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Tax Code Of The Russian Federation

PART TWO NO. 117-FZ OF AUGUST 5, 2000
(with the Amendments and Additions of March 30, July 9, 1999, January 2, 2000, December 29, 2000, May 30, August 6, 7, 8, November
27, 29, December 28, 29, 30, 31, 2001, May 29, July 24, 25, December
24, 27, 31, 2002, May 6, 22, 28, June 6, 23, 30, July 7, November 11, December 8, 23, 2003)
Adopted by the State Duma on July 19, 2000
Approved by the Federation Council on July 26, 2000

Part II
Section 8
Chapter 21
Value-Added Tax
Chapter 22
Excise Taxes
Chapter 23
Personal Income Tax
Chapter 24
Uniform Social Tax (the Contribution)
Chapter 25
Tax on Organisations' Profit
Chapter 25.1
Fees for the Use of Fauna Objects and for the Use of AquaticBiological Resource Objects
Chapter 26
The Mineral Resource Recovery Tax

Chapter 24. Uniform Social Tax (the Contribution)


Article 234. General Provisions


 The present chapter of the Code institutes a uniform social tax (hereinafter referred to as "tax" in the present chapter) intended for mobilising funds for the purpose of exercising the right of citizens to state pension and social welfare (insurance) and medical aid.

Article 235. Taxpayers


 1. The following persons are deemed the taxpayers of the tax (hereinafter referred to as "taxpayers" in the present chapter):
  1)  persons making disbursements for the benefit of natural persons:
  -  organisations;
  -  individual entrepreneurs;
  -  natural persons not recognised as individual entrepreneurs;
  2)  individual entrepreneurs, lawyers.
 For the purposes of this Chapter members of a peasant farm shall be equated with individual businessmen.
 2. If a taxpayer is simultaneously classified under the several categories of taxpayers specified in Subitems 1 and 2 of Item 1 of the present article he shall accrue and pay the tax on each ground.

Article 236. Object of Taxation


 1. For the taxpayers specified in Paragraphs 2 and 3 of Subitem 1 of Item 1 of Article 235 of the resent Code the object of taxation shall be the disbursements and other remunerations accrued by taxpayers for the benefit of natural persons under labour and civil legal contracts the subject matter of which is the performance of works, provision of services (except for the remunerations disbursed for the benefit of individual entrepreneurs) and also under copyright contracts.
 For the taxpayers specified in Paragraph 4 of Subitem 1 of Item 1 of Article 235 of the present Code the object of taxation shall be the disbursements and other remunerations paid by the taxpayers for the benefit of natural persons under labour and civil legal contracts the subject matter of which is the performance of works, provision of services.
 The following is not classified as object of taxation: disbursements effected within the framework of civil legal contracts the subject matter of which is the transfer of a right of ownership or other rights in rem to property (proprietary rights) and also contracts relating to the transfer of property (rights in rem) for use.
 2. For the taxpayers specified in Subitem 2 of Item 1 of Article 235 of the present Code the object of taxation shall be incomes from entrepreneurial activity or another professional activity less the expenses relating to their production.
 For taxpayers who are members of a farm (including the head of a peasant farm), the actual expenses incurred by said peasant's farm in connection with development thereof shall be excluded from incomes.
 3. The disbursements and remunerations specified in Item 1 of the present article (irrespective of the form thereof) shall not be deemed object of taxation if:
 taxpayers being organisations do not classify such disbursements as expenses reducing the tax base for the purpose of the tax on the profit of organisations in the current accounting (tax) period;
 taxpayers being individual entrepreneurs or natural persons do not have tax base reduced by such disbursements for the purposes of the personal income tax in the current accounting (tax) period.
 4. The disbursements specified in Items 1 and 2 of the present article shall not be deemed a tax basis if they are effected at the expense of funds remaining at the disposal of the organisation after the tax on the profit of organisations or funds remaining at the disposal of the individual entrepreneur or natural person after the tax on the incomes of natural persons.

