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Monitoring of the Federal Legislation dated 17.04.2006

Decision of the Government of the Russian Federation No. 209 of April 11, 2006 on Some Issues Pertaining to Classification of Highways in the Russian Federation

Changes the classification of highways located on the territory of the Russian Federation. If earlier, the highways were subdivided by affiliation (public-use, agency and private), according to the amendments, all highways are classified according to public-use principle, including the highways of federal significance, regional, local significance, highways of residential settlements and non-public-use ones (highways in possession or use of legal entities or natural persons and used by them for own, technological or private needs).

The list of public-use highways of federal significance, as well as the highways of defence or special significance, is endorsed by the Government of the Russian Federation. The lists of non-public-use highways qualified as the property of the Russian Federation are endorsed by the authorised federal bodies of executive power.

Appropriate amendments are introduced in the Regulation on the Federal Highway Agency.

Decision of the Government of the Russian Federation No. 206 of April 11, 2006 on the Amendments to Some of the Acts of the Government of the Russian Federation Pertaining to Improvement of the State Cadastral Assessment of Lands

In view of the improvement of the state cadastral assessment of lands and redistribution of authority of the bodies of state power in this sphere, amends individual acts of the Government of the Russian Federation regulating appropriate issues.

Thus, corrections are introduced in the rules of carrying out of the state cadastral assessment of lands endorsed by the Decision of the Government of the Russian Federation No. 316 of April 8, 2000. The functions of cadastral assessment are assumed by the specially formed Federal Agency of Cadastre of Objects of Immovable Property instead of the State Committee of the Russian Federation for the Land Policy. The agency is deprived of the right to endorse the results of the carried out cadastral assessment. The state cadastral assessment of lands shall be carried out at least once in 5 years but no sooner than once in 3 years.

A rule is also introduced stating that in cadastral registration of the newly formed land plots, as well as the current changes pertaining to changes in the category of lands, type of permitted use or refinement of the area of the land plots, determination of their cadastral cost is carried out on the basis of the results of the state cadastral assessment of lands.

The Ministry of Economic Development of Russia shall assume the duty to work out methodology recommendations and normative and technical documents on the state cadastral assessment of lands.

Appropriate changes are also introduced in the Decision of the Government of the Russian Federation No. 202 of April 8, 2004 "Issues of the Federal Agency of Cadastre of Objects of Immovable Property", Regulation on the Federal Agency of Cadastre of Objects of Immovable Property endorsed by the Decision of the Government of the Russian Federation No. 418 of August 19, 2004, as well as the Regulation on the Ministry of Economic Development and Trade of the Russian Federation endorsed by the Decision of the Government of the Russian Federation No. 443 of August 27, 2004.

Order of the Federal Service for Financial Markets No. 06-23/pz-n of March 7, 2006 on the Amendments to the Order of the Federal Service for Financial Markets of Russia No. 05-53/pz-n of October 27, 2005 on the Endorsement of the Procedure of Committing Marginal Transactions by Professional Participants of the Securities Market Engaged in Broker Activities for a Certain Category of Clients

The date of entry into force of the procedure of committing marginal transactions by professional participants of the securities market engaged in broker activities for a certain category of clients is transferred from April 1 to May 1, 2006.

Registered in the Ministry of Justice of the Russian Federation on April 11, 2006. Reg. No. 7681.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-04/1/297 of March 29, 2006

According to the provisions of Article 247 of the Tax Code of the Russian Federation, resources received in the bank cash department from employees or collected from employee earnings to pay the full cost of communication services in favour of employees are recognised as bank incomes for the purposes of the profit tax from organisations and are registered in the determination of the taxable base for the profit tax if the expenses of payment for the communication services were earlier taken into account in the determination of the taxable base for the given tax.

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