Windfall tax for major companies to be introduced in Russia

Garant Free Online Demo

Legal information system for your company.
Simply click on the button Start working and the system Legislation of Russia in English will be available for unlimited time.

Daily Monitoring of the Legislation

Monitoring of the Federal Legislation dated 29.09.2006

Decision of the Government of the Russian Federation No. 530 of August 31, 2006 on the Endorsement of the Rules of Functioning of Retail Trade Markets of Electric Power in the Transient Period of Reformation of the Electric Power Industry <br>

Endorses the rules of functioning of retail trade markets of the electric power industry in the transient period of reformation of the electric power industry and appropriate changes to the decisions of the Government of the Russian Federation on issues of the functioning of retail trade markets of the electric power industry in the transient period.

Organisations selected as a result of the first contest for the right of activities as a guaranteed supplier shall fulfil the functions of the guaranteed supplier in each zone defined in compliance with the Rules beginning with January 1, 2008.

To provide for the failure-free functioning of the system of power supplies in the course of execution of decisions on the reorganisation by joint-stock companies fulfilling the functions of power-supply organisations, including the state (municipal) unitary enterprises of the power supply industry, on the creation of affiliated companies, their successors under all contracts for power supplies must get information on consumers, including the citizens getting power supplies without drawing up the contracts in writing, as well as the documents, information and information resources providing for a smooth continuation of execution of the contracts of power supplies, collection of payment under these contracts and the functioning of the system of control of consumption of electric power.

From the date of entry into force of the Decision, the procedure endorsed by the Decision of the Government of the Russian Federation No. 1 of January 5, 1998 shall not apply where it pertains to the termination or restriction of power supplies.

The Decision is entered into force from the date of official publication, except for Section IX of the Rules entering into force from January 1, 2008 and the provisions of Item 130 of the Rules defining the procedure of payment for the services of transfer of electric power, of operative dispatcher control and other services being an integral part of the process of supplies of electric power to consumers to be entered into force from January 1, 2007.

Decision of the Government of the Russian Federation No. 529 of August 31, 2006 on the Improvement of the Procedure of Functioning of the Wholesale Market of Electric Power <br>

From September 1, 2006, supplies of electric power shall be arranged in volumes determined proceeding from the results of the functioning of the regulated sector and the free-trade sector of the wholesale market in the transient period of the reformation of the eclectic power industry.

Beginning with January 1, 2007, the sales of electric power at regulated prices shall be arranged on the terms of long-term contracts envisaged in the Rules of the wholesale market of electric power in the transient period.

In 2006, the guaranteed suppliers and power-supply organisations providing for power suppliers to natural persons shall participate in the sales of electric power at free (non-regulated) prices.

In 2006, the regulated tariff rates shall amount to double the rates specified for the year 2006 for the subjects of the wholesale market located on the territories of appropriate subjects of the Russian Federation.

The functions of control of activities of the administrator of the sales system are vested in the Federal Antimonopoly Service of Russia and the Federal Service of Tariff Rates of Russia.

The Decision is entered into force from the date of its official publication, except for the provisions on the requirements to the participants of the wholesale market and the norms of operative dispatcher control of technological regimes of work of objects of the electric power industry.

The Ministry of the Industry and Power Supplies of Russia, the Federal Service of Tariff Rates of Russia, the Federal Antimonopoly Service of Russia are ordered to work out normative acts providing for application of the Rules of the wholesale market of electric power in the transient period.

Order of the Ministry of Economic Development of the Russian Federation No. 244 of August 17, 2006 on the Endorsement of the Form of the Technical Certificate of the Object of Personal Housing Construction and the Procedure of Its Drawing up by the Organisation (Body) in Charge of the Registration of Objects of Immovable Property <br>

Endorses the form of the technical certificate of the object of personal housing construction, as well as the procedure of its drawing up by the organisation (body) in charge of the registration of objects of immovable property, specifying the rules of drawing up of the cover sheet and the sections of the technical certificate. The mentioned document is necessary for the implementation of the "law on the countryside cottage amnesty" (Federal Law No. 93-FZ of June 30, 2006 (on the amendments to some of the legislative acts of the Russian Federation on the registration according to the simplified procedure of the rights of citizens for individual objects of immovable property).

In the presence of the cadastral plan of the land plot where the object of personal housing construction is located, preparation of the site plan is carried out by the technical inventory organisation where it pertains to the lacking measurements of outer dimensions of objects of capital construction. In the presence of the cadastral plan of the land plot, the technical inventory organisation is not permitted to repeat the measurements of the land plot where the object of personal housing construction is located. Preparation of the site plan is arranged from on-site measurements while adding all available buildings, structures and boundaries of facilities (yard, garden, plantations etc.).

An estimate sheet is drawn up to enter in the technical certificate parameters and inventory cost of the object of personal housing construction.

Registered in the Ministry of Justice of the Russian Federation on August 30, 2006. Reg. No. 8182.

Order of the Federal Registration Service No. 146 of August 29, 2006 on the Endorsement of the Form of Excerpt from the Inventory Ledger of the Right for the Land Plot Available with the Citizen <br>

The Federal Law No. 93-FZ of June 30, 2006 introduced from September 1, 2006 a simplified procedure of privatisation of individual objects of immovable property and registration of the proprietary right for them. Such objects include also land plots provided for personal auxiliary use.

The state registration of the proprietary right for the mentioned land plots granted before the entry into force of the Land Code of the Russian Federation, or if the documents of title do not permit to identify the type of the right used to provide them, is carried out also on the basis of the excerpt from the inventory ledger.

The Order endorses the form of the excerpt from the inventory ledger of the proprietary right for the land plot available with the citizen handed out by the body of local government.

Registered in the Ministry of Justice of the Russian Federation on August 30, 2006. Reg. No. 8183.

Order of the Ministry of Economic Development of the Russian Federation No. 232 of August 15, 2006 on the Endorsement of the Form of the Declaration of the Object of Immovable Property <br>

Endorses the form of the declaration of the object of immovable property.

According to the Federal Law No. 93-FZ of June 30, 2006 simplifying the procedure of registration of the rights of citizens for the land plots, homes, countryside cottages, garages, the state registration of the proprietary right for the object of immovable property not requiring a permission for construction (reconstruction) shall be carried out on the basis of the declaration of such object of immovable property. The mentioned declaration confirms the fact of creation of the object of immovable property on the land plot intended for cottages or gardening or the fact of creation of the garage or another object of immovable property and contains the description of such object of immovable property.

The declaration shall include information on the address (place of location) of the object, type (name), destination, area, number of flours, including the underground ones, year of creation, material of the outer walls of the object of immovable property, its connection to engineering support networks, cadastral number of the land plot where such object of immovable property is located.

Registered in the Ministry of Justice of the Russian Federation on August 30, 2006. Reg. No. 8181.

Order of the Federal Service of Ecological, Technological and Nuclear Enforcement No. 682 of July 13, 2006 on the Endorsement of the Requirements to the Registration of Objects in the State Register of Hazardous Industrial Objects and to the Keeping of This Register <br>

The State Register is a joint databank containing information on hazardous industrial objects operated by legal entities on the territory of the Russian Federation. Registration of objects in the State Register is arranged to keep information on hazardous industrial objects and their operating organisations. The registration is vested in the Federal Service of Ecological, Technological and Nuclear Enforcement, as well as other federal bodies of executive power entitled to register objects operated by their subordinate organisations. The Federal Service of Ecological, Technological and Nuclear Enforcement shall keep the State Register including the agency and territorial sections.

The hazardous industrial objects shall include objects obtaining, using, processing, forming, storing, transporting flammable, oxidising, explosive, toxic substances, using stationary cargo loading mechanisms, excavators, ropeways, funiculars, obtaining smelts of ferrous and non-ferrous metals and alloys on the basis of such smelts, carrying out mining works, works of enrichment of mineral resources, as well as the works in the underground, using equipment working under the pressure greater than 0.07 MPa with the water heating temperatures greater than 115C.

The requirements specify new time limits for the registration of hazardous industrial objects, expands the list of documents submitted for the registration, introduces new forms of documents used in the keeping of the register (applications, registration cards, certificates of registration).

The previous procedure of registration of objects in the State Register of Hazardous Industrial Objects and of the keeping of the Register endorsed by the Decision of the State Mining and Industrial Supervision Agency of Russia No. 39 of June 3, 1999 shall not apply.

Registered in the Ministry of Justice of the Russian Federation on August 29, 2006. Reg. No. 8176.

Decision of the Government of the Russian Federation No. 532 of August 31, 2006 on the Licensing of Activities in Development and/or Production of the Means of Protection of Confidential Information



Defines the procedure of licensing of activities in development and/or production of the means of protection of confidential information carried out by legal entities and independent entrepreneurs envisaging applicant licence requirements and terms, as well as the list of documents submitted to get the license.

The licensing is vested in the Federal Service of Technical and Export Control, and where it pertains to the development and/or production of the means of protection of confidential information installed on the objects of the Administration of the President of the Russian Federation, Security Council, Federal Assembly, the Government of the Russian Federation, Constitutional Court, Supreme Court and the Higher Arbitration Court - in the Federal Security Service of Russia.

The decision to grant or refuse to grant the license shall be taken within the time limits not greater than 45 days from the date of receiving of the application for the license and the documents in the licensing body. If the document confirming the presence of the license is lost, a copy of it is handed out on the basis of the written application of the license holder within 10 days from the date of receiving of the application.

The period of validity of the license makes 5 years and may be prolonged upon expiry against application of the license holder according to the procedure envisaged for the redrawing of the license.

The earlier issued licenses for the activities in development and/or production of the means of protection of confidential information shall preserve their force until expiry.

The Decision of the Government of the Russian Federation No. 348 of May 27, 2002 on the endorsement of the Regulation on the licensing of activities in development and/or production of the means of protection of confidential information and appropriate provisions of the decisions amending it are invalidated.

Lists of Potent and Poisonous Substances (Endorsed at the Session of the Standing Committee for Control of Narcotics of June 15, 2005, Protocol 3/99-05 with Amendments, of January 27, 2005, Protocol 1/97-05, of April 3, 2005, Protocol 2/98-05, of December 8, 2005, Protocol 5/101-05, of March 16, 2006, Protocol 1/102-06)



Issues the lists of potent and poisonous substances containing the names of medicines and substances not being narcotic drugs and psychotropic substances.

The mentioned lists are used for qualification of crimes in the sphere of illegal circulation of potent and poisonous substances for the purpose of sale.

The potent and poisonous substances include not only substances, but also dosed medicines (if other components defining the specific activity of the preparation are not included in the preparation), all solutions and salts of these substances.

The list of potent substances includes 126 names, the list of poisonous ones - 65.

The issue of inclusion of a particular substance in potent or poisonous ones is resolved expertly if: the given substance is not yet included in the lists; a combined substance includes besides the main controlled substance also other pharmacy active substances that are not included in the lists.

In case of a positive statement of the Standing Committee for Control of Narcotics, appropriate substances are included in the lists.

The lists are entered into force from July 1, 2006.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-11-04/3/387 of August 25, 2006



The services of technical maintenance and repair of cars are envisaged in the All-Russia Classifier of Services to the Population (OKUN), therefore, taxpayers rendering such services may be transferred to the uniform imputed income tax. The covering of services of warranty maintenance of cars by producer factories of these cars may not serve as grounds to exclude the warranty services from the services of technical maintenance. The given services may also be transferred to the uniform imputed income tax.

Decision of the Government of the Russian Federation No. 531 of August 31, 2006 on the Endorsement of the Rules of Sending of a Copy of the Declaration of the Object of Immovable Property with the Proprietary Right Registered by the Body in Charge of the State Registration of the Rights for Immovable Property and Transactions with It to the Organisation (Body) in Charge of Registration of Objects of Immovable Property



Defines the procedure of sending by the body in charge of the state registration to the organisation (body) in charge of the registration of objects of immovable property of the copy of the declaration of the object of immovable property, the proprietary right for which is registered in the Joint State Register of the Right for Immovable Property and Transactions with It, confirming the fact of creation of the object of immovable property on the land plot intended for cottages or gardening, or the fact of creation of the garage or another object of immovable property (if the permission for construction or reconstruction of this object of immovable property is not required) and containing a description of such object of immovable property.

Decision of the Government of the Russian Federation No. 523 of August 25, 2006 on the Amendments to the Federal Rules (Standards) of Audit Activities Endorsed by the Decision of the Government of the Russian Federation No. 696 of September 23, 2002



The federal rules (standards) of audit activities are extended to include 8 new standards.

Rule (standard) 24 specifies the main principles of the rules (standards) pertaining to services that may be provided by audit organisations and auditors. The standard defines, in particular, the services accompanying audit activities, as well as the consequences of improper use of the auditor name.

Rule (standard) 25 specifies uniform requirements to the actions for the audit organisation or independent auditor in the course of the audit of financial (accounting) reports of the audited person relying for the drawing of this financial (accounting) reports on the services of the centralised accounting service of a specialised organisation or accounting specialist.

Rule (standard) 26 specifies uniform requirements to the processing in the course of audit of comparable information in financial (accounting) reports.

Rule (standard) 27 pertains to other information processed by the auditor where he may not need to draw up the audit statement but included in the documents containing the audited financial (accounting) reports.

Rule (standard) 28 defines the cases when the auditor, while preparing the audit statement, relies on the results of work of another auditor checking financial information submitted by one or several divisions and included in the financial (accounting) reports of the audited person.

Rule (standard) 29 specifies uniform requirements for external auditors when examining the work of the services of internal audit.

Rule (standard) 30 defines the procedure of fulfilling of coordinated procedures pertaining to financial information.

Rule (standard) 31 specifies the rules of compiling of financial information.

Decision of the Chief State Sanitary Physician of the Russian Federation No. 30 of August 31, 2006 on the Organisation of Meals for Children in Institutions of General Education



Expresses concern because of unsatisfactory organisation of hot meals for schoolchildren in the period of 2005-2006 academic year. Hot meals are provided to: 63% on the average, 52.7% in the 5

In the majority of rural schools, the rations are not balanced, using a restricted set of foodstuffs. Foodstuffs from auxiliary gardening are used.

One of the major negative moments in the organisation of meals is insufficient financing from the budgets of various levels.

The average cost of breakfasts in rural regions makes Rbl 3 to Rbl 5, in the cities - Rbl 5 to Rbl 7, the lunches in rural regions make Rbl 10 to Rbl 15, in the cities - Rbl 20 to Rbl 25.

