Chapter 2. Tax and fees in the Russian Federation

Federal Law of July 29, 2004 N 95-FZ Article 12 of this Code is set forth in new editioncoming into force on January 1, 2005

According to the Federal Law of July 29, 2004, N 95-FZ, which comes into force on January 1, 2005, prior to the introduction of the heads of the Second of this Code of Taxes and the fees provided for by paragraph 7 of article 1 of the title of the Federal Law, references in the article 12 of this Code on the provisions of the Codeca equal to the links to the acts of law Russian Federation On appropriate taxes, adopted before the day of entry into force of the title federal law.

Article 12 of the Tax Code of the Russian Federation. Types of taxes and fees in the Russian Federation. Powers of legislative (representative) bodies of state authorities of the constituent entities of the Russian Federation and representative bodies of municipal entities to establish taxes and fees

1. The following types of taxes and fees are established in the Russian Federation: federal, regional and local.

2. The federal taxes and fees recognize taxes and fees, which are established by this Code and are obligatory to pay throughout the Russian Federation, unless otherwise provided for by paragraph 7 of this article.

3. Regional taxes are subject to taxes, which are established by this Code and the laws of the subjects of the Russian Federation on taxes and are obligatory to pay in the territories of the relevant constituent entities of the Russian Federation, unless otherwise provided by paragraph 7 of this article.

Regional taxes Entered into force and cease to act in the territories of the constituent entities of the Russian Federation in accordance with this Code and the laws of the subjects of the Russian Federation on taxes.

When establishing regional taxes, legislative (representative) bodies of state power of the constituent entities of the Russian Federation are determined in the manner and limits that are provided for by this Code, the following taxation elements: tax rates, order and timing of tax payments. Other elements of taxation on regional taxes and taxpayers are determined by this Code.

Legislative (representative) state authorities of the constituent entities of the Russian Federation on taxes in the manner and the limits that are provided for by this Code can be established tax breaks, the grounds and order of their application.

4. Local taxes are subject to taxes, which are established by this Code and regulatory legal acts of representative bodies of municipalities on taxes and are obligatory to pay the territories of relevant municipalities, unless otherwise provided for in this section and paragraph 7 of this article.

Local taxes are submitted and terminated in the territories of municipalities in accordance with this Code and regulatory legal acts of representative bodies of municipal entities about taxes.

On the procedure for applying paragraph of the third paragraph 4 of this Code, see the Federal Law of July 29, 2004 N 95-FZ

Land tax and property tax of individuals are established by this Code and regulatory legal acts of representative bodies of settlements (municipal regions), urban areas about taxes and are obligatory to pay in the territories of relevant settlements (inter-axes), urban districts, unless otherwise provided by paragraph 7 of this articles. Land tax and property tax of individuals are submitted and terminated in the territories of settlements (inter-axes), urban districts in accordance with this Code and regulatory legal acts of representative bodies of settlements (municipal districts), urban districts about taxes.

Local taxes in the cities of federal significance Moscow and St. Petersburg are established by this Code and the laws of these subjects of the Russian Federation on taxes are obligatory to pay in the territories of these constitues of the Russian Federation, unless otherwise provided for by paragraph 7 of this article. Local taxes are put into operation and stop acting in the territories of the cities of the federal importance of Moscow and St. Petersburg in accordance with this Code and the laws of these constituent entities of the Russian Federation.

When establishing local taxes with representative bodies of municipalities (legislative (representative) bodies of state power bodies of the federal significance of Moscow and St. Petersburg) are determined in the manner and limits that are provided for by this Code, the following elements of taxation: tax rates, procedure and terms of tax payments. Other elements of taxation on local taxes and taxpayers are determined by this Code.

Representative bodies of municipalities (legislative (representative) bodies of state power bodies of the federal significance of Moscow and St. Petersburg) legislation on taxes and fees in the manner and limits that are provided for in this Code, tax breaks, grounds and procedure for their use can be established.

5. Federal, regional and local taxes and fees are canceled by this Code.

6. The federal, regional or local taxes and fees not provided for in this Code cannot be established.

7. This Code establishes special tax regimeswhich may include federal taxes not specified in this Code, the procedure for establishing such taxes, as well as the procedure for entering into force and apply the specified special tax regimes.

Special tax regimes may provide exemption from the obligation to pay individual federal, regional and local taxes and fees specified in this Code.

Federal Law of July 1, 2005, N 78-FZ in this Code, amendments are made to enter into force on January 1, 2006.

Article 13 of the Tax Code of the Russian Federation - Federal Taxes and Fees

TO federal taxes and fees include:

1) value added tax;

2) excise taxes;

3) the income tax of individuals;

4) Single Social Tax;

5) the income tax of organizations;

6) tax on mining;

8) water tax;

9) fees for using the objects of the animal world and for the use of water biological resources;

10) national tax.

Article 14 of the Tax Code of the Russian Federation - Regional Taxes

Regional taxes include:

1) property tax;

2) tax on gambling business;

3) transport tax.

Article 15 of the Tax Code of the Russian Federation - Local Taxes

Federal Law of July 29, 2004 N 95-FZ of this Code is set out in a new edition entering into force on January 1, 2005.

Local taxes include:

1) land tax;

2) property tax of individuals.

Article 16 of the Tax Code of the Russian Federation - Information on Taxes

Federal Law of July 27, 2006 N 137-FZ in this Code have made changes that come into force on January 1, 2007.

Information and copies of laws, other regulatory legal acts on the establishment, change and termination of regional and local taxes are sent by state authorities of the constituent entities of the Russian Federation and local government agencies to the Ministry of Finance of the Russian Federation and the Federal Executive Authority authorized to control and oversight in the field of taxes and fees, as well as financial authorities of the respective subjects of the Russian Federation and territorial tax authorities.

Article 17 of the Tax Code - General terms Establishment of taxes and fees

1. The tax is considered established only in the case when taxpayers and tax elements are determined, namely:

tax object;

the tax base;

taxable period;

tax rate;

procedure for calculating tax;

the procedure and timing of the payment of tax.

2. In the necessary cases in the establishment of tax in the act of tax legislation and fees, tax breaks and grounds for their use of the taxpayer may also be provided.

3. When setting fees, their payers and elements of the crime are determined in relation to specific fees.

Article 18 of the Tax Code of the Russian Federation - Special Tax Regimes

Federal Law of July 29, 2004 N 95-FZ of this Code is set out in a new edition entering into force on January 1, 2005.

1. Special tax regimes are established by this Code and are applied in cases and procedure that are provided for by this Code and other acts of tax legislation and fees.

Special tax regimes may provide for a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay individual taxes and fees provided for by this Code.

2. Special tax modes include:

1) tax system for agricultural producers (single agricultural tax);

2) a simplified tax system;

3) a system of taxation in the form of a single tax on imputed income for certain types of activities;

4) Taxation system in the implementation of product sharing agreements.

New edition of Art. 12 NK RF

1. The following types of taxes and fees are established in the Russian Federation: federal, regional and local.

Regional taxes are submitted and terminated in the territories of the constituent entities of the Russian Federation in accordance with this Code and the laws of the subjects of the Russian Federation on taxes.

When establishing regional taxes, legislative (representative) state authorities of the constituent entities of the Russian Federation are determined in the manner and limits that are provided for by this Code, the following elements of taxation: tax rates, procedure and timing of tax payments, if these taxation elements are not established by this Code. Other elements of taxation on regional taxes and taxpayers are determined by this Code.

Legislative (representative) bodies of public authorities of the constituent entities of the Russian Federation on taxes in the manner and the limits that are provided for by this Code may establish features of the definition tax base, tax breaks, grounds and procedure for their use.

4. Local taxes and fees recognize taxes and fees, which are established by this Code and regulatory legal acts of representative bodies of municipalities on taxes and fees and are obligatory to pay in the territories of relevant municipalities, unless otherwise provided for in this section and paragraph 7 of this article.

