Monitoring of the Federal Legislation dated 31.03.2009

Federal Law No. 26-FZ of February 26, 2009 on the Amendment to the Federal Law on the Federal Budget for the Year 2009 and for the Planned Period of 2010 and 2011

According to the Council of the Federation, the given Federal Law revises the program of state financial and export credits for the year 2009 and for the planned period of 2010 and 2011.

Decision of the Government of the Russian Federation No. 154 of February 24, 2009 on the Federal Service for the Regulation of the Alcohol Market

Defines the authority and procedure of organisation of activities of the newly created Federal Service for the Regulation of the Alcohol Market.

Decision of the Government of the Russian Federation No. 153 of February 24, 2009 on the Validity until July 1, 2009 of the Passports of the Citizen of the USSR of the Specimen of 1974 for Certain Categories of Foreign Citizens and Stateless Persons

Extends until July 1, 2009 the period of validity of the passports of the citizen of the USSR of the specimen of 1974.

Decision of the Government of the Russian Federation No. 144 of February 24, 2009 on the Endorsement of the Rates of Import Customs Duties for Individual Types of Equipment for the Medical Industry

Introduces on the permanent basis the zero rate of import customs duties for individual types of equipment for the medical industry.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 28n of January 29, 2009 on the Agreements to Grant Subsidies from the Federal Budget to the Budget of the Subject of the Russian Federation for the Financial Support in 2009 of Expenses to Implement the State Order for Hi-Tech Medical Aid to Citizens of the Russian Federation Rendered at the Expense of the Federal Budget by Medical Institutions Supervised by the Subject of the Russian Federation and Municipal Formations Located on Its Territory

Continues in 2009 the financing of the state order to render hi-tech medical aid to citizens.

Order of the Ministry of Finance of the Russian Federation No. 146n of December 25, 2008 on the Activities of State Financial Control

Endorses the Regulation on the requirements to the activities of the federal bodies of executive power pertaining to the financial control of in the sphere of budget relations.

Federal Law No. 28-FZ of February 28, 2009 on the Amendments to the Federal Law on the Banks and Banking Activities

The banks with the capital less than Rbl 180 million as of January 1, 2007 must increase it evenly within four years.

Decision of the Government of the Russian Federation No. 179 of February 14, 2009 on the Seasonal Duties for Rice and Fours of It Imported to the Territory of the Russian Federation in 2009

Introduces the rates of seasonal duties for rice and flours of it imported to Russia until May 15, 2009 inclusive.

Decision of the Government of the Russian Federation No. 174 of February 26, 2009 on the Amendments to the Customs Tariff of the Russian Federation for Special-Purpose Motor Vehicles

Introduces for 9 months the rates of import customs duties for new and used special-purpose motor vehicles.

Decision of the Government of the Russian Federation No. 173 of February 26, 2009 on the Amendments to the Customs Tariff of the Russian Federation for Some Dairy Products

The rate of the duty for milk and kefir with the fat content 1% to 6% by weight in the primary package, net weight up to 0.35 l makes 15% of the customs cost.

Decision of the Government of the Russian Federation No. 166 of February 24, 2009 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 the Execution of Its Functions

Introduces a new procedure of submission and transfer of documents and information by the bodies and agents of currency control to the Federal Service of Financial and Budget Enforcement.

Decision of the Government of the Russian Federation No. 165 of February 24, 2009 on the Amendments to the Classification of Fixed Assets Included in the Amortisation Groups

Some drilling equipment for oil extraction and prospecting is transferred from the third to the second amortisation group.

Decision of the Government of the Russian Federation No. 163 of February 24, 2009 on the Accreditation of the Bodies of Certification and Testing Laboratories (Centres) Carrying out Works of Compliance Confirmation

Specifies the procedure of accreditation of the bodies of certification and testing laboratories (centres) providing compliance confirmation.

