The provisions of Article 391 of this Code (as amended by Federal Law No. 347-FZ of November 4, 2014) shall apply to tax periods starting from 2015 - see paragraph 8 of Article 5 of Federal Law No. 347-FZ of November 4, 2014.
____________________________________________________________________
1. The tax base is determined in relation to each land plot as its cadastral value as of January 1 of the year that is the tax period.
In respect of a land plot formed during the tax period, the tax base in this tax period is determined as its cadastral value as of the date of the state cadastral registration of such a land plot.
(The paragraph is additionally included from January 1, 2010 Federal law of November 28, 2009 N 283-FZ; as amended by the Federal Law of October 4, 2014 N 284-FZ.
____________________________________________________________________
The second paragraph of the previous edition from January 1, 2010 is considered the third paragraph of this edition - Federal Law of November 28, 2009 N 283-FZ.
____________________________________________________________________
The tax base in relation to a land plot located in the territories of several municipalities (in the territories municipality and cities federal significance Moscow, St. Petersburg or Sevastopol), is determined for each municipal formation (cities of federal significance Moscow, St. Petersburg and Sevastopol). At the same time, the tax base in relation to the share of a land plot located within the boundaries of the corresponding municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol) is determined as a share of the cadastral value of the entire land plot, proportional to the specified share of the land plot.
(The paragraph was additionally included from January 1, 2008 by Federal Law of July 24, 2007 N 216-FZ; as amended by Federal Law of November 29, 2014 N 379-FZ.
The change in the cadastral value of the land plot during the tax period is not taken into account when determining tax base in this and previous tax periods, unless otherwise provided by this paragraph.
A change in the cadastral value of a land plot due to the correction of a technical error made by the body that carries out state cadastral registration when maintaining the state cadastre of real estate is taken into account when determining the tax base starting from the tax period in which such a technical error was made.
(The paragraph is additionally included from January 1, 2015 by the Federal Law of October 4, 2014 N 284-FZ)
In the event of a change in the cadastral value of a land plot by the decision of the commission for consideration of disputes on the results of determining the cadastral value or a court decision in the manner prescribed by Article 24.18 of the Federal Law of July 29, 1998 N 135-FZ "On appraisal activities in Russian Federation", information about the cadastral value established by the decision of the said commission or the court decision is taken into account when determining the tax base starting from the tax period in which the corresponding application for revising the cadastral value was submitted, but not earlier than the date of entering the cadastral value into the state cadastre of real estate, which was the subject challenging.
(The paragraph is additionally included from January 1, 2015 by the Federal Law of October 4, 2014 N 284-FZ)
2. The tax base is determined separately in relation to shares in the common ownership of a land plot, in respect of which different persons are recognized as taxpayers or different tax rates are established.
3. Taxpayers-organizations determine the tax base independently on the basis of information from the state real estate cadastre about each land plot belonging to them on the basis of ownership or the right of permanent (perpetual) use (paragraph as amended from January 1, 2010 by the Federal Law of November 28 2009 N 283-FZ.
4. For taxpayers - individuals The tax base is determined by the tax authorities on the basis of information that is submitted to the tax authorities by the authorities that carry out state cadastral registration, maintaining the state cadastre of real estate and state registration of rights to real estate and transactions with it.
(Clause as amended by Federal Law No. 283-FZ of November 28, 2009; as amended by Federal Law No. 284-FZ of October 4, 2014; as amended by entered into force on January 1, 2015 by the Federal Law of November 4, 2014 N 347-FZ.
5. The tax base is reduced by a tax-free amount of 10,000 rubles per taxpayer in the territory of one municipality (federal cities of Moscow, St. Petersburg and Sevastopol) in relation to a land plot owned, permanent (unlimited) use or life-long inherited ownership of the following categories of taxpayers:
(Paragraph as amended by Federal Law of November 29, 2014 N 379-FZ.
1) Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;
2) disabled persons of 1 and 2 groups of disability;
(Subclause as amended by Federal Law of October 4, 2014 No. 284-FZ.
