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I. FEDERAL LAWS of the Russian Federation 1. Law ON THE INTRODUCTION OF ALTERATIONS IN ARTICLE 18 OF FEDERAL LAW УON THE LICENSING OF CERTAIN TYPES OF ACTIVITYФ, No 200-FZ of 31. 12. 2005.

An alteration was introduced in Federal Law No 128-FZ of 08. 08. 2001 УOn the Licensing of Certain Types of ActivityФ, so as to establish a new date for the discontinuation of evaluating and auditing activities, namely from 1 July 2006.

2. Law ON THE INTRODUCTION OF ALTERATIONS IN CHAPTER 25.3 OF PART TWO OF THE TAX CODE OF THE RUSSIAN FEDERATION AND FEDERAL LAW УON DECLARING CERTAIN LEGISLATIVE ACTS (OR PROVISIONS OF LEGISLATIVE ACTS) OF THE RUSSIAN FEDERATION TO BE NULL AND VOID, AND ON THE INTRODUCTION OF ALTERATIONS IN CERTAIN LEGISLATIVE ACTS OF THE RUSSIAN FEDERATION IN CONNECTION WITH THE ABOLITION OF THE TAX ON PROPERTY PASSING BY WAY OF INHERITANCE OR GIFTФ No 201-FZ of 31. 12. 2005.

The Law is to enter into force one month after the date of its official publication.

Certain alterations and amendments were introduced in Chapter 25.3 УGovernment DutyФ of Part Two of the RF Tax Code. In particular, it was established that government duty should be charged for:

- the issuance of a passport, with an electronic carrier of information, verifying the identity of a citizen of the Russian Federation outside the territory of the Russian Federation;

- the registration of a foreign citizen in the Russian Federation, at the place of residence, or at the place of a temporary stay;

- the state registration for the discontinuation, by a physical person, of his or her activity as an individual entrepreneur;

- the state registration of a share in the right of common ownership to common real estate in an apartment building;

- the issuance of a authorization certificate for a transport vehicle to carry dangerous cargoes;

- the reception, by a communication operator, of a numeration resource for one identification code of main elements and terminal equipment from the code numeration resource used by the stations of the OKS No 7 signalization network for the purpose of fixed telephone communication, mobile radio-telephone communication, mobile radio communication, and satellite mobile radio communication in the international, intercity, and local indicators.

The Law clarifies the peculiarities of calculating the amounts of government duty payments due for the actions performed by authorized public establishments in the course of carrying out federal assay verification.

A number of alterations were introduced in some articles of Chapter 25.3 of the RF Tax Code concerning the granting of benefits to physical persons in the event of their applying for notary services and in the event of registration of acts of civil status. In particular, it is established that the physical persons deemed to be poor in accordance with the RF Housing Code must be exempted from the payment of government duty for the state registration of rights to real estate and agreements on the alienation of real estate, except for the state registration of limitation (burdening) of rights to real estate.

Physical persons are exempted from the payment of government duty for the issuance of certificates verifying the power of attorney for the receipt of pensions and benefits. Physical persons are exempted from the payment of government duty for the state registration of births and deaths, including the issuance of certificates; for those residing outside the territory of the Russian Federation, the exemption is extended to the issuance of certificates and documents from the archive.

The Law presents a new version of the norm regulating the procedure for the refund of an excess amount of government duty paid (or recovered).

Federal Law No 78-FZ of 01. 07. 2005 УOn Declaring Certain Legislative Acts (or Provisions of Legislative Acts) of the Russian Federation to be Null and Void, and on the Introduction of Alterations in Certain Legislative Acts of the Russian Federation in Connection with the Abolition of the Tax on Property Passing by Way of Inheritance or GiftФ is augmented by Article 3.1, establishing that, with regard to an inheritance opened before 1 January 2006:

the tax on property passing by way of inheritance or gift must be recovered from an inherited property in accordance with the procedure established by RF Law No 2020-1 of 12. 12. 1991 УOn the Tax on Property Passing by Way of Inheritance or GiftФ;

and must not be recovered from an inherited property with regard to which the certificates of the right of inheritance have been issued as from 1 January 2006.

