On The Collection For The Use Of The Names "russia", "russian Federation" And Educated On Their Basis Of Words And Phrases
Original Language Title: О сборе за использование наименований "Россия", "Российская Федерация" и образованных на их основе слов и словосочетаний
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Expired-the Federal law dated Nov 02, 2004 N 127-FZ z and c o n RUSSIAN FEDERATION about the collection for the use of the names "Russia", "Russian Federation" and educated on their basis of words and phrases (as amended by the federal laws of 19.05.95 N 82-FZ;
from 28.04.97 N 71-FZ; from 06/29/2004 N 58-FZ), Article 1. Fee for the use of the names "Russia", "Russian Federation" and educated on their basis of words and phrases (hereinafter collection) pay enterprises, institutions and organizations that use these names, words and phrases in their names.
Not payers of the collection: Federal State bodies (legislative, Executive and judicial) authorities;
The Central Bank of the Russian Federation and its institutions;
State off-budget funds of the Russian Federation;
budgetary institutions and organizations fully funded from the national budget of the Russian Federation;
editorial media (except for advertising and erotic publications);
all-Russia public associations, as well as religious associations; (As amended by the Federal law of 19.05.95 N 82-FZ) agricultural producers. (The paragraph is supplemented by federal law from 28.04.97 N 71-FZ), Article 2. The tax rates are established: for enterprises, institutions and organizations engaged in entrepreneurial activity (except for storage, supply and marketing and trading, including wholesale trade, enterprises and organizations), at a rate of 0.5 per cent of the cost of goods sold (executed works, services);
for procurement, supply and marketing and trading, including wholesale trade, enterprises and organizations-at a rate of 0.05 per cent of turnover;
for other enterprises, institutions and organizations in the amount established by law by the size of the minimum monthly wage.
For certain categories of taxpayers or individual payers these rates can be lowered, but not more than 50 per cent. Allowance is provided by the decision of the Government of the Russian Federation.
Article 3. Payment collection is performed in the following order: enterprises, institutions and organizations referred to in the second and third paragraphs of article 2 of this Act, pay the tax quarterly profit (income) from remaining in their possession, on the basis of the actual proceeds from sold products (performed works, rendered services) up to 20 day of the month following the last month of the last quarter;
enterprises, institutions and organizations referred to in the fourth indent of the first paragraph of article 2 of this law, shall pay the annual fee in a lump sum in 20 days from the date of entry into force of this law, or their registration (re-registration) regardless of its implementation, and subsequently not later than 25 March of the year following the accounting year.
Article 4. Responsibility for violation of the order collection payers paying it, as well as the implementation of tax authorities monitor compliance with the provisions of this law shall be governed by the law of the Russian Federation "about bases of tax system in the Russian Federation" and other legislative acts.
Article 5. The amount of the fee and applied financial sanctions for violation of the order of payment is credited to the Republican budget of the Russian Federation.
Article 6. Instructions for use of this law is published with the Ministry of Finance of the Russian Federation. (As amended by the Federal law dated 06/29/2004 N 58-FZ) Article 7. This law shall enter into force from the date of publication.
The President of the Russian Federation, b. Yeltsin Moscow, Russia House Tips April 2, 1993 N 4737-I
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