Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 28.02.2006

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

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

The given rates are endorsed for 9 months.

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

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

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

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

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

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

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

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

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

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

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

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

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

The Letter shall apply from the day of its publication.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Decision of the Government of the Russian Federation No. 876 of December 31, 2005 on the Procedure of Providing Financial Support in 2006 of Expenses to Pay for the Services of Additional Preventive Medical Examinations of Working Citizens and Initial Medical and Sanitary Aid Rendered to Them at the Expense of Resources from the Budget of the Federal Fund of Obligatory Medical Insurance Transferred to the Social Insurance Fund of the Russian Federation

Specifies the procedure of financing in 2006 of expenses of organisations rendering medical services to pay for the additional preventive examinations of working citizens and initial medical and sanitary aid rendered to working citizens at the expense of resources from the budget of the Federal Fund of Obligatory Medical Insurance transferred to the Social Insurance Fund.

The financing of expenses to pay for the additional preventive examinations and initial medical and sanitary aid is arranged under a contract concluded according to the typical form endorsed by the Decision between the regional division of the Social Insurance Fund, territorial fund of obligatory medical insurance and the organisation rendering medical services holding a license for medical activities.

Financial support of expenses to pay for the services of additional preventive examinations of working citizens and initial medical and sanitary aid rendered to them shall be provided in 2006 by the Social Insurance Fund at the expense of resources transferred from the budget of the Federal Fund of Obligatory Medical Insurance in the amount of Rbl 7 billion.

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

Order of the Ministry of Finance of the Russian Federation No. 167n of December 30, 2005 on the Endorsement of the Form of the Ledger of Incomes and Expenses of Organisations and Independent Entrepreneurs Using the Simplified System of Taxation and Its Filling Procedure

Endorses a new form of the ledger of incomes and expenses of organisations and independent entrepreneurs using the simplified system of taxation and its filling procedure.

Organisations and independent entrepreneurs using the simplified system of taxation shall register all economic operations for the reported (tax) period in chronological sequence on the basis of initial documents using positional notation.

Registered in the Ministry of Justice of the Russian Federation on February 3, 2006. Reg. No. 7453.

Order of the Ministry of Internal Affairs of the Russian Federation No. 1059 of December 28, 2005 on the Endorsement of the Instruction on the Forming and Keeping of the Register of Participants of the Accumulated Mortgage System of Housing Support for Servicemen of Internal Troops of the Ministry of Internal Affairs of Russia

The Instruction on the forming and keeping of the register of participants of the accumulated mortgage system of housing support for servicemen of internal troops of the Ministry of Internal Affairs of Russia is endorsed to organise the work to form and keep the register itself, as well as to submit to the Department of Quarterage and Logistic Construction of the Command of Internal Troops of the Ministry of Internal Affairs of Russia information on participants of the accumulated mortgage system of housing support for servicemen of internal troops of the Ministry of Internal Affairs of Russia necessary for inclusion in the register and keeping of the personal savings accounts.

The Instruction specifies that participants may include contract servicemen of internal troops of the Ministry of Internal Affairs of Russia being the citizens of the Russian Federation and included in the register. The participants may include: persons having graduated from military educational institutions to become an officer from January 1, 2005; officers called up to the military service from the reserve and having concluded the first contract from January 1, 2005; warrant officers with the total length of contract military service of 3 years beginning with January 1, 2005; sergeants and sergeant-majors, non-rated men having concluded the second contract for the military service no sooner than January 1, 2005 wishing to participate.

The register shall be formed and kept by the body in charge of registration. According to the Instruction, the register shall be kept on paper and electronic media. Registration number is assigned to each participant when included in the register. The time limit for entry in the register of the record of inclusion of the serviceman in the register or exclusion from it may not be greater than 3 months from the date of the appropriate event.

The Instruction specifies the list of the grounds to include a serviceman in the register. Lists of persons wishing to be included in the register are formed in the military units where the given persons serve. No later than the first of the month following the reported one, the lists are sent to the districts of internal troops of the Ministry of Internal Affairs of Russia where a summary list is prepared on the basis of them. The summary list is a document confirming the grounds for inclusion of the serviceman in the register. Summary lists shall be sent to the body in charge of registration no later than the 10th of each month.

The Instruction specifies the grounds and procedure of entry of changes in the register, as well as exclusion of servicemen from it. The grounds to exclude may be: dismissal from the military service; exclusion from the payroll because of the death or recognised missing or deceased.

To provide for the forming and keeping of the register, special commissions will be created in the military management bodies to prepare information and documents for the register. The Instruction specifies that officials found guilty of unmotivated inclusion or refusal to include the servicemen in the register shall bear responsibility according to the procedure specified in the legislation of the Russian Federation. Commanders of military units shall bear personal responsibility for the processing in due time of reports of servicemen to include them in the register.

Beside the Instruction, the Order specifies the forms of the list for inclusion of serviceman in the register of participants of the accumulated mortgage system of housing support for servicemen of internal troops of the Ministry of Internal Affairs of Russia, summary list, report of inclusion of serviceman in the register and some other forms.

Registered in the Ministry of Justice of the Russian Federation on February 3, 2006. Reg. No. 7452.

Order of the Ministry of the Industry and Power Supplies of the Russian Federation No. 2 of January 10, 2006 on the Endorsement of the Form of the Resource Certificate

Decision of the Government of the Russian Federation No. 726 of December 5, 2005 defined the rules of export of liquefied hydrocarbon gases (codes according to the Foreign Trade Commodity Nomenclature of Russia 2711 12 110 0-2711 19 000 0, 2901 10 100 0 and 2901 10 900 0). It specified, in particular, that registration of supplies of liquefied hydrocarbon gasses for export shall be carried out by the customs bodies on condition of submission by oil and oil-and-gas processing organisations of special resource certificates. The certificates confirm availability with organisations exporting liquefied hydrocarbon gasses of appropriate products in volumes sufficient for export, taking into account the schedules of supplies of liquefied gasses to the internal market of the Russian Federation.

In execution of the mentioned Decision of the Government, the Ministry of the Industry and Power Supplies of Russia endorses the form of the resource certificate. The certificate shows which quantity of liquefied gasses in tons must be supplied by exporter to the internal market of the country. The period is specified within which the organisation may export a certain amount of tons of gasses abroad.

The certificate is filled out for each type of liquefied gas separately. Each certificate must be certified with the seals of the organisation possessing the resources and the oil and gas processing, petrochemical factory.

The certificate is drawn up in triplicate and is submitted to the regional divisions of the customs bodies, the Federal Customs Service, Federal Power Supply Agency.

Registered in the Ministry of Justice of the Russian Federation on February 3, 2006. Reg. No. 7448.

Order of the Federal Service for Financial Markets No. 05-81/pz-n of December 15, 2005 on the Endorsement of the Regulation on the Activities of a Specialised Depositary Having Concluded a Contract for the Services of a Specialised Depositary to the Federal Body of Executive Power Providing for the Functioning of the Accumulated Mortgage System of Housing Support for Servicemen

Specifies the requirements to the activities of the specialised depositary having concluded a contract for the services of a specialised depositary to the federal body of executive power providing for the functioning of the accumulated mortgage system of housing support for servicemen.

The specialised depositary shall undertake to store certificates for certified securities, as well as register the rights for uncertified securities used to invest the savings of the housing support of servicemen. It shall also control management companies providing trust control for the savings.

Registered in the Ministry of Justice of the Russian Federation on February 3, 2006. Reg. No. 7447.

Order of the Ministry of Emergency Situations of the Russian Federation, Ministry of Information Technologies and Communication of the Russian Federation, Ministry of Culture and Mass Communication of the Russian Federation No. 877/138/597 of December 7, 2005 on the Endorsement of the Regulation on the Organisation of Operative Maintenance of the Warning Systems for the Population

Specifies the procedure of technical maintenance, current repair works, as well as planning and registration of operation and repair works of the territorial warning systems for the population. These functions are vested in the communication organisations, communication operators or TV and radio broadcasting organisations.

The Regulation is intended for the use of the federal bodies of executive power, bodies of executive power of the subjects of the Russian Federation, as well as communication organisations, communication operators, federal state unitary enterprise Russian TV and Radio Broadcasting Network and its branches and organisations.

Registered in the Ministry of Justice of the Russian Federation on February 3, 2006. Reg. No. 7443.

Order of the Federal Customs Service No. 1130 of December 2, 2005 on the Regulation on the Federal Customs Service

Specifies general rules of organisation of activities of the Federal Customs Service of Russia in implementation of its authority and interaction with other federal bodies of executive power, including the procedure of interaction with the Ministry of Economic Development of Russia supervising it. The Regulation also defines the structure of the Federal Customs Service of Russia, sphere of reference of its managing bodies, procedure of planning and organisation of work to execute the orders, prepare draft normative legal acts and also in other spheres of activities.

Registered in the Ministry of Justice of the Russian Federation on February 2, 2006. Reg. No. 7438.

Order of the Ministry of the Industry and Power Supplies of the Russian Federation No. 301 of November 11, 2005 on the Endorsement of the Method of Determination of the Norms of Free Coal Rations for Household Needs Handed out to Pensioners and Other Categories of Persons Living in Coal Producing Regions in Homes with Stove Heating and Entitled to Get Them in Compliance with the Legislation of the Russian Federation

The worked out method is intended for the determination of the norms of free coal rations handed out to pensioners and other categories of persons entitled to get them in compliance with the legislation of the Russian Federation because of liquidation of mines, open-cast collieries and divisions of the paramilitary rescue units during the restructuring of the coal industry.

The norms are calculated taking into account the natural and climatic characteristics of the coal producing regions, quality of the housing fund, maximum hourly heat consumption for heating per square meter of dwelling space in a particular coal producing region, estimated ambient temperature of the heated rooms and the coal mark.

Registered in the Ministry of Justice of the Russian Federation on February 1, 2006. Reg. No. 7432.

Direction of the Central Bank of Russia No. 1654-U of February 1, 2006 on the Invalidation of the Direction of the Bank of Russia No. 374-U of October 5, 1998 on the Repo Operations

Invalidates the Direction of the Central Bank of Russia having introduced an interim procedure for repo operations with the bonds of the Central Bank of Russia. Being in effect now is the Direction of the Central Bank of Russia No. 1365-U of December 30, 2003 on the particulars of direct repo operations carried out by the Bank of Russia with credit organisations.

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

Letter of the Central Bank of Russia No. 12-T of February 1, 2006 on the Procedure of Providing Information of State Registers to Credit Organisations in Compliance with the Federal Law on the Combating of Legalisation (Laundering) of Incomes Obtained in a Criminal Way and Financing of Terrorism

Explains the procedure of execution by the federal bodies of executive power of their duty to provide to organisations carrying out operations with monetary resources or another property information of the Joint State Register of Legal Entities, Summary State Register of Representations of Foreign Companies Accredited on the Territory of the Russian Federation, as well as information on the lost, invalid passports, passports of deceased natural persons, lost blank passports.

Letter of the Central Bank of Russia No. 10-T of January 31, 2006 on the Inclusion of Securities in the Lombard List of the Bank of Russia

The Lombard List shall include now the bonds of the Foreign Trade Bank with the state registration number of issue 40401000Â and the bonds of the OAO Russian Railways with the state registration number of issues 4-04-65045-D, 4-06-65045-D, 4-07-65045-D.

Decision of the Government of the Russian Federation No. 73 of February 1, 2006 on the Amendments to the Decision of the Government of the Russian Federation No. 31 of January 23, 2004

Brings in compliance with the actual legislation the procedure of application of estimated rates of the export customs duty for raw oil and the tax on extraction of mineral resources (oil) in calculation of additional incomes of the federal budget due for transfer to the Stabilisation Fund.

Instead of the earlier available fixed values of the basic price for oil used to calculate the rates, now an estimated rate of export customs duty for raw oil is applied with the basic price for oil specified in Item 2 of Article 96.1 of the Budget Code equal to the limiting rate of the export customs duty for raw oil calculated according to Item 4 of Article 3 of the Law of the Russian Federation No. 5003-1 of May 21, 1993 on the customs tariff. The same procedure is used to calculate the rate of the tax on extraction of mineral resources (oil).

According to Item 2 of Article 96.1 of the Budget Code, the basic price for oil is implied to be the price for the raw Urals oil equivalent to USD 197.1 per ton (as of January 1, 2006).

Amendments are introduced in the time limits for calculation of additional incomes of the federal budget and the procedure of their transfer.

Decision of the Government of the Russian Federation No. 72 of February 4, 2006 on the Granting of Subsidies from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Reimburse Part of Expenses to Pay the Interest under Credits Obtained by Citizens Engaged in Part-Time Farming in Russian Credit Organisations in 2006 for up to 5 Years

The subsidies are granted to the budgets of the subjects of the Russian Federation to reimburse part of expenses to pay the interest under credits obtained for 2 to 5 years (depending on credit goal). The total amount of credits obtained by the borrower within 2 years may not be greater than Rbl 300,000.

The subsidies are provided to borrowers on the monthly basis in the amount of 95% of the bank rate of the Central Bank of Russia. If the interest rate of the credit is lower than the bank rate, the subsidy is granted in the amount of 95% of the actual expenses.

The Decision lists the documents necessary to get the subsidy.

The subsidies are transferred by the Ministry of Agriculture of Russia to the budgets of the subjects of the Russian Federation on the basis of the estimate certificate drawn up to the provided form submitted to the Ministry of Agriculture of Russia on the monthly basis.

Decision of the Government of the Russian Federation No. 71 of February 4, 2006 on the Granting of Subsidies from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Reimburse Part of Expenses to Pay the Interest under Credits Obtained by Agricultural Consumer Cooperatives in Russian Credit Organisations in 2006 for up to 2 Years

The subsidies are granted to the budgets of the subjects of the Russian Federation to reimburse part of expenses to pay the interest under credits obtained by agricultural consumer cooperatives, where at least 70% of the members are peasant (farmers') enterprises and citizens engaged in part-time farming, in Russian banks in 2006 for up to 2 years. The credits must be used for designated purposes to purchase home-made agricultural raw materials for industrial processing, fuels and lubricants, spare parts and materials for repair of agricultural equipment, mineral fertilisers, means of protection of plants, fodders, veterinary preparations and other material resources for seasonal works, the list being endorsed by the Ministry of Agriculture of Russia, to purchase young animals and poultry, as well as to pay insurance contributions when insuring the crops.

The subsidies are granted to borrowers on the monthly basis in the amount of 95% of the bank rate of the Central Bank of Russia.

The Decision introduces a limit on the total amount of the credit obtained by one agricultural consumer cooperative: it may not be greater than Rbl 10,000.