The federal budget is used to finance the meals to only those children living in the zones of radio active contamination because of the disaster at Chernobyl Nuclear Power Station and a number of subsidised territories. At the same time, resources from local budgets are allocated for meals to only those children from low-income and big families. Reliance on parents to pay for the hot meals for children is a common practice in all territories.

Weak material support of kitchens is emphasised, tear and wear of technological and refrigeration equipment. 11 outbursts of infectious diseases were registered in 2005-2006 because of the violation of food preparation technology and kitchen failure to comply with sanitary norms, the number of victims being 386 persons.

To provide for the sanitary and epidemiological well-being of children and their health, the task is set to both organise hot meals for all age groups and to outfit the kitchens with up-to-date refrigeration and technological equipment. Food rations for children should be optimised, first and foremost with foodstuffs enriched with vitamins and micronutrients, as well as the benefits and free meals should be restored for all students (including the senior forms). It is suggested to sell milk and balanced products enriched with vitamins and minerals through automatic dispensers.

The Decision of the Chief State Sanitary Physician No. 18 of July 20, 2006 on the organisation of meals for children in institutions of general education is invalidated.

Registered in the Ministry of Justice of the Russian Federation on September 4, 2006. Reg. No. 8190.

Order of the Ministry of Economic Development of the Russian Federation No. 217 of August 4, 2006 on the Procedure for the Management Bodies of Special Economic Zones to Attract a Joint-Stock Company with 100% of Stocks Belonging to the Russian Federation or a Management Company to Create at the Expense of the Federal Budget, Budgets of the Subject of the Russian Federation, Local Budget Objects of Immovable Property in the Special Economic Zone and on the Adjacent Territory and to Manage These and Earlier Created Objects



Endorses the procedure defining the mechanism of implementation of the right of the Federal Agency for the Management of Special Economic Zones and its territorial bodies to attract a joint-stock company with 100% of stocks belonging to the Russian Federation or a management company to create at the expense of the budget resources objects of immovable property located within the boundaries of the special economic zone and on the adjacent territory and to manage these and earlier created objects.

The procedure permits to attract for this purpose the OAO Special Economic Zones, 100% of stocks of which belong to the Russian Federation. A contract is concluded within one month after the Federal Agency for the Management of Special Economic Zones takes the appropriate decision between it and the given OAO to regulate the procedure and terms of their interaction in the course of creation and reconstruction of objects of immovable property, their management.

The general agreement is concluded in pursuance of the joint decision of the Federal Agency for the Management of Special Economic Zones and the OAO Special Economic Zones to define the procedure of interaction on the territory of all special economic zones.

An affiliated joint-stock company of the OAO Special Economic Zones created with participation of the authorised bodies of executive power of the subject of the Russian Federation for the appropriate special economic zone may be attracted as a management company.

Registered in the Ministry of Justice of the Russian Federation on September 1, 2006. Reg. No. 8188.

Order of the Ministry of Agriculture of the Russian Federation No. 122 of April 21, 2006 on the Procedures for Drawing up, Issue and Registration of Permissions for Export and Import, Certificates for Re-Export and Introduction of Sturgeons from the Sea and Products from Them, Including the Caviar, As Well As for Amending Them, Suspension and Revocation of the Mentioned Permissions/Certificates



In pursuance of the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES), introduces for CITES participating countries an administrative procedure for export, re-export, import and introduction from the sea of endangered plants and animals including also the sturgeons.

To provide for the execution of obligations of the Russian Federation in the framework of CITES, endorses the normative acts regulating the procedure of drawing up, issue, registration, changing, suspension and revocation of the two types of documents, the subject being sturgeons and products of them, including the caviar: permission for import or export; certificate for re-export or introduction from the sea.

The issue of the mentioned documents is vested in the Federal Service of Veterinary and Phytosanitary Enforcement to requests submitted by Russian and foreign citizens and legal entities.

The Order defines information to be indicated in the request and the list of attached documents.

The request is handed over to the federal state unitary enterprise All-Russia Scientific Research Institute of Fisheries and Oceanography that will accept recommendations no later than one month after. Negative recommendations serve as one of the reasons of refusal to issue the permissions or certificates.

Permissions for export and import, certificates for re-export may be used within 6 months, and certificates for the introduction from the sea - within 12 months.

The permission or certificate may be suspended or revoked at the recommendation of the Secretariat of the Convention if the requirements of the Convention are violated.

Registered in the Ministry of Justice of the Russian Federation on August 31, 2006. Reg. No. 8185.

Order of the Ministry of Finance of the Russian Federation No. 112n of August 12, 2006 on the Application of the Budget Classification of the Russian Federation for the Drawing up of Budgets of All Levels Beginning with the Budgets for the Year 2007 <br>

Pursuant to the introduction in the State Duma of the draft law on the amendments to the Federal Law on the budget classification of the Russian Federation (the wording being used to draw up the draft federal budget for the year 2007) envisaging a uniform procedure of recording of incomes and expenses in the budgets of all levels of the budget system of the Russian Federation, the Ministry of Finance of Russia orders to apply the budget classification of the Russian Federation to the budgets of all levels of the budget system of the Russian Federation for the year 2007.

The classification of the types of state internal debts of the Russian Federation and the subjects of the Russian Federation, types of municipal debt now does not include type 015 "The Debt in Financing of Expenses to Build the Mobilisation Reserve Redrawn into the Promissory Note of the Ministry of Finance of the Russian Federation".

Order of the Central Bank of Russia No. OD-419 of August 29, 2006 on the Adjustment Coefficients of the Bank of Russia <br>

Correction of the market cost of the bonds of the European Bank for Reconstruction and Development with the state registration number of issue 4-02-00001-L will be done using adjustment coefficient 0.95. The given coefficient is applied to accept as a security for the credits of the Bank of Russia granted in compliance with the Regulation of the Bank of Russia No. 236-P of August 4, 2003 on the procedure of granting credits by the Bank of Russia to credit organisations backed with the pledging (blocking) of securities.

Letter of the Federal Tax Service No. MM-6-21/816@ of August 16, 2006 on the Unlicensed Use of Subsoil Resources<br>

Provides explanations on the procedure of actions of the tax bodies when the facts of voluntary (unlicensed) use of subsoil resources are revealed.

The payers of the tax on extraction of subsoil resources are implied to be organisations and independent entrepreneurs recognised to be the users of subsoil resources. In this case, the object of taxation is, in particular, the subsoil resources extracted from the underground on the territory of the Russian Federation on the sites provided to the taxpayer for use. The granting of subsoil resources for use is drawn up as a special state permission in the form of the license. The rights and duties of the user of subsoil resources emerge from the moment of the state registration of the license for the right of use of the part of subsoil resources. In cases of activities of the person on the part of subsoil resources without the appropriate license, the duty to pay the tax on extraction of subsoil resources on the mentioned site does not exist.

The tax bodies have no authority to take measures to prevent unlicensed use of subsoil resources, therefore, when revealing the facts of unlicensed use of subsoil resources, the tax body must send information of the appropriate facts to the territorial bodies of the Federal Service of Enforcement in the Sphere of Use of Natural Resources and the Federal Service of Ecological, Technological and Nuclear Enforcement.

Order of the Federal Customs Service No. 773 of August 14, 2006 on the Authority of the Customs Bodies to Carry out Customs Operations Pertaining to Commodities Sent over the Customs Border of the Russian Federation in International Postal Dispatches <br>

Defines the specialised customs bodies whose authority is restricted to customs operations pertaining to commodities sent over the customs border of the Russian Federation in international postal dispatches (except for the diplomatic mail and the consular pouch) and the customs bodies authorised to commit the mentioned customs operations

Other customs bodies may commit customs operation with commodities received from the places of international postal exchange or sent in international postal dispatches from the customs territory of the Russian Federation, as well as carry out individual customs operations pertaining to commodities sent over the customs border of the Russian Federation in international postal dispatches.

Registered in the Ministry of Justice of the Russian Federation on September 4, 2006. Reg. No. 8203.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 584 of August 4, 2006 on the Procedure of Organisation of Medical Services for the Population Using the District Principle <br>

Organisation of medical services for the population using the district principle is vested in the public health management bodies of municipal formations.

The district principle of organisation of medical services for the population suggests defining the zones of servicing of out-patient and stationary institutions, assigning the population to the mentioned institutions and distribution of population among districts.

When implementing the given principle, one should take into account the criteria of territorial accessibility of the medical aid and the particulars of the covered territories (number, density, age and sex of the population, morbidity, geographic and other particulars).

It is permitted to assign citizens living outside the covered zone of the medical institution to doctors of the mentioned institutions if the excess of the number of population per district physician is not greater than 15% of the specified norm.

The Order defines the types of districts and the medical personnel servicing the population in each of them, as well as the recommended number of assigned population in them.

Registered in the Ministry of Justice of the Russian Federation on September 4, 2006. Reg. No. 8200.

Decision of the Chief State Sanitary Physician of the Russian Federation No. 28 of August 29, 2006 on Enhanced Enforcement of Production and Circulation of Foodstuffs <br>

As a result of measures of sanitary and epidemiological control, serious drawbacks in supplies of quality foodstuffs were revealed in a number of subjects of the Russian Federation. The personnel of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being rejected many consignments of foodstuffs and raw materials, first and foremost, meats and diary products, sugar, confectioneries. This was stipulated by unsatisfactory sanitary condition of a number of food objects, insufficient professional training of the personnel of food producing enterprises, as well as the workers of kitchens of child pre-schooling, educational and rehabilitation institutions. There are facts of purchase of foodstuffs by the mentioned institutions without appropriate documents confirming their quality, which brings about outbursts of dysentery and salmonellousis of the population.

The nutrient structure of the population, primarily of schoolchildren, is still unsatisfactory, which is characterised by reduced consumption of the most valuable biologically foodstuffs - meat, fish, dairy products, vegetables and fruits. Morbidity because of micronutrient insufficiency is still high.

In view of the above, the chief state sanitary physicians in the subjects of the Russian Federation are ordered to enhance the state sanitary and epidemiological enforcement of observation of the sanitary legislation in production, storage, transportation and sale of foodstuffs and raw materials, determine on the basis of analysis of morbidity of population pertaining to intestinal infections caused by consumption of low-quality foodstuffs the group of epidemiological significant food objects and carry out extraordinary investigations of them.

The bodies of public health management of the subjects of the Russian Federation are recommended to take additional measures to improve the meals for patients of medical treatment and prevention institutions, provide for preventive and dietary feeding.

The bodies of executive power of the subjects of the Russian Federation should take measures to provide to the population foodstuffs enriched with micronutrients (vitamins, micro- and microelements), as well as arrange an educative work among the population on the impact of structure and quality of meals on the human health.

Registered in the Ministry of Justice of the Russian Federation on September 4, 2006. Reg. No. 8199.

Direction of the Central Bank of Russia No. 1711-U of August 8, 2006 on the Amendments to the Regulation of the Bank of Russia No. 198-P of October 7, 2002 on the Procedure for Calculation and Collection of Payment for the Clearing Services of the Bank of Russia <br>

The payment for the paper copies of electronic payment documents is collected from the bank clients not only when transferring money on their accounts, but also when writing off the resources on the basis of electronic payment documents.

The Direction provides a detailed list of operations carried out without the fee. It is envisaged, in particular, that the payment is not collected for the writing off from the correspondent accounts (subaccount) of the credit organisation carried out by both the liquidation commission, bankruptcy commissioner (liquidator) and the state corporation Deposit Insurance Agency. Defines the list of budgets of various level and the state extra-budgetary funds where the writing off (transfer) of resources from (on) the accounts is also carried out free of charge.

The Direction makes more specific the procedure of payment for the clearing services of the Bank of Russia through advance payments. When the amount of the advance payment exceeds the cost of actually provided clearing services of the Bank of Russia according the estimate sheet for the month, or if the client of the Bank of Russia overpays the actually provided clearing services of the Bank of Russia according to the estimate sheet for the month, the overpaid amount is included in the payment of the client of the Bank of Russia for the clearing services in the future periods.

The Direction defines the procedure of payment for the Bank's clearing services when transferring for services to another institution of the Bank of Russia, credit organisation, body of execution of the budget of certain level, as well as when closing all accounts of the client of the Bank of Russia where the regime envisages spending of resources from them for financial and economic operations when the client has overpaid for the Bank's services in the previous periods.

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 September 4, 2006. Reg. No. 8198.

Order of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being No. 228 of August 3, 2006 on the Measures to Improve Efficiency of Work Pertaining to Protection of Consumer Rights in the Sphere of Shared Housing Construction <br>

Proceeding from assessment of the work of the bodies of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being in 2005 and the first six months of 2006, there were 196 control checks carried out in the whole of the Russian Federation pertaining to economic subjects attracting monetary resources of citizens for construction in apartment houses. In many subjects of the Russian Federation, similar measures were not carried out at all.

As a result of the checks, the territorial bodies of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being initiated 86 cases of administrative violations where only 21 resulted in fines imposed on legal entities for administrative responsibility.

In the same period of time, territorial bodies of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being received 402 appeals pertaining to various aspects of protection of rights of citizens in the sphere of shared construction. 41 applicants enjoyed practical aid pertaining to preparation and submission of the appropriate lawsuit. In 28 cases, territorial bodies of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being participated in court proceedings and issued statements in cases of protection of consumer rights.

The mentioned results clearly show insufficient use on the part of the bodies of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being of their appropriate authority. There is no an approved practice of judicial protection of consumers in individual subjects of the Russian Federation where violation of the rights of citizens in the sphere of housing construction is of large-scale and systematic nature (Moscow City, Moscow Province).

To achieve a qualitatively new level of work in protection of consumer rights, the task is set for the territorial departments of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being to stimulate the work to apply measures of restrictive and preventive nature aimed at prevention, revealing and stopping violations of consumer rights in the sphere of construction of apartment houses. Territorial bodies of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being are ordered to analyse in the second six months of 2006 the contracts between construction parties and citizens to reveal in these contracts the terms violating consumer rights while sewing the culpable for administrative responsibility. It is also suggested to improve the efficiency of work pertaining to judicial protection of consumer rights and provide for the interaction in issues of protection of consumer rights with the bodies of the subjects of the Russ ian Federation controlling the issues of shared construction of apartment houses.

