Exhibit 4.22.1


 


Additional Agreement No. 1


 


To Agreement between OAO
Rostelecom and OAO STC


 


No. 750-05-23 dated January 01,
2006


 


	
  City of Moscow

  	
   

  	
  Dated: June 09, 2006   

  



 


Rostelecom, Open Joint-Stock Company for Long-Distance and
International Telecommunications services,
hereinafter, “Rostelecom”, represented by OAO Rostelecom General Director Dmitry Yevgenievich Yerokhin, authorized to act by Charter,
on the one part, and Southern
Telecommunications Services Company, an Open Joint-Stock Company,
hereinafter referred to as the “Operator”, represented by General Director Georgy Alekseyevich Romsky, authorized to act by Charter, on
the other part hereinafter collectively referred to as the “Parties”, and
severally, as “Party”, have entered into this Additional Agreement
(hereinafter, “the Agreement”) on the incorporation of the below-listed
amendments in Agreement No. 750-05-23,
concluded by the Parties on January 01, 2006 (hereinafter, “the Agreement”),
as follows:


 


1.                        Clause 1.4 of the Agreement shall be amended as follows: “Accrued income” means monetary funds including indirect
taxes which the Users shall pay to the Operator for the Services rendered in
the corresponding month.


 


2.                        Clause 1.6. of the Agreement shall be amended as follows:


 


“1.6 “Users” means
persons, including subscribers, ordering and/or using the Services through the
Operator, or through a communication operator whose telecommunication network
is connected to the Operator’s network at the local or zonal level and which is
not an Associated Operator, provided that settlements with such persons for the
Telecommunications services provided by Rostelecom are effected by the Operator
in accordance with the terms and conditions of this Agreement. The list of
telecommunications services operators whose telecommunication networks are
connected to the Operator’s network at the local or zonal level, which are not
Associated Operators, and settlements with which for the Telecommunications
services provided by Rostelecom are effected by the Operator in accordance with
the terms and conditions of this Agreement, will be provided in a separate
Additional Agreement to be executed by the Parties on or after the effective
date of this Agreement.”


 


3.                        Clause 1.7 of the Agreement shall be amended as follows: “Revenue earned” means 
the monetary funds actually received by the Operator from the Users in
the Accounting period on account of payment for the Telecommunications
Services.”


 


4.                        Clause 1.8. of the Agreement shall be
amended as follows:


 


“1.8 “Billing period”
means the calendar month commencing immediately after the Accounting period.”.


 


5.                        Article 1 of the Agreement shall be supplemented with a new Clause
1.13 as follows:


 


“1.13. “Accounting period”
means the calendar month during which Telecommunications services have been
provided to the Users.”.


 


6.                        Clause 3.4.4 of the Agreement shall be amended as follows: “3.4.4. The
Operator undertakes to suspend access to Telecommunications services of the
Operator’s Users which have not paid of such services when due in accordance
with the procedure established by the existing legislation of the Russian
Federation. The Parties acknowledge that, as of the date of this Agreement, the



 

















 


Operator has no technical
capability to comply with the requirements of this clause in the following
constituent entities of the Russian Federation: Volgograd Region, Republic of
Kabardino-Balkaria, Republic of Karachai-Cherkess, Republic of Southern
Ossetia, Republic of Northern Ossetia – Alania, Stavropol Province. In
Krasnodar Territory (with the exception of the municipality of resort city
Sochi) there is technical capability to suspend access to 65,000 (sixty-five
thousand) subscribers. The Operator informs Rostelecom of the existing
technical limitations within ten days following the date of this Agreement, and
of the measures aimed at, and the deadlines for, the removal of such
limitations within three months following the date of this Agreement”.


 


7.                        Clause 3.3.10 of the Agreement shall be amended to read as follows: “3.3.10.
Make out (issue and present) invoices for the Telecommunications Services,
rendered to the Users, who are legal entities and individual non-incorporated
entrepreneurs. To provide the issue of second certified copies upon request of
Rostelecom or third parties in statutory cases within three (3) working
days by fax and fifteen (15) working days by post upon receipt of the
corresponding demand”.


 


8.                        Clause 3.3.12 of the Agreement shall be amended as follows:


 


“3.3.12 To collect and present to Rostelecom
the information in the format of the established forms of statistical accounts,
containing the data about the Services rendered to the Users in accordance with
the form and terms indicated in Appendix 6 hereto”.


 


9.                        The Agreement shall be supplemented with a new Clause 3.3.13 as follows:
“Provide order processing services, upon the granting of access to
Telecommunications services within the immediate or order service system, to
the Users, and to subscribers of Affiliated operators.”


 


10.                  The Agreement shall be supplemented with a new Clause 3.3.14 as follows:
“Renew, in accordance with the established procedure, access to
Telecommunications services by the Operator’s Users upon the payment of amounts
owed by them for Telecommunications services.”


 


11.                  Clause 4.1 of the Agreement shall be amended to read as follows: “The
mutual settlements between the Parties are performed monthly on the basis of
this Agreement, the Operator’s Report in accordance with the form established
in Appendix 3 hereto (“Operator’s Report”), the Act of Acceptance of Services
rendered in accordance with the form established in Appendix 5 (hereinafter “Act
of Acceptance”), the Act of offsetting of claims (“Offset Act”) and the invoice
for payment (“Invoice”). The Parties shall sign the Act of Acceptance on each
Operator’s affiliate providing services and Consolidated Report on services
rendered in general by the Operator. The amounts of payments hereunder payable
by the Parties are estimated based on the following:”.


 


12.                  Clause 4.1.1 of the Agreement shall be amended to read as follows: “The
Operator is obliged to transfer to Rostelecom 100% (one hundred per cent) of
the Revenue earned for the telecommunications services. The Operator effects
the transfers in accordance with the procedure stipulated in Attachment 7 to
this Agreement.”.


 


13.                  Clause 4.1.4 of the Agreement shall be amended to read as follows: “Regardless
of the provisions of Clause 4.1.3., on account of the fulfillment of the
obligations indicated in Clause 4.1.1., the Operator is obliged to perform
monthly not later than the 28th day of the Billing period the
transfer of the minimal payment to Rostelecom in the amount of no less than 32%
of the Accrued income on the basis of the bill presented by Rostelecom, in
accordance with Clause 4.3. hereof”.


 

















 


14.                  Clause 4.2  of the Agreement shall
be amended as follows:


 


“4.2. The Operator sends to Rostelecom the Operator’s
Report within the term no later than the 8th day of the Billing
period. Together with the Operator’s Report, the Operator sends to Rostelecom
the Acts. Copies of the Operator’s Report and Acts shall be given to Rostelecom
by a facsimile transmission with confirmation report, while original documents
shall be sent by registered mail with receipt acknowledged. The date of facsimile
transmission shall be the effective date of documents delivery.”


 


15.                  Clause 4.3 of the Agreement shall be amended as follows:


 


“4.3.   If there
are no remarks, Rostelecom approves the Operator’s Report and the Act of
Acceptance.  Together with this,
Rostelecom presents to the Operator the bill. 
If Rostelecom has objections against the documents submitted by the
Operator, Rostelecom shall give written notice to the Operator of such
objections within three (3) business days after receipt of documents by
facsimile. Rostelecom approves the Operator’s Report and the Act of Acceptance
with remarks, and issues the Bill for the settlement of payments for the
uncontested amount. Copies of the Bill and the approved Operator’s Report and
Act of Acceptance shall be sent the Operator by fax. Originals of the documents
are sent by registered mail with receipt acknowledged.”


 


16.                  Clause 4.8 of the Agreement shall be amended as follows: “Quarterly and
upon necessity Rostelecom and the Operator perform the inspection of mutual
settlements. The Reconciliation Report of Mutual Settlements is drawn up by the
Party concerned penaltied in two counterparts and signed by the authorized
representatives of the Parties. The Party receiving the Reconciliation Report
of Mutual Settlements must sign the Reconciliation Report of Mutual Settlements
or present its objections concerning the reliability of the information
contained in it within the period of ten (10) days from the date of
dispatch of the Reconciliation Report of Mutual Settlements.”


 


17.                  Clause 7.8 of the Agreement shall be amended as follows: “If in the
result of submission of  unreliable data
in the Operator’s Report, improper invoicing by the Operator, improper
formation of the sections of the sales log or purchase log, improper
application by the Operator of the VAT rate in accordance with Clause 3.3.3,
untimely submission of documentation by the Operator to Rostelecom, in
accordance with Clause  3.3.11,
additional tax obligations, as well as fines and punitive sanctions for the
violation of the tax and/or administrative law will be imposed on the Operator,
Rostelecom has the right to demand the stated sums from the Operator. This
right of Rostelecom arises after the conclusion of the court appeal of the tax
authorities and on the condition that the Operator is brought to participation
in the proceedings or is informed about all facts of the dispute. In any case,
the amount of responsibility of the Operator must not exceed the amount of
their consideration.”


 


18.                  Clause 7.9 of the Agreement shall be amended as follows: “The forfeits
indicated in Clauses 7.3 and 7.4 of this Agreement can be collected from the
Operator by Rostelecom on the condition of observance by the former of the
terms established by Clauses 4.2-4.4 hereof”


 


19.                  Clause 7.10 of the Agreement shall be amended as follows: “Any losses
arising under this Agreement may be collected through court to the extent they
are not covered by the appropriate penalty.”


 


20.                  Clause 11 of the Agreement shall be amended as follows:


 


“11.1. This Agreement is entered into for one year and
shall take effect from the moment when 


 

















 


it is signed by the Parties. Any of the Parties may,
at least 90 (ninety) calendar days prior to the expiry of this Agreement,
declare its intention to prolong this Agreement for the next year or execute a
new agreement with the same subject matter, but on different terms and
conditions. Subject to the consent of the other Party, this Agreement may be
prolonged by an additional agreement by and between the Parties, or the Parties
may execute a new agreement with the same subject matter, but on different
terms and conditions. The effective term of this Agreement is prolonged until
the date of execution of such additional agreement, or of the additional
agreement by and between the Parties, but in any event for a period not
exceeding 3 calendar months following the expiry of this Agreement.


 


11.2. This Agreement applies to the actual relations
between


 


the Parties arising prior to January 01, 2006.”


 


21.                  Clause 12.4 of the Agreement shall be amended as follows:


 


Appendix List:


 


Appendix No.1 Form of Public Offer.


 


Appendix No.2 Cost of services and amount of agency fee of the Operator


 


Appendix No.3 Report of the Operator on the accrued income paid for the
services rendered to the Users.


 


Appendix No. 4 Peculiarities of the interaction of Rostelecom and
the Operator for the provision of the observance of the VAT law.


 


Appendix No.5 Act of Acceptance of Services rendered.


 


Appendix No. 6 List of reporting forms.


 


Appendix No.7 Parties mutual settlement procedure.


 


Appendix No.8 Procedure for Checking Operator for the Correct
performance of the Agreement Terms.


 


Appendix No.9 Procedure for Handling of Receivables and Payables and
Order of Receivables and Payables Write-Off


 


22.                  Appendix No. 1 of the Agreement shall be amended as follows:”


 


Appendix No. 1

to Agreement No. 750-05-23

dated January 01, 2006

Form of Public Offer


 


PUBLIC
OFFER


 


On the conclusion of the
long-distance and international telecommunications services  agreement


 


Rostelecom, Open Joint Stock Company for Long-Distance
and International Telecommunications (further – Rostelecom)
acting on the grounds of long-distance and international telecommunications
services license No. 29777, issued on 11.12.2003, represented by General
Director Yerokhin Dmitry 


 

















 


Yevgenievich, authorized to act by the Charter will
conclude the agreement on long-distance and international communications
services on the below mentioned conditions with any person meeting the
criterion embodied in para. 1.2 below.


 


1.                       DEFINITIONS:


 


1.1.               “Agreement” means the agreement on
long-distance and international telecommunications services, concluded by
Rostelecom and the User by means of acceptance of the present public offer,
conducted by the User in accordance with Article 3 below, together with
all the Appendices, Revisions, Addenda and Additional agreements. Any reference
in the offer to the Agreement (Article of the Agreement) and/or its
conditions means a corresponding reference to the present public order (its
Article) and/or its conditions.


 


1.2.               “User” means an individual or a
legal entity that is a subscriber of the Local operator, who have affected
acceptance in the order covered by Article 3, as a result of which the
present Agreement is considered concluded by the give person and Rostelecom.


 


1.3.               “Billing period” shall mean the
calendar month following the month when Telecommunications Services were
rendered to Users.


 


1.4.               “Parties” means Rostelecom and the
User. Rostelecom and the User can be separately referred to as “Party”


 


1.5.               “Tariff” shall mean the rate of
payment for each Service provided under the Agreement between the Parties.


 


1.6.               “Telecommunications services”
shall mean long-distance and international communications services rendered by
Rostelecom to the User using automatic service system or with the help of an
operator.


 


1.7.               “User equipment” means user (terminal)
equipment, installed at the Users permanent place of residence (for
individuals) or at the location of the User - legal entity. The location of the
User - legal entity for the purposes of the present agreement means the legal
address of the User and (or) other address at which the User effects their
activity.


