Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 30.09.2008

Order of the Government of the Russian Federation No. 1240-p of August 25, 2008

Starting from 2008, the telephone number 112 shall be used as the uniform one for calling emergency services all over the territory of the Russian Federation. Such services include the fire-fighting service, militia, emergence medical care service, the emergency gas circuit service, as well as the counterterrorism service and the emergency response service. The Conception of Establishing the System of Calling Emergency Services by Using the Uniform Number 112 on the Base of Unified Dispatcher Services of Municipal Entities has been approved.
The System-112 is being established for the purpose of speeding up the response and improving the interaction of the aforesaid services when answering calls or accepting reports concerning incidents from the population. This uniform number will make it possible for a person in case of an incident not to think twice what kind of service it is appropriate to call to and what telephone number should be dialed. It is planned, along with answering calls from the population, to render the required psychological support to the caller. All received information shall be analysed and forwarded to appropriate dispatcher services. This system shall likewise provide for automatic detection of the caller's number and redial in case of an abrupt communication breakup, for answering calls in 5 foreign languages at the administrative center of a constituent entity of the Russian Federation (in other municipal entities) and so on. The System-112 is based on typed standard program technological complexes and appropriate communication facilities.
It is planned to establish and develop the System-112 by two stages: in 2008-2009 and in 2009-2012. The complete programme of activities aimed at the Conception's implementation is already composed.

Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-01-15/9-294 of August 20, 2008

The Ministry of Finance of the Russian Federation hereby explains that organisations and individual businessman engaged in rendering services to the population are entitled to use self-made registered high-security forms for making settlements of accounts in cash and/or for making settlements of accounts through the use of payment cards without cash registers.
Such forms shall contain the requisite elements established by the Regulations on Making Settlements of Accounts in Cash and/or Settlements of Accounts through the Use of Payment Cards without Cash-Registers (approved by Decision of the Government of the Russian Federation No. 359 of May 6, 2008). The endorsement of the cited forms by authorised federal executive bodies shall not be required.

Direction of the Central Bank of Russia No. 2055-U of August 26, 2008 on Amending Direction of the Bank of Russia No. 1376-U of January 16, 2004 on the List, Forms and Procedure for Compiling and Submitting Forms for Credit Institutions' Reports to the Central Bank of the Russian Federation

Amendments are made in some forms for credit institutions' reports, as well as the procedure for filling out and submitting these forms to the Central Bank of Russia is modified. It is caused, in particular, by introduction of new requirements for the denomination of a legal entity, creation of new legal basics for the development of small-scale and medium-scale business in the Russian Federation and the necessity of improving the system of indices of monitoring mortgage credit lending within the framework of the Federal Target Programme Housing.
New forms for reports are introduced that concern acquisition of securities by a credit institution (0409116), granting of large loans (0409117) and housing loans (0409316). In the Report according to Form 0409116 shall be included data on a credit institution's investments into debt securities (except for bills of exchange) and equity securities, except for investments into securities of the Russian Federation and into stocks (participatory shares) of branch and dependent companies. Reports drawn up according to Form 0409117 shall include data on 30 largest loans to legal entities which are noncredit organisations. In reports drawn up according to Form 0409316 shall be cited data on the territorial structure of housing loans granted to borrowing natural persons, as well as on the volume and sources of preschedule repayment thereof and refinancing methods. The new wording describes Form 0409024 Data on Making a Contract of Auditing the Activities of a Credit Institution, of a Banking (Consolidated) Group and a procedure for filling it out. The report shall be submitted at latest 5 working days after the date of making a contract of holding an audit inspection with an audit institution, a supplementary agreement to a contract of holding an audit inspection with an audit institution and a contract of holding an audit inspection made with another audit organisation. In so doing, information on a supplementary agreement shall be shown in a separate line for each kind of reports (annual, quarterly or annual consolidated ones) which is subject to auditing. Data on the starting and end dates of rendering audit services shall be additionally stated in the Report.
The procedure for filling out forms of reports concerning provision of data on affiliated persons is corrected, this being caused by introduction of a new procedure for keeping records and supplying information about affiliated persons of a credit institution (Regulations of the Bank of Russia No. 307-P of July 20, 2007). A special procedure for filling out and submitting the Turnover Balance Sheet of Accounts of a Credit Institution for Re-Organised Credit Institutions is introduced. The Profit-and-Loss Report of a Credit Institution shall additionally specify outlays on exercising business activities, in particular outlays on maintenance of fixed assets, advertising, business missions, insurance etc.
The Direction is to be published in the "Vestnik Banka Rossii" and shall enter into effect as of October 1, 2008. The new forms of reports shall be drawn up starting from January 1, 2009.

Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-04-05-01/309 of August 21, 2008

The issue of granting a property tax deduction in respect of tax on income of natural persons, when a natural person sells premises transferred from the category of residential premises to the category of non-residential ones, is dealt with herein.
For the purpose of applying the cited deduction, the term of premises' ownership by the taxpaying seller thereof shall be counted from the date of registration of this person's ownership of an immovable property item in the form of non-residential premises (the date cited in the certificate), rather than from the date of acquisition of these premises as residential ones. Thus, if by the time of selling premises the term of this person's ownership in respect of it is less that three years, the deduction shall be granted in the amount of money derived from selling it but 125 000 roubles at most. If the cited time period is equal to three years or exceeds this time period, the deduction shall be equal to the total sum of money derived from selling it.