The report of the work in the mentioned sphere in 2006 shall be submitted by the territorial bodies of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being on January 20, 2007 with attached copies of statements to courts and adopted court rulings. Summarised information shall be submitted by the Federal Centre of Hygiene and Epidemiology to the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being until February 10, 2007.

Registered in the Ministry of Justice of the Russian Federation on September 4, 2006. Reg. No. 8191.

Letter of the Central Bank of Russia No. 115-T of August 30, 2006 on the Execution of the Federal Law on the Combating of Legalisation (Laundering) of Incomes Obtained in a Criminal Way and Financing of Terrorism Where It Pertains to Identification of Clients Served Using Remote Bank Servicing Technologies (Including the Internet Banking) <br>

In the cases of use of remote bank servicing technologies (including the Internet banking), credit organisations should identify not only the person concluding the bank account (bank deposit) contract, but also the persons authorised or that will be authorised to control the bank account (bank deposit). The failure to observe this requirement shall be regarded by the Bank of Russia as a violation of the Federal Law on the combating of legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism and the Regulation of the Bank of Russia No. 262-P.

Letter of the Central Bank of Russia No. 114-T of August 25, 2006 on the New Form of the General Deposit Agreement on the Deposit Transactions in the Currency of the Russian Federation Using the System of Electronic Tenders of the ZAO Moscow Inter-Bank Currency Exchange <br>

The general deposit agreements drawn up to the new form shall be concluded by the territorial institutions of the Bank of Russia at the place of opening of correspondent accounts of credit organisations to provide for the deposit transactions using the System of Electronic Tenders of the ZAO Moscow Inter-Bank Currency Exchange. Credit organisations having concluded earlier general deposit agreements with the Bank of Russia shall conclude additional agreements.

Letter of the Central Bank of Russia No. 113-T of August 25, 2006 on the Contracts for the Credits of the Bank of Russia <br>

The Bank of Russia shall conclude the contracts granting credits of the Bank of Russia secured with the pledging (blocking) of securities under transactions committed at the Moscow Inter-Bank Currency Exchange using the System of Electronic Tenders of the ZAO Moscow Inter-Bank Currency Exchange.

According to the contract, the Bank of Russia shall grant to the bank its Lombard credits, with the bank being obliged to redeem the debt under the granted credits and pay the interest.

Direction of the Central Bank of Russia No. 1713-U of August 8, 2006 on the Amendments to the Instruction of the Bank of Russia No. 117-I of June 15, 2004 on the Procedure of Submission by Residents and Non-Residents to the Authorised Banks of Documents and Information in the Course of the Currency Operations, Procedure of Recording of Currency Operations by the Authorised Banks and Drawing up of Transaction IDs <br>

Amends the content of information recorded by the bank in the database of currency operations, including the one on operations of natural person independent entrepreneurs, as well as specifies the procedure of submission of documents and information by the resident in cases of introduction of amendments to the contract (credit contract) pertaining to information indicated in the transaction ID.

According to the amendments, the database of currency operations shall include in addition: information on the sent payment (transfer, writing off), name of the bank of the recipient of the payment as indicated in the payment document when writing off monetary resources or the payer bank when transferring money on the account, bank identification code indicated if the bank of the recipient of the payment or the payer bank is the authorised bank, bank SWIFT code for the non-resident bank being participant of the SWIFT system, NR code for other non-resident banks, code of the currency of the price of the contract - in cases envisaged in the Instruction.

For currency operations of legal entities (residents and non-residents) or natural person independent entrepreneurs (residents), the authorised bank shall record in addition in the database information on the account owner and information on the payment recipient.

The procedure of keeping (including the structure) of the mentioned database is defined by the authorised bank independently.

When amending the contract (credit contact) or another information indicated in the transaction ID, appropriate documents and information shall be presented no later than the day of the next currency operation under the contract (credit contract) or no later than the next time the documents and information are submitted to the bank pertaining to currency operations with non-residents under foreign trade transactions or because of control measures carried out by the authorised bank over currency operations.

The Direction must be published officially in the Herald of the Bank of Russia and shall enter into force from November 1, 2006.

Registered in the Ministry of Justice of the Russian Federation on September 4, 2006. Reg. No. 8209.

Letter of the Ministry of Finance of the Russian Federation No. 03-01-14/9-460 of August 22, 2006

According to the Federal Law No. 171-FZ of November 22, 1995 on the state regulation of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products, the types of activities pertaining to production and circulation of ethyl alcohol, alcoholic and alcohol-containing products, except for the purchase of ethyl alcohol, alcoholic and alcohol-containing products, are subject to obligatory licensing. The mentioned Law does not apply to activities of organisations pertaining to production and circulation of medicines, treatment and prevention, diagnostic substances containing ethyl alcohol, as well as activities of apothecary institutions pertaining to the making of substances to personal prescriptions, including the homoeopathic preparations, preparations of veterinary use, perfumery and cosmetics having undergone the state registration in the authorised federal bodies of executive power.

Activities of organisations of the wholesale trade and apothecary institutions in the sphere of circulation of medicines is licensed on the basis of the Federal Law No. 86-FZ of June 22, 1998 on the medicines.

Thus, organisations possessing licenses for pharmacy activities do not need licenses for production, storage and supplies of alcohol-containing products for the purposes of production and sale of medicines, treatment-and-prevention and diagnostics substances containing ethyl alcohol.

Letter of the Federal Tax Service No. 09-1-03/3103 of June 16, 2006 <br>

The actual legislation does not have an efficient instrument to combat creation of nominal legal entities ("fly-by-night companies"). Therefore, the tax bodies send at their own initiative to other agencies, the Bank of Russia and commercial banks the lists of addresses of multiple registrations and the lists of persons with multiple registrations of enterprises to provide access to information significant for the determination of the risks of participation of organisations possessing nominal addresses and applicants in illegal schemes.

Nevertheless, the Federal Tax Service of Russia does not inspire to use the mentioned information as an absolute duty of the banks or as a single and sufficient reason to refuse to open an account to the potential client. It is expedient to use the lists of addresses of multiple registrations and the lists of multiple applicants in combination with other sources of information permitting credit organisations to combat legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism.

Direction of the Central Bank of Russia No. 1713-U of August 8, 2006 on the Amendments to the Instruction of the Bank of Russia No. 117-I of June 15, 2004 on the Procedure of Submission by Residents and Non-Residents to the Authorised Banks of Documents and Information in the Course of the Currency Operations, Procedure of Recording of Currency Operations by the Authorised Banks and Drawing up of Transaction IDs

Amends the content of information recorded by the bank in the database of currency operations, including the one on operations of natural person independent entrepreneurs, as well as specifies the procedure of submission of documents and information by the resident in cases of introduction of amendments to the contract (credit contract) pertaining to information indicated in the transaction ID.

According to the amendments, the database of currency operations shall include in addition: information on the sent payment (transfer, writing off), name of the bank of the recipient of the payment as indicated in the payment document when writing off monetary resources or the payer bank when transferring money on the account, bank identification code indicated if the bank of the recipient of the payment or the payer bank is the authorised bank, bank SWIFT code for the non-resident bank being participant of the SWIFT system, NR code for other non-resident banks, code of the currency of the price of the contract - in cases envisaged in the Instruction.

For currency operations of legal entities (residents and non-residents) or natural person independent entrepreneurs (residents), the authorised bank shall record in addition in the database information on the account owner and information on the payment recipient.

The procedure of keeping (including the structure) of the mentioned database is defined by the authorised bank independently.

When amending the contract (credit contact) or another information indicated in the transaction ID, appropriate documents and information shall be presented no later than the day of the next currency operation under the contract (credit contract) or no later than the next time the documents and information are submitted to the bank pertaining to currency operations with non-residents under foreign trade transactions or because of control measures carried out by the authorised bank over currency operations.

The Direction must be published officially in the Herald of the Bank of Russia and shall enter into force from November 1, 2006.

Registered in the Ministry of Justice of the Russian Federation on September 4, 2006. Reg. No. 8209.

Letter of the Ministry of Finance of the Russian Federation No. 03-01-14/9-460 of August 22, 2006

According to the Federal Law No. 171-FZ of November 22, 1995 on the state regulation of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products, the types of activities pertaining to production and circulation of ethyl alcohol, alcoholic and alcohol-containing products, except for the purchase of ethyl alcohol, alcoholic and alcohol-containing products, are subject to obligatory licensing. The mentioned Law does not apply to activities of organisations pertaining to production and circulation of medicines, treatment and prevention, diagnostic substances containing ethyl alcohol, as well as activities of apothecary institutions pertaining to the making of substances to personal prescriptions, including the homoeopathic preparations, preparations of veterinary use, perfumery and cosmetics having undergone the state registration in the authorised federal bodies of executive power.

Activities of organisations of the wholesale trade and apothecary institutions in the sphere of circulation of medicines is licensed on the basis of the Federal Law No. 86-FZ of June 22, 1998 on the medicines.

Thus, organisations possessing licenses for pharmacy activities do not need licenses for production, storage and supplies of alcohol-containing products for the purposes of production and sale of medicines, treatment-and-prevention and diagnostics substances containing ethyl alcohol.

Letter of the Federal Tax Service No. 09-1-03/3103 of June 16, 2006 <br>

The actual legislation does not have an efficient instrument to combat creation of nominal legal entities ("fly-by-night companies"). Therefore, the tax bodies send at their own initiative to other agencies, the Bank of Russia and commercial banks the lists of addresses of multiple registrations and the lists of persons with multiple registrations of enterprises to provide access to information significant for the determination of the risks of participation of organisations possessing nominal addresses and applicants in illegal schemes.

Nevertheless, the Federal Tax Service of Russia does not inspire to use the mentioned information as an absolute duty of the banks or as a single and sufficient reason to refuse to open an account to the potential client. It is expedient to use the lists of addresses of multiple registrations and the lists of multiple applicants in combination with other sources of information permitting credit organisations to combat legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism.

Decision of the Government of the Russian Federation No. 548 of September 7, 2006 on the Rewards to the Teaching Staff of the Federal State Educational Institutions for the Form Master Functions

Extends the list of the federal state educational institutions where the teaching personnel gets monthly rewards in the amount of Rbl 1,000 for the form master functions.

From January 1, 2006, the mentioned rewards may be assigned to the teaching staff of Suvorov military schools, Nakhimov military marine schools, cadet (marine cadet) corps, boarding schools of general education, cadet schools and cadet boarding schools, evening (shift) schools of general education of colonies of the criminal execution system, educational institutions for orphan children and children having found themselves without parental support and rehabilitation educational institutions of sanatorium type for children needing prolonged medical treatment.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-11-04/3/396 of August 31, 2006 <br>

If organisations put up way-bills and invoices in the sale of commodities under the state contracts to schools of general education, colleges, lyceums, military schools, kindergartens and boarding schools while separating in them amounts of the value added tax, such activities are not qualified as retail trade for taxation purposes and may not be subject to the uniform imputed income tax.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-11-04/2/182 of September 1, 2006 <br>

Taxpayer expenses for the purchase of household items (toilet paper, disposable paper towels, napkins, toilet soap, dishwashing sponges, cleansing substances etc.) are included in the household expenses. The mentioned expenses if substantiated and confirmed with documents shall reduce the taxable base if the simplified system of taxation is applied.

Decision of the Government of the Russian Federation No. 554 of September 8, 2006 on the Endorsement of the Rules of Transportation and Forwarding Activities



Transportation and forwarding activities are implied to be the services of organisation of cargo transportation, conclusion of contracts for cargo transportation, providing for cargo dispatching and reception, as well as other services pertaining to cargo transportation. The Decision defines the list of forwarding documents, procedure for rendering and the quality requirements to transportation and forwarding services.

The forwarding documents include the forwarder order, forwarder slip and the warehouse slip. These documents form an integral part of the forwarding contract, their forms being endorsed by the Ministry of Transport of Russia.

Depending on the nature of transportation and forwarding services, including the international cargo transportation, the parties to the cargo forwarding contract may envisage opportunities of using other forwarding documents.

The client may recall the order to forwarder on any stage of execution of the forwarding contract while reimbursing on the obligatory basis the actually suffered expenses pertaining to execution of the order.

Decision of the Government of the Russian Federation No. 553 of September 8, 2006 on the Amendments to the Decision of the Government of the Russian Federation No. 733 of December 5, 2005



Introduces additional measures to regulate the import of beef, pork and poultry meat for the years 2006-2009. If the state (union of states) supplying beef, pork and poultry meat introduces export restrictions for more than 3 months during the year, or the given commodity is not available in necessary volumes at the markets of these states, the importers may redraw the license for the import of the same commodity from any other supplier state (union of states) in the same amount regardless of the total volume of specified quota. Earlier, such opportunities were envisaged only in cases of unfavourable epizootic situation.

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

Order of the Federal Customs Service No. 687 of July 21, 2006 on the Endorsement of the Instruction on the Procedure for Handling the Passports Identifying the Citizens of the Russian Federation Abroad and for Going Abroad for Officials of the Customs Bodies Who Have Access to the State Secret and Information of Special Significance or Top Secret Information



Specifies the procedure for going abroad for private matters and for leisure for officials of the customs bodies who have access to the state secret and information of special significance or top secret information.

The mentioned officials shall draw up and get foreign passports independently through the bodies of internal affairs at the place of residence. Going abroad for officials of the customs bodies who have access to the state secret and information of special significance or top secret information for leisure and private matters is permitted through permission of the head of the customs body. The Order defines the procedure for getting the permission and the list of officials of the customs bodies authorised to take decisions on the temporary restriction or permission to exit the Russian Federation for officials of the customs bodies who have access to top secret information.

If the decision on the temporary restriction of the right of exit from the Russian Federation is taken, employees of the customs bodies who have access to the state secret must hand over the foreign passport within five days for storage (until expiry of the specified period of restriction) to the personnel management division of the customs body that have drawn up the access to the state secret and concluded the labour contract.

Registered in the Ministry of Justice of the Russian Federation on September 6, 2006. Reg. No. 8224.

Order of the Ministry of Education and Science of the Russian Federation No. 204 of August 9, 2006 on the Endorsement of the Forms of State Documents of Awarding of Scientific Degrees and Grades to Professors and Assistant Professors



Endorses the forms of state documents: diplomas of the doctor of sciences and candidate of sciences and the certificates of the professor and assistant professor.

