POSITION about local taxes and tax collections in territory
POSITION about local taxes and tax collections in territory
Shcherbinovsky area.
1. The tax to advertising 1.1. General provisions the Tax to advertising
It is established on the basis of the subparagraph.a. Article 21 point 1
The law of the Russian Federation.ob bases of tax system in
The Russian Federation. From 27.12.91 2118-1 taking into account additions and
Changes to it. All kinds of announcements are considered as advertising,
Notices and the messages, passing the information with commercial objectives
By means of mass media (the press, radio, radio,
Satellite and a cable television), catalogues, price-lists,
Directories, leaflets, posters, posters, publicity boards,
Calendars, light newspapers (a running line, light
The fixed line). Legal or the physical person,
Being a source of the advertising information for manufacture
The placings, the subsequent distribution of advertising, is called
The advertiser. Legal or the physical person who is carrying out
Full or partial reduction of the advertising information to the ready
For distribution to the form, is called reklamoproizvoditelem.
Legal or the physical person who is carrying out distribution
The advertising information by granting and (or) uses
Property, including broadcasting means, and also
Communication channels, broadcasting time and different ways, is called
reklamorasprostraniteljami. Legal or physical persons, to
Which data it is possible or advertising can be finished,
Consequence of that is or can be corresponding
Advertising influence on them, is called as advertising consumers.
The place on which advertising takes places, is called as the advertising
The carrier. 1.2. Payers of the tax and object of the taxation
Payers of the tax to advertising are following advertisers:
. The organisations located in territory of area, irrespective of
Organizational-legal forms and the patterns of ownership, having
According to the legislation of the Russian Federation the status of the legal
Persons, their branches and other isolated divisions of the organisations, and
Also foreign legal bodies;. Physical persons,
Registered when due hereunder in quality
The businessmen, carrying out the activity in territory
City (area). Object of the taxation is cost
Services in manufacturing, placing and distribution of advertising,
Own production (jobs, services), including jobs on
To reduction of the advertising information to ready for distribution
To the form, carried out in the economic way. 1.3. The tax rate
The rate of the tax to advertising is established at a rate of 5 percent to
Costs of the services (jobs) rendered to the organisation or physical
To the person on advertising of their production. 1.4. Privileges under the tax on
Advertising following kinds of advertising are not taxed on advertising:
. The advertising which is not pursuing commercial objectives;. Advertising
Charitable actions;. Information signboards,
Placed in the premises used for realisation of the goods,
Including show-windows;. Announcements and notices on change
Sites of the organisation, phone numbers, telefaxes,
Teletypes;. Announcements of public authorities and bodies
The local government, containing the information connected with
Performance of the functions assigned to them;. The warning
The tablets containing data on restriction of manufacture of jobs and
Etc. in connection with features of the given territory or a site.
1.5. An order of calculation and terms of payment of the tax the Tax to advertising
Raise and pay reklamorasprostraniteli, carrying out
Services in production advertising (jobs, services) under demands
Owners of this advertising production. Payers of the tax
Represent to inspection of the Ministry of Taxes and Tax Collection
The Russian Federation on Shcherbinovsky area tax calculation on
Advertising also pay the tax in the budget monthly not later 15
The date following the accounting. Advertisers (organisations)
Bring the tax to advertising by transfer of means to the bill
reklamorasprostranitelej, not later than day of placing
Advertising (publications) on advertising carriers. Physical persons
Bring cost of services in advertising, including the tax to advertising,
Directly in cash desk reklamorasprostranitelej in the same term.
At payment of cost of services in advertising, including the tax to advertising,
Directly in cash desk reklamorasprostranitelej, physical
To the person placing advertising, the credit order back stands out.
Without a presentation of the document on payment of the tax to advertising, it
Placing on advertising carriers is not supposed. The tax sums on
Advertising are charged in the regional budget. Advertisers of production
(Jobs, services) expenses on payment of the tax to advertising carry on
Financial results of activity. 1.6. Responsibility
Payers of the tax and the control of tax bodies Responsibility
For correctness of calculation, completeness and timeliness
Transfers of the sums of the tax in the budget it is assigned to payers
The tax to advertising. At an establishment of the facts of non-payment of the tax,
Untimely payment and its entering not in full,
The payer bears responsibility according to operating on
Territories of the Russian Federation tax laws.
The control over completeness, correctness and timeliness of payment
Taxes it is carried out by inspection of the Ministry of taxes and
To gathering of the Russian Federation on Shcherbinovsky area in
Conformity with the current legislation. 2. Target gathering on
The militia maintenance, on a territory accomplishment, for needs
Educations and other purposes 2.1. General provisions Target gathering on
The militia maintenance, on a territory accomplishment, for needs
Educations and other purposes it is established according to
The subparagraph.zh. Point 1 of article 21 of the Law of the Russian Federation.ob
Bases of tax system in the Russian Federation from 22.12.1992
Year 1448-1 both the subsequent changes and additions.
