Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 28.02.2007

Decision of the Government of the Russian Federation No. 50 of January 26, 2007 on the Amendment to and Invalidation of Some of the Acts of the Government of the Russian Federation on the State Duty

In pursuance of the Federal Law on the licensing of individual types of activities, the processing by the licensing body of applications for licenses and the issue of licenses requires collection of the state duty in the amounts and according to the procedure specified in the legislation on taxes and fees.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 49 of January 19, 2007 on the Endorsement of the Warning on the Consumer Containers of Alcoholic Products Describing Contraindications of Use of Alcoholic Products

From February 1, 2007, consumer containers of each unit of alcoholic products must carry a warning of the hazard of use of alcoholic products for the human health of the following content: "Alcohol Is Contraindicated for Children under 18, Expecting and Nursing Mothers, Persons Suffering from Diseases of the Central Nervous System, Kidneys, Liver and Other Digestive Organs".

Order of the Ministry of Natural Resources of the Russian Federation No. 286 of December 15, 2006 on the Endorsement of the Procedure for Entry of Mineral Resources on the State Balance and Writing off from the State Balance

The state balance records of reserves of mineral resources is arranged for the purpose of registration of the condition of the mineral resources and raw materials base. The balance records shall contain information on the quantity, quality and degree of investigation of reserves of each type of mineral resources by deposits of industrial significance, their location, industrial development, extraction, losses and industry supplies.
      Registered in the Ministry of Justice of the Russian Federation on January 26, 2007. Reg. No. 8857.

Order of the Ministry of the Industry and Power Supplies of the Russian Federation No. 414 of December 21, 2006 on the Endorsement of the Form of the Resources Certificate

To provide for control of liquefied hydrocarbon gases exported from the Russian Federation (code according to the Foreign Trade Commodity Nomenclature 2711 12 110 - 2711 19 000, 2901 10 100 0 and 2901 10 900 0), endorses a new form of the resources certificate. The certificates are presented by the oil and oil-and-gas processing organisations to the customs bodies to draw up supplies of liquefied gases for export.
      Registered in the Ministry of Justice of the Russian Federation on January 19, 2007. Reg. No. 8802.

Decree of the President of the Russian Federation No. 113 of January 31, 2007 on the Increase of the Salaries for the Occupied Position to the Judges of the Russian Federation

To provide material guarantees to judges for a full and independent implementation of justice, increases from January 1, 2007 1.075 times salaries for the occupied position to the judges of the Constitutional Court of the Russian Federation, Supreme Court of the Russian Federation and other federal judges of general jurisdiction, Higher Arbitration Court of the Russian Federation and other federal arbitration courts, as well as the justices of the peace of the subjects of the Russian Federation.

Decision of the Government of the Russian Federation No. 51 of January 29, 2007 on the Experiment of Mortgage Crediting of Participants of the Accumulated Mortgage System of Housing Support of Servicemen

To carry out an experiment of mortgage crediting of participants of the accumulated mortgage system of housing support for servicemen, endorses the rules of granting of targeted housing loans, the typical contract of the targeted housing loan, the rules of drawing up the mortgage.

Letter of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being No. 0100/820-07-23 of January 30, 2007 on the Execution of the Decision of the Government of the Russian Federation No. 770 of December 15, 2006

In pursuance of the Decision of the Government of the Russian Federation No. 770 of December 15, 2006, introduces amendments to the rules of sale of individual types of commodities stating that from February 1, 2007 retail sale of alcoholic products is not permitted if consumer containers do not have a warning of the hazard of excessive use of alcoholic products for the human health, as well as information on contraindications of their use, the content being specified by the Ministry of Public Health and Social Development of Russia.

Decision of the Government of the Russian Federation No. 63 of February 1, 2007 on the Endorsement of the Rules of Placing of Resources of Pension Reserves of Non-State Pension Funds and Control over Their Placing

Instead of the rules endorsed earlier by the Decision of the Government of the Russian Federation No. 1432 of December 23, 1999, introduces new rules specifying the procedure of placing of resources of pension reserves of non-state pension funds and control over their placing, as well as the requirements to the composition and structure of pension reserves of the funds.

Order of the Government of the Russian Federation No. 92-r of January 29, 2007

According to the actual legislation, the Bank of Russia may participate in the registered capital of the Savings Bank of the Russian Federation. Reduction or alienation of the shares of participation of the Bank of Russia in the registered capital of the Savings Bank on condition that it does not reduce any of the mentioned shares of participation to lower than 50% plus one voting stock is permitted to the Bank of Russia upon coordination with the Government of the Russian Federation.
      The Government of the Russian Federation agreed to the reduction of the share of participation of the Bank of Russia in the registered capital of the Savings Bank of Russia not lower than 55.34% in the course of the additional issue of ordinary stocks of the Savings Bank of Russia.

Decree of the President of the Russian Federation No. 119 of February 5, 2007 on the Federal Agency for Supplies of Arms, Military, Special Equipment and Material Resources

A new federal body of executive power is created under the auspices of the Government of the Russian Federation - the Federal Agency for Supplies of Arms, Military, Special Equipment and Material Resources.
      The Agency will implement the functions of the state ordering party for placing the orders, concluding, covering, control of execution of contracts under the state defence order over all nomenclature of arms, military, special equipment and material resources except for the special equipment of the nomenclature defined by the heads of the federal bodies of executive power being the state ordering parties for the state defence order.
      The Agency will carry out works in the interests of the Ministry of Defence of Russia, Ministry of Internal Affairs of Russia, Ministry of Emergency Situations Order Russia, Foreign Intelligence Service of the Russian Federation, Federal Security Service of Russia, Federal Guards Service of the Russian Federation, Federal Service of the Russian Federation for Control of Circulation of Narcotics, Federal Service of Execution of Punishments.
      The Decree is entered into force from the day of its signing.

