On Introducing Changes And Additions Into The Law Of The Russian Federation "about Surtax From Physical Persons"

Original Language Title: О внесении изменений и дополнений в Закон Российской Федерации "О подоходном налоге с физических лиц"

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102033600

Expired-the Federal law from 05.08.2000 N 118-FZ of the RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to the law of the Russian Federation "about surtax from physical persons" Adopted by the State Duma of December 9, 1994 year approved by the Federation Council December 17, 1994 year, Article 1. To the law of the Russian Federation "about surtax from physical persons" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 12, p. 591; N 34, art. 1976; 1993, N 4, art. 118; N 14, art. 486; Collection of laws of the Russian Federation, 1994, no. 27, art. 2829; N 29, art. 3010) the following amendments and supplements: 1) in article 2: part fourth-sixth deleted;
2) in article 3: a) in paragraph 1: sub-paragraph "and" shall be amended as follows: "(a)) public benefits paid in accordance with the legislation of the Russian Federation, except for temporary disability benefits (including to care for a sick child);";
subparagraph "and" should be deleted;
subparagraph "to" shall be amended as follows: "to) the amount of material assistance, regardless of its size, provided by individuals in connection with natural disasters or other extraordinary circumstance in order to recover financial damages caused to them or damage their health on the basis of decisions of bodies of legislative (representative) and (or) Executive power, bodies of local self-government, foreign States, as well as established in accordance with the international treaties of the Russian Federation governmental and non-governmental, intergovernmental organizations; the amount provided in other cases material assistance within dvenadcatikratnogo the statutory minimum monthly wage per year inclusive; ";
subparagraph "h" shall be amended as follows: "n) interest and winnings on deposits in banks and other credit institutions located in the territory of the Russian Federation on State Treasury obligations, bonds and other government securities of the former Soviet Union, the Russian Federation and constituent entities of the Russian Federation, as well as bonds and securities issued by the local self-government bodies";
subparagraph "r" shall be amended as follows: "r) income persons who are full-time students of higher, secondary, vocational, general education (basic general, secondary (full) general education) educational establishments, the listeners spiritual educational institutions, postgraduate students, training residents and interns, they receive: in connection with teaching and production process;
for cleaning works of crops and fodder;
for work performed during the holidays (but not more than three months per year) does not exceed 10 times the legal minimum monthly wage for each calendar month during which the income ";
subparagraph "t" shall be amended as follows: "t) amounts received during the year from the sale of apartments, houses, cottages, garden houses, plots of land shares (shares) owned by natural persons on the property right, in part, not exceeding pjatitysjachekratnogo the statutory minimum monthly wages, as well as amounts received during the year from the sale of another property owned by natural persons on the property right, in part not exceeding the statutory tysjachekratnogo the size of the minimum monthly wage. At the request of the payer of such deduction may be replaced by less actually produced and documented costs related to obtaining these revenues; ";
subpoint "f" shall be amended as follows: "s) insurance payments received by individuals under compulsory State insurance or insurance contracts, except where the premiums for voluntary insurance shall be carried out at the expense of an enterprise, institution or organization, as well as other employers";
subparagraph "h" shall be amended as follows: "h) cost of prizes in cash and in-kind contributions received and competitions throughout the year, not exceeding the amount dvenadcatikratnogo the statutory minimum monthly wage received by athletes at the Championships and competitions for the cup of the Russian Federation, as well as in the Russian Federation at the European Championships or the world at the Olympic Games and the goodwill Games";
subparagraph "щ" add the words "and the amount of grants from the State Employment Fund of the Russian Federation citizens studying in the employment service bodies";
the sub-item "e", insert the following text: "e) the amount of remuneration and other amounts in foreign currency, received by individuals from government agencies and organizations, sending them abroad within size established by the legislation of the Russian Federation on the remuneration for each contract post of a civil servant in the foreign State;";
subparagraph "u" shall be amended as follows:

"w) amount of dividends paid by enterprises to individuals in case their investments in enterprise on modernization, reconstruction and (or) increased production, including the cost of research and development work, construction and reconstruction of social infrastructure, as well as to increase working capital;";
the first paragraph sub-paragraph "I", there shall be inserted after the words "their workers" by the words "and (or) their families"; After the words "their workers" by the words "and (or) their families"; After the words "specially designed for the rest parents with children, as well as" with the words "the amount of payment vouchers to sanatorium-resort and other health care institutions at the expense of the social insurance fund of the Russian Federation";
subparagraph "L1" after the words "from the" add the words "to public enterprises, public institutions and organizations";
subparagraph "fillers" shall be amended as follows: "the share price) amounts of fillers or other property (including land shares) obtained by individuals in accordance with the legislation of the Russian Federation on privatization of enterprises, with the exception of dividends and other income from the use of these shares or other shares of the property (including land);";
subparagraph "ja5" shall be amended as follows: "ja5) amount of income received from the sale of willow bark, wild berries, nuts and other fruits, mushrooms, medicinal plants";
in subparagraph "AC", the word "five" should be replaced by "fifty times";
b) in paragraph 2: in a paragraph the fifth sub-item "d" to delete the words "Chernobyl accident and other";
in subparagraph (e), delete the words "of the Chernobyl accident and other";
the sub-item "e" shall be amended as follows: "(e)) and paramedics, doctors and other workers of medical institutions (with the exception of persons whose professional activity is connected with the work with any kinds of ionizing radiation sources in terms of radiation situation at their workplace that matches the profile of the work carried out) who received excessive doses of radiation when providing medical assistance and services in the period from 26 April to June 30, 1986 year persons affected by the Chernobyl disaster and being the source of ionizing radiation;
gave bone marrow to save the life of the people affected by the Chernobyl or other nuclear disasters;
workers and employees, as well as ex-soldiers dismissed from the service of those officers and other ranks of internal affairs bodies who received occupational diseases associated with beam impact on jobs in the exclusion zone of Chornobyl NPP;
taking (including temporarily sent or assigned) in 1957-1958 years of direct involvement in the aftermath of the accident in the year 1957 at the Mayak production association, as well as engaged in work on carrying out protective measures and rehabilitation of contaminated land along the Techa river in 1949-1956;
evacuees (relocated), as well as the departed voluntarily from the settlements subjected to radioactive contamination as a result of an accident in the year 1957 at the Mayak production association and discharges of radioactive waste into the Techa river, including of children, including children who, at the time of evacuation (resettlement) were in a State of fetal development, as well as former members of the armed forces, civilian and military units of the composition exists in the year 1957, evacuated from the zone of contamination. Voluntarily left the citizens are left with September 29, 1957 year on December 31, 1958 inclusive of the settlements subjected to radioactive contamination as a result of an accident in the year 1957 at the Mayak production association, as well as departures 1949 on 1956 year inclusive of the settlements subjected to radioactive contamination as a result of discharges of radioactive waste into the Techa river ";
subparagraph (g) shall be amended as follows: "w) evacuated (including those who left voluntarily) in 1986 from the exclusion zone subjected to radioactive contamination as a result of the Chernobyl disaster or resettled (relocated), including those who left voluntarily, out of the evacuation zone in 1986 year and in subsequent years, including of children, including children who, at the time of the evacuation were (are) able to fetal development";
in) subparagraph b of paragraph 3 after the words "armed forces" add the words "(including former)";
g) in paragraph 6: "and", insert the following text: ") amount of income listed on statements made by individuals to charities enterprises, establishments and organizations of culture, education, health and social welfare, partly or fully financed from the respective budgets, as well as amounts withheld to the Pension Fund of the Russian Federation";
in subparagraph "b": third paragraph, after the words "both spouses" shall be supplemented with the words "widow(er), single parent";
twelfth paragraph worded as follows:

"Reducing the taxable income of individuals in the amount of the costs of dependents is based on certificates from the appropriate housing and maintenance body or local self-government bodies, and individuals living in urban areas in houses belonging to them on the right to private ownership, help, certified by the Chairman of the street (quarterly) Committee";
in the first subparagraph of subparagraph "b": after the words "or of a garden small house" add the words "in the territory of the Russian Federation, within the limits of pjatitysjachekratnogo size minimum wage established by law, to be considered for a year";
the words "as well as to repayment of loans" were replaced by the words "including the sum to repay loans and interest thereon";
supplement paragraph subparagraph d "and" e "as follows:" d) amount of documented physical persons (except for persons without a permanent place of residence in the Russian Federation) costs directly related to the recovery of income from discharge of work under civil law contracts and income from entrepreneurial activity;
e) amount of income not exceeding total income taxable at the minimum rate, for following persons: granted, or undergoing radiation sickness and other diseases associated with radiation exposure as a result of the Chernobyl disaster or relating to work to eliminate the consequences of the catastrophe at the Chernobyl nuclear power plant;
disabled as a result of the Chernobyl disaster from among those that took part in the disaster within the exclusion zone, or engaged in the operation or in other jobs at the Chernobyl nuclear power plant (including temporarily sent or assigned); soldiers and reservists called up for special charges and attracted to perform work related to the liquidation of the consequences of the Chernobyl disaster, regardless of location and performed works, and those officers and other ranks of internal affairs bodies, held (ongoing) service in the exclusion zone; persons evacuated from the exclusion zone and resettled from evacuation zone or departed voluntarily of these zones; persons who have lost bone marrow to save the life of the people affected by the Chernobyl accident, regardless of the time elapsed since a bone marrow transplant, and time of their disability;
who in 1986-1987 years participated in the liquidation of the consequences of the Chernobyl disaster within the exclusion zone or employed in this period in jobs involving the evacuation of the population, wealth, farm animals, and in operation, or other work at the Chernobyl nuclear power plant (including temporarily sent or assigned);
former soldiers and reservists called up for special taxes and raised during this period to carry out work related to the liquidation of the consequences of the Chernobyl disaster, including lifting performance, engineering structures civil aviation, regardless of location and performed works;
separation from service those officers and other ranks of internal affairs bodies, held in 1986-1987 years service in the exclusion zone of Chornobyl NPP;
former soldiers and reservists called up for military training and took part in the 1988-1990, work on the shelter object;

