INSTRUCTION OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE RUSSIAN FEDERATION

of November 2, 1999 No. 54

On application of the Law of the Russian Federation "About the property taxes of physical persons"

This Instruction is published based on part one of the Tax Code of the Russian Federation (in edition of the Federal Law of July 9, 1999 by N154-FZ "About Modification and Amendments in Part One of the Tax Code of the Russian Federation") (SZ Russian Federation, 1998, N 31, the Art. 3824), the Law of the Russian Federation of December 9, 1991 N2003-1 "About the Property Taxes of Physical Persons" (The Russian newspaper, N 36, 14.02.92) with changes and additions made by the Law of the Russian Federation of December 22, 1992 N4178-1 "About Modification and Amendments in the Separate Laws of the Russian Federation on Taxes" (The Russian newspaper, N 17, 27.01.93), the Federal Laws of August 11, 1994 N25-FZ "About modification and amendments in the Law RSFSR "About the property taxes of physical persons" (SZ Russian Federation, 1994, N 16, the Art. 1863), of January 27, 1995 N10-FZ "About modification and amendments in separate legal acts of the Russian Federation in connection with adoption of law of the Russian Federation "About the status of the military personnel" (SZ Russian Federation, from 1995, N 5, the Art. 346) and of July 17, 1999 N168-FZ "About modification and amendments in the Law of the Russian Federation "About the property taxes of physical persons" (SZ Russian Federation, 1999, N 29, the Art. 3689), the Law of the Russian Federation of May 15, 1991 N1244-1 "About social protection of citizens, affected by radiation owing to catastrophic crash on the Chernobyl NPP" (Sheets of the UMP and AF of RSFSR, N 21, 1991, the Art. 699), the Federal Law of November 26, 1998 N175-FZ "About Social Protection of the Citizens of the Russian Federation Who Were Affected by Radiation owing to Accident in 1957 at Mayak Production Association and Dumpings of Radioactive Waste into the Techa River" (SZ Russian Federation, 1998, N 48, the Art. 5850), the Federal Law of July 24, 2002 N110-FZ "About Modification and Amendments in Part the Second the Tax Code of the Russian Federation and Some Other Acts of the Legislation of the Russian Federation" (The Russian newspaper, 30.07.2002, N138-139).

I. General provisions

1. Taxpayers on property of physical persons are the citizens of the Russian Federation, foreign citizens and stateless persons (further - physical persons) having in the territory of the Russian Federation in property the property recognized by the Law of the Russian Federation "About the property taxes of physical persons" the taxation object.

If the property recognized by the taxation object is in common ownership of several physical persons, the taxpayer concerning this property each of these physical persons is recognized it is proportional to its share in this property.

In similar procedure taxpayers are determined if such property is in common ownership of physical persons and companies (organizations).

If the property recognized by the taxation object is in common joint property of several physical persons, they bear equal responsibility on execution of the tax liability. At the same time one of these persons determined by the agreement between them can be the taxpayer.

2. The taxation objects are being in property of physical persons:

apartment houses, apartments, dachas, garages and other structures, rooms and constructions (further - structures, rooms and constructions);

3. Tax base for calculation of tax on structures, rooms and constructions is the total inventory project cost determined by bodies of technical inventory count.

Inventory cost is replacement cost of object taking into account depreciation and dynamics of increase in prices for construction products, work and service.

Total inventory cost is the amount of inventory costs of the structures, rooms and constructions recognized by the taxation objects and located in the territory of representative body of the local self-government establishing rates on this tax.

II. Rates of taxes

4. The tax on structures, rooms and constructions is paid annually at the rates established by regulatory legal acts of representative bodies of local self-government depending on total inventory cost. Rates are established in the following limits:

+--------------------------------------------------------------------+
¦       Стоимость имущества         ¦          Ставка налога         ¦
+-----------------------------------+--------------------------------¦
¦         до 300 тыс. руб.          ¦         до 0,1 процента        ¦
+-----------------------------------+--------------------------------¦
¦ от 300 тыс.руб. до 500 тыс.руб.   ¦      от 0,1 до 0,3 процента    ¦
+-----------------------------------+--------------------------------¦
¦       Свыше 500 тыс.руб.          ¦      от 0,3 до 2 процентов     ¦
+--------------------------------------------------------------------+

Representative bodies of local self-government can determine differentiation of rates in the set limits depending on the total inventory cost, type of use and by other criteria, i.e. rates can be established depending on that, residential this room or non-residential, is used for economic needs or commercial, brick, block or from tree of structure, the room and construction, etc.