Decision of the Government of the Russian Federation No. 69 of February 4, 2006 on the Endorsement of the Rules of Granting of Subsidies from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Reimburse Part of Expenses to Pay the Interest under Investment Credits Obtained in 2006 by Agricultural Producers, Organisations of the Agroindustrial Complex of All Proprietary Forms and Peasant (Farmers') Enterprises in Russian Credit Organisations for up to 8 Years for Construction, Reconstruction and Modernisation of Animal Breeding Complexes (Farms)

The subsidy is granted by the Ministry of Agriculture of Russia to the borrower from the budget of the subject of the Russian Federation on the monthly basis on condition of timely redemption of the credit and payment of interest accrued under the credit contract concluded with the bank. The subsidy for reimbursement of interest for overdue debts is not provided.

The subsidy is provided to agricultural producers and organisations of the agroindustrial complex in the amount of 2/3 of the suffered expenses to pay the interest, however, not greater than 2/3 of the bank rate of the Central Bank of Russia, and for peasant (farmers') enterprises - in the amount of 95% of the bank rate of the Central Bank of Russia.

The Decision lists the documents to be submitted to the authorised body to get the subsidy.

Order of the Ministry of Economic Development of the Russian Federation No. 339 of December 22, 2005 on the Particulars of Declaring of Individual Commodities in the Cargo Customs Declaration

Specifies the list of individual types of commodities placed under the customs regime of release for internal consumption where information on commodities of the same name featuring different technical and/or commercial characteristics must be declared separately using additional sheets to the cargo customs declaration for each group of commodities of different trade-marks and/or models.

Besides, information for the given commodities in Column 31 "Cargo Items and Description of Commodities" of the cargo customs declaration under number 1 is entered using the character ";" in a certain sequence: name; trade-mark; model; information on the commodity permitting to identify and classify the commodities according to the Foreign Trade Commodity Nomenclature, including the one envisaged in individual normative legal acts in the customs sphere.

The mentioned list includes: heating devices (7321 11 according to the Foreign Trade Commodity Nomenclature), linen dryers (8421 12 000 0 according to the Foreign Trade Commodity Nomenclature), household dish washing machines (8422 11 000 0 according to the Foreign Trade Commodity Nomenclature) and other types of commodities.

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

Registered in the Ministry of Justice of the Russian Federation on February 7, 2006. Reg. No. 7462.

Order of the Ministry of Justice of the Russian Federation No. 16 of January 31, 2006 on the Endorsement of the Instruction on the Organisation and Implementation by the Ministry of Justice of the Russian Federation of the Agency Control of Observation of Human Rights in Institutions and Territorial Bodies of the Criminal Execution System

The Instruction specifies the procedure of organisation and implementation by the Ministry of Justice of the Russian Federation of agency control of observation of the rights and legal interests of convicts and detainees of institutions and territorial bodies of the criminal execution system. Agency control is arranged for the purpose of protection of the rights of convicts, suspects and the accused in the course of execution of criminal punishments and detention, as well as to investigate and summarise the practice of the Federal Service of Execution of Punishments of Russia pertaining to observation of human rights.

The main tasks of the agency control is revealing and elimination of violations of the rights and legal interests of detainees, working out the measures to eliminate and prevent violations of human rights, as well as the reasons and conditions contributing to them. Materials are being prepared as a result of the checks on observation of human rights in the course of execution of punishments to inform the President of the Russian Federation and the Government of the Russian Federation.

Registered in the Ministry of Justice of the Russian Federation on February 7, 2006. Reg. No. 7459.

Order of the Federal Fund of Obligatory Medical Insurance No. 127 of December 27, 2005 on the Endorsement of the Procedure of Transfer by the Territorial Fund of Obligatory Medical Insurance of Resources to Accounts of the Pharmacy Organisation in Case of Absence in the Subject of the Russian Federation of a Medical Insurance Organisation Providing Necessary Medicines to Citizens in 2006

According to the endorsed procedure, resources of the territorial fund of obligatory medical insurance are transferred to accounts of the pharmacy organisation on the basis of the state contract concluded after an open contest among pharmacy organisations for the right of supply and sale of medicines to citizens entitled for the state social aid in compliance with the Federal Law No. 178-FZ of July 17, 1999 on the state social aid.

After checking the documents submitted by the pharmacy organisation carried out by the territorial fund of obligatory medical insurance, resources are transferred to the accounts of the organisation from a separate account of the territorial fund of obligatory medical insurance opened in the institution of the Central Bank of Russia.

The territorial fund of obligatory medical insurance may not cover expenses of the pharmacy organisation to provide medicines to persons other than those included in the federal register of persons entitled for the state social aid, as well as the medicines other than those included in the appropriate list of medicines endorsed by the Ministry of Public Health and Social Development of the Russian Federation.

The payment for the medicines is arranged after their sale to citizens using the prices not higher than those registered according to established procedure, taking into account the trade mark-up.

Final settlement of payments for the medicines actually sold to individual categories of citizens in 2005 will be made in the I quarter of 2006.

Registered in the Ministry of Justice of the Russian Federation on February 7, 2006. Reg. No. 7457.

Decision of the Management Board of the Pension Fund of the Russian Federation No. 246p of December 14, 2005 on the Endorsement of the Procedure of Adjustment of Information of the Personified Records and Personal Accounts of the Insured Pertaining to the (Insured) Length of Service Available before January 1, 2002 by the Territorial Bodies of the Pension Fund of the Russian Federation

Defines the rues of adjustment of information of the personified records in the personal accounts of the insured pertaining to the (insured) length of service for the period from the date of opening of the personal account to January 1, 2002 and the procedure of adjustment of the personal accounts of the insured pertaining to the mentioned length of service by the territorial bodies of the Pension Fund of Russia.

The adjustment is arranged to provide for a full and correct information on the (insured) length of service for the period before January 1, 2002 in the personal accounts of the insured, timely and motivated assigning of labour pensions. Adjustment of information of the personified records and adjustment of the personal accounts is carried out when the insured applies to correct information on the length of service, in cases of failure on the part of the insurant to present correct information within 2 weeks after being asked to eliminate inconsistencies, refusal on the part of the insurant to present information and if the state (municipal) body or insurant present additional documents confirming the (insured) length of service of the insured for the period before January 1, 2002.

Registered in the Ministry of Justice of the Russian Federation on February 3, 2006. Reg. No. 7454.

Order of the Ministry of Internal Affairs of the Russian Federation No. 1061 of December 28, 2005 on the Endorsement of the Instruction on the Preparation of Information on the Number of Participants of the Accumulated Mortgage System of Housing Support for Servicemen of Internal Troops of the Ministry of Internal Affairs of Russia to Form the Budget Estimate

Work to prepare information on the number of participants of the accumulated mortgage system of housing support for servicemen of internal troops of the Ministry of Internal Affairs of Russia for the subsequent calendar year shall be arranged from January 1 to April 1 of the current year.

Information on the students and servicemen wishing to participate in the accumulated mortgage system submitted by the chiefs of military institutions of higher professional education of internal troops of the Ministry of Internal Affairs of Russia and commanders of military units will be used by the military management bodies to prepare summarised information on the number of participants in the subsequent calendar year and send it to the body in charge of registration.

Information on the number of officers called up from the reserve having concluded the first contract in the previous year shall be submitted by the Personnel Department of the Command of Internal Troops of the Ministry of Internal Affairs of Russia to the Department of Quarterage and Logistic Construction of the Command of Internal Troops of the Ministry of Internal Affairs of Russia.

On the basis of obtained information of the military management bodies and taking into account statistical information, the body in charge of registration shall prepare information on the number of participants and plan the volume of budget allocations, prepare estimates and substantiation to be sent to the authorised federal body providing for the functioning of the accumulated mortgage system of housing support for servicemen.

The forms of submission of information are specified.

Registered in the Ministry of Justice of the Russian Federation on February 3, 2006. Reg. No. 7451.

Order of the Ministry of Internal Affairs of the Russian Federation No. 1060 of December 28, 2005 on the Documents Necessary to Form and Keep the Register of Participants of the Accumulated Mortgage System of Housing Support for Servicemen of Internal Troops of the Ministry of Internal Affairs of Russia

Endorses the form of the register of participants of the accumulated mortgage system of housing support for servicemen of internal troops of the Ministry of Internal Affairs of Russia on paper medium, the forms of documents necessary to form and keep the mentioned register, structure of the registration number of a participant of the accumulated mortgage system of housing support for servicemen of internal troops of the Ministry of Internal Affairs of Russia, as well as the procedure of introduction of changes in the registration number of participant.

The register is a list of information on participants of the accumulated mortgage system of hosing support for servicemen of internal troops of the Ministry of Internal Affairs of Russia formed and maintained according to the rules endorsed by the Decision of the Government of the Russian Federation No. 89 of February 21, 2005 by the federal bodies of executive power where military service is envisaged by the federal law.

The register on paper medium consists of the ledgers of participants and their registration files.

Registered in the Ministry of Justice of the Russian Federation on February 3, 2006. Reg. No. 7450.

Order of the Ministry of Economic Development of the Russian Federation No. 12 of January 25, 2006 on the Endorsement of Specimens, List of Requisites and Security Elements of Excise Duty Stamps for Labelling Alcoholic Products

All alcoholic products will be labelled with ten types of excise duty stamps. Three stamps are issued separately for wines. For other alcoholic drinks, the stamps are issued depending on the strength (greater than 9%, up to 25% and greater than 25%) and the volume of the container.

Excise duty stamps must have the same depiction for all importers of foreign-made alcoholic products showing three digits of the series and eight digits of the number, as well as protection against forgery of at least level "B" according to technical requirements and production conditions of protected printed items. The stamps will be used to enter the name of the producer, its place of location (city), year of production, level of protection.

To destroy the stamp in an attempt of removal, knurling is applied on it.

Registered in the Ministry of Justice of the Russian Federation on February 1, 2006. Reg. No. 7437.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-04/1/22 of January 16, 2006

Taxpayers suffering losses from operations with securities in the previous tax period may reduce the taxable base obtained for operations with securities in the reporting period.

Incomes from operations with securities available at the organised market of securities may not be reduced by expenses or losses from operations with securities other than those available at the organised market of securities. Incomes from operations with securities other than those available at the organised market of securities may not be reduced by expenses or losses from operations with securities available at the organised market of securities.

Thus, there is a restriction not permitting to reduce the profit from the main activities by the amount of losses from operations with securities in the determination of the taxable base.

In this cases, there is an opportunity to reduce the profit from operations with securities by the amount of losses obtained in the main activities.

In the determination of the overall taxable base for the profit tax, the losses from the main activities is reduced by the amount of profit for operations with securities.

If the amount of losses from the main activities is greater than the profit obtained in operations with securities, the object of taxation for the profit tax is not available.

Decision of the Government of the Russian Federation No. 77 of February 7, 2006 on the Abolishment of the Licensing of the Import of Carpets and Textile Flooring Originating in the European Union and Invalidation of Some of the Acts of the Government of the Russian Federation

Abandons the licensing of import to the Russian Federation of carpets and textile flooring originating in the European Union. Earlier, the Decision of the Government of the Russian Federation No. 1549 of December 11, 1997 introduced interim quotas for the import of the mentioned commodities.

Decision of the Government of the Russian Federation No. 76 of February 7, 2006 on the Endorsement of the Big and Specially Big Amount of Narcotic Drugs and Psychotropic Substances for the Purposes of Articles 228, 228.1 and 229 of the Criminal Code of the Russian Federation

Defines the big and specially big amounts of narcotic drugs and psychotropic substances for the purposes of Articles 228, 228.1 and 229 of the Criminal Code of the Russian Federation. The given Articles specify criminal responsibility for illegal purchase, storage, transportation, making, processing, production, sale of narcotic drugs, psychotropic substances, as well as for their stealing or extortion.

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

Decision of the Government of the Russian Federation No. 70 of February 4, 2006 on the Endorsement of the Rules of Granting Subsidies from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Reimburse Part of Expenses to Pay the Interest under Loans Obtained in Agricultural Credit Consumer Cooperatives in 2006 by the Members of These Credit Cooperatives

The subsidies are granted to the budgets of the subjects of the Russian Federation to reimburse part of expenses to pay the interest under the loans obtained in agricultural credit consumer cooperatives in 2006 by the members of theses cooperatives - peasant (farmers') enterprises, citizens engaged in part-time framing, as well as agricultural consumer cooperatives where at least 70% of the members are peasant (farmers') enterprises and citizens engaged in part-time framing.

The list of documents confirming the use of loans for designated purposes is defined by the Ministry of Agriculture of Russia. The subsidies are provided to borrowers on the monthly basis in the amount of 95% of the bank rate of the Central Bank of Russia. If the interest rate for the credit is lower than the bank rate of the Central Bank of Russia, the subsidy is granted in the amount of 95% of the actual expenses to pay the interest.

The Decision envisages a monthly submission of reports by the bodies of executive power of the subjects of the Russian Federation authorised to maintain interaction with the Ministry of Agriculture of Russia.

Order of the Federal Customs Service No. 4 of January 11, 2006 on the Authority of the Customs Bodies Located in Moscow, Moscow Province, St.Petersburg and Leningrad Province to Carry out Customs Operations with Diplomatic Mail of Foreign States and Commodities Moved by Individual Categories of Foreigners

Lists customs bodies located in Moscow and the Moscow Province, in St.Petersburg and the Leningrad Province authorised to carry out customs operations with diplomatic mail and the consular pouch of foreign states, as well as commodities moved by foreigners enjoying customs exemptions envisaged in Chapter 25 of the Customs Code.

The Butovo Customs Post of the Moscow Western Customs Office enjoys exclusive authority to carry out customs operations for motor vehicles and trailers to them moved by foreigners enjoying customs exemptions when senders or recipients are located in Moscow and the Moscow Province.

Registered in the Ministry of Justice of the Russian Federation on February 7, 2006. Reg. No. 7458.

Decision of the Federal Service of State Statistics No. 4 of January 24, 2006 on the Endorsement of the Procedure of Filling and Submission of the Form of the Federal Statistical Monitoring PM "Information on the Main Figures of Activities of a Small Enterprise"

According to the endorsed procedure, the form of the federal state statistical monitoring PM "Information on the Main Figures of Activities of a Small enterprise" shall be submitted by pertinent commercial organisations.

Such organisations must meet the following requirements: share of property in the registered capital of the Russian Federation and subjects of the Russian Federation, municipal property, public and religious organisations, charitable and other funds in the registered capital not greater than 25%; share of one or several legal entities other than small businesses not greater than 25%; average number of employees in industry, construction and in transportation - not greater than 100 persons, in agriculture and scientific research sphere - 60 persons, in retail trade and household services - 30 persons, in wholesale trade, other sectors and other types of activities - 50 persons.

Small businesses applying the simplified system of taxation shall preserve existing procedure of submission of statistical reports. The given enterprises shall submit form PM according to the commonly accepted procedure.

Small businesses finding themselves temporarily out of business where production of commodities and services or investment activities were available partly in the reporting period shall submit the form according to the commonly accepted procedure while indicating the time when they were out of business.

Natural persons engaged in entrepreneurial activities without the forming of the legal entity shall not submit form PM of the federal state statistical monitoring.

