LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of February 8, 2013 No. BS-4-11/1919 @

About the property tax of the organizations (about privilege code on the property tax of the organizations of the organization recognized by managing companies of special economic zones)

According to the Federal Law of 30.11.2011 N 365-FZ "About introduction of amendments to the Federal law "About Special Economic Zones in the Russian Federation" and separate legal acts of the Russian Federation" article 381 of the Tax Code of the Russian Federation (further - the Code) is added with Item 23, according to which are exempted from the taxation by the property tax of the organizations of the organization, recognized by managing companies of special economic zones and considering on balance as fixed asset objects the real estate created for the purpose of implementation of agreements on creation of special economic zones within ten years since the month following after month of registration of the specified property.

The Federal Tax Service reports that before entering of official changes into the order of FNS of Russia of 24.11.2011 of N MMB-7-11/895 "About approval of forms and formats of electronic submission of the tax declaration and tax calculation for advance payment for the property tax of the organizations and procedures for their filling" when filling forms of tax statements on the property tax of the organizations by the taxpayers declaring the right to privilege on Item 23 of article 381 of the Code the code 2010256 assigned for this tax benefit shall be specified.

This information needs to be brought to subordinate tax authorities and taxpayers.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info