Exhibit 4.36.1


 


Additional Agreement No. 1


To Contract between OAO Rostelecom and OJSC CenterTelecom


No. 6479/05-DO(749-05-23) dated January 01, 2006


 


	
  Moscow

  	
   

  	
  Dated:
  «      »                  
  2006

  



 


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 Central Telecommunication Company, Open Joint-Stock Company (OJSC CenterTelecom), hereinafter
referred to as the “Operator”, represented by General Director S.V. Pridantsev, 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 the Contract No. 6479/05-DO(749-05-23) entered into by the Parties on
01.01.2006 (hereinafter, “the Contract”), as follows:


 


1.                            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 communication operator whose communication
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 Communication services provided by Rostelecom are effected by
the Operator in accordance with the terms and conditions of this Agreement. The
list of communication operators whose communication networks are connected to
the Operator’s network at the local or zonal level, which are not Affiliated
Operators, and settlements with which for the Communication 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.”


 


2.                            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.”


 


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 corresponding month 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.                            Clause 1.10. of the Contract shall be amended as follows:


 


“Long-distance communication
services” shall mean a telephone connection between user
(terminal) equipment connected to a local telephone telecommunication network
and located within the territory of various constituent entities of the Russian
Federation, or a telephone connection between user (terminal) equipment
connected to a local telephone telecommunication network within the territory
of a single constituent entity of the Russian Federation and user (terminal)
equipment connected to a mobile telecommunication network, where the respective
subscriber of that mobile telecommunication network is given a subscriber
number included in 


 


1

















 


the capacity of the numbering zone which is
not identifiable geographically and assigned to a different constituent entity
of the Russian Federation. For the purposes of this agreement, a telephone
connection between Users of the Operator’s ABC Zones 498, 495 and 496 in the
Moscow Region shall not be deemed a Long-distance communication service.


 


5.                            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”.


 


6.                            Paragraph
3.3.10 of the Contract shall be added by the following provision: “Draw up
second copies of invoices” and add the words “second copies of invoices” before
the words “of billing data”.


 


7.                            Amend Clause
5.7. with the words “on a monthly basis, as required”.


 


8.                            Appendix
No. 3 shall be amended in version 2:


 


Appendix No. 3
(version 2)


to
Contract No. 6479/05-DO(749-05-23)


dated January 01,
2006


 


Operator’s Report


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


under Contract No. 6479/05-DO(749-05-23)
dated January 01, 2006


 


 


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

  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 Telecommunication
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

  	
   

  	
   

  	
   

  	
   

  



 


2

















 


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

  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
Telecommunication 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 Telecommunication 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

  	
   

  	
   

  	
   

  	
   

  



 


3

















 


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  

  	
   

  	
   

  
	
  OKUD
  form code (7 characters)

  	
   

  	
   

  	
  constituent
  entity

  	
   

  	
   

  
	
  Report
  type (from list)

  	
  01

  	
   

  	
  code:

  	
   

  	
   

  
	
  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


·                  ZZZZZZ — reporting 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
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.


·                  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).


 


4

















 


·                  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.


·                  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

  	
   

  	
  Total

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
  International
  telecommunications, total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained
  organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Long-distance
  telecommunications, 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:

  	
   

  	
   

  
	
  OKUD
  form code (7 characters)

  	
   

  	
   

  	
  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.         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.


 


5

















 


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 — reporting 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 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.


 


6






 


 










 


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


 


	
   

  	
   

  	
  Service arrears
  by the

  beginning of the reporting month

  	
   

  	
  Services rendered
  during the reporting month

  	
   

  	
  Service payments
  for the

  reporting month

  
	
   

  	
   

  	
   

  	
   

  	
  For the

  	
   

  	
  Long-distance
  telecommunications

  	
   

  	
  International
  telecommunications

  	
   

  	
   

  	
   

  	
  For the

  
	
  Period
  of

  service

  	
   

  	
  For the services

  liable to income 

  tax at the 

  rate of 18%

  	
   

  	
  services

  liable to income

  tax at the 

  	
   

  	
  Services liable

  to income

  tax at the 

  rate of 18%

  	
   

  	
  Services liable to
  income

  tax at the 

  	
   

  	
  Services liable

  to income 

  tax at the 

  rate of 18%

  	
   