Article 237. Tax Base


 1. The tax base of the taxpayers specified in Paragraphs 2 and 3 of Subitem 1 of Item 1 of Article 235 of the present Code shall be determined as the sum of the disbursements and other remunerations specified in Item 1 of Article 236 of the present Code accrued by the taxpayers for the tax period for the benefit of natural persons.
 When tax base is being determined account shall be taken of any disbursements and remunerations (except for the amounts specified in Article 238 of the present Code), irrespective of the form thereof, in particular, a full or partial payment for goods (works, services, rights in rem or other rights) intended for a natural person being an employee or members of the family thereof, in particular, utility services, meals, recreation, education in their interests, the payment of insurance contributions under voluntary insurance policies (except for the amounts of insurance contributions specified in Subitem 7 of Item 1 of Article 238 of the present Code).
 The tax base of the taxpayers specified in Paragraph 4 of Subitem 1 of Item 1 of Article 235 of the present Code shall be determined as the sum of the disbursements specified in Item 2 of Article 236 of the present Code for the tax period for the benefit of natural persons.
 2. The taxpayers specified in Subitem 1 of Item 1 of Article 235 of the present Code shall determine the tax base separately for each natural person as accrued and cumulative from the beginning of the tax period upon the expiration of every month.
 3. The tax base of the taxpayers specified in Subitem 2 of Item 1 of Article 235 of the present Code shall be determined as the sum of incomes received by such taxpayers for the tax period both in pecuniary form and in kind from entrepreneurial or another professional activity less the expenses relating to the production thereof. In such a case the composition of the expenses accepted as deductibles for taxation purposes for the given group of taxpayers shall be determined in the manner similar to that applied to determine the composition of the expenses established for the payers of the profit tax by relevant articles of Chapter 25 of the present Code.
 4. When tax base is being calculated disbursements and other remunerations in kind in the form of goods (works, services) shall be taken into account as the value of these goods (works, services) as of the date of disbursement thereof calculated on the basis of their market prices (tariffs) and in the case of state regulation of prices (tariffs) for these goods (works, services), on the basis of state regulated retail prices.
 In such a case the value of the goods (works, services) shall include a relevant value added tax amount and also a relevant excise tax amount for excisable goods.
 5. The amount of remuneration taken into account in tax base calculation in as much as a copyright contract is concerned shall be determined in compliance with Article 210 of the present Code with the account taken of the expenses stipulated by Item 3 of Part 1 of Article 221 of the present Code.

