Income from sources in the Russian Federation
1. For the purposes of this chapter, income from sources in the Russian Federation includes:
1) dividends and interest received from a Russian organization, as well as interest received from Russian individual entrepreneurs and (or) a foreign organization in connection with the activities of its separate unit in the Russian Federation;
(as amended by Federal Laws dated 06.08.2001 No. 110-FZ, dated 24.07.2007 No. 216-FZ)
2) insurance payments upon occurrence of an insured event, including periodic insurance payments (annuities, pensions) and (or) payments related to the participant's share in the insurer's investment income, as well as redemption amounts received from a Russian organization and (or) from a foreign organization in connection with the activities of its separate unit in the Russian Federation;
(as amended by Federal Laws dated 29.12.2000 No. 166-FZ, dated 24.07.2007 No. 216-FZ)
3) income received from the use in the Russian Federation of author's or other related rights;
(subparagraph 3 as amended by Federal Law dated 29.12.2000 No. 166-FZ)
4) income received from renting out or otherwise using property located in the Russian Federation;
(subparagraph 4 as amended by Federal Law No. 166-FZ dated December 29, 2000)
5) income from the sale of:
real estate located in the Russian Federation;
in the Russian Federation shares or other securities, as well as participation interests in the charter capital of organizations;
in the Russian Federation shares, other securities, and participation interests in the charter capital of organizations received from participating in an investment partnership;
(paragraph introduced by Federal Law No. 336-FZ dated November 28, 2011)
claims to a Russian organization or foreign organization arising from the activities of its separate subdivision on the territory of the Russian Federation;
(as amended by Federal Law No. 216-FZ dated July 24, 2007)
other property located in the Russian Federation and belonging to an individual;
6) remuneration for the performance of labor or other duties, work performed, service rendered, or action taken in the Russian Federation. In this regard, remuneration paid to directors and other similar payments received by members of an organization's management body (board of directors or any similar body) - tax residents of the Russian Federation, whose place of location (management) is the Russian Federation, are considered as income derived from sources within the Russian Federation, regardless of where the managerial duties assigned to these persons were actually performed or from where the aforementioned remuneration was paid;
(as amended by Federal Law No. 166-FZ dated December 29, 2000)
6.1) remuneration and other payments for the performance of labor duties received by members of ship crews sailing under the State flag of the Russian Federation;
(subparagraph 6.1 introduced by Federal Law No. 305-FZ dated November 7, 2011)
7) pensions, allowances, scholarships and other similar payments received by the taxpayer in accordance with current Russian legislation or received from a foreign organization in connection with the activities of its separate unit in the Russian Federation;
(as amended by Federal Laws dated December 29, 2000 No. 166-FZ, July 24, 2007 No. 216-FZ)
8) excluded. - (Federal Law dated December 29, 2000 No. 166-FZ);
8) income received from the use of any means of transport, including maritime, river, air and road vehicles, in connection with transportation to the Russian Federation and (or) from the Russian Federation or within its territory, as well as fines and other penalties for delays (hold-ups) of such means of transport at loading (unloading) points within the Russian Federation;
(subparagraph 8 introduced by Federal Law dated December 29, 2000 No. 166-FZ)
9) income received from the use of pipelines, power transmission lines (PTL), optical fiber and (or) wireless communication lines, other means of communication, including computer networks, within the territory of the Russian Federation;
(Item 9 introduced by Federal Law No. 166-FZ dated December 29, 2000)
9.1) payments to successors of deceased insured persons in cases provided for by the legislation of the Russian Federation on compulsory pension insurance;
(Item 9.1 introduced by Federal Law No. 204-FZ dated December 29, 2004)
10) other income received by the taxpayer as a result of his activities in the Russian Federation1
Tax Code of the Russian Federation (Part Two): 117-FZ. 2000. ↩
Морфология
Род
Понятие «доходы от источников в рф» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | дохода от источников в РФ | доходов от источников в РФ |
| Д | доходу от источников в РФ | доходам от источников в РФ |
| В | доход от источников в РФ | доходы от источников в РФ |
| Т | доходом от источников в РФ | доходами от источников в РФ |
| П | доходе от источников в РФ | доходах от источников в РФ |