  	
  Services liable
  to income

  tax at the 

  	
   

  	
  For the
  services

  liable to income 

  tax at the 

  rate of 18%

  	
   

  	
  services

  liable to income

  tax at the 

  
	
  month

  	
   

  	
  year

  	
   

  	
  Total sum

  	
   

  	
  Including VAT

  	
   

  	
  rate of 0%

  	
   

  	
  Total sum

  	
   

  	
  Including VAT

  	
   

  	
  rate of 0%

  	
   

  	
  Total sum

  	
   

  	
  Including VAT

  	
   

  	
  rate of 0%

  	
   

  	
  Total sum

  	
   

  	
  Including VAT

  	
   

  	
  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

  	
   

  	
  Service
  arrears adjustment

  	
   

  	
  Debt
  write-off connected

  with inventory

  	
   

  	
  Service
  arrears by the end of

  the reporting month

  
	
  For the
  services

  liable to income

  tax at the rate of 18%

  	
   

  	
  For the
  services

  liable to income

  	
   

  	
  For the
  services

  liable to income

  tax at the rate of 18%

  	
   

  	
  For the
  services

  liable to income 

  	
   

  	
  For the
  services

  liable to income

  tax at the rate of 18%

  	
   

  	
  For the
  services

  liable to income 

  	
   

  	
  For the
  services

  liable to income

  tax at the rate of 18%

  	
   

  	
  For the
  services

  liable to income

  
	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  tax at
  the

  rate of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  tax at
  the

  rate of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  tax at
  the

  rate of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  tax at
  the rate of 0%

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  



 


 


7



















2.2 Service prepayment flow in 
                
month, roubles, kopecks


 


	
   

  	
   

  	
   

  	
   

  	
  Prepayment
  arrears by the beginning of the reporting month

  	
   

  	
  Prepayment
  received in the reporting month

  	
   

  	
  Prepayment
  accounted for service payments in the reporting month

  
	
  Prepayment period

  	
   

  	
  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%

  	
   

  	
  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 VAT

  
	
  1

  	
   

  	
  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 month

  
	
  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%

  	
   

  	
  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 VAT

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  



 


 


8



















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

  	
   

  	
   

  
	
  Report
  type (from list)

  	
  01

  	
   

  	
  entity code:

  	
   

  	
   

  
	
  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 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,


 


·             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 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.


 


	
  For
  Rostelecom: 

  	
   

  	
  For
  Operator:  

  
	
   

  	
   

  	
   

  
	
  General
  Director  

  	
   

  	
  General
  Director 

  
	
  OAO
  Rostelecom  

  	
   

  	
  OJSC
  CenterTelecom: 

  
	
   

  	
   

  	
   

  
	
   

  	
     D.Ye.
  Yerokhin

  	
   

  	
   

  	
     S.V.Pridantsev 

  
	
  Seal
  here

  	
   

  	
  Seal
  here

  
					



 


9






 


 










 


9.                            Appendix
No. 4 shall be amended in version 2:


 




	
   

  	
   

  	
  Appendix
  No. 4 (version 2)

  
	
   

  	
   

  	
  to
  Contract No. 6479/05-DO(749-05-23)

  
	
   

  	
   

  	
  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 reporting period.

  
	
  2

  	
   

  	
  Company
  name (OAO Rostelecom)

  
	
  2a

  	
   

  	
  Legal
  address of the company (127091, Moscow, Delegatskaya st. 5)

  
	
  2b

  	
   

  	
  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”, “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 on behalf of Rostelecom to the Operator’s
employees in accordance with the lists provided by the latter.


 


10

















 


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 PΦ 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.


 


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.


 


11

















 


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.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 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
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 


 


12

















 


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.


 


13

















 


Form 1


 


The Report for the formation
of the sales log


 


	
   

  	
   

  	
  Unique identifier of 

  	
   

  	
  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 number

  	
   

  	
  the recipient 

  of the bill

  	
   

  	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  	
   

  	
  Name of

  the Buyer

  	
   

  	
  TIN of

  the Buyer

  	
   

  	
  KPP of

  the Buyer

  	
   

  	
  prepayments)

  (DD.MM.YYYY)

  	
   

  	
  including

  VAT

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  1a

  	
   

  	
  1b

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  3a

  	
   

  	
  3b

  	
   

  	
  4

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  Including

  	
   

  
	
  Sales liable to taxation at the rate of

  	
   

  	
   

  	
   

  
	
  18 per cent (5)

  	
   

  	
  10 per cent (6)

  	
   

  	
   

  	
   

  	
  20 per cent (8)

  	
   

  	
  Purchases

  	
   

  
	
  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)

  	
   

  	
  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

  	
   

  	
  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.


