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Daily Monitoring of the Legislation

Monitoring of the Federal Legislation dated 14.07.2006

Federal Constitutional Law No. 3-FKZ of July 12, 2006 on the Amendments to Articles 24 and 33.1 of the Federal Constitutional Law on the Courts of Arbitration in the Russian Federation <br>

Pursuant to the creation of the new subject of the Russian Federation of the Kamchatka Territory having united the Kamchatka Province and the Koryak Autonomous District and creation of the Arbitration Court of the Kamchatka Territory instead of the Arbitration Court of the Kamchatka Province, amends Articles 24 and 33.1 of the Federal Constitutional Law on the courts of arbitration of the Russian Federation stating that from the moment of formation of the Arbitration Court of the Kamchatka Territory until January 1, 2009, the checking of the court rulings adopted by the Arbitration Court of the Kamchatka Province shall be vested in the 5th Appellate Arbitration Court and the Federal Arbitration Court of the Far-Eastern District.

The Federal Constitutional Law is entered into force from the day of the forming of the Arbitration Court of the Kamchatka Territory.

Federal Constitutional Law No. 2-FKZ of July 12, 2006 on the Forming in the Russian Federation of the New Subject of the Russian Federation As a Result of the Merger of the Kamchatka Province and the Koryak Autonomous District <br>

From July 1, 2007, forms a new subject of the Russian Federation - Kamchatka Territory - as a result of the merger of the two bordering subjects of the Russian Federation - Kamchatka Province and the Koryak Autonomous District. The forming of the new subject is stipulated by the need to speed up the social and economic development and improve the living standards of the population of the Koryak Autonomous District.

The administrative territorial unit of the Koryak District is created in the Kamchatka Territory within the boundaries of the Koryak Autonomous District

The transient period for the creation of the Kamchatka Territory is specified from the day of entry into force of the Federal Constitutional Law founding it till the day of the forming of the legislative and higher executive bodies of state power of the Kamchatka Territory.

The Law defines the procedure of legal succession, as well as the functioning in the transient period of the bodies of state power of the Kamchatka Province and the Koryak Autonomous District, territorial bodies of the federal bodies of executive power, the courts. Specifies the procedure of forming of the legislative and executive bodies of state power of the Kamchatka Territory, particulars of drawing up, examination, endorsement and execution of the budgets of the Kamchatka Province and the Koryak Autonomous District for the year 2007 and the budget of the Kamchatka Territory for the year 2008. Examines separately the correspondence of laws and other normative legal acts of the Kamchatka Territory, Kamchatka Province and the Koryak Autonomous District.

To preserve the national originality, develop national languages and national cultures of the native small peoples of the territory of the Kamchatka Territory, opportunities of forming of the territory of traditional use of nature of small peoples of the North, Siberia and the Far East are envisaged.

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

Federal Law No. 108-FZ of July 12, 2006 on the Amendments to the Federal Law on the Physical Culture and Sports in the Russian Federation <br>

Introduces the sports passport for identification of sports affiliation and sports qualification of sportsmen. It is obligatory for all citizens engaging in selected sports activities on the regular basis and taking part in sports competitions. In the absence of the sports passport, the sportsmen (citizens of the Russian Federation) will not be permitted to take part in all-Russia sports events. The presence of the sports passport is necessary also when sportsmen (citizens of the Russian Federation) transfer from one sports club to another.

The sports passport indicates the full name, date of birth, affiliation with a sports organisation, selected type of sports, information on awarded sports grades and ranks, confirmation of fulfilled qualification normatives, anthropometrics and physiology information, figures of medical tests, sports achievements, information of disqualification, state awards and other forms of rewards. The mentioned information (except for the physiology and medical figures) may be used and disseminated freely for the purposes of the sportsman's sports activities.

The Federal Law is entered into force from January 1, 2007.

