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.

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