According to the procedure, the form of the federal state statistical monitoring PM shall include information on the whole of the legal entity, i.e. all branches and structural divisions of the given small enterprise regardless of their place of location.

The form shall be submitted on the quarterly basis as a sum total for the period from the beginning of the reported period and for the appropriate period of the previous year. The procedure specifies the rules of filling out of each section of the form: "Number of Employees and Accrued Earnings"; "General Economic Figures"; "Wholesale and Retail Trade of Commodities, Turnover of Public Catering"; "Cargo Transportation and Turnovers in Highway Transportation"; "Production and Consignments by the Types of Commodities".

Banks, insurance and other financial and credit organisations (including exchanges, pawnshops) shall submit information only in Section 1 "Number of Employees and Accrued Earnings" of form PM.

Pursuant to the endorsement of the procedure, the Decision invalidates from the moment of its entry into force the Decision of the Federal Service of State Statistics No. 14 of February 9, 2005 on the endorsement of the procedure of filling and submission of the form of the federal state statistical monitoring PM "Information on the Main Figures of Activities of a Small Enterprises".

Letter of the Federal Agency for Construction and the Housing and Communal Complex No. SK-426/02 of February 8, 2006 on the Indices of Change of the Estimated Cost for the I Quarter of 2006

Provides indices of change of the estimated cost for the whole of construction and installation works and by items of expenses for the I quarter of 2006 by the subjects of the Russian Federation for objects financed while attracting resources of the federal budget.

The indices for construction and installation works are determined taking into account overhead expenses and the profit estimate. Overhead expenses are adopted with a reducing coefficient 0.94 taking account of the reduction from January 1, 2005 of the rate of the uniform social tax. The mentioned coefficient does not apply to overhead expenses in the basic level of prices.

Decision of the Government of the Russian Federation No. 80 of February 8, 2006 on the Amendments to the Decision of the Government of the Russian Federation No. 55 of January 19, 1998 and on Invalidation of Some of the Acts of the Government of the Russian Federation on Retail Sale of Alcoholic Products

The rules of sale of individual types of commodities endorsed by the Decision of the Government of the Russian Federation No. 55 of January 19, 1998 are extended to include a new Section XIX "Particulars of Sale of Alcoholic Products". The section specifies the requirements to accompanying documents and information that must be conveyed to the buyer on obligatory basis when selling alcoholic products.

The Decision introduces a number of prohibitions pertaining to retail sale of alcoholic products.

Retail sale of alcoholic products shall not be permitted:

" with the content of ethyl alcohol greater than 15% of the volume of the finished product in the places of gathering of citizens and sources of hazards (including railway stations, airports, underground stations, wholesale foodstuff marketplaces, objects of military destination), on adjacent territories defined by the bodies of local government according to the procedure specified by the subjects of the Russian Federation, as well as in kiosks, pavilions, stalls, containers, off hand, from cars, in other places not fit for the sale of the given products;

" not labelled according to the procedure specified in the legislation with the special federal stamp (for alcoholic products made on the territory of the Russian Federation) or excise duty stamp (for imported alcoholic products);

" if there is no warning of the danger of use of alcoholic products for the human health on the label;

" to teenagers;

" in child, educational and medical organisations;

" in organisations of culture (except for the public catering organisations located in them, including those created without the forming of the legal entity), physical culture, rehabilitation and sports buildings;

" on public urban and suburban transport of all types.

The sale of drinking ethyl alcohol shall be permitted only in the regions of the Far North and localities of similar status according to the list endorsed by the Government of the Russian Federation.

Organisations engaged in retail sale in cities of alcoholic products with the content of ethyl alcohol greater than 15% by volume must have for such purposes stationary trade and storage rooms with the total area at least 50 square meters, warning signals, safes for storing documents and money. Alcoholic products shall be placed in the sales room by types.

Separate requirements are introduced to the sale of wine by pouring and in public catering organisations.

The Decision invalidates individual decisions of the Government of the Russian Federation pertaining to sale of alcoholic products.

Letter of the Federal Tax Service No. ShT-6-07/96@ of January 30, 2006 on the Mail Dispatches

Provides an interim Regulation on the issue of special federal stamps by territorial tax bodies to organisations producing alcoholic items. The Regulation contains: requirements to documents submitted by the organisation producing alcoholic items on the territory of the Russian Federation to purchase special federal stamps; procedure of processing of these documents; procedure of registration of the special federal stamps in the territorial tax bodies.

The list of documents necessary for the purchase of special federal stamps includes: application to get the stamps; certificate of the tax body of the absence of debts in taxes and fees with the organisation; report of the use of the earlier issued stamps; copy of the license; copy of certificates of compliance of the technical means of registration and transfer of information on the volume of production and circulation of alcoholic products to the Joint State Automatic Information System; confirmation of the legality of use on the alcoholic products of the trade-mark protected in the Russian Federation and other.

The documents received from each organisation shall be processed by the territorial tax body according to the date of their reception. The application must be processed within five days. The stamps must be handed out to the applicant as a result of the processing of the application if they are available in the territorial body. If the necessary amount of stamps is not available, the time limit to process the application may not be greater than 3 months.

Persons in charge of reception, registration, storage and handing out of stamps shall be assigned out of employees of the territorial tax body. The person in charge shall keep records of stamps in the place of their storage. Received stamps are registered in the ledger of received special federal stamps. The handing out of stamps to organisations is registered by their numbers in the ledger of handed out special federal stamps. The handing out of stamps from the storage room shall be done using a way-bill with the permission of the head of the territorial tax body.

The Federal Tax Service of Russia shall order the departments of the Federal Tax Service of Russia in the subjects of the Russian Federation, as well as the Interregional Inspection of the Federal Tax Service of Russia for Major Taxpayers to provide for the handing out from January 31, 2006 of special federal stamps in compliance with the actual legislation and the Interim Regulation.

Territorial tax bodies shall control the handing out of stamps to only those organisations producing alcoholic items outfitted with technical means of entry of information in the special federal stamps and transfer of information on the labelled alcoholic products to the Joint State Automatic Information System.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 101 of December 22, 2005

Presidium of the Higher Arbitration Court of the Russian Federation summarised the practice of examination of disputes pertaining to invalidation of public tenders arranged in the course of executive proceedings.

The issues of the procedure of notification of the tenders has been examined in particular. The debtor is recognised to be an interested party in cases of violation of this procedure, since such violations impair opportunities of participation of potential buyers in the tenders, thus affecting the price of the sold property. The mentioned circumstance cannot but affect debtor interests. Besides, the notification over the radio may not be regarded as an adequate one, since the necessary volume of information may not be perceived adequately and requires another way of conveying to potential participants of tenders.

Violations of bailiffs in cases of arrest of property may not serve as grounds to invalidate the tenders, since these violations are not connected directly to the rules of carrying out the tenders. Owner consent is not required when selling in public tenders the property of a state-run enterprise possessed on the basis of economic management. Property withdrawn from civil circulation may not be an object of the contract of purchase and sale concluded as a result of the tenders. Such contract is a void transaction regardless of the fact that there are no reasons to invalidate the tenders.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 100 of January 17, 2006 on Some Particulars of Application of Article 21.1 of the Federal Law on the State Registration of Legal Entities and Independent Entrepreneurs

The Higher Arbitration Court of the Russian Federation emphasised the particulars of application of Article 21.1 of the Federal Law on the state registration of legal entities and independent entrepreneurs. According to the given provision, legal entity that did not submit tax reports within the most recent twelve months and did not carry any operations on at least one account, is recognised to have terminated its activities and may be excluded from the Joint State Register of Legal Entities at the decision of the body in charge of registration.

To qualify the legal entity as inoperative, one should proceed from the fact that operations are not available on all of their accounts if there are several ones with the legal entity.

Arbitration courts must check if the legal entity is inoperative when accepting an application of the tax body for a forced liquidation of the legal entity in court or to recognise the legal entity bankrupt. Applications pertaining to legal entities meeting the requirements of inoperative one must be returned to the applicants.

Decision of the Government of the Russian Federation No. 81 of February 9, 2006 on the Endorsement of the Rules of Granting Subsidies in 2006 from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Reimburse Part of Expenses to Pay the Interest under Credits Obtained by Agricultural Producers, Organisations of the Agroindustrial Complex, Peasant (Farmers') Enterprises, Organisations of Consumer Cooperatives, Repair and Agricultural Supply Organisations in Russian Credit Organisations

According to the endorsed rules, the subsidies are allocated to reimburse part of expenses to pay the interest under credits obtained in Russian credit organisations by: agricultural producers and peasant (farmers') enterprises to purchase fuels and lubricants, spare parts and materials for repair of agricultural equipment, mineral fertilisers and other purposes; foodstuff and processing organisations of the agroindustrial complex and organisations of consumer cooperatives to purchase home-made agricultural raw materials for industrial processing; repair and agricultural supply originations to purchase and supply spare parts and materials for the repair of agricultural equipment.

The subsidies are provided to borrowers from the budgets of the subjects of the Russian Federation on the monthly basis in the amount of two thirds of expenses to pay the interest, however, not greater than two thirds of the rate of refinancing (bank rate) of the Central Bank of Russia. For credits obtained by peasant (farmers') enterprises, the subsidies are provided in the amount of 95% of the rate of refinancing (bank rate) of the Central Bank of Russia or 95% of the actual expenses to pay the interest if the interest rate is below the rate of the Central Bank of Russia.

The subsidies for reimbursement of the interest accrued and paid out for overdue debts are not provided.

The subsidies are provided to borrowers under credits obtained in the banks from December 15 to December 31, 2005 and in 2006, as well as for the credits obtained in 2005 with the period of redemption before April 1, 2006.

The issue of granting of the subsidy shall be examined on the basis of application of the borrower submitted to the body authorised by the body of executive power of the subject of the Russian Federation. The authorised body shall draw up on the monthly basis on the basis of documents submitted by the borrower certificate of estimate to the Ministry of Agriculture of Russia. The subsidies are granted to the subject of the Russian Federation on the basis of the mentioned certificate of estimate.

The Decision defines the list of the documents to be used to transfer the resources to the borrower settlement account.

Decision of the Government of the Russian Federation No. 78 of February 7, 2006 on the Procedure of Study of Contract Servicemen (Except for Officers) in Civil Institutions of Higher and Secondary Professional Education and in Preparatory Departments (Courses) of the Mentioned Educational Institutions

The rules endorsed by the Government shall regulate the issues pertaining to implementation of the right of servicemen with uninterrupted length of military contract service of at least three years in calendar figures for out-of-contest admission (on condition of getting positive marks at entrance examinations) and study in civil institutions of higher and secondary professional education and in preparatory departments (courses) of the mentioned educational institutions to master educational programs of extra-mural and intra-mural studies.

The Decision defines the procedure of calculation of the period of uninterrupted military service. If transferred from one federal body, where military service is envisaged, to another, the period before the transfer is included in the length of service. If called up to the military service from the reserve, the length of the previous military service is not included.

For admission to a higher and other educational institutions, servicemen get a referral. An obligatory prerequisite is getting education of appropriate level for the first time. Servicemen admitted to civil educational institutions on referrals and dismissed from them because of the failure to master the educational program for unjustifiable reasons, because of the violation of the charter of the civil educational institution and/or its internal rules may get new referrals no sooner than three years after the dismissal.

The rules envisage respites of certification, opportunities of getting academic leaves for servicemen, their transfer to other educational institutions because of the circumstances associated with the military service. Candidate and student servicemen may get leaves for study. Procedure for granting study leaves and the social guarantees pertaining to education shall be defined by the heads of the federal bodies of executive power at the place of service.

Expenses pertaining to the implementation of the procedure specified in the rules shall be made from the federal budget allocated for this purpose to the Ministry of Defence of the Russian Federation and other federal bodies of executive power where military service is envisaged by the Federal Law.

Decision of the Government of the Russian Federation No. 75 of February 6, 2006 on the Procedure for the Body of Local Government to Arrange an Open Contest to Select the Management Organisation to Manage an Apartment House

From January 1, 2007, bodies of local government and bodies of state power of the cities of Moscow and St.Petersburg shall arrange open contests to select a management organisation to manage an apartment house. The Decision endorses the procedure of organisation and carrying out the contest requiring it if the owners of the dwelling space in an apartment house did not choose a method of management for this house or the decisions to choose the method of management taken by such owners were not implemented. If a contest is arranged for the right to conclude management contracts for several apartment houses, the total area of the dwelling and non-dwelling space (except for the common-use space) in such houses must not be greater than 100,000 square meters, and such houses must be located on adjacent land plots where the land of common use may be available between them.

The choice of the specialised organisation rests with the organiser of the contest to be implemented through tenders.

Order of the Ministry of Regional Development of the Russian Federation No. 8 of January 26, 2006 on the Normative of the Cost of 1 Square Meter of Total Area of Dwelling Space for the First Six Months of 2006 and the Average Market Cost of 1 Square Meter of Total Area of Dwelling Space by the Subjects of the Russian Federation for the I Quarter of 2006

Introduces amounts of average market cost of 1 square meter of total dwelling space for the I quarter of 2006 for the purpose of free subsidies for the purchase of dwelling space for all categories of citizens getting these subsidies from the federal budget.

The normative of the cost of 1 square meter of total area of dwelling space for the Russian Federation used in the calculation of the amount of the subsidy granted to citizens from the federal budget for the I quarter of 2006 is fixed in the amount of Rbl 13,600.

Registered in the Ministry of Justice of the Russian Federation on February 8, 2006. Reg. No. 7479.

Order of the Ministry of Finance of the Russian Federation No. 8n of January 17, 2006 on the Endorsement of the Form of the Tax Declaration for the Uniform Imputed Income Tax for Individual Types of Activities and Its Filling Procedure

Endorses a new form of the tax declaration for the uniform imputed income tax for individual types of activities, as well as a new procedure of filling of the declaration.

The tax declaration for the uniform imputed income tax shall be filled out by taxpayers engaged in entrepreneurial activities subject to the uniform imputed income tax on the territory of municipal regions, urban districts, federal cities of Moscow and St.Petersburg. The declaration shall be submitted to the tax bodies after the tax period no later than the 20th of the first month of the following tax period. The declaration may be submitted in electronic form.

Order of the Ministry of Finance of Russia No. 96n of November 1, 2004 on the endorsement of the form of the tax declaration for the uniform imputed income tax for individual types of activities and its filling instruction shall apply to tax declarations submitted for the I-IV quarters of 2006 by taxpayers engaged in entrepreneurial activities transferred in 2006 to the uniform imputed income tax by the laws of the subjects of the Russian Federation.

The Order is entered into force beginning with the tax declaration for the I quarter of 2006.

Registered in the Ministry of Justice of the Russian Federation on February 8, 2006. Reg. No. 7482.

Order of the Ministry of Economic Development and Trade of the Russian Federation No. 2 of January 16, 2006 on the Endorsement of the Typical Regulation on the Territorial Body of the Federal Agency for the Management of Special Economic Zones

The endorsed Typical Regulation describes the authority and procedure of organisation of activities of the territorial body of the Federal Agency for the Management of Special Economic Zones.

The territorial body of the Federal Agency for the Management of Special Economic Zones shall implement the functions of rendering of state services and judicial functions in the sphere of management of special economic zones, as well as control of execution of agreements on industrial production or technical innovation activities.

In the framework of their granted authority, the territorial body shall control and manage in coordination with the Federal Agency for the Management of Special Economic Zones objects of immovable property located on the territory of the special economic zone and available in the state and/or municipal property according to the procedure specified in the agreement on the creation of the special economic zone; issue certificates certifying registration of entities as residents of the special economic zone; manage the special economic zones according to the procedure and within the sphere of reference envisaged in the legislation; as well as implement other authority.

Registered in the Ministry of Justice of the Russian Federation on February 8, 2006. Reg. No. 7473.

Order of the Ministry of Finance of the Russian Federation No. 1n of January 10, 2006 on the Endorsement of the Regulation on the Servicing of State Savings Bonds

The Regulation on the servicing of state savings bonds shall regulate the procedure of placing, circulation and redemption of state savings bonds.

The holders of state savings bonds may be legal entities - residents of the Russian Federation: insurance organisations, non-state pension funds, joint-stock investment funds, the Pension Fund, other state extra-budgetary funds. The right to purchase the bonds is granted to management companies providing trust control of resources of accumulated pensions, as well as providing trust control for the resources of joint-stock investment funds. The Order introduces a prohibition for the circulation of these bonds at the secondary market. The pledging of bonds is not permitted.

The Order specifies the rights and duties of participants of the market of state savings bonds: issuers, investors, agents, depositaries and organisers of trade.

Investors enjoy the right to: get incomes in the form of interest accrued proceeding from the nominal cost of the bonds (interest income); get the nominal cost of the bonds at their redemption; present the bonds for redemption and exchange according to established procedure. Participation in operations at the market of state savings bonds is permitted for investors having concluded the contracts for servicing at the bonds market with an agent and the depositary contract with a depositary. The agents are credit organisations designated by the Ministry of Finance, and the depositaries are organisations authorised by the Ministry of Finance to store global certificates of issues and service emission custody accounts. The Order defines the list of the documents to be presented by the investor to conclude with an agent a contract for servicing at the bonds market. The agents shall assume the duty to carry out a selective check of investors from time to time for the right to hold the bonds.

The placing of the bonds shall be arranged at auction or through a closed subscription. The Ministry of Finance may arrange auctions to place the bonds at variable prices or auctions to place the bonds at the uniform price. Redemption of the bonds shall be carried out at their nominal cost within the time limits specified in the decision on issue.

It is envisaged that information on the paid out interest income on the bonds and the report of the result of their redemption must be placed in the Internet on official sites of the Ministry of Finance and the agent.

Registered in the Ministry of Justice of the Russian Federation on February 8, 2006. Reg. No. 7476.

Order of the Ministry of Finance of the Russian Federation No. 168n of December 30, 2005 on the Endorsement of the Forms of the Tax Declaration for Excise Duty Taxes for Excisable Commodities Other Than Oil Products and Tobacco Items, Tax Declaration for Excise Duty Taxes for Oil Products and Their Filling Procedures and on Amendments to the Order of the Ministry of Finance of the Russian Federation No. 32n of March 3, 2005 on the Endorsement of the Forms of Tax Declarations for Excise Duty Taxes and Their Filling Procedures

The Ministry of Finance of Russia endorsed new forms of tax declarations for excise duty taxes for excisable commodities other than oil products and tobacco items and for excise duty taxes for oil products, as well as their filling procedures.

The tax declaration for excise duty taxes for excisable commodities shall be filled out by taxpayers carrying operations: with ethyl alcohol from all kinds of raw materials (other than cognac alcohol), with alcohol-containing products with ethyl alcohol content greater than 9% by volume, with alcoholic products; with beer; with cars and bikes with the engine power rating greater than 112.5 kW.

The declaration shall be submitted by the taxpayer to the tax bodies at the place of location (residence), as well as at the place of location of each of the separate divisions, pertaining to his operations recognised as object of taxation no later than the 25th of the month following the expired tax period.

The new declaration for excise duty taxes for oil products, according to its filling procedure, shall be applied by taxpayers carrying out operations with oil products in compliance with Paragraphs 2-4 of Item 1 of Article 182 of the Tax Code of the Russian Federation (putting to stock without the certificate on the territory of the Russian Federation of oil products produced independently from own raw materials, obtaining oil products in property as a payment for the services of production of oil products from customer-supplied raw materials; obtaining oil products on the territory of the Russian Federation in the presence of a certificate; handing over on the territory of the Russian Federation by an organisation or independent entrepreneur of oil products made of customer-supplied raw materials to the owner of these raw materials that does not have a certificate).

The declaration shall be submitted to the tax bodies by taxpayers at the place of their location (residence), as well as at the place of location of each of their separate divisions proceeding from the share of sale falling on these separate divisions. The time limits of submission of the declaration depend on the type of the certificate for operations with oil products.

Since the new forms of tax declarations are endorsed, the Order invalidates from January 1, 2006 provisions of the Order of the Ministry of Finance of the Russian Federation No. 32n of March 3, 2005 on the endorsement of the forms of tax declarations for excise duty taxes and their filling procedures pertaining to endorsement and procedure of filling of the forms of tax declarations for excise duty taxes for excisable commodities other than oil products, tobacco items and alcoholic products sold from excise duty warehouses of wholesale organisations and for excise duty taxes for oil products.

Besides, the amendments increase the tax rate for the types of alcoholic products sold from excise duty warehouses of wholesale trade. For products with ethyl alcohol content greater than 25%, the rate is increased from Rbl 146 to Rbl 159 per litre of anhydrous ethyl alcohol in the excisable commodity; for the content of alcohol of 9%-25% by volume - from Rbl 108 to Rbl 118; for wines - from Rbl 95 to Rbl 112 per litre.

According to the amendments, in the calculation of the amount of the excise duty tax for tobacco items, it is necessary to take into account that the tax rate for cigarettes without filter makes 25% rather than 20% as was specified earlier. The tax rate for individual types of tobacco items (twisted tobacco, smoking tobacco, cigars, cigarillos, cigarettes with and without filter) is also increased.

The mentioned amendments pertaining to tax rates for some types of excisable commodities, as well as the endorsed forms of tax declarations, shall apply beginning with the tax reports for January 2006.

Registered in the Ministry of Justice of the Russian Federation on February 7, 2006. Reg. No. 7464.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 796 of December 19, 2005 on the Endorsement of the List of Medical Contraindications for Works Directly Associated with the Motion of Trains and Manoeuvring

Specifies the list of medical contraindications for works directly associated with the motion of trains and manoeuvring. The list shall apply in cases of obligatory medical examinations of the workers of the railway transport according to the list endorsed by the Decision of the Government of the Russian Federation No. 1020 of September 8, 1999.

Registered in the Ministry of Justice of the Russian Federation on February 3, 2006. Reg. No. 7442.

Order of the Ministry of Education and Science of the Russian Federation No. 5 of January 18, 2006 on the Implementation of the Decision of the Government of the Russian Federation No. 854 of December 30, 2005

In execution of the Decision of the Government of the Russian Federation No. 854 of December 30, 2005 on the procedure of granting financial aid in 2006 to the budgets of the subjects of the Russian Federation in the form of subsidies to pay out remuneration for the form-master functions to pedagogical workers of state schools of general education of the subjects of the Russian Federation and municipal schools of general education, endorses the form of the agreement on the granting of the mentioned financial aid to the budget of the subject of the Russian Federation, as well as the form of the report of expenses of the budget of the subject of the Russian Federation to pay out the remuneration for the form-master functions to pedagogical workers of state schools of general education of the subject of the Russian Federation and municipal schools of general education.

Registered in the Ministry of Justice of the Russian Federation on February 7, 2006. Reg. No. 7468.

Letter of the Federal Tax Service No. MM-6-03/110@ of February 1, 2006

Explains the issues of application of the transient provisions of the Federal Law No. 119-FZ of July 22, 2005 envisaging the procedure of application of tax exemptions depending on the accounting policy used by the taxpayer for taxation purposes until January 1, 2006.

The moment of determination of the taxable base, as well as the procedure of accepting of tax amounts for exemption specified in Article 2 of the Federal Law No. 119-FZ, does not apply to operations of sale of commodities (works, services) subject to the 0% tax rate.

Tax exemptions for commodities (works, services) purchased on January 1, 2006 and used for production and sale of commodities (works, services), the sale of which is subject to the 0% tax rate, shall be made according to the procedure available before January 1, 2006.

The given procedure of application of tax exemptions shall apply to commodities (stocks) dispatched (placed under the export (moving of stocks) customs regime) (carried out works, rendered services) before January 1, 2006.

Decision of the Government of the Russian Federation No. 89 of February 14, 2006 on the Measures of State Support of Educational Institutions Introducing Innovative Educational Programs

Envisages state support to be rendered in 2006 on a contest basis to institutions of higher professional education, institutions of general education of the subjects of the Russian Federation and municipal institutions of general education implementing a complex of measures to create and introduce new technologies of improved quality, methods and forms of study (innovative educational programs).

Endorses the rules of granting subsidies in 2006 to the budgets of the subjects of the Russian Federation to introduce innovative educational programs in institutions of general education of the subjects of the Russian Federation and municipal institutions of general education.

The subsidies shall be granted to the budgets of the subjects of the Russian Federation on the basis of the certificate of the amount of resources of the budget of the subject of the Russian Federation allocated for the introduction of innovative educational programs under the agreement of the Federal Agency of Education with the subject of the Russian Federation. The functions of control over the use of resources for designated purposes are vested in the Federal Agency of Education and the Federal Service of Financial and Budget Enforcement.

The working out of the procedure and criteria of contest selection of institutions of higher professional education introducing innovative educational programs is vested in the Ministry of Education and Science.

Decision of the Government of the Russian Federation No. 86 of February 13, 2006 on the Endorsement of the Rules of Granting Subsidies in 2006 from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Reimburse Part of Expenses to Pay the Interest under Credits Obtained by Citizens Engaged in Part-Time Framing in Russian Credit Organisations for up to 3 Years

According to the endorsed rules, the subsidies are allocated to the budgets of the subjects of the Russian Federation to reimburse part of expenses to pay the interest: under credits obtained by borrowers in 2005 for the purchase of home-made agricultural raw materials for industrial processing, fuels and lubricants, spare parts and materials for repair of agricultural equipment, mineral fertilisers, means of protection of plants, fodders, veterinary preparations and other material resources for seasonal works, purchase of young animals and poultry, as well as to pay insurance contributions when insuring the crops; under investment credits obtained by borrowers in 2005.

The subsides are granted to borrowers from the budgets of the subjects of the Russian Federation on the monthly basis in the amount of 95% of the rate of refinancing (bank rate) of the Central Bank of Russia or in the amount of 95% of actual expenses to pay the interest if the interest rate under the attracted credit is lower than the rate of the Central Bank of Russia. The subsidy is not granted for the interest accrued and paid out for overdue debts.

The subsidies are provided by the Ministry of Agriculture of Russia.

The body authorised by the body of executive power of the subject of the Russian Federation shall draw up a certificate of estimate on the monthly basis on the basis of applications of borrowers with attached list of documents specified in the rules and send it to the Ministry of Agriculture of Russia. The subsidies are granted to the subjects of the Russian Federation on the basis of this certificate of estimate.

The authorised body shall submit to the territorial body of the Federal Treasury a payment order for each borrower to transfer the subsidy and a checked estimate of the amount of subsidy presented by the borrower.

Order of the Federal Service for Financial Markets No. 05-87/pz-n of December 22, 2005 on the Endorsement of the Procedure of Carrying out of Auctions to Sell Credit Histories

Defines the rules of carrying out of auctions to sell credit histories in case of a reorganisation or liquidation of credit history bureaus.

Exclusive right for participation in such tenders rests with the bureaus included in the Register of Credit History Bureaus. When preparing the tenders, the trade organiser must send invitations to bureaus included in the Register.

To participate in the tenders, the candidate must submit a request to the trade organiser within specified time limits drawn up to the form endorsed by the trade organiser and the documents according to the list of documents envisaged in the invitation. Acceptance and registration of the request may be refused in case of submission of an incomplete set of documents, submission of the request upon expiry of the time limit of acceptance of requests or submission by the person not authorised by a candidate.

Proposals on the price of the object of tenders shall be submitted in sealed envelopes or declared in the course of the tenders. All credit histories of the liquidated (reorganised, excluded from the Register) bureau shall be put forward for tenders as a single lot.

An advance payment is envisaged for participation in the tenders.

Registered in the Ministry of Justice of the Russian Federation on February 14, 2006. Reg. No. 7495.

Order of the Federal Service for Financial Markets No. 05-88/pz-n of December 22, 2005 on the Endorsement of the Procedure of Carrying out a Contest for a Gratuitous Transfer of Credit Histories

An exclusive right for participation in the contest for a gratuitous transfer of credit histories available in the Central Catalogue of Credit Histories rests with the bureaus of credit histories included in the State Register of Credit History Bureaus.

Decision to carry out the contest shall be taken by the contest organiser - Federal Service for Financial Markets no later than one month after the day of transfer of credit histories for storage to the Central Catalogue.

All credit histories of the liquidated (reorganised, excluded from the Register) bureaus shall be put forward for the contest as a single lot.

The Order defines the rights and duties of the organiser of the contest, terms of participation in the contest, procedure of the contest itself and the drawing up of the results. Specifies an exhaustive list of reasons not permitting the candidates to participate in the contest.

To participate in the contest, the candidate shall submit a request to the contest organiser within the time limits specified in the invitations, proposals and documents according to the list available in the invitation. The candidate acquires the status of a participant of the contest from the moment of drawing up of the protocol by the organiser, acknowledging the candidates as participants.

The winner of the contest is recognised to be the participant whose proposal meets specified criteria as fully as possible according to the statement of the contest commission: participant exists for a greater number of years as compared to other participants; the Federal Service for Financial Markets of Russia and/or the Federal Service of Technical and Export Control of Russia did not apply measures of intervention to the participant within the most recent two years; participant possesses the greatest amount of net assets; participant provides best terms of services, including the best cost of services, the greatest number of concluded contracts with sources of credit histories.

Registered in the Ministry of Justice of the Russian Federation on February 14, 2006. Reg. No. 7493.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 1 of January 10, 2006 on the Amendments to the Order of the Ministry of Public Health of the Russian Federation No. 308 of July 14, 2003

Specifies a new form 307/u-05 of the act of medical certification of drunken driving. The form describes in detail each action fulfilled during investigation, indicating applied methods, medical technologies and technical means.

Provides a new wording of the Instruction on the medical certification of the driver and filling of the registration form 307/u-05 envisaging methods of investigation of other sources of impairment (not only alcohol).

