Accepted at the thirty first plenary session of Inter-parliamentary Assembly of the State Parties of the CIS
(The resolution of November 25, 2008 No. 31-10)

THE MODEL TAX CODE FOR THE STATE PARTIES OF THE CIS

Special part

Chapter 9. Fees in the state social off-budget funds or the social tax

Article 1. General provisions

1. Fees in the state social off-budget funds or the social tax - the obligatory payments established by the legislation of the country for the purpose of forming of financial resources of system of social protection of the population.

2. The size and contributory scheme in the state social off-budget funds, and also the directions and conditions of their use on the basis of the insurance principles are established by the relevant legislation of the country, including the legislation on specific types of social insurance.

3. The social tax (further - tax) is established by the tax legislation of the country and is source of compensation of effects of social risks.

Article 2. Taxpayers

1. Taxpayers the organizations and physical persons having signs with which the tax legislation of the country connects obligation on the tax discharge are recognized.

2. The tax legislation of the country establishes separate categories of taxpayers depending on the activities performed by them, the made payments to physical persons and other circumstances in the presence of which, according to the tax legislation of the country, there is tax liability.

Article 3. Taxation object

1. The taxation object are recognized:

1) the payments and other remunerations made by the taxpayer for benefit of physical persons;

2) the income from business and other professional activity and (or) other objects determined according to the tax legislation of the country.

2. The taxation objects are established by the tax legislation of the country on categories of taxpayers.

Article 4. Tax base

1. The tax base is determined proceeding from the taxation object established according to Article 3, on categories of taxpayers.

2. By the tax legislation of the country for separate categories of taxpayers determination of tax base separately on each physical person to which payments and other remunerations are made can be provided.

Article 5. Tax and reporting periods

1. Tax period calendar year is recognized.

2. The accounting periods can be provided by the tax legislation of the country.

Article 6. Tax rates

1. Rates of tax are established on categories of taxpayers and other characteristics according to the tax legislation of the country.

2. Application of descending scale of rates of tax can be provided by the tax legislation of the country.

3. According to the tax legislation of the country the single rate of tax or separate rates in case of distribution of tax between the budget and (or) the state social off-budget funds can be used.

Article 7. Tax benefits

Tax benefits are established by the tax legislation of the country.

Article 8. Procedure for calculation, terms and payment procedure of tax

1. The tax legislation of the country can provide:

1) features of determination of date of implementation of payments and other remunerations (receipt of the income) for separate categories of taxpayers;

2) calculation and the tax discharge in the budget and (or) the state social off-budget funds single share or the respective percentage shares of tax base;

3) calculation and payment by the taxpayer of advance payments on tax during the accounting (tax) period;

4) right of the taxpayer to the tax deductions;

Obligation of the taxpayer to record 5) the amounts of accrued benefits, tax amounts and the amounts of the tax deductions on each physical person for benefit of which payments were performed.

2. The procedure for calculation, terms and payment procedure of tax separate categories of taxpayers are established by the tax legislation of the country.

3. Taxpayers submit within tax authorities the declaration on tax within the terms established by the tax legislation of the country and in the form approved by authorized body of the country.

4. By the tax legislation of the country the procedure and terms of provision of the copy of the declaration and (or) other data and documents can be provided in the state social off-budget funds.

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