Tax Code of the Russian Federation (TC RF).

T. Silvestrov, editor

Frequent amendments to the Tax Code of the Russian Federation make the accountant "keep abreast": it is very important not to miss the changes in order to correctly calculate and pay taxes to the budget, since errors in the calculation and payment of taxes lead to the accrual of fines and penalties. In 2010, the Tax Code once again appeared before the taxpayers in an updated form. Read the article about the main changes that took place in the second part of this normative act.

VALUE ADDED TAX

Transactions not subject to taxation. As a result of the addition paragraph 2 of Art. 146 Tax Code of the Russian Federation the list of transactions that are not recognized as subject to VAT has been expanded. So, from January 1, 2010, the provision of services for the transfer for gratuitous use to non-profit organizations for the implementation of statutory activities of state property that is not assigned to state enterprises and institutions, constituting the state treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of the territory, region, is not subject to VAT. , a city of federal significance, an autonomous region, an autonomous district, as well as municipal property not assigned to municipal enterprises and institutions, constituting the municipal treasury of the corresponding urban, rural settlement or other municipal formation.

Recall that, first, the rule that the transfer of property to non-profit organizations for the implementation of statutory activities is not subject to VAT, followed from the analysis Art. 146 and paragraph 3 of Art. 39 Tax Code of the Russian Federation. It is now expressly stated in paragraph 2 of Art. 146 Tax Code of the Russian Federation.

Revised in new edition paragraph 4 of Art. 150 Tax Code of the Russian Federation, as a result of which, from 01.01.2010, the import of cultural property into the customs territory of the Russian Federation is not subject to taxation (is exempted from taxation):

- acquired at the expense of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets;

- received as a gift by state and municipal archives, as well as transferred as a gift to institutions classified in accordance with the legislation of the Russian Federation as especially valuable objects of cultural and national heritage of the peoples of the Russian Federation.

It should be reminded that before VAT was exempted only for artistic values ​​transferred as a gift to institutions classified in accordance with the legislation of the Russian Federation as especially valuable objects of cultural and national heritage.

Invoices. The significance of errors made in the preparation of invoices is the cause of numerous disputes between the fiscal authorities and taxpayers. During inspections, any minor inaccuracy in the design gave the tax authorities a reason to refuse to deduct VAT. Now paragraph 2 of Art. 169 Tax Code of the Russian Federation, from which it followed that invoices drawn up in violation of the established procedure cannot be the basis for accepting VAT amounts for deduction, sounds new. According to the amendments made to it, errors in invoices that do not prevent the tax authorities from identifying during a tax audit are not grounds for refusing to accept tax deductions:

- seller, buyer of goods (works, services), property rights (name of the seller and buyer, their TIN and location address);

– name of goods (works, services), property rights;

- the cost of goods (works, services), property rights;

- the tax rate and the amount of tax presented to the buyer.

Thus, since 2010, errors (inaccuracies) in the indication in the invoice of the serial number, the date of issuance of the invoice, the name and address of the consignee and consignor, the number of the payment and settlement document in case of receipt of advance or other payments on account of the forthcoming deliveries of goods (works, services), the country of origin of the goods. The main thing is that the indicators named in clauses 5, 5.1 and 6 of Art. 169 Tax Code of the Russian Federation, were indicated by the taxpayer in the invoice.

TAX ON INCOME OF INDIVIDUALS

Income not subject to taxation. The new edition of the Tax Code of the Russian Federation, effective from January 1, 2010, supplemented the list of income of individuals not subject to personal income tax. Now to such incomes, in addition to those previously named in Art. 217 Tax Code of the Russian Federation, relate:

- social supplements to pensions paid in accordance with the legislation of the Russian Federation and the constituent entities of the Russian Federation ( paragraph 2 of Art. 217 Tax Code of the Russian Federation);

– payment of the cost of food, sports equipment, equipment, sports and dress uniforms received by sports judges for participation in sports competitions ( paragraph 3 of Art. 217 Tax Code of the Russian Federation).

Since 2010, an additional benefit has been introduced for recipients of material assistance. Previous edition paragraph 8 of Art. 217 Tax Code of the Russian Federation established that payments made to an employee in connection with the death of a member (members) of his family are exempt from personal income tax. The new version of this paragraph refers to lump-sum payments made by employers:

– family members of a deceased employee, retired former employee;

– an employee, a former employee who has retired due to the death of a member (s) of his family.