The agent (substance) having caused the impairment, other than alcohol, is determined through a chemical intoxication investigation. When rendering emergency medical aid to persons having become victims of highway accidents and finding themselves in a heavy condition, the statement of impairment is prepared on obligatory basis on the basis of a chemical intoxication investigation of the biological object (blood or urine) if narcotic drugs, psychotropic substances or other impairing substances are found, regardless of their concentration.

Registered in the Ministry of Justice of the Russian Federation on February 14, 2006. Reg. No. 7492.

Order of the Federal Service for Financial Markets No. 05-91/pz-n of December 22, 2005 on the Amendments to the Procedure of Checking of Organisations Where Control and Enforcement is Vested in the Federal Service for Financial Markets

The list of entities subject to the procedure of checking of organisations where control and enforcement is vested in the Federal Service for Financial Markets shall include credit history bureaus and housing savings cooperative.

Registered in the Ministry of Justice of the Russian Federation on February 14, 2006. Reg. No. 7490.

Order of the Ministry of Economic Development of the Russian Federation No. 22 of February 2, 2006 on the Endorsement of the Rules of Purchase of Excise Duty Stamps for Labelling Alcoholic Products and Control of Their Use

Excise duty stamps for labelling alcoholic products shall be purchased by organisations importing alcoholic products in the customs bodies of the Russian Federation authorised to provide excise duty stamps to organisations. The stamps shall be purchased at the place of the state registration of organisations on condition of pre-payment and acceptance by the authorised customs bodies of reports of use of the earlier issued excise duty stamps.

To purchase excise duty stamps, the organisation, no later than sixty days in advance of the month of expected receiving of stamps, must submit to the authorised customs body the list of documents mentioned in the rules. When receiving the stamps, a written obligation is presented to use the purchased stamps according to their destination, as well as the certificate of the customs body of the absence with the organisation of the debts in customs payments. The organisation having received excise duty stamps must ensure their safety in transportation, storage and use (including third parties).

To ensure control of observation of the procedure of labelling with excise duty stamps, the place of delivery of the labelled alcoholic products shall be the customs body authorised to carry out customs operations pertaining to alcoholic products.

Customs bodies shall check compliance of information on alcoholic products entered in excise duty stamps with information entered in the Joint State Automatic Information System and declared during customs registration of the labelled alcoholic products. If information on imported labelled alcoholic products is not available in the Joint State Automatic Information System, release of labelled alcoholic products to the custom territory of the Russian Federation is not permitted. This procedure shall apply from July 1, 2006.

Customs bodies are ordered not to permit to import alcoholic products with the content of ethyl alcohol greater than 9% without labelling with excise duty stamps according to established procedure. Individual cases permitting to import alcoholic products without labelling with excise duty stamps are described. This is permitted, in particular, for the import of these products by diplomatic, consular and other official representations of foreign states, as well as natural persons for personal needs within specified quotas.

The Order invalidates the Order of the State Customs Committee of Russia No. 1230 of December 28, 2000 on the labelling of individual excisable goods with excise duty stamps pertaining to the labelling with excise duty stamps of alcoholic products.

The Order shall enter into force 10 days after its official publication, except for individual provisions to be entered into force from July 1, 2006.

Registered in the Ministry of Justice of the Russian Federation on February 14, 2006. Reg. No. 7485.

Order of the State Messenger Service of the Russian Federation No. 438 of December 29, 2005 on the Additional Paid Leave for the Length of Service Provided to Some Categories of Employees of the Federal Messenger Service

From January 1, 2006, employees occupying positions other than those included in the state positions and providing technical support of the work of the bodies of the Federal Messenger Service, other employees and workers of the divisions of the central office of the State Messenger Service of Russia, territorial bodies of the State Messenger Service of Russia and subordinate organisations of the State Messenger Service of Russia shall get an additional paid leave for the length of service. The length of the mentioned leave shall make: 3 calendar days for the length of service of 5 to 10 years; 5 calendar days with the length of service of 10 to 15 years; 7 calendar days for the length of service of 15 to 20 years and 10 calendar days for the length of service greater than 20 years.

The Order defines the procedure of calculation and payment for the additional leave.

The length of service shall include the length of work (service) in the bodies of the Federal Messenger Service.

Registered in the Ministry of Justice of the Russian Federation on February 8, 2006. Reg. No. 7483.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-02-07/2-3 of February 1, 2006

The bank's duty to report the opening or closing of the account of an organisation, independent entrepreneur to the tax body at the place of their registration introduced in Item 1 of Article 86 of the Tax Code of the Russian Federation does not apply to the opening or closing of unallocated bullion accounts - intended for precious metals without personal signs and for operations of their attraction and placing.

For the purposes of the Tax Code of the Russian Federation, the accounts are implied to be payment (current) accounts and other accounts in the banks opened on the basis of the bank account contract and used to enter or spend monetary resources. The object of the bank account contract is monetary resources. The object of the unallocated bullion account is precious metals.

Federal Law No. 24-FZ of February 15, 2006 on the Amendments to the Federal Law on the General Principles of Organisation of Local Government in the Russian Federation

Refines provisions on the status of elected officials of local government. The amendments prohibit elected officials of local government to simultaneously execute the authority of the deputy of the representative body of a municipal formation. This restriction does not apply to officials elected in municipal elections assigned before February 1, 2006. Revokes the prohibition for the deputies of the representative body of a municipal formation to occupy of the position of the head of municipal bodies, municipal institutions and enterprises introduced by the Federal Law No. 199-FZ of December 31, 2005.

To fill the gap in the legal regulation of the procedure of adoption of decisions by representative bodies of municipal formations specifies that decisions of the representative body of a municipal formation introducing the rules obligatory for execution on the territory of the municipal formation shall be adopted by the majority of votes of the specified number of deputies of the representative body of the municipal formation, if otherwise is not specified in the Federal Law on the general principles of organisation of local government in the Russian Federation.

Also refines the norms on the entry into force of the Federal Law on the general principles of organisation of local government in the Russian Federation and on the particulars of implementation of local government in the transient period.

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

Decree of the President of the Russian Federation No. 116 of February 15, 2006 on the Measures to Combat Terrorism

Creates the body providing coordination of activities of the federal bodies of executive power, bodies of executive power of the subjects of the Russian Federation and the bodies of local government to combat terrorism, as well as to prepare appropriate proposals to the President of the Russian Federation - National Anti-Terrorist Committee.

Endorses the Regulation defining the tasks, authority and procedure of organisation of activities of the Committee. According to the endorsed composition of the Committee, its Chairman is the Director of the Federal Security Service of Russia.

To coordinate activities of the territorial bodies of federal bodies of executive power, bodies of executive power of the subjects of the Russian Federation and the bodies of local government, anti-terrorist commissions are formed in the subjects of the Russian Federation.

To organise the planning of use of forces and resources in the combating of terrorism, as well as to control anti-terrorism operations, the following are formed in the framework of the Committee: Operative Federal Headquarters, in the subjects of the Russian Federation: operative headquarters. Decisions of the Operative Federal Headquarters and operative headquarters of the subjects of the Russian Federation are of obligatory power.

Commission on Coordination of Activities of the Federal Bodies of Executive Power in the Southern Federal District is reorganised into the Commission on Improvement of the Social and Economic Situation in the Southern Federal District.

On the territory of the North-Caucasian region, organisation of the planning of use of forces and resources to reveal terrorist organisations and stop their activities is vested in the Operative Headquarters for Control of Anti-Terrorist Operations on the Territory of the North-Caucasian Region of the Russian Federation and the Regional Operative Headquarters.

The Decree increased the staff personnel of the central offices of the Federal Security Service of the Russian Federation and the Federal Guard Service of the Russian Federation.

The Decree is entered into force from the day of entry into force of the Federal Law on the combating of terrorism.

Decree of the President of the Russian Federation No. 90 of February 11, 2006 on the List of Information Qualified As the State Secret

Endorses a new wording of the list of information qualified as the state secret. The list contains information in the sphere of the military, foreign policy, economic, intelligence, counterintelligence and operative investigation activities of the state which, if disseminated, may incur damage on the security of the Russian Federation, as well as the names of the federal bodies of executive power and other organisations empowered with authority to dispose of such information.

The Decree is entered into force from the day of signing.

Decision of the Government of the Russian Federation No. 88 of February 14, 2006 on the Endorsement of the Rules of Granting Subsidies in 2006 from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Reimburse Part of Expenses to Pay the Interest under Investment Credits Obtained by Agricultural Producers and Organisations of the Agroindustrial Complex of All Proprietary Forms, As Well As by Peasant (Farmers') Enterprises, in Russian Credit Organisations in 2004-2006 for up to 5 Years, Including the Purchase of All Kinds of Home-Made Agricultural Equipment and Breeding Animals, Perennial Plants and Vineyards, Construction and Reconstruction of Animal Breeding Complexes and Enterprises Processing Flax and Flax Fibre

Endorses the rules of granting subsidies to the budgets of the subjects of the Russian Federation to reimburse part of expenses to pay the interest under investment credits obtained by agricultural producers and organisations of the agroindustrial complex, as well as peasant enterprises, in Russian credit organisations in 2004-2006 for up to 5 years.

To redeem the interest under investment credits, such subsidies are granted from the budget of the subject of the Russian Federation to organisations of the agroindustrial complex on the monthly basis in the amount of two thirds of expenses to pay the interest, however, not greater than two thirds of the rate of refinancing of the Central Bank of the Russian Federation as of the date of granting the credit. For peasant enterprises and agricultural consumer cooperatives, the amount of granted subsidies is defined in the amount of 95% of the rate of refinancing of the Central Bank of the Russian Federation as of the date of granting of the credit. Meanwhile, the total amount of the credit obtained by one agricultural consumer cooperative for appropriate goals may not be greater than Rbl 10,000.

The Decision defines the list of documents necessary to get the subsidy, as well as to transfer it to the borrower settlement account. Besides, the Decision contains the forms of documents drawn up when calculating the amount of the subsidy to reimburse part of expenses to pay the interest under the investment credit, as well as to control the use of the budget resources allocated for these goals.

Decision of the Government of the Russian Federation No. 87 of February 14, 2006 on the Endorsement of the Rules of Determination of the Normative Price for the State and Municipal Property Due for Privatisation

According to the endorsed rules, the normative price of the state or municipal property due for privatisation is implied to be the minimum price permitting to alienate this property.

The normative price of the property complex of the unitary enterprise is fixed as equal to the balance cost of the assets of this enterprise due for privatisation. In this case, the balance cost is determined as a sum of the cost of net assets calculated from the interim balance sheet less the balance cost of objects of the complex not included in the privatisation.

The normative price of the stocks, share of the Russian Federation, subject of the Russian Federation or municipal formation in the registered capital of the limited-liability company available in the state or municipal property, except for the normative price of stocks (shares) of companies engaged in bank activities, is determined on the basis of information of the summary accounting reports of the company as a weighted mean of the values defined in the rules (including the control factor) multiplied by the special right factor ("golden share"). In this case, the cost of exchange quotations is not taken into account.

The Decision specifies the particulars of determination of the normative price of stocks (shares) of companies engaged in bank activities and stocks (shares) in cases when the balance cost of fixed assets of the company as of the most recent reporting date is not greater than the value specified in the appropriate decision of the authorised body.

The normative price of other state or municipal property due for privatisation is fixed as equal to the market cost of such property determined by an independent assessor.

The earlier available rules of determination of the normative price endorsed by the Decision of the Government of the Russian Federation No. 369 of May 31, 2002 are invalidated.

Decision of the Government of the Russian Federation No. 85 of February 13, 2006 on the Endorsement of the Rules of Granting Subsidies in 2006 from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Reimburse Part of Expenses to Pay the Interest under Investment Credits Obtained in 2003-2006 by Agricultural Producers, Organisations of the Agroindustrial Complex of All Proprietary Forms and Peasant (Framers') Enterprises in Russian Credit Organisations for up to 3 Years

Specifies the procedure and terms of granting subsidies in 2006 by the Ministry of Agriculture of the Russian Federation from the federal budget to the budgets of the subjects of the Russian Federation to reimburse part of expenses to pay the interest under investment credits obtained in 2003- 2006 by agricultural producers, organisations of the agroindustrial complex and peasant (framers') enterprises for up to 3 years.

The subsidies shall be provided on the monthly basis on condition of timely payment of accrued interest and redemption of the credit, as well as absence with the borrower of overdue debts in taxes and other obligatory payments.

Agricultural producers and organisations of the agroindustrial complex shall get the subsidy in the amount of two thirds of suffered expenses to pay the interest, however, not greater than two thirds of the rate of refinancing. Peasant (farmers') enterprises and agricultural consumer cooperatives shall get the subsidy in the amount of 95% of the rate of refinancing.

If the interest rate for the credit is lower than the rate of refinancing, the subsidy is granted to peasant (farmers') enterprises and agricultural consumer cooperatives in the amount of 95% of actual expenses to pay the interest.

Decision of the Government of the Russian Federation No. 83 of February 13, 2006 on the Endorsement of the Rules of Determination and Providing Technical Specifications of Connection of Object of Capital Construction to Engineering Support Networks and the Rules of Connection of Object of Capital Contraction to Engineering Support Networks

Introduces a new procedure of connection of object of capital construction to engineering support networks (objects directly used for electric and thermal power supplies, gas supplies, water supplies and water disposal).

When connecting constructed (reconstructed) objects of capital construction directly to equipment producing appropriate resources (electric and thermal power, gas, water) or to equipment of purification of waste water, the owner of such equipment shall implement the rights and duties of the organisation operating engineering support networks where it pertains to connection of objects of capital construction.

The Decision specifies the list of documents that must be sent to the executor to make the connection to engineering support networks. If all necessary documents are presented, the executor shall send to the client within 30 days from the day of receiving a written contract of connection and the terms of connection. When the client fulfils the terms of connection of the object of capital construction to engineering support networks, the executor issues the permission for the client to connect the mentioned object to engineering support networks. After the connection is made, the executor and the client shall sign an act of connection.

The Decision defines the particulars of connection to networks of heat supply, water supply, water disposal and purification of waste water.

Besides, the endorsed rules of determination and providing technical specifications of connection of object of capital construction to engineering support networks shall regulate relations between the organisation operating engineering support networks, bodies of local government and the holders of rights for the land plots emerging in the course of determination and providing technical specifications of connection of constructed, reconstructed or built but not connected objects of capital construction to engineering support networks. The Decision defines the procedure for sending requests, procedure of determination and providing technical specifications, as well as criteria of determination of opportunities of connection.

The Decision invalidates Section III "Connection of Objects to Communal Water Supply Systems and Sewage" of the rules of use of systems of communal water supplies and sewage in the Russian Federation endorsed by the Decision of the Government of the Russian Federation No. 167 of February 12, 1999.

