Windfall tax for major companies to be introduced in Russia

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Daily Monitoring of the Legislation

Monitoring of the Federal Legislation dated 21.07.2006

Decision of the Government of the Russian Federation No. 446 of July 18, 2006 on the Cost of Insurance Year for the Year 2006



The cost of insurance year for the year 2006 proceeding from the tariff rate of insurance contributions for obligatory pension insurance and the minimum amount of labour remuneration as of January 1, 2006 is endorsed in the amount of Rbl 1,344. The similar cost for the year 2005 amounted to Rbl 1,209.6.

According to the Federal Law on obligatory pension insurance in the Russian Federation, the cost of the insurance year is used to fix the amount of the monthly fixed payment of insurance contributions to the budget of the Pension Fund of Russia paid by insurants.

Decision of the Government of the Russian Federation No. 432 of July 14, 2006 on the Licensing of Individual Types of Activities at Financial Markets



Endorses four provisions specifying the procedure of licensing of activities of investment funds, activities of management of investment funds, shared investment funds and non-state pension funds, activities of special depositaries of the mentioned funds, as well as activities of non-state pension funds in pension support and pension insurance.

In all of the mentioned cases, the licensing is vested in the Federal Service for Financial Markets of Russia. The licence is granted for 5 years, except for the activities of non-state pension funds in pension support and pension insurance. The Decision lists the types of violations of the license requirements and terms considered to be the major ones that may entail a revocation of the license.

Order of the Federal Service for Tariff Rates No. 122-s/l of June 9, 2006 on the Endorsement of the Method of Calculation of the Amount of Economically Substantiated Expenses and the Normative of Profit to Use in the Forming of the Regulated Tariff Rates for the Services of Public-Use Telecommunication



The method is intended for use by the federal body of executive power in charge of regulation of natural monopolies and by communication operators being the subjects of natural monopolies in the sphere of communication in the estimates of tariff rates for the regulated communication services.

The Order defines the list of expenses included in the economically substantiated costs pertaining to the services of public-use telecommunication.

The amount of the normative of profit is calculated using information of the communication operator for the reporting period proceeding from: cost of fixed and other assets necessary for the rendering of services of public-use telecommunication; amount of resources in circulation necessary for the rendering of services of public-use telecommunication; norms of profit (profitability) for the capital used to render the services; cost of capital of the communication operator. Determination of the amount of profit is envisaged stage by stage (in 7 stages).

The Order provides the forms of tables filled out as a results of determination of the estimate of amortisation deductions, estimate of economically substantiated expenses and the normative profit.

Registered in the Ministry of Justice of the Russian Federation on July 17, 2006. Reg. No. 8073.

Order of the Federal Service of Enforcement in the Sphere of Communication No. 52 of June 28, 2006 on the Endorsement of the Procedure of Publication and Entry into Force of the Acts of the Federal Service of Enforcement in the Sphere of Communication Recognised by the Ministry of Justice of the Russian Federation As Not Needing the State Registration



The acts of the Federal Service of Enforcement in the Sphere of Communication (signed by the head or the person executing his duties) recognised by the Ministry of Justice of Russia as not needing the state registration must be published in the official source founded by the Ministry of Information Technologies and Communication - the monthly journal SvyazInform - while placing simultaneously on the official site of the Federal Service of Enforcement in the Sphere of Communication. The publishing in the mentioned journal is an official publication of the act of the Federal Service of Enforcement in the Sphere of Communication.

The acts of the Federal Service of Enforcement in the Sphere of Communication due for publication shall enter into force from the day of their signing, if the acts themselves do not envisage another procedure of their entry into force.

Registered in the Ministry of Justice of the Russian Federation on July 13, 2006. Reg. No. 8057.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 476 of June 13, 2006 on the Amendments to the Order of the Ministry of Public Health and Social Development of the Russian Federation No. 328 of August 23, 1999 on the Rational Assigning of Medicines, Rules of Issue of Prescriptions for Them and the Procedure of Sale by Apothecary Institutions (Organisations)



Pursuant to the introduction of the new form of the blank prescription - registration form 148-1/u-06(l) for optimisation of medicinal supplies for citizens entitled for the state social aid in the form of a set of social services and citizens entitled for the medicines free of charge or with a discount, amends appropriately the Order of the Ministry of Public Health and Social Development No. 328 of August 23, 1999 on the rational assigning of medicines, rules of issue of prescriptions for them and procedure of their sale by apothecary institutions (organisations). Provides the form of the blank prescription and its filling recommendations.

