Counter-Sanctions: promptly on measures to support Russian citizens and business, currency regulation, air traffic and amenability.
Read and stay up to date with real information.

Garant Free Online Demo

Legal information system for your company.
Simply click on the button Start working and the system Legislation of Russia in English will be available for unlimited time.

Daily Monitoring of the Legislation

Monitoring of the Federal Legislation dated 20.04.2006

Federal Law No. 6-FZ of January 3, 2006 on the Amendments to Part 1 of the Civil Code of the Russian Federation and the Budget Code of the Russian Federation

The amendments are aimed at removing the gaps and controversies in the Federal Law No. 127-FZ of October 26, 2002 on insolvency (bankruptcy), the Civil Code and the Budget Code pertaining to priority of satisfying the claims of the state as a creditor in cases of bankruptcy of legal entities.

According to the amendments to the Civil Code, the first priority, besides claims pertaining to damage to life or health of citizens, applies also to claims of compensation of the moral damage. In cases of liquidation of banks attracting resources of natural persons, the first priority applies also to claims of natural persons being bank creditors under the bank deposit and/or banks account contracts concluded with them (with exceptions).

The third priority applies to obligatory payments to the budget and extra-budgetary funds (earlier, the mentioned payments were included in the forth priority).

The forth priority applies to other creditors.

The priority list does not include now creditor claims under obligations secured with the pledging of the property of the liquidated legal entity. Earlier, the mentioned claims were satisfied as a third priority, now they are satisfied at the expense of resources obtained from the sale of object of pledging according to priority procedure as compared to other creditors, except for the obligations to creditors of the first and second priorities, where the claims rights emerged before conclusion of the appropriate contract of pledge.

The Budget Code is extended to include a new Article 242.1 defining the procedure of execution of obligations of debtors undergoing bankruptcy proceedings to the budgets of various levels of the budget system of the Russian Federation.

Federal Law No. 5-FZ of January 3, 2006 on the Amendment to Article 14 of the Federal Law on the Citizenship of the Russian Federation

Prolongs until January 1, 2008 the period of time permitting to apply for the citizenship of the Russian Federation to the former citizens of the USSR having arrived to the Russian Federation from the former USSR constituent states, registered at the place of residence in the Russian Federation as of July 1, 2002 or having received a permission for temporary residence in the Russian Federation. A simplified procedure of obtaining the citizenship of the Russian Federation is envisaged for the mentioned citizens. Besides, the given norm applies also to the former citizens of the USSR having obtained a residence permit in the Russian Federation after July 1, 2002.

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

Federal Law No. 4-FZ of January 3, 2006 on the Ratification of the Agreement on the Mutual Protection of Interstate Secrets in the Sphere of Legal Protection of Inventions

Ratifies the Agreement signed in Minsk on June 4, 1999. The Agreement is aimed at providing a legal protection of secret inventions created in the former USSR, providing a secrecy regime for the available information on such inventions, as well as the procedure of declassifying of these inventions. The member-states of the Agreement include Azerbaijan, Armenia, Belarus, Georgia, Kazakhstan, Kyrghyzstan, Moldova, Russia, Tajikistan, Uzbekistan, Ukraine.

Federal Law No. 3-FZ of January 1, 2006 on the Ratification of the Protocol on the Amendments to the Agreement between the Government of the Russian Federation and the Government of the Kirghiz Republic on Employment and Social Protection of Immigrant Workforce of March 28, 1996

Ratifies the Protocol signed in Moscow on September 22, 2003. The Protocol is aimed at simplification of employment procedures for the citizens of the Kirghiz Republic in the Russian Federation and the citizens of the Russian Federation in the Kirghiz Republic. The Protocol contains rules other than those envisaged in the Russian legislation. For example, according to Item 5 of Article 1 of the Protocol, it is prohibited to employ workers younger than 18 years of age on the territory of the accepting state.

Federal Law No. 2-FZ of January 3, 2006 on the Ratification of the Agreement between the Government of the Russian Federation and the Government of the Republic of Tajikistan on Employment and Protection of Rights of Citizens of the Russian Federation in the Republic of Tajikistan and Citizens of the Republic of Tajikistan in the Russian Federation

Ratifies the Agreement signed in Dushanbe on October 16, 2004. The goal of the Agreement is simplification of employment procedures for the citizens of the Russian Federation in the Republic of Tajikistan and citizens of the Republic of Tajikistan in the Russian Federation.

Federal Law No. 1-FZ of January 3, 2006 on the Ratification of the Protocol on the Termination of the Agreement on the Creation of the Eurasia Interstate Association of Coal and Metal of September 24, 1993

Ratifies the Protocol signed in Yalta on September 19, 2003. Since the Eurasia Interstate Association failed to fulfil its tasks, as well as taking into account the results of revision of its financial and economic activities carried out in 2000, the council of CIS member-states adopted a decision on October 7, 2002 dissolving the Association. The Protocol has entered into force in Armenia, Moldova, Uzbekistan, Belarus, Tajikistan and Ukraine already.

Federal Law No. 211-FZ of December 31, 2005 on the Amendments to the Federal Law on the Military Duty and Military Service and Article 3 of the Federal Law on the Alternative Civil Service

The authority of initial registration for military purposes is handed over from commissions created in the military commissariats to commissions in charge of registration of citizens for military purposes created in municipal regions, urban districts and intracity territories of the cities of federal significance by the decision 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 military commissar of the subject of the Russian Federation.

The call up to the military service for the citizens other than those in the reserve shall be arranged by military commissariats (earlier, military commissars) and implemented by the draft commissions created in the municipal regions, urban districts and intracity territories of the cities of federal significance by the decision 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 military commissar of the subject of the Russian Federation.

Decision to send to the alternative civil service is also taken by such commission (earlier, the draft commission of the military commissariat).

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

Federal Law No. 210-FZ of December 31, 2005 on the Amendments to the City Planning Code of the Russian Federation

The City Planning Code of the Russian Federation shall also apply to relations in capital repair affecting design and other characteristics of reliability and safety of objects of capital construction.

The sphere of reference of the City Planning Code shall not include land plots provided for extraction of mineral resources.

The Law specifies the requirements to the drawing up of the results of engineering surveys for preparation of design documentation, construction, reconstruction of objects of capital construction. The results of engineering surveys are subject to the state expert evaluation. The state expert evaluation of the results of engineering surveys does not apply when engineering surveys were carried out to prepare design documentation for objects of personal housing construction, as well as when there is not need to obtain a permission for construction, reconstruction, capital repair.

Preparation of design documentation is not necessary for construction, reconstruction, capital repair of separately standing buildings, not more than three storeys high, intended for one family. Preparation of design documentation at the initiative of the construction party or the client may be carried out on individual stages of construction, reconstruction of objects of capital construction.

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

Federal Law No. 209-FZ of December 31, 2005 on the Amendments to the Federal Law on the Amendments to the Federal Law on the State Regulation of Production and Circulation of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products and on Invalidation of Individual Provisions of the Federal Law on the Amendments to the Federal Law on the State Regulation of Production and Circulation of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products

The sphere of reference of the bodies of state power of the Russian Federation includes defining the procedure of submission of information on the volumes of retail trade of alcoholic products to the federal body of executive power in charge of interindustry coordination and functional regulation in the sphere of state statistics. The Government of the Russian Federation is entitled to define the list of the types of the main technological equipment for production and distribution of ethyl alcohol, alcoholic and alcohol-containing products.

The amendments are also introduced in the procedure of labelling of alcoholic products. The Law expands the list of documents to be submitted to the authorised state body or the customs body to purchase the special federal stamps or excise duty stamps. Now, the packet of documents includes copies of certificates of compliance of the technical means of registration and transfer of information on the volumes of production and circulation of alcoholic products in the joint state automatic information system; a copy of the contract for supplies of alcoholic products; confirmation of the legal use of the trade-mark protected in the Russian Federation on the alcoholic products; as well as an obligation to use the purchased stamps according to their destination.

The Law lists information on the labelled alcoholic products that must be available in the special federal and excise duty stamps.

Circulation of alcoholic products labelled before December 31, 2005 according to established procedure is permitted until June 30, 2006 inclusive. Import to the customs territory of the Russian Federation of alcoholic products labelled with excise duty stamps issued before December 31, 2005 is permitted until March 31, 2006 inclusive, as well as the distribution of alcoholic products - until June 30, 2006 inclusive.

The Federal Law is entered into force from December 31, 2005.

Federal Law No. 208-FZ of December 31, 2005 on the Amendment to Article 81 of the Federal Law on Joint-Stock Companies

The procedure of committing transactions with interest specified in Chapter XI of the Federal Law No. 208-FZ of December 26, 1995 on joint-stock companies now does not include the ones obligatory for the joint-stock company in compliance with the federal laws and/or other normative acts of the Russian Federation where the payments are made using fixed prices and tariff rates specified by the bodies in charge of the state regulation of prices and tariff rates. The amendment is stipulated by the fact that in the mentioned circumstances, the presence of interest in committing the transaction by the joint-stock company does not affect the decision on it and the price used in the payments.

Federal Law No. 207-FZ of December 31, 2005 on the Amendments to the Federal Law on the Placing of Orders for Supplies of Commodities, Carrying out Works, Rendering Services for the State and Municipal Needs

Removes individual technical inaccuracies available in the norms defining the requirements to the content of applications for participation in auction, contest and preliminary selection, as well as defining the cases of placing the order with a single source.

The contest for the order for state or municipal needs and the summing up of its results shall be arranged according to the procedure that was available before the entry into force of the Federal Law No. 94-FZ of July 21, 2005 on the placing of orders for supplies of commodities, carrying out works and rendering services for the state and municipal needs if the notification of the contest has been published before January 1, 2006.

The Federal Law is entered into force from December 31, 2005.

Federal Law No. 206-FZ of December 31, 2005 on the Amendments to the Federal Law on the Entry into Force of the City Planning Code of the Russian Federation and Some Other Legislative Acts of the Russian Federation on Issues of Improvement of City Planning Activities

The amendments refine the requirements to the land plots granted for construction, state registration of the rights of objects of unfinished construction and objects that do not require permission for construction, procedure of issue of the permission for construction and of state construction enforcement.

Shifts from January 1, 2006 to January 1, 2008 the time limit for the entry into force of Part 6 of Article 45 of the City Planning Code prohibiting to prepare territory design documentation in the absence of territorial planning documentation, except for the cases of cadastral survey projects in built-up areas and city-planning projects for the land plots to applications of natural persons or legal entities.

Provisions of the City Planning Code of the Russian Federation No. 73-FZ of May 7, 1998 pertaining to the state expert evaluation of design documentation and the state construction enforcement are invalidated.

The Federal Law is entered into force from December 31, 2005.

Federal Law of the Russian Federation No. 205-FZ of December 31, 2005 on the Amendments to Individual Legislative Acts of the Russian Federation on Taxes and Fees

Since the payment for the use of water objects is abandoned, and the water tax is introduced on the territory of the Russian Federation from January 1, 2005, refines the list of taxes and fees paid by the investor in a product-sharing agreement.

The subjects of the Russian Federation, when handing over the authority in individual issues of local significance to representative bodies of municipal regions, are empowered with the right not to hand over the authority to fix local taxes obligatory for payment on the territories of the newly formed residential settlements forming part of the appropriate municipal region. The land tax and the property tax from natural persons in this case is specified by representative bodies of residential settlements.

Until January 1, 2007, on the territories of the newly formed municipal formations where representative bodies did not adopt before December 1, 2005 normative legal acts on the land tax and the property tax from natural persons, normative legal acts on the mentioned taxes shall apply adopted by representative bodies of municipal formations having executed earlier the authority in issues of local significance.

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

Federal Law No. 204-FZ of December 31, 2005 on the Amendments to Articles 147 and 388 of the Customs Code of the Russian Federation

The amendments specify the federal body of executive power authorised to issue qualification certificates of specialists of customs registration. This body is the Federal Customs Service of Russia.

The Federal Customs Service of Russia is also empowered with authority permitting to implement the function of metrological support of activities of the customs bodies.

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

Federal Law No. 203-FZ of December 31, 2005 on the Amendments to Article 19 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

According to the amendments, the 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) in case of his death is terminated by the fact of the death, which does not require an appropriate presentation of the President of the Russian Federation and decision of the legislative body of state power of the subject of the Russian Federation.

In this case, the President of the Russian Federation may assign an acting 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) for the period until the higher official of the subject of the Russian Federation is empowered with appropriate authority.

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

Federal Law No. 202-FZ of December 31, 2005 on the Amendments to Article 18 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 and to the Federal Law on Political Parties

Political party whose list of candidates as a result of elections to the legislative (representative) body of state power of the subject of the Russian Federation was permitted to distribute deputy mandates and obtained the greatest number of deputy mandates upon distribution may initiate consideration by the mentioned body of the proposal to the President of the Russian Federation on the candidate for the higher official (head of the higher executive body of state power) of the subject of the Russian Federation.

The proposal of the political party must be examined by the legislative (representative) body of state power of the subject of the Russian Federation on the obligatory basis and in case of approval of this proposal by the majority of votes from elected deputies is sent to the President of the Russian Federation.

Federal Law No. 201-FZ of December 31, 2005 on the Amendments to Chapter 25.3 of Part 2 of the Tax Code of the Russian Federation and the Federal Law on Invalidation of Some of the Legislative Acts (Provisions of Legislative Acts) of the Russian Federation and on Amendments to Some of the Legislative Acts of the Russian Federation Pursuant to Abolishment of the Tax on the Property Handed over According to Inheritance or Donation Procedure

The amendments to Chapter 25.3 "State Duty" of the Tax Code specifies in detail the procedure of assessment of the cost of property when drawing up inheritance, of payment of the state duty for the actions when obtaining the citizenship of the Russian Federation or expatriating from the Russian Federation. Thus, for the heritage opened before January 1, 2006 where the certificate of the right of inheritance is issued before January 1, 2006, the tax on the inherited or donated property is collected according to the earlier available procedure. If the certificate for the right of inheritance is issued after January 1, 2006, such tax is not collected.

The Law refines the particulars of payment of the state duty for the notary actions certifying the contracts due for assessment. To calculate the state duty, the payer may choose the document showing inventory, market, cadastral or another (nominal) cost of the property issued by organisations (bodies) or assessment specialists (experts). Notaries and officials committing notary actions may not define the type of the cost of property (method of assessment) for the purposes of calculation of the state duty and demand from the payer the document confirming the given type of the cost of property (method of assessment). If there are several documents showing different cost of property, the lowest of the mentioned costs of property is taken into account for the calculation of the amount of state duty.

The state registration of transport vehicles and other registration actions pertaining to issue of a certificate for the transport vehicle imported to the Russian Federation for up to six months is charged with the state duty in the amount of Rbl 100.

The charge for the registration of a foreign citizen in the Russian Federation at the place of residence or place of stay makes Rbl 1 per day of stay on the territory of the Russian Federation, however, not greater than Rbl 200.

The Law defines the procedure of return of the paid state duty.

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

Federal Law No. 200-FZ of December 31, 2005 on the Amendments to Article 18 of the Federal Law on the Licensing of Individual Types of Activities

According to the amendments, the licensing of audit and assessment activities is preserved until July 1, 2006. Earlier, the licensing of the mentioned types of activities must have been terminated on January 1, 2006.

The given time limit is extended because the licensing of the mentioned types of activities is connected to the switchover to the system of self-regulation through creation of self-regulating organisations of assessors and auditors, which is not completed at the moment.

Federal Law No. 199-FZ of December 31, 2005 on the Amendments to Individual Legislative Acts of the Russian Federation Pertaining to Refinement of Delimitation of Authority

The amendments are aimed at improvement of the legislation in the sphere of delimitation of authority between the bodies of state power of the Russian Federation, bodies of state power of the subjects of the Russian Federation and the bodies of local government.

Amendments to the Federal Law No. 184-FZ 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 refine the procedure of transfer (delegation) to the subjects of the Russian Federation of individual authority in the common sphere of reference, including the one implemented at the expense of subventions from the federal budget. The federal bodies of state power preserve the functions of control and enforcement of the implementation of transferred authority. The bodies of state power of the subjects of the Russian Federation may enjoy the right of participation in implementation of the authority in the sphere of reference of the Russian Federation at the expense of resources of the own budget. There are cases when executive bodies of state power of the subjects of the Russian Federation may implement individual authority of the Russian Federation in the common sphere of reference.

The Law refines the authority of the bodies of state power of the Russian Federation and the bodies of state power of the subjects of the Russian Federation in the sphere of employment of population, education and culture, veterinary, protection of public health, regulation of tariff rates for electric and thermal power, natural monopolies, science and state scientific and technical policy, mobilisation training and mobilisation, registration for military purposes, calling to military service, sanitary and epidemiological well-being of the population, ecological safety and protection of atmospheric air, organisation of local government, as well as the sphere of administrative law, forestry and water use, housing relations. The amendments envisage a transfer to the bodies of state power of the subjects of the Russian Federation of a significant part of appropriate authority or opportunities of participation in implementation of individual authority of the Russian Federation in the common sphere of reference. < br>
The bodies of state power of the subjects of the Russian Federation may introduce additional measures of tied social support for individual categories of citizens regardless of availability in the federal laws of provisions specifying the mentioned right. The Law expands the list of issues of local significance and authority of the bodies of local government.

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

Federal Law No. 198-FZ of December 27, 2005 on the Amendments to the Budget Code of the Russian Federation, Federal Law on the Amendments to the Budget Code of the Russian Federation Pertaining to Regulation of Inter-Budget Relations and the Federal Law on the General Principles of Organisation of Local Government in the Russian Federation

The amendments define the procedure of replacing of grants from the regional fund of financial support of residential settlements, regional fund of financial support of municipal regions (urban districts) and the regional fund of financial support of residential settlements with additional normatives of deductions from the federal and regional taxes and fees due for transfer to the appropriate local budgets.

The Audit Chamber and the Federal Service of Financial and Budget Enforcement may arrange checks of the budgets of the subjects of the Russian Federation and local budgets receiving inter-budget transfers from the federal budget. Control body created by the legislative (representative) body of the subject of the Russian Federation, financial body of the subject of the Russian Federation and/or another authorised body may arrange checks of local budgets receiving inter-budget transfers from the budget of the subject of the Russian Federation.

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

Federal Law No. 197-FZ of December 27, 2005 on the Amendments to the Budget Code of the Russian Federation, Code of Civil Procedures of the Russian Federation, Code of Arbitration Procedures of the Russian Federation and the Federal Law on Executive Proceedings

The Federal Law is aimed at improvement of the normative and legal basis of execution of court rulings in lawsuits against the Treasury, bodies of state power and bodies of local government. Earlier, the Constitutional Court recognised as not complying with the Constitution of the Russian Federation the norm empowering the Government of the Russian Federation with the authority in regulation of relations pertaining to execution of judicial acts envisaging collection of resources from the budgets of the budget system of the Russian Federation. The amendments envisage a procedure of execution of judicial acts in lawsuits against the Russian Federation, subject of the Russian Federation, municipal formation to reimburse the damage incurred on the citizen or legal entity as a result of illegal actions (failure to act) of the state bodies, bodies of local government or officials of these bodies, as well as judicial acts envisaging collection of resources of the budgets of the budget system of the Russian Federatio n under monetary obligations of budget-supported institutions.

Judicial acts unexecuted in the mentioned lawsuits and received in the Ministry of Finance of Russia must be executed according to the new requirements within three months from the day of entry into force of the Federal Law.

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

Decision of the Government of the Russian Federation No. 824 of December 29, 2005 on the Measures to Protect Economic Interests of Russian Producers of Some Types of Steel Pipes

Introduces for 5 years differentiated anti-dumping duties for imported casing, bearing, tubing, oil and gas and boiler pipes originating in the Ukraine. The minimum amount of the duty is envisaged for oil and gas pipes - 8.9% of the customs cost, the maximum - for bearing pipes - 55.3% 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. 822 of December 28, 2005 on the Endorsement of the General Requirements to the Closure of Consumer Containers of Alcoholic Products Providing for Visual Control of the Fact of Opening

Visual determination of the fact of opening of consumer containers of alcoholic products is possible in cases of destruction (rupture), deformation and breaking of integrity of various fitments.

Decision of the Government of the Russian Federation No. 820 of December 28, 2005 on the Interim Rates of Import Customs Duties for Individual Types of Groundnuts

Introduces for 9 months an import rate of the customs duty for sowing, hulled, whether or not split, groundnuts in the amount of 0% of the customs cost (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. 814 of December 28, 2005 on the Interim Rate of Import Customs Duty for Non-Roasted Coffee

Arabica, robust and other non-roasted coffee (with or without caffeine) shall be imported at the rate equal to zero. The given rate is introduced for 9 months. Earlier, the rate was fixed in the amount of 5% of the customs cost also for 9 months.

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

Decision of the Government of the Russian Federation No. 813 of December 28, 2005 on the Transfer of Days-off in 2006

In 2006, two transfers of days-off are expected: from Sunday of February 26 to Friday of February 24 and from Saturday of May 6 to Monday of May 8.

Decision of the Government of the Russian Federation No. 810 of December 26, 2005 on the Amendments to the Decision of the Government of the Russian Federation No. 883 of December 11, 2002 on the Endorsement of the Regulation on the Processing or Destruction of Ethyl Alcohol, Alcoholic or Alcohol-Containing Products Removed from Illegal Circulation or Confiscated

The norm defining the sphere of application of the mentioned Regulation now does not include the phrase stating that ethyl alcohol, alcoholic and alcohol-containing products withdrawn or confiscated must fail to comply with the state standards and technical regulations. At present, only the mentioned products must be processed or destroyed, i.e. failing to comply with the requirements of technical regulations.

Decision of the Government of the Russian Federation No. 808 of December 26, 2005 on the Procedure and Amounts of Paying out of Monetary Compensations Replacing the Annual Sanatorium and Resort Treatment and Organised Leisure and Replacing the Free Travel to the Place of Spending of the Main Leave and Back, As Well As of Paying out of a Mark-up for the Special Conditions of Combat Training to Contract Servicemen of Military Units of Permanent Readiness

The mentioned servicemen admitted after January 1, 2004 may get the following monetary compensations: replacing the annual sanatorium and resort treatment and organised leisure - in the amount of Rbl 600 per serviceman and Rbl 300 per spouse and each underage child; replacing free travel to the place of spending of the main leave and back - in the amount of actual expenses.

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

Decision of the Government of the Russian Federation No. 806 of December 26, 2005 on the Endorsement of the Rules of Working out of the Forecast (Program) of Privatisation of Federal Property and on Amendments to the Rules of Decision Making on the Terms of Privatisation of Federal Property

Defines the structure, content, procedure and time limits of working out of the forecast (program) of privatisation of federal property in the current year, as well as the procedure and time limits of examination of the results of implementation of the program for the reported year.

The program consists of two sections. The first section contains the main directions and tasks of privatisation of federal property, the forecast of impact of privatisation on the structural changes in the economy, description of major objects of privatisation and the forecasted volumes of receipts in the federal budget in case of sale of the federal property. The second section of the program contains the lists of the federal property scheduled for privatisation in the subsequent year and some other information.

The Government of the Russian Federation shall endorse the program no later than August 25 of the current year.

Direction of the Central Bank of Russia No. 1646-U of December 26, 2005 on the Amendments to the Direction of the Bank of Russia No. 1376-U of January 16, 2004 on the List, Forms and Procedure of Drawing up and Submission of the Forms of Reports of Credit Organisations to the Central Bank of the Russian Federation

Pursuant to the entry into force from February 20, 2006 of the Instruction of the Bank of Russia No. 124-I of July 15, 2005, provides a new wording for the reporting form 0409634 "Report of Open Currency Positions" and the procedure of its drawing up and submission. The form of the report shall register an excess of limits of open currency positions in percent of own resources (capital) and their control values.

The report shall be submitted in decades (with a breakdown by each working day of the decade) by credit organisations without branches - no later than the third working day of the decade following the reported one; by credit organisations possessing branches - no later than the forth working day of the decade following the reported one. The report is also submitted on the monthly basis (as of the first of the month following the reported one) no later than the 5th and the 6th working day of the month following the reported one respectively.

Major credit organisations with a broad network of divisions shall submit the report no later than the 10th working day of the decade following the reported one.

The Direction is entered into force from February 20, 2006.

Direction of the Central Bank of Russia No. 1635-U of November 29, 2005 on the Procedure for Sending Requests and Getting Information from the Central Catalogue of Credit Histories by the Credit History Subject and Credit History User When Applying to the Credit History Bureau

Defines the procedure of sending by credit history subjects (users) of requests to the Central Catalogue of Credit Histories without using the credit history subject code (additional code) for information on the credit history bureau keeping the credit history of the credit history subject and getting information from the Central Catalogue of Credit Histories when applying to the credit history bureau.

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 28, 2005. Reg. No. 7326.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-02-07/1-317 of November 23, 2005

Explains that the five-day time limit specified in Item 1 of Article 93 of the Tax Code stating that the taxpayer must present requested documents at the demand of the tax body is calculated in calendar days.

Federal Law No. 11-FZ of January 5, 2006 on the Amendments to Article 228 of the Criminal Code of the Russian Federation and on Invalidation of Paragraph 2 of Article 3 of the Federal Law on the Amendments to the Criminal Code of the Russian Federation

The amendments remove the controversies pertaining to application of the notion of "average single dose" of a narcotic drug or psychotropic substance. According to the amendments, the big and specially big amount of narcotic drugs and psychotropic substances are endorsed by the Decision of the Government of the Russian Federation. The big and specially big amounts of analogues of narcotic drugs and psychotropic substances correspond to the big and specially big amounts of narcotic drugs and psychotropic substances they are being analogues of.

The notion of the "average single dose of consumption" of a narcotic drug, psychotropic substance is excluded from Note 2 to Article 228 of the Criminal Code.

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

Federal Law No. 10-FZ of January 5, 2006 on the Amendments to Article 28.7 of the Code of Administrative Violations of the Russian Federation

Changes the procedure of administrative investigation. When adopting a ruling to initiate the case, natural person or legal representative of the legal entity, as well as other participants of the proceedings, must get explanations on their rights and duties envisaged in the Code of Administrative Violations, which is recorded in the ruling.

A copy of the ruling of initiation of the case of administrative violation shall be handed in against the signature within one day or sent to the pertinent natural person or legal representative of the legal entity, as well as the victim.

Federal Law No. 9-FZ of January 5, 2006 on the Amendment to Article 31.2 of the Federal Law on the Fundamentals of the Preventive System of Unattended Behaviour and Delinquency of the Underage

The amendments are introduced in Article 31.2 defining the procedure and time limits of processing of materials to place the underage in the temporary detention centres for juvenile delinquents of the bodies of internal affairs. Representatives of divisions in charge of the underage of the bodies of internal affairs are included in the circle of persons entitled to participate in court hearings processing the issues of placing the underage in the mentioned centres.

Federal Law No. 8-FZ of January 5, 2006 on the Amendments to Article 190 of the Criminal Execution Code of the Russian Federation

The amendments specify the authority of the command of the military unit to determine the responsibility of the convicts on probation. In particular, the command may warn him in writing of the possible revocation of the probation if the convict avoids execution of his duties imposed by the court or violates public order. In cases of a repeated or fraudulent failure to execute the duties imposed on the convict by the court during the probation, or if the convict avoids control, the command of the military unit shall send a representation to the court to revoke the probation and execute the punishment imposed by the court sentence.

Federal Law No. 7-FZ of January 5, 2006 on the Amendments to the Federal Law on Joint-Stock Companies and Some Other Legislative Acts of the Russian Federation

Refines the procedure of purchase of more than 30% of stocks of the open-type joint-stock company. The amendments introduce four procedures:

- voluntary proposal to the rest of stock-holders to sell their stocks sent by the person wishing to publicly purchase more than 30% of ordinary stocks and preference stocks providing the right of vote under Item 5 of Article 32 of the Law;
- obligatory proposal to the rest of stock-holders, as well as the holders of emission securities converted into such stocks, to sell their securities sent by the person having purchased ordinary stocks and preference stocks providing the right of vote under Item 5 of Article 32 of the Law;
- buying out by the person having purchased more than 95% of ordinary stocks and preference stocks providing the right of vote under Item 5 of Article 32 of the Law of the rest of the stocks and securities converted into such stocks from the holders of these securities at their demand;
- buying out by the person having purchased more than 95% of ordinary stocks and preference stocks providing the right of vote under Item 5 of Article 32 of the Law of the rest of the stocks and securities converted into such stocks from the holders of these securities at the demand of this person.

In the determination of the share of stocks of the open-type joint-stock company, the preference stocks are taken into account providing the right of vote in compliance with its charter, if such preference stocks were placed before January 1, 2002, or emission securities were converted into such preference stocks placed before January 1, 2002.

The Law envisages responsibility of the management bodies for the losses incurred through their culpable actions (failure to act) and violating the procedure of purchase of more than 30% of stocks of the open-type joint-stock company. The responsibility is introduced in the form of an administrative fine imposed on citizens in the amount of 10 to 25 minimum amounts of labour remuneration, on officials in the amount of 50 to 200 minimum amounts of labour remuneration, on legal entities in the amount of 500 to 5,000 minimum amounts of labour remuneration. The company or any of its stock-holders may file a lawsuit to court against the mentioned bodies to reimburse the losses incurred on it.

The mentioned purchase of stocks is subject to state control implemented through a preliminary notification sent to the Federal Service for Financial Markets of Russia.

The person holding as of July 1, 2006 more than 95% of the total amount of ordinary stocks and preference stocks of the open-type joint-stock company must buy out the rest of the stocks of such company hold by other persons, as well as emission securities converted into stocks of such company, at the demand of their holders.

The Federal Law is entered into force from July 1, 2006 except for Article 7 which is entered into force according to a special procedure.

Decree of the President of the Russian Federation No. 1574 of December 31, 2005 on the Register of Positions of the Federal State Civil Service

Endorses a new register of positions of the federal state civil service. Lists the cases permitting dual names of positions of the federal state civil service.

Envisages four categories of positions (heads, assistants (advisors), specialists and supporting specialists) and five groups of positions (higher, chief, leading, senior and junior). The names of existing positions must be brought in compliance with the new register.

The Decree is entered into force simultaneously with the Decree of the President of the Russian Federation on the monetary subsistence of the federal state civil servants with exceptions.

Decision of the Government of the Russian Federation No. 860 of December 30, 2005 on the Amendment to the Decision of the Government of the Russian Federation No. 6 of January 6, 2006

Prolongs until January 1, 2007 the period of authority granted to the federal state enterprise Soyuzplodoimport to represent the interests of the Russian Federation in courts to restore and protect the rights of the Russian Federation for the trade-marks of alcoholic products abroad.

Decision of the Government of the Russian Federation No. 856 of December 30, 2005 on the Amendment to the Program of State Guarantees of Free Medical Aid to the Citizens of the Russian Federation for the Year 2006

In 2006, resources of the federal budget will be used to provide additional medical aid on the basis of the state order rendered by district physicians, paediatricians, general practitioners (family doctors), district nurses of public health institutions of municipal formations when they render initial aid requiring a dynamic medical observation for individual categories of citizens entitled for the set of social services.

Besides, resources of the federal budget will be used to arrange periodic medical examination of non-working citizens, immunisation of population, as well as to implement the measures of early identification of socially significant diseases and diseases of the locomotor system.

Decision of the Government of the Russian Federation No. 855 of December 30, 2005 on the Endorsement of the Rate of the Export Customs Duty for Liquefied Natural Gas Exported from the Territory of the Russian Federation outside the Member-States of the Customs Union Agreements

The rate of the export customs duty for liquefied natural gas (code of the Foreign Trade Commodity Nomenclature of the Russian Federation 2711 11 000 0) is fixed in the amount equal to zero (earlier, EUR 40 per ton).

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

Decision of the Government of the Russian Federation No. 850 of December 30, 2005 on the Remuneration for Pedagogical Workers of Federal State Institutions of General Education for the Form-Master Functions

From January 1, 2006, introduces a monthly remuneration in the amount of Rbl 1,000 for the form-master function to pedagogical workers of the federal state institutions of general education. Preserves the amount of payments for the form-master function available as of December 31, 2005.

Decision of the Government of the Russian Federation No. 848 of December 30, 2005 on the Amendments to the Decision of the Government of the Russian Federation No. 415 of July 7, 2005

The list of securities subject to licensing when imported to the Russian Federation now does not include commodities with the code according to the Foreign Trade Commodity Nomenclature 4907 00 101 0 (excise duty stamps for excisable commodities). The given commodities, in particular, include tobacco excise duty stamps.

Also exempted from licensing when imported to the Russian Federation are blank transportation documents, products placed under international transit customs regime, products owned by diplomatic and similar representations of foreign states.

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

Decision of the Government of the Russian Federation No. 845 of December 30, 2005 on the Submission of Information on the Volume of Retail Sale of Alcoholic Products for the Purpose of the Overall Annual Registration of the Volume of Retail Sale of Alcoholic Products

Endorses the Regulation on the submission of information on the volume of retail sale of alcoholic products for the purpose of the overall annual registration of the volume of its retail sale.

The Federal Service of State Statistics is ordered to endorse before July 1, 2006 the form of the overall registration of the volume of retail sale of alcohol, as well as arrange such record keeping from the year 2007. The Ministry of Agriculture of Russia is ordered to submit before June 1, 2006 to the Federal Service of State Statistics the list of the types of alcohol subject to the overall registration of retail sale.

Legal entities possessing licenses for retail sale of alcoholic products must submit before March 15 on the annual basis to the Federal Service of State Statistics information drawn up according to the form of registration of the sale of the mentioned products.

Decision of the Government of the Russian Federation No. 830 of December 29, 2005 on the Uniform State Examination to Be Arranged in 2006-2007

Continues in 2006-2007 the experiment of introduction of the uniform state examination combining the state (final) certification of school-leavers and entrance testing of institutions of higher and secondary professional education. Institutions of secondary and higher professional education participating in the experiment shall determine independently the form of the entrance testing in the subjects of general education where the uniform state examination does not apply in the subject of the Russian Federation where the given educational intuitions are located.

Decision of the Government of the Russian Federation No. 827 of December 29, 2005 on the Endorsement of the Rules of Granting, Spending and Registration of Subventions from the Federal Budget in 2006 to the Budgets of the Subjects of the Russian Federation to Provide for an Equal Affordability of Services of Public Transportation on the Territory of the Appropriate Subject of the Russian Federation for Individual Categories of Citizens Where the Measures of Social Support are Included in the Sphere of Reference of the Russian Federation and Distribution of the Mentioned Subventions for the I Quarter of 2006

The subventions shall be granted by the Ministry of Finance of the Russian Federation in compliance with the summary budget list of the federal budget within the limits of budget obligations. If the subject of the Russian Federation cannot provide for an equal affordability of services of public transportation for individual categories of citizens where the measures of social support are included in the sphere of reference of the Russian Federation, the subventions are not granted to the given subject. The bodies of executive power of the subjects of the Russian Federation shall allocate subventions to finance the monthly payments to citizens replacing of the free travel, payments to transport organisations for provided travel tickets, reimbursement of losses of transport organisations providing free travel, redemption of debts to transport organisations for provided free travel.

The Decision envisages quarterly reports of the bodies of executive power of the subjects of the Russian Federation of the actually suffered expenses to provide for an equal affordability of the services of public transportation.

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

Decision of the Government of the Russian Federation No. 819 of December 28, 2005 on the Endorsement of the Rules of Submission of Reports of the Flow of Resources on the Accounts (Deposits) outside the Territory of the Russian Federation by Residents to the Tax Bodies

Reports in 2 copies drawn up to the form attached to the Decision shall be submitted by residents (except for the resident natural persons) to the tax bodies at the place of their registration on the quarterly basis within 30 days after the end of the quarter.

Reports of the flow of resources on accounts (deposits) abroad opened by the branches, representations and other division of legal entities available outside the territory of the Russian Federation shall be submitted to the tax bodies by these legal entities.

Besides the reports, the rules also require submission to the tax bodies of the notary-certified copies of confirmation bank documents (bank excerpts or other documents issued by the bank in compliance with the legislation of the state where the bank is registered) as of the last calendar day of the reported quarter.

Decision of the Government of the Russian Federation No. 812 of December 26, 2005 on the Amount and Procedure of Paying out of the Daily Allowance in Foreign Currencies and Mark-ups to the Daily Allowance in Foreign Currencies for Service Trips on the Territory of Foreign States for Employees of Organisations Financed at the Expense of Resources of the Federal Budget

From January 1, 2006, introduces a new, uniform document defining amounts of daily allowance in foreign currencies paid out to employees of organisations financed at the expense of resources of the federal budget for service trips on the territory of foreign states, as well as the amounts of mark-ups to the daily allowance in foreign currencies.

As before, the Ministry of Finance of Russia may change the mentioned amounts in coordination with the Ministry of Foreign Affairs of Russia. The new amounts of daily allowance are similar to the amounts of daily allowance for short-term trips on the territory of foreign states specified from January 1, 2005 by the Order of the Ministry of Finance of Russia No. 64n of August 2, 2004.

The Decision specifies the particulars of paying out of the daily allowance for service trips on the territory of two and more countries, on the CIS territory, as well as in cases of delays en route.

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

Order of the Government of the Russian Federation No. 2361-r of December 30, 2005

Specifies quantity and time restrictions for the import of cars to the special economic zone in the Kaliningrad Province under the free customs zone customs regime (8,000 pieces until July 1, 2006), as well as the fresh, chilled or frozen beef and pork (until April 1, 2006). The administration of the mentioned special economic zone is recommended to distribute the mentioned commodities through auctions.

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

Order of the Government of the Russian Federation No. 2360-r of December 30, 2005

Introduces a prohibition from April 1, 2006 for the import of individual commodities (bovine animals, swine, poultry, some meat and dairy products and vegetables, alcohol, tobacco products and other) under the free customs zone customs regime available on the territory of the special economic zone in the Kaliningrad Province.

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

Federal Law No. 15-FZ of January 9, 2006 on the Ratification of the Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus on the Use of Migration Card of a Uniform Specimen

Ratifies the Agreement signed in Moscow on October 5, 2004. The Agreement provides for creation of the legal basis of organisation of appropriate registration of foreign citizens and stateless person entering the Russian Federation and/or the Republic of Belarus from the territory of a third country and control of their temporary stay on the territories of both states. According to the Agreement, the form of the migration card, procedure of its issue, filling out and application, as well as the procedure of processing and use of information available in the migration card are defined in a separate Protocol.

Federal Law No. 14-FZ of January 9, 2006 on the Ratification of the Treaty between the Russian Federation and the United Mexican States on the Handing over for Punishment of Persons Convicted for Imprisonment

Ratifies the Treaty signed in Mexico on June 7, 2004. The Treaty defines the procedure and terms of handing over of citizens of the Russian Federation convicted for imprisonment in the United Mexican States to serve the term in the Russian Federation and citizens of the United Mexican States convicted for imprisonment in the Russian Federation to serve the term in the United Mexican States.

Federal Law No. 13-FZ of January 9, 2006 on the Amendments to Articles 44, 54 and 402 of the Code of Criminal Procedures of the Russian Federation

The Code of Criminal Procedures of the Russian Federation is extended to include a new provision stating that a civil plaintiff, civil defendant or their representatives may appeal against a court ruling having entered in legal force in a civil lawsuit not only in courts of the first and second instances, but also in the court of enforcement instance.

Federal Law No. 12-FZ of January 9, 2006 on the Amendments to the Criminal Execution Code of the Russian Federation

The amendments are aimed at regulation of public relations in the sphere of execution of punishments other than detention. Individual provisions of the Criminal Execution Code of the Russian Federation are being brought in compliance with the Code of Criminal Procedures of the Russian Federation. In particular, execution of individual types of punishments is envisaged not only at the place of residence of the convict, but also at the place of his work.

The amendments also envisage the right of women serving the term in the form of obligatory works and detention to apply to court requesting a respite.

Decision of the Government of the Russian Federation No. 4 of January 9, 2006 on the Functions of Working out of Methodology Recommendations on the Calculation of Tariff Rates for Transportation and Storage of Arrested Transport Vehicles to Be Vested in the Federal Service for Tariff Rates

The Methodology Recommendations on the calculation of tariff rates for transportation and storage of arrested transport vehicles must be endorsed by the Federal Service for Tariff Rates of Russia within 3 months.

Decision of the Government of the Russian Federation No. 858 of December 31, 2005 on Submission of Declarations of the Volumes of Production, Circulation and Use of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products

Declaring applies to the volumes of production and circulation of ethyl alcohol, alcoholic products, edible alcohol-containing products, non-edible alcohol-containing products with the content of ethyl alcohol greater than 40% of the volume of the finished product, as well as the volumes of use of ethyl alcohol for production of alcoholic and alcohol-containing products.

The declarations shall be submitted by organisations possessing licenses for production, storage and supplies of produced ethyl alcohol (including the denatured one), alcoholic and alcohol-containing edible and non-edible products. Besides, declarations shall be submitted by organisations buying ethyl alcohol, alcoholic and alcohol-containing products for use as a raw or auxiliary material in production of alcoholic, alcohol-containing and other products or for technical or other purposes.

The declarations shall be submitted to the territorial tax bodies on the quarterly basis (for the reported quarter) no later than the 10th of the month following the expired reporting period, and for the IV quarter - no later than the 20th of the month following the expired reporting period. Copies of declarations shall also be submitted to the Ministry of Agriculture of Russia.

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

Decision of the Government of the Russian Federation No. 857 of December 31, 2005 on the Endorsement of the Regulation on Submission of Notifications by Organisations Confirming the Purchase (Including the One for Own Needs), Supplies of Ethyl Alcohol (Including the Denatured One) and Non-Packed Alcohol-Containing Products with the Content of Ethyl Alcohol Greater Than 60% of the Volume of Finished Product and the Forms of Notifications

Endorses the forms of notifications confirming the purchase (including the one for own needs) and supplies of ethyl alcohol (including the denatured one) and non-packed alcohol-containing products with the content of ethyl alcohol greater than 60% of the volume of finished product. The notifications shall be submitted to the tax body at the place of location before the purchase or supply for each type of purchased (supplied) products separately (indicating the volume). Organisation possessing separate divisions indicated in the license for production and circulation of ethyl alcohol, alcoholic and alcohol-containing products shall submit the notification to the department of the Federal Tax Service in the subject of the Russian Federation at the place of location of the separate division.

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

Decision of the Government of the Russian Federation No. 854 of December 30, 2005 on the Procedure of Granting Financial Aid in 2006 to the Budgets of the Subjects of the Russian Federation in the Form of Subsidies to Pay out the Remuneration for the Form-Master Functions to Pedagogical Workers of State Schools of General Education of the Subjects of the Russian Federation and Municipal Schools of General Education

The subsidies shall be granted to the budgets of the subjects of the Russian Federation having adopted the laws or other normative legal acts introducing expenditure obligations to pay out the remuneration. The volume of the subsidy is determined within the amounts allocated in the federal budget for the year 2006 proceeding from Rbl 1,000 for a form of 25 persons for urban areas and 14 persons in rural areas.

In the I quarter of 2006, the subsidies shall be granted to the budgets of the subjects of the Russian Federation in the amount of 50% of the annul volume of resources envisaged in the federal budget. From the II quarter of 2006, the subsidies shall be granted by way of a partial compensation of cash expenses of the budgets of the subjects of the Russian Federation to pay out the remuneration.

Decision of the Government of the Russian Federation No. 852 of December 30, 2005 on the Procedure of Financing in 2006 of Expenses Pertaining to Payment for the Medical Aid Services of State and Municipal Public Health Institutions Rendered to Women during Pregnancy and/or Delivery

In 2006, the Social Insurance Fund shall implement the financing of the mentioned expenses in the amount of Rbl 10.5 billion. The transfer of the monetary resources shall be arranged on the monthly basis no later than the 25th in the amount of 1/12 of the amount of resources envisaged in the budget of the Fund of Obligatory Medical Insurance for the year 2006 to pay for the medical aid services of state and municipal public health institutions rendered to women during pregnancy and/or delivery. The Social Insurance Fund shall distribute resources among its regional divisions on the basis of the requests submitted on the monthly basis. The regional divisions of the Social Insurance Fund shall pay for the services proceeding from Rbl 2,000 to institutions rendering medical aid to women during pregnancy per woman enjoying such services and Rbl 5,000 to institutions rendering medical aid to women during delivery per woman enjoying such services. The payment for the services shall be arranged using birth certifica te tokens.

The Decision provides the form of the typical contract between the regional division of the Social Insurance Fund and the state (municipal) public health institution to pay for the medical aid services rendered to women during pregnancy and/or delivery.

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

Decision of the Government of the Russian Federation No. 851 of December 30, 2005 on the Procedure of Financial Support of Expenses and Registration of Resources for the Fulfilment in 2006 by Public Health Institutions of Municipal Formations Rendering Initial Medical and Sanitary Aid (in Their Absence, by Appropriate Public Health Institutions of the Subject of the Russian Federation) of the State Order to Render Additional Medical Aid

Specifies the procedure of financial support of expenses made at the expense of resources of the Fund of Obligatory Medical Insurance for the fulfilment by public health institutions rendering initial medical and sanitary aid of the state order to render additional medical aid in the framework of the program of state guarantees of free medical aid to the citizens of the Russian Federation in 2006 rendered by district physicians, paediatricians, general practitioners (family doctors), medical nurses. The subventions are granted by the Fund of Obligatory Medical Insurance to its territorial funds in the amount determined from the number of medical workers in the appropriate subject of the Russian Federation included in the Federal Register of Medical Workers proceeding from Rbl 10,000 per month per doctor and Rbl 5,000 per month per medical nurse taking into account the coefficients and percent mark-ups to the earnings, deductions for the uniform social tax, insurance contributions for obligatory pension insura nce and obligatory social insurance against industrial accidents and occupational diseases.

The Decision requires a monthly reporting of the use of the subvention in the previous month. Provides a typical form of the contract to fulfil the state order for additional medical aid fulfilled by the public health institutions rendering initial medical and sanitary aid.

Decision of the Government of the Russian Federation No. 840 of December 29, 2005 on the Form of the Development Plan of the Land Plot

The development plan of the land plot must show the boundaries of the land plot, boundaries of public easements, minimum spaces from the boundaries of the land plot prohibiting construction of buildings, structures, information on the city development regulation, information on the permitted use of the land plot, requirements to the destination, parameters and location of objects of capital construction on the mentioned land plot, information on objects of capital construction located within the boundaries of the land plot and other information in accordance with Article 44 of the City Planning Code.

The development plan of the land plot may include information on the possibility or impossibility of its separation into several land plots.

Preparation of development plans of the land plots applies to built-up land plots or those intended for construction, reconstruction of objects of capital construction.

Order of the Federal Service for Financial Markets No. 05-60/pz-n of November 1, 2005 on the Endorsement of the Regulation on the Activities of Specialised Depositaries of Mortgage Coverage and the Rules of Keeping of the Register of Mortgage Coverage

Specifies the requirements to the registration and storage of property forming the mortgage coverage by the specialised depositary, requirements to control of the use of the mentioned property, as well as other activities of the specialised depositary of mortgage coverage. Defines the requirements to the documents that the specialised depositary must adopt and preserve, rules of registration and storage of the property, including the mortgage deeds and state securities forming the mortgage coverage, requirements that the mentioned depositary must control and its pertinent actions, as well as the procedure of replacement of the depositary.

Defines the list of ledgers to be kept by the specialised depositary. Specifies the requirements to the keeping of such ledgers, requirements to issuer (mortgage coverage manager) questionnaire submitted to the depositary to conclude the contract for the keeping of the register of mortgage coverage, information to be contained in such register, as well as the requirements to the procedure of inclusion of the property in the mortgage coverage and its exclusion, requirements to the procedure of amending of information contained in the register on the property forming the mortgage coverage, procedure of providing information from the register, procedure of handing over of the register to another depositary.

Registered in the Ministry of Justice of the Russian Federation on December 29, 2005. Reg. No. 7329.

Regulation of the Ministry of Finance of the Russian Federation and the Central Bank of Russia Nos. 159n and 280-P of December 26, 2005 on the Amendment to the Regulation of the Ministry of Finance of the Russian Federation and the Central Bank of the Russian Federation No. 127n/276-P of September 30, 2005 on the Procedure of Termination of Operations on the Accounts of the Federal Budget of 2005 Opened in the Divisions of the Payment Network of the Bank of Russia and Credit Organisations (Branches)

Provides a new wording for Section III of the Regulation defining the procedure of termination of operations on the accounts of resources of the federal budget in foreign currencies. The amendments are aimed at providing uninterrupted fulfilment of schedules of payments to serve and redeem the state debt.

Registered in the Ministry of Justice of the Russian Federation on December 28, 2005. Reg. No. 7323.

Direction of the Central Bank of Russia No. 1639-U of December 6, 2005 on Amendments to the Regulation of the Bank of Russia No. 225-P of May 6, 2003 on the Guide of Bank Identification Codes of Participants of Payments in the Payment Network of the Central Bank of the Russian Federation (Bank of Russia)

Entry in the BIK Guide of Russia of information used for preliminary notification of participants of payments of the anticipated termination of payment operations and anticipated change of BIK and account number particulars shall be arranged at the initiative of the credit organisation (branch).

Exclusion of information on the branch of the credit organisation may occur not only because of the closing of the branch, but also because of the closing of the correspondent subaccount of the branch in the division of the payment network of the Bank of Russia.

For preliminary notification of participants of payments of the intention to change the BIK and account number details because of the transfer to another division of the payment network of the Bank of Russia, the credit organisation (branch) shall send to the territorial institution of the Bank of Russia a written note drawn up in a free form requesting to enter appropriate information in the BIK Guide of Russia.

The free form of the note is also envisaged for the preliminary notification of participants of payments of the anticipated reorganisation of the credit organisation.

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 28, 2005. Reg. No. 7322.

Decision of the Government of the Russian Federation No. 862 of December 31, 2005 on the Amendments to the Decision of the Government of the Russian Federation No. 880 of July 31, 1998

From January 1, 2006, increases the frequency of state technical inspections. All cars owned by citizens will be subject to the formula 3+2+2, i.e. the technical inspection token for new cars will be handed out for three years. In the following four years, technical inspection will be carried out two times, and the cars older then 7 years will be checked every year as before. The same frequency of technical inspections (every six months) is preserved for busses and passenger taxis.

The amendments, first and foremost, pertain to those undergoing technical inspection in 2006. The earlier issued tokens will preserve their force until expiry. The frequency does not depend on whether the automobile is home-made or imported.

The amendment will also envisage creation and keeping of the federal database of the results of state technical inspections.

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

Decision of the Government of the Russian Federation No. 837 of December 29, 2005 on the Amendments to the Decision of the Government of the Russian Federation No. 87 of February 18, 2005

Adjusts the list of the names of communication services entered in the licenses for activities in the sphere of communication services. Changes the lists of license terms pertaining to access to telematic communication services and services of regional, intercity and international telephone communication, as well as the services of data transfer.

Introduces an additional license requirement for data transfer in communication services, as well as the data transfer for the purpose of voice information transfer: the license holder must provide for multiple communication services under contracts concluded with the authorised body of executive power.

License terms specified in the earlier issued licenses must be fulfilled taking into account the amendments.

Decision of the Government of the Russian Federation No. 803 of December 23, 2005 on the Tied Federal Program of Development of Education for the Years 2006-2010

In the framework of the tied federal program of development of education envisages creation of new mechanisms of regulation in the sphere of education, renewal of the structure and content of education, development of fundamental and practical approaches of educational programs, creation of the system of uninterrupted education.

Envisages three stages of its implementation. At the first stage (2006-2007), it is planned to work out the models of development of education in individual directions, their approbation, as well as the beginning of large-scale reforms and experiments. At the second stage (2008-2009), the priority is attached to the purchase of equipment, modernisation of material infrastructure of education and other resource-consuming works, methodology, personnel and information support of the program. The third stage (2010) envisages introduction and dissemination of the results obtained at the previous stages.

The volume of financing of the mentioned measures will make Rbl 61,952.35 million, Rbl 4,115 million is expected to be provided from extra-budgetary sources.

The following results of implementation of the program are expected: new standards of general education will be worked out and implemented in 60% of subjects of general education, the share of students admitted to institutions of the secondary and higher professional education on the basis of the uniform state examination will increase form 40% to 90%; the share of students getting education on the basis of information technologies will increase 1.5 times; the share of foreign students in the system of the secondary and higher professional education will increase. Russia's rating in international surveys of the quality of education is expected to grow to the average level (20th position) of the countries forming the Organisation of Economic Cooperation and Development (now, Russia's position is number 30).

The functions of the state coordinator of the program are vested in the Ministry of Education and Science.

Order of the Government of the Russian Federation No. 2343-r of December 29, 2005

Provides a list of vital medicines endorsed for the purpose of state regulation of prices for medicines. The state regulation of prices for medicines is implemented through the state registration of the limiting sale prices of Russian and foreign producer organisations and fixing the limiting wholesale and limiting retail trade mark-ups to the prices for these medicines.

Order of the Ministry of Transport of the Russian Federation No. 142 of November 28, 2005 on the Endorsement of the Federal Aviation Rules "Aviation Safety Requirements to Airports"

The aviation rules "Aviation Safety Requirements to Airports" shall apply to airports and air fields and are obligatory for execution by administrations of airports, air companies, operators, as well as other legal entities and natural persons working on the territory of the airport.

Aviation safety is provided by a complex of measures envisaging creation and functioning of the aviation safety services, guarding airports, air vessels and objects of civil aviation, inspection of crew members, service personnel, passengers, personal belongings, luggage, mail, cargo and on-board reserves, prevention of high-jacking attempts. The functions of aviation safety are implemented by: aviation safety services of the airports, divisions of agency guards of the Ministry of Transport of Russia, bodies of internal affairs, aviation safety services of operators, as well as the specially authorised bodies.

The rules shall regulate the procedure of organisation of trespassing and internal regime in the airport, procedure of guarding of air vessels and airport objects. Describes the procedure of pre-flight and after-flight inspection of passengers, luggage, crew members, on-board reserves, cargo, mail on the territory of the airport. Specifies the procedure of pre-flight inspection of the air vessels.

Regulates separately security issues in the airports of the Moscow node, international airports, and airports of federal significance.

Defines the procedure of resolving of emergency situations pertaining to illegal interference in the activities of civil aviation.

Registered in the Ministry of Justice of the Russian Federation on December 28, 2005. Reg. No. 7321.

Letter of the Federal Tax Service No. MM-6-10/1059@ of December 16, 2005

Provides a table of codes of classification of incomes of the budgets of the Russian Federation administered by the Federal Tax Service of Russia. The codes apply when preparing notifications and payment documents to pay the taxes. The classification is entered into force from January 1, 2006.

Federal Law No. 17-FZ of January 10, 2006 on the Ratification of the Agreement between the Government of the Russian Federation and the International Telecommunications Union on Institution of the Regional Representation of the International Telecommunications Union in the Russian Federation

Ratifies the Agreement signed in Geneva on December 15, 2003 envisaging institution in the Russian Federation of the regional representation of the International Telecommunications Union - international inter-governmental organisation being a specialised UN institution uniting 189 countries at present. The regional representation of the International Telecommunications Union is instituted to render a real aid to the Russian Federation and other CIS member-states in the sphere of development of telecommunication, as well as to render assistance in development of telecommunication networks and services.

Decision of the Government of the Russian Federation No. 866 of December 31, 2005 on the Labelling of Alcoholic Products with Excise Duty Stamps

Introduces the rules of labelling of alcoholic products with new excise duty stamps, as well as the rules of entering information on the labelled alcoholic products in the excise duty stamps.

Importer organisations of alcoholic products shall purchase excise duty stamps in the customs bodies at the place of their state registration on condition that they pay for them in advance and the customs body accepts reports from organisations on the use of the earlier issued excise duty stamps.

The Ministry of Economic Development of Russia is ordered to endorse within one month the rules of purchase of excise duty stamps and control of their use, define the format of entered information permitting to read it with technical means.

The labelling and entry of information in excise duty stamps on the labelled alcoholic products shall be arranged by the importer before importing the commodity to the Russian Federation. The importer must submit a request in the electronic form to the customs bodies to fix information on the labelled alcoholic products in the joint information system and enter information in excise duty stamps only after getting a confirmation from the customs bodies. 11 types of excise duty stamps are envisaged depending on the strength and type of alcoholic products.

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

Decision of the Government of the Russian Federation No. 864 of December 31, 2005 on the Certificate to the Way-Bill for Ethyl Alcohol, Alcoholic and Alcohol-Containing Products

Endorses the form of the certificate to the way-bill for ethyl alcohol, alcoholic and alcohol-containing products and its filling procedure.

The certificate is filled out in accordance with information of the way-bill in each of subsequent whole-sale transaction for ethyl alcohol, alcoholic and alcohol-containing products by the most recent owner (consignor) for each consignment of dispatched commodity.

Decision of the Government of the Russian Federation No. 863 of December 31, 2005 on the Amendment to the Decision of the Government of the Russian Federation No. 785 of December 21, 2005

When buying special federal stamps, the organisation producing alcoholic products on the territory of the Russian Federation must present documents mentioned in Article 12 of the Federal Law No. 171-FZ of November 22, 1995 on the state regulation of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products. The producer in this case must confirm the legality of use of the trade-mark on the alcoholic products protected in the Russian Federation.

Decision of the Government of the Russian Federation No. 833 of December 29, 2005 on the Tied Federal Program "Russian Language (2006-2010)"

The goal of the program is creation of conditions for a full implementation of the functions of the Russian language as a state language of the Russian Federation and the language of international communication to strengthen the national status, national security and prestige of the country, develop integration processes in the CIS member-states, full participation of the Russian Federation in the world political, economic, cultural and educational environment.

The program is scheduled for the years 2006-2010 and will be implemented in three stages: I stage (2006-2007) - working out and creation of the methodology basis to implement the program (set of enlightenment, scientific and educational measures); II stage (2008-2009) - application in practice of conceptual fundamentals and new technologies in the process of implementation of the program; III stage (2010) - termination of implementation of the program and analysis of its results.

Expected results of the program include: increase of the share of regional mass media observing the norms of the Russian literary language; increase of the number of persons getting education in the Russian language in CIS member-states and Baltic countries; access to the Russian language and culture for the population of foreign states, as well as other results.

Necessary volume of financing makes Rbl 1,580.5 million (resources of the federal budget, budgets of the subjects of the Russian Federation and extra-budgetary sources).

The state orderers of the program are the Federal Agency of Education and the Federal Agency for Science and Innovations, and the state coordinator - the Ministry of Education and Science of Russia.

Decision of the Government of the Russian Federation No. 832 of December 29, 2005 on the Tied Federal Program "Social Support of Invalids for the Years 2006-2010"

The program shall include: creation of a system of rehabilitation and expert organisations providing for rehabilitation of invalids and their integration in the society; development of the rehabilitation industry; outfitting rehabilitation organisations with equipment; providing a free access for the invalids to objects of social infrastructure.

The program will be implemented in three stages. The first stage (2006) will include a scientific investigation of the main directions of the program, implementation of a number of measures. The second stage (2007-2008) will include pilot and experimental projects, as well as assessment of the course of execution, efficiency and results. The third stage (2009-2010) will include an analysis, summing up and dissemination of the worked out innovation technologies of rehabilitation of invalids, working out of the following stages of improvement of the system of social protection of invalids.

The volume of financing of the mentioned measures makes Rbl 3,842.9 million.

Results of the program implementation expected by 2010 include an increase to 6.5% of the annual figure characterising the correlation of invalids of combat actions after rehabilitation and the number of persons having undergone re-certification. In 2005, this figure amounted to 5.9%. The program is expected to return to professional, public and household activities more than 20,000 invalids. Economic effect of subprogram implementation for the state will amount to Rbl 67-91 million annually.

The functions of the state coordinator of the program are vested in the Ministry of Public Health and Social Development of Russia.

