NEW PROVISIONS OF THE TAX CODE OF THE RUSSIAN FEDERATION IN TERMS OF INCOME TAX

 Depreciation

The method of calculating depreciation in Accountants in Walsall from 2020 is allowed to change no more than 1 time in 5 years (Federal Law No. 325-FZ of September 29, 2019). Previously, the limitation was established only when switching from a nonlinear method to a linear one (clause 1 of article 259 of the Tax Code of the Russian Federation).

Moving and rebuilding the OS

The results of work related to the transfer and reconstruction of fixed assets owned by the taxpayer or operational management are not subject to income tax (Federal Law No. 325-FZ dated 29.09.2019). It should be borne in mind that such work must be performed by third parties and include not only the creation but also the reconstruction of another capital construction object (s).

Exercise of property rights to the results of intellectual activity

Income in the form of property rights to the results of intellectual activity, established during the inventory for the period starting from January 1, 2020, must be reflected in the tax base for income tax. From the renewal of the signature. 3.6 clause 1 of Art. 251 of the Tax Code of the Russian Federation refused (Letters of the Ministry of Finance of Russia dated 06.08.2019 No. 03-03-07 / 59124 and dated 12.08.2019 No. 03-03-07 / 60630).

List of non-taxable income

The list of non-taxable income was supplemented by the difference between the par value of shares, which increases the authorized capital of the company without changing the shareholder's share. This procedure applies to legal relations arising from January 1, 2019 (Federal Law of September 29, 2019, No. 325-FZ).

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