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"

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Overtaken by Federal Law 05.08.2000 N 118-FZ RUSSIAN FEDERATION FEDERAL LAW On Amendments and Additions to the Law of the Russian Federation "On Income Tax from Individuals" Adopted by the State Duma on 9 December 1994 Approved by the Federation Council on 17 December 1994 Article 1. OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation, 1992, 591; N 34, sect. 1976; 1993, 118; N 14, est. 486; Legislative Assembly of the Russian Federation, 1994, No. 27, art. 2829; N 29, st. 3010) The following changes and additions: 1) in Article 2: Part Four-Sixth-delete; 2) in Article 3: a) In Point 1: subparagraph "a" should read: " a) State benefits payable under Russian legislation other than temporary incapacity benefits (including care for a sick child); "; indent" and " delete; subparagraph (c) should read: " to) the amount of the material assistance, irrespective of its size, to natural persons in connection with a natural disaster or other extraordinary circumstance for the purpose of compensating for the material damage or damage to their health on the basis of the decisions of the organs The legislative (representative) and (or) executive power, local authorities, foreign States and the international treaties of the Russian Federation, both governmental and non-governmental. Inter-State organizations; amounts in other cases material assistance up to 12 times the statutory minimum monthly wage per year inclusive; "; " n "should read: " (n) interest and gains on deposits in OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federation, as well as bonds and securities issued by organs of local self-government; "; p" p "restate: " p) the amount of the income of persons who are students of the day form of higher, secondary specialized, vocational, general education (basic education) General, intermediate (complete) general education) of educational institutions, students of spiritual schools, postgraduate students, training residents and interns received by them: in connection with the production process; Crop harvesting and fodder; for work performed during the holiday period (but not more than three months per year), in part not exceeding the statutory minimum monthly wage for each calendar month in which it was received "(b)" (b) "t"; "t" should read: "t) the amounts received during the year from the sale of apartments, houses, cottages, garden houses, land plots (shares) belonging to natural persons, The right to own property, in part not exceeding a five-thousand-fold established by law The minimum monthly wage, as well as the amount received during the year from the sale of other property belonging to the physical persons to property, in a proportion not exceeding the thouses of the minimum established by law Monthly pay. If the payer so wishes, the deduction may be replaced by deductions for actual and documented expenses related to the receipt of the said income; "; Insurance payments received by individuals under compulsory State insurance or voluntary insurance contracts, except where voluntary insurance premiums are paid out of the funds enterprises, institutions or organizations, as well as other employers; " "h" is worded as follows: " h) the value of cash and in-kind prizes awarded in competitions and competitions for a year not exceeding the amount of the twelve-specified size of the law The minimum monthly wage received by athletes at the championships and competitions for the Russian Federation Cup, as well as in the Russian national team at the European or world championships, the Olympic Games and the Games of Good Will; "; in addition to the words " as well as the amount of scholarships awarded from The State Employment Fund of the Russian Federation citizens studying in the direction of employment service bodies; "; subpara. Currencies received by individuals from State institutions and organizations that sent them to work abroad, within the limits set by the legislation of the Russian Federation for payment of work for each contractual position A civil servant in the foreign State concerned; "; "u" should read as follows: " (y) the sum of dividends paid by enterprises to individuals in the event of their investment in technical re-equipment, reconstruction and (or) expansion of production, including the costs of research and development, the construction and reconstruction of social infrastructure, as well as those aimed at the growth of working capital; "; first indent" I " will be added after the words "to their employees" by the words "and (or) members of their families"; "their employees" by "and (or) members of their families"; after "specially designed for the recreation of parents with children, as well as" by the words " the amount of the cost of travel to sanatorium-resort and other health facilities at the expense of the Fund OF THE PRESIDENT OF THE RUSSIAN FEDERATION " y3) the value of shares or other property interests (including The number of land shares received by natural persons in accordance with the legislation of the Russian Federation on the privatization of enterprises, excluding dividends and other income derived from the use of these shares or other shares of property (including (a) "(5) the amount of income of natural persons derived from the implementation of willow bark, wild berries, nuts and other fruit, mushrooms, medicinal plants;"; Replace the word "five" with the word "50"; (b) In paragraph 2: , in the fifth indent, delete the words "the accident at the Chernobyl