Local taxes and fees are put into effect and terminate acting in the territories of municipalities in accordance with this Code and regulatory legal acts of representative bodies of municipal entities about taxes and fees.

Local taxes and fees are established by this Code and regulatory legal acts of representative bodies of settlements (municipal regions), urban districts (internal regions) on taxes and fees and are obligatory to pay in the territories of relevant settlements (interior territories), urban districts (internal regions), if otherwise not provided for by paragraph 7 of this article. Local taxes and fees are put into operation and stop acting in the territories of settlements (inter-axis territories), urban districts (internal regions) in accordance with this Code and regulatory legal acts of representative bodies of settlements (municipal regions), urban districts (internal regions) about taxes and fees.

In the urban district with an intracity division of the powers of representative bodies of municipal entities on the establishment, the introduction and termination of local taxes in the territories of internal regions is carried out by representative bodies of the urban district with intracity division or representative bodies of the relevant internal regions according to the law of the subject of the Russian Federation on the delimitation of powers between the authorities local government of the urban district with intracity division and local governments of Intorodsky districts.

Local taxes and fees in the cities of federal significance Moscow, St. Petersburg and Sevastopol are established by this Code and the laws of these subjects of the Russian Federation on taxes and fees are obligatory to pay in the territories of these constituent entities of the Russian Federation, unless otherwise provided by paragraph 7 of this article. Local taxes and fees are put into operation and stop acting in the territories of the cities of the federal significance of Moscow, St. Petersburg and Sevastopol in accordance with this Code and the laws of these constituent entities of the Russian Federation.

When establishing local taxes by representative bodies of municipalities (legislative (representative) bodies of state power bodies of the federal significance of Moscow, St. Petersburg and Sevastopol) are determined in the manner and limits that are provided for by this Code, the following elements of taxation: tax rates, procedure and terms of tax payments If these taxation elements are not established by this Code. Other elements of taxation on local taxes and taxpayers are determined by this Code.

Representative bodies of municipalities (legislative (representative) bodies of state power bodies of the federal significance of Moscow, St. Petersburg and Sevastopol) in the manner and limits that are provided for by this Code may establish the features of the tax base, tax breaks, the foundations and procedure for their use.

When establishing local fees with representative bodies of municipalities (legislative (representative) bodies of state power bodies of the federal significance of Moscow, St. Petersburg and Sevastopol) are determined in the manner and limits that are provided for by this Code, fees rates, as well as benefits for payment of fees, The grounds and order of their application.

5. Federal, regional and local taxes and fees are canceled by this Code.

6. The federal, regional or local taxes and fees not provided for in this Code cannot be established.

7. This Code establishes special tax regimes, which may provide for federal taxes not specified in, determine the procedure for establishing such taxes, as well as the procedure for entering into force and apply the specified special tax regimes.

Legislative (representative) state authorities of the constituent entities of the Russian Federation and representative bodies of municipal entities in cases, the procedure and limits that are provided for by this Code are entitled to establish on special tax regimes:

types of business activities in respect of which the corresponding special tax regime can be applied;

restrictions on the transition to a special tax regime and on the use of a special tax regime;

tax rates depending on the categories of taxpayers and types of entrepreneurial activities;

features of determining the tax base;

tax benefits, as well as grounds and procedure for their use.

Commentary on Article 12 of the Tax Code of the Russian Federation

In accordance with Art. 12 Code in the territory of the Russian Federation can be installed, introduced and climbed:

Federal taxes and fees;

Regional taxes and fees;

Local taxes and fees.

Signs federal taxes and fees are:

Establishing taxes and fees exclusively by the Tax Code of the Russian Federation;

Compeal to pay such taxes and fees throughout Russia.

The Tax Code of the Russian Federation establishes special tax regimes that may provide federal taxes not specified in Art. The 13th Tax Code of the Russian Federation, the procedure for establishing which, as well as the procedure for the introduction and application of these special tax regimes is determined by this Code.

Special tax regimes may provide exemption from the obligation to pay individual federal taxes and fees specified in.

Signs of regional taxes and fees are:

a) the establishment of such taxes and fees not only by this Code, but also the laws of the subjects of the Russian Federation on taxes and fees.

Regional taxes and fees are submitted and terminated in the territories of the constituent entities of the Russian Federation in accordance with this Code and the laws of the subjects of the Russian Federation on taxes and fees;

b) Compeal to pay such taxes and fees in the territories of the relevant subjects of the Russian Federation.

Special tax regimes may provide for exemption from the obligation to pay individual regional taxes specified in;

c) The law of the subject of the Russian Federation establishing a new regional tax must determine the following elements of taxation:

Tax bid - the magnitude tax accruals On a unit of measurement of the tax base (the tax base is a value, physical or other characteristic of the tax object). Tax rates can be determined by the authorities of the RF Subject only within the limits established by the Tax Code of the Russian Federation;

The procedure and timing of the payment of tax.

In accordance with this Code, the payment of the tax is carried out in cash or non-cash form The one-time payment of the entire amount of the tax or in a different order provided for by this Code and other acts of tax legislation and fees. At the same time, the tax amount payable is paid (listed) by the taxpayer or tax Agent On time.

The timing of taxes are determined by the calendar date or expiration of the period of time calculated by the years, quarters, months, weeks and days, as well as an indication of the event that should come or occur, or the action that must be committed. Terms of action by participants of tax legal relations are established by this Code in relation to each such action.

The specific procedure and timing of the payment of regional tax is established in accordance with this Code in relation to each tax on the laws of the subjects of the Russian Federation;

Tax benefits, grounds and procedure for their use.

Tax benefits recognize the benefits provided by individual categories of taxpayers provided for by the law on taxes and fees compared to other taxpayers, including the possibility of not paying tax or pay it in a smaller amount.

The norms of legislation on taxes and fees that determine the foundations, procedure and conditions for the use of tax benefits cannot be individuals.

The taxpayer has the right to refuse to use benefits or suspend its use to one or more tax periods, unless otherwise provided by this Code.

Regional taxes can be determined by the authorities of the Russian regions of the Russian Federation only within the limits established by the Tax Code of the Russian Federation.

Regional taxes are established and canceled by this Code and (or) the laws of the subjects of the Russian Federation on taxes.

Other elements of taxation on regional taxes (that is, the tax base, the object of taxation, the tax period) and taxpayers are determined exclusively to the Tax Code of the Russian Federation.

Signs of local taxes are:

a) the establishment of such taxes by this Code and regulatory legal acts of representative bodies of municipal entities about taxes.

Local taxes are submitted and terminated in the territories of municipalities in accordance with this Code and regulatory legal acts of representative bodies of municipal entities about taxes.

The land tax and property tax of individuals are submitted and terminated in the territories of settlements (interior territories), urban districts in accordance with this Code and regulatory legal acts of representative bodies of settlements (municipal regions), urban districts on taxes;

b) the obligation to pay such taxes in the territories of the relevant municipalities, unless otherwise provided by this Code and special tax regimes;

c) when establishing a local tax, the appropriate authority in the manner and the limits provided for in this Code determines the same elements of taxation as when establishing regional taxes (tax breaks, tax rates, etc.). Other elements of taxation on local taxes and taxpayers are determined by this Code.

Federal, regional and local taxes and fees are canceled solely by this Code. Cancellation of these taxes is allowed only after making changes to the Tax Code of the Russian Federation.

Federal, regional and local taxes and fees cannot be established if they are not provided for by this Code.

Thus, in order to introduce new federal, regional, local taxes and fees not provided for by the Tax Code of the Russian Federation, or to cancel the countries already provided for by the Tax Code of the Russian Federation, it is necessary to make changes to the Code itself.

At the same time, paragraph 6 of this article should be concluded that the subject of the Russian Federation (and (or) Municipal Education) is not obliged to introduce all types of regional (local) taxes and fees provided for by the Tax Code of the Russian Federation.

