Tax On Certain Types Of Vehicles

Original Language Title: О налоге на отдельные виды транспортных средств

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Overtaken by Federal Law 05.08.2000 N 118-FZ (from 1 January 2001) RUSSIAN FEDERATION FEDERAL LAW About certain types vehicles Accepted State Duma on June 25, 1999 Approved by the Federation Council on 2 July 1999 Article 1. General provisions This Federal Law imposes a tax on certain types of vehicles (hereinafter the tax), namely passenger cars with engine capacity exceeding 2,500 cubic meters. except for the four-wheel-drive vehicles produced in the territory of the Russian Federation, as well as vehicles manufactured in the Russian Federation for twenty-five years or more before the day of payment of the tax. Article 2: Payors of the tax The tax payers (hereinafter-the taxpayers) shall recognize organizations which are legal entities under the laws of the Russian Federation, foreign organizations that are under the law of the Russian Federation. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 3. The object of taxation Taxation objects are the vehicles referred to in article 1 of this Federal Law, which have a place in the territory of the Russian Federation and subject to registration under the terms of OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 4. The tax base The tax base for vehicles subject to taxation is defined as the engine capacity of the vehicle in cubic centimetres. Article 5. The sales tax period Sales tax period is one year starting from the day of the entry into force of this Federal Law. Article 6. Tax rates 1. The sales tax rates are set at: ______________________________________________________________ Sales tax rate per unit and workload engine capacity The engines ______________________________________________________________ Car with engine capacity over 2,500 cubic metres. cm to 3,000 Cubes. { \field { quote } more than 3000 cubic meters. see 3 roubles. 2. The tax rates referred to in paragraph 1 of this article shall apply to the factor of 0.4 for passenger cars produced in ten years or more before the day of payment of the tax, and with a factor of 0.7 for passenger cars produced for Five years and more, but not more than ten years before the tax day. Article 7. Tax calculation procedure Taxpayers are calculated separately for each vehicle based on the tax base and the tax rate set per unit of the engine. Article 8. Tax payers Taxpayers-organizations pay tax until September 1 of the calendar year. Taxpayers-individuals pay the tax up to October 1 of the calendar year. Article 9. The responsibility of taxpayers and the control of tax authorities 1. The responsibility for the correctness of the calculation and the timeliness of the payment of the tax is the responsibility of the taxpayers and officials of the organizations. 2. In case of violation of this federal law, taxpayers and officials of the organizations shall be liable in accordance with the legislation of the Russian Federation. 3. The tax authorities are responsible for monitoring the correctness of the calculation and the timeliness of the payment of the tax in accordance with their competence. Article 10. Tax amounts Tax amounts are credited to the federal budget revenue. Article 11. Entry into force of the present Federal Law This Federal Law shall enter into force on the date of its official publication. " To invite the President of the Russian Federation and instruct the Government of the Russian Federation to bring its normative legal acts into conformity with this Federal Law. President of the Russian Federation B. Yeltsin Moscow, Kremlin 8 July 1999 N 141-FZ