All about updated
The ministry of finance of russia has published the letter from 26.09.2010 03-11-02/44In which has answered some question, special tax modes concerning application. such explanations were required because in chapters of the tax code about "simplified tax system" and the federal law from 7/21/2010 101-fz makes essential changes.
In the letter the order of application of the simplified system of the taxation by individual businessmen on the basis of the patent is in detail described. the ministry of finance has explained also position according to which to the tax bearers applying "simplified tax system", it is authorised to change the object of the taxation chosen earlier. to make it they have the right after three years from the application beginning
As it is marked in the letter, to change object of the taxation since january, 1st, 2010 the tax bearers applying simplified system since january, 1st, 2010 have the right. for this purpose those who has chosen object of the taxation incomes minus expenses, should notify tax inspection till january, 1st, 2010. tax bearers at whom object of the taxation incomes, put in the statement in tax departments not later than december, 20th, 2010. more in detail about the changes brought in chapter 26.2 the russian federation, read in2010, 20.
Explanations have mentioned and the updated chapter aboutfor example, in the letter it is noticed that on payment it is necessary to translate activity on tenancy of the trading places located on an auto- and railway stations, in administrative and educational buildings, polyclinics, and also in the cultural and exhibition centres, during carrying out in them of exhibitions and fairs. more in detail about new positions of chapter 26.3 the russian federation read in the nearest issues of the magazine.
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