Russian assets confiscated in the United States will be compensated for by American assets located in Russia

Learn more

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 31.01.2006

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.

Contact Us

Leave us a message