Federal Law No. 18-FZ of January 10, 2006 on the Amendments to Some of the Legislative Acts of the Russian Federation

Amendments to the Law of the Russian Federation No. 3297-1 of July 14, 1992 on the closed administrative territorial formations introduce a prohibition on the creation and activities on the territory of the closed administrative formation of organisations founded by foreign citizens, stateless persons and foreign organisations, foreign non-commercial non-governmental organisations, divisions of foreign non-commercial non-governmental organisations, as well as activities of international organisations (associations).

Creation and activities of organisations with foreign investments on the territory of closed administrative territorial formations is permitted according to the procedure envisaged by the Government of the Russian Federation except for the cases envisaged in the federal laws.

Amendments to the Federal Law No. 82-FZ of May 19, 1995 on public associations change the requirements to the founders, members and participants of public associations. The requirements to the founders out of foreign citizens and stateless persons include an obligatory prerequisite of legality of stay on the territory of the Russian Federation.

Besides, a number of conditions is included excluding participation in public associations. For example, the signs of extremist activities in the actions of the person, confirmed by a court ruling having entered into legal force.

The list of the reasons of refusal of state registration of the public association includes in addition the failure to comply with the requirements to the founders on the part of the person having become a founder.

The amendments to the Federal Law No. 7-FZ of January 12, 1996 on non-commercial organisations introduce the notion of a "foreign non-commercial non-governmental organisation", specify the procedure of its creation and registration.

The amendments refine the provisions of the Civil Code on the liquidation of legal entities. Specify that a non-commercial organisation may be liquidated at the decision of the court in repeated cases of activities contradicting its registered goals. Earlier, such procedure applied to public and religious organisations, as well as charitable and other funds.

Interim provisions of the Law envisage that re-registration of non-commercial organisations after its entry into force is not necessary, specify the duty of branches and representations of foreign non-commercial non-governmental organisations to submit a notification of the creation on the territory of the Russian Federation of the branch or representation. Otherwise, their activities must be terminated six months after the entry into force of the Law. Structural divisions - branches of foreign non-commercial non-governmental organisations - must bring their charters in compliance with the new wording of the Federal Law on non-commercial organisations.

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

Federal Law No. 16-FZ of January 10, 2006 on the Special Economic Zone in the Kaliningrad Province and on Amendments to Some of the Legislative Acts of the Russian Federation

The Federal Law shall regulate relations pertaining to the creation of the special economic zone in the Kaliningrad Province, its functioning, changing and termination of special legal regime of this zone taking into account the geopolitical position of the Kaliningrad Province to speed up its socio-economic development.

The amendments to the Federal Law solves the issues of recognition of legal entities as residents of the special economic zone, application of the appropriate special customs regime, taxation and currency control in the special economic zone, as well as the particulars of entry in the Kaliningrad Province, exit from the Kaliningrad Province and stay on its territory.

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

Decision of the Government of the Russian Federation No. 9 of January 13, 2006 on the Amendment to the Rules of Calculation and Collection of Payment for the Transfer of the Forestry Lands into Non-Forestry Ones for Use for the Purposes Other Than Forestry, Use of the Forestry Fund and for the Transfer of the Forestry Lands into the Lands of Other Categories

To create the specially protected natural territories and organise historical and cultural sanctuaries of federal significance, the payment for the transfer of the forestry lands into the lands of the specially protected territories and objects is fixed in the amount of zero.

Decision of the Government of the Russian Federation No. 8 of January 12, 2006 on the Endorsement of the Rules of Carrying out of Tenders (Auction, Contest) for the License for Communication Services

Defines the procedure of organisation and carrying out of tenders in the form of auction or contest in cases when the issue of the license for the services on the territory with restricted resources of a public-use communication network or on the territory where the number of communication operators is restricted by opportunities of use of available radio frequency range is arranged as a result of tenders. The organiser of tenders is the Federal Service of Enforcement in the Sphere of Communication. The tenders are of open type. The Decision specifies the procedure of submission, acceptance and registration of requests, carrying out of tenders and drawing up of the results.

The rules envisage a transfer of an advance payment in the amount not greater than 25% of the initial cost of the subject of auction to the organiser of tenders. The Decision defines the procedure of return and keeping of the advance payment during the tenders.

The rules do not apply to relations pertaining to the licenses for communication services for the purpose of TV and radio broadcasting.

Decision of the Government of the Russian Federation No. 7 of January 11, 2006 on the Tied Federal Program "Development of Physical Culture and Sports in the Russian Federation for the Years 2006-2015"

The goal of the program is creation of conditions for strengthening the health of population through development of sports infrastructure, popularisation of mass and professional sports and involving various layers of the society in regular physical exercises and sports. The tasks set forth in the program will be achieved in the directions of "Mass Sports" and the "Sports of Higher Achievements".

In the framework of the "Mass Sports" direction, the figure of systematic physical exercises of the population is expected to increase from 11.6% in 2004 to 30% in 2015 through construction of 1,467 multi-purpose halls in educational institutions, 733 halls with water pools and 733 stadiums, as well as 1,000 sports centres for all categories of population. The "Sports for Higher Achievements" is intended for citizens visiting specialised sports institutions.

The program is scheduled for 10 years and will be implemented in three stages. The total volume of financing of the program makes Rbl 106,655 million, including Rbl 53,613 million from the federal budget, Rbl 47,962 million from the budgets of the subjects of the Russian Federation and Rbl 5,080 million from extra-budgetary sources. Rbl 105,192 million is expected to be allocated for capital investments and Rbl 241 million for scientific research.

Order of the Government of the Russian Federation No. 17-r of January 13, 2006

Endorses the list of the types of the main technological equipment for production of ethyl alcohol, alcoholic and alcohol-containing products. The mentioned equipment in compliance with the Federal Law No. 171-FZ of November 22, 1995 on the state regulation of production and circulation of ethyl alcohol and alcoholic products must be outfitted from July 1, 2006 with automatic means of measuring and registration of concentration and volume of anhydrous alcohol in the finished product, the volume of finished product.

Order of the Ministry of Finance of the Russian Federation No. 5n of January 13, 2006 on the Endorsement of Specimens, List of Requisites and Security Elements of the Special Federal Stamps

Endorses 10 specimens of the special federal stamps depending on the strength, volume and type of alcoholic products.

Provides a specimen of information medium of the special federal stamp confirming the entry of information on the labelled alcoholic products in the joint state automatic information system.

The new stamps must have unique combinations of three digits of the category and nine digits of the number. The level of protection of the stamps against forgery must be at least "B", with at least three levels of authenticity of the stamps. The first level implies a visual determination of the authenticity of stamps by the consumer, the second - determination of the authenticity by the control body by the presence of security elements, and the third implies an expert determination of the authenticity of the stamps using all security elements.

Registered in the Ministry of Justice of the Russian Federation on January 16, 2006. Reg. No. 7345.

Order of the Ministry of Finance of the Russian Federation No. 4n of January 13, 2006 on the Endorsement of the Procedure of Sending of Confirmation of the Entry of Information on Alcoholic Products in the Joint State Automatic Information System of Registration of the Volume of Production and Circulation of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products and of the Notification of the Refusal to Enter the Mentioned Information

Confirmation of the entry of information submitted by the producer of alcohol in the joint information system shall be done by the territorial tax body no later than within 3 working days from the date of acceptance of the request to enter it in the joint state automatic information system of registration of the mentioned products.

Refusal to enter the information may occur if incomplete or incorrect information is revealed in the request.

Registered in the Ministry of Justice of the Russian Federation on January 16, 2006. Reg. No. 7344.

Order of the Ministry of Finance of the Russian Federation No. 3n of January 13, 2006 on the Endorsement of the List of Information on the Labelled Alcoholic Products Entered in the Special Federal Stamps That Can Be Read by the Technical Means of the Joint State Automatic Information System of Registration of the Volume of Production and Circulation of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products and the Format of Entry of the Mentioned Information

Information on the labelled alcoholic products is entered in the special federal stamps in the Russian language in the form of a two-dimensional bar code. The stamp contains the name, type of the alcoholic product, ethyl alcohol content, volume of the consumer container, name and place of location of the producer, as well as the number of the request to enter information on the labelled alcoholic products in the stamps and the stamp number in the given request. The Order provides the list of information entered in the form of a two-dimensional bar code.

Registered in the Ministry of Justice of the Russian Federation on January 16, 2006. Reg. No. 7343.

Letter of the Central Bank of Russia No. 168-T of December 30, 2005 on the Fixing of the Rouble Equivalents for the Figures Envisaged in the Direction of the Bank of Russia No. 1346-U of December 1, 2003

In the I quarter of 2006, the rouble equivalent of the registered capital for created banks as of the day of submission of the documents must be at least Rbl 170.8685 million (in the IV quarter of 2005, at least Rbl 171.9055 million). The same amount is envisaged for operating credit organisations requesting the general license and for non-bank credit organisations requesting the status of a bank.

For created non-bank credit organisations, the rouble equivalent of the registered capital is 10 times less than the mentioned figure.

Recommendations for Audit Organisations, Independent Auditors, Auditors on the Audit of the Annual Accounting Reports of Organisations for the Year 2005 (Conveyed in the Letter of the Department of Regulation of the State Financial Control, Audit Activities, Accounting Reports of the Ministry of Finance of the Russian Federation No. 07-05-06/2 of January 12, 2006)

The recommendations examine a number of issues that audit organisations, independent auditors and auditors must pay special attention to in the audit of annual accounting reports for the year 2005. Such issues are described in the sample federal rules (standards) of audit activities. The rules define the normative and legal basis of audit activities and specify general requirements to the drawing up of the results of the audit check and the content of the audit statement in particular. The recommendations pertain to such parameters of the check as: substantiation of the accounting policy of organisations; consistency of use of the forms of accounting reports; completeness of accounting reports; use of normative legal acts on accounting work; substantiation of deviations from accounting rules etc.

Separate recommendations are provided on the audit of accounting work of specialised depositaries and management companies to generate and invest resources of accumulated pensions and finance the payments from accumulated pensions.

Methodology Recommendations on Obtaining Audit Proof in a Particular Case (Inventory Taking) (Approved by the Council of Audit Activities of the Ministry of Finance of the Russian Federation, Protocol No. 41 of December 22, 2005)

The recommendations are intended for use by audit organisations and independent auditors in cases of obligatory and initiative audit of financial (accounting) reports. They contain explanations on the use of audit standards on the basis of a particular material, object of audit and describe practical application of basic principles, necessary procedures of audit of inventory taking of property and financial obligations.

Letter of the Federal Tax Service No. MM-6-02/2005@ of December 28, 2005 on the Actions of the Tax Bodies Pursuant to Changes in the Procedure of Payment of the Property Tax from Organisations in 2006

The tax body having received the tax payer notification stating that the payment of the property tax from organisations to the budget of the subject of the Russian Federation at the place of location of its separate division will not be made from January 1, 2006, must close appropriate cards "Budget Payments" to hand them over to the tax body at the place of location of the responsible separate division.

If the taxpayer submitted tax declarations for the year 2005 to the tax bodies at the place of location of the separate divisions where the tax will not be paid in 2006, the mentioned tax bodies must hand over these declarations to the tax body at the place of location of the responsible separate division of the organisation in the given subject of the Russian Federation.

Letter of the Federal Tax Service No. ShT-6-06/1084@ of December 23, 2005 on the Documents Confirming the Moving of Commodities from the Territory of the Republic of Belarus to the Territory of the Russian Federation in the Form of International Mail Dispatches Delivered in the Framework of International Mail Exchange

Submission by the taxpayer as transportation documents of postal documents used to deliver international mail dispatches in the framework of international mail exchange may not serve as grounds to refuse to put a stamp on the applications of import of commodities and payment of indirect taxes.

Decision of the Government of the Russian Federation No. 12 of January 17, 2006 on the Minimum and Maximum Amounts of the Unemployment Allowance for the Year 2006

In 2006, for citizens recognised unemployed as of January 1, 2005, the minimum amount of the unemployment allowance is fixed in the amount of Rbl 720, and the maximum amount of the unemployment allowance, in amount of Rbl 2,880. As compared to 2005, the values did not change.

The Decision applies to legal relations emerging after January 1, 2006.

Decision of the Government of the Russian Federation No. 11 of January 17, 2006 on the Endorsement of the Rate of the Import Customs Duty for Lenses for Sight Correction Glasses

The rate of the import customs duty for lenses for sight correction glasses (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 7015 10 000 0) is fixed in the amount equal to zero (earlier, 10% 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. 871 of December 31, 2005 on the Ambulance Vehicles and Reanimobiles Provided in 2006 to First Aid and Sanitary Aviation Institutions

Lists ambulance vehicles and reanimobiles purchased in 2006 for first aid and sanitary aviation institutions at the expense of resources of the federal budget. Also provides distribution of resources of the federal budget allocated in 2006 for centralised purchase of the mentioned vehicles among the subjects of the Russian Federation.

Order of the Federal Service for Financial Markets No. 05-73/pz-n of December 8, 2005 on the Endorsement of the Methodology Recommendations on the Drawing up and Filling of the Forms of Reports of a Non-State Pension Fund in Obligatory Pension Insurance

Defines the procedure of drawing up and filling of the forms of reports of generation of resources of accumulated pensions, investing of resources of accumulated pensions, generation and use of incomes from investing of resources of accumulated pensions for the reported period, expenses pertaining to investing of resources of accumulated pensions, as well as of the insured and the heirs of the insured.

Registered in the Ministry of Justice of the Russian Federation on January 17, 2006. Reg. No. 7373.

Order of the Federal Forestry Agency No. 324 of December 7, 2005 on the Rates of Forest Fees for the Use of the Parts of the Forestry Fund for Hunting

The rate of the forest fees for the use of the parts of the forestry fund for hunting is fixed in the amount of Rbl 0.03 per hectare per year.

Registered in the Ministry of Justice of the Russian Federation on January 16, 2006. Reg. No. 7371.

Direction of the Central Bank of Russia No. 1640-U of December 16, 2005 on the Amendments to the Direction of the Bank of Russia No. 1483-U of July 30, 2004 on the Prohibition to Attract in Deposits Monetary Resources of Natural Persons and Open Bank Accounts to Natural Persons for the Bank Recognised As Having Abstained from Participation in the System of Insurance of Deposits or Recognised As Not Complying with the Requirements of Participation in the System of Insurance of Deposits

The procedure introducing the mentioned prohibition is different depending on the reasons of its introduction. The prohibition may be introduced either by the territorial institution of the Bank of Russia or at the decision of the Committee of Bank Enforcement of the Bank of Russia adopted as a result of examination of the request of the territorial institution of the Bank of Russia or structural division of the central office of the Bank of Russia.

The Direction lifts the restriction of the time limit for sending such order (earlier, it was no later than 21 month after the day of entry into force of the Federal Law No. 177-FZ of December 23, 2003 on the insurance of 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 January 16, 2006. Reg. No. 7367.

Order of the Federal Service for Financial Markets No. 05-76/pz-n of December 8, 2005 on the Endorsement of the Regulation on the Form, Procedure and Time Limits of Disclosing of Information on the Composition of Stock-Holders (Participants) and Their Shares in the Capital, As Well As on Affiliated Persons of the Specialised Depositary Having Concluded the Contract with the Federal Body of Executive Power in Charge of the Accumulated Mortgage System of Housing Support for Servicemen and Management Companies Providing Trust Control for the Savings of the Housing Support for Servicemen

Specifies the requirements to the form, procedure and time limits of disclosing of information on the composition of stock-holders (participants) of the specialised depositary and management companies, their shares in the capital, affiliated persons. Provides the form for disclosing the mentioned information. Disclosing of information must occur within 30 days from the day of conclusion of the contract with the federal body of executive power in charge of the accumulated mortgage system of housing support for servicemen, and further on as of the beginning of the year within the first 10 working days of the calendar year.

Registered in the Ministry of Justice of the Russian Federation on January 16, 2006. Reg. No. 7365.

Order of the Federal Service for Financial Markets No. 05-63/pz-n of November 15, 2005 on the Endorsement of the Forms of Reports of Management Companies Providing Trust Control of Resources of Accumulated Pensions

Endorses the forms of the following reports: on transactions of sale of securities below the market value and transactions of purchase of securities above the market value; on investing of resources of accumulated pensions; incomes from investing of resources of accumulated pensions. Changes the time limits for submission of the quarterly reports, making 10 working days after the end of the quarter instead of the earlier 10 calendar days.

Earlier, management companies submitted reports to the Federal Service for Financial Markets of Russia in compliance with the Decision of the Federal Commission for Securities No. 04-8/ps of February 28, 2004.

Registered in the Ministry of Justice of the Russian Federation on January 16, 2006. Reg. No. 7363.

Order of the Ministry of Finance of the Russian Federation No. 147n of December 12, 2005 on the Amendments to the Accounting Regulation PBU 6/01 "Registration of Fixed Assets"

Changes the terms permitting to recognise the asset by the organisation as a fixed one in accounting work. One of such terms, in particular, is the use of the object by the organisation for leasing at cost for temporary use. Such fixed assets are registered in accounting work and accounting reports as profitable investments in material values.

Defines the particulars of recognising an object as a fixed asset in accounting work by a non-commercial organisation.

Objects recognised as fixed assets in accounting work, with the cost being within the limits specified in the accounting policy of the organisation, however, not greater than Rbl 20,000 per unit, may be registered in the accounting work and accounting reports as material and production reserves.

The list of actual expenses for the purchase, construction and production of fixed assets shall include amounts paid for the delivery of the object and bringing it to condition fit for use, customs fees and the state duty.

For objects of the housing fund registered as profitable investments in material values, amortisation is calculated according to the commonly accepted procedure.

The Order is entered into force beginning with accounting reports for the year 2006.

Registered in the Ministry of Justice of the Russian Federation on January 16, 2006. Reg. No. 7361.

Order of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being No. 797 of December 16, 2005 on the Procedure of Publication and Entry into Force of the Orders of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being and Decisions of the Chief State Physician of the Russian Federation Recognised by the Ministry of Justice of the Russian Federation As Not Needing the State Registration

Orders of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being and Decisions of the Chief State Sanitary Physician of the Russian Federation recognised by the Ministry of Justice of the Russian Federation as not needing the state registration must be published in the Bulletin of Normative and Methodology Documents of the State Sanitary and Epidemiological Enforcement or the newspaper Meditsinskaya Gazeta. The given sources are official. Besides, the mentioned normative acts shall be placed simultaneously on the official internet site of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being www.gsen.ru.

The given acts shall enter into force from the moment of their signing (endorsement) if the acts themselves do not specify another time limit or procedure of entry into force.

Registered in the Ministry of Justice of the Russian Federation on January 16, 2006. Reg. No. 7356.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 785 of December 14, 2005 on the Procedure of Sale of Medicines

Defines the requirements to the sale of medicines by apothecary institutions (organisations) regardless of the organisational and legal form, proprietary form and agency subordination.

Medicines in compliance with the list of medicines sold without doctor's prescription endorsed by the Order of the Ministry of Public Health and Social Development of Russia No. 578 of September 13, 2005 must be sold by all apothecary institutions (organisations). Apothecary intuitions (organisations) must have the minimum assortment of medicines necessary for rendering medical aid endorsed by the Order of the Ministry of Public Health and Social Development of Russia No. 312 of April 29, 2005.

Lists the medicines where prescriptions are valid within on month (earlier, the following time limits for prescriptions were used: 5, 10 days, 2 months and 1 year).

Envisages the marks "statim" (immediately) and "cito" (urgent) defining the time of service for the prescription.

Changes the time limits of storage of prescriptions: for narcotic drugs and psychotropic substances - 5 to 10 years, for medicines where the item quantity is registered - three years. Upon expiry of this time limits, the prescriptions must be destroyed in the presence of a commission, with acts drawn up according to provided forms.

Earlier, the procedure of sale of medicines in apothecary intuitions/organisations was regulated by the Order of the Ministry of Public Health and Social Development of Russia No. 328 of August 23, 1999.

Registered in the Ministry of Justice of the Russian Federation on January 16, 2006. Reg. No. 7353.

Order of the Federal Tax Service No. SAE-3-19/622@ of November 29, 2005 on the Endorsement of the Forms of Contracts for the Investment Tax Credit

Provides the forms of contracts for the investment tax credit for the profit tax, as well as for the regional and local taxes. The contracts envisage the procedure of reducing of tax payments, amount of the credit (indicating the tax for which the organisation gets the investment tax credit), the period of the contract, accrued interest, procedure of redemption of the credit and accrued interest, documents on the property serving as a security or the guarantee, responsibility of the parties. According to the contract, it is not permitted within the period of its validity to sell or hand over in possession or for use to other parties equipment or another property that was purchased as a prerequisite for the granted investment tax credit, or the terms of such sale (transfer) are defined.

Registered in the Ministry of Justice of the Russian Federation on January 16, 2006. Reg. No. 7346.

Order of the Ministry of Finance of the Russian Federation No. 155n of December 23, 2005 on the Endorsement of the Forms of Registers of Invoices, Procedure of Submission of the Registers of Invoices and Entry of Notes by the Tax Bodies in the Registers of Invoices Submitted by the Payers of Excise Duty Taxes

The registers of invoices shall be submitted by the payers of excise duty taxes (buyers of oil products and/or denatured ethyl alcohol) to the tax bodies at the place of registration. The registers are used to put the marks of the tax bodies after accepting the application drawn up in a free form and registers of invoices put forward by the seller of oil products or seller of denatured ethyl alcohol.

Earlier, the tax bodies put their marks on the registers of invoices submitted by taxpayers committing transactions with oil products on the basis of the Order of the Ministry of Taxation of Russia No. BG-3-03/38 of January 31, 2003.

The new forms of registers of invoices shall apply from the day of entry into force of the Federal Law No. 107-FZ of July 21, 2005.

Registered in the Ministry of Justice of the Russian Federation on December 30, 2005. Reg. No. 7341.

Letter of the Ministry of Finance of the Russian Federation No. 03-05-02-03/55 of December 30, 2005 on the Form of the Tax Declaration for the Uniform Social Tax for Independent Entrepreneurs, Members (Heads) of Peasant (Farmers') Enterprises, Lawyers and Its Filling Procedure

Taxpayers other than those making payments in favour of natural persons shall submit tax declarations for the uniform social tax for the tax period of 2005 according to the form endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-05/649 of November 13, 2002 on the endorsement of the forms of tax declarations for the uniform social tax for independent entrepreneurs, heads of peasant (farmers') enterprises, lawyers for the expected incomes subject to the uniform social tax for independent entrepreneurs, heads of peasant (farmers') enterprises and their filling instructions.

Decision of the Presidium of the Higher Arbitration Court of the Russian Federation No. 10053/05 of December 13, 2005

The Presidium of the Higher Arbitration Court of the Russian Federation recognised that the taxpayer wishing to get VAT reimbursement in export transactions besides submission of all necessary documents envisaged in Article 165 of the Tax Code of the Russian Federation must also guarantee that his suppliers have paid this tax to the budget.

The motive for such decision appeared to be an appeal of the tax body requesting to revoke available judicial acts satisfying taxpayer claims to recognise illegal the refusal to reimburse the value added tax.

Submission of the full packet of documents does not imply an automatic application of the zero tax rate and VAT reimbursement. This is only a prerequisite confirming the fact of export and VAT payment. When solving the issue of reimbursement of the tax, it is necessary to take into account the results of the counterchecks of suppliers to reveal the fact of VAT payment to the budget in the monetary form. If the tax body proves that suppliers did not fulfil operations and did not pay taxes to the budget, the system of supplies and mutual payments involves legal entities registered on faked or lost documents or non-existent addresses, or the scheme of interaction of the producer, supplier and exporter shows unfairness of participants, the court may not confine itself to the formal check of compliance of the documents presented by the exporting taxpayer with the requirements of the Tax Code of the Russian Federation.

Decision of the Government of the Russian Federation No. 16 of January 18, 2006 on the Interim Rate of the Import Customs Duty for Coaxial Cables and Other Coaxial Electric Conductors

Introduces for 9 months a new rate of the import customs duty for coaxial cables and other coaxial electric conductors (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 8544 20 000 0) in the amount equal to 5% of the customs cost, however, not less than EUR 0.2 per kg (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. 15 of January 18, 2006 on the Endorsement of the Rate of the Export Customs Duty for Raw Oil and Raw Oil Products from Bituminous Materials Exported from the Territory of the Russian Federation Outside the Member-States of the Customs Union Agreements

The rate of the export customs duty for raw oil and raw oil products from bituminous materials (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 2709 00) is reduced form USD 179.6 to USD 160.8 per ton.

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

Decision of the Government of the Russian Federation No. 13 of January 17, 2006 on the Amendment to the Typical Regulation on the Institution of Higher Professional Education (Higher Educational Institution) of the Russian Federation

The item of the typical regulation on the institution of higher professional education (higher educational institution) of the Russian Federation pertaining to the authority of the founder shall include a clause permitting to introduce by an act of the Government a special procedure of implementation of this authority in individual state higher educational institutions of federal subordination. The general procedure is specified in the typical regulation: the authority of the founder of the state higher educational institution of federal subordination is vested in the federal body of executive power.

Decision of the Government of the Russian Federation No. 872 of December 31, 2005 on the Certificate Attached to the Cargo Customs Declaration

In retail trade of imported alcoholic, alcohol-containing, tobacco products and beer, the owner of the commodity must present, if demanded by the buyer or control body, a certified copy of the certificate attached to the cargo custom declaration. In retail trade, each trade outlet selling this commodity must have a certified copy of such certificate.

The certificate is filled out according to the form endorsed by the Decision of the Government of the Russian Federation No. 872 of December 31, 2005. The certificate is filled out for each consignment of the commodity of the same name placed under the customs regime of release of commodities for internal consumption. The filled certificate is sent by the declaring party or the customs broker (representative) to the customs body clearing the commodity for its checking and certification to release the commodity.

Control over the availability of the certificate with the seller is vested in the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being.

Decision of the Government of the Russian Federation No. 869 of December 31, 2005 on the Financing in 2006 of Additional Medical Examinations of Employees Engaged in Works with Hazardous Industrial Factors

The Ministry of Public Health and Social Development of Russia is ordered to endorse in coordination with the Social Insurance Fund the rules of financing in 2006 of additional medical examinations of employees engaged in works involving hazardous industrial factors and provide explanations on their application. The Fund is permitted to allocate Rbl 1,900,000.0 thousand for the mentioned financing in compliance with Article 14 of the Federal Law on the budget of the Social Insurance Fund of the Russian Federation for the year 2006.

Decision of the Government of the Russian Federation No. 868 of December 31, 2005 on the Procedure of Granting of Subsidies in 2006 from the Budget of the Federal Fund of Obligatory Medical Insurance to the Territorial Funds of Obligatory Medical Insurance to Arrange Additional Preventive Medical Examinations of Citizens Working in the State or Municipal Institutions in the Sphere of Education, Public Health, Social Protection, Culture, Physical Culture and Sports and in Scientific Research Institutions

Additional preventive medical examinations at the expense of resources of the fund of co-financing of the budget of the Fund of Obligatory Medical Insurance in 2006 shall be arranged for citizens aged 35-55 years working in state and municipal institutions in the sphere of education, public health, social protection, culture, physical culture and sports and in scientific research institutions.

Endorses the rules of granting subsidies in 2006 to the territorial funds of obligatory medical insurance from the fund of co-financing of the budget of the Federal Fund of Obligatory Medical Insurance to arrange additional preventive medical examinations of the mentioned categories of citizens. According to the rules, the subsidies are granted to the territorial funds on the monthly basis before the 25th proceeding from the number of working citizens and the normative of expenses for additional preventive medical examination per working citizen.

The rules introduce prerequisites necessary for the territorial fund to get the subsidies. This is the use of the subsidies for the designated purpose, drawing up the request for the subsidy until the 20th of each month, monthly submission of reports of the use of the subsidy, availability of a separate account of the territorial fund in the division of the payment network of the Bank of Russia and, finally, availability of the contract of financing concluded between the territorial fund and the medical institutions providing additional preventive medical examinations of working citizens (typical form of the contract is endorsed by the Decision).

According to the rules, after getting the subsidy, the territorial fund shall send the received resources to the public health institutions providing additional preventive medical examinations. In this case, again a number of conditions must be fulfilled. Public health institutions must arrange a separate record keeping for the resources spent for additional preventive medical examinations of working citizens and submit reports of the specified form to the territorial funds.

The subsidies that were not spent in the reported period are taken into account by the territorial fund in subsequent financing and are regarded as an advance payment for addition preventive medical examinations in the next reporting period during the year 2006.

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

Decision of the Government of the Russian Federation No. 867 of December 31, 2005 on the Diagnostic Equipment Provided in 2006 To Municipal Out-Patient Institutions to Render Initial Medical and Sanitary Aid

Endorses the list of diagnostic equipment purchased in 2006 at the expense of resources of the federal budget for municipal out-patient institutions to provide initial medical and sanitary aid, as well as appropriate distribution of resources of the federal budget among the subjects of the Russian Federation.

The purchase of the diagnostic equipment (including its delivery to institutions, installation and putting in operation) shall be arranged on a centralised basis by the Federal Agency of Public Health and Social Development.

In the absence of municipal out-patient institutions in the subjects of the Russian Federation, the purchase is arranged for the out-patient institutions of the given subjects of the Russian Federation according to the list endorsed by the Ministry of Public Health and Social Development of Russia.

Order of the Federal Customs Service No. 1172 of December 15, 2005 on the Authority of the Customs Bodies to Carry out Customs Operations for Commodities of a Certain Type Moved by Natural Persons

Lists particular customs bodies authorised to carry out customs operations for commodities requiring transport vehicle certificates, chassis certificates and certificates of self-propelled vehicles and moved across the customs border of the Russian Federation by natural persons for personal use. Also specifies a number of exclusive cases when the authority to commit customs operations for the mentioned commodities is vested in the customs bodies other than those mentioned in the list - located in the transfer points of the state border of the Russian Federation, as well as in sea (river) ports, airports (air fields) open for international traffic. All other customs bodies may not commit customs operation for commodities moved across the customs border of the Russian Federation by natural persons for personal use.

The authority to carry out customs operations to register and prolong the period of validity of the entry certificate for the transport vehicle for natural persons arriving for temporary stay or living permanently in Moscow and the Moscow Province, St.Petersburg and the Leningrad Province is vested exclusively in the Butovo Customs Station of the Moscow Western Customs Office and St.Petersburg Automotive Transport Customs Post of the North-Western Excise Duty Customs Office respectively.

Pursuant to the entry into force of the new procedure, the Order of the State Customs Committee of Russia No. 682 of June 17, 2004 on the authority of the customs bodies to carry out customs operations for a certain type of commodities moved by natural persons is invalidated.

Registered in the Ministry of Justice of the Russian Federation on January 16, 2006. Reg. No. 7352.

Order of the Federal Fund of Obligatory Medical Insurance No. 133 of December 30, 2005 on the Endorsement of the Procedure of Granting Subventions to the Territorial Funds of Obligatory Medical Insurance to Finance the State Order for Additional Medical Aid Fulfilled by Public Health Institutions of Municipal Formations Rendering Initial Medical and Sanitary Aid (in Their Absence, Appropriate Public Health Institutions of the Subject of the Russian Federation) and Budget Requests to Transfer Resources to Pay for the Additional Medical Aid

Defines the procedure of financial support of expenses to fulfil the state order by public health institutions of municipal formations rendering initial medical and sanitary aid (in their absence, by appropriate public health institutions of the subject of the Russian Federation ) for additional medical aid provided by district therapists, paediatricians, general practitioners (family doctors) medical nurses.

The financing of expenses to pay for the additional medical aid is arranged by the Federal Fund of Obligatory Medical Insurance by granting resources to the budgets of the territorial funds for tied expenses to cover additional medical aid in the form of subventions on the basis of requests. Obtained subventions shall be allocated by the territorial funds to public health institutions for tied expenses to cover additional medical aid.

Registered in the Ministry of Justice of the Russian Federation on January 13, 2006. Reg. No. 7342.

Order of the Ministry of Finance of the Russian Federation No. 156n of December 23, 2005 on the Endorsement of the Procedure of Issue of Certificates of Registration of the Entity Carrying out Operations with Oil Products

Specifies the rules of issue, refusal to issue the certificate of registration of the entity carrying operations with oil products, as well as the rules of suspension, renewal, revocation of the certificate. The rules apply to organisations and independent entrepreneurs engaged in production, wholesale and retail trade of oil products, as well as production of petrochemical products using straight-run gasoline as a raw material.

The certificate is issued for up to one year separately for each type of activities: production of oil products, wholesale trade of oil products, wholesale and retail trade of oil products, retail trade of oil products, production of petrochemical products requiring straight-run gasoline as a raw material.

The issue of the certificates is vested in the department of the Federal Tax Service of Russia in the subject of the Russian Federation where the organisation (independent entrepreneur) is registered or inter-regional inspections of the Federal Tax Service of Russia for major taxpayers.

The earlier available procedure endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-03/52 of February 6, 2003 is invalidated.

Registered in the Ministry of Justice of the Russian Federation on December 30, 2005. Reg. No. 7335.

Order of the Ministry of Finance of the Russian Federation No. 157n of December 23, 2005 on the Endorsement of the Procedure of Issue of Certificates of Registration of the Organisation Carrying out Operations with Denatured Ethyl Alcohol

Defines the rules of issue, refusal to issue certificates of registration of the organisation carrying out operations with denatured ethyl alcohol, as well as the rules of suspension, renewal, revocation of the certificate. The procedure applies to organisations engaged in production of denatured ethyl alcohol and production of non-alcoholic products using denatured ethyl alcohol as a raw material.

The certificate is issued using a blank form of specified specimen separately for each type of activities: production of denatured ethyl alcohol, production of non-alcoholic products requiring denatured ethyl alcohol as a raw material. The certificate is issued for up to one year.

The certificate for production of denatured ethyl alcohol is handed out in the presence with the organisation on the proprietary basis, in economic management and/or operative control of capacities permitting to produce, store and release denatured ethyl alcohol. The certificate for production of non-alcoholic products is handed out in the presence with the organisation of capacities for production, storage and release of non-alcoholic products using denatured ethyl alcohol as a raw material.

The tax body must issue the certificate or notify the applicant of the refusal to issue the certificate no later than within 30 days from the moment of submission of the application for the certificate with necessary documents.

Registered in the Ministry of Justice of the Russian Federation on December 30, 2005. Reg. No. 7334.

Letter of the Ministry of Finance of the Russian Federation No. 03-05-02-03/1 of January 11, 2006

Before the endorsement by the Ministry of Justice of Russia of the forms of declarations for the uniform social tax and insurance contributions for obligatory pension insurance for entities making payments to natural persons, as well as their filling procedures, the declaration for the uniform social tax should be submitted to the tax bodies drawn up to the form endorsed by the Order of the Ministry of Finance of Russia No. 21n of February 10, 2005 and the declaration for insurance contributions for obligatory pension insurance drawn up to the form endorsed by the Order of the Ministry of Finance of Russia No. 9n of January 24, 2005.

Subject to changes to Chapter 24 of the Tax Code of the Russian Federation having entered into force from January 1, 2005, provides recommendations on the particulars of filling of the mentioned declarations.

Tax declaration for the uniform social tax for entities making payments to natural persons (Appendix 1 to the Order of the Ministry of Finance of the Russian Federation No. 21n of February 10, 2005 (taking into account the Letter of the Ministry of Finance of the Russian Federation No. 03-05-02-03/1 of January 11, 2006) (MS Excel format)

Declaration for insurance contributions for obligatory pension insurance for entities making payments to natural persons (Appendix 1 to the Order of the Ministry of Finance of the Russian Federation No. 9n of January 24, 2005 (taking into account the Letter of the Ministry of Finance of the Russian Federation No. 03-05-02-03/1 of January 11, 2006) (MS Excel format)

Decision of the Government of the Russian Federation No. 20 of January 19, 2006 on Engineering Surveys for Preparation of Design Documentation, Construction, Reconstruction of Objects of Capital Construction

Lists the main and special types of engineering surveys for preparation of design documentation, construction, reconstruction, capital repair of objects of capital construction. According to Article 47 of the City Planning Code, preparation and implementation of design documentation without appropriate engineering surveys are not permitted.

Specifies the procedure for carrying out engineering surveys to investigate natural conditions and factors of technical nature. Engineering surveys are arranged in compliance with the requirements of technical regulations, as well as taking into account the materials and information of engineering surveys available in the state fund of materials and information of engineering surveys, as well as in information systems of support of city planning activities.

The bodies of executive power of the subjects of the Russian Federation may work out and endorse in coordination with the Ministry of Regional Development of Russia their procedures for carrying out engineering surveys on the territory of these subjects.

Decision of the Government of the Russian Federation No. 18 of January 19, 2006 on the Endorsement of the Rates of Import Customs Duties for Individual Types of Technological Equipment

Decision of the Government of the Russian Federation No. 196 of April 7, 2005 having introduced the rate of the import customs duty for individual types of technological equipment in the amount of 0% of the customs cost is prolonged on unlimited basis.

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

Decision of the Government of the Russian Federation No. 14 of January 17, 2006 on the Recognition of Resorts of Yessentuki, Zheleznovodsk, Kislovodsk and Pyatigorsk Located in the Stavropol Territory As Resorts of Federal Significance and on the Endorsement of the Regulations on These Resorts

Defines the procedure and particulars of functioning, organisation of medical treatment, development, city planning activities, as well as development of natural resources of resorts of federal significance of Yessentuki, Zheleznovodsk, Kislovodsk and Pyatigorsk.

Resort of Yessentuki is a balneotherapy and spa treatment one specialising in treatment and prevention of gastroenterology, endocrinology and metabolic diseases (diabetes mellitus, obesity, gout and other).

Resort of Zheleznovodsk is a balneotherapy and pelotherapy one specialising in treatment and prevention of digestion, kidney, urinary excretion and sexual diseases, as well as metabolic diseases. Treatment of accompanying pathologies is also provided - diseases of the locomotor system, bones and muscles, connective tissues, peripheral nervous system and other.

Resort of Kislovodsk is a balneotherapy and mountain climate one specialising in treatment and prevention of cardio-vascular diseases, those of the lungs, nervous system, locomotor system, digestion, endocrine and urogenital system, skin, blood, eye diseases.

Resort of Pyatigorsk is a balneotherapy and pelotherapy one specialising in treatment and prevention of diseases of the nervous system, endocrine system, urogenital system, bones and muscles, connective tissue, digestion, skin and subcutaneous fat, ear, throat, nose, as well as metabolic diseases.

Direction of the Central Bank of Russia No. 1642-U of December 19, 2005 on the Amendments to the Direction of the Bank of Russia No. 1375-U of January 16, 2004 on the Rules of Drawing up and Submission of Reports by Credit Organisations to the Central Bank of the Russian Federation

The amendments envisage the right of the credit organisation, in case of location of its parent branch and/or several branches on the territory of one subject of the Russian Federation, to hand over with the permission of the territorial institution of the Bank of Russia reports of the branches located on the territory of one subject of the Russian Federation through the parent office or authorised branch.

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 January 19, 2006. Reg. No. 7379.

Decision of the Government of the Russian Federation No. 22 of January 21, 2006 on the Endorsement of the Rates of Import Customs Duties for Iron and Zinc Ores and Concentrates

The rates of the import customs duties for iron and zinc ores and concentrates (codes according to the Foreign Trade Commodity Nomenclature of the Russian Federation 2601 11 000 0, 2601 12 000 0 and 2608 00 000 0) are fixed in the amount equal to zero. Earlier, the rates for the mentioned commodities were fixed in the amount of 5% of the customs cost, however, they did not apply from May 12, 2005 through February 11, 2006.

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

Order of the Ministry of Finance of the Russian Federation No. 9n of January 17, 2006 on the Procedure of Purchase and Registration of the Special Federal Stamps, As Well As Destruction of Unused, Damaged and Those Failing to Comply with Specified Requirements

Specifies the procedure of purchase, registration of the special federal stamps, as well as of destruction of unused, damaged and failing to comply with specified requirements by the organisation engaged in production of alcoholic products on the territory of the Russian Federation.

Procedure of purchase of stamps shall regulate the procedure of submission and processing of the documents sent by the organisation to the territorial tax body to purchase the stamps, specifies the formula of calculation of the amount of collateral of execution of the duty to use the purchased stamps to their destination, defines the procedure of issue of stamps, as well as the procedure of actions if a shortage or excess is revealed after receiving the stamps, incompliance of requisites etc.

Before submitting to the tax body the documents to get the stamps, the organisation must transfer an advance payment proceeding form the stamp price of Rbl 1,300 per 1,000 pieces without VAT to the account of the territorial body of the Federal Treasury No. 40503.

The stamps are handed out to the person authorised by the organisation while handing out simultaneously the way-bill and the invoice. Registration of the stamps in the organisation is vested in the authorised person entitled to get, store, keep records of and hand out the stamps to label the alcoholic products. Received but unused stamps may not be returned and are destroyed by the organisation in the presence of the official of the tax body as the ones failing to comply with specified requirements. Destruction in the organisation is drawn up as an act.

The Order endorses the specimens of logbooks: for those received by the organisation, placed on the alcoholic products, unused, damaged and failing to comply with specified requirements. The given logbooks must be preserved in the organisation for at least 5 years.

Registered in the Ministry of Justice of the Russian Federation on January 20, 2006. Reg. No. 7399.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 811 of December 30, 2005 on the Amendments to the List of Medicines

The list of medicines sold to doctor (feldsher) prescription for the purposes of additional free medical aid to individual categories of citizens entitled for the state social aid is extended to include individual medicines. The amendment is introduced to provide for a rational use of medicines imported to the Russian Federation in 2005 in the framework of addition medicine support to individual categories of citizens entitled for the state social aid.

The Order remains in force until April 1, 2006.

Registered in the Ministry of Justice of the Russian Federation on January 20, 2006. Reg. No. 7397.

Order of the Federal Service for Financial Markets No. 05-84/pz-n of December 20, 2005 on the Endorsement of the Form and Time Limits of Submission by the Specialised Depositary of Reports of Operations, Types and Market Cost of Securities Registered under the Contracts for the Services of a Specialised Depositary to the Federal Body of Executive Power in Charge of the Accumulated Mortgage System of Housing Support for Servicemen and the Contracts for the Services of a Specialised Depositary to Management Companies Providing Trust Control for the Savings of the Housing Support for Servicemen

The specialised depositary having concluded with the pertinent federal body of executive power the contract for services of a specialised depositary shall submit the report for the reported period on the quarterly basis within 10 working days from the date of the end of the reported quarter. Reporting quarter is defined in compliance with the legislation of the Russian Federation on accounting work, and the reporting period is defined as a period from the beginning of the calendar year to the end of the reporting quarter.

Registered in the Ministry of Justice of the Russian Federation on January 19, 2006. Reg. No. 7385.

Order of the Federal Service for Financial Markets No. 05-79/pz-n of December 13, 2005 on the Endorsement of the Procedure of Determination of the Efficiency Factor of Trust Control of the Savings of the Housing Support for Servicemen

The efficiency factor is used to determined the amount of lost profit to be reimbursed by the management company providing trust control of the savings of the housing support for servicemen in cases envisaged in the contract of trust control of the savings of the housing support for servicemen.

The efficiency factor is calculated on the basis of average results of management of similar portfolios by all management companies forming the investment portfolios at the expense of the savings of the housing support for servicemen.

Registered in the Ministry of Justice of the Russian Federation on January 19, 2006. Reg. No. 7382.

Order of the Federal Service for Financial Markets No. 05-77/pz-n of December 8, 2005 on the Endorsement of the Regulation on the Requirements to Activities of Participants of Financial Markets Using Electronic Documents

Defines the procedure of use of the documents where information is presented in electronic digital form with an electronic digital signature by professional participants of the securities market, pension and investments funds, management companies and specialised depositaries when interacting among themselves and with clients, as well as recorders and issuers of securities.

Defines the particulars of processing and storage of the electronic documents, including the entry of service notes in the documents, procedure of identification of the person having initiated the document, as well as other requirements.

Participants of financial markets must notify the Federal Service for Financial Markets of Russia of the beginning of use of electronic documents by them.

Registered in the Ministry of Justice of the Russian Federation on January 19, 2006. Reg. No. 7380.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 99 of December 22, 2005 on Individual Issues of the Practice of Application of Code of Arbitration Procedures of the Russian Federation

Explains the issues of personal and collegiate procedure of processing of cases in arbitration court, application of challenge in a preliminary court hearing, procedure of presenting of a copy of the proxy to confirm the authority of a representative in a court session, uniting several claims in a single lawsuit, collection of expenses of payment for the services of a representative in favour of the plaintiff from a defendant enjoying exemption form the state duty, admissibility of cases of collection of pledged property, individual issues of calculation of procedural time limits.

Also examined are individual issues of proceedings in arbitration court of the first, appellate and cassation instances. Thus, revocation of a challenged non-normative legal act or expiry of the period of its validity do not prevent from consideration of the application to invalidate the act if it violates legal rights and interests of the applicant.

If the examination of the application to invalidate a non-normative legal act revealed that the mentioned legal act is a normative one, the arbitration court must stop proceedings in compliance with Item 1 of Part 1 of Article 150 of the Code of Arbitration Procedures if the challenging of such act in the arbitration court is not envisaged in the Federal Law, and indicate the motives in the ruling having permitted the court to make the conclusion of the normative nature of the given act.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 97 of December 20, 2006

Summarises the practice of conclusion and discontinuation of adjustment accords endorsed in a bankruptcy case. The adjustment accord may apply to only those creditors that are included in the creditor claims register as of the date of their meeting. Therefore, endorsement of the adjustment accord permitting to apply it to all debtor obligations to creditors emerging before the date of initiation of bankruptcy proceedings is illegal. If the claims of one of the creditors having voted for the adjustment accord are not reasonable, this does not affect the legal powers of the appropriate decision on condition that the voting of such creditor could not affect the adopted decision.

Conclusion of the adjustment accord is permitted on any stage of the bankruptcy case, however, no sooner than the first meeting of creditors. In this case the majority of votes of creditors having adopted this decision is considered to be not of the number of those present at the meeting of creditors, but the general number of votes of the bankruptcy creditors.

The court may not change the content of the adopted adjustment accord, however, if there are inconsistencies in the accord, it is not endorsed by the court. The provision on the procedure of redemption of the debt to the bankruptcy commissioner to pay the remuneration to him may be included in the accord only with his consent. The terms of the adjustment accord for creditors having voted against it may not be worse than those for the ones having voted in favour it.

A ruling endorsing the adjustment accord in the bankruptcy case may not be appealed against according to the appellate procedure.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 96 of December 22, 2005

Summarises the practice of processing by arbitration courts of the cases of execution of decisions of foreign courts, of challenging of decisions of arbitration courts and of issue of writs of execution for decisions of arbitration courts.

The summary contains the following issues: procedure of consideration of the application to recognise and execute the decision of a foreign court; authority of the arbitration court in the cases of examination of applications to recognise and execute foreign court rulings; the terms of the ruling of the arbitration court to recognise and execute the decision of a foreign court; the reasons to terminate the proceedings in examined cases. Also explains the issues of the sphere of reference of the arbitration court in cases of recognition and execution of decisions of international commercial arbitrages; admissibility of such cases. Examines a series of reasons permitting to refuse to issue a writ of execution for the decision of the arbitration court.

If participants of an international multilateral contract concluded also an international bilateral contract of legal aid, the international contract applies to only those relations that are not regulated by the bilateral contract.

When processing an application to recognise and execute the decision of a foreign court, the arbitration court may not revise the essence of such decision.

Application to recognise and execute a foreign court ruling against a person undergoing bankruptcy proceedings shall be processed in the course of such proceedings.

Arbitration court may process applications to revoke, recognise and execute decisions of international commercial arbitrages on economic issues even if they pertain to the rights and duties of natural persons.

Agreement to hand over the dispute to an arbitration court preserves its force also after expiry of the contract containing such agreement, if the parties did not specify otherwise in their agreement.

Decision of the Government of the Russian Federation No. 29 of January 23, 2006 on the Amendments to the Regulation on the Application of the Uniform Rates of Customs Duties, Taxes for Commodities Moved Across the Customs Border of the Russian Federation by Natural Persons for Personal Use Endorsed by the Decision of the Government of the Russian Federation No. 718 of November 29, 2003

Reduces from 50 kg to 35 kg the total weight of commodities that natural persons may import in attended and unattended luggage without paying the customs duties and taxes.

Besides, customs duties and taxes will be collected from citizens moving commodities for personal use across the border more than once a month (earlier, more than once a week).

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

Decision of the Government of the Russian Federation No. 28 of January 23, 2006 on the Endorsement of the Method of Distribution of Subventions among the Subjects of the Russian Federation from the Federal Fund of Compensations to Implement the Rights of Possession, Use and Disposal of Forests Earlier Owned by Agricultural Organisations, Their Protection and Reproduction for the Year 2006

The subventions shall be distributed in 2006 among the subjects of the Russian Federation to provide for the financing of expenses to implement the rights of possession, use and disposal of the forests earlier owned by agricultural organisations, their protection and reproduction on the territory of the subjects of the Russian Federation. The formula of calculation of the amount of allocated subvention is provided.

Decision of the Government of the Russian Federation No. 25 of January 21, 2006 on the Endorsement of the Rules of Use of Dwelling Space

Specifies the procedure of use of the dwelling space of the state and municipal housing funds, as well as the one belonging to citizens on the proprietary basis in apartment houses.

The dwelling space may be used by citizens living in it on legal grounds (besides living) for professional activities or independent entrepreneurial activities, however, this may not be in violation of the rights and legal interests of other citizens, as well as of the requirements to the dwelling space.

The tenant as a user of the dwelling space under a social lease contract may provide dwelling space to other persons, including temporary residents, lease part of the dwelling space, exchange the dwelling space, as well as demand from the letter to carry out capital repair in due time and provide communal services.

The tenant must preserve the dwelling space, maintain it in appropriate condition, carry out current repair works, as well as pay for the dwelling space and communal service in due time.

The Decision also specifies the particulars of use of the specialised dwelling space. The tenant may not exchange the dwelling space, as well as lease it. The Decision specifies the particulars of use of the dwelling space of the state and municipal housing funds of commercial use.

The owner of the dwelling space in an apartment house must defray expenses for the maintenance of his dwelling space, as well as participate in expenses of maintenance of the common property in proportion to his share. The owner must transfer payments in due time for the maintenance of the dwelling space and repair works including the payment for the services and works to manage the apartment house, maintenance, current and capital repair works of the common property in an apartment house, payment for communal services.

The new rules shall replace the ones being in effect for more than 20 years - the Rules of use of dwelling space, maintenance of the dwelling house and adjacent territory in the RSFSR endorsed by the Decision of the Council of Ministers of the RSFSR No. 415 of September 25, 1985.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 643 of October 20, 2005 on the Endorsement of the Forms of Documents on the Loss of Professional Abilities in Percent As Identified by the Federal State Institutions of Medical and Social Expert Evaluation and Their Filling Recommendations

Endorses the forms of documents of the loss of professional ability in percent as found by the federal state institutions of medical and social expert evaluation. These documents include: excerpt from the act of certification in the federal state institution of medical and social expert evaluation of the loss of professional abilities in percent and the certificate of the loss of professional abilities in percent.

The mentioned documents shall be issued by the federal state institutions of medical and social expert evaluation from April 1, 2006.

Registered in the Ministry of Justice of the Russian Federation on January 20, 2006. Reg. No. 7402.

Order of the Federal Service of Execution of Punishments No. 945 of December 28, 2005 on the Measures of Enhance Social Protection of Group Leaders and Mentors of Corrective Institutions of the Criminal Execution System

To improve the service status and the level of social protection, group leaders and mentors of corrective institutions of the criminal execution system shall get additional payments for continuous service in the mentioned positions: in the amount of 10% to the salary for the occupied position for 2 years of service, 20% for 5 years, 30% for 7 years and 50% for 10 years and more.

The monthly supplement for the complexity, stressful nature and special regime shall be paid out to group leaders in maximum amounts.

Registered in the Ministry of Justice of the Russian Federation on January 20, 2006. Reg. No. 7395.

Order of the Ministry of Justice of the Russian Federation No. 255 of December 30, 2005 on the Amendments to the Order of the Ministry of Justice of the Russian Federation No. 226 of September 18, 2003

From February 1, 2006, enters into force amendments to the Instruction on the procedure of filling and issue of certificates of sate registration of the rights, reports of refusal to register the rights for immovable property and transactions with it and information on the registered rights enforced by the Order of the Ministry of Justice of the Russian Federation No. 226 of September 18, 2003.

The amendments pertain, first, to the procedure of filling and issue of excerpts form the Joint State Register of Rights for Immovable Property and Transactions with It. The procedure is extended to include the rules of filling and issue of excerpts containing information on the land plot where an object of immovable property is created housing dwelling and non-dwelling space being an object of the contract of participation in shared construction. Such excerpts, beside mortgage information, must contain on the obligatory basis availability of registered contracts of participation in shared construction listing the objects of shared construction, as well as information on legal entities and natural persons participating in shared construction. Other rules of filling and issue of excerpts from the Joint State Register of Rights are also specified for the mentioned case. The form of such excerpt is also corrected.

Second, the Instruction is extended to include a new Section VIII specifying the procedure of filling and issue of information recognising the rights possessor as legally incapable or with restricted abilities. Introduces the form of the appropriate excerpt.

Registered in the Ministry of Justice of the Russian Federation on January 19, 2006. Reg. No. 7390.

Order of the Ministry of Finance of the Russian Federation No. 149n of December 16, 2005 on the Endorsement of the Requirements to the Composition and Structure of Assets Accepted As a Coverage of Own Resources of Insurer

Own resources of insurer (except for the mutual insurance companies providing insurance services to their members exclusively) shall include the registered capital, reserve capital, additional capital and undistributed profit. The assets used as a coverage of own resources must meet the requirements of diversification, liquidity, repayment and profitability.

The requirements define the types of assets that are not accepted as a coverage of own resources of insurer (promissory notes issued by natural persons; promissory notes issued by stock-holders (participants) of the insurer; share of reinsurers in insurance reserves; insurer loans under life insurance contacts and other). Also specifies the list of the types of assets that may be used to cover own resources of the insurer. The requirements to these assets are obligatory for execution for all insurers.

Earlier created insurers must bring their assets accepted as a coverage of own resources in compliance with the Order before June 30, 2007.

Registered in the Ministry of Justice of the Russian Federation on January 19, 2006. Reg. No. 7389.

Order of the Federal Service for Financial Markets No. 05-83/pz-n of December 15, 2005 on the Amendments to the Order of the Federal Service for Financial Markets No. 05-8/pz-n of March 30, 2005 on the Endorsement of the Regulation on the Composition and Structure of Assets of Joint-Stock Investment Funds and Assets of Shared Investment Funds, As Well As to the Regulation on the Procedure and Time Limits of Determination of the Cost of Net Assets of Joint-Stock Investment Funds, Cost of Net Assets of Shared Investment Funds, Estimated Value of Investment Shares of Shared Investment Funds, As Well As the Cost of Net Assets of Joint-Stock Investment Funds Per Stock Endorsed by the Order of the Federal Service for Financial Markets No. 05-21/pz-n of June 15, 2005

The Regulation on the composition and structure of assets of joint-stock investment funds and assets of shared investment funds is extended to include a new additional requirement to the indices for the purpose of determination of the composition and structure of assets of the mentioned funds: if the list of securities for calculation of the index includes bonds, their market cost must be calculated taking into account the accumulated interest (coupon) incomes.

For an open-type shared investment fund, it is specified that in conversion of securities, the management company of the fund must eliminate incompliance of the composition and/or structure of assets with specified requirements within 6 months after the date when the mentioned incompliance was or must have been revealed.

The amendments include the requirements to the structure of assets of a close-type shared investment fund included in the category of venture investments funds, requirements to the structure of assets of a closed-type shared investment fund included in the category of mortgage ones. The amendments adjust the requirements to the property that may be included in the assets of joint-stock and shared investment funds.

However, the most significant changes pertain to the requirements to the composition and structure of assets of joint-stock investment funds and closed-type shared investment funds included in the category of real estate funds. Thus, the assets of such funds may include now, among other things, proprietary rights under the contracts concluded with a legal entity investing monetary resources or another property in construction of an object of immovable property and enjoying the right to obtain on the proprietary basis the built object of immovable property or a part of it. Also otherwise defined are the requirements to investment contracts where the rights may form part of the assets.

The amendments specify that the assets of joint-stock and closed-type shared real-estate investment funds may include, subject to certain conditions, also the rights under contracts for construction (creation) of objects of immovable property, as well as the rights under the contracts for reconstruction of objects of immovable property forming the assets of the mentioned funds. According to the mentioned amendments, adjustments are made to the requirements to the structure of assets of the mentioned types of investment funds.

The amendments also extend the time limits permitting joint-stock investment funds created before the entry of the Order into force to bring the composition and structure of their assets in compliance with its requirements (from 1 year to 2 years). They also extend the time limits envisaged for joint-stock and closed-type shared investment funds qualified as the category of real estate funds to purchase in assets proprietary rights under the mentioned contracts (from 2 to 3 years).

The amendments to the Regulation on the procedure and time limits of determination of the cost of net assets of joint-stock investment funds, cost of net assets of shared investment funds, estimated cost of investment shares of shared investment funds, as well as the cost of net assets of joint-stock investment funds per stock pertain mainly to the procedure of assessment of the cost of various types of securities, stocks, mortgage deeds and so on in the determination of the cost of net assets of joint-stock and shared investment funds.

However, individual corrections pertain also to the procedure of drawing up of the certificate of the cost of net assets of the mentioned funds. The form of such certificate has also changed.

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

Registered in the Ministry of Justice of the Russian Federation on January 19, 2006. Reg. No. 7387.

Order of the Ministry of Emergency Situations of the Russian Federation No. 993 of December 21, 2005 on the Endorsement of the Regulation on the Means of Individual Protection Provided to the Population

Specifies the procedure of accumulation, storage, renewal and use of the means of individual protection to provide them to the citizens of the Russian Federation, foreign citizens and stateless persons on the territory of the Russian Federation (population).

Providing the population with the means of individual protection must be vested in the bodies of executive power of the subjects of the Russian Federation. The Ministry of Emergency Situations of Russia shall participate in the measures to provide the means of individual protection to children, non-working pensioners, as well as population living in the vicinity of objects of radiation, chemical and biological hazards at the expense of resources of the federal budget.

Accumulation of the means of individual protection is arranged in advance in peacetime as reserves of material and technical, foodstuffs, medical and other resources and reserves of material resources for elimination of emergency situations of the federal bodies of executive power, bodies of executive power of the subjects of the Russian Federation, bodies of local government and organisations of the state material reserve. The handing out of the means of individual protection to the population in wartime and peacetime is arranged at the decision of the heads of the mentioned bodies and organisations followed by subsequent reporting to the territorial bodies of the Ministry of Emergency Situations of Russia of the changes in volumes of accumulated means of individual protection.

The means of individual protection handed out to the population for storage shall be used by the population independently when they receive civil defence warnings of emergency situations.

Registered in the Ministry of Justice of the Russian Federation on January 19, 2006. Reg. No. 7384.

Order of the Ministry of Emergency Situations of the Russian Federation No. 999 of December 23, 2005 on the Endorsement of the Procedure of Creation of Freelance Rescue Formations

Defines the fundamentals of creation, training, outfitting and use of freelance rescue formations in the framework of civil defence forces. Freelance rescue formations are independent structures created on freelance basis outfitted with special machinery, equipment, auxiliaries, tools and materials, prepared for rescue and other emergency works in the foci of destruction and emergency situations.

Freelance rescue formations shall be created by organisations possessing potentially hazardous industrial objects, as well as those of defence or economic significance or presenting a high degree of hazards of emergency situations in wartime and peacetime out of employees of these organisations. The composition, structure and outfit of freelance rescue formations are defined by the heads of organisations in compliance with the procedure taking into account the methodology recommendations worked out by the Ministry of Emergency Situations of Russia.