 


14














 




	
  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 41

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting 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)

  	
   

  	
  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 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).

  



 


 


15

















 


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)

  	
   

  	
  Reporting 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)

  



 


 


16

















 


Form 3


 


The Report for the formation of the purchase log


 


	
   

  	
   

  	
   

  	
   

  	
  Unique identifier of the

  	
   

  	
  Details of the 

  seller’s invoice

  	
   

  	
  Date of liquidation of 

  	
   

  	
  Date of registration of goods 

  	
   

  	
   

  	
   

  	
  TIN

  	
   

  	
  KPP

  	
   

  	
  Country of origin of the goods CUSTOMS 

  	
   

  	
  Purchase total, including VAT

  	
   

  
	
  Form number

  	
    

  	
  No.

  	
    

  	
  recipient 

  of the bill

  	
    

  	
  Number

  	
    

  	
  Date

  (DD.MM.YYYY)

  	
    

  	
  seller’s invoice

  (DD.MM.YYYY)

  	
    

  	
  (works, services

  (DD.MM.YYYY)

  	
    

  	
  Seller’s name

  	
    

  	
  of the 

  seller

  	
    

  	
  of the 

  seller

  	
    

  	
  DECLARATION 

  number

  	
    

  	
  (roubles, kopecks)

  	
   

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2a

  	
   

  	
  2b

  	
   

  	
  3**

  	
   

  	
  4***

  	
   

  	
  5

  	
   

  	
  5a****

  	
   

  	
  5b****

  	
   

  	
  6*

  	
   

  	
  7

  	
   

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  Including

  	
   

  	
   

  	
   

  
	
  purchases liable to taxation at the rate of

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  18 per cent

  (8)

  	
   

  	
  10 per cent

  (9)

  	
   

  	
   

  	
   

  	
  20 per cent*

  (11)

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Cost of 

  purchases 

  without VAT 

  (roubles, 

  kopecks)

  	
   

  	
  VAT amount 

  (roubles, 

  kopecks)

  	
   

  	
  Cost of 

  purchases 

  without VAT 

  (roubles, 

  kopecks)

  	
   

  	
  VAT amount 

  (roubles, 

  kopecks)

  	
   

  	
  0 per cent 

  (roubles, 

  kopecks)

  	
   

  	
  Cost of 

  purchases 

  without VAT 

  (roubles, 

  kopecks)

  	
   

  	
  VAT amount 

  (roubles, 

  kopecks)

  	
   

  	
  Purchases 

  exempt from 

  taxation 

  (roubles, 

  kopecks)

  	
   

  	
  Indication

  of services

  liable to

  taxation at 

  the rate of 

  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)

  	
   

  	
  Reporting 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 Declaration_num

  	
   

  	
  C (50)

  	
   

  	
  Country of origin of the goods. Cargo Customs Declaration 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)

  



 


 


17

















 


	
  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

  



 


 


18














 


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)

  	
   

  	
  Reporting 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)

  



 


 


19

















 


Form 5


 


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


 


	
   

  	
   

  	
  Name of 

  	
   

  	
   

  	
   

  	
  Details of the invoice

  	
   

  
	
  Form number

  	
   

  	
  representative offices

  	
   

  	
  Cost of 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)

  	
   

  	
  Reporting 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 agreement with the users Number

  
	
  11.

  	
   

  	
  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 FFF UU.DBF,


 


·                  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
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

  	
   

  	
  OJSC CenterTelecom:

  
	
   

  	
   

  	
   

  
	
                              
  D.Ye. Yerokhin

  	
   

  	
                                      S.V.Pridantsev

  
	
  Seal
  here

  	
   

  	
  Seal
  here

  






 


»


 


20

















 


10.                     The text in a cell of
Appendix No. 5 (column 2, line 3 of the table) shall be set forth as
follows: “Services prescribed by the Contract”,


In
a cell of Appendix No. 5 (column 3, line 3 of the table) the words “Revenue
accrued” to be excluded.