Direction of the Central Bank of Russia No. 2052-U of August 12, 2008 on Amending Instructions of the Central Bank of Russia No. 117-I of June 15, 2004 on the Procedure for Submitting by Residents and Non-Residents to Authorised Banks the Documents and Information in Carrying Out Currency Transactions, as Well as on the Procedure for Recording Foreign Exchange Transactions and for Formalising Passports of the Deals by Authorised Banks

The provisions that concern making foreign exchange transactions with the use of special bank accounts are deleted from the Instructions. Thus, the procedure for presenting documents and information in making foreign exchange transactions does not extend now to all foreign exchange transactions made by resident credit institutions on their own behalf and for their own account, as well as by resident natural persons who are not individual businessmen. Previously, this procedure extended to these foreign exchange transactions, if they were made by using special bank accounts. The documents required for formalizing the passport of a deal (PS) shall be concurrently submitted. The bank where the PS is formalized (the PS bank) shall specify the date when this documents are received from a resident on both copies of the PS or of the PS which is re-formalised. The list of data to be included into an application for transfer of a contract (credit agreement) from the PS bank to another bank for settlement services has been expanded. It is now also necessary to cite the name of the bank whereto it is planned to transfer a contract (credit agreement). The procedure for filling out the report on foreign exchange transactions has been also specified. The Direction shall enter into effect upon the expiry of 10 days after the date of official publication thereof in the "Vestnik Banka Rossii". It is registered by the Ministry of Justice of the Russian Federation on August 27, 2008 under registration No. 12192

Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-05-06-03/33 of August 21, 2008

It deals with the state duty's payment for issuance of copies of files of a criminal case to the accused person or the convict. Copies of files of a criminal case may be issued to the accused person on the basis of his/her application in writing and for own account thereof. After delivering the judgment of conviction solely one document shall be issued thereto, that is, a copy of the judgment of conviction. With this, the state duty shall not be paid for issuance of copies of files of a criminal case in the course of criminal court proceedings, as well as for issuance of the judgment of conviction. At the same time, in the event of repeated issuance of a copy of the judgment of conviction or copies of other files of a criminal case, the state duty in the amount of 20 roubles shall be paid or, if the number of pages exceeds 10, it shall be paid at the rate of 2 roubles per each page of a file. Besides, taking into consideration the legal proposition of the Constitutional Court of the Russian Federation, courts of law are entitled on the basis of the payer's property status to reduce the rate of the state duty to be paid in respect of cases tried by the said courts down to complete release from this duty.

Regulations of the Central Bank of Russia No. 321-P of August 29, 2008 on the Procedure for Supplying by Credit Institutions to the Authorised Body the Data Provided for by the Federal Law on Counteracting Legalisation (Laundering) of Criminally Obtained Earnings and Financing of Terrorism

A credit institution (a branch thereof) is obliged to supply to the authroised body (Rosfinmonitoring) data on monetary transactions to be controlled without fail, as well as on other monetary transactions in respect of which there is a suspicion that they are made for the purpose of legalisation (laundering) of criminally obtained earnings and of financing terrorism.
A new procedure for compiling and forwarding the said data by a bank is established.
The new wording specifies the procedure for using by a bank reference data when preparing a report in the form of an electronic message (OES). The purpose of each reference book is defined enumerating the data contained in the reference books which are necessary for formulating an electronic message. The rules for formulating an electronic message and filling out some spaces for records to be made in an electronic message are introduced. Thus, a bank shall prepare information for transmittance to the authorized body as a DBF file in the DOS code. One file may contain data on several transactions. While formulating a record containing data on an operation, it shall be necessary to cite some separate service information, data on a bank, transaction etc.
The regulations shall enter into effect as of January 1, 2009 and are subject to official publication in the "Vestnik Banka Rossii".

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 425n of August 14, 2008 on Endorsing the Recommendations for Drawing Up by Federal State Bodies and Institutions Which Are Chief Administrators of the Federal Budget Funds Model Regulations on Labour Remuneration of Employees of Subordinate Federal State-Run Institutions

It is recommended to include into the section "Basic Wage Conditions" of the model regulations a procedure for applying, and rates of, minimum employees' salaries (wage rates). They shall be determined by way of referring occupied positions to appropriate professional qualification groups. With this, the minimum sale (wage rate) of an employee must not be lower than the tariff rates (official salaries) in the unified tariff system which are effective in the period while new labour remuneration systems are introduced. Moreover, by decision of the head of an institution an increasing coefficient may be established for the minimum salary (wage) specifically for each employee. In so doing, the professional qualification level, complexity and importance of the work being carried out by him/her, degree of independence and responsibility while accomplishing the tasks set, record of work at an institution and other factors shall be taken into account.
The specifics of establishing compensation and incentive payments and of determining the procedure for labour remuneration for the head of an institution, deputies thereof and the chief accountant is stated. Recommendations are also given for arranging the preparation of model regulations at governmental bodies and institutions.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 424n of August 14, 2008 on Approving the Recommendations in Respect of Making a Labour Contract with an Employee of a Federal State-Run Institution and in Respect of the Model Form Thereof

