Tag: law and order
It was only after six months from the date of opening of the inheritance shall be issued a certificate of the heirs at law inheritance, then you can arrange a property right. As you can see, the opening day of the inheritance may be in 2005, and the heirs are entitled to apply to a notary public in 2006 if the tax authorities will be calculated on tax day opening of the inheritance, then you inherit the property owner who died in 2005, regardless of when the heir to appeal to a notary public in 2006, the tax on inheritance, in our opinion, have to pay. So as long as the Federal Law on December 12, 1991 N 2020-1 On the succession tax, gift ', the calculation and payment of inheritance taxes, open until 2006, and property transferred to the ownership of the donation contract entered into prior to 2006 city, governed by the above Act. Taxpayers are individuals, citizens of the Russian Federation, foreign citizens and stateless persons who take the property by inheritance or donation property defined in the law on the basis of a certificate of right to inheritance and donation contract, notarized. The objects of taxation are specifically listed in the law types of assets: – houses, apartments, villas, garden houses in gardening companies – cars, motorcycles, motor boats, speedboats, yachts, other vehicles – antiques and art, jewelry products, household items made of precious metals and precious stones and scrap items; – paenakopleniya in housing construction, garage building and country-building societies – the amounts are on deposit in banks and other financial institutions, funds for personal privatization accounts of individuals – the cost of property and land shares (shares) – currency assets and securities in their value expression. .
This position argues the Russian Finance Ministry (the letter of 16.01.08g 03-03-06/1/8) the fact that the tax records of depreciable property subject to a building as a whole. Avoid a full-accrual Depreciation is only possible if the separation of the object in the reconstructed and the existing parts to form a new independent plant and equipment (if the object is a real estate need the design of individual certificates of title), which in practice is often problematic, especially with regard to buildings and facilities. Similar explanations are contained in a letter to the Ministry of Finance from 02.11.2007, the 03-03-06/1/765 – if taxpayer in the tax records can provide in two separate accounting entity of the building, located on the reconstruction of more than 12 months, and the remaining (not reconstruction) of a building, in which case he is entitled to the period of reconstruction to continue to charge depreciation for tax purposes of profit on the existing portion of the building (counted as self-inventory item). In operation, plant and equipment may be need of repair (or upgrade) of objects as outstanding on the balance of the organization and leased assets. If you are upgrading or renovation of leased assets can be separated, or inseparable improvements. According to Section 2. If you have additional questions, you may want to visit Southwest Airlines. Art. 623 of the Civil Code to include an inseparable improvements that can not be separated without damage to the property.
Inseparable improvements should increase the initial cost of the leased property. According to Section 1, Art. 256 of the Tax Code inseparable improvements provided in the lease of fixed assets made by the lessee with the lessor's consent shall be deemed depreciable property.
Federal law from 31.07.1998 N 154-FZ) Section II. Mandatory certification of Article 7. Mandatory certification 1. Mandatory certification is carried out in cases stipulated by legislative acts of the Russian Federation. With mandatory certification action certificate and a mark of conformity applies to the entire territory of the Russian Federation. (Paragraph added by Federal Law 31.07.1998 N 154-FZ) 2.
The organization and work on mandatory certification of specially assigned to the authorized federal executive body for certification and, in cases stipulated by legislative acts of the Russian Federation in respect of certain products, may be assigned to other federal authorities. (In the red. Federal law from 31.07.1998 N 154-FZ) 3. Forms of compulsory product certification are established by the specially empowered federal executive body in the field certification or other federal bodies of executive power authorized in accordance with this Article, taking into account existing international and foreign practice. (In the red. Federal law from 31.07.1998 N 154-FZ) 4.
Demonstration of compliance may also be conducted through the adoption of the manufacturer (seller or performer) Declaration of Conformity. The declaration of conformity is a document in which the manufacturer (seller or contractor) certifies that the supplied (sold) them products conform to specified requirements. The lists of products, which conformity can be confirmed by the declaration of compliance requirements declaration of conformity and order its adoption approved by the Russian Federation. The declaration of conformity, adopted in the prescribed manner, registered in the certification body and is legally binding along with the certificate.
In result of state registration of death issued a death certificate. This certificate indicates the date of death of the citizen. Thus, the fact of death and time of opening the inheritance supported by evidence of the registrar of the death of the testator. Then visit the passport office at the place of registration of the deceased and to remove it from registration. You must have your passport and your death certificate of the deceased. Minimum term of withdrawal from registration by place of residence of the testator is a weekly note. In some passport offices have agents (or persons acting under power of attorney for an heir management of hereditary cases) when removing the register at the residence of the deceased can be difficult.
Therefore it is desirable, but not necessarily to the register of the deceased shot themselves successors. After this you can order a passport office or Maintenance Service documents certifying the last place of residence of the deceased. This is a certificate from the passport office (Maintenance Service) that the deceased was registered at the time death at that address, and an excerpt from the book house at that address. These documents confirm the place of opening the inheritance. Note. Some notaries (well, not all) require a certificate instead of the place of registration of the deceased on the day of death to bring an extended excerpt from the book house with an indication of the deceased and, in addition to this, a copy of the financial account of the accounting Deza.