 


11.                     —
Appendix No. 7 of the Contract  shall be
amended as follows:


 




	
   

  	
   

  	
  Appendix No. 7

  
	
   

  	
   

  	
  to Contract
  No. 6479/05-DO(749-05-23)

  
	
   

  	
   

  	
  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.
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 Billing period for the Telecommunication Services
rendered during all periods previous to 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 Billing period, no less than the Minimal payment in the
amount of 30 % of the Accrued income for the Services rendered during the month
previous to 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.
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 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
— Amin.   where


 


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


 


Aearned    — 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.


 


 


21

















 


Amin.
— 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 paragraph,
before the  20th day of the
month in which the corresponding payment is due to be made.


 


3.
With the purpose of the termination (full or partial) its obligations indicated
in paras 1 and 2 of this Appendix  and
the termination of the obligations of Rostelecom to the Operator under the
Contract on Network Connection as amended by Agreement No. 648005- dated January 01,
2006 (hereinafter “Contract on Connection”), the Parties to have monthly
setting off the counter-claims by signing the Acts of offsetting counter-claims
on the days when such obligations of the Parties shall be fulfilled under this
Agreement and the Contract on Connection.


 




	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
  OAO Rostelecom

  	
   

  	
  OJSC CenterTelecom:

  
	
   

  	
   

  	
   

  
	
                              
  D.Ye. Yerokhin

  	
   

  	
                                      S.V.Pridantsev

  
	
  Seal here

  	
   

  	
  Seal
  here

  






 


».


 


12.                     Appendix
No. 8 shall be amended in version 2:


 




	
   

  	
   

  	
  Appendix
  No. 8 (version 2)

  
	
   

  	
   

  	
  to
  Contract No. 6479/05-DO(749-05-23)

  






 


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.


 


22

















 


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:


 


·                  minimum  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 para. 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 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 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
one of the Parties reveals mistakes at the stage, stated in para. 7.3 of
the Appendix, and their correction eliminate the discrepancies, then the
Parties co-ordinate the term of the mistakes removal, the correction of the
initial 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 addition, ancillary
parameters of the revise are selected (repeated execution of the stage of the
detailed reconciliation),


 


·                  comprehensive technical
study should be performed.


 


23

















 


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.


 


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


 


	
   

  	
   

  	
  Zone

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Rostelecom data

  	
   

  	
  Operator data

  	
   

  	
  Discrepancies

  	
   

  
	
  Period

  	
   

  	
  ABC of 

  Operator

  	
   

  	
  User 

  category

  	
   

  	
  Tariff 

  category

  	
   

  	
  Direction

  	
   

  	
  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)


 




	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
  OAO Rostelecom

  	
   

  	
  OJSC CenterTelecom:

  
	
   

  	
   

  	
   

  
	
                              
  D.Ye. Yerokhin

  	
   

  	
                                      S.V.Pridantsev

  
	
  Seal
  here

  	
   

  	
  Seal
  here

  






 


 


24

















 


»


 


13.                     Attachment No. 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.


 


The
Operator shall on a quarterly basis, by the 15th day of the month
following the month of the end of the quarter, provide Rostelecom with the
electronic report on the indebtedness for the Services of Rostelecom as of the
last date of the quarter, in form 9 (in Excel).


 


14.                     This Agreement is an
integral part of the Contract.


 


15.                     All terms used in this
Agreement have a meaning, fixed for them in the Contract.


 


16.                     All the rest, not indicated
in this Agreement, is subject to the provisions of the Contract.


 


17.                     The agreement is issued in
the Russian language in two original counterparts, one for  each Party.


 


18.                     This 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 Contract No. 6479/05-DO(749-05-23) dated January 01,
2006.


 


19.                     Signatures of the Parties:


 




	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
  OAO Rostelecom

  	
   

  	
  OJSC CenterTelecom:

  
	
   

  	
   

  	
   

  
	
                              
  D.Ye. Yerokhin

  	
   

  	
                                
  S.V.Pridantsev

  
	
  Seal
  here

  	
   

  	
  Seal
  here

  






 


 


25