Commentary on Article 391 of the Tax Code of the Russian Federation 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. Organizations and individual entrepreneurs independently determine the tax base on the basis of information from the state land cadastre. The tax base for citizens is determined by the tax authorities on the basis of information received from the authorities maintaining the state land cadastre, registering the rights to real estate and transactions with it, as well as from municipal authorities. Article 391 of the Code grants certain categories of owners land plots the ability to reduce the tax base by 10,000 rubles. This applies, in particular, to disabled people, veterans of the Great Patriotic War and military operations, as well as persons who took part in the elimination of accidents at nuclear facilities.
Reducing 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 in tax authority by location 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 representative bodies of municipalities (by the laws of the federal cities of Moscow and St. Petersburg).
If the amount of the tax-free amount exceeds the tax base determined for the land plot, the tax base is taken equal to zero.
Tax Code of the Russian Federation Article 391 of the Tax Code establishes one of the mandatory elements of the land tax - the procedure for determining the tax base. The basis for determining the amount of tax payable is the cost characteristic of the object of taxation - the cadastral value of the land.
The cadastral value of land plots is determined in the process of the state cadastral valuation of land in accordance with the Government Decree of 08.04.2000 N 316 "On approval of the Rules for the state cadastral valuation of land." The results of the state cadastral valuation of land are contained in the state land cadastre.
Federal Law of November 29, 2014 N 379-FZ. From July 1, 2016, Federal Law No. 396-FZ of December 29, 2015 will amend paragraph 6 of this article.
7.
Attention
If the amount of the tax-free amount provided for by paragraph 5 of this article exceeds the size of the tax base determined in relation to 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 a 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 standard price of land established by on January 1 of the corresponding tax period executive authorities of the Republic of Crimea and the federal city of Sevastopol.
Important
ConsultantPlus: note. On the identification of the constitutional and legal meaning of Article 391, see Resolution of the Constitutional Court of the Russian Federation dated July 2, 2013 N 17-P.
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 respect of a land plot owned, permanent (perpetual) use or life-long inheritable possession of the following categories of taxpayers: 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 people of 1 and 2 disability groups; October 2014 N 284-FZ.
The paragraph of the second previous edition from January 1, 2010 is considered the third paragraph of this edition - the federal law dated November 28, 2009 N 283-FZ. The tax base for a land plot located in the territories of several municipalities (in the territories of the municipality and federal cities of Moscow, St. Petersburg or Sevastopol) is determined for each municipality (federal cities of 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 municipality (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.
Federal Law of November 26, 1998 N 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of an 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 for 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 the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities; 7) individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to with any kind of nuclear installations, including nuclear weapons and space technology. 6.
The paragraph is additionally included from January 1, 2008 by the Federal Law of July 24, 2007 N 216-FZ; as amended by Federal Law No. 379-FZ of November 29, 2014, effective from January 1, 2015. Changes in the cadastral value of a land plot during a tax period shall not be taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this paragraph. (The paragraph was additionally included from January 1, 2015 by the Federal Law of October 4, 2014 N 284-FZ) state cadastre real estate is taken into account when determining the tax base starting from the tax period in which such a technical error was made.
New edition 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. In relation to a land plot formed during a tax period, the tax base in this tax period is determined as its cadastral value as of the date of entry into the Unified State Real Estate Register of information that is the basis for determining the cadastral value of such a land plot.
The tax base for a land plot located in the territories of several municipalities (in the territories of the municipality and federal cities of Moscow, St. Petersburg or Sevastopol) is determined for each municipality (federal cities of Moscow, St. Petersburg and Sevastopol).
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 by this article.
In relation to a land plot formed during a tax period, the tax base in this tax period is determined as its cadastral value as of the date of entry into the Unified State Real Estate Register of information that is the basis for determining the cadastral value of such a land plot.
The tax base for a land plot located in the territories of several municipalities (in the territories of the municipality and federal cities of Moscow, St. Petersburg or Sevastopol) is determined for each municipality (federal cities of 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 municipality (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.
Paragraphs four - seven have lost their force. - Federal Law of 03.08.2018 N 334-FZ.
1.1. Changes in the cadastral value of a land plot during a tax period shall not be 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 of entry into the Unified State Register of Real Estate of information that is the basis for determining the cadastral value.
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 real estate on the value of the cadastral value, as well as in the event 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 decision of the commission for consideration of disputes on the results of determining the cadastral value or a court decision in case of unreliability of the information used in determining 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 for taxation purposes of information on the changing cadastral value.
