The amendments to the RF Tax Code in accordance with regulation of debt on payments of taxes, collections, fees and penalties and certain other questions of tax administration
The amendments to the RF Tax Code in accordance with regulation of debt on payments of taxes, collections, fees and penalties and certain other questions of tax administration
By
the Federal Act N 229-FZ of July 27, 2010 (document is in
Russian), the amendments have been putted to
part first of the RF Tax Code (document is in Russian),
pursuant to which, there are specified notions and terms using
in the Code, as well as there are changed certain provisions.
In particular, there has been specified the procedure for tax
registration (deregistration), have been increased sizes of
penalties for tax offences, the right is given to taxpayers
to carry out reconciliation of settlements on taxes, collections,
fees and penalties jointly with tax authorities, as well
as to receive the act. Authorities on approval of forms of tax
declarations and settlements on taxes and duties have been transferred
from the Ministry of Finance of Russia to the Federal Tax Service
of Russia. Certian articles of
part first of the RF Tax Code are given in the new wording.
The amendments have been putted to part second of
the RF Tax Code (document is in Russian). Essential amendment
of
chapter 21 "Tax on the value-added tax" is the
possibility to compile invoices in electronic form. Since January
1, 2011 in the purposes of taxation of profit, initial cost
of amortizable property is increased from 20 up to 40 ths. rubles,
so there is specified the procedure for determination of costs.
The amendments putted by
the Act N 229-FZ concern so to other taxes: the tax on incomes
of natural persons, the water, the transport, the land taxes,
as well as to state duty.
Normative legal acts of the Russian
Federation Government and federal executive authorities adopted
before the day of putting into effect of the Act are valid until
considerations of them as invalid or adoption of according normative
legal acts by the Government of the Russian Federation and authorized
federal executive authorities.
Pursuant to
article 10 of the Federal Act N 229-FZ of July 27, 2010,
the Federal Act shall putt into effect upon expiration of one
month since the day of its official publication except provisions
for which by this article, it is established other periods for
putting into effect.
