of December 12, 2012 No. ED-4-3/21192 @
About income tax
The Federal Tax Service concerning taxation on the income of physical persons of income gained by citizens in the form of the parcels of land which are free of charge provided in property from the state-owned or municipal property reports the following.
Since November 29, 2012 new edition of Item 41 of article 217 of the Tax Code of the Russian Federation (further - the Code) became effective according to which since January 1, 2009 the income gained by the taxpayer in property free of charge in the form of premises and (or) the parcel of land from the state-owned or municipal property in the cases and procedure established by the legislation of the Russian Federation, the legislation of subjects of the Russian Federation is exempted from taxation on income of physical persons.
These changes are made by the Federal Law of 29.11.2012 N 205-FZ "About modification of part the second the Tax Code of the Russian Federation".
Before introduction of amendments to the Code the specified income was subject to taxation on the income of physical persons in generally established procedure.
According to Item 7 of article 78 of the Code the application for return of the amount of excessively paid tax can be submitted within three years from the date of payment of the specified amount.
That is behind return of the amount of the tax on income gained in the form of the parcel of land which is free of charge provided in property from the state-owned or municipal property paid by the taxpayer it shall provide the tax declaration for 2009 in form 3-NDFL before the termination of 2012.
In this regard FNS of Russia charges to organize work on informing the citizens who gained the above-stated income in 2009 and paid from it the corresponding tax amount on the income of physical persons that specified persons for the purpose of return of the amount of the tax of 2012 having the right to provide before the termination paid by them the tax declaration for 2009 in form 3-NDFL in tax authority at the place of residence.
Valid counselor of state of the Russian Federation 3 classes D. V. Egorov
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