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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"

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Overtaken by Federal Law 05.08.2000 N 118-FZ (from 1 January 2001) RUSSIAN FEDERATION FEDERAL LAW On Amendments and Additions to the Law of the Russian Federation " About income tax with " Adopted by the State Duma on 19 December 1997 Approved by the Federation Council on 24 December 1997 Article 1. OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation, 1992, 591; N 34, sect. 1976; 1993, 118; N 14, est. 486; Legislative Assembly of the Russian Federation, 1994, No. 27, art. 2823; N 29, st. 3010; N 35, sect. 3654; 1995, N 5, sect. 346; N 26, st. 2403; N 32, sect. 3201; 1996, N 1, sect. 4; N 11, est. 1015; N 26, est. 3035; 1997, N 3, sect. 355; N 26, est. 2955) the following changes and additions: 1. Article 2 should be supplemented with a new part of the fourth reading: " Date of receipt of income in the calendar year shall be the date of payment of the income (including advance payments) to the individual, or the date of the transfer of income to the individual, or the date Transfer to a natural person of income in kind. ". 2. In article 3: 1) in paragraph 4: first delete; to add new paragraphs to the first to fourth content: " 4. Individuals not listed in paragraphs (2), (3) and (e) of paragraph (6) of this article, the aggregate income received in the taxable period is reduced monthly: Persons whose income for a year has not exceeded 5,000 Revenue increased by 3.22% to RUB 203.039 billion from RUB 57.539 billion, profit from operations by 7.18% to RUB 3.021 billion from RUB 3.019 billion, loss before tax amounted to RUB 58.021 million against a profit of RUB 20.522 million. The amount of the minimum wage established by law to the month in which income is paid, since the beginning of the year, has not exceeded 5,000 rubles; the amount of income in the amount of one statutory minimum wage since the beginning of the year, in which the net income calculated since the beginning of the year has exceeded 5 000 rubles; natural persons, whose income exceeded 20,000 rubles per year, is the amount of income in two-fold of the statutory minimum wage until the month in which income, calculated on an accrual basis, with In 2015, the president's income was 7.18 million rubles ($5.012 million). The law of the minimum wage from the beginning of the year has exceeded 5,000 rubles, up to a month in which such income has not exceeded 20,000 rubles. since the beginning of the year, it has exceeded 20,000 rubles, no reduction is made. "; (2) in paragraph 6: paragraph 1, delete; to add the first to the fifth indent of" new " paragraphs. maintenance: " b) the cost of maintaining children and dependants per month in the The following limits: natural persons whose income for a year did not exceed RUB 5,000, is twice the minimum wage established by law; 50,000 rubles ($1,200 to $1,200); and organizations, up to 1 million rubles. of one statutory minimum wage, beginning in the month of which income, calculated on an accrual basis since the beginning of the year, exceeded 5,000 rubles; natural persons, whose income exceeded 20,000 rubles in the course of the year, is twice the size of the minimum wage established by law The sum of the minimum wage in the amount of one legal minimum wage, calculated at the beginning of the year, is equal to the minimum wage, starting from the beginning of the year. since the beginning of the year, it has exceeded 5,000 rubles, up to a month in which such income has not exceeded 20,000 rubles Revenue increased by 3.22% to RUB 203.018 billion from RUB 203.012 billion, sales profit by 10.19% to RUB 10.019 billion from RUB 8.018 billion, loss before tax by 7.22% to RUB 3.021 billion from RUB 3.018 The deducts set out in this sub-paragraph shall be made for each child under the age of 18, the student and the student day of education, up to 24 years, for each other dependant who has no independent source of income. " 3. In article 6: 1), the first paragraph should read: " The income tax from taxable aggregate income received in the calendar year shall be charged as follows: ___________________________________________________________________ Taxable aggregate income received in tax amount calendar year ___________________________________________________________ up to 20,000 rubles. Revenue rose to 133.18 billion rubles from $3.925 billion. 2 400 roubles. + 15% from the sum of exceeds 20,000 rubles. 50,000 rubles ($1,200 to $1,240); and 5 400 roubles. + 20% with an amount exceeding RUB 40,000. 60 ,000-80, 000 rubles 9,400 rubles. + 25% of the sum, exceeds 60,000 rubles. 80 ,000-100, 000 rubles. 14,400 roubles. + 30 per cent of the sum is greater than RUB 80 000. In 2015, the total income of more than $100 million was + 35% with an amount of exceeding 100,000 rubles. "; 2) Part Four, as follows: " The withholding tax amounts are defined in full roubles. At the same time, the sum of less than 50 kopecks shall be rounded to the nearest rouble and the sum of 50 kopecks shall be rounded to the nearest rouble. ". 4. In article 8: , in part one, "the minimum monthly wage and the amount of the expenses for the maintenance of children and dependants provided for in" shall be replaced by the words "to the amounts provided for"; Replace the second word "assessed" with the words "received by them". 5. Parts One and Two of Article 9 should be restated as follows: " Enterprises, institutions, organizations (including branches and other separate units of enterprises, institutions, organizations with separate balance sheets and settlement account) are obliged to transfer to the budget the amount of the calculated and withheld from individuals no later than the day of actual receipt of cash in the bank to pay for work or no later than the day of transfer from the accounts of the said organizations at the bank Assignment of receivables to employees. Enterprises, institutions, organizations (including branches and other separate units of enterprises, institutions, organizations with a separate balance and settlement account) that pay the amount to be paid from the proceeds of sale, performance and delivery of services, lists the amount of tax in banks no later than the day following the day of payment of wages. Transfer of tax for branches and other separate units of enterprises, institutions, organizations that do not have bank accounts, implements their parent organizations in the budget at the location of specified branches and other separate Units at the same time as the transfer of funds to pay, and in the payment of the proceeds of the proceeds, not later than the day following the day of payment of wages. ". 6. Article 11, paragraph 2, should read: "However, the exclusion from the earnings of individuals from the amounts set out in article 3, paragraphs 2 to 6 of this Law shall not be made.". 7. In the second paragraph of article 18, paragraph 1, the words "as well as natural persons, if their aggregate taxable income for the reporting year has not exceeded the amount of income calculated from the minimum wage". 8. In article 19, second paragraph, the word "listed" should be replaced by "the source of payments withheld and paid by the taxpayer". 9. In article 22, paragraph 2, the words "in the amount of 0.5 per cent" shall be replaced by the words "in the amount of one hundredth sitting at that time of the refinancing rate of the Central Bank of the Russian Federation". Article 2. This Federal Act enters into force since its official publication. Article 1, paragraph 3, of this Federal Act applies to relations that have arisen since 1 January 1998. " To invite the President of the Russian Federation and instruct the Government of the Russian Federation to bring its normative legal acts into conformity with this Federal Law. President of the Russian Federation B. Yeltsin Moscow, Kremlin 31 December 1997 N 159-FZ