Owing to the introduction as of December 1, 2008 new labour remuneration systems for employees of state-run institutions it is recommended to be guided by the following rules while making a labour contract with an employee.
Employees shall be notified in writing of changes in obligatory provisions of a labour contract in connection with introduction of new labour remuneration systems at an institution at latest two months before their introduction. At latest on December 1, 2008 new labour contracts or additional agreements (whose model forms are stated in the annex) shall be made with employees. As obligatory conditions to be cited in a labour contract shall be an employee's labour functions, starting date of work, labour remuneration terms (in particular the rate of salary (official salary), an employee's wage rate, additional payments, bonuses and premiums, including compensation and incentive payments), working routine and resting time rules; compensation for hard work and work with harmful and/or hazardous labour conditions, provisions defining the nature of work (mobile, traveling, on way and other nature of work) and the provision on an employee's obligatory social insurance. A labour contract may likewise contain additio nal provisions which do not deteriorate an employee's position (specification of the working place thereof, on probation period, on non-divulgence of secrets protected by law, on kinds and terms of an employee's additional insurance etc.)
An employer is entitled to attract employees under the terms of a time labour contract. With this, it shall specify its validity term (a specific validity term of a labour contract within five years, within the time period while some specific work is carried out etc.), as well as the reasons for making it. It is recommended when making a labour contract to approve an employee's job description.
A labour contract or an additional agreement to be attached to a labour contract shall enter into effect as of the date when it is signed by an employee and employer or as of the date when an employee is actually admitted to work. Before signing a labour contract an employee shall be familiarized with the internal working regulations and other acts connected with the employee's working activities. An employee shall be hired on the basis of a labour contract made by an order of the employer.

Decision of the Government of the Russian Federation No. 650 of September 1, 2008 on Amending the Rules for Paying to Participants in the Accumulation Mortgage System of Providing Housing to Military Servicemen and Family Members Thereof Monetary Funds Supplementing Savings for Providing Housing to Them

This document adjusts the procedure for paying to participants in the accumulation mortgage system of providing housing to military servicemen and family members thereof monetary funds supplementing savings for providing housing to them.
Thus, to receive supplementary payments it is not necessary for the said persons to have the status of persons in need for improvement of housing conditions. The military service record of a participant in the accumulation mortgage system is also of no importance now if he/she has been dismissed from military service because of poor health (if a medical commission has found him/her unfit for military service). Earlier such persons' military service record had to be from 10 to 20 years, this being a mandatory requirement. The following documents have been added to the previous list thereof to be submitted for receiving the cited payments: an extract from the Comprehensive State Register of Rights to Immovable Property and Transactions Therewith, an extract from the house register and a copy of the financial personal account received at the place of residence.
An application for making supplementary payments shall be filed by a participant before he/she is deleted from the muster-roll of the military unit, while a family member thereof shall do it after deleting a participant from the said list in connection with his/her loss of life or death, declaring him/her missing or dead. With this, an applicant shall be held liable for the reliability of the data cited in the application (in annexes thereto). The federal bodies where there is military service shall report on the decision adopted in respect of making the said payments on a monthly basis (before the 10th day of a month) to the federal body, which provides for functioning of the accumulation mortgage system of providing housing to military servicemen, in the way coordinated with it.

Order of the Government of the Russian Federation No. 1272-r of September 1, 2008

The programme of federal property privatization for 2009 is approved by this order and the basic guidelines for privatization of the said property in 2010 and 2011 are defined therein.
In 2009-2011 the establishment of integrated systems on the basis of joint-stock companies whose stocks are owned by the Russian Federation will be prolonged. Within this time period, stocks of joint-stock companies established as a result of converting federal state unitary enterprises into join-stock companies will be offered for sale, except for those of strategic joint-stock companies and joint-stock companies participating in forming integrated structures.
It is planned to privatize in 2009 235 federal state unitary enterprises, including enterprises of the agroindustrial complex (17), those pertaining to road facilities (147), construction sector (1), geological ones (50), communication ones (5) etc. Furthermore, the following will be offered for sale: parcels of shares whose amount does not exceed 50% of the authorised capital (with some exceptions); parcels of shares of joint-stock companies pertaining to the fuel and energy complex, construction and agroindustrial complexes, chemical, petrochemical and printing industries, geology, waterborne transport and machine-building industry (except for strategic joint-stock companies); property pertaining to the state treasury of the Russian Federation which does not ensure the exercise of the state functions.
It is also planned to privatize 3 shares in the authorised capital of limited liability companies and 18 immovable property items.
It is expected that the federal budget will be gaining 12 milliard roubles every year as a result of privatization.

