On Introducing Changes And Additions Into The Law Of The Rsfsr "on Road Funds In The Rsfsr"

Original Language Title: О внесении изменений и дополнений в Закон РСФСР "О дорожных фондах в РСФСР"

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102020604

Expired-the Federal law from 22/08/2004, no. 122-FZ z and c o n RUSSIAN FEDERATION on amendments and additions to the law of the RSFSR "on road funds in the RSFSR" make to the RSFSR Law on road funds in the RSFSR "(records of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 44, art. 1426) the following amendments and supplements: 1. The preamble after the words" public roads "add the words" (suburban roads) ".
2. In article 1: (a) paragraph 2 paragraph 3), after the words "in the RSFSR", insert the following text: "the autonomous region and autonomous areas, territories, oblasts, cities of Moscow and Saint Petersburg.";
b) the first paragraph of paragraph 4 after the words "in the RSFSR", add the words "an autonomous region, autonomous okrugs, krays, oblasts;
in the second paragraph of item 4), after the words "in the RSFSR", add the words "Council of people's deputies of the autonomous oblast, autonomous district, territory, region".
3. In article 2, paragraph 2, after the words "within the RSFSR," shall be amended as follows: "the Council of people's deputies of the autonomous oblast, Autonomous Okrug, the edge of the area.
In the province, the area comprising Autonomous Okrug, use and reallocation of road funds jointly defined territorial councils of people's deputies of the Krai, oblast and Autonomous Okrug.
4. In article 3: a) second paragraph of paragraph 1 shall be amended as follows: "tax on realization of combustive-lubricating materials";
b paras 2 and 3) shall read as follows: "2. In Federal Road Fund of the Russian Federation shall be credited: realization of combustive-lubricating materials;
excise taxes from the sale of cars for personal use by citizens.
3. the territorial road fund shall be credited: tax on motor road users;
tax from the proprietors of transport vehicles;
tax on the purchase of vehicles;
in para 5) as subclause 4 by adding the following text: "from which allocated subventions for equity participation in financing the repair and maintenance of certain main streets of these towns on the lists approved by the Government of the Russian Federation.";
g) para 6 as subclause 5, outlining the first paragraph to read as follows: "5. In the case of foreign States to collect tolls on their roads are installed similar fees on the territory of the Russian Federation. The order and the amount of the fees shall be established by the Government of the Russian Federation. ";
d) items 4 and 7 should be deleted.
5. Article 4 shall be amended as follows: "article 4. Tax on the realization of combustive-lubricating materials tax on realization of combustive-lubricating materials (gasoline, diesel fuel, oils, compressed and liquefied gases) pay associations, enterprises, organizations and businesses regardless of their form of ownership, affiliation and legal forms that implement these materials in the amount of 25 per cent of the amounts (in monetary terms) without value-added tax.
The resale of combustive-lubricating materials, associations, enterprises, organizations and entrepreneurs, tax is calculated at the prescribed rate from the size difference between the proceeds from the sale of combustive-lubricating materials (without value added tax) and the cost of purchasing them (without VAT).
6. Article 5 shall be amended as follows: "article 5. Tax on motor road users pay enterprises, organizations, institutions, entrepreneurs, which are legal entities under the laws of the Russian Federation of enterprises with foreign investment, international associations and organizations engaged in entrepreneurial activity through permanent missions, foreign legal entities; branches and other similar subdivisions of enterprises, organizations and institutions that have a separate balance and current account.
Tax is calculated separately for each activity on the basis of the rates.
2. The rate of tax on motor road users is established at a rate of 0.4 per cent of sales, performed works and rendered services, and tax rate, scrap trading (including wholesale) and supply chain organizations at a rate of 0.03 per cent of turnover.
3. Increase tax rates referred to in this article may be exercised by the Council of the Republic within the Russian Federation, the Council of people's deputies of the autonomous oblast, autonomous district, territory, region, cities of Moscow and St. Petersburg.
4. the following are exempt from tax: collective farms, State farms, peasant (prіvate) farms, Association, joint stock companies and other enterprises engaged in agricultural production, the share of revenues from the sale of which in the total amount of their income is 70% or more;
enterprises engaged in maintenance of public roads.
7. In article 6: (a) paragraph after table 1) supplemented by a paragraph reading as follows: "are not payers of enterprises of motor transport for general use in vehicles intended for the carriage of passengers (except taxi).";

