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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 6 June 1997 Approved by the Federation Council on 11 June 1997 Article 1. OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation, 1992, 591; N 34, sect. 1976; 1993, 118; Legislative Assembly of the Russian Federation, 1994, No. 35, art. 3654) the following changes and additions: 1. Delete part four of article 11 and paragraph 3 of article 13. 2. Article 20 should be supplemented with paragraph 5 as follows: " 5. Enterprises, institutions, organizations and other employers are required to submit to the tax authority, at the place of their registration, at least once a quarter, information about the income paid by them to individuals not at the place of their main work (services, studies), and The retention monies withheld, together with an indication of the income paid by the recipients of the income paid to the persons concerned at the place of residence, and not later than 1 March of the year following the reporting period, (...) (...) The tax authorities send this information to the tax authorities at the place of permanent residence of a natural person. The specified information shall be presented on magnetic media or by means of telecommunications in the manner specified by the State Tax Service of the Russian Federation. Revenue information for the reporting year of individuals who are employees of an enterprise, institution or organization (including part-time and civil-legal instruments) with an average number of up to and including 100 persons, may be presented on paper. This provision does not apply to professional participants in the securities market, insurance and credit institutions. The legislative authorities of the constituent entities of the Russian Federation, in exceptional cases, taking into account the specificities of the activity or the specific features of the location of enterprises, institutions and organizations, may provide separate categories enterprises, institutions, organizations, the right to provide information on the income of physical persons on paper. ". Article 2. This Federal Act shall enter into force on 1 January 1998. President of the Russian Federation B. Yeltsin Moscow, Kremlin 28 June 1997 N 94-FZ