Order of the Ministry of Finance of the Russian Federation No. 117n of December 19, 2006 on the Amendments to the Order of the Ministry of Finance of the Russian Federation No. 8n of January 17, 2006 on the Endorsement of the Form of the Tax Declaration for the Uniform Imputed Income Tax for Individual Types of Activities and Its Filling Procedure

From January 1, 2007, changes the procedure of submission and amending the tax declaration. In this connection, introduces appropriate adjustments to the procedure of filling of the tax declaration for the uniform imputed income tax for individual types of activities.
      The Order is entered into force beginning with the tax declaration for the uniform imputed income tax for individual types of activities for the first tax period of 2007.
      Registered in the Ministry of Justice of the Russian Federation on January 31, 2007. Reg. No. 8869.

Order of the Ministry of Finance of the Russian Federation No. 180n of December 19, 2006 on the Amendments to the Order of the Ministry of Finance of the Russian Federation No. 65n of April 13, 2006 on the Endorsement of the Form of the Tax Declaration for the Transport Tax and Its Filling Procedure

Pursuant to the changing from January 1, 2007 of the procedure of submission of the tax declaration, introduces appropriate adjustments to the procedure of filling of the declaration for the transport tax.
      The Order is entered into force beginning with the tax declaration for the transport tax for the year 2007.
      Registered in the Ministry of Justice of the Russian Federation on January 31, 2007. Reg. No. 8868.

Order of the Ministry of Finance of the Russian Federation No. 178n of December 19, 2006 on the Amendments to the Order of the Ministry of Finance of the Russian Federation No. 50n of March 28, 2005 on the Endorsement of the Form of the Tax Declaration for the Uniform Agricultural Tax and Its Filling Procedure

The form and the filling procedure for the tax declaration for the uniform agricultural tax are being brought in compliance with the Tax Code of the Russian Federation.
      The Order is entered into force beginning with the tax declaration for the uniform agricultural tax for the first reporting period of 2007.
      Registered in the Ministry of Justice of the Russian Federation on January 31, 2007. Reg. No. 8861.

Federal Constitutional Law No. 2-FKZ of February 5, 2007 on the Amendments to the Federal Constitutional Law on the Constitutional Court of the Russian Federation

The place of permanent stay of the Constitutional Court of the Russian Federation now becomes St.Petersburg instead of Moscow. A representation of the Constitutional Court of the Russian Federation will be created in Moscow.
      The Federal Constitutional Law is entered into force from the day of its official publication except for individual provisions where another time limit for entry into force is specified.

Federal Law No. 13-FZ of February 5, 2007 on the Particulars of Management and Disposal of the Property and Stocks of Organisations Engaged in Activities of Use of Nuclear Power and on the Amendments to Individual Legislative Acts of the Russian Federation

The Federal Law provides for legal regulation of particulars of relations emerging in the course of management and disposal (including privatisation) of the property and stocks of organisations of the nuclear power supply complex of the Russian Federation. The Law envisages opportunities of placing nuclear plants, nuclear materials and points of their storage both in the federal property and the property of legal entities.

Federal Law No. 12-FZ of February 5, 2007 on the Amendments to the Federal Law on the Fundamentals of Tourist Activities in the Russian Federation

Changes the methods of state interference in the tourist business to provide for financial protection of the rights and legal interest of consumers of tourist services whenever the licensing of tourist agency and tourist operator activities is terminated from January 1, 2007.
      The Federal Law is entered into force from June 1, 2007 except for the provisions on the amount of financial security to be entered into force from June 1, 2008. Before this moment, the amount of financial backing for the sphere of international tourism must make Rbl 5 million, Rbl 500,000 for internal tourism and Rbl 5 million for both the internal and international tourism.

Federal Law No. 11-FZ of February 5, 2007 on the Amendments to Article 16 of the Federal Law on the Circulation of Lands of Agricultural Destination

The time limit for the redrawing of lease contracts for the land portions concluded before January 27, 2003 is prolonged till January 27, 2009 (the previous time limit expired on January 27, 2007).

Federal Law No. 10-FZ of February 5, 2007 on the Amendments to the Law of the Russian Federation on the Institutions and Bodies Executing Criminal Punishments in the Form of Imprisonment and to Individual Legislative Acts of the Russian Federation

Territorial bodies of the criminal execution system are authorised to define in coordination with the bodies of local government of municipal regions or the bodies of local government of urban districts the boundaries of territories adjacent to the subordinate institutions where the Ministry of Justice of Russia introduces regime requirements in coordination with the Prosecutor General of the Russian Federation.
      Some provisions of the Law are adjusted pursuant to the handing over of educational institutions of the Ministry of Justice of the Russian Federation training specialists of the criminal execution system to the Federal Service of Execution of Punishments.
      To bring the Law on the detention of suspects and the accused in compliance with the norms of international law, abandons the prohibition to use books, newspapers, magazines and other literature when incarcerated.

Federal Law No. 9-FZ of February 5, 2007 on the Invalidation of Paragraph 6 of Item 2 of Part 2 of Article 33 of the Federal Law on the Detention of Suspects and the Accused

Abandons a separate detention of suspects and the accused for foreign citizens (stateless persons) and the citizens of the Russian Federation.

