364 ON INCOME TAX FROM FOREIGN JURIDICAL AND NATURAL PERSONS Presidium of the Supreme Soviet of the USSR, 12 May 1978. Ved. SSSR 1978 No. 20 item 312. The Presidium of the Supreme Soviet of the USSR decrees as follows: 1) Income, received by foreign juridical persons from the exercise on the ter- ritory of the USSR, either directly or through their representation, of activities which have been authorized in a duly established procedure, shall be subject to the imposition of income tax in the amount of 40 percent. 2) Income tax from foreign juridical persons shall be computed by the Ministry of Finance of the USSR, or upon its instruction, by local financial organs, on the basis of tax declarations submitted by the foreign juridical persons. In those instances where foreign juridical persons have received taxable income during the course of an entire calendar year, the tax declarations shall be sub- mitted not later than 1 February of the year following that in which the income was received. In case of cessation in the course of a calendar year of the activities, the income of which is subject to taxation, the declarations must be submitted within one
Review of Socialist Law (in 1992 continued as Review of Central and East European Law) – Brill
Published: Jan 1, 1978
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