The State Duma adopted a law on new measures of tax support for citizens and businesses in the face of sanctions pressure. This is stated in the message of the State Duma.
According to the document, excise tax rates for excisable goods will be indexed by 4% in 2023-2025: for example, for 1 liter of anhydrous ethyl alcohol contained in such a product, an excise tax rate of 613 rubles is set for 2023, 638 rubles for 2024, 664 rubles for 2025.
In addition, services for connecting the population to gas distribution networks are exempt from VAT if gas is supplied to individuals for free, as well as services for the transmission or transportation of gas for the permanent burning of the Eternal Flame at military memorials. Gorenje
Also, the zero VAT rate will be applied to the sale of processed precious stones and rough natural diamonds by taxpayers engaged in mining to the State Fund of Precious Metals and Precious Stones of the Russian Federation, funds of precious metals and precious stones of the subjects of the Russian Federation, the Central Bank, banks, and other organizations (in this case, the zero rate applies only to rough natural diamonds).
In addition, the law assumes that taxpayers will be entitled to a social tax deduction in the amount they paid during the tax period for medical services provided to their children under 24 years of age studying full-time in educational organizations. In addition, citizens will be entitled to a social tax deduction for sports and wellness services provided to their children. A guardian will also be able to receive it.
The adopted law stipulates that when determining the income tax base, income in the form of funds or other property received under debt obligations, including loan agreements, agreements on financing participation in a loan (loan) (other similar funds or other property, regardless of the type of registration) will not be taken into account borrowings, including debt securities).
The document also introduces a norm on exemption for 2022 and 2023 from personal income tax of individuals from the sale of gold bullion. In addition, personal income tax will not be withheld in 2022 when a sanctioned broker transfers securities and funds of a taxpayer client to another broker with the simultaneous transfer of all rights and obligations under the relevant brokerage agreement on the specified "interim" calculation date.
