On Amendments And Additions To The Federal Law "about The Experiment On Taxation Of Real Estate In The Cities Of Novgorod And Tver"

Original Language Title: О внесении изменений и дополнений в Федеральный закон "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=102062975

RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to the Federal law "about the experiment on taxation of real estate in the cities of Novgorod and Tver" adopted by the State Duma October 27, 1999 the year approved by the Federation Council November 11, 1999 year Article 1. To amend the Federal law dated July 20, 1997, N 110-ФЗ "about an experiment on taxation of real estate in the cities of Novgorod and Tver" (collection of laws of the Russian Federation, 1997, no. 30, art. 3582) the following amendments and supplements: 1. In article 1, the words "in 1997-1998" were replaced by the words "in 1997-2003".
2. Article 2 shall be amended as follows: "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 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 Novgorod and Tver is determined by the decisions of the representative bodies of local self-government, the cities of 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 Novgorod and Tver is set by the decisions of the representative bodies of local self-government.
3. In the first part of article 5, the words "tax base" were replaced by the words "the tax base".
4. In article 6 the words "tax base" were replaced by the words "the tax base".
5. In article 7, the words "and (or) personal" should be deleted.
6. Article 10 shall be amended as follows: "article 10. Property tax rates are set by the representative bodies of local self-government of the cities of 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. ".
7. In the name and on the text of the Federal law, the word "Novgorod" pronounced would be replaced by the words "Novgorod" in appropriate cases.
8. Article 13 shall be amended as follows: "article 13. Representative bodies of local self-government, the cities of Veliky Novgorod and Tver following the completion of the year 2000 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. ".
Article 2. This federal law shall enter into force on the date of its publication and shall apply to the legal relationship arising from the January 1, 1999 year.
Russian President Boris Yeltsin in Moscow, the Kremlin November 20, 1999-2003, N 196 FZ