Monitoring of the Federal Legislation dated 22.02.2006

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.