 


1.8.               “Agent” means a legal entity, which
has a right to perform actions, connected with carrying out accounting with the
User for Telecommunications Services rendered by Rostelecom, with handling of
Users’ claims on the grounds of the Agreement, concluded with Rostelecom.  The register of Agents, indicating the territories of their
operation, and/or groups of Users served by the Agent is brought to the Users
by Rostelecom through mass media and can be changed from time to time.


 


1.9.               “Local operator” means a legal
entity, which has a license to render local telecommunications services on the
territory of the Russian Federation or its part, which renders to the User
access to Telecommunications services, and whose telecommunication networks
have an access to the public RF telecommunication networks.


 


1.10.         “Regulations” means the Regulations
of rendering local, intrazonal, long-distance and international
Telecommunications Services, acting at the moment of effecting acceptance of
the present public offer by the User.


 

















 


2.                       SUBJECT MATTER


 


2.1.               Rostelecom undertakes to render Telecommunications Services to the User,
and the User - to pay for telecommunications services in accordance with the
terms worded in the present Agreement.


 


3.                       CONCLUDING THE AGREEMENT AND TERMS OF TELECOMMUNICATIONS SERVICES
RENDERING


 


3.1.               An individual or a legal entity that is a subscriber of the Local
operator is considered to have concluded the Agreement with Rostelecom and to
have agreed to all the conditions of the public offer (to have accepted it) in
the following case:


 


3.1.1.      a) An
individual or a legal entity subscriber of the Local operator performing the
following actual successive actions: dialing “8” on the User equipment, dialing
OAO Rostelecom telephone network choice code (if introduced); dialing the code
of the numbering area of the called party; dialing the called party number; or


 


b) An individual or a legal entity subscriber
of the Local operator performing the following actual successive actions:
dialing the  long-distance and
international telecommunications services access number, rendered by OAO
Rostelecom with the help of an operator - “07” and/or another access number,
the information about which can be obtained by the User through directory
inquiry service “09”; ordering a long-distance or international
telecommunications services with the help of an operator through immediate or
order service system, in accordance with the Regulations.


 


3.1.2.      Telecommunications
services setting as a result of performing actions, indicated in subclause a)
or b) of para. 3.1.1 hereof.


 


3.2.               An individual or a legal entity, that is a subscriber of the Local
operator, becomes the User accruing the User’s rights and obligations hereunder
after telecommunications setting indicated in para. 3.1.2.


 


3.3.               On entering into this Agreement, the User shall be entitled to receive
Telecommunications Services, whereas Rostelecom shall render such services to
the User, provided this is technically practicable, and provided the User has
access to long-distance and international Telecommunications Services.


 


3.4.               For obtaining Telecommunications Services through automatic service
system, the User must perform the following actions, indicated in subclause a)
of para. 3.1.1 hereof. For obtaining Telecommunications Services with the help
of an operator, the User must perform the following actions, indicated
subclause b) para. 3.1.1 hereof.


 


3.5.               Telecommunications services is considered rendered from the moment when
telecommunication is set as a result of performing actions by the User, indicated
in subclasses a) or b) of para. 3.1.1 hereof.


 


3.6.               The access to Telecommunications Services, rendered to the User from the
User equipment, can be stopped at the initiative of Rostelecom in cases,
covered by para. 7.2 hereof.


 


3.7.               When rendering Telecommunications Services to the User Rostelecom has a
right to introduce limitations to the amount of conversation orders and the
duration of conversations in the event of any problems occurring in the course
of the Services provision, whereas total inability of Rostelecom to provide.


 





















 


The User must be notified about the
introduction of limitations at the moment of order taking or in the moment
of  rendering of telecommunications
services by order service system.


 


In case of occurrence of long-term limitations of
using telecommunications services, Rostelecom must undertake measures in order
to inform the User about it using mass media, inquiry services, placing notices
in places of collective use of telecommunications services etc.


 


3.8.               If technically feasible and on condition that access to
Telecommunications services is available from User equipment, Rostelecom
renders to the User a possibility to use Telecommunications services 24 hours a
day, if other is not indicated in the Russian Federation law.


 


3.9.               The User hereby agrees that starting from the moment of his entry into
the Agreement his details may be included in the data base maintained for the
purpose of information and reference servicing and may be used in the provision
of information and other reference services by Rostelecom and any third
parties.


 


4.                       RESPONSIBILITIES OF THE PARTIES


 


4.1.             Rostelecom undertakes the responsibility:


 


4.1.1.      To
render Telecommunications Services to the User in accordance with the law of
the Russian Federation, the Regulations, national standards, technical norms
and Regulations, license and the Agreement (in particular – to remove within
the established time limit the defects which appeared due to the fault of
Rostelecom and which prevent the User from using Telecommunications services).


 


4.1.2.      To
notify the User through mass media about changes in the conditions of service
rendering, methods of payment for Telecommunications services, Tariffs is no
less than ten (10) days before the date when these changes are introduced


 


4.1.3.      To
fulfill other obligations of Rostelecom, covered by the law of the Russian
Federation and the Agreement.


 


4.2.             The User undertakes the responsibility:


 


4.2.1.      To
carry out the payment for rendered Telecommunications Services on the conditions
and by the deadlines covered by the Agreement. Users which are organizations
financed from budget of corresponding level must use Telecommunications
services strictly within the established limit of budget financing of this
User.


 


4.2.2.      To
fulfill other obligations covered by current law of the Russian Federation and
the Agreement.


 


5.                       RIGHTS OF THE PARTIES


 


5.1.             Rostelecom has a right:


 


5.1.1.      To
unilaterally introduce changes to Tariffs, conditions and terms of payment
according to para. 4.1.2 hereof.


 


5.1.2.      To
initiate a temporary stoppage of access to long-distance and international
telecommunications services to the User in cases covered by para. 7.2 of this
Agreement.


 





















 


5.2.             The User has a right:


 


5.2.1.      To
make claims about the received bill in the order, covered by Clause  8 hereof.


 


5.2.2.      To
refuse to pay for Telecommunications services, that was rendered to the User
without their concert.


 


6.                       PAYMENT PROCEDURE


 


6.1.               Except for the cases of payment for Telecommunications services at payment
offices of the Agent or Rostelecom in the order covered by para. 6.7 hereof,
the User must pay for Telecommunications Services to them by Rostelecom
strictly in accordance with banking details indicated in the payment bill. The
User’s money liabilities for the Telecommunications Services rendered hereunder
cease at the moment of crediting cash to the bank account, indicated in the
bill made out to the User.


 


6.2.               The
Services payment bill shall be made out by Rostelecom or by the Agent, on
behalf of Rostelecom. If Telecommunications services payment bill is made out
by the Agent it must be indicated that the bill is made out for payment of
Telecommunications Services, rendered by OAO Rostelecom.


 


6.3.               Tariffs
for international telecommunications services are established and changed
in  accordance with current law of the
Russian Federation.


 


6.4.               Tariffs
for international telecommunications services are established by Rostelecom and
changes can be introduced to them at any time.


 


6.5.               The
long-distance and international telecommunications services tariffication unit
is established by Rostelecom and comprises one minute. The records of duration
of long-distance and international telecommunications services are carried out
in accordance with the tariffication unit established by Rostelecom. The
tariffication unit can be changed by Rostelecom unilaterally at any time.


 


6.6.               The
payment bill for Telecommunications Services in the month previous to the
Billing period is made out to the User before the 12-th day of the Billing
period and indicates the total amount for each type of Services, there amount
and cost. The grounds for making out the bill to the User are the data,
obtained with the help of the equipment, used for recording the amount of
Telecommunications. Telecommunications services payment is conducted monthly,
within 15 days from the moment of making out the payment bill for
Telecommunications Services, rendered in the month previous to the Billing
period.


 


6.7.               If
Telecommunications services payment bill is made out to the User by Rostelecom,
the payment must be effected by the User to Rostelecom by cash available at its
payment offices, or by means crediting cash to the account, indicated in such
Telecommunications services payment bill. If Telecommunications services
payment bill is made out to the User by the Agent on behalf of Rostelecom, the
payment must be effected by the User to the Agent by cash at its payment
offices, or by means of crediting cash to the account, indicated in such
Telecommunications services payment bill. In cases of cash payment for
Telecommunications services the money liability of the User for
Telecommunications Services rendered to the User ceases at the moment of
crediting cash to Agent’s payment offices, or Rostelecom payment offices,
depending on which of them has made out the bill. Accounts with a corporate
User can be made by cash strictly in the limits established by the law for
legal entities to Rostelecom or Agent payment offices.


 


















 


6.8.          Information about the Rostelecom’s and Agent’s
payment offices is brought to the Users by the Agent and/or Rostelecom via mass
media.


 


7.             RESPONSIBILITIES OF THE PARTIES


 


7.1.          Rostelecom and the User bear responsibility for
non-fulfillment or improper fulfillment of their responsibilities in the
Agreement in accordance with the current law of the Russian Federation,
(including the Regulations) and the Agreement.


 


7.2.          In case of delay payment or other User
violations of the requirements, established by the Russian Federation Law “On
Telecommunications services”, the Regulations and the Agreement, Rostelecom has
a right to unilaterally initiate a stoppage of rendering access to
Telecommunications services for a period until a complete debt repayment, or,
correspondingly, until a complete settlement of other violations, committed by
the User.


 


7.3.          In case of failure to pay, incomplete or late
payment for Telecommunications services Rostelecom has a right to claim a
penalty in the form of fee of one per cent (1%) of the cost of rendered in the
month previous to the Billing period, but unpaid, incompletely paid or late
paid Telecommunications services for every day of payment delay up to the
moment of indebtedness write-off, but not exceeding the sum, subject to
payment. The user must pay such a penalty to Rostelecom within five (5) calendar
days from the moment when the demand for payment is served on the User by
Rostelecom.


 


8.             DISPUTE SETTLEMENT


 


8.1.          In case of appearance of disputes and
disagreements on the Agreement, they are subject to regulation in the order
covered by the present Article 8.


 


8.2.          In case of non-fulfillment or improper
fulfillment of obligations to render Telecommunications Services by Rostelecom
the User before applying to court makes claims to Rostelecom. The claims of the
User are made and looked into on conditions and in terms covered by current law
of the Russian Federation. If the User claim is completely or partially denied
or if the answer to the claim made by the User is not received in terms
estimated by the law of the Russian Federation for its consideration, the
individual User has a right to apply to court in accordance with the
jurisdiction rules as established by the RF Law “On the Protection of
Consumers’ Rights” dated 07.02.92 (No. 2300-1), whereas any corporate User
has the right to taking a local legal action against the Agent, if the User
pays for the Telecommunications Services by the Agent, which legal action may
also be taken at the locality of Rostelecom (or an affiliate thereof covering
the place residence/location of the User), if the User pays for the
Telecommunications Services by Rostelecom.


 


8.3.          In case of non-fulfillment of Services payment
obligations by the User, complete or partial, Rostelecom, has a right to bring
a suit against the User on its choice or 
at the location of the User, or 
at the location of  Rostelecom (or  Rostelecom branch office, in operation zone
of which  the  User place of residence (place of
registration) is located), or at the location of the Agent (or Agent
branch  office, in operation zone of
which the User place of  residence (place
of registration) is located).


 


9.             FORCE MAJEURE CIRCUMSTANCES


 


9.1.          The Parties are released from responsibility
for non-fulfillment or improper fulfillment of 
their obligations on the Agreement, if they prove, that proper
fulfillment was impossible due to force majeure, which means extreme,
unforeseen and inevitable circumstances in given conditions. The presence of
force majeure in this case prolongs the term of 
fulfillment of  


 

















 


obligations by the Parties,
proportionally to the period of its activity. If the influence of the force
majeure circumstances lasts longer than six months, the Parties are obliged,
upon proposal of one of the Parties, to coordinate the further actions and/or
the possibility of denouncement of the Agreement.


 


9.2.          If  the
non-fulfillment of terms of service rendering 
was caused by circumstances of force majeure, the Parties must
coordinate  a new term of
Telecommunications services rendering fulfillment.


 


10.          TERMINATION OF THE AGREEMENT


 


10.1.        The Agreement may be terminated in cases and
according to the procedure covered by the law of the Russian Federation.


 


10.2.        In case of termination of the Agreement the
Parties must conduct mutual exchanges on all obligations.


 


11.          PERIOD OF VALIDITY  OF THE AGREEMENT


 


11.1.        The present Agreement comes into force  on the day when an individual or a legal
entity, that is a user of  the Local
operator has effected the acceptance of the present public offer, in the order,
covered by Article 3, and is considered concluded for an indefinite period
of time.


 


12.          MISCELLANEOUS


 


12.1.        Rostelecom and the User admit that the present
agreement is obligatory for fulfillment for both Parties considering all
conditions.


 


12.2.        All legal relations of the Parties, arising in
connection with rendering Telecommunications Services to the User by
Rostelecom, which are not covered directly by the Agreement, are regulated by
the Regulations and regulatory documents of the Russian Federation.


 


12.3.        The User is informed about and agrees to the
characteristics of rendered Telecommunications services, concerning their
quality, safety and limitations


 


12.4.        The User is familiarized with the Regulations
and undertakes the obligation to observe them.


 


12.5.        As soon
as Rostelecom and the Agent have concluded the agreement an the grounds of
which the Agent has a right to perform actions of making out bills to the User
for the Telecommunications services rendered, of receiving payment for rendered
Telecommunications services from the User, and handling Users’ claims, the User
agrees correspondingly to receive Telecommunications services payment bills
made out by the Agent, to conduct payments for Telecommunications services to
the Agent, and, according to the procedure established by the Agreement, to
address claims against Rostelecom to the Agent, caused by non-fulfillment or
improper fulfillment of the Agreement by Rostelecom.