nuclear power plant and others"; , in subparagraph (d), delete the words "the accident at the Chernobyl nuclear power plant and others"; the following: " (e) Junior and paramedical personnel, doctors and other employees of medical institutions (except for those whose professional activities are related to working with all kinds of sources of ionizing radiation in the conditions of the radiation situation at their workplace appropriate to the profile of the (Work carried out) having received excess radiation doses in the provision of medical treatment and services from 26 April to 30 June 1986 of persons affected by the Chernobyl disaster and which are the source of ionizing radiation [ [ radiation]]; the bone marrow to save the lives of people affected by Chernobyl and other nuclear disasters; workers and employees, and former members of the armed forces who separated from the service of the superior and a member of the internal affairs agencies who have received occupational diseases; related to the radiation effects of the work of the Chernobyl Nuclear Power Plant zone; (including temporarily or seconded) in 1957-1958, direct involvement in the work to eliminate the consequences of the accident in the Chernobyl nuclear power plant 1957 in the production association "Mayak", as well as in the work on protection activities and rehabilitation of radioactively contaminated areas along the Teca River in 1949-1956; evacuees (resettled), and also voluntary from settlements which have been subjected to radioactive pollution caused by the 1957 accident at the Makayak production association and the dumping of radioactive waste into the Tec river, including children, including children, who were in the developmental state at the time of evacuation (resettlement), and Former members of the armed forces, the enclosure of the military units and the special contingent evacuated in 1957 from the radioactive contamination zone. However, the voluntary citizens who left voluntarily came from 29 September 1957 to 31 December 1958, inclusive of the localities subjected to radioactive contamination due to the accident in 1957 at a production unit. "Lighthouse", as well as departing from 1949 to 1956, from inhabited localities subjected to radioactive contamination caused by the dumping of radioactive wastes into the river Teca; "; " f ", amend to read: " evacuees (including those who left voluntarily) in 1986 from the exclusion zone, Chernobyl-affected disaster or resettled (resettled), including those who left voluntarily, from the area of resettlement in 1986 and beyond, including children, including children, who were at the time of Evacuation (s) are in the developmental state; "; c) paragraph 3 (b) after the word" troops "to read" (including former) "; g) in paragraph 6: subpara. the following wording: " (a) the amount of revenue that is transferred on applications Natural persons for charitable purposes to enterprises, institutions and organizations of culture, education, health and social security, partly or wholly funded from the respective budgets, as well as the amounts retained in the Pension Fund Russian Federation Foundation; "; in subparagraph (b): Paragraph third after the words" both spouses "should be supplemented with the words" widow (er), single parent "; paragraph 12 should read as follows: " Reduced taxable income of individuals by the amount of The maintenance of dependants shall be made on the basis of certificates from the appropriate housing or local authority, and in respect of natural persons living in urban areas in their own private homes. Property,-a certificate certified by the Chairman of the Street (quarterly) committee; "; , in the first indent of the" in ": after the words" or the garden house ", add" in the territory of the Russian Federation, within the limits of Five thouses of the statutory minimum wage, "; add the words" as well as the following ". content: " d) the amounts documented by individuals (other than those who do not have a permanent residence in the Russian Federation) that are directly related to the extraction of income from the performance of their work civil law treaties and business income; (e) The amount of income not exceeding the sum of the aggregate income of the following individuals: received or suffered radiation sickness and other diseases associated with radiation exposure due to Chernobyl disaster or related to the aftermath of the Chernobyl disaster; resulting from the Chernobyl disaster from among those who participated in the disaster the limits of the exclusion zone or in use or in other works for Chornobyl NPP (including temporarily deployed or seconded); military personnel and reservists charged with special duties and duties involved in dealing with the aftermath of the Chernobyl disaster, regardless of The location and work, as well as those of the superior and ordinary members of the internal affairs agencies, held in the exclusion zone; persons who were evacuated from the exclusion zone and relocated from the exclusion zone, or who had left the area Voluntary order from designated areas; bone marrow for salvation of the lives of people affected by the Chernobyl disaster, regardless of the time of the bone-marrow transplant, and the timing of their development in that regard; the elimination of the consequences of the Chernobyl disaster within the exclusion zone or occupied during that period in the work relating to the evacuation of the population, material assets, agricultural animals, and in operation or other work The Chernobyl nuclear power plant (including temporarily