According to the procedure, freelance formations are created to solve the following tasks: rescue works and life support to the population having become the victims of military actions; participation in elimination of emergency situations of natural and technical nature, as well as in fire fighting; identification of the regions having been exposed to radioactive, chemical, biological (bacteriological) and other contamination, sanitary treatment, decontamination of territories etc.

The procedure describes a sample list of freelance rescue formations, as well as the norms of their supplies.

Registered in the Ministry of Justice of the Russian Federation on January 19, 2006. Reg. No. 7383.

Order of the Federal Service for Financial Markets No. 05-85/pz-n of December 20, 2005 on the Endorsement of the Forms of Reports of the Management Companies of Investing of the Savings of the Housing Support for Servicemen, on Incomes from Investing of Such Savings, As Well As on Transactions Where There Are Deviations from the Market Prices

Endorses the forms of reports of management companies: on transactions carried out with deviations from market prices; on the investing of the savings of the housing support for servicemen; on incomes from investing of the savings of the housing support for servicemen. Report of transactions carried out with deviations from market prices must be submitted no later than the working day following the day of at least one of the mentioned transactions. Report of investing of the savings and report of incomes shall be submitted on the quarterly basis within the time limits specified in the contracts of trust control of the savings of the housing support for servicemen.

Registered in the Ministry of Justice of the Russian Federation on January 19, 2006. Reg. No. 7381.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 765 of December 7, 2005 on the Organisation of Work of the District Therapist

Positions of the district therapist shall be occupied by specialists with a higher medical education in specialities "therapy" or "paediatrics" with a certificate of a specialist in therapy. District therapist shall render initial medical and sanitary aid to the population primarily in the medical organisations of the municipal system of public health: out-patient clinics, stationary institutions of the municipal system of public health; other treatment and prevention institutions rendering initial medical and sanitary aid to the population.

The status of the district therapist implies the duties to: form the therapy district out of adjacent population; implement measures to prevent and reduce diseases; organise and carry out diagnostics and treatment; render emergency medical aid; carry out counter-epidemic measures and immunisation; carry out expert evaluation of disabilities and many other.

The Order endorses also registration Form No. 030/u-ter "Certificate of the Therapy District".

Registered in the Ministry of Justice of the Russian Federation on January 18, 2006. Reg. No. 7378.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 98 of December 22, 2005

Summarises the practice of solving by arbitration courts of the cases of application of provisions of the Tax Code on the profit tax from organisations. The summary contains recommendations of the Higher Arbitration Court of the Russian Federation on arguable issues of determination of the taxable base for the profit tax, calculation of amortisation, payment and return of advance payments and some other.

Resources obtained by the organisation from a legal public formation pertaining to sale of services at regulated tariff rates, as well as pertaining to reimbursement of underpaid services rendered to categories of citizens enjoying exemptions, must be registered as incomes in the determination of the taxable base for the profit tax. Such resources make a part of receipts for the rendered services as regards their economic essence.

The Letter emphasises the legality of qualifying the amount of economic benefit obtained from a gratuitous use of non-dwelling space as a non-sales income taken into account in the calculation of the profit tax. Subject to the norm specified in Item 8 of Article 250 of the Tax Code, incomes in the form of the property (works, services) or proprietary rights donated free are recognised to be non-sales incomes. The given provision must be applied also in cases of obtaining the right of gratuitous use of a property item. The principle of determination of incomes in cases of a gratuitous obtaining of property specified in the mentioned norm, which includes its assessment proceeding from market prices, must be applied also in assessment of incomes in cases of obtaining a proprietary right on the gratuitous basis including the right of use of the property item.

The Letter examines the issues of taxation of state and municipal institutions and unitary enterprises. Incomes from profitable activities obtained by the state and municipal institutions may not be qualified as resources of tied financing not included in the determination of the taxable base for the profit tax. When the state or municipal enterprise leases the property handed over to it for economic management, the whole sum of the rent is taken into account as non-sales incomes, not only the amount left at their disposal.

The Higher Arbitration Court recognised that the taxpayer may submit application to return excessively paid advance payments for the profit tax according to the commonly accepted procedure. Any advance payments as of the date of the end of the six months in excess of the advance payment calculated for the given reported period are an excess amount that must be returned to the taxpayer. The Tax Code does not contain any prohibition to return excess amounts of advance payments. The time limit of return of the excess amount or advance payment (one month) is calculated from the day of submission of the application, however, no sooner than the moment of the end of the cameral tax check for the appropriate tax (reporting) period, or from the moment when such check must have been over.

Meanwhile, the right of the tax body is emphasised to send a demand to the taxpayer to transfer monthly advance payments calculated during the reporting period, as well as implement the measures of forced collection of debts in the given payments at the expense of the taxpayer property.

The Letter provides recommendations on issues of responsibility of the tax bodies. According to the position expressed by the court, in cases of paying out of dividends on the stocks of the legal public formation, for example, in case of payments to the body of executive power acting on behalf of the subject of the Russian Federation, the profit tax is not collected. The court also confirmed the position stating that untimely submission by the tax agent of the estimate of incomes paid out to taxpayers does not form corpus delicti envisaged in Article 119 of the Tax Code. As emphasised by the court, legal entity paying out incomes to foreign citizens may not be called to account for untimely submission of the tax estimate for these incomes, since it acts as a tax agent. The subject of this violation is only the taxpayer.

Order of the Central Bank of Russia No. OD-16 of January 17, 2006 on the Application of the Procedure of Granting Credits to Credit Organisations by the Bank of Russia Secured with the Pledging of Promissory Notes, Claims Rights under Credit Contracts of Organisations or Guarantees of Credit Organisations

Directorate of the Bank of Russia in the Tomsk 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 on the procedure of granting credits to credit organisations by the Bank of Russia secured with the pledging of promissory notes, claims rights under credit contracts of organisations or guarantees of credit organisations.

Letter of the Ministry of Finance of the Russian Federation No. 03-11-02/85 of December 28, 2005

From January 1, 2006, the limiting amount of incomes of the organisation restricting the right of the organisation to switch over to the simplified system of taxation must be indexed using a deflator coefficient specified on the annual basis for each subsequent calendar year and taking account of the change of consumer prices for commodities (works, services) in the previous calendar year, as well as deflator coefficients applied earlier.

The Order of the Ministry of Economic Development of Russia No. 284 of November 3, 2005 fixed the deflator coefficient for the year 2006 in the amount of 1.132. The mentioned deflator coefficient will be used to index the limiting amount of incomes for 9 months of 2006 restricting the right of organisations to switch over to the simplified system of taxation from January 1, 2007.

The limiting amount of incomes available in 2006, which, if exceeded in the reporting (tax) period, serves as grounds to lose the right of application of the simplified system of taxation, must not be indexed with the mentioned deflator coefficient in 2006, and shall be indexed using this coefficient only in 2007.

Decision of the Government of the Russian Federation No. 31 of January 23, 2006 on the Creation, Keeping and Use of the Joint Databank on Issues of Circulation of Narcotic Drugs, Psychotropic Substances and Their Precursors, As Well As the Combating of Their Illegal Circulation

The joint databank is a specialised agency automatic information system containing information built as information resources pertaining to circulation of narcotic drugs, psychotropic substances and their precursors, as well as to combating of their illegal circulation and is intended for joint use by the federal bodies of executive power and the Prosecutor General. The joint databank is a federal information resource and is supervised by the Federal Service for Control over Circulation of Narcotics of Russia.

Generation and submission of information to the Federal Service for Control over Circulation of Narcotics of Russia to include it in the joint databank shall be arranged at the expense of the federal budget.

Operation of the joint databank must be provided by the Federal Service for Control over Circulation of Narcotics of Russia from 2007.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 2 of January 10, 2006 on the Amendments to the Instruction on the Organisation of Dietary Meals in the Medical Treatment and Preventive Institutions Endorsed by the Order of the Ministry of Public Health of the Russian Federation No. 330 of August 5, 2003

The amendments permit to personify the chemical composition and calories of standard diets used in medical treatment and preventive institutions, including dietary supplements and ready-made specialised mixtures in dietary and enteral feeding.

Introduces an addition permitting to include 20%-50% of protein of ready-made specialised mixtures to adjust the nutrient ration. The Instruction is extended to include a table of correlation of natural foodstuffs and specialised nutrients in the daily ration of a patient.

Registered in the Ministry of Justice of the Russian Federation on January 24, 2006. Reg. No. 7411.

Order of the Ministry of Finance of the Russian Federation No. 153n of December 23, 2005 on the Endorsement of the Form of the Tax Declaration for the Income Tax from Natural Persons (Form 3-NDFL) and Its Filling Procedure

Endorses a new form of the tax declaration for the income tax from natural persons (Form 3-NDFL) and provides its filling procedure. The declaration is submitted by taxpayers to the territorial bodies of the Federal Tax Service of Russia at the place of their registration no later than April 30 of the year following the expired tax period. Persons that do not have to submit the declaration may submit it to the tax body at the place of residence.

Registered in the Ministry of Justice of the Russian Federation on January 24, 2006. Reg. No. 7409.

Order of the Federal Service for Financial Markets No. 05-82/pz-n of December 15, 2005 on the Endorsement of the Procedure of Calculation of the Market Cost of Assets and the Cost of Net Assets Used to Invest the Savings of the Housing Support for Servicemen

The market cost of assets forming the investment portfolio is determined proceeding from the amount of monetary resources in roubles and in foreign currencies on accounts in credit organisations, deposits in credit organisations, market cost of securities forming the investment portfolio and the amount of receivables.

The procedure defines the particulars of assessment of the cost of deposits, individual types of securities (bonds of external loans of the Russian Federation, state securities, shares (stocks) in the foreign indexed investment fund and other), receivables.

The estimate of the market cost of assets forming the investment portfolio shall not include: accumulated interest (coupon) incomes on bonds in cases of publication of information in compliance with the legislation of the Russian Federation on the delay of execution of the duty to pay the mentioned income by the issuer or information of application of the bankruptcy proceedings to the issuer; declared but not received dividends on stocks forming the investment portfolio; accrued but not received payments under mortgage certificates of participation forming the investment portfolio.

The cost of net assets forming the investment portfolio is determined as a difference between the market cost of assets and obligations in payables due for execution at the expense of these assets.

The procedure specifies the forms of calculation of the market cost of assets forming the investment portfolio and the cost of net assets forming the investment portfolio.

Registered in the Ministry of Justice of the Russian Federation on January 24, 2006. Reg. No. 7407.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 643 of October 20, 2005 on the Endorsement of the Forms of Documents on the Loss of Professional Abilities in Percent As Identified by the Federal State Institutions of Medical and Social Expert Evaluation and Their Filling Recommendations

Endorses the forms of the documents on the results of identification by the federal state institutions of medical and social expert evaluation of the loss of professional abilities in percent. These documents include: excerpt from the act of certification in the federal state institution of medical and social expert evaluation of the results of identification of the loss of processional abilities in percent and the certificate of the results of identification of the loss of professional abilities in percent.

The mentioned documents shall be handed out by the federal state institutions of medical and social expert evaluation from April 1, 2006. The Order simultaneously invalidates the Decision of the Ministry of Labour and Social Development of the Russian Federation No. 75 of October 15, 2001 on the endorsement of the forms of documents on the results of determination by the bureaus (chief bureaus) of medical and social expert evaluation of the loss of professional abilities in percent and their filling instructions.

Registered in the Ministry of Justice of the Russian Federation on January 20, 2006. Reg. No. 7402.

Order of the Federal Forestry Agency No. 323 of December 7, 2005 on the Rates of Forest Fees for the Use of the Parts of the Forestry Fund for Cultural, Recreational, Tourist and Sports Purposes

The rates of the forest fees for the use of the forestry fund for cultural, recreational, tourist and sports purposes are determined by multiplication of the basic rates by the amount of coefficients taking account of the category or protection of forests, distance to the part of the forestry fund from the public-use highways and the coefficient taking account of the area of the part of the forestry fund.

Registered in the Ministry of Justice of the Russian Federation on January 20, 2006. Reg. No. 7400.

Order of the Ministry of Information Technologies and Communication of the Russian Federation No. 4 of January 11, 2006 on the Endorsement of the Typical Regulation on the Territorial Body of the Federal Service of Enforcement in the Sphere of Communication

Territorial bodies of the Federal Service of Enforcement in the Sphere of Communication are departments of the Service in the subjects of the Russian Federation. The departments are state bodies directly subordinate to the Federal Service of Enforcement in the Sphere of Communication.

The typical regulation describes the authority of the territorial bodies of the Federal Service of Enforcement in the Sphere of Communication implemented on the territory of one or several subjects of the Russian Federation according to the scheme of their location. The tasks of the territorial bodies are: organisation and implementation of state enforcement and control in the sphere of communication, information technologies; control of observation of license terms of the licenses for activities in the sphere of communication; organisation and implementation of inspection control of activities of the bodies in charge of certification, testing laboratories (centres); processing requests of communication operators on the issues of connection of telecommunication networks and interaction of communication operators etc.

The Order specifies organisational fundamentals of activities of the territorial bodies. The territorial bodies shall be formed, reorganised and abandoned by the head of the Federal Service of Enforcement in the Sphere of Communication through decisions based on the scheme of location of the territorial bodies. The head of the territorial body shall be appointed to this position and dismissed form it by the Minister of Information Technologies and Communication of the Russian Federation at the presentation of the head of the Federal Service of Enforcement in the Sphere of Communication. The head of the territorial body and his deputies shall be ex officio senior state inspectors of the Russian Federation for enforcement in communication and informatisation.

Registered in the Ministry of Justice of the Russian Federation on January 20, 2006. Reg. No. 7394.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 809 of December 28, 2005 on the Endorsement of the List of Sanatoria and Resort Institutions Providing Accommodations to the Insured Having Become Victims of Industrial Accident and Occupational Diseases

The mentioned list includes 274 sanatoria and resort institutions.

Registered in the Ministry of Justice of the Russian Federation on January 16, 2006. Reg. No. 7366.

Order of the Prosecutor General of the Russian Federation, Ministry of Internal Affairs of the Russian Federation, Ministry of Emergency Situations of the Russian Federation, Ministry of Justice of the Russian Federation, Federal Security Service of the Russian Federation, Ministry of Economic Development of the Russian Federation and the Federal Service of the Russian Federation for Control over Circulation of Narcotics No. 39/1070/1021/253/780/353/399 of December 29, 2005 on the Joint Register of Crimes

Introduces a new procedure of registration of crimes, as well as acceptance and registration of the checks of reports of crimes. From January 1, 2006, enters into force appropriate documents: typical regulation on the uniform procedure of organisation of acceptance, registration and checking of reports of crimes; regulation on the uniform procedure of registration of criminal cases and registration of crimes; instruction on the procedure of filling and submission of registration documents. Endorses all forms necessary for the implementation of the new rules.

Reports of crimes now will be accepted by courts, bodies of the prosecutor's office, bodies of internal affairs, Federal Security Service, Federal Service of Execution of Punishments, Federal Bailiff Service, State Fire Service, as well as the customs bodies and the bodies of control over circulation of narcotic drugs and psychotropic substances. The duty to accept the reports of crimes is vested in all bodies of investigation.

According to the typical regulation on the uniform procedure of acceptance of reports of crimes to be used to work out appropriate agency instructions, the official having accepted the report of a crime must hand out to the applicant against signature the token of acceptance of this report indicating information on the person having accepted it, as well as the date and time of accepting it. The duty of the official is also envisaged to take immediately measures to register the accepted report.

Information on crimes entered in the registration documents (logbooks, statistical cards and other) are included in statistical reports by information centres of the Ministry of Internal Affairs, directorates of internal affairs, departments of internal affairs of the subjects of the Russian Federation, Department of Internal Affairs on Transport, Department of Law Enforcement in Closed Territories and Regime Objects of the Ministry of Internal Affairs of Russia, Chief Military Prosecutor. Collection and revision of statistical information submitted by information centres shall be vested in the Chief Information Analytical Centre of the Ministry of Internal Affairs of Russia.

The Order invalidates the Instruction on the joint register of crimes that was in effect from January 1, 1995. Also invalidates other normative legal acts having regulated the procedure of registration of crimes earlier.

Registered in the Ministry of Justice of the Russian Federation on December 30, 2005. Reg. No. 7339.

Decision of the Government of the Russian Federation No. 32 of January 23, 2006 on the Endorsement of the Rules of Rendering of Communication Services of Data Transfer

The rules shall regulate relations between the user on the one hand and the communication operator on the other in cases of rendering services of data transfer. The Decision defines the procedure and terms of conclusion, execution, suspension, changing, termination and discontinuation of the contract, as well as the procedure of presenting and examination of claims and responsibility of the parties. Significant terms include user interfaces and protocols of data transfer, rendered services of data transfer, system of payment for the rendered services, as well as the procedure, time limits and forms of payment.

The length of the communication session used to determine the amount of payment is calculated from the first second after the answer of the called equipment to the moment of release for voice information transfer and from the first transmitted byte for non-voice information transfer. In cases of time rate payment, communication session of voice information transfer up to 2 seconds duration is not taken into account.

Communication operator must provide free of charge on the round-the-clock basis information on tariff rates for communication services, covered area, condition of the user personal account, as well as accept information on technical failures preventing the use of communication services. The given services may be arranged using automatic information devices.

The rules shall be entered into force from July 1, 2006.

Order of the Federal Treasury No. 19n of December 30, 2005 on the Endorsement of the Instruction on the Procedure of Cash Services Provided by Territorial Bodies of the Federal Treasury for Operations with Resources Obtained by Budget-Supported Institutions of the Subjects of the Russian Federation and Municipal Formations from Entrepreneurial and Other Profitable Activities

Specifies the procedure of providing cash services by the territorial institutions of the Federal Treasury for operations with resources in the currency of the Russian Federation obtained by budget-supported institutions of the subjects of the Russian Federation and municipal formations from entrepreneurial and other profitable activities (resources from extra-budgetary sources), as well as regulates relations emerging in the process of cash services provided for operations with extra-budgetary sources on the accounts of the bodies of the Federal Treasury.

Registered in the Ministry of Justice of the Russian Federation on January 24, 2006. Reg. No. 7410.

Order of the Social Insurance Fund of the Russian Federation No. 3 of January 10, 2006 on the Organisation of Work to Implement in 2006 by the Social Insurance Fund of the Russian Federation of Payment for the Medical Aid Services of State and Municipal Public Health Institutions Rendered to Women During Pregnancy and Delivery on the Basis of the Birth Certificate

Decision of the Government of the Russian Federation No. 852 of December 30, 2005 defined the procedure of financing in 2006 of expenses to pay for the medical aid services of state and municipal public health institutions rendered to women during pregnancy and delivery. The following measures are taken to implement the mentioned Decision. Regional divisions of the Social Insurance Fund are ordered to conclude contracts before February 1, 2006 with the state and municipal public health institutions to pay for the medical aid services rendered to women during pregnancy and delivery.

Regional divisions shall organise explanatory work among medical treatment and prevention institutions and citizens on issues pertaining to the payment for the medical aid services to public health institutions rendered to women during pregnancy and delivery on the basis of birth certificates. Explanatory work shall be arranged over the telephone in "hot-line" regime as well as on internet sites. Besides, information on the procedure of work with birth certificates used to render aid to women during pregnancy and delivery must be placed in mass media. Medical treatment and prevention institutions shall also be supplied with reminders containing information on the rights and duties of women pertaining to birth certificates.

During the first six months of 2006, maternity homes (maternity sections and perinatal centres) will get blank forms of birth certificates.

The Order envisages also measures of financial support of the system of birth certificates. The Department of Finances, Accounting and Reporting shall prepare before January 15, 2006 recommendations on accounting work for the resources received in 2006 to finance expenses to pay for the medical aid services rendered to women during pregnancy and delivery on the basis of birth certificates.

Requests for the financing of the medical aid services rendered to women by public health institutions must be submitted to the Social Insurance Fund on the monthly basis no later than the 20th. On the basis of these requests, the Department shall prepare proposals before the first of each month to distribute the resources among the regional divisions of the Social Insurance Fund of Russia.

Decision of the Government of the Russian Federation No. 41 of January 26, 2006 on the Criteria to Include the Objects of Power-Supply Network in the Joint National (All-Russia) Power-Supply Network

Extends the list of criteria of inclusion of objects of power-supply networks in the joint national (all-Russia) power-supply network. In particular, the joint national (all-Russia) power-supply network includes power-supply lines (aerial and cables) with the nominal voltage of 110 (150) kW which, if put out of operation, lead to technological restrictions of flow of power over the networks of higher voltage class.

Decision of the Government of the Russian Federation No. 874 of December 31, 2005 on the Endorsement of the Rules of Granting Subsidies in 2006 for Additional Out-Patient Aid to Non-Working Pensioners in the Framework of the Territorial Program of Obligatory Medical Insurance

The subsidies are provided by the Federal Fund of Obligatory Medical Insurance to its territorial funds in the amount envisaged in the budget of the Federal Fund of Obligatory Medical Insurance for the year 2006 for additional out-patient aid to non-working pensioners in the framework of the territorial program of obligatory medical insurance.

The subsidies are granted on the basis of requests submitted on the monthly basis by the territorial funds no later than the 20th of the month following the reported one.

The amount of the subsidy depends on a number of conditions and requirements and may amount to 25% of the bills indicated in the request that are actually covered by medical insurance organisations for out-patient aid for the reported period, or the amount of the normative specified by the Ministry of Public Health and Social Development of Russia.

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

Decision of the Government of the Russian Federation No. 873 of December 31, 2005 on the Requirements to the Technical Means of Registration and Transfer of Information on the Volume of Production and Circulation of Alcoholic Products

Technical means of registration and transfer of information may be of three types: for outfitting the main technological equipment for production of alcoholic products, for outfitting the equipment of registration of the volume of circulation and/or use for own needs, as well as for outfitting the equipment of registration of volume of import of alcoholic products.

Each type of the technical means must contain a computer for registration and transfer of information on the volume of production and circulation of alcoholic products, software and the means of protection of information.

The Ministry of Finance of Russia in coordination with the Federal Security Service of Russia and the Ministry of Agriculture of Russia are ordered to endorse within one month a procedure of providing software to organisations engaged in production and/or circulation of alcoholic products.

Letter of the Federal Tax Service No. MM-6-03/85 of January 27, 2006 on the Inventory Taking in Compliance with Item 1 of Article 2 of the Federal Law No. 119-FZ of June 22, 2005

Explains the procedure of drawing up of the results of inventory taking of payables and receivables by VAT payers as of January 1, 2006. The results of the inventory taking may be drawn up as a certificate according to the form provided in the Letter.

The inventory taking does not apply to banks, insurance organisations, non-state pension funds having recorded in their accounting policy for the year 2006 the procedure of VAT calculation in compliance with Item 5 of Article 170 of the Tax Code of the Russian Federation stating that the tax payment to the budget for operations subject to taxation will be carried out in 2006 as soon as the payments are received.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-04-15/01 of January 16, 2006 on the Procedure of Determination after January 1, 2006 of the Taxable Base for the Value Added Tax in Construction for Own Use and Exemptions from This Tax for Commodities (Works, Services) Purchased in 2005 for the Given Works after January 1, 2006

In construction and installation works for own consumption after January 1, 2006, the taxable base for the value added tax for the appropriate tax period should be determined proceeding from all actual expenses of the taxpayer in the volume of works fulfilled in the appropriate tax period.

VAT amounts paid for the commodities (works , services) purchased by the taxpayer in 2005 for construction and installation works after January 1, 2006 shall be subject to exemptions as soon as appropriate objects finished after capital construction are registered or in cases of sale of the object of unfinished capital construction on the basis of invoices and documents confirming the actual payment of the tax amounts.

Decision of the Government of the Russian Federation No. 40 of January 26, 2006 on the Amendments to the Decision of the Government of the Russian Federation No. 627 of October 19, 2005

Major operators of a public-use communication network who used estimated prices (rates) for provided network resources and participation in traffic transfer over these networks in compliance with the Decision of the Government of the Russian Federation No. 1331 of October 17, 1997 shall use for the estimate of the services of traffic transfer rendered in December 2005 information of November 2005.

Decision of the Government of the Russian Federation No. 39 of January 26, 2006 on the Abolishment of the Licensing of Export from the Russian Federation of Hides of Bovine Animals, Sheep and Other Unprocessed Skins

Abandons the licensing of the export from the Russian Federation of hides of bovine animals (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 4101), sheep (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 4102) and other untreated skins (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 4103).

Order of the Government of the Russian Federation No. 38-r of January 19, 2006

Endorses the program of socio-economic development of the Russian Federation for the medium-term perspective (2006-2008). The program defines the key directions of activities of the Government of the Russian Federation for the mentioned years providing for achievement of such strategic goals for the development of the country as improvement of well-being of the population and reduction of poverty on the basis of a dynamic and stable economic growth and improvement of competitive potential of the country.

The program implies implementation of the priority national projects in the sphere of public health, education, housing and development of the agroindustrial complex, creation of a favourable investment climate, structural reformation of the economy, modernisation of the industry and animation of investment activities providing for high and stable rates of economic growth.

Administrative reform will continue and the reform of state service, providing for publicity and regulation of activities of the state bodies of power and further reduction of excessive functions.

In the sphere of public health, it is planned to reorganise a significant part of medical institutions into new organisational and legal forms of state (municipal) autonomous institutions.

In the sphere of pension support, it is envisaged to gradually increase the basic part of the labour pensions.

In the sphere of tax policy, special attention will be paid to measures of reduction of the basic VAT rate to 13%, improvement of administration of the given tax and simplification of the procedure of its reimbursement.

In the sphere of the fuel and power-supply complex, it is planned to increase oil production to 490 million tons in 2008 owing to operation of developed deposits and putting in operation of individual new deposits, in particular, in the Tomsk Province, Krasnoyarsk Territory and the Khanty-Mansiysk Autonomous District.

The Order endorses a plan of actions of the Government of the Russian Federation to implement in 2006 the provision of the program. Prepares preliminary figures of implementation of the national projects and strategies reflecting the GDP growth per annum.

Order of the Federal Service for Tariff Rates No. 804-a of December 23, 2005 on the Endorsement of the Form of Submission of Information on the Amounts of Limiting Wholesale and Limiting Retail Trade Mark-Ups to Prices for Medicines Introduced in the Subjects of the Russian Federation

The form of submission of information on the amounts of limiting wholesale and retail trade mark-ups to the prices for vital and most important medicines introduced in the subjects of the Russian Federation is endorsed on the basis of the Decision of the Government of the Russian Federation No. 782 of November 9, 2001 on the state regulation of prices for medicines. The mentioned Decision introduces the duty of the subjects of the Russian Federation to fix the limiting wholesale and retail trade mark-ups to vital and most important medicines.

The form includes sections for the amounts of fixed and differentiated wholesale, retail trade limiting mark-ups defined by producers and organisations of wholesale trade for the population, for the categories of citizens enjoying exemptions, for medical treatment and prevention institutions, as well as for specific groups of medicines.

Registered in the Ministry of Justice of the Russian Federation on January 30, 2006. Reg. No. 7425.

Order of the Ministry of Defence of the Russian Federation No. 10 of January 12, 2006 on the Procedure of Publication and Entry into Force of the Legal Acts of the Ministry of Defence of the Russian Federation

Legal acts of the Ministry of Defence of Russia, other than those containing the state secret or confidential information and recognised as not needing the state registration, must be published in the newspaper Krasnaya Zvezda and on the official internet site of the Ministry of Defence of Russia. The mentioned acts shall enter into force from the moment of their signing, if another procedure and/or time of entry into force is not specified in the acts themselves. Publication in Krasnaya Zvezda is considered to be an official one.

Registered in the Ministry of Justice of the Russian Federation on January 30, 2006. Reg. No. 7420.

Order of the Ministry of Information Technologies and Communication of the Russian Federation No. 3 of January 11, 2006 on the Endorsement of the Requirements to Protection against Unauthorised Access to Programs Broadcasted over DVB Digital TV Broadcasting System When Transmitted over Communication Channels of Satellite Lines of a Public-Use Communication Network

To protect against unauthorised access, the mentioned programs shall use hardware and software means of protection. The means of protection provide for the conversion (encoding, decoding) of the TV broadcasting program signals regardless of the number of such programs united in a digital channel.

The mentioned requirements are introduced from March 31, 2006.

Registered in the Ministry of Justice of the Russian Federation on January 23, 2006. Reg. No. 7404.

Order of the Federal Customs Service No. 1120 of November 30, 2005 on the Authority of the Customs Bodies to Carry out Customs Operations for Commodities Moved by Sea (River) Transport

Lists specialised customs bodies with the sphere of reference confined to only customs operations in the sea (river) ports for commodities moved by sea (river) transport, as well as for commodities moved by other types of transport. The given commodities must comply with the following requirements: be placed under the customs regime of duty-free trade, provide for the activities of the port, duty-free shops, be moved by specialised transportation and forwarding organisations as urgent cargo.

Registered in the Ministry of Justice of the Russian Federation on January 16, 2006. Reg. No. 7359.

Decision of the Government of the Russian Federation No. 49 of January 28, 2006 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Component Parts for Washing Machines

Adjusts individual subheadings of the Foreign Trade Commodity Nomenclature pertaining to component parts for washing machines, as well as changes the rates of the import customs duties for these commodities. Thus, heating elements with the power rating of not less than 1,400 W, but not greater than 2,000 W shall be imported using the rate of 5% of the customs cost, other - 15%.

The given rates are endorsed for 9 months.

Parts for washing machines with the codes of the Foreign Trade Commodity Nomenclature of the Russian Federation 8450 90 000 0 and 8501 40 910 9 shall be imported using the rate of 0% (earlier, 10%) of the customs cost.

Decision of the Government of the Russian Federation No. 45 of January 26, 2006 on the Organisation of Licensing of Individual Types of Activities

Lists federal bodies of executive power in charge of the licensing and the types of activities licensed by these bodies. The mentioned bodies must present to the Government of the Russian Federation in the I quarter of 2006 draft decisions on the amendments to the regulations on the licensing of appropriate types of activities, as well as on endorsement of new regulations on the licensing. The types of activities licensed by the bodies of executive power of the subjects of the Russian Federation include purveying, processing and sale of waste and scrap of ferrous and non-ferrous metals.

A notification procedure is envisaged for those carrying out licensed types of activities on the territory one subject of the Russian Federation if the licence was obtained on the territory of another subject of the Russian Federation. The Decision lists information to be included in such notification.

Order of the Ministry of Finance of the Russian Federation No. 163n of December 28, 2005 on the Endorsement of the Forms of Tax Declarations for the Value Added Tax, Value Added Tax with a 0 Percent Tax Rate and Indirect Taxes (Value Added Tax and Excise Duty Taxes) for the Cases of Import of Commodities to the Territory of the Russian Federation from the Territory of the Republic of Belarus and Their Filling Procedures

Endorses the forms of the tax declarations: for the value added tax; value added tax with the 0% rate; indirect taxes (VAT and excise duty taxes) for the cases of import of commodities to the territory of the Russian Federation from the territory of the Republic of Belarus.

Besides, endorses the procedure of filling of the tax declaration for the value added tax and the tax declaration for the value added tax with the 0% rate, as well as the procedure of filling of the tax declaration for indirect taxes (VAT and excise duty taxes) for the cases of import of commodities from the territory of the Republic of Belarus.

The earlier available forms of tax declarations and their filling procedures endorsed by the Order of the Ministry of Finance of Russia No. 31n of March 3, 2005 are invalidated from the day of entry into force of the Order. The Order shall apply beginning with the tax declaration for January and I quarter of 2006.

Registered in the Ministry of Justice of the Russian Federation on January 26, 2006. Reg. No. 7416.

Order of the Federal Service of Ecological, Technological and Nuclear Enforcement No. 49 of January 27, 2006 on the Time Limits for Transfer of Payment for the Negative Impact on the Environment Fixed by the Territorial Bodies of the Federal Service of Ecological, Technological and Nuclear Enforcement

The Federal Service of Ecological, Technological and Nuclear Enforcement recommends the users of natural resources to transfer payments for the negative impact on the environment within the following time limits: January 30, 2006 for the IV quarter of 2005, April 20, July 20, October 20, 2006 and January 20, 2007 for the I, II, III and IV quarters of 2006 respectively.

Letter of the Central Bank of Russia No. 6-T of January 25, 2006 on the List of Organisations

The list of organisations whose promissory notes (claims rights under credit contracts) may be accepted as a security for the credits of the Bank of Russia, as well as organisations that may act as guarantors for the promissory notes (claims rights under credit contracts) accepted as a security for the credits of the Bank of Russia shall include now the Siberian Oil Company.

The Letter shall apply from the day of its publication.

Letter of the Pension Fund of Russia No. KA-09-20/07 of January 10, 2006 on the Application of the Decision of the Government of the Russian Federation No. 582 of September 26, 2005

Explains the procedure of application of the rules of payment of insurance contributions for obligatory pension insurance in the form of a fixed payment in the minimum amount. Obligatory for payment of insurance contributions in the form of a fixed payment for insurants born in 1966 and older is the amount equal to Rbl 100.

Decision of the Government of the Russian Federation No. 50 of January 28, 2006 on the Measures to Protect Russian Producers of Incandescent Lamps

Introduces for 3 years a quota for the import to the Russian Federation in the customs regime of release for internal consumption of electric incandescent lamps with the power rating not greater than 200 W and for the voltage greater than 100 V, except for ultraviolet and infrared lamps, halogen lamps with a tungsten filament and reflexive lamps classified under the code of the Foreign Trade Commodity Nomenclature of the Russian Federation 8539 22 900 0, in the amount of 136.7 million pieces a year. The import is arranged on the basis of licenses issued by the Ministry of Economic Development of Russia.

Distribution of the mentioned quota is provided. Import of incandescent lamps in the customs regime of release for internal consumption in excess of the mentioned quota is prohibited.

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

Decision of the Government of the Russian Federation No. 48 of January 28, 2006 on the Composition and Procedure of Preparation of Documents to Transfer the Lands of the Forestry Fund into the Lands of Other Categories

Lists the documents submitted by the Ministry of Natural Resources of Russia to the Government of the Russian Federation to transfer the lands of the forestry fund into the lands of other categories.

Territorial body of the Federal Forestry Agency shall draw up the act of choice within one month after the date of appeal of the applicant to select the part of the forestry fund or return the materials to the applicant with a motivated refusal. The act of choice and the plan serve as grounds to prepare documentation substantiating the transfer for the declared purposes and shall remain in force within 3 years.

The Ministry of Natural Resources of Russia shall introduce in the Government of the Russian Federation a draft act of the Government of the Russian Federation to transfer the lands with attached documents on the transfer or return submitted documents for reworking to the Federal Forestry Agency.

Decision of the Government of the Russian Federation No. 47 of January 28, 2006 on the Endorsement of the Regulation Recognising the Dwelling Space As Such, Dwelling Space As Unfit for Living and Apartment House As Unsafe and Needing Demolition

Recognising a dwelling space as such, as unfit for living, as well as an apartment house as unsafe and needing demolition is vested in the interagency commission created by the federal body of executive power to assess the dwelling space of the housing fund of the Russian Federation. In the subjects of the Russian Federation, there are commissions for assessment of the dwelling space of the housing fund of the appropriate subject of the Russian Federation, and in municipalities - commissions for assessment of the dwelling space of the municipal housing fund.

The Decision defines the requirements to the dwelling space. Dwelling space shall include a home, an apartment or a room. A home is implied to be an independent building consisting of rooms and auxiliary space for household and other pertinent need. An apartment is a structurally separate space in an apartment house providing for direct access to rooms of common use in such house and consisting of one or several rooms, as well as auxiliary space for household and other pertinent needs.

The Decision provides the grounds to recognise the dwelling space as unfit for living and an apartment house as unsafe and needing demolition. Assessment of the dwelling space is vested in a commission to be arranged in pursuance of the application of the owner or tenant or on the basis of the statement of the bodies in charge of state control and enforcement.

The Regulation applies to all dwelling space on the territory of the Russian Federation available in operation regardless of the forms of ownership, except for the dwelling space located in objects of capital construction not yet put in operation and not yet registered in compliance with the City Planning Code.

Decision of the Government of the Russian Federation No. 46 of January 28, 2006 on the Normatives of Assessment of Financial Stability of Activities of Housing Cooperatives

Provides the normatives of assessment of financial stability of activities of housing co-operatives attracting and using monetary resources of their member-citizens for the purchase or construction of dwelling space and specifies the method of their determination. Thus, the normative of maximum debt of cooperative members must not be greater than 0.1, the normative of debt load - not greater than 0.4 and the normative of the debts of cooperative members - not greater than 1.

The estimate of the normatives of assessment of financial stability of activities of the cooperative shall be done on the basis of accounting information of the cooperative.

The Decision is entered into force 6 months after the day of its official publication.

Decision of the Government of the Russian Federation No. 42 of January 26, 2006 on the Endorsement of the Rules of Inclusion of the Dwelling Space in the Specialised Housing Fund and of Typical Contracts of Lease for the Specialised Dwelling Space

Inclusion of the dwelling space in the specialised housing fund and exclusion of the dwelling space from the mentioned fund shall be arranged on the basis of the decision of the body in charge of the management of the state or municipal housing fund. The Decision lists the documents necessary to qualify the dwelling space as a certain type of dwelling space of the specialised housing fund. Inclusion of dwelling space in the specialised housing fund is not permitted if the dwelling space is occupied under a social lease contract, lease of dwelling space of the state or municipal housing fund of commercial use, as well as if there are encumbrances for this property.

The Decision defines the requirements to the dwelling space qualified as specialised housing fund. Thus, it is not permitted to allocate as a service space the rooms in apartments with several tenants or owners of dwelling space. Service dwelling space may only include separate apartments.

Hostels shall include specially constructed or reconstructed for this purpose houses or parts of houses, rooms outfitted with furniture and other items necessary for living. Dwelling space in a hostel is provided to citizens proceeding from at least 6 square meters of dwelling space per person. The same norm is envisaged for the dwelling space of the mobile fund, as well as the temporary residence fund.

The Decision provides five forms of typical lease contracts for the dwelling space: fund of temporary residence of forced migrants, refugees; mobile fund, service dwelling fund and hostel.

Order of the Ministry of Education and Science of the Russian Federation No. 285 of November 22, 2005 on the Endorsement of the Minimum Necessary Works (Services) Provided for During Strikes in Organisations, Branches and Representations of the System of Education

Endorses the minimum necessary works (services) to be provided for during strikes in organisations, branches and representations of the system of education. During strikes, the works must not be stopped pertaining to life and health of students staying in educational institutions during the academic year or on the round-the-year basis. Social services must not interrupt provided by institutions in charge of teenagers to persons finding themselves in a socially jeopardising condition.

Scientific research works may not be interrupted pertaining to safety of people, their life and health, as well as to vital interests of the society, as well as the scientific research works that, if interrupted, may incur a damage on the health and life of people.

Registered in the Ministry of Justice of the Russian Federation on February 1, 2006. Reg. No. 7431.

Order of the Ministry of Justice of the Russian Federation No. 2 of January 13, 2006 on the Endorsement of the Instruction on Assistance in Employment and Settlement, As Well As on the Aid to Convicts Released from Corrective Institutions of the Criminal Execution System

Defines the procedure for the administration of a corrective institution to render assistance in employment and settlement, as well as the procedure to render aid to convicts released from punishment.

Preparation for the release of detainees of the corrective institution begins at least 6 months in advance of their release. During this period, a talk must be arranged with each of the convicts to find out where he wants to live, work or study, if there are relations with relatives, if he is ready to support his living in a free environment. Lessons must also be arranged in the school of preparation of convicts for release. It is necessary to examine applications of convicts to render aid in employment and settlement at the chosen place of residence. The convicts may get short-term leaves up to seven days long not including the time of travel for preliminary investigation of issues of employment and settlement after release.

6 months an advance of the expiry of the time of detention and, if released for other reasons, within 10 working days after the release, letters are being sent to the bodies of local government and bodies of the federal employment service at the place of residence chosen by the convict notifying of his release, availability of dwelling space, employment opportunities and skills. Requests are sent to the body of internal affairs at the place of residence chosen by the convict to find out opportunities of settling at the mentioned address.

Administration of the corrective institution must provide the convicts with travel tickets or money to pay for the travel to the place of residence, foodstuffs for the time of travel and clothing.

The Order specifies the particulars of preparation for the release of individual categories of convicts.

Registered in the Ministry of Justice of the Russian Federation on January 30, 2006. Reg. No. 7426.

Order of the Ministry of Culture and Mass Communication of the Russian Federation No. 536 of November 8, 2005 on the Typical Instruction on Business Administration in the Federal Bodies of Executive Power

Introduces general requirements to the services of documentary support, record keeping and organisation of work with documents in the federal bodies of executive power - ministries, services, agencies.

Federal bodies of executive power shall maintain business procedures on the basis of the typical regulation of internal organisation of the federal bodies of executive power (Decision of the Government of the Russian Federation No. 452 of July 28, 2005). Personal instructions on business administration are endorsed by the heads of the federal bodies of executive power after coordination with the Federal Archive Agency.

Provisions of the typical instruction shall apply to organisation of work with documents regardless of the type of medium, including their preparation, registration and control of execution using automatic (computer technologies).

Registered in the Ministry of Justice of the Russian Federation on January 27, 2006. Reg. No. 7418.

Order of the Federal Service for Financial Markets No. 05-75/pz-n of December 8, 2005 on the Procedure of Calculation of Incomes from Investing of Savings of the Housing Support for Servicemen

Defines the rules of calculation of incomes from investing of savings of the housing support for servicemen for the purpose of calculation of the amount of remuneration of the management company providing trust control of the savings of the housing support for servicemen.

Registered in the Ministry of Justice of the Russian Federation on February 1, 2006. Reg. No. 7430.

Standard of the Bank of Russia STO BR IBBS-1.0-2006 "Information Security of Organisations of the Bank System of the Russian Federation. General Provisions" (Adopted by the Order of the Central Bank of Russia No. R-27 of January 26, 2006)

Adopts the second wording of the standard STO BR IBBS-1.0-2006 "Information Security of Organisations of the Bank System of the Russian Federation. General Provisions". The standard is aimed at providing a necessary and sufficient level of information security of organisations of the bank system, their assets (including information ones), which is mainly determined by the level of information security of the bank technological processes (payment, information and other), automatic bank systems etc.

The standard is of recommended nature, its provisions being applied on the voluntary basis, if only the duty to execute it is not specified by the credit organisation.

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

Letter of the Federal Agency for Construction and the Housing and Communal Complex No. SK-280/02 of February 1, 2006 on the Prices for Design and Survey Works in Construction for the I Quarter of 2006

The index of change of the cost of design works in construction for the I quarter of 2006 makes 1.99 to the level of basic prices as of January 1, 2001, and 15.35 to the level of basic prices as of January 1, 1995.

The index of change of the cost of survey works in construction for the I quarter of 2006 makes 2.04 to the level of basic prices as of January 1, 2001, and 23.22 to the level of basic prices as of January 1, 1991.

Federal Law No. 23-FZ of February 2, 2006 on the Amendment to Article 52 of the Fundamentals of Legislation of the Russian Federation on Protection of Health of Citizens

The Government of the Russian Federation is entitled to define the procedure of determination of the degree of damage to health of citizens.

The mentioned authority is implied in Article 16 of the Federal Constitutional Law No. 2-FKZ of December 17, 1997 on the Government of the Russian Federation stating that measures to implement the right of citizens for protection of health, sanitary and epidemiological well-being are taken by the Government of the Russian Federation.

Federal Law No. 22-FZ of February 2, 2006 on the Handing over to the Hungarian Republic of the Books from the Library of the Sarospatak Reformed College of the Pritissaisk Eparchy of the Hungarian Reformed Church Moved to the USSR after World War II and Stored in the Nizhny Novgorod State Provincial Universal Scientific V.I.Lenin Library

The mentioned cultural values are handed over to the Hungarian Republic. The given books were moved to the USSR after World War II and are returned to satisfy the demand of the Hungarian Republic to return to the Sarospatak Reformed College of the Pritissaisk Eparchy of the Hungarian Reformed Church the books qualified as cultural values of unique nature, special historical, art and scientific value.

Federal Law No. 21-FZ of February 2, 2006 on the Amendments to the Federal Law on the Hydrometeorological Service

The amendments envisages a delimitation of the sphere of reference between the federal bodies of state power and the bodies of state power of the subjects of the Russian Federation in the sphere of hydrometeorology. Besides the works of federal significance, there will also be appropriate works of regional significance implied to be the ones providing for the implementation of the authority of the subjects of the Russian Federation to prevent emergency situations of inter-municipal and regional nature, natural disasters, epidemics and elimination of their consequences, as well as arrange and implement inter-municipal programs and projects in the sphere of protection of the environment and ecological safety.

The Law provides definitions of the notions of "storm warning", "storm information", "natural hazard", "hydrometeorological safety" and refines definitions of some other notions.

The federal body of executive power in charge of the hydrometeorology shall endorse according to established procedure the list of works of federal significance, organise and provide for execution, work together with other federal bodies of executive power within their sphere of reference and maintain interaction with the bodies of executive power of the subjects of the Russian Federation.

Federal Law No. 19-FZ of February 2, 2006 on the Amendments to Some of the Legislative Acts of the Russian Federation and Invalidation of Individual Provisions of Legislative Acts of the Russian Federation Pursuant to Adoption of the Federal Law on the Placing of Orders for Supplies of Commodities, Carrying out Works and Rendering Services for State and Municipal Needs

Introduces 38 amendments to legislative acts pertaining to the placing of orders for supplies of commodities, carrying out works, rendering services for state and municipal needs. The amendments remove controversies and inconsistencies having emerged pursuant to the adoption of the Federal Law No. 94-FZ of July 21, 2005 on the placing of orders for supplies of commodities, carrying out works, rendering services for state and municipal needs.

According to the Federal Law, the placing of orders for state and municipal needs regardless of their type, including the orders for audit, bank and other services, may be arranged not only through contests, but also in other ways. An opportunity is envisaged to conclude state and municipal contracts for more than one year.

Besides, an administrative responsibility of officials of the state and municipal orderers is introduced for the violation of the requirements of the Federal Law on the placing of orders for supplies of commodities, carrying out works, rendering services for state and municipal needs.

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

Decision of the Government of the Russian Federation No. 56 of February 1, 2006 on the Endorsement of the Rate of the Import Customs Duty for Some Types of Furniture Auxiliaries

The rate of the import customs duty for furniture auxiliaries and similar parts of non-precious metals (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 8302 42 900 0) is fixed in the amount of 5% of the customs cost on unlimited basis. Earlier, the similar rate was introduced by the Decision of the Government of the Russian Federation No. 177 of April 4, 2005 for 9 months.

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

Decision of the Government of the Russian Federation No. 51 of February 1, 2006 on the Endorsement of the Rates of Export Customs Duties for Commodities of Oil Exported from the Territory of the Russian Federation outside the Member-States of the Customs Union Agreements

The rate of the export customs duty for propane, butanes, ethylene, propylene, butylenes, butadiene, other liquefied gases, xylenes, light and medium distillates, gas oils, benzene and toluene is reduced form USD 133.5 to USD 120.7 per ton. The rate of the export customs duty for lubrication oils, liquid fuels, spent oil products, petrolatum, paraffin, wax, petroleum bitumen and coke is reduced from USD 71.9 to USD 65 per ton.

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

Decision of the Government of the Russian Federation No. 865 of December 31, 2005 on Additional Measures to Implement the Tied Federal Program "Housing" for the Years 2002-2010

Provides a new wording for the tied federal program "Housing" for the years 2002-2010.

The second stage of the mentioned program (2005-2010) will continue reforms in the housing sphere. Analysis of results of the first state of implementation of the program "Housing", as well as the entry into force of a packet of federal laws to build a market of affordable housing, permitted to introduce amendments to the program to provide for implementation of the main directions of the state housing policy in the framework of the national priority project "Affordable and Comfortable Housing to Citizens of Russia". The goals and tasks of the tied federal program "Housing" at the second stage are determined by the goals and tasks of the mentioned national project. To achieve this goal, the main tasks of the tied federal program are refined: creation of conditions for development of the housing sector and improvement of available dwelling space figures through increased volumes of construction with necessary communal infrastructure, development of financial and credit institutions and mechanisms; creation of conditions to bring the existing housing fund and communal infrastructure in compliance with the quality standards providing for comfortable living; providing affordability for the population of the housing and communal services at the level corresponding to their solvent demand and social standards.

Solution of the given tasks will be provided through implementation of a complex of normative and legal, organisational and financial measures in the four main directions: development of housing construction, improvement of the housing and communal complex; development of the mortgage housing crediting and the housing market; providing social dwelling space and execution of state obligations to provide dwelling space to individual categories of citizens.

Four priorities are isolated in the framework of the national project at the first stage of implementation (2006-2007) that will provide for the best achievements: increased volumes of mortgage housing crediting; increased affordability of dwelling space; increased volumes of housing construction and modernisation of communal infrastructure; implementation of state obligations to individual categories of citizens.

The total volume of financing of the tied federal program in 2006-2010 will amount to Rbl 902.4 billion from all sources.

The program must provide for the growth of the newly built and reconstructed housing to 80 million square meters a year, affordability of the dwelling space with the average cost of a standard 54 square meter apartment being equal to the average aggregate monetary income of the family of three members for three years. A reduction of the waiting time to get social dwelling space for low-income citizens is expected to be from 15-20 years to 5-7 years.

Decision of the Federal Service of State Statistics No. 107 of December 23, 2005 on the Endorsement of the Uniform Forms of Initial Registration Documents of Registration of Employees Going and Coming on Business Trips in the Federal State Bodies

Endorses uniform forms of initial registration documents to register employees going and coming on business trips in the federal state bodies: TK-1 (gos) "Ledger of Employees Going on Business Trips"; TK-2 (gos) "Ledger of Employees Coming on Business Trips".

The given forms shall apply to all federal state bodies to register federal state civil servants and other employees going on business trips to other state bodies and organisations and coming on business trips from other state bodies and organisations.

According to the Statement of the Ministry of Justice of the Russian Federation No. 01/438-Ye3 of January 25, 2006, the Order does not need the state registration.

Federal Law No. 20-FZ of February 2, 2006 on the Amendments to Some of the Legislative Acts of the Russian Federation on Servicewomen

The amendments unify terminology used in the legislation of the Russian Federation on servicewomen. The term "servicewomen" in a number of laws is replaced with the term "female staff".

Decision of the Government of the Russian Federation No. 63 of February 2, 2006 on the Amendments to the Decisions of the Government of the Russian Federation No. 830 of November 30, 2001 and No. 1364 of December 9, 1999 Pertaining to Firewood

Adjusts the codes, names of headings and the rates of customs duties pertaining to firewood. The mentioned commodities shall be imported using the rate of 15% of the customs cost and exported using the rate of 0% (for firewood in the form of logs up to 1 m long or split logs) and the rate of 6.5, however, not less than EUR 4 per cubic meter (for limbs, fagotwood).

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

Decision of the Government of the Russian Federation No. 60 of February 2, 2006 on the Endorsement of the Regulation on the Social Hygienic Monitoring

The social hygienic monitoring is arranged to provide for the sanitary and epidemiological well-being of the population. The social and hygienic monitoring is a state system of monitoring, analysis, assessment and forecasting of the health of population and the environment, as well as determination of the causal links between the condition of the health of the population and the impact on it of environmental factors to take measures to eliminate an adverse influence of the mentioned factors. The monitoring shall be arranged by the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being together with other federal bodies of executive power in charge of the state sanitary and epidemiological enforcement.

Order of the Ministry of Economic Development of the Russian Federation and the Administration of the Special Economic Zone Nos. 857-VS/D12, 4-r of January 26, 2006 on the Determination of the Origin of Individual Commodities Imported to the Customs Territory of the Russian Federation from the Special Economic Zone in the Kaliningrad Province

When qualifying the products of meat processing classified in headings 0201, 0202, 0203, 0204, 0205, 0207 of the Foreign Trade Commodity Nomenclature as originating in the special economic zone of the Kaliningrad Province, operations of mixing of poultry meat, including the mechanical boning, or animal meat with spices and/or vegetable proteins and /or salt, meat salting by pumping, operations of meat cutting, as well as operations of making of poultry meat of mechanical boning are not considered to meet the criteria of enough processing.

Registered in the Ministry of Justice of the Russian Federation on February 2, 2006. Reg. No. 7441.

Order of the Ministry of Internal Affairs of the Russian Federation No. 1175 of December 31, 2005 on the Amendments to the Normative Legal Act of the Ministry of Internal Affairs of Russia

The amendments introduced in the manual of highway patrol of the Highway Traffic Inspection of the Ministry of Internal Affairs of Russia pertain to the procedure of moving of foreign citizens and stateless persons on the territory of the Russian Federation. The mentioned persons may travel free within the boundaries of the Russian Federation except for the territories, organisations and objects requiring special permissions for entry in compliance with the legislation of the Russian Federation. In this case, the foreign citizen must carry a personal identification document specified in the federal law or recognised in compliance with an international treaty of the Russian Federation as a personal identification document, as well as a visa and the migration card in certain cases.

If a foreign citizen wishes to visit territories, organisations and objects requiring special permission in compliance with the legislation of the Russian Federation, he must carry appropriate documents with him.

Registered in the Ministry of Justice of the Russian Federation on February 2, 2006. Reg. No. 7440.

Order of the Ministry of Economic Development of the Russian Federation No. 14 of January 25, 2006 on the Endorsement of the Rules of Sending of Confirmation of Entry of Information on the Alcoholic Products in the Joint State Automatic Information System of Registration of the Volume of Production and Circulation of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products and of the Notification of the Refusal to Enter the Mentioned Information

Confirmation of the entry of submitted information on the imported alcoholic products in the joint information system shall be sent by the customs body no later than within 10 working days from the date of accepting of the request to enter the mentioned information.

The same time limit is specified for the customs body to send a notification of refusal to enter such information to the organisation engaged in import of alcoholic products to the Russian Federation, if insufficient or incorrect information is found in the request, with a motivation of the reasons of refusal.

Registered in the Ministry of Justice of the Russian Federation on February 1, 2006. Reg. No. 7436.

Order of the Ministry of Economic Development of the Russian Federation No. 13 of January 25, 2006 on the Endorsement of the Format of Information on the Labelled Alcoholic Products Entered in Excise Duty Stamps That Can Be Read Using Technical Means of the Joint State Automatic Information System of Registration of the Volume of Production and Circulation of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products

Information on the labelled alcoholic products is entered in excise duty stamps in Russian in the form of a two-dimensional bar code. The Order lists information to be entered in excise duty stamps.

The two-dimensional bar code is entered in the stamp in the format providing for the reading of information on the labelled alcoholic products using technical means of the joint state automatic information system.

Registered in the Ministry of Justice of the Russian Federation on February 1, 2006. Reg. No. 7435.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 8 of January 10, 2006 on the Endorsement of the Classification of the Types of Economic Activities by Professional Risk Classes

The classification distributes the types of economic activities by classes depending on professional risk (from 1 to 32). The first class includes: extraction of natural gas and gas condensate; printing; publishing; production of steam and hot water (thermal power) in boilers; agentship in wholesale trade of foodstuffs and other. 32nd class includes: hunting and wild animal breeding; coal extraction; extraction of ores of non-ferrous metals; extraction and enrichment of tin ore and other.

According to the Statement of the Ministry of Justice of the Russian Federation No. 01/598-YeZ of January 30, 2006, the Order does not need the state registration.

Decision of the Government of the Russian Federation No. 68 of February 4, 2006 on the Endorsement of the Rules of Granting and Redistribution of Subsidies in 2006 from the Federal Fund of Co-Financing of Social Expenses for Partial Reimbursement of Expenses of the Budgets of the Subjects of the Russian Federation Pertaining to State Allowances to Citizens with Children, Measures of Social Support of Veterans of Labour and Logistic Support, Social Support of Rehabilitated Persons and Persons Having Become Victims of Political Repressions

The subsidies for partial reimbursement of the mentioned expenses of the budgets of the subjects of the Russian Federation shall be transferred to the budgets of the subjects of the Russian Federation on the accounts of the territorial bodies of the Federal Treasury. The subsidies shall be granted in the I quarter of 2006 proceeding from the amounts envisaged in Appendix 15 to the federal budget for 2006. In the II-IV quarters of 2006, the subsidies shall be granted according to the summary budget list of the federal budget for the appropriate quarter taking into account the right of redistribution of the amounts of subsidies among the subjects of the Russian Federation granted to the Ministry of Finance of Russia.

The Ministry of Finance of Russia may reduce amounts of subsidies to the subjects of the Russian Federation that have debts in execution of the mentioned obligations or residues of resources of the federal budget as of the reporting date, as well as augment the amounts of subsides to the subjects of the Russian Federation that do not have such debts.

Decision of the Government of the Russian Federation No. 66 of February 4, 2006 on the Procedure of Granting Subventions in 2006 from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Provide Grants and Subventions to the Budgets of Closed Administrative Territorial Formations

Subventions and grants are provided for resettlement of citizens, development of social and engineering infrastructure, as well as to equalise the budgets of closed administrative territorial formations.

Subventions are provided by the Ministry of Finance of Russia through transfers to the budgets of subjects of the Russian Federation on the accounts of the territorial bodies of the Federal Treasury.

The Decision envisages a quarterly submission of reports of the use of subventions no later than the 15th of the month following the reported period by financial bodies of the subjects of the Russian Federation to the Ministry of Finance of Russia.

Decision of the Government of the Russian Federation No. 64 of February 2, 2006 on the Granting of Subsidies from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Implement the State Support in the Sphere of Agroindustrial Complex

Specifies the procedure and terms of granting subsidies from the federal budget to the budgets of the subjects of the Russian Federation to implement state support in the sphere of agroindustrial complex.

Defines the list of the types of agricultural activities the Ministry of Agriculture of Russia may support and transfer subsidies to the budgets of the subjects of the Russian Federation. Up to 30% of the annual volume of resources envisaged for the subsidies may be transferred during the I quarter of 2006.

The subsidies shall be granted on the terms of: shared financing of expenses; assigning the body of the subject of the Russian Federation in charge of interaction with the Ministry of Agriculture; submission to the Ministry of Agriculture of Russia of information on the amount of resources of the budget of the subject of the Russian Federation allocated for the financing of expenses; submission to the Ministry of Agriculture of Russia of reports of financial and economic standing of producers of the agroindustrial complex of the subject of the Russian Federation.

Control over the use of the subsidies for designated purposes shall be vested in the Ministry of Agriculture of Russia and the Federal Service of Financial and Budget Enforcement.

Decision of the Government of the Russian Federation No. 54 of February 1, 2006 on the State Construction Enforcement in the Russian Federation

The Federal Service of Ecological, Technological and Nuclear Enforcement and the Ministry of Defence of Russia are entitled to implement the state construction enforcement in the Russian Federation in the sphere of objects of use of nuclear power, hazardous industrial objects, communication lines and objects of military infrastructure. The state construction enforcement of other objects is implemented in compliance with Article 54 of the City Planning Code by the bodies of executive power of the subjects of the Russian Federation.

The task of the federal bodies is prevention, as well as revealing and stopping of violations on the part of the construction party, client, contractor of compliance of works carried out in the process of construction, reconstruction, capital repair of objects of capital construction with the requirements of technical regulations, other normative legal acts and design documentation.

The enforcement shall be implemented by arranging checks. An act is drawn up as a result of the check and an order is issued on its basis. After the end of construction, reconstruction, capital repair of the object of capital construction, the body of state construction enforcement shall carry out a (final) check to assess the carried out works and take the decision to issue a statement of compliance or refuse to issue such statement.

Provides criteria to qualify the objects of capital construction as specially hazardous, technically complicated and unique objects.

Before introduction of changes in the Code of Administrative Violations of the Russian Federation, higher officials of the Federal Service of Ecological, Technological and Nuclear Enforcement and its territorial bodies shall implement the authority of the heads of inspections of the state architectural and construction enforcement.

