the main Terminology

ST 391 TI LG. NK RF Art.391 Procedure for determining the Tax Base

1. The tax base is determined for each land plot As its cadastral value, which entered into a unified state register of real estate and to be applied from January 1, which is a tax period, taking into account the features provided for in this article.

In relation to the land plot formed during tax period, the tax base in this tax period is defined as its cadastral value on the day of submission to the Unified State Register of Real Estate Information for Definition cadastral value Such a land plot.

Tax base in relation to the land plot located in the territories of several municipalities (in the territories of the municipality and cities of the federal significance of Moscow, St. Petersburg or Sevastopol), determined for each municipal education (cities of federal significance Moscow, St. Petersburg and Sevastopol). At the same time, the tax base regarding the share of the land plot located within the boundaries of the relevant municipality (cities of the federal significance of Moscow, St. Petersburg and Sevastopol) is defined as the share of the cadastral value of the entire land plot proportional to the specified share of the land plot.

Paragraphs fourth - seventh have lost strength. - Federal Law of 03.08.2018 N 334-FZ.

1.1. Changing the cadastral value of the land plot during the tax period is not taken into account when determining tax base In this and previous tax periods, unless otherwise provided by this clause.

The change in the cadastral value of the land plot due to the change in high-quality and (or) quantitative characteristics of the land plot is taken into account when determining the tax base from the date of entering into a single state register of real estate information that is the basis for determining cadastral value.

In case of changes in the cadastral value of the land plot due to correction technical error In the information of one state registry Real estate on the magnitude of cadastral value, as well as in the event of a decrease in cadastral value due to the correction of errors made in the definition of cadastral value, the revision of the cadastral value by decision of the Commission on the consideration of disputes on the results of the definition of cadastral value or a court decision in case of unreliability of information used in determining Cadastral value, information about the changed cadastral value, made to the Unified State Register of Real Estate, are taken into account when determining the tax base, starting from the date of the application for the purposes of taxing purposes of information about the changeable cadastral value.

In case of changes in the cadastral value of the land plot based on the establishment of its market value By decision of the Commission for the Consideration of Disputes on the results of the definition of cadastral value or a court decision, information on the cadastral value established by the decision of this Commission or the court decision made to the Unified State Register of Real Estate is taken into account when determining the tax base from the date of commencement of the application for the purposes of taxation of cadastral value, The subject of challenging.

2. The tax base is determined separately in relation to shares in the right common property On the land plot for which various persons recognize taxpayers or various tax rates are established.

3. Taxpayers organizations determine the tax base on their own on the basis of the information of the unified state register of real estate on each land plot belonging to them on the right of ownership or the right of permanent (perpetual) use.

4. For taxpayers - individuals The tax base is determined by the tax authorities on the basis of information that are submitted to the tax authorities by the authorities carrying out state cadastral records and state registration Rights on real estate.

5. The tax base is reduced by the magnitude of the cadastral value of 600 square meters Square of the land plot, which is constant (indefinite) use or lifelong inherited taxpayers belonging to one of the following categories:

1) Heroes of the Soviet Union, heroes Russian Federation, full cavaliers of the Order of Glory;

2) disabled I and II of disability groups;

3) disabled since childhood, disabled children;

4) veterans and disabled of the Great Patriotic War, as well as veterans and disabled hostilities;

5) individuals eligible for receipt social support In accordance with the Law of the Russian Federation "On the social protection of citizens who have been influenced by radiation due to the Chernobyl NPP" (as amended by the Law of the Russian Federation of June 18, 1992 N 3061-1), in accordance with Federal law From November 26, 1998 N 175-FZ "On the social protection of citizens of the Russian Federation, subjected to radiation due to an accident in 1957 at the production association" Lighthouse "and the discharges of radioactive waste into the Tcha River" and in accordance with the Federal Law of January 10, 2002 N 2-FZ "On social guarantees to citizens who are subjected to radiation impact due to nuclear tests at the Semipalatinsky landfill";

6) individuals who took part in the special risk divisions directly participate in the tests of nuclear and thermonuclear weapons, eliminating accidents of nuclear facilities on the means of weapons and military facilities;