Article 238. Amounts Which Are Not Taxable


 1. The following shall not be subject to taxation:
  1)  state allowances paid according to the legislation of the Russian Federation, legislative acts of constituent entities of the Russian Federation, decisions of representative bodies of local self-government, including temporary disability allowance, allowance for care of sick child, unemployment benefit, maternity and birth of child allowance;
  2)  all types of compensatory disbursements (within the limits of standards established according to the legislation of the Russian Federation) established by legislation of the Russian Federation, legislative acts of constituent entities of the Russian Federation, decisions of representative bodies of local self-government and involving:
  -  reimbursement of harm caused by crippling or other damage to health;
  -  free granting of housing and utilities, meals and foodstuffs, fuel or a relevant pecuniary reimbursement;
  -  payment of cost and/or issue of authorized allowance in kind and also the disbursement of cash instead of such allowance;
  -  payment of cost of meals, sports gear, equipment, sports and dress uniform received by the sportsmen and staff of physical culture and sports organizations for the training process and participation in sports competitions;
  -  dismissal of workers, including compensations for unused holiday;
  -  reimbursement of other expenses, including the expenses involved in the improvement of professional skills of workers;
  -  employment of workers dismissed as a result of reduction of work force, reorganization or liquidation of an organization;
  -  performance by a natural person of his job duties (including relocation to work to another locality and reimbursement of travel and living expenses).
 In case the taxpayer pays the expenses on business trips of workers both in the country and abroad, the daily allowance exempt from taxation shall be within the limits of standards established according to the legislation of the Russian Federation, and also the actually effected and documented target expenses in the travel up to destination and back, charges for airport services, the commission charges, expenses in travel to the airport or to the terminal in the places of departure, destination or changes, on conveyance, expenses in hiring housing, communication services expenses, charges for the issue (receipt) and registration of a service foreign passport, charges for granting (receipt) of visas, and also expenses in exchange of currency cash or cheques in a bank into foreign currency in cash. If no documents are presented to confirm the payment of expenses for hiring of housing, the amounts of such payment are exempted from taxation within the limits of standards established by the legislation of the Russian Federation. A similar order of taxation shall apply to disbursements effected to persons found in command of, or administrative subordination to, an organization, and also members of a board of directors or any similar body of the company coming to participate in meetings of the board of directors, the board of management or another similar body of such company;
  3)  the amounts of lump-sum subsistence benefit granted by the taxpayer:
 to natural persons in connection with a natural disaster or other extraordinary circumstances of the purposes of reimbursing the material damages inflicted thereto or harm inflicted to their health and also to natural persons being victims of terrorist actions on the territory of the Russian Federation;
 to members of the family of a deceased employee or to an employee in connection with the death of a member (members) of his/her family;
  4)  the amount of wage and other amounts in foreign currency paid to workers, and also servicemen sent to work (to serve) abroad by taxpayers who are state organizations or institutions funded from the federal budget, within the limits established by the legislation of the Russian Federation;
  5)  incomes of members of a country (farmer) household received in such a household from the production and sale of agricultural products and also from production of agricultural products, their processing and sale - during the five years after the registration year of the household.
 The present provision shall apply to incomes of those members of a country (farmer) household who have earlier not used the provision;
  6)  incomes (except for wages of hired workers) received by members of registered in accordance with the established manner patrimonial, family communities of small ethnic groups of the North from the sale of products received as a result of pursuing their traditional types of craft;
  7)  the amounts of insurance premiums (contributions) for the compulsory insurance of employees accomplished by the taxpayer in the manner established by the legislation of the Russian Federation; the amounts of the taxpayer's premiums (contributions) under contracts of voluntary personal insurance of employees concluded at least for one year term that envisage that the insureds bear the medical expenses of these insured persons; the amounts of the taxpayer's premiums (contributions) under contracts of voluntary personal insurance of employees concluded exclusively for the onset of death of the insured person or for the loss of working ability by the insured person in connection with his/her exercising labour duties;
  8)  amounts paid to the charge of membership fees of gardening, gardening and vegetable gardening-, garage construction- and housing building co-operatives (partnerships) to persons for the performance of works (services) for said organizations;
  9)  travel expenses of workers and members of their families to the place of their holiday and back paid by the taxpayer to the persons working and living in areas of the Far North and areas equated thereto according to the legislation of the Russian Federation;
  10)  amounts paid to natural persons by election commissions, and also from the resources of election funds of candidates and registered candidates for the position of the President of the Russian Federation; candidates and registered candidate deputies of the State Duma; candidates and registered candidate deputies of legislative (representative) public power of a constituent entity of the Russian Federation; candidates and registered candidates for the position of chief executive of a constituent entity of the Russian Federation; candidates and registered candidates of an elected body of the local government; candidates and registered candidates for a position of the head of a municipal entity, candidates, registered candidates for the position in another federal state body, a state body of a constituent entity of the Russian Federation stipulated by the Constitution of the Russian Federation, by the Constitution, or charter of the constituent entity of the Russian Federation, and elected directly by citizens; candidates and registered candidates for another position in a body of local self-government stipulated by the charter of the municipal entity and filled in through direct ballot, of election funds of electoral associations and election blocks for such person's work directly associated with the conduct of election campaigns;
  11)  cost of service dress and utility uniform issued to workers, trainees and pupils according to the legislation of the Russian Federation and also to civil servants of federal executive governmental bodies free or against partial payment and remaining in their permanent personal use;
  12)  cost of travel privileges granted by the legislation of the Russian Federation to certain categories of workers, trainees and pupils;
  13)  disbursements made to the charge of members of trade-union contributions to each member of the trade union, provided that such disbursements in pecuniary form and in kind are made no more often than once every three months and do not exceed 10,000 roubles annually.
  14)  disbursements in kind in the form of goods of own production - agricultural products and/or children goods in an amount of up to 1,000 roubles (inclusive) per natural person being an employee per calendar month.
 2. The following shall not be subject to taxation: disbursements effected for the benefit of the employees of organisations financed out of budget funds, not exceeding 2,000 roubles per individual in the tax period on each of the following grounds:";
 the amounts of material help rendered by employers to their workers, and also former workers who have retired due to disability or old age;
 the amounts of reimbursement (payment) by employers to their former workers (old age retirees and/or invalids) and/or members of their families of cost of drugs bought by them (for them) which were prescribed to them by a treating doctor.
 3. The tax base (in the part of amounts of the tax subject to payment to the Social Insurance Fund of the Russian Federation), apart from disbursements specified in Items 1 and 2 of the present Article, shall also not include any compensations paid to the natural persons under civil contracts or author's or license agreements.

