LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of December 13, 2012 No. BS-4-11/21285 @

About the property tax of the organizations

The Federal Tax Service sends for use in work the letter of the Ministry of Finance of the Russian Federation of 11.12.2012 No. 03-05-04-01/44 about procedure for realization since January 1, 2013 for provisions of Item 3 of Article 380 and Item 11 of article 381 of the Tax Code of the Russian Federation.

Bring the specified letter to subordinate tax authorities and taxpayers.

Appendix

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of December 11, 2012 No. 03-05-04-01/44

The Ministry of Finance of the Russian Federation in connection with entry into force since January 1, 2013 of the Federal Law of 29.12.2012 N 202-FZ "The Tax Code of the Russian Federation" (further - the Federal Law N 202-FZ) reports the second about modification of part.

Owing to Item 5 of article 1 of the Federal Law No. 202-FZ since January 1, 2013 the 11th is cancelled stipulated in Item article 381 of the Tax Code of the Russian Federation (further - the Code) privilege on the property tax of the organizations concerning railway tracks public, bulk distribution lines, lines of power transfer, and also constructions which are the integral technological part of the specified objects.

Provisions of Item 11 of article 381 of the Code are applied according to the List of the property relating to railway tracks public, federal highways public, bulk distribution lines, lines of power transfer, and also the constructions which are the integral technological part of the specified objects concerning which the organizations are exempted from taxation on property of the organizations (further - the List), the approved order of the Government of the Russian Federation of 30.09.2004 N 504 (dalee-Postanovleniye N 504).

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