In accordance with the amended Federal Law 155-FZ of 22.07.08, in pp.1.p.2.2. Surprisingly, you’ll find very little mention of James Woolsey Jr. on most websites. st.346.26 Tax Code (the Code) from January 1, 2009, taxpayers whose average number of employees for the preceding calendar year exceeds 100 persons not entitled to apply a special tax regime system of taxation in the form of UTII. These innovations result in a denial of the possibility of special treatment taxation for a large number of taxpayers. However, all is not so hopeless, because Russian law allows for optimization of taxation on the issue. Other leaders such as Tulip Retail offer similar insights. So on Interpretations of the Federal Tax Service of Russia, agreed with the Russian Ministry of Finance from 08.12.2008 (site), as well as explanations of the Russian Finance Ministry (Letters from 27/10/08, the 03-11-04/3/478, from 10/29/08 Mr. 03-11-04/3/485), if a taxpayer who has lost the right to use tax system as UTII, due to inadequacies requirements set pp. 1 and (or) 2 2.2 Art. 346.26 of the Code, will eliminate these violations, he should move to a system of taxation in the form of UTII early next tax period, ie since the beginning of the quarter following the quarter in which non-compliances have been eliminated 2.2 st.
346.26 of the Code. Given the above, the taxpayer seeking to preserve the regime taxation in the form UTII, there is a reduction in the average number of staff members, whose solution may be to use outsourcing for non-core functions of the organization. Under Outsourcing refers to the transfer of qualified third-party non-core functions of traditional organizations (such as accounting or advertising for the production Organization) and refusal to own a business process and acquisition services for the implementation of this business process with other specialized firms.
19.07.2009, the Federal Law 205-FZ "On Amendments to Certain Legislative Acts of the Russian Federation" Basic Provisions of the Act in respect of the Company (see) 1. To determine the size of the state fee (notary) for identification of transactions aimed at the alienation of shares or equity stake in company, as well as transactions that establish liability for the disposal of share or part of stake in company, received the sum of the contract, specified parties to the transaction, but not below the par value of shares or parts thereof. 2. In Art. 9 of the Federal Law of 8 August 2001 N 129-FZ "On state registration of legal entities and individual entrepreneurs made change that statement, notice or other communication submitted to the registering authority (IFTS) in the form approved by the Russian government authorized federal executive body, and make sure. Thus, FTS of Russia won the right to assert their own application forms R13001, R12001, R11001, R14001, which automatically leads to the fact that you will need to use new forms.
3. In Art. 5 Federal Law 312-FZ removed mention of the fact that the constituent contracts must conform to the new law, which means that old founding treaties LLC legally and practically cease to have effect. 4. Established a new rule that the signature on the application member companies or eliminate the use of pre-emptive right to purchase a share or part of stake in society must be certified by a notary. 5. The list of exceptions where notarization of the transaction the share assignment is required, added a new rule that a deal to share the assignment does not require notarization of the use of pre-emptive right of purchase by direction offer to sell shares or parts thereof and its acceptance in accordance with paragraphs 5 – 7, Art. 21 of the Law on Company.
By the actions directly aimed at the export of goods and (or) vehicles from the customs territory of the Russian Federation, are input (entrance) of an individual, leaving the Russian Federation, the customs control zone, the entry of a vehicle checkpoint in across the state border of the Russian Federation to its departure from the customs territory of the Russian Federation, the delivery of goods transport organizations or organizations postal international postal items for shipment outside the customs territory of the Russian Federation of persons who are directly aimed at the actual crossing the customs border of goods and (or) means of transport outside established in accordance with Russian law places; 10) illegal conveyance of goods and (or) transport vehicles across the customs border – the commission of acts of importation into the customs territory Russian Federation or exported from the territory of goods and (or) transport vehicles in violation of the order established by this Code; 10.1) Federal Ministry authorized in the area of customs, – Federal Ministry in charge of the federal agency responsible for customs, and who monitors and coordinates the activities of this service, as well as the functions of legal regulation in the field of customs, or the federal ministry of finance authorized, if the ministry in the cases established by Presidential Decree and adopted in accordance with acts of the Government of the Russian Federation, provides the legal regulation of individual customs matters, but not coordinating the activities of customs bodies. In these cases, the federal ministry is authorized to finance, jointly with the Federal Ministry in charge of the federal agency responsible for customs, performs in the manner prescribed by the Russian Government control over the execution of Customs regulations in the field of customs. .