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News of the Federal Legislation

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News of the Federal Legislation


There is establishes the permitted share of foreign employees in the sphere of retail trade and in the sphere of sport at the territory of the Russian Federation in 2008
2008-01-17 06:00

NEWS OF THE FEDERAL LEGISLATION

There is establishes the permitted share of foreign employees in the sphere of retail trade and in the sphere of sport at the territory of the Russian Federation in 2008

  The Decree of the Government of the Russian Federation N 1003 of December 29, 2007 (document is in Russian) establishes the permitted share of foreign employees used by managing subjects making retail trade by alcoholic drinks (including beer), pharmaceutical goods, retail trade in booths, markets and outside shops, as well as other activity in the sphere of sport at the territory of the Russian Federation in 2008.

The Plenum of the RF Supreme court explains questions on application of provisions of the RF Tax Code on the tax on extraction of mineral resources on which tax base is determined reasoning from their cost
2008-01-17 06:00

NEWS OF THE LEGAL PRACTICE

The Plenum of the RF Supreme court explains questions on application of provisions of the RF Tax Code on the tax on extraction of mineral resources on which tax base is determined reasoning from their cost

The Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation N 64 of December 18, 2007 (document is in Russian) gives the recommendation being necessary for taking into account when application of provisions of the RF Tax Code (document is in Russian) on the tax on extraction of mineral resources on which tax base is determined reasoning from their cost.

So for example, the Plenum of the RF Supreme Arbitration Court specifies that availability of package, marking may be provided by clause 1 of article 337 of the RF Tax Code on realization of extracted mineral resource to consumers, but they are not components of mineral resource extracted from bowels of the earth due to the sense of clause 1 of article 336, article 337 of the RF Tax Code, and being independent property objects manufactured out of technological stages of extraction of a mineral resource. When sale of marked, packaged mineral resource, its realization shall not be provided from the point of view of clause 2 and 3 of article 340 of the RF Tax Code. So, in this case, cost of extracted mineral resource shall be determined with use of calculative way of evaluation due to clause 4 of article 340 of the RF Tax Code.


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