7) individuals who received or suffered radiation disease or with disabilities as a result of tests, exercises and other works related to any kind of nuclear facilities, including nuclear weapons and spacecraft;

8) pensioners receiving pensions appointed in the manner prescribed by pension legislation, as well as persons who have reached the age of 60 and 55 years (, accordingly, men and women), in accordance with the legislation of the Russian Federation, monthly lifetime content is paid;

9) individuals appropriate to the conditions necessary for the appointment of a pension in accordance with the legislation of the Russian Federation, which operated on December 31, 2018;

10) individuals with three and more juvenile children.

6.1. Reducing the tax base in accordance with paragraph 5 this article (Tax deduction) is made in relation to a land plot for the choice of the taxpayer.

Notification of the chosen land plot for which the tax deduction is applied, it seems to be a taxpayer in tax authority In its choice, no later than December 31, a tax period, starting with which the tax deduction is applied to the specified land plot.

Paragraph has lost strength. - Federal Law of 15.04.2019 N 63-FZ.

In case of failure to submit a taxpayer who has the right to use tax deduction, notifications about the chosen land plot tax deduction is provided with respect to one land plot with the maximum amount of tax.

The form of notification is approved by the federal executive authority authorized to control and oversight in the field of taxes and fees.

7. In the event that when applying a tax deduction in accordance with this article, the tax base takes a negative value, in order to calculate the tax, such a tax base is taken equal to zero.

8. Until January 1 of the year, following the year of approval in the territories of the Republic of Crimea and the city of the federal significance of Sevastopol, the results of a mass cadastral assessment land plotsThe tax base against land plots located in the territories of these constituent entities of the Russian Federation is determined on the basis of the regulatory price of the Earth established on January 1 of the relevant tax period by the executive authorities of the Republic of Crimea and the city of the federal value of Sevastopol.

Ministry of Finance of the Russian Federation
Department of Tax and Customs Tariff Policy

LETTER

[On the procedure for reducing the tax base land tax on non-taxable tax the amount established by]

The Department of Tax and Customs Tariff Policy reviewed your letter on the procedure for reducing the tax base for a land tax on a non-taxable amount established by paragraph 5 of Article 391 of the Tax Code of the Russian Federation (hereinafter - the Code), and reports the following.

According to paragraph 5 of Article 391 of the Code, the tax base for land tax decreases on a non-taxable amount in the amount of 10,000 rubles per taxpayer on the territory of one municipality (cities of the federal importance of Moscow and St. Petersburg) in relation to the land plot, which is constant ( indefinite) use or lifelong inherited by the possession of the categories of taxpayers specified in this paragraph of Article 391 of the Code.

Thus, if the taxpayer (including individual entrepreneur), having the right to benefit in the form of a decrease in the tax base for a non-taxable amount, has several land plots, which are located on the territory of one municipality, then a decrease in the tax base for non-taxable tax should be carried out in respect of only one of these sites.

At the same time, the taxpayer must independently determine the tax base for which land plot will be reduced by the tax authority, omitting the tax authority about it at the location of the land plot, by submitting an application together with documents confirming the right to reducing the tax base for land tax in order provided for in paragraph 6 of Article 391 of the Code.

If the taxpayer, which has the right to benefit in the form of a decrease in the tax base for a non-taxable amount, has one land plot in several municipalities, then the tax base should be reduced to each of these areas.

In relation to the land plot in general dolly ownership, We note that according to paragraph 1 of Article 392 of the Code of Code, the tax base against land plots in total ownership is determined for each of the taxpayers who are owners of this land plot proportionally its share in overall validity.

Therefore, on this land plot, the reduction on the total tax is applied only to the tax base coming to the share of the land plot, which belongs to the taxpayer, having the right to reduce the tax base in accordance with paragraph 5 of Article 391 of the Code.