In the event of a change in the cadastral value of a land plot on the basis of its establishment market value by decision of the commission for consideration of disputes on the results of determining the cadastral value or by 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 of application of the cadastral value for taxation purposes, being the subject of a dispute.
2. The tax base is determined separately in relation to shares in the right common property on 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 owned by them on the basis of ownership or 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 bodies that carry out state cadastral registration and state registration rights to real estate.
5. The tax base is reduced by the value of the cadastral value of 600 square meters area of land owned, permanent (unlimited) use or life-long inheritable possession of taxpayers belonging to one of the following categories:
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 since childhood, disabled children;
4) veterans and disabled veterans of the Great Patriotic War, as well as veterans and disabled combatants;
5) individuals entitled to receive social support in accordance with the Law of the Russian Federation "On the 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 the 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 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 for citizens exposed to radiation due to nuclear tests at the Semipalatinsk test site";
6) individuals who, as part of special risk units, directly participated in the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities;
7) individuals who received or suffered radiation sickness or became 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, appointed in the manner prescribed by the pension legislation, as well as persons who have reached the age of 60 and 55 years (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid a monthly life allowance;
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;
10) individuals who have three or more minor children.
6.1. Reducing 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.
A notice of a selected land plot subject to a tax deduction shall be submitted by the taxpayer to the tax authority of his choice no later than December 31 of the year that is the tax period starting from which the tax deduction is applied to the said land plot. Notification of the selected land plot can be submitted to the tax authority through a multifunctional center for the provision of state or municipal services.
The paragraph is invalid. - Federal Law of April 15, 2019 N 63-FZ.
If a taxpayer entitled to apply a tax deduction fails to submit a notification about the selected land plot, the tax deduction is granted in respect of one land plot with the maximum calculated amount of tax.
Notification form approved federal body executive power, authorized to control and supervise in the field of taxes and fees.
7. If, when applying a tax deduction in accordance with this article, the tax base takes a negative value, for the purpose of calculating the tax, such 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 a 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 standard price of land established by as of January 1 of the corresponding tax period by the executive authorities of the Republic of Crimea and the federal city of Sevastopol.
Land taxation goes to local budget. It is established by acts and regulations. The tax is mandatory. According to this Tax Code, taxpayers are individuals and organizations that own land. ? Individuals eligible free use or the right to rent, are not state tax payers.
The government establishes privileges in the form of:
Each type of benefit has its own personal code, which is indicated when filling out the declaration.
The Tax Code controls the receipt of benefits for both organizations and citizens. Federal benefits allow legal entities bypass taxation. Article 395 of the Tax Code describes the categories of citizens applying for benefits (decoding is given below). This group includes various organizations:
Legal tax exemption
For individuals, there are 2 rules for obtaining benefits:
Small peoples have this right and Foreign citizens. The reduction of the tax base is provided for certain persons:
More information about beneficiaries can be found in Article 391 of the Tax Code.
Local authorities establish their privileges from time to time. You can study them in more detail with the help of regulations. Should go to special service tax service and select your region, type of taxation, indicate the period and municipality. This data will be enough to find out information about existing benefits and tax rates.
Attention! In cities of federal significance (Moscow, St. Petersburg and Sevastopol), preferential appointments are made by regional authorities.
Regional law gives the right to some citizens to receive. This category of citizens includes:
The regional law allows certain legal entities to circumvent land taxation in St. Petersburg. This group of people includes:
In Moscow in 2004, a law was passed, according to which there is an exemption from property tax. Such privileges affected the bodies of regional power and local self-government, as well as budgetary and state organizations, autonomous institutions, trade unions, organizations created for the disabled. This also includes:
Important information! In Moscow and the Moscow Region, an increased amount of benefits is provided for individuals. And federal beneficiaries can reduce the tax base by 1 million rubles.
The following are exempt from taxation:
All of the above persons should be recognized as exempt from taxation in respect of specific land holdings.
Clause 5 of Regulation 395 of the Tax Code of the Russian Federation establishes exemption from taxation by the land tax of Russian public institutions for handicapped people, among whose members disabled people and their legal representatives make up at least 80 percent. This applies to the property management used by them to carry out their statutory activities.
Article 395 of the Tax Code establishes the category of persons exempt from paying tax. Individuals who belong to the indigenous peoples of the North, Siberia and the Far East in relation to plots used to maintain economic management can exempt citizens from paying tax duties.
Permitted by law
This provision establishes that there are persons for whom the tax is reduced by the value of the cadastral value of 6 acres of land. This group of citizens includes:
Important! From 2018, according to the new rules, the above list should be replenished by pensioners. If the total area of the plot is less than or equal to 6 acres, then the old people will not pay land tax.