Article 239. Tax Benefits


 1. The following shall be exempt from payment of tax:
  1)  the organisations of any organisational and legal forms: on the amounts of disbursement and other reward not exceeding 100,000 roubles per employee being a disabled person, Group I, II or Group III, in the tax period;
  2)  the following categories of taxpayers being employers - on disbursements and other rewards not exceeding 100,000 roubles during a tax period per each individual worker:
  -  public organizations of invalids (including those created as unions of public organizations of invalids) among which members invalids and their legal representatives constitute no less than 80 per cent, their regional and local branches;
  -  organizations whose entire authorized capital consists of contributions of public organizations of invalids and in which the average pay roll number of invalids constitutes no less than 50 per cent and the share of wages of invalids in the wage fund constitutes no less than 25 per cent;
  -  establishments created with the aim of achieving goals of educational, cultural, treatment and health improvement, physical culture and sports, scientific, information and other social purposes, and also for rendering legal and other help to the disabled, disabled children and their parents, the sole owners of whose assets are said public organizations of invalids.
 Privileges listed under the present Subitem shall not apply to taxpayers pursuing in the production and/or sale of excisable goods, mineral raw materials, other mineral resources, and also other goods according to the list approved by the Government of the Russian Federation upon representation of all-Russian public organizations of invalids;
  3)  taxpayers specified in Subitem 2 of Item 1 of Article 235 of the present Code, being invalids of Group I, II or Group III in the part of incomes from their business activity and other professional activity at a rate not exceeding 100,000 roubles over a tax period;
  4)  Russian funds for supporting education and science: on the amounts of disbursements for the benefit of citizens of the Russian Federation in the form of grants (gratuitous aid) provided to teachers, professors, pupils, students and/or post-graduate students of state and/or municipal educational institutions.
 2. If according to the legislation of the Russian Federation foreign subjects and stateless persons operating on the territory of the Russian Federation as individual entrepreneurs have no right to draw state pension, social security, or medical aid at the expense of funds of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, and funds of obligatory medical insurance, they shall be exempted from payment of the tax in the part transferable to appropriate funds.
 Taxpayers specified in Subitem 1 of Item 1 of Article 235 of the present Code, shall be exempted from payment of the tax from the taxable disbursements and other rewards paid for the benefit of foreign subjects and stateless persons if such foreign subjects and stateless persons according to the legislation of the Russian Federation or terms and conditions of contract with the employer have no right to draw state pension, social security or medical aid rendered accordingly at the expense of resources of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, and funds of obligatory medical insurance - in the part transferrable to such a fund, to disbursements from which the foreign subject or stateless person in question has no right.

Article 240. Tax Period and Accounting Period


 The tax period shall be defined as a calendar year.
 The accounting periods for the purpose of the tax shall be the first quarter, half-year and nine months of the calendar year.

Article 241. Tax Rates


 1. Unless otherwise stipulated in Item 2 of the present Article for taxpayers specified in Subitem 1 of Item 1 of Article 235 of the present Code, except for taxpayers being agricultural producers and clan and family communities of small numbered peoples of the North pursuing traditional economic activities, the following rates shall be applied:

Ňax base for each individual employee in progressive total from the start of the year The federal budget Social Insurance Fund of the Russian Federation Funds of Obligatory Medical Insurance Total
Federal Fund of Obligatory Medical InsuranceTerritorial Funds of Obligatory Medical Insurance
1 2 3 4 5 6
Up to 28.0 per cent 4.0 per cent 0.2 3.4 35.6
100,000 per cent per cent per cent
roubles
From 28,000 4,000 200 3,400 35,600
100,001 roubles roubles roubles roubles roubles
roubles up +15.8 per +2.2 per + 0.1 per- +1.9 per +20.0 per
to 300,000 cent of an cent of an cent of an cent of an cent of
roubles amount amount amount amount an amount
exceeding exceeding exceeding exceeding exceeding
100,000 100,000 100,000 100,000 100,000
roubles roubles roubles roubles roubles
From 59,600 8,400 400 7,200 75,600
300,001 roubles roubles roubles roubles roubles
roubles up + 7.9 per +1.1 per +0.1 per +0.9 per +10.0 per
to 600,000 cent of an cent of an cent of an cent of an cent of
amount amount amount amount an amount
exceeding exceeding exceeding exceeding exceeding
300,000 300,000 300,000 300,000 300,000
roubles roubles roubles roubles roubles
Over 83,300 11,700 700 9,900 105,600
600,000 roubles roubles roubles roubles roubles
roubles + 2.0 per +2.0 per
cent of an cent of
amount an amount
exceeding exceeding
600,000 600,000
roubles roubles


