From a January entered into force several important changes to the Russian legislation, and, as always, we have selected the most interesting for Italian operatorsIn particular, we consider relevant the following changes were made to the Tax Code of rf. TAX DECLARATION-this month the tax declaration for the tax VAT shall be filed with the tax authorities in electronic format only. To do this you will need to have the certificate digital signature of the managing directors of the Russian companies at the operators authorized the transmission of tax declaration by the competent bodies. TAX LUSSOI car owners of considerable economic value, will be subject to the so-called luxury tax: if the cost of the machine is - million rubles, the tax rate must be multiplied by one-half. To have a car for the cost of - million rubles, produced by not more than five years, you will have to pay the tax rate multiplied by two.
For car owners with value in the range of - million rubles, the vehicle tax will be increased three times.
The TAX BASE FOR CERTAIN TYPES OF PROPERTY The tax base for certain types of properties - including office buildings, shopping centres, premises used for offices, commercial structures, and objects for the consumption of the food products, real estate of foreign companies not engaged in business in the Russian Federation through a stable organization - will be calculated on the basis of the cadastral value (which is very close to the value of the market), while before it was calculated based on the average annual value of the property specified in the accounting documents, which, with the depreciation - decreased gradually. Now, this gradual decrease will not be possible, and accordingly, the change will lead to an increase in the tax on property of legal persons. SUSPENSION of BANK ACCOUNTS From one January in the case of suspension of operations related to the bank accounts of the taxpayers in a bank to other banks will be prohibited from opening new accounts of these taxpayers (paragraph twelve of article. of the Tax Code) Previously, this prohibition applied only to the bank at which the taxpayer had the account to be locked.
