Наталья Ключевская
Ключевые поправки касаются налогоплательщиков, автомобилистов, субъектов малого и среднего предпринимательства, потребителей коммунальных услуг, получателей социальных выплат и т. д. Всего в декабре вступают в силу 154 федеральных акта, принятых к настоящему времени.
1. Граждан начнут информировать о положенных им мерах соцзащиты (с 1 декабря)
Механизм информирования граждан о мерах соцзащиты, социальных услугах, иных социальных гарантиях и выплатах будет реализовываться постепенно. Начиная с декабря граждане смогут получать персонифицированную информацию о правах на получение мер соцзащиты (поддержки), соцуслуг, иных соцгарантий и выплат, а также информацию об условиях их назначения и предоставления с использованием единого портала государственных и муниципальных услуг. Речь идет о направлении гражданину с его согласия уведомлений через портал госуслуг. С 1 июля 2021 года к такому способу добавится информирование с использованием выделенного телефонного номера, а с 1 января 2022 года – информирование при личном посещении органов госвласти и местного самоуправления, организаций, предоставляющих меры соцзащиты (поддержки), соцуслуги, иные соцгарантии и выплаты, а также федеральных учреждений медико-социальной экспертизы и МФЦ.
Предоставление каких сведений потребуется от граждан в целях получения информации о мерах соцподдержки? Узнайте из нашей новости. Федеральный закон от 27 декабря 2019 г. № 461-ФЗ «О внесении изменений в Федеральный закон «О государственной социальной помощи» и статью 3 Федерального закона «О внесении изменений в Федеральный закон «Об актах гражданского состояния»
2. Истечет срок уплаты имущественных налогов за 2019 год (1 декабря)
Последний день для своевременного исполнения налоговых уведомлений по налогу на имущество физлиц, транспортному и земельному налогам за прошлый год – 1 декабря. ФНС России напоминает, что если не заплатить указанные в уведомлении налоги вовремя, то уже с 2 декабря начнет расти налоговая задолженность за счет начисления пеней (п. 6 ст. 45, п. 2 ст. 57, п. 1 ст. 75 Налогового кодекса). В этом случае налоговый орган направит требование об уплате просроченного налога. Если должник не исполнит и его, то налоговый орган обратится в суд. Тогда долг будут взыскивать уже судебные приставы, имеющие большой арсенал ограничительных мер – начиная с блокировки банковского счета должника и заканчивая арестом его имущества.
Напомним, согласно ст. 122 НК РФ неуплата или неполная уплата сумм налога влекут взыскание штрафа в размере 20% от неуплаченной суммы. Штраф взимается дополнительно к сумме просрочки по налогу.
Что делать, если налоговое уведомление не было получено? Можно ли обжаловать налоговое уведомление? Какими способами можно уплатить налоги? – Ответы на эти и другие вопросы можно найти в нашем материале.
Информация ФНС России от 6 ноября 2020 г. «Менее месяца остается для своевременной оплаты физлицами налоговых уведомлений за 2019 год»
3. Налогоплательщики смогут подать согласие на получение от налоговых органов СМС-уведомлений о недоимке (с 1 декабря)
С начала месяца вступит в силу приказ ФНС России, которым утверждены форма и электронный формат такого согласия, а также порядок его заполнения и представления. Согласие можно представить как на бумажном носителе – в налоговый орган лично или через представителя либо по почте заказным письмом, так и в электронной форме – по телекоммуникационным каналам связи с применением усиленной квалифицированной электронной подписи или через личный кабинет налогоплательщика. Напомним, само право информировать налогоплательщиков, налоговых агентов о наличии недоимки или задолженности по пеням, штрафам, процентам посредством СМС-сообщений или электронной почты появилось у налоговых органов с 1 апреля текущего года. Такое информирование допускается с письменного согласия налогоплательщика и не чаще одного раза в квартал.
Правильно заполнить согласие налогоплательщика, плательщика сбора, плательщика страховых взносов, налогового агента на информирование о наличии недоимки и (или) задолженности по пеням, штрафам, процентам поможет пример заполнения, подготовленный экспертами компании «Гарант».
