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News of the Federal Legislation

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News of the Federal Legislation


Double value-added tax is cancelled at resale of motor-cars
2008-12-09 06:00

NEWS OF THE FEDERAL LEGISLATION

Double value-added tax is cancelled at resale of motor-cars

There has been adopted the Federal Act N 251-FZ "On amendments to articles 154 and 164 of part two of the RF Tax Code" of December 4, 2008 (document is in Russian) (further as Act), which establishes the special procedure for determination of tax base on operations for sale of motor-cars purchased from natural persons (being not taxpayers) for following resale.

  In accordance with the Act, the tax base on aforesaid operations should be determined as difference between sale price with taking into account of the tax and motor-car acquisition price.

The Act shall putt into effect from January 1, 2009, but not earlier than upon expiration of one month from the day of its official publication and not earlier than 1 day of following taxable period on the value-added tax.

  The Act is published in the "Russian News paper" (N 251) of December 9, 2008.

There has been ratified the international document
2008-12-09 06:00

NEWS OF THE FEDERAL LEGISLATION

There has been ratified the international document

The Federal Act N 231-FZ of December 3, 2008 (document is in Russian) has ratified the Convention between the Government of the Russian Federation and the Government of the People's Democratic Republic of Algeria about avoiding of double taxation in respect of taxes on incomes and property assigned in Algiers city as on March 10, 2006.


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