On Introducing Changes And Additions Into The Law Of The Russian Federation "about Surtax From Physical Persons"

Original Language Title: О внесении изменений и дополнений в Закон 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=102050932

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 of December 19, 1997 year approved by the Federation Council December 24, 1997 year Article 1. To 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; N 14, art. 486; 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; N 32, St. 3201; 1996, N 1, art. 4; N 11, art. 1015; N 26, art. 3035; 1997, no. 3, art. 355; N 26, art. 2955) the following amendments and supplements: 1. Article 2 to complement the new part 4 to read as follows: "the date of the receipt of income in the calendar year is the date of payment of income (including advances) the physical person or natural person income enumeration date or the date of transfer of individual income in kind.
2. In article 3:1) in paragraph 4: the first paragraph should be deleted;
supplement paragraph new paragraphs first-fourth as follows: "4. the individuals not listed in paragraphs 2, 3, and sub-clause" e "paragraph 6 of this article, the aggregate income received in the nalogooblagaemom period, monthly decreases: individuals whose income during the year did not exceed 5000 roubles-worth of income in the amount of twice the statutory minimum wage;
individuals whose income during the year ranged from 5000 rubles 1 penny to 20000 roubles-worth of income in the amount of twice the statutory minimum wage for up to a month in which income, calculated on an accrual basis since the beginning of the year did not exceed 5000 rubles; the amount of income in the amount of one minimum legal wage, beginning with the month in which income, calculated on an accrual basis since the beginning of the year, exceeded 5000 rubles;
individuals whose income for the year exceeded 20000 rubles, by the amount of the income in the amount of twice the statutory minimum wage for up to a month in which income, calculated on an accrual basis since the beginning of the year did not exceed 5000 rubles; the amount of income in the amount of one minimum legal wage, beginning with the month in which income, calculated on an accrual basis since the beginning of the year, exceeded 5000 rubles, up to and including the month in which such income did not exceed 20000 rubles; beginning with the month in which income, calculated on an accrual basis since the beginning of the year, exceeded 20000 rubles, reduction is performed. ";
2) in paragraph 6: the first paragraph of subparagraph (b) should be deleted;
complement subparagraph "b" new paragraphs first-fifth as follows: b) expenditure on the maintenance of children and dependants on a monthly basis within the following limits: individuals whose income during the year did not exceed 5000 rubles, amounting to twice the amount of the statutory minimum wage;
individuals whose income during the year ranged from 5000 rubles 1 penny to 20000 rubles, amounting to twice the amount of the statutory minimum wage for up to a month in which income, calculated on an accrual basis since the beginning of the year did not exceed 5000 rubles; in the amount of one minimum legal wage, beginning with the month in which income, calculated on an accrual basis since the beginning of the year, exceeded 5000 rubles;
individuals whose income for the year exceeded 20000 rubles, amounting to twice the amount of the statutory minimum wage for up to a month in which income, calculated on an accrual basis since the beginning of the year did not exceed 5000 rubles; in the amount of one minimum legal wage, beginning with the month in which income, calculated on an accrual basis since the beginning of the year, exceeded 5000 rubles, up to and including the month in which such income did not exceed 20000 rubles; beginning with the month in which income, calculated on an accrual basis since the beginning of the year, exceeded 20000 rubles, reduction is not possible.
Deductions, this subparagraph shall be made for each child under the age of 18 years, the student and the student of the day time form of training-up to 24 years, for every other dependant who does not have an independent source of income. "
3. In article 6:1) part one shall be reworded as follows: "income tax total taxable income earned in a calendar year, you will be charged at the following rates: ___________________________________________________________________ Size total taxable income earned in the tax calendar year up to 20,000 ___________________________________________________________________ rub. 12 percent of 20 001 to 40 000 rubles. 2 400 rub. + 15 percent from the sum exceeding 20 000 BYR from 40 001 to 60 000 rub. 5 400 rub. + 20 percent from the sum exceeding 40 000 rubles. from 60 001 to 80 000 rub. 9 400 rub. + 25 percent from the sum exceeding 60 000 rub. from 80 001 to 100 000 rubles. 14 400 rub. + 30 percent from the sum exceeding 80 000 rub. from 100 001 and above 20 400 руб. + 35 percent from the sum exceeding 100 000 rub. ";
2) part four shall be amended as follows:

"The amount of income tax are determined in full. When this amount is less than 50 kopecks are rounded to full ruble decrease and 50 kopeks and more shall be rounded to full ruble upwards. ".
4. In article 8: in the first part of the phrase "on the statutory minimum monthly wage and the amount of the cost of the maintenance of children and dependants, provided by" were replaced by the words "on the amounts";
in the second part of the word "assessed" were replaced by the words "received".
5. the first and second Part of article 9 shall be amended as follows: "the enterprise, institution or organization (including subsidiaries and other separate subdivisions of enterprises, institutions, organizations, having a separate balance and current account) are required to remit the amount to the budget calculated and deducted tax from physical persons not later than on the date of actual receipt of cash in the Bank to pay or not later than the day of transfers from the accounts of these organizations on behalf of employees in the Bank owed to them. Enterprises, institutions, organizations (including subsidiaries and other separate subdivisions of enterprises, institutions, organizations, having a separate balance and current account) paying the amount for payment of proceeds from sales of goods, works and services, list the calculated tax amount in banks not later than the day following the day of payment of money for salaries.
Enumeration of tax for the subsidiaries and other separate subdivisions of enterprises, institutions, organizations, do not have bank accounts, carry out their parent organizations in the budget according to the location of the specified branches and other separate subdivisions simultaneously with the transfer of funds to pay, and while paying labor costs of revenue no later than the day following the day of payment of wages. "
6. The second part of article 11 shall be amended as follows: "with the exception of personal income the amounts specified in paragraphs 2-6 of article 3 of this Act.".
7. the second subparagraph of paragraph 1 of article 18, the words ", as well as individuals, if their total taxable income for the year did not exceed the amount of income tax computation which is at the minimum rate" should be deleted.
8. In the second part of article 19 the word "listed" replaced by "unpaid source of payments, as well as paid by the taxpayer".
9. In the second part of article 22, the words "in the amount of 0.5 per cent" were replaced by the words "of one three-hundredth the current at this time of the refinancing rate of the Central Bank of the Russian Federation".
Article 2. This federal law shall enter into force on the day of its official publication.
Article 1, paragraph 3 of this federal law applies to relations arising from January 1, 1998 year.
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.
Russian President Boris Yeltsin in Moscow, the Kremlin December 31, 1997 N 159-FZ