Приказ ФНС России от 6 июля 2020 г. № ЕД-7-8/423@ «Об утверждении формы, формата, порядка заполнения и порядка представления согласия налогоплательщика, плательщика сбора, плательщика страховых взносов, налогового агента на информирование о наличии недоимки и (или) задолженности по пеням, штрафам, процентам»
4. Будут скорректированы формы водительского удостоверения, ПТС и свидетельства о регистрации ТС (с 1 декабря)
Изменится внешний вид водительского удостоверения – на его лицевой стороне появится название документа на трех языках (русском, французском и английском). Также будет уточнен перечень сведений, подлежащих внесению в паспорт транспортного средства (ПТС) и свидетельство о регистрации транспортного средства (СТС). Например, в разделе «Особые отметки» ПТС появятся сведения о номере свидетельства о соответствии ТС с внесенными в его конструкцию изменениями требованиям безопасности, о нанесении дополнительной маркировки, ранее проведенных проверках, собственнике ТС, если владелец не является таковым, количестве мест для сидения, первой регистрации ТС и т. п. Дополнительные сведения (год первой регистрации, дата окончания регистрации и другие) появятся и в графе «Особые отметки» СТС. Предельный срок применения бланков ПТС и СТС старого образца ограничен 1 января 2025 года.
О подробностях перехода на электронные ПТС читайте в нашей новости.
Приказ МВД России от 28 сентября 2020 г. № 676 «О внесении изменений в нормативные правовые акты МВД России по вопросам допуска транспортных средств и водителей к участию в дорожном движении»
5. Изменятся правила информационного взаимодействия Банка России с операторами платежных систем (с 1 декабря)
С начала месяца операторы платежных систем и операторы услуг платежной инфраструктуры будут отчитываться перед Банком России через личные кабинеты. Их обяжут использовать личный кабинет как для подачи регулятору отчетности, так и для направления иных сведений. Кроме того, у участников информационного обмена с Банком России появится возможность получения через личный кабинет копии постановления по делу об административном нарушении с направлением письма, подтверждающего дату получения такой копии. Также исчезнет требование об использовании сертификата ключа проверки ЭП, выданного аккредитованным удостоверяющим центром.
Как изменилось положение о платежной системе Банка России с 24 ноября? Читайте в нашей новости.
Указание Банка России от 5 октября 2020 г. № 5588-У «О внесении изменений в Указание Банка России от 19 декабря 2019 года № 5361-У «О порядке взаимодействия Банка России с кредитными организациями, некредитными финансовыми организациями и другими участниками информационного обмена при использовании ими информационных ресурсов Банка России, в том числе личного кабинета»
6. Начнет действовать ГОСТ по услугам на железнодорожном транспорте и упрощенный порядок покупки билетов для льготников (с 1 декабря)
Национальный стандарт касается процессов обслуживания пассажиров железнодорожного транспорта с использованием мобильных сервисов и интернет-сайтов. Под последними понимаются официально зарегистрированные в РФ web-сайты и программные продукты, предназначенные для получения услуг, непосредственно связанных с перевозкой пассажиров железнодорожным транспортом. Документ устанавливает унифицированные требования к набору, качеству и потребительским характеристикам таких услуг. Одновременно начнет действовать ГОСТ по услугам в области грузовых перевозок на железнодорожном транспорте.
Кроме того, с 1 декабря упростится порядок покупки железнодорожных билетов для льготников. Граждане, имеющие право на оплату проезда со скидкой или бесплатного проезда, смогут оформить билет на поезда пригородного сообщения и дальнего следования онлайн с использованием официального сайта владельца инфраструктуры или перевозчика. Для идентификации и аутентификации пассажира будут использоваться ЕСИА и иные способы, определенные владельцем инфраструктуры или перевозчиком. При этом подтверждать льготу не потребуется – необходимые сведения перевозчик получит из государственных информационных систем. Кроме того, будет обеспечена возможность направления проездного документа через единый портал госуслуг. Также у пассажиров появится возможность подать через портал госуслуг заявление на возврат денег за неиспользованный проездной документ, купленный дистанционно.
Имеет ли право пассажир «с верхней полки» разместить свой багаж под спальным местом своего «соседа снизу»? Ответ на этот вопрос можно найти в памятке «Путешествуйте поездом комфортно: на что вправе рассчитывать пассажир железных дорог?».
