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"

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
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 Persons " Adopted by the State Duma on 5 November 1999 Approved by the Federation Council on 11 November 1999 Article 1. To amend the Law of the Russian Federation of 7 December 1991 "On income tax from natural persons" (Bulletin of Congress of People's Deputies of the Russian Federation of the Russian Federation and the Supreme Soviet 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; 1996, N 1, sect. 4; N 11, est. 1015; N 26, est. 3035; 1997, N 3, sect. 355; 1998, N 1, est. 6; N 30, est. 3613; 1999, N 14, est. 1663; N 18, st. 2221) the following changes and additions: 1. In article 3: , paragraph 1: in subparagraph (c): first after the words "non-State inter-State organizations;" to supplement the words " the amount of material assistance provided to the physical persons affected by the from terrorist acts on the territory of the Russian Federation (regardless of its size and source of payment); "; , in the second paragraph, in 1995, replace the words" in 2000 "; , subparagraph (12) , to read: " Amounts received by individuals in International, foreign or Russian awards for outstanding achievements in science and technology, education, culture, literature and the arts on the list of awards approved by the Government of the Russian Federation. "; , paragraph 4 of the words" 10 000 In the words of "10,000 rubles" and "50,000 rubles", the words "15,000 rubles" and "30,000 rubles" will be replaced by the words "15,000 rubles" and "50,000 rubles" respectively. in the word "in" the words "to be taken into account in the three-year period" should be replaced by In the words "in three consecutive years, since the year in which the dwelling was acquired, or an apartment, a house or a garden house, or the start of construction." 2. In article 6: Part one shall be revised to read: " A tax on taxable cumulative income received in a calendar year shall be charged at the following rates: + ----------------------------------------------------------------- + ¦Size of the taxable aggregate ¦¦ income tax income earned in the calendar year ¦ ¦ ¦ ¦ + ----------------------------------------------------------------- + Up to 50 A thousand roubles. 12% From 50,001 roubles. Up to 150 000 RUB. 6,000 roubles. + 20% with a amount exceeding 50,000 rubles. From 150 001 to RUB 150. In the process of the + 30% with amount exceeding 150,000 rubles "; in part two of the federal budget at the rate of 3 per cent, in the budgets of the constituent entities of the Russian Federation at the rate of 9 per cent Percent ". 3. In article 17, the words "at the rate of 3 per cent in the federal budget and 17 per cent of the federal subjects of the constituent entities of the Russian Federation" are replaced by the words "at 20 per cent". Article 2. This Federal Law shall enter into force on the day of its Official publication and application of income received after 1 January 2000. President of the Russian Federation B. Yeltsin Moscow, Kremlin 25 November 1999 N 207-FZ