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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Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102063110

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 November 5, 1999 the year approved by the Federation Council November 11, 1999 year Article 1. To the law of the Russian Federation dated December 7, 1991-1998, N I "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; 1997, no. 3, art. 355; 1998, N 1, art. 6; N 30, art. 3613; 1999, N 14, art. 1663; N 18, art. 2221) the following amendments and supplements: 1. In article 3 paragraph 1: sub-paragraph "k": first paragraph, after the words "non-governmental intergovernmental organizations;" Add the words "the amount of material assistance provided to individuals who are victims of terrorist acts on the territory of the Russian Federation (regardless of its size and source of payment)";
in the second paragraph, the words "in the year 1995" were replaced by the words "in the year 2000";
"I-12" to complement the second paragraph to read as follows: "amounts received by individuals in the form of international, foreign or Russian awards for outstanding achievements in science and technology, education, culture, literature and Arts Awards list approved by the Government of the Russian Federation.";
in paragraph 4, the words "10000 rubles" and "30000 rubles" were replaced by the words "respectively 15000 rubles" and "50000 roubles";
in paragraph 6 subparagraph "b" words "10000 rubles" and "30000 rubles" were replaced by the words "respectively 15000 rubles" and "50000 roubles";
in subparagraph "b" words "reported over the three-year period" shall be replaced with the words "recognized for three consecutive years starting from the year in which you purchased your House, or apartment, or cottage or Garden House or construction."
2. In article 6: first part shall be reworded as follows: "income tax total taxable income earned in a calendar year, you will be charged at the following rates: +-----------------------------------------------------------------+ ¦ taxable total Size ¦ ¦ tax ¦ income received in the calendar year ¦ ¦¦ ¦¦ +-----------------------------------------------------------------+ to 50 000 rub. 12 percent From 50 001 USD. up to 150 000 rub. 6 000 rub. + 20 percent from the sum exceeding 50 000 rub.
From 150 001 rub. and above 26 000 rub. + 30 percent from the sum exceeding 150 000 rub. ";
in the second part of the phrase "in the federal budget at a rate of 3 per cent, in the budgets of the constituent entities of the Russian Federation at the rate of 9 per cent" were replaced by the words "at the rate of 12 per cent."
3. In article 17, the words "at the rate of 3 per cent in the federal budget and 17 per cent rate in the budgets of the constituent entities of the Russian Federation" were replaced by the words "at the rate of 20 per cent."
Article 2. This federal law shall enter into force on the day of its official publication and applies on income received after January 1, 2000 year.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N November 25, 1999 207-FZ