 Unless otherwise is laid down in Item 2 of the present Article, the following rates shall be applied for employers of organizations engaged in agricultural production, patrimonial, or family communities of small ethnic groups of the North engaged in traditional activities and country (farmer) households:

Ňax base for per each individual employee in progressive total from the start of the year Pension Fund of the Russian Federation Social Insurance Fund of the Russian Federation Funds of Obligatory Medical Insurance Total
Federal Fund of Obligatory Medical InsuranceTerritorial Funds of Obligatory Medical Insurance
1 2 3 4 5 6
Up to 20.6 per cent 2.9 per cent 0.1 2.5 26.1
100,000 per cent per cent per cent
roubles
From 20,600 2,900 100 2,500 26,100
100,001 roubles roubles roubles roubles roubles
roubles up +15.8 per +2.2 per + 0.1 per- +1.9 per +20.0 per
to 300,000 cent of an cent of an cent of an cent of an cent of
roubles amount amount amount amount an amount
exceeding exceeding exceeding exceeding exceeding
100,000 100,000 100,000 100,000 100,000
roubles roubles roubles roubles roubles
From 52,200 7,300 300 6,300 66,100
300,001 roubles roubles roubles roubles roubles
roubles up + 7.9 per +1.1 per +0.1 per +0.9 per +10.0 per
to 600,000 cent of an cent of an cent of an cent of an cent of
amount amount amount amount an amount
exceeding exceeding exceeding exceeding exceeding
300,000 300,000 300,000 300,000 300,000
roubles roubles roubles roubles roubles
Over 75,900 10,600 600 9,000 96,100
600,000 roubles roubles roubles roubles roubles
roubles + 2.0 per +2.0 per
cent of an cent of
amount an amount
exceeding exceeding
600,000 600,000
roubles roubles


 2. If, as of the time of tax advance payment the taxpayers specified in Subitem 1 of Item 1 of Article 235 of the present Code the average value of tax base that has been accumulated since the beginning of the year per natural person divided by the number of months expired in the current tax period makes up an amount at least equal to 2,500 roubles the tax shall be payable at the maximum rate specified in Item 1 of the present article, irrespective of the actual value of tax base per natural person. Taxpayers whose tax base meets the criteria laid down in the present paragraph are not entitled to use the regressive tax rate scale until the end of the tax period. When the average tax base per employee is being calculated by taxpayers having over 30 employees no account shall be taken of disbursements for the benefit of 10 per cent of the employees with the largest incomes and by taxpayers having 30 employees and below - disbursements for the benefit of 30 per cent of the employees with the largest incomes.
 When the average tax base per employee is being calculated account shall be taken of the mean strength of employees determined in the manner established by the State Statistics Committee of the Russian Federation.
 When the conditions specified in the present item are being determined account shall be taken of the mean strength of employees for the purposes of calculating the tax amount payable to the federal budget.
 3. For taxpayers listed in Subitem 2 of Item 1 of Article 235 of the present Code, unless otherwise laid down in Item 4 of the present Article, the following rates shall be applied:

Ňax base for in progressive total Federal budget Compulsory medical insurance fund Total
Federal compulsory medical insurance fundTerritorial compulsory medical insurance funds
1 2 3 4 5
Up to 9,6 per cent 0,2 per cent 3,4 per cent 13,2 per cent
100 000 rbl
From 9 600 roubles 200 roubles 3 400 roubles 13 200 roubles
100 001 + + + +
roubles to 5,4 per cent 0,1 per cent 1,9 per cent 7,4 per cent
300 000 of amount the of amount the of the the amount
roubles exceeding exceeding amount exceeding
100 000 100 000 exceeding 100 000
roubles roubles 100 000 rbl roubles
From 20 400 roubles 400 roubles 7 200 roubles 2 8000 roubles
300 001 + + +
roubles to 2,75 per cent 0,9 per cent 3,65 per cent
600 000 of the amount of the amount of the amount
roubles exceeding exceeding exceeding
300 000 rbl 300 000 rbl 300 000 rbl
Over 28 650 roubles 400 roubles 9 900 roubles 38 950 roubles
600 000 + +
roubles 2,0 per cent 2,0 per cent
of the amount of the sum
exceeding exceeding
600 000 rbl 600 000 rbl