Decision of the Government of the Russian Federation No. 160 of February 24, 2009 on the Procedure to Fix Security Zones of Electric Network Facilities and the Special Terms of Use of the Land Plots within the Boundaries of Such Zones

According to the Land Code of the Russian Federation, security zones of object of the power supply industry may be located on the lands of any category.

Decision of the Government of the Russian Federation No. 147 of February 24, 2009 on the Processing of Narcotic Drugs and Psychotropic Substances

Federal Law No. 134 of July 19, 2007 permits the processing of narcotic drugs or psychotropic substances, including those withdrawn from illegal circulation, for further use in educational, expert, investigation work and medical certification, as well as to obtain substances other than narcotic drugs or psychotropic substances.

Decision of the Government of the Russian Federation No. 112 of February 14, 2009 on the Endorsement of the Rules of Transportation of Passengers and Luggage by the Road Transport

Specifies the following types of transportation: regular transportation, transportation to order and transportation by taxi.

Order of the Ministry of Internal Affairs of the Russian Federation No. 128 of February 12, 2009 on the Amendments to the Order of the Ministry of Internal Affairs of Russia No. 310 of May 26, 1997

If the parent's foreign passport contains information on the child, the child's photograph must be added regardless of the age.

Federal Law No. 30-FZ of February 28, 2009 on the Amendments to Articles 22 and 33 of the Federal Law on the Obligatory Insurance of Civil Liabilities of Owners of Transport Vehicles

Changes the procedure of generation of the insurance reserve by insurers.

Federal Law No. 29-FZ of February 28, 2009 on the Ratification of the Protocol on the Mechanism of Rendering of the Military and Technical Aid to the Member-States of the Organisation of the Collective Security Treaty in the Presence of the Hazard of Aggression or Act of Aggression

The ratified Protocol specifies the procedure and terms of rendering of the military and technical aid to the member-states of the Organisation of the Collective Security Treaty.

Decision of the Government of the Russian Federation No. 108 of February 14, 2009 on the Amendments to Some Decisions of the Government of the Russian Federation

Refines the list of the bodies participating in the issue of licenses for the export and import of commodities (works, services).

Decision of the Government of the Russian Federation No. 151 of February 24, 2009 on the Cost of Living in Per Capita Figures and for the Main Socio-Demographic Groups of Population of the Russian Federation for the III Quarter of 2008

The cost of living for the whole of the Russian Federation for the III quarter of 2008 in fixed in the amount of Rbl 4,630 per capita, Rbl 5,017 for the able-bodied population, Rbl 3,660 for pensioners, Rbl 4,418 for children.

Decision of the Government of the Russian Federation No. 152 of February 24, 2009 on the Amendments to the Customs Tariff of the Russian Federation for Individual Asynchronous Electric Motors

Introduces for 9 months increased rates of import customs duties for some asynchronous electric motors.

Order of the Ministry of Finance of the Russian Federation No. 10n of February 2, 2009 on the Amendment to the Order of the Ministry of Finance of the Russian Federation No. 108n of November 13, 2007

The list of off-shore zones includes the Republic of the Seychelles.

Decision of the Government of the Russian Federation No. 190 of March 3, 2009 on the Coefficient of Indexing of the Amount of the Monthly Insurance Payment under Obligatory Social Insurance against Industrial Accidents and Occupational Diseases

The payment is indexed to take account of the inflation.

Decision of the Government of the Russian Federation No. 194 of March 4, 2009 on the Delivery by the Open-Type Joint-Stock Company Russian Railways of New Cars Made on the Territory of the Russian Federation to the Railroad Stations Located on the Territory of the Far-Eastern Federal District

In 2009, Russian Railways will get subsidies up to Rbl 2 million as a reimbursement of expenses to deliver new cars made in the Russian Federation to the Far East.

