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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"

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Overtaken by Federal Law 05.08.2000 N 118-FZ (from 1 January 2001) RUSSIAN FEDERATION FEDERAL LAW amending Article 6 of the Russian Federation Law " About income tax with Persons " Adopted by the State Duma on 24 November 1995 Article 1. Article 6 of the Law of the Russian Federation "On income tax from natural persons" of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, 591; N 34, sect. 1976; 1993, No. 14, art. 486; Legislative Assembly of the Russian Federation, 1994, N 35, art. 3654) with the following wording: " C t I am 6. Tax rates A tax on taxable aggregate income received in the calendar year is charged at the following sizes: + ---------------------------------------------------------------- + The size of the total income of the total ¦ Amount of tax received in ¦ calendar year ¦ + ---------------------------------------------------------------- + up to 12,000,000 roubles. 12% from 12,000,001 to 1,440,000 rubles. + 20% with 24 000 000 Amounts in excess of 12,000,000 roubles. { \b } { \b } { \b + 25% with 36 000 000 RUB. Amounts in excess of 24 million roubles. It is from 36,00001 to 6,840,000 rubles. + 30% with 48 000 000 RUB. Amounts in excess of 36 million roubles. { \b } { \b 10 ,000-40, 000 rubles, out of + 35% with a amount exceeding 48,000,000 rubles. With the amounts and the amount of allowances for work experience to be paid in accordance with the law for work in the regions of the Far North and similar areas, in the highlands, desert and and other areas with harsh climatic conditions, the tax is levied only on the source of the payment separately from other income, at a rate of 12 per cent. If the amount of deductions provided for in this Act is greater than the basic wage or unemployment benefit, and together with the coefficient and allowances, the total amount of the remuneration will exceed the amount of deductions, the calculation The tax should be based on the aggregate amount of the principal wage, the coefficient and the allowances. Full income tax amounts are calculated in full roubles. ". Article 2. This Federal Law shall enter into force on 1 January 1996. President of the Russian Federation Yeltsin Moscow, Kremlin 5 March 1996 N 22-FZ