The amendments are made to the Forest Code of the Russian Federation
The Federal Act N 143-FZ of July 22, 2008 (document is in
Russian) establishes, that persons, to which land forest plots
are granted, have no rights to prevent citizens from access
to these forest plots, as well collection and storage of food
and not wood forest resources locating on them, except cases
provided in
arctile11 of the RF Forest Code (document is in Russian).
Forest plots granting to citizens and legal entities may by
enclosed only in the cases provided by
the RF Forest Code.
There is established, that there
is prohibited on forest fund lands to place gardening, trucking
and suburban non-commercial associations of citizens, to grant
forest plots to citizens for keeping gardening, suburban, individual
garage or personal housing construction.
The amendments are directed to support enterprises of small
business by means of creation of more favorable conditions at
application of special tax regimes by them.
In particular
in respect of the united agriculture tax and the tax paid at
application of the simplified taxation system, there are extended
the list of considering expenditures of taxpayers, optimized
the procedure for transfer of losses to following periods, as
well as abolished the tax declarations on results of accounting
periods.
The right to have salaried employees (up to five
persons) is granted to individual entrepreneurs applying the
simplified taxation system.
There is increased quantity
of kinds of entrepreneurial activity, to which the simplified
taxation system on a patent base may be applied.
The amendments are made to the RF Town-planning Code and certain legislative acts of the Russian Federation
The Federal Act N 148-FZ of July 22, 2008 (document is in
Russian) makes
amendments to
the RF Town-planning Code (document is in Russian) and certain
legislative acts of the Russian Federation. In accordance with
amendments, there is the new notion of self-regulating organizations
in the sphere of engineering researches, architect-construction
planning, construction, reconstruction, capital repair of capital
construction objects.
This are non-commercial organization,
information about which is putted to the state registry of self-regulating
organizations and which are bases on membership of individual
entrepreneurs and (or) legal entities making engineering
researches or providing architect-construction planning, construction,
reconstruction, capital repair of capital construction objects.
So,
the Federal Act N 148-FZ of July 22, 2008 has regulated
the provisions about licensing of these kinds of activity. There
is provided that submission of licenses in aforesaid sphere
shall be stopped from January 1, 2009, but at that effect of
earlier issued licenses shall be saved up to January 1, 2010.
Amendments concerning the tax on incomes of natural persons, the united agriculture tax, the tax on profit and the tax on extraction of natural resources are made to the RF Tax Code
In particular from taxation by means of the tax on incomes of
natural persons and the united agriculture tax there are exempted
sums of payment of professional education and professional training
of natural persons, as well as sums paying by employees to employers
for reimbursement of expenditures for payment of interests on
loans (credits) for acquisitions of dwelling.
Sums paying
by employees to employers for reimbursement of expenditures
for payment of interests on loans (credits) for acquisitions
of dwelling are referred to expenditures of an employer for
labor payment. Aforesaid expenditures shall be considered in
the purposes of taxation in the size not more than 3 percent
of expenditures sum for labor payment.
There are specified
the methods and procedure for calculation of depreciation by
taxpayers in respect of fixed and intangible assets.
in
the part concerning the tax on extraction of natural resources,
the tax-free minimum is increased from 9 to 15 USD dollars.
There is provided to fix tax privileges in respect of extraction
of oil on plot of the bowels of the Earth locating north of
Arctic Circle, in Azov and Caspian seas, at the territory
of the Nenets Autonomous District, on Yamal half-island in the
Yamal-Nenets Autonomous District.
The RF Land Code is added with new chapter I_1 regulating
questions of formation of land plots. There is provided
that land plots shall be formed from lands being within state
or municipal ownership, as well at division, joining up, reallocation
or allocation of land plots. In particular, there is determined
the procedure for formation of land plots, requirements to forming
and changing land plots.
There is established that the
land plot is a part of the earth surface, boarders of which
are determined in accordance with federal acts.
Besides,
the Act determines specific features of state registration of
the rights on land plots forming at division, joining up, reallocation
of land plots or allocation from land plots, as well as the
procedure for state registration of termination of the right
of ownership to a land plot as a result of refusal from the
right of ownership to it.