One of the signs of federal, regional and local taxes and fees is the obligation to pay them in the territories of the Russian Federation, the subject of the Russian Federation and municipalities, respectively.

However, this Code provides for the possibility of liberation from the obligation to pay individual federal, regional and local taxes and fees stipulated by the Tax Code of the Russian Federation, establishing special tax regimes.

Special tax regimes may provide for a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay individual taxes and fees provided for by Art. Art. 13 - 15 of this Code. Special tax regimes include: the tax system for agricultural producers (single agricultural tax); Simplified taxation system, etc.

This Code establishes special tax regimes that may provide federal taxes not specified in Art. 13 of this Code, the procedure for establishing such taxes is determined, as well as the procedure for entering into force and apply the specified special tax regimes.

Another comment to Art. 12 of the Tax Code of the Russian Federation

1. In accordance with paragraph 1 of Art. 12 Code in the Russian Federation is established federal, regional and local taxes and fees.

The establishment of such types of taxes is predetermined by the foundations of the constitutional system of Russia. In accordance with Part 1 of Art. 5 Constitution of the Russian Federation The Russian Federation consists of republics, edges, regions, cities of federal importance, autonomous region, autonomous districts - equal subjects of the Russian Federation. According to Art. 12 The Constitution of the Russian Federation in the Russian Federation is recognized and local self-government is guaranteed. Local self-government within its authority independently. Local governments are not included in the system of state authorities.

It should be noted that in a commentated article, as well as in other articles of the Code, it is mentioned only about federal fees.

2. As defined in paragraph 2 of Art. 12 Code, federal taxes and fees recognize taxes and fees that are established by the Code and are required to pay throughout the Russian Federation.

The list of federal taxes and fees is enshrined in Art. 13 Code (see comment on Art. 13 of the Code).

According to paragraph 7 of the Commented Article 12 of the Tax Code of the Russian Federation, special tax regimes may be provided for exemption from the obligation to pay individual federal taxes and fees specified in Art. 13 Code. Special tax regimes may also provide for federal taxes not specified in Art. 13 Code.

3. According to paragraph 3 of Art. The 12 Code of Regional Taxes recognize taxes that are established by the Code and the laws of the constituent entities of the Russian Federation on taxes and are obligatory to pay in the territories of the relevant constituent entities of the Russian Federation.

In accordance with paragraph 7 of the commented article, special tax regimes may provide exemption from the obligation to pay individual regional taxes specified in Art. 14 Code.

Regional taxes are enrolled and terminated in the territories of the constituent entities of the Russian Federation in accordance with the Code and the laws of the constituent entities of the Russian Federation on taxes.

The powers provided by the legislative (representative) state authorities of the constituent entities of the Russian Federation when establishing regional taxes are defined in clause 3 of the commented articles as follows:

in the order and limits that are provided for by the Code, the following elements of taxation are determined: tax rates, procedure and timing of taxes;

other elements of taxation on regional taxes (that is, the object of taxation, the tax base, the tax period and the procedure for calculating the tax) and taxpayers are determined by the Code;

in the order and limits that are provided for by the Code, tax benefits, grounds and procedure for their use can be established.

4. In accordance with paragraph 4 of Art. The 12 Code of Local Taxes recognize taxes, which are established by the Code and regulatory legal acts of representative bodies of municipal issues on taxes and are obligatory to pay the relevant municipalities in the territories.

In paragraph 4 of the commented article, the procedure for establishing, the introduction and termination of land tax and property tax on the property of individuals (i.e. taxes that are provided for by Article 15 of the Code of Local Taxes, see

verified today
code from 01/01/2020
entered into force 01.01.1999

There are no new notes that have not entered into force.

Compare with the editors of the article dated 01.01.2015 06.10.2014 03.11.2013 02.09.2010 01.01.2005 08/101/1999 01.01.1999

Article 12. Types of taxes and fees in the Russian Federation. Powers of legislative (representative) bodies of state authorities of the constituent entities of the Russian Federation and representative bodies of municipal entities to establish taxes and fees

The following types of taxes and fees are established in the Russian Federation: federal, regional and local.

Federal taxs and fees recognize taxes and fees, which are established by this Code and are mandatory to pay throughout the Russian Federation, unless otherwise provided by clause 7 of this article.

Regional taxes recognize taxes, which are established by this Code and the laws of the subjects of the Russian Federation on taxes and are obligatory to pay in the territories of the relevant constituent entities of the Russian Federation, unless otherwise provided by paragraph 7 of this article.

Legislative (representative) bodies of state authorities of the constituent entities of the Russian Federation on tax laws in the manner and the limits provided for by this Code may establish the features of the determination of the tax base, tax breaks, grounds and procedure for their application.

Local taxes and fees are recognized as taxes and fees, which are established by this Code and regulatory legal acts of representative bodies of municipal entities on taxes and fees and is obligatory to pay the relevant municipalities in the territories, unless otherwise provided for in this section and paragraph 7 of this article.

Federal, regional and local taxes and fees are canceled by this Code.

Federal, regional or local taxes and fees not provided for in this Code cannot be established.

This Code establishes special tax regimes, which may provide for federal taxes not specified in Article 13 of this Code, determine the procedure for establishing such taxes, as well as the procedure for entering into force and apply these special tax regimes.

Special tax regimes may provide exemption from the obligation to pay individual federal, regional and local taxes and fees specified in Articles 13 - 15 of this Code.

types of business activities in respect of which the corresponding special tax regime can be applied;
restrictions on the transition to a special tax regime and on the use of a special tax regime;
tax rates depending on the categories of taxpayers and types of entrepreneurial activities;
features of determining the tax base;
tax benefits, as well as grounds and procedure for their use.

Tax Code, N 146-FZ | Art. 12 NK RF

Article 12 of the Tax Code of the Russian Federation. Types of taxes and fees in the Russian Federation. The powers of legislative (representative) state authorities of the constituent entities of the Russian Federation and representative bodies of municipal issues to establish taxes and fees (current edition)

1. The following types of taxes and fees are established in the Russian Federation: federal, regional and local.

5. Federal, regional and local taxes and fees are canceled by this Code.

6. The federal, regional or local taxes and fees not provided for in this Code cannot be established.

7. This Code establishes special tax regimes, which may provide for federal taxes not specified in Article 13 of this Code, determine the procedure for establishing such taxes, as well as the procedure for entering into force and apply the specified special tax regimes.

Special tax regimes may provide exemption from the obligation to pay individual federal, regional and local taxes and fees specified in Articles 13 - 15 of this Code.

types of business activities in respect of which the corresponding special tax regime can be applied;

restrictions on the transition to a special tax regime and on the use of a special tax regime;

tax rates depending on the categories of taxpayers and types of entrepreneurial activities;

