Article 218. Standard Tax Deductions

1. When determining the size of the tax base according to Item 2 of Article 210 of the present Code, the taxpayer shall have the right to receive the following standard tax deductions:

1) In the amount of 3,000 roubles for each month over a tax period shall be applicable to the following categories of taxpayers:

persons who have contracted radiation sickness or any other diseases associated with the radiation effects due to the Chernobyl catastrophe or associated with projects to mitigate the consequences of the catastrophe at the Chernobyl Atomic Power Plant;

persons who developed disability due to the Chernobyl accident from among the persons who took part in the elimination of consequences of the accident within the limits of the alienation zone, or who are engaged in the operation or in any other works of the Chernobyl Atomic Power Plant (including those who have been sent temporarily or dispatched therefrom), the military servicemen and men liable for call-up who have been called up for special assemblies and attracted to the performance of works associated with the elimination of consequences of the Chernobyl accident, regardless of their stationing or works performed, and also the officers and men of bodies of internal affairs who were (are) serving in the alienation zone, persons who have been evacuated from the alienation zone and resettled from the settling-out zone, or who have left the said zones voluntarily, persons who have donated their bone marrow to save the lives of victims of the Chernobyl accident, regardless of the time that has passed since the moment of the bone marrow transplantation and the time when they became disabled in this connection;

persons who in 1986-1987 consequences of the Chernobyl accident within the limits of the alienation zone or who were engaged in that period in works associated with the evacuation of the population, material assets or agricultural animals, and in the operation or in any other works at the Chernobyl Atomic Power Plant (including those who were sent temporarily or dispatched therefrom);

military servicemen, citizens discharged from military service and also men liable for call-up who were called up for special assemblies and were attracted in that period to perform works associated with the elimination of consequences of the Chernobyl accident, including flight-operating and technical personnel of civil aviation, regardless of their stationing or works performed;

officers and rank and file members of internal affairs personnel, in particular the persons discharged from military service who were undergoing service in the alienation area of Chernobyl Atomic Power Plant in 1986-1987;

military servicemen, citizens discharged from military service and also men liable for call-up who were called up for military assemblies and participated in 1988-1990 in works on the object "Cover";

persons who became disabled, or who contracted radiation sickness, or any other diseases due to the accident in 1957 at the production association "Mayak" and the radioactive waste disposal into the river Techa from among persons who (including those who were temporarily sent or dispatched) in 1957-1958 participated directly in the works on the elimination of the consequences of the accident in 1957 at the production association "Mayak", and also who were engaged in works on conducting protection activities and rehabilitation of radioactively contaminated territories along the Techa river in 1949-1956, who (including those who were temporarily sent or dispatched) in 1959-1961 participated directly in eliminating the consequences of the accident at the production association "Mayak" in 1957, who were evacuated (resettled) from, and also who voluntarily left the populated localities which became exposed to radioactive contamination due to the accident in the 1957 at the production association "Mayak" and the radioactive waste disposal into the Techa river, including children - among them those who at the time of the evacuation (resettlement) were in the state of intra-uterine development, - and also the military servicemen and the civilian personnel of the military units and the special contingent evacuated in 1957 from the zone of radioactive contamination (in this case the voluntary leavers shall be defined as citizens who from September 29, 1957 until December 31, 1958 inclusive left the populated localities which were exposed to radioactive contamination due to the accident in 1957 at the production association "Mayak", and also those who from 1949 until 1956 inclusive left the populated localities which were exposed to radioactive contamination due to the radioactive waste disposal into the Techa river), persons who reside in the populated localities that were exposed to the radioactive contamination due to the accident in 1957 at the production association "Mayak" and the radioactive waste disposal into the Techa river where the mean annual effective equivalent irradiation dose on May 20, 1993 was still over 1 Mev (additionally, above the level of the natural radiation background for the given locality), persons who moved voluntarily to new places of residence from the populated localities exposed to radioactive contamination due to the accident in 1957 at the production association "Mayak" and the radioactive waste disposal into the Techa river, where the mean annual effective equivalent irradiation dose on May 20, 1993 was still over 1 Mev (additionally, above the level of the natural radiation background for the given locality);

persons who participated directly in the tests of nuclear weapons in the atmosphere and of combat radioactive substances, and in exercises employing such weapons before January 31, 1963;

persons who participated directly in underground nuclear weapons tests under conditions of non-standard radiation situations and the effect of other injurious effects of nuclear weapons;

persons who participated directly in the clean-up of radiation accidents that occurred at nuclear plants of surface and submarine ships and at any other military facilities whose accidents have been registered in the established procedure by the Ministry of Defence of the Russian Federation;

persons (including military servicemen) who participated directly in the works on the assembly of nuclear charges before December 31, 1961;

persons who participated directly in underground nuclear weapons tests, and in conducting and supporting the works on the collection and burial of radioactive substances.