Decision of the Government of the Russian Federation No. 65 of February 3, 2007 on the Amounts of the State Duty for the Actions Committed by the Authorised State Institutions in the Course of the Federal Assay Enforcement

The federal assay enforcement is arranged for the purpose of protection of the rights of consumers of jewellery and other household items of precious metals and precious stones, the rights of producers of such items against unfair competition, as well as the protection of interests of the state.
      The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 75 of February 5, 2007 on the Amendments to the Decision of the Government of the Russian Federation No. 795 of December 23, 2006 Pertaining to Individual Types of Unprocessed Timber

Amends the Decision of the Government of the Russian Federation No. 795 of December 23, 2006 having endorsed the rates of the export customs duties for commodities exported from the territory of the Russian Federation outside the member-states of the Customs Union agreements. By 2011, the mentioned rates will increase several times.

Order of the Ministry of Finance of the Russian Federation No. 185n of December 29, 2006 on the Endorsement of the Form of the Declaration for the Tax on Extraction of Mineral Resources and Its Filling Procedure

Pursuant to the changing from January 1, 2007 of the procedure of submission of the tax declaration, procedure of determination of the taxable base, as well as calculation and payment of the tax on extraction of the mineral resources, appropriate corrections are introduced in the procedure of filling of the declaration for extraction of mineral resources.
      The Order is entered into force beginning with the tax declaration for January 2007.
      Registered in the Ministry of Justice of the Russian Federation on February 5, 2007. Reg. No. 8901.

Order of the Federal Service for Financial Markets No. 06-148/pz-n of December 14, 2006 on the Amendment to the Regulation on the Information Disclosed by Issuers of Emission Securities Endorsed by the Order of the Federal Service for Financial Markets of Russia No. 06-117/pz-n of October 10, 2006

Envisages opportunities of simultaneous registration of the prospectus of securities and the state registration of additional issue of securities. Specifies that prospectus of securities applies to all securities of such additional issue, as well as all securities of the issue where the additional issue pertains.
      Registered in the Ministry of Justice of the Russian Federation on February 5, 2007. Reg. No. 8897.

Order of the Ministry of Finance of the Russian Federation No. 176n of December 19, 2006 on the Amendments to the Order of the Ministry of Finance of the Russian Federation No. 7n of January 17, 2006 on the Endorsement of the Form of the Tax Declaration for the Cases of Simplified System of Taxation and Its Filling Procedure

Pursuant to the changing from January 1, 2007 of the procedure of submission of the tax declaration, appropriate corrections are introduced in the form of the tax declaration for the cases of simplified system of taxation and its filling procedure
      The Order is entered into force beginning with the tax declaration for the first reporting period of 2007.
      Registered in the Ministry of Justice of the Russian Federation on February 5, 2007. Reg. No. 8893.

Decision of the Government of the Russian Federation No. 80 of February 7, 2007 on the Procedure of Submission by the Bodies and Agents of Currency Control to the Body of Currency Control Authorised by the Government of the Russian Federation of Documents and Information Necessary for Its Functions

According to the actual legislation in the sphere of currency regulation, the Federal Service of Financial and Budget Enforcement is empowered with the functions of the body of currency control. Other bodies and agents of currency control must submit to the Federal Service of Financial and Budget Enforcement the documents and information necessary for implementation of its functions. Other bodies and agents of currency control include the Central Bank of the Russian Federation, the Federal Tax Service of Russia, Federal Customs Service of Russia, authorised banks, professional participants of the securities market (including recorders subordinate to the Federal Service for Financial Markets of Russia).

Decision of the Government of the Russian Federation No. 54 of January 29, 2007 on the Federal Targeted Program "National Technologic Base" for the Years 2007-2011

To overcome Russia's technological lagging behind the leading world countries and improve the competitive potential of domestic science intensive industries, endorses the federal targeted program "National Technological Base" for the years 2007-2011.
      The goal of the program is providing for technological development of the domestic industry on the basis of creation and introduction of new break-through, resource-conserving, ecologically safe industrial technologies for production of competitive science-intensive products. The final product of the program is industrial technologies intended for application in commercial projects associated with production of a particular innovative product.
      The functions of the state ordering party coordinating the program are vested in the Ministry of the Industry and Power Supplies of Russia.

Decision of the Government of the Russian Federation No. 85 of February 8, 2007 on the Seasonal Duties for Rice and Mill and Grain from It Imported to the Territory of the Russian Federation

Introduces seasonal duties for the import to the Russian Federation of rise and mills and grain from it (codes according to the Foreign Trade Commodity Nomenclature of Russia 1006, 1103 19 500 0, 1103 20 500 0, 1104 19 910 0, 1108 19 100 0) until May 31 and from October 1 to December 31, 2007. The rate of the import seasonal duty for the mentioned commodities will make EUR 0.12 per kg (at present, the rate of the import customs duty makes EUR 0.07 per kg).
      The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 84 of February 8, 2007 on the Endorsement of the Rate of the Export Customs Duty for Rape Seeds or Colza, Whether or Not Ground, Exported Outside the Member-States of the Customs Union Agreements

The rate of the export duty for rape seeds or colza, whether or not ground (code according to the Foreign Trade Commodity Nomenclature of Russia 1205), for the cases of export from the Russian Federation outside the member-states of the Customs Union agreements is fixed in the amount of 15% of the customs cost, however, not less than EUR 30 per 1,000 kg.
      The Decision is entered into force one month after the day of its official publication.

Order of the Ministry of Finance of the Russian Federation No. 1n of January 9, 2007 on the Amendments to the Order of the Ministry of Finance of the Russian Federation No. 24n of February 7, 2006 on the Endorsement of the Form of the Tax Declaration for the Profit Tax from Organisations and Its Filling Procedure

The form of the tax declaration for the profit tax from organisations and its filling procedure is amended in pursuance of the changes to the Tax Code of the Russian Federation, in particular, the Federal Laws No. 268-FZ of December 30, 2006 and No. 137-FZ of July 27, 2006. The mentioned amendments pertain to the procedure of submission of the tax declarations (including submission of refined information), procedure of amending them by the taxpayer (tax agent) when errors are revealed.
      The Order is entered into force beginning with the tax declaration for the first reporting period of 2007.
      Registered in the Ministry of Justice of the Russian Federation on February 9, 2007. Reg. No. 8924.

