Exhibit 4.22.1  Additional Agreement No. 1 To contract between OAO Rostelecom and OJSC
VolgaTelecom No.1096-05(748-05-23)  dated December 27, 2005  Moscow
  Dated
  July 4, 2007  Rostelecom, Open Joint-Stock Company for Long-Distance and
International Telecommunications, hereinafter, Rostelecom,
represented by OAO Rostelecom General Director Dmitry
Yevgenievich Yerokhin, authorized to act by the Charter, on the one
part, and VolgaTelecom, Open Joint-Stock Company, hereinafter referred to as
the Operator, represented by OJSC VolgaTelecom General Director Sergey Valeryevich Omelchenko, authorized to act by the
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 to Contract No. 1096-05 (748-05-23) entered into by the Parties
on December 27, 2005 (hereinafter, the Contract), as follows:  1.          Clause 1.4 of the Contract shall be amended
as follows:  1.4 Accrued income means payments to the Operator by the Users
for the Telecommunication Services rendered in the corresponding month.  2.          Clause 1.6 of the Contract shall be
amended as follows:  1.6 Users means persons, including subscribers, ordering and/or
using the Services through the Operator, or through a telecommunications
operator whose telecommunication network is connected to the Operators network
at the local or zonal level and which is not an Affiliated Operator, provided
that settlements with such persons for the Telecommunication services provided
by Rostelecom are effected by the Operator in accordance with the terms and
conditions of this Agreement.  3.         Clause 1.7 of the Contract shall
be amended as follows:  1.7 Revenue
earned means 
the income actually received by the Operator from the Users in the
Billing period on account of payment for the Telecommunication Services.  3.          Clause 1.8.
of the Contract shall be amended as follows:  1.8 Billing period means a calendar month following the
Reporting period.  4.          Article 1 of the Contract shall
be supplemented with a new Clause 1.13 as follows:  1.13. Reporting period means a calendar month during which
Telecommunication Services were rendered to the Users.  5.          The Contract shall be supplemented
with Clause 3.3.13:  Provide
Rostelecom with information on telecommunication operators whose
telecommunication networks are connected to the Operators network on the local
or zonal level and that are not Associated Operators with whom the Operator
performs settlements for telecommunication services rendered by Rostelecom.  6.          Appendix 3 of the Contract shall be amended as follows:  Appendix No. 3 to Contract No. 1096-05
(748-05-23)  1


dated December 27, 2005  Form of the Operators Report on the accrued income paid for the Services
rendered to the Users Under Contract No.                  
dt.  Form 1.1 The report on the volumes and accrued income for the international
Telecommunication Services rendered to individuals (direction- and time-wise)
in the ABC zone of the Operator  Direction
  
  Direction
  code
  
  In
  minutes
  
  Tariff
  
  Total
  
  Tariff
  category1
  
  2
  
  3
  
  4
  
  5
  
  6Total
  
  X
  
  
  
  X  Form 1.2 The report on the volumes and accrued income for the international
Telecommunication Services rendered to self-sustained organizations (direction-
and time-wise) in the ABC zone of the Operator  Direction
  
  Direction
  code
  
  In
  minutes
  
  Tariff
  
  Total
  
  Tariff
  category1
  
  2
  
  3
  
  4
  
  5
  
  6Total
  
  X
  
  
  
  X  Form 1.3 The report on the volumes and accrued income for the international
Telecommunication Services rendered to budgetary organizations (direction- and
time-wise) in the ABC zone of the Operator  Direction
  
  Direction
  code
  
  In
  minutes
  
  Tariff
  
  Total
  
  Tariff
  category1
  
  2
  
  3
  
  4
  
  5
  
  6Total
  
  X
  
  
  
  X  Form 1.4 The report on the volumes and accrued income for the long-distance
Telecommunication Services  rendered to
individuals (direction- and time-wise) in the ABC zone of the Operator  Direction
  
  Direction
  code
  
  In
  minutes
  
  Tariff
  
  Total
  
  Tariff
  category1
  
  2
  
  3
  
  4
  
  5
  
  6Total
  
  X
  
  
  
  X  2


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
  
  Total
  
  Tariff
  category1
  
  2
  
  3
  
  4
  
  5
  
  6Total
  
  X
  
  
  
  X  Form 1.6 The report on the volumes and accrued income
for the long-distance Telecommunication Services rendered to budgetary
organizations (direction- and time-wise) in the ABC zone of the Operator  Direction
  
  Direction
  code
  
  In
  minutes
  
  Tariff
  
  Total
  
  Tariff
  category1
  
  2
  
  3
  
  4
  
  5
  
  6Total
  
  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 the company(organization 
  department)Document codeCompany code
  