Letter of the Federal Tax Service No. MM-6-03/157@ of February 14, 2006 on the Procedure of Application from January 1, 2006 of Items 1 and 2 of Article 3 of the Federal Law No. 119-FZ of July 22, 2005

The Federal Tax Service of Russia explains the procedure of determination of the moment of acceptance for exemption of VAT amounts in a situation when a finished object of capital construction was accepted for registration in November 2005, and the payments with contactor were made in full amount, and was put in operation in December 2005. Amortisation is accrued for the given object from January 1, 2006.

In this case, it is correct to present for exemption VAT amounts put forward by the contractor to the taxpayer in 2005 and paid by him in December 2005 from the moment when amortisation starts to accrue, i.e. in January 2006.

Decree of the President of the Russian Federation No. 108 of February 14, 2006 on the Amendment to the Decree of the President of the Russian Federation No. 1316 of October 13, 2004 "Issues of the Federal Bailiff Service"

The limiting number of employees of the central office of the Federal Bailiff Service is increased from 215 to 365 from January 1, 2006 (without the guards and the building service personnel).

The limiting number of employees of the territorial bides of the Federal Bailiff Service of Russia will be increased gradually. Instead of the earlier envisaged 44,831, the number will increase to 46,231 from January 1, 2006; from May 1, 2006 to 49,231; from September 1, 2006 to 54,731; from January 1, 2007 to 56,231; from May 1, 2007 to 59,231; from September 1, 2007 to 64,731.

The Decree is entered into force from the day of signing.

Decree of the President of the Russian Federation No. 117 of February 11, 2006 on the Amendments to the Regulation on the Procedure of Examination of Candidates for the Position of the Higher Official (Head of the Higher Executive Body of State Power) of the Subject of the Russian Federation Endorsed by the Decree of the President of the Russian Federation No. 1603 of December 27, 2004

The amendments shall regulate the procedure of processing of the proposal on the candidate for the position of the higher official of the subject of the Russian Federation initiated by a political party (political parities). The mentioned proposal shall be introduced to the head of the Administration of the President of the Russian Federation by the plenipotentiary representative of the President of the Russian Federation in the appropriate federal district on condition that it is supported according to established procedure by the legislative (representative) body of state power of the subject of the Russian Federation.

Appropriate decision of the legislative (representative) body of state power of the subject of the Russian Federation must be included in the list of documents attached to the proposal.

The Decree is entered into force from the day of signing.

Order of the Ministry of Finance of the Russian Federation No. 18n of January 30, 2006 on the Endorsement of the Forms of the Demand for the Payment of Arrears in Insurance Contributions, Penalties and Fines by Insurant Organisation, Demand for the Payment of Arrears in Insurance Contributions, Penalties and Fines by Insurant Independent Entrepreneur, Decision to Collect Arrears in Insurance Contributions, Penalties and Fines from Insurant Organisation, Decision to Collect Arrears in Insurance Contributions, Penalties and Fines from Insurant Independent Entrepreneur

Endorses the forms of demands for the payment of arrears in insurance contributions, penalties and fines by insurant organisation and insurant independent entrepreneur, as well as the forms of decisions of the bodies of the Pension Fund of Russia to collect arrears in insurance contributions, penalties and fines from insurant organisation and from insurant independent entrepreneur. The mentioned forms are endorsed to implement Items 3, 9 of Article 25.1 of the Federal Law No. 167-FZ of December 15, 2001 on obligatory pension insurance in the Russian Federation.

Registered in the Ministry of Justice of the Russian Federation on February 15, 2006. Reg. No. 7500.

Federal Law No. 27-FZ of February 18, 2006 on the Amendments to Articles 7 and 9 of the Federal Law on the Budget of the Federal Fund of Obligatory Medical Insurance for the Year 2006

Monetary payments to district physicians, district paediatricians, general practitioners (family doctors) their nurses in the framework of the state order under the program of state guarantees of free medical aid to citizens of the Russian Federation in 2006 shall apply using coefficients for the work in mountainous, desert, waterless and other regions featuring heavy climatic conditions.

The total volume of resources allocated for the monetary payments to the above medical workers includes resources for the mentioned payments and coefficients, as well as resources to pay out the uniform social tax, insurance contributions for obligatory pension insurance and insurance contributions for obligatory social insurance against industrial accidents and occupational diseases.

When calculating mark-ups and supplements specified in appropriate laws and other normative legal acts, the mentioned monetary payments are not included, i.e. all other mark-ups, supplements etc. do not apply to the mentioned monetary payments.

The Law defines the source of financing of appropriate additional expenses.

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

Federal Law No. 26-FZ of February 18, 2006 on the Amendments to the Customs Code of the Russian Federation and the Federal Law on the Special Protective, Antidumping and Compensation Measures for the Import of Commodities

Brings in compliance provisions of the Customs Code of the Russian Federation and the Federal Law on the special protective, antidumping and compensation measures for the import of commodities pertaining to the procedure of payment and return of the preliminary special, antidumping and compensation duties. Removes terminology inconsistency at the legislative level of the procedure of collection and return of the above preliminary duties. According to the amendments, the payment and return of the preliminary special, antidumping and compensation duties are made on the basis of the norms specified in the Customs Code of the Russian Federation.

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

Federal Law No. 25-FZ of February 18, 2006 on the Adoption by the Russian Federation of the Charter of the UN Food and Agricultural Organisation

The Russian Federation adopts the Charter of the United Nations Food and Agricultural Organisation (FAO) of October 16, 1945.

FAO sphere of activities is collection, analysis, interpretation and dissemination of information pertaining to foodstuffs and agriculture (including fishing, sea products, forestry and initial forestry products), as well as assistance to international trade of the products of these industries, food safety, social development of rural territories, environmental protection, technical and humanitarian aid to member countries of the given organisation.

Accession to FAO permits Russia to enjoy a number of economic advantages arising from the legal status and activities of the given international organisation: improving foreign trade relations, ensuring national interests in the sphere of international trade of agricultural, forestry and fishing products.

Order of the Federal Service of Technical and Export Control No. 36 of January 31, 2006 on the Endorsement of the Instruction on the Organisation and Carrying out of Checks of Financial and Economic Activities of Entities Engaged in Foreign Trade Operations with Commodities, Information, Works, Services, Results of Intellectual Activities Subject to Export Control

The endorsed Instruction shall regulate the procedure of organisation and carrying out of checks of financial and economic activities of Russian legal entities and natural persons engaged in foreign trade operation with commodities, information, works, services, results of intellectual activities subject to export control, as well as define the rights and duties of officials of the Federal Service of Technical and Export Control, its territorial bodies (departments of the Federal Service of Technical and Export Control in the federal districts).

The Federal Service of Technical and Export Control of Russia and its territorial bodies shall arrange on-site and cameral checks. The checks may be scheduled and extraordinary ones depending on whether or not the foreign trade participant is included in the plan.

An extraordinary on-site check is arranged by a group of inspectors at the place of location and/or carrying out activities of the foreign traded participant and is assigned to check execution of orders to eliminate earlier revealed violations.

A cameral check, both a scheduled and an extraordinary one, is arranged by inspectors at the place of location of the Federal Service of Technical and Export Control of Russia (its territorial body) by means of investigation of documents and information available, as well as presented to appropriate requests by other state bodies and foreign trade participants being checked. The cameral check may be assigned if there is information of possible violations of the legislation in the sphere of export control by foreign trade participants, their separate divisions.

Decision to arrange a check is drawn up as an order of the Federal Service of Technical and Export Control of Russia or its territorial body.

The checks may be arranged in separate divisions of a legal entity - foreign trade participant - regardless of the checking of the legal entity itself.

The check is carried out with a preliminary written notification of the foreign trade participant no later than 10 working days an advance of the date of the beginning of the check. The written notification may have attached the list of documents to be presented to inspectors by the time indicated in the notification.

The on-site and cameral checks shall be carried out for the period of activities of the foreign trade participant not greater than three years preceding the year of the check (checked period).

An act of the check of financial and economic activities of the foreign trade participant is drawn up as a result of the check.

A number of restrictions are specified in the Instruction during the checks. In particular, it is prohibited to carry out the check measures in case of absence of officials or employees of the checked foreign trade participant or their representatives.

Registered in the Ministry of Justice of the Russian Federation on February 17, 2006. Reg. No. 7514.

Order of the Federal Service for Financial Markets No. 06-7/pz-n of January 12, 2006 on the Amendments to the Standards of Issue of Securities and Registration of Prospectuses of Securities Endorsed by the Order of the Federal Service for Financial Markets of Russia No. 05-4/pz-n of March 16, 2005

Introduces amendments to the standards of issue of securities and registration of prospectuses of securities of March 16, 2005 pursuant to the adoption of the Federal Law No. 194-FZ of December 27, 2005 on the amendments to the Federal Law on the securities market, the Federal Law on joint-stock companies and the Federal Law on the protection of rights and legal interests of investors at the securities market that introduced a notification procedure for the reports of the results of issue (additional issue) of emission securities in cases of their placing by a broker through an open subscription and their listing by the stock exchange.

The amendments introduce the right of the issuer to present to the body in charge of registration a notification of the results of issue (additional issue) of securities instead of the report of the results of issue (additional issue) of securities. A separate subsection of the standards is dedicated now to the particulars of submission of such notification.

The Order refines the requirements to the decisions on the placing of stocks, bonds converted into stocks and options. Specifies, in particular, that if the placing of securities through an open subscription implies opportunities of their purchase abroad the Russian Federation, the decision on the issue (additional issue) of securities must mention such opportunity.

The Order provides a new wording for the provision on the particulars of issue of the bonds of international financial organisations. A number of other significant changes are introduced.

Endorses the form of the notification of the results of issue (additional issue) of securities.

Registered in the Ministry of Justice of the Russian Federation on February 17, 2006. Reg. No. 7510.

Order of the Federal Service for Financial Markets No. 06-6/pz-n of January 12, 2006 on the Amendments to the Regulation on the Disclosing of Information by Issuers of Emission Securities Endorsed by the Order of the Federal Service for Financial Markets of Russia No. 05-5/pz-n of March 16, 2005

Two new sections are included in the text of the Regulation on the disclosing of information by issuers of emission securities: "2.7. Disclosing of Information at the Stage of Submission to the Body in Charge of Registration of the Notification of the Results of Issue (Additional Issue) of Securities" and "2.8. Particulars of Disclosing of Information at the Stages of Issue of Securities Placed through an Open Subscription Implying Opportunities of Their Purchase Abroad the Russian Federation".

Disclosing of information for securities issued without the state registration of the report of the results of issue (additional issue) of securities occurs at the stage of submission to the body in charge of registration of the notification of the results of issue (additional issue) of securities. Instead of the text of the registered prospectus of securities, the text of the notification of the results of issue (additional issue) of securities submitted to the body in charge of registration must be placed in the Internet.

In the case of placing of securities of a Russian issuer through an open subscription implying opportunities of their purchase abroad the Russian Federation, including the purchase of foreign securities, the issuer must disclose information sent (provided) to the appropriate body (organisation) regulating the market of foreign securities, foreign trade organiser at the securities market and/or other organisations according to the foreign legislation for disclosing it among unlimited number of persons.

Disclosing of information must be made by the Russian issuer by publishing the text of the document containing specified list of information in the Internet no later than the date of disclosing of such information in compliance with the foreign legislation among unlimited number of persons.

Registered in the Ministry of Justice of the Russian Federation on February 17, 2006. Reg. No. 7509.

Order of the Federal Bailiff Service No. 42-k of January 23, 2006 on the Measures to Improve Legal Support of Activities of the Federal Bailiff Service

From February 1, 2006, the state civil servants of the central office and territorial bodies of the Federal Bailiff Service occupying positions whose main service duties include legal expert evaluation of legal acts and draft legal acts, preparation and editing of draft legal acts and their endorsement as lawyers or executors with a higher legal education shall get monthly mark-ups in the amount of up to 70% of the salary for the occupied position.

The mark-up shall be paid out on the basis of the order of the Director of the Federal Bailiff Service of Russia or on the basis of the order of the head of the territorial body of the Federal Bailiff Service of Russia.

Registered in the Ministry of Justice of the Russian Federation on February 16, 2006. Reg. No. 7507.

Order of the Ministry of Justice of the Russian Federation No. 19 of February 6, 2006 on the Monthly Mark-ups for the Results of Extra-Budgetary Activities to the Heads of the State Forensic Institutions of the Ministry of Justice of the Russian Federation

From January 1, 2006, introduces monthly mark-ups for the results of extra-budgetary activities to the heads of state forensic institutions of the Ministry of Justice of Russia for expert investigations and forensic expert evaluations carried out on the contract basis in 2006 in the following amounts: to the head of the state institution of the Russian Federal Centre of Forensic Expert Evaluation - 4 salaries for the occupied position; to the heads of the state regional centres of forensic expert evaluation - 3 salaries for the occupied position; to the heads of the state forensic expert evaluation institutions - 2 salaries for the occupied position (however, not greater than 2.5% of the amount of incomes obtained from extra-budgetary activities).

Registered in the Ministry of Justice of the Russian Federation on February 16, 2006. Reg. No. 7505.

Order of the Ministry of Finance of the Russian Federation No. 7n of January 17, 2006 on the Endorsement of the Form of the Tax Declaration for the Tax Paid out While Using the Simplified System of Taxation and Its Filling Procedure

Endorses the form of the tax declaration for the tax paid out if using the simplified system of taxation, as well as the filling procedure of the given declaration.

The Order is entered into force beginning with the tax declaration for the I quarter of 2006.

From the day of entry into force, invalidates the Order of the Ministry of Finance of Russia No. 30n of March 3, 2005 on the endorsement of the form of the tax declaration for the uniform tax paid out when using the simplified system of taxation and its filling procedure.

Registered in the Ministry of Justice of the Russian Federation on February 16, 2006. Reg. No. 7502.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 5 of January 10, 2006 on the Procedure and Terms of Payment for the Medical Aid Services of State and Municipal Public Health Institutions Rendered to Women during Pregnancy and Delivery

Regulates the terms and procedure of making payments in 2006 by the Social Insurance Fund of the Russian Federation for the medical aid services of state and municipal public health institutions rendered to women during pregnancy and delivery at the expense of resources transferred to the Social Insurance Fund from the budget of the Federal Fund of Obligatory Medical Insurance.

The payments for the medical aid services to public health institutions are made by the regional divisions of the Social Insurance Fund on the basis of the birth certificate tokens (Order of the Ministry of Public Health and Social Development No. 701 of November 28, 2005 on the birth certificate), certificate slip, tokens 1 and 2.

In the absence of a policy of obligatory medical insurance with a woman, insurance certificate of state pension insurance or document confirming registration at the place of residence, medical aid services on the basis of tokens of birth certificates may be covered if the reason of absence of the documents is indicated in appropriate columns.

Prenatal clinics shall get payments for the services in the amount of Rbl 2,000 per woman, public health institutions - in the amount of Rbl 5,000 per woman.

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

Registered in the Ministry of Justice of the Russian Federation on February 15, 2006. Reg. No. 7498.