2.2. Payers of target gathering on the militia maintenance, on
Territory accomplishment, on needs of education and other purposes
Payers of target gathering on the militia maintenance, on
Territory accomplishment, on needs of education and other purposes
Are: legal bodies. The organisations of all
Organizational-legal forms and patterns of ownership, switching on
The organisations with the foreign investments, carrying out the
Activity on subordinated to Shcherbinovsky regional council
Deputies of territory. Branches and other isolated divisions
Categories of payers of the gathering, listed in the present
The subparagraph, fulfil their duties on gathering payment on the maintenance
Militias, on a territory accomplishment, on needs of education and
Other purposes in a place of the finding; citizens,
Registered as the businessmen who are carrying out
Activity without education of the legal person; citizens,
18 years which have reached age. 2.3. The rate of target gathering on
The militia maintenance, on a territory accomplishment, for needs
Educations and other purposes the Rate of target gathering on the maintenance
Militias, on a territory accomplishment, on needs of education and
Other purposes it is established: for the enterprises and the organisations
All organizational-legal forms which are the legal
Persons, branches and the representations located in territory
Area, at a rate of 3 percent of an annual wage fund,
The size calculated proceeding from the established law
The minimum monthly payment and monthly average number
The personnel taking into account working under turnkey contracts; for
Physical persons. 3 percent from 12 sizes established by the law
The minimum monthly payment. 2.4. Privileges on target gathering
On the militia maintenance, on a territory accomplishment, for needs
Educations and other purposes From payment of target gathering on the maintenance
Militias, on a territory accomplishment, on needs of education and
Other purposes are released:. Budgetary establishments;. The public
Associations and other noncommercial organisations;. The public
The organisations of invalids and the organisation, the unique proprietor
Which property public organisations of invalids are;.
The citizens-invalids registered in quality
The businessmen who are carrying out activity without education
The legal person. 2.5. An order of calculation and terms of payment of the target
Gathering on the militia maintenance, on a territory accomplishment, on
Needs of education and other purposes. Payers of gathering, except
Physical persons, give in tax body in a place
Findings calculations on target gathering on the militia maintenance, on
Territory accomplishment, on needs of education and other purposes not
After term of granting of the quarter and annual reporting.
Calculation and gathering payment is made by the payer on
To quarter calculations not later than five days from the date of the established
Term for granting of the accounting report for a quarter, and on
To annual calculations in ten-day term from the date of established for
Grantings of the accounting report for expired year. Expenses on
To payment of target gathering concern on financial results
Economic activities of the organisations. Physical persons payment
Gathering carry out equal shares in terms on May, 15th, on September, 15th.
2.6. Responsibility of payers of gathering and the control of the tax
Bodies. Responsibility for correctness of calculation and
Timeliness of payment of gathering is born by payers according to
Operating tax laws. The control over completeness and
Timeliness of payment of gathering Ministry inspection carries out
Under taxes and tax collections of the Russian Federation on Shcherbinovsky area
According to operating tax laws.
3. Resort gathering Resort gathering is established on the basis
The subparagraph.d. Point 1 of article 21 of the Law of the Russian Federation.ob
Bases of tax system in the Russian Federation. From 27.12.91
2118-1 and brought changes and additions. Payers of data
The tax the physical persons who have arrived to resort district are.
From inhabitants of Shcherbinovsky area resort gathering not to raise. The rate
Resort gathering it is established at a rate of 5 percent from
The size of the minimum payment established by the law in
The Russian Federation. Resort gathering is paid physical
Persons in three-day term from the date of arrival in resort district
In a place of their time residing. From payment of resort gathering
Are released:. Children are elderly till 16 years;. Invalids and
Persons accompanying them;. The persons who have arrived under permits, kursovkam
In sanatorium, rest houses, boarding houses, including small towns and bases
Rest;. The persons who have arrived to resort district in the office
Business trip, for study and a constant residence;. Persons,
The following on planned tourist routes
The turistsko-excursion organisations, and also making
Travel under routeing books;. Men at the age of 60 years and
Is more senior, women of 55 years and are more senior;. Children coming to parents
The above-stated age. Resort gathering is raised:.
Administration of hotels and other establishments of hotel type
Simultaneously with registration of the arrived persons; Persons,
Stopping in houses, apartments of citizens, and also persons (except
Making travel under routeing books), living in
Tents, motor vehicles and to that similar, resort gathering pay
In banking establishments independently. The establishments raising
Gathering monthly, but not later than 15 dates, following for
Accounting, grant on the budget the received sums of resort gathering from
Tax bearers. Responsibility for timeliness and completeness
The gathering withheld from payers bear persons to whom it is assigned
Duty on collection of the given gathering according to
Operating tax laws. In a case, when
The payer according to the present Position is obliged
To make gathering payment independently, responsibility for
Timeliness and completeness of payment of gathering are born by the payer. The control
Behind timeliness and completeness of gathering Ministry inspection bears
Under taxes and tax collections on Shcherbinovsky area according to
Operating tax laws. 4. The tax established
Point 1, and the gathering established by point 2 of the present position,
It is not raised with legal and the physical persons who have passed to payment
The uniform tax to the made income according to the Law
Krasnodar territory from 06.11.1998 years 155-KZ.o the uniform tax on
The made income of certain kinds of activity., with the subsequent
Changes and additions. 5. According to article 7
The federal law.o introduction in action of a part by the second
The tax code of the Russian Federation and modification of some
Acts of the Russian Federation for the tax. In the decision of 27 sessions of the regional
Council of deputies from 27.10.2000 3.ob an establishment
The additional rate of the profit tax of the enterprises and
The organisations. In the first paragraph of a word.i target gathering on
The maintenance of municipal militia, territory accomplishment, on
Needs of education and other purposes. To exclude.
T.Vivchar, the chief of a finance administration.
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//* an information Source: the Shcherbinovsky courier, 26.01.02
//* Reg. Nom. - 2120100255.02-------------------------------------------
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