Decision of the Government of the Russian Federation No. 195 of March 5, 2009 on the Endorsement of the Rules of Carrying out of the Expert Evaluation of Draft Normative Acts and Other Documents to Reveal Provisions Inspiring Corruption

The expert evaluation for propensity for corruption is carried out for the draft normative and legal acts pertaining, in particular, to the rights and freedoms of man and citizen worked out by the federal bodies of executive power (except for the documents containing the state secret).

Decision of the Government of the Russian Federation No. 196 of March 5, 2009 on the Endorsement of the Method of Carrying out of the Expert Evaluation of Draft Normative Legal Acts and Other Documents to Reveal Provisions Inspiring Corruption

The method defines the requirements to the expert evaluation, provides the list of factors inspiring corruption.

Decision of the Presidium of the Higher Arbitration Court of the Russian Federation No. 10962/08 of December 23, 2008. The Court Having Sent the case for Revision Specified That the Provider Is Not Responsible for the Transferred Information If It Is Not Him Who Initiates the Transfer, Chooses the Recipient, Affects the Integrity of the Transferred Information

A holder of the copyright for the musical pieces appealed to court demanding compensation from a hosting provider for an illegal placing of these pieces on the Internet site.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 702n of December 9, 2008 on the Endorsement of the Administrative Regulation on the Execution by the Federal Service of Labour and Employment of the State Function of Providing Information and Advice to Employers and Employees on the Issues of Observation of the Labour Legislation and Other Normative Legal Acts Containing the Norms of the Labour Law

Regulates the sequence and time limits of actions of the Federal Service of Labour and Employment and its territorial bodies to provide information and recommendations to employers and employees on the issues of observation of the labour legislation and other normative legal acts containing the norms of the labour law.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-02-07/1-75 of February 18, 2009 on the Documents Reclaimed by the Tax Body from the Taxpayer Three Months After Submission of the Tax Declaration

From January 1, 2009, the deadline to carry out a cameral tax check makes three months from the day of submission of the tax declaration (estimate) to the tax body.

Decision of the Presidium of the Higher Arbitration Court of the Russian Federation No. 10458/08 of February 3, 2009. The Court Refused to Bring a Company to Administrative Responsibility for Illegal Use of the Trade-Mark, Since the Object of Violation Is Issued by the Holder of the Right for the Same Trade-Marks and Does Not Contain Signs of Illegal Reproduction of Trade-Marks

Refutes erroneous judgment that importing a car bearing the trade-mark without the permission of the holder of the right for this trade-mark serves as grounds for administrative responsibility.

Decree of the President of the Russian Federation No. 261 of March 10, 2009 on the Federal Program "Reformation and Development of the System of State Service of the Russian Federation (Years 2009-2013)"

Assessment of activities of state servants depends, in particular, on the quality of state services rendered to citizens and organisations.

Order of the Ministry of Internal Affairs of the Russian Federation No. 43 of January 21, 2009 on the Amendment to the Order of the Ministry of Internal Affairs of Russia No. 282 of March 28, 2002

Provides a new wording of the list of digital codes used on the registration plates identifying transport vehicles owned by diplomatic representations, consular institutions, international organisations.

Order of the Ministry of Transport of the Russian Federation, Ministry of Justice of the Russian Federation and the Ministry of Internal Affairs of the Russian Federation Nos. 14, 24, 58 of January 28, 2009 on the Endorsement of the Requirements to Educational Programs of Professional Development of Expert Technicians

Specifies the requirements to educational programs of professional development of expert technicians participating in the independent expert evaluation of transport vehicles for the purposes of obligatory insurance of civil liabilities of owners of transport vehicles.

Decision of the Government of the Russian Federation No. 225 of March 10, 2009 on the Amendments to Insurance Tariff Rates for Obligatory Insurance of Civil Liabilities of Owners of Transport Vehicles, Their Structure and Procedure of Application by Insurers in the Determination of the Insurance Premium

Revises individual coefficients to insurance tariff rates of obligatory insurance of civil liabilities of owners of transport vehicles.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-06/1/82 of February 24, 2009

Examines the taxation procedure for profits of separate divisions of the organisation at their closing.