  
  Code by OCIEADirector of the
  company(organization department)
  
  
  Code by OKONKhConsolidated account
  indication      (1 digit)
  0
  
  Code by OKATOCode by OKPO
                          (8
  digits)
  
  
  Code by OKOGUCode by OKPO of the
  organization 
  department
                    (8
  digits)
  
  
  Code by OKOPFCode of the subject
  of the Russian Federation (press the Select button,OK)
  
  
  Code by OKFSSelect:Code of the Form  by
  OKUD            (7
  digits)
  
  Code
  of the constituent entity of the Russian FederationOKType of
  report                              
  (from the list)
  01Code of the
  Form                            
  (2 digits)Code of the
  subsystem                    
  (3 digits)Financial
  year                             
  (4 digits)Accountable month
                     (from
  the list)Performer:Contact telephone:Date of report composition:Title-page filling
  check (TITUL)Additional
  information:Postal code:
                (6
  digits)Postal address:Code of the operator:                    (4
  digits)Outgoing ABC zone  When completing
the form lines please use the Notes (hints) to the boxes, picking up parameters
from the list (boxes C13, C17), as well as the buttons designated OK and 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  3


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, where  1.          XXXX- four-digit
sign-digit operator number assigned by Rostelecom  2.          ZZZZZZ  reporting
period in the form YYYYMM  3.          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)  4.          CCCCCCC  code of the
outgoing ABC (up to seven digits);  5.          UU  ordinal number of
the report. The ordinal number of the document sent by the telecommunications
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, 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.  Form 1.7  The consolidated report of the Operator on
the volumes and accrued income for the international and long-distance telecommunications
rendered to all categories of users  In roubles.Direction
  
  In minutes
  
  Without 
  VAT
  
  VAT
  
  Total1
  
  2
  
  3
  
  4
  
  5International telecommunications, totalIndividualsSelf-sustained organizationsBudgetary organizationsLong-distance telecommunications, 
  totalIndividualsSelf-sustained organizationsBudgetary organizationstotal  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  4


Name of the company(organization 
  department)Document codeCompany code
  
  
  Code by OCIEADirector of the
  company(organization department)
  
  
  Code by OKONKhConsolidated account indication
        (1 digit)
  0
  
  Code by OKATOCode by OKPO
                             (8
  digits)
  
  
  Code by OKOGUCode by OKPO of the
  organization 
  department
                         (8
  digits)
  
  
  Code by OKOPFCode of the subject
  of the Russian Federation
  
  
  Code by OKFS(press the Select button,OK)
  
  
  Select:Code of the Form  by OKUD
                 (7
  digits)
  
  
  Code
  of the constituent entity of the RussianType of report
                                    (from
  the list)
  01
  
  FederationOKCode of the Form
                                 (2
  digits)Code of the subsystem
                         (3
  digits)Financial year
                                 (4
  digits)Accountable month
                         (from
  the list)Performer:Contact telephone:Date of report composition:Title-page filling check (TITUL)Additional
  information:Postal code: (6 digits)Postal address:Code of the operator: (4 digits)Outgoing ABC zone    When completing
the form lines please use the Notes (hints) to the boxes, picking up parameters
from the list (boxes C13, C17), as well as the buttons designated OK and TITUL  2.     In Form 1.7. the Operator presents the consolidated data on
the volume and accrued income for the services rendered during the reporting
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, where  6.     XXXX- four-digit sign-digit
operator number assigned by Rostelecom  7.     ZZZZZZ  reporting period
in the form YYYYMM  8.     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)  9.     UU  ordinal number of the
report. The ordinal number of the document sent by the telecommunications
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.  5


Form 2.
The Operators report on the payments for the long-distance and international
telecommunications of OAO Rostelecom in  2.1.  Service rendering, service payments, service
arrears variation in                           ,
roubles, kopecks  Period of
  services
  
  Service arrears by the 
  beginning of the reporting 
  month
  
  Services rendered during the reporting month
  
  Service payments for the reporting monthFor the services
  liable to income
  tax at the rate
  of 18%
  
  For the 
  services 
  liable to
  income tax 
  at the rate 
  of 0%
  
  Long-distance 
  telecommunications
  
  International 
  telecommunicationsServices liable 
  to income tax 
  at the rate of 
  18%
  