Order of the Federal Service for Financial Markets No. 05-95/pz-n of December 29, 2005 on the Endorsement of Additional Requirements to the Procedure of Disclosing of Information by Housing Savings Cooperatives

Introduces additional requirements to the procedure of disclosing of information by a housing savings cooperative with the number of members greater than 500 persons or the one placing advertisements.

Envisages the duty of such housing savings cooperative to disclose information: on the charter and internal documents regulating the activities of the bodies of the cooperative; on the forms of participation in the activities of the cooperative; on the procedure of determination of the cost of dwelling space purchased or built by the cooperative; on the annual report of the cooperative; on significant facts of activities of the cooperative. Defines the list of facts recognised to be significant. This is, in particular, convocation of the general meeting of the members of the cooperative, election of executive bodies of the cooperative; revealed losses greater than 5% of the shared fund of the cooperative.

To place information in an information network, the cooperative may use either its own site or another site in the information network. If the cooperative must publish information in a periodical, such publication must occur in the periodical defined in the charter of the cooperative. If otherwise is not specified, the publishing of the appropriate information must take place in a publication with a circulation available to the majority of the members of the cooperative. The cooperative must provide access to information due for disclosing to any interested party by placing copies of it at the place of location of the permanent executive body.

The form of the annual report of the savings housing cooperative is endorsed.

Registered in the Ministry of Justice of the Russian Federation on February 15, 2006. Reg. No. 7497.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-04-15/31 of February 10, 2006

The Ministry of Finance of Russia explains the procedure of application of Item 10 of Article 2 of the Federal Law No. 119-FZ of July 22, 2005 having changed the procedure of payment of the value added tax. According to the mentioned provision having entered into force from January 1, 2006, VAT payers defining before January 1, 2006 the moment of determination of the taxable base as the day of dispatching of commodities (works, services) shall make exemptions for the amounts of the tax not paid at the purchase of commodities (works , services), proprietary rights that were entered in records before January 1, 2006 in the first six months of 2006 in equal portions.

If the VAT amount for commodities (works, services), proprietary rights that were entered in records before January 1, 2006 paid by the mentioned taxpayers in the appropriate tax period of the first six months of 2006 is lower than the VAT amount due for exemption under Item 10 of Article 2 of the Federal Law No. 119-FZ, the exemption applies to the VAT amount not greater than the amount of the estimated VAT share due for exemption under the given item. If the VAT amount is greater than the tax amount due for exemption, the taxpayer may exempt the actually paid VAT amount. In this case, recalculation of shares of unpaid VAT amounts due for exemption in subsequent tax periods is not made.

VAT amounts put forward to taxpayers defining before January 1, 2006 the moment of determination of the taxable base as the day of dispatching and paid by them partially before January 1, 2006 shall be subject to exemption in the tax period where the last VAT amount is presented for exemption for the payables for these fixed assets and non-materials assets available as of December 31, 2005.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 55 of January 31, 2006 on the Endorsement of the Procedure of Confirmation of the Main Type of Economic Activities of an Insurant in Obligatory Social Insurance against Industrial Accidents and Occupational Diseases - Legal Entity, As Well As the Types of Economic Activities of Divisions of an Insurant Being Independent Classification Units

Endorses the procedure regulating confirmation of the main type of activities of an insurant legal entity, as well as the types of economic activities of divisions of an insurant being independent qualification units. The given confirmation is used by the Social Insurance Fund of the Russian Federation to determine the class of professional risk of the type of economic activities corresponding to the main type of economic activities of the insurant or division of the insurant and the amount of insurance tariff rate in obligatory social insurance against industrial accidents and occupational diseases corresponding to this class.

The main type of economic activities is determined by the insurant independently according to the rules of qualifying the types of economic activities according to professional risk classes endorsed by the Decision of the Government of the Russian Federation No. 713 of December 1, 2005.

To confirm the main type of activities, the insurant shall submit on the annual basis before April 15 to the executive body of the Social Insurance Fund of the Russian Federation at the place of its registration a certain list of documents, after which the body of the Social Insurance Fund of the Russian Federation shall notify within two weeks the insurant of the amount of insurance tariff rate specified for it from the beginning of the current year corresponding to the class of professional risk of the main type of activities. In case of a failure to submit the documents, the insurant engaged in activities of several types will be included in the type of economic activities with the highest class of professional risk of the types of activities carried out by it.

The main type of economic activities of the newly created insurants does not require confirmation in the first year of their work.

The Order defines the terms permitting to qualify divisions of the insurant as independent classification units and specifies the list of documents to be used by the insurant to confirm the type of economic activities of divisions being independent classification units. Without confirmation of the activities of divisions, the insurant will be included as a whole in the type of economic activities corresponding to its main type of economic activities.

Registered in the Ministry of Justice of the Russian Federation on February 20, 2006. Reg. No. 7522.

Order of the Ministry of Finance of the Russian Federation No. 25n of February 10, 2006 on the Amendments to the Instruction on the Budget Accounting Work Endorsed by the Order of the Ministry of Finance of the Russian Federation No. 70n of August 26, 2004

Provides a new wording for the chart and correspondence of accounts of the budget accounting work, changes the sequence of accounts in the chart.

Specifies, in particular, that in the absence of operations reflecting activities of institutions in the correspondence of accounts of the budget accounting work, chief administrators of resources of the budget may define the necessary correspondence of accounts in the budget accounting work inasmuch as it does not contradict the Instruction on accounting work.

Introduces a new off-balance account 19 "Unidentified Receipts of the Budgets of Previous Years". The account is intended for the bodies providing for execution of budgets to register unidentified receipts of previous reporting periods written off in closing turnovers as financial results of previous reporting periods in cash execution of the budget, which must be rectified in the subsequent fiscal year. Analytical records for the account is provided in the Sheet of Unidentified Receipts.

The list of the forms of documents of OKUD class 05 "Uniform System of Financial, Accounting and Reporting Documents of Budget-Supported Institutions and Organisations" is extended to include the form of the act of the results of inventory taking. Changes the form of the act of writing off of soft and other utensils.

The Instruction is extended to include three new appendices: Table of Correspondence of the Code of Account of the Budget Accounting Work with the Code of Classification of Incomes, Agency, Functional Classification of Expenses of Budgets, Classification of Sources of Financing of the Deficit of Budgets; Classification of Operations of the State Management Sector; List of Amendments to the Normative Legal Acts of the Ministry of Finance of the Russian Federation.

The Order is entered into force from the date of official publication. The Order applies to relations emerging from January 1, 2006.

Decision of the Government of the Russian Federation No. 104 of February 22, 2006 on the Amendments to the Decision of the Government of the Russian Federation No. 926 of December 7, 2000

The structure of public security militia financed at the expense of the federal budget shall include divisions of the bodies of internal affairs on the air transport in charge of personal examinations.

Creation of the given divisions is envisaged to implement Article 85 of the Air Code of the Russian Federation stating that pre-flight and post-flight examinations of passengers, luggage, members of crews should be arranged involving employees of the bodies of internal affairs.

Divisions of the linear departments, sections of internal affairs on the air transport in charge of personal examinations shall be created, reorganised and liquidated by the Order of the chief of the appropriate department of internal affairs on the transport after coordination with the Chief of the Department of Public Order on the Transport of the Ministry of Internal Affairs of Russia.

Decision of the Government of the Russian Federation No. 103 of February 22, 2006 on the Endorsement of the Rules of Preparation and Use of Resources of the Joint Telecommunication Network of the Russian Federation to Provide for the Functioning of the Special-Purpose Communication Networks

Specifies the procedure of preparation and use of resources of the joint telecommunication network of the Russian Federation to provide for the functioning of the special-purpose communication networks.

Specifies that preparation and use of resources of the telecommunication network are implemented on the basis of the state contract for the works and/or rendering services to provide for the functioning of the special-purpose communication networks concluded with by the federal body of executive power supervising such networks (special user) with a communication operator. The state contract is concluded by the communication operator with the special user according to the priority procedure as compared to other users. The special user in charge of the organisation of the President's and governmental communication enjoys a priority right (as compared to other special users) to conclude the state contract.

Special users may conclude the state contract without tenders if the carrying out of works and/or rendering of communication services is provided for the amount not greater than the limiting amount of cash payments in the Russian Federation by legal entities under one transaction specified by the Central Bank.

Communication services are provided to the special user in compliance with the rules of rendering of communication services.

Decision of the Government of the Russian Federation No. 100 of February 20, 2006 on the Tied Federal Program "Improvement of Highway Traffic Safety in 2006-2012"

Endorses the tied federal program "Improvement of Highway Traffic Safety in 2006-2012".

The tasks of the program are: prevention of risky behaviour of participants of highway traffic; development of the system of driver training and providing access to them to highway traffic; reduction of child injury rates; improvement of traffic control in cities and other tasks.

The program is scheduled for the years 2006-2012 and is expected to be implemented in two stages: Stage I - years 2006-2007; Stage II - years 2008-2012.

A reduction of 1.5 times of the number of killed in highway accidents is expected as a result and by 10% the number of injured in highway accidents in 2012 as compared to 2004.

In the framework of the program it is envisaged to implement the measures aimed at improvement of highway traffic control in cities, development of the system of rendering aid to victims of accidents, improvement of the normative, legal, methodology and organisational fundamentals of the system of management in the sphere of highway safety, as well as other measures.

The total volume of financing of the program makes Rbl 52,765 million, including: Rbl 21,630 million from the federal budget; Rbl 30, 602.7 million from the budgets of the subjects of the Russian Federation; Rbl 532.3 million from extra-budgetary sources.

For current management of the program, a federal state institution is created under the auspices of the Ministry of Internal Affairs of Russia - Directorate for the Management of the Tied Federal Program "Improvement of Highway Traffic Safety in 2006-2012".

The state coordinator is the Ministry of Internal Affairs of Russia.

Decision of the Government of the Russian Federation No. 98 of February 20, 2006 on the Endorsement of the Rate of the Import Customs Duty for Mercury Lamps

The rate of the import customs duty for mercury lamps is fixed in the amount of 15% of the customs cost, however, not less than EUR 0.35 a piece. Earlier, this rate was introduced by the Decision of the Government of the Russian Federation No. 307 of May 18, 2005 on the interim rate of the import customs duty for mercury lamps for 9 months.

The Decision is entered into force from March 24, 2006.

Decision of the Government of the Russian Federation No. 95 of February 20, 2006 on the Procedure and Terms for Qualifying the Person As Invalid

The work to recognise the person an invalid is vested in the federal state institutions of medical and social expert evaluation: Federal Bureau of Medical and Social Expert Evaluation, chief bureaus of medical and social expert evaluation, as well as the bureaus of medical and social expert evaluation in cities and regions being the branches of chief bureaus. Medical and social expert evaluation of a citizen is arranged in the bureau at the place of residence or place of stay. Medical and social expert evaluation is arranged in the chief bureau if the citizens appeals against the decision of the bureau or in cases requiring special types of examination. Medical and social expert evaluation is arranged in the Federal Bureau of Medical and Social Expert Evaluation if the decision of the chief bureau is appealed against, as well as if requested by the chief bureau.

As in the case of the earlier Regulation, the rules envisage that to recognise a person as invalid, it is necessary to have three prerequisites simultaneously - health impairment with stable disorders of the bodily functions stipulated by diseases, injuries or defects, restricted life functions, as well as the need for measures of social protection.

The periods of re-certification of invalids did not change. Group I invalids are certified once in two years, Group II and III invalids - once a year and invalid children - once during the period for which he is included in the child invalid category.

The new rules empower the specialists of the bureaus of medical and social expert evaluation with the duty to convey to the citizen (his legal representative) the procedure and terms of qualifying him as invalid, as well as provide explanations to citizens on issues pertaining to disability.

The Ministry of Public Health and Social Development of Russia is ordered to work out together with all-Russia public associations of invalids classifications and criteria to be used in the medical and social expert evaluation for citizens by federal state institutions of medical and social expert evaluation.

Invalidates the Decision of the Government of the Russian Federation No. 965 of August 13, 1996 on the procedure to recognise the citizens as invalids.

Decision of the Government of the Russian Federation No. 94 of February 20, 2006 on the Federal Body of Executive Power in Charge of Control in the Sphere of Placing of Orders for Supplies of Commodities, Carrying out Works, Rendering Services for the Federal State Needs

The Federal Antimonopoly Service is empowered with authority of control in the sphere of placing of orders for supplies of commodities, carrying out works, rendering services for the federal state needs, except for the authority of control in the sphere of placing of orders for supplies of commodities, carrying out works, rendering services for the state defence order, which is vested in the Federal Service for the State Defence Order. An appropriate amendment is prepared to the Regulation on the Federal Antimonopoly Service.

Invalidates individual decisions of the Government on the contests for the placing of orders for the state needs and authority of the federal bodies of executive power of control in the sphere of placing of state orders.

Order of the Government of the Russian Federation No. 229-r of February 20, 2006

In pursuance of Article 16 of the Federal Law on the placing of orders for supplies of commodities, carrying out works, rendering services for state and municipal needs, the Government of the Russian Federation reports the opening of the official site in the Internet - www.zakupki.gov.ru - to place information on the orders for supplies of commodities, carrying out works, rendering services for the state needs.

The authority of site maintenance is vested in the Ministry of Economic Development of Russia.

Order of the Federal Guard Service of the Russian Federation No. 28 of January 23, 2006 on the Procedure to Make Payments to Legal Advice Offices and Boards of Lawyers As Remuneration and/or Compensation for the Legal Aid Rendered to Draft Servicemen on Issues of the Military Service, As Well As for Other Reasons Specified in the Federal Laws

Paying out to legal advice offices and boards of lawyers of remuneration and/or compensations when they render legal aid to draft servicemen on issues of the military service, as well as for other reasons specified in the Federal Laws, shall be arranged in compliance with the Decision of the Government of the Russian Federation No. 445 of July 23, 2005.

Decision to make the payment is taken by the commander (chief) of the military unit where the man serves on the basis of: agreement (civil contract concluded in a simple written form between the serviceman (his authorised person) and the lawyer; acts of execution of works signed by the parties and attached to the cover letter drawn up on the letterhead of the legal advice office or board of lawyers and certified with a seal.

The money is transferred by financial bodies of the federal bodies of the state guard service where servicemen get monetary subsistence.

The Order specifies the time limits to make payments and the procedure of determination of the their amounts.

Registered in the Ministry of Justice of the Russian Federation on February 20, 2006. Reg. No. 7531.

Order of the Ministry of Finance of the Russian Federation No. 23n of February 6, 2006 on the Endorsement of the Form "Information of Accrued Amounts of the Uniform Social Tax from Incomes of Lawyers" and Its Filling Recommendations

Endorses the form "Information on Accrued Amounts of the Uniform Social Tax from Incomes of Lawyers", as well as its filling recommendations. The information drawn up to the endorsed form is submitted for the tax period by the boards of lawyers, lawyer bureaus, legal advice offices on paper or in the electronic form. The form specimen is provided.

