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 RUSSIAN FEDERATION FEDERAL LAW On Amendments and Additions to the Law of the Russian Federation "On Income Tax from Individuals" Accepted State Duma of the Russian Federation on 12 March 1999 Approved by the Federation Council on 17 March 1999 Article 1. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 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; N 26, est. 2955; 1998, N 1, sect. 6; N 30, est. 3613; 1999, N 7, est. 870) the following changes and additions: 1. In article 3: , in paragraph 1 (f), paragraph (1), add the following sentence: " The material benefit is the difference between the amount of the insurance premium for the voluntary property contracts insurance and the cost of actual damage to the insured property. "; , in paragraph 4, the words" 5,000 roubles "and" 20,000 roubles "would be replaced by the words" 10,000 roubles "and" 30,000 roubles "; in paragraph 6, subparagraph (b): "5,000 rubles" and "20,000 rubles" to read "10,000 rubles" In addition to the "30 000 rouble"; , add a new paragraph to the seventh paragraph reading: " Widows (widowers), single parents, guardians or trustees, divorced spouses who do not receive child support, Deductions referred to in paragraphs 2 to 4 of this subparagraph shall be double-sized. "; paragraphs 7 to 20 shall be considered as paragraphs 8 to 21, respectively. 2. The first to fourth article 6 should read as follows: " Income tax from taxable aggregate income received in a calendar year shall be charged at the following rates: + ----------------------------------------------------------------- + ¦ Amount of aggregate rate ¦ The rate of the tax rate in the budgets of the ¦ ¦ of the accrual of taxes in the constituent entities of the Russian ¦ ¦ + ----------------------------------------------------------------- + Up to 30,000 rubles. The dollar rose by 12 kopecks to RUB 9.28 billion from RUB 3.065 billion. 3 per cent 2 700 RUB + 12% with amount exceeding 30 000 . 50,000 rubles ($1,200 to $1,009); 3% 6,300 Rub + 17% with amount exceeding 60,000 . 50,000 rubles ($1,200 to $1,150); and 3 per cent RUB 11,400. + 22% with amounts exceeding 90,000 rubles. 50,000 rubles ($1,200 to $1,)); and 3% to 24,600 rubles + 32% with the sum of more than 150,000 . 300 001 roubles. The dollar rose by 2.48 rubles to 82.48 rubles. + 42% with amounts over 300 000 . With the sum of the rates and amounts of allowances for the work of wages paid in accordance with the laws of the Russian Federation for work in the regions of the Far North and similar localities, the highlands, The tax is levied only on the source of the payment separately from other income to the federal budget at the rate of 3 per cent, and on the federal budgets of the constituent entities of the Russian Federation. interest. In the same way, a tax is levied on the amounts taken into account in the calculation of the average wage for holidays, the accrual of benefits for temporary disability and in other cases where the legislation of the Russian Federation provides for saving of average earnings for the employee. If the amount of deductions provided for in this Act is greater than the basic wage, and with the factors and allowances, the total amount of the pay will exceed the amount of the deductions, then the tax should be calculated taking into account the deductions for the total amount of the main earnings, the rates and the amounts of the allowances. Withholding tax amounts are defined in full roubles. At the same time, the sum of less than 50 kopecks shall be rounded to the nearest rouble and the sum of 50 kopecks shall be rounded to the nearest rouble. ". 3. In article 11, paragraph 2, the words "article 3, paragraphs 2 to 6, of this Law shall not be" replaced by the words "Article 3, paragraphs 2 to 6 of this Law, with the exception of the amounts retained in the Pension Fund of the Russian Federation shall not be made". 4. In the first part of article 17, the words "at the rate of 20 per cent" should be replaced by the words "at a rate of 3 per cent in the federal budget and 17 per cent in the budgets of the constituent entities of the Russian Federation". 5. In the first paragraph of article 18, paragraph 1, the words "no later than 1 April" shall be replaced by the words "no later than 30 April". 6. In the third paragraph of article 20, paragraph 5, the first sentence should read: " When the average number of employees is up to 10, organizations (enterprises, institutions) and other employers may provide information on income received by individuals and the amount of income tax withheld on paper. ". Article 2. This Federal Law shall enter into force on the date of its official publication and shall be applied to the proceeds thereof. after 1 January 1999. The Potato Tax from Taxable Aggregate Income received in 1999 is charged at the rate stipulated in Article 1, paragraph 2, of this Federal Law. The amount of income tax paid between 1 January 1999 and the date of entry into force of this Federal Act is to be credited against future tax payments in 1999. The final calculation of the tax payable in 1999 and the refund of the excess tax shall be made in the manner provided for in article 19 of the Russian Federation Act " About personal income tax". With revenues collected in 1999 exceeding 150,000 rubles, the tax is charged at: federal The budget deficit will amount to 3.23 trillion rubles ($34.3 bln), or 3% of the 2016 GDP. A + 32% increase in the amount of more than RUB 150,000. Article 1, paragraph 5, of this Federal Act applies to the filing of income declarations, starting with the 1998 report. Propose to 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, as well as to submit, in accordance with the established procedure, to the State Duma OF THE PRESIDENT OF THE RUSSIAN FEDERATION Propose the representative and executive authorities of the constituent entities of the Russian Federation to bring their normative legal acts into conformity with this Federal Law. President of the Russian Federation B. Yeltsin Moscow, Kremlin , 31 March 1999 N 65-FZ