Kalakov, R.N. On application of a special lowering coefficient on passenger cars and microbuses

Abstract: From January 1, 2009 the lowering coefficient of amortization of 0,5 on passenger cars and microbuses with the cost of over 600 000 and 800 000 was eliminated. The latest explanation of the Ministry of Finances of the Russian Federation provides that the coefficient does not apply towards the above-mentioned vehicles no matter of their basic cost and the time when they were put into use. Keywords: tax, Ministry of Finances, income, amortization, micro bus, car, coefficient, cost, law.