deployed or seconded); Former military personnel and reservists charged with special duties and collected during this period to carry out work related to the aftermath of the Chernobyl disaster, including flight-lifting, engineering and engineering Civil aviation, regardless of the location and work of the work; dismissed from the service of the beginers and ranks of the internal affairs agencies, which took place in the 1986-1987 Zone of Exclusion of the Chornobyl NPP; Former military and military personnel liable for military charges and participated in the 1988-1990 works under the "Shelter" facility; disabled persons who received or suffered radiation sickness and other diseases due to the 1957 accident at the "Mayak" production association and the discharges in the Tec River from the number of persons receiving (including temporarily or seconded) from 1957 to 1958, directly participating in the work of eliminating the consequences of the 1957 accident at the "Mayak" production association, and Work on protection and rehabilitation activities radioactively contaminated areas along the Teca River in 1949-1956; persons who participated (including temporarily or seconded) in 1959-1961 directly involved in the work of eliminating the consequences of the accident at the production site "Mayak" in 1957; persons evacuated (resettled) and who left voluntarily from the settlements contaminated by radioactive contamination as a result of the 1957 accident at the "Mayak" production association and the dumping of radioactive wastes Waste to the Tec river, including children, including children at the time of evacuation (Resettlement) was in the form of intrauterine development, as well as troops, military personnel and special forces evacuated in 1957 from the radioactive contamination zone. However, the voluntary citizens who left voluntarily came from 29 September 1957 to 31 December 1958, inclusive of the localities subjected to radioactive contamination due to the accident in 1957 at a production unit. "Mayak", as well as from 1949 to 1956, from settlements contaminated by radioactive contamination due to the dumping of radioactive waste into the river Tec; persons living in the contaminated sites As a result of the 1957 accident at the factory "Mayak" and discharges of radioactive waste in the Teca River, where an average annual effective equivalent dose of radiation was more than 1 mSv on 20 May 1993 (further above the level of natural radiation background for the area); persons who had left voluntarily to New residence from settlements contaminated by radioactive contamination in the event of the "Mayak" production accident in 1957 and the discharges of radioactive waste into the river Teca, where the average annual effective equivalent dose 20 May 1993 over 1 mSs (above level) of the natural radiation background for the area); directly involved in the tests of nuclear weapons in the atmosphere and military radioactive substances, exercise using such weapons until 31 January 1963; directly involved in underground nuclear tests in conditions of non-state radiation and other effects of nuclear weapons; directly involved in the elimination of radiation accidents, nuclear and submarine ships and other military personnel Russian Federation Ministry of Defence objects and registered in accordance with the established procedure; directly involved in the work (including military personnel) of assembly of nuclear weapons until 31 December 1961; directly involved in underground testing of nuclear weapons, conducting and providing work on the collection and disposal of radioactive substances. "; d) to supplement article 7 with the following: " 7. Exclusion from the aggregate income of individuals of certain types of income, exemption from income tax for certain categories of individuals, and other benefits are granted only in accordance with the provisions of the present The law and legislative acts of the constituent entities of the Russian Federation. "; (3) in article 6: (a) Part one, as follows: " Income tax from taxable cumulative income received in the calendar year, is charged at the following dimensions: + ----------------------------------------------------------------- + ¦ geable aggregate ¦ ¬ ¦ ¬ ¦ income earned in calendar ¦ Tax ¦ ¦ ¦ ¦ ¦ + ----------------------------------------------------------------- + 10 000 000 roubles. 12% from 10,000 001 to 50 000 000 RUB. 1 200 000 + 20% from the sum of more than 10,000,000 roubles. 50,000 rubles ($1,200 to $1,450); and above 9,200,000 + 30 per cent of the sum of greater than 50,000,000 roubles; b) in Part Two, delete the words " as well as in the amounts charged for unemployment benefits in the areas where the district wages are set. factors, "; in) add a fourth of the following content to the article: " The withholding tax amounts shall be calculated in full roubles. "; 4) in article 7, delete the words" directly essential "; 5) in of article 8, paragraph 1, of the 3 "be replaced by the words" Article 3, paragraphs 2 to 6 "; 6) in article 9: (a) in Part Three, delete the words" in whole rouble "; (b) part four-delete; 7) in article 12: (a) Part Two, as follows: " The composition of the expenses is increased by the costs incurred in relation to the cost of the cost of production (works, services) determined by the Government of the Russian Federation. Costs include documented costs. "; b) to supplement the article with the new parts of the third and fourth preambular paragraphs, reading: " In calculating the tax on the proceeds of the sale of property, of their right to