Federal Law No. 39-FZ of March 14, 2009 on the Amendments to Articles 404 and 405 of the Code of Criminal Procedures of the Russian Federation

Envisages opportunities to revise as an enforcement procedure a convictive judgement, as well as a court ruling or decision because of the need to apply a heavier crime law in view of the mild punishment or for other reasons impairing the convict status, as well as revise a judgment of acquittal or a court decision dismissing the criminal case.

Federal Law No. 38-FZ of March 14, 2009 on the Amendments to Articles 40 and 151 of the Code of Criminal Procedures of the Russian Federation

The bodies of the Federal Bailiff Service are included in the bodies of investigation.

Federal Law no. 35-FZ of March 14, 2009 on the Ratification of the Protocol between the Russian Federation and the Turkish Republic on the Amendments to the Consular Convention between the Union of Soviet Socialist Republics and the Turkish Republic of April 27, 1988

Ratifies the protocol envisaging amendments to the Consular Convention between the USSR and Turkey.

Federal Law No. 32-FZ of March 14, 2009 on the Amendments to the Forestry Code of the Russian Federation and Individual Legislative Acts of the Russian Federation

Parts of forests located in green zones may be used for development of mineral resources if the licenses were obtained before January 1, 2007.

Federal Law No. 36-FZ of March 14, 2009 on the Amendment to Article 251 of Part 2 of the Tax Code of the Russian Federation

According to the amendments, the proprietary contribution of the Russian Federation in the property of the state corporation or fund created on the basis of a federal law is not included in the calculation of the taxable base for the profit tax.

Federal Law No. 31-FZ of March 14, 2009 on the State Registration of Rights for Air Vessels and Transactions with Them

According to the Civil Code of the Russian Federation, the rights for immovable property (including the air vessels) are subject to the state registration, however, the Federal Law on the state registration of rights for immovable property and transactions with it did not cover the rights for air vessels. The adopted Federal Law eliminates the gap.

Decision of the Government of the Russian Federation No. 214 of March 10, 2009 on the Amendments to the Rules of Generation and Use of Budget Allocations of the Investment Fund of the Russian Federation

The Investment Fund of the Russian Federation was created to finance at the expense of the federal budget of investment projects of state significance implemented on the terms of state and private partnership. The amendments refine the composition of participants of such projects.

Decision of the Government of the Russian Federation No. 213 of March 10, 2009 on the Procedure to Grant Subventions from the Federal Budget in 2009 to the Budgets of the Subjects of the Russian Federation for the Implementation of the Authority of the Russian Federation Pertaining to Control of the Quality of Education, Licensing and State Accreditation of Educational Institutions, Enforcement and Control of Observation of Legislation of the Russian Federation in the Sphere of Education

From January 1, 2009, the regions will implement individual authority of the Russian Federation in the above sphere.

Decision of the Government of the Russian Federation No. 209 of March 10, 2009 on the Interbudget Transfers Provided to the Budget of the Pension Fund of the Russian Federation to Redeem at the Expense of the Maternity (Family) Capital the Main Debt and Interest under Credits or Loans for the Purchase (Construction) of Dwelling Space, Including the Mortgage Ones Granted to Citizens under a Credit Contract (Loan Contract)

From January 1, 2009, the maternity (family) capital may be used to redeem the main debt and interest under mortgage credits attracted until December 31, 2010 inclusive.

Decision of the Government of the Russian Federation No. 198 of March 10, 2009 on the Financial Support in 2009 at the Expense of the Federal Budget of Measures Expected to Improve the Organisation of Medical Aid to Victims of Road Accidents

Introduces a procedure of granting subsidies in 2009 to the regional budgets as a co-financing of the purchase of equipment for public health institutions.