Article 12. Types of taxes and fees in the Russian Federation. The powers of legislative (representative) state authorities of the constituent entities of the Russian Federation and representative bodies of municipalities to establish taxes and fees 1. The following types of taxes and fees are established in the Russian Federation: federal, regional and local. 2. The federal taxes and fees recognize taxes and fees, which are established by this Code and are obligatory to pay throughout the Russian Federation, unless otherwise provided for by paragraph 7 of this article. 3. Regional taxes are subject to taxes, which are established by this Code and the laws of the subjects of the Russian Federation on taxes and are obligatory to pay in the territories of the relevant constituent entities of the Russian Federation, unless otherwise provided by paragraph 7 of this article. Regional taxes are submitted and terminated in the territories of the constituent entities of the Russian Federation in accordance with this Code and the laws of the subjects of the Russian Federation on taxes. When establishing regional taxes, legislative (representative) state authorities of the constituent entities of the Russian Federation are determined in the manner and limits that are provided for by this Code, the following elements of taxation: tax rates, procedure and timing of tax payments, if these taxation elements are not established by this Code. Other elements of taxation on regional taxes and taxpayers are determined by this Code. Legislative (representative) bodies of state authorities of the constituent entities of the Russian Federation on tax laws in the manner and the limits provided for by this Code may establish the features of the determination of the tax base, tax breaks, grounds and procedure for their application. 4. Local taxes are subject to taxes, which are established by this Code and regulatory legal acts of representative bodies of municipalities on taxes and are obligatory to pay the territories of relevant municipalities, unless otherwise provided for in this section and paragraph 7 of this article. Local taxes are submitted and terminated in the territories of municipalities in accordance with this Code and regulatory legal acts of representative bodies of municipal entities about taxes. Land tax and property tax of individuals are established by this Code and regulatory legal acts of representative bodies of settlements (municipal regions), urban areas about taxes and are obligatory to pay in the territories of relevant settlements (inter-axes), urban districts, unless otherwise provided by paragraph 7 of this articles. Land tax and property tax of individuals are submitted and terminated in the territories of settlements (inter-axes), urban districts in accordance with this Code and regulatory legal acts of representative bodies of settlements (municipal districts), urban districts about taxes. Local taxes in the cities of federal significance Moscow and St. Petersburg are established by this Code and the laws of these subjects of the Russian Federation on taxes are obligatory to pay in the territories of these constitues of the Russian Federation, unless otherwise provided for by paragraph 7 of this article. Local taxes are put into operation and stop acting in the territories of the cities of the federal importance of Moscow and St. Petersburg in accordance with this Code and the laws of these constituent entities of the Russian Federation. When establishing local taxes by representative bodies of municipalities (legislative (representative) bodies of state power bodies of the federal significance of Moscow and St. Petersburg) are determined in the manner and the limits that are provided for by this Code, the following elements of taxation: tax rates, procedure and timing of taxes, if These tax elements are not established by this Code. Other elements of taxation on local taxes and taxpayers are determined by this Code. Representative bodies of municipalities (legislative (representative) bodies of state power bodies of the federal significance of Moscow, St. Petersburg and Sevastopol) in the manner and limits that are provided for by this Code may establish the features of the tax base, tax breaks, the foundations and procedure for their use. 5. Federal, regional and local taxes and fees are canceled by this Code. 6. The federal, regional or local taxes and fees not provided for in this Code cannot be established. 7. This Code establishes special tax regimes, which may provide for federal taxes not specified in Article 13 of this Code, determine the procedure for establishing such taxes, as well as the procedure for entering into force and apply the specified special tax regimes. Special tax regimes may provide exemption from the obligation to pay individual federal, regional and local taxes and fees specified in Articles 13 - 15 of this Code.

Counseling lawyer under Art. 12 NK RF

Ekaterina Komarova

The legislative bodies of the subject of the Russian Federation establish a regional tax - "on citizens who do not have children." Is it legitimate?

Lawyer's answer:
Absolutely illegally. All taxes and fees are established exclusively by the Tax Code of the Russian Federation. Studies of the Russian Federation on taxes and fees, legislation of the constituent entities of the Russian Federation on taxes and fees, regulatory legal acts of representative bodies of municipalities on taxes and fees 1. Legislation of the Russian Federation on taxes and fees Consists of this Code and adopted in accordance with it federal laws on taxes and fees.4. The legislation of the constituent entities of the Russian Federation on taxes and fees consists of laws on taxes of the constituent entities of the Russian Federation, adopted in accordance with this Code.5. Regulatory legal acts of municipal entities on local taxes and fees are made by representative bodies of municipalities in accordance with this Code. The following are the main principle of tax laws and fees 1. Each person should pay legally set taxes and fees. Legislation on taxes and fees is based on the recognition of universality and equality of taxation. When establishing taxes, the actual capacity of the taxpayer to the payment of tax.1 is taken into account. Government of the Russian Federation, federal executive bodies authorized to exercise public Policy and regulatory regulation in the field of taxes and fees and in the field of customs, the executive authorities of the constituent entities of the Russian Federation, the executive bodies of local self-government in cases provided for by law on taxes and cases of cases within their competence issues regulatory legal acts on issues related to taxation and With fees that cannot be changed or supplementing legislation on taxes and fees. Studies 12. Types of taxes and fees in the Russian Federation. The powers of legislative (representative) state authorities of the constituent entities of the Russian Federation and representative bodies of municipal issues to establish taxes and fees4. Local taxes are subject to taxes, which are established by this Code and regulatory legal acts of representative bodies of municipalities on taxes and are obligatory to pay in the territories of relevant municipalities, unless otherwise provided for in this section and paragraph 7 of this article. Federal, regional or local taxes and fees not provided for by this Code can not be established. Regional taxes Local taxes to local taxes include: 1) land tax; 2) property tax of individuals.

Oleg Bakaev

please tell me if I can and my young man get a tax deduction for training in a driving school?. Studied in different driving schools: - The young man went studying in December last year, got the rights in March 2012; I'm going to study at this time period. If so, what are the documents necessary for this?

Lawyer's answer:
In fact, the law is definitely not defined, when paying for what kind of training, a tax deduction is provided. There is only an indication that this training should be held in educational institutions that have a license or other document confirming the status educational institution. If you look at §, then the law is written clearly and simply: the educational is an institution that carries out the educational process. That is, this is an institution that implements one or more educational programs and (or) ensures the content and upbringing of students, pupils. Another § Article 12 of the Law of the Russian Federation of July 10, 1992 No. 3266-1 "On Education" determines that educational programs are pre-school education, primary general, secondary and vocational education, higher professional, postgraduate vocational education (graduate school, , adjuncture, doctoral studies). The list includes additional educational programs, and additional educational services that are implemented in order to comprehensively satisfy the educational needs of people. These include those programs that are taught in educational institutions of additional education (in advanced training institutions, courses, in the centers of professional orientation, musical and art schools, schools, sports schools, children's work houses and other institutions licensed ). Therefore, if you have learned in a licensed educational institution that meets the above requirements, then, accordingly, you have the right to receive a tax deduction in the amount of expenses actually produced in the tax period. True, the amount will be no more than 13% of 120 thousand rubles. If paid in December 2011. You can also contact a deduction, and in general, you can apply a declaration for 3 years. You will be able to submit a declaration not earlier than 2013, at the end of the tax period (year), and at any time. Arckon correctly indicated the documents required for deduction.

Timur Melekstsev

What documents need to be submitted to the tax to return 13% for training. I want to return 13% of the cost of learning, but I do not know what documents need to be submitted and must apply cash check to payment receipts. And in which office in the tax to contact the most I do not know !!!

Lawyer's answer:
Social deduction for training: Conditions and procedures are operating, who receives paid education, have to pay for training considerable amounts. But they can be reduced by taking advantage of social tax deduction on NDFL. Payer NDFL It has the right to reduce its taxable revenues received in the tax period (in the calendar year) from sources in the Russian Federation, the amount of social tax deductions. Such deductions are provided individuals Only with respect to income taxable at a rate of 13%. This is indicated in the article 210 of the Tax Code of the Russian Federation. Usually the right to deduct can only tax residents Russian Federation. The fact is that in relation to all incomes of non-residents, a rate of 30% is established (clause 3 of Art. 224 of the Tax Code of the Russian Federation). The reasons for social tax deductions are contained in Article 219 of the Tax Code. In particular, subparagraph 2 of paragraph 1 of this article provides for the taxpayer's right to receive a deduction in the amount of expenses actually produced in the calendar year: - on their training; - training of its children under the age of 24; - training of wards under the age of 18, in relation to To which the taxpayer is a guardian or trustee; - training former wards (after the cessation of guardianship or guardianship) under the age of 24 years. Maximum amount of deduction is 50,000 rubles. In this amount, the deduction can be obtained on those expenses for training, the payment of which will be made from January 1, 2007. If the taxpayer pays its training, then to obtain a deduction form of training (day, evening, correspondence, external) does not matter. When paying for the training of their children or wards (former wards), the deduction is provided only if they chose a daily form. Contains an exhaustive list of cases when the taxpayer expenses for other persons are taken into account in order to apply tax deductions. In all other cases (for example, when paying for a spouse, brother or sister), such taxpayer costs do not reduce its tax base for personal income tax. Educational institutions and types of training in legislation does not disclose the concept of "training". Today paid training Not only schools and universities are offered, but also many different courses. Starting with foreign language courses and ending with courses of future parents. In Article 219 of the Tax Code of the Russian Federation, it is not said, when paying for what kind of training, a tax deduction is provided. There is only an indication that this is training in educational institutions that have a relevant license or other document confirming the status of an educational institution. According to Article 12 of the Law of the Russian Federation of July 10, 1992 No. 3266-1 "On Education" (hereinafter - Law No. 3266- 1) educational is an institution that exercises the educational process. That is, this is an institution that implements one or more educational programs and (or) ensures the content and education of students, pupils. Educational institutions may be state, municipal and non-state. These are schools, lyceums, gymnasiums, kindergartens, universities, qualification centers, etc. Status educational institution It is necessarily indicated in its Charter (sub. 1, paragraph 1 of article 13 of Law No. 3266-1). It means that educational activities It must be named in the charter as the main activity. The right to keep such activities occurs at an educational institution since the issuance of a license. This is said in paragraph 6 of Article 33 of Law No. 3266-1. Vida Educational programs are listed in Article 9 of Law No. 3266-1. This, in particular, pre-school education, primary, basic and secondary general education, as well as vocational education (primary, secondary, higher, postgraduate vocational education, including graduate school, the residency.

