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Legal advice

Legal advice

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The opinion of the financiers, the residual value of intangible assets may to be determined by the rules applicable to fixed assets (letter , Department of tax and customs policy of the Ministry of Finance of Russia from 27 December 2018 No. 03-03-20/95323 "On the procedure of determination of residual the cost of an intangible asset"). Thus, the residual value intangible asset should be determined as the difference between its the acquisition value and the depreciation amount accrued for the period operation (clause 1 of article 257 of the Tax code). the Ministry pointed out that intangible assets may be amortized admit property, however, the Tax code does not provide definition of their the residual value for the purpose of profit tax...

The Court unlawful dismissal in connection with reduction of the an employer's violation of order of dismissal (Definition of Sverdlovsk regional court 16.08.2018 in the case of N 33-14194/2018). it is established that at the time of dismissal the employer had the post of specialist, a 0.5 staff positions which were vacant (the other half of the posts was occupied by the employee under concurrently). The employee could take this position, given its qualifications and health, but it it was not. the Court thought it was a violation of the requirements of part one of article 180 of the LC RF. As pointed judge, offer the employee a vacant rate of 0.5 specialist violated the labor rights of part-time, as required the defendant for his...

Bank Russia presented to the independent anti-corruption expertise the draft instructions, according to which in the registry will contain information about: INN and OGRN of a legal entity; address; domain name, the rights to which belong to financial institutions, and the network address of its official website; telephone and Fax; and the date of issuance of each operating license of the organization and the names of activities, the implementation of which it was issued; financial services may provide consumers with the organization. if adopted the document will come into force from the day of its signing, with the exception of certain provisions. Independent anti-corruption examination will end on January 18.

Early August this year, the Ministry of internal Affairs of Russia has submitted for public discussion the draft decree of the Government of the Russian Federation, toughening the procedure of exam for a driver's license. In particular, according to the document initial management skills in motor vehicles will be checked immediately during practical test in the conditions of the road rather than on the learning the site of the driving school. The discussions ended on 22 August, after which this year was presented the finalized draft document. among the innovations – the deprivation of a teacher of a driving school right to be in the car during the exam. In the original the draft document was planned that when conducting examinations a...

Particularly as recorded in clause 7 of article 96 of the Law N 44-FZ changes the execution of the contract the counterparty is entitled to change the way enforcement of the contract and (or) to provide the new provision reduced size (Federal law of 27 December 2018 N 502-FZ "On introducing amendments to the Federal law "On contract system in the field procurement of goods, works, services for state and municipal needs"). Thus, reducing the size of the software more is not a condition to change the method of enforcement contract. it is Also possible to specify the order of application of the provisions of the this norm. In accordance with the new part 7.2 of article 96 of the Law N 44-FZ the amount of the security for performance of the...

Ministry of labor Russia responded to the question on how to make changes to the entry the organization name in the workbook (Letter of the Ministry of labour and social protection of the Russian Federation from 01.11.2018 N 14-0-868). The Ministry recalled, that under paragraph 30 of the Rules of conducting and storage of work books sections of the work book containing information on the work, or information about the award, strikethrough, inaccurate, or incorrect entries are not allowed. Edit records is performed by recognizing them invalid and make the correct entries. Other ways to change employment records is not provided. Note, however, that in practice, HR professionals have questions about the order make this kind of corrections in...

Individuals entitled to pay the taxpayer's personal income tax as through its own funds and funds for which he has the right Directive. In particular, the owner of the nominee account may be transferred personal income tax for the beneficiary. This opinion was expressed by financiers in a letter , Department of tax and customs policy of the Ministry of Finance of Russia from 21 Dec 2018 № 03-04-05/93561. the Ministry said that to pay taxes for their taxpayers may other persons (par. 4 section 1 of article 45 the Tax code). Recall that the nominal account is opened the account holder for transactions with cash, belonging to the beneficiary. The rights for cash, coming on the nominal account belong to the beneficiary even if money paid by...

If Commission of the Agency for the receipt and disposal of assets it is established that property, plant and equipment does not meet the recognition criteria asset, such property shall be reflected on off-balance account 02 (Letter of Ministry of Finance of 21 September 2018 N 02-07-10/67934). [Newline] the cases stipulated by the legislation, a further write down the subject must be confirmed by the owner of the property. experts of the Ministry of Finance emphasize that the definition of the method of reference accounting refers to the exclusive competence of the subject the consideration is not a disposition of property and does not require the consent owner. If in the consideration of the Commission the establishment about the...

