of February 12, 2013 No. BS-4-11/2301 @
About the property tax of the organizations
The Federal Tax Service considered the letter of the Ministry of Finance of the Russian Federation of 23.11.2012 N 03-05-04-01/39 about need of modification of forms of tax statements on the property tax of the organizations and the land tax, and also in the corresponding forms of statistical tax statements and reports the following.
The Federal Law which took effect since January 1, 2013 N 202-FZ makes of 29.11.2012 changes to Chapters 28, 30 and 31 Tax Code of the Russian Federation (further - the Code), including regarding exception of the taxation object on the property tax of the organizations of the personal estate accepted since January 1, 2013 on accounting as fixed assets, cancellations of tax benefits on the property tax of the organizations concerning railway tracks public, bulk distribution lines, lines of power transfer and constructions which are the integral technological part of the specified objects and also cancellation of the Code of exception of the taxation object established by Chapter 31 on the land tax of the parcels of land limited in turnover in accordance with the legislation of the Russian Federation, provided for ensuring defense, safety and customs needs.
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