Decision of the Government of the Russian Federation No. 877 of December 31, 2005 on the Procedure for Providing Invalids at the Expense of Resources of the Federal Budget with Technical Means of Rehabilitation and Individual Categories of Veteran Citizens with Prosthetic Appliances (Other Than Dentistry Prosthetic Appliances)

Defines the procedure of providing invalids (except for the invalids of industrial accidents and occupational diseases) at the expense of resources of the federal budget with technical means of rehabilitation envisaged in the Order of the Government of the Russian Federation No. 2347-r of December 30, 2005 and individual categories of veteran citizens with prosthetic appliances (other than dentistry prosthetic appliances).

Appropriate applications shall be submitted by invalids, veterans or their representatives to the executive bodies of the Social Insurance Fund at the place of residence and shall be processed by authorised bodies within 15 days.

The Decision applies to legal relations emerging from January 1, 2006.

Decision of the Government of the Russian Federation No. 876 of December 31, 2005 on the Procedure of Providing Financial Support in 2006 of Expenses to Pay for the Services of Additional Preventive Medical Examinations of Working Citizens and Initial Medical and Sanitary Aid Rendered to Them at the Expense of Resources from the Budget of the Federal Fund of Obligatory Medical Insurance Transferred to the Social Insurance Fund of the Russian Federation

Specifies the procedure of financing in 2006 of expenses of organisations rendering medical services to pay for the additional preventive examinations of working citizens and initial medical and sanitary aid rendered to working citizens at the expense of resources from the budget of the Federal Fund of Obligatory Medical Insurance transferred to the Social Insurance Fund.

The financing of expenses to pay for the additional preventive examinations and initial medical and sanitary aid is arranged under a contract concluded according to the typical form endorsed by the Decision between the regional division of the Social Insurance Fund, territorial fund of obligatory medical insurance and the organisation rendering medical services holding a license for medical activities.

Financial support of expenses to pay for the services of additional preventive examinations of working citizens and initial medical and sanitary aid rendered to them shall be provided in 2006 by the Social Insurance Fund at the expense of resources transferred from the budget of the Federal Fund of Obligatory Medical Insurance in the amount of Rbl 7 billion.

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

Order of the Ministry of Finance of the Russian Federation No. 167n of December 30, 2005 on the Endorsement of the Form of the Ledger of Incomes and Expenses of Organisations and Independent Entrepreneurs Using the Simplified System of Taxation and Its Filling Procedure

Endorses a new form of the ledger of incomes and expenses of organisations and independent entrepreneurs using the simplified system of taxation and its filling procedure.

Organisations and independent entrepreneurs using the simplified system of taxation shall register all economic operations for the reported (tax) period in chronological sequence on the basis of initial documents using positional notation.

Registered in the Ministry of Justice of the Russian Federation on February 3, 2006. Reg. No. 7453.

Order of the Ministry of Internal Affairs of the Russian Federation No. 1059 of December 28, 2005 on the Endorsement of the Instruction on the Forming and Keeping of the Register of Participants of the Accumulated Mortgage System of Housing Support for Servicemen of Internal Troops of the Ministry of Internal Affairs of Russia

The Instruction on the forming and keeping of the register of participants of the accumulated mortgage system of housing support for servicemen of internal troops of the Ministry of Internal Affairs of Russia is endorsed to organise the work to form and keep the register itself, as well as to submit to the Department of Quarterage and Logistic Construction of the Command of Internal Troops of the Ministry of Internal Affairs of Russia information on participants of the accumulated mortgage system of housing support for servicemen of internal troops of the Ministry of Internal Affairs of Russia necessary for inclusion in the register and keeping of the personal savings accounts.

The Instruction specifies that participants may include contract servicemen of internal troops of the Ministry of Internal Affairs of Russia being the citizens of the Russian Federation and included in the register. The participants may include: persons having graduated from military educational institutions to become an officer from January 1, 2005; officers called up to the military service from the reserve and having concluded the first contract from January 1, 2005; warrant officers with the total length of contract military service of 3 years beginning with January 1, 2005; sergeants and sergeant-majors, non-rated men having concluded the second contract for the military service no sooner than January 1, 2005 wishing to participate.

The register shall be formed and kept by the body in charge of registration. According to the Instruction, the register shall be kept on paper and electronic media. Registration number is assigned to each participant when included in the register. The time limit for entry in the register of the record of inclusion of the serviceman in the register or exclusion from it may not be greater than 3 months from the date of the appropriate event.

The Instruction specifies the list of the grounds to include a serviceman in the register. Lists of persons wishing to be included in the register are formed in the military units where the given persons serve. No later than the first of the month following the reported one, the lists are sent to the districts of internal troops of the Ministry of Internal Affairs of Russia where a summary list is prepared on the basis of them. The summary list is a document confirming the grounds for inclusion of the serviceman in the register. Summary lists shall be sent to the body in charge of registration no later than the 10th of each month.

The Instruction specifies the grounds and procedure of entry of changes in the register, as well as exclusion of servicemen from it. The grounds to exclude may be: dismissal from the military service; exclusion from the payroll because of the death or recognised missing or deceased.

To provide for the forming and keeping of the register, special commissions will be created in the military management bodies to prepare information and documents for the register. The Instruction specifies that officials found guilty of unmotivated inclusion or refusal to include the servicemen in the register shall bear responsibility according to the procedure specified in the legislation of the Russian Federation. Commanders of military units shall bear personal responsibility for the processing in due time of reports of servicemen to include them in the register.

Beside the Instruction, the Order specifies the forms of the list for inclusion of serviceman in the register of participants of the accumulated mortgage system of housing support for servicemen of internal troops of the Ministry of Internal Affairs of Russia, summary list, report of inclusion of serviceman in the register and some other forms.

Registered in the Ministry of Justice of the Russian Federation on February 3, 2006. Reg. No. 7452.

Order of the Ministry of the Industry and Power Supplies of the Russian Federation No. 2 of January 10, 2006 on the Endorsement of the Form of the Resource Certificate

Decision of the Government of the Russian Federation No. 726 of December 5, 2005 defined the rules of export of liquefied hydrocarbon gases (codes according to the Foreign Trade Commodity Nomenclature of Russia 2711 12 110 0-2711 19 000 0, 2901 10 100 0 and 2901 10 900 0). It specified, in particular, that registration of supplies of liquefied hydrocarbon gasses for export shall be carried out by the customs bodies on condition of submission by oil and oil-and-gas processing organisations of special resource certificates. The certificates confirm availability with organisations exporting liquefied hydrocarbon gasses of appropriate products in volumes sufficient for export, taking into account the schedules of supplies of liquefied gasses to the internal market of the Russian Federation.

In execution of the mentioned Decision of the Government, the Ministry of the Industry and Power Supplies of Russia endorses the form of the resource certificate. The certificate shows which quantity of liquefied gasses in tons must be supplied by exporter to the internal market of the country. The period is specified within which the organisation may export a certain amount of tons of gasses abroad.

The certificate is filled out for each type of liquefied gas separately. Each certificate must be certified with the seals of the organisation possessing the resources and the oil and gas processing, petrochemical factory.

The certificate is drawn up in triplicate and is submitted to the regional divisions of the customs bodies, the Federal Customs Service, Federal Power Supply Agency.

Registered in the Ministry of Justice of the Russian Federation on February 3, 2006. Reg. No. 7448.

Order of the Federal Service for Financial Markets No. 05-81/pz-n of December 15, 2005 on the Endorsement of the Regulation on the Activities of a Specialised Depositary Having Concluded a Contract for the Services of a Specialised Depositary to the Federal Body of Executive Power Providing for the Functioning of the Accumulated Mortgage System of Housing Support for Servicemen

Specifies the requirements to the activities of the specialised depositary having concluded a contract for the services of a specialised depositary to the federal body of executive power providing for the functioning of the accumulated mortgage system of housing support for servicemen.

The specialised depositary shall undertake to store certificates for certified securities, as well as register the rights for uncertified securities used to invest the savings of the housing support of servicemen. It shall also control management companies providing trust control for the savings.

Registered in the Ministry of Justice of the Russian Federation on February 3, 2006. Reg. No. 7447.

Order of the Ministry of Emergency Situations of the Russian Federation, Ministry of Information Technologies and Communication of the Russian Federation, Ministry of Culture and Mass Communication of the Russian Federation No. 877/138/597 of December 7, 2005 on the Endorsement of the Regulation on the Organisation of Operative Maintenance of the Warning Systems for the Population

Specifies the procedure of technical maintenance, current repair works, as well as planning and registration of operation and repair works of the territorial warning systems for the population. These functions are vested in the communication organisations, communication operators or TV and radio broadcasting organisations.

The Regulation is intended for the use of the federal bodies of executive power, bodies of executive power of the subjects of the Russian Federation, as well as communication organisations, communication operators, federal state unitary enterprise Russian TV and Radio Broadcasting Network and its branches and organisations.

Registered in the Ministry of Justice of the Russian Federation on February 3, 2006. Reg. No. 7443.

Order of the Federal Customs Service No. 1130 of December 2, 2005 on the Regulation on the Federal Customs Service

Specifies general rules of organisation of activities of the Federal Customs Service of Russia in implementation of its authority and interaction with other federal bodies of executive power, including the procedure of interaction with the Ministry of Economic Development of Russia supervising it. The Regulation also defines the structure of the Federal Customs Service of Russia, sphere of reference of its managing bodies, procedure of planning and organisation of work to execute the orders, prepare draft normative legal acts and also in other spheres of activities.

Registered in the Ministry of Justice of the Russian Federation on February 2, 2006. Reg. No. 7438.

Order of the Ministry of the Industry and Power Supplies of the Russian Federation No. 301 of November 11, 2005 on the Endorsement of the Method of Determination of the Norms of Free Coal Rations for Household Needs Handed out to Pensioners and Other Categories of Persons Living in Coal Producing Regions in Homes with Stove Heating and Entitled to Get Them in Compliance with the Legislation of the Russian Federation

The worked out method is intended for the determination of the norms of free coal rations handed out to pensioners and other categories of persons entitled to get them in compliance with the legislation of the Russian Federation because of liquidation of mines, open-cast collieries and divisions of the paramilitary rescue units during the restructuring of the coal industry.

The norms are calculated taking into account the natural and climatic characteristics of the coal producing regions, quality of the housing fund, maximum hourly heat consumption for heating per square meter of dwelling space in a particular coal producing region, estimated ambient temperature of the heated rooms and the coal mark.

Registered in the Ministry of Justice of the Russian Federation on February 1, 2006. Reg. No. 7432.

Direction of the Central Bank of Russia No. 1654-U of February 1, 2006 on the Invalidation of the Direction of the Bank of Russia No. 374-U of October 5, 1998 on the Repo Operations

Invalidates the Direction of the Central Bank of Russia having introduced an interim procedure for repo operations with the bonds of the Central Bank of Russia. Being in effect now is the Direction of the Central Bank of Russia No. 1365-U of December 30, 2003 on the particulars of direct repo operations carried out by the Bank of Russia with credit organisations.

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

Letter of the Central Bank of Russia No. 12-T of February 1, 2006 on the Procedure of Providing Information of State Registers to Credit Organisations in Compliance with the Federal Law on the Combating of Legalisation (Laundering) of Incomes Obtained in a Criminal Way and Financing of Terrorism

Explains the procedure of execution by the federal bodies of executive power of their duty to provide to organisations carrying out operations with monetary resources or another property information of the Joint State Register of Legal Entities, Summary State Register of Representations of Foreign Companies Accredited on the Territory of the Russian Federation, as well as information on the lost, invalid passports, passports of deceased natural persons, lost blank passports.

Letter of the Central Bank of Russia No. 10-T of January 31, 2006 on the Inclusion of Securities in the Lombard List of the Bank of Russia

The Lombard List shall include now the bonds of the Foreign Trade Bank with the state registration number of issue 40401000 and the bonds of the OAO Russian Railways with the state registration number of issues 4-04-65045-D, 4-06-65045-D, 4-07-65045-D.

Decision of the Government of the Russian Federation No. 73 of February 1, 2006 on the Amendments to the Decision of the Government of the Russian Federation No. 31 of January 23, 2004

Brings in compliance with the actual legislation the procedure of application of estimated rates of the export customs duty for raw oil and the tax on extraction of mineral resources (oil) in calculation of additional incomes of the federal budget due for transfer to the Stabilisation Fund.

Instead of the earlier available fixed values of the basic price for oil used to calculate the rates, now an estimated rate of export customs duty for raw oil is applied with the basic price for oil specified in Item 2 of Article 96.1 of the Budget Code equal to the limiting rate of the export customs duty for raw oil calculated according to Item 4 of Article 3 of the Law of the Russian Federation No. 5003-1 of May 21, 1993 on the customs tariff. The same procedure is used to calculate the rate of the tax on extraction of mineral resources (oil).

According to Item 2 of Article 96.1 of the Budget Code, the basic price for oil is implied to be the price for the raw Urals oil equivalent to USD 197.1 per ton (as of January 1, 2006).

Amendments are introduced in the time limits for calculation of additional incomes of the federal budget and the procedure of their transfer.

Decision of the Government of the Russian Federation No. 72 of February 4, 2006 on the Granting of Subsidies from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Reimburse Part of Expenses to Pay the Interest under Credits Obtained by Citizens Engaged in Part-Time Farming in Russian Credit Organisations in 2006 for up to 5 Years

The subsidies are granted to the budgets of the subjects of the Russian Federation to reimburse part of expenses to pay the interest under credits obtained for 2 to 5 years (depending on credit goal). The total amount of credits obtained by the borrower within 2 years may not be greater than Rbl 300,000.

The subsidies are provided to borrowers on the monthly basis in the amount of 95% of the bank rate of the Central Bank of Russia. If the interest rate of the credit is lower than the bank rate, the subsidy is granted in the amount of 95% of the actual expenses.

The Decision lists the documents necessary to get the subsidy.

The subsidies are transferred by the Ministry of Agriculture of Russia to the budgets of the subjects of the Russian Federation on the basis of the estimate certificate drawn up to the provided form submitted to the Ministry of Agriculture of Russia on the monthly basis.

Decision of the Government of the Russian Federation No. 71 of February 4, 2006 on the Granting of Subsidies from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Reimburse Part of Expenses to Pay the Interest under Credits Obtained by Agricultural Consumer Cooperatives in Russian Credit Organisations in 2006 for up to 2 Years

The subsidies are granted to the budgets of the subjects of the Russian Federation to reimburse part of expenses to pay the interest under credits obtained by agricultural consumer cooperatives, where at least 70% of the members are peasant (farmers') enterprises and citizens engaged in part-time farming, in Russian banks in 2006 for up to 2 years. The credits must be used for designated purposes to purchase home-made agricultural raw materials for industrial processing, fuels and lubricants, spare parts and materials for repair of agricultural equipment, mineral fertilisers, means of protection of plants, fodders, veterinary preparations and other material resources for seasonal works, the list being endorsed by the Ministry of Agriculture of Russia, to purchase young animals and poultry, as well as to pay insurance contributions when insuring the crops.

The subsidies are granted to borrowers on the monthly basis in the amount of 95% of the bank rate of the Central Bank of Russia.

The Decision introduces a limit on the total amount of the credit obtained by one agricultural consumer cooperative: it may not be greater than Rbl 10,000.

Decision of the Government of the Russian Federation No. 69 of February 4, 2006 on the Endorsement of the Rules of Granting of Subsidies from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Reimburse Part of Expenses to Pay the Interest under Investment Credits Obtained in 2006 by Agricultural Producers, Organisations of the Agroindustrial Complex of All Proprietary Forms and Peasant (Farmers') Enterprises in Russian Credit Organisations for up to 8 Years for Construction, Reconstruction and Modernisation of Animal Breeding Complexes (Farms)

The subsidy is granted by the Ministry of Agriculture of Russia to the borrower from the budget of the subject of the Russian Federation on the monthly basis on condition of timely redemption of the credit and payment of interest accrued under the credit contract concluded with the bank. The subsidy for reimbursement of interest for overdue debts is not provided.

The subsidy is provided to agricultural producers and organisations of the agroindustrial complex in the amount of 2/3 of the suffered expenses to pay the interest, however, not greater than 2/3 of the bank rate of the Central Bank of Russia, and for peasant (farmers') enterprises - in the amount of 95% of the bank rate of the Central Bank of Russia.

The Decision lists the documents to be submitted to the authorised body to get the subsidy.

Order of the Ministry of Economic Development of the Russian Federation No. 339 of December 22, 2005 on the Particulars of Declaring of Individual Commodities in the Cargo Customs Declaration

Specifies the list of individual types of commodities placed under the customs regime of release for internal consumption where information on commodities of the same name featuring different technical and/or commercial characteristics must be declared separately using additional sheets to the cargo customs declaration for each group of commodities of different trade-marks and/or models.

Besides, information for the given commodities in Column 31 "Cargo Items and Description of Commodities" of the cargo customs declaration under number 1 is entered using the character ";" in a certain sequence: name; trade-mark; model; information on the commodity permitting to identify and classify the commodities according to the Foreign Trade Commodity Nomenclature, including the one envisaged in individual normative legal acts in the customs sphere.

The mentioned list includes: heating devices (7321 11 according to the Foreign Trade Commodity Nomenclature), linen dryers (8421 12 000 0 according to the Foreign Trade Commodity Nomenclature), household dish washing machines (8422 11 000 0 according to the Foreign Trade Commodity Nomenclature) and other types of commodities.

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 February 7, 2006. Reg. No. 7462.

Order of the Ministry of Justice of the Russian Federation No. 16 of January 31, 2006 on the Endorsement of the Instruction on the Organisation and Implementation by the Ministry of Justice of the Russian Federation of the Agency Control of Observation of Human Rights in Institutions and Territorial Bodies of the Criminal Execution System

The Instruction specifies the procedure of organisation and implementation by the Ministry of Justice of the Russian Federation of agency control of observation of the rights and legal interests of convicts and detainees of institutions and territorial bodies of the criminal execution system. Agency control is arranged for the purpose of protection of the rights of convicts, suspects and the accused in the course of execution of criminal punishments and detention, as well as to investigate and summarise the practice of the Federal Service of Execution of Punishments of Russia pertaining to observation of human rights.

The main tasks of the agency control is revealing and elimination of violations of the rights and legal interests of detainees, working out the measures to eliminate and prevent violations of human rights, as well as the reasons and conditions contributing to them. Materials are being prepared as a result of the checks on observation of human rights in the course of execution of punishments to inform the President of the Russian Federation and the Government of the Russian Federation.

Registered in the Ministry of Justice of the Russian Federation on February 7, 2006. Reg. No. 7459.

Order of the Federal Fund of Obligatory Medical Insurance No. 127 of December 27, 2005 on the Endorsement of the Procedure of Transfer by the Territorial Fund of Obligatory Medical Insurance of Resources to Accounts of the Pharmacy Organisation in Case of Absence in the Subject of the Russian Federation of a Medical Insurance Organisation Providing Necessary Medicines to Citizens in 2006

According to the endorsed procedure, resources of the territorial fund of obligatory medical insurance are transferred to accounts of the pharmacy organisation on the basis of the state contract concluded after an open contest among pharmacy organisations for the right of supply and sale of medicines to citizens entitled for the state social aid in compliance with the Federal Law No. 178-FZ of July 17, 1999 on the state social aid.

After checking the documents submitted by the pharmacy organisation carried out by the territorial fund of obligatory medical insurance, resources are transferred to the accounts of the organisation from a separate account of the territorial fund of obligatory medical insurance opened in the institution of the Central Bank of Russia.

The territorial fund of obligatory medical insurance may not cover expenses of the pharmacy organisation to provide medicines to persons other than those included in the federal register of persons entitled for the state social aid, as well as the medicines other than those included in the appropriate list of medicines endorsed by the Ministry of Public Health and Social Development of the Russian Federation.

The payment for the medicines is arranged after their sale to citizens using the prices not higher than those registered according to established procedure, taking into account the trade mark-up.

Final settlement of payments for the medicines actually sold to individual categories of citizens in 2005 will be made in the I quarter of 2006.

Registered in the Ministry of Justice of the Russian Federation on February 7, 2006. Reg. No. 7457.

Decision of the Management Board of the Pension Fund of the Russian Federation No. 246p of December 14, 2005 on the Endorsement of the Procedure of Adjustment of Information of the Personified Records and Personal Accounts of the Insured Pertaining to the (Insured) Length of Service Available before January 1, 2002 by the Territorial Bodies of the Pension Fund of the Russian Federation

Defines the rues of adjustment of information of the personified records in the personal accounts of the insured pertaining to the (insured) length of service for the period from the date of opening of the personal account to January 1, 2002 and the procedure of adjustment of the personal accounts of the insured pertaining to the mentioned length of service by the territorial bodies of the Pension Fund of Russia.

The adjustment is arranged to provide for a full and correct information on the (insured) length of service for the period before January 1, 2002 in the personal accounts of the insured, timely and motivated assigning of labour pensions. Adjustment of information of the personified records and adjustment of the personal accounts is carried out when the insured applies to correct information on the length of service, in cases of failure on the part of the insurant to present correct information within 2 weeks after being asked to eliminate inconsistencies, refusal on the part of the insurant to present information and if the state (municipal) body or insurant present additional documents confirming the (insured) length of service of the insured for the period before January 1, 2002.

Registered in the Ministry of Justice of the Russian Federation on February 3, 2006. Reg. No. 7454.

Order of the Ministry of Internal Affairs of the Russian Federation No. 1061 of December 28, 2005 on the Endorsement of the Instruction on the Preparation of Information on the Number of Participants of the Accumulated Mortgage System of Housing Support for Servicemen of Internal Troops of the Ministry of Internal Affairs of Russia to Form the Budget Estimate

Work to prepare information on the number of participants of the accumulated mortgage system of housing support for servicemen of internal troops of the Ministry of Internal Affairs of Russia for the subsequent calendar year shall be arranged from January 1 to April 1 of the current year.

Information on the students and servicemen wishing to participate in the accumulated mortgage system submitted by the chiefs of military institutions of higher professional education of internal troops of the Ministry of Internal Affairs of Russia and commanders of military units will be used by the military management bodies to prepare summarised information on the number of participants in the subsequent calendar year and send it to the body in charge of registration.

Information on the number of officers called up from the reserve having concluded the first contract in the previous year shall be submitted by the Personnel Department of the Command of Internal Troops of the Ministry of Internal Affairs of Russia to the Department of Quarterage and Logistic Construction of the Command of Internal Troops of the Ministry of Internal Affairs of Russia.

On the basis of obtained information of the military management bodies and taking into account statistical information, the body in charge of registration shall prepare information on the number of participants and plan the volume of budget allocations, prepare estimates and substantiation to be sent to the authorised federal body providing for the functioning of the accumulated mortgage system of housing support for servicemen.

The forms of submission of information are specified.

Registered in the Ministry of Justice of the Russian Federation on February 3, 2006. Reg. No. 7451.

Order of the Ministry of Internal Affairs of the Russian Federation No. 1060 of December 28, 2005 on the Documents Necessary to Form and Keep the Register of Participants of the Accumulated Mortgage System of Housing Support for Servicemen of Internal Troops of the Ministry of Internal Affairs of Russia

Endorses the form of the register of participants of the accumulated mortgage system of housing support for servicemen of internal troops of the Ministry of Internal Affairs of Russia on paper medium, the forms of documents necessary to form and keep the mentioned register, structure of the registration number of a participant of the accumulated mortgage system of housing support for servicemen of internal troops of the Ministry of Internal Affairs of Russia, as well as the procedure of introduction of changes in the registration number of participant.

The register is a list of information on participants of the accumulated mortgage system of hosing support for servicemen of internal troops of the Ministry of Internal Affairs of Russia formed and maintained according to the rules endorsed by the Decision of the Government of the Russian Federation No. 89 of February 21, 2005 by the federal bodies of executive power where military service is envisaged by the federal law.

The register on paper medium consists of the ledgers of participants and their registration files.

Registered in the Ministry of Justice of the Russian Federation on February 3, 2006. Reg. No. 7450.

Order of the Ministry of Economic Development of the Russian Federation No. 12 of January 25, 2006 on the Endorsement of Specimens, List of Requisites and Security Elements of Excise Duty Stamps for Labelling Alcoholic Products

All alcoholic products will be labelled with ten types of excise duty stamps. Three stamps are issued separately for wines. For other alcoholic drinks, the stamps are issued depending on the strength (greater than 9%, up to 25% and greater than 25%) and the volume of the container.

Excise duty stamps must have the same depiction for all importers of foreign-made alcoholic products showing three digits of the series and eight digits of the number, as well as protection against forgery of at least level "B" according to technical requirements and production conditions of protected printed items. The stamps will be used to enter the name of the producer, its place of location (city), year of production, level of protection.

To destroy the stamp in an attempt of removal, knurling is applied on it.

Registered in the Ministry of Justice of the Russian Federation on February 1, 2006. Reg. No. 7437.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-04/1/22 of January 16, 2006

Taxpayers suffering losses from operations with securities in the previous tax period may reduce the taxable base obtained for operations with securities in the reporting period.

Incomes from operations with securities available at the organised market of securities may not be reduced by expenses or losses from operations with securities other than those available at the organised market of securities. Incomes from operations with securities other than those available at the organised market of securities may not be reduced by expenses or losses from operations with securities available at the organised market of securities.

Thus, there is a restriction not permitting to reduce the profit from the main activities by the amount of losses from operations with securities in the determination of the taxable base.

In this cases, there is an opportunity to reduce the profit from operations with securities by the amount of losses obtained in the main activities.

In the determination of the overall taxable base for the profit tax, the losses from the main activities is reduced by the amount of profit for operations with securities.

If the amount of losses from the main activities is greater than the profit obtained in operations with securities, the object of taxation for the profit tax is not available.

Decision of the Government of the Russian Federation No. 77 of February 7, 2006 on the Abolishment of the Licensing of the Import of Carpets and Textile Flooring Originating in the European Union and Invalidation of Some of the Acts of the Government of the Russian Federation

Abandons the licensing of import to the Russian Federation of carpets and textile flooring originating in the European Union. Earlier, the Decision of the Government of the Russian Federation No. 1549 of December 11, 1997 introduced interim quotas for the import of the mentioned commodities.

Decision of the Government of the Russian Federation No. 76 of February 7, 2006 on the Endorsement of the Big and Specially Big Amount of Narcotic Drugs and Psychotropic Substances for the Purposes of Articles 228, 228.1 and 229 of the Criminal Code of the Russian Federation

Defines the big and specially big amounts of narcotic drugs and psychotropic substances for the purposes of Articles 228, 228.1 and 229 of the Criminal Code of the Russian Federation. The given Articles specify criminal responsibility for illegal purchase, storage, transportation, making, processing, production, sale of narcotic drugs, psychotropic substances, as well as for their stealing or extortion.

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

Decision of the Government of the Russian Federation No. 70 of February 4, 2006 on the Endorsement of the Rules of Granting Subsidies from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Reimburse Part of Expenses to Pay the Interest under Loans Obtained in Agricultural Credit Consumer Cooperatives in 2006 by the Members of These Credit Cooperatives

The subsidies are granted to the budgets of the subjects of the Russian Federation to reimburse part of expenses to pay the interest under the loans obtained in agricultural credit consumer cooperatives in 2006 by the members of theses cooperatives - peasant (farmers') enterprises, citizens engaged in part-time framing, as well as agricultural consumer cooperatives where at least 70% of the members are peasant (farmers') enterprises and citizens engaged in part-time framing.

The list of documents confirming the use of loans for designated purposes is defined by the Ministry of Agriculture of Russia. The subsidies are provided to borrowers on the monthly basis in the amount of 95% of the bank rate of the Central Bank of Russia. If the interest rate for the credit is lower than the bank rate of the Central Bank of Russia, the subsidy is granted in the amount of 95% of the actual expenses to pay the interest.

The Decision envisages a monthly submission of reports by the bodies of executive power of the subjects of the Russian Federation authorised to maintain interaction with the Ministry of Agriculture of Russia.

Order of the Federal Customs Service No. 4 of January 11, 2006 on the Authority of the Customs Bodies Located in Moscow, Moscow Province, St.Petersburg and Leningrad Province to Carry out Customs Operations with Diplomatic Mail of Foreign States and Commodities Moved by Individual Categories of Foreigners

Lists customs bodies located in Moscow and the Moscow Province, in St.Petersburg and the Leningrad Province authorised to carry out customs operations with diplomatic mail and the consular pouch of foreign states, as well as commodities moved by foreigners enjoying customs exemptions envisaged in Chapter 25 of the Customs Code.

The Butovo Customs Post of the Moscow Western Customs Office enjoys exclusive authority to carry out customs operations for motor vehicles and trailers to them moved by foreigners enjoying customs exemptions when senders or recipients are located in Moscow and the Moscow Province.

Registered in the Ministry of Justice of the Russian Federation on February 7, 2006. Reg. No. 7458.

Decision of the Federal Service of State Statistics No. 4 of January 24, 2006 on the Endorsement of the Procedure of Filling and Submission of the Form of the Federal Statistical Monitoring PM "Information on the Main Figures of Activities of a Small Enterprise"

According to the endorsed procedure, the form of the federal state statistical monitoring PM "Information on the Main Figures of Activities of a Small enterprise" shall be submitted by pertinent commercial organisations.

Such organisations must meet the following requirements: share of property in the registered capital of the Russian Federation and subjects of the Russian Federation, municipal property, public and religious organisations, charitable and other funds in the registered capital not greater than 25%; share of one or several legal entities other than small businesses not greater than 25%; average number of employees in industry, construction and in transportation - not greater than 100 persons, in agriculture and scientific research sphere - 60 persons, in retail trade and household services - 30 persons, in wholesale trade, other sectors and other types of activities - 50 persons.

Small businesses applying the simplified system of taxation shall preserve existing procedure of submission of statistical reports. The given enterprises shall submit form PM according to the commonly accepted procedure.

Small businesses finding themselves temporarily out of business where production of commodities and services or investment activities were available partly in the reporting period shall submit the form according to the commonly accepted procedure while indicating the time when they were out of business.

Natural persons engaged in entrepreneurial activities without the forming of the legal entity shall not submit form PM of the federal state statistical monitoring.

According to the procedure, the form of the federal state statistical monitoring PM shall include information on the whole of the legal entity, i.e. all branches and structural divisions of the given small enterprise regardless of their place of location.

The form shall be submitted on the quarterly basis as a sum total for the period from the beginning of the reported period and for the appropriate period of the previous year. The procedure specifies the rules of filling out of each section of the form: "Number of Employees and Accrued Earnings"; "General Economic Figures"; "Wholesale and Retail Trade of Commodities, Turnover of Public Catering"; "Cargo Transportation and Turnovers in Highway Transportation"; "Production and Consignments by the Types of Commodities".

Banks, insurance and other financial and credit organisations (including exchanges, pawnshops) shall submit information only in Section 1 "Number of Employees and Accrued Earnings" of form PM.

Pursuant to the endorsement of the procedure, the Decision invalidates from the moment of its entry into force the Decision of the Federal Service of State Statistics No. 14 of February 9, 2005 on the endorsement of the procedure of filling and submission of the form of the federal state statistical monitoring PM "Information on the Main Figures of Activities of a Small Enterprises".

Letter of the Federal Agency for Construction and the Housing and Communal Complex No. SK-426/02 of February 8, 2006 on the Indices of Change of the Estimated Cost for the I Quarter of 2006

Provides indices of change of the estimated cost for the whole of construction and installation works and by items of expenses for the I quarter of 2006 by the subjects of the Russian Federation for objects financed while attracting resources of the federal budget.

The indices for construction and installation works are determined taking into account overhead expenses and the profit estimate. Overhead expenses are adopted with a reducing coefficient 0.94 taking account of the reduction from January 1, 2005 of the rate of the uniform social tax. The mentioned coefficient does not apply to overhead expenses in the basic level of prices.

Decision of the Government of the Russian Federation No. 80 of February 8, 2006 on the Amendments to the Decision of the Government of the Russian Federation No. 55 of January 19, 1998 and on Invalidation of Some of the Acts of the Government of the Russian Federation on Retail Sale of Alcoholic Products

The rules of sale of individual types of commodities endorsed by the Decision of the Government of the Russian Federation No. 55 of January 19, 1998 are extended to include a new Section XIX "Particulars of Sale of Alcoholic Products". The section specifies the requirements to accompanying documents and information that must be conveyed to the buyer on obligatory basis when selling alcoholic products.

The Decision introduces a number of prohibitions pertaining to retail sale of alcoholic products.

Retail sale of alcoholic products shall not be permitted:

" with the content of ethyl alcohol greater than 15% of the volume of the finished product in the places of gathering of citizens and sources of hazards (including railway stations, airports, underground stations, wholesale foodstuff marketplaces, objects of military destination), on adjacent territories defined by the bodies of local government according to the procedure specified by the subjects of the Russian Federation, as well as in kiosks, pavilions, stalls, containers, off hand, from cars, in other places not fit for the sale of the given products;

" not labelled according to the procedure specified in the legislation with the special federal stamp (for alcoholic products made on the territory of the Russian Federation) or excise duty stamp (for imported alcoholic products);

" if there is no warning of the danger of use of alcoholic products for the human health on the label;

" to teenagers;

" in child, educational and medical organisations;

" in organisations of culture (except for the public catering organisations located in them, including those created without the forming of the legal entity), physical culture, rehabilitation and sports buildings;

" on public urban and suburban transport of all types.

The sale of drinking ethyl alcohol shall be permitted only in the regions of the Far North and localities of similar status according to the list endorsed by the Government of the Russian Federation.

Organisations engaged in retail sale in cities of alcoholic products with the content of ethyl alcohol greater than 15% by volume must have for such purposes stationary trade and storage rooms with the total area at least 50 square meters, warning signals, safes for storing documents and money. Alcoholic products shall be placed in the sales room by types.

Separate requirements are introduced to the sale of wine by pouring and in public catering organisations.

The Decision invalidates individual decisions of the Government of the Russian Federation pertaining to sale of alcoholic products.

Letter of the Federal Tax Service No. ShT-6-07/96@ of January 30, 2006 on the Mail Dispatches

Provides an interim Regulation on the issue of special federal stamps by territorial tax bodies to organisations producing alcoholic items. The Regulation contains: requirements to documents submitted by the organisation producing alcoholic items on the territory of the Russian Federation to purchase special federal stamps; procedure of processing of these documents; procedure of registration of the special federal stamps in the territorial tax bodies.

The list of documents necessary for the purchase of special federal stamps includes: application to get the stamps; certificate of the tax body of the absence of debts in taxes and fees with the organisation; report of the use of the earlier issued stamps; copy of the license; copy of certificates of compliance of the technical means of registration and transfer of information on the volume of production and circulation of alcoholic products to the Joint State Automatic Information System; confirmation of the legality of use on the alcoholic products of the trade-mark protected in the Russian Federation and other.

The documents received from each organisation shall be processed by the territorial tax body according to the date of their reception. The application must be processed within five days. The stamps must be handed out to the applicant as a result of the processing of the application if they are available in the territorial body. If the necessary amount of stamps is not available, the time limit to process the application may not be greater than 3 months.

Persons in charge of reception, registration, storage and handing out of stamps shall be assigned out of employees of the territorial tax body. The person in charge shall keep records of stamps in the place of their storage. Received stamps are registered in the ledger of received special federal stamps. The handing out of stamps to organisations is registered by their numbers in the ledger of handed out special federal stamps. The handing out of stamps from the storage room shall be done using a way-bill with the permission of the head of the territorial tax body.

The Federal Tax Service of Russia shall order the departments of the Federal Tax Service of Russia in the subjects of the Russian Federation, as well as the Interregional Inspection of the Federal Tax Service of Russia for Major Taxpayers to provide for the handing out from January 31, 2006 of special federal stamps in compliance with the actual legislation and the Interim Regulation.

Territorial tax bodies shall control the handing out of stamps to only those organisations producing alcoholic items outfitted with technical means of entry of information in the special federal stamps and transfer of information on the labelled alcoholic products to the Joint State Automatic Information System.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 101 of December 22, 2005

Presidium of the Higher Arbitration Court of the Russian Federation summarised the practice of examination of disputes pertaining to invalidation of public tenders arranged in the course of executive proceedings.

The issues of the procedure of notification of the tenders has been examined in particular. The debtor is recognised to be an interested party in cases of violation of this procedure, since such violations impair opportunities of participation of potential buyers in the tenders, thus affecting the price of the sold property. The mentioned circumstance cannot but affect debtor interests. Besides, the notification over the radio may not be regarded as an adequate one, since the necessary volume of information may not be perceived adequately and requires another way of conveying to potential participants of tenders.

Violations of bailiffs in cases of arrest of property may not serve as grounds to invalidate the tenders, since these violations are not connected directly to the rules of carrying out the tenders. Owner consent is not required when selling in public tenders the property of a state-run enterprise possessed on the basis of economic management. Property withdrawn from civil circulation may not be an object of the contract of purchase and sale concluded as a result of the tenders. Such contract is a void transaction regardless of the fact that there are no reasons to invalidate the tenders.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 100 of January 17, 2006 on Some Particulars of Application of Article 21.1 of the Federal Law on the State Registration of Legal Entities and Independent Entrepreneurs

The Higher Arbitration Court of the Russian Federation emphasised the particulars of application of Article 21.1 of the Federal Law on the state registration of legal entities and independent entrepreneurs. According to the given provision, legal entity that did not submit tax reports within the most recent twelve months and did not carry any operations on at least one account, is recognised to have terminated its activities and may be excluded from the Joint State Register of Legal Entities at the decision of the body in charge of registration.

To qualify the legal entity as inoperative, one should proceed from the fact that operations are not available on all of their accounts if there are several ones with the legal entity.

Arbitration courts must check if the legal entity is inoperative when accepting an application of the tax body for a forced liquidation of the legal entity in court or to recognise the legal entity bankrupt. Applications pertaining to legal entities meeting the requirements of inoperative one must be returned to the applicants.

Decision of the Government of the Russian Federation No. 81 of February 9, 2006 on the Endorsement of the Rules of Granting Subsidies in 2006 from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Reimburse Part of Expenses to Pay the Interest under Credits Obtained by Agricultural Producers, Organisations of the Agroindustrial Complex, Peasant (Farmers') Enterprises, Organisations of Consumer Cooperatives, Repair and Agricultural Supply Organisations in Russian Credit Organisations

According to the endorsed rules, the subsidies are allocated to reimburse part of expenses to pay the interest under credits obtained in Russian credit organisations by: agricultural producers and peasant (farmers') enterprises to purchase fuels and lubricants, spare parts and materials for repair of agricultural equipment, mineral fertilisers and other purposes; foodstuff and processing organisations of the agroindustrial complex and organisations of consumer cooperatives to purchase home-made agricultural raw materials for industrial processing; repair and agricultural supply originations to purchase and supply spare parts and materials for the repair of agricultural equipment.

The subsidies are provided to borrowers from the budgets of the subjects of the Russian Federation on the monthly basis in the amount of two thirds of expenses to pay the interest, however, not greater than two thirds of the rate of refinancing (bank rate) of the Central Bank of Russia. For credits obtained by peasant (farmers') enterprises, the subsidies are provided in the amount of 95% of the rate of refinancing (bank rate) of the Central Bank of Russia or 95% of the actual expenses to pay the interest if the interest rate is below the rate of the Central Bank of Russia.

The subsidies for reimbursement of the interest accrued and paid out for overdue debts are not provided.

The subsidies are provided to borrowers under credits obtained in the banks from December 15 to December 31, 2005 and in 2006, as well as for the credits obtained in 2005 with the period of redemption before April 1, 2006.

The issue of granting of the subsidy shall be examined on the basis of application of the borrower submitted to the body authorised by the body of executive power of the subject of the Russian Federation. The authorised body shall draw up on the monthly basis on the basis of documents submitted by the borrower certificate of estimate to the Ministry of Agriculture of Russia. The subsidies are granted to the subject of the Russian Federation on the basis of the mentioned certificate of estimate.

The Decision defines the list of the documents to be used to transfer the resources to the borrower settlement account.

Decision of the Government of the Russian Federation No. 78 of February 7, 2006 on the Procedure of Study of Contract Servicemen (Except for Officers) in Civil Institutions of Higher and Secondary Professional Education and in Preparatory Departments (Courses) of the Mentioned Educational Institutions

The rules endorsed by the Government shall regulate the issues pertaining to implementation of the right of servicemen with uninterrupted length of military contract service of at least three years in calendar figures for out-of-contest admission (on condition of getting positive marks at entrance examinations) and study in civil institutions of higher and secondary professional education and in preparatory departments (courses) of the mentioned educational institutions to master educational programs of extra-mural and intra-mural studies.

The Decision defines the procedure of calculation of the period of uninterrupted military service. If transferred from one federal body, where military service is envisaged, to another, the period before the transfer is included in the length of service. If called up to the military service from the reserve, the length of the previous military service is not included.

For admission to a higher and other educational institutions, servicemen get a referral. An obligatory prerequisite is getting education of appropriate level for the first time. Servicemen admitted to civil educational institutions on referrals and dismissed from them because of the failure to master the educational program for unjustifiable reasons, because of the violation of the charter of the civil educational institution and/or its internal rules may get new referrals no sooner than three years after the dismissal.

The rules envisage respites of certification, opportunities of getting academic leaves for servicemen, their transfer to other educational institutions because of the circumstances associated with the military service. Candidate and student servicemen may get leaves for study. Procedure for granting study leaves and the social guarantees pertaining to education shall be defined by the heads of the federal bodies of executive power at the place of service.

Expenses pertaining to the implementation of the procedure specified in the rules shall be made from the federal budget allocated for this purpose to the Ministry of Defence of the Russian Federation and other federal bodies of executive power where military service is envisaged by the Federal Law.

Decision of the Government of the Russian Federation No. 75 of February 6, 2006 on the Procedure for the Body of Local Government to Arrange an Open Contest to Select the Management Organisation to Manage an Apartment House

From January 1, 2007, bodies of local government and bodies of state power of the cities of Moscow and St.Petersburg shall arrange open contests to select a management organisation to manage an apartment house. The Decision endorses the procedure of organisation and carrying out the contest requiring it if the owners of the dwelling space in an apartment house did not choose a method of management for this house or the decisions to choose the method of management taken by such owners were not implemented. If a contest is arranged for the right to conclude management contracts for several apartment houses, the total area of the dwelling and non-dwelling space (except for the common-use space) in such houses must not be greater than 100,000 square meters, and such houses must be located on adjacent land plots where the land of common use may be available between them.

The choice of the specialised organisation rests with the organiser of the contest to be implemented through tenders.

Order of the Ministry of Regional Development of the Russian Federation No. 8 of January 26, 2006 on the Normative of the Cost of 1 Square Meter of Total Area of Dwelling Space for the First Six Months of 2006 and the Average Market Cost of 1 Square Meter of Total Area of Dwelling Space by the Subjects of the Russian Federation for the I Quarter of 2006

Introduces amounts of average market cost of 1 square meter of total dwelling space for the I quarter of 2006 for the purpose of free subsidies for the purchase of dwelling space for all categories of citizens getting these subsidies from the federal budget.

The normative of the cost of 1 square meter of total area of dwelling space for the Russian Federation used in the calculation of the amount of the subsidy granted to citizens from the federal budget for the I quarter of 2006 is fixed in the amount of Rbl 13,600.

Registered in the Ministry of Justice of the Russian Federation on February 8, 2006. Reg. No. 7479.

Order of the Ministry of Finance of the Russian Federation No. 8n of January 17, 2006 on the Endorsement of the Form of the Tax Declaration for the Uniform Imputed Income Tax for Individual Types of Activities and Its Filling Procedure

Endorses a new form of the tax declaration for the uniform imputed income tax for individual types of activities, as well as a new procedure of filling of the declaration.

The tax declaration for the uniform imputed income tax shall be filled out by taxpayers engaged in entrepreneurial activities subject to the uniform imputed income tax on the territory of municipal regions, urban districts, federal cities of Moscow and St.Petersburg. The declaration shall be submitted to the tax bodies after the tax period no later than the 20th of the first month of the following tax period. The declaration may be submitted in electronic form.

Order of the Ministry of Finance of Russia No. 96n of November 1, 2004 on the endorsement of the form of the tax declaration for the uniform imputed income tax for individual types of activities and its filling instruction shall apply to tax declarations submitted for the I-IV quarters of 2006 by taxpayers engaged in entrepreneurial activities transferred in 2006 to the uniform imputed income tax by the laws of the subjects of the Russian Federation.

The Order is entered into force beginning with the tax declaration for the I quarter of 2006.

Registered in the Ministry of Justice of the Russian Federation on February 8, 2006. Reg. No. 7482.

Order of the Ministry of Economic Development and Trade of the Russian Federation No. 2 of January 16, 2006 on the Endorsement of the Typical Regulation on the Territorial Body of the Federal Agency for the Management of Special Economic Zones

The endorsed Typical Regulation describes the authority and procedure of organisation of activities of the territorial body of the Federal Agency for the Management of Special Economic Zones.

The territorial body of the Federal Agency for the Management of Special Economic Zones shall implement the functions of rendering of state services and judicial functions in the sphere of management of special economic zones, as well as control of execution of agreements on industrial production or technical innovation activities.

In the framework of their granted authority, the territorial body shall control and manage in coordination with the Federal Agency for the Management of Special Economic Zones objects of immovable property located on the territory of the special economic zone and available in the state and/or municipal property according to the procedure specified in the agreement on the creation of the special economic zone; issue certificates certifying registration of entities as residents of the special economic zone; manage the special economic zones according to the procedure and within the sphere of reference envisaged in the legislation; as well as implement other authority.

Registered in the Ministry of Justice of the Russian Federation on February 8, 2006. Reg. No. 7473.

Order of the Ministry of Finance of the Russian Federation No. 1n of January 10, 2006 on the Endorsement of the Regulation on the Servicing of State Savings Bonds

The Regulation on the servicing of state savings bonds shall regulate the procedure of placing, circulation and redemption of state savings bonds.

The holders of state savings bonds may be legal entities - residents of the Russian Federation: insurance organisations, non-state pension funds, joint-stock investment funds, the Pension Fund, other state extra-budgetary funds. The right to purchase the bonds is granted to management companies providing trust control of resources of accumulated pensions, as well as providing trust control for the resources of joint-stock investment funds. The Order introduces a prohibition for the circulation of these bonds at the secondary market. The pledging of bonds is not permitted.

The Order specifies the rights and duties of participants of the market of state savings bonds: issuers, investors, agents, depositaries and organisers of trade.

Investors enjoy the right to: get incomes in the form of interest accrued proceeding from the nominal cost of the bonds (interest income); get the nominal cost of the bonds at their redemption; present the bonds for redemption and exchange according to established procedure. Participation in operations at the market of state savings bonds is permitted for investors having concluded the contracts for servicing at the bonds market with an agent and the depositary contract with a depositary. The agents are credit organisations designated by the Ministry of Finance, and the depositaries are organisations authorised by the Ministry of Finance to store global certificates of issues and service emission custody accounts. The Order defines the list of the documents to be presented by the investor to conclude with an agent a contract for servicing at the bonds market. The agents shall assume the duty to carry out a selective check of investors from time to time for the right to hold the bonds.

The placing of the bonds shall be arranged at auction or through a closed subscription. The Ministry of Finance may arrange auctions to place the bonds at variable prices or auctions to place the bonds at the uniform price. Redemption of the bonds shall be carried out at their nominal cost within the time limits specified in the decision on issue.

It is envisaged that information on the paid out interest income on the bonds and the report of the result of their redemption must be placed in the Internet on official sites of the Ministry of Finance and the agent.

Registered in the Ministry of Justice of the Russian Federation on February 8, 2006. Reg. No. 7476.

Order of the Ministry of Finance of the Russian Federation No. 168n of December 30, 2005 on the Endorsement of the Forms of the Tax Declaration for Excise Duty Taxes for Excisable Commodities Other Than Oil Products and Tobacco Items, Tax Declaration for Excise Duty Taxes for Oil Products and Their Filling Procedures and on Amendments to the Order of the Ministry of Finance of the Russian Federation No. 32n of March 3, 2005 on the Endorsement of the Forms of Tax Declarations for Excise Duty Taxes and Their Filling Procedures

The Ministry of Finance of Russia endorsed new forms of tax declarations for excise duty taxes for excisable commodities other than oil products and tobacco items and for excise duty taxes for oil products, as well as their filling procedures.

The tax declaration for excise duty taxes for excisable commodities shall be filled out by taxpayers carrying operations: with ethyl alcohol from all kinds of raw materials (other than cognac alcohol), with alcohol-containing products with ethyl alcohol content greater than 9% by volume, with alcoholic products; with beer; with cars and bikes with the engine power rating greater than 112.5 kW.

The declaration shall be submitted by the taxpayer to the tax bodies at the place of location (residence), as well as at the place of location of each of the separate divisions, pertaining to his operations recognised as object of taxation no later than the 25th of the month following the expired tax period.

The new declaration for excise duty taxes for oil products, according to its filling procedure, shall be applied by taxpayers carrying out operations with oil products in compliance with Paragraphs 2-4 of Item 1 of Article 182 of the Tax Code of the Russian Federation (putting to stock without the certificate on the territory of the Russian Federation of oil products produced independently from own raw materials, obtaining oil products in property as a payment for the services of production of oil products from customer-supplied raw materials; obtaining oil products on the territory of the Russian Federation in the presence of a certificate; handing over on the territory of the Russian Federation by an organisation or independent entrepreneur of oil products made of customer-supplied raw materials to the owner of these raw materials that does not have a certificate).

The declaration shall be submitted to the tax bodies by taxpayers at the place of their location (residence), as well as at the place of location of each of their separate divisions proceeding from the share of sale falling on these separate divisions. The time limits of submission of the declaration depend on the type of the certificate for operations with oil products.

Since the new forms of tax declarations are endorsed, the Order invalidates from January 1, 2006 provisions of the Order of the Ministry of Finance of the Russian Federation No. 32n of March 3, 2005 on the endorsement of the forms of tax declarations for excise duty taxes and their filling procedures pertaining to endorsement and procedure of filling of the forms of tax declarations for excise duty taxes for excisable commodities other than oil products, tobacco items and alcoholic products sold from excise duty warehouses of wholesale organisations and for excise duty taxes for oil products.

Besides, the amendments increase the tax rate for the types of alcoholic products sold from excise duty warehouses of wholesale trade. For products with ethyl alcohol content greater than 25%, the rate is increased from Rbl 146 to Rbl 159 per litre of anhydrous ethyl alcohol in the excisable commodity; for the content of alcohol of 9%-25% by volume - from Rbl 108 to Rbl 118; for wines - from Rbl 95 to Rbl 112 per litre.

According to the amendments, in the calculation of the amount of the excise duty tax for tobacco items, it is necessary to take into account that the tax rate for cigarettes without filter makes 25% rather than 20% as was specified earlier. The tax rate for individual types of tobacco items (twisted tobacco, smoking tobacco, cigars, cigarillos, cigarettes with and without filter) is also increased.

The mentioned amendments pertaining to tax rates for some types of excisable commodities, as well as the endorsed forms of tax declarations, shall apply beginning with the tax reports for January 2006.

Registered in the Ministry of Justice of the Russian Federation on February 7, 2006. Reg. No. 7464.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 796 of December 19, 2005 on the Endorsement of the List of Medical Contraindications for Works Directly Associated with the Motion of Trains and Manoeuvring

Specifies the list of medical contraindications for works directly associated with the motion of trains and manoeuvring. The list shall apply in cases of obligatory medical examinations of the workers of the railway transport according to the list endorsed by the Decision of the Government of the Russian Federation No. 1020 of September 8, 1999.

Registered in the Ministry of Justice of the Russian Federation on February 3, 2006. Reg. No. 7442.

Order of the Ministry of Education and Science of the Russian Federation No. 5 of January 18, 2006 on the Implementation of the Decision of the Government of the Russian Federation No. 854 of December 30, 2005

In execution of the Decision of the Government of the Russian Federation No. 854 of December 30, 2005 on the procedure of granting financial aid in 2006 to the budgets of the subjects of the Russian Federation in the form of subsidies to pay out remuneration for the form-master functions to pedagogical workers of state schools of general education of the subjects of the Russian Federation and municipal schools of general education, endorses the form of the agreement on the granting of the mentioned financial aid to the budget of the subject of the Russian Federation, as well as the form of the report of expenses of the budget of the subject of the Russian Federation to pay out the remuneration for the form-master functions to pedagogical workers of state schools of general education of the subject of the Russian Federation and municipal schools of general education.

Registered in the Ministry of Justice of the Russian Federation on February 7, 2006. Reg. No. 7468.

Letter of the Federal Tax Service No. MM-6-03/110@ of February 1, 2006

Explains the issues of application of the transient provisions of the Federal Law No. 119-FZ of July 22, 2005 envisaging the procedure of application of tax exemptions depending on the accounting policy used by the taxpayer for taxation purposes until January 1, 2006.

The moment of determination of the taxable base, as well as the procedure of accepting of tax amounts for exemption specified in Article 2 of the Federal Law No. 119-FZ, does not apply to operations of sale of commodities (works, services) subject to the 0% tax rate.

Tax exemptions for commodities (works, services) purchased on January 1, 2006 and used for production and sale of commodities (works, services), the sale of which is subject to the 0% tax rate, shall be made according to the procedure available before January 1, 2006.

The given procedure of application of tax exemptions shall apply to commodities (stocks) dispatched (placed under the export (moving of stocks) customs regime) (carried out works, rendered services) before January 1, 2006.

Decision of the Government of the Russian Federation No. 89 of February 14, 2006 on the Measures of State Support of Educational Institutions Introducing Innovative Educational Programs

Envisages state support to be rendered in 2006 on a contest basis to institutions of higher professional education, institutions of general education of the subjects of the Russian Federation and municipal institutions of general education implementing a complex of measures to create and introduce new technologies of improved quality, methods and forms of study (innovative educational programs).

Endorses the rules of granting subsidies in 2006 to the budgets of the subjects of the Russian Federation to introduce innovative educational programs in institutions of general education of the subjects of the Russian Federation and municipal institutions of general education.

The subsidies shall be granted to the budgets of the subjects of the Russian Federation on the basis of the certificate of the amount of resources of the budget of the subject of the Russian Federation allocated for the introduction of innovative educational programs under the agreement of the Federal Agency of Education with the subject of the Russian Federation. The functions of control over the use of resources for designated purposes are vested in the Federal Agency of Education and the Federal Service of Financial and Budget Enforcement.

The working out of the procedure and criteria of contest selection of institutions of higher professional education introducing innovative educational programs is vested in the Ministry of Education and Science.

Decision of the Government of the Russian Federation No. 86 of February 13, 2006 on the Endorsement of the Rules of Granting Subsidies in 2006 from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Reimburse Part of Expenses to Pay the Interest under Credits Obtained by Citizens Engaged in Part-Time Framing in Russian Credit Organisations for up to 3 Years

According to the endorsed rules, the subsidies are allocated to the budgets of the subjects of the Russian Federation to reimburse part of expenses to pay the interest: under credits obtained by borrowers in 2005 for the purchase of home-made agricultural raw materials for industrial processing, fuels and lubricants, spare parts and materials for repair of agricultural equipment, mineral fertilisers, means of protection of plants, fodders, veterinary preparations and other material resources for seasonal works, purchase of young animals and poultry, as well as to pay insurance contributions when insuring the crops; under investment credits obtained by borrowers in 2005.

The subsides are granted to borrowers from the budgets of the subjects of the Russian Federation on the monthly basis in the amount of 95% of the rate of refinancing (bank rate) of the Central Bank of Russia or in the amount of 95% of actual expenses to pay the interest if the interest rate under the attracted credit is lower than the rate of the Central Bank of Russia. The subsidy is not granted for the interest accrued and paid out for overdue debts.

The subsidies are provided by the Ministry of Agriculture of Russia.

The body authorised by the body of executive power of the subject of the Russian Federation shall draw up a certificate of estimate on the monthly basis on the basis of applications of borrowers with attached list of documents specified in the rules and send it to the Ministry of Agriculture of Russia. The subsidies are granted to the subjects of the Russian Federation on the basis of this certificate of estimate.

The authorised body shall submit to the territorial body of the Federal Treasury a payment order for each borrower to transfer the subsidy and a checked estimate of the amount of subsidy presented by the borrower.

Order of the Federal Service for Financial Markets No. 05-87/pz-n of December 22, 2005 on the Endorsement of the Procedure of Carrying out of Auctions to Sell Credit Histories

Defines the rules of carrying out of auctions to sell credit histories in case of a reorganisation or liquidation of credit history bureaus.

Exclusive right for participation in such tenders rests with the bureaus included in the Register of Credit History Bureaus. When preparing the tenders, the trade organiser must send invitations to bureaus included in the Register.

To participate in the tenders, the candidate must submit a request to the trade organiser within specified time limits drawn up to the form endorsed by the trade organiser and the documents according to the list of documents envisaged in the invitation. Acceptance and registration of the request may be refused in case of submission of an incomplete set of documents, submission of the request upon expiry of the time limit of acceptance of requests or submission by the person not authorised by a candidate.

Proposals on the price of the object of tenders shall be submitted in sealed envelopes or declared in the course of the tenders. All credit histories of the liquidated (reorganised, excluded from the Register) bureau shall be put forward for tenders as a single lot.

An advance payment is envisaged for participation in the tenders.

Registered in the Ministry of Justice of the Russian Federation on February 14, 2006. Reg. No. 7495.

Order of the Federal Service for Financial Markets No. 05-88/pz-n of December 22, 2005 on the Endorsement of the Procedure of Carrying out a Contest for a Gratuitous Transfer of Credit Histories

An exclusive right for participation in the contest for a gratuitous transfer of credit histories available in the Central Catalogue of Credit Histories rests with the bureaus of credit histories included in the State Register of Credit History Bureaus.

Decision to carry out the contest shall be taken by the contest organiser - Federal Service for Financial Markets no later than one month after the day of transfer of credit histories for storage to the Central Catalogue.

All credit histories of the liquidated (reorganised, excluded from the Register) bureaus shall be put forward for the contest as a single lot.

The Order defines the rights and duties of the organiser of the contest, terms of participation in the contest, procedure of the contest itself and the drawing up of the results. Specifies an exhaustive list of reasons not permitting the candidates to participate in the contest.

To participate in the contest, the candidate shall submit a request to the contest organiser within the time limits specified in the invitations, proposals and documents according to the list available in the invitation. The candidate acquires the status of a participant of the contest from the moment of drawing up of the protocol by the organiser, acknowledging the candidates as participants.

The winner of the contest is recognised to be the participant whose proposal meets specified criteria as fully as possible according to the statement of the contest commission: participant exists for a greater number of years as compared to other participants; the Federal Service for Financial Markets of Russia and/or the Federal Service of Technical and Export Control of Russia did not apply measures of intervention to the participant within the most recent two years; participant possesses the greatest amount of net assets; participant provides best terms of services, including the best cost of services, the greatest number of concluded contracts with sources of credit histories.

Registered in the Ministry of Justice of the Russian Federation on February 14, 2006. Reg. No. 7493.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 1 of January 10, 2006 on the Amendments to the Order of the Ministry of Public Health of the Russian Federation No. 308 of July 14, 2003

Specifies a new form 307/u-05 of the act of medical certification of drunken driving. The form describes in detail each action fulfilled during investigation, indicating applied methods, medical technologies and technical means.

Provides a new wording of the Instruction on the medical certification of the driver and filling of the registration form 307/u-05 envisaging methods of investigation of other sources of impairment (not only alcohol).

The agent (substance) having caused the impairment, other than alcohol, is determined through a chemical intoxication investigation. When rendering emergency medical aid to persons having become victims of highway accidents and finding themselves in a heavy condition, the statement of impairment is prepared on obligatory basis on the basis of a chemical intoxication investigation of the biological object (blood or urine) if narcotic drugs, psychotropic substances or other impairing substances are found, regardless of their concentration.

Registered in the Ministry of Justice of the Russian Federation on February 14, 2006. Reg. No. 7492.

