258 of the Code, according to the Ministry of Finance (letter of 02/09/2009, the 03-03-06/2/18), rules of depreciation of 10% of the tenant not distributed. Speaking of work to restore the leased premises, you must pay attention to the position of the Russian Finance Ministry, which appeared late last year, which deals with repairs of premises leased from individuals and entrepreneurs. According to Russian Ministry of Finance (letter dated August 12, 2008 03-03-06/1/462) the cost of repair of non-residential premises rented by a private entrepreneur may not take into account the costs for tax purposes, income organizations, due to the fact that the fixed assets owned by individual entrepreneurs, not related to depreciable fixed assets. This position is quite controversial, since the adoption of costs in order to calculate the income tax is necessary, first of all economic justification (ie, the fact of using the premises for business purposes) and the documentary evidence (ie, a contract (Registered in the prescribed manner, if necessary), the act of reception and transmission facilities, acts, or other original documents on which the expenses are accounted for). In this case the Tax Code status of the counterparty does not set as a criterion for the recognition of expenses for tax accounting.
However, because this position is the case, organizations need to be prepared for disputes with tax authorities during the tax control measures. Speaking on the costs of restoration, plant and equipment, we can not dwell on documenting expenses. The need for paperwork proving the conduct of repair work and, above all, the punch list indicated in paragraph 69 of the Guidelines for Accounting of fixed assets, approved by Order of the Ministry of Finance from 13.10.2003 91n (as amended on 27.11.2006).
YARACUY Yaracuy derives its name from the voices “Yara-Yarai” which America’s source means “water grab” and Cui-Cu-i “,” over there “so Yaracuy means TAKE AWAY FROM WATER. The previews Yaracuy written history begins in 1530, over German Nicolas Federman, Weltz lieutenant governor. In relation to the jurisdiction belzaresca trip, called it a Valle de Las Damas, because the Indians found that they are beautiful and slender. During the colonial period, consisted showtimes of the Province of Caracas. The Constitution of 1811, I link to Barquisimeto, in the constitution adopted on June 23, 1824 is awarded to the Province of Carabobo by the May 29, 1832 went back to the province of Barquisimeto on 15 March 1855, was first given as PERSONERIA own Yaracuy Province, composed of the counties of San tickets. Felipe, Yaritagua and Nirgua capital Dominica San Felipe, was the second national entity to be identified by the name of state with the advent of the Federal War and this in 1859, but officially it is only with the triumph of the revolution den 1864. By filing the Plenipotentiary Conference of 1879 the State reduction step to integrate the State with North West and Flacon Barquisimeto, but this came only territorial division until 1881 that became known Gran Estado Lara, Barquisimeto subdivided into sections and Section Yaracuy. In the early 1892’s recovery to lose their autonomy 28 December of that same Visit Movie year, in which I will rejoin Barquisimeto. On April 22, 1899, the Congress resolves for movie information twenty federal states, which include the State Yaracuy incorporandosele Nirgua locality, which then belonged to Carabobo since then there have been more changes and Yaracuy enjoys full autonomy. The stocks that make up the Yaracuy are: SAN FELIPE MUNICIPALITY MUNICIPALITY MUNICIPALITY Bol var Municipality AR STIDES BASTIDAS BRUZUAL INDEPENDENCE MUNICIPALITY MUNICIPALITY MUNICIPALITY