 


12.6.        In case
if the permanent place of residence of an individual User, or the location of a
corporate User does not coincide with the territory of operation of  the Agent and/or  the 
User does not belong to the category of users, served by the Agent,
provisions of  the preset Agreement, concerning
the Agent are not used on conditions of fulfillment of the Agreement by the
Parties.


 

















 


13.                               Address and banking details of
OAO Rostelecom


 


	
  OAO Rostelecom

  	
   

  
	
  Legal address: 5, Delegatskaya st., Moscow,

  	
   

  
	
  127091

  	
   

  
	
  Acc.:

  	
   

  
	
  Corr. acc.: 30101810400000000609

  	
   

  
	
  BIK:     049805609  

  	
   

  
	
  TIN:     7707049388

  	
   

  
	
  KPP:      143532001

  	
   

  
	
  OGRN:    1027700198767

  	
   

  



 


14.                               OAO Rostelecom Authorized Signatory


 


	
  For Rostelecom:  

  	
   

  
	
   

  	
   

  
	
  D.Ye. Yerokhin

  	
   

  
	
  (full name)

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
  (signature)

  	
   

  
	
   

  	
   

  
	
  Date:                              200
  

  	
   

  
	
  Seal here

  	
   

  



 


	
  Rostelecom:

  	
  Operator:

  
	
   

  	
   

  
	
  General Director  

  	
  General Director  

  
	
  OAO Rostelecom

  	
  OAO STC

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
  D.Ye. Yerokhin  

  	
   

  	
  G.A. Romsky  

  
	
                                       
  200    

  	
                              
  200    

  
	
  Seal here

  	
  Seal here

  
				



 


23.                  In para. 2 of Appendix 2 change the parameter
description as follows. The provision of services for the call of the
subscriber processing when providing the access to ld/intern.
telecommunications services through the delay and immediate systems of
servicing


 


24.                  Appendix 3 hereto shall be amended as follows


 


Appendix No. 3

to Agreement No. 750-05-23 dated January 01, 2006


 


Report of the Operator

on the accrued income paid for the Services rendered to the Users

Under Agreement No.                  
dated


 


Form 1.1


 


The report on the volumes and accrued income
for the international Telecommunications Services rendered to individuals
(direction- and time-wise) in the ABC zone of the Operator


 

















 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  roubles/min

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Form 1.2


 


The report on the volumes and accrued income
for the international Telecommunications Services rendered to self-sustained
organizations (direction- and time-wise) in the ABC zone of the Operator


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  roubles/min

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Form 1.3


 


The report on the volumes and accrued income
for the international Telecommunications Services rendered to budgetary
organizations (direction- and time-wise) in the ABC zone of the Operator


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  roubles/min

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Form 1.4


 


The report on the volumes and accrued income
for the long-distance Telecommunications Services  rendered to individuals (direction- and
time-wise) in the ABC zone of the Operator


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff 

  roubles/min

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Form 1.5


 


The report on the volumes and accrued income
for the long-distance telecommunications services rendered to self-sustained
organizations (direction- and time-wise) in the ABC zone of the Operator


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  roubles/min

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  



 

















 


Form 1.6


 


The report on the volumes and accrued income for the long-distance
Telecommunications Services rendered to budgetary organizations (direction- and
time-wise) in the ABC zone of the Operator


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  roubles/min

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Note to completion of Forms 
1.1.-1.6:


 


1.               Rostelecom
offers the Operator the blank of the Forms 1.1-1.6 to be filled (in the Excel
format). Attached to the Forms is the title-page. The form of the title-page for
the Forms 1.1.-1.6:


 


(c) OAO Rostelecom, Main Computer Center


 


	
  Name of business entity (department)

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Business code

  	
   

  	
   

  	
  OKVED code

  	
   

  	
   

  	
   

  
	
  Director of business entity (department)

  	
   

  	
   

  	
  OKONKh code

  	
   

  	
   

  	
   

  
	
  Consolidated report attribute (1 character)

  	
  0

  	
   

  	
  OKATO code

  	
   

  	
   

  	
   

  
	
  OKPO code (8 characters)

  	
   

  	
   

  	
  OKOGU code

  	
   

  	
   

  	
   

  
	
  Department OKPO code (8 characters)

  	
   

  	
   

  	
  OKOPF code

  	
   

  	
   

  	
   

  
	
  RF constituent entity code (“Select”
  button, OK)

  	
   

  	
   

  	
  OKFS code

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  Select:
 RF
  constituent entity code:

  	
   

  	
   

  	
   

  
	
  OKUD form code (7 characters)

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Report type (from list)

  	
  01

  	
   

  	
   

  	
   

  	
   

  
	
  Form code (2 characters)

  	
   

  	
   

  	
   

  	
  OK

  	
   

  
	
  Subsystem code (3 characters)

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Accounting year (4 characters)

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Accounting month (from list)

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  Validate data entered in title
  page (TITUL)

  	
   

  	
   

  
	
  Compiled by:

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Contact telephone number:

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Report compiled on:

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional messages:

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code: (6 characters)

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Operator code: (4 characters)

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


When
entering data in the template please use Notes (prompt messages) to the cells,
select a parameter from the list (cells C13, C17) buttons: Select (“OK”) and “Validate
data entered in title page” (TITUL)


 


2.               The
reports on the volumes and accrued income for the services rendered are drawn
up for each 

ABC zone of the Operator in separate forms 1.1 – 1.6.  At that, each of the forms includes the
consolidations for the incoming directions of the connection (data aggregation
is performed for each incoming direction, tariff and tariff category).


 


3.               The
Operator presents to Rostelecom the consolidated data for all ABC zones.


 


4.               The
transferred files must be named in accordance with the following name
structure:


 


XXXX ZZZZZZ FFF CCCCCCC UU.xls,


 


·             XXXX- four-digit sign-digit operator number
assigned by Rostelecom – KUBN


 


·             ZZZZZZ – accounting period in the form YYYYMM


 


·             FFF – conventional number of the form of the
Operator’s report. For the reports 1.1.-1.6. acquires the value: 316 (Appendix
3 of the Forms 1.1 – 1.6 in one file)


 


·             CCCCCCC – code of the outgoing ABC (up to seven
digits);


 

















 


·             UU – ordinal number of the report. The ordinal
number of the document sent by the Telecommunications services Operator to
Rostelecom for the first time is always indicated 00. In
case of detection of discrepancy between the Operator’s data and the data of
Rostelecom on the data contained in the file or its faulty filling the Operator
prepares a new amended version of the file and sends it to Rostelecom in accordance
with the conditions of the agreement. Every new version of the file is formed
by means of increasing the document ordinal number by 1.


 


5.               In
the column “Direction” of the Forms 1.1.-1.6 (below the “Total” line) the names
of the directions are indicated (names of foreign countries or long-distance
zones) with the division in accordance with the tariffs of Rostelecom into
international and long-distance telecommunications services, and in the column “Direction
code” their codes are indicated (long-distance and international codes are
indicated without additional prefixes).


 


6.               In
the columns “Tariff category” of the Forms 1.1-1.6 the conventional code of the
entry affiliation to the tariff category is indicated. The list of the codes is
drawn up by Rostelecom depending on the tariffs applied.


 


7.               In
the reports on individuals (1.1, 1.4) the tariffs and totals must include the
amounts of VAT. In the reports on self-sustained and budgetary organizations
(1.2, 1.3, 1.5, 1.6.) the tariffs and totals must not include the amounts of
VAT.


 


8.               In
Forms 1.1 and 1.6 the volumes and accrued income for telecommunications
services rendered during the Accounting Period are indicated whereas additional
charges/adjustments of the previous periods are not specified.


 


Form 1.7


 


The consolidated report of the Operator on the volumes and accrued
income for the international and long-distance telecommunications services
rendered to all categories of users


 


	
   

  	
   

  	
   

  	
   

  	
  In roubles.

  	
   

  
	
  Direction

  	
   

  	
  In minutes

  	
   

  	
  Without

  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
  International telecommunications services,
  total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Long-distance telecommunications services,
  total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Note to completion of Form 1.7:


 


1.                    Rostelecom offers the Operator the blank of Form 1.7 to be filled
(in the Excel format). Attached to the Forms is the title-page. The form of the
title-page for Form 1.7.:


 


(c) OAO Rostelecom, Main Computer Center


 

















 


	
  Name of business entity (department)

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Business code

  	
   

  	
   

  	
  OKVED code

  	
   

  	
   

  	
   

  
	
  Director of business entity (department)

  	
   

  	
   

  	
  OKONKh code

  	
   

  	
   

  	
   

  
	
  Consolidated report attribute (1 character)

  	
  0

  	
   

  	
  OKATO code

  	
   

  	
   

  	
   

  
	
  OKPO code (8 characters)

  	
   

  	
   

  	
  OKOGU code

  	
   

  	
   

  	
   

  
	
  Department OKPO code (8 characters)

  	
   

  	
   

  	
  OKOPF code

  	
   

  	
   

  	
   

  
	
  RF constituent entity code (“Select”
  button, OK)

  	
   

  	
   

  	
  OKFS code

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  Select:
 RF constituent entity code:

  	
   

  	
   

  	
   

  
	
  OKUD form code (7 characters)

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Report type (from list)

  	
  01

  	
   

  	
   

  	
   

  	
   

  
	
  Form code (2 characters)

  	
   

  	
   

  	
   

  	
  OK

  	
   

  
	
  Subsystem code (3 characters)

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Accounting year (4 characters)

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Accounting month (from list)

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  Validate data entered in title
  page (TITUL)

  
	
  Compiled by:

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Contact telephone number:

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Report compiled on:

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional messages:

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code: (6 characters)

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Operator code: (4 characters)

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


When
entering data in the template please use Notes (prompt messages) to the cells,
select a parameter from the list (cells C13, C17) buttons: Select (“OK”) and “Validate
data entered in title page” (TITUL)


 


2.                    In Form 1.7. the Operator presents the consolidated data on the
volume and accrued income for the services rendered during the accounting
period in all ABC zones of the Operator.


 


3.                    The transferred files must be named in accordance with the following
name structure:


 


XXXX ZZZZZZ FFF UU.xls,


 


·             XXXX- four-digit sign-digit operator number
assigned by Rostelecom


 


·             ZZZZZZ – accounting period in the form YYYYMM


 


·             FFF – conventional number of the form of the
Operator’s report. For the reports of Form 1.7. acquires the value: 317
(Appendix 3 of the Form 1.7. in one file)


 


·             UU – ordinal number of the report. The ordinal
number of the document sent by the Telecommunications Services Operator to
Rostelecom for the first time is always indicated 00. In case of detection of
discrepancy between the Operator’s data and the data of Rostelecom on the data
contained in the file or its faulty filling the Operator prepares a new amended
version of the file and sends it to Rostelecom in accordance with the
conditions of the agency agreement. Every new version of the file is formed by
means of increasing the document ordinal number by 1.


 















 


Form 2.


 


The Operator’s report on the payments for the long-distance and
international telecommunications services of OAO Rostelecom in


 


2.1. Service rendering,
service payments, service arrears variation in
                          ,
roubles, kopecks


 


	
   

  	
   

  	
  Service
  arrears by the

  	
   

  	
   

  	
   

  	
  Services
  rendered during the reporting month

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  beginning
  of the reporting

  month

  	
   

  	
   

  	
   

  	
  Long-distance

  telecommunications

  	
   

  	
   

  	
   

  	
  International

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  For
  the services

  	
   

  	
  For
  the

  	
   

  	
  services

  	
   

  	
   

  	
   

  	
  telecommunications
  services

  	
   

  	
  Service
  payments for the reporting month

  	
   

  
	
   

  	
   

  	
  liable
  to income

  	
   

  	
  services

  	
   

  	
  Services
  liable

  	
   

  	
  Services

  	
   

  	
  Services  liable 

  	
   

  	
  Services

  	
   

  	
  For
  the services liable

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  tax
  at the rate

  	
   

  	
  liable
  to

  	
   

  	
  to
  income tax at

  	
   

  	
  liable
  to

  	
   

  	
  to
  income tax at

  	
   

  	
  liable
  to

  	
   

  	
  to  income tax at the

  	
   

  	
   

  	
   

  
	
  Period
  of

  	
   

  	
  of
  18%

  	
   

  	
  income
  tax

  	
   

  	
  the
  rate of 18%

  	
   

  	
  income
  tax

  	
   

  	
  the
  rate of  18%

  	
   

  	
  income
  tax

  	
   

  	
  rate
  of  18%

  	
   

  	
  For
  the services

  	
   

  
	
  service

  	
   

  	
  Total

  	
   

  	
  Including

  	
   

  	
  at
  the rate of

  	
   

  	
  Total
  

  	
   

  	
  Including

  	
   

  	
  at
  the rate of

  	
   

  	
  Total

  	
   

  	
  Including

  	
   

  	
  at
  the rate of

  	
   

  	
  Total
  

  	
   

  	
  Including
  

  	
   

  	
  liable
  to income tax

  	
   