Also, since 2010, payments made by employers to employees (parents, adoptive parents, guardians) at the birth (adoption (adoption)) of a child during the first year after his birth (adoption, adoption) in an amount not exceeding 50 thousand rubles are not subject to personal income tax. . for every child. Note that the previous edition Art. 217 Tax Code of the Russian Federation contained a cost limiter for payments not subject to personal income tax (50 thousand rubles), but did not specify that these payments are subject to tax exemption if made within the first year after the grounds for their implementation. Note that here we are talking about funds issued to an employee in accordance with the norms of a collective agreement or a local act, accrued and paid from the funds received by the institution from the implementation of income-generating activities. Previously, clarifications on this issue were provided in letters from the Ministry of Finance, for example, in a Letter dated 20.10.2009 № 03-04-05/01/748 . Similar payments made to an employee at the expense of the FSS are exempt from personal income tax in accordance with paragraph 1 of Art. 217 Tax Code of the Russian Federation.

Since 2010, income received by individuals who are tax residents of the Russian Federation for the corresponding tax period from the sale of residential buildings, apartments, rooms, including privatized residential premises, summer cottages, garden houses or land plots and shares in the specified property, is not subject to personal income tax. provided that they are owned by the taxpayer for three or more years, as well as when selling other property that was owned by the taxpayer for three years or more ( clause 17.1 of Art. 217 Tax Code of the Russian Federation). Recall that earlier, when selling housing, summer cottages, garden houses or land plots (shares in the specified property), other property (except for securities and property used in business activities), owned for three years or more, individuals - tax residents of the Russian Federation were entitled to take advantage of the property deduction provided for pp. 1 p. 1 art. 220 Tax Code of the Russian Federation, in the amount of income received. Now these incomes are included in the list of non-taxable personal income tax (corresponding changes have been made to clause 17.1 of Art. 217 and paras. 1 p. 1 art. 220 Tax Code of the Russian Federation). Therefore, in this case, taxpayers do not need to submit a personal income tax declaration to the tax authority. Note that these changes apply to legal relations that arose from 01/01/2009 ( paragraph 4 of Art. 5 of the Federal Law of December 27, 2009 No. 368-FZ).

Starting from 2010, the amounts of pension savings recorded in the special part of the individual personal account and paid to the legal successors of the deceased insured person are also not subject to taxation (new version paragraph 48 of Art. 217 Tax Code of the Russian Federation).

Social tax deductions. The following changes have taken place in the application of this type of deduction. Since 2010, in order to receive a social deduction under non-state pension provision agreements or non-state pension insurance agreements, a taxpayer has the right to apply to his employer ( paragraph 2 of Art. 219 of the Tax Code of the Russian Federation).

The changes also affected the determination of the maximum amount of the social tax deduction. As a result of the change in par. 2 p. 2 art. 219 of the Tax Code of the Russian Federation when a taxpayer applies to a tax agent for a social deduction, the types of expenses accounted for within the maximum amount of the social tax deduction and their amounts are agreed with the agent.

Since 2010, in order to receive social deductions for personal income tax, the taxpayer, when submitting a declaration to the inspection at the end of the tax period, is not required to attach a separate written application to it ( paragraph 4 of Art. 218, paragraph 2 of Art. 219, paragraph 2 of Art. 220, paragraph 3 of Art. 221 Tax Code of the Russian Federation).
Property tax deductions. From January 1, 2010, when purchasing a land plot (or a share thereof) intended for individual construction, or a plot together with a house, the taxpayer, if there are relevant supporting documents, has the right to use the property deduction ( par. 5 and 23 paragraphs. 2 p. 1 art. 220 Tax Code of the Russian Federation). The maximum amount of the property deduction from the amounts received from the sale of property (with the exception of residential buildings, apartments, rooms, including privatized residential premises, summer cottages, garden houses or land plots and shares in the said property) owned by the taxpayer for at least three years has also been increased, from 125,000 to 250,000 rubles ( pp. 1 p. 1 art. 220 Tax Code of the Russian Federation).

Revised in new edition par. 15 pp. 2 p. 1 art. 220 Tax Code of the Russian Federation who specified the list of actual expenses included in the calculation of the property deduction. If earlier, as part of the actual expenses, when receiving a property deduction, the expenses for carrying out works on finishing an apartment, a room were taken into account, then since 2010, expenses for the development of design and estimate documentation for carrying out finishing works are also taken into account.