 4. Lawyers shall pay the tax according to the following rates:

Ňax base for in progressive total Federal budget Compulsory medical insurance fund Total
Federal compulsory medical insurance fundTerritorial compulsory medical insurance funds
1 2 3 4 5
Up to 7,0 per cent 0,2 per cent 3,4 per cent 10,6 per cent
100 000 rbl
From 7000 roubles 200 roubles 3 400 roubles 10 600 roubles
100 001 + + + +
roubles to 5,3 per cent 0,1 per cent 1,9 per cent 7,3 per cent
300 000 of the amount of the amount of the amount of the amount
roubles exceeding exceeding exceeding exceeding
100 000 rbl 100 000 rbl 100 000 rbl 100 000 rbl
From 17 600 roubles 400 roubles 7 200 roubles 25 200 roubles
300 001 + + + +
roubles to 2,7 per cent 0,1 per cent 0,8 per cent 3,6 per cent
600 000 of amount of the amount of the amount of the amount
roubles exceeding exceeding exceeding exceeding
300 000 rbl 300 000 rbl 300 000 rbl 300 000 rbl
Over 25 700 roubles 400 roubles 9 600 roubles 35 700 roubles
600 000 + +
roubles 2,0 per cent 2,0 per cent
of the amount of the sum
exceeding exceeding
600 000 rbl 600 000 rbl


Article 242. Determining the Date of Disbursements and Other Rewards (Receipt of Incomes)


 The date of disbursements and other rewards or receipt of incomes shall be determined as:
 the day of charging disbursements and other rewards for the benefit of the worker (the natural persons for whose benefit the disbursements are made) - for the disbursements and other rewards charged by taxpayers listed in Subitem 1 of Item 1 of Article 235 of the present Code;
 the date of disbursement of a remuneration to the person for whose benefit disbursements are made: for the taxpayers specified in Paragraph 4 of Subitem 1 of Item 1 of Article 235 of the present Code.
 the day of actual receipt of a given income: for incomes from entrepreneurial or another professional activity and also other incomes relating to such an activity.

Article 243. Procedure for the Calculation of, Procedure and Term for the Payment of the Tax by Taxpayers Being Employers