Decision of the Government of the Russian Federation No. 231 of March 17, 2009 on the Endorsement of the Rules of Granting Subsidies in 2009 to Organisations of the Air Transport to Ensure Affordability of Air Transportation for Passengers from the Far East to the European Part of the Country and Back

Subsidies are allocated from the federal budget to air carriers transporting passengers from the Far East to the European apart of the country and back in regular transportation.

Decision of the Government of the Russian Federation No. 223 of March 10, 2009 on the Limits (Limiting Volumes) and Quotas of Consumption (Intake) of Water Resources from the Water Object and Waste Water Disposal

Specifies the procedure of fixing the limits (limiting volumes) and quotas of consumption (intake) of water resources from the water object and waste water disposal.

Decision of the Government of the Russian Federation No. 220 of March 10, 2009 on the Amendment to the Decision of the Government of the Russian Federation No. 863 of December 28, 2004

Regulates the issue of payment of fees for the customs registration of commodities undergoing periodic temporary declaring.

Decision of the Government of the Russian Federation No. 205 of March 10, 2009 on the Endorsement of the Rules of Granting Subsidies in 2009-2011 from the Federal Budget to Russian Organisations of Agricultural and Tractor Building Mechanical Engineering, Forestry Complex, Mechanical Engineering for the Oil and Gas Complex and Machine Tool Industry to Reimburse Part of Expenses to Pay the Interest under Credits Obtained in Russian Credit Organisations for the Technical Modernisation for up to 5 Years

The state reimburses in 2009-2011 part of expenses to Russian organisations of individual sectors of economy to pay the interest under credits obtained in Russian credit organisations for the technical modernisation for up to 5 years.

Order of the Government of the Russian Federation No. 304-r of March 10, 2009 on the List of National Standards Containing the Rules and Methods of Investigation (Testing) and Measurements, Including the Rules of Selection of Specimens, Necessary for the Application and Execution of the Federal Law "Technical Regulation on the Fire Safety Requirements" and Assessment of Compliance

The Technical Regulation introducing a uniform approach to organisation of fire safety protection is entered into force in May 2009.

Order of the Federal Service for Financial Markets No. 09-5/pz-n of February 10, 2009 on the Temporary Exemption from the Requirements to Capitalisation of Stocks When They Are Excluded from Quotation Lists of Stock Exchanges

Stock exchanges are permitted to exempt until January 1, 2010 from the requirements to capitalisation of stocks the stocks suggested for inclusion in quotation lists A and B when a decision is taken to exclude them from the above lists.

Order of the Ministry of Agriculture of the Russian Federation No. 532 of December 16, 2008 on the Endorsement of the Classification of the Natural Fire Hazard of Forests and Classification of Fire Hazard in Forests According to Weather Conditions, As Well As the Requirements to Fire Safety Measures in Forests Depending on the Designation of Forests, Figures of Natural Fires Hazard of Forests and Figures of Fire Hazard in Forests According to Weather Conditions

Fire safety measures in forests must be taken while taking into account the figures characterising the fire hazards.

Order of the Ministry of Culture of the Russian Federation No. 231 of December 8, 2008 on the Endorsement of the Strict-Accountability Form "Cinema Ticket"

Endorses the strict-accountability form Cinema Ticket used when the services to the population are rendered without cash registers.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-07-15/39 of March 6, 2009 on the VAT Collection from Payment (Partial Payment) for Anticipated Supplies of Commodities (Fulfilled Works, Rendered Services, Transfer of Proprietary Rights) and Particulars of Drawing up of Invoices for the Advanced Payment

Explains the particulars of drawing up of invoices and VAT collection procedure in the above cases.

Decision of the Government of the Russian Federation No. 232 of March 17, 2009 on the Procedure of Export of Narcotic Drugs and Psychotropic Substances for the Purposes of Humanitarian Aid (Assistance) or Aid in Emergency Situations

The Federal Law No. 136-FZ of July 22, 2008 permits to export narcotic drugs and psychotropic substances in the above cases.