Of interest is the addition made to pp. 2 p. 1 art. 220 Tax Code of the Russian Federation, according to which, from January 1, 2010, the amount of the property deduction is determined without taking into account the amounts used to pay interest:

- for targeted loans (credits) received from Russian organizations or individual entrepreneurs and actually spent on new construction or the acquisition in the territory of the Russian Federation of a residential building, apartment, room or share (shares) in them, land plots provided for individual housing construction, and land plots on which the acquired residential buildings are located, or a share (shares) in them;

- on loans provided by banks located in the territory of the Russian Federation for the purpose of refinancing (on-lending) loans (credits) received for new construction or acquisition in the territory of the Russian Federation of a residential building, apartment, room or share (shares) in them, land plots provided for individual housing construction, and land plots on which the acquired residential buildings are located, or shares (shares) in them.

When acquiring land plots for individual housing construction or a share (s) in them, it is provided after the taxpayer receives a certificate of ownership of the house ( par. 23 pp. 2 p. 1 art. 220 Tax Code of the Russian Federation)

Withholding tax by tax agents. Accountants sometimes face a situation where it is impossible to withhold personal income tax from the amount of income received by the taxpayer and transfer it to the budget (for example, when presenting gifts to athletes who won prizes in a competition). According to regulations paragraph 5 of Art. 226 Tax Code of the Russian Federation tax agents (budgetary institutions) are required to report to the tax authorities at the place of their registration about the impossibility of withholding tax from this individual and about the amount of tax. The new wording of the above article establishes that this information is submitted to the tax authority no later than one month after the end of the tax period in which the corresponding obligations arose. Recall that the previous version prescribed such information to be submitted within a month from the moment the circumstances arose.

For reference.

In the personal income tax declaration it is now fashionable not to indicate income that is exempt from taxation, as well as income on receipt of which the tax was fully withheld by tax agents, if this does not prevent the taxpayer from receiving tax deductions ( paragraph 4 of Art. 229 of the Tax Code of the Russian Federation)

INCOME TAX

Income not included in the calculation of tax. The income received by the taxpayer in the form of targeted revenues that are not taken into account when determining the tax base for income tax has been clarified. Since 2010, targeted revenues include ( par. 1 p. 2 art. 251 Tax Code of the Russian Federation):

- funds allocated for the maintenance of non-profit organizations and their statutory activities, received free of charge on the basis of decisions of state authorities, local self-government and management bodies of state extra-budgetary funds;

- funds received from other organizations and (or) individuals.

In order for the above receipts to be recognized as targeted, they must be used for their intended purpose.

The clarification that targeted revenues include funds received by decision of state authorities, local governments and decisions of management bodies of state off-budget funds was introduced in order to eliminate misunderstandings that arise between taxpayers and tax authorities and lead to litigation. For example, in Decree of the FAS SZO dated 05/23/2008 No. А52-4764/2007 the court considered the case on the legality of the Federal Penitentiary Service's non-inclusion in non-operating income of funds received from a higher organization (the Main Directorate for the Execution of Punishments). According to the IFTS, these funds are not targeted and are subject to inclusion in non-operating income (the position of the IFTS was based on the application of the norms pp. 8 p. 1 art. 251 Tax Code of the Russian Federation providing for exemption from taxation of the transfer of budgetary property, and not of funds received from state unitary enterprises). The court, having applied the provisions of the wording in force at that time pp. 8 p. 1 art. 251 Tax Code of the Russian Federation, established that in the case under consideration, the funds received are targeted and, since the condition for maintaining separate accounting for them was observed, they are not subject to income tax. A similar dispute is dealt with in the Definition Supreme Arbitration Court of the Russian Federation dated March 28, 2008 No. A45-4013/0731/132.

Of interest to budgetary institutions and addition par. 16 p. 2 art. 251 Tax Code of the Russian Federation, which expanded the list of targeted revenues allocated for the maintenance of non-profit organizations and their statutory activities. As a result, since 2010, targeted revenues also include property rights in the form of the right to use state and municipal property free of charge, received by decisions of state authorities and local governments by non-profit organizations for their statutory activities.

For organizations that send their employees on business trips abroad as part of income-generating activities, the next change in the legislation will be of interest. Since 2010, when receiving or issuing advances in foreign currency, an organization should not take into account positive or negative exchange differences in income or expenses ( paragraph 11 of Art. 250 and pp. 5 p. 1 art. 265 Tax Code of the Russian Federation).

