law on joint-stock companies. These changes are stipulated by the regulation of the initial public placing of securities.

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

Federal Law No. 193-FZ of December 27, 2005 on the Amendments to the Code of Administrative Violations of the Russian Federation

The amendments enhance administrative responsibility for the violations of the requirements of the patent legislation, copyright legislation and legislation on adjacent rights, legislation on trade-marks, service marks and the names of places of origin of commodities.

Increases the fines from 30-40 to 100-200 minimum amounts of labour remuneration for the import, sale, leasing or another illegal use of the copies of pieces of art or phonograms for obtaining incomes, as well as for illegal use of trade-marks.

Federal Law No. 192-FZ of December 27, 2005 on the Amendment to Article 3 of the Federal Law on the Entry into Force of the Land Code of the Russian Federation

Prolongs from January 1, 2006 to January 1, 2008 the time limits for the redrawing of the right of permanent unlimited) use for the land plots owned by legal entities (except for the legal entities mentioned in Item 1 of Article 20 of the Land Code) for the right of leasing of land plots or the right of gratuitous use for a certain period of time by them (for the purposes of religious organisations), as well as the time limits for the purchase by the mentioned legal entities of the mentioned land plots on the proprietary basis.

Federal Law No. 191-FZ of December 27, 2005 on the Amendments to Article 23 of the Federal Law on the Status of Servicemen

From January 1, 2006, the amount of the lumpsum allowance paid out to draft servicemen at dismissal from the military service is increased to the salary of the monetary subsistence (earlier, Rbl 100), and for those out of orphan children and children having found themselves without parental support, to five salaries of the monetary subsistence (earlier, Rbl 500).

The Federal Law is entered into force from January 1, 2006.

Federal Law No. 190-FZ of December 27, 2005 on the Amendment to Article 13 of the Federal Law on the Status of Servicemen

Contract servicemen of the military positions of the teaching staff of military educational institutions of higher professional education shall get mark-ups to the salary for the occupied position for assistant professor and professor positions, as well as for the scientific grades of the candidate of sciences and doctor of sciences.

The Federal Law is entered into force from January 1, 2006.

Federal Law No. 189-FZ of December 26, 2005 on the Federal Budget for the Year 2006

Endorses the federal budget for the year 2006 with expenses amounting to Rbl 4,270,114,718.3 thousand and incomes amounting to Rbl 5,046,137,500.0 thousand proceeding from the forecasted GDP volume of Rbl 24,380 billion and the level of inflation (consumer prices) of 7.0-8.5%. The surplus of the federal budget in 2006 is fixed in the amount of Rbl 776,022,781.7 thousand.

The average annual rouble rate to the US dollar is forecasted in the amount of 28.6, price for oil - in the amount of USD 40 per barrel. The volume of the Stabilisation Fund as of the end of the year 2006 must be Rbl 2,242.3 billion, the Investment Fund - Rbl 69.7 billion. The upper limit of the internal state debt as of January 1, 2007 is fixed in the amount of Rbl 1.148 trillion.

The Federal Law contains budget forecasts aimed at implementation of strategic goals and priorities of socio-economic development of Russia.

The minimum rates for the stumpage wood available in 2001 will be used with the factor of 1.6 in 2006.

The normatives of payment for the negative impact on the environment specified for the year 2003 will be used with the factor of 1.3 in 2006, and normatives specified for 2005, will be used with the factor of 1.08.

The main specific feature of the federal budget for the year 2006 is the forming of its expenses taking into account four national priority projects - "Agroindustrial Complex", "Public Health", "Education" and "Housing".

The Federal Law is entered into force from January 1, 2006.

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