THE APPLICATION в'- 2 POSITION ABOUT RESORT GATHERING FROM CITIZENS
THE APPLICATION Б 2 POSITION ABOUT RESORT GATHERING FROM CITIZENS
1. The GENERAL PROVISIONS Resort gathering from citizens are established on the basis
The law of the Russian Federation "About bases of tax system in the Russian Federation", the Law of the Russian Federation "About
Resort gathering from physical persons "from December, 12th, 1991 and
The law of Krasnodar territory number 77-KZ from June, 3rd, 1997 "About
Resort gathering ".
Object of the taxation is the right to residing in a zone
Resorts of the local value, defined by the decision of the head
Administrations of Krasnodar territory from August, 7th, 1997 number
332 "About a recognition of separate territories of Krasnodar territory
Resorts of local value ". To resorts of local value
Concern: Natural boundary Jahno (item Ve-selovka), a resort "Tamansky" (the item
Taman), a resort "Zaporozhye" (the item Zaporozhye), item Garku-shi, the item
Fontalovsky, the item Senna, a resort "Stone cape" (the item Ilyich), a resort
"Kuchugury Tamansky" (item Kuchugury), a resort "Goal-Bitsky" (the item
Golubitsky). A source of gathering for physical persons are
Own means. 2. PAYERS of GATHERING by Payers
Resort gathering the physical persons arriving in are
Resort districts for the term of more than 3 days.
3. The RATE of RESORT GATHERING Resort gathering is paid in
The size-5 percent from established by the Law of the Russian Federation of the size
The minimum payment (monthly). 4. The ORDER of CALCULATION And
PAYMENTS of RESORT GATHERING Resort gathering is paid by payers
In a place of their time residing (for term over 3 days) not
Later, than in 3-day term from the date of arrival.
Resort gathering is raised by collectors in the name of administration
Hotels and other establishments of hotel type (base of rest,
Campings, the kvartirno-intermediary organisations at a direction
Persons on settlement in houses (apartment) of citizens, and also
The businessmen who are carrying out activity on granting
Houses (apartments), kojko-places for the citizens arriving to the resort
Zones of area, etc.) simultaneously with registration of the arrived
The kvartirno-intermediary organisations at a direction of persons on
Settlement in houses (apartment) of citizens, bases of rest etc. and
It is listed quarterly till 15 dates, following
Behind the accounting. Calculation in inspection of the Ministry of Taxes and Tax Collection of the Russian Federation on Temrjuksky area
It is given as a part of the quarter accounting reporting on
To the established form according to the application Б 2/1. Persons,
Stopping in houses (apartments) of citizens without a direction
The kvartirno-intermediary organisations, and also persons (except
Making travel under routeing books), living in
Tents, motor vehicles etc., pay resort gathering in
Banking establishments on the bill of Branch of federal exchequer
INN of 2352022673 abacus 40101810400000020002 in RKTS of Temryuk, BIK
040361000, a code 1400501 or the special representative
Administration of area to persons who then list the collected
Resort gathering on the bill of Branch of federal exchequer. At
To change by the payer of a place of residing within the resort
Districts gathering repeatedly is not raised. 5. CLEARING OF PAYMENT
RESORT GATHERING From payment of resort gathering are released:
Children are elderly till 16 years;
Invalids and persons accompanying them;
The persons who have arrived to resort districts in the office
Business trip, for study and a constant residence; men
At the age from 60 years, the woman at the age from 55 years;
Children coming to parents of specified age;
The persons arriving under permits and kursovkam in sanatorium, Houses
Rest, boarding houses, including small towns and bases of rest, and also
The following on planned tourist routes
The turistsko-operational enterprises and the organisations, making
Travel under routeing books during the period from January, 1st till May, 1st and
On October, 1st on December, 31st of calendar year. 6. The EXPENDITURE
MEANS of RESORT GATHERING the Means arriving from payment
Resort gathering, according to the estimate of expenses confirmed
Local governments, have the right to go them on:
- Development obshchekurortnoj infrastructures of resort districts and
Resorts; - carrying out of a complex research and
The hydro-geological jobs providing sanitary protection and
Rational use of natural medical resources,
berego-ukrepitelnye actions; - an accomplishment of territories and
Vacation spots;
- Working out and updating of projects of districts of the sanitary
Protection of resorts of local value; - marketing, advertising of resorts
And resort districts.
7. RESPONSIBILITY OF PAYERS AND THE CONTROL OF TAX BODIES
The control over receipt of means from resort gathering is assigned
On administrations of rural districts, inspection of the Ministry of Taxes and Tax Collection of the Russian Federation and OVD.
Responsibility for untimely payment of resort gathering bear
The citizens who are on vacation and simultaneously of the enterprise -
Collectors of the above-stated payment. For non-payment of gathering the physical
Persons bear administrative responsibility In the form of the penalty from 2 to
5 sizes of the minimum monthly payment established by the Law
Work of the Russian Federation. To the collectors specified in the river IV, measures are applied
Responsibility according to operating tax
The legislation.
The APPLICATION Б 2/1 In inspek on Temrk (full n First name, middle initial, last name from.
tsiju the Ministry of Taxes and Tax Collection of the Russian Federation the Stamp or an inspection mark juskomu to area of the Ministry of Taxes and Tax Collection of the Russian Federation on
To Temrjuksky area aimenovanie the enterprises) It is received vetstvennogo
Persons, phone (date) CALCULATION on resort gathering for 200 _
Б p/p.
Indicators.
By data platelshch ika.
According to inspection of the Ministry of Taxes and Tax Collection of the Russian Federation.
1.
Kol-in payers of resort gathering.
2.
The rate of gathering from 5 % from the minimum wage rate.
3.
The gathering sum (from the beginning of year).
4.
It is added for the previous period.
5.
To surcharge (+).
6.
To reduction (-).
The head the Chief accountant [First name, middle initial, last name signatures) Item M.
<$>
//* an information Source: Taman, 29.11.01
//* Reg. Nom. - 2111100244.13-------------------------------------------
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