3) disabled from childhood;
4) veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations;
5) individuals entitled to receive social support in accordance with the Law of the Russian Federation "On social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant" (as amended by the Law of the Russian Federation of June 18, 1992 N 3061-1), in in accordance with the Federal Law of November 26, 1998 N 175-FZ "On social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River" and in accordance with the Federal Law of January 10, 2002 N 2-FZ "On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site";
6) individuals who, as part of special risk units, directly participated in tests of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities;
7) individuals who have received or have suffered radiation sickness or become disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology.
6. The reduction of the tax base by the tax-free amount established by paragraph 5 of this article is made on the basis of documents confirming the right to reduce the tax base, submitted by the taxpayer to the tax authority at the location of the land plot.
The procedure and terms for the submission by taxpayers of documents confirming the right to reduce the tax base are established by regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow, St. Petersburg and Sevastopol). In this case, the deadline for submitting documents confirming the right to reduce the tax base cannot be set later than February 1 of the year following the expired tax period.
(The paragraph was supplemented from January 1, 2011 by Federal Law of July 27, 2010 N 229-FZ; as amended by Federal Law of November 29, 2014 N 379-FZ.
____________________________________________________________________
From July 1, 2016, Federal Law No. 396-FZ of December 29, 2015, paragraph 6 of this article will be amended.
____________________________________________________________________
7. If the size of the tax-free amount provided for in paragraph 5 of this article exceeds the size of the tax base determined for the land plot, the tax base is assumed to be zero.
8. Until January 1 of the year following the year of approval in the territories of the Republic of Crimea and the federal city of Sevastopol, the results of mass cadastral valuation of land plots, the tax base for land plots located in the territories of these constituent entities of the Russian Federation is determined on the basis of the normative price of land established as of January 1 of the relevant tax period by the executive authorities of the Republic of Crimea and the federal city of Sevastopol.
(Clause is additionally included from January 1, 2015 by Federal Law of November 29, 2014 N 379-FZ)
1. The tax base is determined for each land plot as its cadastral value as of January 1 of the year that is the tax period.
With regard to a land plot formed during the tax period, the tax base in this tax period is determined as its cadastral value on the day the information is entered into the Unified State Register of Real Estate, which is the basis for determining the cadastral value of such a land plot.
The tax base in relation to a land plot located in the territories of several municipalities (in the territories of a municipal formation and federal cities of Moscow, St. Petersburg or Sevastopol) is determined for each municipal formation (federal cities Moscow, St. Petersburg and Sevastopol). At the same time, the tax base in relation to the share of a land plot located within the boundaries of the respective municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol) is determined as a share of the cadastral value of the entire land plot, proportional to the specified share of the land plot.
A change in the cadastral value of a land plot during the tax period is not taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this paragraph.
A change in the cadastral value of a land plot due to the correction of errors made in determining its cadastral value is taken into account when determining the tax base starting from the tax period in which the erroneously determined cadastral value was applied.
In the event of a change in the cadastral value of a land plot by a decision of a commission for the consideration of disputes on the results of determining the cadastral value or a court decision, information on the cadastral value established by a decision of the said commission or a court decision is taken into account when determining the tax base starting from the tax period in which the corresponding application for revision of the cadastral value, but not earlier than the date of entering the cadastral value into the Unified State Register of Real Estate, which was the subject of the dispute.
2. The tax base is determined separately in relation to shares in the common ownership of a land plot, in respect of which different persons are recognized as taxpayers or different tax rates are established.
3. Taxpayers-organizations determine the tax base independently on the basis of information from the Unified State Register of Real Estate about each land plot belonging to them by right of ownership or by the right of permanent (unlimited) use.
4. For taxpayers - individuals, the tax base is determined by the tax authorities on the basis of information submitted to the tax authorities by the authorities that carry out state cadastral registration and state registration of rights to real estate.
