There are exempted from taxation means received by parents as compensation of a part of parent payment for child maintenance in pre-school educational institution
The Federal Act N 67-FZ of April 28, 2009 (document is in
Russian) has referred means received by parents, legal representatives
of children attending educational institutions as compensation
of a part of parent payment for child maintenance in educational
institutions realizing general educational program of pre-school
education to incomes being not subjects for taxation and listed
in
article 217 of part two of the RF Tax Code (document is
in Russian).
The Federal Act shall putt into effect since the day of
its official publication and its provision are applied to legal
relations arising since January 1, 2009.
The additions are made to the Statute on application of the united rates of customs duties, taxes in respect of goods transferring through the Russian Federation customs boarder by natural persons for personal use
The Decree of the RF Government N 339 of April 22, 2009
(document is in Russian) has made the amendments to
the Statute (document is in Russian), which concern application
of the united rates of customs duties, taxes in respect of motor
vehicles imported by natural persons to the Russian Federation
customs territory, which have been actually transferred through
the Russian Federation customs boarder before January 11, 2009.
There are established the united rates of customs duties
for following motor vehicles categories:
- from the moment
of which issue not more than 3 years have been passed except
motor vehicles which country of origin is the Russian Federation;
- from the moment of which issue more than 3 years but
not more than 7 years have been passed independently from country
of origin;
- from the moment of which issue more than
7 years have been passed independently from country of origin.
In respect of motor vehicles from the moment of which issue
not more than 3 years have been passed and which country of
origin is the Russian Federation, the united rate of customs
duties, taxes is applied in the size of 1 euro per 1 cub. sm
of engine capacity.
The Decree shall putt into effect since the day of official
publication. The document has been officially published as on
April 28, 2009.
Besides
there is established that in the purposes of calculation of
the norm of maximum risk size per one borrower (H6), participation
of state corporations created on the basis of federal acts in
authorized capitals of legal entities shall not be considered
as the basement for referring to the group of related borrowers.