The given documents are issued by the Federal Service of Enforcement in the Sphere of Education and Science in confirmation of the awarding of scientific degrees and grades envisaged in the state system of certification of scientific and pedagogical workers.

The mentioned forms of documents are introduced from October 1, 2006.

Registered in the Ministry of Justice of the Russian Federation on September 6, 2006. Reg. No. 8222.

Order of the Federal Tax Service No. SAE-3-09/518@ of August 10, 2006 on the Endorsement of the Forms of Notifications of the Opening (Closing) of Accounts (Deposits) and of Availability of Accounts in the Banks Outside the Russian Federation



Endorses the form of the notification of the tax bodies by the residents of the opening (closing) of accounts (deposits) opened in the banks outside the Russian Federation. The notification must show all information on the resident, information on the foreign bank where the account will be opened, information on the account. The residents must notify the tax bodies at the place of their registration of the opening (closing) of accounts (deposits) no later than one month after the day of conclusion (discontinuation) of the account (deposit) contract with the foreign bank.

The given forms shall remain in force until January 1, 2007 for accounts opened in foreign currencies in the banks located on the territories of OECD or FATF member states, and after this date - for all accounts opened by residents in the banks outside the Russian Federation.

The Order also endorses the form of the notification of the availability of accounts in the banks outside the Russian Federation opened in compliance with permissions that expired. The resident must notify the tax bodies at the place of his registration of the availability of such account no later than one month after the day of termination of the mentioned permission.

Registered in the Ministry of Justice of the Russian Federation on September 6, 2006. Reg. No. 8221.

Letter of the Central Bank of Russia No. 08-17/2540 of July 17, 2006 on the Application of the Direction of the Bank of Russia No. 1050-U of November 14, 2001



According to the Bank of Russia, in cash payments between legal entities and independent entrepreneurs and between independent entrepreneurs, the limiting amount of payments in cash must be observed specified in the Russian Federation between legal entities under one transaction. The Direction of the Bank of Russia No. 1050-Y of November 14, 2001 specified the given limiting amount as making Rbl 60,000 under one transaction. Earlier, the Bank of Russia (Letter of the Bank of Russia No. 94-T of March 16, 1999) expressed the opinion that the limiting amount of payments in cash in the Russian Federation between legal entities under one transaction applies to legal entities only, whereas for cash payments involving citizen entrepreneurs, any restrictions are not specified.

Independent entrepreneurs, when they commit operations in cash, are also covered by the procedure of cash operations in the Russian Federation endorsed by the Decision of the Board of Directors of the Bank of Russia No. 40 of September 22, 1993.

Decision of the Government of the Russian Federation No. 556 of September 11, 2006 on the Endorsement of the Rules of Compensation of Expenses for the Use of Home Telephones to the Heroes of Socialist Labour, Bearers of the Order of Labour Glory, Their Incapacitated Family Members Living Together with Them and for the Use of Telephones by Public Charitable Associations (Organisations) Created by the Heroes of Socialist Labour and the Bearers of the Order of Labour Glory

To get the compensation, the mentioned persons shall submit at the place of residence (place of registration of the charitable association) to the body of social protection application for the compensation indicating the user number of the home telephone (telephone of the charitable association), their mail address, details of the organisation of the federal postal communication or the details of the account opened by the recipient of the compensation in the credit organisation.

The body of social protection of population shall check together with the appropriate territorial body of the Pension Fund of Russia whether or not the Hero of Socialist Labour (bearer of the Order of Labour Glory) already gets the monthly monetary payment and shall take the decision within 15 days from the day of submission of the application to register the applicant as a recipient of the compensation.

Recipients of the compensation shall transfer payments for the use of the home telephone (telephone of the charitable association) and submit the payment documents to the body of social protection directly or by mail. The compensation is paid out in full amount of expenses indicated in the payment documents for the rendered services of telephone communication no later than 2 months from the date of submission by the recipient of the compensation of the payment documents by transferring the resources by mail or to the account opened by the recipient of the compensation in the credit organisation.

Order of the Federal Customs Service No. 724 of August 3, 2006 on the Endorsement of the New Sets of Blank Forms of the Customs Declaration and the Transit Declaration <br>

To improve the procedure of declaring of commodities moved across the customs border of the Russian Federation and make the customs documents uniform, endorses the new blank forms "Cargo Customs Declaration/Transit Declaration (TD1)", "Additional Sheet to the Cargo Customs Declaration/Transit Declaration (TD2)", "Cargo Customs Declaration/Transit Declaration (TD3)", "Additional Sheet to the Cargo Customs Declaration/Transit Declaration (TD4)".

Forms TD3 and TD4 are used when importing commodities to the customs territory, TD3, TD4 or TD1 and TD2 - when exporting commodities from the customs territory of the Russian Federation.

The Order of the State Customs Committee of Russia No. 169 of February 17, 2003 having specified the previous forms of the cargo customs declaration and the additional sheet to it are invalidated.

The Order is entered into force from January 1, 2007.

Registered in the Ministry of Justice of the Russian Federation on September 7, 2006. Reg. No. 8226.

Order of the Federal Customs Service No. 762 of August 11, 2006 on the Endorsement of the Instruction on the Procedure of Filling of the Cargo Customs Declaration and the Transit Declaration

Defines the rules of filling of the cargo customs declaration and the transit declaration on the forms stitched together in sets "Cargo Customs Declaration/Transit Declaration (TD1)", "Cargo Customs Declaration/Transit Declaration (TD3)", "Additional Sheet to the Cargo Customs Declaration/Transit Declaration (TD2)", "Additional Sheet to the Cargo Customs Declaration/Transit Declaration (TD4)" of specified forms.

In view of the introduction of the new rules of drawing up of the transit declaration, the references to the earlier used rules of filling of the given document in the text of the Instruction on the customs operations in the course of internal and international customs transit of commodities are replaced with the references to the newly introduced rules.

The Order is entered into force from January 1, 2007.

Registered in the Ministry of Justice of the Russian Federation on September 7, 2006. Reg. No. 8225.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 513 of July 3, 2006 on the Endorsement of the Administrative Regulation of the Federal Service of Labour and Employment on the State Service of Assistance to Citizens in Finding a Suitable Job and to Employers in Finding Necessary Workforce <br>

Defines the time limits and sequence of actions (administrative procedures) for the implementation of the authority of the Federal Service of Labour and Employment, its territorial bodies and employment centres to assist citizens to find a suitable job and to employers to find necessary workforce.

Employment centres shall render on the territory of appropriate municipal formations the state service of assistance to citizens in finding a suitable job and to employers in finding necessary workforce. The mentioned state service is provided free of charge. Recipients of the service may apply for assistance on the repeated basis to find suitable jobs or find necessary workforce.

Recipients of the state service are the persons having applied to find a suitable job, citizens of the Russian Federation, foreign citizens and stateless persons, employers having applied for assistance to find necessary workforce, legal entities, independent entrepreneurs, natural persons.

To enjoy the service of assistance in finding necessary workforce, the employers having applied to the employment centre for the first time shall submit the following documents: application with a questionnaire for the assistance in finding necessary workforce certified with the signature of the employer or his authorised representative; filled form "Information on the Demand for the Workforce, Availability of Vacancies"; copy of the certificate of the state registration of the legal entity or independent entrepreneur. The copy must be certified by a notary or with the seal of the legal entity and the signature of the authorised representative of the employer.

Registered in the Ministry of Justice of the Russian Federation on September 6, 2006. Reg. No. 8219.

Decision of the Supreme Court of the Russian Federation No. GKPI06-240 of May 15, 2006 <br>

The applicant challenged Items 6 and 9 of the rules of maintenance of the transport vehicle, its parking, storage, as well as prohibition to operate endorsed by the Decision of the Government of the Russian Federation No. 759 of December 18, 2003. The applicant believes he suffered an illegal administrative punishment in the form of payment for the services of delivery of his vehicle to the specialised parking.

The Supreme Court of the Russian Federation emphasised that arrest of the transport vehicle, prohibition of its operation are the measures of proceedings in cases of administrative violations. In cases of violations of the rules of operation of the transport vehicle and driving it, it must be arrested according to the Code of Administrative Violations of the Russian Federation until the reasons of the arrest are eliminated. The duty to pay for the parking and storage of the arrested transport vehicle emerges by virtue of the Civil Code of the Russian Federation. The ruling of the Cassation Board of the Supreme Court of the Russian Federation No. KAS06-260 of July 25, 2006 has left the given Decision unchanged.

Decision of the Supreme Court of the Russian Federation No. GKPI06-105 of April 19, 2006 <br>

Invalidates the Order of the Ministry of the Railways of the Russian Federation No. 12 of March 27, 2003 on the endorsement of the list of the minimum necessary works (services) provided for during strikes in organisations of the railway transport (branches, representations) whose activities are associated with the safety of people, their health and vital interests of the society. The mentioned list was not sent by the Ministry of the Railways of the Russian Federation for coordination to the Russian Trade-Union of Locomotive Teams of Railway Workers, which is in violation of the applicant's rights for participation in the working out of the mentioned document.

Decision of the Government of the Russian Federation No. 561 of September 12, 2006 on the Amendments to the Decision of the Government of the Russian Federation No. 379 of June 30, 2003



Management companies are permitted to invest resources of accumulated pensions in mortgage securities issued in compliance with the legislation of the Russian Federation on the mortgage securities, except for the housing mortgage-coverage bonds. Resources of accumulated pensions may be invested in housing mortgage-coverage bonds on condition that the mentioned bonds are included in the quotation list of at least one stock exchange.

Decision of the Government of the Russian Federation No. 560 of September 11, 2006 on the Endorsement of the Rules of Interaction of Professional Participants of the Securities Market Not Being Authorised Banks, Customs Bodies and Tax Bodies As Currency Control Agents with the Central Bank of the Russian Federation



Interaction of participants of the securities market as currency control agents with the Bank of Russia shall be arranged through submission by participants of the securities market to the Bank of Russia of documents and information pertaining to currency operations with internal and external securities carried out by residents and non-residents using the services provided by the appropriate participant of the securities market.

The documents and information shall be submitted on the basis of the request of the Bank of Russia with necessary identification information on the resident or non-resident. The request shall be sent to the participant of the securities market by registered mail with a notification of reception. The participant of the securities market must present within 7 working days from the day of receiving of the request to the Bank of Russia requested documents and information or the report that the mentioned documents are requested from the resident or non-resident.

Interaction of the customs and tax bodies as currency control agents with the Bank of Russia shall be arranged on the basis of bi-lateral agreements.

Order of the Ministry of Finance of the Russian Federation No. 113n of August 29, 2006 on the Additional Issue of the Bonds of External Bond Loans of the Russian Federation with the Final Dates of Redemption in 2010 and 2030 Issued in Settlement of the Commercial Debt of the Former USSR to Foreign Commercial Creditors



The Ministry of Finance of Russia shall issue the bonds of external bond loans for USD 2.5 billion with the final dates of redemption in 2010 and 2030 in exchange in 2006 for the commercial debt of the former USSR to foreign commercial banks and financial institutions united in the London club of creditors.

Additional bonds are state registered securities granting to their holder the right to get the main amount of debt (nominal cost), as well as the coupon income in the form of interest accrued for the remaining unredeemed nominal cost of the bonds.

The issues of additional bonds shall be drawn up as global certificates, the nominal cost of the additional bonds of each issue being one US dollar.

For the bonds with the final date of redemption in 2010, the paying out of the coupon income is envisaged two times a year on March 31 and September 30 at the rate of 8.25% annual. For the bonds with the final date of redemption in 2030, the scale of the interest rates from 2.25% to 7.5% annual is envisaged.

Registered in the Ministry of Justice of the Russian Federation on September 12, 2006. Reg. No. 8229.

Order of the Federal Tax Service No. SAE-3-09/596@ of September 11, 2006 on the Invalidation of the Order of the Federal Tax Service of Russia No. SAE-3-24/493@ of October 6, 2005 on the Endorsement of the Form of the Notification of the Tax Bodies by Residents of Opening (Closing) of Accounts (Deposits) in the Banks Outside the Russian Federation



Pursuant to the introduction of the new form of the notification of the opening (closing) of accounts (deposits) in the banks outside the Russian Federation (endorsed by the Order of the Federal Tax Service No. SAE-3-09/518@ of August 10, 2006) invalidates the Order of the Federal Tax Service of Russia No. SAE-3-24/493@ of October 6, 2005 having specified the previous form of the mentioned notification.

Letter of the Ministry of Finance of the Russian Federation No. 03-04-10/12 of August 29, 2006 on the Application of the Value Added Tax in Capital Construction Using Contract Method



If the organisation is an investor, client and a construction party in object construction implemented through contactors without using own force for construction and installation works, expenses of the organisation to maintain the division of this organisation in charge of control over construction and technical enforcement included in initial cost of the given object are not recognised as object of taxation for the value added tax. In this case, VAT amounts for commodities (works, services) purchased by the organisation for the maintenance of the mentioned division are not subject to exemptions.

Letter of the Federal Tax Service No. 03-4-03/1379@ of July 21, 2006 on the Procedure of Application of Subitem 4 of Item 1 of Article 148 of the Tax Code of the Russian Federation

According to the Ministry of Finance, when a Russian organisation renders marketing services (services of investigation of the market situation) to a foreign organisation not being a resident of the Russian Federation, the place of implementation of the given services is not recognised to be the territory of the Russian Federation, therefore, the value added tax does not apply to the mentioned services on the territory of the Russian Federation.
If the territory of the Russian Federation is not recognised as the place of implementation of the marketing services, the given services are registered in Section 8 “Operations Exempted from Taxation and Operations Not Recognised As Object of Taxation, As Well As Operations of Sale of Commodities (Works, Services) If the Place of Implementation Is Not the Territory of the Russian Federation” of the declaration for the value added tax.

Decision of the Government of the Russian Federation No. 557 of September 11, 2006 on the Amendments to the Targeted Federal Program "Housing" for the Years 2002-2010



The amendments are stipulated by the revision of the mechanisms of financing of the measures of subprogram “Providing Communal Infrastructure for the Land Plots for the Purposes of Housing Construction of the federal targeted program "Housing" for the years 2002-2010.

The Decision increases significantly the volume of resources attracted from the budgets of the subjects of the Russian Federation in the framework of the total planned volume of financing of the subprogram (from Rbl 22.5 million to Rbl 223.2 million). Reduces simultaneously the share of financial participation of private investors and creditors, which makes Rbl 39.9 million (instead of Rbl 240.6 million).