5. The tax base is reduced by a tax-free amount of 10,000 rubles per taxpayer in the territory of one municipality (federal cities of Moscow, St. Petersburg and Sevastopol) in relation to a land plot owned, permanent (unlimited) use, or inherited life ownership of the following categories of taxpayers:
1) Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;
2) disabled people of I and II disability groups;
3) disabled from childhood;
4) veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations;
5) individuals entitled to receive social support in accordance with the Law of the Russian Federation "On social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant" (as amended by the Law of the Russian Federation of June 18, 1992 N 3061-1), in in accordance with the Federal Law of November 26, 1998 N 175-FZ "On social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River" and in accordance with the Federal Law of January 10, 2002 N 2-FZ "On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site";
6) individuals who, as part of special risk units, directly participated in tests of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities;
7) individuals who have received or have suffered radiation sickness or become disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology.
6. The reduction of the tax base by the tax-free amount established by paragraph 5 of this article shall be made on the basis of documents confirming the right to reduce the tax base, submitted by the taxpayer to the tax authority of his choice.
7. If the size of the tax-free amount provided for in paragraph 5 of this article exceeds the size of the tax base determined for the land plot, the tax base is assumed to be zero.
8. Until January 1 of the year following the year of approval in the territories of the Republic of Crimea and the federal city of Sevastopol of the results of the mass cadastral valuation of land plots, the tax base for land plots located in the territories of these constituent entities of the Russian Federation shall be determined on the basis of the standard price of land established as of January 1 of the corresponding tax period by the executive authorities of the Republic of Crimea and the federal city of Sevastopol.
Text updated: 07/15/2019
1. The tax base is determined in relation to each land plot as its cadastral value entered in the Unified State Register of Real Estate and subject to application from January 1 of the year that is the tax period, taking into account the specifics provided for in this article.
(as amended by Federal Laws of 03.08.2018 N 334-FZ, of 15.04.2019 N 63-FZ)
With regard to a land plot formed during the tax period, the tax base in this tax period is determined as its cadastral value on the day the information is entered into the Unified State Register of Real Estate, which is the basis for determining the cadastral value of such a land plot.
(the paragraph was introduced by the Federal Law of November 28, 2009 N 283-FZ, as amended by the Federal Laws of October 4, 2014 N 284-FZ, of November 30, 2016 N 401-FZ)
The tax base in relation to a land plot located in the territories of several municipalities (in the territories of a municipal formation and federal cities of Moscow, St. Petersburg or Sevastopol) is determined for each municipal formation (federal cities Moscow, St. Petersburg and Sevastopol). At the same time, the tax base in relation to the share of a land plot located within the boundaries of the respective municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol) is determined as a share of the cadastral value of the entire land plot, proportional to the specified share of the land plot.
(the paragraph was introduced by the Federal Law of 24.07.2007 N 216-FZ, as amended by the Federal Law of 29.11.2014 N 379-FZ)
The fourth - seventh paragraphs are no longer valid. - Federal Law of 03.08.2018 N 334-FZ.
1.1. A change in the cadastral value of a land plot during the tax period is not taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this paragraph.
A change in the cadastral value of a land plot due to a change in the qualitative and (or) quantitative characteristics of a land plot is taken into account when determining the tax base from the date the information that is the basis for determining the cadastral value is entered into the Unified State Register of Real Estate.
In the event of a change in the cadastral value of a land plot due to the correction of a technical error in the information of the Unified State Register of Real Estate on the value of the cadastral value, as well as in the case of a decrease in the cadastral value due to the correction of errors made in determining the cadastral value, revision of the cadastral value by the decision of the dispute resolution commission on the results of determining the cadastral value or a court decision in case of unreliability of the information used in determining the cadastral value, information on the changed cadastral value entered in the Unified State Register of Real Estate is taken into account when determining the tax base starting from the date of application of information on the changed cadastral value for tax purposes ...
In the event of a change in the cadastral value of a land plot on the basis of its establishment market value by the decision of the commission for the consideration of disputes on the results of determining the cadastral value or a court decision, information on the cadastral value established by the decision of the said commission or by the decision of the court entered into the Unified State Register of Real Estate is taken into account when determining the tax base starting from the date on which the cadastral value is applied for tax purposes, which is the subject of the dispute.
(Clause 1.1 was introduced by the Federal Law of 03.08.2018 N 334-FZ)
2. The tax base is determined separately in relation to shares in the common ownership of a land plot, in respect of which different persons are recognized as taxpayers or different tax rates are established.