Registered in the Ministry of Justice of the Russian Federation on July 13, 2006. Reg. No. 8044.

Order of the Ministry of Finance of the Russian Federation No. 88n of June 9, 2006 on the Endorsement of the Regulation on the Procedure for Coordination of the Rules of Internal Control in Organisations Carrying out Operations with Monetary Resources or Another Property Where Enforcement Bodies Are Not Available



Endorses a new Regulation on the procedure of coordination of the rules of internal control in organisations carrying out operations with monetary recourses or another property where enforcement bodies are not available. According to it, the rules of internal control of the mentioned organisations worked out for the purpose of combating of legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism shall be presented for coordination to interregional departments of the Federal Service for Financial Monitoring in the federal districts. The previous Regulation required the rules to be coordinated in the Committee of the Russian Federation for Financial Monitoring (later reorganised into the Federal Service for Financial Monitoring of the Russian Federation).

Changes the list of organisations that must submit their rules of internal control for coordination to the Federal Service of Financial Monitoring. In addition to the leasing companies, pawnshops and organisations maintaining sweepstakes and bookmaker offices or those arranging lotteries, sweepstakes (pari mutuel) and other games of chance, including the ones in the electronic form, the list shall include now organisations rendering mediation services in purchase and sale transactions for immovable property.

Organisations buying and selling precious metals and precious stones, items of them and waste and scrap of such items are excluded from the list, since according to the Order of the Ministry of Finance of the Russian Federation No. 77n of June 21, 2005, they coordinate the rules of internal control in the state inspections of assay enforcement of the Russian State Assay Chamber of the Ministry of Finance of the Russian Federation.

The new Regulation provides a detailed procedure of presenting the rules for coordination, specifies the reasons of refusal to coordinate the rules, envisages the keeping of files of coordination of the mentioned rules for each organisation by the interregional departments of the Federal Service of Financial Monitoring.

Registered in the Ministry of Justice of the Russian Federation on July 13, 2006. Reg. No. 8042.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 461 of June 13, 2006 on the Endorsement of the Procedure for Assigning the Monthly Monetary Payment to the Heroes of the Soviet Union, Heroes of the Russian Federation, Bearers of the Order of Glory and Members of Their Families



Regulates the procedure of applying for the monthly monetary payment for the Heroes of the Soviet Union, Heroes of the Russian Federation, bearers of the Order of Glory and members of their families, processing of the given appeals by the territorial body of the Pension Fund of the Russian Federation, as well as the rules of assigning, calculation and organisation of delivery of the monthly monetary payment.

The mentioned payment is assigned in pursuance of the Law of the Russian Federation No. 4301-1 of January 15, 1993 and is paid out regardless of other payments.

The procedure applies to the citizens of the Russian Federation awarded with the title of the Hero of the Soviet Union, Hero of the Russian Federation or the bearer of the Order of Glory, and in case of their death (being killed) - to their family members (widow), parents, children until 18 years of age and children until 23 years of age if they are students of intra-mural studies. For the mentioned categories of citizens living outside the Russian Federation, as well as the foreign citizens and stateless persons living in the Russian Federation, the rules apply specified in international treaties of the Russian Federation.

To get the payment in the next calendar year, it is necessary to apply before October 1 of the current year to the territorial body of the Pension Fund of Russia with appropriate application at the place of residence, stay, living (depending on the registration).

The following must be attached to the application of the Hero or bearer of the Order of Glory: personal identification document, document of the place of residence, citizenship, document confirming the status of the Hero or bearer of the Order of Glory.

The following are attached to the application of the family member: personal identification document, document of age, place of residence, citizenship, certificate of death (being killed) of the deceased; document confirming the status of the deceased (killed); document confirming kinship relations with the deceased (killed); certificate of the composition of the family of the deceased (killed).

In necessary cases, certificates and documents of the competent bodies are accepted containing necessary information.

The decision to assign the payment, application and attached documents are stitched together in the Pension Fund of Russia in the payment file to be preserved in the Pension Fund of Russia. The copy of the decision assigning the payment certified in the Pension Fund of Russia is sent to the territorial body of the Fund at the place of residence (place of stay, place of actual living) of the applicant to arrange the paying.

The payment is assigned for 1 year (from January 1 to December 31 of the appropriate year) to the member of the family of the deceased (killed) who got the payment - from the day of the death (being killed) of the Hero or the bearer of the Order of Glory to December 31 of the current year.

