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Since January 1, 2006, RF law No. 2020-1 of 12.12.1991 On a gift and inheritance tax, as well as Resolution of the Supreme Soviet of RSFSR No. 2021- 12.12. of 1991, which sets procedures of introducing into effect of this law, are loosing effect. In this connection, some provisions of individual legislative acts of the Russian Federation are loosing effect: Fundamentals of the legislation of the Russian Federation on notariat, Budgetary and Tax Codes, RF law On rehabilitation of political repressions victims, and others. In addition, because of abolition of a gift and inheritance tax, changes are introduced into article 217 of the Tax Code of RF, establishing the list of incomes of physical individuals exempted from personal income tax.

5. No. 90-FZ of 18.07.2005 ON INTRODUCING CHANGES INTO SOME LEGISLATIVE ACTS OF THE RUSSIAN FEDERATION.

The law came into force on 20.07.2005.

Amendments are introduced into Federal law No. 173-FZ of 10.12.2003 On currency regulation and currency control. In particular, it is established that in carrying out exchange transactions between physical individuals residents and non-residents, with foreign securities to the amount above USD 150000, within a calendar year, the Central Bank of the RF may set a requirement of use of a special account by resident or non-resident and (or) the one of reserving an amount equivalent to the amount (part of the amount) of carried out exchange transaction. The permitted list of foreign currency transactions between residents is added operations are included in it concerning payments on foreign securities (including mortgages); payment and (or) reimbursement of expenses of a physical individual related to official trip outside of the Russian Federation; transferring, by a physical individual a resident from the Russian Federation, in favor of other physical individuals residents, the amount to their accounts open with the banks, located beyond the territory of the Russian Federation, that does not exceed an equivalent of USD 5000. Changes are introduced into the procedure of imports of currency in the Russian Federation by physical individuals (residents and non-residents) of foreign currency in cash, travelers checks, foreign and domestic securities in physical certificated form: an amount exceeding, in equivalent, USD 10000 is to be declared. Also, some changes are introduced into the reservation procedure a mechanism of early refund of sums is provided for, that were incorrectly paid into the reservation amounts accounts.

In addition, in order to bring the legislation of the Russian Federation to the standards of Federal law No. 173-FZ of 10.12.2003, some changes were introduced into part two of the Tax Code of the RF, the Customs Code of the RF, laws On taxation bodies of the Russian Federation, On organization of insurance business in Russian Federation and a number of other legislative acts.

6. ON INTRODUCING CHANGES INTO LAW No. 112-FZ of 21.07.2005 OF THE RUSSIAN FEDERATION ON THE CUSTOMS TARIFF.

The law comes into force not earlier than upon expiration of a month since the date of official publishing.

The introduced changes concern the procedure of granting tariff preferences. In particular, it is established that assigning tariff quotas is allowed for preferential import of agricultural goods, which analogues are produced (made or grown) in the Russian Federation. Definition is given to a tariff quota, which is understood as establishing of reduced (as compared to the rates of import customs duties used in accordance with the Customs tariff of the Russian Federation) rates of import customs duties for a certain quantity of goods, imported into the customs territory of the Russian Federation within a certain period of time. In addition, conditions for use of tariff allocation have been established.

7. No. 109-FZ of 21.07.2005 ON INTRODUCING CHANGES INTO ARTICLE 181 OF PART I OF THE CIVIL CODE OF RUSSIAN FEDERATION The time period allowed for claims regarding application of consequences of invalidity of void transactions is reduced from ten to three years. Running of the time period allowed for claims begins when execution of this transaction began. The three-years time period for claims regarding application of consequences of invalidity of void transactions is also suitable for the requirements, the submission period of which, established by the Civil Code of the RF, did not expire before the date of coming into force this Federal law.

II. RESOLUTIONS OF THE GOVERNMENT of the Russian Federation 1. No. 417 of 11.07.2005 ON APPROVAL OF INDEXATION COEFFICIENT OF CALCULATED PENSION CAPITAL OF INSURED PERSONS.

The indexation coefficient of calculated pension capital of insured persons was established at the rate of 1,114. Such a coefficient was determined as of January 1, 2004.

2. No. 419 of 11.07.2005 ON APPROVAL SINCE AUGUST 1, 2005, OF INDEXATION COEFFICIENTS (INCREASE) OF THE BASE AND INSURANCE PARTS OF LABOR PENSION AND A COEFFICIENT OF ADDITIONAL INCREASE OF THE SIZE OF INSURANCE PART OF LABOR PENSION.

The indexation coefficient of the base and insurance parts of labor pension was established at the rate of 1,06, while a coefficient of additional increase of the size of insurance part of labor pension - 1,048. The above coefficients are used since August 1, 2005.

I. Tolmacheva

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