  Services 
  liable to
  income tax
  at the rate
  of 0%
  
  Services liable 
  to income tax 
  at the rate of 
  18%
  
  Services 
  liable to
  income tax
  at the rate
  of 0%
  
  For the services liable to
  income tax at the rate of 
  18%
  
  For the services
  liable to income tax
  at the rate of 0%month
  
  year
  
  Total 
  sum
  
  Including
  VAT
  
  
  Total 
  sum
  
  Including
  VAT
  
  
  Total 
  sum
  
  Including
  VAT
  
  
  Total
  sum
  
  Including
  VAT1
  
  2
  
  3
  
  4
  
  5
  
  6
  
  7
  
  8
  
  9
  
  10
  
  11
  
  12
  
  13
  
  14
  Prepayment accounted for 
  service payments in the reporting 
  month
  
  Service arrears adjustment
  
  Debt write-off connected with 
  inventory
  
  Service arrears by the end of the
  reporting monthFor the services 
  liable to income tax
  at the rate of 18%
  
  For the 
  services 
  liable to
  income tax 
  at the rate 
  of 0%
  
  For the services
  liable to income tax
  at the rate of 18%
  
  For the 
  services 
  liable to
  income tax 
  at the rate 
  of 0%
  
  For the services 
  liable to income tax
  at the rate of 18%
  
  For the 
  services 
  liable to
  income tax 
  at the rate 
  of 0%
  
  For the services 
  liable to income tax 
  at the rate of 18%
  
  For the 
  services 
  liable to
  income tax 
  at the rate 
  of 0%Total sum
  
  Including 
  VAT
  
  
  Total sum
  
  Including 
  VAT
  
  
  Total sum
  
  Including 
  VAT
  
  
  Total sum
  
  Including 
  VAT15
  
  16
  
  17
  
  18
  
  19
  
  20
  
  21
  
  22
  
  23
  
  24
  
  25
  
  26   6


2.2 Service prepayment
flow in                  
month, roubles, kopecks  Prepayment 
  period
  
  Prepayment arrears by the beginning 
  of the reporting month
  
  Prepayment received in the reporting 
  month
  
  Prepayment accounted for service payments in the reporting monthFor the services 
  liable to income 
  tax at the rate of 
  18%
  
  For the services 
  liable to income 
  tax at the rate of 
  0%
  
  For the services 
  liable to income 
  tax at the rate of 
  18%
  
  For the services 
  liable to income 
  tax at the rate of 
  0%
  
  Services liable to 
  income tax at the 
  rate of 18%
  
  Services liable to income tax 
  at the rate of 0%Month
  
  Year
  
  total
  
  Including
  VAT
  
  total
  
  Including
  VAT
  
  total
  
  Including 
  VAT
  
  total
  
  Including 
  VAT
  
  Total 
  sum
  
  Including
  VAT
  
  Total sum
  
  Including
  VAT1
  
  2
  
  3
  
  4
  
  5
  
  6
  
  7
  
  8
  
  9
  
  10
  
  11
  
  12
  
  13
  
  14  Correction of prepayment arrears received 
  in connection with inventory
  
  Write-off of prepayment arrears received in 
  connection with inventory
  
  Prepayment arrears by the end of the 
  reporting monthFor the services liable 
  to income tax at the 
  rate of 18%
  
  Services liable to 
  income tax at the rate 
  of 0%
  
  For the services liable 
  to income tax at the 
  rate of 18%
  
  Services liable to 
  income tax at the rate 
  of 0%
  
  For the services liable 
  to income tax at the 
  rate of 18%
  
  Services liable to
  income tax at the rate
  of 0%total
  
  Including 
  VAT
  
  Total sum
  
  Including 
  VAT
  
  total
  
  Including 
  VAT
  
  Total sum
  
  Including 
  VAT
  
  total
  
  Including
  VAT
  
  Total sum
  
  Including
  VAT15
  
  16
  
  17
  
  18
  
  19
  
  20
  
  21
  
  22
  
  23
  
  24
  
  25
  
  26  7


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 the company(organization department)Document codeCompany code
  
  
  Code by OCIEADirector of the
  company(organization department)
  
  
  Code by OKONKhConsolidated account indication (1 digit)
  0
  
  Code by OKATOCode by OKPO (8 digits)
  
  
  Code by OKOGUCode by OKPO of the
  organization 
  department
                     (8
  digits)
  
  
  Code by OKOPFCode of the subject
  of the Russian Federation
  
  
  Code by OKFS(press the Select button,OK)
  
  
  Select:Code of the Form  by OKUD
           (7 digits)
  
