Monitoring of the Federal Legislation dated 19.01.2006

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.