Order of the Federal Service for Financial Markets No. 05-91/pz-n of December 22, 2005 on the Amendments to the Procedure of Checking of Organisations Where Control and Enforcement is Vested in the Federal Service for Financial Markets

The list of entities subject to the procedure of checking of organisations where control and enforcement is vested in the Federal Service for Financial Markets shall include credit history bureaus and housing savings cooperative.

Registered in the Ministry of Justice of the Russian Federation on February 14, 2006. Reg. No. 7490.

Order of the Ministry of Economic Development of the Russian Federation No. 22 of February 2, 2006 on the Endorsement of the Rules of Purchase of Excise Duty Stamps for Labelling Alcoholic Products and Control of Their Use

Excise duty stamps for labelling alcoholic products shall be purchased by organisations importing alcoholic products in the customs bodies of the Russian Federation authorised to provide excise duty stamps to organisations. The stamps shall be purchased at the place of the state registration of organisations on condition of pre-payment and acceptance by the authorised customs bodies of reports of use of the earlier issued excise duty stamps.

To purchase excise duty stamps, the organisation, no later than sixty days in advance of the month of expected receiving of stamps, must submit to the authorised customs body the list of documents mentioned in the rules. When receiving the stamps, a written obligation is presented to use the purchased stamps according to their destination, as well as the certificate of the customs body of the absence with the organisation of the debts in customs payments. The organisation having received excise duty stamps must ensure their safety in transportation, storage and use (including third parties).

To ensure control of observation of the procedure of labelling with excise duty stamps, the place of delivery of the labelled alcoholic products shall be the customs body authorised to carry out customs operations pertaining to alcoholic products.

Customs bodies shall check compliance of information on alcoholic products entered in excise duty stamps with information entered in the Joint State Automatic Information System and declared during customs registration of the labelled alcoholic products. If information on imported labelled alcoholic products is not available in the Joint State Automatic Information System, release of labelled alcoholic products to the custom territory of the Russian Federation is not permitted. This procedure shall apply from July 1, 2006.

Customs bodies are ordered not to permit to import alcoholic products with the content of ethyl alcohol greater than 9% without labelling with excise duty stamps according to established procedure. Individual cases permitting to import alcoholic products without labelling with excise duty stamps are described. This is permitted, in particular, for the import of these products by diplomatic, consular and other official representations of foreign states, as well as natural persons for personal needs within specified quotas.

The Order invalidates the Order of the State Customs Committee of Russia No. 1230 of December 28, 2000 on the labelling of individual excisable goods with excise duty stamps pertaining to the labelling with excise duty stamps of alcoholic products.

The Order shall enter into force 10 days after its official publication, except for individual provisions to be entered into force from July 1, 2006.

Registered in the Ministry of Justice of the Russian Federation on February 14, 2006. Reg. No. 7485.

Order of the State Messenger Service of the Russian Federation No. 438 of December 29, 2005 on the Additional Paid Leave for the Length of Service Provided to Some Categories of Employees of the Federal Messenger Service

From January 1, 2006, employees occupying positions other than those included in the state positions and providing technical support of the work of the bodies of the Federal Messenger Service, other employees and workers of the divisions of the central office of the State Messenger Service of Russia, territorial bodies of the State Messenger Service of Russia and subordinate organisations of the State Messenger Service of Russia shall get an additional paid leave for the length of service. The length of the mentioned leave shall make: 3 calendar days for the length of service of 5 to 10 years; 5 calendar days with the length of service of 10 to 15 years; 7 calendar days for the length of service of 15 to 20 years and 10 calendar days for the length of service greater than 20 years.

The Order defines the procedure of calculation and payment for the additional leave.

The length of service shall include the length of work (service) in the bodies of the Federal Messenger Service.

Registered in the Ministry of Justice of the Russian Federation on February 8, 2006. Reg. No. 7483.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-02-07/2-3 of February 1, 2006

The bank's duty to report the opening or closing of the account of an organisation, independent entrepreneur to the tax body at the place of their registration introduced in Item 1 of Article 86 of the Tax Code of the Russian Federation does not apply to the opening or closing of unallocated bullion accounts - intended for precious metals without personal signs and for operations of their attraction and placing.

For the purposes of the Tax Code of the Russian Federation, the accounts are implied to be payment (current) accounts and other accounts in the banks opened on the basis of the bank account contract and used to enter or spend monetary resources. The object of the bank account contract is monetary resources. The object of the unallocated bullion account is precious metals.

Federal Law No. 24-FZ of February 15, 2006 on the Amendments to the Federal Law on the General Principles of Organisation of Local Government in the Russian Federation

Refines provisions on the status of elected officials of local government. The amendments prohibit elected officials of local government to simultaneously execute the authority of the deputy of the representative body of a municipal formation. This restriction does not apply to officials elected in municipal elections assigned before February 1, 2006. Revokes the prohibition for the deputies of the representative body of a municipal formation to occupy of the position of the head of municipal bodies, municipal institutions and enterprises introduced by the Federal Law No. 199-FZ of December 31, 2005.

To fill the gap in the legal regulation of the procedure of adoption of decisions by representative bodies of municipal formations specifies that decisions of the representative body of a municipal formation introducing the rules obligatory for execution on the territory of the municipal formation shall be adopted by the majority of votes of the specified number of deputies of the representative body of the municipal formation, if otherwise is not specified in the Federal Law on the general principles of organisation of local government in the Russian Federation.

Also refines the norms on the entry into force of the Federal Law on the general principles of organisation of local government in the Russian Federation and on the particulars of implementation of local government in the transient period.

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

Decree of the President of the Russian Federation No. 116 of February 15, 2006 on the Measures to Combat Terrorism

Creates the body providing coordination of activities of the federal bodies of executive power, bodies of executive power of the subjects of the Russian Federation and the bodies of local government to combat terrorism, as well as to prepare appropriate proposals to the President of the Russian Federation - National Anti-Terrorist Committee.

Endorses the Regulation defining the tasks, authority and procedure of organisation of activities of the Committee. According to the endorsed composition of the Committee, its Chairman is the Director of the Federal Security Service of Russia.

To coordinate activities of the territorial bodies of federal bodies of executive power, bodies of executive power of the subjects of the Russian Federation and the bodies of local government, anti-terrorist commissions are formed in the subjects of the Russian Federation.

To organise the planning of use of forces and resources in the combating of terrorism, as well as to control anti-terrorism operations, the following are formed in the framework of the Committee: Operative Federal Headquarters, in the subjects of the Russian Federation: operative headquarters. Decisions of the Operative Federal Headquarters and operative headquarters of the subjects of the Russian Federation are of obligatory power.

Commission on Coordination of Activities of the Federal Bodies of Executive Power in the Southern Federal District is reorganised into the Commission on Improvement of the Social and Economic Situation in the Southern Federal District.

On the territory of the North-Caucasian region, organisation of the planning of use of forces and resources to reveal terrorist organisations and stop their activities is vested in the Operative Headquarters for Control of Anti-Terrorist Operations on the Territory of the North-Caucasian Region of the Russian Federation and the Regional Operative Headquarters.

The Decree increased the staff personnel of the central offices of the Federal Security Service of the Russian Federation and the Federal Guard Service of the Russian Federation.

The Decree is entered into force from the day of entry into force of the Federal Law on the combating of terrorism.

Decree of the President of the Russian Federation No. 90 of February 11, 2006 on the List of Information Qualified As the State Secret

Endorses a new wording of the list of information qualified as the state secret. The list contains information in the sphere of the military, foreign policy, economic, intelligence, counterintelligence and operative investigation activities of the state which, if disseminated, may incur damage on the security of the Russian Federation, as well as the names of the federal bodies of executive power and other organisations empowered with authority to dispose of such information.

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

Decision of the Government of the Russian Federation No. 88 of February 14, 2006 on the Endorsement of the Rules of Granting Subsidies in 2006 from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Reimburse Part of Expenses to Pay the Interest under Investment Credits Obtained by Agricultural Producers and Organisations of the Agroindustrial Complex of All Proprietary Forms, As Well As by Peasant (Farmers') Enterprises, in Russian Credit Organisations in 2004-2006 for up to 5 Years, Including the Purchase of All Kinds of Home-Made Agricultural Equipment and Breeding Animals, Perennial Plants and Vineyards, Construction and Reconstruction of Animal Breeding Complexes and Enterprises Processing Flax and Flax Fibre

Endorses the rules of granting subsidies to the budgets of the subjects of the Russian Federation to reimburse part of expenses to pay the interest under investment credits obtained by agricultural producers and organisations of the agroindustrial complex, as well as peasant enterprises, in Russian credit organisations in 2004-2006 for up to 5 years.

To redeem the interest under investment credits, such subsidies are granted from the budget of the subject of the Russian Federation to organisations of the agroindustrial complex on the monthly basis in the amount of two thirds of expenses to pay the interest, however, not greater than two thirds of the rate of refinancing of the Central Bank of the Russian Federation as of the date of granting the credit. For peasant enterprises and agricultural consumer cooperatives, the amount of granted subsidies is defined in the amount of 95% of the rate of refinancing of the Central Bank of the Russian Federation as of the date of granting of the credit. Meanwhile, the total amount of the credit obtained by one agricultural consumer cooperative for appropriate goals may not be greater than Rbl 10,000.

The Decision defines the list of documents necessary to get the subsidy, as well as to transfer it to the borrower settlement account. Besides, the Decision contains the forms of documents drawn up when calculating the amount of the subsidy to reimburse part of expenses to pay the interest under the investment credit, as well as to control the use of the budget resources allocated for these goals.

Decision of the Government of the Russian Federation No. 87 of February 14, 2006 on the Endorsement of the Rules of Determination of the Normative Price for the State and Municipal Property Due for Privatisation

According to the endorsed rules, the normative price of the state or municipal property due for privatisation is implied to be the minimum price permitting to alienate this property.

The normative price of the property complex of the unitary enterprise is fixed as equal to the balance cost of the assets of this enterprise due for privatisation. In this case, the balance cost is determined as a sum of the cost of net assets calculated from the interim balance sheet less the balance cost of objects of the complex not included in the privatisation.

The normative price of the stocks, share of the Russian Federation, subject of the Russian Federation or municipal formation in the registered capital of the limited-liability company available in the state or municipal property, except for the normative price of stocks (shares) of companies engaged in bank activities, is determined on the basis of information of the summary accounting reports of the company as a weighted mean of the values defined in the rules (including the control factor) multiplied by the special right factor ("golden share"). In this case, the cost of exchange quotations is not taken into account.

The Decision specifies the particulars of determination of the normative price of stocks (shares) of companies engaged in bank activities and stocks (shares) in cases when the balance cost of fixed assets of the company as of the most recent reporting date is not greater than the value specified in the appropriate decision of the authorised body.

The normative price of other state or municipal property due for privatisation is fixed as equal to the market cost of such property determined by an independent assessor.

The earlier available rules of determination of the normative price endorsed by the Decision of the Government of the Russian Federation No. 369 of May 31, 2002 are invalidated.

Decision of the Government of the Russian Federation No. 85 of February 13, 2006 on the Endorsement of the Rules of Granting Subsidies in 2006 from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Reimburse Part of Expenses to Pay the Interest under Investment Credits Obtained in 2003-2006 by Agricultural Producers, Organisations of the Agroindustrial Complex of All Proprietary Forms and Peasant (Framers') Enterprises in Russian Credit Organisations for up to 3 Years

Specifies the procedure and terms of granting subsidies in 2006 by the Ministry of Agriculture of the Russian Federation from the federal budget to the budgets of the subjects of the Russian Federation to reimburse part of expenses to pay the interest under investment credits obtained in 2003- 2006 by agricultural producers, organisations of the agroindustrial complex and peasant (framers') enterprises for up to 3 years.

The subsidies shall be provided on the monthly basis on condition of timely payment of accrued interest and redemption of the credit, as well as absence with the borrower of overdue debts in taxes and other obligatory payments.

Agricultural producers and organisations of the agroindustrial complex shall get the subsidy in the amount of two thirds of suffered expenses to pay the interest, however, not greater than two thirds of the rate of refinancing. Peasant (farmers') enterprises and agricultural consumer cooperatives shall get the subsidy in the amount of 95% of the rate of refinancing.

If the interest rate for the credit is lower than the rate of refinancing, the subsidy is granted to peasant (farmers') enterprises and agricultural consumer cooperatives in the amount of 95% of actual expenses to pay the interest.

Decision of the Government of the Russian Federation No. 83 of February 13, 2006 on the Endorsement of the Rules of Determination and Providing Technical Specifications of Connection of Object of Capital Construction to Engineering Support Networks and the Rules of Connection of Object of Capital Contraction to Engineering Support Networks

Introduces a new procedure of connection of object of capital construction to engineering support networks (objects directly used for electric and thermal power supplies, gas supplies, water supplies and water disposal).

When connecting constructed (reconstructed) objects of capital construction directly to equipment producing appropriate resources (electric and thermal power, gas, water) or to equipment of purification of waste water, the owner of such equipment shall implement the rights and duties of the organisation operating engineering support networks where it pertains to connection of objects of capital construction.

The Decision specifies the list of documents that must be sent to the executor to make the connection to engineering support networks. If all necessary documents are presented, the executor shall send to the client within 30 days from the day of receiving a written contract of connection and the terms of connection. When the client fulfils the terms of connection of the object of capital construction to engineering support networks, the executor issues the permission for the client to connect the mentioned object to engineering support networks. After the connection is made, the executor and the client shall sign an act of connection.

The Decision defines the particulars of connection to networks of heat supply, water supply, water disposal and purification of waste water.

Besides, the endorsed rules of determination and providing technical specifications of connection of object of capital construction to engineering support networks shall regulate relations between the organisation operating engineering support networks, bodies of local government and the holders of rights for the land plots emerging in the course of determination and providing technical specifications of connection of constructed, reconstructed or built but not connected objects of capital construction to engineering support networks. The Decision defines the procedure for sending requests, procedure of determination and providing technical specifications, as well as criteria of determination of opportunities of connection.

The Decision invalidates Section III "Connection of Objects to Communal Water Supply Systems and Sewage" of the rules of use of systems of communal water supplies and sewage in the Russian Federation endorsed by the Decision of the Government of the Russian Federation No. 167 of February 12, 1999.

Letter of the Federal Tax Service No. MM-6-03/157@ of February 14, 2006 on the Procedure of Application from January 1, 2006 of Items 1 and 2 of Article 3 of the Federal Law No. 119-FZ of July 22, 2005

The Federal Tax Service of Russia explains the procedure of determination of the moment of acceptance for exemption of VAT amounts in a situation when a finished object of capital construction was accepted for registration in November 2005, and the payments with contactor were made in full amount, and was put in operation in December 2005. Amortisation is accrued for the given object from January 1, 2006.

In this case, it is correct to present for exemption VAT amounts put forward by the contractor to the taxpayer in 2005 and paid by him in December 2005 from the moment when amortisation starts to accrue, i.e. in January 2006.

Decree of the President of the Russian Federation No. 108 of February 14, 2006 on the Amendment to the Decree of the President of the Russian Federation No. 1316 of October 13, 2004 "Issues of the Federal Bailiff Service"

The limiting number of employees of the central office of the Federal Bailiff Service is increased from 215 to 365 from January 1, 2006 (without the guards and the building service personnel).

The limiting number of employees of the territorial bides of the Federal Bailiff Service of Russia will be increased gradually. Instead of the earlier envisaged 44,831, the number will increase to 46,231 from January 1, 2006; from May 1, 2006 to 49,231; from September 1, 2006 to 54,731; from January 1, 2007 to 56,231; from May 1, 2007 to 59,231; from September 1, 2007 to 64,731.

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

Decree of the President of the Russian Federation No. 117 of February 11, 2006 on the Amendments to the Regulation on the Procedure of Examination of Candidates for the Position of the Higher Official (Head of the Higher Executive Body of State Power) of the Subject of the Russian Federation Endorsed by the Decree of the President of the Russian Federation No. 1603 of December 27, 2004

The amendments shall regulate the procedure of processing of the proposal on the candidate for the position of the higher official of the subject of the Russian Federation initiated by a political party (political parities). The mentioned proposal shall be introduced to the head of the Administration of the President of the Russian Federation by the plenipotentiary representative of the President of the Russian Federation in the appropriate federal district on condition that it is supported according to established procedure by the legislative (representative) body of state power of the subject of the Russian Federation.

Appropriate decision of the legislative (representative) body of state power of the subject of the Russian Federation must be included in the list of documents attached to the proposal.

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

Order of the Ministry of Finance of the Russian Federation No. 18n of January 30, 2006 on the Endorsement of the Forms of the Demand for the Payment of Arrears in Insurance Contributions, Penalties and Fines by Insurant Organisation, Demand for the Payment of Arrears in Insurance Contributions, Penalties and Fines by Insurant Independent Entrepreneur, Decision to Collect Arrears in Insurance Contributions, Penalties and Fines from Insurant Organisation, Decision to Collect Arrears in Insurance Contributions, Penalties and Fines from Insurant Independent Entrepreneur

Endorses the forms of demands for the payment of arrears in insurance contributions, penalties and fines by insurant organisation and insurant independent entrepreneur, as well as the forms of decisions of the bodies of the Pension Fund of Russia to collect arrears in insurance contributions, penalties and fines from insurant organisation and from insurant independent entrepreneur. The mentioned forms are endorsed to implement Items 3, 9 of Article 25.1 of the Federal Law No. 167-FZ of December 15, 2001 on obligatory pension insurance in the Russian Federation.

Registered in the Ministry of Justice of the Russian Federation on February 15, 2006. Reg. No. 7500.

Federal Law No. 27-FZ of February 18, 2006 on the Amendments to Articles 7 and 9 of the Federal Law on the Budget of the Federal Fund of Obligatory Medical Insurance for the Year 2006

Monetary payments to district physicians, district paediatricians, general practitioners (family doctors) their nurses in the framework of the state order under the program of state guarantees of free medical aid to citizens of the Russian Federation in 2006 shall apply using coefficients for the work in mountainous, desert, waterless and other regions featuring heavy climatic conditions.

The total volume of resources allocated for the monetary payments to the above medical workers includes resources for the mentioned payments and coefficients, as well as resources to pay out the uniform social tax, insurance contributions for obligatory pension insurance and insurance contributions for obligatory social insurance against industrial accidents and occupational diseases.

When calculating mark-ups and supplements specified in appropriate laws and other normative legal acts, the mentioned monetary payments are not included, i.e. all other mark-ups, supplements etc. do not apply to the mentioned monetary payments.

The Law defines the source of financing of appropriate additional expenses.

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

Federal Law No. 26-FZ of February 18, 2006 on the Amendments to the Customs Code of the Russian Federation and the Federal Law on the Special Protective, Antidumping and Compensation Measures for the Import of Commodities

Brings in compliance provisions of the Customs Code of the Russian Federation and the Federal Law on the special protective, antidumping and compensation measures for the import of commodities pertaining to the procedure of payment and return of the preliminary special, antidumping and compensation duties. Removes terminology inconsistency at the legislative level of the procedure of collection and return of the above preliminary duties. According to the amendments, the payment and return of the preliminary special, antidumping and compensation duties are made on the basis of the norms specified in the Customs Code of the Russian Federation.

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

Federal Law No. 25-FZ of February 18, 2006 on the Adoption by the Russian Federation of the Charter of the UN Food and Agricultural Organisation

The Russian Federation adopts the Charter of the United Nations Food and Agricultural Organisation (FAO) of October 16, 1945.

FAO sphere of activities is collection, analysis, interpretation and dissemination of information pertaining to foodstuffs and agriculture (including fishing, sea products, forestry and initial forestry products), as well as assistance to international trade of the products of these industries, food safety, social development of rural territories, environmental protection, technical and humanitarian aid to member countries of the given organisation.

Accession to FAO permits Russia to enjoy a number of economic advantages arising from the legal status and activities of the given international organisation: improving foreign trade relations, ensuring national interests in the sphere of international trade of agricultural, forestry and fishing products.

Order of the Federal Service of Technical and Export Control No. 36 of January 31, 2006 on the Endorsement of the Instruction on the Organisation and Carrying out of Checks of Financial and Economic Activities of Entities Engaged in Foreign Trade Operations with Commodities, Information, Works, Services, Results of Intellectual Activities Subject to Export Control

The endorsed Instruction shall regulate the procedure of organisation and carrying out of checks of financial and economic activities of Russian legal entities and natural persons engaged in foreign trade operation with commodities, information, works, services, results of intellectual activities subject to export control, as well as define the rights and duties of officials of the Federal Service of Technical and Export Control, its territorial bodies (departments of the Federal Service of Technical and Export Control in the federal districts).

The Federal Service of Technical and Export Control of Russia and its territorial bodies shall arrange on-site and cameral checks. The checks may be scheduled and extraordinary ones depending on whether or not the foreign trade participant is included in the plan.

An extraordinary on-site check is arranged by a group of inspectors at the place of location and/or carrying out activities of the foreign traded participant and is assigned to check execution of orders to eliminate earlier revealed violations.

A cameral check, both a scheduled and an extraordinary one, is arranged by inspectors at the place of location of the Federal Service of Technical and Export Control of Russia (its territorial body) by means of investigation of documents and information available, as well as presented to appropriate requests by other state bodies and foreign trade participants being checked. The cameral check may be assigned if there is information of possible violations of the legislation in the sphere of export control by foreign trade participants, their separate divisions.

Decision to arrange a check is drawn up as an order of the Federal Service of Technical and Export Control of Russia or its territorial body.

The checks may be arranged in separate divisions of a legal entity - foreign trade participant - regardless of the checking of the legal entity itself.

The check is carried out with a preliminary written notification of the foreign trade participant no later than 10 working days an advance of the date of the beginning of the check. The written notification may have attached the list of documents to be presented to inspectors by the time indicated in the notification.

The on-site and cameral checks shall be carried out for the period of activities of the foreign trade participant not greater than three years preceding the year of the check (checked period).

An act of the check of financial and economic activities of the foreign trade participant is drawn up as a result of the check.

A number of restrictions are specified in the Instruction during the checks. In particular, it is prohibited to carry out the check measures in case of absence of officials or employees of the checked foreign trade participant or their representatives.

Registered in the Ministry of Justice of the Russian Federation on February 17, 2006. Reg. No. 7514.

Order of the Federal Service for Financial Markets No. 06-7/pz-n of January 12, 2006 on the Amendments to the Standards of Issue of Securities and Registration of Prospectuses of Securities Endorsed by the Order of the Federal Service for Financial Markets of Russia No. 05-4/pz-n of March 16, 2005

Introduces amendments to the standards of issue of securities and registration of prospectuses of securities of March 16, 2005 pursuant to the adoption of the Federal Law No. 194-FZ of December 27, 2005 on the amendments to the Federal Law on the securities market, the Federal Law on joint-stock companies and the Federal Law on the protection of rights and legal interests of investors at the securities market that introduced a notification procedure for the reports of the results of issue (additional issue) of emission securities in cases of their placing by a broker through an open subscription and their listing by the stock exchange.

The amendments introduce the right of the issuer to present to the body in charge of registration a notification of the results of issue (additional issue) of securities instead of the report of the results of issue (additional issue) of securities. A separate subsection of the standards is dedicated now to the particulars of submission of such notification.

The Order refines the requirements to the decisions on the placing of stocks, bonds converted into stocks and options. Specifies, in particular, that if the placing of securities through an open subscription implies opportunities of their purchase abroad the Russian Federation, the decision on the issue (additional issue) of securities must mention such opportunity.

The Order provides a new wording for the provision on the particulars of issue of the bonds of international financial organisations. A number of other significant changes are introduced.

Endorses the form of the notification of the results of issue (additional issue) of securities.

Registered in the Ministry of Justice of the Russian Federation on February 17, 2006. Reg. No. 7510.

Order of the Federal Service for Financial Markets No. 06-6/pz-n of January 12, 2006 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

Two new sections are included in the text of the Regulation on the disclosing of information by issuers of emission securities: "2.7. Disclosing of Information at the Stage of Submission to the Body in Charge of Registration of the Notification of the Results of Issue (Additional Issue) of Securities" and "2.8. Particulars of Disclosing of Information at the Stages of Issue of Securities Placed through an Open Subscription Implying Opportunities of Their Purchase Abroad the Russian Federation".

Disclosing of information for securities issued without the state registration of the report of the results of issue (additional issue) of securities occurs at the stage of submission to the body in charge of registration of the notification of the results of issue (additional issue) of securities. Instead of the text of the registered prospectus of securities, the text of the notification of the results of issue (additional issue) of securities submitted to the body in charge of registration must be placed in the Internet.

In the case of placing of securities of a Russian issuer through an open subscription implying opportunities of their purchase abroad the Russian Federation, including the purchase of foreign securities, the issuer must disclose information sent (provided) to the appropriate body (organisation) regulating the market of foreign securities, foreign trade organiser at the securities market and/or other organisations according to the foreign legislation for disclosing it among unlimited number of persons.

Disclosing of information must be made by the Russian issuer by publishing the text of the document containing specified list of information in the Internet no later than the date of disclosing of such information in compliance with the foreign legislation among unlimited number of persons.

Registered in the Ministry of Justice of the Russian Federation on February 17, 2006. Reg. No. 7509.

Order of the Federal Bailiff Service No. 42-k of January 23, 2006 on the Measures to Improve Legal Support of Activities of the Federal Bailiff Service

From February 1, 2006, the state civil servants of the central office and territorial bodies of the Federal Bailiff Service occupying positions whose main service duties include legal expert evaluation of legal acts and draft legal acts, preparation and editing of draft legal acts and their endorsement as lawyers or executors with a higher legal education shall get monthly mark-ups in the amount of up to 70% of the salary for the occupied position.

The mark-up shall be paid out on the basis of the order of the Director of the Federal Bailiff Service of Russia or on the basis of the order of the head of the territorial body of the Federal Bailiff Service of Russia.

Registered in the Ministry of Justice of the Russian Federation on February 16, 2006. Reg. No. 7507.

Order of the Ministry of Justice of the Russian Federation No. 19 of February 6, 2006 on the Monthly Mark-ups for the Results of Extra-Budgetary Activities to the Heads of the State Forensic Institutions of the Ministry of Justice of the Russian Federation

From January 1, 2006, introduces monthly mark-ups for the results of extra-budgetary activities to the heads of state forensic institutions of the Ministry of Justice of Russia for expert investigations and forensic expert evaluations carried out on the contract basis in 2006 in the following amounts: to the head of the state institution of the Russian Federal Centre of Forensic Expert Evaluation - 4 salaries for the occupied position; to the heads of the state regional centres of forensic expert evaluation - 3 salaries for the occupied position; to the heads of the state forensic expert evaluation institutions - 2 salaries for the occupied position (however, not greater than 2.5% of the amount of incomes obtained from extra-budgetary activities).

Registered in the Ministry of Justice of the Russian Federation on February 16, 2006. Reg. No. 7505.

Order of the Ministry of Finance of the Russian Federation No. 7n of January 17, 2006 on the Endorsement of the Form of the Tax Declaration for the Tax Paid out While Using the Simplified System of Taxation and Its Filling Procedure

Endorses the form of the tax declaration for the tax paid out if using the simplified system of taxation, as well as the filling procedure of the given declaration.

The Order is entered into force beginning with the tax declaration for the I quarter of 2006.

From the day of entry into force, invalidates the Order of the Ministry of Finance of Russia No. 30n of March 3, 2005 on the endorsement of the form of the tax declaration for the uniform tax paid out when using the simplified system of taxation and its filling procedure.

Registered in the Ministry of Justice of the Russian Federation on February 16, 2006. Reg. No. 7502.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 5 of January 10, 2006 on the Procedure and Terms of Payment for the Medical Aid Services of State and Municipal Public Health Institutions Rendered to Women during Pregnancy and Delivery

Regulates the terms and procedure of making payments in 2006 by the Social Insurance Fund of the Russian Federation for the medical aid services of state and municipal public health institutions rendered to women during pregnancy and delivery at the expense of resources transferred to the Social Insurance Fund from the budget of the Federal Fund of Obligatory Medical Insurance.

The payments for the medical aid services to public health institutions are made by the regional divisions of the Social Insurance Fund on the basis of the birth certificate tokens (Order of the Ministry of Public Health and Social Development No. 701 of November 28, 2005 on the birth certificate), certificate slip, tokens 1 and 2.

In the absence of a policy of obligatory medical insurance with a woman, insurance certificate of state pension insurance or document confirming registration at the place of residence, medical aid services on the basis of tokens of birth certificates may be covered if the reason of absence of the documents is indicated in appropriate columns.

Prenatal clinics shall get payments for the services in the amount of Rbl 2,000 per woman, public health institutions - in the amount of Rbl 5,000 per woman.

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

Registered in the Ministry of Justice of the Russian Federation on February 15, 2006. Reg. No. 7498.

Order of the Federal Service for Financial Markets No. 05-95/pz-n of December 29, 2005 on the Endorsement of Additional Requirements to the Procedure of Disclosing of Information by Housing Savings Cooperatives

Introduces additional requirements to the procedure of disclosing of information by a housing savings cooperative with the number of members greater than 500 persons or the one placing advertisements.

Envisages the duty of such housing savings cooperative to disclose information: on the charter and internal documents regulating the activities of the bodies of the cooperative; on the forms of participation in the activities of the cooperative; on the procedure of determination of the cost of dwelling space purchased or built by the cooperative; on the annual report of the cooperative; on significant facts of activities of the cooperative. Defines the list of facts recognised to be significant. This is, in particular, convocation of the general meeting of the members of the cooperative, election of executive bodies of the cooperative; revealed losses greater than 5% of the shared fund of the cooperative.

To place information in an information network, the cooperative may use either its own site or another site in the information network. If the cooperative must publish information in a periodical, such publication must occur in the periodical defined in the charter of the cooperative. If otherwise is not specified, the publishing of the appropriate information must take place in a publication with a circulation available to the majority of the members of the cooperative. The cooperative must provide access to information due for disclosing to any interested party by placing copies of it at the place of location of the permanent executive body.

The form of the annual report of the savings housing cooperative is endorsed.

Registered in the Ministry of Justice of the Russian Federation on February 15, 2006. Reg. No. 7497.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-04-15/31 of February 10, 2006

The Ministry of Finance of Russia explains the procedure of application of Item 10 of Article 2 of the Federal Law No. 119-FZ of July 22, 2005 having changed the procedure of payment of the value added tax. According to the mentioned provision having entered into force from January 1, 2006, VAT payers defining before January 1, 2006 the moment of determination of the taxable base as the day of dispatching of commodities (works, services) shall make exemptions for the amounts of the tax not paid at the purchase of commodities (works , services), proprietary rights that were entered in records before January 1, 2006 in the first six months of 2006 in equal portions.

If the VAT amount for commodities (works, services), proprietary rights that were entered in records before January 1, 2006 paid by the mentioned taxpayers in the appropriate tax period of the first six months of 2006 is lower than the VAT amount due for exemption under Item 10 of Article 2 of the Federal Law No. 119-FZ, the exemption applies to the VAT amount not greater than the amount of the estimated VAT share due for exemption under the given item. If the VAT amount is greater than the tax amount due for exemption, the taxpayer may exempt the actually paid VAT amount. In this case, recalculation of shares of unpaid VAT amounts due for exemption in subsequent tax periods is not made.

VAT amounts put forward to taxpayers defining before January 1, 2006 the moment of determination of the taxable base as the day of dispatching and paid by them partially before January 1, 2006 shall be subject to exemption in the tax period where the last VAT amount is presented for exemption for the payables for these fixed assets and non-materials assets available as of December 31, 2005.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 55 of January 31, 2006 on the Endorsement of the Procedure of Confirmation of the Main Type of Economic Activities of an Insurant in Obligatory Social Insurance against Industrial Accidents and Occupational Diseases - Legal Entity, As Well As the Types of Economic Activities of Divisions of an Insurant Being Independent Classification Units

Endorses the procedure regulating confirmation of the main type of activities of an insurant legal entity, as well as the types of economic activities of divisions of an insurant being independent qualification units. The given confirmation is used by the Social Insurance Fund of the Russian Federation to determine the class of professional risk of the type of economic activities corresponding to the main type of economic activities of the insurant or division of the insurant and the amount of insurance tariff rate in obligatory social insurance against industrial accidents and occupational diseases corresponding to this class.

The main type of economic activities is determined by the insurant independently according to the rules of qualifying the types of economic activities according to professional risk classes endorsed by the Decision of the Government of the Russian Federation No. 713 of December 1, 2005.

To confirm the main type of activities, the insurant shall submit on the annual basis before April 15 to the executive body of the Social Insurance Fund of the Russian Federation at the place of its registration a certain list of documents, after which the body of the Social Insurance Fund of the Russian Federation shall notify within two weeks the insurant of the amount of insurance tariff rate specified for it from the beginning of the current year corresponding to the class of professional risk of the main type of activities. In case of a failure to submit the documents, the insurant engaged in activities of several types will be included in the type of economic activities with the highest class of professional risk of the types of activities carried out by it.

The main type of economic activities of the newly created insurants does not require confirmation in the first year of their work.

The Order defines the terms permitting to qualify divisions of the insurant as independent classification units and specifies the list of documents to be used by the insurant to confirm the type of economic activities of divisions being independent classification units. Without confirmation of the activities of divisions, the insurant will be included as a whole in the type of economic activities corresponding to its main type of economic activities.

Registered in the Ministry of Justice of the Russian Federation on February 20, 2006. Reg. No. 7522.

Order of the Ministry of Finance of the Russian Federation No. 25n of February 10, 2006 on the Amendments to the Instruction on the Budget Accounting Work Endorsed by the Order of the Ministry of Finance of the Russian Federation No. 70n of August 26, 2004

Provides a new wording for the chart and correspondence of accounts of the budget accounting work, changes the sequence of accounts in the chart.

Specifies, in particular, that in the absence of operations reflecting activities of institutions in the correspondence of accounts of the budget accounting work, chief administrators of resources of the budget may define the necessary correspondence of accounts in the budget accounting work inasmuch as it does not contradict the Instruction on accounting work.

Introduces a new off-balance account 19 "Unidentified Receipts of the Budgets of Previous Years". The account is intended for the bodies providing for execution of budgets to register unidentified receipts of previous reporting periods written off in closing turnovers as financial results of previous reporting periods in cash execution of the budget, which must be rectified in the subsequent fiscal year. Analytical records for the account is provided in the Sheet of Unidentified Receipts.

The list of the forms of documents of OKUD class 05 "Uniform System of Financial, Accounting and Reporting Documents of Budget-Supported Institutions and Organisations" is extended to include the form of the act of the results of inventory taking. Changes the form of the act of writing off of soft and other utensils.

The Instruction is extended to include three new appendices: Table of Correspondence of the Code of Account of the Budget Accounting Work with the Code of Classification of Incomes, Agency, Functional Classification of Expenses of Budgets, Classification of Sources of Financing of the Deficit of Budgets; Classification of Operations of the State Management Sector; List of Amendments to the Normative Legal Acts of the Ministry of Finance of the Russian Federation.

The Order is entered into force from the date of official publication. The Order applies to relations emerging from January 1, 2006.

Decision of the Government of the Russian Federation No. 104 of February 22, 2006 on the Amendments to the Decision of the Government of the Russian Federation No. 926 of December 7, 2000

The structure of public security militia financed at the expense of the federal budget shall include divisions of the bodies of internal affairs on the air transport in charge of personal examinations.

Creation of the given divisions is envisaged to implement Article 85 of the Air Code of the Russian Federation stating that pre-flight and post-flight examinations of passengers, luggage, members of crews should be arranged involving employees of the bodies of internal affairs.

Divisions of the linear departments, sections of internal affairs on the air transport in charge of personal examinations shall be created, reorganised and liquidated by the Order of the chief of the appropriate department of internal affairs on the transport after coordination with the Chief of the Department of Public Order on the Transport of the Ministry of Internal Affairs of Russia.

Decision of the Government of the Russian Federation No. 103 of February 22, 2006 on the Endorsement of the Rules of Preparation and Use of Resources of the Joint Telecommunication Network of the Russian Federation to Provide for the Functioning of the Special-Purpose Communication Networks

Specifies the procedure of preparation and use of resources of the joint telecommunication network of the Russian Federation to provide for the functioning of the special-purpose communication networks.

Specifies that preparation and use of resources of the telecommunication network are implemented on the basis of the state contract for the works and/or rendering services to provide for the functioning of the special-purpose communication networks concluded with by the federal body of executive power supervising such networks (special user) with a communication operator. The state contract is concluded by the communication operator with the special user according to the priority procedure as compared to other users. The special user in charge of the organisation of the President's and governmental communication enjoys a priority right (as compared to other special users) to conclude the state contract.

Special users may conclude the state contract without tenders if the carrying out of works and/or rendering of communication services is provided for the amount not greater than the limiting amount of cash payments in the Russian Federation by legal entities under one transaction specified by the Central Bank.

Communication services are provided to the special user in compliance with the rules of rendering of communication services.

Decision of the Government of the Russian Federation No. 100 of February 20, 2006 on the Tied Federal Program "Improvement of Highway Traffic Safety in 2006-2012"

Endorses the tied federal program "Improvement of Highway Traffic Safety in 2006-2012".

The tasks of the program are: prevention of risky behaviour of participants of highway traffic; development of the system of driver training and providing access to them to highway traffic; reduction of child injury rates; improvement of traffic control in cities and other tasks.

The program is scheduled for the years 2006-2012 and is expected to be implemented in two stages: Stage I - years 2006-2007; Stage II - years 2008-2012.

A reduction of 1.5 times of the number of killed in highway accidents is expected as a result and by 10% the number of injured in highway accidents in 2012 as compared to 2004.

In the framework of the program it is envisaged to implement the measures aimed at improvement of highway traffic control in cities, development of the system of rendering aid to victims of accidents, improvement of the normative, legal, methodology and organisational fundamentals of the system of management in the sphere of highway safety, as well as other measures.

The total volume of financing of the program makes Rbl 52,765 million, including: Rbl 21,630 million from the federal budget; Rbl 30, 602.7 million from the budgets of the subjects of the Russian Federation; Rbl 532.3 million from extra-budgetary sources.

For current management of the program, a federal state institution is created under the auspices of the Ministry of Internal Affairs of Russia - Directorate for the Management of the Tied Federal Program "Improvement of Highway Traffic Safety in 2006-2012".

The state coordinator is the Ministry of Internal Affairs of Russia.

Decision of the Government of the Russian Federation No. 98 of February 20, 2006 on the Endorsement of the Rate of the Import Customs Duty for Mercury Lamps

The rate of the import customs duty for mercury lamps is fixed in the amount of 15% of the customs cost, however, not less than EUR 0.35 a piece. Earlier, this rate was introduced by the Decision of the Government of the Russian Federation No. 307 of May 18, 2005 on the interim rate of the import customs duty for mercury lamps for 9 months.

The Decision is entered into force from March 24, 2006.

Decision of the Government of the Russian Federation No. 95 of February 20, 2006 on the Procedure and Terms for Qualifying the Person As Invalid

The work to recognise the person an invalid is vested in the federal state institutions of medical and social expert evaluation: Federal Bureau of Medical and Social Expert Evaluation, chief bureaus of medical and social expert evaluation, as well as the bureaus of medical and social expert evaluation in cities and regions being the branches of chief bureaus. Medical and social expert evaluation of a citizen is arranged in the bureau at the place of residence or place of stay. Medical and social expert evaluation is arranged in the chief bureau if the citizens appeals against the decision of the bureau or in cases requiring special types of examination. Medical and social expert evaluation is arranged in the Federal Bureau of Medical and Social Expert Evaluation if the decision of the chief bureau is appealed against, as well as if requested by the chief bureau.

As in the case of the earlier Regulation, the rules envisage that to recognise a person as invalid, it is necessary to have three prerequisites simultaneously - health impairment with stable disorders of the bodily functions stipulated by diseases, injuries or defects, restricted life functions, as well as the need for measures of social protection.

The periods of re-certification of invalids did not change. Group I invalids are certified once in two years, Group II and III invalids - once a year and invalid children - once during the period for which he is included in the child invalid category.

The new rules empower the specialists of the bureaus of medical and social expert evaluation with the duty to convey to the citizen (his legal representative) the procedure and terms of qualifying him as invalid, as well as provide explanations to citizens on issues pertaining to disability.

The Ministry of Public Health and Social Development of Russia is ordered to work out together with all-Russia public associations of invalids classifications and criteria to be used in the medical and social expert evaluation for citizens by federal state institutions of medical and social expert evaluation.

Invalidates the Decision of the Government of the Russian Federation No. 965 of August 13, 1996 on the procedure to recognise the citizens as invalids.

Decision of the Government of the Russian Federation No. 94 of February 20, 2006 on the Federal Body of Executive Power in Charge of Control in the Sphere of Placing of Orders for Supplies of Commodities, Carrying out Works, Rendering Services for the Federal State Needs

The Federal Antimonopoly Service is empowered with authority of control in the sphere of placing of orders for supplies of commodities, carrying out works, rendering services for the federal state needs, except for the authority of control in the sphere of placing of orders for supplies of commodities, carrying out works, rendering services for the state defence order, which is vested in the Federal Service for the State Defence Order. An appropriate amendment is prepared to the Regulation on the Federal Antimonopoly Service.

Invalidates individual decisions of the Government on the contests for the placing of orders for the state needs and authority of the federal bodies of executive power of control in the sphere of placing of state orders.

Order of the Government of the Russian Federation No. 229-r of February 20, 2006

In pursuance of Article 16 of the Federal Law on the placing of orders for supplies of commodities, carrying out works, rendering services for state and municipal needs, the Government of the Russian Federation reports the opening of the official site in the Internet - www.zakupki.gov.ru - to place information on the orders for supplies of commodities, carrying out works, rendering services for the state needs.

The authority of site maintenance is vested in the Ministry of Economic Development of Russia.

Order of the Federal Guard Service of the Russian Federation No. 28 of January 23, 2006 on the Procedure to Make Payments to Legal Advice Offices and Boards of Lawyers As Remuneration and/or Compensation for the Legal Aid Rendered to Draft Servicemen on Issues of the Military Service, As Well As for Other Reasons Specified in the Federal Laws

Paying out to legal advice offices and boards of lawyers of remuneration and/or compensations when they render legal aid to draft servicemen on issues of the military service, as well as for other reasons specified in the Federal Laws, shall be arranged in compliance with the Decision of the Government of the Russian Federation No. 445 of July 23, 2005.

Decision to make the payment is taken by the commander (chief) of the military unit where the man serves on the basis of: agreement (civil contract concluded in a simple written form between the serviceman (his authorised person) and the lawyer; acts of execution of works signed by the parties and attached to the cover letter drawn up on the letterhead of the legal advice office or board of lawyers and certified with a seal.

The money is transferred by financial bodies of the federal bodies of the state guard service where servicemen get monetary subsistence.

The Order specifies the time limits to make payments and the procedure of determination of the their amounts.

Registered in the Ministry of Justice of the Russian Federation on February 20, 2006. Reg. No. 7531.

Order of the Ministry of Finance of the Russian Federation No. 23n of February 6, 2006 on the Endorsement of the Form "Information of Accrued Amounts of the Uniform Social Tax from Incomes of Lawyers" and Its Filling Recommendations

Endorses the form "Information on Accrued Amounts of the Uniform Social Tax from Incomes of Lawyers", as well as its filling recommendations. The information drawn up to the endorsed form is submitted for the tax period by the boards of lawyers, lawyer bureaus, legal advice offices on paper or in the electronic form. The form specimen is provided.

The Order shall apply beginning with the information on accrued amounts of the uniform social tax from lawyer incomes for the year 2005.

Registered in the Ministry of Justice of the Russian Federation on February 20, 2005. Reg. No. 7529.

Order of the Ministry of Finance of the Russian Federation No. 19n of January 31, 2006 on the Endorsement of the Form of the Tax Declaration for the Uniform Social Tax for Taxpayers Making Payments to Natural Persons and Its Filling Procedure

Endorses a new form of the tax declaration for the uniform social tax for taxpayers making payments to natural persons.

Also endorses the procedure of filling of the declaration. As specified in the common requirements to the filling procedure, the declaration may be submitted on paper or in the electronic form. Declaration on paper may be submitted by the taxpayer to the tax body personally or through a representative, sent as a mail dispatch with a list of enclosure or transferred via telecommunication channels. (When sending the declaration by mail or via telecommunication channels, the day of its submission is considered to be the day of dispatch).

The Order defines which information must be indicated on each page of the declaration by Russian and foreign organisations and natural persons.

The title sheet of the declaration, as well as the sections "Amount of Tax Due to the Federal Budget and State Extra-Budgetary Funds", "Calculation of the Uniform Social Tax", "Distribution of the Taxable Base (Line 0100) and the Number of Natural Persons by Increments of the Regression Scale" of the declaration shall be filled out by all taxpayers. Section "Summary Figures for the Tax Period for the Estimate of the Uniform Social Tax by Organisations That Have Separate Divisions Executing the Duty to Pay the Tax and Submit the Tax Declaration" shall be filled out by appropriate organisations only. Sections "Payments Accrued with the Taxpayer in Favour of Natural Persons Being Group I, II and III Invalids Included in Lines 0400-0440 of Section 2" and the "Estimate of Terms Permitting to Apply Tax Exemptions" shall be filled out by only those taxpayers enjoying tax exemptions under Subitems 1, 2 of Item 1 of Article 239 of the Tax Code of the Russian Federation. The Procedure defines the rules of filling of ea ch of the mentioned sections.

A guide is also attached to the Procedure "Codes of Taxpayer Personal Identification Documents" and the list of the regional codes.

Pursuant to the endorsement of the new form of the tax declaration, invalidates the Order of the Ministry of Finance of the Russian Federation No. 21n of February 10, 2005 on the endorsement of the form of the tax declaration for the uniform social tax for persons making payments to natural persons and its filling procedure.

Registered in the Ministry of Justice of the Russian Federation on February 20, 2005. Reg. No. 7523.

Order of the Ministry of Foreign Affairs of the Russian Federation No. 19640 of December 12, 2005 on the Endorsement of the Tariff of Fees for the Services Rendered by the Ministry of Foreign Affairs of the Russian Federation and Representations of the Ministry of Foreign Affairs of the Russian Federation on the Territory of the Russian Federation

Endorses the tariff of fees for the services rendered by the Ministry of Foreign Affairs of the Russian Federation and representations of the Ministry on the territory of the Russian Federation.

Envisages amounts of fees for the services pertaining to registration of organisations in the Consular Department of the Ministry of Foreign Affairs of Russia and representations of the Ministry on the territory of the Russian Federation, drawing up of visas to foreign citizens and stateless persons, drawing up of visas in exclusive cases to foreign citizens by representations of the Ministry of Foreign Affairs of Russia in the points of transfer through the state border of the Russian Federation and on the adjacent territory, information services and advice provided to Russian and foreign natural persons and legal entities.

Exemptions from fees apply to the federal bodies of state power and organisations financed exclusively from the federal budget of the Russian Federation. Earlier, the given exemption was envisaged also for the cases of financing from the budgets of the subjects of the Russian Federation.

Invalidates the Order of the Ministry of Foreign Affairs of the Russian Federation No. 14383 of November 26, 1998 having specified the tariff of fees that was in effect from December 15, 1998.

Registered in the Ministry of Justice of the Russian Federation on February 17, 2006. Reg. No. 7520.

Order of the Ministry of Finance of the Russian Federation No. 24n of February 7, 2006 on the Endorsement of the Form of the Tax Declaration for the Profit Tax from Organisations and Its Filling Procedure

Endorses a new form of the tax declaration for the profit tax from organisations and its filling procedure.

The taxpayers shall submit declarations for the profit tax from organisations for the reported period no later than 28 days after the end of the appropriate reporting period. The declarations shall be submitted by taxpayers, including those making advance payments on the monthly basis proceeding from the actual profit, no later than March 28 of the year following the expired tax period. The declaration is submitted on paper or in the electronic form.

The Order shall apply beginning with the tax declaration for the profit tax from organisations for the first reporting period of 2006. From this time on, the form of the declaration for the profit tax from organisations does not apply endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-02/614 of November 11, 2003 and its filling Instruction endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-02/585 of December 29, 2001.

Registered in the Ministry of Justice of the Russian Federation on February 20, 2005. Reg. No. 7528.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 104 of December 21, 2005

The Presidium of the Higher Arbitration Court of the Russian Federation summarised the practice of application by arbitration courts of the norms of the Civil Code on some reasons of termination of obligations.

The Higher Arbitration Court emphasised that an obligation may be terminated on the basis of Article 417 of the Civil Code of the Russian Federation regulating the procedure of termination of obligations on the basis of the act of the state body and in cases when an act of the body of local government is adopted, making it impossible to execute the obligation. Since the issue of the consequences of adoption by the body of local government of the act making it impossible to execute the obligation is not regulated, a law analogue is to be applied. According to the Higher Arbitration Court, revocation of the license from the debtor because of illegal actions of the license holder and the failure to execute the obligation because of it may not serve as grounds to terminate the debtor obligations as a result of adoption of the act of the state body.

The Higher Arbitration Court supported the idea that discontinuation of the contract implies termination of obligations for the future and does not deprive the creditor of the right to demand from the debtor amounts of the main debt having accrued before discontinuation of the contract and proprietary sanctions because of the failure to execute or improper execution of the contract.

The courts are recommended to keep in mind that a unilateral client refusal from execution of the paid services contract does not terminate the client obligation to cover necessary executor expenses suffered by him as a payment for the services not rendered by the moment of the unilateral client refusal of execution of the contract.

The position is emphasised pertaining to delimitation of the debt forgiveness and donation. Creditor and debtor relations in debt forgiveness may be qualified as donation only if the court has revealed the creditor intention to release the debtor from the duty to pay the debt as a donation. In this case, debt forgiveness must be subject to prohibitions specified in the Civil Code of the Russian Federation pertaining to donation among commercial organisations.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 103 of December 21, 2005

Presidium of the Higher Arbitration Court of the Russian Federation summarised the practice of application by arbitration courts of the norms of the Civil Code on termination of obligations through novation - replacement at the agreement of the parties of the initial obligation existing between them with another obligation with another subject or method of execution.

According to the Higher Arbitration Court, the courts must keep in mind that obligation is terminated by novation only if the will of the parties is definitely aimed at replacing the initial obligation existing between them with another obligation. If the parities wish to commit a novation they must express it definitely. The novation agreement must show unambiguously that the parties implied replacement of the initial obligation with another obligation which implies certain legal consequences for them, in particular, impossibility to claim execution of the initial obligation. Besides, to terminate the obligation through novation, it is necessary to coordinate significant terms of the obligations by the parties which is envisaged by the parties to terminate the initial obligation.

If otherwise is not envisaged in the agreement of the parties, from the moment of conclusion of the novation agreement, the duty to pay the forfeit for the period preceding the conclusion of the mentioned agreement accrued because of the delay of execution of the initial obligation by the debtor is terminated.

Agreement between the parties changing the time limits and procedure of payments under the credit contract does not imply the change of the method of execution of the obligation, therefore not being a novation.

According to the Higher Arbitration Court, a novation agreement between the recoverer and the debtor committed at the stage of execution proceedings, but not endorsed by the court as an accord and satisfaction, is not considered concluded. In this case, the novation agreement may have powers only if endorsed by the court as an accord and satisfaction.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 102 of December 21, 2005

Presidium of the Higher Arbitration Court of the Russian Federation summarised the practice of application by arbitration courts of the norms of the Civil Code on the payoff (Article 409 of the Civil Code of the Russian Federation).

Obligation is terminated from the moment of granting payoff instead of execution, rather than the moment of achieving an agreement on the payoff by the parties. The payoff agreement implies the debtor right for replacement of execution and the creditor duty to accept the payoff. If the payoff agreement is concluded, the creditor may not demand execution of the initial obligation before expiry of the time of granting the payoff specified by the parities. If otherwise is not specified in the payoff agreement, any obligations under the contract, including the duty to pay the forfeit, are terminated with the granting of the payoff.

If the cost of the granted payoff is less than the debt under the obligation, it is terminated completely or partly depending on the will of the parties expressed in the payoff agreement. If it is impossible to reveal the will of the parties through a literal interpretation of the words and expressions available in the payoff agreement, comparison of an ambiguous provision with other provisions and the sense of the agreement on the whole, as well as through other methods, the courts are recommended to proceed from the fact that the obligation is terminated completely.

If the payoff agreement does not violate the rights and legal interests of third parties or public interests, the granting of the payoff may also terminate an obligation of return of what is obtained under an invalid transaction. Since the legislator did not envisage directly restrictions on similar agreements, the granting of the payoff may terminate any obligation.

Order of the Ministry of Agriculture of the Russian Federation No. 18 of February 1, 2006 on the Endorsement of the Method of Visual Determination of the Fact of Opening of the Container of Alcoholic Product

The Ministry of Agriculture of Russia has developed a method specifying the ways of visual determination of the fact of opening of the container and the conditions when the container is considered to be opened. Determination of the fact of opening is done by visual examination of the container with a naked or aided eye, with or without special devices that do not cause disruption of integrity or deformation of the closure but permit to determine visually the fact of opening.

The container is considered to be opened, in particular, in case of destruction of the cap sealing of aluminium foil, in the presence of cracks and breaking of wax coating, if the opening tab on the cans is torn out or deformed. When using a metal closure (wire hood), the container is considered opened if the tail of the lower hood is torn out, if there are cuts or breaking on the wire, as well as the hood tail has less than four waps.

Registered in the Ministry of Justice of the Russian Federation on February 26, 2006. Reg. No. 7540.

Direction of the Central Bank of Russia No. 1656-U of February 6, 2006 on the Actions in Cases of Revealed Facts (Signs) of Generation of Sources of Own Resources (Capital) (Part Thereof) Using Improper Assets

Specifies the procedure of actions in cases of revealed signs of generation by the credit organisation of sources of own resources (capital) (part thereof) when investors use improper assets.

The authority to check and assess the assets and liabilities of credit organisations rests with the territorial institutions of the Bank of Russia and the structural divisions of its central office - Department of Bank Regulation and Enforcement of the Bank of Russia, Chief Inspection of Credit Organisations of the Bank of Russia, Department of Licensing of Activities and Financial Rehabilitation of Credit Organisations of the Bank of Russia. Each of the mentioned subjects, respectively, may reveal the fact or signs of generation of the sources of own resources (capital) (part thereof) of the credit organisation if investors use improper assets. Different rules of further actions are specified depending on who has initiated the check procedure.

In any case when appropriate facts are revealed, territorial institutions or structural divisions of the Bank of Russia shall prepare proposals to demand the credit organisation to adjust own resources (capital). According to the common rule, after revealing the facts or signs of generation of sources of own resources by the credit organisation when investors use improper assets, a check of obtained information is arranged, the credit organisation being provided with opportunity to repulse or explain the revealed facts.

If explanations of the credit organisation on generation of own resources fail to repulse the facts of attraction of improper assets, the credit organisation gets an order to liquidate the risks stipulated by the fact of providing property to investors permitting to generate sources of own resources with improper assets.

The methods to liquidate (cover) the mentioned risks shall be: reduction of the registered capital; reduction of emission incomes; replacement by investors of the credit organisation or third parties of assets of the credit organisation stipulated by the fact of providing property to investors permitting to generate sources of own resources with improper assets with assets that do not have improper signs and have a real value corresponding to the balance cost of replaced assets; creation for such assets and conditional obligations assumed by the credit organisation reserves for possible losses in the amount corresponding to the balance cost of replaced assets or the amount of conditional obligations assumed by the credit organisation.

In case of a failure on the part of the credit organisations to fulfil orders to liquidate the risks, measures of forced interference may be applied to them.

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 February 26, 2006. Reg. No. 7539.

Order of the Federal Service for Financial Markets No. 06-4/pz-n of January 12, 2006 on the Amendments to the Regulation on Activities in Organisation of Trade at the Securities Market Endorsed by the Order of the Federal Service for Financial Markets No. 04-1245/pz-n of December 15, 2004

Amends the Regulation defining the requirements to activities in organisation of trade at the securities market of the Russian Federation permitting to include securities in quotation lists A (first and second level) and B, but also in quotation list C in the course of the listing procedure.

Includes additional provisions regulating the procedure of inclusion of stocks in quotation list C. Defines the requirements for inclusion of stocks in the given list, among which, in particular, is the one that the stocks of the issuer shall be placed for the first time through an open subscription, the services of placing the stocks to be provided by a broker, or offered for public circulation for the first time through a stock exchange or a broker to commit transactions of stocks alienation pertaining to such offer.

The stocks in quotation list C shall be included for the period not greater than 3 months from the date of the end of placing the stocks at the stock exchange. Upon expiry of the mentioned time limit, the stocks must be transferred into another quotation list (the list of securities permitted for tenders without the listing procedure) on condition of compliance with the requirements for inclusion of stocks in the appropriate quotation list (to permit the securities for tenders without the listing procedure).

Also defines the terms of delisting of securities by the stock exchange (exclusion of securities) from quotation list C.

Specifies the procedure of inclusion in the quotation list of securities of issuer created by reorganisation of several legal entities. Securities of such issuer may be included not higher than the lowest level of the quotation lists including securities of legal entities having created the issuer.

Specifies the duty of the stock exchange to suspend the tenders for the futures contract and/or option contract in case of change of the current market price (current value) of the appropriate contract envisaging an increase of the initial margin to be transferred by participants of tenders. When the tenders are renewed, participants of tenders having failed to transfer the initial margin may commit only transactions to close their positions in the earlier committed transactions.

Registered in the Ministry of Justice of the Russian Federation on February 26, 2006. Reg. No. 7538.

Letter of the Central Bank of Russia No. 19-T of February 10, 2006 on the Methodology Recommendations on the Procedure of Drawing up and Submission of Financial Reports by Credit Organisations

The new methodology recommendations take account of the requirements of the actual international accounting standards as of January 1, 2005. The document examines the structure and content of the forms of financial reports, preparation and drawing up of financial reports, their audit, publication, submission and use.

Invalidates the Letter of the same name of the Bank of Russia No. 181-T of December 25, 2003.

Federal Law No. 28-FZ of February 28, 2006 on the Amendments to Chapter 21 of Part 2 of the Tax Code of the Russian Federation and Article 3 of the Federal Law on the Amendments to Chapter 21 of Part 2 of the Tax Code of the Russian Federation and on Invalidation of Individual Provisions of the Acts of Legislation of the Russian Federation on Taxes and Fees

Removes inaccuracy occurred from the moment of introduction of amendments to the Tax Code pursuant to adoption of the Federal Law on the special economic zones of the Russian Federation. According to the amendments, from January 1, 2006, the list of documents necessary for the confirmation of the reasons of application of the 0% VAT rate must be extended to include those confirming the fact of supplies of commodities to the resident of the special economic zone. This list includes, in particular, the contract with the resident of the special economic zone, payment documents for the commodities, copy of the certificate of registration of the entity as a resident of the special economic zone and other. The presence of such provision did not permit taxpayers to apply the VAT exemption.

The Federal Law specifies that the mentioned documents must be presented only if placing the commodities under the customs regime of the free customs zone.

Besides, the Law refines the procedure of application of the VAT exemption for capital construction for objects where construction began before January 1, 2006. The given rectification provides for opportunity of application of the mentioned exemption only in case of an actual payment of the value added tax, preventing from unmotivated reimbursement of VAT amounts in 2006.

The Federal Law is entered into force no sooner than one month after the day of publication and no sooner than the 1st of the subsequent tax period for the value added tax. The mentioned amendments apply to legal relations emerging from January 1, 2006.

Decision of the Government of the Russian Federation No. 106 of February 26, 2006 on the Amendments to the Decision of the Government of the Russian Federation No. 1027 of December 30, 2000

Employees of individual bodies of the federal bodies of executive power in the sphere of defence, law enforcement activities and state security shall get monthly monetary reward in the amount of 1 salary for the occupied position.

When endorsing the labour remuneration funds for the given employees, in excess of resources allocated to pay out the salaries for the occupied position resources are envisaged to pay out the monthly monetary reward in the amount of 12 salaries for the occupied position (per year).

The Decision applies to legal relations emerging from January 1, 2006.