On the application of benefits in the form of a decrease in the tax base for land tax on a non-taxable amount by the amount of persons specified in paragraph 8 of Article 154 of the Federal Law of August 22, 2004 N 122-FZ "On Amendments to Legislative Acts of the Russian Federation and recognition by the invalid legislative acts of the Russian Federation in connection with the adoption of federal laws "On Amendments and Additions to the Federal Law" On general principles Organizations of legislative (representative) and executive bodies of public authority of the constituent entities of the Russian Federation "and" on the general principles of the organization local governments In the Russian Federation "(hereinafter referred to as the Federal Law No. 122-ФЗ), noted.

Based on paragraph 1 of Article 56 of the Code, tax benefits and fees are recognized by individual categories of taxpayers and payers of fees provided by law on taxes and fees benefits compared to other taxpayers or payers of fees, including the ability to not pay the tax or collecting or paying them in a smaller amount.

At the same time, paragraph 15 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of February 28, 2001, N 5 determined that the relevant heads of the Second Code would continue to be entered into force of the relevant heads of the Second Code regarding tax benefits, regardless of whether what legislative act They are included: connected or not related to tax issues.

Considering the foregoing, we believe that since persons defined in paragraph 8 of Article 154 of the Federal Law 122-ФЗ, not belonging to Article 1 of the Code to the legislation on taxes and fees, are not specified in paragraph 5 of Article 391 of the Code, the former minors of the fascism It is entitled to apply benefit in the form of a decrease in the tax base for land tax on non-taxable amount.

At the same time, if the former juvenile prisoners of fascism belong to those specified in paragraph 5 of Article 391 by the Code of Taxpayers, for example, to disabled people with III degree of restriction of labor activities or have the I and II group of disability, established before January 1, 2004 without making a conclusion On the degree of restriction of the ability to work, or are disabled since childhood (subparagraphs 2 and 3 of paragraph 5 of Article 391 of the Code), then they have the right to reduce the tax base for land tax in the Code of Article 391 established by clause 5 of Article 391.

In accordance with Article 388 of the Code, the land tax by taxpayers recognize organizations and individuals with land plots on the right of ownership, the right of permanent (indefinite) use or the right of life inherited ownership. Not recognized by taxpayers organizations and individuals in relation to land plots that are on the right of gratuitous urgency or transferred to them under the lease agreement.

Thus, persons with land plots on the right of ownership, the right of permanent (perpetual) use or the right of life inherited ownership, when transferring land plots to lease, remain taxpayers of land tax and, therefore, in relation to those specified in paragraph 5 of Article 391 of the Taxpayer Code, persistent The right to reduce the tax base for a non-taxable amount established by the Code.

Director Department
M.A.Mhotorin

Application. A letter of FTS dated July 4, 2006 N 01-2-02 / 729

Federal tax Service In connection with the requests of tax authorities and taxpayers about the taxation of land tax of land plots under the property, constant (indefinite) use or lifelong inherited taxpayers who are entitled to land tax in the form of a non-taxable amount established in accordance with paragraph 2 Articles 387 and paragraph 5 of Article 391 of the Tax Code of the Russian Federation (hereinafter - the Codex), reports the following ..

In accordance with paragraph 1 of Article 388, paragraphs 1 and 3 of Article 391, paragraph 3 of Article 396 of the Code, the land tax by taxpayers are recognized by organizations and individuals with land plots on the right of ownership, the right of permanent (indefinite) use or the right of life inherited ownership.

The tax base for land tax is determined in relation to each land plot as its cadastral value as of January 1, which is a tax period.

The amount of tax (the amount of advance payments for the tax), payable to the budget by taxpayers, which are individuals, is calculated by the tax authorities.

Taxpayers - individuals who are individual entrepreneurs determine the tax base on their own on land plots used in entrepreneurial activities, on the basis of the information of the State Land Cadastre on each land plot belonging to them on ownership, the right of permanent (indefinite) use or lifelong inherited possessions.

According to paragraph 5 of Article 391 of the Code, the tax base is reduced by a taxable amount in the amount of 10,000 rubles per taxpayer in the territory of one municipality (cities of the federal significance of Moscow and St. Petersburg) in relation to the land plot, which is permanent (indefinite) or lifelong inherited possession of the categories of taxpayers specified in paragraph 5 of Article 391 of the Code.