Materials obtained during the dismantling of fixed assets or identified during the inventory. Material values ​​identified during the inventory, as well as property received during the dismantling or dismantling of decommissioned fixed assets, are included in non-operating income ( n. 13, 20 Art. 250 Tax Code of the Russian Federation). That is, these material assets were accounted for in tax accounting at market value, and until 2010, when using them, the taxpayer had the right to include only 20% of their value in material expenses (the amount of income tax calculated from the market value of the said material assets) . As a result of what happened in par. 2 p. 2 art. 254 Tax Code of the Russian Federation changes since 2010, inventories identified during the inventory, as well as property obtained during the dismantling or dismantling of fixed assets decommissioned from operation, are allowed to be taken into account in expenses at the amount of income determined in the manner established paragraphs 13 and 20 of Art. 250 Tax Code of the Russian Federation. Thus, the amount for which the taxpayer will take into account these material assets, he will include in the expenses when they are used.

Labor costs. Excluded from the Tax Code of the Russian Federation p. 15 h. 2 art. 255, which stipulated that the costs of wages for the purposes of ch. 25 Tax Code of the Russian Federation include expenses for additional payment up to actual earnings in case of temporary disability, established by the legislation of the Russian Federation. Thus, from 2010, these payments should be made from the net profit of the organization.

In addition, the list of employer's expenses incurred for the medical care of its employees and included in labor costs has been expanded. According to the new edition par. 9 p. 16 Art. 255 Tax Code of the Russian Federation labor costs include not only contributions under voluntary insurance contracts providing for payment by insurers of medical expenses of insured employees, but also employers’ expenses under contracts for the provision of medical services concluded in favor of employees for a period of at least a year with medical organizations that have the appropriate licenses for implementation of medical activities, issued in accordance with the legislation of the Russian Federation. These expenses are included in the tax base for income tax in the same amount - no more than 6% of the amount of labor costs.

Inseparable improvements to fixed assets. Since 2010, as a result of changes in par. 6 p. 1 art. 258 and par. 9 p. 1 art. 258 Tax Code of the Russian Federation tenants and organizations-borrowers are allowed to charge depreciation for improvements made, taking into account the useful life of not only property, but also capital investments in it (in accordance with the classification of fixed assets). Thus, the tenant and organizations-borrowers have the right to choose, and they can write off the cost of capital investments in inseparable improvements to take the shortest of the terms of use (received, leased property or improvements made).

Production and distribution costs. The procedure for determining the amount of expenses for production and sale has been brought into line with the norms of the Law on Insurance Contributions. So, direct expenses do not include the costs of paying the UST (this tax has been canceled since 01/01/2010), but the expenses:

- for mandatory pension insurance, which go to finance the insurance and funded part of the labor pension;

- for compulsory social insurance in case of temporary disability and in connection with motherhood;

– compulsory health insurance, compulsory social insurance against accidents at work and occupational diseases.

For reference. From Article 689 of the Civil Code of the Russian Federation It follows that the borrower is an organization that accepts, under a loan agreement (contract for gratuitous use), property for free temporary use from the borrower.

At the same time, one should not forget that ( par. 6 p. 1 art. 258 and par. 9 p. 1 art. 258 Tax Code of the Russian Federation):

- the cost of capital investments should not be reimbursed by the lessor or the lender.

– capital investments are amortized over the term of the lease agreement, gratuitous use agreement.

Vacation expenses. Aligned with the norms of the Law on Insurance Contributions Art. 324.1"The procedure for accounting for expenses for the formation of a reserve for future expenses for vacation pay, a reserve for the payment of annual remuneration for length of service" of the Tax Code of the Russian Federation. In it, the words “unified social tax” are replaced by the words “insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases” (hereinafter - insurance premiums). Thus, from 01.01.2010 in the estimate (special calculation) the taxpayer indicates the calculation of the amount of monthly deductions to the reserve, including the amount of insurance premiums. If the funds of the actually accrued reserve, confirmed by the inventory on the last day of the tax period, are insufficient, the taxpayer is obliged, as of December 31 of the year in which the reserve was accrued, to include in expenses the amount of actual expenses for paying holidays and, accordingly, the amount of insurance premiums for which earlier reserve was not created.

