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

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RUSSIAN FEDERATION FEDERAL LAW About conducting a real estate tax experiment in the cities of Veliki Novgorod and Tver Federal Act No. N196-FZ) Adopted by the State Duma on June 11, 1997 Approved by the Federation Council on 3 July 1997 (In the wording of federal laws > 2011.99 g. N196-FZ; dated 28.07.2004. N 92-FZ) Article 1. A real estate tax in the cities of Velikelik Novgorod and Tver established a real estate tax in the period from 1997 to 2005. (In the wording of the Federal Law of 28 July 2004, N 92-FZ) Article 2. Since the introduction of the real estate tax, legal and natural persons who are the property tax payers in accordance with Article 7 of this Federal Law are exempt from the tax on property of enterprises, tax on the property of natural persons, with the exception of the vehicle tax provided by the Law of the Russian Federation "On Taxes on the Property of Natural Persons", and the land tax in the cities of Veliem Novgorod and Tver. The procedure for transferring certain categories of legal entities and individuals to the payment of a real estate tax and substitution of the above taxes in the territories of the cities of Veliki Novgorod and Tver is determined by decisions The representative bodies of local self-government of the cities of Veliki Novgorod and Tver. The procedure for assigning legal entities and individuals to certain categories of property tax payers in the cities of Veliky Novgorod and Tver is determined by the decisions of the representative bodies of the local government. Self-governance. . N 196-FZ) Article 3. To establish that the property tax is a local tax and is introduced by representative bodies of local self-government in accordance with this Federal Law and on the basis of the laws of the constituent entities of the Russian Federation. The funds from the real estate tax come to the income of the budgets of the cities of Veliki Novgorod and Tver. The calculations with the federal budget and the budgets of the constituent entities of the Russian Federation at the time of the experiment on real estate taxation in the cities of VeliNovgorod and Tver are not changed. (In the wording of Federal Law No. N 196-FZ) Article 4. Land (including land of the forest fund), buildings, structures and other real estate is the subject of taxation. Article 5. The tax base of the real estate tax is calculated on the basis of an estimate of the market value of the real estate as of 1 January of the year for which payments are made. (In the wording of Federal Law No. N 196-FZ) The valuation of the market value of real estate objects is established by representative bodies of local governments in the cities of Veliki Novgorod and Tver. class="ed"> (In the Federal Law of 20.11.99). N 196-FZ) The cost of the experiment, including the costs of setting up a tax register of real estate objects and determining the market value of real estate objects, is made from the budgets of the cities Veliki Novgorod and Tver. (In the wording of Federal Law No. N 196-FZ) Article 6. To establish that, for the period of the said experiment, the tax base on housing estates is no more than 50 per cent of the estimated market value of apartments and residential premises. (In the wording of Federal Law No. N 196-FZ) Article 7. The property tax payors are: real estate in the state and/or municipal property, legal entities and natural persons with real estate rights in public and private property. (or) municipal property; (In the wording of Federal Act No. N196-FZ) Real estate in private and other properties-owners of real estate. Article 8. Real estate tax is not subject to immovable property located in the territories of the cities of Veliki Novgorod and Tver and the property of foreign states and international organizations in accordance with OF THE PRESIDENT OF THE RUSSIAN FEDERATION N 196-FZ) Local governments of the cities of Veliki Novgorod and Tver have the right to establish additional benefits by type of real estate, as well as grant subsidies separately. Taxpayers ' categories to pay taxes on housing estates. (In the wording of Federal Law No. N196-FZ) Article 9. In order to avoid double taxation of taxpayers registered outside the cities of Veliki Novgorod and Tver, the tax base of tax on the property of these taxpayers, determined in accordance with Chapter 30, " Taxes on "The property of organizations" of the Tax Code of the Russian Federation does not include property located in the territories of the cities of Veliki Novgorod and Tver. From January 1, 2006, the organization's property tax is calculated and paid in accordance with Chapter 30 of the Tax Code of the Russian Federation. Federal Act of 28 July 2004. N 92-FZ) Article 10. The real estate tax rates are established by representative bodies of the local government of the cities of Veliki Novgorod and Tver within the limits of the following limits: for individual houses, apartments, accommodation, -not more than 0.5 per cent of the market value estimate; Garage for one or two engine-no more than 1 per cent of market value; for real estate used for industrial production, -not more than 2 per cent of their market value; objects-not more than 5 percent of their market value. . 2011.99 g. N 196-FZ) Article 11. The taxation of real estate is established by representative bodies of local self-government of the cities of Veliki Novgorod and Tver on the basis of this Federal Law. (In the wording of Federal Law No. N 196-FZ) Article 12. A tax register of real estate objects is established for the purpose of accounting for real estate objects. Set that the cities of Veliki Novgorod and Tver are responsible for creating and maintaining the specified registry. (In the wording of Federal Law > 2011.99 g. N 196-FZ ) The Veliky Novgorod and Tver cities are determined by the administrations of the cities of Veliky Novgorod and Tver. The wording of the Federal Law No. N196-FZ) Article 13. Representatives of the local governments of the cities of VelikNovgorod and Tver after the end of 2005 and on the end of the experiment to submit to the Federal Assembly of the Russian Federation and the Government of the Russian Federation the results reports The introduction of a real estate tax and proposals for improving real estate taxation. (In the wording of the federal laws of 2011.99, N 196-FZ; dated 28.07.2004. N 92-FZ) Government of the Russian Federation following the 2004 experiment on real estate taxation in the cities of Veliki Novgorod and Tver to the Federal Assembly of the Russian Federation The Federation has a report on its results and, within two months of the completion of the experiment, to prepare an opinion on the results of its implementation in 1997-2005 and to submit this opinion to the Federal Assembly of the Russian Federation. (Part supplemented-Federal Law of 28 July 2004. N 92-FZ) Article 14. To establish that, during the period of the real estate taxation experiment in the cities of Velik Novgorod and Tver from the moment of the introduction of the real estate tax, the amount of the property tax paid is the cost Legal entities and (or) production are not included in total income in the taxation of natural persons. (In the wording of Federal Law No. N 196-FZ) Article 15. This law shall enter into force on the date of its official publication. President of the Russian Federation B. Yeltsin Moscow, Kremlin 20 July 1997 N 110-FZ