  
  Code of the constituent
  entity of the Russian FederationOKType of report
                               (from
  the list)Code of the Form 
                            (2
  digits)
  01Code of the subsystem
                     (3
  digits)Financial year
                              (4
  digits)Accountable month
                    (from
  the list)Performer:Contact telephone:Date of report composition:Title-page filling check (TITUL)Additional
  information:Postal code: (6 digits)Postal address:Code of the operator:
                     (4
  digits)Outgoing ABC zone  When completing
the form lines please use the Notes (hints) to the boxes, picking up parameters
from the list (boxes C13, C17), as well as the buttons designated OK and 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 reporting 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, where  ·      XXXX-
four-digit sign-digit operator number assigned by Rostelecom ·      ZZZZZZ
reporting 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
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 conditions of the agency agreement. Every new
version of the file is formed by means of increasing the document ordinal
number by 1.  8


OAO Rostelecom
  
  OJSC VolgaTelecomGeneral
  Director
  
  General
  DirectorOAO
  Rostelecom
  
  OJSC
  VolgaTelecomD.Ye. Yerokhin 
                              
  200    
  Seal here
  
  S.V. Omelchenko 
                              
  200   
  Seal here  »  9


7.          Appendix 4 of the Agreement shall be amended as follows:  Appendix No. 4 to Contract No. 1096-05  (748-05-23) dated December 27, 2005  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
  
  21
  
  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 reporting period.2
  
  Company name
  (OAO Rostelecom)2a
  
  Legal
  address of the company (127091), Moscow, Delegatskaya st. 526
  
  TIN
  7707049388 / KPP of the direction of the company subsidiary, with which the
  agreement is concluded3
  
  Dash4
  
  Dash5
  
  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  dash6
  
  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, International telecommunications or Long-distance and
international telecommunications 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 dt.                   
(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
reporting 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 6 a and 6 b 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 reporting 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  10


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 PФ 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 reporting period, as well
as the invoices for the prepayment received from the Users during the reporting
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 reporting
period  and the sum of the prepayment
received from the Users during the reporting 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 reporting
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
reporting 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.  11


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 paragraph 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.PД-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.PД-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 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
rendered by OAO Rostelecom (Delegatskaya st. 5, 127091, Moscow) according to
the public agreement No.            
dt.                                   
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  12


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 reporting
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.  3. Procedure of application of the concessional taxation regime
(subparagraph 19 of Article 149 of the RF Tax Code) to sales of
communication services rendered within the framework of gratuitous aid to the
RF in accordance with Federal Law On Gratuitous Aid to the RF.  For the purpose of application of the concessional taxation regime the
Operator shall provide Rostelecom with:  ·      a copy of the contract with the donor of
gratuitous aid (assistance) or with receipt of gratuitous aid (assistance) to
RF in accordance with the Federal Law On Gratuitous Aid;  ·      a certificate (a notarized copy of a
certificate) issued in accordance with the established procedure and evidencing
that the rendered services supplied are humanitarian or technical aid.  ·      the banks statement evidencing actual
receipt of the revenue from the gratuitous aid (assistance) sold to the donor
or in respect of the receiver of the gratuitous aid (assistance).  13


OAO
  Rostelecom:
  
  Operator:General
  Director  OAO Rostelecom
  
  General Director  OJSC VolgaTelecomD.Ye. Yerokhin
  
  S.V. OmelchenkoDated                            
  200
  
  Dated                              200Seal here
  
  Seal here  14


Form 1  The
Report for the formation of the sales log  ** - 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.  Form
  number
  
  Unique
  identifier of
  the
  recipient of
  the bill
  
  Details of the sellers
  invoice
  
  Name of the
  Buyer
  
  TIN of the
  Buyer
  
  KPP of the
  Buyer
  
  Date of payment of the sellers
  invoice (by receipt of
  prepayment or by
  rendering of services
  on account of the
  earlier received
  prepayments)
  (DD.MM.YYYY)
  
  Sales total,
  including
  VATNumber
  
  Date
  (DD.MM.YY
  YY)1a
  
  1b
  
  2
  
  3
  
  3a
  
  3b
  
  4X
  
  X
  
  Total
  
  X
  
  X
  
  X***
  
  ***
  
  ***
  
  ***
  
  ***
  
  ***
  
  ******
  
  ***
  
  ***
  
  ***
  
  ***
  
  ***
  
  ***  IncludingSales
  liable to taxation at the rate of18 per
  cent (5)
  
  10 per
  cent (6)
  
  
  
  20 per
  cent (8)Cost of
  sales
  without VAT
  (roubles, kopecks)
  
  VAT
  amount
  (roubles,
  kopecks)
  
  Cost of
  sales
  without VAT
  (roubles, kopecks)
  