Bogdan Parnassky (1)

People, help, urgently by accounting. Where to find where taxes pay? That is, about the distribution of taxes between the federal, municipal and local budget. It is very urgent.

Lawyer's answer:

Vera Gusev

Are organizations obliged to pay this tax? On the territory of the Municipal Education "ABV" introduced a local tax on the fireguard. Tax payers are indicated by organizations. The tax rate is defined in the amount of 1% of the revenue. All other elements of taxation required to recognize the tax established are identified and enshrined by the decision of the City Duma. Are organizations obliged to pay this tax?
- Lawyer's answer:
  Not! The Tax Code of the Russian Federation establishes restrictions on the introduction of new taxes not provided for them. In accordance with paragraph 6 of Article 12 Tax Code The Russian Federation cannot establish federal, regional or local taxes and fees not provided for by the Tax Code of the Russian Federation, including such a type of tax as a local gas content tax

Yaroslav Islah

Do I have any disabled 1 group of benefits for land tax?

Lawyer's answer:
As the press service of the Federal Office tax Service In the Saratov region, until 01.01.2006, the taxation of land tax was carried out in accordance with the Law of the Russian Federation of 11.10.1991 No. 1738-1 "On Paul for Earth" (with changes and additions). In accordance with paragraph 7 of Article 12 of this Law on the payment of land tax, disabled days of the 1st and 2nd groups were completely exempted. Thus, until 01.01.2006, the disabled of the 2nd group were exempt from land tax on the basis of Law No. 1738-1. According to paragraph 2 of Art. 2. Federal Law of November 29, 2004 No. 141-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation and some other legislative acts of the Russian Federation, as well as recognition of certain legislative acts (provisions of legislative acts) of the Russian Federation (as amended ) Law No. 1738-1, with the exception of Article 25, recognized as invalid from 01.01.2006. From 01/01/2006, taxation by land tax is carried out in accordance with the head of 31 "land tax" of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) and regulatory legal acts of representative bodies of municipalities. According to paragraph 4 of Art. 391 Tax Code of the Russian Federation The tax base for each taxpayer who is an individual is determined by the tax authorities on the basis of information that are provided to the tax authorities by the authorities carrying out state-owned inventory, the authorities registering rights to real estate and transactions with them, and organs of municipalities. The tax base (paragraph 1 of Article 391 of the Tax Code) for the calculation of land tax is determined for each land plot as its cadastral value as of January 1, which is tax period. Cadastral value (paragraph 2 of Art. 390 of the Tax Code of the Russian Federation) of the land plot is determined in accordance with the Land Legislation of the Russian Federation. Land tax calculation cadastral value It is made on the basis of information obtained from the authorities carrying out state land inventory, and bodies carrying out state registration of rights to immovable property in accordance with paragraph 4 of Art. 85 NK RF. Clause 5 of Article 391 of the Tax Code of the Russian Federation, the categories of taxpayers were identified, for whom at the federal level there is a decrease in the tax base land tax on a non-taxable tax amount in the amount of 10,000 rubles. With regard to a land plot that is owned, permanent (indefinite) use or lifelong inherited possession. To such taxpayers, in particular, persons with disabilities, having the III degree of restriction of the ability to labor activity, Persons who have I and II groups of disability, established before January 1, 2004 without making a conclusion about the degree of restriction of the ability to work, disabled from childhood, veterans and disabled of the Great Patriotic War and fighting. Disabled privileges for land tax in the form of complete exemptions from tax payments are not provided for by the tax code. According to paragraph 2 of Art. 287 of the Tax Code of the Russian Federation, in the establishment of land tax, the regulatory legal acts of representative bodies of municipalities may establish tax breaks, grounds and procedures for their application, including the establishment of a non-taxable amount for some categories taxpayers. Thus, the question of providing land tax benefits should be considered taking into account the regulatory legal act of the representative body of the municipality.

Christina Gerasimova

What taxes are levied from legal entities, individual entrepreneurs and individuals?

Lawyer's answer:
Look at these articles of the Tax Code: Article 12. Types of taxes and fees in the Russian Federation. Powers of legislative (representative) state authorities of the constituent entities of the Russian Federation and representative bodies of municipalities to establish taxes and fees Article 13. Federal taxes and fees Article 14. Regional taxes Article 15. Local taxes and then open 2 part of the Tax Code and find the characteristics of all these taxes who pay them and in what sizes.

Stepan Rudalev

how to register a wellness center?

First you need to decide on the organizational and legal form. This is usually LLC (more about this form, see the Federal Law 14-FZ). The case is drawn up on creating an organization (or a memorandum) and its charter. Then the organization ...

Oksana Tarasova

Comrades of the tax authorities, or I am a fool or task really incorrectly formulated. Task at the University: The law on additional taxation of taxes with AOs engaged in the production of alcoholic beverages, as a result, the amount of tax charged from each enterprise increased per year by 1,000,000,000 rubles. Give a legal analysis of the situation. Question: I have never come across such a situation, what has it been to 1 billion rubles. , explain stupid

Lawyer's answer:
and I think we are talking about the right of the Legislative Assembly to decide on taxes, it is not in their competence. Article 12. Types of taxes and fees in the Russian Federation. The powers of legislative (representative) state authorities of the constituent entities of the Russian Federation and representative bodies of municipal entities to establish taxes and fees of excise tax on alcohol is federal tax

Valentin Prikhodko

Tell me, what VAT for customs duties, if the duty is 60 000?

Lawyer's answer:
About how to calculate the tax base for "imported" VAT, it is said in paragraph 1 of Article 160 of the Tax Code of the Russian Federation. It includes: - the customs value of the imported goods; - the amount of excise taxes that you need to pay if the products are excisable; - Customs duty. Customs value. The main document regulating the principles of its definition is the law of the Russian Federation of May 21, 1993 No. 5003-1 "On the Customs Tariff" (hereinafter - the law). According to paragraph 1 of Article 12 of the law, the customs value of imported goods are calculated on the basis of the value of the transaction with imported goods. And only if it is impossible to do this, the customs value is set: - at the cost of a transaction with identical goods; - at the cost of a transaction with homogeneous goods; - subtraction method; - method of addition; - Backup method.

