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The amendments are putted to the procedure for taxation by means of the values-added tax, the tax on incomes of natural persons, the transport tax


The amendments are putted to the procedure for taxation by means of the values-added tax, the tax on incomes of natural persons, the transport tax
2009-12-30 06:00

NEWS OF THE FEDERAL LEGISLATION

The amendments are putted to the procedure for taxation by means of the values-added tax, the tax on incomes of natural persons, the transport tax

By the Federal Act N 368-FZ of December 27, 2009 (document is in Russian), the amendments are made to part two of the RF Tax Code and the Federal Act "On amendments to chapters 23 and 25 of part two of the RF Tax Code and consideration as lost force of certain provisions of the Federal Act "On amendments to part first, part second of the RF Tax Code and certain legislative acts of the Russian Federation" (document is in Russian), and certain provisions of legislative acts of the Russian Federation are considered as lost their force.

In particular, there is specified the procedure for confirmation of zero rate of the value-added tax, as well as the moment for determination of the tax base on export operations. In the new wording, there is given clause 3 of article 221 of the RF Tax Code (document is in Russian) regulating granting of professional tax deductions on the tax on incomes of natural persons to taxpayers receiving author's and other awards, as well as there is determined the sizes of expenditures taken to deduction, if these expenditures can not be confirmed by documents. During the period since January 1 up to June 30 of 2010, there is suspended effect of paragraph fourth of clause 1 of article 269 of part two of the RF Tax Code establishing specific features of referring interests on bond-debts to expenditures at calculation of the tax on profit of organizations. During the period of suspension of effect of paragraph fourth of clause 1 of article 269 of part two of the RF Tax Code, it is established that under absence of debt obligations to Russian institutions issued at the same quarter on comparable conditions, as well as under taxpayer's choice, the limit size on interests considering as expenditure (including percents and sum differences under obligations reflected in conventional monetary units on rate of conventional monetary units established by agreements of the parties) is taken equal to the refinancing rate of the Bank of Russia increased in two times at drawing up of debt obligation in rubles, and equal to 15 percent - under debt obligations in foreign currency. Sole traders making passengers and (or) cargo transportations by water and air transport are exempted from taxation by means of the transport tax.
 
So as not subjects for taxation, the Act considers incomes received by natural persons being tax residents of the Russian Federation for according taxable period from sale of dwelling-houses, flats, rooms including privatized dwelling premises, cottages, garden cottages or land plots and shares in aforesaid property being within taxpayer's ownership during 3 years and more, as well as at sale of other property being within taxpayer's ownership during 3 years and more. This provision is not applied to incomes received by natural from sale of securities, as well as to incomes from sale of property used directly by sole traders in entrepreneurial activity.

There are increased the rates of state duties
2009-12-30 06:00

NEWS OF THE FEDERAL LEGISLATION

There are increased the rates of state duties

By the Federal Act N 374-FZ of December 27, 2009 (document is in Russian), the amendments are made to article 45 of part first and chapter 25_3 of part two of the RF Tax Code (document is in Russian) and certain legislative acts of the Russian Federation, as well as there is considered as lost its force the Federal Act "On collections for issuance of licenses on making activity connected with production and turnover of ethyl spirit, alcohol and alcohol containing production" (document is in Russian).

In particular, there is increased the size of state duty paying at consideration of cased in courts of general jurisdiction, by justices of the peace for registration of the acts of civil status and other legally significant actions, for making activities connected with acquisition of RF citizenship or renunciation of RF citizenship, as well as entrance or exit from the RF.
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