Decision of the Constitutional Court of the Russian Federation No. 2-P of February 5, 2007 on the Case of Constitutionality of Provisions of Articles 16, 20, 112, 336, 376, 377, 380, 381, 382, 383, 387, 388 and 389 of the Code of Civil Procedures of the Russian Federation in Pursuance of the Request of the Cabinet of Ministers of the Republic of Tatarstan, Appeals of Open-Type Joint-Stock Companies of Nizhnekamskneftekhim and Khakasenergo, As Well As Appeals of a Number of Citizens

The Constitutional Court of the Russian Federation recognised that individual norms of the Code of Civil Procedures of the Russian Federation specifying enforcement proceedings do not contradict the Constitution of the Russian Federation. The Decision was stipulated by the appeal challenging the institute of enforcement proceedings and the constitutionality of particular norms of the Code of Civil Procedures of the Russian Federation introducing, in particular, opportunities of revision of court ruling having entered in legal force not restricted by specific time limits, as well as the right of the Chairman of the Supreme Court and his deputies to evoke at their initiative the cases where the rulings have entered in legal force and hand them over for processing in the court of enforcement instance.

Federal Law No. 19-FZ of February 9, 2007 on the Amendment to Article 4.5 of the Code of Administrative Violations of the Russian Federation

The period of limitation for the cases of administrative liability for the violation of the legislation in the sphere of state regulation of prices (tariff rates) is increased to 1 year.

Federal Law No. 18-FZ of February 9, 2007 on the Amendments to Articles 29 and 38 of the Federal Law on Advertising

Refines the provisions of the Federal Law on advertising pertaining to securities. In particular, prohibits advertising of exchange-traded bonds before the date of their release for tenders by the stock exchange.
      The Federal Law is entered into force from the day of its official publication.

Federal Law No. 16-FZ of February 9, 2007 on the Transport Security

Creates legal fundamentals for a stable and secure functioning of the transport complex, protection of interests of the person, society and the state in the transport sphere against acts of illegal interference, including the ones of terrorist nature.
      The Federal Law is entered into force 180 days after the day of its official publication.

Federal Law No. 14-FZ of February 9, 2007 on the Amendments to the Federal Law on Communication

Defines the mechanism of registration of telecommunication networks and expert evaluation of the system-level communication network project.
      The Federal Law is entered into force 180 days after the day of its official publication.

Decision of the Government of the Russian Federation No. 83 of February 8, 2007 on the Amendments to the Regulation on the Federal Antimonopoly Service

According to the Decision of the Government of the Russian Federation No. 94 of February 20, 2006, the Federal Antimonopoly Service is an authorised federal body of executive power in charge of control in the sphere of placing of orders for supplies of commodities, carrying out works, rendering services for the federal state needs, except for the state defence order vested in the Federal Service for the Defence Order. The amendments are introduced to reinforce and make more detailed the given authority.

Order of the Federal Service for Financial Markets No. 06-147/pz-n of December 14, 2006 on the Endorsement of the Procedure of Assigning Identification Numbers to Issues (Additional Issues) of Emission Securities Not Requiring State Registration

In pursuance of the Federal Law No. 138-FZ of July 27, 2006, introduces a new type of short-term financial instruments - exchange-traded bond that does not provide to its holder any other rights than the one to get the nominal cost and the fixed interest for the given cost. A simplified procedure of issue is specified for such bonds - without the state registration of issue and the report of results of issue, as well as without the registration of the prospectus of the bonds.
      Registered in the Ministry of Justice of the Russian Federation on February 8, 2007. Reg. No. 8917.

Order of the Federal Service for Financial Markets No. 06-155/pz-n of December 26, 2006 on the Endorsement of the Procedure of Estimation of the Market Cost of Assets and the Cost of Net Assets Used to Invest Resources of Accumulated Pensions

The management company engaged in activities of management of resources of accumulated pensions intended for financing of the accumulated part of the labour pension must calculate on the regular basis the current market cost and the cost of net assets in trust control.
      The Order is entered into force from April 1, 2007.
      Registered in the Ministry of Justice of the Russian Federation on February 8, 2007. Reg. No. 8916.

Order of the Federal Service for Financial Markets No. 06-154/pz-n of December 21, 2006 on the Endorsement of the Regulation on the Registration of the Rules of Trust Control of the Shared Investment Funds and Amendments to Them

The management company may offer a contract of trust control of the shared investment fund only on condition of registration by the federal body of executive power in charge of the securities market of the rules of trust control of this shared investment fund. Amendments to the rules of trust control of the shared investment fund shall enter into force also if registered.
      Decisions of the Federal Service for Financial Markets having defined earlier the procedure of registration of the rules of trust control of the shared investment fund, amendments to the rules, shall not apply from the date of entry into force of the Order having endorsed the Regulation.
      Registered in the Ministry of Justice of the Russian Federation on February 8, 2007. Reg. No. 8915.

Decision of the Government of the Russian Federation No. 91 of February 9, 2007 on the Procedure of Determination of the Average Monthly Income of a Foreign Citizen or Stateless Person and the Average Per Capita Income of the Family Member of a Foreign Citizen or Stateless Person

The average monthly income is determined to establish its compliance with the cost of living specified in the law of the subject of the Russian Federation where the foreign citizen has residence permission.

Letter of the Ministry of Finance of the Russian Federation No. 02-14-07/274 of February 8, 2007

Provides for the reassessment of fixed assets and non-material assets of budget-supported institutions as of January 1, 2007 to register their real cost in accounting work, including those available in the federal property abroad.

Letter of the Central Bank of Russia No. 11-T of February 7, 2007 on the List of Items for the Credit Organisations to Assess the Condition of Corporate Management

Provides a sample list of questions than may be used by credit organisations to assess the condition of corporate management. Assessment of the condition of corporate management is recommended for the credit organisations to be carried out at least once a year by the board of directors (supervising board).

Decision of the Presidium of the Higher Arbitration Court of the Russian Federation No. 12547/06 of January 16, 2007

The Presidium of the Higher Arbitration Court of the Russian Federation confirmed correctness of conclusions of the lower instance court having terminated proceedings in the case invalidating the Letters of the Ministry of Finance of Russia No. 01-02-01/03-1625 of August 5, 2004 and No. 03-06-01-02/09 of March 3, 2006.

Decision of the Presidium of the Higher Arbitration Court of the Russian Federation No. 11723/06 of December 19, 2006

The Presidium of the Higher Arbitration Court of the Russian Federation revoked the court ruling on the case having challenged individual provisions of the Letter of the Federal Tax Service of Russia. The mentioned provisions contained explanations, in particular, that if the wrong VAT rate was indicated in the invoice, such invoice may not serve as grounds to accept VAT amounts for exemption.

Decision of the Presidium of the Higher Arbitration Court of the Russian Federation No. 7619/06 of December 19, 2006

The essence of the dispute is whether the tax body may call to account the bank having indicated a wrong code of the budget classification while executing the payment order to transfer tax payments, which resulted in a delay of transfer of appropriate monetary resources to the budget after correcting the error.

Decision of the Social Insurance Fund of the Russian Federation No. 2 of January 12, on the Endorsement of the Forms of the Request and the Report of the Use of Resources of the Monthly Child-Care Allowance to Persons Actually Taking Care of the Child and Not Covered by the Obligatory Social Insurance under the Federal Law on the State Allowances to Citizens with Children

In pursuance of the Federal Law on the state allowances to citizens with children, the state allowances are paid out also at the expense of resources of the federal budget allocated to the Social Insurance Fund of the Russian Federation for the monthly child-care allowances to persons actually taking care of children that are not covered by the obligatory social insurance.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 50 of January 19, 2007 on the Procedure and Terms of Spending of Resources Pertaining to the Payment to the State and Municipal Public Health Institutions (in Their Absence, Medical Organisations Where the State and/or Municipal Order Is Placed in Compliance with the Legislation of the Russian Federation) for the Services of Medical Aid Rendered to Women During Pregnancy, Delivery and Afterwards, As Well As Dispensary Care of the Child During the First Year of Life

Specifies the procedure of spending of resources transferred in 2007 by the regional divisions of the Social Insurance Fund of the Russian Federation to the state and municipal public health institutions (in their absence, medial organisations where the state and/or municipal order is placed) to pay for the services of medical aid rendered to women during pregnancy, delivery and afterwards, as well as the dispensary care of the child during the first year of life.
      Registered in the Ministry of Justice of the Russian Federation on February 14, 2007. Reg. No. 8943.

Order of the Ministry of Internal Affairs of the Russian Federation No. 1105 of December 28, 2006 on the Endorsement of the Administrative Regulation of the Federal Migration Service on the Rendering of the State Service of Issue, Replacement and Execution of the State Function of Registration of the Passports of the Citizens of the Russian Federation to Identify the Citizens of the Russian Federation on the Territory of the Russian Federation

The issue, replacement and registration of the passports are vested in the Federal Migration Service of Russia, its territorial bodies and structural divisions.
      Registered in the Ministry of Justice of the Russian Federation on February 8, 2007. Reg. No. 8910.

Federal Law No. 20-FZ of February 14, 2007 on the Amendments to the Federal Law on the Foreign Intelligence Service

The particulars of the military service and monetary subsistence, procedure of conclusion and the content of the contracts with servicemen of the bodies of the Foreign Intelligence Service, as well as the proprietary liabilities of the parties, besides the federal laws may also be specified in the agency normative acts. The same innovations pertain to the civilian personnel of the bodies of the Foreign Intelligence Service.
      The failure to comply with the requirements may serve as grounds to refuse admission to the bodies of the Foreign Intelligence Service or discontinue the contract.
      An obligatory dactylographic procedure is envisaged for the personnel of the bodies of the Foreign Intelligence Service.

Decision of the Government of the Russian Federation No. 94 of February 14, 2007 on the State Information System of Migration Registration

Creates the state information system of migration records, which is an interagency automatic system generated on the basis of the centralised databank of registration of foreign citizens, as well as automatic registers of the reference address divisions of the Federal Migration Service of Russia and other information systems.

Decision of the Government of the Russian Federation No. 93 of February 14, 2007 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Polycarbonates

Introduces the zero rate of the import customs duties (for 9 months) for the polycarbonates with the yielding figure at least 9.0g/10 min, however, not more than 15 g/10 min at 250C and 1.2 kg load or at least 55 g/10 min, however, not more than 70 g/10 min at 300C and 1.2 kg load for making optical data media. For other polycarbonates, the rate is fixed in the amount of 10% of the customs cost.
      The Decision is entered into force 2 months after the day of its official publication.

Order of the Federal Customs Service No. 1341 of December 20, 2006 on the Amendments to the Order of the State Customs Committee of Russia No. 829 of November 30, 1999

To bring the Foreign Trade Commodity Nomenclature of the Russian Federation in compliance with international requirements from January 1, 2007, changes the codes for individual types of commodities, including the electronic and complicated equipment.
      The Order is entered into force from January 1, 2007.
      Registered in the Ministry of Justice of the Russian Federation on February 12, 2007. Reg. No. 8934.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-07/2 of February 6, 2007

For profit taxation purposes, there are four reasons to recognise the receivables as desperate for collection:
      " the debts with expired period of limitation; " the debts where the liabilities are terminated in compliance with the civil legislation because of impossibility of execution; " the debts where the liabilities are terminated in compliance with the civil legislation on the basis of the act of the state body; " the debts where the liabilities are terminated in compliance with the civil legislation because of the liquidation of the organisation.
      Other reasons making collection impossible may not recognise the receivables as desperate for profit taxation purposes.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-11-05/2 of February 7, 2007

When selling according to the wholesale procedure in 2007 the residues of commodities purchased for retail trade subject to the uniform imputed income tax for individual types of activities, the taxpayer may register expenses of purchase of the mentioned commodities in the determination of the taxable base for the tax paid out in cases of application of the simplified system of taxation.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-06/1/71 of February 8, 2007

Taxpayers being city-forming organisations in compliance with the legislation of the Russian Federation and incorporating structural divisions operating objects of the housing fund, as well as the objects of the housing and communal complex and the objects of the social and cultural sphere, may accept for taxation purposes the actually suffered expenses of maintenance of the mentioned objects.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-07-07/04 of February 9, 2007

If the organisation does not abandon from January 1, 2006 exemptions from the value added tax for the sale of waste and scrap of ferrous and non-ferrous metals generated from production of commodities, amounts of taxes earlier accepted legally for exemption for the residues of waste and scrap of ferrous and non-ferrous metals, including those on records as of January 1, 2006, must be restored.

Decision of the Government of the Russian Federation No. 98 of February 17, 2007 on the Endorsement of the Rules of Submission by Residents and Non-Residents of Documents of Confirmation and Information in the Course of Currency Operations to Currency Control Agents Except for the Authorised Banks

Defines the procedure of submission by residents and non-residents to currency control agents (except for the banks) of documents of confirmation and information, such as the personal identification documents, certificates of registration in the tax bodies, notification of the opening of the account abroad, registration documents, bank excerpts, certificates of transactions etc., an exhaustive list being specified in Part 4 of Article 23 of the Federal Law on the currency regulation and currency control.

Decision of the Government of the Russian Federation No. 97 of February 17, 2007 on the Cases of Employment of a Foreign Citizen or Stateless Person Staying Temporarily in the Russian Federation Outside the Subject of the Russian Federation Where They Get the Employment (Temporary Stay) Permission

Specifies an exhaustive list of cases when the mentioned citizens or stateless persons may be employed on the territory of the subject of the Russian Federation that did not issue the employment permission.
      The Decision is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 95 of February 17, 2007 on the Measures of Protection of Russian Producers of Nickel-Containing Rolling Stock

To protect economic interests of Russian producers of nickel-containing rolling stock, introduces for 3 years an anti-dumping duty for corrosion-resistant flat rolling stock containing 2.5% by weight or more of nickel, originating in the member-states of the European Union and imported to the customs territory of the Russian Federation under the codes of the Foreign Trade Commodity Nomenclature of Russia 7219 11 000 0, 7219 12 100 0, 7219 21 100 9, 7219 22 100 9, 7219 23 000 9, 7219 24 000 9, 7219 31 000 0, 7219 32 100 9, 7219 33 100 9, 7219 34 100 9, 7219 35 100 0, 7219 90 200 0, 7219 90 800 9, 7220 11 000 9, 7220 12 000 0, 7220 20 210 0, 7220 20 410 0, 7220 20 810 0, 7220 90 200 0, 7220 90 800 0 in the amount of EUR 0.84 per kg less the weight of packing materials and containers.
      The Decision is entered into force one month after the day of its official publication.

Decision of the Chief State Sanitary Physician of the Russian Federation No. 32 of December 8, 2006 on Enforcement Measures for Foodstuffs Containing GMO

Summarises the results of enforcement measures carried out in 2006 for the foodstuffs containing components obtained using genetic engineering modified organisms. More than 50% of investigated foodstuffs containing GMO do not show this information.
      Registered in the Ministry of Justice of the Russian Federation on February 16, 2007. Reg. No. 8958.

Decision of the Government of the Russian Federation No. 96 of February 17, 2007 on the Amendments to Some of the Acts of the Government of the Russian Federation on the Alternative Civil Service

Differentiates the duration of alternative civil service for citizens called up before January 1, 2007, in the period from January 1, 2007 to December 31, 2007 inclusive and from January 1, 2008.

Letter of the Ministry of Finance of the Russian Federation No. 03-11-02/35 of February 5, 2007

Budget-supported institutions may not apply the simplified system of taxation according to Subitem 17 of Item 3 of Article 346.2 of the Tax Code. The norm applies to all budget-supported institutions.

Letter of the Ministry of Finance of the Russian Federation No. 03-07-15/02 of January 11, 2007

The taxpayer must keep separate records for the amounts of the value added tax for the purchased commodities (works, services) used in operations both subject to this tax and exempted from it.

Decision of the Government of the Russian Federation No. 108 of February 20, 2007 on the Invalidation of the Decision of the Government of the Russian Federation No. 61 of February 6, 2003

According to the new wording of the Regulation on the procedure of processing of issues of citizenship of the Russian Federation, information on the child aged up to 14 years having obtained the citizenship of the Russian Federation is entered in the passport of the parent (parents) and certified with the signature of the official and appropriate seal of the authorised body. If requested by the parent (parents), the stamp confirming the presence of the citizenship of the Russian Federation with the child may also be put on the birth certificate of the child. A similar stamp confirms also the fact of obtaining of the citizenship of the Russian Federation by the child until 14 years of age if requested by the adoptive parent (trustee).
      Earlier, the child up to 14 years of age having obtained the citizenship of the Russian Federation got an insert in the birth certificate confirming the presence of the citizenship of the Russian Federation.
      The Decision of the Government of the Russian Federation having endorsed the form of the insert in the birth certificate is invalidated.

Decision of the Government of the Russian Federation No. 106 of February 20, 2007 on the Interim Rate of the Import Customs Duty for Parts and Accessories to Weighing Instruments with Sensitivity of 0.05 G or Higher

Introduces for 9 months the zero rate of the import customs duty for parts and accessories to weighing instruments with sensitivity of 0.05 g of higher (code according to the Foreign Trade Commodity Nomenclature of Russia 9016 00 900 0).
      The Decision is entered into force one month after the day of its official publication.

Order of the Federal Tax Service No. SAE-3-06/892@ of December 25, 2006 on the Endorsement of the Forms of Documents Used in the Course of and While Drawing up the Results of the Tax Checks; the Reasons and Procedure of Prolongation of the On-Site Tax Check; Procedure of Interaction of the Tax Bodies Executing the Order to Withdraw Documents; Requirements to the Act of the Tax Check

Refines the procedure of carrying out of the on-site tax check and drawing up of the results of the cameral and on-site tax checks in pursuance of the entry into force from January 1, 2007 of the amendments to the Tax Code.
      The Order applies to the tax checks and other measures of tax control begun after December 31, 2006.
      Registered in the Ministry of Justice of the Russian Federation on February 20, 2007. Reg. No. 8991.

Order of the Federal Customs Service No. 1386 of December 29, 2006 on the Endorsement of the Instruction on the Procedure of Drawing up of the Slip of Form TS-21, Blank Slip of Form TS-21 and the Application to Accept for Temporary Storage of Currency, Precious Metals and Precious Stones

Endorses the form of the slip TS-21 and the instruction on the procedure of its drawing up, as well as the form of the application to accept for temporary storage currency, precious metals and precious stones.
      Registered in the Ministry of Justice of the Russian Federation on February 20, 2007. Reg. No. 8990.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 12 of January 11, 2007 on the Endorsement of the Form of the Application of the Insured to Transfer from One Non-State Pension Fund to Another Non-State Pension Fund, Its Filling Instruction, As Well As the Procedure to Convey the Mentioned Form of the Application and Its Filling Instruction to the Insured

According to the Federal Law on non-state pension funds, the insured may transfer from fund to fund by concluding the contract of obligatory pension insurance with the new fund and sending an application to the Pension Fund.
      Registered in the Ministry of Justice of the Russian Federation on February 20, 2007. Reg. No. 8978.

Order of the Ministry of Finance of the Russian Federation No. 2n of January 9, 2007 on the Amendments to the Order of the Ministry of Finance of the Russian Federation No. 55n of April 7, 2006 on the Endorsement of the Form of the Tax Declaration for the Profit Tax from Organisations for the Cases of Production Sharing Agreements and Its Filling Procedure

Amends the procedure of filling of the tax declaration for the profit tax from organisations for the cases of production sharing agreements.
      The Order is entered into force beginning with the tax declaration for the first reporting period of 2007.
      Registered in the Ministry of Justice of the Russian Federation on February 20, 2007. Reg. No. 8967.

Direction of the Central Bank of Russia No. 1785-U of January 9, 2007 on the Amendments to the Instruction of the Bank of Russia No. 128-I of March 10, 2006 on the Rules of Issue and Registration of Securities by Credit Organisations on the Territory of the Russian Federation

In pursuance of the recent legislative changes, in particular, the amendments to the Federal Law on the securities market, amends the Instruction specifying the rules of issue and state registration of stocks, bonds and other emission securities by credit organisations on the territory of the Russian Federation.
      The Direction is entered into force 10 days after the day of official publication in the Herald of the Bank of Russia.
      Registered in the Ministry of Justice of the Russian Federation on February 20, 2007. Reg. No. 8964.

Regulation of the Central Bank of Russia No. 301-P of January 16, 2007 on the Procedure of Drawing up and Submission of the Intermediate Liquidation Balance Report and the Liquidation Balance Report of the Liquidated Credit Organisation and Their Coordination by the Territorial Institution of the Bank of Russia

Endorses the procedure of drawing up and submission of the intermediate liquidation balance report and the liquidation balance report of the liquidated credit organisation and their coordination by the territorial intuition of the Bank of Russia at the place of location of the credit organisation.
      The Regulation is entered into force 30 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 February 20, 2007. Reg. No. 8963.

Decision of the Government of the Russian Federation No. 117 of February 20, 2007 on the Licensing of Activities of Restoration of Objects of Cultural Heritage (Monuments of History and Culture)

Endorses a new Regulation on the procedure of licensing of activities of restoration of objects of cultural heritage (monuments of history and culture).

Decision of the Government of the Russian Federation No. 116 of February 20, 2007 on the Endorsement of the Rules of Control and Enforcement in the Sphere of Education

Endorses the rules specifying the procedure of control and enforcement in the sphere of education implemented by the Federal Service of Enforcement in the Sphere of Education and Science and authorised bodies of executive power of the subjects of the Russian Federation.

