Expired-the Federal law from 05.08.2000 N 118-ФЗ (January 1, 2001 onwards), the Russian Federation, the FEDERAL LAW on amendments to the law of the Russian Federation "about surtax from physical persons" Adopted by the State Duma of December 25, 1996 year approved by the Federation Council December 26, 1996 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; 1996, N 1, art. 4; N 11, art. 1015; N 26, art. 3035) as follows: 1. The second part of article 2 shall be amended as follows: "in the taxation of income is taken into account, resulting in money (in the currency of the Russian Federation or in foreign currency) and in kind, including material benefits in accordance with subparagraphs" n "," s "and" I "of paragraph 1 of article 3 of this Act.".
2. In article 3:1) in paragraph 1, subparagraphs: "c", "d", "e", "w", "w" should be deleted;
Subparagraph d shall be amended as follows: "d) all kinds of established in accordance with the legislation of the Russian Federation, the laws of the constituent entities of the Russian Federation and the decisions of the organs of local self-government of compensation payments to individuals within the norms approved legislation related to: discharge of duties;
moving to work in another locality;
reimbursement of travel expenses;
reparation for the injury caused by the impairment of health;
free provision of premises and utilities;
payment for natural and due amounts instead of a meal;
dismissal of employees;
the loss of military personnel;
reimbursement of other expenses.
The provisions of this subparagraph do not apply to compensation for unused vacation when layoffs.
When you pay to employees of expenditures on short-term assignments, both inside the country and abroad in taxable income does not include daily subsistence allowance within the norms established by the legislation, as well as actually made and documented target travel to the destination and back fees for airport services, insurance and fees, travel to the airport or train station in places of , assignments or transfers (except taxi fare), baggage allowance, recruitment costs, residential premises obtaining passports and visas, registration of the Passport, as well as to exchange cheque in Bank on cash foreign currency ";
subparagraph "h" shall be amended as follows: "n) interest and winnings on State Treasury obligations, bonds and other government securities of the former Soviet Union, the Russian Federation and constituent entities of the Russian Federation, as well as on bonds and securities issued by local governments;
interest and winnings on deposits in banks located on the territory of the Russian Federation, open: RUR-if the interest is paid in the amounts calculated on the basis of refinancing rate set by the Bank of Russia, during the period of the deposit;
in foreign currency-if the interest is paid within 15% of the deposit amount.
The amount of material benefit in excess of the above dimensions, subject to taxation at the source of payment apart from other types of income ";
subpoint "f" shall be amended as follows: "s) the amount of insurance payments to individuals: compulsory insurance;
due to a voluntary long-term (at least five years) life insurance (including voluntary pension insurance);
due to a voluntary property insurance and liability insurance in connection with the insured event;
in compensation for damage to life, health and medical costs of insured or insured persons.
In other cases, if the amount of indemnities under contracts of insurance would be more amounts by individuals in the form of increased premiums, insurers in the amount calculated on the basis of the refinancing rate set by the Bank of Russia at the time of conclusion of the contract of insurance lucre as the difference between those amounts is subject to taxation at the source of payment apart from other types of income.
In all cases, the premiums are tax deductible in the composition of aggregate annual income if they are for individuals from the funds of enterprises, institutions, organizations or other employers, except in cases where the insurance of their workers is made mandatory for employers in accordance with the laws and treaties in the absence of voluntary medical insurance payments to insured individuals; ";
amend paragraph 13, subparagraph "I am" as follows: "I-13) material benefit in the form of interest savings while obtaining borrowed funds from enterprises, institutions, organizations and physical persons registered as entrepreneurs, if:
the percentage for the use of such funds in rubles is not less than two thirds of the refinancing rate set by the Bank of Russia;
the percentage for the use of such funds in foreign currency is not less than 10 per cent per annum.
Material benefit in the form of the positive difference between the amount calculated on the basis of two thirds of the refinancing rate set by the Bank of Russia of the funds received in rubles, or 10% of the funds received in foreign currency, and the amount actually paid interest on borrowed money received is subject to taxation in the composition of aggregate annual income of physical persons.
Taxation is subject to the amount of material benefit, calculated at the beginning of the year, with the portion of the borrowed funds, which remained from the moment of paying interest for the use of these tools.
No income tax loans received by physical persons on concessional terms for the construction (purchase) a house or apartment in accordance with the legislation of the Russian Federation, the laws of the constituent entities of the Russian Federation and the decisions of the local self-administration bodies. ";
2) subitem c of item 6 shall read: ") amounts to individuals who are builders or buyers, in their written statements submitted by these persons in the Accounting Department of the enterprise, institution or organization at the place of substantive work or to the tax authority at the place of permanent residence, for new construction or purchase of a home or apartment, or cottage or Garden House on the territory of the Russian Federation within pjatitysjachekratnogo the size of the statutory minimum wage, to be reported over the three-year period, as well as to repayment of loans and interest thereon, received by individuals in banks and other credit institutions for that purpose. These amounts may not exceed the total income of the individual for a specified period.
This provision does not apply in cases where the payment of those costs for individuals is made by enterprises, institutions and organizations at the expense of their funds.
The granting of such deduction to individuals not allowed again.
Information about the granting of such a deduction shall be communicated to the enterprises, institutions, organizations and other employers before 1 March of the year following the reporting to the tax authority at the place of their residence.
3. Article 6 supplemented with a new section to read as follows: "are the amounts of material benefit upon receipt of interest on deposits in banks in cases stipulated by the fifth paragraph of subparagraph h of paragraph 1 of article 3 of this law, as well as the amounts of material benefits while receiving insurance payments provided for by the sixth subparagraph of subparagraph f item 1 of article 3 of this law, the tax is calculated and withheld at the source of the actual payment of their individual separately from other income at the rate of 15 per cent.
Article 2. This federal law shall enter into force on the day of its official publication.
The effect of this federal law applies to relations arising from transactions occurring after the entry into force of this federal law. To legal relationships which arose before the entry into force of this federal law, including emerging on them after the entry into force of this federal law, rights and responsibilities, this federal law does not apply.
The President of the Russian Federation and to entrust the Government of the Russian Federation to bring its legal acts in compliance with this federal law.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N 11 January 10, 1997-FZ