Decision of the Government of the Russian Federation No. 105 of February 26, 2006 on the Medical Aid, Sanatorium and Resort Support and Individual Payments to Persons Dismissed from the Federal Bodies of the Tax Police Entitled for the Pension with the Length of Service of 20 Years and More (Including the Grace Period), As Well As the Members of Their Families

In 2006, employees after dismissal from service in the federal bodies of the tax police entitled for the pension with the length of service of 20 years and more (including the grace period) may get underpaid monetary compensation for the leaves for the years 2003-2005 in the amount of Rbl 600 per pensioner, for the years 2003-2004 - Rbl 150 per spouse and each of the underage child, for the year 2005 - Rbl 300 per spouse and each of the underage child. The mentioned payments shall be made at the place where these persons get their pensions.

Appropriate changes on the payments to persons dismissed from the federal bodies of the tax police are introduced in the Decision of the Government of the Russian Federation No. 911 of December 31, 2004 on the procedure of rendering medical aid, providing sanatorium and resort support and making individual payments to some categories of servicemen, employees of law enforcement bodies and members of their families.

Decision of the Government of the Russian Federation No. 101 of February 22, 2006 on the Measures to Implement the Federal Law on the Federal Budget for the Year 2006

Accepts for execution the federal budget for the year 2006. The federal bodies of executive power and budget organisations get orders to execute the federal budget for the year 2006.

Chief administrators of resources of the federal budget must provide for the closing until December 31, 2006 of accounts opened for the federal institutions supervised by them in institutions of the Central Bank and credit organisations for operations with resources received for temporary use of the federal institutions, and the Federal Treasury - provide for the opening for them in its territorial bodies of personal accounts for resources received for temporary use. The federal institutions are ordered to submit estimates of incomes and expenses for resources obtained from entrepreneurial and other profitable activities endorsed according to established procedure to appropriate territorial body of the Federal Treasury.

The Federal Treasury is also ordered to carry out an experiment in 3 subjects of the Russian Federation to carry out and register operations of use of subsidies and subventions allocated from the federal budget to the budget of the subject of the Russian Federation, as well as to use the resources of the budget of the subject of the Russian Federation allocated to institutions of the Ministry of Internal Affairs and the Ministry of Emergency Situations of Russia on the personal account of the budget of the subject of the Russian Federation.

The Ministry of Finance of Russia is entitled to buy out in coordination with the Central Bank the bonds of the state republican internal loan of the RSFSR of 1991 owned by the Central Bank at their nominal cost without interest.

Conciliation agreements between debtors in monetary obligations to the Russian Federation and agents of the Government of the Russian Federation, as well as the Federal Tax Service, shall be concluded on the basis of Decisions taken by the Ministry of Finance of Russia.

Amends a number of acts of the Government of the Russian Federation.

Letter of the Central Bank of Russia No. 28-T of February 22, 2006 on Application of Item 1.9.2 of the Instruction of the Bank of Russia No. 124-I of July 15, 2005 on the Amounts (Limits) of Open Currency Positions, Method of Their Estimation and Particulars of Enforcement of Their Observation by Credit Organisations

According to the explanation of the Central Bank of Russia, in the determination of the amount of claims and/or obligations under letters of credit in the estimate of the net position for guarantees and letters of credit, letters of credit are included in the estimate of the net position from the moment of occurrence of a professional judgment with the credit organisation of the possibility of risk of execution of the letter of credit by it at own expense.

Letter of the Central Bank of Russia No. 24-T of February 20, 2006 on the Registration of Amounts of Foreign Currencies Where the Rouble Rate Is Not Officially Established by the Bank of Russia

If the rate of the foreign currency to the rouble is officially established by the central (national) bank of the issuer state of this currency, it is necessary to use the rate of the mentioned national currency.

If such rate is not established by the national bank, it is necessary to use cross-rates. When choosing the cross-rate to recalculate monetary resources, it is preferable to use the rates officially established by the central (national) bank of the issuer state of the currency where the rate to the rouble is not/has not been established officially by the Bank of Russia, as well as information systems Reuters and Bloomberg, sites of central (national) banks, newspaper Financial Times.

Decision of the Constitutional Court of the Russian Federation No. 1-P of February 20, 2006 on the Case of Constitutionality of the Provision of Article 336 of the Code of Civil Procedures of the Russian Federation Pursuant to Appeals of Citizens K.A.Ineshin, N.S.Nikonov and the Open-Type Joint-Stock Company Nizhnekamskneftekhim

According to the applicants, the challenged provision permits the courts to refuse to accept cassation appeals to persons other than participants in the case whose rights and legal interests were violated by a court ruling if the persons participating in the case did not appeal against it in the second instance court.

The Constitutional Court of the Russian Federation recognised that the person other than participating in the case whose rights are affected by the passed court ruling in any case must have efficient means to restore his violated rights. Otherwise, the level of implementation of their right for protection in court is impaired for such people, and the goal of justice may not be fulfilled. Such approach is implied in the practice of the European Court of Human Rights and meets the principles of a law-governed state. The Constitutional Court recognised that provision of Article 336 of the Code of Civil Procedures of the Russian Federation does not exclude for the persons not being participants of the case, whose rights and duties were affected by the court of the first instance, opportunities of use of mechanisms of appealing by cassation against the court ruling adopted without their participation, even if the case participants did not use their right to appeal. The challenged provisions of Article 336 of the C ode of Civil Procedures of the Russian Federation are recognised as not contradicting the Constitution of the Russian Federation.

The Decision is entered into force immediately after annunciation.

Decision of the Government of the Russian Federation No. 110 of February 28, 2006 on the Procedure and Amounts of Reimbursement of Expenses Suffered by Citizens Attracted for Participation in a Parliamentary Investigation

Defines the procedure and amount of reimbursement of expenses to citizens for the travel to the place of the session of the parliamentary commission and lodging, postal expenses and compensation for the actual loss of time because of being attracted to participation in a parliamentary investigation.

Reimbursement of the lodging expenses of citizens is arranged against a written request of citizens according to the procedure and in the amount specified for reimbursement of expenses pertaining to business trips on the territory of the Russian Federation to employees of organisations financed at the expense of resources of the federal budget.

The actual loss of time because of participation in a parliamentary investigation shall be reimbursed in the amount specified by the decision of the parliamentary commission proceeding from the spent time and 5 minimum amounts of labour remuneration.

Decision of the Government of the Russian Federation No. 108 of February 27, 2006 on the Amendments to the List of Codes of the Types of Foodstuffs According to the All-Russia Classifier of Products Subject to the Value Added Tax at the Rate of 10% at Sale Endorsed by the Decision of the Government of the Russian Federation No. 908 of December 31, 2004

Amends the list of codes of the types of foodstuffs according to the all-Russia classifier of products subject to the VAT rate of 10% at sale endorsed by the Decision of the Government of the Russian Federation No. 908 of December 31, 2004.

In particular, the list includes corn and wheat fodders, canned diabetes fruits and vegetables, juices of vegetable and fruits for infant foods.

The Decision is entered into force one month after the day of its official publication, however, no sooner than the 1st of the subsequent tax period for the value added tax.

Direction of the Central Bank of Russia No. 1658-U of February 10, 2006 on the Opening for the Bodies of Local Government or Bodies Providing Cash Services for the Execution of Local Budgets, Including the Bodies of the Federal Treasury, of Accounts for Resources from Entrepreneurial and Other Profitable Activities Obtained by Institutions Supervised by the Bodies of Local Government in Institutions of the Bank of Russia or Credit Organisations (Branches)

Personal accounts for the bodies of local government or bodies providing cash services for the execution of local budgets, including the bodies of the Federal Treasury, for resources from entrepreneurial and other profitable activities obtained by institutions supervised by the bodies of local government shall be opened in the institutions of the Bank of Russia or credit organisations (branches) on the basis of the bank account contract while presenting all necessary documents. An obligatory prerequisite is presenting a certified copy of the decision (order etc.) of the bodies of local government on operations with resources from the mentioned activities obtained by subordinate institutions on the accounts in institutions of the Bank of Russia or credit organisations (branches) opened for them or the bodies providing cash services for the execution of local budgets.

Payments and cash services on the mentioned accounts shall be arranged in compliance with the procedure specified in the Regulation of the Central Bank of Russia and the Ministry of Finance of Russia No. 257-P/46n of May 20, 2004.

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 February 28, 2006. Reg. No. 7546.

Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service Nos. 26n, SAE-3-07/87@ of February 13, 2006 on the Procedure of Purchase, Registration and Storage of Special Stamps for Labelling Tobacco and Tobacco Items Produced on the Territory of the Russian Federation

Endorses the specimens of the special stamps for labelling tobacco and tobacco items produced in the Russian Federation and provides the rules of their placing on the mentioned products.

Also endorses the specimen of the ledger of received special stamps and the specimen of the ledger of destruction of unused, damaged special stamps and those failing to comply with specified requirements.

Special stamps shall be purchased by the organisation producing tobacco and tobacco items on the territory of the Russian Federation in the departments of the Federal Tax Service of Russia in the subject of the Russian Federation, Interregional Inspection of the Federal Tax Service of Russia for Major Taxpayers at the place of location of the organisation or is separate division.

Registered in the Ministry of Justice of the Russian Federation on February 26, 2006. Reg. No. 7537.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 105 of February 20, 2006 on Some Issues Pertaining to the Entry into Force of the Federal Law No. 137-FZ of November 4, 2005 on the Amendments to Some of the Legislative Acts of the Russian Federation and on Invalidation of Some of Provisions of the Legislative Acts Pertaining to Measures of Improvement of Administrative Procedures of Regulation of Disputes

Works out recommendations on the procedure of application by arbitration courts of the Federal Law No. 137-FZ of November 4, 2005 granting the right from January 1, 2006 to tax bodies and bodies of the Pension Fund to collect independently without applying to court tax sanctions from organisations and independent entrepreneurs.

When the mentioned bodies apply to collect taxes, insurance contributions for obligatory pension insurance and sanctions that must be collected independently to arbitration courts after December 31, 2005, such applications must be returned by the arbitration court. Applications submitted but not processed by the arbitration court before January 1, 2006 must be processed.

Arbitration courts are recommended to keep in mind that the absence of the form of the order to pay arrears in insurance contributions, penalties and fines and the form of the decision to collect arrears in insurance contributions endorsed by the Ministry of Finance of Russia may not serve as grounds for the territorial bodies of the Pension Fund to apply to court to collect arrears in insurance contributions, penalties and fines.

Appealing against the decision to call the taxpayer (another person) to account for a tax violation in the higher tax body (with the higher official) means appealing among other things against the decision to collect the tax sanction and implies an obligatory suspension of execution of the decision to collect the tax sanction.

Letter of the Ministry of Finance of the Russian Federation No. 03-04-15/40 of February 22, 2006

Explains the issue of a documentary confirmation of the legality of application of the 0% VAT rate after January 1, 2006.

The value added tax in the amount of 0% at sale applies to commodities imported in the customs regime of export, as well as commodities placed under the customs regime of free customs zone. The Letter describes which documents must be presented to the tax bodies to confirm the legality of application of the 0% VAT rate with each of these customs regimes.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-05-01-03/18 of February 17, 2006

Severance pay in the amount of the average monthly earnings, as well as secured average monthly earnings for the period until employment paid out at discontinuation of the labour contract because of liquidation of the organisation or staff cuts (Article 178 of the Labour Code of the Russian Federation), as well as the average earnings preserved with the employee for the period until employment if it is impossible to find an appropriate job (position) at the previous place of work after the end of his term in an elected position in a trade-union body (Article 375 of the Labour Code of the Russian Federation and Article 26 of the Federal Law No. 10-FZ of January 12, 1996 on trade-unions, their rights and guarantees of activities), being compensation payments pertaining to dismissal, are exempted from the income tax from natural persons.

Letter of the Ministry of Finance of the Russian Federation No. 03-11-02/41 of February 16, 2006

Organisations and independent entrepreneurs must not register as payers of the uniform imputed income tax for individual types of activities in the tax bodies where they are registered for other reasons.

Taxpayer engaged in entrepreneurial activities transferred to the uniform imputed income tax in various regions of the same urban district served by different tax bodies must register for taxation purposes at the place where he carries out the mentioned activities in one of the tax bodies.

Federal Law No. 34-FZ of March 4, 2006 on the Execution of the Budget of the Social Insurance Fund of the Russian Federation for the Year 2004

Endorses the report of execution of the budget of the Social Insurance Fund for the year 2004 with incomes amounting to Rbl 159,276.5 million and expenses amounting to Rbl 140,568.3 million, the surplus of incomes over expenses being Rbl 18,708.2 million.

The surplus of incomes over the planned figures occurred because of increased number of organisations having switched over in 2004 to special tax regimes.

Reduction of expenses occurred because of reduced number of cases of temporary disability, more accurate issue of disability sheets and expert evaluations of temporary disability.

Federal Law No. 33-FZ of March 3, 2006 on the Amendment to Article 131 of the Code of Criminal Procedures of the Russian Federation

Article 131 of the Code of Criminal Procedures of the Russian Federation is extended to include the provision stating that the procedure and amounts of reimbursement of procedural expenses (expenses reimbursed from the federal budget or at the expense of participants of criminal proceedings) shall be specified by the Government of the Russian Federation. The Government of the Russian Federation is ordered to specify the procedure and amounts of reimbursement of procedural expenses within 6 months from the day of entry into force of the Federal Law.

Federal Law No. 32-FZ of March 3, 2006 on the Amendment to Article 54 of the Federal Law on Communication

According to the amendments, the user must not pay for the telephone connection initiated by another user. The rule does not apply if the telephone connection is initiated: through an operator to be paid by the called party; using access codes assigned by the federal body of executive power in charge of communication; with a user being outside the territory of the subject of the Russian Federation indicated in the decision allocating the numbering resources to communication operator, including the number of the given user, if otherwise is not specified in the contract for communication services.

The payment for the local connections must be arranged using a user fee or time payment at the user choice.

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

Federal Law No. 31-FZ of March 3, 2006 on the Amendment to Article 5 of the Federal Law on the State Support of Cinematography in the Russian Federation

The amendments remove excessive state regulation in the sphere of cinematography and exclude the authority to keep the register of organisations of cinematography from the sphere of reference of the federal body of executive power in charge of the state support of cinematography.

Federal Law No. 30-FZ of March 3, 2006 on the Amendment to Article 28.3 of the Code of Administrative Violations of the Russian Federation

The amendments refine the list of officials authorised to draw up the protocols of administrative violations, remove inconsistency of provisions of Article 28.3 of the Code of Administrative Violations with provisions of Article 20.25 and Part 5 of Article 32.2 of the Code of Administrative Violations after being amended by the Federal Law No. 161-FZ of December 8, 2003 on the Code of Criminal Procedures of the Russian Federation and other legislative acts being brought in compliance with the Federal Law on the amendments to the Criminal Code of the Russian Federation.

Federal Law No. 29-FZ of March 3, 2006 on the Ratification of the Agreement between the Government of the Russian Federation and the Government of the Republic of India on the Mutual Trips of Holders of Diplomatic and Service (Official) Passports

Ratifies the Agreement signed in Delhi on December 3, 2004, the goal being creation of more favourable conditions for inter-state exchange, mutual contacts of official figures, development of bi-lateral Russian-Indian cooperation.

According to the Agreement, citizens of the Russian Federation and the Republic of India holding actual diplomatic or service (official passports) may, without drawing up the visa, enter, leave, travel in transit and stay on the territory of the state of the other contracting party within 90 days from the date of entry on the this territory. The parties reserve the right to refuse the entry or reduce the time of stay on its territory to any citizen of the other party being considered an undesirable person.

Letter of the Federal Tax Service No. MM-6-03/202@ of February 28, 2006 on the Application of Item 1 of Article 167 of the Tax Code of the Russian Federation in the Wording of the Federal Law No. 119-FZ of July 22, 2005

The date of dispatching (handing over) of commodities (works, services), proprietary rights for the purposes of Chapter 21 of the Tax Code "Value Added Tax" is recognised to be the date of the first in time drawing up of the initial document drawn up for their buyer (client), shipper (communication organisation). However, if the commodity is not dispatched and not transported, but the proprietary rights for this commodities are handed over, such transfer of proprietary rights is considered to be equal to dispatching. The date of dispatching of such commodity is considered to be the date of handing over of proprietary rights indicated in the document confirming the transfer of proprietary rights.

The payment, partial payment for the anticipated supplies by the consignor (mandator, principal) of commodities (carrying out works, rendering services), handing over of proprietary rights is recognised to be the payment, partial payment received from the buyer by the consignor (mandatory, principal) or his commissioner (agent, principal) both in the monetary and in another form.

Federal Law No. 35-FZ of March 6, 2006 on the Combating of Terrorism

Makes more specific legal regulation of activities in combating terrorism, as well as specifies the main directions in the sphere of prevention of terrorist acts and combating of terrorism. Defines anew the main principles, notions, organisational and coordination mechanisms of combating terrorism and its prevention.

Distributes clearly the authority in the sphere of combating terrorism among the federal bodies of executive power. Respectively, defines the persons in charge of each measure in the framework of the anti-terrorist action. The main subject in charge of the measures to stop terrorist activities is the Federal Security Service of Russia.

Describes the mechanism of attraction of the Armed Forces of the Russian Federation to anti-terrorist operations. To prevent terrorist acts in the air, the vessels failing to respond to radio commands and signals of interceptor fighters may be forced to land through the use of arms and destroyed in the case of refusal to land. Similar provisions apply to sea- and river-going vessels.

An anti-terrorist operation regime may be introduced on the territory where it is carried out. A number of special measures may be envisaged on the territory when introducing the given regime: checking of personal identification documents with the natural persons and delivering them to the bodies of internal affairs (other competent bodies) in case of their absence to identify the persons; control of telephone traffic and other information transmitted over telecommunication channels, suspension of communication services for natural persons and legal entities or restricted use of such communication; temporary relocation of natural persons in safe areas while providing stationary or temporary dwelling space etc.

To encourage the public to assist, payments are envisaged to persons rendering assistance in revealing, prevention, stopping, investigating the terrorist act, find and arrest persons preparing, committing or having committed such act, reward from the federal budget.

Makes significantly more stringent the procedure of informing of the public of the circumstances pertaining to the terrorist act.

Regulates clearly the issues of reimbursement of the damage to persons participating in anti-terrorist operations and persons having become victims as a result of a terrorist act.

The Federal Law is entered into force from the day of its official publication except for a number of articles entering into force from January 1, 2007.

Decision of the Government of the Russian Federation No. 118 of March 3, 2006 on the Endorsement of the Rates of Import Customs Duties for Fine Fabric (Veiling) of Glass Fibre

From April 24, 2006 introduces on the permanent basis the rates of the import customs duties for the fine fabric (veiling) of glass fibre. For the fabric greater than 300 cm in width (code according to the Foreign Trade Commodity Nomenclature 7019 32 000 1), the rate is fixed in the amount of 5% of the customs cost, for other (code according to the Foreign Trade Commodity Nomenclature 7019 32 000 9) - 15% of the customs cost.

Earlier, the Decision of the Government of the Russian Federation No. 306 of May 18, 2005 introduced the mentioned rates for 9 months.

Decision of the Government of the Russian Federation No. 117 of March 3, 2006 on the Federal Body of Executive Power Authorised to Keep the Register of State Contracts Concluded on Behalf of the Russian Federation As a Result of Placing of Orders

From January 1 to December 31, 2006 the keeping of the Register of State Orders concluded on behalf of the Russian Federation as a result of placing of orders is vested in the Ministry of Economic Development of Russia. From January 1, 2007 the functions of the federal body of executive power in charge of the keeping of the Register will be fulfilled by the Federal Treasury.

Decision of the Government of the Russian Federation No. 113 of March 2, 2006 on the Endorsement of the Regulation on the Measures to Prevent the Conflict of Interests Pertaining to Officials of the Federal Bodies of Executive Power Involved in the Regulation, Control and Enforcement in the Sphere of Obligatory Pension Insurance, Officials of the Pension Fund of the Russian Federation and Members of the Public Council in Investing of Resources of Accumulated Pensions

The mentioned measures are aimed at prevention of opportunities of obtaining of material or personal advantages by officials personally or through a legal or actual representative because of the availability with them or members of their families or close relatives of the rights providing such opportunities because of the use of service authority by them pertaining to investing of resources of accumulated pensions, as well as information on investing of resources of accumulated pensions having become known to them or available with them because of the work pertaining to the forming and investing of resources of accumulated pensions.

Decision of the Government of the Russian Federation No. 109 of February 28, 2006 on the Particulars of Application of Individual Provisions of the Highway Traffic Rules of the Russian Federation

Postpones until January 1, 2007 the entry into force of the new norm of the Highway Traffic Rules requiring to transport children up to 12 years of age in transport vehicles outfitted with safety belts using special child restraint devices or other means permitting to attach the child with safety belts. This does not apply to transportation of children on the front seat of the car, where it should be done only with the use of the special child restraint devices.

Makes less stringent the requirements to the lighting devices installed on the transport vehicles, in particular, revokes the earlier introduced requirements to the side lamps and retro-reflecting devices. Omits the earlier available requirement prohibiting operation of transport vehicles with red lamps installed in the rear.

Order of the Ministry of the Industry and Power Supplies of the Russian Federation No. 24 of February 9, 2006 on the Rules of Granting Subsidies to the Federal State-Run Enterprises

Provides the procedure of granting subsidies to the federal state-run enterprises at the expense of resources of the federal budget allocated by the Ministry of the Industry and Power Supplies in Section 02 "National Defence".

Operating and formed federal state-run enterprises shall get subsidies within the limits of budget allocations and limits of budget obligations endorsed by the Ministry of the Industry and Power Supplies of Russia for the appropriate fiscal year in Section 02 "National Defence", Subsection 08 "Other Issues of National Defence", tied Article 214 "Implementation of State Functions Pertaining to National Defence", type of expenses 252 "Measures in the Sphere of National Defence", Article 241 "Gratuitous and Unrepaid Transfers to State and Municipal Organisations".

The subsidies shall be granted to enterprises on a gratuitous and unrepaid basis to cover tied expenses and expenses to create federal state-run enterprises.

The volumes of subsidies for each enterprises shall be endorsed by the Minister on the basis of the draft distribution of subsides. Such draft distribution shall be formed by the Commission for Proposals on the Volumes and Directions of Spending of Subsidies granted to the federal state-run enterprises against requests of operating and newly formed enterprises. Operating enterprises shall prepare requests upon expiry of the reporting fiscal period, and the newly formed - according to the endorsed separation balance report and/or transfer act, as well as the plan of measures to settle creditor debts. The rules specifies the list of documents to be submitted by enterprises to the Commission to investigate the requests.

Department of the Budget Policy and Finances shall transfer the resources according to established procedure on the basis of the distribution of resources by enterprises endorsed by the Minister from the personal account of the Ministry of the Industry and Power Supplies of Russia in the territorial body of the Federal Treasury to settlement accounts of enterprises. The Department shall also control the use for designated purposes of resources of the federal budget allocated to grant the mentioned subsidies.

Enterprises, in turn, shall submit according to established procedure quarterly and annual reports of the actual use of subsidies.

Registered in the Ministry of Justice of the Russian Federation on March 2, 2006. Reg. No. 7554.

Direction of the Ministry of Defence of the Russian Federation No. 205/2/35 of February 18, 2006

According to the direction, it is necessary to distinguish clearly personal discipline of commanders (chiefs) and the condition of the military (labour) discipline of the subordinate personnel. The cases of calling to account commanders (chiefs) should be excluded for the crimes, incidents and misdemeanours of subordinate personnel not being a direct result of their activities or failure to take measures to prevent them.

The need to take other measures is also emphasised to provide for the objective assessment of the work of commanders (chiefs) in the Armed Forces of the Russian Federation to enhance the military (labour) discipline.

Decree of the President of the Russian Federation No. 175 of March 3, 2006 on the Amendments to the Decree of the President of the Russian Federation No. 611 of May 12, 2004 on the Measures to Ensure Information Security of the Russian Federation in the Sphere of International Information Exchange

Abandons the earlier introduced prohibition to install hardware connected to public information systems, networks and communication networks, including the Internet, used in international information exchange in rooms for negotiations where issues containing information compromising the state secret are discussed.

According to introduced amendments, deployment of the mentioned hardware is permitted in the presence of the special certificate permitting its operation in rooms for negotiations on issues containing secret information. Expenses pertaining to the deployment of hardware in the mentioned rooms of the federal bodies of state power shall be allocated within the limits of resources of the federal budget envisaged for their maintenance.

Besides, Administration of the President of the Russian Federation, office of the Council of the Federation, office of the State Duma, office of the Government of the Russian Federation, offices of the Constitutional Court of the Russian Federation, Supreme Court of the Russian Federation, Higher Arbitration Court of the Russian Federation and the Prosecutor General of the Russian Federation are permitted in exclusive cases upon coordination with the Federal Guard Service of the Russian Federation to connect to Internet and submit information through Internet segments and technological server sites maintained by: federal bodies of executive power, their subordinate institutions and organisations; Russian Academy of Sciences, scientific academies and other scientific organisations with the state status; state institutions of higher professional education.

Earlier, the mentioned structures could maintain interaction with the Internet only through the segment designed for the federal bodies of state power and the bodies of state power of the subjects of the Russian Federation and supervised by the Federal Guard Service of the Russian Federation.

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

Direction of the Central Bank of Russia No. 1663-U of March 3, 2006

From March 6, 2006, increases the interest rates for the instruments of attraction of monetary resources with credit organisations: deposits on standard terms "tom next", "spot next" and "on demand" to 1% annual, "1 week", "spot week" to 1.5% annual.

Letter of the Central Bank of Russia No. 33-T of March 2, 2006 on the Use of Software

The use of quality software of outgoing control of dispatched messages to the authorised body (both own and purchased at the market) envisaged in the Federal Law on the combating of legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism reduces significantly the share of rejected correspondence.

Letter of the Central Bank of Russia No. 32-T of March 1, 2006 on the Filling of Individual Fields of Payment Orders to Transfer to the Budget System of the Russian Federation Individual Types of Incomes Administered by the Bank of Russia

Explains the procedure of filling of payment orders to transfer to the budget system of the Russian Federation the following incomes administered by the Bank of Russia in compliance with the Order of the Ministry of Finance of the Russian Federation No. 106n of November 24, 2004: the state duty for the state registration of entities, for the licensing, for the state registration of issues (additional issues) of emission securities, as well as monetary penalties (fines) for the violation of the legislation on banks and banking activities.

Letter of the Central Bank of Russia No. 31-T of February 27, 2006 on Inclusion of Securities in the Lombard List of the Bank of Russia

The Lombard List of the Bank of Russia shall include now the bonds of the city loans of Moscow with the state registration number of issue RU31047MOS0.

The Letter shall apply beginning with the day of its publication in the Herald of the Bank of Russia, however, no sooner than the day when the above bonds are permitted for circulation at the organised market of securities in the sector of payments for the state federal securities.

Decision of the Constitutional Court of the Russian Federation No. 2-P of February 28, 2006 on the Case of Constitutionality of Individual Provisions of the Federal Law on Communication Pursuant to the Request of the Duma of the Koryak Autonomous District

The Constitutional Court of the Russian Federation recognised as unconstitutional individual provisions of Articles 59 and 60 of the Federal Law on communication specifying the duty of communication operators to make deductions to the multiple services reserve. This reserve is created to provide for reimbursement to multiple services operators of losses occurring through the rendering of such services, its resources being formed and spent according to the procedure defined by the Government of the Russian Federation. The given provision is recognised as not complying with the Constitution of the Russian Federation, since it does not define significant elements of non-tax fiscal payments (fee) - the object and base, the maximum amount of the rate or its criteria that must be defined in the Law directly.

The legislator is ordered to introduce necessary amendments to the Federal Law on communication, and the Government of the Russian Federation - to bring their normative legal acts in compliance with such amendments within the time limits necessary to take them into account in the federal budget for the year 2007. In any case, these provisions shall lose their force no later than January 1, 2007.

Other challenged provisions of the Law on communication are recognised as complying with the Constitution of the Russian Federation.

The Decision is entered into force immediately after annunciation.

Order of the Government of the Russian Federation No. 266-r of February 28, 2006 <br>

Approves the concept of development of the national system of standardisation representing a system of views on the problems of development of the national system of standardisation in the Russian Federation until the year 2010 and containing motivated goals, tasks and directions of development of the national system of standardisation.

As the goals of development of the national system of standardisation, the concept distinguishes: improvement of quality and competitive potential of the Russian-made products, works and services sold at the internal and external markets; ensuring scientific and technical progress; ensuring defence potential, economic, ecological, scientific-and-technical and technological security of the Russian Federation; ensuring uniform measurements; ensuring rational use of resources; ensuring technical, information compatibility and interchangeability of products and other.

The measures envisaged in the concept will be implemented by the federal bodies of executive power on the basis of the interagency plan of measures. The tasks of the concept will be solved in the framework of the federal and agency tied programs.

The national body in charge of standardisation shall work out the mechanisms of participation of the interested parties in the forming of the common policy in the sphere of standardisation and provide for coordination of activities of developers of standards in the Russian Federation. The Government of the Russian Federation must assist creation of conditions for development and application of the national standards aimed at ensuring national interests of the Russian Federation, fulfilling its international obligations, implementation of activities of the bodies of state power in the sphere of standardisation. Federal bodies of executive power should use national standards and expand their application, participate in organisation of development of national standards.

Provisions of the concept of development of the national system of standardisation must be applied by the federal bodies of executive power in the works in the sphere of technical regulation.

Letter of the Federal Tax Service No. GV-6-21/189 of February 22, 2006

For inherited property where the certificates for the right of inheritance are issued before January 1, 2006, the tax from the property handed over according to the inheritance or donation procedure is collected, and for inherited property where the certificates for the right of inheritance are issued beginning with January 1, 2006, the tax from the property handed over according to the inheritance or donation procedure is not collected.

Federal Law No. 37-FZ of March 11, 2006 on the Amendments to the Federal Law on the Military Duty and Military Service <br>

The amendments are stipulated by the adoption of the Federal Law No. 159-FZ of December 11, 2004 where it pertains to the authority of the higher official (head of the higher executive body) of the subject of the Russian Federation.

According to the amendments, higher officials of the subjects of the Russian Federation (heads of the higher executive bodies of state power of the subjects of the Russian Federation) are excluded from the categories of citizens enjoying the right of respite for the draft military service. The mentioned persons, because of their age, cannot be participants of legal relations pertaining to military duty in the form of the draft military service. Besides, the mentioned persons are excluded from the categories of citizens to be dismissed from the draft military service because of acquiring of the status of a 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).

Federal Law No. 36-FZ of March 11, 2006 on the Amendment to Article 4 of the Federal Law on the Justices of the Peace in the Russian Federation <br>

Changes the procedure of creation of court districts pursuant to introduction of another criteria of calculation of the number of population in the court district - from 15,000 to 23,000 persons. Earlier, the specified criteria of calculation of the number of population in a single court district made 15,000 to 30,000 persons, which did not meet the real requirements of development of the court system in the Russian Federation.

The Federal Law is entered into force from January 1, 2007.

Decision of the Government of the Russian Federation No. 126 of March 10, 2006 on the Amendments to the Instruction on the Procedure of Keeping of the Personal (Personified) Records of Information on the Insured for the Purposes of Obligatory Pension Insurance Endorsed by the Decision of the Government of the Russian Federation No. 318 of March 15, 1997 <br>

Changes the procedure of registration and use by the territorial bodies of the Pension Fund of the personal information on the insured. In particular, the mentioned bodies shall enter in the personal accounts the results of processing of applications of the insured to transfer to another pension fund before March 31 of the year following the year of submission of such applications by the insured, rather than December 31.

Information on the condition of the personal account, including its special part, and on the results of investing of resources of accumulated pensions shall be sent by the Pension Fund before September 1 to the insured who has or had the insurance contributions for the accumulated part of the labour pension paid. The insured who has insurance contributions paid for only the insured part of the labour pension shall get information on the condition of the personal account before December 31, (earlier, October 1).

Territorial bodies of the Pension Fund must send free of charge information to the insured on the condition of the special part of the personal account and on the results of investing of resources of accumulated pensions before September 1 (earlier, before July 1).

Federal Law No. 38-FZ of March 13, 2006 on Advertising

The Federal Law on advertising is provided in a new wording permitting to convey consecutively the general requirements to advertising, define the particulars of distribution of promotion materials, emphasise those pertaining to individual commodities, aspects of self-regulation of advertising, as well as of state control of observation of the legislation on advertising.

The list of notions used in the legislation on advertising shall include the notion of "object of advertising", "commodity", "social advertising", "antimonopoly body", "sponsor".

To restrict dissemination of hidden advertising of commodities prohibited or restricted for advertising, special requirements and restrictions for individual commodities apply also to advertising of the means of personification of such commodities, their producers and sellers.

Unfair advertising shall also include promotion of commodities where special requirements or restrictions are imposed if it is done as an advertising of another commodity.

The Federal Law contains a prohibition to use in advertising references of approval of the object of advertising by state or municipal bodies or their officials.

Introduces for the first time requirements to advertising of commodities using remote methods of sale, as well as advertising using incentive measures.

Changes the procedure of breaking and combining the radio and TV programs with advertising, as well as the requirements to the volume of advertising on the TV and radio. The total length of advertising in a TV program (including such advertising as TV shops), breaking of a TV program by advertising, overlapping of advertising and a TV program frames may not be greater than 15% of the time of broadcasting within an hour. The breaks for the advertising may not be greater than 4 minutes long. The previous wording of the Federal Law introduced a restriction specifying that advertising could not be greater than 20% of the air time (except for specialised programs).

The Law refines the requirements to the advertising of arms, armaments and military equipment, financial services and securities, alcoholic drinks, beer, tobacco and tobacco items. Significantly expands the circle of requirements to advertising of medicines, medical equipment, items of medical destination and medical services. In particular, such advertising aimed at unrestricted circle of consumers must not contain depictions of medical workers providing recommendations on the use, create an impression of lack of need to apply to a doctor.

The Law differentiates responsibility of the advertiser and the advertisement distributor for the violation of the legislation on advertising.

The Federal Law is entered into force from July 1, 2006 except for individual provisions where another time limit is specified for the entry into force.

Order of the Federal Service for Financial Markets No. 06-17/pz-n of February 17, 2006 on the Endorsement of the Procedure of Submission by Housing Savings Cooperatives of Quarterly Reports on Observation of the Normatives of Assessment of Financial Stability

Defines the composition, time limits and procedure of submission of the quarterly reports on observation of the normative of assessment of financial stability by housing savings cooperatives, as well as other organisations attracting and using monetary resources of citizens - their members - for the purchase or construction of dwelling space other than the housing and housing construction cooperatives.

The quarterly report shall be submitted to the Federal Service for Financial Markets of Russia according to the attached forms and must contain general information on the housing savings cooperative, information on its members, on financial stability of the work of the cooperative and on the normatives of assessment of financial stability of the work of the cooperative. Besides, additional information to reports may also be submitted.

The quarterly reports shall be submitted beginning with the quarter when the cooperative was registered in the Joint State Register of Legal Entities no later than 45 days after the date of the end of the reporting quarter, except for the report for the IV quarter. The report for the IV quarter is submitted no later than April 15 of the year following the reported one.

The Order is entered into force from August 9, 2006.

Registered in the Ministry of Justice of the Russian Federation on March 6, 2006. Reg. No. 7562.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 97 of February 17, 2006 on the Procedure to Issue Prescriptions for Medicines to Individual Categories of Citizens Entitled for the State Social Aid in the Framework of Additional Medicinal Support

Issue of prescriptions for medicines included in the list of medicines sold to doctor (feldsher) prescriptions shall be done using international non-patent names, and, in their absence, using other names registered on the territory of the Russian Federation.

In a number of cases, it is permitted to issue prescriptions for medicines by the doctor (feldsher) using a trade name or another name upon coordination with the medical commission of the medical treatment institution.

Registered in the Ministry of Justice of the Russian Federation on March 6, 2006. Reg. No. 7561.

Order of the Federal Fund of Obligatory Medical Insurance No. 27 of February 27, 2006 on the Endorsement of the Tariff for Additional Medical Aid in the Framework of the State Order for 2006 of Institutions of Public Health of Municipal Formations Rendering Initial Medical and Sanitary Aid (in Their Absence, Appropriate Public Health Institutions of the Subject of the Russian Federation)

Endorses the tariff for additional medical aid in the framework of the state order for free medical aid for the year 2006 of public health institutions of municipal formations rendering initial medical and sanitary aid (in their absence, appropriate public health institutions of the subject of the Russian Federation). The tariff envisages, in particular, monetary payments to district physicians, district paediatricians, general practitioners (family doctors) in the amount of Rbl 10,000 a month, as well as the monetary payments to their nurses in the amount of Rbl 5,000 a month.

Registered in the Ministry of Justice of the Russian Federation on March 6, 2006. Reg. No. 7560.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 93 of February 15, 2006 on the Organisation of Work to Form the List of Medicines Sold to Doctor (Feldsher) Prescriptions in the Framework of Additional Free Medical Aid to Individual Categories of Citizens Entitled for the State Social Aid

Defines the procedure of forming of the list of medicines sold to doctor (feldsher) prescriptions in the framework of additional free medical aid to individual categories of citizens entitled for the state social aid. The list is formed taking into account the proposals of the subjects of circulation of medicines, public health management bodies of the subjects of the Russian Federation, scientists and specialists in the sphere of public health. The results of analysis of submitted information are used to take the decision permitting to include the medicine in the list (exclude it). The medicines are included in the list under appropriate international non-patent names. The draft list is submitted for examination to the Pharmacy Committee of the Ministry of Public Health and Social Development of Russia taking recommendations to include the medicines in the list (exclude them).

Registered in the Ministry of Justice of the Russian Federation on March 6, 2006. Reg. No. 7559.

Letter of the Federal Service for Financial Markets No. 06-OB-03/1900 of February 9, 2006 on the Changing of Codes of the Budget Classification Entered in the Payment Documents When Paying the State Duty for the Legally Significant Actions Envisaged in Item 1 of Article 333.33 of the Tax Code of the Russian Federation and Other Payments to the Budgets of the Russian Federation

Pursuant to the entry into force of the Directions on the procedure of application of the budget classification of the Russian Federation endorsed by the Order of the Ministry of Finance of Russia No. 152n of December 21, 2005, provides the changed codes of the budget classification to be entered in the payment documents to pay the state duty for the legally significant actions pertaining to individual functions of the Federal Service for Financial Markets of Russia.

Letter of the Federal Service for Financial Markets No. 06-OV-01-3/1897 of February 9, 2006 on the Procedure of Application of the Regulation on the Requirements to Activities of Participants of Financial Markets Using Electronic Documents Endorsed by the Order of the Federal Service for Financial Markets of Russia No. 05-77/pz-n of December 8, 2005

Particulars of processing and storage of electronic documents, including the entry of service notes in the documents, procedure of identification of the person having initiated the document, as well as other specified requirements, shall be defined by specialised depositaries in the regulation of the specialised depositary, and by the persons in charge of the keeping of the register of investment shares of the shared investment funds - in the rules of keeping of the register of holders of investment shares of the shared investment funds.

Specialised depositaries and recorders are recommended to introduce appropriate changes in the above documents, specify in them the procedure and time limits of notification of the beginning of use electronic documents, indicate the address of the Internet site publishing information on the procedure and terms of exchange of electronic documents and submit the documents for registration to the Federal Service for Financial Markets of Russia.

Federal Law No. 39-FZ of March 13, 2006 on the Amendments to Chapters 26.1 and 26.1 of Part 2 of the Tax Code of the Russian Federation and Article 2.1 of the Federal Law on the Amendments to Part 2 of the Tax Code of the Russian Federation and Some Other Acts of the Legislation of the Russian Federation on Taxes and Fees, As Well As on Invalidation of Individual Acts (Provisions of Acts) of the Legislation of the Russian Federation on Taxes and Fees <br>

The amendments support agricultural producers by creation of more favourable conditions for them in the sphere of taxation. Significantly change provisions of Chapter 26.1 "System of Taxation for Agricultural Producers (Uniform Agricultural Tax)" of the Tax Code of the Russian Federation. The amendments pertain to the procedure and terms of switch over to the uniform agricultural tax and termination of use of the system of taxation for agricultural producers, procedure of determination of the object of taxation and the taxable base, procedure of calculation and payment of the uniform agricultural tax. In particular, the amendments expand the list of expenses reducing the taxable base.

Agricultural producers that did not switch over to the uniform agricultural tax are exempted from the profit tax for the period until 2007. Besides, they will enjoy tax exemptions in the period from 2008 through 2011.

The Federal Law is entered into force one month after the day of its official publication except for individual provisions where other time limits for entry into force are envisaged.

Decision of the Government of the Russian Federation No. 128 of March 13, 2006 on the Implementation by the Federal Bodies of Executive Power of the Measures to Ensure the Safety of Citizens Living and Working Permanently or Predominantly in the Safety Zones of Objects of Storage of Chemical Weapons and Objects of Destruction of Chemical Weapons <br>

Defines the federal bodies of executive power empowered with authority to implement the measures to ensure the safety of citizens living and working in the safety zones of objects of storage of chemical weapons and objects of destruction of chemical weapons

The Ministry of Public Health and Social Development of Russia shall define the procedure and provide for the carrying out of the expert evaluation to establish the causal connection of diseases of citizens with the functioning of the mentioned objects.

The Federal Medical and Biological Agency shall provide for the rendering of the medical aid to citizens, including the expert evaluation to establish the causal connection of diseases; work out medical and biological criteria of assessment of the health condition of the mentioned citizens; arrange the medical and social-and-hygienic monitoring of the health of citizens; provide for stockpiling of antidotes necessary to render medical aid to citizens.

The Federal Agency of the Industry shall carry out the measures of development of the social infrastructure in the regions of location of the mentioned objects, as well as construction and outfitting of consulting and diagnostics centres for examination of citizens to be followed by subsequent handing over of these centres to the Federal Medical and Biological Agency; provide for creation of the necessary reserves of the means of individual protection of citizens; provide for creation of local warning systems.

Order of the Government of the Russian Federation No. 328-r of March 10, 2006 <br>

Approves the state program "Creation of Technoparks in the Hi-Tech Sphere in the Russian Federation", the goals being accelerated development of hi-tech industries and turning them into one of the main driving forces of economic growth of Russia. According to program creators, the most efficient mechanism for it is development of the network of technoparks in the hi-tech sphere.

According to the program, technoparks will provide for the territorial concentration of financial and intellectual resources; unite enterprises of hi-tech industries, including the nano-, bio-, information and other technologies. Activities of technoparks will attract scientific organisations and educational institutions providing intellectual and personnel potential.

Technoparks in the hi-tech sphere must provide a set of necessary services to enterprises located on their territories. This will permit enterprises to obtain significant savings of expenses and concentrate on their main activities. It is planned that technoparks will house organisations rendering legal, financial, information and technology, marketing and other services, as well as business incubators whose activities is aimed at implementation of venture projects in the hi-tech sphere.

Objects of infrastructure of technoparks must be formed including also resources of the budget of the Russian Federation. Decision to render state support in creation of technoparks in each particular case shall be taken on the basis of the act of the Government of the Russian Federation specifying the terms of use of the budget resources and the procedure of interaction of the federal bodies of executive power and the bodies of executive power of the subjects of the Russian Federation.

Technoparks in the hi-tech sphere in 2006-2010 are planned for creation on the territories of the Moscow, Novosibirsk, Nizhny Novgorod, Kaluga, Tyumen provinces, Republic of Tatarstan and the city of St.Petersburg. In 2006-2007, it is planned to create the management bodies of technoparks in the hi-tech sphere, carry out design works before the beginning of construction, prepare the basic infrastructure, build the objects, implement the marketing and other organisational measures. In 2008-2010, it is planned to develop the infrastructure of technoparks, attract the leading world hi-tech companies to place their production faculties in technoparks, implement the program to promote Russian hi-tech enterprises at the world market.

Letter of the Ministry of Finance of the Russian Federation No. 03-11-02/50 of March 6, 2006 <br>

Since buildings and structures are not recognised as stationary sales places, activities in their leasing may not be transferred to the system of taxation in the form of the uniform imputed income tax. The uniform imputed income tax does not apply also to handing over for temporary possession and/or use of stationary sales places in a stationary sales network possessing sales rooms (shops and pavilions).

Adjustment of tax obligations for the uniform imputed income tax because of excessively accrued and paid insurance contributions for obligatory pension insurance before introduction of appropriate changes in the Federal Law on obligatory pension insurance in the Russian Federation is not done. Offsetting (return) of excessively paid amounts of insurance contributions is not possible, since these insurance contributions do not meet the requirements of a tax and are not subject to the provisions of the Tax Code on offsetting or return of excessively paid amount of tax. Besides, the authorised body in charge of offsetting (return) of excessively paid amounts of insurance contributions and their procedures are not defined.

Decision of the Government of the Russian Federation No. 133 of March 14, 2006 on the Procedure of Assigning and Activities of Representatives of the State in the Management Committees Created under Product Sharing Agreements <br>

Specifies the procedure of assigning representatives of the state in the management committees created for coordination of activities to carry out the works envisaged in product sharing agreements, their authority, as well as the procedure of preparation and adoption of decisions by them on behalf of the state.

Representatives of the state shall be assigned by the Government of the Russian Federation at the presentation of the Ministry of the Industry and Power Supplies of Russia out of state civil servants of the Russian Federation and its subjects. The interested federal bodies of executive power and the bodies of executive power of the subjects of the Russian Federation shall send to the Ministry of the Industry and Power Supplies of Russia proposals on the candidates to be included in the management committee with attached information on the candidate.

Representatives of the state shall form a consolidated opinion on the issues of the agenda of the session of the management committee requiring a decision, as well as on issues of other authority of the members of the management committee. They implement their authority on the basis of the written directives formed by the Ministry of the Industry and Power Supplies of Russia on the basis of proposals of representatives of the state and interested federal bodies of executive power.

The Ministry of the Industry and Power Supplies of Russia is ordered to submit to the Government of the Russian Federation on the annual basis a report of activities of the representatives in the management committees.

Order of the Ministry of Education and Science of the Russian Federation No. 44 of March 2, 2006 on the Endorsement of the Procedure and Criteria of Contest Selection of Institutions of Higher Professional Education Introducing Innovative Educational Programs <br>

Defines the procedure of carrying out and criteria of contest selection of institutions of higher professional education introducing innovative educational programs. The contest selection is arranged to provide state support to higher educational institutions by granting subsidies in the amount indicated in the contest announcement. The contest is an open one.

The winners of the contest shall be selected using the criteria of: quality and results of the presented innovative educational program of the higher educational institution; existing innovative potential of the higher educational institution.

The subsidies shall be allocated by the Federal Agency of Education to purchase laboratory equipment, develop and purchase software and methodology materials, modernise the material and technical base, improve qualification and professional training of the scientific, pedagogical and other personnel of the higher educational institution.

Registered in the Ministry of Justice of the Russian Federation on March 10, 2006. Reg. No. 7580.

Order of the Ministry of Finance of the Russian Federation and the Federal Treasury No. 36n/4n of March 3, 2006 on the Application of the Procedure of Opening and Keeping of the Personal Accounts for Operations with Resources from Entrepreneurial and Other Profitable Activities of Recipients of Resources of the Federal Budget <br>

Before adoption of appropriate normative legal acts of the Ministry of Finance of Russia and the Federal Treasury, one should be guided by the procedure of opening and keeping of the personal accounts for operations with resources from entrepreneurial and other profitable activities of recipients of resources of the federal budget endorsed by the Order of the Ministry of Finance of Russia No. 46n of June 21, 2001.

The Federal Treasury and the Department of the Budget Policy of the Ministry of Finance of Russia is ordered to work out appropriate draft normative legal acts before December 31, 2006.

Registered in the Ministry of Justice of the Russian Federation on March 7, 2006. Reg. No. 7577.

Order of the Central Bank of Russia No. OD-107 of March 7, 2006 on the Amendments to the Order of the Bank of Russia No. OD-682 of September 22, 2004 on the Estimate of the Cost of the Backing for the Credits of the Bank of Russia and on the Adjustment Coefficients of the Bank of Russia <br>

To use as a backing for the credits of the Bank of Russia the bonds of the state currency loan of 1999 issued under the Decision of the Government of the Russian Federation No. 1306 of November 29, 1999 on the notation of the bonds of series III internal state currency loan, specifies the procedure of estimation of the market cost of the mentioned securities.

According to the amendments, their cost is estimated the same way as the cost of the bonds of external loans of the Russian Federation. i.e. proceeding from the mean weighted price of the appropriate valuable paper calculated and published by the stock exchange at the end of the selling day preceding the day of the estimate of the market cost. If there were no appropriate transactions on the selling day preceding the day of the estimate of the market cost of the valuable paper, the market cost is calculated from information on the price of the valuable paper (MIRP) formed by the national stock exchange association (self-regulating non-commercial organisation) as a result of the previous day and published in the information system Bloomberg NSMA.

10 days after the day of publication of the Order in the Herald of the Bank of Russia, new adjustment coefficients will be used to correct the market price of securities accepted as a backing for the credits of the Bank of Russia. For the bonds of the state currency loan of 1999 with the state registration number of issue -00-139 (ISIN RU0001087983) - in the amount of 0.9; for the bonds of the Foreign Trade Bank with the state registration number of issue 40401000B and the bonds of the OAO Russian Railways with the state registration numbers of issues 4-04-65045-D, 4-06-65045-D and 4-07-65045-D - in the amount of 0.75.

Order of the Ministry of Finance of the Russian Federation No. 30n of February 27, 2006 on the Endorsement of the Form of the Declaration for Insurance Contributions for Obligatory Pension Insurance for the Persons Making Payments to Natural Persons and Its Filling Procedure

Endorses the form of the declaration for insurance contributions for obligatory pension insurance for the persons making payments to natural persons and the procedure of filling of the declaration.

The new form of the declaration has been prepared pursuant to the entry into force of the Federal Law No. 70-FZ of July 20, 2004 on the amendments to Chapter 24 of Part 2 of the Tax Code of the Russian Federation, Federal Law on obligatory pension insurance in the Russian Federation and on invalidation of some provisions of the legislative acts of the Russian Federation.

The declaration shall be submitted by insurants to the territorial bodies of the Federal Tax Service of Russia no later than March 30 of the year following the expired estimate period. Separate divisions of organisations possessing a separate balance, payment account and making payments and other remuneration to natural persons shall execute the duties of organisations to submit the declaration at the place of their location.

The Order of the Ministry of Finance of Russia No. 9n of January 24, 2005 on the endorsement of the form of the declaration for insurance contributions for obligatory pension insurance for the persons making payments to natural persons and its filling Instruction is invalidated.

Registered in the Ministry of Justice of the Russian Federation on March 15, 2006. Reg. No. 7583.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-02/53 of March 6, 2006

In the determination of the taxable base for the profit tax, incomes from sale of the share in the registered capital of the limited-liability company within the limits of the participant contribution is not taken into account. The losses in the form of the surplus of the cost of the contribution in the company registered capital over the incomes from its sale is not taken into account for taxation purposes. The surplus of incomes from sale over the amount of participant contribution in the company is taken into account as taxpayer incomes from sale. The mentioned surplus may be reduced by the amount of expenses directly associated with the sale of the share in the registered capital.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-04-15/52 of March 3, 2006

Operations of supplies (sale) of electric power in the framework of the power supply contracts do not form the object of taxation for the value added tax and, respectively, invoices for the electric power consumed by the lessee shall not be put forward by the lessor.

Under the contracts where the payment for the electric power is not included in the cost of the space rent services, tax exemptions do not apply to VAT amounts with the lessor for the electric power put forward by the power supply organisation where it pertains to electric power consumed by the lessee.

Since the lessee reimburses lessor expenses for electric power and does not have the invoice for the consumed electric power, the right for the VAT exemption transferred by the lessee to the lessor as a reimbursement does not occur with the lessee.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-02-7/2-10 of February 22, 2006

The Tax Code does not prevent from writing off of the amount of excessively paid tax where the period of limitation has expired on the basis of the decision of the head (deputy head) of the tax body. In this case, a number of conditions must be observed: the taxpayer must be notified of the mentioned amount; he did not submit application to return (offset) the mentioned amount of the excessively paid tax amount; did not carry out financial and economic activities and did not submit to the tax bodies accounting and tax reports permitting to offset the amount of the excessively paid tax as future payments.

The tax bodies may write off amounts of excessively paid tax on the basis of the court ruling having entered into legal power refusing the taxpayer to restore the period of limitation for the return of this amount of tax.

Federal Law No. 43-FZ of March 17, 2006 on the Ratification of the Agreement between the Russian Federation and the Republic of Tajikistan on Cooperation in Border Guard Issues

Ratifies the Agreement signed in Dushanbe on October 16, 2004 creating a legal basis for a long-term cooperation of the border guard agencies of the Russian Federation and the Republic of Tajikistan. The agreement was aimed at solving a number of issues pertaining to interaction for the purposes of safeguarding external borders of the CIS member-states with the states other than those forming the Commonwealth, improvement of the border guard function of the Republic of Tajikistan, combating illegal migration through the state borders of the Russian Federation and the Republic of Tajikistan, combating smuggling of arms, ammunition, explosives and poisonous substances, radio active materials, illegal trafficking of narcotic drugs and psychotropic substances through the state border of the Republic of Tajikistan.

Federal Law No. 42-FZ of March 16, 2006 on the Amendments to Article 19 of the Law of the Russian Federation on Education

Changes the procedure of quitting the general educational institution by students before they get the main education, as well as the procedure of taking the decision to expel from the general educational institution.

At present, an underage student having reached 15 years of age may quit the general educational institution before he gets the main education with consent of the parents (legal representatives) and the local body of management of education. The adopted Law envisages that such consent must be obtained also from the commission for the issues of the underage and protection of their rights.

Introduces the norm permitting to expel the student from the educational institution for repeated violations of its charter if educational measures did not produce any result and further presence of the student in the educational institution produces a negative influence on other students, violates their rights and the rights of the employees of the educational institution, as well as the normal functioning of the educational institution. Besides, to provide for opportunities of getting employment by the underage, the age permitting such expulsion is increased from 14 to 15 years. In the case of expulsion, the management body of the educational institutions must take into account the opinion of his parents (legal representatives) and obtain the consent of the commission for the issues of the underage and protection of their rights. Now, the decision of expulsion may be taken without such actions.

The commission for the issues of the underage and protection of their rights, the local management body of education and the parents of the underage having quitted the educational institution or expelled from it shall assume the duty to take measures within one month to ensure employment of this underage and/or continuation of his study.

Federal Law No. 41-FZ of March 16, 2006 on the Amendments to Chapter VI of the Law of the Russian Federation on the Grain, Federal Law on the State Control of Quality and Rational Use of Grain and Products of Its Processing and the Code of Administrative Violations of the Russian Federation

According to the amendments, the state supervision and control over the quality and safety of grain and products of its processing is vested in the federal bodies of executive power authorised by the Government of the Russian Federation. Earlier, control over the quality and rational use of grain and products of its processing was vested in the State Cereals Inspection of the Government of the Russian Federation abandoned by the Decision of the Government of the Russian Federation No. 708 of December 1, 2004.

The amendments to the Code of Administrative Violations define the officials entitled to examine the cases of administrative violations on behalf of the bodies in charge of the state supervision and control of the quality and safety of grain and products of its processing.

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

Federal Law No. 40-FZ of March 8, 2006 on the Ratification of the UN Convention against Corruption

Ratifies the Convention signed in Mexico on December 9, 2003. The Convention creates a complex legal base for a practical interaction of the law enforcement bodies of various states to reveal, prevent, stop, and investigate crimes of corruptive nature pertaining to jurisdiction and interests of two and more states, return resources obtained in a criminal way to the country of origin, as well as contains a number of standards on prevention of corruption and combating it.

The Convention regulates in detail procedures of mutual legal aid, extradition of persons having committed corruptive crimes, envisages international cooperation of law enforcement bodies including exchange of information and experience, joint investigations, training and professional development of personnel, interaction in material and technical support of the law enforcement activities.

By the moment of the ratification, the Convention has been signed by 120 states, ratified by 22, including Algeria, Belarus, Egypt, Hungary, Mexico, Peru, Romania, South Africa.

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

Decision of the Government of the Russian Federation No. 134 of March 15, 2006 on the Licensing of Individual Types of Activities on the Railway Transport

Endorses five regulations on the procedure of licensing of: transportation of passengers, cargo, luggage by the railway transport, as well as transportation of cargo (moving of cargo without concluding the contract) over the railway tracks of public use and loading and unloading of hazardous cargo on the railway transport.

A simplified procedure of licensing is envisaged for transportation by the railway transport of cargo, luggage, transportation of cargo over public-use tracks and loading and unloading of hazardous cargo. However, application of the given procedure is possible only after determination by the Government of the Russian Federation of significant terms of the contract of insurance of civil liabilities of the candidate or license holder. The license requirements and conditions are listed for each type of activities.

The licensing is vested in the Federal Service of Enforcement in the Sphere of Transportation. The license is issued for 5 years.

Direction of the Central Bank of Russia No. 1660-U of February 17, 2006 on the Amendments to the Direction of the Bank of Russia No. 1376-U of January 16, 2004 on the List, Forms and Procedure of Drawing up and Submission of the Forms of Reports of Credit Organisations to the Central Bank of the Russian Federation

The main changes pertain to revocation of individual forms of reports of credit organisations in view of the liberalisation of the currency legislation and optimisation of flows of information, refinement of algorithms of generation of reported figures pursuant to the changing of the chart of accounts in credit organisations and refinement of the procedure of drawing up of a number of forms of reports by credit organisations.

Omits forms 0409702, 0409704 (daily), 0409311 (decade), 0409707 (monthly) and 0409253 (quarterly).

The Direction is entered into force from April 1, 2006 except for the provisions pertaining to the drawing up and submission of reports according to forms: 0409251 "Information on Client Accounts and Payments Transferred through the Credit Organisation (Its Branch), 0409601 "Report of Operations with Foreign Currency in Cash and Checks in Foreign Currencies", 0409665 "Report of Currency Operations Carried out with a Transaction Certificate". Reports to the mentioned forms shall be drawn up and submitted from July 1, 2006.

Order of the Ministry of Natural Resources of the Russian Federation No. 350 of December 27, 2005 on the Endorsement of the Sanitary Rules in the Forests of the Russian Federation

The sanitary rules in the forests of the Russian Federation shall specify the goals, types of forest protection measures, their procedure and sanitary requirements providing for biological stability of plantations in forestry measures and use of forests in the Russian Federation, as well as during works not pertaining to forestry and use of forests.

Forest protection measures shall form a complex of measures to reveal the foci of vermin and forest diseases, restrict their dissemination, localise their foci, prevent them, as well as prevent economic forestry losses. Forest protection measures shall apply to forests of all groups and categories of protection of forests of group one.

Protection of forests shall be arranged using ground and air methods by forestry farms of the federal body of executive power in charge of forests, forest protection air bases and other organisations of the Federal Forestry Agency or the body of executive power of the subject of the Russian Federation, as well as the Federal Service of Enforcement in the Sphere of Use of Natural Resources and its territorial bodies.

The Order specifies the rules of carrying out of forest pathology monitoring - surveys of the condition of the forestry fund and forests other than those included in the forestry fund, as well as of unfavourable factors affecting this condition. Specifies the list of sanitary and rehabilitation measures to be carried out by legal entities and natural persons engaged in forestry activities. Defines the procedure of sanitary felling. Defines sanitary requirements to the storage of wood in warehouses, loading points and in transportation.

The sanitary rules are obligatory for execution by all legal entities and natural persons. In parks, forest parks and memorial plantations, individual protection of trees is envisaged together with the general requirements of the present sanitary rules. The state control of observation of the rules is vested in the Federal Service of Enforcement in the Sphere of Use of Natural Resources and its territorial bodies.

Registered in the Ministry of Justice of the Russian Federation on March 16, 2006. Reg. No. 7592.

