The amendments are made to the Tax Code of the Russian Federation
The Federal Act N 201-FZ of July 19, 2009 (document is in
Russian) has given in the new wording
clause 2_2 of article 346_25.1 of part two of the RF Tax Code
(document is in Russian) which determines the basements under
which a taxpayer is considered as lost his right to apply the
simplified taxation system on a patent base and being transferred
to general taxation regime from the beginning of taxable period
and for which according patent has been given to him, in the
cases if in calendar year when taxpayer has applied the simplified
taxation system on a patent base his incomes have exceeded the
size of incomes established by
article 346_13 of the RF Tax Code independently from quantity
of patents received in aforesaid year, or if during taxable
period there was permitted incompliance of requirements established
in
clause 2_1 of article 346_25.1 of the RF Tax Code. In that
case sums of taxes are subjects for payment in accordance with
general taxation regime.
The Federal Act N 202-FZ of July 19, 2009 (document is in
Russian) has made the amendments to
chapters 23 and
25 of part two of the RF Tax Code and has considered certain
provisions of
the Federal Act "On amendments to part first, second of
the RF Tax Code and certain legislative acts of the Russian
Federation" (document is in Russian). Generally there
are putted the amendments directing to state support of persons
received loan (credit) funds for new construction or acquisition
of dwelling, flat, chamber or a share (shares) in them, land
plots granted for individual housing construction and land plots
where acquired dwellings or shares in it are located. In particular
there are fixed incomes of taxpayer received as material profit
from savings of percents for use loan (credit) funds by taxpayer,
from different sources, certain of them are exempted from taxation,
for example ones received for housing construction or acquisition
of dwelling, under condition of availability of taxpayer's right
to receive property tax deduction and which according are included
to composition of property tax deductions. In composition of
incomes of natural persons being not subjects for taxation (exempted
from taxation), there are included sums of single material
aid rendered by employees to member of family of dead employer,
former employer, one went into pension, or to employer, former
employer, one went into pension in connection with death of
member (members) of his family, as well as incomes received
by natural persons from realization of motor cars under condition
that before putting off records these cars were registered on
aforesaid natural persons during three and more years pursuant
to the legislation of the Russian Federation.
The Federal Act N 204-FZ of July 19, 2009 (document is in
Russian) has made the amendments to
part two of the RF Tax Code (document is in Russian) supplementing
a number of articles of
the RF Tax Code. In particular to taxpayers having the right
to transfer to the simplified taxation system and determined
by
article 346_12 of the RF Tax Code, there are referred organizations
if under results of nine months of that year when organization
submits an application about transfer to the simplified taxation
system incomes of this organization has not exceeded 45 mln.rubles.
If under results of accountable (taxable) period taxpayer's
incomes, determining in accordance with
article 346_15 and
sublclauses 1 and
3 of clause 1 of article 346_25 of the RF Tax Code, have
exceeded 60 mln.rubles and (or) during accountable (taxable)
period there has been permitted incompliance of requirements
established by
clauses 3 and
4 of article 346_12 and
clause 3 of article 346_14 of the RF Tax Code, such taxpayer
is considered as lost the right to apply the simplified taxation
system from the beginning of that quarter where has been such
exceeding and (or) incompliance of requirements. At that sums
of taxes being subjects for payment shall be calculated and
paid in according order provided by the legislation of the Russian
Federation on taxes and duties. Late payment of monthly payments
during the quarter when these taxpayers have been transferred
to other taxation regime shall not involve payment of fees and
penalties.
Basic provisions of these Federal Acts shall
putt into effect since January 1, 2010.
It's permitted to organizations and sole traders being taxpayers of the united tax on imputed income to make monetary settlements in cash without application of cash-register equipment under condition of issuance of a document confirming receipt of money
The Federal Act N 162-FZ of July 17, 2009 (document is in
Russian) has made the addition to
article 2 of the Federal Act N 54-FZ "On usage of cash-register
equipment in cash settlements And (or) settlements using payment
cards" of May 22, 2003 (document is in Russian) according
to which organizations and sole traders being taxpayers of the
united tax on imputed income, not falling under effect of
clauses 2 and
3 of article 2, at carrying out kinds of entrepreneurial
activity established by
clause 2 of article 346_26 of the RF Tax Code (document
is in Russian), may to make monetary settlements and (or) settlements
with use of payment cards without application cash-register
equipment under condition of issuance of a document (sales check,
receipt or other document confirming receipt of money for according
good (work, service) under buyer's claim. So there is determined
the list of information should be included to aforesaid document.
Control over observance by organizations and sole traders of
duty on issuance of this document, as well as imposition of
penalties for refusal in its issuance, is entrusted to tax authorities
of the Russian Federation.
The amendments are made to the Federal Act "On Hypothecary Mortgage (Mortgage of real estate property)"
The amendments
made by
the Federal Act N 166-FZ of July 17, 2009 (document is in
Russian) has concerned mortgage of buildings, constructions
and uninhabited premises acquired with use of credit funds of
a bank or other credit organization, or target loan funds.
In accordance with the amendments on the general rule, a building,
a construction and an uninhabited premise being acquired fully
or in a part with use funds of a bank or other credit organization,
or funds of target loan granted by other legal entity for its
acquisition, is considered as being pledged from the moment
of state registration of the property right for according object
of real estate.
So,
the Federal Act has specified the provisions concerning
execution upon pledged property.
The amendments are made to certain legislative acts concerning bankruptcy
The amendments
putted by
the Federal Act N 195-FZ of July 19, 2009 (document is in
Russian) have specified features of legal position of creditors,
demands of which are secured by pledge of debtor's property,
the size of remuneration of insolvency officer in a case about
bankruptcy, the size payment of services of persons attracted
by external administrator or competitive administrator for carrying
out his activity.
So
the Federal Act has specified sequence of creditors
claims on current payments.
