On Introducing Changes And Additions Into The Law Of The Rsfsr "on Property Taxes For Individuals

Original Language Title: О внесении изменений и дополнений в Закон РСФСР "О налогах на имущество физических лиц"

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Overtaken by Federal Law from 04.10.2014. N 284-FZ RUSSIAN FEDERATION FEDERAL LAW On Amendments and Additions to the Law of the RSFSR "On Taxes on Property of Individuals" Duma on July 21, 1994 approved by the Federation Council on July 27, 1994(Federal Act dated 23.07.2013 N 248-FZ) Article 1. Representatives of the Russian Federation and the Supreme Soviet of the Russian Federation Federation, 1992, N 8, sect. 362; 1993, 118) the following amendments and additions: 1) in the title of the Law the word "RSFSR" should be replaced by the words "Russian Federation"; 2), article 3, paragraphs 1 and 2, should read: " 1. The construction, premises and facilities are paid annually at a rate determined by the legislative (representative) authorities of the constituent entities of the Russian Federation at a rate not exceeding 0.1 per cent of their inventory value, but in the if it has not been determined, from the value of these buildings, premises and facilities, as defined by compulsory insurance. 2. Vehicle tax is levied according to engine power in the following dimensions: + ----------------------------------------------------------------- + | Taxation objects | Tax rates (% of | | | minimum pay) | | | labor force on the date | | | | + ----------------------------------------------------------------- + Helicopters, aircraft, heats: with each horsepower 10 or every kilowatt 13.6 Yachts, boats: each horsepower 5 or from each kilowatt of power of 6.8 Moosani, motor boats and other vehicles: with each horsepower 3 or per kilowatt of power 4.1 Other vehicles, not with engines other than those listed in the Russian Federation Law " O in the Russian Federation " padders, bikes) 5 ---------------------------------------------------------------- "; 3) in article 4: a) in paragraph 1: the first paragraph should read: " 1. The categories of citizens shall be exempt from the payment of taxes on the property of individuals: "; the second paragraph after the words" Heroes of the Soviet Union "; "; , paragraph 5, after the words" participation in the defence ", add" these persons "; paragraph 6, supplemented by the words", as well as persons referred to in articles 2, 3, 5, 6 of the Russian Federation Act " Social Protection of Citizens exposed to radiation due to an accident in 1957 In the production association "Mayak" and the dumping of radioactive waste into the Teca river; "; add the following paragraphs to the paragraph: " persons who participated directly in the units of special risk in Nuclear and thermonuclear weapons tests, elimination of nuclear installations in armaments and military installations; members of families of military personnel who have lost their breadwinner. Benefits for the members of the families of the deceased are provided on the basis of a pension certificate, in which the "widow (er, mother, father) of the deceased soldier" is stamped, or has a corresponding record signed by the head The institution that issued the pension certificate and the seal of the institution. In the event that these family members are not pensioners, the benefit shall be granted on the basis of a certificate of death of a soldier. "; b), paragraph 2 should read as follows: " 2. The tax on buildings, premises and facilities is not paid: pensioners who receive pensions appointed in accordance with the pension legislation of the Russian Federation; citizens who have been dismissed from military service, or called for military taxes on international debt in Afghanistan and other countries in which the fighting took effect. The exemption is provided on the basis of a certificate of entitlement to benefits and certificates issued by the district military police station, military unit, military educational institution, establishment or organization of the Ministry of Internal Affairs of the USSR or OF THE PRESIDENT OF THE RUSSIAN FEDERATION It is provided on the basis of a certificate of death of a soldier or a civil servant issued by the relevant State authorities. Spouses of public servants who died in the line of duty are granted a benefit only if they do not remarry; from specially equipped facilities, buildings and premises (including ), owned and used exclusively as art workshops, atheists, studios, as well as living space used for the organization of open visits Non-State museums, galleries, libraries and other cultural organizations the period of their use. "; 4) in article 5: (a) in paragraph 1: paragraph 1 should be supplemented with the following sentence:" The amount of the calculated tax on the property of the natural persons shall be determined in full roubles. "; Paragraph 2 after the words "the right to benefits" should be supplemented by the words "specified in article 4 of this Law"; b) (Spend of force-Federal Law dated 23.07.2013 N 248-FZ) Article 2. This Federal Law shall be enforced on 1 January 1994, with the exception of paragraph 2, in the amount of the vehicle tax and article 1, paragraph 4 (b), which will be introduced from 1 January 1995. 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 the tax legislation into conformity with this Federal Law. President of the Russian Federation B. Yeltsin Moscow, Kremlin 11 August 1994 N 25-FZ