TRANSPORT TAX

Object of taxation. Compliant Art. 120 and 296 of the Civil Code of the Russian Federation a list of material assets that are not subject to transport taxation. Based on the new edition pp. 6 p. 2 art. 358 Tax Code of the Russian Federation, the object of taxation is not vehicles that belong on the basis of the right of operational management to federal executive bodies, where military and (or) service equivalent to it is legally provided. Recall that in the previous edition it was also about vehicles owned by federal executive bodies not only on the right of operational management, but also on the right of economic management. At the same time, according to the above paragraphs of the Civil Code of the Russian Federation, property is assigned to the executive authorities of the Russian Federation as non-profit organizations only on the basis of the right of operational management.

The amount of the tax rate. The maximum and minimum tax rates, which are set by the legislative bodies of the constituent entities of the Russian Federation, have been changed. Recall that before the subjects of the Russian Federation had the right to increase or decrease by legislative acts the tax rates given in Art. 361 Tax Code of the Russian Federation, no more than 5 times. From 01.01.2010 the constituent entities of the Russian Federation have the right to reduce or increase the tax rates given in Art. 361 Tax Code of the Russian Federation, no more than 10 times.

Also, the subjects of the Russian Federation are allowed to establish differentiated tax rates for each category of vehicles, taking into account the number of years that have passed since the year of manufacture of the vehicle, and (or) its environmental class. The number of years that have passed since the year of manufacture of the vehicle is determined as of January 1 of the current year in calendar years from the year following the year of manufacture of the vehicle ( paragraph 3 of Art. 361 Tax Code of the Russian Federation).

Example.

Since 2010, the law of the constituent entity of the Russian Federation has established an increasing tax rate:

- for vehicles from 2001 to 2005 inclusive, the tax rate is equal to the tax rate increased by 7 times, established in Art. 361 Tax Code of the Russian Federation;

- for vehicles manufactured after 2001, it is set at 9 times the rate established Art. 361 Tax Code of the Russian Federation;

– for vehicles manufactured in 2006, the tax rate is set at 5 times the rate established by Art. 361 Tax Code of the Russian Federation.

Budgetary institutions located in this constituent entity of the Russian Federation calculate the tax on vehicles on their balance sheet, applying the tax rate corresponding to the year of manufacture of the vehicle, and the number of years that have passed since the year of its manufacture is determined as of January 1 of the current year in calendar years starting from the year following the year of manufacture of the vehicle ( Letter of the Ministry of Finance of the Russian Federation dated 07.07.2009 No. 03-05-05/04/07).

Recall that previously differentiated rates were set taking into account the useful life of the vehicle.
With regard to setting a tax rate based on the vehicle's environmental class, this is a completely new indicator used in the calculation of vehicle tax. The Technical Regulations on the Safety of Wheeled Vehicles (the document comes into force in September 2010) and the Special Technical Regulations on the Requirements for Emissions of Harmful (Polluting) Substances by Motor Vehicles put into circulation in the Russian Federation state that the environmental class is a classification code that characterizes the vehicle depending on the level of emissions of harmful (polluting) substances. There are currently five environmental classes; they highlight categories and subgroups of automotive equipment and technical emission standards (see Appendix 2 to Decree of the Government of the Russian Federation No. 609). The lower the emission class, the lower the emission level, and it can be assumed that the tax rate will be lower. The fact that a car belongs to a high environmental class indicates that it is polluting the environment, and this, in turn, allows regional authorities to increase the transport tax rate.

Deadline for payment of transport tax and advance payments on it in accordance with the norms Art. 363 Tax Code of the Russian Federation established by legislative acts of the constituent entities of the Russian Federation. At the same time, the previous wording of this article established that the tax payment deadline determined by a legislative act of a constituent entity of the Russian Federation should not be earlier than February 1 of the year following the expired tax period. The Tax Code of the Russian Federation did not contain a limitation on setting a deadline for the payment of advance tax payments. According to the Art. 363 Tax Code of the Russian Federation amendments, the deadline for payment of advance payments for transport tax by legislative acts of the Russian Federation should not be set later than the last day of the month following the expired reporting period. Recall that the reporting period is a quarter.