Ministry of labor told the workers what branches should expect massive cuts in the 2019. At risk were the employees of banks, enterprises, companies producing equipment or machines. the Forecast of the Ministry of labor based on a survey of 46 of the thousands of organizations that employ 12 million people. laid in three months you will get 230,8 thousands of Russians, most the part from which works in Moscow and St. Petersburg. The Ministry of labor pointed out, that the number of layoffs can be reduced, if within the company will occur positive change. In this case you will need to retain staff or even to increase the number of employees, informs the newspaper "Izvestia", referring to the analytical note of the Ministry. Earlier...

The government of St. Petersburg continues personnel changes. On Wednesday, , acting Governor Alexander Beglov has accepted the resignation of two key Vice-Governor Mikhail Mokretsov and Igor Albin. "The catalyst" these layoffs could become a treatment of a sharer Alla Andreeva on the big press conference of Vladimir Putin. However, the real reasons for resignations experts see the commitment of the head of the Northern capital to make personnel in the St. Petersburg administration more professional and appropriate. Michael biting midges was responsible for the government of the city financial unit. August 2017, he also headed the Committee of property relations St. Petersburg (KIO). In a press-service of the Committee reported that the...

Moscow it is planned to strengthen control over the Parking fees and violations the SDA. The city will have 140 new mobile complexes of fotovideofiksatsiey — parmname, reported in the Moscow Center of traffic organization (TMS). Purchase of new cameras followed the growth of tariffs for paid Parking and increasing fines. Total number of complexes fotovideofiksatsii in the city may grow by 1.5 times — up to 2,2 thousand Photospace , TMS in December, conducted the auction for the purchase of 140 parmname, told the center. the Winner was "Stroy invest Project", which will provide camera lease for five years for 809,3 million rubles, according to the minutes of the auction. [Newline] he first four of the complex must be transferred after 20 days...

Products with the content of genetically modified organisms (GMOs) should be marked with a special sign since December 26. However, the marked packets on the shelves yet. Suppliers will be able to move to a new requirements within six years, experts explain. Note transgenic products must be marked "GMO". It needs to print large font next to a single sign of products on the market the Eurasian economic Union (EEU). Note that the sign of the transgenic products should be applied in such a way that it can be easily to read throughout the lifetime of the product. To label products necessary, if the GMO content in them exceeds 0.9 percent. during the transitional period allowed the production and release of the circulation of transgenic...

Warning it is necessary to use any pictures on the Internet for their needs - looks like the main idea of a whole series of disputes, ended in the Supreme court of the Russian Federation. a Good and great images in the global network are numerous. And every photo has the author of which people often forget. But sometimes this forgetfulness ends in the courtroom. It happened in the Ulyanovsk region. the lawsuit against the local youth movement asked the citizen. He stated that he owns two series of images that he saw in "Live journal". 59 photos and comments to them with a break a few days appeared on one of the sites, and they are placed there by the local youth organization. Consent to place their photos and their comments the author...

Former traffic police posts, converted by "Islands of security", where drivers will be able to get help, including medical. To cancel 50% discount on paid in time the penalty is not collected. [Newline] to make an appointment to the traffic police for registration of the machine or replacement rights will be on the call. told About it at the final a press-conferences the head of the state traffic Inspectorate of MIA of Russia Mikhail Chernikov. [Newline] to him, the level of satisfaction of citizens with quality of public services, offered traffic exceeds the criterion established by the decree the President. For the first 9 months of this year, it has exceeded 95 percent. [Newline] check transport through the portal of public Services or...

According to the signed the Federal law from January 1, 2019 the specified system will, in particular, contain information about the participants of the turnover of goods subject to marking means identify the goods, means of identification, and the technical means used to exchange information with the system (Federal law of 25 December 2018 No. 488-FZ "On introducing amendments to the The Federal law "About bases of state regulation of trade activities in the Russian Federation" and articles 4-4 and 4-5 of the Federal the law "About application kontrolno-cash technics in the implementation of the calculations in the Russian Federation"). monitoring the movement of marked goods will allow thanks control (identification) signs to follow...