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Expired-the Federal law dated Nov 02, 2004 N 127-FZ (January 1, 2005 onwards), the Russian Federation FEDERAL ACT amending the RSFSR Law on the tax on securities transactions, "the State Duma Adopted July 21, 1995 year approved by the Federation Council October 3, 1995 year Article 1. Make changes to the RSFSR Law on the tax on securities transactions "(records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 11, art. 523), read as follows: "the law of the Russian Federation concerning the tax on securities transactions, article 1. Payers of the tax payers of the tax on securities transactions are legal entities-securities issuers.
Article 2. Object of taxation subject to taxation in accordance with the present law is the nominal amount of issue of securities, the issuer claimed.
The object of taxation of this type of tax is not: the nominal amount of the securities companies, carrying out the initial issue of securities;
nominal amount of issue of securities companies, carrying out an increase of the Charter capital by the amount of revaluations of fixed assets produced by the decision of the Government of the Russian Federation.
Article 3. Tax rates are a tax on securities transactions will be charged at a rate of 0.8 per cent of the nominal amount of the issue. In case of refusal of registration tax is not refundable.
Article 4. Calculation of the amount of tax Payer shall calculate the amount of tax on your own, on the basis of a nominal amount of release and appropriate tax rate.
Income tax on operations with securities denominated in foreign currency shall be calculated in roubles calculated at the exchange rate established by the Central Bank of the Russian Federation and in effect on the date of registration.
Article 5. The order and terms of payment of tax, the amount of tax payable by the payer at the time of submission of documents for registration of issue and shall be transferred to the federal budget.
Article 6. The responsibility of taxpayers, taxpayers are responsible for the correctness of the calculation and timely payment of the tax in cases and in the manner stipulated by legislative acts of the Russian Federation.
Monitoring the completeness and timeliness of payment of taxes is carried out by tax authorities.
Article 2. The President of the Russian Federation and to entrust the Government of the Russian Federation to bring its normative acts in compliance with this federal law.
Article 3. This federal law shall enter into force on the day of its official publication.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow October 18, 1995 N 158-ФЗ
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