Clause 2 of Article 387 of the Code, it is determined that when establishing land tax regulatory legal acts representative bodies of municipalities (laws of cities of the federal significance of Moscow and St. Petersburg) can also be established tax breaks, the grounds and procedure for their use, including the establishment of the size of a non-taxable amount for individual categories of taxpayers (paragraph 2 of Article 387 of the Code).

Considering that the procedure for taxation of land plots owned by constant (indefinite) use or lifelong inherited ownership of taxpayers who have the right to land tax in the form of a non-taxable amount, in some cases, the chapter 31 "land tax" of the Code is not settled, The Federal Tax Service of Russia requests explanations on the following issues:

- in what order is taken into account the privileges of land tax in the form of a non-taxable amount, if the taxpayer owns several land plots, which are located on the territory of one municipality and are subject to various tax rates;

- in what order is taken into account the privileges for land tax in the form of a non-taxable amount, if the taxpayer owns several land plots, which are located on the territory of two and more municipalities supervised by different tax authorities;

- The tax base against land plots in total share ownership is determined for each of the taxpayers who are owners of this land plot, in proportion to its share in overall ownership. In this case, the amount undersounted by tax extends to each of the shares of the land plot or only one share of this land plot;

- The taxpayer - an individual entrepreneur owns two land plots in one municipality, one of which uses for commercial purposes, the second plot is under a personal subsidiary economy. In the first section, it calculates the amount of the tax on its own, according to the second - calculates the tax authority. Taxation of land plots is made by different rates. An individual entrepreneur has the right, having reducing the tax base for one land plot on a non-taxable amount, under-use unsupported by the amount of the tax to declare on another site;

- The taxpayer - an individual has several land plots in one municipality. If the amount is not taxable, the amount applies to one land plot, then to which - with the largest cadastral value of the land plot or with the smallest? Will this case be taken into account the application of the taxpayer on the use of non-taxable amount or the tax authority will determine such a land plot;

- Clause 8 of Article 154 of the Federal Law of 22.08.2004 N 122-FZ found that the former minors living in the Russian Federation, ghetto, other places of compulsory content created by the fascists and their allies in the period. World War II recognized as disabled due common disease, labor injury and other reasons (with the exception of persons, the disability of which came due to their unlawful actions) are provided with the benefits established for the disabled of the Great Patriotic War. The rest of the former juvenile prisoners of fascism are provided by the benefits established for the participants of the Great Patriotic War from the number of servicemen. Whether the right to the privilege of land tax in the form of a non-taxable amount of the specified categories of persons is entitled;

- The taxpayer - an individual specified in the list marked in paragraph 5 of Article 391 of the Code, provides for rent its land plot to another person, while the rental fee receives a rent. Is it possible this case Apply a land tax benefit in the form of a non-taxable amount to the landlord land plot?

The text of the document is drilled by.

1. The tax base is determined for each land plot as its cadastral value indicated in the Unified State Real Estate Register as of January 1, which is a tax period, taking into account the features provided for in this article.

With regard to the land plot formed during the tax period, the tax base in this tax period is defined as its cadastral value on the day of the application to the Unified State Register of Real Estate Information, which are the basis for determining the cadastral value of such a land plot.

(paragraph introduced by federal law of 28.11.2009 N 283-FZ, as amended by federal laws of 04.10.2014 N 284-FZ, from 30.11.2016 N 401-FZ)

The tax base against the land plot located in the territories of several municipalities (in the territories of the municipality and cities of the federal significance of Moscow, St. Petersburg or Sevastopol), is determined for each municipal education (the cities of the federal significance Moscow, St. Petersburg and Sevastopol). At the same time, the tax base regarding the share of the land plot located within the boundaries of the relevant municipality (cities of the federal significance of Moscow, St. Petersburg and Sevastopol) is defined as the share of the cadastral value of the entire land plot proportional to the specified share of the land plot.

(paragraph is introduced by federal law of 24.07.2007 N 216-FZ, as amended by Federal Law of November 29, 2014 N 379-FZ)

Paragraphs fourth - seventh have lost strength. - Federal Law of 03.08.2018 N 334-FZ.