Dmitry Rogodnikov

the rights of taxpayers ((. But the mysterious paragraph 2 of Article 21: "Other rights established by the NK", what could mean?? at least one faithful, thanks))

Lawyer's answer:
the right to use the tax deduction (social, property) to other rights established by the Tax Code of the Russian Federation and other acts of tax legislation and fees are also related rights: - transfer property to a deposit to ensure the obligation to pay taxes and fees (); - to advocate the guarantor before tax authorities (); - apply special tax regimes (in accordance with chapters 26.1, 26.2, 26.3, 26.4 of the Tax Code of the Russian Federation and articles 12, 18 of the Tax Code of the Russian Federation); with respect, Alexanderist, tax consultant at the address

Tamara Tsvetkov

about xenon ... The rumor flew up that the penalty was canceled for xenon. Or what was there. It's true?

Currently, the headlights of the following officially approved types are established on motor vehicles: from the near, R long-distance, CR dual-mode (near and far) light with incandescent lamps (UNECE 112, GOST R 41.12-2005

Dmitry Fiteyev

1 MROT, at the moment, is it how much?. Refers to administrative offenses.

Lawyer's answer:
Base amount used when calculating scholarships, benefits, and other mandatory social payments, calculate taxes, fees, fines and other payments, calculating payments for civil obligations, the amount of which in accordance with the legislation of the Russian Federation is determined depending on the MRTV this amount Mrota is 100 p. (Federal Law of 19.06.2000 N 82-FZ

Daniel Mokeenko

Question on the Tax Code). Is it true that federal taxes do shares to be one throughout the territory of the Russian Federation (or in subjects, they may differ in some cases). And if they are united, whether an article in which is clearly indicated in the Tax Code of the Russian Federation, or is it implied?)

Lawyer's answer:
Article 12. Types of taxes and fees in the Russian Federation. The powers of legislative (representative) bodies of state authorities of the constituent entities of the Russian Federation and representative bodies of municipal entities to establish taxes and fees ... 2. Federal taxs and fees recognize taxes and fees, which are established by this Code and are mandatory to pay throughout the Russian Federation, unless otherwise provided by clause 7 of this article. ... 7. This Code establishes special tax regimes, which may provide for federal taxes not specified in Article 13 of this Code, determine the procedure for establishing such taxes, as well as the procedure for entering into force and apply these special tax regimes. Special tax regimes may provide exemption from the obligation to pay individual federal, regional and local taxes and fees specified in Articles 13 - 15 of this Code.

Dmitry Lopushenko

Can I return 13% if the child goes to a private garden for 9000 rubles.?

Lawyer's answer:
According to subparagraphs 1 and 8 of paragraph 4 of Article 12 of the Law "On Education" pre-school institutions (kindergarten) refer to educational institutions. When determining the tax base for NDFL, the taxpayer is entitled to take advantage of the social tax deduction in the amount paid by him for the training of his child in these educational institutions. At the same time, in accordance with subparagraph 2 of paragraph 1 of Article 219 of the Code, the specified social tax deduction is provided if there is an appropriate license from the educational institution, which confirms the status of the educational institution, as well as the taxpayer's status confirming its actual learning costs.

Zinaida Kolesnikova

Tell me what taxes pay Ltd.? Services.

Antonina Shcherbakova

Help sort out !! 1
- http://dic.academic.ru/dic.nsf/Lower/17763.

Vasily Tolstopaltsev

Help please solve the task of financial law. I will be very grateful.

a similar task, only in the Republic of Belarus, to find a similar article of the Code of the Russian Federation. The control passed! Task Inspectorate revealed numerous violations in financial reporting Enterprises. During the inspection, it became known that the owners of the company ...

Yana Vorobyova

Name the main types of taxes.

Lawyer's answer:
Tax Code of the Russian Federation Article 13. Federal taxes and fees to federal taxes and fees include: 1) value added tax; 2) excise tax; 3) income tax; 4) Single social tax; 5) COMPANY TAX ORGANIZATION; 6 ) tax on mining; 8) water tax; 9) fees for using the objects of the animal world and for the use of water biological resources; 10) state duty. Standards 14. Regional taxes to regional taxes include: 1) tax on the property of organizations; 2) Tax on gambling business; 3) Transport tax. Local taxes. Local taxes to local taxes include: 2) tax on property of individuals.

Oksana Konovalova

help please! What is local taxes?

Lawyer's answer:
Better than just to fascinating Article 12 of the Tax Code of the Russian Federation, did not find anything: 4. Taxes are recognized as local taxes, which are established by this Code and regulatory legal acts of representative bodies of municipal entities about taxes and are obligatory to pay the relevant municipalities in the territories, unless otherwise provided by this clause 7, paragraph 7 of this article. Several taxes are enrolled and terminated on territories of municipalities in accordance with this Code and regulatory legal acts of representative bodies of municipalities on taxes.

Maxim Orchepheev

In the contract signed by the director of the branch by proxy, the requisites of JUR should necessarily be indicated. In the contract signed by the director of the branch by proxy on behalf of JUR. Persons must necessarily indicate the details of the SPE itself. Persons, and then a branch, if so, what? Branch lawyer management company with residents at home. Thanks to everyone who responds ..

Lawyer's answer:
Not all elements of this structure are mandatory, at the same time, it is completely clear that in the contract must be clearly marked: - identification data of counterparties on the transaction, allowing to unambiguously judge that it is these counterparties, and not others conclude a deal: the correct name of organizations, Specifying their organizational and legal form, an identification number taxpayer and other data that the parties are considered necessary (address, bank details etc.) ; - authorized persons with the right to conclude a contract (including the grounds for which authorized persons operate are the charter, attorney). Printing on a contract is not a mandatory props. The main thing is that there are signatures of authorized persons (note, the lack of printing does not entail the invalidity of the contract, but other can be indicated in the contract itself); - Name of the document: Agreement or Agreement (and not preliminary agreement or preliminary Agreement). It is best to designate the type of contract, if possible (we will remind you that there are mixed contracts, and agreements not provided for by the Civil Code of the Russian Federation). An indication of the type of contract has a lot of meaning with the subsequent interpretation of the transaction to avoid unfavorable tax consequences (especially relevant with mediation agreements, when the tax authorities see instead of the intermediary contract, the contract of sale and charge tax from all over revenues, and not from mediation remuneration); - The place of conclusion (execution) of the contract. This may be important, for example, to determine the place of implementation for tax purposes or to determine the jurisdiction; - date of conclusion of the contract. The Civil Code of the Russian Federation (paragraph 1 of Art. 433) provides that the contract is recognized as concluded at the time of receipt by the person who sent the offer, its acceptance. In the case under consideration, i.e., if the contract is drawn up as a single written document, if two dates are specified in the contract, the date of the agreement will be considered the day of signing the Treaty with the last party (which will indicate the consent of the parties with all the terms and conditions indicated in the contract). In this regard, it is recommended to specify one date in the contract.

Daniel Filippers

What regulatory act is regulated by the amount of taxes that the individual entrepreneur should pay ??. In the Tax Code did not find anything.

Lawyer's answer:
These are contributions for compulsory pension insurance, therefore, not in the NK. Federal Law of 24.07.2009 N 212-FZ "On Insurance Contributions to Pension Fund Russian Federation, Fund social insurance Of the Russian Federation, the Federal Fund of Mandatory medical insurance and territorial funds of compulsory health insurance "Article 14. The amount of insurance premiums paid by payers of insurance premiums that do not produce payments and other remuneration to individuals 1. Pateurists of insurance premiums specified in paragraph 2 of Part 1 of Article 5 of this Federal Law, pay the relevant insurance contributions The Pension Fund of the Russian Federation and the Mandatory Medical Insurance Funds in the amount determined on the basis of the cost insurance year. Article 5. Payers of insurance premiums 2) individual entrepreneurs, Lawyers, NOTARUSES SWAO, engaged in private practice (hereinafter referred to as payers of insurance premiums that do not produce payments and other remuneration to individuals), if in the federal law on a specific form of compulsory social insurance is not provided otherwise. Article 13. Insurance Cost 2. The cost of the insurance year is defined as a work minimum size wages established by the Federal Law at the beginning of the fiscal year, for which insurance premiums are paid, and the tariff of insurance premiums into the appropriate state extrabudgetary fund, established part 2 of Article 12 of this Federal Law, increased by 12 times. The cost of the insurance year is not connected with income.

