LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of January 16, 2013 No. BS-4-11/277 @

About the land tax

The Federal Tax Service directs for data and management in work the copy of the letter of Department of tax and customs and tariff policy of the Ministry of Finance of the Russian Federation of 08.11.2012 N 03-05-04-02/93 about recognition according to the subitem 3 of Item 2 of article 389 of the Tax Code of the Russian Federation the taxation objects on the land tax of the parcels of land provided to courts of law and occupied with the objects which are not connected with implementation of their professional activity (such as centers of culture and art, pools, etc.).

Bring the specified letter to subordinate tax authorities.

Appendix

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of November 8, 2012 No. 03-05-04-02/93

The department of tax and customs and tariff policy considered the letter concerning recognition by the taxation object on the land tax according to the subitem 3 of Item 2 of article 389 of the Tax Code of the Russian Federation (further - the Tax code) the parcels of land provided to the Volgograd regional court with type of the permitted use - "the center of culture and art", "pool" and reports the following.

According to Item 1 of article 389 of the Tax Code the taxation object on the land tax the parcels of land located within the municipality (federal cities of Moscow and St. Petersburg) in the territory of which the land tax is imposed are recognized.

By Article 11.1 of the Land code of the Russian Federation (further - the Land code) it is determined that the parcel of land is the part of the land surface which borders are determined according to the Federal Laws.

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