 1. Tax amount shall be calculated and paid by a taxpayer separately to the federal budget and each fund and it shall be determined as a relevant share of the tax base in percentage points.
 2. The tax amount subject to payment to the Social Insurance Fund of the Russian Federation shall be subject to reduction by taxpayers by the sum of expenses they incurred on their own for state social insurance purposes as envisaged by Russian law.
 The tax amount (sum of tax advance payment) subject to payment to the federal budget shall be reduced by taxpayers by the sum of insurance contributions (insurance contribution advance payments) they have accrued for the same period in respect of compulsory pension insurance (tax deduction) within the limits of such sums calculated on the basis of insurance contribution tariffs envisaged by Federal Law No. 167-FZ of December 15, 2001 on Compulsory Pension Insurance. In such a case the sum of tax deduction shall not exceed the tax sum (tax advance payment sum) payable to the federal budget that has been accrued for the same period.
 3. During the accounting period according to the results of each calendar month taxpayers shall calculate monthly advance tax payment amounts on the basis of the amount of disbursements and other remunerations that had been accrued (effected, for taxpayers being natural persons) since the beginning of the tax period as of the end of a relevant calendar month and the tax rate. The sum of monthly advance tax payment payable for the accounting period shall be determined with the account taken of the amounts of monthly advance payment paid earlier.
 Monthly advance payments shall be effected not later than the 15th day of next month.
 According to the results of the accounting period taxpayers shall calculate the difference between the tax sum calculated on the basis of the tax base calculated as accruing and cumulative since the beginning of the tax period to the end of a relevant accounting period and the sum of monthly advance payments effected for the same period which is subject to payment within a term set for the purposes of filing a tax calculation.
 If in the accounting (tax) period the amount of applied tax deduction exceeds the amount of actually paid insurance premium for the same period such a difference shall be deemed an understatement of the tax amount payable, from the 15th day of the month following the month for which advance payments of the tax have been made.
 Information on the amounts of calculated and also paid advance payments, information on the amount of tax deduction the taxpayer has used and also on the amounts of insurance contributions actually paid for the same period shall be reflected by the taxpayer in a calculation filed not later than the 20th day of the month following the accounting period with the tax body according to the form approved by the Ministry of Taxation of the Russian Federation.
 The difference between the tax amount payable according to the results of the tax period and the tax amounts paid over the tax period shall be paid within 15 days after the deadline for the filing of tax return for the tax period or shall be accepted to offset forthcoming tax payment or refunded to the taxpayer in the manner specified in Article 78 of the present Code. If according to the results of the tax period the amount of insurance contributions actually paid for this period for compulsory pension insurance (insurance contribution advance payments for compulsory pension insurance) exceeds the amount of tax deduction applied in respect of the tax the amount of such a surplus shall be recognised as a tax amount paid in excess and it shall be refundable to the taxpayer in the manner specified in Article 78 of the present Code.
 4. Taxpayers shall keep record of accrued disbursable amounts and other remunerations, the tax amounts relating thereto and also the amounts of tax deductions for each natural person for whose benefit disbursements were effected.
 5. Every quarter, not later than the 15th day of the month following the past quarter taxpayers shall provide information (reports) to the regional branches of the Social Insurance Fund of the Russian Federation according to the form approved by the Social Insurance Fund of the Russian Federation as concerning the amounts of:
  1)  of accrued tax to the Social Insurance Fund of the Russian Federation;
  2)  used towards the disbursement of temporary disability benefit, maternity benefit, the child-care benefit payable until the child is 1.5 year-old, child-birth benefit, the benefit payable to reimburse the value of the guaranteed list of services and social burial benefit, other types of state social insurance benefits;
  3)  allocated by them in the established manner to provide sanatorium and health resort services to employees and their children;
  4)  expenses subject to offset;
  5)  payable to the Social Insurance Fund of the Russian Federation.
 6. The payment of the tax (advance tax payments) shall be effected by separate payment instructions to the federal budget, the Social Insurance Fund of the Russian Federation, the Federal Fund of Obligatory Medical Insurance of the Russian Federation and the territorial funds of obligatory medical insurance.
 7. Taxpayers shall file a tax return for the purposes of the tax according to the form approved by the Ministry of Taxation of the Russian Federation not later than March 30 of the year following the past tax period. A copy of the tax return relating to the tax bearing an annotation entered by the tax body or another document confirming that the tax return has been filed with a tax body shall be filed by the taxpayer with the territorial body of the Pension Fund of the Russian Federation not later than July 1 of the year following the past tax period.
 The tax bodies shall present the following to the bodies of the Pension Fund of the Russian Federation: copies of taxpayers' payment instructions whereby the tax has been paid and also other information required by the bodies of the Pension Fund of the Russian Federation for their pursuance of compulsory pension insurance, in particular, information classified as tax secret. The taxpayers acting as insureds in respect of compulsory pension insurance shall provide information and documents to the Pension Fund of the Russian Federation in compliance with the Federal Law on Compulsory Pension Insurance in the Russian Federation in respect of insured persons.
 The bodies of the Pension Fund of the Russian Federation shall provide information to the tax bodies on natural persons' incomes from individual personal accounts opened for the purposes of individual (personal) record-keeping.
 8. Isolated units having a separate balance sheet, settlement bank account and accruing disbursable amounts and other remunerations for the benefit of natural persons shall perform the organisation's duty of paying the tax (making tax advance payments) and also the duty of filing tax calculations and tax returns at their location.
 The amount of the tax (tax advance payment amount) payable at the location of an isolated unit shall be determined on the basis of the tax base relating to such a unit.
 The amount of the tax payable at the location of an organisation incorporating isolated units shall be determined as a difference between the sum total of the tax payable by the organisation as a whole and the aggregate sum of the tax payable at the location of the organisation's isolated units.

Article 244. Calculation Procedure, the Procedure and Term for the Payment of the Tax by Taxpayers Not Being Employees


