FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 30, 2006 No. 269-FZ

About the simplified procedure for declaring of the income by physical persons

Accepted by the State Duma on December 22, 2006

Approved by the Federation Council on December 27, 2006

Article 1. The basic concepts used in this Federal Law

1. The purpose of this Federal Law is provision of opportunity to physical persons to fulfill duty on tax payment concerning income gained till January 1, 2006 and taxable in the Russian Federation by means of payment of the declaration payment established by this Federal Law.

2. For the purposes of this Federal Law the following basic concepts are used:

1) the simplified procedure for declaring of the income - payment of declaration payment by physical persons without submission of documents on types and sources of the income;

2) declaration payment - the cash amount paid by physical persons according to this Federal Law;

3) bank - the credit institution having permission of the Bank of Russia to attraction in deposits of money of physical persons and on the opening and maintaining bank accounts of physical persons issued according to the procedure, established by the Federal Law "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 N17-FZ).

Article 2. Procedure for calculation and payment of declaration payment

1. Physical persons have the right during the period from the date of entry into force of this Federal Law and till January 1, 2008 independently to estimate and pay declaration payment.

2. The declaration payment is calculated proceeding from the amount of the income of physical person from which in the procedure established by the legislation of the Russian Federation on taxes and fees taxes (insurance premiums to the state social off-budget funds), and rates of 13 percent regardless of income types and the tax rates applied to them were not paid. At the same time in the settlement document physical person the name of payment "Declaration payment" is specified.

3. The declaration payment is paid through bank in cash or non-cash form into accounts of territorial authorities of the Federal Treasury. Banks shall provide openness and availability to any interested physical person of data on the account details of territorial authorities of the Federal Treasury and other data necessary for filling of settlement documents on transfer of declaration payment.

4. The bank shall list declaration payment within one operational day following behind day of receipt of the corresponding order of physical person. At the same time the payment for transfer of declaration payment is not levied.

5. The fact of payment of declaration payment is confirmed by the settlement document with mark of bank about its execution.

Article 3. Discharge of duty on tax payment and submission of tax declarations physical persons who paid declaration payment

1. The physical persons which performed payment of declaration payment according to this Federal Law regarding the income proceeding from which the paid declaration payment is calculated are considered fulfilled the duties on:

1) to the tax discharge on the income of physical persons (income tax);

2) to submission of the tax declaration (declarations) on income tax (income tax) and other documents which submission was obligatory in accordance with the legislation of the Russian Federation about taxes and fees in case of submission of such declaration (declarations).

2. The physical persons who gained entrepreneurial incomes or from occupation private practice, performed payment of declaration payment according to this Federal Law regarding the income proceeding from which the paid declaration payment is calculated are considered also fulfilled the duties on:

1) to payment of unified social tax (insurance premiums in the state social off-budget funds) from the gained income;

2) to submission of the tax declaration (declarations) on unified social tax from income gained by them and other documents which submission was obligatory in accordance with the legislation of the Russian Federation about taxes and fees in case of submission of such declaration (declarations).

Article 4. Restrictions in use of information on payment of declaration payment

1. The settlement documents confirming payment of declaration payment, and also the data containing in these documents cannot be requested, except as specified, specified in part 3 of this Article. The specified documents and data cannot be transferred to other persons in defiance of the procedure established by this Federal Law and also be the proof of accusation on criminal cases and cases on administrative violations.

2. The settlement documents confirming payment of declaration payment are stored till January 1, 2012.

3. Data on payment of declaration payment can be requested only at the request of the most physical person who made declaration payment, or at the request of law enforcement agencies for the purpose of check of authenticity of the settlement document shown by physical person.

Article 5. Procedure for application of this Federal Law

1. Provisions of this Federal Law are not applied to the income of physical persons from which in the procedure established by the legislation of the Russian Federation on taxes and fees taxes were paid (insurance premiums in the state social off-budget funds).

Article 6. Entry into force of this Federal Law

This Federal Law becomes effective since March 1, 2007.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info