The provisions of Article 3.1 of Federal Law No 78-FZ of 01. 07. 2005 are to be applied to the legal relations which have arisen since 1 January 2006.

3. Law ON THE INTRODUCTION OF ALTERATIONS IN CERTAIN LEGISLATIVE ACTS OF THE RUSSIAN FEDERATION ON TAXES AND LEVIESФ No 205-FZ of 31. 12. 2005.

The Law is to enters into force one month after the date of its official publication, except for Item of Article 345.35 of the RF Tax Code, which enters into force not earlier than one month after the date of the official publication of the Law, and not earlier than on the first day of the next tax period with respect to the water tax.

In accordance with the alterations introduced in Item 7 of Article 356.35 of Part Two of the RF Tax Code, the payment for the use of water objects is replaced by water tax in the list of taxes and levies to be paid by an investor when fulfilling an agreement envisaging the conditions for the division of produced output.

Item 2 of Article 7 of Federal Law No 95-FZ of 29. 07. 2004 УOn the Introduction of Alterations in Parts One and Two of the Tax Code of the Russian Federation, and On Declaring Certain Legislative Acts (or Provisions of Legislative Acts) of the Russian Federation on Taxes and Levies to be Null and VoidФ is augmented by a norm regulating the procedure for the establishment and entry into force of the land tax and the tax on property of physical persons, which are due to be paid on the territories of newly established settlements where it is envisaged that issues of local importance be solved, in the period between 1 January 2006 and 1 January 2009, by the agencies of local self-government of a municipal raion comprising such settlements. It is established that in the event when the newly formed representative bodies functioning in the territories of newly established municipal formations have failed to adopt normative legal acts concerning the aforesaid local taxes before 1 December 2005, the normative legal acts on the land tax and the tax on property of physical persons adopted in accordance with Chapter 31 УThe Land TaxФ of the RF Tax Code and RF Law No 2003-FZ of 09. 12. 1991 УOn the Taxes on the Property of Physical PersonsФ are to be used, until 1 January 2007 by those representative bodies of municipal formations which will be exercising their powers to solve issues of local importance in these territories as of the day of entry into force of Chapter 12 У The Transitory ProvisionsФ of Federal Law No 131-FZ of 06. 10. 2003 УOn the General Principles for the Organization of Local Self-Government in the Russian FederationФ. Such normative legal acts must be used until January 2009 in the territories of the aforesaid municipal formations (except for the territories of those municipal formations where the normative legal acts on the aforesaid local taxes adopted by the newly formed representative bodies of corresponding municipal formations are entering into force).

4. Law ON THE INTRODUCTION OF ALTERATIONS IN CERTAIN LEGISLATIVE ACTS OF THE RUSSIAN FEDERATIONФ No 18-FZ of 10.01. 2006.

The Law is to enter into force ninety days after the date of its official publication.

A number of major alterations are introduced in the federal law regulating the activity of noncommercial organizations and public associations.

Federal Law No 7-FZ of 12. 01. 1996 УOn Noncommercial OrganizationsФ is amended to include, as a specific concept in its own right, the notion of Уforeign noncommercial nongovernmental organizationФ to denote an organization which does not have as its main purpose the deriving of profit and does not distribute the derived profit among its participants, has been created outside the territory of the Russian Federation in accordance with legislation of a foreign state, and whose founders (or participants) do not represent government agencies.

A foreign nonprofit noncommercial nongovernmental organization conducts its activity in the territory of the Russian Federation via its structural subdivisions - branches, subsidiaries and representations.

Structural subdivisions - branches of foreign noncommercial nongovernmental organizations - are recognized as a form of a noncommercial organization and are liable for state registration in accordance with the procedure envisaged by Article 13.1 of the present Law, which envisages a special procedure for state registration, and in accordance with Law No 129-FZ of 08. 08. 2001 УOn State Registration of Juridical Persons and Individual EntrepreneursФ. Also included in the Law are the norms establishing the procedures for a refusal to grant state registration thereto.

