С 2010 года правопреемники освобождаются от уплаты НДФЛ

{"ID":"370163","~ID":"370163","TAGS":"НДФЛ, пенсионный фонд","~TAGS":"НДФЛ, пенсионный фонд","NAME":"С 2010 года правопреемники освобождаются от уплаты НДФЛ","~NAME":"С 2010 года правопреемники освобождаются от уплаты НДФЛ","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"4070","~IBLOCK_SECTION_ID":"4070","DETAIL_TEXT":" \r\n\u003Cdiv align=\u0022justify\u0022\u003E\u003Cspan class=\u0022kobl-text-content\u0022\u003EС 1 января 2010 года вступит в силу закон*, освобождающий от налога на доходы физических лиц (НДФЛ) суммы пенсионных накоплений, которые выплачиваются правопреемникам умершего гражданина, имевшего право на накопительную часть пенсии.\u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EНапомним, средства пенсионных накоплений граждан, за которых уплачиваются страховые взносы на накопительную часть будущей пенсии, подлежат выплате в установленном порядке**, и выплачиваются правопреемникам в том случае, если смерть застрахованного лица наступила до назначения ему накопительной части трудовой пенсии.\u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EДо 1 января 2010 года органами Пенсионного фонда при выплате правопреемникам сумм пенсионных накоплений удерживался НДФЛ в размере 13\u0026#37;, а с физических лиц, не являющихся налоговыми резидентами РФ - в размере 30\u0026#37;.\u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EЗа 2008-2009 годы в пенсионные отделы нашей области за выплатами обратились 675 правопреемников, что составляет 15\u0026#37; от числа всех имеющих право на наследование накопительной части.\u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cb\u003E\u003Cspan class=\u0022kobl-text-content\u0022\u003EДля справки.\u003C\/span\u003E\u003C\/b\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003E* №220-ФЗ от 27 сентября 2009 года \u0026laquo;О внесении изменения в статью 217 части второй Налогового кодекса Российской Федерации\u0026raquo;.\u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003E** Постановление Правительства РФ № 741 от 03 ноября 2007 года \u0026laquo;Об утверждении Правил выплаты Пенсионным фондом РФ правопреемникам умершего застрахованного лица средств пенсионных накоплений\u0026raquo;.\u003C\/span\u003E\u003C\/div\u003E\r\n ","~DETAIL_TEXT":" \r\n\u003Cdiv align=\u0022justify\u0022\u003E\u003Cspan class=\u0022kobl-text-content\u0022\u003EС 1 января 2010 года вступит в силу закон*, освобождающий от налога на доходы физических лиц (НДФЛ) суммы пенсионных накоплений, которые выплачиваются правопреемникам умершего гражданина, имевшего право на накопительную часть пенсии.\u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EНапомним, средства пенсионных накоплений граждан, за которых уплачиваются страховые взносы на накопительную часть будущей пенсии, подлежат выплате в установленном порядке**, и выплачиваются правопреемникам в том случае, если смерть застрахованного лица наступила до назначения ему накопительной части трудовой пенсии.\u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EДо 1 января 2010 года органами Пенсионного фонда при выплате правопреемникам сумм пенсионных накоплений удерживался НДФЛ в размере 13\u0026#37;, а с физических лиц, не являющихся налоговыми резидентами РФ - в размере 30\u0026#37;.\u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EЗа 2008-2009 годы в пенсионные отделы нашей области за выплатами обратились 675 правопреемников, что составляет 15\u0026#37; от числа всех имеющих право на наследование накопительной части.\u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cb\u003E\u003Cspan class=\u0022kobl-text-content\u0022\u003EДля справки.\u003C\/span\u003E\u003C\/b\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003E* №220-ФЗ от 27 сентября 2009 года \u0026laquo;О внесении изменения в статью 217 части второй Налогового кодекса Российской Федерации\u0026raquo;.\u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003E** Постановление Правительства РФ № 741 от 03 ноября 2007 года \u0026laquo;Об утверждении Правил выплаты Пенсионным фондом РФ правопреемникам умершего застрахованного лица средств пенсионных накоплений\u0026raquo;.\u003C\/span\u003E\u003C\/div\u003E\r\n ","DETAIL_TEXT_TYPE":"html","~DETAIL_TEXT_TYPE":"html","PREVIEW_TEXT":"До 1 января 2010 органами Пенсионного фонда при выплате правопреемникам сумм пенсионных накоплений удерживался НДФЛ в размере 13\u0026#37;. 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