Decision of the Government of the Russian Federation No. 228 of March 16, 2009 on the Federal Service of Enforcement in the Sphere of Mass Communication and Information Technologies

Specifies the authority and procedure of organisation of activities of the new service after being reorganised from the Federal Service of Enforcement in the Sphere of Mass Communication.

Order of the Ministry of Foreign Affairs of the Russian Federation No. 19217 of December 11, 2008 on the Endorsement of the Administrative Regulation on the Execution of the State Function of Issue of the Temporary Identification Document of the Citizen of the Russian Federation Permitting to Enter (Return to) the Russian Federation

Regulates the procedure of issue of the certificate for the entry in (return to) the Russian Federation.

Program of Anti-Crisis Measures of the Government of the Russian Federation for the Year 2009

Works out the program of anti-crisis measures of the Government of the Russian Federation for the year 2009.

Decision of the Plenum of the Higher Arbitration Court of the Russian Federation No. 17 of February 26, 2009 on the Amendments to the Decision of the Plenum of the Higher Arbitration Court of the Russian Federation No. 23 of June 22, 2006 on Some Issues of Application by Arbitration Courts of the Norms of the Budget Code of the Russian Federation

The need for the amendments is stipulated by the changes introduced in the Budget Code of the Russian Federation after preparation of initial explanations, i.e. those having entered into force after January 1, 2008.

Letter of the Federal Tax Service No. ShS-22-3/204@ of March 18, 2009 on the Information Necessary for the Calculation of the Tax on Extraction of Mineral Resources for Oil for February 2009

Provides information used for the calculation of the tax on extraction of mineral resources for oil for February 2009.

Decision of the Government of the Russian Federation No. 244 of March 19, 2009 on the Endorsement of the Rules of Granting Subsidies from the Federal Budget in 2009 to Russian Credit Organisations to Reimburse Shortfall in Incomes under Credits Granted by Russian Credit Organisations in 2009 to Natural Persons for the Purchase of Cars

Russian credit organisations where natural persons got credits in 2009 for the purchase of cars produced in the Russian Federation for up to Rbl 350,000 may get reimbursement of shortfall in incomes.

Decision of the Government of the Russian Federation No. 242 of March 17, 2009 on the Amendments to Some Acts of the Government of the Russian Federation

The amendments are stipulated by the introduction of the obligatory expert evaluation of draft normative legal acts and other documents to reveal provisions inspiring corruption.

Direction of the Central Bank of Russia No. 2185-U of February 12, 2009 on the Amendments to the Instruction of the Bank of Russia No. 110-I of January 16, 2004 on the Obligatory Normatives of Banks

The amendments are expected to promote a conceptual approach in the course of assessment of credit risks for resources placed on correspondent accounts of banks in contracting credit organisations.

Decision of the Government of the Russian Federation No. 239 of March 17, 2009 on the Amendment to the List of International, Foreign and Russian Awards for the Outstanding Achievements in Science and Technology, Education, Culture, Literature, Arts and Mass Media Where the Amounts Received by Taxpayers Are Exempted from Taxation

The Russian Booker award is included in the list of awards exempted from the income tax from natural persons.

Decision of the Government of the Russian Federation No. 241 of March 17, 2009 on the Endorsement of the List of Products Which, in Order to Be Placed under the Customs Regimes Permitting Alienation or Use According to Their Destination on the Customs Territory of the Russian Federation, Are Subject to Obligatory Confirmation of Compliance with the Requirements of the Federal Law "Technical Regulation on the Fire Safety Requirements"

A declaration of compliance or certificate of compliance is submitted to the customs bodies together with the customs declaration for the above products.

Decision of the Government of the Russian Federation No. 237 of March 17, 2009 on the Initial (Limiting) Price of the Contract (Lot Price) When an Order Is Placed for Supplies of Commodities, Carrying out Works, Rendering Services for the State or Municipal Needs in Small Businesses and on the Amendments to the List of Commodities, Works, Services for the State and Municipal Needs the Orders for Which Are Placed in Small Businesses

The above price is fixed in the amount of Rbl 15 million.