  VAT
  amount
  (roubles,
  kopecks)
  
  0 per
  cent(roubles,
  kopecks)
  
  Cost of
  sales
  without VAT
  (roubles, kopecks)
  
  VAT
  amount
  (roubles,
  kopecks)
  
  Purchases
  exempt
  from
  taxation
  (roubles,
  kopecks)5a
  
  5b
  
  6a*
  
  6b*
  
  7
  
  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
  
  13X
  
  X
  
  X
  
  X***
  
  ***
  
  ***
  
  ******
  
  ***
  
  ***
  
  ***  
 *
- the columns are not filled.  15


Director
  
  (Full name)Chief accountant
  
  (Full name)   The
description of the fields for the DBF file  Field name
  
  Name
  
  Type, size
  
  Description1.
  
  Form_Numb
  
  N (2)
  
  Form number.
  Acquires the value of 412.
  
  Period_d
  
  C (7)
  
  Reporting
  period (MM.YYYY)3.
  
  Oper_code
  
  C(4)
  
  The code of the
  Operator is unique and is assigned by Rostelecom4.
  
  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 Number6.
  
  Sel_f_date
  
  D
  
  Details
  of the sellers invoice Date (DD.MM.YYYY)7.
  
  Cust_name
  
  C (180)
  
  Client
  name8.
  
  Cust_inn
  
  N (12)
  
  TIN
  of the client9.
  
  Cust_kpp
  
  N (9)
  
  KPP
  of the client10.
  
  Pr_brutto
  
  N (20.4)
  
  Sales
  total, including VAT11.
  
  Pr_net_18
  
  N (20.4)
  
  Sales
  total, excluding VAT (roubles, kopecks) liable to taxation at the rate of 18%
  (5) of the sales12.
  
  Nds_18
  
  N (20.4)
  
  VAT
  amount (roubles, kopecks) liable to taxation at the rate of 18% (5) of
  the sales13.
  
  Pr_net_10
  
  N (20.4)
  
  Sales
  total, excluding VAT (roubles, kopecks) liable to taxation at the rate of 10%
  (5) of the sales14.
  
  Nds_10
  
  N (20.4)
  
  VAT
  amount (roubles, kopecks) liable to taxation at the rate of 10% (5) of
  the sales15.
  
  Pr_net_0
  
  N (20.4)
  
  Including, the sales liable to taxation at the
  rate of 0%16.
  
  Pr_net_20
  
  N (20.4)
  
  Sales
  total, excluding VAT (roubles, kopecks) liable to taxation at the rate of 20%
  * (8) of the sales17.
  
  Nds_20
  
  N (20.4)
  
  VAT
  amount (roubles, kopecks) liable to taxation at the rate of 20% * (8) of
  the sales18.
  
  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 invoice23.
  
  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).  16


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
  
  10X
  
  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
  
  Description1.
  
  Form_Numb
  
  N (2)
  
  Form number.
  Acquires the value of 422.
  
  Period_d
  
  C (7)
  
  Reporting period
  (MM.YYYY)3.
  
  Oper_code
  
  C(4)
  
  The code of the
  Operator is unique and is assigned by Rostelecom4.
  
  Subscrb_ID
  
  C(15)
  
  The
  unique identifier of the recipient of the bill.5.
  
  User_fio
  
  C (80)
  
  Name
  of User6.
  
  Cust_adr
  
  C(200)
  
  Address of individual7.
  
  Cust_inn
  
  N (12)
  
  TIN
  of the client8.
  
  Sel_f_num
  
  C (21)
  
  Invoice
  number9.
  
  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).
  Number13.
  
  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)  17


Form 3  The
Report for the formation of the purchase log  Form
  number
  
  No.
  
  Unique
  identifier
  of the
  recipient
  of the
  bill
  
  Details of the sellers
  invoice
  
  Date of
  liquidation
  of sellers
  invoice(DD.MM.Y
  YYY)
  
  Date of
  registration of
  goods (works,
  service
  (DD.MM.YYYY)
  
  Sellers
  name
  
  TIN
  of the
  seller
  
  KPP
  of the seller
  
  Country
  of origin
  of the
  goods
  CUSTOMS
  DECLARATION
  number
  
  Purchase
  total,
  including
  VAT
  (roubles,
  kopecks)Number
  
  Date
  (DD.MM.YYYY)1
  
  
  
  2a
  
  25
  
  3**
  
  4***
  
  5
  
  5a****
  
  5b****
  
  6*
  
  7X
  
  
  
  Total
  
  X
  
  X
  
  X
  
  X
  
  X
  
  X
  
  X***
  
  
  