property may take into account the documented expenditures relating to the establishment, acquisition and disposal of such property, but with the exclusion of amounts within the limits set out in article 3, paragraph 1, subparagraph (d), is not produced. Calculation of the income tax on income derived from the sale of goods, articles and other property produced by persons registered as entrepreneurs in the course of their business activities, shall be made without exception to the total taxable income of these persons in the amounts referred to in article 3, paragraph 1 (a). In this case, the exemptions to the taxable income are subject to the documented and actual production and disposal costs associated with the manufacture and disposal of the property. "; in) the third to fifth is considered as parts fifth-seventh; g) Part five, as follows: " When taxations of income of natural persons who do not have a place of basic work (services, studies) in the reporting year, the amount of income received by them is reduced by the amount deductions and benefits under this Act. "; 8) in article 13: (a) paragraph 1, after the words "as entrepreneurs" to read "as well as private practice notaries"; b) in paragraph 2: paragraph 2, delete; paragraphs 3 and 3 Fourth to second and third paragraphs; in the third paragraph, delete the words "and employment services;"; 9) in article 18: (a), paragraph 1, paragraph 1, should read: " From the declaration shall be released by individuals, taxation that are made in accordance with chapters 2 and (or) 6 of this Law, as well as natural persons, if their aggregate taxable income for the reporting year has not exceeded the amount of income calculated on the basis of the minimum wage. The provisions of this paragraph shall not apply to the persons referred to in Chapter 4 of this Law. "; b) to supplement Article 3 with the following content: " 3. Individuals have the right within one month after submitting the income declaration to the tax authority to specify the data they declared in the declaration. "; 10) in article 20: (a) the title of the article should read as follows: " Article 20. The duties of natural persons, enterprises, institutions and organizations "; (b), paragraph 4, subparagraph (d), of paragraph 1, add the following sentence:" This information shall also be submitted by the missions of foreign legal persons in the of the Russian Federation. "; c) to supplement the article with paragraphs 3 and 4 as follows: " 3. Enterprises, institutions, organizations and individuals registered as entrepreneurs holding income tax are required: to account for the total annual income paid to individuals in the calendar year, The procedure and form approved by the State Tax Service of the Russian Federation; to report quarterly to the tax authority at the place of its registration on the totals of accrued revenue and withheld tax amounts. 4. Excessive withholding of income from the source of the income of the tax amount shall be credited to individuals in the payment of pending payments or returned to them upon their application. The Potato Tax on Assessed Individuals is transferred directly from the income of these individuals to the corresponding budget. The tax on income of individuals from enterprises, institutions and organizations is not allowed. "; 11) in article 21: (a) of Part Three and the fourth redraft: " Tax amounts, not The retention of individuals or retention monies is not fully recovered by enterprises, institutions and organizations until full payment is made. At the same time, the recovery of the debt from a natural person is subject to the guarantees established by the legislation of the Russian Federation. If it is impossible to collect a tax from a natural person at the source of income or in cases where it is known that debt collection can be done for many years, enterprises, institutions and organizations is required to report within a month the amount of the debt to the tax authority at its location. This amount is calculated on the basis of a payment notification issued by the tax authority to the individual. "; b) the fifth delete; 12) the text of article 22 should read: " The withholding of taxes withheld or withheld from the source budget shall be collected by the tax authority from enterprises, institutions and organizations that pay the proceeds to individuals, Indisputable procedure with a fine of 10 per cent of the amount to be recovered. For late payment of the tax from enterprises, institutions, organizations and individuals registered as entrepreneurs, a penalty of 0.5 per cent is charged for each day of delay from the following day after the due date of payment on the day of payment, inclusive. The foam does not exempt enterprises, institutions, organizations and individuals registered as entrepreneurs from other types of liability. "For other violations of this Law, legal and natural persons shall be liable under the conditions prescribed by the laws of the Russian Federation." Article 2. since its official publication. Effect of paragraphs of the fourteenth, fifteenth, thirtyfirst subparagraph "a"; paragraphs 8, 9, 10, 11 and 12 of paragraph 2; and article 1, paragraph 3, applies to the relationship, 1 January 1994. To invite the President of the Russian Federation to bring the decrees issued on tax matters into conformity with this Federal Law. To instruct the Government of the Russian Federation to bring normative legal acts on tax matters into conformity with this Federal Law. President of the Russian Federation B. Yeltsin Moscow, Kremlin 23 December 1994 N 74-FZ