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.

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