This is because at the first stage of implementation of the subprogram (2006-2007), the projects of providing communal infrastructure for the land plots implemented by economic subjects will not enjoy state support. Instead, the state support will be provided to investment projects of the bodies of state power of the subjects of the Russian Federation.

Initially, it was envisaged that the Russian Federation shall act as a guarantor for the borrowings of the subjects of the Russian Federation and municipal formations intended to provide communal infrastructure for the land plots for the purpose of housing construction. The new wording of the subprogram states that guarantees of the Russian Federation are provided for the borrowings intended to provide engineering infrastructure for the land plots and modernise the communal infrastructure.

Besides, for low-storey houses, expenses to pay out the interest under credits obtained in Russian credit organisations to provide communal infrastructure for the land plots are reimbursed at the expense of subsidies from the federal budget in full amount. For multi-storey buildings – in the amount of 50%.

Order of the Ministry of Emergency Situations of the Russian Federation, Ministry of Information Technologies and Communication of the Russian Federation and the Ministry of Culture and Mass Communication of the Russian Federation No. 422/90/376 of July 25, 2006 on the Endorsement of the Regulation on the Systems of Notification of the Population



Defines the destination and tasks, as well as the procedure of implementation of the measures of improvement of the system of notification, maintaining them in permanent readiness.

The system of notification is an organisational and technical pool of forces, means of communication and notification, broadcasting networks, public-use communication channels providing for the conveyance of information and notification signals to the management bodies, forces of the joint state system of prevention and elimination of emergency situations.

The systems of notification are created at the federal level, at the interregional, regional, municipal and the object levels.

The systems of notification are intended to provide for a timely conveyance of information and notification signals to the management bodies, forces and means of civil defence, Russian Joint System of Prevention and Elimination of Emergency Situations and population of the hazards emerging during military actions or because of these actions, as well as the hazard of occurrence or occurrence of emergency situations of natural or technical nature. The systems of notification may be activated both in peacetime and in wartime.

The main method of notification is the transfer of information and notification signals over communication networks of TV and radio broadcasting programs.

Voice information of up to 5 minutes duration shall be transmitted to the population by professional announcers from TV and radio broadcasting studious while interrupting broadcasting programs. In exclusive cases, it is permitted to transmit short voice messages by direct transmission or magnetic tapes directly from operator positions of the bodies of daily management of the Russian Joint System of Prevention and Elimination of Emergency Situations.

Letter of the Federal Service of Enforcement in the Sphere of Education and Science No. 01-678/07-01 of July 24, 2006 on the Right of Children for Education in the Russian Federation



Explains that implementation of the constitutional right for education may not be dependent on the place of living.

Therefore, inclusion in the list of documents submitted when the children are admitted to the educational institution of the certificate of registration in the bodies of internal affairs and of the citizenship of the Russian Federation is illegal.

The bodies of management of education and educational institutions are recommended to take measures excluding similar violations of the right for education.

Letter of the Federal Tax Service No. ShT-6-09/849 of August 24, 2006 on the Invalidation of the Letters of the Federal Tax Service of Russia No. 09-0-10/4223 of October 26, 2004, No. 09-0-10/4831 of December 7, 2004



Decision of the Higher Arbitration Court of the Russian Federation No. 2817/06 of May 29, 2006 recognised as failing to comply with the actual legislation on the state registration of legal entities and independent entrepreneurs the Letter of the Federal Tax Service of Russia No. 09-0-10/4223 of October 26, 2004 obliging legal entities to submit to the body in charge of registration application drawn up to form R14001 (on the entry in the Joint State Register of Legal Entities of the changes of information on the legal entity other than the changes in the constituent documents) signed by the previous head of the legal entity. In this connection, the mentioned Letter, as well as the Letter of the Federal Tax Service of Russia No. 09-0-10/4831 of December 7, 2004 issued in addition to it, are invalidated.

Decision of the Government of the Russian Federation No. 564 of September 16, 2006 on the Endorsement of the Rate of the Export Customs Duty for Raw Oil and Raw Oil Products from Bituminous Materials 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 raw oil and raw oil products from bituminous materials (code according to the Foreign Trade Commodity Nomenclature of Russia 2709 00) exported from the territory of the Russian Federation outside the member-states of the Customs Union agreements is fixed in the amount of USD 237.6 per 1,000 kg. The earlier available rate introduced by the Decision of the Government of the Russian Federation No. 939 of December 9, 2000 amounted to USD 216.4 per 1,000 kg.

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

Decision of the Government of the Russian Federation No. 565 of September 16, 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



From October 1, 2006, increases 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, butane, ethylene, propylene, butylene, butadiene and other liquefied gases, xylenes, light and medium distillates, gas oils, benzene, toluene will make USD 172.4 per 1,000 kg (instead of today’s USD 158.1).

The rate of the export customs duty for liquid fuels, lubricants, spent oil products, petrolatum, paraffin, gatch, mineral wax and similar products (other than the raw ones), as well as oil coke, oil bitumen and other residues of processing of oil and oil products from bituminous materials (except for the calcinated oil coke) will make USD 92.9 per 1,000 kg (instead of USD 85.2 at present).

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 531 of July 10, 2006 on the Endorsement of the Explanation on the Application of the Regulation on the Particulars of Calculation of the Average Earnings Endorsed by the Decision of the Government of the Russian Federation No. 213 of April 11, 2003 When Calculating Temporary Disability and Maternity Allowances for the Insured Having Worked for Less Than Three Months in the Recent 12 Months before the Temporary Disability, Maternity Leave



When calculating the temporary disability and maternity allowances in cases when the person has worked for less than 3 months before the temporary disability, maternity leave, it is necessary to proceed from the following.

The amount of the appropriate allowance per month is limited by the minimum amount of labour remuneration specified in the federal law, or the minimum amount of labour remuneration plus regional coefficients in the regions and localities where applicable. An exception is made for the temporary disability allowance in case of an industrial accident and occupational disease.

The average earnings defining the amount of the allowances is calculated proceeding from the actually accrued earnings and actually spent working time for the 12 months preceding the disability, maternity leave.

The estimate period does not include the periods of temporary disability or maternity leave, release from work with or without the labour remuneration in compliance with the legislation of the Russian Federation, compensatory leaves provided in compliance with the legislation of the Russian Federation.

Calendar months where the mentioned periods occur are replaced with the period directly preceding it equal to the number of excluded months.

Registered in the Ministry of Justice of the Russian Federation on September 14, 2006. Reg. No. 8237.

Order of the Federal Customs Service No. 800 of August 24, 2006 on the Places of Declaring of Individual Types of Commodities



Depending on the type of transportation, the places of declaring of exported raw oil and oil products classified under headings 2709 and 2710 of the Foreign Trade Commodity Nomenclature of Russia are defined to be: the Central Power-Supply Customs Station and the customs posts subordinate to it in the cases of export by pipelines; in cases of export by the sea transport (including the cases of reloading from river-going to sea-going vessels), the declaring shall be arranged in the customs bodies covering the region where the commodities are loaded on the sea vessel exiting the customs territory of the Russian Federation, as well as in the Central Power-Supply Customs Station and the customs posts subordinate to it (except for the export in the region covered by the Sakhalin Customs Station); in the cases of export by the river transport (in the cases of direct international transportation), the declaring shall be arranged in the customs bodies covering the region where the commodities are loaded on the river or mixed-type vessel (river- and sea-going) exiting the customs territory of the Russian Federation; in the cases of export by the sea transport in the region covered by the Sakhalin Customs Station, the place of declaring is the Southern Sakhalin Customs Post.

The Order invalidates Appendices 2 and 3 to the Order of the State Customs Committee of the Russian Federation No. 1013 of September 15, 2003 having defined the places of declaring of oil and oil products.

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 September 14, 2006. Reg. No. 8252.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 111 of September 5, 2006 on the Privatisation of the Specialised Unitary Enterprises of the Housing and Communal Sphere Rendering Communal Services to the Population



According to the explanations of the Presidium of the Higher Arbitration Court of the Russian Federation, provisions of Item 1 and Item 2 of Article 30 of the Federal Law No. 178-FZ of December 21, 2001 on the privatisation of the state and municipal property impose a prohibition to privatise objects of the infrastructure of the housing fund and objects of power supplies intended for serving the population of the appropriate residential settlement if only the given objects form part of the property complex of the privatised non-specialised unitary enterprise. At the same time, the mentioned norms do not affect the issues of privatisation of the mentioned objects when they form the main part of the property complex of the enterprise while being the main production funds of the specialised unitary enterprise.

Thus, privatisation of the above objects forming part of the specialised unitary enterprise is not prohibited by the law.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 112 of September 5, 2006 on the Application of Part 1 of Article 188, Part 2 of Article 257, Part 2 of Article 275 of the Code of Arbitration Procedures of the Russian Federation for the Cases of Challenging the Rulings Separately from the Judicial Act Terminating the Case



The Presidium of the Higher Arbitration Court of the Russian Federation provides recommendations on submission of documents by arbitration courts when challenging the court ruling separately from the judicial act terminating the case (in compliance with Part 1 of Article 188 of the Code of Arbitration Procedures of the Russian Federation).

The arbitration court having accepted the challenged ruling is recommended to submit to the higher instance court only those materials of the case together with the appeal that are directly associated with this appeal and are necessary for its consideration, as well as the list of the documents available in the file. Copies of all materials of the case may be sent at own initiative if their volume is within reasonable limits. Besides, one should keep in mind that the ruling and the appeal are sent to the higher instance court in the originals, the other, in copies certified by the arbitration court. The copies of documents may be presented in the electronic form.

After consideration, the appeal together with the adopted judicial act, as well as all materials, are returned to attache all necessary documents to the court ruling.

Decision of the Government of the Russian Federation No. 567 of September 16, 2006 on the Equalisation of the Customs Payments Paid out by Legal Entities and Natural Persons at the Import to the Customs Territory of the Russian Federation of Individual Transport Vehicles



To equalize customs payments paid out by legal entities and natural persons at import of individual transport vehicles, specifies that for the import by natural persons of transport vehicles classified under headings 8704, 8705, 8709 of the Foreign Trade Commodity Nomenclature of Russia (trucks, special-purpose vehicles, warehouse automotive equipment), the rates of customs duties and taxes apply according to the common procedure and the terms of tariff regulation and taxation envisaged for participants of foreign trade activities.

Appropriate amendments are introduced in the Regulation on the application of the uniform rates of customs duties, taxes for commodities moved across the customs border of the Russian Federation by natural persons for personal use (Decision of the Government of the Russian Federation No. 718 of November 29, 2003) stating that the registration and customs control for the mentioned transport vehicles is vested in the customs bodies according to the common procedure and the terms envisaged for participants of foreign trade activities.

The Decision is entered into force from January 1, 2007.

Decision of the Management Board of the Pension Fund of Russia No. 197p of August 2, 2006 on the Endorsement of the Procedure of Registration in the Territorial Bodies of the Pension Fund of Russia of Insurants Paying out Insurance Contributions to the Pension Fund of the Russian Federation in the Form of Fixed Payments



Introduces a new procedure of registration in the territorial bodies of the Pension Fund of the Russian Federation of insurants paying out insurance contributions to the Pension Fund of the Russian Federation in the form of fixed payments.

The procedure defines the rules of registration of insurants being independent entrepreneurs (including the heads of peasant (farmers’) enterprises and private detectors), private notaries, lawyers, tribal, family communities of small native peoples of the North paying out insurance contributions in the form of fixed payment for the members of the community, as well as by the persons of the same status as insurants.

The new procedure specifies the structure of the registration number of the insurant consisting of the code of the subject of the Russian Federation, code of the region (city) and the ordinal number of the record of the natural person in the division of the Pension Fund of Russia.

In contrast to the previous procedure, the new one regulates in detail the procedure of registration of independent entrepreneurs, defines the list of information on independent entrepreneurs submitted to the division of the Pension Fund of Russia by the bodies in charge of registration. For private detectors, the same registration procedure applies as the one for independent entrepreneurs.

The Decision specifies the list of information submitted by the bodies in charge of registration in the course of registration in the division of the Pension Fund of Russia of tribal, family communities of small native peoples of the North enjoying the rights of a legal entity.

After the registration in the Pension Fund of Russia, the insurant will get appropriate notification instead of the note of registration (the form of the notification provided in the appendix).

The Decision also endorses new forms of applications for the registration as insurants.

The previous procedure of registration in the territorial bodies of the Pension Fund of the Russian Federation of insurants paying out insurance contributions to the Pension Fund of the Russian Federation in the form of fixed payments endorsed by the Decision of the Management Board of the Pension Fund of the Russian Federation No. 98p of July 22, 2004 is invalidated.

Registered in the Ministry of Justice of the Russian Federation on September 14, 2006. Reg. No. 8257.

Order of the Ministry of Defence of the Russian Federation No. 280 of July 24, 2006 on the Endorsement of the Instruction on the Terms and Procedure of Admission to the Military Institutions of Higher Professional Education of the Ministry of Defence of the Russian Federation



The Instruction defines the terms and procedure of admission of citizens of the Russian Federation in the military institutions of higher professional education of the Ministry of Defence of Russia for study as student officers and cadets.

The candidates for admission to the military educational institutions as student officers may be officers of the Armed Forces of the Russian Federation the requirements for whom are specified depending on the type of the educational program and the form of study. Student officers of the military medical institutions and the Military Veterinary Institution may be students upon termination of four years of study in the state institutions of higher professional education in appropriate specialities not older than 27 years of age.

The candidates for admission in the military educational institutions as cadets may be citizens of the Russian Federation possessing a state document of the (full) secondary education, secondary professional education or a diploma of the primary professional education if it has a record in it that the citizen got a (full) general secondary education out of: citizens aged 16 to 22 years that did not enlist in the military service; citizens after military service and draft servicemen – until 24 years of age; contract servicemen (except for officers) – until 24 years of age.

The Order regulates the procedure of preliminary and professional selection of candidates, including their time limits.

Professional selection in vested in the admission commission of the military educational institutions to be carried out among candidates having passed the preliminary selection.

Fitness for admission to the higher educational institutions on medical grounds is a common requirement for all candidates.

The number of student officers and cadets for admission in each speciality is determined by the manning estimates for the higher educational institutions.