  
	
  month

  	
   

  	
  year

  	
   

  	
  sum

  	
   

  	
  VAT

  	
   

  	
  0%

  	
   

  	
  sum

  	
   

  	
  VAT

  	
   

  	
  0%

  	
   

  	
  sum

  	
   

  	
  VAT

  	
   

  	
  0%

  	
   

  	
  sum

  	
   

  	
  VAT

  	
   

  	
  at
  the rate of  0%

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Prepayment accounted for

  service payments in the reporting

  month

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Debt write-off connected with

  	
   

  	
   

  	
   

  	
  Service arrears by the end of the

  reporting month

  	
   

  
	
   

  	
   

  	
  For
  the

  	
   

  	
  Service arrears adjustment

  	
   

  	
  For
  the

  	
   

  	
  inventory

  	
   

  	
  For the

  	
   

  	
   

  	
   

  	
  For
  the

  	
   

  
	
  For
  the services

  	
   

  	
  services

  	
   

  	
  For
  the services

  	
   

  	
  services

  	
   

  	
  For
  the services

  	
   

  	
  services

  	
   

  	
  For
  the services

  	
   

  	
  services

  	
   

  
	
  liable
  to income  tax

  at
  the rate  of 18%

  	
   

  	
  liable
  to

  income
  tax

  	
   

  	
  liable
  to income  tax

  at
  the rate of 18%

  	
   

  	
  liable
  to

  income
  tax

  	
   

  	
  liable
  to income  tax

  at
  the rate  of 18%

  	
   

  	
  liable
  to

  income
  tax

  	
   

  	
  liable to income tax 

  at
  the rate of  18%

  	
   

  	
  liable
  to

  income
  tax

  	
   

  
	
   

  	
   

  	
  Including

  	
   

  	
  at
  the rate of

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
  at
  the rate of

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
  at the rate of

  	
   

  	
   

  	
   

  	
  Including
  

  	
   

  	
  at
  the rate of 

  	
   

  
	
  Total  sum

  	
   

  	
  VAT

  	
   

  	
  0%

  	
   

  	
  Total
  sum

  	
   

  	
  VAT

  	
   

  	
  0%

  	
   

  	
  Total  sum

  	
   

  	
  VAT

  	
   

  	
  0%

  	
   

  	
  Total sum

  	
   

  	
  VAT

  	
   

  	
  0%

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


















 


2.2. Service prepayment flow in 
                
month, roubles, kopecks


 


	
   

  	
   

  	
  Prepayment arrears by the beginning of

  	
   

  	
  Prepayment received in the reporting

  	
   

  	
  Prepayment accounted for service payments in the
  

  	
   

  
	
   

  	
   

  	
  the reporting month

  	
   

  	
  month

  	
   

  	
  reporting month

  	
   

  
	
   

  	
   

  	
  For
  the services

  	
   

  	
  For
  the services

  	
   

  	
  For
  the services

  	
   

  	
  For
  the services

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  liable
  to income

  	
   

  	
  liable
  to income

  	
   

  	
  liable
  to income

  	
   

  	
  liable
  to income

  	
   

  	
  Services liable to

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  tax at the rate of

  	
   

  	
  tax
  at the rate of

  	
   

  	
  tax at the rate of 

  	
   

  	
  tax
  at the rate of

  	
   

  	
  income
  tax at the

  	
   

  	
  Services liable to income

  	
   

  
	
  Prepayment

  	
   

  	
  18%

  	
   

  	
  0%

  	
   

  	
  18%

  	
   

  	
  0%

  	
   

  	
  rate
  of 18%

  	
   

  	
  tax at the rate of 0%

  	
   

  
	
  period

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
  Total

  	
   

  	
  Including

  	
   

  	
  Total

  	
   

  	
  Including

  	
   

  
	
  month

  	
   

  	
  year

  	
   

  	
  total

  	
   

  	
  VAT

  	
   

  	
  total

  	
   

  	
  VAT

  	
   

  	
  total

  	
   

  	
  VAT

  	
   

  	
  total

  	
   

  	
  VAT

  	
   

  	
  sum

  	
   

  	
  VAT

  	
   

  	
  sum

  	
   

  	
  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Correction of prepayment
  arrears received

  	
   

  	
  Write-off of prepayment arrears
  received in 

  	
   

  	
  Prepayment arrears by the end of the 

  	
   

  
	
  in connection wiht inventory

  	
   

  	
  connection with inventory

  	
   

  	
  reporting month

  	
   

  
	
  For
  the services  liable

  	
   

  	
  Services liable to

  	
   

  	
  For
  the services liable

  	
   

  	
  Services liable to

  	
   

  	
  For the services liable

  	
   

  	
  Services liable to

  	
   

  
	
  to
  income tax at the

  	
   

  	
  income
  tax at the rate

  	
   

  	
  to
  income tax at the

  	
   

  	
  income tax at the rate

  	
   

  	
  income tax at
  the

  	
   

  	
  income tax at
  the rate

  	
   

  
	
  rate
  of 18%

  	
   

  	
  of
  0%

  	
   

  	
  rate
  of 18%

  	
   

  	
  of 0%

  	
   

  	
  rate
  of 18%

  	
   

  	
  of
  0%

  	
   

  
	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
  Total

  	
   

  	
  Including

  	
   

  	
  Total

  	
   

  	
  Including

  	
   

  
	
  total

  	
   

  	
  VAT

  	
   

  	
  total

  	
   

  	
  VAT

  	
   

  	
  total

  	
   

  	
  VAT

  	
   

  	
  total

  	
   

  	
  VAT

  	
   

  	
  sum

  	
   

  	
  VAT

  	
   

  	
  sum

  	
   

  	
  VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 














 


Note to completion of Forms  2.1.-2.2:


 


1.               Rostelecom offers the Operator the blank of the
Forms 2.1-2.2 to be filled (in the Excel format). Attached to the Forms is the
title-page. The form of the title-page for the Forms 2.1.-2.2:


 


(c) OAO Rostelecom, Main
Computer Center


 


	
  Name of business entity
  (department)

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Business code

  	
   

  	
   

  	
  OKVED code

  	
   

  	
   

  
	
  Director of business entity
  (department)

  	
   

  	
   

  	
  OKONKh code

  	
   

  	
   

  
	
  Consolidated report attribute (1 character)

  	
  0

  	
   

  	
  OKATO code

  	
   

  	
   

  
	
  OKPO code (8 characters)

  	
   

  	
   

  	
  OKOGU code

  	
   

  	
   

  
	
  Department OKPO code (8 characters)

  	
   

  	
   

  	
  OKOPF code

  	
   

  	
   

  
	
  RF constituent entity code (“Select”
  button, OK)

  	
   

  	
   

  	
  OKFS code

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  OKUD form code (7 characters)

  	
   

  	
   

  	
  Select: RF
  constituent entity code:

  	
   

  	
   

  
	
  Report type (from list)

  	
  01

  	
   

  	
   

  
	
  Form code (2 characters)

  	
   

  	
   

  	
   

  	
  Ok

  
	
  Subsystem code (3 characters)

  	
   

  	
   

  	
   

  
	
  Accounting year (4 characters)

  	
   

  	
   

  	
   

  
	
  Accounting month (from list)

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  Validate
  data entered in title page (TITUL)

  
	
  Compiled by:

  	
   

  	
   

  	
   

  
	
  Contact telephone number:

  	
   

  	
   

  	
   

  
	
  Report compiled on:

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  Additional messages:

  	
   

  	
   

  	
   

  
	
  Postal code: (6 characters)

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  
	
  Operator code: (4 characters)

  	
   

  	
   

  	
   

  
									



 


When entering data in the template please use Notes (prompt messages)
to the cells, select a parameter from the list (cells C13, C17) buttons: Select
(“OK”) and “Validate data entered in title page” (TITUL)


 


2.               Forms 2.1 – 2.2 include consolidated data on
the accrued and received income, the state of indebtedness and correction for
all subsidiaries and ABC zones of the Operator.


 


3.               The reports are filled out in the context of
the periods of service rendering: one line of the report corresponds to one
service period, the information is provided 
about service payment arrears, service rendering etc. during the current
accounting period.


 


4.               The columns “Correction of arrears...” and “Write-off
of arrears...” are filled periodically and on the basis of the documents
indicated in Appendix 9 hereto.


 

















 


5.               The transferred files must be named in
accordance with the following name structure:


 


XXXX  ZZZZZZ
FFF  UU.xls,


 


·             XXXX- four-digit sign-digit operator number
assigned by Rostelecom


 


·             ZZZZZZ – accounting period in the form YYYYMM


 


·             FFF – conventional number of the form of the
Operator’s report. Can acquire the values: 321 (Appendix 3, Form 2.1), 322
(Appendix 3, Form 2.2)


 


·             UU – ordinal number of the report. The ordinal
number of the document sent by the Telecommunications services Operator to
Rostelecom for the first time is always indicated 00. In case of detection of
discrepancy between the Operator’s data and the data of Rostelecom on the data
contained in the file or its faulty filling the Operator prepares a new amended
version of the file and sends it to Rostelecom in accordance with the
conditions of the agency agreement. Every new version of the file is formed by
means of increasing the document ordinal number by 1.


 


 


	
  For
  Rostelecom:  

  	
  For Operator:

  
	
   

  	
   

  
	
  General
  Director

  	
  General Director
  

  
	
  OAO
  Rostelecom

  	
  OAO STC:

  
	
   

  	
   

  
	
   

  	
  D.Ye. Yerokhin

  	
   

  	
  G.A. Romsky

  
	
                         
  200    

  	
                         
  200    

  
	
  Seal here

  	
  Seal here

  
				



 

















 


25.                       Appendix 4 hereto shall be amended as follows: “


 


Appendix
No. 4

to Agreement No. 750-05-23

dated January 01, 2006


 


Peculiarities of the Interaction of
Rostelecom and the Operator 

for the Provision of the Observance of the VAT Law


 


1. Drawing up of invoices and
submittal of documentation on VAT


 


The Operator draws up invoices in the form
approved by the Governmental Regulation of the Russian Federation No.914 of
02.12.2000, only for the services of Rostelecom rendered to legal entities and
individual entrepreneurs without the establishment of a legal entity, as well
as for the prepayment services of Rostelecom rendered to the mentioned
categories of Users.


 


The lines of the invoices are filled as
follows:


 


	
  Number 

  	
   

  	
   

  
	
  of invoice line

  	
   

  	
  Order of filling out (what is indicated)

  
	
  1

  	
   

  	
  2

  
	
  1

  	
   

  	
  Invoice number. The number has the structure XXXXXXXX.AAAAAAAA-PTK
  (21 characters), where XXXXXXXX – a unique number – the company code assigned
  to the Operator (legal entity) by Rostelecom. AAAAAAAA – invoice ordinal
  number. The uniqueness of the number is secured by the Operator. The unique
  number must be maintained at least within the framework of one Accounting
  Period.

  
	
  2

  	
   

  	
  Company name
  (OAO Rostelecom)

  
	
  2a

  	
   

  	
  The access to Telecommunications Services, rendered to the User from
  the User equipment, can be stopped at the initiative of Rostelecom in cases,
  covered by para. 7.2 of the Agreement.

  
	
  26

  	
   

  	
  TIN 7707049388 / KPP of the direction of the company subsidiary, with
  which the agreement is concluded

  
	
  3

  	
   

  	
  Dash

  
	
  4

  	
   

  	
  Dash

  
	
  5

  	
   

  	
  By invoicing (in a single copy) by the receipt of prepayment or by
  the rendering of the services at the expense of the earlier received
  prepayments – details of the payment-accounting document (payment order),
  otherwise – dash

  
	
  6

  	
   

  	
  Name of the client (parent organization)

  
	
  6a

  	
   

  	
  Legal address of the client (parent organization)

  
	
  6b

  	
   

  	
  TIN of the client / KPP of the organization department of the client
  organization

  



 


Column 1 of the invoice must contain the
phrase “Long-distance telecommunications services”, “International
telecommunications services” or “Long-distance and international
telecommunications services” the number and date of the agreement concluded
between Rostelecom and the Users-legal entities, (if the like agreement was
concluded by drawing up a single document) or the phrase Public offer of the
OAO Rostelecom dated
                  
(if the like agreement was concluded in any other way). The invoices for the
services of Rostelecom rendered to the population, as well as for the
prepayment for the services of Rostelecom received from the population are not
drawn. For the registration in the account-book the Operator draws up (in a
paper form) consolidated invoices: a) for the total cost of the Services of
Rostelecom, rendered to the population during the Accounting Period; b) for the
aggregate prepayments received from the individual user within the period under
review on account of the rendering of the services by  Rostelecom. In line 6 of such invoices the
client name “Population” is indicated, and lines 6a and 6b are not filled. For
the registration in the purchase book the Operator draws up a similar invoice
for the sum of the prepayment received for the services of Rostelecom from the
population, on account of which the services of Rostelecom were rendered in the
accounting period.


 

















 


To facilitate the signing of invoices for the
Users for the services rendered by Rostelecom on behalf of Rostelecom,
Rostelecom issues a power of attorney for the right of signing of invoices on
behalf of Rostelecom to the Operator’s employees in accordance with the lists
provided by the latter.