PROPERTY TAX

The concept of a property tax payer has been clarified. In accordance with the new edition paragraph 1 of Art. 373 Tax Code of the Russian Federation payers of property tax are organizations that have property recognized as an object of taxation in accordance with Art. 374 Tax Code of the Russian Federation. From the rules Art. 374 Tax Code of the Russian Federation it follows that the object of taxation for Russian organizations is movable and immovable property (including property transferred for temporary possession, use, disposal, trust management, contributed to joint activities or received under a concession agreement), accounted for on the balance sheet as objects of the main funds in the manner prescribed for accounting.

Also compliant Art. 120 and 296 of the Civil Code of the Russian Federation, paragraphs. 2 p. 4 art. 374 Tax Code of the Russian Federation. According to the amendments, property owned by federal executive bodies on the basis of the right of operational management is not recognized as an object of taxation. Formerly in pp. 5 p. 4 art. 374 Tax Code of the Russian Federation it was also about the property assigned to these bodies on the right of economic management, however, in accordance with the above-mentioned articles of the Civil Code of the Russian Federation, property is assigned to the federal executive authorities only on the right of operational management.

From the editor. This article does not cover the changes relating to the loss of legal force of Ch. 24 "Unified social tax" of the Tax Code of the Russian Federation. For insurance premiums to extra-budgetary funds calculated and paid by taxpayers instead of the UST, read the article by I. Zernova “Calculation and payment of insurance premiums instead of the UST”, published in the journal Budgetary Organizations: and Taxation, No. 2, 2010.

The Tax Code of the Russian Federation consists of two parts: part one (general part) and part two (special or special part).

Part one of the Tax Code of the Russian Federation came into force on January 1, 1999. This part of the code establishes a system of taxes and fees, as well as general principles of taxation and payment of fees in the Russian Federation, including: types of taxes and fees levied in the Russian Federation; the grounds for the emergence (change, termination) and the procedure for fulfilling obligations to pay taxes and fees; the principles of establishing, enacting and terminating previously introduced taxes of subjects of the federation and local taxes; rights and obligations of taxpayers, tax authorities, tax agents, other participants in relations regulated by the legislation on taxes and fees; forms and methods of tax control; responsibility for committing tax offenses; the procedure for appealing against acts of tax authorities and actions (inaction) of their officials.

Part two of the Tax Code of the Russian Federation came into force on January 1, 2001. This part establishes specific taxes and fees to be levied, as well as a number of special tax regimes. For each tax, part two of the Tax Code of the Russian Federation defines the elements of taxation (object of taxation, tax base, tax period, tax rate, tax calculation procedure, tax payment procedure and deadlines), if necessary, tax benefits and grounds for their use by the taxpayer, tax declaration procedure. For each fee - payers and taxation elements in relation to specific fees. For each special tax regime - the conditions and procedure for its application, a special procedure for determining the elements of taxation, as well as the possibility of exemption from the obligation to pay certain taxes and fees provided for by part one of the Tax Code, the procedure for declaring the tax paid in connection with the application of a special tax regime.

Currently, part of the second Tax Code of the Russian Federation establishes the following federal taxes and fees: VAT, excises, personal income tax (introduced from 01/01/2001), income tax, mineral extraction tax (introduced from 01/01/2002), fees for the use of animal objects peace and for the use of objects of aquatic biological resources (introduced from 01.01.2004), state duty, introductory tax (introduced from 01.01.2005).

Also, the provisions of the code establish regional taxes - transport tax (introduced from 01/01/2013), tax on gambling business, corporate property tax (introduced from 01/01/2004), and one local tax - land tax (introduced from 01/01/2004). .2005).

Part two of the Tax Code of the Russian Federation provides for the possibility for taxpayers to apply, along with the general taxation system, the following special tax regimes: the taxation system for agricultural producers (ESKhN) (introduced on January 1, 2002), the simplified tax system, the taxation system in the form of UTII for certain types of activities (introduced with 01/01/2003), taxation systems for the implementation of the PSA (introduced from June 2003) and PSN (introduced from 01/01/2013).

Already traditionally, on New Year's Eve, accountants receive "gifts" from legislators. And now the Tax Code has been edited again. Many of the changes will come into effect on January 1, 2010. We have prepared a table in which we have brought together all the innovations from the latest package of amendments. This time, the changes mainly affect rather specific operations: the conclusion of securities loan agreements, REPO operations and the sale of financial instruments of futures transactions. As for the majority of legal entities, there are innovations for them as well. For example, the procedure for determining the useful life of inseparable improvements made by the lessee to the leased property has changed. For convenience, amendments that affect the interests of a wide range of taxpayers are highlighted in bold.