Order of the Federal Security Service of the Russian Federation No. 39 of February 3, 2009 on the Endorsement of the Administrative Regulation of the Federal Security Service of the Russian Federation on the Execution of the State Function of State Protection of Victims, Witnesses, Other Participants of Criminal Proceedings and Their Relatives

The bodies of the Federal Security Service of Russia shall provide for the state protection of participants of criminal proceedings.

Decision of the Government of the Russian Federation No. 247 of March 21, 2009 on the Endorsement of the Coefficient of Additional Increase from April 1, 2009 of the Insured Part of the Labour Pension

From April 1, 2009, the insured part of the labour pension is increased by 17.5% more.

Decision of the Government of the Russian Federation No. 248 of March 21, 2009 on the Endorsement of the Coefficient of Indexing of the Estimated Pension Capital of the Insured

The coefficient of indexing of the estimated pension capital of the insured as of January 1, 2008 is fixed in the amount of 1.269.

Letter of the Federal Tax Service No. ShS-22-3/215@ of March 23, 2009 on the Procedure of Application of VAT Exemptions in Cashless Forms of Payments in the Transient Period

Amendments in the procedure of application of VAT exemptions have entered into force since January 1, 2009. However, in commodity exchange operations, claims rights off-setting, in estimates for securities, amounts of tax put forward to the taxpayer for the purchase of commodities (works, services) and accepted for exemption before December 31, 2008 inclusive, are subject to exemption according to the procedure that was in effect as of the date of their acceptance.

Letter of the Federal Tax Service No. ShS-22-3/216@ of March 23, 2009 on the Procedure of Application of Individual Provisions of the Federal Law No. 224-FZ of November 26, 2008

Beginning with the first tax period of 2009, tax declaration for VAT shows both the calculated amounts of tax and the amounts due for exemption.

Decision of the Government of the Russian Federation No. 256 of March 26, 2009 on the Endorsement of the Rates of Export Customs Duties for Raw Oil and 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 above rates because of the drop of world prices for oil.

Direction of the Central Bank of Russia No. 2195-U of March 6, 2009 on the Amendments to the Instruction of the Bank of Russia No. 110-I of January 16, 2004 on the Obligatory Normatives of Banks

Amends the method of calculation of obligatory normatives of banks.

Order of the Ministry of Emergency Situations of the Russian Federation No. 91 of February 24, 2009 on the Endorsement of the Form and Procedure of Registration of the Fire Safety Declaration

The fire safety declaration is worked out on the obligatory basis for objects of capital construction requiring the state expert evaluation, buildings of kindergartens, nursery homes for the elderly, hospitals, hostels of educational institutions.

Decision of the Constitutional Court of the Russian Federation No. 5-P of March 17, 2009 on the Case of Constitutionality of the Provision of Paragraphs 4 and 5 of Item 10 of Article 89 of the Tax Code of the Russian Federation Pursuant to the Appeal of the Limited-Liability Company Varm

Recognises as unconstitutional the norms of the Tax Code of the Russian Federation permitting tax bodies to repeat a tax check if the results of the initial check are already assessed by the court and the court ruling is entered into force.

Order of the Ministry of Foreign Affairs of the Russian Federation No. 18584 of November 28, 2008 on the Endorsement of the Administrative Regulation on the Execution of the State Function of Drawing up and Issue of the Passport Identifying the Citizen of the Russian Federation outside the Territory of the Russian Federation to Exit the Russian Federation and Enter the Russian Federation

Citizens of the Russian Federation living abroad may apply for their passports to the consular institutions abroad.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-06/1/136 of March 13, 2009

According to the Ministry of Finance of the Russian Federation, the Tax Code of the Russian Federation does not prohibit to accrue amortisation for the objects of fixed assets revealed in the course of inventory taking or obtained free.