  ***
  
  ***
  
  ***
  
  ***
  
  ***
  
  ***
  
  ***
  
  ***
  
  ******
  
  
  
  ***
  
  ***
  
  ***
  
  ***
  
  ***
  
  ***
  
  ***
  
  ***
  
  ***  Including
  
  Indication
  of services
  liable to
  taxation at
  the rate of 
  0% VATpurchases
  liable to taxation at the rate of
  
  Purchases
  exemptfrom
  taxation(roubles,
  kopecks)18 per
  cent
  (8)
  
  10 per
  cent
  (9)
  
  0 per
  cent(roubles,
  kopecks)
  
  20 per
  cent  *
  (11)Cost of
  purchases
  without VAT
  (roubles,
  kopecks)
  
  VAT
  amount
  (roubles,
  kopecks)
  
  Cost of
  sales
  without VAT
  (roubles,
  kopecks)
  
  VAT
  amount
  (roubles,
  kopecks)
  
  Cost of
  purchases
  without VAT
  (roubles,
  kopecks)
  
  VAT
  amount
  (roubles,
  kopecks)8a
  
  8b
  
  9a*
  
  9b*
  
  10*
  
  11a*
  
  11b*
  
  12*
  
  13X
  
  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
  
  Description1.
  
  Form_Numb
  
  N (2)
  
  Form number.
  Acquires the value of 432.
  
  Period_d
  
  C (7)
  
  Reporting period
  (MM.YYYY)3.
  
  Oper_code
  
  C(4)
  
  The code of the
  Operator is unique and is assigned by Rostelecom4.
  
  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 Number6.
  
  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 seller10.
  
  Sel_inn
  
  N (12)
  
  TIN
  of the seller11.
  
  Sel_kpp
  
  N (9)
  
  KPP
  of the seller12.
  
  Customs
  
  C (50)
  
  Country
  of origin of the goods. Customs Declaration number  18


Field name
  
  Name
  
  Type, size
  
  DescriptionDeclaration_num13.
  
  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 sales17.
  
  Nds_10
  
  N (20.4)
  
  VAT
  amount (roubles, kopecks) liable to taxation at the rate of 10% (5) of
  the sales18.
  
  Pr_net_0
  
  N (20.4)
  
  Including, purchases liable to taxation at the
  rate of 0 per cent19.
  
  Pr_net_20
  
  N (20.4)
  
  Purchase total,
  excluding VAT (roubles, kopecks) liable to taxation at the rate of 20% *
  (8) of the sales20.
  
  Nds_20
  
  N (20.4)
  
  VAT
  amount (roubles, kopecks) liable to taxation at the rate of 20% * (8) of
  the sales21.
  
  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  Cost of
  
  Amount ofservices
  
  VAT in
  
  Details of the paymentUnique
  
  
  
  
  
  (including
  
  service
  
  orderidentifier of the
  
  
  
  
  
  VAT,
  
  cost
  
  
  
  Date (DD.Form
  
  Ref.
  
  recipient of the
  
  
  
  Invoice
  
  roubles,
  
  (roubles,
  
  
  
  MM.YYYnumber
  
  No.
  
  bill
  
  Name of User
  
  number
  
  kopecks)
  
  kopecks)
  
  Number
  
  Y)1
  
  
  
  2
  
  3*
  
  4
  
  5
  
  6
  
  7X
  
  
  
  Total
  
  X
  
  
  
  
  
  X
  
  X***
  
  
  
  ***
  
  ***
  
  ***
  
  ***
  
  ***
  
  ******
  
  
  
  ***
  
  ***
  
  ***
  
  ***
  
  ***
  
  ***  
 *
- invoice number assigned upon receipt of the prepayment  The
description of the fields for the DBF file  Field name
  
  Name
  
  Type, size
  
  Description1.
  
  Form_Numb
  
  N (2)
  
  Form number.
  Acquires the value of 442.
  
  Period_d
  
  C (7)
  
  Reporting period
  (MM.YYYY)3.
  
  Oper_code
  
  C(4)
  
  The code of the
  Operator is unique and is assigned by Rostelecom4.
  
  Subscrb_ID
  
  C(15)
  
  The
  unique identifier of the recipient of the bill.5.
  
  User_fio
  
  C (80)
  
  Name
  of User6.
  
  Sel_f_num
  
  C (21)
  
  Invoice
  number7.
  
  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 Number10.
  