Order of the Ministry of Education and Science of the Russian Federation No. 46 of March 7, 2006 on the Endorsement of the Procedure and Criteria of Contest Selection of Institutions of General Education of the Subjects of the Russian Federation and Municipal Institutions of General Education Introducing Innovative Educational Programs

Defines the procedure of carrying out and criteria of contest selection of institutions of general education of the subjects of the Russian Federation and municipal institutions of general education introducing innovative educational programs.

Contest selection of institutions of general education introducing innovative educational programs shall be carried out to provide state support to them by granting subsidies allocated for the purchase of laboratory equipment, software and methodology materials, modernisation of the material and technical base, improvement of qualification and professional development of the teaching staff of institutions of general education.

The Order lists the categories of institutions that may become participants. Among the criteria of selection are, in particular: high quality of results of study; efficient use of modern educational technologies; affordability of quality education; positive attitude of parents, graduates and the local community to the institution.

The contest shall be arranged with participation of: association of trustees, graduates, experts and advisors on general education; councils of rectors of higher educational institutions, heads of institutions of the primary and secondary professional education; territorial trade-union organisation of workers of popular education and science; professional associations of employers, parents and other public organisations. The number of public organisations, as a rule, may not be less than five. On the basis of the results of contest selection, the contest commission shall generate the rating of institutions to form the list of winners of the contest.

Registered in the Ministry of Justice of the Russian Federation on March 16, 2006. Reg. No. 7590.

Order of the Federal Tax Service No. SAE-3-21/110@ of February 26, 2006 on the Endorsement of the Form of Information on Obtained Licenses (Permissions) for the Use of Objects of Aquatic Biological Resources, Amounts of Fees for the Use of Objects of Aquatic Biological Resources to Be Paid As a Lump Sum and Regular Contributions

Endorses the form of information on obtained licenses (permissions) for the use of aquatic biological resources, amounts of fees for the use of objects of aquatic biological resources to be paid as a single or regular contributions. The form has the following sections: "Information on the Amounts of Fees for the Use of Objects of Aquatic Biological Resources Due for Payment As a Single or Regular Contributions and the Time Limits for Their Payment"; "Information on Obtained Licenses (Permissions) for the Use of Objects of Aquatic Biologic Resources and Amounts of Fees for the Use of Objects of Aquatic Biological Resources to Be Paid As a Single or Regular Contributions". Together with the form itself, there are also its filling recommendations and the Guide of Codes of the Names of Objects of Aquatic Biological Resources.

Registered in the Ministry of Justice of the Russian Federation on March 16, 2006. Reg. No. 7588.

Order of the Federal Tax Service No. SAE-3-21/111@ of February 26, 2006 on the Endorsement of the Form of Information on the Issued Licenses (Permissions) for the Use of Objects of Aquatic Biological Resources, Amounts and Time Limits of Payment of the Fee for the Use of Objects of Aquatic Biological Resources

Endorses the form of information on the issued licenses (permissions) for the use of objects of aquatic biological resources, amounts and time limits of payment of fees for the use of objects of aquatic biological resources.

The form has sections providing information on the licenses issued to organisations and independent entrepreneurs and sections on the licenses issued to natural persons other than independent entrepreneurs.

The Order provides also recommendations on the filling of the form; Guide of Codes of Names of Objects of Aquatic Biological Resources; Guide of Codes of Uses of Objects of Aquatic Biological Resources; List of Codes of Types of Identification Documents of the Natural Person Paying the Fee for the Use of Aquatic Biological Resources; List of Codes of Names of the Subjects of the Russian Federation.

Registered in the Ministry of Justice of the Russian Federation on March 16. 2006. Reg. No. 7587.

Order of the Federal Service for Financial Markets No. 06-2/pz-n of January 12, 2006 on the Endorsement of the Methodology Directions on the Filling of the Form of the Quarterly Reports of Construction Parties on Activities Pertaining to Attraction of Monetary Resources of Participants of Shared Construction

Defines the procedure of filling of the forms of quarterly reports of construction parties on activities pertaining to attraction of monetary resources of participants of shared construction.

The reports shall be drawn up on the basis of personal information of the construction party, information on the created objects of immovable property, as well as accounting and reporting information of the construction party. It should contain in full amount information envisaged in the reporting forms of the construction party.

When filling out the form of reports, it is not permitted: to change the sense of the figures indicated in the reporting forms; exclude or change the specified sequence of the reporting forms; show several figures in a single column of reports, thus breaking the logical structure of the reporting forms; change the reporting forms.

Registered in the Ministry of Justice of the Russian Federation on March 15, 2006. Reg. No. 7585.

Order of the Federal Service of the Russian Federation for Control over Circulation of Narcotics No. 47 of February 7, 2006 on the Amendments to the Order of the Federal Service of the Russian Federation for Control over Circulation of Narcotic Drugs and Psychotropic Substances No. 115 of April 13, 2004

The amendments are stipulated by the reorganisation of the Federal Service of the Russian Federation for Control over Circulation of Narcotic Drugs and Psychotropic Substances into the Federal Service of the Russian Federation for Control over Circulation of Narcotics.

The list of obligatory tests carried out before the certification of the citizen admitted to service shall include diagnostic tests for viral hepatitis B and C markers.

An additional reason of termination of the medical certification is a failure to report to the commission for the final certification (for more than 3 months).

The Order defines the minimum period for which medical documents characterising the health condition of the persons under certification are requested from medical institutions by personnel departments and military medical commissions of the Federal Service of Russia for Control over Circulation of Narcotics before the certification. The mentioned documents are requested for at least five most recent years.

Changes the procedure of certification of commanders if mutilations and diseases are revealed in the course of medical investigations and treatment, making these persons unfit for military service according to the Schedule of Diseases. The certification is assigned by the head of the division, chief of the territorial body, organisation of the Federal Service of Russia for Control over Circulation of Narcotics, rather than the chief of the medical institution.

Registered in the Ministry of Justice of the Russian Federation on March 15, 2006. Reg. No. 7584.

Decree of the President of the Russian Federation No. 211 of March 16, 2006 on the Amendments to the Decree of the President of the Russian Federation No. 1313 of October 13, 2004 "Issues of the Ministry of Justice of the Russian Federation" and to the Regulation Endorsed by This Decree

The Ministry of Justice of Russia is entitled to send to the federal bodies of executive power and other bodies a representation to revoke or change their adopted normative legal acts contradicting the Constitution and legislation of the Russian Federation. If inconsistency is revealed in the actual normative legal act or act containing legal norms and having failed to pass the state registration with the Constitution and legislation of the Russian Federation, the Ministry of Justice of Russia may present a proposal to the Government of the Russian Federation to revoke or suspend such act together with a motivation and appropriate draft order of the Government of the Russian Federation.

The sphere of reference of the Ministry of Justice of Russia shall also include the keeping of the State Register of Normative Legal Acts of the Federal Bodies of Executive Power and Other Bodies in cases envisaged in the legislation of the Russian Federation.

Besides, the Ministry of Justice of Russia is ordered to keep the State Register of Municipal Formations, define the procedure of keeping of the State Register of Charters of such formations, as well as carry out the state registration of agreements on international and foreign trade ties of the subjects of the Russian Federation concluded by the bodies of state power of such subjects.

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

Decision of the Government of the Russian Federation No. 142 of March 20, 2006 on the Endorsement of the Rate of the Export Customs Duty for Raw Oil and Raw Oil Products from Bituminous Materials Exported from the Territory of the Russian Federation outside the Member-States of the Customs Union Agreements

The rate of the export customs duty for raw oil and raw oil products from bituminous materials (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 2709 00) is increased from USD 160.8 to USD 186.4 per ton.

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

Decision of the Government of the Russian Federation No. 138 of March 20, 2006 on the Amendments to the Decision of the Government of the Russian Federation No. 851 of December 30, 2005

Changes the rules of granting subventions in 2006 from the budget of the Federal Fund of Obligatory Medical Insurance to the territorial funds of obligatory medical insurance to finance execution by public health institutions of municipal formations rendering initial medical and sanitary aid of the state order to render additional medical aid.

Specifies, in particular, that the Federal Service of Enforcement in the Sphere of Public Health and Social Development shall keep the Federal Register of Medical Workers used to determine the amount of the subvention. Changes the formula of calculation of the subvention, now taking into account the coefficient specified in the decisions of the bodies of state power of the USSR or the federal bodies of state power for the work in the regions of the Far North and localities of similar status, mountainous, desert, waterless and other regions (localities) with harsh climatic conditions.

The Decision is entered into force from the day of its official publication and applies to legal relations emerging from January 1, 2006.

Letter of the Central Bank of Russia No. 38-T of March 16, 2006 on the List of Organisations

The list of organisations whose promissory notes (claims rights under credit contracts) may be accepted as a security for the credits of the Bank of Russia, as well as organisations than 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 now the OAO Megafon.

The Letter shall apply beginning with the day of its publication.

Decision of the Government of the Russian Federation No. 151 of March 20, 2006 on the Licensing of Activities of Successors of Joint-Stock Companies of Power Supplies and Electrification and Other Subjects of Natural Monopolies in the Electric Power Industry

Successors created in the course of reorganisation of the Russian open-type joint stock company of power supplies and electrification Joint Power Supply System of Russia, its branches and dependent joint-stock companies, as well as other subjects of natural monopolies in electric power industry in the form of incorporation, separation or isolation shall enjoy the right of carrying out the licensed types of activities on the basis of the earlier issued licenses to the reorganised legal entities. The given right is granted not more than for six months from the day of the state registration of the newly emerging legal entities.

The Decision defines the procedure and time limits of the notification of the licensing bodies of the reorganisation and emerged right of succession.

Decision of the Government of the Russian Federation No. 166 of March 24, 2006 on the Endorsement of the Coefficient of Indexing of the Estimated Pension Capital of the Insured

The coefficient of indexing of the estimated pension capital of the insured as of January 1, 2005 is endorsed in the amount of 1.127. The given coefficient will be used in the indexing of the insured part of the labour pension in 2006.

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

Decision of the Government of the Russian Federation No. 165 of March 24, 2006 on the Endorsement of the Coefficient of Indexing of the Basic Part of the Labour Pension from April 1, 2006 and the Coefficient of Additional Increase of the Amount of the Insured Part of the Labour Pension from April 1, 2006

Endorses the coefficient of indexing of the basic part of the labour pension from April 1, 2006 in the amount of 1.085. Earlier, from August 1, 2005, the appropriate coefficient in the amount of 1.06 was specified by the Decision of the Government of the Russian Federation No. 419 of July 11, 2005.

The coefficient of additional increase of the amount of the insured part of the labour pension from April 1, 2006 is fixed in the amount of 1.063 (from August 1, 2005, the mentioned coefficient was fixed in the amount of 1.048).

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

Decision of the Government of the Russian Federation No. 158 of March 24, 2006 on the Amendments to the Decision of the Government of the Russian Federation No. 830 of November 30, 2001 and No. 1364 of December 9, 1999 Pertaining to Individual Types of Untreated Timber

Adjusts the names and codes of subheadings of the Foreign Trade Commodity Nomenclature of the Russian Federation pertaining to firewood of birch-tree and coniferous trees. Differentiates the mentioned types of commodities depending on their dimensions (diameter and length). The rate of the import customs duty for the mentioned types of firewood is preserved at the previous level, making 15% of the customs cost.

The same principle is used to differentiate the names and codes pertaining to exported timber of birch-tree and coniferous trees, the rates having been specified in the Decision of the Government of the Russian Federation No. 1364 of December 9, 1999. The rates for the mentioned commodities have been adjusted. The rate of the export customs duty for timber of fir-tree and pine-tree makes 6.5% of the customs cost, however, not less than EUR 4 per cu. m (earlier, not less than EUR 2.5 per cu. m). For timber of birch-tree, the zero rate of the export customs duty is introduced, since a duty-free export for the given commodity was envisaged.

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

Order of the Ministry of Education and Science of the Russian Federation No. 303 of December 8, 2005 on the Endorsement of the Regulation on the Interagency Commission for the Issues of Adoption and Other Forms of Accommodation of Children in Families for Bringing up

Regulates activities of the Interagency Commission for Issues of Adoption and Other Forms of Accommodation of Children in Families for Bringing up created by the Order of the Ministry of Education and Science of Russia No. 153 of May 27, 2005.

The Interagency Commission shall be formed out of representatives of the Ministry of Internal Affairs of Russia, Ministry of Foreign Affairs of Russia, Ministry of Justice of Russia, Ministry of Public Health and Social Development of Russia and the Federal Service of Enforcement in the Sphere of Public Health and Social Development and shall be a coordinating body created to ensure coordinated actions in implementation of the state policy in the sphere of adoption and other forms of accommodation of children in families for bringing up, ensure efficient protection of their rights and legal interests.

The main tasks of the Commission shall be: working out general principles of the state policy in the sphere of adoption and other forms of accommodation of children in families for bringing up; coordination of activities of the federal bodies of executive power and the bodies of executive power of the subjects of the Russian Federation pertaining to handing over for adoption to citizens of the Russian Federation, foreign citizens and stateless persons of children being citizens of the Russian Federation.

The Commission is entitled to request materials from the federal bodies of executive power, bodies of executive power of the subjects of the Russian Federation on issues in its sphere of reference.

Registered in the Ministry of Justice of the Russian Federation on March 23, 2006. Reg. No. 7621.

Order of the Federal Agency of the Railway Transport No. 101 of December 23, 2005 on the Endorsement of the Regulation on the Terms of Payment of Bonuses and Material Aid to the Federal State Servants of the Territorial Departments of the Federal Agency of the Railway Transport

Endorses the Regulation defining the terms and procedure of paying out of bonuses and rendering material aid to the federal state civil servants of the territorial departments of the Federal Agency of the Railway Transport.

Defines the main figures to pay bonuses to the heads and employees, procedure of calculation of bonuses.

Specific amounts of bonuses to employees shall be determined within the limits of the labour remuneration fund and do not have restrictions.

The bonuses shall be paid out on the basis of: for the heads of the territorial departments - order signed by the head of the Federal Agency of the Railway Transport or his deputy; for the employees - order of the head of the territorial department or his deputy.

Material aid to each worker shall be paid out once in a calendar year in the amount of two salaries for the occupied position within the limits of the labour remuneration fund, as a rule when the employee gets his annual paid leave.

Material aid may also be paid out to employees in cases of anniversaries, diseases, death of close relatives and for other justifiable reasons.

Decision to pay out the material aid is drawn up as an order of the head of the territorial department.

Registered in the Ministry of Justice of the Russian Federation on March 23, 206. Reg. No. 7615.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-11-04/3/126 of March 10, 2006

If the representative bodies of municipal regions and urban districts have not adopted before January 1, 2006 a normative legal act to introduce the system of taxation in the form of the uniform imputed income tax for individual types of activities on the appropriate territory, provisions of the law of the subject of the Russian Federation shall apply until January 1, 2007 specifying the procedure of entry into force of such system of taxation on the territory of this subject of the Russian Federation.

The given laws of the subjects of the Russian Federation shall apply from January 1, 2006 on the whole territory of the subject of the Russian Federation except for the territories of municipal regions and urban districts whose representative bodies have adopted and published officially the mentioned normative legal acts before December 1, 2005. Therefore, beginning with estimates for the I quarter of 2006, tax declarations must be submitted by the mentioned taxpayers according to the form endorsed by the Order of the Ministry of Finance of Russia No. 8n of January 17, 2006 for taxpayers transferred to the uniform imputed income tax in compliance with the normative legal acts of the representative bodies of municipal regions and urban districts.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-02/63 of March 7, 2006

Handing over of securities to a closed-type shared investment fund must be regarded for the purpose of the profit tax as other withdrawal of securities. When carrying out the mentioned operation, securities shall transfer to the common shared property of holders of investment shares.

The taxable base for securities in the given case must be determined as of the date of committing the transaction. In this case, if the valuable paper available at the organised market of securities is sold outside the organised market of securities, the date of committing the transaction is considered to be the date of determination of all significant terms of transfer of the valuable paper, i.e. the date of signing of the contract. Thus, taxpayer incomes from operations of transfer of securities to the shared investment fund shall show the market price of the withdrawn securities determined as of the date of inclusion in the contract of trust control of the shared investment fund.

When handing over securities other than those available at the organised market of securities, the market price of withdrawn securities included in the founder incomes shall be determined as of the date of transfer of securities in the common shared property of holders of investment shares.

Decree of the President of the Russian Federation No. 263 of March 27, 2006 on the Official Representatives of the Federal Service of the Russian Federation for Control of Circulation of Narcotics in Foreign States

The Federal Service of Russia for Control of Circulation of Narcotics is permitted to have its official representatives in foreign states and their deputies in the amount of 50 persons. Official representatives of the Federal Service of Russia for Control of Circulation of Narcotics in foreign states and their deputies shall be assigned to foreign states after coordination with the competent bodies of these states and the Ministry of Foreign Affairs of Russia and shall implement their functions in the framework of diplomatic representations of the Russian Federation.

The terms of material support of official representatives and their deputies shall be defined by the Government of the Russian Federation.

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

Decision of the Government of the Russian Federation No. 164 of March 24, 2006 on the Endorsement of the Regulation on the Ministry of Agriculture of the Russian Federation and on Invalidation of Some of the Decisions of the Government of the Russian Federation

Pursuant to the abolishment under the Decree of the President of the Russian Federation No. 1158 of October 3, 2005 of the Federal Agency of Agriculture and handing over of its functions to the Ministry of Agriculture of the Russian Federation, endorses a new Regulation on the Ministry of Agriculture of the Russian Federation.

The Regulation shall define the sphere of reference and the procedure of organisation of activities of the Ministry.

The Ministry of Agriculture of Russia shall be a federal body of executive power in charge of: working out of the state policy and normative and legal regulation in the sphere of the agroindustrial complex, including animal breeding, veterinary, plant growing, plant quarantine measures, land improvement, soil fertility, regulation of the market of agricultural raw materials and foodstuffs, foods and processing industries, production and circulation of ethyl alcohol from edible and non-edible raw materials, alcohol-containing, alcohol and tobacco items, stable development of rural territories, as well as the sphere of fishing, production on vessels of the fishing fleet and in sea fishing ports; protection, investigation, preservation, reproduction and use of objects of fauna included in the objects of hunting, aquatic biological resources, except for those in specially protected natural territories, as well as those included in the Red Book of the Russian Federation, and their habitat; rendering of state servi ces in the sphere of the agroindustrial complex, state property management in subordinate enterprises and institutions.

The Ministry shall coordinate and control activities of the Federal Service of Veterinary and Phytosanitary Enforcement and the Federal Agency of Fishing supervised by it.

The Decision invalidates the Decision of the Government of the Russian Federation No. 315 of June 28, 2004 on the endorsement of the Regulation on the Ministry of Agriculture of the Russian Federation.

Decision of the Government of the Russian Federation No. 160 of March 24, 2006 on the Endorsement of the Normatives of Frequency of Collection from Mail Boxes, Exchange, Transportation and Delivery of Written Correspondence, As Well As Control Time Limits of Dispatching of Written Correspondence

From July 1, 2006, introduces the normatives of the frequency of collection from mail boxes, exchange, transportation and delivery of written correspondence, as well as control time limits of dispatching of written correspondence. The periods of collection of written correspondence from mail boxes in the cities of federal significance and administrative centres of the subjects of the Russian Federation is 5 days a week and at least 2 times a day, in the rest of the 2 days - at least once a day. In administrative centres of municipal regions - at least 5 days a week and at least once a day, on the territory of other residential settlements - at least 3 days a week once a day.

Written correspondence must be delivered in the cities of federal significance and administrative centres of the subjects of the Russian Federation daily at least once a day, in administrative centres of municipal regions - at least 5 days a week once a day, and on the territory of other residential settlements - at least 3 times a week once a day.

The Decision also specifies the control time limits for dispatching written correspondence among the cites of federal significance, administrative centres of the subjects of the Russian Federation.

Order of the Federal Agency for Tourism No. 31 of February 10, 2006 on the Regulation on the Federal Agency for Tourism

The Regulation specifies the rules of organisation of work of the Federal Agency for Tourism in implementation of the functions and authority in the specified sphere of activities, including the general rules of organisation of interaction of the federal agency with other federal bodies of executive power.

The Federal Agency for Tourism is a federal body of executive power in charge of the state policy, normative and legal regulation, rendering of state services and state property management in the sphere of tourism.

Provisions of the Regulation shall define the structure of the Federal Agency for Tourism, authority of the head of the Federal Agency for Tourism and his deputies, procedure of planning and organisation of work, preparation and drawing up of the decisions of the federal agency, main rules of organisation of document turnover, execution of orders, preparation and adoption of the normative legal acts in the course of the normative regulation in the specified sphere of activities, as well as other issues of organisation of work.

Registered in the Ministry of Justice of the Russian Federation on March 23, 2006. Reg. No. 7628.

Order of the Ministry of Defence of the Russian Federation No. 77 of February 20, 2006 on the Endorsement of the Procedure of Organisation of Work in the Armed Forces of the Russian Federation to Pay out to Participants of the Accumulated Mortgage System of Housing Support for Servicemen or Members of Their Families Needing Improvement of Housing Conditions Monetary Resources in Addition to the Savings of the Housing Support

Specifies the procedure to make monetary payments in the Armed Forces of the Russian Federation in addition to the savings of the housing support.

Monetary resources in addition to the savings of the housing support shall be paid out to participants of the accumulated mortgage system of housing support for servicemen with the total length of military service from ten to twenty years dismissed from the military service. Monetary resources shall also be paid out to members of families of participants of the accumulated mortgage system in cases of exclusion of participants from the unit payroll because of being killed or dead, recognised as missing or dead according to established procedure, except for the case when a family member of the participant of the accumulated mortgage system assumes his obligations under the mortgage credit (loan).

To get the monetary resources, the mentioned persons must submit an application (report) and the documents, the list being defined in the Order. It contains: the grounds to recognise as needing improvement of housing conditions; information of non-acceptance by the family members of the participant of the accumulated mortgage system of his obligations under the mortgage credit (loan); recipient of the monetary resources and his payment details; obligation to use the additional monetary resources for designated purpose, release the occupied service dwelling space and present in due time information on the received additional monetary resources at the place where they were recognised as needing dwelling space.

Decision to pay out or refuse to pay out additional monetary resources shall be taken by the commander of the military unit, chief (head) of the organisation of the Armed Forces of the Russian Federation no later than within one month from the day of submission of the application (report). Additional monetary resources shall be paid out once for the whole period of the military service at the expense of resources of the Ministry of Defence of Russia allocated for the housing support for servicemen at the last place of service of the participant of the accumulated mortgage system.

Registered in the Ministry of Justice of the Russian Federation on March 23, 2006. Reg. No. 7620.

Information Letter of the Central Bank of Russia No. 34 of March 6, 2006 "Summary of the Practice of Application of the Normative Acts of the Bank of Russia on Currency Control"

Explains individual issues of application of the Instructions of the Central Bank of Russia No. 117-I of June 15, 2004 and No. 113-I of April 28, 2004. In particular, when a resident issuance company transfers an insurance compensation to a non-resident in an insured case, it is recommended to indicate in the certificate of currency operations code 70080 "Other Payments of Residents to Non-Residents in Non-Sales Operations".

Authorised bank may place on the stand of its exchange office together with the list of bank operations information that the given exchange office does (or does not) carry out operations with coins of foreign states (group of states).

Information Letter of the Central Bank of Russia No. 9 of March 6, 2006 "Summary of the Practice of Application of the Federal Law on the Combating of Legalisation (Laundering) of Incomes Obtained in a Criminal Way and Financing of Terrorism and Normative Acts of the Bank of Russia Adopted in Pursuance of Them"

Credit organisation must submit to the authorised body information on any transactions with immovable property (purchase and sale, leasing, pledging etc.) where the amount is equal to or greater than Rbl 3 million if the credit organisation is a part of the deal, or if committing such transaction becomes know to it from the documents submitted by the client.

Credit organisations must take motivated and affordable in available circumstances steps to identify the beneficiaries regardless of the civil and legal grounds of the committed operation with monetary resources or another property.

The Letter also explains a number of issues pertaining to qualification requirements to personnel engaged in combating of legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism.

Letter of the Central Bank of Russia No. 41-T of March 21, 2006 on the Inclusion of Securities in the Lombard List of the Bank of Russia

The Lombard List of the Bank of Russia shall include now individual bonds of the Agency of Mortgage Housing Crediting, the bonds of the city loan of Moscow, as well as the bonds of the OAO MegaFon.

Order of the Federal Tax Service No. SAE-3-21/109@ of February 26, 2006 on the Endorsement of the Form of Information on Obtained Licenses (Permissions) for the Use of Objects of Fauna, Amounts of Fees for the Use of Objects of Fauna Due for Payment and Amounts of Actually Paid Fees

Endorses the form of information on obtained licenses (permissions) for the use of objects of fauna, amounts of fees for the use of objects of fauna due for payment and amounts of actually paid fees. Provides the form itself and its filling recommendations.

Invalidates the Order of the Ministry of Natural Resources of Russia No. SAE-3-21/261@ of April 5, 2004 having endorsed the earlier available form.

Registered in the Ministry of Justice of the Russian Federation on March 27, 2006. Reg. No. 7640.

Order of the Ministry of Information Technologies and Communication of the Russian Federation No. 21 of March 3, 2006 on the Endorsement of the Rules of Use of Power-Supply Equipment of the Means of Communication

To provide for the integrity, stable functioning and safety of the joint telecommunication network of the Russian Federation, defines the procedure of use of power-supply equipment of the means of communication used in power-supply plants of objects of communication stating that power-supply equipment of the means of communication used in a public-use communication network, technological networks and special-purpose communication networks, if they are connected to a public-use communication network, must confirm compliance on obligatory basis in the form of declaration.

The Order provides classification and composition of power-supply equipment of the means of communication. Specifies general requirements to the power-supply equipment of the means of communication and individual requirements to DC and AC power plants, rectifiers, converters, input, protection and switching devices, other types of applied equipment.

Registered in the Ministry of Justice of the Russian Federation on March 27, 2006. Reg. No. 7638.

Order of the Federal Guard Service of the Russian Federation No. 74 of March 6, 2006 on the Endorsement of the Instruction on Additional Monetary Payments to Servicemen of the Federal Bodies of the State Guard Service When Moving to a New Place of Service in Another Residential Settlement

Endorses the Instruction specifying the grounds, amounts and procedure of making additional monetary payments to servicemen of the federal bodies of the state guard service when they move to a new place of service in another residential settlement.

Contract servicemen of the federal bodies of the state guard service, when they move to a new place of service in another residential settlement, including to or from the territory of a foreign state, because of being assigned to a military position, admission to a military educational institution with the length of study greater than one year, or because of the relocation of the division of the federal bodies of the state guard service, shall get a dislocation allowance. The amount of the allowance shall make: two salaries of the monetary subsistence for the serviceman; one salary of the monetary subsistence for the spouse and half the salary of the monetary subsistence for the rest of the family members of the serviceman having moved to the new place of service or the nearest residential settlements to the mentioned place or other residential settlements (because of the lack of dwelling space).

The dislocation allowance shall be paid out upon arrival to the new place of service.

To get the allowance, the serviceman shall submit a report according to subordination procedure. The report shall have attached an excerpt from the order assigning to the new military position, certificate of the personnel department on the family composition and other documents if necessary.

The dislocation allowance shall be paid out by the financial service of the division of the federal bodies of the state guard service where the serviceman is assigned.

The Order specifies the grounds when the dislocation allowance is not paid out to the serviceman.

Registered in the Ministry of Justice of the Russian Federation on March 24, 2006. Reg. No. 7634.

Order of the Ministry of Finance of the Russian Federation No. 32n of February 28, 2006 on the Endorsement of the Form of the Certificate of the Failure on the Part of the Legal Entity to Submit Reporting Documents within the Most Recent 12 Months Envisaged in the Legislation of the Russian Federation on Taxes and Fees, and the Form of the Certificate of the Absence within the Most Recent 12 Months of the Flow of Monetary Resources on Bank Accounts or of Absence of Opened Bank Accounts with the Legal Entity

Endorses the form of the certificate confirming the failure on the part of the legal entity to submit within the most recent 12 months reporting documents envisaged in the legislation of the Russian Federation on taxes and fees. Also endorses the form of the certificate confirming absence within the most recent 12 months of the flow of monetary resources on bank accounts or confirming the absence of opened bank accounts with the legal entity.

Registered in the Ministry of Justice of the Russian Federation on March 24, 2006. Reg. No. 7632.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 44 of January 27, 2006 on the Aftertreatment (Rehabilitation) of Patients in a Sanatorium

Endorses the procedure defining the principles of organisation of joint work of the Social Insurance Fund and its regional divisions, bodies of public health management of the subjects of the Russian Federation and medical treatment and prevention institutions in aftertreatment (rehabilitation) of patients out of working insured persons directly after stationary treatment.

Aftertreatment (rehabilitation) in sanatoria shall be arranged by granting free sanatorium and resort accommodations to patients in the presence of medical indications for up to 24 days in sanatoria located on the territory of the Russian Federation.

Selection and assigning for the aftertreatment (rehabilitation) in specialised sanatoria (departments) shall be arranged by the medical treatment and prevention institution according to the recommendations on the medical selection of patients assigned for aftertreatment (rehabilitation) in sanatoria.

The medical treatment and prevention institution shall draw up requests for accommodations, the purchase being arranged by the regional division of the Social Insurance Fund.

The Order endorses recommendations on the medical selection of patients assigned for aftertreatment (rehabilitation) in specialised sanatoria (departments): after an acute miocardis infarction; after operations on the heart and arterial vessels; after an acute cerebrovascular accident; after operations of gastric ulcer, duodenal ulcer, removal of gallbladder; after operations pertaining to pancreatitis (pancreonecrosis), as well as after treating risk group pregnancies; unstable stenocardia; diabetes mellitus.

Registered in the Ministry of Justice of the Russian Federation on March 24, 2006. Reg. No. 7630.

Decree of the President of the Russian Federation No. 276 of March 29, 2006 on the Call up in April-June 2006 to the Military Service for the Citizens of the Russian Federation and Dismissal of Draft Servicemen from the Military Service

From April 1 to June 30, 2006, envisages the call up to the military service for the pertinent citizens of the Russian Federation aged 18 to 27 years other than those being in the reserve in the amount of 124,550 persons. In the previous year, the amount was expected to be 157,700 persons in this period.

Non-rated men, sergeants and sergeant-majors with expired length of draft service must be dismissed.

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

Decision of the Government of the Russian Federation No. 163 of March 24, 2006 on the Amendments to the Decision of the Government of the Russian Federation No. 292 of May 7, 2005 and No. 496 of August 9, 2005

The coefficient of indexing of compensations and other payments to citizens having been exposed to radiation because of the disaster at the Chernobyl Nuclear Power Station is fixed in the amount of 1.1 (earlier, 1.08).

The increased coefficient will be used in the monthly, annual and lump sum compensations and other payments specified 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 subject to indexing in 2005, as well as the monthly monetary payments in increased amounts of pensions and allowances to non-working pensioners and invalids, invalid children depending on the time of living on the territories having been exposed to radio active contamination because of the disaster at the Chernobyl Nuclear Power Station subject to indexing for the period from May 29 to December 31, 2004 and from January 1, 2005. The surplus of compensations and other payments having formed because of the increase of the coefficient of indexing will be paid out in 2006.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-04/2/82 of March 17, 2006 on the Determination of the Date of Recognition of Expenses Accepted for Exemption in the Form of the Sums of the Value Added Tax Paid by the Bank at Purchase of Collection Coins

From January 1, 2006, the moment of determination of the taxable base for the VAT purpose is the earliest of the dates of dispatching or payment. The banks may include in expenses accepted for exemption for the profit tax from organisations amounts of tax paid to suppliers for the purchased commodities (works, services). In this case, the whole of the tax obtained in operations subject to taxation must be paid to the budget.

Thus, when the bank endorses the mentioned procedure of calculation of tax in the accounting policy for the year 2006, the transfer of the tax to the budget for operations subject to taxation shall be made as soon as the payment is received. Amounts of tax paid for commodities (works, services) including the fixed assets and non-material assets purchased for the bank's main operational activities shall be included in expenses accepted for exemption in the calculation of the profit tax from organisations.

Expenses accepted for exemption in the calculation of the profit tax from organisations shall also include VAT amounts paid at the purchase of collection coins.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-04/1/207 of March 13, 2006 on the Procedure of Registration for Taxation Purposes of Author Remuneration to Employees for the Employer Intellectual Property Created in the Framework of Execution of Labour Duties

Expenses of organisation to pay out author remuneration to employees as a rights cession for the inventions created by them may reduce the taxable base for the profit tax in the labour remuneration expenses if the mentioned payments (remuneration) are envisaged in the labour contract.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-04/1/154 of March 2, 2006

Remuneration to piece and time workers for non-working holidays may be included in the labour remuneration expenses in the calculation of the profit tax if the amount of such payment is specified not only in the local normative act of the organisation, but also in the labour (collective) contracts.

Federal Law No. 44 of March 31, 2006 on the Consumer Basket for the Whole of the Russian Federation

Specifies the composition and the volume of the consumer basket for the main socio-demographic groups of population (able-bodied population, pensioners, children) for the whole of the Russian Federation, which is determined at least once in five years. As compared to the Federal Law No. 201-FZ of November 20, 1999 on the consumer basket for the whole of the Russian Federation, a number of natural figures have changed. The average annual volume of consumption of meat and fish products has increased, which forms part of the consumer basket, as well as the volume of consumption of milk and fresh fruits at the expense of a certain reduction of the volume of consumption of cereals (bread, alimentary pastes, groats). Non-foodstuff products practically did not change.

For the first time, the consumer basket includes cultural services making 5% of the total volume of expenses for services a month. The volume of services consumed by pensioners includes 150 transport trips. The Federal Law shall apply to legal relations emerging from January 1, 2005.

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

Decision of the Government of the Russian Federation No. 175 of March 31, 2006 on the Endorsement of the Rules of Granting Subventions in 2006 from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Implement the Authority in Possession, Use and Disposal of Forests Earlier Owned by Agricultural Organisations, Their Protection and Reproduction

Defines the procedure of granting subventions in 2006 from the Federal Fund of Compensations to the budgets of the subjects of the Russian Federation for the implementation by the bodies of state power of the subjects of the Russian Federation of the authority of possession, use and disposal of forests earlier owned by agricultural organisations, their protection and reproduction.

The subventions shall be granted within the limits of budget obligations envisaged in the summary list of the federal budget to the Federal Forestry Agency that transfers subventions on the quarterly basis in equal portions within the limits specified in Appendix 32 to the Federal Law on the federal budget for the year 2006 on the accounts for the resources of the budgets of the subjects of the Russian Federation opened for the territorial bodies of the Federal Treasury for cash services for the execution of the budgets of the subjects of the Russian Federation. The Decision defines the procedure of submission of reports of the use of subventions. Control over the use of subventions shall be vested in the Federal Forestry Agency, Federal Service of Financial and Budget Enforcement and the Federal Service of Enforcement in the Sphere of Use of Natural Resources.

Decision of the Government of the Russian Federation No. 174 of March 31, 2006 on the Endorsement of the Rules of Granting Subventions in 2006 from the Federal Budget to Finance the Measures of Development and Support of the Social, Engineering and Innovation Infrastructure of the City of Peterhof As a Scientific City of the Russian Federation

Defines the procedure for granting subventions in 2006 form the federal budget to finance measures of development and support of the social, engineering and innovation infrastructure available on the territory of the city of Peterhof as a scientific city of the Russian Federation allocated for these purposes to the budget of St.Petersburg.

If the subventions are used for other than designated purposes, appropriate resources are collected to the federal budget. Responsibility for the use of subventions for designated purposes and submission of true information to the Ministry of Finance rests with the Government of St.Petersburg.

Decision of the Government of the Russian Federation No. 171 of March 30, 2006 on the Endorsement of the Rules of Use of Criteria of Enough Processing and Issue of Appropriate Certificates for the Products of Processing of Commodities Imported under the Customs Regime of Free Customs Zone Applied in the Kaliningrad Province

Defines the procedure of use of criteria of enough processing specified in the Federal Law No. 16-FZ of January 10, 2006 on the special economic zone in the Kaliningrad Province and on the amendments to some of the legislative acts of the Russian Federation. Also defines the procedure of issue of certificates pertaining to products of processing of commodities imported under the customs regime of free customs zone applied in the Kaliningrad Province.

The certificate of origin of commodities having undergone enough processing on the territory of the special economic zone shall be drawn up and certified by the body having issued the certificate after filling and presentation of the written application by the sender requesting the certificate and the documents confirming information in the application including the copies of the customs declarations for commodities used during processing other than those originating on the customs territory of the Russian Federation, as well as the documentation on the commodity processing technology. The time limit of issue of the certificate or a motivated decision to refuse the issue of the certificate may not be greater than 5 working days from the date of submission of the necessary documents to the body issuing the certificate.

Organisations producing commodities of a permanent nomenclature may get the certificate for their produced items valid for up to 1 year.

Order of the Federal Service for Financial Markets No. 06-483/pz-n of March 7, 2006 on the Endorsement of the List of Professional Participants of the Securities Market Whose Information on the Financial Standing Must Be Sent Operatively to the Federal Service for Financial Markets of Russia for Control over System Risks at the Securities Market

Endorses a new list of professional participations of the securities market whose information on the financial standing must be sent operatively to the Federal Service for Financial Markets of Russia. The list includes professional participants of the securities market having committed in the IV quarter of 2005 the greatest total volume of transactions (targeted and market transactions) with emission securities at the stock exchanges and through trade organisers.

The earlier available list endorsed by the Order of the Federal Service for Financial Markets of Russia No. 05-110/pz-n of January 26, 2005 shall not apply from the date of entry into force of the Order.

The Order shall enter into force from the date of issue.

Letter of the Federal Customs Service No. 15-14/8524 of March 17, 2006 on the Customs Registration of Information Transmitted over the Internet

Provides a statement of the Legal Department of the Federal Customs Service of Russia on the appeal of the Central Customs Department on the issue of the customs registration of the software, mobile content and other information transmitted over the Internet via optical fibre communication or satellite communication systems.

The customs bodies provide for the customs registration of commodities and appropriate transport vehicles moved across the customs border of the Russian Federation. The commodities (Item 1 of Article 11 of the Customs Code of the Russian Federation, Item 26 of Article 2 of the Federal Law No. 164-FZ of December 8, 2003 on the fundamentals of the state regulation of foreign trade activities) are implied to be any movable property and transport vehicles moved across the customs border.

Information products are being a commodity if it does not contradict international treaties of the Russian Federation and its legislation. Information products (Article 2 of the Federal Law No. 85-FZ of July 4, 1996 on the participation in the international information exchange) shall include only documented information, i.e. available on a material medium with details permitting to identify it. The transfer of information products via electronic means of communication is not qualified as international information exchange, the import (export) to (from) the territory of the Russian Federation of information products being defined as the moving of information (documents) on a material medium.

The Foreign Trade Commodity Nomenclature and the Customs Tariff of the Russian Federation do not contain either classification codes or rates of customs duties for the software or any other information products. The actual legislation of the Russian Federation in the customs sphere does not envisage customs registration of information products moved across the customs border of the Russian Federation via electronic means of communication.

Thus, the customs registration applies to the commodity containing information and moved across the customs border, i.e. material medium (laser disk, diskette, cassette etc.) rather than information (computer program, mobile content) transmitted in the Internet via optical fibre communication or through the channels of satellite communication.

Decision of the Government of the Russian Federation No. 176 of March 31, 2006 on the Endorsement of the Rules of Transfer of Individual Land Plots out of Lands Allocated for the Needs of Defence and Security for Leasing or Free Use for a Limited Period of Time by Legal Entities and Citizens for Agricultural, Forestry and Other Purposes

Defines the terms of transfer, out of lands allocated for the needs of defence and security, of the federally owned land plots that are not used temporarily for these needs to legal entities and citizens for leasing or free use for a limited period of time for agricultural, forestry and other purposes other than construction (except for construction of temporary structures) without changing their destination.

The rules do not apply to land plots intended for the special-regime objects of the Russian Federation.

Federal bodies of executive power where the federal law envisages military service shall form according to established procedure out of lands allocated for the needs of defence and security that are not used temporarily by them the lists of land plots to be sent no later than May 1 with attached boundary proposals to the Federal Agency of Federal Property Management.

Within 2 weeks from the date of receiving of the lists, information on the mentioned land plots shall be placed in the printed media, as well as on the official site of the Federal Agency of Federal Property Management in the Internet.

Decision to grant or refuse to grant the land plot shall be taken by the Federal Agency of Federal Property Management within 2 weeks from the day of receiving of the appropriate application of the legal entity or citizen.

Decision of the Government of the Russian Federation No. 173 of March 30, 2006 on the Federal Aeronavigation Service

Specifies that the Federal Aeronavigation Service shall implement the authority vested in compliance with the legislation of the Russian Federation in the federal body of executive power in charge of transport, specially designated body in the sphere of civil aviation, designated body in the sphere of defence, management body of the joint system of air traffic control, state inspection bodies of civil aviation in the sphere of use of the air space of the Russian Federation, aeronavigation services of users of the air space of the Russian Federation and the air and outer space search and rescue.

Endorses the Regulation on the Federal Aeronavigation Service describing its sphere of reference. This is, in particular, the authority to adopt the federal aviation rules and other normative legal acts, issue flight permissions and certificate of the air personnel, carry out obligatory certification, specify the rates of fees for the aeronavigation services, provide remote radio navigation support.

The norm of the Regulation on the remote radio navigation support to be implemented by the Federal Aeronavigation Service shall enter into force from the day of entry into force of the act of the Government of the Russian Federation ordering the transfer in the sphere of reference of the service of institutions of the Ministry of Defence of the Russian Federation providing remote radio navigation support.

The Decision specifies the limiting number of employees of the central office and territorial bodies of the Federal Aeronavigation Service, endorses the labour remuneration fund for the mentioned employees, regulates the issues of financing of expenses for their maintenance. Employees of the Federal Aeronavigation Service fulfilling control and enforcement functions shall enjoy the rights and authority specified in the legislation for the federal state servants of the state inspection bodies of civil aviation and inspection services of the federal body of executive power in the sphere of defence.

Order of the Ministry of Internal Affairs of the Russian Federation, Ministry of Foreign Affairs of the Russian Federation, Federal Security Service of the Russian Federation, Ministry of Economic Development of the Russian Federation and the Ministry of Information Technologies and Communication of the Russian Federation No. 148/2562/98/62/25 of March 10, 2006 on the Keeping and Use of the Central Databank to Register Foreign Citizens and Stateless Persons Arriving Temporarily and Living Temporarily or Permanently in the Russian Federation

On the basis of the Federal Migration Service of Russia, creates a central databank to register foreign citizens and stateless persons arriving temporarily and living temporarily and permanently in the Russian Federation, which is an integral part of the federal interagency information system of control of migration in the Russian Federation.

Works out a procedure for keeping the databank, providing access to information and providing it to the bodies of local government and organisations other than databank users, as well as natural persons.

Information exchange with the central database of registration of foreign citizens and stateless persons shall be arranged within their sphere of reference by the Ministry of Internal Affairs, Federal Migration Service, Ministry of Foreign Affairs and the Federal Security Service of Russia using protected communication lines. Access to information will be provided at the federal and regional levels by way of requests transmitted for execution to the Federal Migration Service of Russia in the form of written requests drawn up in a free form on official letterheads, electronic media, by electronic mail, as well as by direct access over protected communication lines.

Information to the bodies of local government and organisations other than users, as well as natural persons, will be provided by the territorial bodies of the Federal Migration Service of Russia. Natural persons shall get information on them in full amount in affordable form. Restriction of access for citizens to information on them is permitted only on grounds envisaged in the federal laws.

Registered in the Ministry of Justice of the Russian Federation on March 31, 2006. Reg. No. 7652.

Direction of the Central Bank of Russia No. 1667-U of March 10, 2006 on the Amendment to the Direction of the Bank of Russia No. 1379-U of January 16, 2004 on the Assessment of the Bank's Financial Stability to Recognise It Sufficient for Participation in the Deposit Insurance System

Amends the procedure of calculation of the assets profitability figure (PD1) used among other figures specified in the Direction of the Bank of Russia No. 1379-U of January 16, 2004 for the determination of the bank's financial stability to recognise it sufficient for participation in the deposit insurance system.

To assess the figures of the group of figures of assessment of profitability, the Committee of Bank Enforcement of the Bank of Russia, on the basis of the request of the territorial institution of the Bank of Russia prepared after examination of the appropriate appeal of the bank, may take the decision to determine the financial result of the bank without taking account of: expenses (losses) stipulated by business development; expenses (losses) having become the reasons (one of the reasons) of the measures of financial rehabilitation of the bank.

To calculate the financial result of the bank, the losses of the previous year are reduced by the amount of monetary resources allocated to cover it at the decision of the general annual meeting of founders (participants) of the bank.

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

Registered in the Ministry of Justice of the Russian Federation on March 31, 2006. Reg. No. 7648.

Order of the Ministry of Economic Development of the Russian Federation No. 64 of March 10, 2006 on the Endorsement of the Typical Forms of Agreements on the Industrial Production and Technical Innovation Activities on the Territory of the Special Economic Zones

In the framework of implementation of the provisions of the Federal Law No. 116-FZ of July 22, 2005 on the special economic zones in the Russian Federation, endorses: the typical form of the agreement on the industrial production activities on the territory of the special economic zones and the typical form of the agreement on the technical innovation activities on the territory of the special economic zones.

According to the endorsed typical forms, one of the parties under each of the mentioned agreements must be the Federal Agency of Management of Special Economic Zones. The other party shall be referred to as the Resident in the agreement.

According to the typical forms, the Resident engaged in industrial production or technical innovation activities on the territory of the special economic zone is prohibited to have branches and representations outside this zone. Besides, he may not delegate his rights and duties stipulated by the agreement.

The forms of the agreements emphasise especially that if the Resident looses his status, and the agreement is terminated for reasons specified in the legislation of the Russian Federation, the contracts of lease for the land plot and immovable property within the limits of the territory of the special economic zone concluded by the Resident are terminated. In this case, expenses suffered by the Resident because of execution of the agreement are not reimbursed.

Registered in the Ministry of Justice of the Russian Federation on March 27, 2006. Reg. No. 7636.

Federal Law No. 46-FZ of April 3, 2006 on the Amendments to the Criminal Execution Code of the Russian Federation

Introduced amendments improve legal regulation of execution of punishment in the form of detention and make it more humane. The Law extends the rights of convicts for personal security. The chief of the institution or the body in charge of execution of the punishment bears responsibility for the measures of security of the convict being a participant in the criminal proceedings.

The Law does not restrict opportunities of serving the term in the preliminary investigation ward with the term specified for the convict. Such opportunities may be granted to convicts assigned to a common-regime corrective colony who did not serve the term earlier. The Law lifts restrictions for the convicts on the amount of resources available at their disposal from earnings, pensions, social allowances and monetary transfers that they may spend to purchase foodstuffs and first-necessity items. The Law excludes the norm introducing separate detention in residential-settlement colonies for the persons convicted for crimes of carelessness, convicted for the first time and those transferred from common-regime and strict-regime colonies because of positive conduct. All convicts without age restrictions may enjoy extramural studies in institutions of secondary and higher professional education.

Federal Law No. 45-FZ of March 31, 2006 on the Amendment to Article 13 of the Federal Law on the Quality and Safety of Foodstuffs

The list of the federal bodies of executive power in charge of the state enforcement and control in the sphere of quality and safety of foodstuffs specified in the text of the Federal Law now does not include the bodies of the State Cereals Inspection of the Government of the Russian Federation abolished by the Decision of the Government of the Russian Federation No. 708 of December 1, 2004.

Decision of the Government of the Russian Federation No. 186 of March 31, 2006 on the List of Commodities Prohibited from Placing under the Customs Regime of Free Customs Zone Applied in the Kaliningrad Province

Endorses the list of commodities prohibited for placing under the customs regime of free customs zone applied in the Kaliningrad Province. The list includes: live bovine animals other than purebred pedigree animals weighing not greater than 80 kg; live swine other than purebred pedigree animals weighing less than 50 kg; live poultry; meat of bovine animals, fresh or chilled, other than boneless; other foodstuffs; goods of industrial and household destination.

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

Decision of the Government of the Russian Federation No. 185 of March 31, 2006 on the Endorsement of the List of Excisable Goods Prohibited from Production under Investment Projects Implemented by a Resident of the Special Economic Zone in the Kaliningrad Province

Endorses the list of excisable goods production of which may not be included in investment projects implemented by residents of the special economic zone in the Kaliningrad Province. The list includes: ethyl alcohol of all types of raw materials; alcohol-containing products (solutions, emulsions, suspensions and other types of product in liquid form) with ethyl alcohol content by volume greater than 9%; alcoholic products (drinking alcohol, vodka, liqueurs, cognacs, wine and other edible products with ethyl alcohol content by volume greater than 1.5% other than wine materials); beer; tobacco items; gasoline; diesel fuel; motor oils for diesel and carburettor (injection) engines; straight-run gasoline.

Decision of the Government of the Russian Federation No. 184 of March 31, 2006 on the Endorsement of the List of Simple Assembly and Other Operations Failing to Change Significantly the Commodity and Failing to Meet the Criteria of Enough Processing of Commodities Originating in the Special Economic Zone in the Kaliningrad Province

Endorses the list of simple assembly and other operations failing to change significantly the condition of the commodity and failing to meet the criteria of enough processing of commodities originating in the special economic zone in the Kaliningrad Province. Proposals to introduce changes in the given list shall be submitted by the Ministry of Economic Development of Russia.

Decision of the Government of the Russian Federation No. 183 of March 31, 2006 on the Criteria of Enough Processing of Meat

Specifies that in the determination of the country of origin of the products of processing of meat of raw materials classified in Headings 0201, 0202, 0203, 0204, 0205 and 0207 of the Foreign Trade Commodity Nomenclature of Russia and imported to the customs territory of the Russian Federation, including the territories of special economic zones, the following operations do not meet the criteria of enough processing: operations of mixing of meat, including the poultry meat of mechanical boning, with spices and/or vegetable proteins and/or salt; other operations failing to change significantly the condition of the commodity, including the salting by pumping, cutting of meat with bone in and mechanical boning of poultry meat.

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

Order of the Federal Service of Enforcement in the Sphere of Education and Science No. 887 of March 30, 2006 on the Uniform State Examination on the Territory of Moscow in 2006

The uniform state examination on the territory of Moscow in 2006 shall be carried out: at the stage of the state (final) certification of graduates of institutions of general education (in May-June) in the subjects of general education: Russian language, mathematics, physics, literature, chemistry, biology, geography, history of Russia, public management, English language; at the stage of entrance testing in institutions of secondary and higher professional education in the subject of general education: history of Russia.

Regulation of the Central Bank of Russia No. 284-P of March 29, 2006 on the Procedure of Issue of the Bonds of the Bank of Russia

The issue shall be arranged on the basis of the decision to place the bonds adopted by the Board of Directors of the Bank of Russia and the decision on the issue (additional issue) of the bonds endorsed by the Board of Directors.

The volume of each issue of the bonds shall be determined taking into account the estimated limiting amount of the total nominal cost of the bonds of the Bank of Russia of all issues unredeemed as of the date of adoption of the decision by the Bank of Russia to endorse the appropriate decision to issue the bonds.

The Bank of Russia shall assign an identification number to the issue according to the procedure specified by the federal body of executive power in charge of the securities market. The issue of the bonds is supplies with a certificate of the bonds.

The placing of the bonds may be arranged in separate portions (tranches). It begins no sooner than 3 days after the day of disclosing of information by the Bank of Russia available in the decision on the issue of the bonds by publishing it on the page of the Bank of Russia in the Internet.

The Regulation specifies the procedure and time limits for the placing of information on the adopted decision to place the bonds, on the issues of the bonds, on execution of obligations under the bonds.

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

Procedure of Keeping of the Register of Banks (Endorsed by the Decision of the Management Board of the State Corporation "Agency of Insurance of Deposits" of February 19, 2004 (Protocol 5) (with Amendments Introduced by the Decisions of the Management Board of the Agency of Insurance of Deposits of September 9, 2004 (Protocol 35), of April 13, 2005 (Protocol 26) and of March 23, 2006 (Protocol 16)

The endorsed procedure specifies the composition of information included in the register, defines the procedure of inclusion of banks in the register and exclusion of banks from the register, as well as of providing information included in the register to third parties.

The bank is included in the register on the basis of the notification of the Bank of Russia on the issue of the license to the bank to attract in deposits monetary resources of natural persons and to open and keep bank accounts of natural persons. The Agency shall take the decision to include the bank in the register on the day of receiving of the given notification of the Bank of Russia. The date of inclusion of the bank in the register is considered to be the date of issue of the mentioned license to it.

The bank possessing the license for attraction of monetary resources of natural persons in deposits and for the opening and keeping of bank accounts of natural persons shall be included in the register of banks on the basis of the notification of the Bank of Russia of the adoption of the positive statement of the bank's compliance with the requirements of participation in the deposit insurance system specified in the Federal Law on the insurance of deposits of natural persons in the banks of the Russian Federation. The Agency shall take the decision to include the bank in the register no later than the next working day after the day of receiving of the mentioned notification of the Bank of Russia.

The grounds to exclude the bank from the register shall include: revocation (abatement) of the license of the Bank of Russia and termination by the Agency of the procedure of paying out of reimbursement on deposits; termination of the right of attraction of monetary resources of natural persons in deposits and of opening and keeping of accounts of natural persons because of replacement of the license of the Bank of Russia and execution by the bank of its obligations to depositors; termination of the bank's activities because of reorganisation.

The register is maintained in the electronic form and is placed on the official site of the Agency in the Internet.

Decision of the Government of the Russian Federation No. 189 of April 3, 2006 on the Endorsement of the Rates of the Export Customs Duties for Commodities of Oil Exported from the Territory of the Russian Federation outside the Member-States of the Customs Union Agreements

The rate of the export customs duty for propane, butanes, ethylene, propylene, butylene, butadiene, other liquefied gases, xylenes, light and medium distillates, gas oils, benzene and toluene is increased from USD 120.7 to USD 137.9 per ton. The rate of the export customs duty for lubricants, liquid fuels, spent oil products, petrolatum, paraffin, wax, bitumen and coke is increased form USD 65 to USD 74.3 per ton.

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

Letter of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being No. 0100/3267-06-23 of March 25, 2006 on the Import and Sale of Alcoholic Products

Reports major violations of the requirements of the state sanitary and epidemiological rules and normatives of safety of alcoholic products and wine materials received from Georgia and Moldavia. According to the Federal Service of Veterinary and Phytosanitary Enforcement, the mentioned countries use pesticides, including those of class 2 and 3 hazards, in production of grapes used for making wine and wine materials. However, when these wines are sold in Russia, there is no information that must presented by its producers (supplier) on the pesticides used in their production.

Since these facts show a high degree of danger to the life and health of consumers of the above products, the sanitary and epidemiological statements for Georgian and Moldavian wines and wine materials are suspended from March 27 of 2006.

Letter of the Central Bank of Russia No. 25-T of February 20, 2006 on the Application of Chapter 4 of the Instruction of the Bank of Russia No. 124-I of July 15, 2005 on the Amounts (Limits) of Open Currency Positions, Method of Their Calculation and Particulars of Enforcement of Their Observation by Credit Organisations

Explains the terms to demand information on the amounts (limits) of open currency positions for individual foreign currencies and individual precious metals as of the intra-month date (dates). Territorial institutions of the Bank of Russia may demand from the credit organisation to present reports as of the intra-month date, if the limits of open currency positions for individual currencies and individual precious metals are violated by the credit organisation on any of the reporting dates, if the results of analysis of the financial standing of the credit organisation show that there are reasons to apply measures of prevention of insolvency (bankruptcy) to it, when the bank's financial stability is recognised insufficient for participation in the deposit insurance system, or the credit organisation may not be recognised as financially stable according to the method of assessment of financial stability of credit organisations defined by the Bank of Russia.

In other cases, the demand to present information on the limits of open currency positions as of the intra-month date to the credit organisation may be considered by the Bank of Russia on the basis of the request of the territorial institution of the Bank of Russia.

Decision of the Government of the Russian Federation No. 193 of April 3, 2006 on the Paying out in 2006 to Individual Categories of Citizens of the Russian Federation of the Preliminary Compensation (Compensation) on the Deposits (Contributions) in Organisations of State Insurance (Open-Type Joint-Stock Company Russian State Insurance Company and Rosgosstrakh System Companies)

Endorses the rules defining the procedure of paying out in 2006 to individual categories of citizens of the Russian Federation of the preliminary compensation (compensation) on the deposits (contributions) in the organisations of state insurance (OAO Russian State Insurance Company and Rosgosstrakh system companies) as of January 1, 1992 being guaranteed savings under the Federal Law on restoration and protection of savings of citizens of the Russian Federation.

The preliminary compensation on the deposits (contributions) shall be paid out in the amount of up to Rbl 1,000 to the categories of citizens (including the first priority heirs): citizens born until 1953 inclusive; group II invalids; parents whose sons appeared to be draft servicemen and were killed (died) during their service in peacetime. The first priority heirs included in the mentioned categories of citizens shall get the preliminary compensation on the deposits (contributions) regardless of the age of the deceased holder of deposits (contributions).

For citizens born until 1942 inclusive, group I invalids or persons possessing 3rd degree disability, parents and trustees of invalid children and invalids from childhood, as well as for targeted deposits (contributions) opened for children and deposits (contributions) for orphan children and children having found themselves without parental support (including the heirs), the compensation will be paid out in the amount of the residue of the deposits (contributions) as of January 1, 1992 (proceeding from the nominal cost as of January 1, 1991). In this case, the compensation for the deposits (contributions) shall be paid out regardless of the age of the deceased holder of the deposits and (contributions).

The Decision specifies the procedure of determination of the amount of compensations and the cases of paying out of the additional compensation.

Defines the amounts of compensations for the ritual service in the cases of death in 2001-2006 or in 1998-2000 of the holder of deposits (contributions) or the person insured under targeted deposits (contributions) for children being a citizen of the Russian Federation as of the day of death.

The Decision provides the list of documents permitting to get the compensations.

Decision of the Government of the Russian Federation No. 192 of April 3, 2006 on the Paying out in 2006 to Individual Categories of Citizens of the Russian Federation of the Preliminary Compensation (Compensation) on the Deposits in the Savings Bank of the Russian Federation

Endorses the rules of paying out in 2006 to individual categories of citizens of the Russian Federation of the preliminary compensation (compensation) on the deposits in the Savings Bank of the Russian Federation defining the procedure of paying out of the preliminary compensation on the deposits as of June 20, 1991.

The preliminary compensation on the deposits shall be paid out in the amount of up to Rbl 1,000 to citizens born until 1953 inclusive, group II invalids, parents whose sons appeared to be draft servicemen and were killed (died) during their service in peacetime.

The preliminary compensation on the deposits applies to Rbl 1,000 (proceeding from the nominal cost in 1991) for the deposit exceeding this amount or the whole of the deposit if its amount is not greater than Rbl 1,000.

For citizens of the Russian Federation born until 1942 inclusive, group I invalids or persons possessing 3rd degree disability, parents of invalid children, as well as for the targeted deposits for children, the compensation shall be paid out in the amount of the residue of the deposits as of June 20, 1991 and is reduced by the amount of the earlier received preliminary compensation. In this case, the amount of the compensation paid to the heirs included in the mentioned categories of citizens is not reduced by the amount of the earlier received compensation for the ritual services in the amount of Rbl 6,000.

Decision of the Government of the Russian Federation No. 187 of April 1, 2006 on the Amendments to the Decision of the Government of the Russian Federation No. 687 of November 18, 2005

Changes the specimens of the cover of the blank passport of the citizen of the Russian Federation, diplomatic passport of the citizen of the Russian Federation and the service passport of the citizens of the Russian Federation identifying the citizens outside the territory of the Russian Federation and containing electronic media.

