Source: https://www.global-regulation.com/translation/russia/2943252/amending-part-two-of-the-tax-code-of-the-russian-federation-and-some-other-legislative-acts-of-the-russian-federation%252c-as-well-as-on-repealing-certa.html
Timestamp: 2019-10-23 00:33:52
Document Index: 94632136

Matched Legal Cases: ['art. 18', 'art. 2289', 'art. 3413', 'art. 5015', 'art. 4', 'art. 2026', 'art. 3021', 'art. 5138', 'art. 2', 'art. 1749', 'art. 1958', 'art. 2066', 'art. 2174', 'art. 2567', 'art. 2700', 'art. 2874', 'art. 4435', 'art. 4849', 'art. 5030', 'art. 1342', 'art. 2711', 'art. 3083', 'art. 3219', 'art. 3517', 'art. 3994', 'art 1', 'Art. 1', 'Art. 1', 'art 1', 'Art. 1', 'art 1', 'art. 1860', 'art 2', 'art. 3810', 'art. 3027', 'art. 1424', 'art. 469', 'art. 1976', 'art. 1860', 'art. 4', 'art. 2954', 'art. 5342', 'art. 5', 'art. 3613', 'art. 3810', 'art. 3027', 'art. 3033', 'art. 3531', 'art. 1860', 'art. 5', 'art. 3810', 'art. 3037', 'art 5', 'art 3', 'art. 3535', 'art. 3021', 'art. 6', 'art. 2886', 'art 6']

Machine Translation of "Amending Part Two Of The Tax Code Of The Russian Federation And Some Other Legislative Acts Of The Russian Federation, A..." (Russia)
Amending Part Two Of The Tax Code Of The Russian Federation And Some Other Legislative Acts Of The Russian Federation, As Well As On Repealing Certain Legislative Acts (Provisions Of Legislative Acts) Of The Russian ...
Original Language Title: О внесении изменений в часть вторую Налогового кодекса Российской Федерации и некоторые другие законодательные акты Российской Федерации, а также о признании утратившими силу отдельных законодательных актов (положений законодательных актов) Российской...
Read the untranslated law here: https://www.global-regulation.com/law/russia/2943252/----------------%252c----------%2528--%2529-.html
RUSSIAN FEDERATION FEDERAL LAW on amendments in the second part of the tax code of the Russian Federation and some other legislative acts of the Russian Federation, as well as on repealing certain legislative acts (provisions of legislative acts) of the Russian Federation adopted by the State Duma on November 23, 2004 the year approved by the Federation Council November 24, 2004 year (as amended by the federal laws on 31.12.2005. N 205-FZ;
from 27.07.2010 N 229-FZ; from 2012 N 202-FZ;
from arrival N 248-FZ; from 04.11.2014 N 347-FZ) Article 1 of part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340, 3341; 2001, N 1, art. 18; N 23, art. 2289; N 33, art. 3413, 3421, 3429; N 49, St. 4554, 4564; N 53, art. 5015, 5023; 2002, N 1, art. 4; N 22, art. 2026; N 30, art. 3021, 3027, 3033; N 52, art. 5138; 2003, N 1, art. 2, 5, 6, 8, 10, 11; N 19, art. 1749; N 21, art. 1958; N 22, art. 2066; N 23, art. 2174; N 26, art. 2567; N 27, art. 2700; N 28, art. 2874, 2879, 2886; N 46, art. 4435, 4443, 4444; N 50, art. 4849; N 52, art. 5030; 2004, N 15, art. 1342; N 27, art. 2711, 2713, 2715; N 30, art. 3083, 3084, 3088; N 31, art. 3219, 3220, 3222, 3231; N 34, art. 3517, 3518, 3520, 3522, 3523, 3525, 3524, 3527; N 35, St. 3607; N 41, art. 3994; (N) 45, St. 4377) supplemented by section X as follows: "RA3DEL X. LOCAL TAXES CHAPTER 31. LAND TAX Article 387. General provisions 1. Land tax (hereinafter in this chapter-tax) is established by this code and the regulations of the representative bodies of municipalities, shall be put into effect and ceases to act in accordance with this code and the regulations of the representative bodies of municipalities and obligatory for payment on the territories of these municipalities.