 


The Operator draws up reports in respect of
the services of Rostelecom, the reports for the formation of sales and purchase
logs by Rostelecom. The reports for the formation of sales and purchase logs
are drawn up in accordance with the Regulations of keeping log books of the
received and composed invoices, sales and purchase logs by the adjustment of
VAT, approved by the Governmental Regulation of the Russian Federation P No.914
of 02.12.2000, taking into consideration the specified details.


 


The Report for the formation of the sales log
is drawn up in accordance with Form 1.


 


In the Report for the formation of the sales
log the Operator registers the invoices for the services of  Rostelecom, rendered to the Users during the
Accounting Period, as well as the invoices for the prepayment received from the
Users during the Accounting Period on account of the rendering of the services
of Rostelecom. Besides, the Operator registers in the Report for the formation
of the sales log the consolidated invoice for the cost of the services of
Rostelecom, rendered to the population during the Accounting Period  and the sum of the prepayment received from
the Users during the Accounting Period on account of the rendering of the
services of Rostelecom (see above). By the registration of such invoices in
column 2 the client name “Population” is indicated, and columns 3, 3a, 3b of
the Report are not filled. As regards the cost of the services of Rostelecom
and the sum of the prepayment on account of the rendering of the services of
Rostelecom, that were included into the consolidated invoices registered in the
Report for the formation of the sales log, the Operator draws up a Register
according to Form 2 (at that, the sums included into the Register are
assigned the numeration of the corresponding invoices).


 


The Report for the formation of the purchase
log is drawn up in accordance with Form 3.


 


In the Report for the formation of the
purchase log the Operator registers the invoices for the prepayment for the
services of Rostelecom, on account of which the services of Rostelecom were
rendered during the Accounting Period. Besides, the Operator registers in the
Report for the formation of the purchase log the consolidated invoice for the
prepayment for the services of Rostelecom received from the population, on
account of which the services of Rostelecom were rendered during the Accounting
Period (see above). By the registration of such invoices in column 5 of the
Report the seller name “Population” is indicated, and columns 3-4, 5a, 5b, 6 of
the Report are not filled. As regards the prepayments included into the
consolidated invoice registered in the Report for the formation of the purchase
log, the Operator draws up a Register according to Form 4.


 


Every month, the Operator must present to
Rostelecom the following documents:


 


·                  The Report for the formation of the sales log
for the month under review (according to Form 1). The Report is presented
in paper form (paper-bound, signed by the Director and Chief Accountant of the
Operator) and in the electronic form  (in
the format DBF DBASE IV);


 


·                  The Report for the formation of the purchase
log for the reporting month (according to Form 3). The Report is presented
in paper form (paper-bound, signed by the Director and Chief Accountant of the
Operator) and in the electronic form  (in
the format DBF DBASE IV);


 

















 


·                  The Registers of the Services of Rostelecom and
the prepayments included into the consolidated invoices registered in the
Reports for the formation of the sales and purchase logs in the reporting month (according to Forms 2
and 4). The Registers are presented in the electronic form (in the format DBF
DBASE IV).


 


All the indicated documents are drawn up and
presented covering the activity of the Operator as a whole.


 


The Reports for the formation of the sales
and purchase logs are presented no later than the 18th day of the
month following the reporting month. The Registers of the Services of
Rostelecom and the prepayments included into the consolidated invoices are
presented no later than the 20th day of the third month following
the reporting month.


 


2. The order of the application
to the rendering of the services of the 0% VAT rate and the presentation of the
documentation proving the validity of the application of the 0% VAT rate


 


In accordance with Clause 7 entry 1 of article 164 of the Tax Code of
the Russian Federation the 0% VAT rate is applied by the rendering of the services
of Rostelecom for the official use by the international diplomatic and equated
to them representatives or for personal use by the diplomatic or administrative
and technical personnel of these representative offices, including the resident
family members, provided the law of the corresponding foreign country
establishes the similar order in relation to the diplomatic and equated to them
representative offices of the Russian Federation and their employees or if the
similar form is indicated in the international agreement of the Russian
Federation.


 


At the time of the conclusion of the present agreement the list of the
countries in relation to the  diplomatic
representative offices and employees of which the 0% VAT rate is applied, is
established by the Letter of Ministry of Taxation and Charges  of the Russian Federation No.P-6-23/382
of 01.04.2003 (with amendments). If after the conclusion of the present
Agreement the Letter of MTC of the Russian Federation No.P-6-23/382
of 01.04.2003 is cancelled, in order to determine the list of the countries in
relation to the diplomatic representatives and employees of which the 0% VAT
rate should be applied, other duly approved and valid documents establishing
the indicated list should be used. The possibility of the application of the 0%
VAT rate to the foreign diplomatic representative office is determined in
accordance with the list valid at the day of the rendering of the services of
Rostelecom.


 


The 0% VAT rate is applied only in relation to the services rendered to
the diplomatic and equated to them representatives by the subscriber numbers
indicated in the agreement on the rendering of the long-distance and
international telecommunications services between Rostelecom (concluded by the
Operator on behalf of Rostelecom) and the diplomatic representative office.


 


The 0% VAT rate is applied exceptionally on the condition of the
presentation by the diplomatic and equated to them representative office to the
Operator of an official letter of the representative (signed by the head of
representative office or the substitute, sealed by the stamp of the
representative office in question), confirming that the services of Rostelecom
are intended for the official use by the representative offices or their
employees.


 


The letter must contain the following phrase: “This is to confirm that
the long-distance and international telecommunications services rendered by OAO
Rostelecom (Delegatskaya st. 5, 127091, Moscow) according to the public
agreement No.            
dated                      
by the list of subscriber numbers given below are intended for the official use
by the representative office”. The letter must contain the list of the
subscriber numbers by which the services of Rostelecom are rendered, in
relation to which the 0% VAT rate is applied, in the format:   (code ABC, DEF) (subscriber number).


 

















 


The Operator is obliged to provide the storing of the original of the
indicated letters during the period of three years starting from the date of
the end of the year in which the services of Rostelecom were rendered, and the
presentation of these originals to Rostelecom in case of necessity.


 


In the case of the application of the 0% VAT rate the Operator must
draw up the invoice for the diplomatic and equated to them representative
office, indicating the fact of the rendering of the services of Rostelecom with
the application of the 0%, VAT rate, with the mark “for diplomatic use”.


 


By non-performance of the application of the aforementioned conditions
the Operator should apply to the rendering of the services of Rostelecom to the
diplomatic and equated to them representative office of the 18% VAT rate.


 


In accordance with the Regulations of the application of the zero VAT
rate by the selling of goods (works, services) for the official use by the
foreign diplomatic and equated to them representative offices or for personal
use by the diplomatic or administrative and technical employees of these
representative offices, including the resident family members, established by the
Governmental Regulation of the Russian Federation No.1033 of 30.12.2000, in
order to prove the validity of the application of the 0% VAT rate in relation
to the services of Rostelecom, rendered to the diplomatic and equated to them
representative offices during the Accounting Period, the Operator must present
to Rostelecom:


 


·                  The Register of the Services by the rendering
of which the 0% VAT rate was applied (hereinafter – Register), according to Form 5;


 


·                  The Register is presented in paper form, signed
by the Director and Chief Accountant of the Operator, as well as in the
electronic form (format DBF DBASE IV).


 


·                  The copies of the letters of the diplomatic and
equated to them representative offices listed in the Register, drawn up as
indicated above and confirming that the Services of  Rostelecom are intended for the official use
by the representative office or their 
employees;


 


·                  The copies of the invoices indicated in the
Register, in which it must be indicated that the Services of Rostelecom were
rendered with the application of the 0% VAT rate, with the mark “for diplomatic
use”;


 


·                  The copies of the agreements with the
diplomatic and equated to them representative offices listed in the Register,
concluded by the Operator on behalf of Rostelecom for the rendering of the
Rostelecom Services.


 


All the indicated documents are drawn up and
presented covering the activity of the Operator as a whole.


 


The indicated documents are presented by the
Operator no later than the 14th day of the month following the reporting
month.


 

















 


Form 1


 


The Report for the formation
of the sales log


 


	
   

  	
   

  	
  Unique

  identifier of

  the

  	
   

  	
  Details of the seller’s

  invoice

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Date of payment of the seller’s

  invoice (by receipt of

  prepayment or by

  rendering of services

  on account of the

  earlier received 

  	
   

  	
  Sales total,

  	
   

  
	
  Form

  	
   

  	
  recipient of

  	
   

  	
   

  	
   

  	
  Date

  	
   

  	
  Name of the

  	
   

  	
  TIN of the

  	
   

  	
  KPP of the

  	
   

  	
  prepayments) 

  	
   

  	
  including 

  	
   

  
	
  number

  	
   

  	
  the bill

  	
   

  	
  Number

  	
   

  	
  (DD.MM.YYYY)

  	
   

  	
  Buyer

  	
   

  	
  client

  	
   

  	
  client

  	
   

  	
  (DD.MM.YYYY)

  	
   

  	
  VAT

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  1a

  	
   

  	
  1b

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  3a

  	
   

  	
  3b

  	
   

  	
  4

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
  .

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  Including

  	
   

  
	
   

  	
   

  	
  The long-distance 

  	
   

  
	
  Sales liable to taxation at the
  rate of

  	
   

  	
  and international 

  	
   

  
	
  18 per cent (5)

  	
   

  	
  10 per cent (6)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  telecommunications

  	
   

  
	
   

  	
   

  	
  Cost of

  	
   

  	
   

  	
   

  	
  Cost of

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  services 

  	
   

  
	
   

  	
   

  	
  sales

  	
   

  	
   

  	
   

  	
  sales

  	
   

  	
   

  	
   

  	
  20 per cent (8)

  	
   

  	
  tariffication unit is

  	
   

  
	
   

  	
   

  	
  without

  	
   

  	
   

  	
   

  	
  without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Cost of sales 

  	
   

  	
  established by 

  	
   

  
	
   

  	
   

  	
  VAT 

  	
   

  	
   

  	
   

  	
  VAT

  	
   

  	
  0 per cent  

  	
   

  	
   

  	
   

  	
  without VAT 

  	
   

  	
  Rostelecom and

  	
   

  
	
  VAT amount

  	
   

  	
  (roubles, 

  	
   

  	
  VAT amount 

  	
   

  	
  (roubles,

  	
   

  	
  (roubles,

  	
   

  	
  VAT amount

  	
   

  	
  (roubles,

  	
   

  	
  comprises one 

  	
   

  
	
  (roubles, kopecks)

  	
   

  	
  kopecks)

  	
   

  	
  (roubles, kopecks)

  	
   

  	
  kopecks)

  	
   

  	
  kopecks)

  	
   

  	
  (roubles, kopecks)

  	
   

  	
  kopecks)

  	
   

  	
  minute.

  	
   

  
	
   

  	
   

  	
  5a

  	
   

  	
  5b

  	
   

  	
  6a*

  	
   

  	
  7

  	
   

  	
  6b* 8a*

  	
   

  	
  8b*

  	
   

  	
  9*

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  Invoice indication

  (prepayment

  invoice-01/ service

  payment invoice-02)

  	
   

  	
  Indication of services

  liable to taxation at the

  rate of 0% VAT (1)

  	
   

  	
  Number of the

  payment-accounting document –

  payment order (by receipt of

  prepayment or by rendering of

  services at the expense of the

  earlier received prepayment).

  	
   

  	
  Legal address of the

  client (parent 

  organization)

  	
   

  
	
  10**

  	
   

  	
  11***

  	
   

  	
  12

  	
   

  	
  13

  	
   

  
	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 






* - the columns are not filled.


 


** - the indication 01 is used only for the
registration in the sales log of the invoices for the prepayments received on
account of the rendering of the services. By the registration of the invoices
for the services, the payment for which was performed as prepayment, the
indication 02 is used.


 


*** - the indication is used for the
registration in the sales log of both the invoices for the services liable to
taxation at the 0% VAT rate, and the invoices for the prepayments received on
account of the rendering of the services liable to taxation at the 0% VAT rate.


 


	
  Director

  	
  (Full name)

  
	
  Chief accountan

  	
  (Full name)

  



 














 


The description of the
fields for the DBF file


 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 41

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Accounting
  Period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C (4)

  	
   

  	
  The code of the Operator is unique and is assigned by Rostelecom

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C (15)

  	
   

  	
  The unique identifier of the recipient of the bill. The identifier is
  formed by the Operator on the basis of the unique information in ACP (for
  instance, branch number, identifier of user, personal account number). The
  identifier must coincide with the identifier used by the transfer to the OAO
  Rostelecom of the user data, be unique within the borders of the whole
  company of the Operator, and must remain unchanged during the whole financial
  history of the user.

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Details of the seller’s invoice Number

  
	
  6.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

  	
  Details of the seller’s invoice Date (DD.MM.YYYY)

  
	
  7.

  	
   

  	
  Cust_name

  	
   

  	
  C (180)

  	
   

  	
  Client name

  
	
  8.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the
  client

  
	
  9.

  	
   

  	
  Cust_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP of the
  client

  
	
  10.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Sales total,
  including VAT

  
	
  11.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (20.4)

  	
   

  	
  Sales total, excluding VAT (roubles, kopecks) liable to taxation at
  the rate of 18 % (5) of the sales

  
	
  12.