The Order endorses the Instruction on the drawing up of contest lists of candidates for admission in the military educational institutions of the Ministry of Defence of Russia as student officers and cadets. Decisions to admit in the educational institution are taken as a result of examination of the mentioned lists.

The Order also endorses: the Instruction on the determination of the general educational level of candidates, Instruction on the organisation of work of the Appellate Commission, procedure to carry out interviews with candidates.

Registered in the Ministry of Justice of the Russian Federation on September 14, 2006. Reg. No. 8265.

Order of the Federal Customs Service No. 842 of September 5, 2006 on the Endorsement of the Form of the Obligation to Submit the Customs Declaration and Necessary Documents and Information



Endorses the form of the obligation to submit the customs declaration and necessary documents and information used in the customs registration according to the simplified procedure and priority order of commodities necessary for elimination of consequences of natural disasters, accidents and catastrophes, as well as of perishable commodities, live animals, radio active materials, international postal dispatches and express cargo, reports and other materials for mass media and other similar commodities. The endorsed form is applied when releasing the mentioned commodities before submission of the customs declaration.

The Order invalidates the Order of the State Customs Committee of Russia No. 932 of August 26, 2003 on the endorsement of the form of the obligation to submit the customs declaration and necessary documents and information.

The Order is entered into force 10 days after the day of its official publication.

Registered in the Ministry of Justice of the Russian Federation on September 15, 2006. Reg. No. 8282.

Order of the Management Board of the Pension Fund of Russia No. 147r of August 1, 2006 on the Organisation of Interaction of the Pension Fund of the Russian Federation and Its Territorial Bodies with Transportation Organisations for the Implementation of the Decision of the Government of the Russian Federation No. 176 of April 1, 2005



In pursuance of the Decision of the Government of the Russian Federation No. 176 of April 1, 2005, compensation of expenses to pay for the cost of travel to non-working pensioners getting labour old-age and disability pensions and living in the regions of the Far North and localities of similar status may have the form of travel documents granted to provide pensioner travel to the place of leisure and back.

The Order endorses the procedure defining organisation of work of the Pension Fund of Russia and its territorial bodies to provide the mentioned compensation in the form of the granted travel documents.

To provide the compensation, the Pension Fund of Russia and its territorial bodies shall conclude contracts with transportation organisations to render pensioner transportation services. The organisations shall provide travel documents to pensioners on the basis of special tokens issued by the territorial bodies of the Pension Fund of Russia.

The issue of special tokens to the territorial body of the Pension Fund of Russia is arranged on the basis of the summary request of the demand for special tokens drawn up by the Department of Social Payments taking into account the demand requested by the divisions of the Pension Fund of Russia.

To endorse the limits of expenses, the Department of Financial Support of the system of the Pension Fund of Russia prepares a draft order of the Management Board of the Pension Fund of Russia on the financial compensation of expenses.

Pensioners get filled out tokens for the travel documents, with the slips of the tokens remaining in the territorial bodies of the Pension Fund of Russia.

Territorial bodies of the Pension Fund of Russia subordinate to the division of the Pension Fund of Russia shall build registers of slips of handed out special tokens.

Registered in the Ministry of Justice of the Russian Federation on September 15, 2006. Reg. No. 8295.

Decision of the Government of the Russian Federation No. 566 of September 16, 2006 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Auto Components Imported for Industrial Processing



Introduces amendments to the Foreign Trade Commodity Nomenclature of the Russian Federation that include in the subheadings materials and component parts for motor vehicle assembly.

Endorses for 9 months the interim rates of import customs duties for auto components imported for industrial assembly of tractors, trucks, special vehicles, warehouse automotive equipment. The zero rates are introduced for individual commodities. For the main variety of imported component parts included in the Foreign Trade Commodity Nomenclature, the rates of 5%, 10% and 15% of the customs cost apply.

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

Order of the Ministry of Finance of the Russian Federation No. 108n of August 25, 2006 on the Endorsement of the Forms of Notifications of the Maximum Retail Prices for Tobacco Items



In pursuance of the Federal Law No. 134-FZ of July 26, 2006, from July 1, 2007, each box (package) of cigarettes must show the maximum retail price they may be sold at to consumers. Without the given information, the sale of cigarettes (including the imported ones) on the territory of the Russian Federation will be prohibited.

The maximum retail price shall be specified by the taxpayer independently per unit of consumer package of tobacco items separately for each name.

From December 15, 2006, the taxpayers must submit to the tax body at the place of registration (customs body at the place of registration of excisable commodities) a notification of the maximum retail prices no later than 10 calendar days ahead of the calendar month wherefrom the maximum retail prices mentioned in the notification will be applied.

The Order endorses the forms of the notifications of the maximum retail prices for tobacco items (produced in the Russian Federation, as well as imported to the customs territory of the Russian Federation).

The forms of the notifications shall apply from December 15, 2006.

Registered in the Ministry of Justice of the Russian Federation on September 15, 2006. Reg. No. 8292.

Order of the Federal Tax Service No. MM-3-07/534@ of August 17, 2006 on the Endorsement of the Form of the Ledger of Registration of the Volumes of Production and Circulation (Except for the Retail Sale) and/or Use for Own Needs of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products and Its Filling Procedure



To implement the state control over production and circulation of ethyl alcohol, alcoholic and alcohol-containing products, specifies the form of the ledger of registration of the volumes of production and circulation (except for the retail sale) and/or use for own needs of ethyl alcohol, alcoholic and alcohol-containing products and endorses the procedure of filling of the mentioned ledger.

The ledger is necessary for organisations engaged in production and/or wholesale circulation of ethyl alcohol, alcoholic and alcohol-containing edible products, as well as alcohol-containing non-edible products with the content of ethyl alcohol greater than 40% of the volume of the finished product and applying automatic means of measurement and registration of concentration and volume of anhydrous alcohol in the finished products, as well as the volume of the finished products.

The ledger is filled out using the software of the Joint State Automatic Information System of registration of the volume of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products.

The ledger is filled out by the person in charge of material values of the organisation and is preserved for at least 5 years.

Information recorded in the ledger is used by the organisation to fill out the declarations of the volume of production, circulation and use of ethyl alcohol, alcoholic and alcohol-containing products submitted to the tax bodies.

Registered in the Ministry of Justice of the Russian Federation on September 15, 2006. Reg. No. 8293.

Order of the Ministry of Economic Development of the Russian Federation No. 222 of August 12, 2006 on the Endorsement of the Methodology Directions on the Determination of the Cadastral Cost of the Newly Formed Land Plots and Existing Land Plots in Cases of Change of the Category of Lands, Type of Permitted Use or Refinement of the Area of the Land Plot



Specifies the procedure of determination of the cadastral cost of the newly formed land plots and existing land plots in cases of change of the category of lands, type of permitted use or refinement of the area of the land plot. The procedure of determination of the cadastral cost is differentiated depending on the category (agricultural lands, lands of the specially guarded territories and objects, lands of the water fund) and the group of the land plots.

The cadastral cost is not changed in the cases of change of the type of permitted use of the land plot forming part of the lands of residential settlements within one group and the land plot forming part of the lands of the forestry fund.

In cases of change of the area of the land plot when its borders are adjusted, the cadastral cost is changed in proportion to the change of the area of the land plot.

The cadastral cost is determined by the land cadastral chamber in the appropriate subject of the Russian Federation for the purposes of calculation of the land tax. The results of the determination of the cadastral cost of the land plots are recorded in the appropriate act of determination of the cadastral cost of land plots (the form of the act provided in the appendix) to be certified by the official of the department of the Federal Agency of Cadastre of Objects of Immovable Property in the appropriate subject of the Russian Federation in charge of the keeping of cadastral records.

Registered in the Ministry of Justice of the Russian Federation on September 15, 2006. Reg. No. 8297.

Order of the Federal Service for Financial Markets No. 06-87/pz-n of August 8, 2006 on the Endorsement of the Regulation on the Accreditation of Organisations Certifying Specialists of the Financial Market



Defines the terms and procedure of accreditation of organisations certifying citizens in the sphere of professional activities at the securities market and the sphere of activities of management companies of investment funds, shared investment funds and non-state pension funds and specialised depositaries of investment funds, shared investment funds and non-state pension funds stating that certification may be carried out by educational institutions providing studies in the sphere of the securities market, as well as self-regulating organisations of professional participants of the securities market and management companies of investment funds, shared investment funds and non-state pension funds.

According to accreditation terms, the candidate must be a legal entity, have a certification commission (at least 5 members), software support permitting to generate examination tests in compliance with the programs of qualification examinations for the specialists of the financial market endorsed by the Federal Service for Financial Markets, documents regulating the work of the certification commission and the qualification examinations.

In addition to the mentioned conditions, the educational institution, to get the accreditation, must be engaged in educational activities for at least 5 years and train at least 200 specialists (bachelors, masters) in specialities: "Securities", "Securities Market", “Stock Exchange Markets" or "Financial Markets" included in specialities of higher professional education "Finances and Credit" or train at least 3,000 persons within 3 years to pass the qualification examinations of the Federal Service for Financial Markets or the Federal Commission for the Securities Market.

To get the accreditation, a questionnaire is submitted to the Federal Service for Financial Markets drawn up to the endorsed form, copies of constituent documents, licenses for the right of educational activities or permissions for activities of a self-regulating organisation, the list of the members of the certification commission and a copy of the document defining the procedure of its work, regulation in two copies.

The decision on the accreditation or refusal of accreditation shall be taken by the Federal Service for Financial Markets within 15 working days from the date of receiving of the full set of the mentioned documents.

The accreditation is provided for the period of 3 years, which may be prolonged on condition of candidate compliance with accreditation requirements, issue of at least 500 certificates of specialists of the financial market within 3 years preceding the submission of documents to prolong the accreditation. The documents to prolong the accreditation shall be submitted by the candidate no sooner than 60 working days ahead of the expiry of the period of accreditation.

Registered in the Ministry of Justice of the Russian Federation on September 15, 2006. Reg. No. 8298.

Order of the Federal Customs Service No. 469 of May 24, 2006 on the Endorsement of the Administrative Regulation of the Federal Customs Service on the State Service of Information Support on the Legal Acts in the Customs Sphere and Advice on Customs Issues and Other Issues in the Sphere of Reference of the Customs Bodies



The Administrative Regulation of the Federal Customs Service on the state service of information support on the legal acts in the customs sphere and advice on customs issues and other issues in the sphere of reference of the customs bodies has been worked out in the framework of the carried out administrative reform to provide on the timely and qualitative basis necessary information to natural persons and legal entities.

The information shall be provided directly in the rooms of the customs bodies using information stands, as well as over the phone (the so-called “hot-line”), e-mail, automatic information system, by placing on the official Internet site of the Federal Customs Service of Russia and other customs bodies.

Information services on the legal acts in the customs sphere shall be provided within the time limits necessary to find and report information to the person and register the result of the service and may not be greater than 30 minutes. Advice on the issues in the customs sphere and other issues in the sphere of reference of the customs bodies shall be provided to the request of the person in shortest possible time, however, no later than within one month from the day of receiving of the mentioned request in the customs body providing such service.

The Regulation defines the terms and procedure of providing of the mentioned information, requirements to the outfit of the rooms where the information will be presented, the list of the reasons to refuse to provide it, procedure of appealing against the actions of the officials of the customs bodies in cases of an incomplete or untimely providing of information.

All information shall be provided by the customs bodies free of charge.

The Regulation is entered into force from November 1, 2006.

Registered in the Ministry of Justice of the Russian Federation on September 13, 2006. Reg. No. 8233.

Order of the Federal Antimonopoly Service No. 129 of May 17, 2006 on the Endorsement of the Procedure of Determination of the Dominating Position of Non-State Pension Funds



According to the endorsed procedure, the dominating position of non-state pension funds is determined by the federal antimonopoly body. Specified provisions for the fund shall also apply to the funds owned by the same group of persons.

The dominating position of the fund is determined within the boundaries of the market of services on non-state pension support regardless of the place of its location as defined in the constituent documents.

To determine the dominating position, all funds and/or branches are revealed that provide services of non-state pension support within the specified boundaries of the market of services of non-state pension support, turnovers of services are calculated that are provided by each fund and/or branches within the specified boundaries of the market of services, the total turnover of services is calculated that are provided by all funds and/or their branches within the specified boundaries of the market, the share of the fund and/or its branches is calculated in the total turnover of services that are provided by all funds and/or their branches, the share of the fund (total share of the funds owned by the same group of persons) is compared with criteria of domination of the funds at the market of services of non-state pension support.

The share of the fund at the market of services is determined proceeding from the ratio of its turnover of non-state pension support to the total amount of turnover of the funds within the specified boundaries of the market of services of non-state pension support.

The fund’s position is recognised to be dominating if the share at the federal market of services in non-sate pension support is greater than 10%, or at the regional – greater than 25%.

The sources of information for the determination of the dominating position include information received from the Federal Service for Financial Markets, Federal Service of State Statistics, funds, associations of funds.

The Order invalidates the Order of the Ministry of the Russian Federation for Antimonopoly Policy and Support of Entrepreneurial Activities No. 337a of May 6, 2000 on the endorsement of the procedure of determination of the dominating position of non-state pension funds.

Registered in the Ministry of Justice of the Russian Federation on September 15, 2006. Reg. No. 8288.

Order of the Ministry of Finance of the Russian Federation No. 109n of August 25, 2006 on the Endorsement of the Procedure of Providing to Organisations Engaged in Production and/or Circulation (Except for the Import and Retail Trade) of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products on the Territory of the Russian Federation of Software of the Joint State Automatic Information System of Registration of the Volume of Production and Circulation of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products and Its Installation in the Technical Means of Registration and Transfer of Information on the Volume of Production and Circulation of Ethyl Alcohol, Alcoholic and Alcohol-Containing 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



The procedure regulates the sequence of actions intended to provide to organisations engaged in production and/or circulation (except for the import and retail trade) of ethyl alcohol, alcoholic and alcohol-containing products of software of the Joint State Automatic System of registration of the volume of production of ethyl alcohol, alcoholic and alcohol-containing products.

The software of the Joint State Automatic Information System shall be used by organisations to register and transfer appropriate information in the Joint State Automatic Information System.

The software shall be provided on the basis of the application of the organisations being ready to install the software in the technical means submitted to the territorial tax body.

Representatives of the organisation having created the software shall install the software in the technical means of the organisation, connect it, check for opportunities of use and seal the technical means of the organisation.

