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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Overtaken by Federal Law from 04.10.2014. N 284-FZ RUSSIAN FEDERATION FEDERAL LAW On Amendments and Additions to the Law of the Russian Federation "On Taxes on Property of Individuals" Accepted State Duma of 24 June 1999 Approved by the Federation Council on 2 July 1999 (In the wording of Federal Law dated 23.07.2013 N 248-FZ) Article 1. OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation, 1992, 362; 1993, 118; Legislative Assembly of the Russian Federation, 1994, No. 16, art. 1863; 1995, N 5, sect. 346) the following changes and additions: 1. Article 1 should read as follows: " Article 1. Sales tax payers 1. The tax payors of property of individuals (hereinafter referred to as "taxes") are physical persons-owners of property recognized by the tax object. 2. If the property recognized by the object of taxation is shared by several individuals, the taxpayer shall recognize each of these individuals in proportion to its share in the property. Taxpayers are determined in a similar manner if the property is in the shared ownership of individuals and enterprises (organizations). 3. If the property recognized by the tax object is shared by a few individuals, they are equally responsible for the performance of the tax obligation. The tax payer may be one of these persons, defined by agreement between them. ". 2. Article 2 should read as follows: " Article 2. Taxation Objects Taxation objects are recognized as follows: 1) houses, apartments, dacs, garages and other structures, premises and structures; 2) aircraft, helicopters, boats, boats, motor boats, motor boats, and other aircraft (except boats). ". 3. Article 3 should read as follows: " Article 3. Tax rates 1. The tax rates on buildings, premises and installations are established by the normative legal acts of the representative bodies of local self-government, depending on the total inventory value. Local authorities may decide to differentiate rates within established limits depending on total inventory value, type of use and other criteria. Tax rates are set within the following limits: ------------------------------------------------------------------- Property Rate of the Tax ------------------------------------------------------------------- Up to 300,000. 50,000 rubles ($1,250) in the country's budget. 50,000 rubles ($-$) a year Revenue from 0.1% to RUB 1.1 billion from RUB 0.6 billion. The euro was down to 62.18 billion rubles ($1.02 billion). The vehicle tax is paid annually at rates determined by representative bodies of local government and not exceeding the following sizes: ------------------------------------------------------------------- Objects Tax Amount of tax (percentage of the minimum wage applicable as of 1 January of the year for which is tax tax) ------------------------------------------------------------------- Helicopters, planes, heat-moves c each horsepower 10 (with each kilowatt of power) 13.6 Yachts, boats and other vehicles (with an engine power exceeding 100 horsepower) with each horsepower 5 (with each kilowatt of power) 6.8 Sailing vessels from each passenger-seat 30 Motosani, motor boats, motor boats and other vehicles (up to 100 horsepower) with each horsepower 3 (each kilowatt of power) 4.1 Non-Self-propelled (towing) vessels with each register ton Gross capacity 10 Water-air vehicles without engines (excluding boilers) 5 3. Taxes are credited to the local budget at the location (s) of the tax object. " 4. Article 4, paragraph 2, should be supplemented with the following paragraph: " from the residential areas in horticultural and distant not-for-profit associations of citizens of residential buildings of up to 50 square metres and economic structures and structures A total area of up to 50 square metres. ". 5. In article 5: 1), the first paragraph of paragraph 1 should read: " 1. The tax is calculated by the tax authorities. "; 2) in paragraph 2: paragraph 1 should read: " 2. The tax on buildings, premises and structures is calculated on the basis of their inventory value as of 1 January of each year. "; to add the following paragraphs: " For buildings, rooms and The tax is paid by one of the said owners by agreement between them. In the case of inconsistencies, the tax is paid by each of the owners in equal shares. For a vehicle owned by several individuals, the tax is levied on the person to whom the vehicle is registered. "; 3) paragraph 3, after the words" to the tax authorities " In the words "Air Force Control, Inspection of River and Maritime Navigation," 4) (Spaced by Federal Law dated 23.07.2013 N 248-FZ) 5) paragraph 2, paragraph 5, delete; 6), paragraph 7 add the following paragraph: " In case of late payment of tax exemption, recalculation of the amount " Article 2. This Federal Law shall enter into force on the date of its official publication. President of the Russian Federation B. Yeltsin Moscow, Kremlin 17 July 1999 N 168-FZ