FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 23, 2013 No. 212-FZ

About modification of Article 220 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on July 5, 2013

Approved by the Federation Council on July 10, 2013

Article 1

Bring 220 parts two of the Tax Code of the Russian Federation in Article (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 23, Art. 2289; 2003, No. 28, Art. 2879; 2004, No. 34, Art. 3527; 2005, No. 24, Art. 2312; 2006, No. 31, Art. 3443; No. 50, Art. 5286; 2007, No. 31, Art. 4013; No. 49, Art. 6045; 2008, No. 48, Art. 5519; 2009, No. 29, Art. 3639; No. 52, Art. 6444, 6455; 2010, No. 31, Art. 4198; 2011, No. 30, Art. 4563, 4575; to No. 48, the Art. 6729, of 6731) change, having stated it in the following edition:

"Article 220. Property tax deductions

1. In case of determination of the size of tax base according to Item 3 of article 210 of this Code the taxpayer has the right to the following property tax deductions provided taking into account features and according to the procedure which are provided by this Article:

1) the property tax deduction in case of sale of property, and also share (shares) in it, shares (its part) in the authorized capital of the organization, in case of concession of rights to claim under the agreement of participation in shared-equity construction (under the agreement of investment of shared-equity construction or under other agreement connected with shared-equity construction);

2) the property tax deduction in the amount of the redemption value of the parcel of land and (or) other real estate unit located on it received by the taxpayer in cash or natural form, in case of withdrawal of the specified property for the state or municipal needs;

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