Pensionye accumulation of the died will release from taxes
the State Duma at plenary session on Wednesday has passed in the third reading the law releasing from taxation on incomes of physical persons (NDFL) pension accumulation, paid to relatives of the died pensioner.
In the first reading the document has been accepted on December, 24th, 2008, in the second - on September, 11th, 2009. As the author of the bill the Legislative Assembly of the Omsk region has acted.
Changes are brought in article 217 of a part of the Russian Federation second the Tax code “ the Incomes which are not subject to the taxation (released from the taxation) “. It is offered to carry the sums of the pension accumulation considered in a special part of the individual personal account To the incomes released from payment NDFL, paid by assignees of the died insured person.
the Law will come into force not earlier than in a month from the date of its official publication and not earlier than the first of the next tax period on NDFL.
Now the Pension fund of the Russian Federation pays to assignees of the died insured persons of means of pension accumulation. It is thus kept NDFL at a rate of 13 %, and from the physical persons who are not tax residents of the Russian Federation, - at a rate of 30 %.
According to the law “ About labour pensions in the Russian Federation “ the insured person can at any time, having put in the statement in PFR, to define concrete persons from among relatives or from among other persons whom such payment can be made, and also establish, in what shares it is necessary to distribute between them means of pension accumulation. If the insured person defines as the assignee not the relative in this case the sums of pension accumulation at payment are subject to taxation NDFL, passes “ RIA Novosti news agency “