Национальный стандарт РФ ГОСТ Р 58856-2020 «Услуги на железнодорожном транспорте. Требования к качеству услуг, предоставляемых пассажирам с помощью мобильных сервисов и сети Интернет» (утв. и введен в действие Приказом Росстандарта от 15 мая 2020 г. №206-ст) Национальный стандарт РФ ГОСТ Р 58855-2020 «Услуги на железнодорожном транспорте. Качество услуг в области грузовых перевозок. Термины и определения» (утв. и введен в действие Приказом Росстандарта от 15 мая 2020 г. № 205-ст)Постановление Правительства РФ от 27 августа 2020 г. № 1294 «О внесении изменений в Правила оказания услуг по перевозкам на железнодорожном транспорте пассажиров, а также грузов, багажа и грузобагажа для личных, семейных, домашних и иных нужд, не связанных с осуществлением предпринимательской деятельности»
7. Срок применения упрощенного порядка регистрации в России лекарств для лечения COVID-19 будет продлен (с 2 декабря)
Если ранее порядок упрощенной регистрации лекарств, применяемых в связи с ЧС, а также для профилактики и лечения заболеваний, представляющих опасность для окружающих, планировалось применять до конца 2020 года, то теперь этот срок решено продлить до конца 2021 года. Так, регистрационные удостоверения со сроком действия до 1 января 2021 года, выданные до 2 декабря 2020 года, будут действительны до начала 2022 года. Их нужно будет заменить до 1 января следующего года, при этом проходить процедуру госрегистрации в отношении соответствующих лекарственных препаратов с внесением записей в госреестр лекарственных средств для медприменения не потребуется. Претерпит изменения и перечень предоставляемых для регистрации документов и сведений.
Потребуется ли для замены удостоверений и разрешений на временное обращение серии лекарств, выданных в упрощенном порядке, представлять документы и сведения, требуемые для выдачи разрешений? Ответ на этот вопрос можно найти в нашей новости.
Постановление Правительства РФ от 16 ноября 2020 г. № 1832 «О внесении изменений в постановление Правительства Российской Федерации от 3 апреля 2020 г. № 441»
8. Вакцины от коронавируса войдут в перечень ЖНВЛП (с 3 декабря)
Вакцины для профилактики новой коронавирусной инфекции COVID-19 будут включены в Перечень жизненно необходимых и важнейших лекарственных препаратов для медицинского применения на 2020 год уже с 3 декабря текущего года. Остальные препараты, включая талиглюцераза альфа, окрелизумаб, симоктоког альфа, эмицизумаб и т. п., получат статус ЖНВЛП только с 2021 года.
Где получившие вакцину от COVID-19 граждане могут вести дневник самонаблюдения? Узнайте из нашей новости.
Распоряжение Правительства РФ от 23 ноября 2020 г. № 3073-р
9. Из некоторых законов исчезнет указание на МРОТ (с 4 декабря)
Согласно ст. 3 Федерального закона от 19 июня 2000 г. № 82-ФЗ «О минимальном размере оплаты труда» применение МРОТ не допускается в целях, не связанных с регулированием оплаты труда и определением размеров пособий по временной нетрудоспособности, по беременности и родам, иных целей ОСС. В целях соблюдения указанной нормы упоминание о МРОТ исчезнет из Гражданского процессуального кодекса и федеральных законов от 8 декабря 1995 г. № 193-ФЗ «О сельскохозяйственной кооперации», от 14 ноября 2002 г. № 161-ФЗ «О государственных и муниципальных унитарных предприятиях», от 10 января 2003 г. № 18-ФЗ «Устав железнодорожного транспорта Российской Федерации», от 27 февраля 2003 г. № 29-ФЗ «Об особенностях управления и распоряжения имуществом железнодорожного транспорта». Вместо привязки к МРОТ в них будут указаны конкретные денежные суммы в рублях либо базовые размеры исчисления платежей.
Как изменится размер имущества, не подлежащего взысканию по исполнительным документам, в связи с рассматриваемыми поправками? Ответ на этот вопрос можно найти в нашей новости.
Федеральный закон от 23 ноября 2020 г. № 378-ФЗ «О внесении изменений в отдельные законодательные акты Российской Федерации в части исключения указаний на минимальный размер оплаты труда»
10. Расширится перечень граждан, которые могут получить отсрочку от призыва на военную службу по мобилизации (с 4 декабря)
К ним добавятся опекуны и попечители несовершеннолетних родных братьев или сестер при отсутствии других лиц, обязанных их содержать, а также лица, имеющие на иждивении и воспитывающие без матери ребенка в возрасте до 16 лет. Сопутствующие корректировки претерпят основания предоставления отсрочки лицам, осуществляющим уход за близкими родственниками.
С примерной формой положения о мобилизационной подготовке, подготовленной экспертами компании «Гарант», можно ознакомиться в системе ГАРАНТ.