  	
   

  	
  Nds_18

  	
   

  	
  N (20.4)

  	
   

  	
  VAT amount (roubles, kopecks) liable to taxation at the rate of 18 %
  (5) of the sales

  
	
  13.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (20.4)

  	
   

  	
  Sales total, excluding VAT (roubles, kopecks) liable to taxation at
  the rate of 10% (5) of the sales

  
	
  14.

  	
   

  	
  Nds_10

  	
   

  	
  N (20.4)

  	
   

  	
  VAT amount (roubles, kopecks) liable to taxation at the rate of 10 %
  (5) of the sales

  
	
  15.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (20.4)

  	
   

  	
  purchases liable to taxation at the rate of

  
	
  16.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (20.4)

  	
   

  	
  Sales total, excluding VAT (roubles, kopecks) liable to taxation at
  the rate of 20 %* (8) of the sales

  
	
  17.

  	
   

  	
  Nds_20

  	
   

  	
  N (20.4)

  	
   

  	
  VAT amount (roubles, kopecks) liable to taxation at the rate of 20 %*
  (8) of the sales

  
	
  18.

  	
   

  	
  No_nds

  	
   

  	
  N (20.4)

  	
   

  	
  Sales exempt from taxation (roubles, kopecks)

  
	
  19.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

  	
  Invoice indication (prepayment invoice-01/ service payment
  invoice-02)

  
	
  20.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

  	
  Indication of services liable to taxation at the rate of 0% VAT (1)

  
	
  21.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Legal address of the client (parent organization)

  
	
  22.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Date of liquidation of seller’s invoice

  
	
  23.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(21)

  	
   

  	
  Number of the payment-accounting document – payment order (by receipt
  of prepayment or by rendering of services at the expense of the earlier
  received prepayment).

  



 

















 


Form 2


 


Register of the Services of
Rostelecom and the prepayments on account of the rendering of the Services of
Rostelecom, included into the consolidated invoices, registered in the sales
log for


 


	
  Form

  number

  	
   

  	
  Ref.

  No.

  	
   

  	
  Unique

  identifier of the

  recipient of the

  bill

  	
   

  	
  Name
  of User

  	
   

  	
  Address
  of

  individual

  	
   

  	
  TIN of the

  client-individual

  	
   

  	
  Invoice

  number

  	
   

  	
  Cost of

  services 

  (including 

  VAT,

  roubles,

  kopecks)

  	
   

  	
  Amount of

  VAT in 

  service cost 

  (roubles, 

  kopecks)

  	
   

  	
  Invoice

  indication

  (prepayment

  invoice-01/

  service payment

  invoice-02)

  	
   

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8*

  	
   

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  Details
  of the payment-accounting document – 

  payment order (by receipt of prepayment or by

  rendering of services on account of the earlier received

  prepayments)

  	
   

  
	
  Number

  	
   

  	
  Date (DD.MM.YYYY)

  	
   

  
	
  9

  	
   

  	
  10

  	
   

  
	
  X

  	
   

  	
  X

  	
   

  
	
  ****

  	
   

  	
  ****

  	
   

  
	
  ****

  	
   

  	
  ****

  	
   

  



 






·      the indication 01 is used only for the
prepayments received on account of the rendering of the services. By the
registration of the invoices for the services, the payment for which was
performed as prepayment, the designation 02 is used.


 


The description of the fields
for the DBF file


 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 42

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Accounting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

  	
  The code of the Operator is unique and is assigned by Rostelecom

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  C(80)

  	
   

  	
  Name of User

  
	
  6.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Address of
  individual

  
	
  7.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the
  client

  
	
  8.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Invoice
  number

  
	
  9.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Cost of services (including VAT, roubles, kopecks)

  
	
  10.

  	
   

  	
  Nds

  	
   

  	
  N (20.4)

  	
   

  	
  Amount of VAT in service cost (roubles, kopecks)

  
	
  11.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

  	
  Invoice indication (prepayment invoice-01/ service payment
  invoice-02)

  
	
  12.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C (21)

  	
   

  	
  Details of the payment-accounting document – payment order (by
  receipt of prepayment or by rendering of services at the expense of the
  earlier received prepayment). Number

  
	
  13.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Details of the payment-accounting document – payment order (by
  receipt of prepayment or by rendering of services at the expense of the
  earlier received prepayment). Date (DD.MM.YYYY)

  



 

















 


Form 3


 


The Report for the formation
of the purchase log


 


 


	
   

  	
   

  	
   

  	
   

  	
  Unique

  identifier

  of the recipient 

  	
   

  	
  Details of the seller’s

  invoice

  	
   

  	
  Date of

  liquidation 

  of seller’s

  	
   

  	
  Date of

  registration of 

  goods (works,

  	
   

  	
   

  	
   

  	
  TIN

  	
   

  	
   

  	
   

  	
  Country

  of origin

  of the

  goods

  CUSTOMS

  	
   

  	
  Purchase

  total,

  including

  VAT

  	
   

  
	
  Form

  number

  	
   

  	
  No.

  	
   

  	
  of the

  bill

  	
   

  	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  	
   

  	
  invoice

  (DD.MM.YYYY)

  	
   

  	
  services

  (DD.MM.YYYY)

  	
   

  	
  Seller’s

  name

  	
   

  	
  of the

  seller

  	
   

  	
  KPP

  of
  the  seller

  	
   

  	
  DECLARATION

  number

  	
   

  	
  (roubles,

  kopecks)

  	
   

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2a

  	
   

  	
  26

  	
   

  	
  3**

  	
   

  	
  4****

  	
   

  	
  5

  	
   

  	
  5a****

  	
   

  	
  5b****

  	
   

  	
  6*

  	
   

  	
  7

  	
   

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 




	
  Including

  	
   

  	
   

  	
   

  
	
  purchase liable to taxation at the rate of

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  18
  per cent 

  	
   

  	
  10
  per cent

  	
   

  	
   

  	
   

  	
  20
  per cent*

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  (8)

  	
   

  	
  (9)

  	
   

  	
   

  	
   

  	
  (11)

  	
   

  	
   

  	
   

  	
  Indication

  	
   

  
	
  Cost of

  	
   

  	
   

  	
   

  	
  Cost of

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Cost of

  	
   

  	
   

  	
   

  	
  Purchases

  	
   

  	
  of services

  	
   

  
	
  purchases

  	
   

  	
  VAT

  	
   

  	
  purchases

  	
   

  	
  VAT

  	
   

  	
   

  	
   

  	
  purchases

  	
   

  	
   

  	
   

  	
  exempt from

  	
   

  	
  liable to

  	
   

  
	
  without VAT

  	
   

  	
  amount

  	
   

  	
  without VAT

  	
   

  	
  amount
  

  	
   

  	
  0
  per cent

  	
   

  	
  without VAT

  	
   

  	
  VAT
  amount

  	
   

  	
  taxation

  	
   

  	
  taxation at

  	
   

  
	
  (roubles,

  	
   

  	
  (roubles,

  	
   

  	
  (roubles,

  	
   

  	
  (roubles,
  

  	
   

  	
  (roubles,
  

  	
   

  	
  (roubles, 

  	
   

  	
  (roubles,

  	
   

  	
  (roubles,

  	
   

  	
  the rate of

  	
   

  
	
  kopecks)

  	
   

  	
  kopecks)

  	
   

  	
  kopecks)

  	
   

  	
  kopecks)

  	
   

  	
  kopecks)

  	
   

  	
  kopecks)

  	
   

  	
  kopecks)

  	
   

  	
  kopecks)

  	
   

  	
  0% VAT

  	
   

  
	
  8a

  	
   

  	
  8b

  	
   

  	
  9a*

  	
   

  	
  9b*

  	
   

  	
  10*

  	
   

  	
  11a*

  	
   

  	
  11b*

  	
   

  	
  12*

  	
   

  	
  13

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  






 


	
  Director

  	
  (Full name)

  
	
  Chief accountant

  	
  (Full name)

  



 






* - the columns are not filled.


 


** - the date of prepayment receipt.


 


*** - the last date of the service month.


 


**** - User’s details.


 


The description of the fields
for the DBF file


 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 43

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Accounting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

  	
  The code of the Operator is unique and is assigned by Rostelecom

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Details of the seller’s invoice Number

  
	
  6.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

  	
  Details of the seller’s invoice Date (DD.MM.YYYY)

  
	
  7.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Date of liquidation of the seller’s invoice (DD.MM.YYYY)

  
	
  8.

  	
   

  	
  Accept_dat

  	
   

  	
  D

  	
   

  	
  Date of registration of the receipt of goods (works, services)
  (DD.MM.YYYY)

  
	
  9.

  	
   

  	
  Sel_name

  	
   

  	
  C (120)

  	
   

  	
  Name of the
  seller

  
	
  10.

  	
   

  	
  Sel_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the
  seller

  
	
  11.

  	
   

  	
  Sel_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP of the
  seller

  
	
  12.

  	
   

  	
  Customs

  	
   

  	
  C (50)

  	
   

  	
  Country of origin of the goods. Cargo Customs Declaration 

  



 

















 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
   

  	
   

  	
  Declaration_num

  	
   

  	
   

  	
   

  	
  number

  
	
  13.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Purchase total, including VAT (roubles, kopecks)

  
	
  14.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (20.4)

  	
   

  	
  Purchase total, excluding VAT (roubles, kopecks) liable to taxation
  at the rate of 18 % (8)

  
	
  15.

  	
   

  	
  Nds_18

  	
   

  	
  N (20.4)

  	
   

  	
  VAT amount (roubles, kopecks) liable to taxation at the rate of 18 %
  (8)

  
	
  16.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (20.4)

  	
   

  	
  Purchase total, excluding VAT (roubles, kopecks) liable to taxation
  at the rate of 10 % (5) of the sales

  
	
  17.

  	
   

  	
  Nds_10

  	
   

  	
  N (20.4)

  	
   

  	
  VAT amount (roubles, kopecks) liable to taxation at the rate of 10 %
  (5) of the sales

  
	
  18.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (20.4)

  	
   

  	
  –

  –

  –

  	
  Including, 

  purchases liable to taxation at the rate of

  0 per cent

  
	
  19.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (20.4)

  	
   

  	
  Purchase total, excluding VAT (roubles, kopecks) liable to taxation
  at the rate of 20 %* (8) of the sales

  
	
  20.

  	
   

  	
  Nds_20

  	
   

  	
  N (20.4)

  	
   

  	
  VAT amount (roubles, kopecks) liable to taxation at the rate of 20 %*
  (8) of the sales

  
	
  21.

  	
   

  	
  No_nds

  	
   

  	
  N (20.4)

  	
   

  	
  Purchases exempt from taxation (roubles, kopecks)

  
	
  22.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

  	
  Indication of services liable to taxation at the rate of 0% VAT -1,
  at other rates - 2

  



 

















 


Form 4


 


Register of the prepayments on account of the
rendering of the Services of Rostelecom, included into the consolidated
invoice, registered in the purchase log for


 


	
  Form

  number

  	
   

  	
  Ref.

  No.

  	
   

  	
  Unique

  identifier of the

  recipient of the

  bill

  	
   

  	
  Name of User

  	
   

  	
  Invoice

  number

  	
   

  	
  Cost of

  services

  (including

  VAT,

  roubles,

  kopecks)

  	
   

  	
  Amount
  of

  VAT in

  service

  cost

  (roubles,

  kopecks)

  	
   

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3*

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  Details
  of the payment order

  	
   

  
	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  	
   

  
	
  6

  	
   

  	
  7

  	
   

  
	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  



 






* - invoice number assigned upon receipt of
the prepayment


 


The description of the fields
for the DBF file


 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires
  the value of 44

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Accounting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

  	
  The code of the Operator is
  unique and is assigned by Rostelecom

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the
  bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  C (80)

  	
   

  	
  Name of User

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Invoice number

  
	
  7.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Cost of services (including VAT, roubles,
  kopecks)

  
	
  8.

  	
   

  	
  NDC

  	
   

  	
  N (20.4)

  	
   

  	
  Amount of VAT in service cost (roubles,
  kopecks)

  
	
  9.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(25)

  	
   

  	
  Details of the payment order Number

  
	
  10.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Details of the payment order Date
  (DD.MM.YYYY)

  



 

















 


Form 5


 


Register of the Services
which were rendered at 0% VAT for


 


	
  Form 

  	
   

  	
  Name of representative

  	
   

  	
  Cost of 

  	
   

  	
  Details of the invoice

  	
   

  
	
  number

  	
   

  	
  offices

  	
   

  	
  services

  	
   

  	
  Number

  	
   

  	
  Date

  	
   

  
	
   

  	
   

  	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  Details
  of the letter of confirmation

  	
   

  	
  Details
  of the agreement with

  the User

  	
   

  
	
  Number

  	
   

  	
  Date

  	
   

  	
  Number

  	
   

  	
  Date

  	
   

  
	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  
	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  Director

  	
  (Full name)

  
	
  Chief accountant

  	
  (Full name)

  



 


The description of the fields
for the DBF file


 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 44

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Accounting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

  	
  The code of the Operator is unique and is assigned by Rostelecom

  
	
  4.

  	
   

  	
  Prs_n

  	
   

  	
  C(100)

  	
   

  	
  Name of
  representative offices

  
	
  5.