invalids of the Great Patriotic war;

invalids of groups I, II, and III from among the military servicemen who became disabled due to a wound, a concussion or an injury received in the defence of the USSR or in the performance of any other duties of military service, or due to a disease associated with a stay at the front, from among former partisans, and also any other categories of invalids equated in the provision of pensions to said categories of military servicemen;

2) the tax deduction of 500 roubles for each month of a tax period shall be applicable to the following categories of taxpayers:

Heroes of the Soviet Union and Heroes of the Russian Federation, and also persons decorated with the Order of Glory of the three degrees;

civilian personnel of the Soviet Army, the Soviet Navy, bodies of internal affairs of the USSR and State security of the USSR, who held established posts in military units, staffs and institutions which comprised the Army in the Field in the period of the Great Patriotic war, or persons who were in that period in the cities, the participation in whose defence is included for such persons in the period of service for assigning a pension under the preferential terms established for servicemen of the units of the active Army;

participants in the Great Patriotic War, combat operations for the defence of the USSR out of the military servicemen who served in military units, headquarters and institutions incorporated in the army and former guerrillas;

persons who were in Leningrad in the period of its siege in the years of the Great Patriotic war from September 8, 1941 until January 27, 1944, regardless of the duration of staying there;

the former, (including minors) prisoners of concentration camps, ghettos and any other places of confinement created by Nazi Germany and its allies in the period of World War II;

invalids from childhood, and also invalids of the first and second groups;

persons who contracted radiation sickness or any other diseases connected with nuclear fuel, or caused by the consequences of radiation accidents at places of civil or military atomic operations, or as a result of tests, exercises or any other works associated with any types of nuclear installations, including nuclear weapons and space technology;

junior and medium-level medical personnel, physicians and other workers of the medical institutions (with the exception of persons whose professional activity is associated with the work with any type of source of ionizing radiation under the conditions of a radiation situation at their working place corresponding to the character of the work performed) who got an overdose of radiation when rendering medical aid and attending, in the period from April 26 to June 30, 1986, persons who suffered as a result of the Chernobyl accident and who are sources of ionizing radiation;

persons who have donated their bone marrow to save the lives of another persons;

industrial and office workers, and also former military servicemen, and officers and men of the bodies of internal affairs, staff members of institutions and bodies of the criminal and penal system who have since been discharged from service, that have contracted occupational diseases associated with radiation effects at works in the alienation zone of the Chernobyl Atomic Power Plant;

persons (including those who were temporarily sent or dispatched) who in 1957-1958 participated directly in the works on the clean-up of the consequences of the accident in 1957 at the production association "Mayak", and also persons who were engaged in the works on conducting the protective arrangements and the rehabilitation of the radioactively contaminated territories along the Techa river in 1949 - 1956;

persons who were evacuated (resettled) from, and also who left voluntarily the populated localities which became exposed to radioactive contamination due to the accident in 1957 at the production association "Mayak" and the radioactive waste-disposal into the Techa river, including children - among them those who at the moment of evacuation (resettlement) were in the state of intra-uterine development - and also former military servicemen and civilians of the military units and the special contingent evacuated in 1957 from the zone of radioactive contamination. In this case, the voluntary leavers shall be deemed to be citizens who from September 29, 1957 until December 31, 1958, inclusive, left the populated localities which were exposed to radioactive contamination due to the accident in 1957 at the production association "Mayak", and also those who from 1949 until 1956 inclusive left the populated localities which were exposed to radioactive waste disposal into the Techa river;