Order of the Federal Customs Service No. 104 of August 15, 2008 on Amending Order of the Federal Tax Service of Russia No. 1665 of December 29, 2007

This order establishes the specifics of customs clearance of commodities in compliance with the customs treatment of supplies transfer declared by way of filing the cargo customs declaration. The declaration shall be filed with the customs body which is authorised to accept the cargo customs declaration and in whose area of activities the customs border checkpoint of the Russian Federation is located. The cargo customs declaration shall be filled in according to the general rules, except for the columns concerning the consigner, consignee, number of pieces, country of destination, mode of transport, currency of transaction etc. Thus, in Column 2 "Consigner/Exporter" shall be cited data on the person which undertakes to supply (export) commodities from the customs territory of the Russian Federation; in Column 6 "Total of Pieces" in respect of commodities pertaining to Group 2710 of the CC FEA of Russia (oil and oil products made of bituminous rock, except for raw one) placed under the customs treatment of sup plies transfer and loaded onto a transport vehicle with standard containers for supplies storage, zero shall be entered thereto. In other cases, the total number of cargo packages corresponding to the commodities to be declared shall be specified. A procedure for storage and loading of the said commodities is established.
When moving commodities under the customs treatment of supplies transfer an appropriate application may be used as a temporary customs declaration. It shall contain data on the customs authority whereto commodities are declared, on the transport vehicle to which commodities will be loaded, loading date, time period for filing the completed cardo declaration etc. All the data cited in the application shall be proved by documents. The application is subject to registration in the register of applications for placing commodities under the customs treatment of supplies transfer.
After all necessary checkups a note "Release Permitted" shall be made in the application. The decision on moving commodities under the customs treatment of supplies transfer shall be rendered by the customs authority within 24 hours. The customs authority shall likewise issue the loading permit. After completion of the customs treatment the customs authority on the back of the application shall be made notes concerning the actual quantity of exported supplies.
The order shall enter into effect upon the expiry of 90 days as of the date when it is officially published. It is registered by the Ministry of Justice of the Russian Federation on September 2, 2008 under registration No. 12204

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 194n of April 24, 2008 on Approving Medical Criteria for Assessing the Gravity of Harm Inflicted upon Human Health

The gravity of harm inflicted upon human health shall be assessed on the basis of qualification indicia and medical criteria while carrying out a forensic medical examination in the course of civil, administrative and criminal court proceedings. Medical criteria shall be used for assessing injuries detected in the course of a forensic medical examination of a living person's face, examination of a corpse and parts thereof, as well as when carrying out forensic medical examinations on the basis of materials of a case-file and medical documents.
As medical criteria for qualification indicia in respect of grave harm inflicted upon human health shall be deemed, for instance, harm caused to health which is dangerous for human life (major injuries of important organs or loss thereof) and full professional disablement, in respect of medium-gravity harm caused to health - temporary disablement, prolonged impairment of health; in respect of minor harm caused to health - a short-term impairment of health. Surface injuries, in particular frets, sores, soft tissue bruises and other injuries which do not cause a short-term impairment of healt or a minor prolonged general disablement shall be regarded as injuries that have not caused harm to human health.
To assess the degree of gravity of harm caused to human health it is sufficient to have one medical criterion available, but if, for instance, multiple injuries mutually aggravate each other, the degree of harm gravity caused to human health shall be assessed on the basis of the totality thereof. If it is not possible to assess the essence of harm caused to human health, the result of inflicted harm is unclear, required medical documents are not available or a person has not appeared for a forensic medical expert examination, the degree of gravity of harm caused to human health shall not be assessed.
The Table of Percentage of Prolonged General Disablement as a Result of Various Traumas, Poisoning and Other Externally Caused Consequences is given therein which is also used in forensic assessment of the degree of gravity of harm inflicted upon human health on the basis of the qualification indicia and medical criterion of prolonged general disability.
The Order is registered by the Ministry of Justice of the Russian Federation on August 13, 2008 under registration No. 12118

Decision of the Government of the Russian Federation No. 656 of September 3, 2008 on Amending Decision of the Government of the Russian Federation No. 413 of July 3, 2006

Amendments are made thereby in the composition of the financial reporting on administration of the federal budget to be submitted to the Audit Chamber of the Russian Federation which is introduced starting from August 1, 2006. 14 forms of reporting documents instead of 18 ones are endorsed therein.
As before, budgeting participants shall provide data on their incomes derived from letting federal property on lease but on a monthly basis, rather than for a quarter or a year. New forms of financial reporting documents shall include data on the progress in administering the federal budget, information about cash yield income to the federal budget and sources of financing the fiscal deficit, data on cash retirements of the federal budget resources in the form of expenditures and on sources of financing the fiscal deficit. Such information shall be presented on a monthly basis. Two reporting forms instead of one have been endorsed: about income derived from selling seized, ownerless and other property and about income derived from selling arrested property and material evidence (previously data on income derived from selling arrested, seized, ownerless and other property was to be included into the same reporting form).
At the same time the following reporting forms have been excluded: on administering the federal budget in respect of the income derived from the state material reserve operations, in respect of the income (receipts) from using the property which is in federal ownership, as well as in respect of receipts from the disposal of such property and sale thereof; on the progress in administering the federal budget as regards the income (receipts) from using the state property and its disposing, on the progress in administering the federal budget in respect of the sources of external financing of the federal budget deficit.