The results of the mentioned actions shall be recorded in the act of the readiness for connection of the software and hardware of the organisation to the software and hardware of the Joint State Automatic Information System.

If it is necessary to service, repair, change the technical means, which requires a removal of the seals from the technical means and/or in other cases specified in the legislation, the software must be removed from the technical means.

Registered in the Ministry of Justice of the Russian Federation on September 15, 2006. Reg. No. 8299.

Order of the Federal Service for Financial Markets No. 06-95/pz-n of August 24, 2006 on the Procedure for Rendering Services Providing for Conclusion of Futures Contracts, As Well As the Clearing Particulars for the Futures Contracts



The endorsed Regulation on the procedure of rendering services providing for the conclusion of the futures contracts, as well as the clearing particulars for the futures contracts, specifies the requirements to the terms of rendering services providing for transactions where execution of obligations depends on the change of prices for securities, change of stock exchange indices, including the transactions envisaging an exclusive duty of the parties to pay depending on the change of prices for securities or change of stock exchange indices, as well as the clearing requirements for such contracts.

The rendering of services providing for the conclusion of the mentioned futures contracts may only be vested in legal entities possessing a license of the stock exchange. The stock exchange must register in the Federal Service for Financial Markets the rules of access to participation in the tenders, the rules of conclusion of futures contracts at the tenders, specifications of the futures contracts, the rules of tenders and the regulation on the endorsement of the above documents by the stock exchange (the so-called stock exchange rules).

The Order defines the requirements to the futures contracts concluded at the tenders arranged by the stock exchange, requirements to the specifications, specifies the procedure of access to tenders and the tenders themselves, regulates the clearing rules for the futures contracts.

The stock exchange assumes the duty to monitor and control conclusion of futures contracts.

Stock exchanges, as well as the clearing organisations servicing futures contracts, shall bring their activities in compliance with the requirements of the Regulation within 90 days from the moment of its entry into force.

Registered in the Ministry of Justice of the Russian Federation on September 15, 2006. Reg. No. 8300.

Order of the Ministry of Defence of the Russian Federation No. 200 of June 30, 2006 on the Endorsement of the Procedure of Providing Monetary Subsistence to Servicemen of the Armed Forces of the Russian Federation



Endorses the procedure defining the rules of providing monetary subsistence to servicemen of the Armed Forces of the Russian Federation, including the salary of the monthly monetary subsistence, monthly and other additional payments.

The procedure regulates all types of payments to servicemen of the Armed Forces of the Russian Federation pertaining to the military service.

A differentiated approach is envisaged to the procedure of calculation of the amount of the monetary subsistence depending on the service standing of the serviceman, tenure with the service, qualification and particulars of fulfilling of service duties.

The procedure regulates individual cases of payment of the monetary subsistence: in cases of temporary execution of the duties in military positions; when attached to commanders (chiefs); in cases of staff organisational measures; while in leave; during sickness or sick leave; when dismissed from duty, being under arrest or in a disciplinary military units; in cases of absenteeism; if imprisoned or captured in hostages, interned in neutral countries or missing; when transferred from the federal body of executive power where the military service is envisaged into the Armed Forces of the Russian Federation; when on detached service; when the military service is suspended; during training exercises; when dismissed from the military service; when being killed (in cases of death).

The monetary subsistence due to the serviceman that was not paid out or paid out in a smaller amount shall be paid out for the whole period when the serviceman was entitled for it, however, not more that for three years preceding the appeal.

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

Registered in the Ministry of Justice of the Russian Federation on September 15, 2006. Reg. No. 8304.

Order of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being No. 225 of August 1, 2006 on the Sanitary and Epidemiological Expert Evaluation of Pesticides and Agricultural Chemicals



Specifies general requirements to the expert evaluation of pesticides, agricultural chemicals, veterinary preparations to assess the hazards of preparations for the life and health of population, identification of hygienic requirements, regulations and criteria of safe handling of them.

The expert evaluation is vested in the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being to be carried out on the basis of a complex toxicological and hygienic assessment in the accredited scientific research institutions.

The sanitary and epidemiological expert evaluation of veterinary preparations is arranged on the contractual basis between the producer organisation or the applicant supplier of the preparation and the scientific research institutions.

The sanitary and epidemiological statements are issued by the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being.

Expert evaluations apply to pesticides, agricultural chemicals and veterinary preparations intended for registration testing, state registration and circulation on the territory of the Russian Federation, including those produced in the Russian Federation – when put in production, amending the normative and technical documentation, including the changing of the composition of pesticides or their production technology, to imported pesticides, as well as when the earlier issued sanitary and epidemiological statement expires.

To carry out an expert evaluation, the applicant submits to the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being a request, materials in the Russian or English languages characterising the toxicological and hygienic properties of the active component and the raw material, (draft) safety certificate for the home-made preparations and the document of quality and safety for imported ones, recommendations on application indicating the measures of precaution, including the cases of use in private auxiliary farming and in household use, container label, normative or technical documents for the preparations planned for production or packing on the territory of the Russian Federation, sanitary and epidemiological statement issued by the departments of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being in the subjects of the Russian Federation. For pesticides intended for use on medicinal plants, appropriate statement of the All-Russia Institute of Medicinal and Flavouring Plants of the Russian Academy of Agricultural Sciences is submitted in addition.

The toxicological and hygienic assessment of a pesticide and veterinary preparation shall take 6 months, and of an agricultural chemical – 3 months. The time limit for processing documents pertaining to the expert evaluation of veterinary preparations in the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being makes one month.

The sanitary and epidemiological statement for the mentioned preparations is issued for ten years, and if it is necessary to arrange additional investigation to assess the hazards of a negative impact of pesticides on the human health – for two years.

The Order also endorses the Regulation on the Commission for the Issues of Hygiene and Toxicology of Pesticides and Agricultural Chemicals that will assume the processing of results of the complex toxicological and hygienic assessment of pesticides and agricultural chemicals for subsequent preparation of sanitary and epidemiological statements in the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being.

Organisation of expert evaluations, the drawing up of draft sanitary and epidemiological statements, the keeping of the register of sanitary and epidemiological statements for pesticides and agricultural chemicals on the compliance (incompliance) of the products with the state sanitary and epidemiological rules and normatives is vested in the information and methodology centre Ekspertiza of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being.

Registered in the Ministry of Justice of the Russian Federation on September 15, 2006. Reg. No. 8316.

Decree of the President of the Russian Federation No. 1042 of September 22, 2006 on the Priority Measures to Ensure Highway Traffic Safety



The Government of the Russian Federation is assigned the task to take immediate measures to improve highway traffic conditions, increase traffic transfer capacity of streets and roads, to increase the number of parkings, underground and aboveground passages, to improve the efficiency of emergency aid to victims of highway accidents, as well as to implement within specified time limits the federal targeted program "Improvement of Highway Safety in the Years 2006-2012" and implement the complex of additional measures of social and legal protection of employees of the highway traffic safety inspection.

Until November 1, 2006, the Government must endorse the list of state bodies whose transport vehicles may have special light and sound signals in the absence of special colour patterns on the outer surface of such vehicles. The total number of personal transport vehicles permitted for operation with special signals must not be greater than 1,000 (except for the transport vehicles serving the persons who enjoy state guard services).

The same time limit is set to develop the requirements to the mentioned transport vehicles outfitted with special signals, regulation on driver training and permission to drive such vehicles and the regulation on the escort of transport vehicles provided by the highway traffic inspection and the military highway inspection defining the cases requiring escort services and the cases when escort services are provided for security reasons.

It is expected that legislative prohibitions will be introduced for outfitting the transport vehicles of the members of the Council of the Federation and the deputies of the State Duma with special state registration plates, as well as the procedure of circulation of special signals will be endorsed (import, production, sale installation).

From February 1, 2007, it is prohibited to use special state registration plates on the territory of the Russian Federation. The measures of their revocation will be started on the stepwise basis from the day of entry of the Decree into force.

Special signals are preserved only for the vehicles of fire brigades, police, emergency medical aid, rescue teams and the military traffic inspection used in emergency situations affecting the life and health of people.

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

Order of the Ministry of Agriculture of the Russian Federation No. 235 of August 16, 2006 on the Endorsement of the Norms of Natural Loss



Endorses the norms of natural loss in production and circulation (except for the retail trade) of ethyl alcohol, alcoholic and alcohol-containing products.

Thus, natural loss at purchase, storage and delivery of ethyl alcohol in stationary tanks makes 0,008 dekalitres of anhydrous alcohol per 1 square meter of the surface of evaporation per month in the autumn and winter season in closed alcohol storages, on the open sites 0.016, in the spring and summer season " 0.024 and 0,065 dekalitres per 1 square meter respectively.

The norms of nature loss are also envisaged in percent of the total amount of anhydrous alcohol when the alcohol is stored in steel barrels and when decanting using various methods during supplies and sale. The norms of natural loss are specified during transportation depending on the type of transport, container and distance.

Specifies the norms of natural loss of ethyl alcohol during production of vodka, alcoholic drinks and other alcoholic products, as well as the wine materials and alcohol-containing products (during production of perfumery and cosmetics).

The Order is in effect until July 1, 2007.

Registered in the Ministry of Justice of the Russian Federation on September 15, 2006. Reg. No. 8280.

Order of the Ministry of Economic Development of the Russian Federation No. 186 of July 13, 2006 on the Endorsement of the Administrative Regulation on the State Service Rendered by the Federal Agency of the Cadastre of Objects of Immovable Property “Providing Information of the State Land Cadastre to Interested Parties"



The endorsed Administrative Regulation of the state service rendered by the Federal Agency of Cadastre of Objects of Immovable Property “Providing Information of the State Land Cadastre to Interested Parties" has been worked out in the framework of the administrative reform carried out in the Russian Federation to provide on the timely and qualitative basis information of the state land cadastre to natural persons and legal entities.

Information shall be provided in the form of excerpts at cost or free of charge. Information of open, publicly available nature is provided to all interested parties. Free information on a certain land plot is provided free of charge: to the holder of the rights for the land plot or the persons authorised by the holder of the rights; tax bodies within the territory of their jurisdiction; courts and law enforcement bodies processing the cases pertaining to the given land plot; bodies in charge of the state registration of the rights for immovable property and transactions with it, bodies (organisations) in charge of the special registration of individual types of immovable property and territorial zones in the volume necessary for the work of the mentioned bodies; persons inheriting the land plot of the holder of rights through the testament or law; other persons specified in the law. The amount of payment for the services of provided information is defined by the Government of the Russian Federation.

The Regulation specifies the terms and procedure of providing information of the state land cadastre, requirements to the places where such information is provided, reasons of refusal to provide it, procedure for appealing against actions of officials of the Federal Agency of Cadastre of Objects of Immovable Property.

Information or a motivated refusal to provide it in written form shall be presented to the interested parties within the time limits not greater than 15 working days from the day of receiving of the application in the territorial body of the Federal Agency of Cadastre of Objects of Immovable Property. The waiting time for the interested parties when submitting the application or receiving the information must not be greater than 30 minutes. Reception time with the official must not be greater than 10 minutes per application when submitting it and per each land plot when receiving the information.

The Regulation is entered into force on the territory of the Russian Federation on the stepwise basis as soon as the system of cadastre of immovable property is created in the subjects of the Russian Federation. The full functioning of the system of providing information of the state land cadastre to interested parties by the bodies of the Federal Agency of Cadastre of Objects of Immovable Property will be implemented from the year 2012.

Registered in the Ministry of Justice of the Russian Federation on September 13, 2006. Reg. No. 8234.

Decision of the State Duma of the Federal Assembly of the Russian Federation No. 3498-4 GD of September 22, 2006 on the Amnesty for the Persons Having Committed Crimes During Antiterrorist Operations on the Territories of the Subjects of the Russian Federation of the Southern Federal District



To achieve civil peace and accord, the State Duma of the Russian Federation declared an amnesty for the persons having committed crimes during antiterrorist operations on the territories of the subjects of the Russian Federation of the Southern Federal District. The given amnesty is the seventh one from the moment of the beginning of the antiterrorist operation in the Northern Caucasus.

The amnesty applies to both participants of illegal armed formations having abandoned illegal activities on the voluntary basis and having handed over the arms and to servicemen of the Armed Forces of the Russian Federation (other bodies envisaging military services) having committed crimes during the mentioned antiterrorist operations.

Criminal cases will not be initiated for these persons, and the ones already initiated will be closed. The persons convicted for crimes committed during the antiterrorist operation in the Northern Caucasus will be released and cleared of the criminal history.

The amnesty does not apply to the persons having committed heavy and specially heavy crimes (murder, incurring deliberately heavy damage to health, kidnapping, rape, terrorism, armed riot and other), to servicemen having sold arms and ammunition to participants of armed gangs, persons having committed repeated crimes, as well as to foreign citizens and stateless persons.

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

Decision of the Presidium of the Higher Arbitration Court of the Russian Federation No. 1075/06 of August 29, 2006



According to Article 965 of the Civil Code of the Russian Federation, the insurer having paid out the insurance reimbursement obtains the claims right of the insurant within the limits of the paid out amount to the person responsible for the losses reimbursed as a result of insurance (subrogation).

The Presidium of the Higher Arbitration Court of the Russian Federation did not agree to the position of the cassation instance court stating an absence of grounds to satisfy the claims of the insurance organisation having paid out the insurance reimbursement to the insurant that was put forward directly to the insurer of the trespasser whose civil liabilities are insured by virtue of the Federal Law on obligatory insurance of civil liabilities of owners of transport vehicles.

According to the explanations of the Presidium of the Higher Arbitration Court of the Russian Federation, the subrogation implies a substitution of the person in the obligation by virtue of the law (Article 387 of the Civil Code of the Russian Federation), therefore, the right having transferred to the insurer is implemented by him while observing the rules regulating relations between the insurant and the person responsible for the losses.

Having paid out the insurance reimbursement to the victim, the insurance organisation assumes his position in relations because of the incurred damage and obtains the right to claim reimbursement of damage.

Thus, in pursuance of Item 4 of Article 931 of the Civil Code of the Russian Federation, the insurance organisation having paid out the insurance reimbursement to the insurant may put forward a claim directly to the insurer having insured the civil liabilities of the trespasser.

