13% |
The tax rate shall be established in the amount of 13 per cent, unless otherwise stipulated by the Tax Code
|
9% |
The tax
rate shall be established in the amount of 9 per cent with respect to the
incomes from the share participation in the activity of organizations-residents
received in the form of dividends.
The tax
rate shall be established in the amount of 9 per cent with respect to the
incomes from mortgage-backed securities emitted before 01.01.2007, and also to
the incomes of settlers of trust mortgage collateral, which were received on
the base of acquisition of mortgage participation certificate, issued by the
trustee of mortgage collateral before 01.01.07.
|
35% |
- cost of prizes
and prizes received in competitions, games and other activities held with the
purposes of advertising goods, works and services, in the part exceeding the
amounts stated in Russian Tax Code;
- interest income
on bank in the part exceeding the amounts stated in Russian Tax Code;
- amounts of
economic gain on interest when the taxpayers receive borrowed funds in the part
exceeding the amounts specified in Russian Tax Code.
The tax rate shall be established in the amount of
35 percent with respect to the income which was received as a fee from the use
of monetary funds of members of credit consumer cooperative (shareholder of
cooperative), and also to the interest from using of funds obtained as loans
from members of credit consumer cooperative or associated members of credit
consumer cooperative, in the part exceeding the amounts specified in Russian
Tax Code.
|