Order of the Ministry of Transport of the Russian Federation No. 120 of August 5, 2008 on Endorsing the Forms of Carriage Documents for Transportation of Passengers, Luggage and Goods Luggage While Rendering Railway Transport Services to the Population

The Ministry of Transport of the Russian Federation has endorsed the forms of carriage documents used when rendering railway transport services to the population. The cited documents include the following: travel documents, tickets for suburban trains, the carriage document for luggage, goods luggage and mail, the receipt for making cashless settlements for carriage, the blank ticket and luggage receipt. Some of these documents shall be drawn up with the use of the automated passenger carriage management system ASU Express.
The order shall enter into force upon the expiry of three months as of the date when it is signed (endorsed). It is registered by the Ministry of Justice of the Russian Federation on September 2, 2008 under registration No. 12202

Order of the Ministry of Transport of the Russian Federation No. 112 of July 22, 2008 on Endorsing the Regulations on Sea Pilots of the Russian Federation

The new Regulations on Sea Pilots of the Russian Federation have been endorsed, and they define the requirements for them, procedure for professional training and certification thereof, as well as the rights and duties of sea pilots while piloting.
Thus, a sea pilot shall have the pilot's identification card issued by the sea harbor captain, which proves qualifications thereof and the right to carry out pilotage of a certain rate and purpose in a specified area, the appropriate education and training, the qualification of the first officer at lowest (it was previously the qualification of the captain for small-scale navigation) and a labour contract made with a pilotage organisation. The order defines the extent of a sea pilot's knowledge and skills. It also contains the list of material and technical outfitting a pilot is entitled to dispose of.
A sea pilot is obliged to have the sea pilot's identification card, the sea pilot's receipt and, for piloting ships used for international sea carriage, the sailor's passport (identification card). Forms of the said identification card and receipt, as well as of the sea pilot's card, are given in the order. A sea pilot shall exchange information with a ship's captain in respect of ship navigation, local conditions and navigation rules. A sea pilot has no right to concurrently pilot more than one ship.
A sea pilot is obliged at least once every five years to raise qualifications and to be certified. From now on categories shall be awarded to sea pilots instead of rates, as before.
The order is registered by the Ministry of Justice of the Russian Federartion on August 28, 208 under registration No. 12198

Order of the Ministry of Justice of the Russian Federation No. 182 of August 27, 2008 on Amending Regulatory Legal Acts of the Ministry of Justice of the Russian Federation

Amendments are made thereby in the Procedure for Keeping the Register of State Notarial Offices and Offices of Notaries Engaged in Private Practice.
Thus, from now on the Register shall be compiled and kept by the structural unit of the central staff of the Ministry of Justice of the Russian Federation whose scope of authority now extends to the notariat (previously it was done by the Department of Control over Advocacy and Notariat and of Legal Aid of the Federal Registration Service) Besides, the authority of granting the status of a notary has been transferred from a regional agency of the Federal Registration Service to a regional agency of the Ministry of Justice of Russia in a constituent entity of the Russian Federation.
Relevant corrections have been also made in the Instructions for the Procedure for Making Notarial Acts by Heads of Local Administrations of Settlements and by Specially Authorised Officials of Settlements' Self-Government Bodies.
The order is registered by the Ministry of Justice of the Russian Federation on September 2, 2008 under registration No. 12214

Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-04-06-02/99 of August 28, 2008

It states that separate structural units having a separate balance sheet and settlement account, as well as charging payments and other kinds of remuneration for the benefit of natural persons, shall discharge the duties of the parent organisation as to payment of uniform social tax, submission of tax calculations and declarations at the place of their location.
If an organisation's branch does not meet one of the aforesaid requirements, for instance, it does not have an independent balance sheet, the parent organisation shall pay uniform social tax and submit reporting documents at the place of its registration.

Decree of the President of the Russian Federation on Some Issues of the Ministry of Internal Affairs of the Russian Federation

The scope of authority of the internal affairs bodies are hereby corrected for the purpose of improving their activities aimed at combating organized crime. Police units for opposing extremism and units for security protection of persons who are subject to the state protection shall be formed on the base of the units for combating organized crime. Criminal investigation agencies are now vested with the functions of combating organized crime involved in criminal offences of general nature, while agencies intended for opposing economic crime are vested with the functions of combating corruption and organized crime involved in economic offences.
In connection with this, appropriate amendments have been made in normative acts regulating the activities of the Ministry of Internal Affairs of the Russian Federation.

Decree of the President of the Russian Federation No. 1315 of September 6, 2008 on Some Issues of Public Administration in the Area of International Cooperation

A new body, that is, the Federal Agency for the CIS-Affairs has been established as a result of the recent reform of the system of federal executive power bodies. The decision is hereby adopted to give a new name to the said body - the Federal Agency for Affairs of the CIS, Compatriots Residing Abroad and for Humanitarian Cooperation (Roskomsotrudnichestvo). The regulations on the newly-established body have been endorsed. The Roskomsotrudnichestvo is vested with the functions of rendering state services and of state property management in the area of providing for and developing international relations of the Russian Federation with the CIS-states and other foreign countries, as well as in the field of international humanitarian cooperation. The Roskomsotrudnichestvo is not entitled to effect legal regulation in the area of activities established for it and to exercise control and supervisory functions, except as defined by decrees of the President of the Russian Federation or by decisions of the Government of the Russian Federation.
The Roskomsotrudnichestvo shall be subordinate to the Ministry of Foreign Affairs of Russia. The head of the Roskomsotrudnichestvo shall be appointed and dismissed by the President of the Russian Federation on the proposal of the Chairman of the Government of the Russian Federation.