b) paragraph 2 shall be amended as follows: "2. Tax payment is made annually within the deadlines established by the Supreme Council of the Republic within the Russian Federation, the Council of people's deputies of the autonomous oblast, autonomous district, territory, region, cities of Moscow and Saint Petersburg.";
in para 4) complement the second paragraph to read as follows: "heroes of the Soviet Union, heroes of the Russian Federation citizens, awarded three degrees of Glory, as well as their public associations (organizations) that use purchased vehicles to accomplish its statutory activities";
g) paragraph six of paragraph 4 shall be amended as follows: "collective farms, State farms, peasant (prіvate) farms, Association, joint stock companies and other enterprises engaged in agricultural production, the share of revenues from the sale of which in the total amount of their income is 70 percent or more";
d) paragraph 5 shall be amended as follows: "5. the increase in tax rates relative to the rates referred to in this article related to a change in the level of prices and wages, or full exemption of certain categories of citizens, enterprises, organizations and establishments from the payment of tax is the Supreme Council of the Republic within the Russian Federation, the Council of people's deputies of the autonomous oblast, autonomous district, territory, region, cities of Moscow and St. Petersburg.
8. Article 7 shall be amended as follows: "article 7. Tax on purchase of vehicles 1. Tax on purchase of vehicles pay enterprises, organizations, institutions, entrepreneurs, acquiring vehicles through sale, Exchange, leasing and contributions into the authorized Fund.
Payment of tax is made at the place of registration or re-registration of the vehicle.
2. tax on purchase of vehicles is set as a percentage of the sale price (excluding value-added tax and excises) in the following sizes: trucks, pickups and vans, buses, special vehicles and cars-20;
trailers and semitrailers-10.
In the case of the acquisition of vehicles outside the Russian Federation tax on purchase of vehicles is calculated according to fixed rates from motor vehicle valuation, determined in accordance with the customs legislation of the Russian Federation.
3. registration or re-registration of vehicles referred to in paragraph 2 of this article, shall not be made without formal authority responsible for registration or re-registration, receipt or payment orders for the payment of tax on the purchase of vehicles.
4. the following are exempt from tax: Heroes of the Soviet Union, heroes of the Russian Federation citizens, awarded three degrees of Glory, as well as their public associations (organizations) that use purchased vehicles to accomplish its statutory activities;
citizens who purchase cars for personal use;
public associations (organizations) persons with disabilities, using purchased vehicles to accomplish its statutory activities;
motor transport enterprises for general use in vehicles engaged in the carriage of passengers (other than taxis);
collective farms, State farms, peasant (prіvate) farms, Association, joint stock companies and other enterprises engaged in agricultural production, the share of revenues from the sale of which in the total amount of their income is 70% or more;
enterprises engaged in maintenance of public roads.
5. Full exemption of certain categories of citizens, enterprises, organizations and establishments from paying tax or decrease its size is exercised by the Supreme Council of the Republic within the Russian Federation, the Council of people's deputies of the autonomous oblast, autonomous district, territory, region, cities of Moscow and St. Petersburg.
9. In article 9, the words "established by the legislation." replace the words "in accordance with the law of the Russian Federation" about the fundamentals of tax system in the Russian Federation. "
10. In the title and text of the Act, the word "RSFSR" were replaced by the words "Russian Federation" in the appropriate case.
The President of the Russian Federation, b. YELTSIN Moscow, Russia House Tips December 25, 1992 N 4226-I