Expired-the Federal law from 05.08.2000 N 118-ФЗ (January 1, 2001 onwards), the Russian Federation, the FEDERAL LAW on amendments and additions to the law of the Russian Federation "about surtax from physical persons" adopted by the State Duma May 17, 1996 year approved by the Federation Council June 5, 1996 year Article 1. Amend paragraph 1 of article 3 of 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; Collection of laws of the Russian Federation, 1994, no. 27, art. 2823; N 29, art. 3010; N 35, St. 3654; 1995, N 5, art. 346; N 26, art. 2403; 1996, N 1, art. 4) the following amendments and supplements: 1. The sub-item "щ" shall be amended as follows: "щ) amounts of scholarships paid to students and post-graduate students of institutions of higher vocational education and postgraduate vocational education, students of institutions of initial vocational and secondary vocational education, the listeners spiritual educational institutions these institutions, or the amount of the scholarship, established by the President of the Russian Federation, the legislative (representative) and executive authorities of the Russian Federation, philanthropic foundations, as well as the amount of scholarships paid State Employment Fund of Russian Federation citizens studying in the employment service bodies.
This allowance also applies to interns, postgraduate and doctoral institutions of higher professional education and postgraduate professional education, graduate students, interns, postgraduate and doctoral research institutions; ".
2. Add the item "I", subparagraph 12 to read as follows: "I am 12) amounts received by individuals in the form of grants (grant aid) provided for the support of science and education, culture and the arts in the Russian Federation the international and foreign agencies, as well as international and foreign non-profit and charitable organizations (funds), registered in the established order and included in the lists approved by federal authorities responsible for science and technology policy as well as for education, culture and the arts in the Russian Federation. "
Article 2. This federal law shall enter into force on the day of its official publication.
Effect of the third paragraph of paragraph 1 and paragraph 2 of the second paragraph of article 1 of this federal law applies to relations arising from January 1, 1995 year.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N 83 June 21, 1996-FZ