with disabilities who obtained or after radiation sickness and other diseases as a result of an accident in the year 1957 at the Mayak production association and discharges of radioactive waste into the Techa river from among persons taking (including temporarily sent or assigned) in 1957-1958 years of direct involvement in the aftermath of the accident in the year 1957 at the Mayak production association, as well as engaged in work on carrying out protective measures and rehabilitation of contaminated land along the Techa river in 1949-1956; persons who (including temporarily sent or assigned) 1959-1961 years of direct involvement in the aftermath of the accident at Mayak production association in 1957; persons evacuated (relocated), as well as the departed voluntarily from the settlements subjected to radioactive contamination as a result of an accident in the year 1957 at the Mayak production association and discharges of radioactive waste into the Techa river, including of children, including children who, at the time of evacuation (resettlement) were in a State of fetal development, as well as military, civilian composition of military units and prisoners evacuated in 1957 year of radioactive contamination zone. Voluntarily left the citizens are left with September 29, 1957 year on December 31, 1958 inclusive of the settlements subjected to radioactive contamination as a result of an accident in the year 1957 at the Mayak production association, as well as departures 1949 on 1956 year inclusive of the settlements subjected to radioactive contamination as a result of discharges of radioactive waste into the Techa river; persons living in settlements subjected to radioactive contamination as a result of an accident in the year 1957 at the Mayak production association and discharges of radioactive waste into the Techa river, where the average annual effective dose equivalent was at May 20, 1993, over 1 mSv (Advanced above natural background radiation for this area); persons having travelled voluntarily to a new place of residence of the settlements subjected to radioactive contamination as a result of an accident in the year 1957 at the Mayak production association and discharges of radioactive waste into the Techa river, where the average annual effective dose equivalent was at May 20, 1993, over 1 mSv (Advanced above natural background radiation for this area);
directly involved in the testing of nuclear weapons in the atmosphere and radioactive substances, exercises with the use of such weapons until January 31, 1963 onwards;
directly involved in the underground testing of nuclear weapons in conditions of emergency radiation situations and other damaging factors of nuclear weapons;
directly involved in the Elimination of radiation accidents that occurred at nuclear installations abovewater and underwater vehicles and other military installations and duly registered by the Ministry of defence of the Russian Federation;
directly involved in the works (including military personnel) for Assembly of nuclear warheads up to December 31, 1961 year;
directly involved in the underground testing of nuclear weapons, and providing jobs for the collection and disposal of radioactive substances. ";
d) supplement article paragraph 7 to read as follows: "7. Exclusion from gross income of individuals of certain types of income, exemption from income tax of certain categories of individuals, as well as providing other benefits shall be effected only in accordance with the provisions of this law and legal acts of the constituent entities of the Russian Federation.";
3) in article 6: (a)) part I shall be amended as follows: "income tax total taxable income earned in a calendar year, you will be charged at the following rates: +-----------------------------------------------------------------+ ¦ taxable total Size ¦ ¦ ¦ income received in the calendar ¦ amount ¦¦ ¦¦ year +-----------------------------------------------------------------+ up to 10 000 000 rub. 12% from 10 000 001 to 50 000 000 USD. 1 200 000 + 20% from the sum exceeding 10 000 000 rub.
from rub 50 000 001. and above 30% + 9 200 000 from the sum exceeding 50 000 000 rub.;
b) in the second part, delete the words "as well as in the amounts assessed factors on the level of unemployment benefits in areas where the district coefficients established earnings";
supplement article) part 4 to read as follows: "the income tax is calculated in full.";
4) in article 7, delete the words "major";
5) in the first part of article 8, the words "as provided in paragraphs 2-5, subparagraphs a and b of paragraph 6 of article 3" should be replaced by the words "paragraphs 2-6 of article 3";
6) article 9: a) in the third part, delete the words "in whole rubles";
b) of fourth-seventh deleted;
7) in article 12: (a)) part II shall be amended as follows: "the composition of spending increases by the amount of the costs incurred in relation to the composition of the costs included in the cost of production (works, services), defined by the Government of the Russian Federation. The composition of the costs included documented costs. ";