Structural subdivisions - subsidiaries and representations of foreign noncommercial nongovernmental organizations - acquire legal capacity as from the day when the data on a corresponding structural subdivision is included, in accordance with the procedure envisaged by the new Article 13.2 of the Law under consideration, in the register of subsidiaries and representations of international organizations and foreign noncommercial nongovernmental organizations. Thus, as regards the subsidiaries and representations of foreign noncommercial nongovernmental organizations, the advising procedure for their creation is admissible. The Law formulates the requirements to be met by the founders (participants, members) of a noncommercial organization.

A number of alterations are introduced in Article 32 devoted to control over the activity of a noncommercial organization. In particular, a noncommercial organization is obliged to submit, to an authorized agency, documents containing a report on its activity and on the staffing of its managerial bodies, and also the documents on the spending of monetary funds and on the usage of other property, including those received from international and foreign organizations, foreign citizens, and persons without citizenship. The forms and periods for the submission of the aforesaid documents will be determined by the RF Government. A structural subdivision of a foreign noncommercial nongovernmental organization must inform the authorized agency about the volume of monetary funds and other property received by this structural subdivision, about their intended distribution, about the aims of their spending or usage and about their actual spending or usage, about the programs proposed for implementation in the territory of the Russian Federation, and about the spending of the aforesaid monetary funds provided to physical and juridical persons, as well as about the usage of other property provided thereto, in accordance with the form and in the period of time also to be established by the RF Government.

A number of alterations are also introduced to Federal Law No 82-FZ of 19. 05. 1995 УOn Public AssociationsФ. They include the formulation of the requirements to the founders, members, and participants of public associations, and the conditions under which the establishment (or participation, or membership) of (or in) a public association is not permitted. The Law offers a new version of the grounds for refusing to grant state registration to a public association and of the procedure for appealing against this decision. The duties of a public association are extended to include the informing of the federal state registration agency about the volume of monetary funds and other property received by the public association from international and foreign organizations, foreign citizens, and persons without citizenship, about the aims of their spending or usage and about their actual spending or usage, in accordance with the form and in the period of time also to be established by the RF Government.

The Law also extends the powers of government agencies supervising and controlling the activity of public associations.

The present Law also introduces transitory provisions in accordance with which, among other things, re-registering of noncommercial organizations and public associations is discontinued in connection with its entering into force, while the subsidiaries and representations of foreign noncommercial nongovernmental organizations are obliged to implement the advisory procedure for their establishment in the six-month period as from the date of the LawТs entry into force.

II. DECREES of the Government of the Russian Federation 1. ON THE MINIMUM AND MAXIMUM AMOUNTS OF UNEMPLOYMENT BENEFITS FOR THE YEAR 2006Ф No 12 of 17. 01. 2006.

The minimum and maximum amounts of unemployment benefits in the year 2006 are to remain at the level of 2005, being 720 and 2880 roubles, respectively. The document is to be applied to legal relations which have arisen since 1 January 2006.

2. ON THE INTRODUCTION OF ALTERATIONS IN THE DECREE OF THE GOVERNMENT OF THE RUSSIAN FEDERATION No 923 OF 24 DECEMBER 2002Ф, No 24 of 21. 01.

2006.

By Decree No 923, the Government approves the list of foreign and international organizations whose grants are not to be included for purposes of taxation in the incomes of the Russian organizations - recipients of the grants. It is added that the grants provided for the implementation of specific programs in the sphere of health care of the population, protection of the rights and liberties of man and citizen provided for by legislation of the Russian Federation, and social servicing of the poor and the socially unprotected categories of citizens, are not to be considered for purposes of taxation either.

The List of foreign and international organizations, whose grants are not to be included for purposes of taxation in the incomes of the Russian organizations - recipients of the grants, is expanded to include four more organizations: the International Federation of Societies of the Red Cross and the Red Crescent, the Global Fund to Fight AIDS, Tuberculosis and Malaria, the Volkswagen Foundation, and the Black Sea Economic Cooperation.

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