3. Taxpayers-organizations determine the tax base independently on the basis of information from the Unified State Register of Real Estate about each land plot belonging to them by right of ownership or by the right of permanent (unlimited) use.
(as amended by Federal Laws of 28.11.2009 N 283-FZ, of 30.11.2016 N 401-FZ)
The paragraph became invalid on January 1, 2015. - Federal Law of 04.11.2014 N 347-FZ.
4. For taxpayers - individuals, the tax base is determined by the tax authorities on the basis of information submitted to the tax authorities by the authorities that carry out state cadastral registration and state registration of rights to real estate.
(as amended by Federal Laws of 28.11.2009 N 283-FZ, of 04.10.2014 N 284-FZ, of 04.11.2014 N 347-FZ, of 30.11.2016 N 401-FZ)
5. The tax base is reduced by the value of the cadastral value 600 square meters the area of a land plot owned, permanent (perpetual) use or life-long inherited possession of taxpayers belonging to one of the following categories:
(as amended by Federal Law of 28.12.2017 N 436-FZ)
1) Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;
2) disabled people of I and II disability groups;
(Clause 2 as amended by Federal Law dated 04.10.2014 N 284-FZ)
3) disabled since childhood, disabled children;
(as amended by Federal Law of 03.08.2018 N 334-FZ)
4) veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations;
5) individuals entitled to receive social support in accordance with the Law of the Russian Federation "On social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant" (as amended by the Law of the Russian Federation of June 18, 1992 N 3061-1), in in accordance with the Federal Law of November 26, 1998 N 175-FZ "On social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River" and in accordance with the Federal Law of January 10, 2002 N 2-FZ "On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site";
6) individuals who, as part of special risk units, directly participated in tests of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities;
7) individuals who have received or have suffered radiation sickness or become disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology;
8) pensioners receiving pensions assigned in the manner prescribed by pension legislation, as well as persons who have reached the age of 60 and 55 (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid monthly life support;
(Clause 8 introduced by Federal Law No. 436-FZ, dated 28 December 2017)
9) individuals who meet the conditions necessary for the appointment of a pension in accordance with the legislation of the Russian Federation in force as of December 31, 2018;
(Clause 9 introduced by Federal Law No. 378-FZ of 30.10.2018)
6. Abolished from January 1, 2018. - Federal Law of September 30, 2017 N 286-FZ.
6.1. Reduction of the tax base in accordance with paragraph 5 of this article ( tax deduction) is carried out in relation to one land plot at the choice of the taxpayer.
The notice of the selected land plot, in respect of which the tax deduction is applied, is submitted by the taxpayer to the tax authority of its choice no later than December 31 of the year that is the tax period starting from which the tax deduction is applied in respect of the specified land plot.
(as amended by Federal Law of 15.04.2019 N 63-FZ)
The paragraph is no longer valid. - Federal Law of 15.04.2019 N 63-FZ.
If a taxpayer who has the right to apply a tax deduction fails to submit a notification of the selected land plot, the tax deduction is provided in respect of one land plot with the maximum calculated amount of tax.
The notification form is approved by the federal executive body authorized to control and supervise taxes and fees.
(Clause 6.1 introduced by Federal Law No. 436-FZ, dated 28 December 2017)
7. If, when applying a tax deduction in accordance with this article, the tax base becomes negative, for the purpose of calculating the tax, such a tax base is assumed to be zero.
(Clause 7 as amended by Federal Law dated 28.12.2017 N 436-FZ)
8. Until January 1 of the year following the year of approval in the territories of the Republic of Crimea and the federal city of Sevastopol of the results of the mass cadastral valuation of land plots, the tax base for land plots located in the territories of these constituent entities of the Russian Federation shall be determined on the basis of the standard price of land established on January 1 of the corresponding tax period by the executive authorities of the Republic of Crimea and the federal city of Sevastopol.
(Clause 8 introduced by Federal Law of 29.11.2014 N 379-FZ)
1. The tax base is determined for each land plot as its cadastral value indicated in the Unified State Register of Real Estate as of January 1 of the year that is the tax period, taking into account the specifics provided for in this article.