Decision of the Government of the Russian Federation No. 115 of February 20, 2007 on the Adoption of Normative Acts on Individual Issues of Regulation of Tariff Rates of Organisations of the Communal Complex

The Ministry of Regional Development of Russia is empowered with authority of organisation of methodology support for the bodies of local government to prepare the orders to work out investment programs of organisations of the communal complex, as well as to endorse the methods of monitoring of implementation of operational programs and investment programs of the mentioned organisations in coordination with the Ministry of Economic Development of Russia and the Federal Service for Tariff Rates of Russia.
      The sphere of reference of the Federal Service of State Statistics shall include endorsement in coordination with the Ministry of Regional Development of Russia, Federal Service for Tariff Rates of Russia and the Federal Antimonopoly Service of Russia of the forms of state statistical monitoring of activities of organisations of the communal complex and the periods of their submission.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 880 of December 26, 2006 on the Endorsement of the Explanations on the Procedure of Application of Article 15 of the Federal Law on the State Pension Support in the Russian Federation

Explains the procedure of application of Article 15 of the Federal Law of December 15, 2001 on the state pension support in the Russian Federation specifying the amounts of pensions for servicemen and members of their families.
      Registered in the Ministry of Justice of the Russian Federation on February 20, 2007. Reg. No. 8988.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 897 of December 31, 2006 on the Endorsement of the Administrative Regulation of the Federal Service of Enforcement in the Sphere of Public Health and Social Development on the Execution of the State Function of Licensing of Pharmacy Activities

According to the actual legislation, the pharmacy activities carried out by legal entities and independent entrepreneurs in the sphere of circulation of medicines intended for medical use, including the wholesale, retail trade of medicines and making medicines, is subject to obligatory licensing.
      Registered in the Ministry of Justice of the Russian Federation on February 20, 2007. Reg. No. 8966.

Order of the Ministry of Transport of the Russian Federation No. 168 of December 27, 2006 on the Payments for the Transit Shipment of Cargo by International Railway Transport and the Currency of Payments for the Chartering Year of 2007

According to the tariff policy of the railways of CIS member-states, the payments for the transit shipment of cargo over the Russian railways are made in US dollars.
      Registered in the Ministry of Justice of the Russian Federation on February 20, 2007. Reg. No. 8962.

Order of the Ministry of Transport of the Russian Federation No. 153 of December 18, 2006 on the Endorsement of the Administrative Regulation of the Federal Service of Enforcement in the Sphere of Transport on the Execution of the State Function of Licensing of Activities of Passenger Transportation by Vehicles Outfitted for Carrying More Than 8 Persons (Except for the Cases When the Mentioned Activities Are Carried out for Own Needs of the Legal Entity or Independent Entrepreneur)

Endorses the Administrative Regulation of the Federal Service of Enforcement in the Sphere of Transport on the execution of the state function of licensing of activities of passenger transportation by vehicles outfitted for carrying more than 8 persons (except for the cases when the mentioned activities are carried out for own needs of the legal entity or independent entrepreneur).
      Registered in the Ministry of Justice of the Russian Federation on February 19, 2007. Reg. No. 8960.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 900 of December 31, 2006 on the Endorsement of the Administrative Regulation of the Federal Service of Enforcement in the Sphere of Public Health and Social Development on the Execution of the State Function of Control of the Medical Expert Evaluation Proceedings

The sphere of reference of the Federal Service of Enforcement in the Sphere of Public Health and Social Development shall include control of the medical expert evaluation proceedings which includes expert evolution of the temporary disability, social expert evaluation for identification of disability; forensic expert evaluation; independent medical expert evaluation.
      Registered in the Ministry of Justice of the Russian Federation on February 19, 2007. Reg. No. 8959.

Order of the Ministry of Agriculture of the Russian Federation No. 463 of December 12, 2006 on the Endorsement of the Norms of Natural Loss of Ethyl Alcohol at Storage

Endorses the norms of natural loss of ethyl alcohol at storage.
      Registered in the Ministry of Justice of the Russian Federation on February 21, 2007. Reg. No. 8997.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-02-07/1-63 of February 13, 2007

The failure on the part of the taxpayer to submit the tax declaration within 180 days upon expiry of the deadline specified in the legislation on taxes and fees implies a fine in the amount of 5% of the amount of tax due under this declaration for each complete or incomplete month from the day of submission, however, not more than 30% of the mentioned amount and not less than Rbl 100.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-04-05-01/31 of February 13, 2007

The taxpayer is entitled for a tax exemption for the incomes tax from natural persons in the amount spent for the new construction or purchase of a flat on the territory of the Russian Federation in the amount of actually made expenses. The total amount of the exemption may not be greater than Rbl 1,000,000.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-06/2/26 of February 15, 2007

Economically substantiated and documentarily confirmed expenses pertaining to organisation of structural divisions shall be registered for profit taxation purposes according to the procedure envisaged in the Tax Code for particular types of expenses, as well as according to the applied method of acceptance of incomes and expenses. The mentioned expenses are recognised as such in the reporting (tax) period where they refer to, regardless of the date of the beginning of the actual functioning of the structural division.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-05-06-01/07 of February 16, 2007

In the determination of the taxable base for the property tax from organisations, the fixed assets recognised as object of taxation shall be registered at their residual cost generated according to the established accounting procedure.

Decision of the Government of the Russian Federation No. 130 of February 26, 2007 on the Amendments to the Decision of the Government of the Russian Federation No. 988 of December 21, 2000

The functions of the state registration of new foodstuffs, materials and items, the keeping of the State Register of Foodstuffs, Materials and Items Permitted for Production on the Territory of the Russian Federation or for Import to the Territory of the Russian Federation and Circulation initially vested in the Ministry of Public Health and Social Development of Russia are included in the sphere of reference of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being.

Decision of the Government of the Russian Federation No. 129 of February 26, 2007 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Individual Types of Used Motor Vehicles

The amendments pertain to the subheadings of used motor vehicles intended for carrying 10 person and more including the driver.

Decision of the Government of the Russian Federation No. 126 of February 23, 2007 on the Measures to Implement the Federal Law on the Federal Budget for the Year 2007

Adopts for execution the federal budget for the year 2007. Appropriate changes are introduced in individual acts of the Government of the Russian Federation.

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