  	
   

  	
  Embassy_n

  	
   

  	
  N (20.4)

  	
   

  	
  Cost of
  services

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  C(21)

  	
   

  	
  Details of the invoice Number

  
	
  7.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

  	
  Details of the invoice Date

  
	
  8.

  	
   

  	
  Lettr_num

  	
   

  	
  C(21)

  	
   

  	
  Details of the letter of confirmation Number

  
	
  9.

  	
   

  	
  Lettr_date

  	
   

  	
  D

  	
   

  	
  Details of the letter of confirmation Date

  
	
  10.

  	
   

  	
  Contract_n

  	
   

  	
  C(25)

  	
   

  	
  Details of the Contract with the users Number

  
	
  11.

  	
   

  	
  Contract_d

  	
   

  	
  D

  	
   

  	
  Details of the Contract with the users Date

  



 


Note to drawing up of Forms:


 


The
transferred files must be named in accordance with the following name
structure:


 


·      XXXX ZZZZZZ FFF UU.DBF,


·      XXXX- four-digit sign-digit operator number
assigned by Rostelecom – KUBN


·      ZZZZZZ – accounting period in the form YYYYMM


·      FF – conventional number of the form of the Operator’s report. Can acquire the values: 41,42,43,44,45


·              UU – ordinal number of the report. The ordinal
number of the document sent by the communication Operator to Rostelecom for the
first time is always indicated 00. In case of
detection of discrepancy between the Operator’s data and the data of Rostelecom
on the data contained in the file or its faulty filling the Operator prepares a
new amended version of the file and sends it to Rostelecom in accordance with
the terms determined by the conditions of the agency agreement. Every new
version of the file is formed by means of increasing the document ordinal
number by 1.


 

















 


	
  For Rostelecom:

  	
  For Operator:

  
	
   

  	
   

  
	
  General Director  

  	
  General Director  

  
	
  OAO Rostelecom

  	
  OAO STC:

  
	
   

  	
   

  
	
   

  	
  D.Ye. Yerokhin  

  	
   

  	
  G.A. Romsky

  
	
                      200     

  	
                      200     

  
	
  Seal here

  	
  Seal here

  
				



 














 


“Appendix No. 5 hereto shall be amended
as Follows: ”


 


Appendix No. 5


to Agreement No. 750-05-23


dated January 01, 2006


 


Act of Acceptance of Services Rendered


 


	
   

  	
  Form on OKUD

  	
   

  
	
  Contractor, legal address, contact phone,
  fax. 

  	
  OKPO

  	
   

  
	
  Customer, legal address, contact phone,
  fax.

  	
  OKPO

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  Type of Activity per OKDP

  	
   

  
	
   

  	
  Operation type

  	
   

  



 


Act of Acceptance of Services No.                  
dated
                  200  


Under Agreement No.                  
dated
                  200  


for
                            
month


 


This report is drawn by and between Open Joint-Stock Company for Long-Distance and International
Telecommunications “Rostelecom”, hereinafter referred to as “Rostelecom”,
represented by
                                            ,
authorized to act by
                                    ,
on the one part, and Southern Telecommunications Company, an Open Joint Stock
Company, hereinafter referred to as the “Operator”, represented by
                                            ,
authorized to act by
                                    
on the other part, to certify that the Operator has rendered to Rostelecom the
following services:


 


	
  Ref.

  	
   

  	
  Description of the

  	
   

  	
  Details of the seller’s invoice 

  Number

  	
   

  	
  Service tariff,

  RUR/service

  cost calculation

  	
   

  	
  Service Cost

  net VAT, 

  	
   

  	
  VAT, 

  	
   

  	
  Service Cost 

  inc. VAT,

  	
   

  
	
  No.

  	
   

  	
   service

  	
   

  	
  Title

  	
   

  	
  Value

  	
   

  	
  base unit or  %

  	
   

  	
  roubles

  	
   

  	
  roubles

  	
   

  	
  roubles

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  
	
  1

  	
   

  	
  List of services as per Appendix No. 2

  	
   

  	
  Revenue earned

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2

  	
   

  	
  List of services as per Appendix No. 2

  	
   

  	
  LD/IN out going traffic

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  3

  	
   

  	
  Preparation of report forms

  	
   

  	
  Set of report forms

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


The rendered services cost aggregated 
                ,
including VAT               .


The services were presented properly and
according to Agreement terms.


 


	
  Rostelecom:

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General
  Director

  
	
  OAO Rostelecom

  	
   

  	
  OAO
  STC

  
	
   

  	
   

  	
   

  
	
                                                D.Ye. Yerokhin

  	
   

  	
                                               G.A. Romsky

  
	
  Dated
                              
  2005

  	
   

  	
   

  	
  Dated
                              
  200  

  	
   

  
	
  Seal here

  	
   

  	
   

  	
  Seal here

  	
   

  



 

















 


26.      “Appendix 6 hereto shall be amended as follows ”


 


Appendix No. 6

to Agreement No. 750-05-23 

dated January 01, 2006


 


List of Reporting Forms


 


1. The
Operator branches provides the information for forming the OAO Rostelecom
reports based on the following forms of state statistics reporting:


 


1. F 88 Outgoing payable exchange data - presented monthly


 


2. F 4 Data of exchange over the telecommunication networks - presented
once in a quarter


 


3. F 12 Data of incomes of communication companies - presented monthly


 


4. F 65 Data of incomes from telecommunications services - presented
once in a quarter


 


The Order of data presentation
to the Rostelecom Main Computer Center


 


Data, according to the statistic accounts forms by way of universal
pattern are passed to Rostelecom. The information is presented in electronic
format by e-mail gvc.fstat@rt.ru.


 


When compiling the title page of the universal pattern be sure to
indicate the enterprise’s unique number as registered with the MCC in respect
of the data to be reflected in the OAO Rostelecom statistical reporting form.


 


Term for submission to the Main Computer
Center:


 




	
  form No.

  	
   

  	
  Term for submission to the MCC 

  by Operator’s branches*

  
	
  12

  	
   

  	
  7

  
	
  4

  	
   

  	
  7

  
	
  88

  	
   

  	
  5

  
	
  65

  	
   

  	
  27

  






 






* The day of a month, going after the
accounting period is shown.


 


Entity codes for completion of the template


 


	
  OJSC
  “Southern  

  	
   

  	
  53105
  “SVYAZINFORM”, ASTRAKHAN REGION”

  
	
  Telecommunications

  	
   

  	
  53205 “VOLGOGRADELEKTROSVYAZ”

  
	
  services 

  	
   

  	
  53805
  “ELEKTROSVYAZ”, REPUBLIC OF KALMYKIA

  
	
  Company”

  	
   

  	
  54005
  “KUBANELEKTROSVYAZ”

  
	
   

  	
   

  	
  54015
  “ELEKTROSVYAZ”, REPUBLIC OF ADYGHEIA

  
	
   

  	
   

  	
  54105
  “ELEKTROSVYAZ”, STAVROPOL TERRITORY

  
	
   

  	
   

  	
  54115
  “KARACHAY-CHERKESSKELEKTROSVYAZ”

  
	
   

  	
   

  	
  54205 “ROSTOVELEKTROSVYAZ”

  
	
   

  	
   

  	
  54405
  “KABBALKTELECOM”

  
	
   

  	
   

  	
  54505
  “SEVOSETINELEKTROSVYAZ”

  



 

















 


Example of the filling the sample.


 


	
  Name of firm (business unit)

  	
   

  	
  Moscow branch of OJSC “Center Telecom”

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  
	
  Firm code

  	
   

  	
  51500

  	
   

  	
  OKDP

  	
   

  	
  5420030

  
	
  Head of firm (business unit)

  	
   

  	
  Parfenov A.I.

  	
   

  	
  OKONKh

  	
   

  	
  52300

  
	
   

  	
   

  	
   

  	
   

  	
  OKATO

  	
   

  	
  50401372000

  
	
  OKPO (8 characters)

  	
   

  	
  04856347

  	
   

  	
  OKOGU

  	
   

  	
  49008

  
	
  Business unit code

  	
   

  	
  0

  	
   

  	
  OKOPF

  	
   

  	
  90

  
	
   

  	
   

  	
   

  	
   

  	
  OKFS

  	
   

  	
  34

  



 


2. User receivables reporting form


 


	
  User category

  	
   

  	
  Receivables as of the

  reporting date,

  	
   

  	
   

  	
   

  	
  Including 

  (days overdue)

  	
   

  
	
  (type)

  	
   

  	
  roubles

  	
   

  	
  Including

  	
   

  	
  1-30

  	
   

  	
  31-90

  	
   

  	
  91-180

  	
   

  	
  181-360

  	
   

  	
  >360

  	
   

  
	
  Individuals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Commercial entities

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


The indicated documents are presented by the Operator no later than the
15th day of the month following the accounting quarter. The data
must be submitted in the written and electronic form to the following
addresses: fax – (495)973-99-38, e-mail Analitic@rt.ru


 


Contact Tel:


 


The Parties
have agreed that in the event of modification of SSKI Svyazinvest reporting
forms, the Operator will complete the appropriate reforms using the adjusted
forms subject to such modifications. The Parties undertake to agree the format
of the data submitted to Rostelecom within 5 (five) business days following the
date of receipt from Svyazinvest of notice of modifications (new templates or
new formats of SSKI forms).


 


”.


 


27.      Appendix 7 hereto shall be amended as follows “


 


Appendix No. 7


to Agreement No. 750-05-23


dated January 01, 2006


 


Parties Mutual Settlement Procedure


 


1.
The monetary obligations of the Operator to Rostelecom (para. 4.1.1 of the
Agreement).


 


1.1.
Within the term before the 28th day of the Billing period the
Operator must transfer to Rostelecom one hundred per cent (100%) of the Accrued
income for the month preceding the Billing period for the Telecommunications
Services rendered during all periods preceding the Billing period, in
accordance with the Operator’s Report.


 

















 


1.2.
Irrespective of any provision of para. 1.1 of this Appendix 7 contradicting the
understated, before the 28th day of the Billing period the Operator
must transfer to Rostelecom, irrespective of the amount of payment received in
the month preceding the Billing period, no less than the Minimal payment in the
amount of 32 % of the Accrued income for the Connection Services rendered
during the month preceding the Billing period with consideration of adjustments
made in accordance with the Operator’s Report and Appendix 9 hereto.


 


1.3.
Rostelecom presents to the Operator the invoice for the payment of the Revenue
earned, for the amount determined with the consideration of paras 1.1. and 1.2.
hereof, before the 20th day of the Billing period.


 


2.
The monetary obligations of Rostelecom to the Operator (para. 4.1.2. of
the Agreement).


 


2.1.
Rostelecom is obliged to pay to the Operator the consideration for the services
rendered by the Operator to Rostelecom in accordance with para. 2.2 and
the remuneration for the fulfillment by the Operator of the commission
specified in para. 2.1. of Section 2 of this Agreement, within the
terms and in the amount stated below. The total sum of the monetary obligations
of Rostelecom for the services rendered to Rostelecom by the Operator in
accordance with para. 2.2 and the remuneration for the commission
performed by the Operator, specified in para. 2.1. of Section 2 of
the Agreement, in every corresponding period is calculated on the basis of the
Acceptance Acts signed by the Parties for the corresponding periods.


 


2.2.
Within the term before the 28th day of the Billing period Rostelecom
is obliged to transfer to the Operator the payment in the amount Y, which equals the sum of the payments not transferred by
Rostelecom by the above indicated date of payment for the services under the
Agreement rendered Rostelecom by the Operator during all the periods previous
to corresponding Billing period, the cost of which has been estimated in
accordance with Appendix 2 to the Agreement. At that, the maximum amount of
payment Y, due to transfer in every Billing
period equals M, the value calculated for every
Billing period by the following formula:


 


M = A earned – A min.   where


 


M – is the maximum
value of payment Y due to payment to the Operator
by Rostelecom  in the corresponding
Billing period.


 


A earned - is the Revenue
earned in the month previous to Billing period, in accordance with the Operator’s
Report, for the Telecommunication Services rendered by Rostelecom to the Users
during all periods previous to Billing period.


 


A min. – is  the amount of the Minimum payment, in accordance with
para. 1.2. hereof.


 


The
calculated payment Y is offset for
the operator against the payment for the services rendered by the Operator to
Rostelecom under this Agreement for all periods of its validity, in the part in
which these services were not paid for by the moment of the calculation of the
payment.  The Parties agree that in the
first place the payments account for the services rendered during the earlier
periods.


 


2.3.
Rostelecom effects payments to the Operator, in accordance with para. 2.2.
hereof, until the amount of all payments made by Rostelecom in accordance with
this para. 2 equals the total cost of the services rendered by the
Operator to Rostelecom under this Agreement.


 

















 


2.4.
The Operator bills Rostelecom for the payments specified in para. 2.2.
hereof, in amounts calculated in accordance with the specified Clause, before
the  20th day of the month in
which the corresponding payment is due to be made.


 


3.
In order to cancel (partially cancel) the obligations indicated in para. 1
and 2 hereof, as well as the obligations of Rostelecom to the Operator arising
from the Agreement on connection of telecommunications services networks No.                           
in the redaction dated
                          
(hereinafter – “Agreement on connection”), the Parties agree upon monthly
offsetting of claims by means of signing Offset Acts on the dates when such
obligations must be fulfilled in accordance with this Agreement and the
Agreement on connection.”


