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
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.
The RF Supreme Court has given the recommendations about application of the Federal Act "On specific features of alienation of real estate being within the state ownership of RF subjects or in municipal ownership and leased ...
So at application of provisions of
article 3 of the Act, courts of arbitration should to have
in view that a subject of small or middle entrepreneurship have
the right to acquire only under condition that it is leaser
under a lease contract of real estate, which is valid at the
moment of adoption of decision about privatization of this estate
by according body. At consideration of disputes by courts, it
is necessary to take into account, that the list of conditions,
under availability of which, a leaser has the right to acquire,
is determined in
the Act by an irrefragable answer.
So the Presidium of the RF Supreme Court of Arbitration
has specified that
the Act not concludes the provisions prohibiting to subjects
of small and middle entrepreneurship to realize the belonging
to them right to acquire, in respect of several objects of real
estate leased by them.