With regard to a land plot formed during the tax period, the tax base in this tax period is determined as its cadastral value on the day the information is entered into the Unified State Register of Real Estate, which is the basis for determining the cadastral value of such a land plot.
(the paragraph was introduced by the Federal Law of November 28, 2009 N 283-FZ, as amended by the Federal Laws of October 4, 2014 N 284-FZ, of November 30, 2016 N 401-FZ)
The tax base in relation to a land plot located in the territories of several municipalities (in the territories of a municipal formation and federal cities of Moscow, St. Petersburg or Sevastopol) is determined for each municipal formation (federal cities Moscow, St. Petersburg and Sevastopol). At the same time, the tax base in relation to the share of a land plot located within the boundaries of the respective municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol) is determined as a share of the cadastral value of the entire land plot, proportional to the specified share of the land plot.
(the paragraph was introduced by the Federal Law of 24.07.2007 N 216-FZ, as amended by the Federal Law of 29.11.2014 N 379-FZ)
The fourth - seventh paragraphs are no longer valid. - Federal Law of 03.08.2018 N 334-FZ.
1.1. A change in the cadastral value of a land plot during the tax period is not taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this paragraph.
A change in the cadastral value of a land plot due to a change in the qualitative and (or) quantitative characteristics of the land plot is taken into account when determining the tax base from the date the information that is the basis for determining the cadastral value is entered into the Unified State Register of Real Estate.
In the event of a change in the cadastral value of a land plot due to the correction of a technical error in the information of the Unified State Register of Real Estate on the value of the cadastral value, as well as in the case of a decrease in the cadastral value due to the correction of errors made in determining the cadastral value, revision of the cadastral value by the decision of the dispute resolution commission on the results of determining the cadastral value or a court decision in case of unreliability of the information used in determining the cadastral value, information on the changed cadastral value entered in the Unified State Register of Real Estate is taken into account when determining the tax base starting from the date of application of information on the changed cadastral value for tax purposes ...
In the event of a change in the cadastral value of a land plot based on the establishment of its market value by the decision of the commission for the consideration of disputes on the results of determining the cadastral value or a court decision, information on the cadastral value established by the decision of the said commission or a court decision entered in the Unified State Register of Real Estate shall be taken into account when determining the tax base starting from the date of the commencement of the application for tax purposes of the cadastral value that is the subject of the dispute.
(Clause 1.1 was introduced by the Federal Law of 03.08.2018 N 334-FZ)
2. The tax base is determined separately in relation to shares in the common ownership of a land plot, in respect of which different persons are recognized as taxpayers or different tax rates are established.
3. Taxpayers-organizations determine the tax base independently on the basis of information from the Unified State Register of Real Estate about each land plot belonging to them by right of ownership or by the right of permanent (unlimited) use.
(as amended by Federal Laws of 28.11.2009 N 283-FZ, of 30.11.2016 N 401-FZ)
4. For taxpayers - individuals, the tax base is determined by the tax authorities on the basis of information submitted to the tax authorities by the authorities that carry out state cadastral registration and state registration of rights to real estate.
(as amended by Federal Laws of 28.11.2009 N 283-FZ, of 04.10.2014 N 284-FZ, of 04.11.2014 N 347-FZ, of 30.11.2016 N 401-FZ)
5. The tax base is reduced by the cadastral value of 600 square meters of land owned, permanent (perpetual) use or life inherited possession of taxpayers belonging to one of the following categories:
(as amended by Federal Law of 28.12.2017 N 436-FZ)
1) Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;
2) disabled people of I and II disability groups;
(Clause 2 as amended by Federal Law dated 04.10.2014 N 284-FZ)
3) disabled since childhood, disabled children;
(as amended by Federal Law of 03.08.2018 N 334-FZ)
4) veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations;
5) individuals entitled to receive social support in accordance with the Law of the Russian Federation "On social protection of citizens exposed to radiation as a result of the Chernobyl disaster" (as amended by the Law of the Russian Federation of June 18, 1992 N 3061-1), in in accordance with the Federal Law of November 26, 1998 N 175-FZ "On social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the production association" Mayak "and the discharge of radioactive waste into the Techa River" and in accordance with the Federal Law of January 10, 2002 N 2-FZ "On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site";
6) individuals who, as part of special risk units, directly participated in tests of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities;
7) individuals who have received or have suffered radiation sickness or become disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology;
8) pensioners receiving pensions assigned in the manner prescribed by pension legislation, as well as persons who have reached the age of 60 and 55 (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid monthly life support;
(Clause 8 introduced by Federal Law No. 436-FZ, dated 28 December 2017)
9) individuals who meet the conditions necessary for the appointment of a pension in accordance with the legislation of the Russian Federation in force as of December 31, 2018.
