There are increased the tax rates on certain kinds of excise liable goods, and the amendments are putted to the procedure for calculation of the transport tax
There are increased the tax rates on certain kinds of excise liable goods, and the amendments are putted to the procedure for calculation of the transport tax
By the Federal
Act N 282-FZ of November 28, 2009 (document is in Russian),
the amendments are putted to
Chapters 22 and
28 of the part two of the RF Tax Code (document is in Russian)
regulating excises and the transport tax. In particular, there
are increased the tax rates, by means of which, it is provided
taxation of excise liable goods (except motor gasoline and fuel-oil)
for certain kinds of alcohol containing, alcoholic production,
tobacco production, passenger cars, engine oils and straight-run
petrol. There is specified the procedure for calculation of
excise sum on alcoholic production with volume ratio of ethyl
spirit more than 9 per cent. Payment of the excise by taxpayers,
under realization (transfer) of excise liable goods manufactured
by them, shall be provided based on actual realization (transfer)
of aforesaid goods for expired taxable period not later than
25 day of the month following after the expired taxable period,
if otherwise is not provided by this article. Now the tax rates
of the transport tax may be increased (reduced) by acts of RF
components, but not more than in ten times (earlier not more
than in five times).
The Federal Act shall put into effect
since January 1, 2010, but not earlier than upon expiration
of one month from the day of its official publication and not
earlier than 1 day of next taxable period on according tax.
There are determined the specific features of calculation and payment of the tax on property of organizations in respect of property included to the composition of the Unified gas supply system
By the Federal
Act N 284-FZ of November 28, 2009 (document is in Russian),
the amendments are putted to
Chapter 30 of the part two of the RF Tax Code (document
is in Russian), by which, it is specified the procedure for
ascertaining of the tax base for payment of the tax on property
of organizations in respect of property included to the composition
of the Unified gas supply system, as well as there are determined
the specific features for calculation and payment of the tax
in respect of property included to the composition of the Unified
gas supply system. The tax (advanced payments on the tax) in
respect of property included to the composition of the Unified
gas supply system shall be calculated based on the tax base
ascertained on RF component as a whole, and shall be paid to
RF components budgets on actual place of location of this property.
As actual place of location of this property, it shall be considered
the territory of according RF component, where it is provided
extraction, transportation, storage and (or) supply of gas.
Organization ownership of property included to the composition
of the Unified gas supply system is obliged to grant record
of this property with specification of actual place of its location
in source accounting documents.
This Federal Act shall
put into effect upon expiration of one month from the day of
its official publication and not earlier than 1 day of next
taxable period on the tax on property of organizations.
There have been exempted from taxation by means of the value-added tax the operations on realization of communal services, as well as works (services) on maintenance and repair of common property in a multiple dwelling
By the Federal
Act N 287-FZ of November 28, 2009 (document is in Russian),
the amendments are putted to
articles 149 and
162 of part two of the RF Tax Code (document is in Russian),
by which there are exempted from taxation by means of the value-added
tax the operations on realization of communal services, as well
as works (services) on maintenance and repair of common property
in a multiple dwelling, granted (rendered) by managing companies,
householders societies, housing and construction, housing or
other specialized consumers cooperatives created in the purposes
of satisfaction of citizens needs in dwelling and responsible
for servicing of engineering system within dwelling, with use
of which communal services are provided under observance of
certain conditions. To the tax base, there shall not be included
monetary funds received by aforesaid organizations for formation
of the reserve on making current and capital repair of common
property in a multiple dwelling.
This Federal Act shall
putt into effect since January 1, 2010, but not earlier than
upon expiration of one month from the day of its official publication
and not earlier than 1 day of regular taxable period on the
value-added tax.
Earlier is was established, that after January 1, 2010, it is
not admitted the receipt of payments without using of cash-register
equipment and issue of cash checks corresponding to the requirements
of
the Federal Act "On activity for receipt of natural persons
payments made by paying agents". These amendments have
transferred the period of putting into effect of this provision
to April 1, 2010. At that, the cash-register equipment not corresponding
to these requirements, included to the State registry of cash-register
equipment before January 1, 2010, may be applied at receipt
of payments before January 1, 2014 under condition of its registration
by paying agents in tax authorities before January 1, 2011.
The Federal Act N 289-FZ of
November 28, 2009 has been putted into effect since the day
of its official publication (published in the Russian Newspaper
N 228, December 1, 2009).
There has been supplemented the list of grounds for granting delay of payment or payment by installments of customs duties, taxes
By the Federal
Act N 290-FZ of November 28, 2009 (document is in Russian),
the amendments are putted to
article 334 of the Customs Code of the Russian Federation
(document is in Russian), pursuant to which, delay of payment
or payment by installments of customs duties, taxes is granted
to the payer of customs duties, taxes, now and in the case if
the goods importing to the customs territory of the Russian
Federation are the goods included to the list of certain types
of importing foreign air vessels and component part to them,
in respect of which delay of payment or payment by installments
of customs duties, taxes may be granted, approving by the Government
of the Russian Federation.
The Federal Act shall put
into effect upon expiration of one month since the day of its
official publication.