III. Privileges on the property taxes of physical persons

5. The following categories of citizens are exempted from the tax discharge:

a) The Heroes of the Soviet Union and Heroes of the Russian Federation, persons who are awarded the order Slava of all three degrees.

For receipt of privilege the book of the Hero of the Soviet Union or the Russian Federation, the medal book is submitted;

b) disabled people of I and II groups, disabled people since the childhood.

For receipt of privilege the certificate of the disabled person is submitted;

c) participants civil and the Great Patriotic War of wars, other combat operations on protection of the USSR from among the military personnel serving in the military units, headquarters and organizations which were part of field army, and the former guerrillas.

For receipt of privilege the certificate of the participant of the Great Patriotic War or the certificate of the right to privileges is submitted;

d) the faces of civilian structure of the Soviet Army, Navy, law-enforcement bodies and state security holding established posts in the military units, headquarters and organizations which were part of field army in the period of the Great Patriotic War or persons which were during this period in the cities, participation in which defense is set off to these persons in length of service for award of pension on favorable terms, the parts of field army established for the military personnel.

For receipt of privilege the certificate of the participant of the Great Patriotic War or the certificate of the right to privileges is submitted;

e) the citizens who were affected by radiation owing to catastrophic crash on the Chernobyl NPP and receiving privileges according to the Law of the Russian Federation "About social protection of the citizens who were affected by radiation owing to catastrophic crash on the Chernobyl NPP" including victims of catastrophic crash, and the participants of liquidation of its effects who moved from the territories of Ukraine, the Republic of Belarus and other states on the territory of the Russian Federation for permanent residence irrespective of whether they are her citizens according to international treaties of the Russian Federation:

- the citizens who received or had the radiation sickness and other diseases connected with radiative effects owing to the Chernobyl catastrophic crash or with works on mitigation of consequences of catastrophic crash on the Chernobyl NPP;

- disabled people owing to the Chernobyl catastrophic crash from number:

the citizens (including temporarily directed or sent) who were taking part in mitigation of consequences of catastrophic crash within exclusion zone either occupied on operation or other works on the Chernobyl NPP;

the military personnel and persons liable for call-up called on special charges and involved to performance of works, connected with mitigation of consequences of the Chernobyl catastrophic crash irrespective of the place of dislocation and the performed works, and also faces of the commanding and ordinary structure of the law-enforcement bodies, the Public fire service serving (passing) in exclusion zone;

the citizens evacuated from exclusion zone and moved from zone of settling out or who left in voluntary procedure the specified zones after decision making about evacuation;

the citizens who gave marrow for rescuing of life of the people who were injured owing to the Chernobyl catastrophic crash irrespective of time which passed from the moment of transplantation of marrow, and time of development in them in this regard disability;

- the citizens (including temporarily directed or sent) taking in 1986 - 1987 part in works on mitigation of consequences of the Chernobyl catastrophic crash within exclusion zone or occupied during this period at the works connected with evacuation of the population, material values, farm animals and on operation or other works on the Chernobyl NPP;

- the military personnel and persons liable for call-up called on special charges and involved in 1986 - 1987 for performance of works connected with mitigation of consequences of the Chernobyl catastrophic crash within exclusion zone including flight and lifting, technical structures of civil aviation irrespective of the place of dislocation and the performed works;

- the faces of the commanding and ordinary structure of law-enforcement bodies serving in 1986 - 1987 in exclusion zone;

- the citizens, including the military personnel and persons liable for call-up called on military charges and who were taking part in 1988 - 1990 in works on object "Shelter";

- the junior and average medical personnel, doctors and other employees of medical institutions (except for persons, whose professional activity is connected with work with any kinds of sources of ionizing radiation in the conditions of the radiation situation on their workplace corresponding to profile of the carried-out work) who received above-standard doses of radiation in case of delivery of health care and servicing during the period from April 26 to June 30, 1986 of persons injured with the Chernobyl catastrophic crash and the ionizing radiation which was source;

- workers and employees, and also the military personnel, the faces of the commanding and ordinary structure of law-enforcement bodies, the Public fire service which got the occupational diseases connected with beam impact at works in exclusion zone;

- the citizens evacuated (including left voluntarily) in 1986 from exclusion zone, including children who at the time of evacuation were in condition of pre-natal development;

- the citizens moved (including left voluntarily) from settling out zone in 1986 and in the years ahead, including children, including children who at the time of evacuation were in condition of pre-natal development, for a period of 5 years from the date of evacuation (resettlement);

- the citizens who are constantly living (working) in the territory of accommodation zone with the right to settling out;

- the citizens who are constantly living (working) in zone settling out before their resettlement to other areas;

- the citizens who came out voluntarily to the new residence from accommodation zone with the right to settling out in 1986 and the next years for a period of 5 years from the date of evacuation (resettlement);

- the citizens who moved after June 30, 1986 on the permanent residence in zone of settling out or in accommodation zone with the right to settling out on condition of receipt of the right of retirement by them on the preferential bases connected with accommodation in this zone and other zones of radioactive pollution (except for the citizens evacuated, including who left voluntarily in 1986 from exclusion zone; moved, including left voluntarily, from settling out zone in 1986 and in the years ahead, including children, including children who at the time of evacuation were in condition of pre-natal development; and the contracts which moved in voluntary procedure without the conclusion and contracts with the relevant administration after January 1, 1994 in zones of radioactive pollution). At the same time voluntary repeated resettlement in zone with higher extent of radioactive pollution does not involve emergence of bonus right;

- the children and teenagers having diseases owing to the Chernobyl catastrophic crash or the caused genetic effects of radiation exposure of their parents and also on the subsequent generations of children in case of development of diseases in them owing to the Chernobyl catastrophic crash or their parents caused by genetic effects of radiation exposure.

For receipt of privileges by persons listed in this subitem the special certificate of the disabled person and the certificate of the participant of mitigation of consequences of catastrophic crash on the Chernobyl NPP, and also the special certificate issued by executive bodies of subjects of the Russian Federation in which terms of stay of specified persons in zones of radioactive pollution are specified is submitted. In case of departure of citizens from the accommodation zone territory with the preferential social and economic status on the new residence references of the established sample are issued to them;

e) the citizens who were affected by radiation owing to accident in 1957 at Mayak production association and dumpings of radioactive waste into the Techa River, having the right to this privilege according to the Federal Law "About Social Protection of the Citizens of the Russian Federation Who Were Affected by Radiation owing to Accident in 1957 at Mayak Production Association and Dumpings of Radioactive Waste into the Techa River". Treat such citizens:

- the citizens who got the radiation sickness, other diseases included in the list of diseases origin or aggravation of which are caused by impact of radiation owing to accident in 1957 at Mayak production association and dumpings of radioactive waste into the Techa River, and also the citizens who became disabled people owing to impact of radiation from number:

- citizens (including temporarily directed or sent), including the military personnel and persons liable for call-up called on special charges, persons of the commanding and ordinary structure of law-enforcement bodies, state security agencies, bodies of civil defense, who were in 1957 - 1958 directly involved in works on recovery from the accident in 1957 at Mayak production association and also citizens, including the military personnel and persons liable for call-up called on special charges, persons of the commanding and ordinary structure of law-enforcement bodies, state security agencies, bodies of civil defense occupied at works on holding protective measures and rehabilitations it is radioactive the contaminated territories along the Techa River in 1949 - 1956;

- citizens (including temporarily directed or sent), including the military personnel and persons liable for call-up called on special charges, persons of the commanding and ordinary structure of law-enforcement bodies, state security agencies, bodies of civil defense, who were in 1959 - 1961 directly involved in works on recovery from the accident in 1957 at Mayak production association and also citizens, including the military personnel and persons liable for call-up called on special charges, persons of the commanding and ordinary structure of law-enforcement bodies, state security agencies, bodies of civil defense occupied at works on holding protective measures and rehabilitations it is radioactive the contaminated territories along the Techa River in 1957 - 1962;

- the citizens evacuated (moved), and also who voluntarily left the settlements (including evacuated (moved) within settlements, where evacuation (resettlement) was made partially) which underwent to radioactive pollution owing to accident in 1957 at Mayak production association and dumpings of radioactive waste into the Techa River including children, including children who at the time of evacuation (resettlement) were in condition of pre-natal development, and also the military personnel, civilian structure of the bodies and special squads evacuated in 1957 from zone of radioactive pollution.

The citizens who left from September 29, 1957 to December 31, 1960 inclusive the settlements which underwent to radioactive pollution owing to accident in 1957 at Mayak production association, and also left from 1949 to 1962 inclusive the settlements (including moved within settlements, where resettlement was made partially) underwent to radioactive pollution owing to dumpings of radioactive waste into the Techa River treat voluntarily left citizens;

- the citizens living in the settlements which underwent to radioactive pollution owing to accident in 1957 at Mayak production association and dumpings of radioactive waste into the Techa River where the average annual effective dose of radiation constitutes over 1 мЗв now (0,1 of rem) (in addition over the level of natural radiation background for this area);

- the citizens living in 1949 - 1956 in the settlements which underwent to radioactive pollution owing to dumpings of radioactive waste into the Techa River, and received cumulative effective dose of radiation over 35 сЗв (rem);

- the citizens living in 1949 - 1956 in the settlements which underwent to radioactive pollution owing to dumpings of radioactive waste into the Techa River, and received cumulative effective dose of radiation over 7 сЗв (rem), but no more than 35 сЗв (rem);

- the citizens who voluntarily came out to the new residence from the settlements which underwent to radioactive pollution owing to accident in 1957 at Mayak production association and dumpings of radioactive waste into the Techa River where the average annual effective dose of radiation constitutes over 1 MZV (0,1 of rem) now (in addition over the level of natural radiation background for this area). If the specified citizens arrived after May 26, 1993 for accommodation (work) at the settlements which underwent to radioactive pollution owing to accident in 1957 at Mayak production association and dumpings of radioactive waste into the Techa River where the average annual effective dose of radiation constitutes now over 1 мЗв (0,1 of rem) (in addition over the level of natural radiation background for this area), privileges on the property taxes of physical persons are not provided.

- citizens (including temporarily directed or sent), including military personnel and persons liable for call-up, called on the special charges, faces of the commanding and ordinary structure of law-enforcement bodies, state security agencies, bodies of civil defense which were in 1957 - 1958 directly involved in works on recovery from the accident in 1957 at Mayak production association, and also citizens, including military personnel and persons liable for call-up, called on the special charges, faces of the commanding and ordinary structure of law-enforcement bodies, state security agencies, bodies of civil defense occupied at works on holding protective measures and rehabilitation it is radioactive the contaminated territories along the Techa River in 1949 - 1956;

- citizens (including temporarily directed or sent), including military personnel and persons liable for call-up, called on the special charges, faces of the commanding and ordinary structure of law-enforcement bodies, state security agencies, bodies of civil defense which were in 1959 - 1961 directly involved in works on recovery from the accident in 1957 at Mayak production association, and also citizens, including military personnel and persons liable for call-up, called on special charges, faces of the commanding and ordinary structure of law-enforcement bodies, state security agencies, bodies of rehabilitation it is radioactive the contaminated territories along the Techa River in 1957 - 1962;

- the citizens evacuated (moved), and also who voluntarily left the settlements (including evacuated (moved) within settlements, where evacuation (resettlement) was made partially) which underwent to radioactive pollution owing to accident in 1957 at Mayak production association and dumpings of radioactive waste into the Techa River including children, including children who at the time of evacuation (resettlement) were in condition of pre-natal development, and also military personnel, civilian structure of bodies and the special squads evacuated in 1957 from zone of radioactive pollution. The citizens who left from September 29, 1957 to December 31, 1960 inclusive the settlements which underwent to radioactive pollution owing to accident in 1957 at Mayak production association, and also left from 1949 to 1962 inclusive the settlements (including moved within settlements, where resettlement was made partially) underwent to radioactive pollution owing to dumpings of radioactive waste into the Techa River treat voluntarily left citizens;

- the citizens living in the settlements which underwent to radioactive pollution owing to accident in 1957 at Mayak production association and dumpings of radioactive waste into the Techa River where the average effective dose of radiation constitutes over 1 мЗв now (0,1 of rem) (in addition over the level of natural radiation background for this area).

For receipt of privileges by the citizens listed in this subitem the certificate of single sample issued according to the procedure, determined by the Government of the Russian Federation is submitted;

g) persons which were directly involved as a part of divisions of extra risk in testing of nuclear and thermonuclear weapon, accident elimination of nuclear installations on means of arms and military facilities.

From divisions of extra risk persons from among the military personnel and civilian structure of Armed Forces of the USSR, troops and bodies of Committee for State Security of the USSR, internal troops, railway troops and other military forming, faces of the commanding and ordinary structure of law-enforcement bodies concern citizens:

- direct participants of testing of nuclear weapon in the atmosphere, fighting radioactive materials and doctrines using such weapon before date of the actual termination of such testing and doctrines;

- direct participants of underground testing of nuclear weapon in the conditions of emergency radiation situations and action of other striking factors of nuclear weapon;

- direct participants of liquidation of radiation accidents on nuclear installations of the surface and underwater ships, etc. military facilities;

- staff of separate divisions on assembly of nuclear charges from among the military personnel;

- direct participants of underground testing of nuclear weapon, carrying out and ensuring works on collection and burial of radioactive materials.

For receipt of privilege the certificate issued by Committee of veterans of divisions of extra risk of the Russian Federation based on the conclusion of medico-social commission of experts is submitted;

h) the military personnel, and also the citizens discharged from military service on reaching age limit of stay on military service, to the state of health or in connection with organizational and regular actions, having the general duration of military service of 20 years and more.

For receipt of the specified privilege the certificate of military unit or the reference issued by district military commissariat, military unit, military educational institution of professional education, the company, organization or the organization of being Ministry of Defence of the USSR, Committee for State Security of the USSR, the Ministry of Internal Affairs of the USSR and the corresponding federal executive bodies of the Russian Federation is submitted;

i) members of families of the military personnel who lost the supporter.

For receipt of privileges the pension certificate in which the stamp "the widow (the widower, mother, the father) the died soldier" is put down is submitted or there is corresponding record certified by the signature of the head of the organization which issued the pension certificate and seal of this organization. If the specified members of families are not pensioners, the privilege is provided to them based on the certificate of death of the serviceman;

j) persons, victims of radiative effects. Are among such persons:

- the persons who received or had radiation sickness or became disabled people owing to radiation accidents and their effects on others (except the Chernobyl NPP) nuclear facilities civil or military as a result of the testing, doctrines and other works connected with any kinds of nuclear installations including nuclear weapon and the space equipment;

- persons from among flight and lifting, technical structure of civil aviation and office passengers who were carrying out as a part of crews of aircrafts and their office passengers during the period from 1958 to 1990 flights for the purpose of radiation survey from the moment of nuclear emission (explosion) with the subsequent section and maintenance of radioactive cloud, its researches, registration of capacity of doses in epicenter of explosions (accidents) and on nuclear radiation trace when testing nuclear weapon, mitigation of consequences of nuclear and radiation accidents on objects civil and military.

For receipt of privileges by persons listed in this subitem the certificate of the established sample according to the procedure, determined by the Ministry of the Russian Federation for civil defense, to emergency situations and natural disaster response, in coordination with the Ministry of social protection of the population of the Russian Federation, the Ministry of Health and the Medical Industry of the Russian Federation, the Ministry of the Russian Federation of atomic energy, the Ministry of Defence of the Russian Federation, Federal Security Service of the Russian Federation and the Ministry of Internal Affairs of the Russian Federation and the certificate of the participant of recovery from the accident on the Chernobyl NPP in 19861987 years with stamp (overprint) "the flight and lifting structure participating in nuclear testing", issued according to the procedure, determined by the Ministry of the Russian Federation for civil defense is submitted, to emergency situations and natural disaster response, in coordination with the Ministry of Labour of the Russian Federation, the Ministry of Transport of the Russian Federation and the Ministry of the Russian Federation of atomic energy.

k) the pensioners receiving the pensions granted according to the procedure, established by the pension legislation of the Russian Federation.

For receipt of privilege the pension certificate is submitted;

l) the citizens discharged from military service or who are called on military charges, fulfilling international duty in Afghanistan and other countries where fighting was conducted.

For receipt of privileges the certificate on the right to the privileges and references issued by district military commissariat, military unit, military educational institution, the company, organization or the organization of the Ministry of Internal Affairs of the USSR or relevant organs of the Russian Federation are represented;

m) parents and spouses of the military personnel and government employees, dead on duty.

For receipt of privileges the certificates of death of the serviceman or the government employee issued by the relevant state bodies are represented. To spouses of government employees, the dead on duty, the privilege is provided only if they did not enter repeated scrap;

o) from specially equipped constructions, structures, rooms (including housing) belonging to cultural figures, art and to national masters on the property right and used only as creative workshops, studio, studios, and also from the living space used for the organization of the non-state museums, galleries, libraries and other organizations of culture, open for visit, - for their such use.

For receipt of privileges the reference issued by the relevant organ which is granting permission for use of constructions, rooms or structures under the above-named purposes is submitted.

o) owners of residential building in living space to 50 square meters and economic structures and constructions with a total area up to 50 square meters located on sites in gardening and country non-commercial associations of citizens.

For receipt of privilege the reference issued by bodies of technical inventory count is submitted.

For receipt of privilege the reference with indication of the appropriated class rank and the certificate of housing body of cohabitation of members of families of judges and workers of offices of courts of the Russian Federation is submitted.

6. Representative bodies of local self-government (except for local government bodies of the cities of district subordination, settlements of rural districts) have the right to establish additional benefits on the property taxes of physical persons for categories of taxpayers and to provide the bases for their use by the taxpayer.

7. In case of origin within year at payers of the right to privileges on tax on structures, rooms, constructions they are exempted from taxes since that month in which there was right to privilege.

For receipt of privileges on tax payment the physical persons having the right to them independently submit necessary documents to tax authorities.

When losing within year of the right to privilege calculation of the specified taxes is made since the month following loss of this right.

In case of the untimely request for provision of privilege on tax payment recalculation of the amount of taxes is made no more than in three years according to the written application of the taxpayer.

8. The law on the property taxes of physical persons does not mention established according to general rules of international law, and also agreements of the former USSR and the Russian Federation and the legislation of the Russian Federation of the fiscal privileges of personnel of foreign diplomatic and consular representations, another equated to them concerning the fiscal privileges, official representations of foreign states and the international organizations (The Vienna convention on the diplomatic intercourses, is made on April 18, 1964, ratified by Presidium of the Supreme Council of the USSR 11.02.64 (Sheets of AF of the USSR, 1964, N 18, the Art. 221); The Vienna convention on the consular intercourses, is made on April 24, 1964, accession of the USSR, the Decree of Presidium of the Supreme Council of the USSR from 1989 N 10138-XI (Sheets of AF of the USSR, 01.03.89, N 9, by the Art. 61)).

IV. Procedure for calculation of taxes

9. The tax is estimated in tax authority in the location of the taxation objects. In case the physical person does not live in the location of the property recognized by the taxation object, the tax notification on payment of the estimated tax is sent to the taxpayer by mail by the registered mail to the address of its residence.

10. The tax is estimated based on data on their inventory cost as of January 1 every year.

If the taxpayer in property has several structures, rooms and constructions and they are in the territory of one representative body of local self-government which established single rate of tax on all objects, then the tax is estimated from the total inventory cost of all these objects.

If the taxpayer in property has several structures, rooms and constructions and they are in the territory of one representative body of local self-government which established different rates of tax depending on type of their use (residential or uninhabited, used for personal or commercial purposes, etc.) or other criteria, then the tax is estimated from the total inventory cost of each type of objects.

11. The bodies performing registration of the rights to real estate and transactions with it of rooms and constructions shall represent the bodies of technical inventory count performing assessment of structures annually till March 1 to tax authority of the data, necessary for calculation of the property taxes of physical persons as of January 1.

The bodies performing accounting and (or) registration of the real estate which is the taxation object shall report about the real estate located in the territory subordinated to them and their owners in tax authorities in the place of the stay within 10 days after registration of property.

V. Payment procedure of the property taxes of physical persons

12. The property taxes of physical persons are enlisted in the local budget in the location (registration) of the taxation object.

13. For the structures, rooms and constructions which are in common ownership of several physical persons, the property tax it is paid by each owner depending on the share which is due to it. In similar procedure the tax is paid if structures, rooms and constructions are in common ownership of physical persons and companies (organizations).

For the structures, rooms and constructions which are in common joint property of several owners without determination of shares, tax it is paid to one of the specified owners under approval between them. In case of inconsistency the tax is paid to each of owners in equal shares.

14. Upon transition of the property right to structures, rooms or constructions within year by one citizen - the taxpayer for benefit of another (purchase and sale, exchange, donation) the tax on structures, rooms and constructions is estimated and shown to payment to the initial owner since January 1 of the current year prior to the beginning of that month in which he lost the property right to the specified property, and the tax is shown to each new owner from the moment of the introduction in the property right to structure, the room and construction until its alienation.

15. The tax is paid for the structures, rooms and constructions which devolved by the heir from the moment of (time) of opening of inheritance. The moment (time) of opening of inheritance, day of death of the testator is, and in case of the announcement of the testator умершимдень introductions in legal force of the judgment about the announcement by his dead.

16. According to item 4 of Article 218 of the Civil code of the Russian Federation (The Russian Federation Code, 1994, N 32, of the Art. 3301) the member of housing, building, country, garage or other consumer cooperative, other persons having the right to the payenakopleniye which completely brought the share for the apartment, the dacha, garage, other room provided by cooperative acquire the property right to the specified property.

The physical person pays tax on structures, rooms and constructions since month in which the share was completely brought, and on new structures, rooms and constructions - since the beginning of the year following their construction and commissioning.

For example:

1. The physical person is member of housing cooperative. The house is unfinished, the share is paid by physical person for the apartment completely. The building tax will be estimated from next year after acceptance of the house in operation;

2. The physical person is member of garage building cooperative. The indoor parking space is constructed, put in operation, the share is paid by the citizen completely, but it for some reason does not occupy garage. The tax will be estimated from next year after acceptance of GSK in operation;

3. The physical person is member of housing cooperative. The house was put in operation in 1994, the citizen completely paid share in May, 1999. In that case the tax will be estimated since May, 1999.

17. For the structures which are again built by citizens, rooms and constructions the tax is paid since the beginning of the year following their construction.

In case the certain citizens and other persons stated above having structures, rooms and constructions for year built on site findings of these structures, rooms and constructions new constructions (garages, sheds, etc.) or made extensions, superstructures to the main structures, then for such constructions, extensions and superstructures the tax is levied also since the beginning of the year following their construction.

18. In case of destruction, final fracture of structure, the room, construction collection of tax stops since month in which they were destroyed or destroyed. The basis to it is the document confirming this fact issued by bodies of technical inventory count and also in the rural zone local government bodies.

19. For the structures, rooms and constructions which do not have the owner, or the owner of which is unknown, or registered by tax authorities as ownerless, the tax is not levied.

20. The tax is paid for structures, rooms and constructions irrespective of, this property is operated or not.

21. The tax authorities which estimated tax on structures of the room and constructions hand to citizens tax notifications on payment of the specified taxes no later than August 1.

In the tax notification shall be specified the amount of the tax which is subject to payment, tax base determination, and also tax payment due dates. The form of the tax notification affirms the Ministry of Taxes and Tax Collection of the Russian Federation. The tax notification is transferred to physical person (his legal or authorized representative) personally on receipt or otherwise, confirming the fact and date of its obtaining.

In case specified persons evade from receipt of the tax notification, this notification goes by mail the registered mail. The tax notification is considered received after six days from the date of the direction of the registered mail.

22. Tax payment is made by equal shares in two time - no later than September 15 and on November 15. At the request of the payer the tax can be paid in full amount on the first payment due date, i.e. no later than September 15.

23. In case of failure to pay tax in time to the taxpayer the requirement about the tax discharge goes.

The requirement about the tax discharge is the notice in writing on outstanding amount of tax, and also on obligation sent to the taxpayer to pay at the scheduled time outstanding amount of tax and the corresponding penalty fee. The requirement about the tax discharge goes to the taxpayer irrespective of attraction it to responsibility for violation of the legislation on taxes and fees.

The requirement about the tax discharge shall contain data on outstanding amount on tax, the size of the penalty fee added at the time of the direction of the requirement, payment due date of the tax established by the legislation on taxes and fees, completion date of the requirement, and also measures for tax collection and ensuring discharge of duty on the tax discharge which are applied in case of non-execution of the requirement by the taxpayer. The requirement shall contain detailed data on the bases of collection of tax, and also the reference to provisions of the law on taxes which establish obligation of the taxpayer to pay tax in all cases.

The requirement about the tax discharge can be transferred to physical person (his legal or authorized representative) personally on receipt or otherwise, confirming the fact and the date of receipt of this requirement.

In case physical persons evade from receipt of the requirement, the specified requirement goes by mail the registered mail. The requirement about the tax discharge is considered received after six days from the date of the direction of the registered mail.

The requirement about the tax discharge shall be sent to the taxpayer no later than three months after approach of payment due date of tax. So, in case of failure to pay taxes on term on September 15 the requirement about the tax discharge shall be directed no later than December 15, and on term on November 15 - no later than February 15.

24. In case citizens timely were not involved in tax payment, calculation of taxes by it can be made no more than in three prior years. For the same period review of incorrectly made taxation is allowed. In these cases the additional amounts of the property taxes are paid to the following terms:

the amounts, in addition receivable for the current year, - equal shares in the terms remaining until the end of the year, but on payment of the corresponding amount there were at least 30 days;

the amounts added the current year after all payment due dates and for prior years - equal shares in two time: in month after charge of the amounts (after delivery of the tax notification) and in month after the first payment due date. At the request of the payer the tax can be paid in full amount on the first payment due date, i.e. in month after charge of the amounts (after delivery of the tax notification).

The same terms are established also in case of recalculation of payments and additional accrual of the amounts for the current year in connection with the wrong cost determination of structures, rooms and constructions, with the wrong application of rates, etc.

25. The amounts added earlier can be reduced or cancelled in connection with emergence of the right to privileges, losses of the property right and for other reasons. In such cases when lowering of the amounts estimated the current year in connection with review of the taxation or origin at the taxpayer of the right to privilege about the beginnings of year of tax amount which are subject to decrease are excluded by equal shares on all payment due dates.

If the tax amount on the terms which expired by day of decrease in the tax amount is completely paid, the put amounts falling on these terms are excluded from the amount paid to the next payment due date. The penalty fee paid on these terms decreases by the same share by which the initial payment amount is reduced, and excessively paid penalty fee is set off in repayment of payment on the next term.

If by the time of lowering of originally estimated tax amounts all payment due dates expired and the tax is completely paid, the amount of excessively paid taxes is subject to return according to the written application of the taxpayer. In case of availability at the taxpayer of shortage on tax payment on property of physical persons or debt on the penalty fee added to the same local budget, return to the taxpayer of excessively paid amount it is made only after offsetting of the specified amount of the account of repayment of shortage (debt).

Review of incorrectly estimated taxes for last years is made no more than in three years in the same procedure.

26. In case of failure to pay taxes the penalty fee for each calendar day of delay percentage of outstanding amount of tax is charged at the scheduled time. The interest rate of penalty fee is accepted the equal one three-hundredth refunding rates of the Central bank of the Russian Federation operating at this time.

27. In case of failure to pay the property taxes of physical persons at the scheduled time measures of tax responsibility according to the legislation on taxes and fees are applied to physical persons.

28. Appeal of actions of tax authorities and their officials is made according to the procedure, provided by the Tax Code of the Russian Federation.

 

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