In the cities of federal importance Moscow and St. Petersburg tax is established by this code and the laws of these constituent entities of the Russian Federation, shall be put into effect and ceases to act in accordance with this code and the laws of these constituent entities of the Russian Federation and is required to pay on the territories of these constituent entities of the Russian Federation.
2. Setting the tax, municipal representative bodies (legislative (representative) organs of State power of cities of federal importance Moscow and St. Petersburg) determine the tax rates within the limits established by this chapter, the order and terms of payment of the tax.
When setting the tax regulations of the representative bodies of municipalities (laws of cities of federal importance Moscow and St. Petersburg) can also be tax benefits, the grounds and procedure for their application, including setting the amount not taxable amount for certain categories of taxpayers.
Article 388. Taxpayers 1. Taxpayers tax (hereinafter in this chapter-taxpayers) recognizes organizations and individuals possessing the land on the right of ownership, right of permanent (indefinite) or the right of lifetime inheritable possession.
2. taxpayers not recognized organizations and individuals with regard to land, their right to grant immediate use or transferred to them under a lease contract.
Article 389. Object of taxation 1. The object of taxation are plots located within a municipality (cities of federal importance Moscow and St. Petersburg), on whose territory a tax.
2. object of taxation shall not be recognized: 1) plots, withdrawn from circulation in accordance with the legislation of the Russian Federation;
2) plots, limited in circulation in accordance with the legislation of the Russian Federation, who are especially valuable objects of cultural heritage of the peoples of the Russian Federation, the objects included in the list of world heritage sites, historical and cultural reserves, archaeological heritage objects;
(Paragraph repealed federal law from 2012 N 202-FZ) 4) plots, limited in circulation in accordance with the legislation of the Russian Federation, within the limits of the forest fund;
5) plots, limited in circulation in accordance with the legislation of the Russian Federation, held by publicly owned water objects in the composition of the water fund, with the exception of land, occupied separate water objects.
Article 390. Tax base 1. The tax base is defined as the cadastral value of land plots recognized subject to taxation in accordance with article 389 of this code.
2. the cadastral value of the land plot shall be determined in accordance with the land legislation of the Russian Federation.
Article 391. Procedure for determining the tax base 1. The tax base is determined in respect of each plot as its cadastral value as at 1 January of the year that is the fiscal period.
2. The tax base is determined separately for shares in the right of common ownership of land in respect of which a taxpayer recognizes a different person or set different tax rates.
3. taxpayers organization determine the tax base by yourself based on the State land cadastre information about each land owned by them on the right of property or right of permanent (indefinite) use.
(Article repealed in part 1 paragraph 3 of the second paragraph of article 391-federal law N 347 04.11.2014-FZ)
4. unless otherwise provided for in paragraph 3 of this article, the tax base for each taxpayer who is a natural person, is determined by the tax authorities on the basis of information that shall be submitted to the tax authorities of the bodies engaged in maintenance of the State land cadastre, the bodies engaged in the registration of rights to real estate and transactions therewith, and municipal authorities.
5. The tax base is reduced by the tax-free sum of 10000 rubles per taxpayer in the territory of one municipality (cities of federal importance Moscow and St. Petersburg) in respect of land, owned, permanent (indefinite) enjoyment of life or inherited ownership of the following categories of taxpayers: 1) heroes of the Soviet Union, heroes of Russian Federation, bearers of the "order of Glory;
2) disabled persons with III degree limits the ability to work, as well as persons who are included in disability group I and II, installed before January 1, 2004 year without an opinion on the degree of restriction of the ability to work;
3) invalids from childhood;
4) Veterans and invalids of the great patriotic war, as well as veterans and invalids of armed hostilities;
5) individuals eligible for social support in accordance with the law of the Russian Federation on the social protection of citizens exposed to radiation due to the Chernobyl disaster "(as amended by the law of the Russian Federation dated June 18, 1992 N 3061-I), in accordance with the Federal law of November 26, 1998 N 175-FZ" on social protection of the Russian Federation citizens exposed to radiation as a result of an accident in the year 1957 at the Mayak production association and discharges of radioactive waste into the Techa river, "and in the accordance with the Federal law of January 10, 2002 N 2-ФЗ "about social guarantees of citizens subjected to radiation due to nuclear testing at the Semipalatinsk test site";
6) individuals who have particular risk units directly involved in the testing of nuclear and thermonuclear weapons, the Elimination of accidents in nuclear installations on the armaments and military installations;
7) the natural persons who receive or undergoing radiation sickness or disabled as a result of tests, exercises and other works associated with any kind of nuclear installations, including nuclear weapons and space technology.
6. the reduction in the tax base for tax-free amount determined in paragraph 5 of this article shall be made on the basis of documents confirming the right to reduce the tax base, presented by the taxpayer to the tax authority at the place of location of the plot.
Procedure and deadlines for the submission of documents confirming the right of taxpayers to reduce the tax base shall be established by normative legal acts of representative bodies of municipalities (laws of cities of federal importance Moscow and St. Petersburg).
7. If the size of the taxable amount provided for in paragraph 5 of this article exceeds the size of the tax base as defined in relation to the land, the tax base shall be taken as zero.
Article 392. Distinctions of determining the tax base in respect of the land in common ownership 1. Tax base in respect of lot lands, being in common shared property, defined for each of the taxpayers, are the owners of this land, in proportion to its share in the common property.
2. The tax base in respect of lot lands, being in common joint property shall be determined for each of the taxpayers, are the owners of this land, in equal shares.
3. If the acquisition of buildings, structures, or other real estate to the purchaser (buyer) in accordance with the law or the contract passes ownership on the part of the land plot, which is occupied by the real estate and is required for its use, the tax base in respect of the land for a specified person is determined in proportion to its share in the ownership of the land.
If purchasers (buyers) buildings, structures, or other real estate Act several individuals, the tax base in respect of part of the land plot, which is occupied by the real estate and is required for its use, for the designated persons shall be determined in proportion to their share in the right of ownership (square) to the specified property.
Article 393. Tax period. Reporting period 1. Tax period recognized by calendar year.
2. Reporting periods for taxpayers-organizations and individuals-entrepreneurs, are recognized in the first quarter, six months and nine months of the calendar year.
3. When setting the tax representative body of municipal education (legislative (representative) organs of State power of cities of federal importance Moscow and St. Petersburg) may not establish the reporting period.
Article 394. Tax rate 1. Tax rates are set by regulatory legal acts of representative bodies of municipalities (laws of cities of federal importance Moscow and Saint Petersburg) and may not exceed: 1) 0.3 per cent on plots of land: classified agricultural lands or the lands comprising zones of agricultural use in the settlements and used for agricultural production;
occupied housing stock and infrastructure objects of housing and communal services (except share in the right to a land plot, the object was not due to housing and infrastructure objects of housing and communal complex) or provided for housing;
provided for a personal part-time farm, gardening, gardening or livestock;
2) 1.5 per cent for other land.
2. it is allowed to establish differentiated tax rates depending on the categories of lands and (or) the permitted use of the land plot.
Article 395. Tax benefits shall be exempt from taxation: 1) organizations and institutions of the penal correction system of the Ministry of Justice of the Russian Federation, in respect of the land granted for direct discharge of the functions of these organizations and agencies;
2) Organization-on land, busy public roads of common use;
3) organizations-on land, directly employed objects mobilization assignment and (or) mobilization capacity, sealed and (or) not used in production; all types of mobilization reserves (reserves) and other property relating to the assignment of mobilization generated by decisions of public authorities insurance stocks; test ranges, snarjazhatel'nymi bases, airfields, unified air traffic management system, in accordance with the law related to special purpose objects;
4) religious organizations-with respect to their land, where there are buildings, structures and installations for religious and charitable purposes;
5) all-Russia public organization of invalids (including created as unions of public organizations of invalids), which disabled persons and their legal representatives shall be not less than 80 per cent, in relation to land used by them for the implementation of statutory activities;
the Organization, whose Charter capital is composed entirely of deposits specified Russian public organizations of invalids, if the average number of disabled persons among their employees is not less than 50 per cent, and their share in the Fund of pay is not less than 25 per cent, in relation to land used by them for production and (or) realization of goods (except for excisable goods, minerals and other minerals as well as other products on the list approved by the Government of the Russian Federation in consultation with all public organizations of persons with disabilities), works and services (excluding brokerage and other intermediary services);
institutions, the sole owner of the property which are specified, the all-Russian public organization of invalids, on land they used to achieve educational, cultural, health, sports, scientific, informational and other purposes of social protection and rehabilitation of the disabled, as well as to provide legal and other assistance to persons with disabilities, children with disabilities and their parents;
6) Organization of national art crafts-in regard to lot lands, being in places of traditional existence of national art crafts and used for the production and marketing of products of national art crafts;
7) physical persons belonging to indigenous peoples of the North, Siberia and far east of the Russian Federation, as well as indigenous communities-on land used for the preservation and development of their traditional way of life, husbandry and cropping;
8) scientific organization of the Russian Academy of Sciences, Russian Academy of medical sciences, Russian Academy of agricultural sciences, the Russian Academy of education, Russian Academy of architecture and construction Sciences, the Russian Academy of Arts-on land under buildings and structures used for scientific (research) activities.
Article 396. Tax calculation and advance payments
income tax expense 1. The tax sum is calculated as the end of the tax period corresponding to the tax rate, the percentage of tax basis, except as otherwise provided in paragraphs 15 and 16 of this article.
2. the Organization shall compute taxpayers tax amount (amount of advance payments of tax) on their own.
(Art. 1 repealed in part of the second paragraph of paragraph 2 of article 396-federal law N 347 04.11.2014-FZ)
3. unless otherwise provided for in paragraph 2 of this article, the amount of tax (the amount of advance payments of tax) payable to the budget, taxpayers who are natural persons, shall be calculated by the tax authorities.
(Art. 1 repealed under paragraph 4 of article 396-the Federal law from 27.07.2010 N 229-FZ)
5. the amount of tax payable to the budget according to the results of the tax period is defined as the difference between the amount of tax calculated in accordance with paragraph 1 of this article, and the amounts to be paid during the tax period of advance payments of tax.
6. taxpayers, for which the reporting period is defined as a quarter, calculate the amount of advance payments of tax at the end of the first, second and third quarter of the current fiscal period, as one-fourth of the corresponding tax rate percentage of the rateable value of the land as at 1 January of the year that is the fiscal period.
7. In the case of (termination) of the taxpayer during the tax (accounting) period of ownership (permanent (indefinite) use, lifetime inheritable possession) on land (it) calculation of amount of tax (the amount of the advance payment of income tax) in respect of the land plot is made with regard to coefficient, defined as the ratio of the number of full months, during which time the land was owned (permanent (indefinite) use, lifetime inherited possession) of the taxpayer to the number of calendar months in tax (accounting) period, unless otherwise provided for in this article. If the occurrence (termination) of the rights in question occurred before the 15th day of the relevant month, inclusive, for a full month was adopted by month of occurrence of these rights. If (termination) of these rights came after the 15-th day of the relevant month, for a full month was adopted one month termination of these rights.
8. In respect of the land plot (his shares), jumping (left) hereditary physical person, tax is calculated starting from the month of the opening of the inheritance.
9. the municipal representative body (legislative (representative) organs of State power of cities of federal importance Moscow and St. Petersburg) when setting the tax may provide for certain categories of taxpayers right not to calculate and pay no income tax advance payments during the tax period.
10. taxpayers eligible for the tax incentives must submit documents certifying the right to tax authorities at the place of location of a land plot, recognized subject to taxation in accordance with article 389 of this code.
In the case of (ending) from the taxpayer during the tax (accounting) period of the right of deduction calculation of the amount of tax (the amount of the advance payment of income tax) in respect of a plot of land on which the right to tax credit, according to the coefficient, defined as the ratio of the number of complete months during which no tax credit, the calendar months in tax (accounting) period. When this month an entitlement to tax relief, as well as the month of cessation of the right is taken for a full month.
(Repealed in part paragraphs 11-13 of article 396-Federal Act of arrival N 248-FZ) 14. According to the results of the State cadastre valuation of land cadastral value of land as at 1 January of the calendar year subject to bring to the attention of taxpayers in the manner determined by the local self-government bodies (the executive organs of State power of cities of federal importance Moscow and St. Petersburg), no later than 1 March of this year.
15. with regard to the land acquired the property of individuals and legal entities on modalities for the implementation of the housing on them, except for individual housing construction, calculation of the amount of tax (the amount of advance payments on tax) is made with 2 factor within the three-year period of design and construction until the State registration of rights to real estate object.
In case of completion of such housing and State registration of rights to real estate object prior to the expiration of the three-year period for the design and construction of the amount of the tax paid during the period of design and construction in excess of the amount of tax calculated with regard to coefficient 1, recognizes the amount of overpaid tax and is credited (returned) to the taxpayer in the established order.
On land purchased the property of individuals and legal entities on modalities for the implementation of the housing on them, except for individual housing construction, calculation of the amount of tax (the amount of advance payments of tax) takes into account the factor of 4 in the design and construction period, exceeding a three-year term until the State registration of rights to real estate object.
16. With regard to land ownership acquired by individuals for individual housing construction, calculation of the amount of tax (the amount of advance payments of tax) takes into account the factor of 2 in the design and construction period in excess of ten years, until the State registration of rights to real estate object.
Article 397. The order and terms of payment of tax and income tax advance payments of 1. Tax prepayments for income tax payable by taxpayers in the manner and within the time limits established normative legal acts of representative bodies of municipalities (laws of cities of federal importance Moscow and St. Petersburg).
Term of payment for tax-payers-organizations or individuals-individual entrepreneurs may not be set earlier under paragraph 3 of article 398 of the criminal code.
2. During the tax period, the tax payers pay tax advance payments if a normative legal act of the representative organ of municipal education (laws of cities of federal importance Moscow and St. Petersburg) provides otherwise. The end of the tax period, the tax payers pay the amount of tax calculated in the manner provided for in article 396, paragraph 4 of the present code.
3. Tax and income tax advance payments shall be paid to the budget in the location of the land recognized subject to taxation in accordance with article 389 of this code.
4. taxpayers who are natural persons pay tax and income tax advance payments on the basis of the tax notification by the tax authority.
Article 398. Tax Declaration 1. Taxpayers are organizations or individuals who are individual entrepreneurs, the end of the tax period shall submit to the tax authority at the place of location of a land plot tax return tax.
(Article repealed in part 1 paragraph 1 of the second paragraph of article 398 of the tax code of the Russian Federation, the Federal law from 27.07.2010 N 229-FZ)
(Art. 1 repealed under paragraph 2 of article 398-the Federal law from 27.07.2010 N 229-FZ)
3. Tax declarations submitted by taxpayers tax no later than February 1 of the year following the previous tax period.
(Article repealed in part 1 paragraph 3 of the second paragraph of article 398-the Federal law from 27.07.2010 N 229-FZ) Article 2 1. Void since January 1, 2005 year: 1) paragraphs 10, 13 and 14 of article 1 of the Federal law dated August 9, 1994, N 22-ФЗ "about entry of changes and additions in the law of the RSFSR" on payment for land "(collection of laws of the Russian Federation, 1994, no. 16, art. 1860);
2) part 2 and 3 of article 1 of the Federal law dated July 25, 1998 N 132-FZ "on amending the law of the Russian Federation" on payment for land "(collection of laws of the Russian Federation, 1998, N 31, art. 3810);
3) paragraphs third-eighth article 10 of the Federal law dated July 24, 2002 N 110-ФЗ "about entry of changes and additions in part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation" (collection of laws of the Russian Federation, 2002, no. 30, art. 3027).
2. Null and void since January 1, 2006 year: 1) the law of the Russian Federation from October 11, 1991 N 1738-I "on payment for land" (records of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 44, art. 1424), with the exception of article 25;
2) law of the Russian Federation dated February 14, 1992 N 2353-I "on amendments and additions to articles 6, 8 and 12 of the Act of the RSFSR" on payment for land "(records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 10, art. 469);
3 article 1, paragraph 1) of the law of the Russian Federation dated July 16, 1992 N 3317-I "on amendments and additions to the tax system in Russia" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 34, art. 1976);
4) Federal law dated August 9, 1994, N 22-ФЗ "about entry of changes and additions in the law of the RSFSR" on payment for land "(collection of laws of the Russian Federation, 1994, no. 16, art. 1860), with the exception of paragraph 18 of article 1;
5 article 38, paragraph 5) of the Federal law dated August 22, 1995 N 151-ФЗ "About emergency services and rescue status" (collection of laws of the Russian Federation, 1995, no. 35, p. 3503);
6 article 1, paragraph 1) the Federal law of December 27, 1995 N 211-FZ "on amendments and additions to certain legislative acts of the Russian Federation in connection with adoption of the Federal law" about fire safety "(collection of laws of the Russian Federation, 1996, N 1, art. 4);
7) Federal law dated June 28, 1997 N 93-FZ "on amendments to the code of CRIMINAL PROCEDURE of the RSFSR on administrative offences and article 12 of the law of the Russian Federation" on payment for land "(collection of laws of the Russian Federation, 1997, N 26, art. 2954);
8) Federal law of November 18, 1997 N 145-FZ "on amending the law of the Russian Federation" on payment for land "(collection of laws of the Russian Federation, 1997, no. 47, art. 5342);
9) the Federal law of December 31, 1997 N 158-ФЗ "about entry of changes into the law of the Russian Federation" on payment for land "(collection of laws of the Russian Federation, 1998, N 1, art. 5);
10) article 6 of the Federal law dated July 21, 1998 N 117-FZ "on amendments and additions to legislation of the Russian Federation in connection with the reform of the penal correction system (collection of laws of the Russian Federation, 1998, no. 30, art. 3613);
11) the Federal law of July 25, 1998 N 132-FZ "on amending the law of the Russian Federation" on payment for land "(collection of laws of the Russian Federation, 1998, N 31, art. 3810);
12) article 13 of the Federal law of December 29, 1998, N 192-FZ "on urgent measures in the field of fiscal and taxation policies" (collection of laws of the Russian Federation, 1999, no. 1, text 1);
13) article 10 of the Federal law dated July 24, 2002 N 110-ФЗ "about entry of changes and additions in part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation" (collection of laws of the Russian Federation, 2002, no. 30, art. 3027);
14) article 5 of the Federal law dated July 25, 2002 N 116-FZ "on amendments and additions to some legislative acts of the Russian Federation in connection with the improvement of public administration in the field of fire safety" (collection of laws of the Russian Federation, 2002, no. 30, art. 3033);
15) article 4 of the Federal law dated June 29, 2004 N 58-FZ "on amending certain legislative acts of the Russian Federation and repealing certain legislative acts of the Russian Federation in connection with the implementation of measures to improve public administration" (collection of laws of the Russian Federation, 2004, no. 27, article 2711);
16) the Federal law of August 20, 2004 N 116-FZ amending article 8 of the law of the Russian Federation "on payment for land" (collection of laws of the Russian Federation, 2004, no. 34, art. 3531);
17) article 5 of the Federal law dated August 22, 2004 N 122-FZ "on changes in the legislative acts of the Russian Federation and repealing certain legislative acts of the Russian Federation in connection with adoption of the Federal law on amendments and additions to the Federal law on general principles of organization of legislative (representative) and executive bodies of State power of the constituent entities of the Russian Federation" and "on general principles of organization of local self-government in the Russian Federation" (collection of laws of the Russian Federation , 2004, no. 35, St. 3607). Article 3 when adopting municipal representative bodies (legislative (representative) bodies of State power of cities of federal importance Moscow and St. Petersburg) normative legal acts (laws), starting from January 1, 2005 onwards in accordance with chapter 31 "land tax", part two of the tax code of the Russian Federation land tax on the territories of the respective municipalities (cities of federal importance Moscow and St. Petersburg), the law of the Russian Federation from October 11, 1991 N 1738-I "on payment for land" , with the exception of article 25, shall be applied.
Article 4 Set that year 2004 rates of tax on land, except land tax on agricultural lands, are applied in the year 2005 with a factor of 1.1.
Article 5 to the law of the Russian Federation from October 11, 1991 N 1738-I "on payment for land" (records of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 44, p. 1424; Collection of laws of the Russian Federation, 1994, no. 16, art. 1860; 1998, N 1, art. 5; N 31, art. 3810; 2002, N 30, art. 3037) as follows: article 13 recognized lapsed;
Article 14, after the words "for the individual" to supplement the word "categories", the words "within the tax amount, remaining at the disposal of the relevant local authority" should be deleted;
in part 5 of article 17, the words "legislative (representative) of the constituent entities of the Russian Federation and the authorities" should be deleted;
articles 18 and 19 shall be declared null and void.
Article 6 paragraph 1 of part 3 of article 2 of the Federal law dated August 20, 2004 N 120-FZ "on amending the budget code of the Russian Federation regarding regulation of inter-budgetary relations" (collection of laws of the Russian Federation, 2004, no. 34, art. 3535), the words "at the rate established by the representative bodies of the respective municipalities in accordance with the legislation of the Russian Federation on taxes and fees" should be deleted.
In the first part of article 7-1 July 24, 2002 Federal law N 104-FZ "on amendments and additions to part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation, as well as on repealing individual legislative acts of the Russian Federation on taxes and fees" (collection of laws of the Russian Federation, 2002, no. 30, art. 3021; 2003, N 1 , art. 6; N 28, art. 2886), the words "in 2003-2004" were replaced by the words "in the 2003-2005".
Article 8 1. This federal law shall enter into force on January 1, 2005 onwards, but not earlier than on the expiry of one month from the day of its official publication, with the exception of article 6 hereof.
2. section 6 of this federal law shall enter into force from the day of official publication of this federal law.
3. Paragraphs 15 and 16 of article 396, part two of the tax code of the Russian Federation, as amended by this federal law shall apply to legal relationships under the taxation of land, purchased the property of natural or legal persons on the conditions for the exercise of them housing and individual housing construction after the entry into force of this federal law.
4. in case of absence in the unified State Register of rights to real estate and transactions with it information about existing rights to land taxpayers on land tax shall be determined on the basis of the State acts, certificates and other documents certifying the right to land and granted to natural or legal persons before the entry into force of the Federal law dated July 21, 1997 N 122-ФЗ "about the State registration of rights to real estate and transactions with it" that in accordance with the law shall have equal legal force with the entries in the unified State Register of rights to real estate and transactions with it, either on the basis of acts issued by State authorities or local government bodies within their competence and in accordance with the legislation in force in the place of publication of such acts at the moment of their publication on the granting of land.
5. the bodies carrying out the State registration of rights to real estate and transactions therewith, shall, prior to March 1, 2005 year report to the tax authorities at the place of its finding information about plots, as well as persons to whom the registered ownership, right of permanent (indefinite) use of, or the right of lifetime inheritable possession on these plots, as of January 1, 2005 year.
Referred to in this article shall be submitted on forms approved by the Ministry of Finance of the Russian Federation.
6. (part 6 lost effect on the grounds of the Federal law dated 31.12.2005. N 205-FZ) Article 9 established that paragraphs 3 and 8 of Article 395, part two of the tax code of the Russian Federation, as amended by this federal law, shall be null and void since January 1, 2006 year.
The President of the Russian Federation v. Putin Kremlin, Moscow, N November 29, 2004 141-FZ
2006 On Amendments To Some Legislative Acts Of The Russian Federation On The Question Of Registration In A Simplified Manner The Rights Of Citizens To Separate Objects Of Immovable Property