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Added, transactions, entities, exempt, applied, imposes, situations, subject
VAT
VAT is imposed on all goods imported into Russia and is also …1….
to the sale of goods, work and services. According to the recent
amendments to the Tax Code the same VAT regime applies to goods
and services that are sold in or imported into territories under Russian
jurisdiction e.g., artificial islands and drilling platforms on the
continental shelf.
Current legislation ..2… a VAT rate of 18%
on the sale of most goods, work and services. A lower 10% rate is
applied to limited types of goods, such as pharmaceuticals, medical
equipment, and certain food products and periodicals. The export of
goods is ..3.. to 0% VAT. In addition, certain types of goods,
work, and services are ..4… from VAT (for example, land plots,
dwelling houses and apartments, lease of office space to accredited
representative offices and branches of foreign legal ..5… from
jurisdictions which apply reciprocal benefits, certain medical goods
and services, the sale of shares, derivatives and repo ….6…....
Social security contributions
Effective as of 1 January 2010, the Unified Social Tax, which
previously combined payments to the various Russian social funds,
was replaced by separate contributions to the State Pension Fund, the
Social Security Fund, the Federal Medical Insurance Fund and the
Territorial Medical Insurance Funds (the latter were excluded from the
list of recipients as of 1 January 2012).
Read the following texts and choose the correct form of the word in the singular/plural:
Personal income tax
Individuals who are defined as “Russian tax residents,” i.e. those who have been in the country for 183 days or more during any 12 consecutive months, are subject to personal income..1… tax / taxes on all their income, both that earned in Russia and that earned elsewhere.
Individuals who do not meet this…2…. criterion / criteria are subject to tax on any…3…
Income/incomes received from Russian sources. From 1 January 2001, Russia
has enacted various income tax rates, including: a 13% flat…..4… rate/rates
applicable to most types of income; a 9% rate applicable to dividend
income; a 35% rate applicable to income from gambling, lottery
prizes, deemed income from low-interest or interest-free loans (except
loans directed at new construction or acquisition of a residence) and
excessive bank…5… interest/interests; and a 30% rate applicable to Russian-source income received by non-residents.
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