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Changes in the Tax code of the Russian Federation

The Federal act of the Russian Federation from 7/27/2010 № 229-FZ makes changes to the Tax code of the Russian Federation. We result the most essential aspects of the document.

The Changes which are coming into force with 9/2/2010

  1. the Organizations having isolated divisions (item 23 item 2) are obliged to report data in taxing authority within three working days about closing of the isolated division or change of data on it (item 2 of item 23 Tax Code the Russian Federation) (earlier — within a month.)
  2. Forms of calculations under taxes and forms of tax declarations, and also formats and an order of representation of tax declarations (calculations) in electronic form affirm FNS Russia in coordination with the Ministry of Finance of Russia (item 1 of item 34.2 Tax Code the Russian Federation) (now it is the competence of the Ministry of Finance of Russia). Till the moment of the statement of new forms acting forms are used.
  3. Statement on accounting, removal from accounting in taxing authorities of the organizations, and also change of data on the Russian organizations is performed on the basis of the data contained in EGRUL. Changes in data on the isolated divisions it is performed on the basis of the messages represented by the organization (item 84 Tax Code the Russian Federation).
  4. The documents confirming the facts of infringements of the legislation on taxes and tax collections should be applied On the act of tax check, revealed during check (including materials of additional events of tax control). The documents containing not subject disclosure by taxing authority of data, constituting bank, tax or others secret of the third parties protected by the law, and also personal data of physical persons, are applied in the form of the statements assured by taxing authority (item 100 Tax Code the Russian Federation).
  5. The sizes of penalty provisions Are increased:
    • the penalty for infringement of term of statement on accounting will constitute 10 thousand rbl. (item 116 Tax Code the Russian Federation);
    • the penalty for conducting activity without statement on accounting in taxing authority — 10 % from incomes, but not less than 40 thousand rbl. (item 116 Tax Code the Russian Federation);
    • the penalty for non-presentation tax declaration — 5 % of an outstanding amount of the tax for each complete or incomplete month from the date of, established for its representation, but no more than 30 percent of the specified sum and not less than 1000 rbl. (item 119 Tax Code the Russian Federation);
    • the penalty for infringement of a method of representation of the declaration (an electronic kind) — 200 rbl.;
    • the penalty for flagrant violation by the organization of rules of accounting of incomes both either) expenses and (or) the taxation objects if these acts are made during one tax period, in the absence of signs tax offense — 10 thousand rbl.; the same acts if they are made during more one tax period — 30 thousand rbl.; the same acts if they have entailed understating tax base — the penalty at a rate of 20 % from the delinquent tax sum (before 10 %), but not less than 40 thousand rbl. (earlier — 15 thousand rbl.); thus flagrant violation is understood as absence not only registers accounting, but also tax accounting (item 120 Tax Code the Russian Federation);
    • the penalty for non-presentation when due hereunder documents 200 rbl. (earlier — 50 rbl.) for each not presented document (item 126 Tax Code the Russian Federation).
  6. possibility of drawing up of invoices in electronic form by a mutual consent of the parties Is provided and at availability at them compatible technical and software (subscribes the electronic digital signature). The order of exhibiting and reception of invoices in electronic form on telecommunication communication channels with application of the electronic digital signature is established by the Ministry of Finance of Russia (item 169 Tax Code the Russian Federation).
  7. As one of obligatory requisites of the invoice the instructions of the name of currency (item 5.1 are added. Item 169 Tax Code the Russian Federation). To the statement the Government of the Russian Federation of the new form of the invoice uses the existing form.
  8. During the period with 1/1/2010 in the 12/31/2010 the limiting size of percent (item 269 Tax Code the Russian Federation) constitutes a base rate of the Central Bank of the Russian Federation, increased in 1,8 times, at debt obligation registration in rubles and equal 15 % and — on debt obligations in foreign exchange; the exception is constituted by the debenture interests, arisen till November, 1st, 2009 on which from January, 1st till June, 30th, 2010 the limiting size of percent is accepted to an equal base rate of the Central Bank of the Russian Federation increased twice, at debt obligation registration in rubles and equal 15 % and — on debt obligations in foreign exchange.
  9. Advances in foreign exchange aren“t subject to revaluation on last date (sub item 7 of item 4 of item 271 and sub item 6 of item 7 of item 272 Tax Code the Russian Federation) — extends action to the legal relationship which have arisen with 1/1/2010 (earlier it has been established in item 11 ч. 2 items 250 Tax Code the Russian Federation and sub item 5 of item 1 of item 265 Tax Code the Russian Federation).

The Changes which are coming into force with 1/1/2011

  1. Forms of registers of tax accounting under incomes of physical persons, a reflection order in them the analytical data of the tax accounting, the given primary registration documents on НДФЛ are developed by the tax agent independently (item 230 Tax Code the Russian Federation).
  2. For calculation of the profits tax of the organizations the property, which original cost more than 40 thousand rbl. (item 256 Tax Code the Russian Federation) (earlier&nbsp admits depreciable; — 20 thousand rbl.).
  3. the Limiting size of percent (item 269 Tax Code the Russian Federation) constitutes a base rate of the Central Bank of the Russian Federation, increased in 1,8 times, at debt obligation registration in rubles and a base rate of the Central Bank of the Russian Federation equal to product and coefficient 0,8 — on debt obligations in foreign exchange.
  4. Quarter payments on profit following the results of an accounting period pay the organizations at which for the last four quarters incomes of realization didn”t exceed on the average 10 million rubles for every quarter (item 3 of item 286 Tax Code the Russian Federation) (now — 3 million rbl.).
  5. the Tax agent under incomes of the foreign organization not later than the day following day of payment (transfer) of money funds of the foreign organization or other reception of incomes by the foreign organization (item 287 Tax Code the Russian Federation) (now — three days). Similarly on dividend — not later than the day following day of payment (earlier — 10 days).
  6. Tax calculation on advance installments under the transport tax isn“t represented also advance installments aren”t paid (the item of item 363 and 363.1 Tax Code the Russian Federation).
  7. Tax calculation on advance installments on the land tax isn“t represented also advance installments aren”t paid (item 396 item, 397 and 398 Tax Code the Russian Federation).