This accounting treatment of these funds does not apply to the acquisition by this source of depreciable property. If this occurs, the funds received are recorded as revenue as the recognition of the cost of depreciable property. In case of violation of the conditions for obtaining funds provided by the new state received the full amount reflected in the income tax period in which the violation. If after the third period, the tax amount received funds in question, exceeds the amount of expenditures reported, actually made from this source, the difference between these sums in full reflected in the composition of the non-operating income tax period. From 01.01.2010 PIT revenue is not recognized by the borrower (his successor) indebtedness under the credit agreement, accrued interest and recognized by the court fines, penalties, amortization lender beneficiary at the expense of the insurance benefit. These are insurance contracts entered into by the borrower in case of death or disability, as well as property insurance contracts is to ensure borrower's obligations (mortgage).
Provided that the exemption from personal income tax applies only to the amount of debt the borrower, accrued interest and penalties recognized by the court (new paragraph 48.1 of Art. 217 Tax Code). This change does not apply to employers as tax agents, and therefore should not be reflected in the "salary" programs. Electronic VAT invoices – in the future Tax Code now provides for the possibility preparation and invoicing electronically. Law 229FZvneseny changes to Article 169 NKRF. Invoices can be prepared in electronic form by mutual agreement of the parties of the transaction and if they have compatible technical means and facilities for reception and processing of invoices in accordance with established formats and procedures.