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Expired-the Federal law dated 04.10.2014 g. N 284-FZ RUSSIAN FEDERATION FEDERAL Act amending and supplementing the Act of the RSFSR "on taxes on property of natural persons", adopted by the State Duma July 21, 1994 year approved by the Federation Council of the year July 27, 1994 (as amended by federal law from day of arrival N 248-FZ), Article 1. Make to the RSFSR Law on taxes on property of natural persons (Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 8, p. 362; 1993, N 4, art. 118) the following amendments and supplements: 1) in the title, the word "Act of the RSFSR" was replaced with the words "Russian Federation";
2 paras 1 and 2) of article 3 shall be amended as follows: ' 1. tax on buildings, premises and facilities is paid annually at a rate established by the legislative (representative) of the constituent entities of the Russian Federation in the amount not exceeding 0.1 per cent of the inventory value, if such is not determined from the value of these buildings, spaces and structures defined on compulsory insurance.
2. tax on vehicles will be charged depending on the power of the engine as follows: +-----------------------------------------------------------------+ | Objects of taxation | Dimensions (% of tax | | | minimum wage | | | labour force on date | | | charging tax) | +-----------------------------------------------------------------+ helicopters, airplanes, boats: with every 10 horsepower or with each kilowatt capacity 13.6 yachts, boats: with every 5 horsepower or kW power each 6.8 snowmobiles, boats and other vehicles: with every horsepower or 3 each kilowatt capacity 4.1 other vehicles that do not have engines (other than those listed in the law of the Russian Federation "on road funds in the Russian Federation" , rowing boats, bicycles) 5----------------------------------------------------------------";
3) in article 4: (a) in paragraph 1): the first paragraph shall be reworded as follows: "1. From paying taxes on the property of natural persons are exempt categories of citizens:";
second paragraph, after the words "heroes of the Soviet Union" add the words "and list of heroes of the Russian Federation";
third paragraph add the words ", persons disabled since childhood";
the fifth paragraph after the words "part in the defense of which counts" add the words "such persons";
sixth paragraph add the words ", as well as the persons referred to in articles 2, 3, 5, 6 of the law of the Russian Federation on the social protection of citizens exposed to radiation as a result of an accident in the year 1957 at the Mayak production association and discharges of radioactive waste into the Techa river";
supplement paragraph paragraphs read as follows: "persons who have direct involvement in high-risk units in the testing of nuclear and thermonuclear weapons, the Elimination of accidents in nuclear installations on the armaments and military installations;
members of military families who lost a breadwinner. Allowance for family members of military survivors, shall be granted on the basis of pension certificate, bearing the stamp "widow (widower, mother, father) of the deceased Warrior" or there is a matching entry, certified by the signature of the head of the institution issuing the pension certificate, and the seal of the institution. If these family members are not retired, allowance provided to them on the basis of reference about the death of the soldier. ";
b) paragraph 2 shall be amended as follows: "2. tax on buildings, premises and facilities not paid: pensioners receiving pensions, appointed in the manner prescribed by the pension legislation of the Russian Federation;
citizens, dismissed from military service or prizyvavshimisja for military training, on international duty in Afghanistan and other countries where fighting. Allowance is provided on the basis of the certificate of the right to benefits and certificate issued by district military commissariat, the military part of the military institution, enterprise or agency of the Ministry of Internal Affairs of the USSR or the relevant authorities of the Russian Federation;
parents and spouses of military personnel and Government employees killed in the line of duty. Benefit provided to them on the basis of reference about the death of a soldier or a public servant, as issued by the relevant State bodies. Spouses of government employees killed in the line of duty, allowance is granted only if they have not married again;
with specially equipped structures, buildings, premises (including housing), owned by artists, art and folk masters owned and used exclusively as creative workshops, Studio, studios, as well as living space, used to open for visiting non-governmental museums, galleries, libraries and other cultural organisations, for the period of use. ';
4) in article 5: (a)) in paragraph 1:
the first paragraph be supplemented by the following sentence: "the amount calculated the property tax of physical persons is defined in full rubles.";
second paragraph, after the words "the right to benefits shall be supplemented with the words" referred to in article 4 of this Act ";
b) (repealed-Federal Act of arrival N 248-FZ), Article 2. This federal law shall be put into effect with the January 1, 1994 onwards, with the exception of item 2 in part size tax on vehicles and sub-item (b) of paragraph 4 of article 1, which are introduced with the January 1, 1995 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 acts on taxation in accordance with this federal law.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N 25 August 11, 1994-FZ
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