The Order provides appropriate forms of documents, including the form of the application to assign the payment.

Registered in the Ministry of Justice of the Russian Federation on July 13, 2006. Reg. No. 8041.

Order of the Ministry of Justice of the Russian Federation No. 222 of June 22, 2006 on the Endorsement of the Procedure of Checking of Compliance of Activities of the Non-Commercial Organisation, Including the Spending of Monetary Resources and Use of Another Property, with the Goals Envisaged in Its Constituent Documents (Chartered Goals)



Introduces a uniform procedure of checking by the Federal Registration Service and its territorial bodies of compliance of activities of non-commercial organisations, including the spending of monetary resources and use of another property, with the goals envisaged in their constituent documents (chartered goals). The checks shall be carried out by the authorised federal state civil servants of the Federal Registration Service and the territorial bodies (one person in charge or the commission no oftener than once a year).

The checks may be the planned ones and extraordinary ones, may be carried out at the place of location and/or activities of the non-commercial organisation (on-site checks) or without the visit by investigation of the documents submitted to the request, information on the financial and economic activities, other documents.

Registered in the Ministry of Justice of the Russian Federation on July 11, 2006. Reg. No. 8028.

Order of the Ministry of Defence of the Russian Federation No. 225 of June 16, 2006 on the Endorsement of the Procedure to Provide to Participants of the Accumulated Mortgage System of Housing Support for Servicemen of the Armed Forces of the Russian Federation Information on the Condition of Their Personal Savings Accounts



Specifies the procedure of providing to participants of the accumulated mortgage system of housing support for servicemen of the Armed Forces of the Russian Federation information on the condition of their personal savings accounts. The Department of the Housing Programs of the Ministry of Defence keeping the Register of Participants of the Accumulated Mortgage System shall get on the annual basis before March 31 from the federal state institution Federal Department of the Accumulated Mortgage System of Housing Support for Servicemen information on the condition of the personal savings accounts of participants and shall send it before April 15 to the armed forces, military districts, arms, directorates and central departments of the Ministry of Defence.

Commanders of the military units keeping the first copies of personal files of contract servicemen shall send on the annual basis before April 15 to the military management bodies appeals to present information on the condition of personal savings accounts.

The military management bodies, when they get the mentioned appeals, shall refine within 30 days information on the condition of the accounts and send the refined information through commissions of the bodies of military management to the military units where the commanders shall inform within 10 days, however, no later than June 15

Registered in the Ministry of Justice of the Russian Federation on July 11, 2006. Reg. No. 8027.

Order of the Ministry of Education and Science of the Russian Federation No. 145 of June 9, 2006 on the Endorsement of the Rules of Awarding the Prizes to Support Gifted Young People and the Procedure to Pay out the Mentioned Prizes



The prizes are awarded to the citizens of the Russian Federation 14 to 25 years of age being the winners of international, all-Russia, regional and interregional olympiads and other measures arranged on the contest basis. The list of olympiads and other contest measures where the prizes are awarded, as well as the number of prizes by the subjects of the Russian Federation, is endorsed on the annual basis by the Order of the Ministry of Education and Science of Russia.

The prizes in support of the gifted young people are awarded in the following nominations: socially significant and public activities, scientific and technical creative activities and educational research activities, professional skills, crafts, amateur sports. The prizes are of personal nature and may not be repeated during the year.

The Order also defines the list of the documents submitted to get the prize and the time limits for their submission.

Registered in the Ministry of Justice of the Russian Federation on July 10, 2006. Reg. No. 8026.

Letter of the Federal Tax Service No. ShT-6-08/689@ of July 19, 2006 on the Return and Re-Labelling of Alcoholic Products Labelled Appropriately until December 31, 2005 Inclusive



In case of re-labelling by producer organisations of alcoholic products labelled until December 31, 2005 inclusive with the wholesale organisations, the labelling shall be arranged under control of the tax bodies on condition of the presence of documents: contract for supplies of alcoholic products between the supplier and the recipient; inventory act for the alcoholic products as of July 3, 2005; documents confirming the return of the alcoholic products to producer organisations for labelling.

Departments of the Federal Tax Service of Russia in the subjects of the Russian Federation are ordered to provide for the exchange of information on the quantity of stamps handed out to the producer organisation and the fact of re-labelling and the number of stamps on the alcoholic products found with the wholesale organisation.

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