Direction of the Central Bank of Russia No. 2060-U of August 27, 2008 on Cash Servicing of Credit Institutions and Other Legal Entities by Institutions of the Bank of Russia

The rules for cash servicing by leading cash processing centers, cash processing centers, cash centers, branches and regional departments of regional institutions of the Bank of Russia, the First Operational Department of the Bank of Russia, credit institutions, branches of credit institutions, additional offices, credit cash offices, operational offices of credit institutions and other legal entities which are not credit organisations are hereby established.
The adoption of this document is provided for by Regulations of the Bank of Russia No. 318-P of April 24, 2008 coming into force as of September 1, 2008. Unsafe banknotes of the Bank of Russia detected by the cash department employees or accepted from a client on the basis of an application for acceptance of unsafe banknotes shall be forwarded by the credit institution or by the internal structural unit (except for an a operational cash desk outside a cash unit or a currency exchange point) to an institution of the Bank of Russia for an expert examination thereof in the procedure provided for by the adopted Direction. The form of an application for forwarding unsafe banknotes to an institution of the Bank of Russia for an expert examination is given therein.
The Direction is registered by the Ministry of Justice of the Russian Federation on September 5, 2008 under registration No. 12240.

Letter of the Central Bank of the Russian Federation No. 111-T of September 3, 2008 on Enhancing the Efficiency of Preventing Jobbery of Credit Institutions' Clients

Resident legal entities are recently transferring large amounts of money to their bank accounts opened abroad, and not infrequently to accounts thereof in Kazakhstan, Moldova, Estonia, Latvia and Cyprus.
The characteristic features of such transfers are as follows: the monthly total of transfers is more than 100 times as much as the authorised capital of a legal entity; in many cases operations on accounts of legal entities opened with Russian banks are of transit nature, the accounts used for such transfers are not taxed or are taxed at an extremely low rate.
The extent of such operations is constantly increasing, this giving rise to the assumption that they are made for the purpose of tax evasion, payment for "grey" import and laundering of illegal earnings.
In connection with this, it is necessary for credit institutions when detecting such operations to obtain on demand from resident legal entities the documents proving the sources wherefrom monetary funds have been remitted to accounts, as well as other documents proving the rights to commodities sold in the Russian Federation or other assets.
If an operation looks like jobbery, it is necessary to notify the Federal Service of Financial Monitoring of it. It is also required of regional institutions of the Central Bank of Russia to pay special attention to such operations and to those credit institutions where these operations are made on a regular basis and/or on a large scale.

Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-02-07/1-358 of August 27, 2008

The Ministry of Finance of the Russian Federation is charged with the duty of giving explanations in writing to taxpayers, payers of fees and tax agents in respect of application of the legislation of the Russian Federation on taxes and fees. Explanations in writing shall be only given to individuals and organisations in connection with discharge by them of the duties of, accordingly, taxpayers, payers of fees and tax agents. Taxpayers, payers of fees and tax agents shall be advised on the matters which are of interest for them on a free-of-charge basis.
The Ministry of Finance of Russia shall not consider applications for clarification (interpretation of rules, terms and concepts) of the legislation of the Russian Federation and practice of application thereof or practice of application of the Ministry's regulatory legal acts, for holding an expert examination of contracts, organisations' constituent and other documents, for assessment of specific economic situations.
At the same time, it is reported that at present the Administrative Rules of Procedure of the Federal Tax Service are in effect which provide for the exercise of the state function of informing on a free-of-charge basis (in particular in writing) taxpayers, payers of fees and tax agents about taxes and fees now in effect, the legislation on taxes and fees, and regulatory legal acts adopted under it, the procedure for calculation and payment of taxes and fees, rights and duties of taxpayers, payers of fees and tax agents, scope of authority of tax agencies and officials thereof, as well as of providing tax declarations' (estimations') forms and of explaining the procedure for filling them in.

Decree of the President of the Russian Federation No. 1332 of September 9, 2008 on Endorsing the List of Federal State Educational Institutions of Higher Vocational Education Which Independently Establish Educational Standards and Requirements for Their Higher Vocational Training Programmes

The federal state educational standards are hereby introduced instead of the three-component state educational standards (federal and national-regional ones, as well as those of an educational establishment). According to the general rule, federal state educational standards are approved in the procedure established by the Government of the Russian Federation. However, the federal higher educational institutions whose list shall be established by the President of the Russian Federation may implement training programmes on the basis of standards and requirements which are independently developed by them.
In view of this, a list of federal higher educational institutions independently establishing educational standards and requirements for implementation of educational programmes has been drawn up.
The said list includes the Moscow State University named after M.V. Lomonosov and the Saint-Petersburg State University.
The decree shall enter into force as of the date when it is officially published.

Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-06/1/485 of August 29, 2008

The accounting procedure is hereby clarified when taxing an organisation's receipts and expenditures in connection with holding a promotional lottery.
The said expenditures shall be regarded as those on advertising and shall be included into other outlays connected with production and sale. Here, the amount thereof must not exceed 1 per cent of proceeds from sale. Moreover, such expenditures shall be recognized in the accounting (tax) period which they pertain to, namely, as of the time when a record of a lottery winner's endorsement is drawn up.

Direction of the Central Bank of Russia No. 2061-U of September 1, 2008 on the Amendments to the Regulation of the Bank of Russia No. 283-P of March 20, 2006 on the Procedure of Generation by Credit Organisations of Reserves for Possible Losses

Adjusts the procedure of assessment of credit exposure for the portfolio of similar claims (contingencies of credit nature).

Order of the Federal Agency for the Outfit of the State Border of the Russian Federation No. 78 of August 15, 2008 on the Procedure of Publication and Entry into Force of the Acts of the Federal Agency for the Outfit of the State Border of the Russian Federation Recognised by the Ministry of Justice of the Russian Federation As Not Needing the State Registration

Defines the procedure of publication and entry into force of the acts of the Federal Agency for the Outfit of the State Border of the Russian Federation recognised by the Ministry of Justice of the Russian Federation as not needing the state registration.

Direction of the Central Bank of Russia No. 2056-U of August 26, 2008 on the Invalidation of Individual Normative Acts of the Bank of Russia

Invalidates Regulation of the Central Bank of Russia No. 273-P of July 14, 2005 (with amendments) having specified the procedure of granting credits by the Bank of Russia to credit organisations secured with the pledge of promissory notes, claims rights under credit contracts of organisations or guarantees of credit organisations.

Direction of the Central Bank of Russia No. 2057-U of August 26, 2008 on the Invalidation of Individual Normative Acts of the Bank of Russia

Invalidates the Direction of the Bank of Russia having specified the terms of granting credits by the Central Bank of Russia to credit organisations secured with the pledge of promissory notes, claims rights under credit contracts of organisations or guarantees of credit organisations.

Information of the Central Bank of Russia of September 17, 2008

To stabilise the situation at the internal financial market and support the liquidity of the Russian banking sector, the normatives of obligatory reserves are reduced from September 18, 2008.

Order of the President of the Russian Federation No. 539-rp of September 15, 2008 on the Signing of the Treaty of Friendship, Cooperation and Mutual Aid between the Russian Federation and the Republic of Abkhazia

The Treaty of friendship, cooperation and mutual aid has been signed between the Russian Federation and the Republic of Abkhazia on September 17, 2008.

Order of the President of the Russian Federation No. 538-rp of September 15, 2008 on the Signing of the Treaty of Friendship, Cooperation and Mutual Aid between the Russian Federation and the Republic of South Ossetia

The Treaty of friendship, cooperation and mutual aid has been signed between the Russian Federation and the Republic of south Ossetia on September 17, 2008.

Decision of the Government of the Russian Federation No. 688 of September 15, 2008 on the Endorsement of the Lists of Codes of Medical Goods Subject to the 10 Percent Rate of the Value Added Tax

Specifies the codes of medical goods in compliance with the All-Russia Classifier of Products and the Commodity Nomenclature of Foreign Economic Activities of Russia subject to the value added tax at 10% in the cases of their sale or import to the customs territory of the Russian Federation.

Decision of the Government of the Russian Federation No. 659 of September 11, 2008 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Plasma Modules (Panels) and LCD Devices

Introduces the zero rates of the import customs duty for plasma and LCD modules (panels) for TV sets.

Order of the Ministry of Finance of the Russian Federation No. 97n of September 16, 2008 on the Amendments to the Procedure for the Credit Organisation to Calculate the Limit for Placing the Resources of the Federal Budget on the Bank Deposits Endorsed by the Order of the Ministry of Finance of the Russian Federation No. 40n of April 9, 2008

Specifies the above limit for a single credit organisation depending on the amount of own resources (capital) and the long-term rating.

Letter of the Federal Tax Service No. ShT-6-3/656@ of September 18, 2008 on the Information Necessary for the Calculation of the Tax on Extraction of Mineral Resources for Oil for August 2008

Provides information necessary for the calculation of the tax on extraction of mineral resources for oil for August 2008.

Decision of the Government of the Russian Federation No. 699 of September 19, 2008 on the Endorsement of the Rates of Export Customs Duties for Raw Oil and for Individual Categories of Commodities of Oil Exported from the Territory of the Russian Federation outside the Member-States of the Customs Union Agreements

Reduces the rates of export customs duties for raw oil and individual categories of commodities of oil exported from the Russian Federation outside the member-states of the Customs Union agreements.

Regulation of the Central Bank of the Russian Federation No. 320-P of August 27, 2008 on the Procedure for the Central Bank of the Russian Federation to Administer Individual Types of Incomes Received in the Budget System of the Russian Federation

Introduces a new procedure for the Central Bank of Russia to administer individual types of incomes received in the budget system of the Russian Federation.

Direction of the Central Bank of Russia No. 2066-U of September 17, 2008 on the Normatives of Obligatory Reserves (Reserve Requirements) of the Bank of Russia

Beginning with September 18, 2008, reduces the normative of obligatory reserves.