1.1. The change in the cadastral value of the land plot during the tax period is not taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this clause.

In the event of a change in the cadastral value of the land plot due to the correction of a technical error in the information of the Unified State Register of Real Estate on the magnitude of cadastral value, as well as in the event of a decrease in cadastral value due to the correction of errors made in the definition of cadastral value, the revision of the cadastral value by decision of the dispute review committee On the results of the definition of cadastral value or a court decision, in case of unreliability of information used in the definition of cadastral value, information about the changed cadastral value, made to the Unified State Register of Real Estate, are taken into account when determining the tax base from the date of commencement of the application for the purposes of taxation of information about the changing cadastral value .

In the event of a change in the cadastral value of the land plot based on the establishment of its market value by decision of the Commission for the consideration of disputes on the results of the definition of cadastral value or a court decision, information about the cadastral value established by the decision of this Commission or the court decision made to the Unified State Register of Real Estate, taken into account when determining Tax base Starting from the date of commencement of application for the purposes of taxation of cadastral value, which is a challenge.

(p. 1.1 introduced by Federal Law of 03.08.2018 N 334-FZ)

2. The tax base is determined separately in relation to the share in the legal ownership of the land plot for which taxpayers are recognized by various faces or various tax rates are established.

(as amended by federal laws of 28.11.2009 N 283-FZ, from 30.11.2016 N 401-FZ)

4. For taxpayers - individuals, the tax base is determined by the tax authorities on the basis of information that are submitted to the tax authorities by the authorities carrying out state cadastral records and the state registration of rights to real estate.

(as amended by federal laws of 28.11.2009 N 283-FZ, from 04.10.2014 N 284-FZ, from 04.11.2014 N 347-FZ, from 30.11.2016 N 401-FZ)

5. The tax base is reduced by the magnitude of the cadastral value of 600 square meters of the area of \u200b\u200bthe land plot area, which is constant (indefinite) use or lifelong inherited ownership of taxpayers belonging to one of the following categories:

(as amended by Federal Law of 28.12.2017 N 436-FZ)

1) the heroes of the Soviet Union, the heroes of the Russian Federation, full cavaliers of the Order of Glory;

2) disabled I and II of disability groups;

(PP. 2 as amended by Federal Law of 04.10.2014 N 284-FZ)

3) disabled since childhood, disabled children;

(as amended by Federal Law of 03.08.2018 N 334-FZ)

4) veterans and disabled of the Great Patriotic War, as well as veterans and disabled hostilities;

5) individuals who have the right to receive social support in accordance with the Law of the Russian Federation "On the social protection of citizens who are influenced by radiation due to the catastrophe at the Chernobyl NPP" (as amended by the Law of the Russian Federation of June 18, 1992 N 3061-1), In accordance with the Federal Law of November 26, 1998, N 175-FZ "On the social protection of citizens of the Russian Federation, subjected to radiation due to an accident in 1957 at the production association" Lighthouse "and the discharges of radioactive waste into the Tcha River and in accordance with the Federal Law On January 10, 2002, N 2-FZ "On social guarantees to citizens subjected to radiation impact due to nuclear tests at the Semipalatinsky landfill";

(PP. 8 introduced by federal law of 28.12.2017 N 436-FZ)

9) individuals relevant to the conditions necessary for the appointment of a pension in accordance with the legislation of the Russian Federation, which operated on December 31, 2018.

(PP. 9 introduced by Federal Law of 30.10.2018 N 378-FZ)

6.1. Reducing the tax base in accordance with paragraph 5 of this article (tax deduction) is made in relation to one land plot on the choice of the taxpayer.

The notice of the chosen land plot in respect of which the tax deduction is applied, is submitted by the taxpayer to the tax authority in its choice until November 1, which is a tax period, starting with regard to the specified land plot, a tax deduction is applied.

The taxpayer who submitted to the tax authority notice of the chosen land plot was not entitled after November 1, which is a tax period, starting with which the tax deduction is applied to the specified land plot, to submit a refined notification with a change in the land plot in respect of which in the specified tax period Applied tax deduction.