(Clause 9 introduced by Federal Law No. 378-FZ of 30.10.2018)
6.1. Reduction of the tax base in accordance with paragraph 5 of this article (tax deduction) is made in relation to one land plot at the choice of the taxpayer.
The notice of the selected land plot, in respect of which the tax deduction is applied, shall be submitted by the taxpayer to the tax authority of its choice before November 1 of the year that is the tax period starting from which the tax deduction is applied in respect of the said land plot.
A taxpayer who has submitted a notice of a selected land plot to the tax authority is not entitled, after November 1 of the year that is the tax period starting from which the tax deduction is applied to the specified land plot, to submit an updated notice with a change in the land plot in respect of which in the specified tax period tax deduction applies.
If a taxpayer who has the right to apply a tax deduction fails to submit a notification of the selected land plot, the tax deduction is provided in respect of one land plot with the maximum calculated amount of tax.
The notification form is approved by the federal executive body authorized to control and supervise taxes and fees.
(Clause 6.1 introduced by Federal Law No. 436-FZ, dated 28 December 2017)
7. If, when applying a tax deduction in accordance with this article, the tax base becomes negative, for the purpose of calculating the tax, such a tax base is assumed to be zero.
(Clause 7 as amended by Federal Law dated 28.12.2017 N 436-FZ)
8. Until January 1 of the year following the year of approval in the territories of the Republic of Crimea and the federal city of Sevastopol of the results of the mass cadastral valuation of land plots, the tax base for land plots located in the territories of these constituent entities of the Russian Federation shall be determined on the basis of the standard price of land established as of January 1 of the corresponding tax period by the executive authorities of the Republic of Crimea and the federal city of Sevastopol.
The unified state register of real estate of cadastral value, which was the subject of the dispute. A change in the cadastral value of a land plot due to a change in the type of permitted use of a land plot, its transfer from one category of land to another and (or) a change in the area of a land plot is taken into account when determining the tax base from the date of entry into the Unified State Register of Real Estate of information that is the basis for determining the cadastral value ... 2. The tax base is determined separately in relation to shares in the common ownership of a land plot, in respect of which different persons are recognized as taxpayers or different tax rates are established. 3.
The reduction of the tax base by a tax-free amount is made on the basis of documents confirming the right to reduce the tax base, submitted by the taxpayer to the tax authority at the location of the land plot. The procedure and terms for the submission by taxpayers of documents confirming the right to reduce the tax base are established by regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow and St. Petersburg).
If the amount of the tax-free amount exceeds the size of the tax base determined for the land plot, the tax base is assumed to be zero.
Article 391 of the Tax Code of the Russian Federation. procedure for determining the tax base
Info
Article 391 of the Tax Code of the Russian Federation specifies that the reduction of the tax base by a tax-free amount is made on the basis of documents confirming the right to reduce the tax base, submitted by the taxpayer to the tax authority at the location of the land plot. At the same time, if the size of the tax-free amount exceeds the size of the tax base determined for the land plot, the tax base is assumed to be zero.
Please note that from January 1, 2015, in accordance with the amendments introduced by the Federal Law of October 4, 2014 N 284-FZ "On Amendments to Articles 12 and 85 of Part One and Part Two of the Tax Code of the Russian Federation and the invalidation of the Law Of the Russian Federation "On taxes on property of individuals" (hereinafter - Law N 284-FZ), in accordance with the new paragraphs.
4 - 6 p. 1 of Art.
