Tax revenues of municipal districts

1. Tax revenues from the following local taxes established by the representative bodies of municipal districts in accordance with the Russian Federation legislation on taxes and fees shall be allocated to the budgets of municipal districts:

land tax collected on interurban territories - at a rate of 100 percent;

property tax on physical persons collected on interurban territories - at a rate of 100 percent.

2. Tax revenues from the following federal taxes and fees, including taxes provided for under special tax regimes, shall be allocated to the budgets of municipal districts:

(as amended by Federal Law No. 63-FZ dated April 26, 2007)

personal income tax - at a rate of 10 percent;

(as amended by Federal Law No. 361-FZ dated November 30, 2011)

personal income tax collected on interurban territories - at a rate of 20 percent;

(this paragraph introduced by Federal Law No. 63-FZ dated April 26, 2007, as amended by Federal Law No. 361-FZ dated November 30, 2011)

single tax on imputed income for certain types of activities - at the rate of 100 percent;

(as amended by Federal Law No. 213-FZ dated July 24, 2009)

agricultural tax - at the rate of 35 percent;

(as amended by Federal Law No. 213-FZ dated July 24, 2009)

agricultural tax collected on inter-settlement territories - at the rate of 70 percent;

(paragraph introduced by Federal Law No. 63-FZ dated April 26, 2007, as amended by Federal Law No. 213-FZ dated July 24, 2009)

state fee (to be credited at the place of state registration, performance of legally significant actions or issuance of documents) - at the rate of 100 percent:

(as amended by Federal Law No. 63-FZ dated April 26, 2007)

in cases considered by general jurisdiction courts and justices of the peace (excluding the Supreme Court of the Russian Federation);

(as amended by Federal Law No. 63-FZ dated April 26, 2007)

paragraph has lost its force since January 1, 2008. - Federal Law No. 63-FZ dated April 26, 2007;

for state registration of vehicles, for temporary registration of previously registered vehicles at the place of their stay, for making changes to a previously issued vehicle passport, for issuing state registration plates "Transit" for vehicles, certificates for released number plates, certificates of compliance of the vehicle's construction with road safety requirements, inspection certificates for passing the state technical inspection, international inspection certificates, national driver's licenses, international driver's licenses, tractorist-mechanics (tractorist) certificates, temporary permits for the right to operate vehicles, for issuing educational institutions with certificates of compliance with equipment and outfitting of the educational process for consideration by the relevant authorities on accreditation, and for issuing these institutions with licenses for training tractorists and machine operators of self-propelled vehicles;

(as amended by Federal Law No. 374-FZ dated December 27, 2009)

this paragraph has lost its force since January 1, 2008 - Federal Law No. 63-FZ dated April 26, 2007;

for issuing a permit for installation of an advertising structure;

(as amended by Federal Law No. 160-FZ dated October 16, 2006)

for issuing a special permit by the local self-government authority of a municipal district for movement on a road of a vehicle carrying hazardous, heavy and (or) oversized cargo;

(this paragraph introduced by Federal Law No. 257-FZ dated November 8, 2007)

state duty for performing notarial actions by officials of the local self-government authority of a municipal district authorized in accordance with federal legislative acts to perform notarial actions in a populated area located on an inter-municipal territory and where there is no notary.

(this paragraph introduced by Federal Law No. 281-FZ dated December 25, 2008)

State fees for the issuance of licenses for the retail sale of alcoholic products, issued by local government bodies, shall be allocated to the budgets of municipal districts and cities of federal importance, Moscow and St. Petersburg, at a rate of 100 percent.

(paragraph introduced by Federal Law No. 374-FZ dated December 27, 2009)

3. Tax revenues from federal taxes and fees, including those provided under special tax regimes, and (or) regional taxes shall be allocated to the budgets of municipal districts in accordance with the rates established by the authorities of the subjects of the Russian Federation in accordance with Article 58 of this Code.

Source: "Budget Code of the Russian Federation" dated July 31, 1998 No. 145-FZ (as amended on December 3, 2012)