Федеральный закон от 23 ноября 2020 г. № 381-ФЗ «О внесении изменений в статью 8 Федерального закона «О социальной защите инвалидов в Российской Федерации» и статью 18 Федерального закона «О мобилизационной подготовке и мобилизации в Российской Федерации»
11. Банк России обновит порядок формирования единого реестра СРО в сфере финансового рынка (с 5 декабря)
Вступит в силу указание регулятора, актуализирующее порядок представления НКО документов для принятия Банком России решения о внесении сведений о ней в реестр. Ведение единого реестра саморегулируемых организаций в сфере финансового рынка предусмотрено в электронном виде. В реестр будут включаться сведения о: наименовании СРО; ОГРН; ИНН; адресе СРО, указанном в ЕГРЮЛ; официальном сайте СРО; номере контактного телефона и адресе электронной почты; лице, осуществляющем функции руководителя СРО; видах деятельности, являющихся предметом саморегулирования; дате приобретения статуса СРО по каждому виду деятельности; членах СРО; дате прекращения статуса СРО по каждому виду деятельности финансовых организаций, являющемуся предметом саморегулирования. Обновится и форма заявления о внесении сведений об НКО в единый реестр СРО в сфере финансового рынка.
О планах по передаче СРО надзора за малыми микрофинансовыми институтами читайте в новости.
Указание Банка России от 24 сентября 2020 г. № 5561-У «О ведении Банком России единого реестра саморегулируемых организаций в сфере финансового рынка»
12. Истечет срок для направления организациями сведений об оказанных субъектам МСП и самозанятым мерах поддержки (5 декабря)
Отчитаться нужно о мерах поддержки, оказанных в 2019-2020 годах. Соответствующие сведения ФНС России собирает в целях формирования реестра МСП – получателей поддержки. Они будут включены в первый этап размещения сведений в Едином реестре субъектов МСП – получателей поддержки, который запланирован на 20 декабря. Состав необходимых для передачи сведений определен Федеральным законом от 2 августа 2019 г. № 279-ФЗ.
Какие цели преследует формирование реестра МСП – получателей поддержки, узнайте из нашей новости.
Информация ФНС России от 1 октября 2020 года «С 1 октября начинается формирование Реестра МСП – получателей поддержки»
13. Будет урегулирован порядок оформления электронных больничных (с 14 декабря)
Для формирования листков нетрудоспособности в форме электронного документа дополнительно к паспорту потребуется СНИЛС. При угрозе распространения заболеваний, представляющих опасность для окружающих, электронный больничный можно будет оформить при оказании медпомощи с применением телемедицинских технологий. Выдать такой больничный сможет только тот врач, сведения о котором внесены в Федеральный регистр медработников. В случае введения ограничительных мер листок нетрудоспособности можно будет получить на весь период изоляции гражданина или отстранения его от работы, а в случае введения карантина в организации, посещаемой детьми до 7 лет, – больничный по уходу за ребенком на весь срок такого карантина.
Будут ли другие важные для кадровика изменения в правовом регулировании в декабре 2020 года? Узнайте из одноименного материала, подготовленного экспертами компании «Гарант».
Приказ Минздрава России от 1 сентября 2020 г. № 925н «Об утверждении порядка выдачи и оформления листков нетрудоспособности, включая порядок формирования листков нетрудоспособности в форме электронного документа»
14. Вступят в силу поправки о цифровом нотариате (с 29 декабря)
Речь идет об изменениях, предусматривающих: удостоверение сделки с привлечением двух и более нотариусов; совершение ряда нотариальных действий удаленно без личной явки к нотариусу; ведение специального реестра нотариальных действий, совершенных удаленно, и сделок, удостоверенных двумя и более нотариусами; размещение машиночитаемой маркировки на бумажном нотариальном документе и т. д. С 29 декабря также начнут действовать 12 приказов Минюста России, принятых в целях реализации вносимых корректировок.
Может ли нотариус требовать плату за услуги правового и технического характера при свидетельствовании подлинности подписи? Узнайте из нашей новости.