 


28.      Appendix 8 hereto shall be amended as follows “


 


Appendix No. 8 to Agreement No. 750-05-23


dated January 01, 2006


 


Procedure for Checking Operator for the Correct Performance of the
Agreement Terms


 


1.         The
Appendix determines the list of measures, which should be taken by the Parties
(Rostelecom and Operator) for the control of completeness and fidelity of the
Operator’s Reports on the volume and accrual proceeds for the provided
telecommunications services.


 


2.         The
Appendix determines the methods of checking Operator’s Reports on the volume
and accrual proceeds for the provided telecommunications services.


 


3.         The
realization of the control may be initiated during the period of validity of
the current Agreement.


 


4.         The
reasons for the beginning of implementation the control measures are:


 


discrepancies of the total cost and volume
data parameters of the Rostelecom and Operator’s reports, exceeding 3%
relatively to the indices of the Rostelecom,


 


complaints from the Users side.


 


5.         The
following actions can be performed in the control:


 


reconciliation of the Operator’s Reports and
Rostelecom data;


 


detailed reconciliation the Parties data;


 


comprehensive technical study;


 


the checking of the fidelity of VAT rates
adaptation;


 


the checking of the fidelity of adaptation
the tariffs for telecommunications services provided by Rostelecom upon the
issue of the bills;


 


clarification of the reasons of origin
(increasing/decreasing) notes payable by the Users and so on.


 


6.         Revise
of the Operator’s Reports and Rostelecom data.


 


6.1.      The basis
for reconciliation of the Operator’s Reports and Rostelecom data is the
discrepancy in cost and volume parameters in Operator’s Reports and Rostelecom
data.


 

















 


6.2.      Rostelecom
forms and directs to the Operator comparative analysis of the Operator’s
Reports (tables 1.1-1.6 Appendix 3 to the Agreement) and Rostelecom data table
1 format (Excel format) of this Appendix, marking out directions (no more than
5), on which the discrepancies are the largest.


 


6.3.      Operator
during 5 business days realizes counter-analysis of the Rostelecom report in
order to using the terms of 
telecommunications services:


 


minimal  non-tariff limit of the calls,


 


type of the calls number
round-off,


 


tariffs.


 


6.4.      If Operator
revealed the mistake on the stage, stated in par. 6.3 of this Appendix, and its
correction removed the discrepancies, then the Parties co-ordinate the term of
the mistake removal, the correction of the original documents (Operator’s
Reports, User bills and so on) and state the date of re-calculation.


 


6.5.      If the
mistake was not found or its correction didn’t remove the discrepancies, then
the Parties fix such discrepancies in reconciliation report.


 


7.         Detailed
reconciliation


 


7.1.      The ground
for the detailed reconciliation are discrepancies fixed in the reconciliation
report on the stage of revise the Operator’s Reports and Rostelecom data.


 


7.2.      The Parties
adjust with the operation factors of the detailed reconciliation:


 


time factors (month, week, day, hour and so
on),


 


ancillary parameters (switchboards, trunks,
numbering capacity),


 


directions of the detailed reconciliation
(codes ABC/DEF),


 


size of the detailed reconciliation,


 


data exchange type.


 


The format sample for accordance of measured
service data for a detailed revise, indicated in Table 2 of the Appendix, can
be changed depending on technical abilities of the Parties.


 


7.3.      Detailed reconciliation is conducted under the agreement of the Parties
using the resources of Rostelecom and/or Operator. The results of the
reconciliation, performed by Rostelecom, send to the address of Operator not
later than after 7 business days from matching of the operation factors,
indicated in para. 7.2 of the Appendix.


 


7.4.      The parties
conduct analysis of the results of the detailed reconciliation.


 


If Operator revealed the mistake on the
stage, stated in para. 7.3 of the Appendix, and it’s correction removed
the discrepancies, then the Parties co-ordinate the term of the mistake
removal, the correction of the primary documents (Operator’s Reports, User
bills and so on) and state the date of re-calculation.


 

















 


7.5.      If the mistake was not found or it’s correction didn’t remove the
discrepancies, then the Parties fix such discrepancies in revise statement not
later than 3 business days after results of the detailed revision will be
ready. The Parties will co-ordinate the next steps:


 


Another additional, ancillary parameters of
the reconciliation are selected (repeated execution of the stage of the
detailed reconciliation),


 


comprehensive technical study should be
performed.


 


8.         Comprehensive
technical study.


 


8.1.      The reason
for the performance of the comprehensive technical study is coordinated on the
previous stages statements and the absence of the ascertained reasons for
discrepancies.


 


8.2.      Under the
frame of the comprehensive technical study it can be realized by the associated
Parties:


 


verification of capacity for work of
communication channels;


 


verification of the recording
completeness  of the tariff files;


 


verification of recording conditions of the
tariff files;


 


registration of the probing calls;


 


verification of the routing Regulations;


 


verification of the software, used in the
system of collection and processing of tariff information and so on;


 


using indirect methods of research.


 


8.3.      After
getting the results the report is developed and agreed by the Parties, and the
used methods, conclusions, recommendations for eliminating the reasons, caused
the discrepancies, the terms of removal such reasons are indicated therein.  According to the conclusions of the
comprehensive technical study report, the decision is taken about the date of
re-calculation and necessity of adjustment of the bills, presented to the
Users.


 


Table 1. Dedicated reconciliation form


 


	
   

  	
   

  	
  Zone

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Discrepancies

  	
   

  
	
   

  	
   

  	
  ABC of

  	
   

  	
  User

  	
   

  	
  Tariff

  	
   

  	
   

  	
   

  	
  Direction

  	
   

  	
  Rostelecom data

  	
   

  	
  Operator data

  	
   

  	
  %

  	
   

  	
  %

  	
   

  
	
  Period

  	
   

  	
  Operator

  	
   

  	
  category

  	
   

  	
  category

  	
   

  	
  Direction

  	
   

  	
  code

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  total

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  total

  	
   

  	
  (min)

  	
   

  	
   (roubles)

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Table 2. Format of call service data


 


Data should be presented in electronic file using format dbf or xls


 


	
  Tel_A*

  	
   

  	
  Tel_B*

  	
   

  	
  Mn_I*

  	
   

  	
  Mn_O*

  	
   

  	
  Date*

  	
   

  	
  Time*

  	
   

  	
  D_sec*

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 






* fill-in
spaces are marked


 

















 


Field Tel_A*: Number of the
subscriber A phone


Field Tel_B*: Number of the
subscriber B phone


Field Mn_I*: Mnemonics of
incoming group of channels


Field Mn_O*: Mnemonics of
outgoing group of channels


Field Date*: Date of the call beginning (DDMMYY)


Field Time*: Time of the call
beginning (HHMMSS)


Field D_sec*: Call duration (in
seconds)


 


	
  Rostelecom

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General
  Director

  
	
   

  	
   

  	
   

  
	
  OAO Rostelecom

  	
   

  	
  OAO
  STC

  
	
   

  	
   

  	
   

  
	
                               D.Ye. Yerokhin

  	
   

  	
                               G.A. Romsky

  
	
                            200  

  	
   

  	
                            200  

  
	
  Seal here

  	
   

  	
  Seal here

  



 


».


 


30.   Attachment 9 shall be supplemented with a new Section 8
as follows:


 


“8. Provision of information on user
receivables with a view to create bad debt provisions for taxation purposes.


 


Each quarter, prior to the 15th
day of the month following the last month of the quarter, the Operator submits
to Rostelecom a report detailing indebtedness for the services provided by
Rostelecom as of the last day of the quarter, using electronic Form No. 9
(Excel file).”.


 


31.      Section 4 of Attachment 9 to the Agreement
shall be amended as follows:


 


“4. 
Adjustment of Indebtedness


 


4.1                       In case of errors that have caused misstatement
of amount of Receivables due from Users and Payables due Users are detected,
the indebtedness can be adjusted in accordance with the procedure outlined in
the present clause.


 


4.2                       In accordance with the present clause, it is
required to conduct adjustment of misstatements of Receivables due from Users
and Payables due Users, which have emerged in the result of:


 


·      errors of
the Operator during classification of monetary funds received from users;


 


·      errors
during accrual of indebtedness for Rostelecom long-distance and international
telecommunications services (excluding cases of illegal and unauthorized
connection to the Operator’s communication network).


 


4.3        Adjustment of indebtedness is carried out on a
monthly basis. Adjustment reports are submitted two times each year: prior to July 31
with respect to the adjustments made during the period starting on January 01
and ending on June 30, and prior to January 31 with respect to the
adjustments made during the period starting on July 01 and ending on December 31.


 


4.4        For adjustment of indebtedness the Operator
draws up and submits to Rostelecom the following documents:


 

















 


·      List of
adjustments of Receivables due from Users and Payables due Users as per Form 1
of the Regulations;  the said list is
submitted on a monthly basis subject to the deadlines specified for the
submission of the Operator’s report;


 


·      Copies of
documents confirming necessity of adjustment of Receivables due from Users and
Payables due Users (acts of settlements reconcilement, invoices, payment
documents, claims, judicial decisions, etc.); 
the said documents are submitted by the Operator within 30 days following
the date of receipt from Rostelecom of the appropriate written request.


 


·      Register of
documents confirming necessity of adjustment of Receivables due from Users and
Payables due Users as per Form 2 of the present Regulations.  The said document is submitted within the
time period specified in the preceding Clause.


 


The documents are submitted by the Operator
in the form of hard copies or electronically (in Excel format, with the
exception of copies of documents confirming necessity of adjustment of
Receivables due from Users and Payables due Users).


 


4.5                       In case comments on the documents submitted by
the Operator are present, Rostelecom notifies the Operator in writing not later
than 45 days from the date of presentation of documents.  During 30 days from the moment of receipt of
such notification the Operator must remove the revealed comments and submit to
Rostelecom documents, which have been commented on by Rostelecom, anew.


 


4.6                       Where debt corrections are connected with
corrections of Previous Revenues, the amount of these corrections is to be
taken by the parties into account during the correction period.


 


32.                  Paragraph 5.2. of clause 5 of Appendix 9 hereto
shall be amended as follows: “5.2 As per results of inventory the Operator
draws up:


 


·      Inventory
Deed as per Form 3 of the Regulations;


 


·      Appendices
to Inventory Deed as per Form 4 of the Regulations;


 


·      List of
adjustments of Receivables due from Users and Payables due Users as per Form 1
of the Regulations;


 


·      copies of
documents confirming necessity of adjustment of Receivables due from Users and
Payables due Users (acts of settlements reconcilement, invoices, payment
documents, claims); the said documents are submitted by the Operator within 30
days following the date of receipt from Rostelecom of the appropriate written
request.


 


·      Register of
documents confirming necessity of adjustment of Receivables due from Users and
Payables due Users as per Form 2 of the present Regulations.


 


Documents are submitted by the Operator on
paper (excluding Appendices to Inventory Deed) and electronically (Excel
format, except document copies confirming the necessity of adjustment of
Receivables due from Users and Payables due Users) not later than January 31
of the year which follows the year the inventory is taken as of September 30.


 

















 


33.      Clause 6.3.2 of Attachment 9 to the Agreement
shall be amended as follows:


 


“Not later than 20 days after measures indicated in para. 6.3.1.
have been taken, the Operator suspends access to Rostelecom services and
restricts access to certain types of services rendered by Rostelecom in
accordance with Public Offer (Appendix No.1).


 


34.      Clause 6.6 of Attachment 9 to the Agreement
shall be amended as follows:


 


During 5
working days from the moment of receipt from the Operator of information
indicated in para. 6.5., Rostelecom independently effects payment of the
state duty. For the purpose of claim filing, original payment documents
certifying payment of the state duty (with relevant bank remarks) are to be
sent to the Operator. Payment of the state duty constitutes the grounds for the
filing by the Operator of the claim for the collection of indebtedness.”.


 


35.      Rostelecom furnishes the Operator with
directions for the completion of forms listed in Attachment 9 to the Agreement
not later than on February 10, 2006.


 


36.      This additional Agreement is an integral part
of the Agreement.


 


37.      All terms used in this additional Agreement
have a meaning, fixed for them in the Agreement.


 


38.      All the rest, not indicated in this additional
Agreement, is subject to the provisions of the Agreement.


 


39.      This additional Agreement is issued in the
Russian language in two original counterparts, one for  each Party.


 


40.      This additional Agreement comes into effect on
the date of its execution. The Parties recognize that the terms and conditions
of their Agreement shall apply to their relationships arising as from the date
of Agreement No. 750-05-23 dated January 01, 2006.


 


Details and Signatures of the Parties


 


	
  OAO
  Rostelecom:

  	
   

  	
  OAO
  STC:

  
	
   

  	
   

  	
   

  
	
  Legal
  address: 5, Delegatskaya st.,

  	
   

  	
  Legal address:
  66, Karasunskaya st.,

  
	
  Moscow
  127091

  	
   

  	
  Krasnodar
  355000

  
	
   

  	
   

  	
   

  
	
  General
  Director

  	
   

  	
  General
  Director

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                                         D.Ye. Yerokhin

  	
   

  	
                                         G.A. Romsky

  
	
  Dated                                  
  2006

  	
   

  	
  Dated                                  
  2006

  
	
  Seal here

  	
   

  	
  Seal here