In the event of a change in the cadastral value of a land plot by a decision of a commission for the consideration of disputes on the results of determining the cadastral value or a court decision, information on the cadastral value established by a decision of the said commission or a court decision is taken into account when determining the tax base starting from the tax period in which the corresponding application for revision of the cadastral value, but not earlier than the date of entering the cadastral value into the Unified State Register of Real Estate, which was the subject of the dispute. (the paragraph was introduced by the Federal Law of 04.10.2014 N 284-FZ; as amended by the Federal Law of 30.11.2016 N 401-FZ) (see.
Article 391. Procedure for Determining the Tax Base
Tax Code of the Russian Federation, a change in the cadastral value of a land plot during the tax period is not taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by paragraph 1 of Art. 391 of the Tax Code of the Russian Federation. A change in the cadastral value of a land plot due to the correction of a technical error made by the body that carries out state cadastral registration when maintaining the state cadastre of real estate is taken into account when determining the tax base starting from the tax period in which such a technical error was made.
In the event of a change in the cadastral value of the land plot by the decision of the commission for the consideration of disputes on the results of determining the cadastral value or a court decision in the manner prescribed by Art.
tax code
New edition of Art. 391 of the Tax Code of the Russian Federation 1. The tax base is determined for each land plot as its cadastral value as of January 1 of the year that is the tax period. With regard to a land plot formed during the tax period, the tax base in this tax period is determined as its cadastral value on the day the information is entered into the Unified State Register of Real Estate, which is the basis for determining the cadastral value of such a land plot.
The tax base in relation to a land plot located in the territories of several municipalities (in the territories of a municipal formation and federal cities of Moscow, St. Petersburg or Sevastopol) is determined for each municipal formation (federal cities Moscow, St. Petersburg and Sevastopol).
No. 2-FZ "On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site"; 6) individuals who, as part of special risk units, directly participated in tests of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities; 7) individuals who have received or have suffered radiation sickness or become disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology; 8) pensioners receiving pensions assigned in accordance with the procedure established by pension legislation, as well as persons who have reached the age of 60 and 55 (men and women, respectively), who are paid monthly lifelong maintenance in accordance with the legislation of the Russian Federation. 6.
The tax base for each land plot is determined as its cadastral value as of January 1 of the year that is the tax period. At the same time, in relation to a land plot formed during the tax period, the tax base in this tax period is determined as its cadastral value as of the date of the state cadastral registration of such a land plot.
Organizations determine the tax base independently on the basis of information from the state real estate cadastre about each land plot belonging to them on the basis of ownership or the right of permanent (perpetual) use. Until 2015
G 5 article 391 nk rf land tax benefits
A change in the cadastral value of a land plot due to a change in the type of permitted use of a land plot, its transfer from one category of land to another and (or) a change in the area of a land plot is taken into account when determining the tax base from the date of entry into the Unified State Register of Real Estate of information that is the basis for determining the cadastral value ... (the paragraph was introduced by the Federal Law of November 27, 2017 N 335-FZ) 2. The tax base is determined separately in relation to shares in the common ownership of a land plot, in respect of which different persons are recognized as taxpayers or different tax rates are established.
3.
P 5 article 391 nk rf land tax benefits
At the same time, the tax base in relation to the share of a land plot located within the boundaries of the respective municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol) is determined as a share of the cadastral value of the entire land plot, proportional to the specified share of the land plot. A change in the cadastral value of a land plot during the tax period is not taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this paragraph.
A change in the cadastral value of a land plot due to the correction of errors made in determining its cadastral value is taken into account when determining the tax base starting from the tax period in which the erroneously determined cadastral value was applied.
Law N 135-FZ, information on the cadastral value established by the decision of the said commission or a court decision is taken into account when determining the tax base starting from the tax period in which the corresponding application for revising the cadastral value was submitted, but not earlier than the date of entering the cadastral value into the state real estate cadastre , which was the subject of the dispute. Let's point out one more change that affected the provision of Art. 391 of the Tax Code of the Russian Federation from January 1, 2015 by the Federal Law of November 4, 2014 N 347-FZ "On Amending Parts One and Two of the Tax Code of the Russian Federation", Clause 4, Art. 391 of the Tax Code of the Russian Federation was declared invalid. And according to the provisions of paragraph 4 of Art. 391 of the Tax Code of the Russian Federation (as amended by