In case of failure to provide a taxpayer who has the right to apply tax deductions, notifications of the chosen land plot tax deduction is provided with respect to one land plot with the maximum amount of tax.

The form of notification is approved by the federal executive authority authorized to control and oversight in the field of taxes and fees.

(clause 6.1 introduced by federal law of 28.12.2017 N 436-FZ)

7. In the event that when applying a tax deduction in accordance with this article, the tax base takes a negative value, in order to calculate the tax, such a tax base is taken equal to zero.

(p. 7 as amended by Federal Law of 28.12.2017 N 436-FZ)

8. Until January 1 of the year, following the year of approval in the territories of the Republic of Crimea and the city of the federal significance of Sevastopol, the results of the mass cadastral assessment of land plots, the tax base against land plots located in the territories of these constituent entities of the Russian Federation is determined on the basis of the regulatory price of the Earth established On January 1, the appropriate tax period by the executive authorities of the Republic of Crimea and the city of the federal significance of Sevastopol.

The tax base is determined in relation to each land plot as its cadastral value specified in the Unified State Real Estate Register as of January 1, which is a tax period, taking into account the features provided for in this article.

Paragraphs fourth - seventh have lost strength. - Federal Law of 03.08.2018 N 334-FZ.

The change in the cadastral value of the land plot during the tax period is not taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this clause.

The tax base is determined separately in relation to the share of the right of common ownership of the land plot for which various faces are recognized by taxpayers or various tax rates are established.

Taxpayers-organizations determine the tax base on their own on the basis of the information of the unified state register of real estate on each land plot belonging to them on the right of ownership or the right of permanent (indefinite) use.

For taxpayers - individuals, the tax base is determined by the tax authorities on the basis of information that are submitted to the tax authorities by the authorities carrying out state cadastral accounting and state registration of rights to real estate.

The tax base decreases by the magnitude of the cadastral value of 600 square meters of the area of \u200b\u200bthe land plot, which is owned, permanent (indefinite) use or lifelong inherited ownership of taxpayers belonging to one of the following categories:

1) the heroes of the Soviet Union, the heroes of the Russian Federation, full cavaliers of the Order of Glory;
2) disabled I and II of disability groups;
3) disabled since childhood, disabled children;
4) veterans and disabled of the Great Patriotic War, as well as veterans and disabled hostilities;
5) individuals entitled to receive social support in accordance with the Law of the Russian Federation "On the social protection of citizens who are influenced by the Radiation due to a catastrophe at the Chernobyl NPP" (as amended by the Law of the Russian Federation of June 18, 1992 N 3061-1), In accordance with the Federal Law of November 26, 1998 N 175-FZ "On the social protection of citizens of the Russian Federation, subjected to radiation due to the accident in 1957 at the production association" Lighthouse "and the discharges of radioactive waste into the Tcha River and in accordance with the Federal Law on On January 10, 2002, N 2-FZ "On social guarantees to citizens subjected to radiation impact due to nuclear tests at the Semipalatinsky landfill";
6) individuals who took part in the special risk divisions directly participate in the tests of nuclear and thermonuclear weapons, eliminating accidents of nuclear facilities on the means of weapons and military facilities;
7) individuals who received or suffered radiation disease or with disabilities as a result of tests, exercises and other works related to any kind of nuclear facilities, including nuclear weapons and spacecraft;
8) pensioners receiving pensions appointed in the manner prescribed by pension legislation, as well as persons who have reached the age of 60 and 55 years (, accordingly, men and women), in accordance with the legislation of the Russian Federation, monthly lifetime content is paid;
9) individuals relevant to the conditions necessary for the appointment of a pension in accordance with the legislation of the Russian Federation, which operated on December 31, 2018.

Reducing the tax base in accordance with paragraph 5 of this article (tax deduction) is made in relation to one land plot on the choice of the taxpayer.

The form of notification is approved by the federal executive authority authorized to control and oversight in the field of taxes and fees.