persons who were evacuated (including those who left voluntarily) in 1986 from the alienation zone which became exposed to radioactive contamination due to the Chernobyl accident, or who have been (are being) resettled from, including those who have left voluntarily, the fall-out zone in 1986 and in subsequent years, including children who at the moment of the evacuation were (are) in the state of intra-uterine development;

parents and spouses of military servicemen who died due to a wound, concussion or injury they suffered in the defence of the USSR or the Russian Federation or in the discharge of any other duties, or due to a disease associated with being at the front line, and also the parents and spouses of government officials who died in the discharge of their official duties. Said deduction shall be granted to spouses of diseased military servicemen and government officials, provided they have not remarried;

citizens who were dismissed from military service or were called up to military assemblies and who fulfilled overseas duty in the Republic of Afghanistan and any other countries where combat operations were conducted;

3) the tax deduction of 400 roubles for each month of a tax period shall be applicable to those categories of taxpayers that are not listed in Subitems 1 - 2 of Item 1 of the present Article and it shall be effective for up to a month in which their income calculated in progressive total from the start of the taxable period (which is covered by the tax rate laid down by Item 1 of Article 224 of the present Code) by the employer granting aforesaid standard tax deduction, has exceeded 20,000 roubles. Starting with the month when said income exceeds 20,000 roubles, the tax deduction established by the present Subitem shall not apply;

4) The tax deduction of 300 roubles for each month of a taxable period shall cover each child of those taxpayers who have in their care a child, the former being the parents or the spouses of the parents, or being guardians or trustees, and it shall be applicable up to the month when their income calculated in progressive total from the start of the taxable period (which is covered by the tax rate laid down by Item 1 of Article 224 of the present Code) by the employer granting aforesaid standard tax deduction, has exceeded 20,000 roubles. Starting with the month when said income exceeds 20,000 roubles, the tax deduction established by the present Subitem shall not apply.

The tax deduction of expenses for the maintenance of a child (children) established by the present Subitem shall be made for each child of up to 18 years of age, and also for each pupil of the daytime format of education, a post-graduate student, a staff physician, a student, a cadet up to the age of 24 years at the parents and (or) spouses, guardians or trustees.

Double tax deduction shall be made for widows (widowers), single parents, guardians or trustees. Said deduction for single parents, widows (widowers) shall terminate from the month following their marriage.

Said deduction shall be granted to widows (widowers), single parents, guardians or trustees on the basis of their written applications and documents confirming the right to such a deduction. In so doing, said deduction shall be granted to foreign natural persons, whose child (children) is situated outside the Russian Federation on the basis of documents certified by competent bodies of the state where the child (children) lives (live).

For the purposes of the present chapter a single parent shall be defined as a parent who is not officially married.

The tax base shall be reduced from the month of birth of the child (children) or the month when the guardianship (curatorship) is established, and is maintained up to the end of that year in which the child (children) has (have) reached the age stated in paragraph two of the present Subitem or in case of death of the child (children). The tax deduction is granted for a period of education of the child (children) at an educational institution, including a leave of absence which is to be duly made out during education.

2. The taxpayers who according to Subitems 1-3 of Item 1 of the present Article are entitled to more than one standard tax deduction shall be granted the largest of the corresponding deductions.

The standard tax deduction established by Subitem 4 of Item 1 of the present Article shall be granted irrespective of granting a standard tax deduction established by Subitems 1-3 of Item 1 of the present Article.

3. The standard tax deductions established by the present Article shall be granted to the taxpayer by one of the employers being a source of income disbursement at the choice of the taxpayer on the basis of his written application and documents confirming his right to such tax deductions.

If a taxpayer begins to work from a month different from the first month of a tax period the deductions specified in Subitems 3 and 4 Item 1 of the present article shall be granted by a given employer with the account taken of the income received since the beginning of the tax period from another employer whereby the taxpayer was provided with tax deductions. The amount of income received shall be documented by a statement of incomes received by the taxpayer issued by the tax agent in keeping with Item 3 Article 230 of the present Code.

4. If during a tax period the standard tax deductions were not granted to the taxpayer or were granted in a smaller amount than is stipulated by the present Article, upon termination of the tax period on the basis of the taxpayer's application, enclosed with the tax declaration and documents confirming the right to such deductions, the tax authorities shall recalculate the tax base with regard to granting standard tax deductions in the amounts stipulated by the present Article.