LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of September 3, 2013 No. BS-4-11/15963

About release of victims of flood of physical persons from payment of the assessed taxes

In connection with the Russian Federation which developed in subjects situation, the Federal Tax Service recommends to the Departments of FNS of Russia for subjects of the Russian Federation (according to the list) to address to the relevant legislative (representative) organs of subjects of the Russian Federation and representative bodies of municipalities for the purpose of legislative settlement about release of victims of flood of physical persons from the tax discharge on property of physical persons, land and transport taxes.

 According to item 4 of article 5 of the Tax Code of the Russian Federation (further - the Code) the acts of the legislation on taxes and fees canceling the taxes and (or) charges reducing the sizes of rates of taxes (charges) eliminating obligations of taxpayers, payers of charges, tax agents, their representatives or otherwise improving their provision, can have retroactive force if directly provide it.

According to Item 5 of article 5 of the Code the specified provisions extend also to regulatory legal acts about taxes and fees of local government bodies.

 Items 3 and 4 of article 12 of the Code to the rights of legislative (representative) public authorities of subjects of the Russian Federation and representative bodies of municipalities refer, in particular, establishment according to the procedure and the limits provided by the Code, tax benefits respectively on the regional and local taxes, the bases and procedure for their application, and also the tax rates.

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