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"

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102058937

Expired-the Federal law from 05.08.2000 N 118-FZ of the RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to the law of the Russian Federation "about surtax from physical persons" adopted by the State Duma March 12, 1999 the year approved by the Federation Council March 17, 1999 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; 1997, no. 3, art. 355; N 26, art. 2955; 1998, N 1, art. 6; N 30, art. 3613; 1999, N 7, art. 870) the following amendments and supplements: 1. In article 3 subparagraph f item 1 paragraph of the sixth supplement the following sentence: "Taxation is subject to the material benefit as the difference between the amount of indemnity due to a voluntary property insurance and the cost of actually received damage to insured property.";
in paragraph 4, the words "5000 rubles" and "20000 rubles" were replaced by the words "10000 rubles" and "30000 rubles";
subparagraph b of paragraph 6, the words ": 5000 roubles" and "20000 rubles" were replaced by the words "10000 rubles" and "30000 rubles";
to complement the new seventh subparagraph of subparagraph reading: "widows (widowers), single parents, or guardians, divorced spouses do not receive alimony, child support deductions provided for in the second indent of the fourth subparagraph shall be doubled. ';
paragraphs seventh-twentieth count respectively paragraphs eighth-twenty-first.
2. Part of the first-fourth article 6 shall be amended as follows: "income tax, taxable income received in the calendar year, you will be charged at the following rates: +-----------------------------------------------------------------+ ¦ ¦ ¦ Rate total tax rate budgets ¦¦ taxable tax ¦ ¦ Russian actors ¦¦ income ¦ ¦ federal Federation ¦¦ received ¦ budget ¦ ¦ ¦ ¦ ¦ ¦ calendar year +-----------------------------------------------------------------+ up to 30 000 rubles. 3 per cent 9 per cent From 30 001 to 60 000 rub. 3 per cent of 2 700 rub. + 12 percent from the sum exceeding 30 000 rubles. From 60 001 to 90 000 rub. 3 per cent 6 300 rub. + 17 percent from the sum exceeding 60 000 rub. From 90 001 to 150 000 rubles. 3 per cent of 11 400 rub. + 22% from the sum exceeding 90 000 rub. From 150 001 to 300 000 rubles. 3 per cent 24 600 rub. + 32% from the sum exceeding 150 000 rubles. From rub 300 001. and above 3% 72 600 rub. + 42% from the sum exceeding 300 000 rubles.
The amounts of factors and work experience scheme amounts assessed to wages and paid in accordance with the legislation of the Russian Federation for work in the far North and similar areas, mountainous, desert and arid areas and other areas with harsh climatic conditions, the tax is levied only at the source of payment apart from other revenues to 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. In the same order tax these amounts included in calculating the average earnings for vacation pay accrual of benefits for temporary disability and in other cases where the legislation of the Russian Federation provides for the maintenance of the employee average earnings.
If the amount of the deductions stipulated in this law, will be the main earnings together with coefficients and allowances, the total amount of remuneration exceeds the amount of these deductions, the tax calculation should be subject to deductions from the total amount of the basic salary, amounts and the amounts of the allowances.
Amount of income tax are determined in full. When this amount is less than 50 kopecks are rounded to full ruble decrease and 50 kopeks and more shall be rounded to full ruble upwards. ".
3. In the second part of article 11, the words "paragraphs 2-6 of article 3 of this law, shall not be undertaken" should be replaced by the words "paragraphs 2-6 of article 3 of this law, except for the amounts withheld to the Pension Fund of the Russian Federation, is not possible."
4. In the first part of article 17, the words "at the rate of 20 per cent" were replaced by 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".
5. In the first subparagraph of paragraph 1 of article 18, the words "not later than 1 April" were replaced by the words "no later than 30 April '.
6. In the third subparagraph of paragraph 5 of article 20, the first sentence shall read as follows: "When the average number of employees up to 10 people in your organization (company, institution) and other employers can provide information about individuals obtained income and withheld from them the amounts of income tax on paper."
Article 2. This federal law shall enter into force on the day of its official publication and applies on income received after January 1, 1999 year.

Income tax on the taxable income earned in the year 1999 will be charged at the rates referred to in paragraph 2 of article 1 of the present Federal law. Overpaid during the period January 1, 1999 the year before the date of entry into force of this federal law will be subject to income tax credit in tax payments in the year 1999. The final calculation of the tax payable on the results for the year 1999, and refund of overpaid tax shall be made in the manner provided for in article 19 of the law of the Russian Federation "about surtax from physical persons".
Are the amounts of income earned in the year 1999, exceeding 150 000 BYR, tax is charged at the following rates: the federal budget is 3 percent, in the budgets of the constituent entities of the Russian Federation-24 600 rub. + 32% from the sum exceeding 150 000 rubles.
Paragraph 5 of article 1 of this federal law applies to the order to file financial disclosure statements, beginning with the report for the year 1998.
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, as well as to provide, in the prescribed manner to the State Duma of the Federal Assembly of the Russian Federation proposals to amend legislative acts of the Russian Federation changes and amendments deriving from this federal law.
Invite the representative and executive bodies of State power of the constituent entities of the Russian Federation to bring its normative acts in compliance with this federal law.
Russian President Boris Yeltsin in Moscow, the Kremlin March 31, 1999 N 65-FZ