In case, when applying a tax deduction in accordance with this article, the tax base takes a negative value, in order to calculate the tax, such a tax base is taken equal to zero.

Until January 1 of the year, following the year of approval in the territories of the Republic of Crimea and the city of the federal significance of Sevastopol, the results of a mass cadastral assessment of land plots, the tax base against land plots located in the territories of these constituent entities of the Russian Federation is determined on the basis of the regulatory price of the Earth established on 1 January of the appropriate tax period by the executive authorities of the Republic of Crimea and the city of the federal value of Sevastopol.

The provisions of Article 391 of this Code (in the editors of the Federal Law of November 4, 2014 N 347-FZ) apply to tax periods since 2015 - see paragraph 8 of Article 5 of the Federal Law of November 4, 2014 N 347-FZ.

____________________________________________________________________
1. The tax base is determined with respect to each land plot as its cadastral value as of January 1, which is a tax period.

With regard to a land plot formed during the tax period, the tax base in this tax period is defined as its cadastral value at the date of the land plot on the state cadastral record.

(Paragraph is additionally included from January 1, 2010 by the Federal Law of November 28, 2009 N 283-FZ; as amended by the Federal Law of October 4, 2014 by the Federal Law of October 4, 2014 N 284-FZ.

____________________________________________________________________
The second edition paragraph from January 1, 2010 is considered a paragraph of the third of this edition - the Federal Law of November 28, 2009 N 283-FZ.

____________________________________________________________________
The tax base against the land plot located in the territories of several municipalities (in the territories of the municipality and cities of the federal significance of Moscow, St. Petersburg or Sevastopol), is determined for each municipal education (the cities of the federal significance Moscow, St. Petersburg and Sevastopol). At the same time, the tax base regarding the share of the land plot located within the boundaries of the relevant municipality (cities of the federal significance of Moscow, St. Petersburg and Sevastopol) is defined as the share of the cadastral value of the entire land plot proportional to the specified share of the land plot.

(Paragraph is additionally included from January 1, 2008 by the Federal Law of July 24, 2007 N 216-FZ; as amended by the Federal Law of November 29, 2014 No. 379-FZ from January 1, 2015.

Changes in the cadastral value of the land plot due to the correction of a technical error made by the body exercising state cadastral records when conducting state Cadastre Real estate is taken into account when determining the tax base, starting from the tax period, in which such technical error was allowed.

(Parazac is additionally included from January 1, 2015 by the Federal Law of October 4, 2014 N 284-FZ)
In case of changes in the cadastral value of the land plot by decision of the Commission on the consideration of disputes on the results of the definition of cadastral value or a court decision in the manner established by Article 24.18 of the Federal Law of July 29, 1998, N 135-FZ "On Assessment Activities in the Russian Federation", information about cadastral The cost established by the decision of this Commission or the court decision is taken into account when determining the tax base since the tax period in which the appropriate application for the revision of cadastral value is submitted, but not earlier the date of application in the State Cadastre of the cadastral value, which was the subject of challenging.

(Parazac is additionally included from January 1, 2015 by the Federal Law of October 4, 2014 N 284-FZ)
2. The tax base is determined separately in relation to the share in the legal ownership of the land plot for which taxpayers are recognized by various faces or various tax rates are established.

3. Taxpayers organizations determine the tax base on their own on the basis of information of the State Cadastre of Real Estate on each land plot belonging to them on the right of ownership or the right of permanent (perpetual) use (paragraph in the wording enacted from January 1, 2010 by the Federal Law of November 28 2009 N 283-FZ.

4. For taxpayers - individuals, the tax base is determined by the tax authorities on the basis of information that are submitted to the tax authorities by the authorities carrying out state cadastral records, maintaining a state real estate cadastre and state registration of rights to immovable property and transactions with it.

(Clause as amended from January 1, 2010 by the Federal Law of November 28, 2009 N 283-FZ; as amended, entered into force on January 1, 2015 by the Federal Law of October 4, 2014 N 284-FZ; in the editorial office The federal law of November 4, 2014 No. 347-FZ from January 1, 2015.

