of March 28, 2013 No. BS-4-11/5463 @
About the property tax of the organizations
The Federal Tax Service directs for data and use 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 11.03.2013 N 03-05-04-01/7205 about procedure for application of Item 15 of article 381 of the Tax Code of the Russian Federation.
It is necessary to bring the specified letter to subordinate tax authorities.
Valid counselor of state of the Russian Federation 3 classes S. L. Bondarchuk
LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
of March 11, 2013 No. 03-05-04-01/7205
The department of tax and customs and tariff policy in connection with the letter concerning application of Item 15 of article 381 of the Tax Code of the Russian Federation reports.
According to Item 15 of article 381 of the Tax Code of the Russian Federation (further - the Code) the property of the state scientific centers is exempted from the taxation by the property tax of the organizations.
By Item 2 of article 5 of the Federal Law of 23.08.1996 N 127-FZ "About science and the state scientific and technical policy" (further - the Federal Law N 127-FZ) it is determined that the status of the state scientific center can be given by the Government of the Russian Federation of the scientific organization which scientific and (or) scientific and technical activities gained the international recognition.
The procedure for assignment of the status of the state scientific center of the Russian Federation is approved by the Presidential decree of the Russian Federation of 22.06.1993 N 939 "About the state scientific centers of the Russian Federation" (further - the Presidential decree N of the Russian Federation 939).
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