Direction of the Central Bank of Russia No. 2065-U of September 17, 2008 on the Amount of Interest Rates for the Lombard Credits of the Bank of Russia for 1 Calendar Day

From September 18, 2008, the interest rate for the lombard credits of the Bank of Russia granted to credit organisations for 1 calendar day is reduced from 9% to 8%.

Direction of the Central Bank of Russia No. 2064-U of September 17, 2008 on the Amendments to the Direction of the Bank of Russia No. 1979-U of February 14, 2008 on the Interest Rate for the Credits Secured with Assets

Reduces from 10% to 9.5% annual the rate for the credits secured with assets and provided for up to 30 calendar days inclusive.

Direction of the Central Bank of Russia No. 2063-U of September 17, 2008 on the Amendments to the Direction of the Bank of Russia No. 1601-U of August 5, 2005 on the Terms of the Bank of Russia to Grant Credits to Credit Organisations Secured with Pledged Promissory Notes, Claims Rights under Credit Contracts of Organisations or Guarantees of Credit Organisations

The interest rate is reduced from 8% to 7.5% annual for the credits granted for up to 90 calendar days and from 9% to 8.5% annual for the credits granted for 91 to 180 calendar days.

Order of the Central Bank of Russia No. OD-653 of September 17, 2008 on the Amendments to Subitem 3.1 of Item 3 of the Order of the Bank of Russia No. OD-101 of February 14, 2008 on the Granting of Credits of the Bank of Russia Secured with Assets to Credit Organisations

Revises adjustment coefficients to correct the cost of assets used as a collateral for the credits of the Central Bank of Russia granted to banks.

Decision of the Government of the Russian Federation No. 697 of September 16, 2008 on the Endorsement of the Regulation on the Decision Taking to Terminate the Rights of Use of the Part of Subsoil Resources of Federal Significance for the Purposes of Prospecting and Extraction of Mineral Resources in Cases of Geological Surveys of Subsoil Resources under a Combined License

The Government of the Russian Federation may take a decision to terminate the right of use of the part of subsoil resources for the purposes of prospecting and extraction of mineral resources if a deposit of mineral resources of federal significance is discovered.

Decision of the Government of the Russian Federation No. 695 of September 16, 2008 on the Seasonal Duties for Raw Sugar of Cane and Individual Types of Sugar Imported to the Territory of the Russian Federation in 2008 and 2009

Introduces the rates of seasonal duties for raw sugar of cane and sugar with flavouring or dyeing additives imported to the territory of the Russian Federation from December 1, 2008 through May 31, 2009.

Decision of the Government of the Russian Federation No. 691 of September 15, 2008 on the Endorsement of the Regulation on the Licensing of Foreign Trade Operations with Commodities, Information, Works, Services, Results of Intellectual Activities (Rights for Them) Subject to Export Control

Endorses the rules of issue of licenses for foreign trade operations (import, export, other forms of international exchange) with commodities, information, works, services, results of intellectual activities (rights for them) that can be used for creation of mass destruction weapons, means of their delivery, other types of arms and military equipment or for terrorist acts and subject to export control.

Order of the Ministry of Transport of the Russian Federation No. 122 of August 6, 2008 on the Amendments to the Order of the Ministry of Transport of the Russian Federation No. 160 of November 12, 2007

Amends the Classification of Works of Capital Repair, Repair and Maintenance of Public-Use Highways and Artificial Structures on Them.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-06/1/504 of September 4, 2008

Expenses include any costs if they are made to obtain profit. Therefore, if the services of the organisation to select personnel did not produce any positive result (new employees were not found), the costs of such services may not be included in expenses for profit taxation purposes.

Decision of the Government of the Russian Federation No. 707 of September 22, 2008 on the Procedure of Keeping of Separate Records of Incomes and Expenses by the Subjects of Natural Monopolies

Subjects of natural monopolies must keep separate records of incomes and expenses by the types of activities.

Decision of the Government of the Russian Federation No. 676 of September 12, 2008 on the Amendments to the Classification of Fixed Assets Included in the Amortisation Groups

Revises the classification of fixed assets included in the amortisation groups.

Decision of the Government of the Russian Federation No. 712 of September 25, 2008 on the Temporary Suspension of the Technical Regulation on the Requirements to the Motor Vehicle and Aircraft Gasoline, Diesel and Ship Fuel, Fuel for Jet Engines and Fuel Oil

Suspends until December 31, 2008 the Technical Regulation having specified new requirements to the above fuels.

Letter of the Ministry of Finance of the Russian Federation No. 03-04-07-01/161 of September 9, 2008

The Federal Tax Service of Russia hands out confirmations of the place of permanent stay (tax resident status) in the Russian Federation for the purposes of application of international agreements on avoidance of double taxation.

Order of the Federal Service for Financial Markets No. 08-149/PZ of September 3, 2008 on the Commission of the Federal Service for Financial Markets for Observation of the Requirements to the Service Conduct of Federal State Civil Servants and Settlement of the Conflict of Interests

Creates a Commission of the Federal Service for Financial Markets for Observation of the Requirements to the Service Conduct of Federal State Civil Servants and Settlement of the Conflict of Interests.

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