5. The tax base decreases for a non-taxable amount of $ 10,000 per taxpayer on the territory of one municipality (cities of the federal significance of Moscow, St. Petersburg and Sevastopol) in relation to the land plot, which is permanent (indefinite) use or lifelong Inheritable ownership of the following categories of taxpayers:
(Paragraphs in the editorial office entered into force from January 1, 2015 by the Federal Law of November 29, 2014 N 379-FZ.

1) the heroes of the Soviet Union, the heroes of the Russian Federation, full cavaliers of the Order of Glory;
2) disabled 1 and 2 disability groups;
(Subparagraph in the editorial office entered into force on January 1, 2015 by the Federal Law of October 4, 2014 N 284-FZ.

3) disabled since childhood;
4) veterans and disabled of the Great Patriotic War, as well as veterans and disabled hostilities;
5) individuals entitled to receive social support in accordance with the Law of the Russian Federation "On the social protection of citizens who are influenced by the Radiation due to a catastrophe at the Chernobyl NPP" (as amended by the Law of the Russian Federation of June 18, 1992 N 3061-1), In accordance with the Federal Law of November 26, 1998 N 175-FZ "On the social protection of citizens of the Russian Federation, subjected to radiation due to the accident in 1957 at the production association" Lighthouse "and the discharges of radioactive waste into the Tcha River and in accordance with the Federal Law on On January 10, 2002, N 2-FZ "On social guarantees to citizens subjected to radiation impact due to nuclear tests at the Semipalatinsky landfill";
6) individuals who took part in the special risk divisions directly participate in the tests of nuclear and thermonuclear weapons, eliminating accidents of nuclear facilities on the means of weapons and military facilities;
7) individuals who have received or having suffered a radiation disease or with disabilities as a result of tests, exercises and other works related to any kind of nuclear facilities, including nuclear weapons and spacecraft.

6. Reducing the tax base for non-taxable tax, established by paragraph 5 of this article, is made on the basis of documents confirming the right to reduce the tax base submitted by the taxpayer to the tax authority at the location of the land plot.

The procedure and deadlines for submission by taxpayers of documents confirming the right to reduce the tax base are established by regulatory legal acts of representative bodies of municipalities (laws of the cities of the federal significance of Moscow, St. Petersburg and Sevastopol). At the same time, the deadline for submission of documents confirming the right to reduce the tax base cannot be established later than February 1 of the year following the expired tax period.

(Paragraph supplemented from January 1, 2011 by the Federal Law of July 27, 2010 N 229-FZ; as amended, entered into force from January 1, 2015 by the Federal Law of November 29, 2014 N 379-FZ.

____________________________________________________________________
From July 1, 2016, by the Federal Law of December 29, 2015, N 396-FZ to clause 6 of this article will be amended.

____________________________________________________________________
7. If the amount of non-taxable amount provided for in paragraph 5 of this article exceeds the amount of the tax base defined in relation to the land plot, the tax base is taken equal to zero.

(Item is additionally included from January 1, 2015 by the Federal Law of November 29, 2014 N 379-FZ)

Articles on the topic

Protection against a fraudster: Is it worth insuring plastic cards

Customer service of the Internet service "Buy non-copy" in the infrastructure "Golden Crown - repayment of loans Buy not a copy early repayment

Ways to watch the blacklist of bank debtors in what a negative in the bank home loan

Home Credit and Finance Bank

Home Credit Bank updated your logo Do you know what

Home Credit: Check Offer on Credit

The main conditions of the car loan

Credit Cards with Online Application

Popular

"SYNDIKA" in fire: how much the owner of the shopping center and its tenants lost The losses of the owners of the Sindica burnt on Sunday are at least 5.5 billion rubles, the loss of several hundred tenants - at least 6 ...

Step-by-step instructions, how to return money for the wrong CBM on the OSAGO, and a sample application for refund With trouble-free driving. The implementation of a number of simple steps will allow in the future to acquire insurance at its real value. Changing the size of the coefficient ...

Investment insurance of life with the payment of additional income I have repeatedly witnessed how bank workers actively fell offering people the policy of cumulative and investment insurance ...