Vasilya Exeff

Cheating in the store

YES YES! There are such problems in stores, and often. The owners save on employees. Sellers do not have time to check all the price tags. Sometimes they change during the day they are more than 200. The same sellers are looking at delay ... especially ...

Polina Antonova

Riding with overdue transits?. Be kind, please explain what could be for riding overdue transit? What is the fine? Picky in the internet - I didn't find anything, everything is old ... only please, justified the answer ...

Lawyer's answer:
Article 12.1. Control vehiclenot registered in the prescribed manner, the vehicle who did not pass the state technical inspection (as amended by the Federal Law of July 24, 2007 No. 210-ФЗ) 1. Management of a vehicle not registered in the prescribed manner - entails the imposition of an administrative fine in the amount of Three hundred and eight hundred rubles. (as amended by Federal Law of 05.04.2010 N 47-FZ) 2. The management of the vehicle not passed the state technical inspection - entails the imposition of an administrative fine in the amount of from five hundred to eight hundred rubles. (as amended by Federal Law of 05.04.2010 N 47-FZ)

Evdokia Gerasimova

question driver without rights

Five pieces and deprivation rights. Can be planted for two weeks in the SIZO

Tatyana Putin

When they say "at the place of residence" - is it really at the place of residence, or after all at the place of registration ??. On the tax site it is written to contact at the place of residence. Registration of the suburbs. I live on falcon, Moscow. Well, still contact ?? Or in general there - where was the Inn was issued, that is, for what tax is fixed ????

In the legal sense, the place of residence of the citizen is the place of registration

Stanislav aircraft

How do you understand it? (Who is not too lazy to read)

eeeo laziness self-government, local authorities can add (increase or lower) or delivering taxes. Expanding the authority to mean tax will be higher) local taxes will be listed in the district, according to order them ...

Galina Petukhova

Sick leave

Alexandra Belousov

what a fine if not included in the CTP

If the insurance is unlimited, then any person having all the necessary autodocuments can control the car. If insurance with restrictions, then - Article 12.37, Part 1. The management of the vehicle during its use not provided for by the Insurance Policy ...

Vitaly Gorozhantsev

In case of refusal of a citizen, to provide a police car if a policeman has the right to apply force, weapons or?

and if you poke a knife, you will be right to read the random, call or defend yourself to everyone (by any) existing ways and use any opportunities to survive?, for me so in ... Across all polismen, they have ...

Dmitry Sivokhin

I am engaged in the repair of the car, without issuing IP. Can the Plente write a protocol on illegal activities?. How can the tax may find out about it?

Lawyer's answer:
Can! Code of the Russian Federation on Administrative Offenses Article 14.1. Carrying out business without state registration Or without ethical permission (license). Carrying out entrepreneurial activities without state registration as an individual entrepreneur or without state registration as legal entity - entails the imposition of an administrative fine in the amount of five hundred to two thousand rubles. Article 28.3. Officials authorized to draw up protocols on administrative offenses 2. In addition to the cases provided for by Part 1 of this article, the Administrative Offenses are entitled to be officers federal executive bodies, their structural divisions and territorial bodies, other officials government agencies in accordance with the tasks and functions assigned to them federal laws Either the regulatory legal acts of the President of the Russian Federation or the Government of the Russian Federation, officials of the executive authorities of the constituent entities of the Russian Federation in the case of the powers of the Russian Federation for the implementation of state control and supervision specified in this article: 1) Officials of the internal affairs bodies (police) - On the administrative offenses provided for in Articles 5.6, 5.10 - 5.12, 5.14 - 5.16, 5.22, 5.35 - 5.38, 5.40, 5.43, 5.47, 5.49, 6.8 - 6.13, 6.15, 6.16, 6.16.1, 7.1, Article 7.2 (in terms of destruction or damage to the wells of the state support supervisory network, observational regime stems on water objects, special information signs that determine the boundaries of coastal protective strips and water protection zones of water bodies, including coastal lanes of the inner sea waters and the territorial sea of \u200b\u200bthe Russian Federation, signs informing citizens on the restriction of water use on water bodies common use), Articles 7.3 - 7.6, Article 7.7 (in terms of damage to objects and water supply systems), Articles 7.9, 7.11 - 7.15, 7.17, 7.19, Article 7.20 (in terms of unauthorized connection to centralized water supply systems), Articles 7.27, 7.27.1, 8.2, Article 8.3 (in terms of administrative offenses relating to violation of the rules for treatment of pesticides and agrochemicals during the storage and transportation of pesticides and agrochemicals), Article 8.5, Article 8.6 (in terms of administrative offenses belonging to the transportation of an unimpressed soil), parts 1 and 3 - 5 of Article 8.13, part 2 of Article 8.17, Articles 8.28 - 8.32, parts 1 and 2 of Article 8.37, Articles 8.42, 9.7, 9.10, Article 10.2 (when conducting quarantine events during epidemics and epizooti), Article 10.3 (when conducting quarantine Events during epidemics and epizooti), Article 10.5.1, part 2 of Article 11.1, parts 1-4 of Article 11.3, part 7 of Article 11.5, part 2 of Article 11.6 (except for administrative Coverings for the destruction or damage to structures and devices of communication and alarm on ships of marine transport, inland water transport), parts 4 - 6 of Article 11.17, Articles 11.21, 11.22, 11.26, 11.27, 11.29, part 4 of Article 12.2, parts 2 and 2.1 of Articles 12.3, parts 1, 2 and part 3 (in cases of illegal application of the colorographic scheme of the passenger taxi) of Article 12.4, parts 3, 4-7 of Article 12.5, part 2 of Article 12.7, article 12.8, part 3 of Article 12.10, part 5 of article 12.15, part 3.1 Articles 12.16, Article 12.26, parts 2 and 3 of Article 12.27, Articles 13.2 - 13.4, 13.10, parts 1, 2 and 5 of Article 13.12, Articles 13.13, 13.14, part 2 of article 13.15, Articles 13.21, 14.1, parts 1 and 2 of Articles 14.1.1, Article 14.2, part 1 of article 14.4 (in terms of compliance with the requirements of arms legislation), Article 14.7 (on the appeals of citizens),

Maria Denisova

urgently need help. until December of the month and I shot the apartment, at the beginning of December I moved from her, the hostess called to say about it, but never got through, the phone was turned off, she left north and did not warn, in general I just moved everything Just a couple of days ago, she called me and said that no one lives in the apartment, no one paid anything for December and it could not find anyone! All who lived the phones are turned off, only he got through to me, in general she said that he would go to the cops and says that we threw it for money !!! contract we have no, what to do ?? I still lived there, and she said that neighbors would go like witnesses !!! Now I do not know what to do, I did not live there for a month, but I demand money !!

erund All this .. There is no agreement, there is no evidence .... the cops are there at all any sideways, but the hostess for the non-payment of taxes when renting an apartment in bulk may suffer from tax. . So sleep calmly .. Yes, and neighbors can confirm that the month did not see you. . So?

Kirill Bakulev

Help, please solve a problem on environmental law !!! What law to apply ???. By its decision, the rural representative body established a duty (fees) for the berries collected in the forest, birch juice, therapeutic herbs and mushrooms. Prints of the duty of 30% market value The collected is the charge of a fine in the amount of three-time market value collected. Prohibit this solution from the standpoint of compliance with its law.

