On Introducing Changes And Additions Into The Law Of The Russian Federation "on Property Taxes For Individuals

Original Language Title: О внесении изменений и дополнений в Закон Российской Федерации "О налогах на имущество физических лиц"

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Expired-the Federal law dated 04.10.2014 g. N 284-FZ RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to the Russian Federation law "about taxes on property of natural persons", adopted by the State Duma June 24, 1999 the year approved by the Federation Council of the year July 2, 1999 (as amended by federal law from day of arrival N 248-FZ), Article 1. To the law of the Russian Federation "on property tax of physical persons (Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 8, p. 362; 1993, N 4, art. 118; collection of laws of the Russian Federation, 1994, no. 16, art. 1863; 1995, N 5, art. 346) the following amendments and supplements: 1. Article 1 shall be amended as follows: article 1. Taxpayers 1. Payers of taxes on the property of natural persons (hereinafter referred to as taxes) shall be recognized as individuals-the owners of the property, considered as the object of taxation.
2. If the property is recognized subject to taxation, is in share ownership of a few individuals, the taxpayer in respect of that property recognizes each of these individuals commensurate with its share of the property. In a similar manner are determined by the taxpayers, if such property is in share ownership of natural persons and enterprises (organizations).
3. If the property is recognized, the object of taxation is the common property of a few individuals, they have equal responsibility for the execution of tax liability. When the tax payer can be one of these persons, as determined by agreement between them. ".
2. Article 2 shall be amended as follows: "article 2. Objects of taxation Objects of taxation are the following types of property: 1) houses, apartments, chalets, garages and other buildings, facilities and structures;
2) planes, helicopters, ships, yachts, boats, snowmobiles, boats and other water-air vehicles (with the exception of rowing boats).
3. Article 3 shall be amended as follows: "article 3. Tax rate 1. The tax rate on buildings, premises and facilities are established normative legal acts of representative bodies of local self-government, depending on the total inventory cost. Representative bodies of local self-government may determine the differentiation of rates within limits depending on the total inventory cost, type and other criteria. Tax rates are set within the following limits:-------------------------------------------------------------------the value of the property tax rate-------------------------------------------------------------------up to 300 thousand. 0.1 per cent to 300 thousand. rubles to 500 thousand. rubles From 0.1 to 0.3 per cent of the more than 500 thousand. rubles From 0.3 to 2.0 per cent 2. Vehicle tax is paid annually assessed by the representative bodies of local self-government and not exceeding the following dimensions:-------------------------------------------------------------------objects of taxation tax (as a percentage of the minimum wage in force on 1 January of the year for which the tax is charged)-------------------------------------------------------------------helicopters, airplanes, boats with each 10 horsepower (with each kilowatt capacity) 13.6 yachts, boats and other vehicles (with engine capacity of over 100 horsepower) with each 5 horsepower (with each kilowatt capacity) 6.8 sailing vessels from each passenger seat 30 Snowmobiles, boats, motor boats and other vehicles (engine power up to 100 horsepower) with each 3 horsepower (with each kilowatt capacity) 4.1 Dumb (towing) vessels with each register tons gross tonnage of 10 water-air vehicles that do not have engines (with the exception of rowing boats) 5 3. Taxes are credited to the local budget location (registration) the object of taxation.
4. paragraph 2 of article 4 paragraph be supplemented as follows: "(c) located at the sites in the horticultural and suburban non-profit associations of citizens dwelling residential area up to 50 square meters and the outbuildings and facilities a total area up to 50 square meters.
5. Article 5:1) the first paragraph of paragraph 1 shall be amended as follows: "1. Calculus of taxes is made by the tax authorities.";
2) in paragraph 2: the first paragraph shall be reworded as follows: "2. tax on buildings, premises and facilities is calculated based on their inventory value as at 1 January of each year.";
supplement paragraphs read as follows: "For buildings, facilities and structures that are in multiple ownership of common joint property without specifying a percentage tax is paid by one of the owners by agreement among them. In case of inconsistencies tax is paid by each of the owners in equal shares.
For a vehicle that is owned by several individuals, the tax charged to the person in whose name the vehicle is registered. ";

3) paragraph 3 after the words "to the tax authorities" shall be supplemented with the words "air Aviation Directorate, inspections and river shipping company";
4) (repealed-Federal Act of arrival N 248-FZ) 5) second paragraph of paragraph 5 should be deleted;
6) item 7 supplement paragraph read as follows: "in the case of a late application for granting tax benefits recalculated the amount of taxes is made not more than three years at the written request of the taxpayer".
Article 2. 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 July 17, 1999 168-FZ

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