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 June 6, 1997 year approved by the Federation Council June 11, 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; Collection of laws of the Russian Federation, 1994, no. 35, St. 3654) the following amendments and supplements: 1. delete part four of article 11 and paragraph three of article 13, paragraph 2.
2. Article 20 shall be amended with paragraph 5 to read as follows: "5. Enterprises, institutions, organizations and other employers are required at least once every quarter to submit to the tax authority at the place of their registration information on the income paid to individuals they are not according to the place of substantive work (services, studies), and on the retention amounts tax indicating residence addresses of recipients of income as well as annually no later than 1 March of the year following the reporting month,-information on the income paid to individuals by their main place of work (service learning). The tax authorities submit this information to the tax authorities of the place of residence of a natural person.
The information submitted on magnetic media or by using means of telecommunication in the manner determined by the State tax service of the Russian Federation.
Information on the income for the year of natural persons as employees of the enterprise, institution or organization (including part-time and on agreements civil legislation) with average number working up to 100 persons, inclusive, may be submitted in paper form. This provision does not apply to professional participants of the securities market, insurance and credit organizations.
Legislative bodies of constituent entities of the Russian Federation, in exceptional cases, taking into account the specifics of either the location features of enterprises, institutions, organizations can provide separate categories of enterprises, institutions and organizations the right to submit information on the income of natural persons on paper. "
Article 2. This federal law shall enter into force on January 1, 1998 year.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N June 28, 1997 94-FZ