  Cust_Pay_d
  
  D
  
  Details
  of the payment order Date (DD.MM.YYYY)  19


Form 5  Register of the Services which were rendered at 0% VAT for  Form
  
  Name of representative
  
  Cost of
  
  Details of the invoicenumber
  
  offices
  
  services
  
  Number
  
  Date1
  
  2
  
  3
  
  4Total
  
  
  X
  
  X***
  
  ***
  
  ***
  
  ******
  
  ***
  
  ***
  
  ***  Details of the letter of confirmation
  
  Details of the agreement with
  the UserNumber
  
  Date
  
  Number
  
  Date6
  
  7
  
  8
  
  9X
  
  X
  
  X
  
  X***
  
  ***
  
  ***
  
  ******
  
  ***
  
  ***
  
  ***  Director
  
  (Full name)Chief accountant
  
  (Full name)  The
description of the fields for the DBF file  Field name
  
  Name
  
  Type, size
  
  Description1.
  
  Form_Numb
  
  N (2)
  
  Form number.
  Acquires the value of 442.
  
  Period_d
  
  C (7)
  
  Reporting period
  (MM.YYYY)3.
  
  Oper_code
  
  C(4)
  
  The code of the
  Operator is unique and is assigned by Rostelecom4.
  
  Prs_n
  
  C(100)
  
  Name of representative
  offices5.
  
  Embassy_n
  
  N (20.4)
  
  Cost
  of services6.
  
  Sel_f_num
  
  C(21)
  
  Details
  of the invoice Number7.
  
  Sel_f_date
  
  D
  
  Details
  of the invoice Date8.
  
  Lettr_num
  
  C(21)
  
  Details
  of the letter of confirmation Number9.
  
  Lettr_date
  
  D
  
  Details
  of the letter of confirmation Date10.
  
  Contract_n
  
  C(25)
  
  Details
  of the agreement with the users Number11.
  
  Contract_d
  
  D
  
  Details
  of the agreement 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 FF UU.DBF, where  ·XXXX- four-digit sign-digit
operator number assigned by Rostelecom  ·ZZZZZZ  reporting 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
number. The ordinal number of the document sent by the telecommunications
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.  »  20


8.
Appendix 5of the Agreementshall
be amended as follows:  Appendix No. 5 to ContractNo.1096-05(748-05-23) dated December 27, 2005  Acceptance Act for Services Rendered Under Contract No.              
dt.  for
                  
month  This
Act is drawn up between Rostelecom, Open Joint-Stock Company for Long-Distance
and International Telecommunications, hereinafter, Rostelecom, represented by                                                         authorized
to act by Power of attorney No. dt.                     
on the one part, and
                                                                                                                                                            ,               
hereinafter referred to as Operator represented
by                                                                  ,                                                                            acting
on the ground of
                                                                              ,
hereinafter altogether referred to as the Parties, confirming the following
services rendered by Operator to Rostelecom:  Ref.
  No.
  
  Service Description
  
  Basis for the calculation of the service
  cost
  
  Service Tariff,
  
  
  
  Including VAT,Title
  
  Value
  
  roubles/pcs
  
  Service Cost inc. VAT,
  
  roubles1
  
  2
  
  3
  
  4
  
  5
  
  6roubles
  
  71
  
  Collection
  of payments from the Subscribers2
  
  The
  provision of services for the call of the subscriber processing when
  providing the access to ld/intern. telecommunication services through the
  delay and immediate systems of servicing3
  
  Billing
  processing of telecommunications4
  
  Claiming
  activity5
  
  Forming,
  printing, storing, making account copies6
  
  Forming,
  printing, storing, making copies of invoices, acceptance certificates,
  signing up the acts of  21


Ref.
  
  
  
  Basis for the calculation of the service
  cost
  
  Service Tariff,
  
  Service Cost inc. VAT,
  
  Including VAT,No.
  
  Service Description
  
  Title
  
  Value
  
  roubles/pcs
  
  roubles
  
  roubles1
  
  2
  
  3
  
  4
  
  5
  
  6
  
  7reconciliation
  the payments with clients7
  
  Preparation
  of the reporting forms8
  
  Delivery
  of the documents9
  
  Information
  and helpline Users serviceTotal  The rendered services cost aggregated 
                ,
including VAT
              .  The services were presented properly and
according to Agreement terms.  Rostelecom:
  
