Отправляет email-рассылки с помощью сервиса Sendsay

Новости компании "Кодекс"

Подписаться Бесплатная «Серебряная» новостная рассылка . Подписчиков 92 RSS
←   Февраль 2007   →
 1
 2
02.02.2007
14:16:22
18:05:14
 3
 4
 5
 6
 7
 8
 9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28


За последние 60 дней ни разу не выходила


Сайт рассылки: http://www.kodeks.ru
Открыта: 08-11-2006

Автор
KODEKS

Статистика

92 подписчиков
0 за неделю
←   Все выпуски   →

Новости компании "Кодекс" за 15.02.07


15.02.2007


NEWS OF THE FEDERAL LEGISLATION


The RF Ministry of Finance gives explanations on application of the value-added tax in respect of operations on transfer of monetary funds on the instructions of natural persons without opening banking accounts with using of payment systems

     In the Letter of the Ministry of Finance of Russia N 03-04-15/172 of September 29, 2006 (document is in Russian), it is explained that operations maid by credit institutions on transfer of monetary funds on the instructions of natural persons without opening  banking accounts within the system of monetary orders and payments, including "Western Union" are referred to banking operations, and accordingly they are exempted from taxation with the value-added tax.
      
     It is necessary to take into account, that contracts concluded by participants of settlements in purposes of using of payment systems on settlements may have features of different contracts, including agential contract. So if concluded contracts has features corresponding to contracts of commission or agential contract, than remuneration shall be levied the value-added tax, that was received by credit institution for performance of banking operation on transfer of monetary funds of natural person, which is not subject for taxation with the value-added tax.

The RF Ministry of Finance gives explanations on the question of accounting of expenditures as interests on credit in purposes of taxation of profit and the property tax

     In the Letter N 03-03-06/1/19 of January 22, 2007 (document is in Russian), the Department of tax and customs-tariff policy of the Ministry of Finance of the Russian Federation explains, that sums of interests from credits and loans, including debt obligations received in purposes of repaying of credits and loans taken earlier, shall be considered as expenditures in purposes of taxation, under condition that their calculation in correspond to requirements of article 269 and 328 of the RF Tax Code (document is in Russian).
      
     As for credit (loan) taken for refinancing (redemption) of credit (loan) taken earlier for acquisition or construction of real estate objects, than cost on this received credit (loan) is not included to primary value of investment asset in purposes of taxation with the tax on property of organizations.
В избранное