of August 2, 2013 No. BS-4-11/14061
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 26.07.2013 No. 03-05-04-02/29850 concerning application of the raising coefficients in case of calculation of the land tax concerning the parcels of land on which housing construction is performed.
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 July 26, 2013 No. 03-05-04-02/29850
The department of tax and customs and tariff policy considered the letter concerning application of the raising coefficients in case of calculation of the land tax concerning the parcels of land on which housing construction is performed, and reports the following.
The Federal Law of July 24, 2007 No. 216-FZ "About modification of part the second the Tax Code of the Russian Federation and some other legal acts of the Russian Federation" (further - the Federal Law No. 216-FZ) makes change to Item 15 of article 396 of the Tax Code of the Russian Federation (further - the Code) according to which concerning the parcels of land acquired (provided) in property physical persons and legal entities on the terms of implementation on them housing construction, except for individual housing construction, calculation of tax amount (the amount of advance payments on tax) it is made taking into account coefficient 2 during the three-year term of construction since date of state registration of the rights to these parcels of land up to state registration of the rights to the constructed real estate object.
The Federal Law No. 216-FZ became effective since January 1, 2008.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.