  Operator:General Director
  
  General
  DirectorOAO Rostelecom
  
  OJSC
  VolgaTelecomD.Ye.
  Yerokhin
  
  S.V.
  Omelchenko200
  
  200Seal here
  
  Seal
  here  22


Appendix
7of the Agreementshall be
amended as follows:  Appendix No. 7
(version 2) to Contract No. 1096-05
(748-05-23) dated December 27, 2005  PARTIES MUTUAL SETTLEMENT
PROCEDURE  1. The monetary obligations of the Operator to
Rostelecom (para. 4.1.1 of the Agreement).  1.1. No later than the 25th day of the
Billing period the Operator must transfer to Rostelecom one hundred per cent
(100%) of the Earned revenue for the month previous to the Billing period for
the Telecommunication Services rendered during all periods previous to the
Billing period, in accordance with the Operators Report.  1.2. Irrespective of any provision of para. 1.1 of
this Appendix 7 contrary to the understated, before the 25th day of the Billing
period the Operator shall effect payment to Rostelecom, irrespective of the
amount of payment received in the month previous to the Billing period, no less
than the Minimal payment in the amount of 27 % of the Accrued income for the
Services rendered during the month previous to the Billing period (para. 4.1.1
of the Agreement).  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. 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 25th 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 the 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 = Aearned  Aminwhere  23


M is the maximum value of payment Y due to payment to the Operator by Rostelecom  in the corresponding Billing period.  A received  is the Revenue earned in the month
previous to the Billing period, in accordance with the Operators Report, for
the Telecommunication Services rendered by Rostelecom to the Users during all
periods previous to the 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 payments 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 are 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 payment to the Operator, in
accordance with para. 2.2. hereof, until the amount of all payments
transferred 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 paragraph, before the  20th
day of the month in which the corresponding payment is due to be made.  3. In order to terminate (full or partial) their
obligations specified in Clauses 1 and 2 of this Appendix and Rostelecoms
obligations to the Operator arising from the Contract on connection of
telecommunication networks  No. 05-21/0155 dated October 24, 2003 (Contract on
Connection hereinafter) the Parties agree to perform monthly counterclaims
offset by execution of Offset Acts in due dates set for fulfillment of such
obligations by the Parties in accordance with this Contract and the Contract on
Connection.   OAO
  Rostelecom
  
  OJSC VolgaTelecomGeneral Director
  
  General DirectorOAO Rostelecom
  
  OJSC
  VolgaTelecomD.Ye. Yerokhin
  
  S.V. Omelchenko200
  
  200Seal here
  
  Seal
  here  »  24


9.Appendix 8
shall be amended in version 2:  Appendix No. 8 (version 2) to Contract No. 1096-05  (748-05-23) dated December 27, 2005  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.  2.The Appendix
determines the methods of checking Operators Reports on the volume and accrual
proceeds for the provided telecommunications.  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 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 a 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:  ·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.  25


6.5.If the mistake was not found
or its correction didnt remove the discrepancies, then the Parties fix such
discrepancies in revise act.  7.Detailed
reconciliation  7.1.The ground for the detailed
reconciliation are discrepancies fixed in the revise act 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 working 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 working days after results
of the detailed revision will be ready. The Parties will co-ordinate the next
steps:  ·Another
addition, ancillary parameters of the revise 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
realization of the comprehensive technical study is coordinated on the previous
stages statements and the absence of the ascertained reasons for discrepancies.  8.2.In the context 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.  26


8.3.After getting the results the
report is developed and agreed by the Parties, the used methods, conclusions,
recommendations for eliminating the reasons, caused the discrepancies, the
terms of removal such reasons are indicated inside this report. 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  Period
  
  Zone
  ABC of
  Operator
  
  User
  category
  
  Tariff
  category
  
  Direction
  
  Direction
  code
  
  Rostelecom
  data
  
  Operator
  data
  
  Discrepanciesmin
  
  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)  OAO
  Rostelecom
  OJSC
  VolgaTelecomGeneral Director
  General DirectorOAO Rostelecom
  OJSC VolgaTelecomD.Ye. Yerokhin
  S.V. Omelchenko200
  200Seal
  here
  Seal
  here   »  10.This Agreement
is an integral part of the Contract.  11.All terms used
in this Agreement have a meaning, fixed for them in the Contract.  12.All the rest,
not indicated in this Agreement, is subject to the provisions of the Contract.  13.The agreement
is issued in the Russian language in two original counterparts, one for  each Party.  14.The Agreement
shall become effective as of its signature and shall take effect as from the commencement
of the Contract.  27


15.Details and
Signatures of the Parties   OAO
  Rostelecom:
  OJSC
  VolgaTelecomLegal
  address:
  Legal
  address:5,
  Delegatskaya st.,Moscow,
  127091General
  DirectorGeneral
  DirectorS.V. OmelchenkoD.Ye. Yerokhin
  Dt.                                   
  2006Dt.                                  
  2006
  Seal
  hereSeal
  here  28