 1. The calculation of the sums of advance payments payable in the tax period by the taxpayers specified in Subitem 2 Item 1 Article 235 of the present Code shall be done by the tax body proceeding from the tax base of a given taxpayer for the preceding tax period and the rates specified in Item 3 Article 241 of the present Code, except as otherwise provided by Items 2 and 6 of the present article.
 2. If taxpayers begin to pursue entrepreneurial or another professional activity after the beginning of next tax period they shall within five days after the expiration of one month after the date of commencement of the activity file a tax return with the tax body at the place of their registration including the indication of the would-be income for the current tax period. In such a case the amount of the would-be income (the amount of would-be expenses) connected with the production of the incomes shall be determined by the taxpayer on his own.
 The calculation of advance payment amounts for the current tax period shall be done by a tax body proceeding from the amount of would- be income with the account taken of the expenses relating to the production thereof and the rates specified in Item 3 Article 241 of the present Code.
 3. Should a significant (by over 50 per cent) increase in income occur in the tax period, a taxpayer shall (may, in the case of a significant decrease in income) file a new tax return including the indication of the amounts of would-be income for the current tax period. In such a case the tax body shall review tax advance payments for the current tax period relating to forthcoming due dates within five days after the time when the new tax return was filed. The difference received as a result of such a review shall be payable within the term set for next advance payment or shall be accepted to offset forthcoming advance payments.
 4. Advance payments shall be effected by a taxpayer under tax notices:
  1)  for the months of January - June: not later than July 15 of the current year at the rate of half annual advance payment amount;
  2)  for the months of July - September: not later than October 15 of the current year at the rate of quarter annual advance payment amount;
  3)  for the months of October - December: not later than January 15 of the next year at the rate of quarter annual advance payment amount.
 5. The calculation the tax according to the results of a tax period shall be performed by the taxpayers specified in Subitem 2 Item 1 Article 235 of the present Code, except lawyers, on their own proceeding from all incomes received in the tax period with the account taken of the expenses relating to the production of these incomes and the rates specified in Item 3 Article 241 of the present Code.
 In such a case tax amount shall be calculated by a taxpayer separately for each fund and it shall be determined as a relevant percentage share of the tax base.
 The difference between the advance payment amounts paid for the tax period and the tax amount payable under the tax return shall be payable not later than July 15 of the year following the tax period or shall be accepted to offset forthcoming tax payments or be refundable for the benefit of the taxpayer in accordance with the procedure provided in Article 78 of the present Code.
 6. The calculation and payment of the tax on the incomes of lawyers shall be effected by colleges of solicitors/barristers, solicitor/barrister bureaux and lawyer's offices in accordance with the procedure specified in Article 243 of the present Code.
 7. The taxpayers specified in Subitem 2 Item 1 Article 235 of the present Code shall file a tax return not later than April 30 of the year following the past tax period.
 When the tax return is being filed lawyers shall also file with the tax body a statement issued by a college of solicitors/barristers, solicitor/barrister bureau or lawyer's office stating the amounts of tax paid for them for the past tax period.

Article 245. Peculiarities of Tax Calculation and Payment by Specific Categories of Taxpayers


 1. The taxpayers specified in Subitem 2 of Item 1 of Article 235 of the present Code shall not calculate and pay the tax in as much as it concerns the amount of the tax entered in the Social Insurance Fund of the Russian Federation.
 2. The following are relieved from the tax: the Ministry of Defence of the Russian Federation, the Ministry of Internal Affairs of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for the Affairs of Civil Defence, Emergency Situations and the Liquidation of the Aftermath of Natural Calamities, the Federal Security Service of the Russian Federation, the Federal Governmental Communications and Information Agency under the President of the Russian Federation, the Federal Guard Service of the Russian Federation, the Foreign Intelligence Service of the Russian Federation, the Federal Border Guard Service of the Russian Federation, the Federal Special Construction Service of the Russian Federation and other federal executive bodies in which military servicemen undergo service, the Federal Tax Police Service of the Russian Federation, the Ministry of Justice of the Russian Federation, the State Courier Service of the Russian Federation, the State Customs Committee of the Russian Federation, the State Committee of the Russian Federation for Control over the Turnover of Narcotics and Psychotropic Substances, the military courts, the Judicial Department of the Supreme Court of the Russian Federation, the Military College of the Supreme Court of the Russian Federation in as much as it concerns the amounts of allowances of money, foodstuffs and clothing and other disbursements received by military servicemen, the privates and officers of the bodies of internal affairs, the personnel of tax police bodies, criminal execution system, the customs system of the Russian Federation and the bodies for control over the turnover of narcotics and psychotropic substances holding special ranks, in connection with the exercise of the duties of military service and other services qualifying as such under Russian law.
 3. The federal courts and prosecutor's office bodies shall not include the following in tax base for the purposes of calculating the tax payable to the federal budget: the amounts of money allowance payable to the judges, prosecutors and investigators holding special ranks.

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