Федеральный закон от 27 декабря 2019 г. № 480-ФЗ «О внесении изменений в Основы законодательства Российской Федерации о нотариате и отдельные законодательные акты Российской Федерации»
15. Завершится срок действия «коронавирусного» моратория на проверки (31 декабря)
В условиях пандемии COVID-19 Правительству РФ разрешили вводить запреты или ограничения для проверок на период с 1 апреля по 31 декабря 2020 года (ст. 17 Федерального закона от 1 апреля 2020 г. № 98-ФЗ). В целях реализации этого полномочия кабинет министров выпустил Постановление от 3 апреля 2020 г. № 438, которым установил особенности проведения проверок – как плановых, так и внеплановых – до конца текущего года. В частности, были полностью отменены плановые проверки в отношении субъектов малого и среднего бизнеса, НКО с численностью работников до 200 человек, частично – в отношении остального бизнеса. Внеплановые проверки тоже существенно сокращены. Кроме того, в текущем году предписано проводить проверки только с использованием средств дистанционного взаимодействия, в том числе аудио- или видеосвязи. Пока решение о дальнейшем продлении на 2021 год срока действия моратория на плановые проверки принято только в отношении малого бизнеса.
На какие виды контроля (надзора) распространяется «коронавирусный» мораторий – 2020, узнайте из материала «Энциклопедии решений. Проверки организаций и предпринимателей» системы ГАРАНТ.
Постановление Правительства РФ от 3 апреля 2020 г. № 438 «Об особенностях осуществления в 2020 году государственного контроля (надзора), муниципального контроля и о внесении изменения в пункт 7 Правил подготовки органами государственного контроля (надзора) и органами муниципального контроля ежегодных планов проведения плановых проверок юридических лиц и индивидуальных предпринимателей»
16. Прекратит действовать беззаявительный порядок получения субсидий на оплату жилья и коммунальных услуг (31 декабря)
Изначально предоставление субсидий на оплату жилых помещений и коммунальных услуг в беззаявительном порядке было предусмотрено на период с 1 апреля по 1 октября 2020 года, но затем Правительство РФ решило продлить этот срок до конца года. Таким образом, граждане, у которых срок предоставления субсидии истекает в период с 1 октября по 31 декабря, смогут получить господдержку в прежнем размере на последующие полгода без подачи заявлений и документов. Перерасчет размера субсидии будет произведен при представлении документов в последующем.
Можно ли будет вернуть излишне выплаченные средства, если размер субсидии, исчисленный исходя из документов, представленных в дальнейшем, окажется меньше размера выплаченной субсидии, предоставленной в беззаявительном порядке? Ответ на этот вопрос – в нашей новости.
Постановление Правительства РФ от 19 октября 2020 г. № 1703 «О внесении изменений в постановление Правительства Российской Федерации от 2 апреля 2020 г. № 420»
17. Истечет срок подачи работниками заявления о ведении трудовой книжки в электронном виде или о сохранении бумажной трудовой книжки (31 декабря)
Каждый работник до 31 декабря включительно должен подать работодателю письменное заявление о продолжении ведения бумажной трудовой книжки или о предоставлении ему работодателем сведений о трудовой деятельности в электронном виде. Лица, не имевшие возможности своевременно подать работодателю письменное заявление, смогут сделать это и позже. В частности, это относится к работникам, которые по состоянию на 31 декабря не исполняли свои трудовые обязанности и ранее не подали заявление, но за ними сохранялось место работы на период временной нетрудоспособности, отпуска и т. п., а также к лицам, имеющим стаж работы по трудовому договору, но по состоянию на 31 декабря не состоявшим в трудовых отношениях и не подавшим заявление ранее.
Информация о поданном заявлении будет включена в сведения о трудовой деятельности, представляемые работодателем для хранения в информационных ресурсах ПФР. В случае, если заявление не поступит, работодатель продолжит вести трудовую книжку работника на бумажном носителе.
Оперативно и корректно составить заявление о продолжении ведения работодателем трудовой книжки или о переходе на электронные трудовые книжки помогут примерные формы, составленные экспертами компании «Гарант».
Часть 2 ст. 2 Федерального закона от 16 декабря 2019 г. № 439-ФЗ «О внесении изменений в Трудовой кодекс Российской Федерации в части формирования сведений о трудовой деятельности в электронном виде»
18. Завершится процесс уведомления о переходе с ЕНВД на другие спецрежимы (31 декабря)
В соответствии с Федеральным законом от 29 июня 2012 г. № 97-ФЗ с 1 января 2021 года прекратится применение системы налогообложения в виде ЕНВД. В связи с этим ФНС России напоминает юрлицам и ИП о необходимости до 31 декабря текущего года выбрать новый налоговый режим. Если они до конца текущего года не сделают такой выбор, подав в налоговый орган соответствующее заявление, то с начала следующего года будут автоматически считаться перешедшими на общий режим налогообложения. Подчеркивается, что если налогоплательщик уже подал уведомление о переходе на УСН, но затем решил отказаться от применения этого режима, то не позднее 31 декабря он может подать новое уведомление либо соответствующее обращение.
