"Law and Security", the journal

Issue 1 (10), March 2004

Veterans need help

M.V.Barzhanova, Member of the Committee for Veterans' Affairs in the State Duma of Federal Assembly of the Russian Federation

Amendments to Tax Code of the Russian Federation were considered at one of the most recent meetings of Committee for Veterans' Affairs under State Duma of Federal Assembly of the Russian Federation. In conformity with the amendments made by the deputies veterans of World War II, veterans of operations at the territory of other states, veterans of military service and veterans of labour who apply the courts of general jurisdiction in order to defend their rights are proposed to become exempt from state duties with regard to court tried cases. Committee for Veterans' Affairs has approved the amendments proposed. They are supposed to be considered at the next plenary session within the second reading with regard to Tax Code.

Another section of amendments concerns Federal Law "About addenda to the 4th section of Tax Code of the Russian Federation and addenda to Article 19 of Law of the Russian Federation "About tax system basis in the Russian Federation" and about claiming those legislative acts of the Russian Federation concerning taxes and dues null and void ". In accordance with amendments by a number of deputies heirs (at law or by will) being the veterans of World War II or veterans or invalids of operations are proposed to become exempt from taxes on dwelling house, apartment, land lot succession.

The legislative proposal envisages increase of non-taxable sum:

  • from 85 thousand rubles to 200 thousand rubles when property succession, in conformity with our amendments this sum is proposed to be increased up to 300, 400 and 500 thousand. As a result this tax-exempt category encompasses old-type habitation, so called "Khruschev-epoch houses" most commonly inhabited by veterans nowadays;
  • from 8 thousand to 20 thousand rubles when donation.

Besides that in conformity with the proposed amendments the deputies suggest 3 times lower tax rates.

In conformity with financial and economic grounds submitted by RF Government when introduction of the draft federal law gain from inheritance or donation tax in 2004 during present 1,5 growth of inventory cost of immovable property drops by 5-10%. Along with it in recent years under conditions of approaching of inventory cost of immovable property to its market value approximately 2-3 times increase of taxes receipt is expected. In 2002 budget gains from inheritance or donation tax amounted to 561, 9 million rubles.

In accordance with information received from Ministry of Labour in reply to inquiry on 01.07.03 the following categories of citizens were residents of the Russian Federation:

  • invalids of World War II -382 829 people;
  • World War II participants declared invalids- 760 628 people. These are the citizens mostly born in 1920-th. Unfortunately this category is being constantly reduced.
  • invalids of operations-52 417 people.

Taking into consideration the provisions of the legislative proposal in conformity with which spouses, near relations, dependents, veterans and invalids of 1st and 2nd group are exempt from dwelling house, apartment, land lot succession tax, reduction of tax receipt is expected to be absolutely insignificant.

In conformity with Article 7 of RF Constitution "The Russian Federation is a social state, the policy is aimed at providing of facilities ensuring adequate life and free development of a person". To my mind the amendments proposed will be in line with the provisions about "a social state". As a result the amendment shall improve life of World War II participants and invalids as well as invalids of operations.

Barzhanova Margarita Valerievna in the State Duma of Federal Assembly of the Russian Federation of the third convocation was a member of Committee for Budget and Taxes. In the State Duma of the fourth convocation she is a member of Committee for Veterans' Affairs and a Chairman of Sub-committee for Co-operation with Committee for Budget and Taxes on the issues of financing of measures of social protection of veterans. Member of group "United Russia".

Journal content, archive, subscription: