About The Experiment On Taxation Of Real Estate In The Cities Of Novgorod And Tver

Original Language Title: О проведении эксперимента по налогообложению недвижимости в городах Новгороде и Твери

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102048328

RUSSIAN FEDERATION federal law on real estate tax experiment in the cities of Veliky Novgorod and Tver (as amended by the Federal law of 20.11.99 N 196-FZ), passed by the State Duma June 11, 1997 year approved by the Federation Council of the year July 3, 1997 (as amended by the federal laws of 20.11.99 N 196-FZ;
from 28.07.2004 N 92-FZ), Article 1. Held in 1997-2005 years of experiment on taxation of real estate in the cities of Veliky Novgorod and Tver, selecting a real estate tax. (As amended by federal law from 28.07.2004 N 92-FZ), Article 2. Since the introduction of property tax legal and physical persons who are payers of property tax in accordance with article 7 of this federal law, shall be exempt from the payment of phased tax on property businesses, the property tax of physical persons, except for the tax on vehicles, as provided for by the law of the Russian Federation "about taxes on the property of natural persons", and the land tax in the cities of Veliky Novgorod and Tver.
Order of transfer of certain categories of legal entities and individuals for payment of real estate taxes and replace them with the above taxes in the territories of the cities of Veliky Novgorod and Tver is determined by the decisions of the representative bodies of local self-government, the cities of Veliky Novgorod and Tver.
The procedure for inclusion of legal and physical persons to individual categories of payers of the tax on real property in the territories of the cities of Veliky Novgorod and Tver is set by the decisions of the representative bodies of local self-government.
(Article in the Editorial Office of the Federal law dated 20.11.99 g. N 196-FZ), Article 3. To establish that the property tax is a local tax and introduced representative bodies of local self-government in accordance with this federal law and the laws of subjects of the Russian Federation. Funds from real estate tax revenue flowing in the budgets of cities of Veliky Novgorod and Tver. Payments to the federal budget and the budgets of the constituent entities of the Russian Federation for the duration of the experiment on taxation of real estate in the cities of Veliky Novgorod and Tver does not change. (As amended by the Federal law of 20.11.99 N 196-FZ), Article 4. Objects of taxation are plots of land (including forest land), buildings and other real estate.
Article 5. The tax base of the real estate tax is calculated on the basis of an assessment of the market value of the property on 1 January of the year for which payments are calculated. (As amended by the Federal law of 20.11.99 N 196-FZ) method of estimation of the market value of real estate for taxation purposes is established representative bodies of local self-government of the cities of Veliky Novgorod and Tver. (As amended by the Federal law of 20.11.99 N 196-FZ) cost of the specified experiment, including the cost of creating a tax register of objects of the real estate and determine the market value of real estate shall be made at the expense of the budgets of cities of Veliky Novgorod and Tver. (As amended by the Federal law of 20.11.99 N 196-FZ), Article 6. To establish that for the period of the experiment, the tax base residential property tax is less than 50 per cent of the assessment of the market value of the apartments and residences. (As amended by the Federal law of 20.11.99 N 196-FZ) Article 7. The payers of the tax on real property are: real estate, located in the State and (or) municipal property-legal and physical persons having rights in rem to real estate located in the State and (or) municipal property; (As amended by the Federal law of 20.11.99 N 196-FZ) of real estate located in private and other forms of property-property owners.
Article 8. Real estate tax are exempt from real estate, located on the territories of the cities of Veliky Novgorod and Tver and owned by foreign States and international organizations in accordance with international treaties of the Russian Federation. (As amended by the Federal law of 20.11.99 N 196-FZ) of representative bodies of local self-government, the cities of Veliky Novgorod and Tver may establish additional benefits by type of real estate, as well as to provide subsidies to certain categories of taxpayers to pay tax on residential property. (As amended by the Federal law of 20.11.99 N 196-FZ) Article 9. In order to avoid double taxation of taxpayers registered outside the territories of the cities of Veliky Novgorod and Tver, property tax, the tax base of these taxpayers, to be determined in accordance with Chapter 30 "property tax for organizations" of the tax code of the Russian Federation is not included real estate, located on the territories of the cities of Veliky Novgorod and Tver.
January 1, 2006 year with calculation and payment of tax on the property of the organizations are carried out in accordance with Chapter 30 of the tax code of the Russian Federation.
(Article in the Editorial Office of the Federal law dated July 28 N 92-FZ)

Article 10. Property tax rates are set by the representative bodies of local self-government of the cities of Veliky Novgorod and Tver in the following ranges: for individual houses, apartments, accommodation, cottages-not more than 0.5 per cent of valuation;
for garages at one or two car seats-not more than 1 per cent of valuation;
in the case of objects of immovable property used for purposes of industrial production,-not more than 2 per cent of their market value assessment;
other objects-not more than 5 per cent of their market value assessment.
(Article in the Editorial Office of the Federal law dated 20.11.99 g. N 196-FZ), Article 11. Order of taxation of real estate representative bodies of local self-government is established the cities of Veliky Novgorod and Tver on the basis of this federal law. (As amended by the Federal law of 20.11.99 N 196-FZ) Article 12. In order to take account of real estate for taxation creates a tax register of objects of the real estate.
Establish that the responsibility for the establishment and maintenance of the roster of the Administration bear the cities of Veliky Novgorod and Tver. (As amended by the Federal law of 20.11.99 N 196-FZ) procedure for rating of uncompleted real estate objects for tax purposes is determined by the administrations of the cities of Veliky Novgorod and Tver. (As amended by the Federal law of 20.11.99 N 196-FZ) Article 13. Representative bodies of local self-government, the cities of Veliky Novgorod and Tver following the completion of the year 2005 and at the end of the experiment, to submit to the Federal Assembly of the Russian Federation and the Government of the Russian Federation reports on the results of the introduction of a property tax and proposals to improve the taxation of real estate. (As amended by the federal laws of 20.11.99 N 196-FZ; from 28.07.2004 N 92-FZ) to the Government of the Russian Federation on the basis of the 2004 year experiment on taxation of real estate in the cities of Veliky Novgorod and Tver to submit to the Federal Assembly of the Russian Federation report on its results and within two months after the end of the experiment to prepare a conclusion on the results of the vote in 1997-2005, and to submit this report to the Federal Assembly of the Russian Federation. (Part is supplemented by federal law from 28.07.2004 N 92) Article 14. Establish that during the experiment on taxation of real estate in the cities of Veliky Novgorod and Tver since the imposition of the tax on real property amount paid real estate tax applies on production costs for legal entities and (or) not included in total income in the taxation of individuals. (As amended by the Federal law of 20.11.99 N 196-FZ) Article 15. This federal law shall enter into force on the day of its official publication.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N 110 July 20, 1997-FZ