Order of the Ministry of Finance of the Russian Federation No. 31n of February 27, 2006 on the Endorsement of the Procedure of Submission to the Tax Bodies of the Report of Use of Denatured Ethyl Alcohol by Organisations Possessing Certificates of Registration of the Organisation Carrying out Operations with Denatured Ethyl Alcohol

Defines the rules of submission to the tax bodies of the report of use of denatured ethyl alcohol by organisations possessing the certificate of registration of the organisation carrying out operations with denatured ethyl alcohol, as well as regulates the requirements to the content of the report and its filling terms.

The mentioned rules shall apply to organisations producing denatured ethyl alcohol and possessing a certificate for production of denatured ethyl alcohol and to organisations producing non-alcohol-containing products using denatured ethyl alcohol as a raw material and possessing a certificate for production of non-alcohol-containing products.

The report shall be submitted to the tax body having issued the certificate for the reporting month no later than the 25th of the month following the reported one.

The report shall be submitted by the organisation directly to the tax body or shall be sent by mail with a notification and a list of enclosure. Accepted reports shall be stored by the tax body in the taxpayer registration folder. The forms of reports are specified.

Registered in the Ministry of Justice of the Russian Federation on April 5, 2006. Reg. No. 7665.

Order of the Federal Tax Service No. SAE-3-21/108@ of February 26, 2006 on the Endorsement of the Form of Information on the Issued Licenses (Permissions) for the Use of Objects of Fauna, Amounts and Time Limits of Payment of Fees for the Use of Objects of Fauna

The endorsed form shall include information on the licenses issued to legal entities and entrepreneurs, on the licenses issued to natural persons not being independent entrepreneurs, as well as information on the natural persons themselves.

Information drawn up to the form shall be submitted to the tax body at the place of their registration by the bodies issuing the license (permission) for the use of objects of fauna. The time limit for submission of information - no later than the 5th of each month.

The Order also provides: guide of codes of names of the objects of fauna, guide of codes of use of objects of fauna, list of codes of types of the identification documents of the natural person paying the fee for the use of objects of fauna, list of codes of names of subjects of the Russian Federation.

Registered in the Ministry of Justice of the Russian Federation on April 5, 2006. Reg. No. 7656.

Direction of the Central Bank of Russia No. 1670-U of March 16, 2006 on the Amendments to the Direction of the Bank of Russia No. 1459-U of June 28, 2004 on the Opening to the Bodies of State Power of the Subjects of the Russian Federation or the Bodies Providing Cash Services for the Execution of the Budgets of the Subjects of the Russian Federation, Including the Bodies of the Federal Treasury of the Ministry of Finance of the Russian Federation, of Accounts for Resources from Entrepreneurial and Other Profitable Activities Obtained by Institutions Supervised by the Bodies of State Power of the Subjects of the Russian Federation in Institutions of the Bank of Russia or Credit Organisations (Branches)

Adjusts the procedure of opening of personal accounts to the bodies of state power of the subjects of the Russian Federation and the bodies providing cash services for the execution of the budgets of the subjects of the Russian Federation, including the bodies of the Federal Treasury, in institutions of the Bank of Russia and credit organisations for resources from entrepreneurial activities.

The bodies of the Federal Treasury for the mentioned purposes shall open personal accounts in the Bank of Russia and in other credit organisations with the sign "1" in the fourteenth digit of the account number on the balance account 40603 "Accounts of State- (Other Than Federally-) Owned Organisations. Non-Commercial Organisations". Thus, resources of all institutions supervised by the bodies of state power of the subjects of the Russian Federation obtained from entrepreneurial activities shall be registered on the same balance account, while earlier, the Bank of Russia registered incomes of state-owned enterprises, and other credit organisations - incomes of appropriate organisations.

The same procedure is specified for the opening of accounts directly to the bodies of state power of the subjects of the Russian Federation for incomes from entrepreneurial activities of their supervised institutions. The bodies of state power shall open personal accounts in institutions of the Bank of Russia and credit organisations with the sign "3" in the fourteenth digit of the personal account number on the balance account 40603 "Accounts of State- (Other Than Federally-) Owned Organisations. Non-Commercial Organisations".

Abandons the rule whereby the opening of accounts to the bodies of the Federal Treasury was stipulated by the presence of copies of agreements certified by the bodies of the Federal Treasury of the bodies of state power of the subjects of the Russian Federation with the bodies of the Federal Treasury on cash services for the execution of the budgets of the subjects of the Russian Federation.

Finally, the amendments adjust the name of the bodies of the Federal Treasury, since the latter acquires the status of the body of state power subordinate to the Ministry of Finance of Russia.

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

Decision of the Government of the Russian Federation No. 194 of April 3, 2006 on the Procedure for Granting to the Subjects of the Russian Federation and Distribution among Them of Subsidies from the Federal Fund of Regional Development in 2006

The subsidies form the Federal Fund of Regional Development are allocated for shared financing of development of the public infrastructure of regional and municipal significance and support of the funds of municipal development created by the subjects of the Russian Federation.

Selection of subjects of the Russian Federation to get the Fund's resources is arranged on the basis of the figures of the estimated budget security of the subject after distribution of grants from the Federal Fund of Financial Support of the Subjects of the Russian Federation and availability of objects of social and engineering infrastructure in the subject and per capita investments in fixed assets.

The subject of the Russian Federation may get Fund's resources if the level of estimated budget security of the subject of the Russian Federation is not greater than the average one for the Russian Federation by more than 10%; as well as if the level of availability of objects of social and engineering infrastructure and per capita investments in fixed assets in the subject of the Russian Federation is lower than the average one for Russia by 60% and more.

The rules define the procedure of calculation of the share of the subject of the Russian Federation in the total volume of the Fund's resources and specify that such calculation is provided by the Ministry of Finance of Russia. For this, the subjects of the Russian Federation shall submit before April 1, 2006 to the Ministry of Finance of Russia information on the volume of resources of the consolidated budget of the subject determined taking into account the level of co-financing of development of the public infrastructure of regional and municipal significance at the expense of resources of the federal budget, as well as expenses pertaining to the subsidising of the part of the interest rate (not higher than the rate of refinancing of the Central Bank of Russia) for the credits of Russian credit organisations attracted to finance development of the public infrastructure of regional and municipal significance. The subjects of the Russian Federation having failed to present necessary information in the mentio ned time shall be deprived of the right to receive the Fund's resources.

The Fund's resources shall be granted in accordance with the summary budget list of the federal budget for the year 2006 within the limits of budget obligations endorsed for the Ministry of Finance of Russia. Resources shall be transferred to the budgets of the subjects of the Russian Federation on the accounts of the territorial bodies of the Federal Treasury opened for cash services for the execution of the budgets of the subjects of the Russian Federation. The Fund's resources shall be granted on the monthly basis after submission of reports by the subjects of the Russian Federation until the 10th of the month following the reported one to the Ministry of Finance of Russia on the use of the Fund's resources allocated to finance development of the public infrastructure of regional and municipal significance or on the allocation of the Fund's resources to support the funds of municipal development created by the subjects.

Responsibility for submission of true information to the Ministry of Finance of Russia and for the use of Fund's resources for designated purposes rests with the bodies of executive power of the subjects of the Russian Federation. If the Fund's resources are used for other than designated purposes, the mentioned resources will be recovered in favour of the federal budget.

Letter of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being No. 0100/3835-06-23 of April 4, 2006 on the Import and Sale of Alcoholic Products

Reports that during the checks carried out by the 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 in the framework of the measures to enhance enforcement of circulation of alcoholic products, large volumes of alcoholic products from the Republics of Moldova and Georgia are revealed that fail to comply with the requirements of the state sanitary and epidemiological rules and normatives pertaining to safety of alcoholic products and wine materials. The failure to comply with specified requirements is revealed not only in wines and wine materials, but also in cognacs and sparkling wines made in the mentioned republics.

In a number of cases, the mentioned products are released for free circulation by the customs bodies and provided with sanitary and epidemiological statements issued by chief state sanitary physicians of institutions, structural divisions of the authorised federal bodies of executive power. An impermissible practice has been revealed to use hygienic statements issued by sanitary and epidemiological services of other states as a final document serving as grounds for the customs bodies to take the decision to import the products to the territory of the Russian Federation and draw up certificates of compliance on their basis.

In view of the above, the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being suspends from April 5, 2006 all issued sanitary and epidemiological statements for cognacs, wine (including sparkling wines) and wine materials imported to the territory of the Russian Federation from Moldova and Georgia if made on the territory of the mentioned republics.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-05-01-04/67 of March 16, 2006

Exempts from taxation, in particular, incomes obtained from joint-stock companies or other organisations by stock-holders of these companies or participants of other organisations as a result of reassessment of fixed assets (resources) in the form of their additionally received stocks (shares, contributions) distributed among stock-holders or participants of the organisation in proportion to their share and types of stocks or in the form of the difference between the new and the initial nominal cost of stocks or their proprietary share in the registered capital.

If the increase of the nominal cost of stocks is made at the expense of undistributed profit of past years, rather than as a result of reassessment of fixed assets (resources), the incomes in the form of the difference between the initial and the new nominal cost of stocks are subject to the incomes tax from natural persons on common grounds.

Ruling of the Constitutional Court of the Russian Federation No. 16-O of March 2, 2006 on the Appeal of Citizen V.P.Kornilov against Violation of His Constitutional Rights by Provisions of the Decree of the President of the Russian Federation No. 508 of March 15, 2000 on the Amount of the Temporary Disability Allowance, Rules of Calculation of Uninterrupted Length of Service of Workers and Office Personnel in Cases of Assigning State Social Insurance Allowances, Main Terms of Providing State Social Insurance Allowances and the Regulation on the Procedure of Providing State Social Insurance Allowances

The challenged norms, according to the applicant, introduce a dependence of the amount of the temporary disability allowance on the uninterrupted length of service rather than the length of insured length of service as of the day when the disability occurs, which is in violation of the Constitution of the Russian Federation.

The Constitutional Court emphasised that application of such legal regulation is not in line with the principles of obligatory insurance of working citizens for the cases of temporary disability. In fact, insurance support intended to reimburse temporarily lost earnings to the employee is made dependent on the availability and length of intervals in employment, which attaches to obligatory social insurance the functions that are not specific to it. It reduces significantly the volume of insurance support as compared to the one applied in cases of temporary disability to employees with the same average earnings and length of (insured) service in other circumstances of labour activities, which is in violation of the equality of rights and freedoms of man and citizen. Therefore, the courts, other bodies and officials may not apply normative provisions contained in Item 1 of the rules of calculation of uninterrupted length of service of workers and office personnel in cases of assigning state social insurance all owances, Items 25-27 of the main terms of providing state social insurance allowances and Item 30 of the Regulation on the procedure of providing state social insurance allowances.

However, the loss of legal force of the given norms would create a gap in the regulation of temporary disability allowances for the insured, which would impair implementation of their right for social support in cases of illnesses.

In this connection, the Constitutional Court of the Russian Federation recognised the mentioned provisions gearing the right for the temporary disability allowance and its amount to the uninterrupted length of service as inapplicable from January 1, 2007.

The federal legislator is ordered to provide, no later than the mentioned time limit, regulation of the procedure and terms of implementation of the constitutional right of everyone for social support in cases of illnesses.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-04-08/67 of March 23, 2006

The documents serving as grounds to accept for exemption VAT amounts paid when importing commodities to the customs territory of the Russian Federation include the customs declaration for the imported commodities registered for the customs regimes of release for internal consumption or temporary import and the payment documents confirming the actual payment of VAT amounts to the customs body.

If the value added tax is paid to the customs bodies by the commissioner, the tax is accepted for exemption with the consignor after registration of the purchased commodities on the basis of the documents confirming the payment of the tax by the commissioner, as well as the customs declaration (its copy) for the imported commodities received from the commissioner, rather than the invoice.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-05-01-04/66 of March 15, 2006

The legislation does not contain provisions permitting to avoid taxation of property handed over to a natural person according to donation procedure simultaneously with the tax on the property transferred according to inheritance or donation procedure and the tax on the incomes of natural persons.

The property handed over to a natural person under a donation contract certified with a notary in 2005, where the transfer of the property right is registered in 2006, may, in individual cases, be subject to both the tax on the property transferred according to inheritance or donation procedure and the tax on the incomes of natural persons. According to the Ministry of Finance, the given problem requires legislative regulation.

Decision of the Constitutional Court of the Russian Federation No. 3-P of April 6, 2006 on the Case of Constitutionality of Individual Provisions of the Federal Constitutional Law on the Military Courts of the Russian Federation, Federal Laws on the Jurymen of the Federal Courts of General Jurisdiction in the Russian Federation, on the Entry into Force of the Code of Criminal Procedures of the Russian Federation and the Code of Criminal Procedures of the Russian Federation Pursuant to the Request of the President of the Chechen Republic, Appeal of Citizen K.G.Tuburova and Request of the North Caucasian District Military Court

The Constitutional Court checked the constitutionality of the provisions of the legislation regulating the procedure of processing with participation of the jury of criminal cases of specially heavy crimes against life committed by servicemen on the territory of the Chechen Republic.

The court came to the conclusion that the norm of the Federal Law on the entry into force of the Code of Criminal Procedures of the Russian Federation specifying the time limits for introduction of the jury in the Chechen Republic (from January 1, 2007) does not contradict the Constitution of the Russian Federation. Such restriction of the constitutional right for participation in the jurisdiction for citizens living in the Chechen Republic is of temporary nature an is stipulated by circumstances of organisational, material and technical nature and the need to create conditions providing for unbiased and objective case processing with participation of the jury. The cases of specially heavy crimes against life envisaging a death sentence must be processed by another court - without the jury - taking into account the prohibition to apply the exclusive measure.

Besides, the Constitutional Court expressed their position pertaining to opportunities of attracting to cases of crimes committed by servicemen on the territory of the Chechen Republic of jurymen from other subjects of the Russian Federation. The actual legislation does not envisage opportunities of processing of criminal cases of specially heavy crimes against life by the district military court with the jury consisting of persons other than those living permanently on the territory of the subject of the Russian Federation where the crime has been committed.

The board of jurymen must be formed of citizens permanently living on the territory of the subject of the Russian Federation where the crime has been committed on the basis of the general and the reserve list of candidates. If it is impossible to form the board of jurymen on such basis, appropriate criminal cases must be processed by the district military court of another composition specified in the law without participation of the jury, taking into account that the death sentence is not permitted. However, according to the Constitutional Court, the federal legislator, while defining the jurisdiction of cases with the military courts, may introduce other rules of forming of lists of candidates of the jury.

Decision of the Government of the Russian Federation No. 201 of April 10, 2006 on the Procedure of Keeping of the Joint Register of Issued Compliance Certificates, Providing Information from the Mentioned Register and Payment for the Provided Information

The Joint Register of Issued Compliance Certificates is a federal information resource and is federally owned. The functions of keeping of the register are vested in the Federal Agency of Technical Regulation and Metrology and its territorial bodies.

The keeping of the Joint Register includes collection of information on compliance certificates, entry of information on compliance certificates in the Joint Register, its storage, systematisation, actualisation and amendments. The grounds to enter information on compliance certificates in the Joint Register is the decision on the issue of the certificate, suspension or termination of it adopted according to established procedure.

Information on compliance certificates available in the Joint Register shall be provided at cost to requests of natural persons, as well as legal entities other than the bodies of state power and the bodies of local government. The bodies of state power and the bodies of local government shall get information on compliance certificates available in the Joint Register free of charge.

The Regulation is entered into force from September 1, 2006.

Decision of the Government of the Russian Federation No. 199 of April 10, 2006 on the Endorsement of the Rules of Granting Subsidies from the Federal Fund of Co-Financing of Social Expenses for Partial Reimbursement of Expenses of the Budgets of the Subjects of the Russian Federation to Grant Subsidies to Citizens to Pay for the Dwelling Space and Communal Services

Defines the procedure of granting subsidies from the Federal Fund of Co-Financing of Social Expenses for partial reimbursement of expenses of the budgets of the subjects of the Russian Federation pertaining to subsidies for the payment for the dwelling space and communal services to citizens including specialists of public health, education and agriculture permanently living in rural localities, as well as the procedure of calculation of the amount of the given subsidies.

The subsidies to the budgets of the subjects of the Russian Federation shall be allocated by the chief administrator of resources of the federal budget on the quarterly basis according to the summary budget list of the federal budget within the limits of the budget obligations for these purposes. The amount of the subsidy allocated to the budget of each subject of the Russian Federation is calculated using the specified formula. The calculation takes account of the coefficients of correspondence with the federal standards of the average regional level of payments of citizens for the maintenance and repair of the dwelling space and provided communal services (K1) and the regional standard of the maximum permissible share of own expenses of citizens of the payment for the dwelling space and communal services in the aggregate family incomes (K2).

The Decision specifies the values of the mentioned coefficients for each subject of the Russian Federation.

Also defines the levels of reimbursement of expenses to the budgets of the subjects of the Russian Federation for the subsidies provided to citizens to pay for the dwelling space and communal services taken into account in the estimate.

Specifies the forms and time limits for submission of information by the bodies of executive power of the subject of the Russian Federation to the Ministry of Finance of the Russian Federation on the level of payments of citizens for the maintenance and repair of dwelling space and provided communal services, regional standard of the maximum permissible share of own expenses of citizens to pay for the dwelling space and communal services in the aggregate family incomes, regional standard of the cost of the housing and communal services proceeding from the family size, as well as information on the amount of resources provided form the regional budget to pay for the subsidies to citizens.

Direction of the Central Bank of Russia No. 1678-U of April 7, 2006

From April 10, 2006, introduces a fixed interest rate for the deposit operations of the Bank of Russia carried out with credit organisations in the currency of the Russian Federation using the Reuters dealing system and the system of electronic tenders of the Moscow Interbank Currency Exchange on standard terms "tom next", "spot next", "on demand", in the amount of 1.5% annual and on standard terms "one week", "spot week", in the amount of 2% annual. From March 6, 2006, the similar rates amounted to 1% and 1.5% annual respectively.

Order of the Central Bank of Russia No. OD-164 of April 5, 2006 on the Adjustment Coefficients of the Bank of Russia

Introduces adjustment coefficients used to correct the market cost of the bonds of the Agency of Mortgage Housing Crediting, OAO Megafon and commercial bank Moscow Mortgage Agency accepted as a security for the credits of the Bank of Russia.

Letter of the Central Bank of Russia No. 47-T of April 4, 2006 on the Rouble Equivalents for the Figures Envisaged in the Direction of the Bank of Russia No. 1346-U of December 1, 2003

In the II quarter of 2006, the rouble equivalent of the registered capital for created banks as of the day of submission of the documents must make at least Rbl 167.367 million (in the I quarter of 2006 - at least Rbl 170.8685 million). The same amount is envisaged for the operating credit organisations requesting the general license and for non-bank credit organisations requesting the status of a bank.

For created non-bank credit organisations, the rouble equivalent of the registered capital makes 10 times less the amount.

Letter of the Ministry of Finance of the Russian Federation No. 03-03-02/74 of March 30, 2006

When the taxpayer hands over securities in payment for the initially placed shares of the closed-type shared investment fund, there appears to be no profit (loss) with the taxpayer for taxation purposes. The cost of the shares of the closed-type investment fund for taxation purposes is recognised to be equal to the cost of transferred securities determined from information of the tax records as of the date of transfer of the property right for the mentioned securities.

Amendment to the Regulation on the Committee of Bank Enforcement of the Bank of Russia (Endorsed by the Decision of the Board of Directors of the Central Bank of Russia of March 27, 2006 (Protocol of Session 5)

The Committee of Bank Enforcement of the Bank of Russia is empowered with the right to investigate proposals of interested structural divisions of the Bank of Russia to determine economic essence, principles of acknowledgement, assessment and the financial result of bank operations and other transactions of credit organisations, as well as to take recommendations on these issues and submit them for endorsement to the Board of Directors of the Bank of Russia.

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

Decision of the Management Board of the State Corporation Deposit Insurance Agency of March 30, 2006 (Protocol 18) on the Amendments to the Procedure of Payment of Insurance Contributions Endorsed by the Decision of the Management Board of the State Corporation Deposit Insurance Agency of February 5, 2004 (Protocol 2)

The amendments specify the procedure of payment of insurance contributions in cases of termination of bank activities because of reorganisation.

The duty to pay insurance contributions (penalties) for the reorganised bank, as well as the rights of use of excessively paid insurance contributions (penalties) by it shall transfer to the successor (successors) of the reorganised bank under an act of transfer or separation balance sheet. The Decision provides particulars of calculation of insurance contributions and registration of received amounts of payments.

Decision of the Government of the Russian Federation No. 203 of April 10, 2006 on the Currency Operation Carried out by the Ministry of Defence of the Russian Federation

The Ministry of Defence of Russia (foreign intelligence body of the Ministry of Defence of Russia) is entitled to carry out without restrictions any types of currency operations regulated by the Federal Law on currency regulation and currency control.

Order of the Business Management Department of the President of the Russian Federation No. 49 of March 31, 2006 on the Endorsement of the Rules of Granting Subsidies in 2006 at the Expense of Resources of the Federal Budget to the Federal State Unitary Enterprises Maintaining and Operating Federal Immovable Property outside the Russian Federation

Specifies the procedure and terms of granting subsidies at the expense of resources of the federal budget to the federal state unitary enterprises maintaining and operating federal immovable property located outside the Russian Federation and used to house representations of the Russian Federation and state bodies of the Russian Federation, as well as searching and protecting the federal immovable property located outside the Russian Federation.

The subsidies are provided within the limits of budget allocations and limits of budget obligations envisaged for the Business Management Department of the President of the Russian Federation on contractual basis on the terms of co-financing of expenses to the federal state unitary enterprise. They are allocated for current and capital expenses pertaining to the maintenance, operation, search and protection of the federal immovable property located outside the Russian Federation.

Recipients of subsidies must submit to the Business Management Department of the President a report of the use of subsidies in accordance with the concluded contract.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-06-03-04/32 of February 14, 2006

The Ministry of Finance of Russia thinks that the payment of the state duty for the cases of appeals to courts of foreign legal entities (foreign citizens) that do not have a permanent representation (representative) and rouble accounts on the territory of the Russian Federation through authorised representatives in Russia who have rouble and foreign currency accounts is in contradiction of the provisions of the Tax Code.

Federal Constitutional Law No. 1-FKZ of April 12, 2006 on the Amendments to Article 6 of the Federal Constitutional Law on the Forming, within the Russian Federation, of the New Subject of the Russian Federation As a Result of the Merger of the Perm Province and the Komi-Permyatsky Autonomous District

Adjusts the date of election of deputies of the Legislative Assembly of the Perm Territory of the first convocation. It must occur on December 3, 2006.

The Legislative Assembly of the Perm Territory of the first convocation will be elected for five years. It will consist of 60 deputies, 30 ones of them being elected in single-mandate electorate districts formed on the territories of the Term Territory and the Komi-Permyatsky Autonomous District, and 30 in the single territorial electoral district in proportion to the number of votes in favour of the lists of candidates of political parties.

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

Decision of the Government of the Russian Federation No. 208 of April 11, 2006 on the Endorsement of the Form of the Document Confirming the Presence of the License

Provides the form of the document confirming the presence of the license. Blank licenses are strict-reporting documents and are included in security-printing items. From July 1, 2006, the licenses shall be provided (redrawn) according to the provided form, except for the types of activities where the licensing is stopped from January 1, 2007.

Decision of the Government of the Russian Federation No. 200 of April 10, 2006 on the Endorsement of the State Program "Security of the Victims, Witnesses and Other Participants of Criminal Proceedings for the Years 2006-2008"

To implement the Federal Law on the state protection of the victims, witnesses and other participants of criminal proceedings, endorses the state program "Security of Victims, Witnesses and Other Participants of the Criminal Proceedings for the Years 2006-2008".

Participants of the program are the Ministry of Internal Affairs, Federal Security Service, Ministry of Defence, Federal Service for Control of Circulation of Narcotics, Federal Service of Execution of Punishments, Federal Customs Service and the Ministry of Public Health and Social Development. Program coordinator is the Ministry of Internal Affairs of Russia. Report of implementation of the program must be submitted by the Ministry of Internal Affairs of Russia to the Government of the Russian Federation, Ministry of Economic Development and the Ministry of Finance no later than May 1, 2009.

The program is scheduled for 3 years: from 2006 through 2008. Financial expenses for the implementation of the program are expected to make Rbl 948.72 mn. The volume of resources necessary to provide dwelling space to the protected if resettled to another place of permanent living will be determined by the Ministry of Economic Development and Trade on the annual basis at the presentation of participants of the program. The total amount of these resources must not be greater than Rbl 50 mn a year.

It is expected that in the course of implementation of the program, the measures of state protection will be applied to more than 60,000 participants of criminal proceedings. Together with it, the mechanism of implementation of the mentioned law with be created and tested, normative legal documents defining the procedure of interagency interaction of the program participants, as well as regulating application of particular measures of state protection by them, will be worked out. On the basis of analysis of the judicial practice, proposals will be prepared to improve the measures of state protection and proposals pertaining to cooperation with foreign states.

Order of the Federal Service of the Russian Federation for Control over Circulation of Narcotics No. 75 of March 9, 2006 on the Implementation of the Order of the Prosecutor General of the Russian Federation, Ministry of Internal Affairs of Russia, Ministry of Emergency Situations of Russia, Ministry of Justice of Russia, Federal Security Service of Russia, Ministry of Economic Development of Russia, Federal Service for Control over Circulation of Narcotics of Russia No. 39/1070/1021/253/780/353/399 of December 29, 2005 on the Joint Register of Crimes

Endorses the Instruction on the procedure of acceptance, registration and checking in the bodies of control of circulation of narcotic drugs and psychotropic substances of reports of crimes. The Instruction specifies a uniform procedure of work with reports of crimes in the bodies of control of narcotics.

Reports of crimes, regardless of the place and time of committing, shall be accepted on the round-the-clock basis. The round-the-clock reception of crimes and their appropriate registration shall be provided by: in the Federal Service of Control over Circulation of Narcotics of Russia - senior operative officer on duty of the on-duty service of the Federal Service for Control over Circulation of Narcotics of Russia; in the territorial body of the Federal Service for Control over Circulation of Narcotics of Russia - by the responsible officer on duty of the on-duty unit of the inspection division. Besides, reports of crimes must be accepted by the chiefs of the bodies of narcotic control and their deputies during personal reception hours.

When accepting reports of crimes, the applicant is identified and is warned of the criminal responsibility for reporting information known to be false. The official of the body of narcotic control having accepted the report of a crime must issue to the applicant against the signature on the slip of application the notification of acceptance of the report. When accepting the report, it should be registered immediately in the logbook of reports of crimes.

The chief of the body of narcotic control and his deputies shall provide for the checking of reports of crimes. These officials must control permanently observation of the procedure of acceptance, registration and checking of reports of crimes.

Registered in the Ministry of Justice of the Russian Federation on April 11, 2006. Reg. No. 7682.

Order of the Federal Service for Financial Markets No. 06-21/pz-n of February 28, 2006 on the Endorsement of the Procedure of Keeping of the Register of Emission Securities

Specifies the rules of keeping by the Federal Service for Financial Markets of Russia and its regional divisions of the Register of Emission Securities and providing of information contained in it.

The Register of Emission Securities must contain information on the registered issues of emission securities, as well as of revoked individual numbers of additional issues of emission securities and issues of emission securities other than those subject to the state registration. The keeping of the register must be accompanied by the electronic database, while providing for opportunities of building of documents on paper.

The structure of the Register of Emission Securities includes two sections (A and B). Section A shows issuer information, and Section B - information on issues and additional issues of securities of the given issuer. The Order defines the grounds to enter records in the register and the time limits to enter them.

Information contained in the register is open and available to any interested party. Access to it is provided through the Internet site of the Federal Service for Financial Markets of Russia. The information may also be provided in the form of an excerpt from the register according to specified form or certificate of absence of requested information.

Introduced rules of the Register of Emission Securities do not apply to the state and municipal securities, as well as the bonds of the Bank of Russia and emission securities of other credit organisations.

Registered in the Ministry of Justice of the Russian Federation on April 11, 2006. Reg. No. 7680.

Order of the Ministry of Economic Development of the Russian Federation No. 84 of March 31, 2006 on the Endorsement of the Form of the Certificate of Registration of the Person As a Resident of the Special Economic Zone

Endorses the form of the certificate of registration of the person as a resident of the special economic zone and description of the blank certificate. The endorsed certificate is entered into force from April 25, 2006.

Registered in the Ministry of Justice of the Russian Federation on April 10, 2006. Reg. No. 7672.

Order of the Ministry of Economic Development of the Russian Federation No. 75 of March 23, 2006 on the Endorsement of the Forms of Business Plans Submitted to Conclude (Change) the Agreements on Industrial Production (Technical Innovation) Activities, Criteria of Selection of Banks and Other Credit Organisations to Prepare Statements on Business Plans, Criteria of Assessment of Business Plans Carried out by the Expert Council for the Technical Innovation Special Economic Zones

To provide for the expert evaluation of business plans submitted by persons wishing to obtain the status of a resident of the special economic zone in the Russian Federation, or by residents of the special economic zone wishing to change the terms of the agreement on industrial production (technical innovation) activities, endorses the forms of business plans to conclude (change) the agreements on industrial production or technical innovation activities.

Also endorses the criteria of selection of banks and other credit organisations to prepare statements on business plans submitted by persons wishing to obtain the status of a resident of the industrial production special economic zone or by residents of the industrial production special economic zone wishing to change the terms of the agreement on the industrial production activities. The criteria include the following qualification requirements to banks: availability of the special permission (license) for bank operations issued in compliance with the legislation of the Russian Federation or foreign state where the credit organisation is registered; availability of the positive audit statement as a result of the check of the work of the credit organisation for the previous year and reports drawn up according to international standards; amount of own capital at least Rbl 3 bn (for foreign banks - at least Rbl 3 bn equivalent in the national currency at the rate of the Central Bank of the Russian Federation as of January 1 current year); length of work of the credit organisation at least 5 years; availability of the international credit rating; positive financial results of activities for the previous reporting year; absence of overdue debts in taxes and fees to the budgets of all levels.

Finally, the Order endorses the criteria of assessment of business plans for the Expert Council on Technical Innovation Special Economic Zones. The assessment is arranged in a number of directions, including: for compliance of the suggested draft business plan with the directions of the technical innovation activities and resources of the special economic zone; characteristics of crested products; characteristics of the applicant itself (business reputation, presence of appropriate experience, availability of personnel etc.); degree of investigation of the market; financial security of the project.

Expert evaluation for criteria characterising each direction of assessment shall be carried out by the members of the Expert Council for the Technical Innovation Special Economic Zones separately using a scale of points. The aggregate assessment for each direction will be calculated by multiplying a weighted coefficient of the direction by the sum of points obtained for each criteria of the direction. The resulting assessment of the business plan is calculated by adding aggregate assessments for each direction. The business plan is recognised to be complying with criteria specified by the Ministry of Economic Development of Russia if its resulting value equals at least 150 points.

Registered in the Ministry of Justice of the Russian Federation on April 10, 2006. Reg. No. 7671.

Decision of the Government of the Russian Federation No. 209 of April 11, 2006 on Some Issues Pertaining to Classification of Highways in the Russian Federation

Changes the classification of highways located on the territory of the Russian Federation. If earlier, the highways were subdivided by affiliation (public-use, agency and private), according to the amendments, all highways are classified according to public-use principle, including the highways of federal significance, regional, local significance, highways of residential settlements and non-public-use ones (highways in possession or use of legal entities or natural persons and used by them for own, technological or private needs).

The list of public-use highways of federal significance, as well as the highways of defence or special significance, is endorsed by the Government of the Russian Federation. The lists of non-public-use highways qualified as the property of the Russian Federation are endorsed by the authorised federal bodies of executive power.

Appropriate amendments are introduced in the Regulation on the Federal Highway Agency.

Decision of the Government of the Russian Federation No. 206 of April 11, 2006 on the Amendments to Some of the Acts of the Government of the Russian Federation Pertaining to Improvement of the State Cadastral Assessment of Lands

In view of the improvement of the state cadastral assessment of lands and redistribution of authority of the bodies of state power in this sphere, amends individual acts of the Government of the Russian Federation regulating appropriate issues.

Thus, corrections are introduced in the rules of carrying out of the state cadastral assessment of lands endorsed by the Decision of the Government of the Russian Federation No. 316 of April 8, 2000. The functions of cadastral assessment are assumed by the specially formed Federal Agency of Cadastre of Objects of Immovable Property instead of the State Committee of the Russian Federation for the Land Policy. The agency is deprived of the right to endorse the results of the carried out cadastral assessment. The state cadastral assessment of lands shall be carried out at least once in 5 years but no sooner than once in 3 years.

A rule is also introduced stating that in cadastral registration of the newly formed land plots, as well as the current changes pertaining to changes in the category of lands, type of permitted use or refinement of the area of the land plots, determination of their cadastral cost is carried out on the basis of the results of the state cadastral assessment of lands.

The Ministry of Economic Development of Russia shall assume the duty to work out methodology recommendations and normative and technical documents on the state cadastral assessment of lands.

Appropriate changes are also introduced in the Decision of the Government of the Russian Federation No. 202 of April 8, 2004 "Issues of the Federal Agency of Cadastre of Objects of Immovable Property", Regulation on the Federal Agency of Cadastre of Objects of Immovable Property endorsed by the Decision of the Government of the Russian Federation No. 418 of August 19, 2004, as well as the Regulation on the Ministry of Economic Development and Trade of the Russian Federation endorsed by the Decision of the Government of the Russian Federation No. 443 of August 27, 2004.

Order of the Federal Service for Financial Markets No. 06-23/pz-n of March 7, 2006 on the Amendments to the Order of the Federal Service for Financial Markets of Russia 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 Category of Clients

The date of entry into force of the procedure of committing marginal transactions by professional participants of the securities market engaged in broker activities for a certain category of clients is transferred from April 1 to May 1, 2006.

Registered in the Ministry of Justice of the Russian Federation on April 11, 2006. Reg. No. 7681.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-04/1/297 of March 29, 2006

According to the provisions of Article 247 of the Tax Code of the Russian Federation, resources received in the bank cash department from employees or collected from employee earnings to pay the full cost of communication services in favour of employees are recognised as bank incomes for the purposes of the profit tax from organisations and are registered in the determination of the taxable base for the profit tax if the expenses of payment for the communication services were earlier taken into account in the determination of the taxable base for the given tax.

Federal Law No. 51-FZ of April 15, 2006 on the Amendments to the Federal Law on the Securities Market and the Federal Law on Investment Funds

To improve the state regulation of relations in the sphere of enforcement at the securities market and in the sphere of collective investments, amends the Federal Law on the securities market and the Federal Law on investment funds.

The amendments are expected to exclude excessive and duplicating functions in the sphere of activities of the Federal Service for Financial Markets of Russia. Thus, according to the Law, the following functions of the Federal Service for Financial Markets are abolished: specifying the normatives obligatory for observation by issuers of securities and rules of their application, regulation of activities of assessors of joint-stock and shared investment funds. Excessive functions are recognised to be the ones of issue of general licenses for the licensing of professional activities at the securities market.

The functions of the Federal Service for Financial Markets of certification of the heads and employees of professional participants of the securities market are abolished. However, the authority to specify qualification requirements, endorse the programs of qualification examinations for accreditation of citizens in the sphere of professional activities at the securities market are preserved. Besides, the Federal Service for Financial Markets is empowered with authority to accredit organisations entitled to accept qualification examinations and issue qualification certificates. Thus, an opportunity is provided to attract to certification higher educational institutions and self-regulating organisations. The Law clearly emphasises that the latter are free to provide education to citizens in the appropriate spheres of activities, and only after obtaining accreditation in the Federal Service for Financial Markets acquire the right to accept qualification examinations and issue qualification certificates.

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

Federal Law No. 50-FZ of April 15, 2006 on the Amendments to Article 13 of the Federal Law on the Federal Security Service and to Articles 7 and 8 of the Federal Law on the Detention of Suspects and the Accused

Preliminary investigation isolation wards of the bodies of the Federal Security Service are handed over to the criminal execution system. The bodies of the Federal Security Service may not create and use isolation wards.

Federal Law No. 49-FZ of April 15, 2006 on the Amendments to the Law of the Russian Federation on Subsoil Resources

The bodies of state power of the subjects of the Russian Federation are entitled to carry out the state expert evaluation of the mineral reserves, geological, economic and ecological information on the parts of subsoil resources granted for use and containing deposits of commonly available mineral resources, parts of subsoil resources of local significance, as well as the parts of subsoil resources of local significance used for construction and operation of underground structures other than extraction of mineral resources.

The payment for the expert evaluation of the parts of the subsoil resources containing deposits of commonly available mineral resources, parts of local significance, as well as the parts used for construction and operation of underground structures other than extraction of mineral resources shall be transferred to the budgets of the subjects of the Russian Federation.

The Law is entered into force from January 1, 2007.

Federal Law No. 48-FZ of April 15, 2006 on the Amendment to Article 1 of the Federal Law on the Days of the Military Glory and Memorial Dates of Russia

Changes the name of the day of the military glory of Russia of February 23. In the new wording, the mentioned day of the military glory of Russia is called "February 23 - Day of Defender of the Fatherland". Earlier, the mentioned day of the military glory of Russia was called "February 23 - Day of the Victory of the Red Army over Kaiser Troops of Germany (1918) - Day of Defender of the Fatherland". The amendments are stipulated, in particular, by the need to fix a uniform name of the day of the military glory of Russia of February 23 and the appropriate non-working holiday of February 23 - Day of Defender of the Fatherland specified in the Labour Code.

Federal Law No. 47-FZ of April 15, 2006 on the Amendments to the Law of the Russian Federation on Commodity Exchanges and Exchange Trade and the Code of Administrative Violations of the Russian Federation

The legal terminology of the Law of the Russian Federation on commodity exchanges and exchange trade is being brought in compliance with the commonly used notions. Removes excessive wordings pertaining to listed organisational and legal forms of legal entities that may organise exchange trade. Now all legal entities engaged in such activities are called organisations. The notion of "higher bodies of state power" is replaced with the "state bodies ", and the "local bodies of state power and management" - with the "bodies of local government".

The body empowered with authority to issue licenses for exchange trade and control it is now called the federal body of executive power in the sphere of financial markets rather than the Commission for Commodity Exchanges. Therefore, appropriate changes are introduced in the Code of Administrative Violations of the Russian Federation pertaining to the name of the body of state power processing the cases of administrative violations in this sphere.

Order of the Federal Fund of Obligatory Medical Insurance No. 40 of March 29, 2006 on the Procedure of Granting Subsidies in 2006 from the Budget of the Federal Fund of Obligatory Medical Insurance to Territorial Funds of Obligatory Medical Insurance to Carry out Additional Periodical Medical Examinations of Citizens Working in the State and Municipal Institutions in the Sphere of Education, Public Health, Social Protection, Culture, Physical Culture and Sports and in Scientific Research Institutions

The subsidies are provided from resources of the fund of co-financing of the budget of the Fund of Obligatory Medical Insurance for the purpose of additional periodic medical examinations of the mentioned categories of citizens aged 35 to 55.

The measures of financing are implemented by the Commission of the Fund of Obligatory Medical Insurance for the Implementation of the Priority National Project in the Sphere of Public Health. Obligatory conditions for obtaining the subsidy are: availability with the territorial fund of the separate account in the division of the payment network of the Bank of Russia; conclusion by the territorial fund with public health institutions of the municipal formation rendering initial medical and sanitary aid of contracts of financing of expenses to carry out additional periodic medical examinations of working citizens according to the typical form endorsed by the Decision of the Government of the Russian Federation No. 868 of December 31, 2005.

The financing of expenses to carry out additional periodic medical examinations of working citizens in 2006 shall be carried out by granting subsidies to the budget of the territorial fund to carry out additional periodic medical examinations of working citizens on the basis of the request drawn up to specimen provided in the Order. Requests shall be sent to the Fund of Obligatory Medical Insurance until the 20th of each month and shall be handed over until the 25th by the Financial Department of the Fund of Obligatory Medical Insurance to the Commission for Implementation of the Priority National Project in the Sphere of Public Health to take the decision to allocate subsidies to the territorial funds of obligatory medical insurance to carry out the additional periodic medical examinations.

The amount of the subsidy for the subsequent month is determined proceeding from the number of working citizens than must be examined in 2006 and the normative of expenses for the additional periodic medial examinations per working citizen endorsed by the Ministry of Public Health and Social Development of Russia. The subsidies that were not spent in the reported period (month) shall be carried over for the territorial funds for subsequent financing and are considered to be an advance payment for the additional periodic medical examinations of working citizens in the subsequent reporting period within the year 2006.

Territorial funds of obligatory medical insurance must submit to the Fund of Obligatory Medical Insurance on the monthly basis until the 20th of the month following the reported one reports on the use of subsidies according to established procedure. If there are cases of use of the subsidy for other than specified purposes, the Fund of Obligatory Medical Insurance shall suspend the transfer of resources to the territorial fund and shall send a notification to the territorial fund according to established procedure to return the resources on the basis of the documents confirming the fact of use for other than specified purposes.

Registered in the Ministry of Justice of the Russian Federation on April 13, 2006. Reg. No. 7694.

Order of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being No. 36 of February 26, 2006 on the State Registration of Dietary Supplements

To improve organisation and implementation of the state registration of dietary supplements, the sanitary and epidemiological expert evaluation for the state registration of dietary supplements is vested in the federal state institution of public health Federal Centre of Hygiene and Epidemiology and the federal state institution of public health Centre of Hygiene and Epidemiology in the city of Moscow. On the basis of statements of the mentioned institutions, the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being shall draw up certificates of state registration of the dietary supplements.

Control over the expert evaluations in the mentioned institutions and preparation of documents is vested in the Department of Organisation of Service, State Registration and Licensing of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being.

Registered in the Ministry of Justice of the Russian Federation on April 13, 2006. Reg. No. 7689.

Order of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being No. 35 of February 26, 2006 on the State Registration of Dietary Supplements by the Territorial Bodies of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being

To improve the procedure of state registration of products, substances, preparations, the territorial bodies of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being shall fulfil from May 15, 2006 the functions of state registration of dietary supplements (including the complex, technological auxiliary substances, enrichment additives, flavouring agents (bases), starters). The sanitary and epidemiological expert evaluation of dietary supplements for the purposes of their state registration is vested in the centres of hygiene and epidemiology.

The Order introduces the procedure whereby the state registration of the products arriving for customs registration in the subject of the Russian Federation or produced on the territory of the subject of the Russian Federation shall be carried out by the appropriate territorial body of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being in the subject of the Russian Federation or directly by the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being.

Certificates of the state registration of products issued by the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being shall be valid on the whole territory of the Russian Federation.

Registered in the Ministry of Justice of the Russian Federation on April 13, 2006. Reg. No. 7688.

Order of the Ministry of Internal Affairs of the Russian Federation No. 120 of February 28, 2006 on the Material Incentives for Servicemen of Internal Troops of the Ministry of Internal Affairs of Russia Searching and Destroying Explosive Items on Terrain

Envisages mark-ups for the special conditions of service for servicemen of internal troops of the Ministry of Internal Affairs of Russia searching and destroying explosive items. The amount of the mark-up for contract servicemen makes 25% of the monthly salary for the occupied military position, and for draft servicemen - 50%. The mark-up shall be paid out for only those months when the mentioned works have been carried out.

Besides, the Order specifies the rules of paying out of the monetary reward for the revealed or disposed (destroyed) explosive items on terrain and procedure of registration of the number of such explosive items. Specifies that the right for the monetary reward emerges with servicemen directly carrying works searching, collecting, removing from ground (water, objects) and loading explosive items, servicemen forming part of the group of destruction of explosive items, as well as the drivers and the persons in charge of the vehicles transporting explosive items.

The mentioned payments shall be made from December 5, 2005.

Registered in the Ministry of Justice of the Russian Federation on April 13, 2006. Reg. No. 7685.

Federal Law No. 53-FZ of April 17, 2006 on the Amendments to the Land Code of the Russian Federation, Federal Law on the Entry into Force of the Land Code of the Russian Federation, Federal Law on the State Registration of the Rights for Immovable Property and Transactions with It and on Invalidation of Individual Provisions of the Legislative Acts of the Russian Federation

The amendments pertain to issues of delimitation of state property for land. The Federal Law lists the land plots and lands included in the property of the Russian Federation, subjects of the Russian Federation and municipal formations. Specifies the procedure of state registration of the proprietary right for land plots in cases of delimitation of the state property for land.

The amendments envisage that disposal of the land plots included in the property of the Russian Federation, subjects of the Russian Federation and municipal formations is possible only after the state registration of the proprietary right for them. As to the land plots where there is not delimitation, they may be disposed of without the state registration of the proprietary rights.

Disposal of the land plots if there is no delimitation of state property rests with the bodies of local government of the municipal regions, urban districts, and in the residential settlements being administrative centres, capitals of the subjects of the Russian Federation - by the bodies of local government of the mentioned residential settlements if otherwise is not envisaged in the laws of appropriate subjects of the Russian Federation.

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

Decision of the Government of the Russian Federation No. 217 of April 17, 2006 on the Endorsement of the Rules of Financing in 2006 of Expenses for Social Programs of the Subjects of the Russian Federation, Including the Targeted Social Aid to Non-Working Pensioners, and for the Measures to Eliminate the Consequences of Emergency Situations and Natural Disasters Pertaining to Targeted Social Aid to Non-Working Pensioners at the Expense of Resources of the Pension Fund of the Russian Federation

Specifies the procedure of allocation, spending and control over the use for designated purposes of resources of the Pension Fund intended for financing in 2006 of social programs of subjects of the Russian Federation, including the targeted social aid to non-working pensioners and the measures to eliminate the consequences of emergency situations and natural disasters pertaining to the targeted social aid to non-working pensioners.

The Pension Fund shall finance social programs envisaging expenses to enhance the material and technical base of state and municipal stationary and out-patient institutions of social services for the population. The financing shall also apply to expenses of rendering of the targeted social aid to non-working pensioners, in particular, for the purchase of first-necessity items and subscription to periodicals, lump sum material aid, gasification of homes of non-working pensioners.

The Decision envisages a procedure requiring the bodies of executive power of the subjects of the Russian Federation to submit to the Pension Fund social programs with substantiation of expenses and terms of rendering of targeted social aid, as well as requests drawn up on their basis to finance appropriate expenses, coordinated with the territorial bodies of the Pension Fund. The mentioned social programs and requests shall be processed within 15 days from the date of receiving.

Financing of measures to eliminate the consequences of emergency situations and natural disasters pertaining to targeted social aid to non-working pensioners shall be arranged in compliance with decisions of the Government of the Russian Federation. Appropriate payments shall be made by the territorial bodies of the Pension Fund on the basis of the lists of victim non-working pensioners submitted by the bodies of executive power of the subjects of the Russian Federation.

Decision of the Government of the Russian Federation No. 214 of April 17, 2006 on the Endorsement of the Rate of the Import Customs Duty for Individual Types of Native and Modified Starches

Endorses a uniform amount of the rate of the import customs duty for individual types of native and modified starches with the codes according to the Foreign Trade Commodity Nomenclature 1108 11 000 0, 1108 12 000 0, 1108 13 000 0, 1108 14 000 0, 1108 19 900 0, 3505 10 100 0, 3505 10 500 0, 3505 10 900 0. The rate amount makes 20% of the customs cost for the given types of commodities, however, not less than EUR 0.06 per kg.

Earlier, such rate of the import customs duty was fixed for only modified starches with the codes 3505 10 100 0, 3505 10 500 0, 3505 10 900 0. The rate for the wheat, maize, potato, manioc starches made 10% of the customs cost.

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

Order of the Ministry of Finance of the Russian Federation No. 25n of February 10, 2006 on the Endorsement of the Instruction on Budget Accounting Work

Provides a new wording for the Instruction on the budget accounting work, including the chart and correspondence of accounts.

Specifies, in particular, that in the absence in the correspondence of budget accounts of operations to register activities of institutions, chief administrators of resources of the budget may define the necessary correspondence of accounts if it does not contradict the Instruction on the budget accounting work.

The Order introduces a new off-balance account 19 "Unidentified Receipts of the Budgets of Past Years". The account is intended for registration by the bodies providing for budget execution of unidentified receipts of the past reporting periods written off in the final turnovers as a financial result of past reporting periods in cash execution of the budget that must be clarified in the following fiscal year. Analytical work for the account is provided in the Sheet of Unidentified Receipts.

The Instruction is extended to include two new appendices: Table of Correspondence of the Budget Account Code with the Code of Classification of Incomes, Agency, Functional Classification of Expenses of Budgets, Classification of Sources of Financing of the Deficit of Budgets; and the Classification of Operations of the Sector of State Management.

The Order applies to relations emerging from January 1, 2006.

Registered in the Ministry of Justice of the Russian Federation on April 11, 2006. Reg. No. 7674.

Direction of the Central Bank of Russia No. 1676-U of march 29, 2006 on the Amendment to the Instruction of the Bank of Russia No. 111-I of March 30, 2004 on the Obligatory Sale of Part of Currency Receipts at the Internal Currency Market of the Russian Federation

According to the amendments, the normative of obligatory sale of part of currency receipts is reduced from 10% to 0%.

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 April 17, 2006. Reg. No. 7716.

Order of the Ministry of Finance of the Russian Federation No. 43n of March 17, 2006 on the Endorsement of the Procedure of Filling of Declarations on the Volume of Production, Circulation and Use of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products

Declaring of the volumes of production and circulation of ethyl alcohol, alcoholic and alcohol-containing edible products, alcohol-containing non-edible products with the content of ethyl alcohol greater than 40% of the volume of the finished products and the volumes of use of ethyl alcohol for production of alcoholic and alcohol-containing products shall be done by organisations using 7 forms of declarations envisaged in the Regulation on submission of declarations of the volumes of production, circulation and use of ethyl alcohol, alcoholic and alcohol-containing products endorsed by the Decision of the Government of the Russian Federation No. 858 of December 31, 2005.

The declarations shall show the volumes of produced items having undergone the whole cycle of technological processing including the products bottled in consumer containers and prepared for bottling and meeting the requirements indicated in the documents endorsed according to established procedure for the appropriate type of products.

Operations of handing over of ethyl alcohol or another raw material for further processing by one separate division of the organisation to another separate division of this organisation must be shown in the declaration of the first separate division. Reception of ethyl alcohol or another raw material by the separate division of the organisation from another separate division of the same organisation for further processing must be shown in the declaration of the first separate division.

The procedure shall apply to declarations submitted for the first reporting period of 2006.

Registered in the Ministry of Justice of the Russian Federation on April 17, 2006. Reg. No. 7713.

Order of the Ministry of Finance of the Russian Federation No. 47n of March 23, 2006 on the Endorsement of the Form "Information on Land Plots Located within the Boundaries of the Municipal Formation" and Its Filling Recommendations

Endorses the form "Information on Land Plots Located within the Boundaries of the Municipal Formation" (KND form 1114227) and its filling recommendations.

Information on the land plots located within the boundaries of the municipal formation shall be filled out by the bodies of municipal formations on the basis of the acts of allocation (granting) of the land plot. The mentioned bodies must report on the annual basis before February 1 of the year being the tax period to the tax bodies at the place of their location information on the land plots recognised as object of taxation as of January 1 of the year being the tax period.

Registered in the Ministry of Justice of the Russian Federation on April 17, 2006. Reg. No. 7712.

Order of the Federal Service for Financial Markets No. 06-25/pz-n of March 7, 2006 on the Endorsement of the Regulation on the Criteria of Liquidity of Securities

Specifies the criteria of liquidity of securities to be used to accept securities as a collateral of client obligations in granted loans to commit marginal transactions, as a collateral of client obligations in calculation of the level of margin, as well as to sell them as a result of unsecured transactions with securities committed by the broker. The valuable paper must be included in quotation list of at least one stock exchange, with the resulting specific weight of the valuable paper as a result of the tenders at the stock exchange for the most recent reporting quarter being greater than 10%.

The drawing up of the list of liquid securities by the trade organisers at the securities market is envisaged on the quarterly basis. The list of liquid securities becomes obligatory from the 15th working day following the reported quarter.

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

Registered in the Ministry of Justice of the Russian Federation on April 17, 2006. Reg. No. 7707.

Order of the Federal Service for Financial Markets No. 06-24/pz-n of March 7, 2006 on the Endorsement of the Rules of Brokerage Activities When Committing Transactions at the Securities Market Using Monetary Resources and/or Securities Handed over by the Broker to Client As a Loan (Marginal Transactions)

Introduces uniform requirements to brokerage activities for the cases of committing of transactions of purchase and sale of securities where the payments are made using monetary resources or securities provided by the broker to the client as a loan (marginal transactions) and in the cases of purchase and sale of securities (except for the futures transactions committed at the stock exchange) concluded on the terms of execution of obligations under transactions on the day of their committing if, at the moment of conclusion of transactions, amount of monetary resources registered on the internal account of payments with the client or the amount of securities, taking into account the claims rights and obligations to pay money and supply securities for the earlier concluded transactions, is not enough to execute obligations under such transaction (unsecured transactions).

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

Registered in the Ministry of Justice of the Russian Federation on April 17, 2006. Reg. No. 7706.

Order of the Federal Service of Tariff Rates No. 56-e/1 of March 21, 2006 on the Endorsement of the Methodology Directions to Calculate Tariff Rates for the Services of Transfer of Eclectic Power over the Joint National (All-Russia) Power-Supply Network

Provides Methodology Directions to calculate tariff rates for the services of transfer of electric power over the joint national (all-Russia) power-supply network endorsed by the Federal Service of Tariff Rates.

The Methodology Directions are used to calculate tariff rates specified by the Federal Service of Tariff Rates of Russia for the services of transfer of electric power rendered by the organisation rendering services of transfer of electric power over the joint national (all-Russia) power-supply network using objects of power-supply facilities forming part of the joint national (all-Russia) power-supply network and owned by it on the proprietary basis or using objects of power supply facilities forming part of the joint national (all-Russia) power-supply network and owned by other parties.

The mentioned tariff rates are specified for the subjects of the wholesale market, as well as for other parties possessing objects of power-supply industry on the proprietary basis or otherwise that are connected technologically to the joint national (all-Russia) power-supply network and used by the organisation to render services of transfer of electric power.

The Methodology Directions specify general rules of calculation of tariff rates for the services of transfer of electric power over the joint national (all-Russia) power-supply network, as well as define the procedure of calculation of expenses and profits included in the necessary gross receipts of the organisation for the maintenance of objects of power supply facilities forming the joint national (all-Russia) power-supply network.

Registered in the Ministry of Justice of the Russian Federation on April 17, 2006. Reg. No. 7704.

Direction of the Central Bank of Russia No. 1675-U of March 29, 2006 on the Amendments to the Direction of the Bank of Russia No. 1577-U of May 6, 2005 on the Reservation Requirement When the Residents Make Transfers of Resources on Their Accounts (in Deposits) Opened in the Banks outside the Russian Federation

From May 1, 2006, reduces from 25% to 12.5% the normative of reservation when residents (natural person independent entrepreneurs and legal entities, including the currency exchanges), except for credit organisations, make transfers of resources on their accounts (in deposits) opened in the banks outside the territory of the Russian Federation from their accounts (deposits) in the authorised banks.

The Direction must be published officially in the Herald of the Bank of Russia and is entered into force from May 1, 2006.

Registered in the Ministry of Justice of the Russian Federation on April 17, 2006. Reg. No. 7703.

Direction of the Central Bank of Russia No. 1674-U of March 29, 2006 on the Amendments to the Direction of the Bank of Russia No. 1465-U of June 29, 2004 on the Reservation Requirement When Transferring Monetary Resources on the Special Bank Accounts and When Writing off of Monetary Resources from the Special Bank Accounts

From May 1, 2006, reduces two times the normatives of reservation of resources introduced by the Bank of Russia for the cases of currency operations pertaining to the outgoing and incoming flow of capital.

Registered in the Ministry of Justice of the Russian Federation on April 17, 2006. Reg. No. 7702.

Order of the Ministry of Finance of the Russian Federation No. 48n of March 23, 2006 on the Endorsement of the Form of the Tax Estimate for Advance Payments for the Transportation Tax and Its Filling Recommendations

Endorses a new form of the tax estimate for advance payments for the transportation tax (KND form 1152027) and its filling recommendations. The estimate shall be submitted by taxpayers during the tax period no later than the last of the month following the expired reported period. The estimate is submitted to the tax bodies where the taxpayers are registered at the place of location of transport vehicles.

The Order shall apply beginning with the estimates of advance payments for the transport tax for the I quarter of 2006.

Registered in the Ministry of Justice of the Russian Federation on April 17, 2006. Reg. No. 7699.

Order of the Ministry of Agriculture of the Russian Federation No. 8 of January 25, 2006 on the Endorsement of the Method of Determination of the Planned Annual Volumes of Subsidies to the Subjects of the Russian Federation to Reimburse in 2006 Part of Expenses to Pay the Interest under Investment Credits Obtained by Agricultural Producers, Organisations of the Agroindustrial Complex of All Proprietary Forms and Peasant (Farmers') Enterprises in Russian Credit Organisations for up to 8 Years

The method of determination of the volumes of subsidies to cover the interest for the 8 year-long investment credits obtained by agricultural producers, organisations of the agroindustrial complex and peasant (farmers') enterprises in Russian credit organisations is endorsed in compliance with the schedule of implementation of the priority national project "Development of the Agroindustrial Complex".

The method shall apply in the determination of the planned annual volumes of subsidies to the subjects of the Russian Federation to reimburse part of expenses to pay the interest under investment credits obtained in 2006 in Russian credit organisations for development of animal breeding, in particular, construction, reconstruction and modernisation of animal breeding complexes (farms).

The volume of subsidies for the subject of the Russian Federation is determined proceeding from the volume of subsides for each object included by the Ministry of Agriculture of Russia at the presentation of the subject of the Russian Federation in the list of objects due for subsidising at the expense of the federal budget. Selection of such objects is vested in the expert group on the basis of criteria specified in the method, the priority directions being the objects of milk and meet animal breeding and swine breeding.

Information of the list of selected objects is used to determine the planned annual volumes of subsidies conveyed to the subjects of the Russian Federation according to established procedure. The Ministry of Agriculture of Russia is empowered with authority to redistribute on the quarterly basis allocated volumes by the subjects of the Russian Federation.

Registered in the Ministry of Justice of the Russian Federation on April 17, 2006. Reg. No. 7698.

Order of the Ministry of Agriculture of the Russian Federation No. 94 of March 29, 2006 on the Endorsement of the Procedure of Granting Subsidies in 2006 from the Federal Budget to the Budgets of the Subjects of the Russian Federation for the State Support of Individual Sectors of Agricultural Production

Regulates the granting of subsidies in 2006 from the federal budget to the budgets of the subjects of the Russian Federation for the state support of individual sectors of agricultural production. Specifies the amounts (rates) of subsidies for the appropriate types of expenses for the year 2006.

The subsidies from the federal budget transferred to the budgets of the subjects of the Russian Federation shall be granted to legal entities of any organisational and legal form, as well as to peasant (farmers') enterprises. The subsidies shall be granted to support pedigree animal breeding, support elite seed production, production of flax and hemp, support of delivery of seeds to northern and mountainous regions of the country, support of perennial plantations.

Recipients of subsidies shall submit on the quarterly basis to the body designated by the body of executive power of the subject of the Russian Federation to interact with the Ministry of Agriculture of Russia estimate certificates on the due subsidies, as well as the copies of documents certified according to established procedure serving as grounds to get the subsides. The Ministry of Agriculture of Russia shall determine the actual volume of subsidies on the quarterly basis on the basis of summary estimate certificates of the due subsidies presented by the subjects of the Russian Federation. The granting of subsidies to recipients shall be arranged through the authorised body of executive power of the subject of the Russian Federation.

Registered in the Ministry of Justice of the Russian Federation on April 17, 2006. Reg. No. 7697.

Contact Us

Leave us a message