О налоговых последствиях перехода с ЕНВД на другие спецрежимы налогообложения читайте в материале «Куда перейти с ЕНВД? Налоговые последствия» в «Энциклопедии решений. Налоги и взносы» системы ГАРАНТ.
Информация ФНС России от 30 октября 2020 г. «Подать заявление на переход с ЕНВД на УСН нужно до 31 декабря»
19. Истечет срок уплаты страховых взносов за 2020 год (31 декабря)
Плательщики, не производящие выплат и иных вознаграждений физлицам, должны уплатить страховые взносы за текущий год, исчисленные с суммы дохода, не превышающей 300 тыс. руб., не позднее 31 декабря. С суммы сверх установленного лимита страховые взносы уплачиваются не позднее 1 июля следующего года (п. 2 ст. 432 НК РФ). В случае неуплаты (неполной уплаты) страховых взносов в установленный срок налоговый орган определяет сумму страховых взносов, подлежащую уплате за расчетный период, в соответствии со ст. 430 НК РФ. При этом, если сумма страховых взносов, определенная налоговым органом, превышает сумму страховых взносов, фактически уплаченных плательщиком за расчетный период, то налоговый орган выявляет недоимку по страховым взносам.
Напомним, неуплата или неполная уплата сумм страховых взносов в результате занижения базы для их исчисления, иного неправильного исчисления или других неправомерных действий (бездействия), грозят штрафом в размере 20% от неуплаченной суммы страховых взносов.
Изменится ли сумма фиксированных страховых взносов в 2021 году, узнайте из нашей новости.
Информация ФНС России от 17 ноября 2020 г. «Страховые взносы для предпринимателей в следующем году останутся на прежнем уровне»
20. Закончится переход на зачисление социальных пособий на карты «Мир» (31 декабря)
Он должен был завершиться еще в октябре, но из-за пандемии ФСС России разрешила зачислять пособия на любую банковскую карту до 31 декабря 2020 года. В свою очередь, Банк России в своем Письме от 30 сентября 2020 г. пообещал до конца года не применять к кредитным организациям меры за нарушение обязанности зачисления получаемых клиентами-физлицами выплат только с использованием национальных платежных инструментов, то есть на карты «Мир». Это актуально для граждан с детьми, получающих государственные пособия, и имеющих право на выплаты граждан, подвергшихся воздействию радиации.
Исключения предусмотрены для получения единовременного пособия женщинам, вставшим на учет в медорганизациях в ранние сроки беременности, а также единовременного пособия при рождении ребенка – их можно перечислять на любой банковский счет, даже если по нему осуществляются операции c использованием банковских карт любой платежной системы (например, VISA, MasterCard и других). Та же возможность доступна, если у застрахованного лица случай временной нетрудоспособности или беременность и роды наступает один раз в два года или реже. Также получить пособия можно на банковские счета, не предусматривающие осуществления по ним операций с использованием платежных карт, либо посредством наличных расчетов, в том числе через организации почтовой связи.
Что необходимо указать в заявлении для получения выплат на карту «Мир»? Узнайте из нашей новости.
Информация ФСС России от 5 октября 2020 г. «Пособия продолжают зачислять на любую банковскую карту до 31.12.2020»
В материале использованы фотографии следующих авторов: SergeyNivens, Tharakorn, macrovector, rizio, dfrsce, scanrail, EmiliaU, SSilver, FreerLaw, TarasMalyarevich, yellow2, pavlentii, photographee.eu, Tzido, fotonen, sgorin, vicby, rutchapong, AndreyPopov, valphoto
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Your site won’t render properly on my blackberry — you may want to try and repair that
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obviously like your web site but you need to test the spelling on quite a few of your posts. Several of them are rife with spelling issues and I find it very troublesome to tell the truth nevertheless I?ll certainly come back again.
Good day! I know this is kinda off topic but I’d figured I’d ask. Would you be interested in trading links or maybe guest writing a blog post or vice-versa? My site discusses a lot of the same topics as yours and I feel we could greatly benefit from each other. If you might be interested feel free to send me an e-mail. I look forward to hearing from you! Superb blog by the way!
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One thing I would like to say is that before buying more computer memory, have a look at the machine directly into which it would be installed. If the machine is definitely running Windows XP, for instance, the memory limit is 3.25GB. Adding in excess of this would just constitute just a waste. Make certain that one’s motherboard can handle the particular upgrade quantity, as well. Interesting blog post.
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