Lawyer's answer:
Article 12 of the Tax Code of the Russian Federation. Types of taxes and fees in the Russian Federation. The powers of legislative (representative) state authorities of the constituent entities of the Russian Federation and representative bodies of municipal issues to establish taxes and fees4. Taxes are recognized as local taxes, which are established by this Code and regulatory legal acts of representative bodies of municipal entities about taxes and are obligatory to pay the relevant municipalities in the territories, unless otherwise provided by this clause 7, paragraph 7 of this article. Several taxes are enrolled and terminated on the territories of municipalities in accordance with this Code and regulatory legal acts of representative bodies of municipalities on taxes. In the establishment of local taxes by representative bodies of municipalities (legislative (representative) bodies of state power bodies of the federal significance of Moscow and St. Petersburg) are determined in the order and limits, which are provided for by this Code, the following elements of taxation: tax rates, procedure and timing of taxes. Other elements of taxation for local taxes and taxpayers are determined by this Code. The representatives of municipalities (legislative (representative) bodies of state power bodies of the federal importance of Moscow and St. Petersburg) legislation on taxes and fees in the manner and limits that are provided for by this Code can be established Tax benefits, grounds and order of their application.6. Federal, regional or local taxes and fees not provided for in this Code cannot be established.

Olga Medvedev

help determine the size of the state duty. According to the section on the section of the joint property of spouses, the size of the state duty is calculated on the basis of the value of 1/2 share of property or from its common. cost please indicate normative act

Lawyer's answer:
In accordance with the NC Article 333.19. The dimensions of the state duty on cases considered in the courts of general jurisdiction, world judges1) when applying for a claim property Characterto be evaluated at the price of the claim: up to 10,000 rubles - 4 percent of the price of a claim, but not less than 200 rubles; from 10,001 rubles to 50,000 rubles - 400 rubles Plus 3 percent of the amount exceeding 10,000 rubles; from 50,001 ruble to 100,000 rubles - 1,600 rubles Plus 2 percent of the amount exceeding 50,000 rubles; from 100,001 rubles to 500,000 rubles - 2,600 rubles Plus 1 percent of the amount exceeding 100,000 rubles; over 500,000 rubles - 6,600 rubles Plus 0, 5 percent of the amount exceeding 500,000 rubles, but not more than 20,000 rubles; Article 333.20. Features of the payment of state duty when contacting the courts of general jurisdiction, to the global judges12) when filing claims On the termination of the marriage with the simultaneous section of the joint property of spouses, the state duty is paid in the sizes established both for claims for divorce and claim for claims.
Art. 193 of the Civil Code of the Russian Federation, Art. 112 TK RF). For the moment of making changes to the charter, it is applied in a part that is not contrary Civil Code Of the Russian Federation and the Law of February 8, 1998 No. 14-FZ (paragraph 3 of Art. 5 of the Law of December 30, 2008 No. 312-ФЗ). By changing the legislation, first of all touched upon the information contained in the Charter: - on the assessment of non-monetary deposits in authorized capital; - on the procedure for the company of major transactions; - on the procedure and consequences of the participant's exit from the Company; - on the actual value of the share of the exit participant; - about the procedure for the transfer of rights or part of the share in the authorized capital of the Company; - on issues that make up exclusive competence of the Council Directors (Supervisory Board) of the Company, etc. For example, see the table. general Assembly participants (if there are two or more participants in the organization); - by decision of the only founder (participant) (if only one participant in the organization). The rules are established in paragraph 4 of Article 12, subparagraph 2 of paragraph 2 of Article 33, paragraph 6 of Article 37 of the Law February 8, 1998 No. 14-FZ.When the decision to change the charter takes the general meeting of participants, for its adoption should be submitted at least 2/3 of the total number of votes of participants in the LLC, if the larger threshold is not established by the Charter (paragraph 8 of Art. 37 The Law of February 8, 1998 No. 14-FZ). If there are changes to the law of the organization's participant from society, other rules apply. For such a decision should be filed 3/4 of the votes from the total number of votes of the Company's participants. This is stated in paragraph 10 of Article 5 of the Law of December 30, 2008 No. 312-FZ. The change in the Charter needs to register (clause 4 of Article 12 of the Law of February 8, 1998 No. 14-FZ). For the State Registration of Change, submit to tax inspection The following documents: - Statement on the State Registration; - Decision on amending the Charter (Minutes of the General Meeting of Participants or the Decision of the Sole Founder, Member); - Changes to the Charter or the Charter in the new edition; - payment order On the payment of state duty in the amount of 400 rubles. The order follows from Article 13 of the Law of February 8, 1998 No. 14-FZ, paragraph 2 of paragraph 1 of the Regulation approved by the Decree of the Government of the Russian Federation of September 30, 2004 No. 506, paragraph 1 of Article 17, Paragraph 1 of Article 18 of the Law of August 8, 2001 No. 129-FZ, subparagraph 3 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation. According to the Federal Tax Service of Russia, the current form of state registration statement (f. P13001) does not comply with the requirements of the new version of the Law of February 8 1998 No. 14-FZ. Organizations It is recommended to use the forms of applications posted on the site http://www.nalog.ru. This is stated in the letter of the Federal Tax Service of Russia dated June 25, 2009 No. MN-22-6 / 511. The head of the Organization should assure the NOTARY OF THE UNEVA (paragraph 1 of Article 9 of the Law of August 8, 2001 No. 129-FZ ). The state register. Not more than five working days from the date of delivery of documents to the inspection (paragraph 1 of Art. 8 of the Law of August 8, 2001 No. 129-FZ) The form of a new charter has not yet been approved, so do not hurry. See more in detail On the site (source) there is needed, I write to me in a personal I will give you to you.

Anton Klemenov

Alla Vinogradov

Lawyer's answer:
1. What is the tax system? If a common one, then the employer's salary is obliged to produce the following deductions from salary and accrual: to keep NDFL - 13% (taking into account the right to standard tax deductions On the employee and his children) to charge insurance premiums: PFR - 20% (for finasing the insurance part labor pension For persons of 1966 r. and older - 20%, for persons of 1967 r. - 14% on insurance and 6% - on the accumulative) FFOMS - 1.1% TFOMS - 2.0% FSS (for insurance in case of temporary disability and due to motherhood) - 2.9% of the FSS (accident insurance on production and caregings) - at the set tariff depending on the class professional risk. Since 2011, insurance premium rates will increase. 2. If on a special tax mode, then organizations and individual entrepreneurs who apply special tax regimes (USN, UNVD), from January 1, 2010 are payers of insurance premiums for compulsory social insurance. At the same time, this year, special preferential rules are established for them: "Speckens", as before, calculate only pension contributions in the FIU. Moreover, at a preferential rate - 14%. And the rates of insurance premiums to the budgets of the FSS of the Russian Federation, the FFOMS and TFOMS are set for them in the amount of 0%, so it is not necessary to pay contributions. The base is p. 2 h. 2 tbsp. 57 Law N 212-FZ. In this case, the specialworkers only hold the NDFL 13%, charge PFR 14% and insurance premiums to the FSS for insurance against industrial accidents and occupational diseases since 2011 - everything will be on the general basis of the organization and entrepreneurs using UPN and UNVD, with the benefits of physical Persons will calculate insurance premiums under general insurance tariffs, which together will be 34% (part 2, Article 12, Part 1, 2, Article 58 of the Law N 212-FZ). Article 12: The following fares of insurance premiums are applied: 1) Pension Fund of the Russian Federation - 26 percent; 2) the Social Insurance Fund of the Russian Federation - 2.9 percent; 3) the federal fund of compulsory medical insurance - 2.1 percent; 4) Territorial Mandatory Medical Insurance Funds - 3 percent.
Tax Code of the Russian Federation Failure to comply with this requirement is equal to the absence accounting. Serious consequences may also entail wrong decoration Inventory results. For inventory, a corresponding order is published, in which members of the inventory commission are appointed and the dates of the inventory are determined. Members of the Inventory Commission verify the availability of objects and materials specified in the inventory-accurate statement. Inventory is an outsourcing object. Third-party specialized companies have their technology and the methodology of inventory, specialized expertly software and equipment, as well as a professionally trained staff of specialists, the payment of wages of which, an order of magnitude lower than the payment of warehouse and office employees who are often attracted to inventory.