Monitoring of the Federal Legislation dated 13.12.2005

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.