The Order shall apply beginning with the information on accrued amounts of the uniform social tax from lawyer incomes for the year 2005.

Registered in the Ministry of Justice of the Russian Federation on February 20, 2005. Reg. No. 7529.

Order of the Ministry of Finance of the Russian Federation No. 19n of January 31, 2006 on the Endorsement of the Form of the Tax Declaration for the Uniform Social Tax for Taxpayers Making Payments to Natural Persons and Its Filling Procedure

Endorses a new form of the tax declaration for the uniform social tax for taxpayers making payments to natural persons.

Also endorses the procedure of filling of the declaration. As specified in the common requirements to the filling procedure, the declaration may be submitted on paper or in the electronic form. Declaration on paper may be submitted by the taxpayer to the tax body personally or through a representative, sent as a mail dispatch with a list of enclosure or transferred via telecommunication channels. (When sending the declaration by mail or via telecommunication channels, the day of its submission is considered to be the day of dispatch).

The Order defines which information must be indicated on each page of the declaration by Russian and foreign organisations and natural persons.

The title sheet of the declaration, as well as the sections "Amount of Tax Due to the Federal Budget and State Extra-Budgetary Funds", "Calculation of the Uniform Social Tax", "Distribution of the Taxable Base (Line 0100) and the Number of Natural Persons by Increments of the Regression Scale" of the declaration shall be filled out by all taxpayers. Section "Summary Figures for the Tax Period for the Estimate of the Uniform Social Tax by Organisations That Have Separate Divisions Executing the Duty to Pay the Tax and Submit the Tax Declaration" shall be filled out by appropriate organisations only. Sections "Payments Accrued with the Taxpayer in Favour of Natural Persons Being Group I, II and III Invalids Included in Lines 0400-0440 of Section 2" and the "Estimate of Terms Permitting to Apply Tax Exemptions" shall be filled out by only those taxpayers enjoying tax exemptions under Subitems 1, 2 of Item 1 of Article 239 of the Tax Code of the Russian Federation. The Procedure defines the rules of filling of ea ch of the mentioned sections.

A guide is also attached to the Procedure "Codes of Taxpayer Personal Identification Documents" and the list of the regional codes.

Pursuant to the endorsement of the new form of the tax declaration, invalidates the Order of the Ministry of Finance of the Russian Federation No. 21n of February 10, 2005 on the endorsement of the form of the tax declaration for the uniform social tax for persons making payments to natural persons and its filling procedure.

Registered in the Ministry of Justice of the Russian Federation on February 20, 2005. Reg. No. 7523.

Order of the Ministry of Foreign Affairs of the Russian Federation No. 19640 of December 12, 2005 on the Endorsement of the Tariff of Fees for the Services Rendered by the Ministry of Foreign Affairs of the Russian Federation and Representations of the Ministry of Foreign Affairs of the Russian Federation on the Territory of the Russian Federation

Endorses the tariff of fees for the services rendered by the Ministry of Foreign Affairs of the Russian Federation and representations of the Ministry on the territory of the Russian Federation.

Envisages amounts of fees for the services pertaining to registration of organisations in the Consular Department of the Ministry of Foreign Affairs of Russia and representations of the Ministry on the territory of the Russian Federation, drawing up of visas to foreign citizens and stateless persons, drawing up of visas in exclusive cases to foreign citizens by representations of the Ministry of Foreign Affairs of Russia in the points of transfer through the state border of the Russian Federation and on the adjacent territory, information services and advice provided to Russian and foreign natural persons and legal entities.

Exemptions from fees apply to the federal bodies of state power and organisations financed exclusively from the federal budget of the Russian Federation. Earlier, the given exemption was envisaged also for the cases of financing from the budgets of the subjects of the Russian Federation.

Invalidates the Order of the Ministry of Foreign Affairs of the Russian Federation No. 14383 of November 26, 1998 having specified the tariff of fees that was in effect from December 15, 1998.

Registered in the Ministry of Justice of the Russian Federation on February 17, 2006. Reg. No. 7520.

Order of the Ministry of Finance of the Russian Federation No. 24n of February 7, 2006 on the Endorsement of the Form of the Tax Declaration for the Profit Tax from Organisations and Its Filling Procedure

Endorses a new form of the tax declaration for the profit tax from organisations and its filling procedure.

The taxpayers shall submit declarations for the profit tax from organisations for the reported period no later than 28 days after the end of the appropriate reporting period. The declarations shall be submitted by taxpayers, including those making advance payments on the monthly basis proceeding from the actual profit, no later than March 28 of the year following the expired tax period. The declaration is submitted on paper or in the electronic form.

The Order shall apply beginning with the tax declaration for the profit tax from organisations for the first reporting period of 2006. From this time on, the form of the declaration for the profit tax from organisations does not apply endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-02/614 of November 11, 2003 and its filling Instruction endorsed by the Order of the Ministry of Taxation of Russia No. BG-3-02/585 of December 29, 2001.

Registered in the Ministry of Justice of the Russian Federation on February 20, 2005. Reg. No. 7528.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 104 of December 21, 2005

The Presidium of the Higher Arbitration Court of the Russian Federation summarised the practice of application by arbitration courts of the norms of the Civil Code on some reasons of termination of obligations.

The Higher Arbitration Court emphasised that an obligation may be terminated on the basis of Article 417 of the Civil Code of the Russian Federation regulating the procedure of termination of obligations on the basis of the act of the state body and in cases when an act of the body of local government is adopted, making it impossible to execute the obligation. Since the issue of the consequences of adoption by the body of local government of the act making it impossible to execute the obligation is not regulated, a law analogue is to be applied. According to the Higher Arbitration Court, revocation of the license from the debtor because of illegal actions of the license holder and the failure to execute the obligation because of it may not serve as grounds to terminate the debtor obligations as a result of adoption of the act of the state body.

The Higher Arbitration Court supported the idea that discontinuation of the contract implies termination of obligations for the future and does not deprive the creditor of the right to demand from the debtor amounts of the main debt having accrued before discontinuation of the contract and proprietary sanctions because of the failure to execute or improper execution of the contract.

The courts are recommended to keep in mind that a unilateral client refusal from execution of the paid services contract does not terminate the client obligation to cover necessary executor expenses suffered by him as a payment for the services not rendered by the moment of the unilateral client refusal of execution of the contract.

The position is emphasised pertaining to delimitation of the debt forgiveness and donation. Creditor and debtor relations in debt forgiveness may be qualified as donation only if the court has revealed the creditor intention to release the debtor from the duty to pay the debt as a donation. In this case, debt forgiveness must be subject to prohibitions specified in the Civil Code of the Russian Federation pertaining to donation among commercial organisations.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 103 of December 21, 2005

Presidium of the Higher Arbitration Court of the Russian Federation summarised the practice of application by arbitration courts of the norms of the Civil Code on termination of obligations through novation - replacement at the agreement of the parties of the initial obligation existing between them with another obligation with another subject or method of execution.

According to the Higher Arbitration Court, the courts must keep in mind that obligation is terminated by novation only if the will of the parties is definitely aimed at replacing the initial obligation existing between them with another obligation. If the parities wish to commit a novation they must express it definitely. The novation agreement must show unambiguously that the parties implied replacement of the initial obligation with another obligation which implies certain legal consequences for them, in particular, impossibility to claim execution of the initial obligation. Besides, to terminate the obligation through novation, it is necessary to coordinate significant terms of the obligations by the parties which is envisaged by the parties to terminate the initial obligation.

If otherwise is not envisaged in the agreement of the parties, from the moment of conclusion of the novation agreement, the duty to pay the forfeit for the period preceding the conclusion of the mentioned agreement accrued because of the delay of execution of the initial obligation by the debtor is terminated.

Agreement between the parties changing the time limits and procedure of payments under the credit contract does not imply the change of the method of execution of the obligation, therefore not being a novation.

According to the Higher Arbitration Court, a novation agreement between the recoverer and the debtor committed at the stage of execution proceedings, but not endorsed by the court as an accord and satisfaction, is not considered concluded. In this case, the novation agreement may have powers only if endorsed by the court as an accord and satisfaction.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 102 of December 21, 2005

Presidium of the Higher Arbitration Court of the Russian Federation summarised the practice of application by arbitration courts of the norms of the Civil Code on the payoff (Article 409 of the Civil Code of the Russian Federation).

Obligation is terminated from the moment of granting payoff instead of execution, rather than the moment of achieving an agreement on the payoff by the parties. The payoff agreement implies the debtor right for replacement of execution and the creditor duty to accept the payoff. If the payoff agreement is concluded, the creditor may not demand execution of the initial obligation before expiry of the time of granting the payoff specified by the parities. If otherwise is not specified in the payoff agreement, any obligations under the contract, including the duty to pay the forfeit, are terminated with the granting of the payoff.

If the cost of the granted payoff is less than the debt under the obligation, it is terminated completely or partly depending on the will of the parties expressed in the payoff agreement. If it is impossible to reveal the will of the parties through a literal interpretation of the words and expressions available in the payoff agreement, comparison of an ambiguous provision with other provisions and the sense of the agreement on the whole, as well as through other methods, the courts are recommended to proceed from the fact that the obligation is terminated completely.

If the payoff agreement does not violate the rights and legal interests of third parties or public interests, the granting of the payoff may also terminate an obligation of return of what is obtained under an invalid transaction. Since the legislator did not envisage directly restrictions on similar agreements, the granting of the payoff may terminate any obligation.

Order of the Ministry of Agriculture of the Russian Federation No. 18 of February 1, 2006 on the Endorsement of the Method of Visual Determination of the Fact of Opening of the Container of Alcoholic Product

The Ministry of Agriculture of Russia has developed a method specifying the ways of visual determination of the fact of opening of the container and the conditions when the container is considered to be opened. Determination of the fact of opening is done by visual examination of the container with a naked or aided eye, with or without special devices that do not cause disruption of integrity or deformation of the closure but permit to determine visually the fact of opening.

The container is considered to be opened, in particular, in case of destruction of the cap sealing of aluminium foil, in the presence of cracks and breaking of wax coating, if the opening tab on the cans is torn out or deformed. When using a metal closure (wire hood), the container is considered opened if the tail of the lower hood is torn out, if there are cuts or breaking on the wire, as well as the hood tail has less than four waps.

Registered in the Ministry of Justice of the Russian Federation on February 26, 2006. Reg. No. 7540.

Direction of the Central Bank of Russia No. 1656-U of February 6, 2006 on the Actions in Cases of Revealed Facts (Signs) of Generation of Sources of Own Resources (Capital) (Part Thereof) Using Improper Assets

Specifies the procedure of actions in cases of revealed signs of generation by the credit organisation of sources of own resources (capital) (part thereof) when investors use improper assets.

The authority to check and assess the assets and liabilities of credit organisations rests with the territorial institutions of the Bank of Russia and the structural divisions of its central office - Department of Bank Regulation and Enforcement of the Bank of Russia, Chief Inspection of Credit Organisations of the Bank of Russia, Department of Licensing of Activities and Financial Rehabilitation of Credit Organisations of the Bank of Russia. Each of the mentioned subjects, respectively, may reveal the fact or signs of generation of the sources of own resources (capital) (part thereof) of the credit organisation if investors use improper assets. Different rules of further actions are specified depending on who has initiated the check procedure.

In any case when appropriate facts are revealed, territorial institutions or structural divisions of the Bank of Russia shall prepare proposals to demand the credit organisation to adjust own resources (capital). According to the common rule, after revealing the facts or signs of generation of sources of own resources by the credit organisation when investors use improper assets, a check of obtained information is arranged, the credit organisation being provided with opportunity to repulse or explain the revealed facts.

If explanations of the credit organisation on generation of own resources fail to repulse the facts of attraction of improper assets, the credit organisation gets an order to liquidate the risks stipulated by the fact of providing property to investors permitting to generate sources of own resources with improper assets.

The methods to liquidate (cover) the mentioned risks shall be: reduction of the registered capital; reduction of emission incomes; replacement by investors of the credit organisation or third parties of assets of the credit organisation stipulated by the fact of providing property to investors permitting to generate sources of own resources with improper assets with assets that do not have improper signs and have a real value corresponding to the balance cost of replaced assets; creation for such assets and conditional obligations assumed by the credit organisation reserves for possible losses in the amount corresponding to the balance cost of replaced assets or the amount of conditional obligations assumed by the credit organisation.

In case of a failure on the part of the credit organisations to fulfil orders to liquidate the risks, measures of forced interference may be applied to them.

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

Registered in the Ministry of Justice of the Russian Federation on February 26, 2006. Reg. No. 7539.

Order of the Federal Service for Financial Markets No. 06-4/pz-n of January 12, 2006 on the Amendments to the Regulation on Activities in Organisation of Trade at the Securities Market Endorsed by the Order of the Federal Service for Financial Markets No. 04-1245/pz-n of December 15, 2004

Amends the Regulation defining the requirements to activities in organisation of trade at the securities market of the Russian Federation permitting to include securities in quotation lists A (first and second level) and B, but also in quotation list C in the course of the listing procedure.

Includes additional provisions regulating the procedure of inclusion of stocks in quotation list C. Defines the requirements for inclusion of stocks in the given list, among which, in particular, is the one that the stocks of the issuer shall be placed for the first time through an open subscription, the services of placing the stocks to be provided by a broker, or offered for public circulation for the first time through a stock exchange or a broker to commit transactions of stocks alienation pertaining to such offer.

The stocks in quotation list C shall be included for the period not greater than 3 months from the date of the end of placing the stocks at the stock exchange. Upon expiry of the mentioned time limit, the stocks must be transferred into another quotation list (the list of securities permitted for tenders without the listing procedure) on condition of compliance with the requirements for inclusion of stocks in the appropriate quotation list (to permit the securities for tenders without the listing procedure).

Also defines the terms of delisting of securities by the stock exchange (exclusion of securities) from quotation list C.

Specifies the procedure of inclusion in the quotation list of securities of issuer created by reorganisation of several legal entities. Securities of such issuer may be included not higher than the lowest level of the quotation lists including securities of legal entities having created the issuer.

Specifies the duty of the stock exchange to suspend the tenders for the futures contract and/or option contract in case of change of the current market price (current value) of the appropriate contract envisaging an increase of the initial margin to be transferred by participants of tenders. When the tenders are renewed, participants of tenders having failed to transfer the initial margin may commit only transactions to close their positions in the earlier committed transactions.

Registered in the Ministry of Justice of the Russian Federation on February 26, 2006. Reg. No. 7538.

Letter of the Central Bank of Russia No. 19-T of February 10, 2006 on the Methodology Recommendations on the Procedure of Drawing up and Submission of Financial Reports by Credit Organisations

The new methodology recommendations take account of the requirements of the actual international accounting standards as of January 1, 2005. The document examines the structure and content of the forms of financial reports, preparation and drawing up of financial reports, their audit, publication, submission and use.

Invalidates the Letter of the same name of the Bank of Russia No. 181-T of December 25, 2003.

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