Decision of the Presidium of the Higher Arbitration Court of the Russian Federation No. 2979/06 of July 18, 2006



According to Item 1 of Article 7 on the trade marks, service marks and the names of the places of origin of commodities, the trade marks may not include symbols similar to the trade marks of other persons pertaining to similar commodities with an earlier priority to such an extent that they may be confused.

The Presidium of the Higher Arbitration Court of the Russian Federation invalidated the earlier judicial acts having refused the organisation challenging a refusal of the body in charge of the patent disputes to satisfy the denial of registration of the trade mark.

The court of enforcement instance explained that if there is a conflict of two similar but not identical trade marks registered for different commodities and services, the first trade mark requires for its protection that the similarity to the later trade mark and the danger of confusing it with this trade mark must be established by the court. In this case, the danger of confusion is present if one of the trade marks may be taken for the other, or if the consumer understands that this is not the same trade mark but supposes that both of them belong to the same enterprise. Such danger may depend on several circumstances: first, on the distinguishing properties of the trade mark with an earlier priority; second, on the similarity of the compared trade marks; third, on the similarity of commodities and services identified with the trade mark.

The distinguishing properties of the trade mark may depend on the length of its use and, hence, recognition by consumers, as well as the use by the person of a series of trade marks containing the main element of the given trade mark.

If the compared depiction, beside the identical element, has a distinctive element, when the coinciding element is dominating, one may take into account whether the given distinctive element is associated among consumers with the word conveying some sense.

Besides, the Presidium explained that protection of the right for the trade mark covers not only the objects identified by it, but also the similar ones not mentioned in the copyright document.

Inconsistencies in the adopted classification of commodities and services do not affect their similarity. The similarity is recognised from the fact that commodities, because of their nature or destination, may be referred by consumers to the same source of origin.

When establishing similarity of commodities, one should take into account also the following circumstances: type of commodities, their consumer properties and functional destination (volume and goal of use), type of the material they are made of, opportunities to supplement or replace each other, terms of their sale (including the common place of sale, sale through the retail or wholesale network), circle of consumers, traditional or prevailing use of commodities.

Decision of the Government of the Russian Federation No. 585 of September 22, 2006 ?Issues of the Federal Agency for Hi-Tech Medical Aid"



The Federal Agency for Hi-Tech Medical Aid created by the Decree of the President of the Russian Federation No. 658 of June 30, 2006 is a federal body of executive power in charge of the rendering of state services and state property management in the sphere of development and implementation of the modern medical technologies, new methods of diagnostics and organisation of hi-tech medical aid. Earlier, the mentioned functions were fulfilled by the Federal Agency for Public Health and Social Development.

The Agency is supervised by the Ministry of Public Health and Social Development of the Russian Federation. Its main tasks is organisation of development and implementation of modern medical technologies, keeping of databases in the sphere of development and implementation of modern medical technologies, new methods of diagnostics and organisation of hi-tech medical aid, as well as organisation of training of medical workers for the sphere of hi-tech medical aid.

The limiting number of employees of the central office of the Agency makes 120 persons (without the building guards and servicing personnel). The Agency is permitted to have up to 4 deputy heads, as well as up to 5 departments in the main spheres of activities.

The financing of the Agency activities in 2006 will be arranged at the expense of resources of the federal budget handed over by the Federal Service of Labour and Employment and the Federal Agency of Public Health and Social Development.

Order of the Ministry of Finance of the Russian Federation No. 107n of August 23, 2006 on the Endorsement of the Procedure of Keeping of the State Ledger of Debts of the Russian Federation in the Ministry of Finance of the Russian Federation



Specifies the requirements to the structure of the State Ledger of Debts of the Russian Federation, as well as the procedure of its keeping and storage. The keeping of the Ledger of Debts is vested in the Department of International Financial Relations, State Debt and the State Financial Assets of the Ministry of Finance of Russia that will take care of its preservation, timely, full and correct keeping.

Registration in the Ledger of Debts applies to all liabilities unredeemed as of September 1, 2006.

The Ledger of Debts is kept in the form of electronic registers (tables) by the types of liabilities and contains general information on the parameters of state liabilities.

Information pertaining to an emerged liability shall be submitted for entry in the Ledger of Debts within three days from the moment of emerging. Information pertaining to the servicing of the debt (placing, paying out of incomes and redemption of the debt) shall be submitted for entry in the Ledger of Debts within the time limits envisaged in the appropriate contract or agreement concluded with the organisation attracted to service the debt.

Information of the Ledger of Debts is confidential and may be presented to the federal bodies of legislative and executive power or their authorised bodies to their requests. Other legal entities and natural persons may get information from the Ledger of Debts at the direction of the Minister of Finance.

The Ledger of Debts is stored in the form of electronic files in personal computers of the persons in charge of its keeping. Information on paper used to fill the details of the Ledger of Debts is stored in a metal safe, the key being with the persons responsible for its maintenance.

Registered in the Ministry of Justice of the Russian Federation on September 15, 2006. Reg. No. 8321.

Direction of the Central Bank of Russia No. 1717-U of August 24, 2006 on the Amendments to Item 1 of the Direction of the Bank of Russia No. 1533-U of December 22, 2004 on the Determination of the Cost of Property (Assets) and Liabilities of the Credit Organisation



The Direction of the Bank of Russia No. 1660-U of February 17, 2006 provided a new wording, beside other things, for the forms of reports of credit organisations 0409134 "Estimate of Own Resources (Capital)" and 0409155 "Information on the Reserves for Possible Losses".

This changed the procedure of calculation of the cost of property (assets) and liabilities of the credit organisation if recognised bankrupt. In the determination of the cost of property of the organisation, the total cost of assets is reduced by the amount of underestimated reserve for possible losses, which, in turn, is determined as a sum of data in Column 3 in Lines 1-6 less the sum of data of Column 6 in Lines 1-6 of Section 1 of the reporting form 0409155 (earlier, the amount of the underestimated reserve was determined as a sum of data of Columns 7-10 in Line 1 less the data of Column 12 in Line 1 of the reporting form 0409155 in the previous wording). The cost of the net debts in loans is reduced by the cost of the figure of "Amount of Underestimated Reserve for Possible Losses for the Loans of Quality Categories II-V" (Line 301 of Column 3 of the reporting form 0409134 in the new wording) instead of the earlier used figure "Amount of Underestimated Reserve for Possible Losses for the Loans of Risk Groups 2-4".

The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia. The text of the Direction is published in the Herald of the Bank of Russia on September 27, 2006, No. 53.

Registered in the Ministry of Justice of the Russian Federation on September 15, 2006. Reg. No. 8301.

Order of the Ministry of Justice of the Russian Federation No. 293 of September 14, 2006 on the Endorsement of the Administrative Regulation on the Execution of the State Function of State Registration of Rights for Immovable Property and Transactions with It



The endorsed Administrative Regulation on the execution of the state function of state registration of rights for immovable property and transactions with it has been worked out in the framework of the administrative reform carried out in the Russian Federation to provide for the state registration of the rights for immovable property and transactions with it on the timely and quality basis.

The state registration of the rights for immovable property is vested in the Federal Registration Service and its territorial bodies. The state registration confirms legally the fact of emergence, restriction (encumbrance), transfer or termination of the rights for immovable property. The state registration of rights is the only proof of existing registered right.

The state registration of rights is fee-paying. The amount and procedure of collection of the fee are defined in the tax legislation.

The Regulation specifies the requirements to the composition of the documents necessary for the state registration of rights, the terms and time limits for reception and providing advice to applicants, time limits and sequence of actions (administrative procedures) in the course of implementation of the authority of state registration of the rights for immovable property and transactions with it, the reasons of suspension or refusal of the state registration, requirements to the rooms of the territorial bodies of the Federal Registration Service. Also defines the procedure of appealing against the actions (failure to act) and decisions taken in the course of the state registration of rights.

The total time limit for the state registration of rights must not be greater than one month from the day of submission of the application and the documents necessary for the state registration of rights. The maximum waiting time when submitting the documents for the state registration of rights must not be greater than 45 minutes.

The Order provides specimens of applications for the state registration of rights for immovable property and transactions with it.

Registered in the Ministry of Justice of the Russian Federation on September 14, 2006. Reg. No. 8258.

Letter of the Central Bank of Russia No. 122-T of September 22, 2006 on the Placing of Information on the Web Sites of Authorised Banks (Branches of Authorised Banks) in the Internet on Suspension or Closing of Exchange Offices of Authorised Banks (Branches of Authorised Banks)



Credit organisations are recommended to place on their information web sites in the Internet information on exchange offices that are suspended, whose operation is prolonged or closed. Information must be placed on the day of taking such decisions and show the dates of suspension and renewal of work or the date of closing of exchange offices.

Letter of the Central Bank of Russia No. 121-T of September 20, 2006 on the Payment Documents in the Index of Payment Documents That Were Not Cleared in Due Time Because of Absence or Insufficiency of Monetary Resources on the Payer Account That Must Be Closed



In the case of closing of the branch, additional office of the credit organisation and change of details mentioned in the payment documents that were not cleared in due time because of absence or insufficiency of resources on the payer account (name, correspondent account number, payer bank identification code, name of encashment centre, payer personal account number), if accounts are opened to clients in the parent office or another branch of the credit organisation, the mentioned payment documents must be returned to the payers, recipients (recoverers) according to the procedure similar to the one specified in Item 2.20 of the Regulation of the Bank of Russia No. 2-P of October 3, 2002 on cashless payments in the Russian Federation, while indicating the reason of the return.

Thus, the payment documents received in the bank for cashless payments are returned to the recipients of resources (recoverers) through their servicing bank, while indicating the date of the closing of the account. When the bank returns the payment documents, a list of them is drawn up that must be preserved together with the legal file of the client whose account is closed. If it is impossible to return the payment and encashment orders because of the liquidation of the recipient (recoverer) bank or absence of information on the place of location of the recipient of resources (recoverer), they must be preserved together with the legal file of the client whose account is closed.

Letter of the Federal Tax Service No. ShT-8-09/278 of August 2, 2006 on the Taxpayer KPP to Be Indicated in the Documents



According to the actual legislation, major taxpayer organisations may be registered both in the interregional inspection of the Federal Tax Service of Russia for major taxpayers and in the tax body at the place of location of the organisation.

When registered in the inspection for major taxpayers, the organisation gets a notification of registration of the legal entity in the tax body as a major taxpayer indicating the taxpayer identification number (INN) and the code of the reason of registration (KPP), the 5

In this connection, major taxpayer organisations should keep in kind that when submitting the tax declaration for the value added tax, they should indicate on the cover sheet the KPP assigned to it by the tax body where the tax declaration is submitted. Since the tax declaration for the value added tax is submitted by major taxpayers to the tax body at the place of registration as a major taxpayer, the declaration indicates the KPP available in the notification.

To provide for the efficiency of administration of the value added tax, the major taxpayer must indicate the KPP available in the notification also when filling invoices and in the payment documents of VAT transfer to the federal budget.

Letter of the Federal Service of Labour and Employment No. 1074-6-1 of July 11, 2006 on the Payment for the Enforced Truancy



According to the labour legislation, the day of dismissal of the employee for the truancy is the last day of his work, i.e. the day preceding the first day of truancy. If a temporary disability preceded the truancy, confirmed with the sick list, dismissal because of the truancy may occur no sooner than the end of the temporary disability period.

When dismissing an employee because of truancy, the employer must have documents confirming the reason of employee absenteeism. If the lack of opportunities to fulfil his labour functions by the employee is stipulated by illegal deprival of opportunities to work, this is qualified as enforced truancy that may not serve as grounds for dismissal and must be paid for. If the employee does not report for work after the end of the temporary disability period without justifiable reasons, the earnings do not accrue with him from the end of the mentioned period.

Decision of the Presidium of the Higher Arbitration Court of the Russian Federation No. 5133/06 of September 5, 2006



The Presidium of the Higher Arbitration Court of the Russian Federation revoked the court ruling of the federal district court having recognised as legal holding the company liable for the untimely submission of the declaration for the tax on highway users.

It is explained that the tax declaration for each tax is submitted within the time limits specified in the legislation on taxes and fees. The highway user tax is described in Article 5 of the Law of the Russian Federation on the highway funds of the Russian Federation that was in effect in the tax period where the tax declaration was not submitted (2002). Meanwhile, the time limits for submission of declarations for the taxes that serve as sources of generation of highway funds are not specified in the Law. The duty of taxpayers to submit the declarations for the highway user tax to the tax bodies within the time limits envisaged for submission of the quarterly and annual accounting reports was introduced in Item 42 of the Instruction of the Ministry of Taxation of Russia No. 59 of April 4, 2000 on the procedure of calculation and payment of taxes received in the highway funds (invalidated). However, since the legislation of the Russian Federation on taxes and fees did not define the time limits for submission of the declaration for the highway user tax - the Instruction not being the mentioned legislation by virtue of Article 4 of the Tax Code of the Russian Federation - therefore, the tax body did not have reasons to call the company to account for the liability envisaged in Item 2 of Article 119 of the Tax Code of the Russian Federation.

Decree of the President of the Russian Federation No. 1036 of September 21, 2006 on the Amendments to the Regulation on the Ministry of Justice of the Russian Federation Endorsed by the Decree of the President of the Russian Federation No. 1313 of October 13, 2004



The Ministry of Justice of Russia is empowered with the function of working out and implementation of the state policy and normative and legal regulation in the sphere of state registration of acts of civil status.

In this connection, the sphere of reference of the Ministry of Justice of Russia shall include in addition: coordination of appointment of the head of the body of executive power of the subject of the Russian Federation in charge of the organisation of activities in the state registration of acts of civil status on the territory of the subject of the Russian Federation; introduction of a representation to the Government of the Russian Federation on the temporary withdrawal of authority in the state registration of acts of civil status handed over to the bodies of state power of the subjects of the Russian Federation in cases of their improper execution.

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

Decision of the Government of the Russian Federation No. 589 of September 26, 2006 on the Interim Rates of Import Customs Duties for Component Parts and a Number of Raw Materials for Production of Aircraft Engines



Refines the rates of import customs duties for component parts and a number of raw materials for production of aircraft engines. The new rates are introduced for 9 months.

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

Letter of the Ministry of Finance of the Russian Federation No. 07-05-06/204 of August 3, 2006 on the Composition of Incomes for Profit Taxation Purposes



Resources received on the taxpayer bank account after return of the value added tax in the framework of the agency contract are not registered as incomes for profit taxation purposes.

Contact Us

Leave us a message