Federal Law No. 107-FZ of July 12, 2006 on the Amendments to Some of the Legislative Acts of the Russian Federation Pertaining to Abandoning of the Form of Vote against All Candidates (against All Lists of Candidates) <br>

Amends three Federal Law: No. 67-FZ of June 12, 2002 on the main guarantees of electoral rights and the right to participate in the referendum of the citizens of the Russian Federation, No. 19-FZ of January 10, 2003 on the election of the President of the Russian Federation and No. 51-FZ of May 18, 2005 on the election of the deputies of the State Duma of the Federal Assembly of the Russian Federation omitting column "Against All Lists of Candidates" ("Against All Candidates") for election bulletins of all levels.

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

Provisions of the Federal Law do not apply to legal relations pertaining to elections assigned before its entry into force.

Federal Law No. 106-FZ of July 12, 2006 on the Amendments to Individual Legislative Acts of the Russian Federation Refining the Procedure of Nomination of Candidates to Elected Positions in the Bodies of State Power <br>

The amendments specify that the State Duma deputy may only be a member of the political party in whose federal list of candidates he was permitted to participate in the distribution of the deputy mandates in the State Duma, thus prohibiting the transfer of deputies from one political party to another, which is expected to provide for stability of activities of deputy associations (fractions). Violation of the given rule shall imply an early termination of the deputy authority. At the same time, the law permits the party member deputy to leave it to become a non-party deputy. His authority in this case is not terminated.

The mentioned provisions shall apply also to the deputies of the legislative (representative) bodies of state power of the subjects of the Russian Federation. Since a mixed election system is used in the elections of the given level (through party lists and by districts), the deputy fractions beside deputies of political parties having formed the fraction may include the deputies elected in single-mandate (multiple-mandate) districts. The deputies elected from political parties may not leave the fraction. The deputies elected in the districts and forming part of the fraction must be either the members of the party having formed this fraction or non-party members. The failure to observe the mentioned requirements implies an early termination of the deputy authority.

The Law introduces a prohibition for political parties to nominate as candidates for deputies and to other elected positions in the bodies of state power and local government the citizens being members of other political parties. The given prohibition restricts opportunities of parties failing to enjoy a real support of the electorate to use resources of more powerful parties to get positions in the bodies of state power and local government.

The Federal Law is entered into force from the day of its official publication. Provisions pertaining to the deputies of the State Duma of the Russian Federation and legislative (representative) bodies of state power of the subjects of the Russian Federation do not apply to convocations elected before the entry into force of the Federal Law. The prohibition to nominate the candidates of other political parties applies to legal relations pertaining to elections assigned after the entry into force of the given Federal Law.

Letter of the Federal Tax Service No. GV-6-02/664@ of June 30, 2006 on the Submission of the Correcting (Adjusted) Tax Declarations for the Profit Tax from Organisations <br>

Explains the procedure of submission and filling out of the correcting (adjusted) tax declarations for the profit tax from organisations by taxpayers possessing separate divisions.

The correcting tax declarations for the given tax for the past reporting (tax) periods before January 1, 2006 shall be submitted by organisations having switched over from January 1, 2006 to the payment of the profit tax from organisations to the budgets of the subjects of the Russian Federation through their responsible separate divisions to the tax body at the place of location of the mentioned separate divisions.

In case of the taxpayer decision to pay on his own the profit tax for all of its separate divisions located in the same subject of the Russian Federation as the parent organisation, the adjusted declarations for the separate divisions shall be submitted to the tax body at the place of registration of the taxpayer (parent organisation).

The adjusted tax declarations shall be submitted on the specified blank form available in the reporting (tax) period where the recalculation of the tax obligations pertain.

In this case, Section I of the adjusted tax declarations show the same OKATO codes that were used in the initial tax declarations submitted at the place of location of the separate divisions.

Information of the adjusted tax declarations on the amounts of tax in addition (reduction) to the budget of the subject of the Russian Federation is recorded in the RSB card with the OKATO code of the place of location of the responsible separate division (parent organisation). The same OKATO code is shown in the payment document to transfer the tax to the budget of the subject of the Russian Federation.

The Letter also explains the procedure of recalculation of appropriate obligations to the local budgets and the procedure of recording of the given recalculation in the adjusted declarations.

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