b) supplement article new parts III and IV to read as follows: "in the calculation of the tax on income of individuals received from the sale of property belonging to them on the right property can be considered documented costs related to the creation, acquisition and sale of the property, but with the exception of amounts within the limits specified in subparagraph" t "of paragraph 1 of article 3.
Calculation of income tax with the proceeds received from sales of goods, products and other property by persons registered as entrepreneurs, in the implementation of their entrepreneurial activity, without exceptions from total taxable income these persons the sums referred to in subparagraph "t" of paragraph 1 of article 3. In this case, the exclusion from taxable income shall be documented and actual expenditures related to the manufacture and sale of the property. ";
in the third-fifth part) take respectively parts of the fifth-seventh;
g) portion of the fifth shall be reworded as follows: "in the taxation of incomes of physical persons that do not have a place in the reporting year the main work (learning services), the amount of income is reduced by the amount of deductions and exemptions provided for in this Act.";
8) in article 13: (a) "a") subparagraph of paragraph 1, after the words "as entrepreneurs," add the words ", as well as notaries, private practitioners,";
b) in paragraph 2: the second paragraph should be deleted;
the third and fourth paragraphs take respectively the second and third subparagraphs;
in the third paragraph, delete the words "and employment service offices";
9) article 18: (a) the second paragraph of paragraph 1) shall be amended as follows: "from the presentation of the Declaration of exempt individuals taxation which, in accordance with chapters 2 and (or) 6 of this law, as well as individuals, if their total taxable income for the year did not exceed the amount of income tax computation which is at the lowest rate. The provisions of this paragraph do not apply to the persons referred to in Chapter 4 of this Act. ";
b) supplement article paragraph 3 to read as follows: "3. individuals may, within one month after submission to tax authority Declaration of income details, alleged in the Declaration.";
10) in article 20: (a)) the title of the article should read as follows: "article 20. Responsibilities of individuals, enterprises, institutions and organizations ";
b) paragraph 4 subparagraph d of paragraph 1 supplemented by the following sentence: "this information are also representative offices of foreign legal entities in the Russian Federation.";
to supplement article 3 points) and 4 read as follows: "3. the enterprises, institutions, organizations and physical persons registered as entrepreneurs, withholding income tax, are required to: maintain records of total annual income paid to individuals in a calendar year, in the manner and form approved by the State tax service of the Russian Federation;
on a quarterly basis to the tax authority at the place of their registration record relating to the final amounts accrued income and tax amounts withheld.
4. Unnecessarily withheld at the location of the source of payment of income tax amounts are credited to individuals in respect of future payments or returning them to their statement.
Corporate income tax assessed individuals income is credited to the appropriate budget directly from the earnings of these persons. Payment of tax on income of individuals at the expense of the funds of enterprises, institutions and organizations are not allowed. ";
11) article 21: and) part of the third and the fourth shall be reworded as follows: "the amount of tax not withheld from individuals or retention is not completely recovered enterprises, institutions and organizations until full repayment of the debt. When this debt with physical persons shall be subject to the safeguards established by the legislation of the Russian Federation.
If you cannot recover the tax from physical persons at the source of income or in cases where you know that debt collection can be practiced for many years, enterprises, institutions and organizations are obliged to inform within one month the amount of debt of the tax authority at the place of their residence. The recovery of this amount is based on the payment notices, tax body handed over individual. ";
b) part one-fifth should be deleted;
12) the text of article 22 shall be amended as follows: "did not the retention, retention is incomplete or is not listed in the corresponding budget amount of taxes recoverable at the source of payment collected by the tax authority with enterprises, institutions and organizations paying income to individuals, indisputably and fines in the amount of 10 per cent of the amounts to be collected.

For late listing tax from enterprises, institutions, organizations and physical persons registered as entrepreneurs is levied a fine in the amount of 0.5% for each day of delay starting from the next day after payment on the day of payment, inclusive. Recovery of penalties does not relieve the enterprises, institutions, organizations and physical persons registered as entrepreneurs from other types of responsibility.
For other violations of this Act, legal entities and natural persons bear responsibility in the manner and under the conditions stipulated by legislative acts of the Russian Federation. "
Article 2. This federal law shall enter into force on the day of its official publication.
Effect of paragraphs of the fourteenth, fifteenth, thirty-first subparagraph "a"; paragraphs of the eighth, ninth, tenth, eleventh and twelfth subparagraph g of paragraph 2; subparagraphs "a" and "b" paragraph 3 of article 1 applies to relations arising from January 1, 1994 year.
The President of the Russian Federation to bring the decrees issued on taxation, in accordance with this federal law.
To entrust the Government of the Russian Federation to bring the normative legal acts on the issues of taxation in accordance with this federal law.
Russian President Boris Yeltsin in Moscow, the Kremlin December 23, 1994 N 74-ФЗ