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Amending Articles 12 And 85 Of Part One And Part Two Of The Tax Code Of The Russian Federation And The Annulment Of The Law Of The Russian Federation "on Property Taxes For Individuals

Original Language Title: О внесении изменений в статьи 12 и 85 части первой и часть вторую Налогового кодекса Российской Федерации и признании утратившим силу Закона Российской Федерации "О налогах на имущество физических лиц"

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RUSSIAN FEDERATION FEDERAL LAW On Amendments to Articles 12 and 85 of Part One and Part Two of the Tax Code of the Russian Federation and Recognition Russian Federation "On property taxes on physical persons" adopted by the State Duma on September 26, 2014 Approved by the Federation Council on 1 October 2014 Article 1 Article 1 first Russian Federation Tax Code (Collection of Laws of the Russian Federation, 1998, N 31, p. 3824; 1999, N 28, sect. 3487; 2003, N 52, sect. 5037; 2004, N 31, stop. 3231; 2006, N 31, 100 3436; 2007, N 1, est. 31; 2009, N 48, sect. 5733; 2010, N 31, est. 4198; 2012, N 27, sect. 3588; 2013, N 19, sect. 2321; N 30, sect. 4081; N 44, sect. 5646; 2014, N 14, st. 1544) the following changes: 1) paragraph 6 of Article 12, paragraph 4, amend to read: " Submitting bodies of municipal entities (legislative (representative) bodies of state authority) The federal importance of Moscow, St. Petersburg and Sevastopol), in the manner and limits provided for by this Code, may establish the peculiarities of the tax base, tax incentives, grounds and procedure for their application. " (2) In article 85: (a), paragraph 9-1 to be declared invalid force; (b) in paragraph 11 of the figure ", 9-1", to be deleted. Article 2 Amend Part Two of the Tax Code of the Russian Federation (Collection of legislation of the Russian Federation, 2000, N 32, sect. 3340; 2001, N 49, sect. 4554; 2002, N 30, est. 3027; 2003, N 46, sect. 4435; 2004, N 49, sect. 4840; 2005, N 30, sect. 3128; N 43, sect. 4350; 2006, N 23, sect. 2382; N 45, est. 4630; N 50, sect. 5279; 2007, N 1, sect. 31; N 31, est. 4013; 2008, N 30, est. 3611, 3616; 2009, N 48, sect. 5733, 5734; 2010, N 31, st. 4198; N 40, sect. 4969; N 48, st. 6249; 2011, N 1, sect. 7; N 45, sect. 6335; N 49, sect. 7017, 7043; 2012, N 27, est. 3587; N 49, sect. 6747; 2013, N 30, sect. 4081; N 44, sect. 5646; N 49, sect. 6335; 2014, N 14, sect. 1544) The following changes: 1) part two of article 356 should read as follows: " By establishing tax, legislative (representative) bodies of the constituent entities of the Russian Federation shall determine the tax rate within the limits, as established by this chapter. In the case of tax payers, the legislative (representative) bodies of the constituent entities of the Russian Federation, establishing a tax, shall also determine the procedure and date of payment of the tax. "; 2) in paragraph 2 of article 376 of the word" (for facilities (a) " (a), (c), (c), (c), (c), (c), (c), (c), (c), (c) and (e)). living quarters not accounted for as fixed assets in the "(b) In paragraph 2 (1) and (2) of paragraph (1), replace the words" in paragraphs 1, 2 and 4 "; in) to read: " 15. The change in the cadastral value of tax objects during the tax period is not taken into account in the determination of the tax base in this and previous tax periods, unless otherwise provided in this paragraph. The change in the cadastral value of tax objects due to the correction of a technical error made by the public cadastre authority in the conduct of the State real property cadastre shall be taken into account in Determination of the tax base from the tax period in which this technical error was made. In case of change of cadastral value by decision of the commission to review the results of the cadastral value or court decision in accordance with the procedure established by Article 24-18 of the Federal Act of 29 July 1998 No. 135-FZ "On assessment activities in the Russian Federation", information on the cadastral value determined by the decision of the said commission or court decision is taken into account when determining the tax base from the tax period in which the relevant tax is submitted. Application for the revision of the cadastral value, but not earlier than the date of entry into State cadastre of cadastral value, which was the subject of a challenge. "; 4) the first paragraph of article 387, paragraph 2, should read: " 2. By imposing a tax, representative bodies of municipal entities (legislative (representative) authorities of the cities of the federal importance of Moscow, St. Petersburg and Sevastopol) determine tax rates within the limits, as established by this chapter. In relation to taxpayers-organizations representative bodies of municipal entities (legislative (representative) bodies of the state power of cities of Moscow, St. Petersburg and Sevastopol), establishing a tax, also determine the order and date of payment of the tax. "; 5), article 389, paragraph 2, to supplement subparagraph 6 with the following: " 6) land belonging to the common property of the apartment block. "; 6) in the article 391: a) in point 1: paragraph 2 after words "State"; to supplement the following paragraphs: "The change in the cadastral value of the land during the tax period is not taken into account in the determination of the tax burden." and previous tax periods, unless otherwise provided in this paragraph. Change in the cadastral value of the land due to a correction of a technical error by the authority conducting the state cadastral register in the State cadastre of real estate is taken into account in Determination of the tax base from the tax period in which this technical error was made. If the cadastral value of the land is changed by decision of the commission to review the results of the cadastral value or court decision, in accordance with the procedure established by Article 24-18 of the Federal Act of 29 July 1998 N 135-FZ "On assessment activities in the Russian Federation", information on the cadastral value determined by a decision of the said commission or court decision is taken into account when determining the tax base from the tax period in which it is submitted Relevant statement on the revision of the inventory value, but not before the date the cadastral value of the cadastral value that was the subject of the challenge. "; b), paragraph 4, after the words" public authorities "to add the word" public "; , paragraph 5, subparagraph 2 The following wording should be amended to read: "(2) disabled persons I and II disability groups;"; 7), article 396, paragraph 7, should read: " 7. In case of (cessation), the taxpayer during the tax (reporting) period of the property right (permanent (permanent) use, lifetime inheritance) to the land plot (its share) of the calculation of the amount of the tax (the amount of the advance tax payment) for the land plot is based on the ratio determined as the ratio of the number of full months during which the land was owned (permanent) use, life of inherited property) taxpayer, k the number of calendar months in the tax (reporting) period. If the ownership (permanent (termless), life of inheritance) arises on the land plot (its share) occurred up to and including the 15th of the relevant month The rights have occurred after the 15th of the month, and the month of the full month of the occurrence (cessation) of the said right has been adopted. If the ownership (permanent (permanent) use, life of inheritance) has occurred on the land (its share) occurred after the 15th of the relevant month or termination of the said right occurred prior to the 15th of the month inclusive, the month of occurrence (termination) of the specified right is not taken into account in determining the coefficient given in this paragraph. "; 8) section X to be supplemented by chapter 32. table of contents: " Chapter 32. Tax on the property of individuals Article 399. General provisions 1. The property tax (hereinafter referred to as the present chapter-tax) is established by this Code and the normative legal acts of the representative bodies of the municipalities, shall be enforced and shall cease to apply in accordance with This Code and the normative legal acts of the representative bodies of the municipalities and the obligation to pay in the territories of these municipalities. In the federal cities of Moscow, St. Petersburg and Sevastopol, the tax is established by this Code and the laws of the above-mentioned constituent entities of the Russian Federation, shall be enforced and shall cease to operate in accordance with the present regulations. The Code and the laws of the constituent entities of the Russian Federation are required to be paid in the territories of these constituent entities of the Russian Federation. 2. By imposing a tax, representative bodies of municipal entities (legislative (representative) authorities of the cities of the federal importance of Moscow, St. Petersburg and Sevastopol) determine tax rates within the limits, of the present chapter, and of the determination of the tax base in accordance with this chapter. Tax benefits may also be established by regulatory legal acts of representative bodies of municipal entities (the laws of the cities of Moscow, St. Petersburg and Sevastopol). and their application by taxpayers, as provided for in this chapter. Article 400. Taxpayers Taxpayers (hereafter referred to as taxpayers) are individuals who have the right to own property recognized by the tax under article 401 of this Code. Article 401. Taxation object 1. The object of taxation is recognized within the municipality (city of federal importance of Moscow, St. Petersburg or Sevastopol) the following property: 1) dwelling house; 2) accommodation (apartment, room); 3) garage, machine-location; 4) single real estate; 5) unfinished construction site; 6) other building, structure, structure, premises. 2. For the purposes of this chapter, housing units located on plots of land provided for the maintenance of private plots, farming, gardening, horticulture, individual housing construction, belong to residential buildings. 3. Not recognized by the object of taxation of property belonging to the common property of the apartment building. Article 402. The tax base 1. The tax base for tax objects shall be determined on the basis of their cadastral value, except as provided for in paragraph 2 of this article. The specified order of tax base can be established by normative legal acts of representative bodies of municipal entities (the laws of the cities of Moscow, St. Petersburg and Sevastopol) after OF THE PRESIDENT OF THE RUSSIAN FEDERATION The legislative (representative) body of the State authorities of the constituent entity of the Russian Federation (except the cities of the federal importance of Moscow, St. Petersburg and Sevastopol) establishes a single date by January 1, 2020. The beginning of the application in the territory of this subject of the Russian Federation of the procedure for determining the tax base on the basis of the cadastral value of objects of taxation, taking into account the provisions of Article 5 of this Code. 2. The tax base for tax objects, with the exception of the objects referred to in paragraph 3 of this article, is determined on the basis of their inventory value in the event that the subject of the Russian Federation has not taken the decision envisaged in the Tax Code. paragraph 1 of this article. 3. Tax base of tax objects included in the list determined in accordance with article 378-2, paragraph 7, of the present Code, as well as the tax objects referred to in article 378-2, paragraph 10, of the present article. The Code is based on the cadastral value of these tax objects. Article 403. The order in which the tax base is defined based on the cadastral value of tax objects 1. The tax base is defined for each tax object as its cadastral value as set out in the State register of real estate as at 1 January of the year, which is the tax period, taking into account the circumstances of the tax period. of this article. 2. The tax base in this tax period is defined as the tax base for the tax period as its cadastral value at the date of placing such an object on the State cadastral register. The change in the inventory value of the property during the tax period is not taken into account in the determination of the tax base in this and previous tax periods, unless otherwise provided in this paragraph. The change in the cadastral value of the object of property due to a correction of a technical error by the authority conducting the State cadastre in the conduct of the State real property cadastre shall be taken into account in Determination of the tax base from the tax period in which this technical error was made. In the event of a change in the cadastral value of the property, by decision of the commission to review the results of the cadastral value or court decision in accordance with the procedure established by Article 24-18 of the Federal Act of 29 July 1998 N 135-FZ "On assessment activities in the Russian Federation", information on the cadastral value determined by a decision of the said commission or court decision is taken into account when determining the tax base from the tax period in which it is submitted Relevant statement on the revision of the inventory value, but not before the date The cadastral value of the cadastral value, which was the subject of a challenge. 3. The tax base for an apartment is defined as its cadastral value, which is reduced by the cadastral value of 20 square metres of the total area of this flat. 4. The tax base for the room is defined as its cadastral value, reduced by the cadastral value of 10 square metres of the room. 5. The tax base for dwellings is defined as its cadastral value, which is reduced by the cadastral value of 50 square metres of the total area of this dwelling. 6. The tax base for a single real estate, which includes at least one dwelling (house), is defined as its cadastral value, reduced by one million rubles. 7. The representative bodies of municipal authorities (legislative (representative) bodies of the state power of the cities of Moscow, St. Petersburg and Sevastopol) are entitled to increase the amount of tax deductions provided for in the city of Sevastopol. 3 to 6 of this article. 8. In the case where the tax deductions provided for in paragraphs 3 to 6 of this article are negative, the tax base shall be zero for the calculation of the tax. Article 404. The order in which the tax base is defined based on the taxation cost of the object Taxation The tax base is determined for each tax object as its inventory value, -calculated on the basis of the latest inventory value, submitted in accordance with the established procedure to the tax authorities by 1 March 2013. Article 405. The sales tax period The sales tax period is recognized as a calendar year. Article 406. Tax rates 1. Tax rates are established by regulatory legal acts of representative bodies of municipal entities (the laws of the federal cities of Moscow, St. Petersburg and Sevastopol), depending on the order in which they are defined. The Committee is of the view that in the context of 2. If the tax base is determined based on the cadastral value of the tax object, the tax rate is set at no greater than: 1) 0.1 per cent for: residential houses, accommodation; construction-in-progress objects, if the intended purpose of such objects is a dwelling house; single immovable complexes, which include at least one dwelling (house); garages and { \field { \field { \field { \field { \field { \field { \field { \o each of which does not exceed 50 square metres and is located on plots of land provided for personal support, farming, gardening, horticulture or individual housing; 2) 2 per cent of the tax objects included in the list, defined in accordance with article 378-2, paragraph 7, of the present Code, in respect of the tax objects referred to in paragraph 10 of article 378-2 of this Code of the Code, as well as in respect of tax objects, cadastral value Each of which exceeds 300 million rubles; 3) 0.5 per cent for other tax objects. 3. The tax rates referred to in paragraph 2 (1) of this article may be reduced to zero or increased, but not by more than three times the normative legal acts of representative bodies of municipal entities (the laws of the cities of the Federal Republic of Yugoslavia). Moscow, St. Petersburg and Sevastopol). 4. In the case of a tax base definition, based on an inventory value, the tax rate is based on the accumulated inventory value of property tax objects multiplied by the total inventory value of property rights The taxpayer (taking into account the share of the taxpayer in the right of common ownership for each of these facilities) located within the boundaries of one municipality (city of federal significance of Moscow, St. Petersburg or Sevastopol), in the following limits: | --------------------------------------- | ------------------------- | | Total inventory value | Tax rate | | tax objects multiplied by | | | | | factor = deflator (taking into account share | | | | | | | | --------------------------------------- | ------------------------- | | Up to 300 000 rubles | Up to 0.1% | | |inclusively | | | --------------------------------------- | ------------------------- | | More than 300 000 to 500,000 rubles | More than 0.1% to 0.3% | inclusive | | --------------------------------------- | ------------------------- | | More than 500,000 rubles | More than 0.3% to 2.0% | | | | --------------------------------------- | ------------------------- | 5. Differentiated tax rates, depending on: 1) of the cadastral value of the tax object (total inventory value of tax objects multiplied by the deflator) the share of the taxpayer in the right of the common ownership of each of these objects); 2) the type of tax object; 3) the location of the tax object; 4) the types of territorial zones within which the taxation object is located. 6. If tax rates are not determined by the regulatory legal acts of representative bodies of municipalities (federal laws of Moscow, St. Petersburg and Sevastopol), taxation is taxed: 1) in the case of The tax base is determined based on the cadastral value of the tax object, based on the tax rates specified in paragraph 2 of this article; 2) if the tax base is determined based on the inventory value of the object Tax rates-at the tax rate of 0.1 per cent for facilities c total inventory value multiplied by the deflator coefficient (taking into account the share of the taxpayer in the right of common ownership for each of these facilities), up to 500,000 rubles, and at the tax rate of 0.3 per cent for the rest objects. Article 407. Tax benefits 1. Subject to the provisions of this article, the right to tax benefit is based on the following categories of taxpayers: 1) Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons decorated with the Order of Glory 3; 2) disabled persons I and II disability groups; 3) disabled since childhood; 4) participants in the civil war and the Great Patriotic War, other combat operations for the protection of the USSR from among the military personnel serving in military units, Headquarters and former guerrillas and former guerrillas Veterans of fighting; 5) persons of the Soviet Army, the Navy, the Ministry of the Interior and the State Security, which occupied regular positions in the military units, headquarters and institutions of the active army during the Great Patriotic War, or persons who were present in the period in the cities, whose participation in the defence is credited to these persons in the length of service for the purpose of a pension on favourable terms for military personnel of the current army; 6) eligible persons Social assistance under the Russian Federation Act No. 1244-I of 15 May 1991 on the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant, in accordance with the Federal Act of 26 November 1993 1998: N 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the industrial association" Mayak "and the dumping of radioactive waste into the Teccha river" and by the Federal Act of 10 January 1998. 2002 No. 2-FZ " On social guarantees for citizens exposed to radiation the effects of nuclear tests at the Semipalatinsk test site; 7) military personnel, as well as citizens who have been dismissed from military service upon reaching the age limit for military service, state of health or in connection with The number of persons who have participated directly in the tests of nuclear and thermonuclear weapons, which have a total duration of military service of 20 years or more; 8) The elimination of nuclear installations in armaments and military installations; 9) members of the families of military personnel who have lost their breadwinner; 10) pensioners who receive pensions appointed in accordance with the pension legislation, as well as persons who have reached the age of 60 and 55 (men and women, respectively) women) who, in accordance with the legislation of the Russian Federation, pay monthly life imprisonment; 11) citizens dismissed from the military service or calling for military taxes on international debt Afghanistan and other war-affected countries; 12) Natural persons who have received or have suffered injuries or have become disabled as a result of tests, exercises and other works related to any types of nuclear facilities, including nuclear weapons and space technology; 13) parents and spouses Soldiers and civil servants who died in the line of duty; 14) natural persons engaged in professional creative activity-in respect of specially equipped premises, facilities, which they use exclusively as art workshops, atheel, The facilities used for the organization of non-State museums, galleries, libraries-for the period of their use; 15) natural persons-in relation to economic buildings or structures, The area of each of which does not exceed 50 square metres and is located on the land plots provided for the maintenance of personal, farming, gardening, horticulture or individual housing construction. 2. The tax relief is provided in the amount of the taxable taxpayer's tax amount, which is owned by the taxpayer and is not used by the taxpayer in business. 3. When determining the taxable tax amount to be paid, a tax benefit is granted for one tax object of each type of taxpayer's choice, regardless of the number of reasons for applying tax benefits. 4. The tax relief is provided for the following types of tax objects: 1) an apartment or a room; 2) a dwelling house; 3) the premises or construction referred to in paragraph 1 (14) of this article; 4) the economic structure or construction referred to in paragraph 1 (15) of this article; 5) the garage or place. 5. Tax benefits are not granted in respect of the tax objects referred to in article 406, paragraph 2, subparagraph 2, of this Code. 6. A person entitled to a tax benefit shall submit an application for a tax benefit and proof of entitlement to a tax benefit to the tax authority of his or her choice. 7. The notification of the selected tax exempt objects shall be submitted by the taxpayer to the tax authority of its choice before 1 November, which is the tax period from which the tax period is to be issued. The specified objects are subject to a tax benefit. Taxpayer, who has notified the tax authority of the selected tax object, is not entitled after November 1, which is a tax period, to provide a qualified notification with a change in the tax object, in for which the tax exemption is granted in the specified tax period. When a taxpayer entitled to a tax benefit is not given notice of the selected tax object, the tax exemption is granted for one tax object of each type with a maximum calculated rate. The amount of the tax. The form of the notification is approved by the federal executive authority responsible for the control and supervision of taxes and duties. Article 408. The order in which the sales tax amount is calculated 1. The amount of the tax shall be calculated by the tax authorities upon the expiry of the tax period separately for each tax object as the corresponding tax rate as a percentage of the tax base, taking into account the characteristics set out in this article. 2. The amount of the tax is calculated on the basis of information submitted to the tax authorities in accordance with article 85 of this Code. The tax is calculated on the subject of tax objects that arose prior to the entry into force of Federal Act No. 122-FZ of 21 July 1997 on State registration of real property rights and transactions. The basis for data on rights holders, which are submitted in accordance with the established procedure to the tax authorities by 1 March 2013. 3. In the event that the object of the assessment is in the common interest, the tax shall be calculated in accordance with paragraph 1 of this article, subject to the provisions of paragraph 8 of this article for each of the Parties to the fractional ownership, in proportion to it The share of ownership of such a tax object. If the object of taxation is in the common joint property, the tax shall be calculated in accordance with paragraph 1 of this article, subject to paragraph 8 of this article for each of the parties to the joint property in equal shares. 4. In the event of a change in the tax period the share of the taxpayer in the right of common ownership of the object of tax, the amount of the tax shall be calculated on the basis of the coefficient determined in accordance with paragraph 5 of this article. 5. In the event of (discontinuations) of the taxpayer during the tax period ownership of the property, the value of the property shall be calculated on the basis of the ratio determined as the ratio of the total The months in which the property was owned by the taxpayer was a calendar month in the tax period. If the ownership of the property arose prior to the 15th of the month of the month, or the termination of ownership of the property occurred after the 15th of the month in question, the full month A month of occurrence (termination) of the said right has been adopted. If the ownership of the property arose after the 15th of the relevant month or the termination of the specified right occurred before the 15th of the month in question, the month of occurrence (cessation) The specified right is not taken into account in determining the coefficient given in this paragraph. 6. If the taxpayer has a right to a tax benefit during the tax period, the tax amount is calculated on the basis of the ratio determined as the ratio of the number of full months for which no tax is available tax credit, for calendar months in the tax period. At the same time, the month of the right to tax benefit, as well as the month of termination of the said right, is adopted for the full month. In the case of an application for a tax benefit, the recalculation of the tax amount is made in no more than three tax periods prior to the calendar year, but not earlier than the date of occurrence the taxpayer is entitled to a tax benefit. 7. In respect of property inherited from a natural person, the tax is calculated from the day of the discovery of the inheritance. 8. The amount of the tax for the first four tax periods from the beginning of the application of the tax base determination basis from the cadastral value of the tax object shall be calculated on the basis of the provisions of paragraph 9 of this article according to the following formula: N = (H1-H2) x K + H2, where N is the amount of tax payable. If the taxpayer is terminated during the tax period, the right of ownership of the specified tax object, the creation (termination) of the right to a tax credit, the change in the share in the right of the common property to the tax object the calculation of the tax amount (N) is subject to the provisions of paragraphs 4 to 6 of this article; H1-the amount of the tax calculated in accordance with paragraph 1 of this article, based on the tax base determined in accordance with the article 403. This Code, without taking into account the provisions of paragraphs 4 to 6 of this article; H2 is the amount of the tax calculated on the basis of the corresponding inventory value of the tax object (without taking into account the provisions of paragraphs 4 to 6 of this article) over the last tax period of the tax base, according to Article 404 of this Code, or the amount of the property tax calculated for 2014 in accordance with the Law of the Russian Federation of 9 December 1991 "On Taxes on the property of natural persons" in the case of the application of the tax procedure in accordance with Article 403 of this Code, starting from 1 January 2015; K is equal to: 0.2 for the first tax period, in which the tax base is determined in the appropriate municipality of the federal importance of Moscow, St. Petersburg or Sevastopol) in accordance with article 403 of this Code; 0.4-for the second tax period, in which the tax base is determined in the respective municipal tax period of the Federal City of Moscow, St. Petersburg, or Sevastopol) in accordance with Article 403 of this Code; 0.6 for the third fiscal period, in which the tax base is determined in the respective municipal education (the city of federal importance to Moscow, St. Petersburg or Sevastopol) in accordance with article 403 of this Code; 0.8-for the fourth fiscal period, in which the tax base is determined in the appropriate municipal education (the city of federal law) (Moscow, St. Petersburg or Sevastopol) in accordance with the article 403. Starting with the fifth tax period, in which the tax base is determined in the respective municipal education (city of federal importance Moscow, St. Petersburg or Sevastopol), in accordance with article 403 of this Code, the calculation of the amount of the tax shall be calculated in accordance with this article without taking into account the provisions of this paragraph. 9. In the case, if calculated in accordance with paragraph 8 of this Article in respect of a tax object, the value of tax H2 exceeds the corresponding value of Tax H1, the amount of the tax to be paid by the taxpayer is calculated without of the provisions of paragraph 8 of this article. Article 409. The order and date of the tax payment 1. The tax is due to be paid by taxpayers not later than 1 October of the year following the tax period. 2. The tax is paid at the location of the tax object on the basis of the tax notification sent to the taxpayer by the tax authority. 3. The direction of tax notification shall be permitted for not more than three tax periods prior to the calendar year in which it is sent. 4. The taxpayer pays no more tax than three tax periods prior to the calendar year of the tax notice. ". Article 3 1. The rights and obligations of the participants in the relations governed by the law of the Russian Federation on taxes and charges incurred in respect of tax periods on the property of natural persons expired before 1 January 2015 are carried out in the order, OF THE PRESIDENT OF THE RUSSIAN FEDERATION Personal property ", effective until the day of entry into force of the present Federal law. 2. In case the subject of the Russian Federation claims the results of the determination of the cadastral value of immovable property, the legislative (representative) body of the State authorities of the constituent entity of the Russian Federation (for example, The exclusion of cities of the federal importance of Moscow, St. Petersburg and Sevastopol has the right to set a single date for the application of the tax base on taxation in the territory of this subject of the Russian Federation until November 20, 2014. physical persons ' property based on the cadastral value of objects 1 January 2015. 3. Legal acts of representative bodies of municipal entities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) on the introduction in the territories of relevant municipalities (cities of federal importance) " As of January 1, 2015, the personal property tax should be published not later than December 1, 2014. 4. A person referred to in paragraph 6 of Article 407 of the Tax Code of the Russian Federation (in the wording of this Federal Act), which was granted a tax credit as of 31 December 2014 in accordance with the Law of the Russian Federation N 2003-I "On personal property taxes", may not resubmit applications and documents to the tax authority. Article 407, paragraph 6 Russian Tax Code . Article 4 1. Recognize: 1) Law of RSFSR of 9 December 1991 N 2003-I On property taxes on physical persons OF THE PRESIDENT OF THE RUSSIAN FEDERATION 362); 2) Paragraph 4 of Article 1 of the Russian Federation Law of 22 December 1992 N 4178-I " On introducing amendments and additions to individual OF THE PRESIDENT OF THE RUSSIAN FEDERATION 118); 3) Federal Act No. 25 of 11 August 1994 on amendments and additions to the RSFSR Act on property taxes of the Russian Federation. 1863); 4) paragraph 5 of Article 1 of the Federal Law of 27 January 1995 N 10-FZ " On introducing amendments and additions to individual OF THE PRESIDENT OF THE RUSSIAN FEDERATION 346); 5) Federal Act of 17 July 1999 No. 168-FZ "On amendments and additions to the Russian Federation Law" On taxes on OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3689); 6) Article 3 of the Federal Law of 24 July 2002 N 110-FZ " On introducing amendments and additions to Part Two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3027); 7) Article 7 of the Federal Law of 22 August 2004, No. 122-FZ " On amendments to the legislative acts of the Russian Federation and OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION "On Amendments to Article 4 of the Law of the Russian Federation" On Tax Exchanges to Article 4 of the Law of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1580); 9) Article 1 of the Federal Law of 28 November 2009 No. 283-FZ "On introducing amendments to certain legislative acts of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5733); 10) Article 2 of the Federal Law of 22 July 2010 N 167-FZ "On amendments to the federal law" On evaluation activities OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3998); 11) paragraph 2 (e) of article 1, paragraph 32 (e), and article 3 of the Federal Law of 27 July 2010, No. 229-FZ " On introducing changes OF THE PRESIDENT OF THE RUSSIAN FEDERATION in connection with the settlement of arrears in the payment of taxes, penalties and fines and certain other questions of tax administration " (Russian Law Assembly, 2010, No. 31, p. 4198); 12) Article 1 of the Federal Law of June 29, 2012 N 96-FZ " On introducing amendments to selected legislative acts of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3587); 13) Article 5 of the Federal Law of 2 July 2013 N 185-FZ " On introducing amendments to selected legislative acts of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2013, N 27, 100 3477); 14) Article 3 of the Federal Law of 2 November 2013, No. 306-FZ " On amendments to the first and second Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5,645); 15) Article 2 of the Federal Law of 2 December 2013, No. 334-FZ "On amendments to the second Tax Code of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6335). 2. Paragraph 9 of Article 2 of the Federal Law of 2 April 2014 "On amendments to the first and second Tax Code of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1544) delete. Article 5 1. This Federal Law shall enter into force on January 1, 2015, but not earlier than one month after its official publication and not earlier than the first number of the regular tax period on the corresponding tax, except for provisions, for which this article sets a different date for their entry into force. 2. Article 1, paragraph 1, article 3, paragraphs 2 and 3, and article 4, paragraph 2, of this Federal Act shall enter into force on the date of the official publication of this Federal Law. 3. From 1 January 2020, the determination of the tax base for the property of natural persons on the basis of the inventory value of the objects of taxation is not made. President of the Russian Federation Vladimir Putin Moscow, Kremlin October 4, 2014 N 284-FZ