Amending Article 6 Of The Law Of The Russian Federation "about Surtax From Physical Persons"

Original Language Title: О внесении изменений в статью 6 Закона Российской Федерации "О подоходном налоге с физических лиц"

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102039938

Expired-the Federal law from 05.08.2000 N 118-ФЗ (January 1, 2001 onwards), the Russian Federation, the FEDERAL LAW on amendments to article 6 of the law of the Russian Federation "about surtax from physical persons" adopted by the State Duma November 24, 1995 year Article 1. To amend article 6 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 14, art. 486; Collection of laws of the Russian Federation, 1994, no. 35, St. 3654), describing it as follows: "s t a t b I 6. Corporate income tax tax rate taxable income received in the calendar year, you will be charged at the following rates: +----------------------------------------------------------------+ ¦ taxable total Size ¦ ¦ ¦ ¦ income tax amount ¦¦ ¦¦ calendar year +----------------------------------------------------------------+ to 12 000 000 rub. 12 per cent from 12 000 001 up to 1 440 000 rub. + 20% with 24 000 000 rub. amount exceeding 12 000 000 rub.
from 24 000 001 up to 3 840 000 rub. + 25% with 36 000 000 rub. the amount in excess of 24 000 000 rub.
from 36 000 001 up to 6 840 000 rub. + 30% with 48 000 000 rub. amount exceeding 36 000 000 rub.
from 48 000 001 rub. and above 10 440 000 rub. + 35 percent from the sum exceeding 48 000 000 rub.
The amounts of factors and the amounts of allowances for work experience accrued to wages and paid in accordance with the law for the work in the regions of the far North and similar areas, in the mountainous, desert and arid areas and other areas with harsh climatic conditions, the tax is levied only at the source of payment apart from other income at the rate of 12 per cent.
If the amount of the deductions stipulated in this law, will be the main earnings or unemployment benefits, together with a coefficient and allowances, the total amount of remuneration exceeds the amount of these deductions, the tax calculation shall be the aggregate amount of the basic salary, allowances and factor.
Income tax is calculated in full. ".
Article 2. This federal law shall enter into force on January 1, 1996 year.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N 22 March 5, 1996-FZ