Tax On Certain Types Of Vehicles

Original Language Title: О налоге на отдельные виды транспортных средств

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102060918

Expired-the Federal law from 05.08.2000 N 118-ФЗ (January 1, 2001 year) RUSSIAN FEDERATION FEDERAL law on certain types of vehicles passed by the State Duma on June 25, 1999 the year approved by the Federation Council July 2, 1999 year Article 1. The General provisions of this federal law introduced a tax on certain types of vehicles (hereinafter referred to as tax), namely for cars with engine capacity of more than 2 500 cc. see, except for four-wheel-drive vehicles produced in the territory of the Russian Federation, as well as of cars produced over twenty-five years or more before the date of payment of tax.
Article 2. Payers of the tax payers (hereinafter referred to as taxpayers) recognizes organizations that are legal entities in accordance with the legislation of the Russian Federation, foreign organizations on the territory of the Russian Federation, and individuals who are the owners of the vehicles referred to in article 1 hereof, or carrying out operation of such vehicles by proxy.
Article 3. Object of taxation objects of taxation are vehicles referred to in article 1 hereof, with location on the territory of the Russian Federation and subject to registration in accordance with the legislation of the Russian Federation.
Article 4. The tax base of tax base for vehicles that are the objects of taxation is defined as the vehicle's engine displacement in cubic centimetres.
Article 5. Tax tax tax period is one year beginning on the date of entry into force of this federal law.
Article 6. Tax rate 1. Tax rates are set in the following sizes: ______________________________________________________________ kinds of vehicle tax rate per unit and engine capacity of engine capacity ______________________________________________________________ cars with engine capacity of more than 2 500 cc. see up to 3000 cc. see inclusive 2 rub.
over 3000 cc. см 3 руб.
2. Tax rate referred to in paragraph 1 of this article shall be applied by a factor of 0.4 in respect of cars produced for ten years or more before the date of payment of tax, and by a factor of 0.7 against cars produced for five years or more, but not more than ten years before the date of payment of tax.
Article 7. The procedure for calculating Tax amounts to taxpayers alone, in respect of each vehicle on the basis of the tax base and tax rates established by one of engine capacity.
Article 8. Terms of tax payment, taxpayers-tax organization produce up to 1 September of the calendar year.
Taxpayers-individuals tax produce up to 1 October of the calendar year.
Article 9. The responsibility of taxpayers and supervision of the tax authorities 1. Responsibility for the correctness of the calculation and timely payment of the tax is imposed on taxpayers and officials of the organizations.
2. in case of violation of this federal law, taxpayers and officials bear responsibility in accordance with the legislation of the Russian Federation.
3. The control over correctness of calculation and timely payment of tax to the budget provided by tax authorities in accordance with their competence.
Article 10. Crediting of amounts of tax tax amount shall be credited to the revenue of the federal budget.
Article 11. The entry into force of this federal law this federal law shall enter into force on the day of its official publication.
The President of the Russian Federation and to entrust the Government of the Russian Federation to bring its normative acts in compliance with this federal law.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N 141 July 8, 1999-FZ