Preferential privileges are not calculated on plots with an area of more than 6 acres. In this case, pensioners will be required to pay tax, but in part.
When establishing a land use tax, a local organization may establish its own personal benefits. For example, exemption from the obligation to pay duties. Self-government bodies independently determine whether the rule on the abolition of deductions for pensioners will be valid in their territory.
To find out if pensioners pay a duty on property management, you should contact the administration of your district or the tax office. The fee exemption will not apply without the declarative order of the person concerned. The same rules apply on the territory of Moscow and the Moscow region. In addition to the statement in tax service you must provide documentation confirming the preferential status of the applicant.
The land plots located at the junction of the municipality are subject to the land tax. Taxation is made from the cost according to the cadastre. If a citizen has a property economy within a year, then the fee is paid from the cadastral price established on the date of registration of ownership.
Employees who carry out registration records transfer all the necessary papers to the tax service. In this regard, land is calculated. The duty in relation to the property economy owned by several share owners is established individually for each payer.
Important information! If a citizen has 2 or more summer cottages, the tax amount is reduced only in relation to one plot to choose from. What kind of property will be considered, the owner decides. This information should be recorded in a notice, which is subsequently transmitted to the Federal Tax Service before November 1.
Art. 391 of the Tax Code of the Russian Federation "On benefits for land tax' means the same. This topic is fully covered in this provision. Land tax rates are set on an individual basis, but they should not exceed 0.3% in relation to:
For all other property management is paid at a rate of 1.5%. The required amount must be paid within the prescribed period, no later than December 1 of the next year. The tax service, in turn, must send a notification.
Depending on the locality of residence, their rights to land tax privileges will apply. They change regularly. What works today may not be true tomorrow. Therefore, it is important to follow the laws. You can get preferential privileges for land taxation in the following way. First of all, you need to contact the administration of your district or the tax service. Here, staff will provide all the necessary information about existing laws whether there is a benefit. If you have been given benefits, then you need to apply for them. For this, the following documentation is submitted:
Employees tax organization They will tell you how long it takes to collect the papers. After checking the documents, if everything is correct, a benefit will be provided.
The provisions of Article 391 of this Code (as amended by Federal Law No. 347-FZ of November 4, 2014) apply to tax periods starting from 2015 - see paragraph 8 of Article 5 of Federal Law No. 347-FZ of November 4, 2014.
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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.
In relation to a land plot formed during a tax period, the tax base in this tax period is determined as its cadastral value as of the date such land plot was entered into state cadastral registration.
(The paragraph was additionally included from January 1, 2010 by the Federal Law of November 28, 2009 N 283-FZ; as amended by the Federal Law of October 4, 2014 N 284-FZ.
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The paragraph of the second previous edition from January 1, 2010 is considered the third paragraph of this edition - Federal Law of November 28, 2009 N 283-FZ.
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The tax base for a land plot located in the territories of several municipalities (in the territories of the municipality and federal cities of Moscow, St. Petersburg or Sevastopol) is determined for each municipality (federal cities of 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 municipality (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 No. 216-FZ of July 24, 2007; as amended by Federal Law No. 379-FZ of November 29, 2014.
Changes in the cadastral value of a land plot during a tax period shall not be 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 a technical error made by the state cadastral registration authority when maintaining the state real estate cadastre 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 decision of a dispute resolution commission on the results of determining the cadastral value or by a court decision in the manner prescribed by Article 24.18 of Federal Law No. 135-FZ of July 29, 1998 "On Valuation Activities in the Russian Federation", the value established by the decision of the said commission or by the decision of the court are taken into account when determining the tax base starting from the tax period in which the relevant application for revision of the cadastral value was submitted, but not earlier than the date of entry into the state real estate cadastre of the cadastral value that was the subject of the dispute.
(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 respect of shares in the right of 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 on each land plot owned by them on the basis of the right of ownership or the right of permanent (perpetual) use (paragraph as amended by the Federal Law of November 28, 2010 2009 N 283-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, maintenance of the state real estate cadastre 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 , 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 respect of a land plot owned, permanent (unlimited) use or life inherited possession of the following categories of taxpayers:
(Paragraph as amended, entered into force on January 1, 2015 by the 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 people of 1 and 2 disability groups;
(Subclause as amended, entered into force on January 1, 2015 by the Federal Law of October 4, 2014 N 284-FZ.
3) disabled since childhood;
4) veterans and disabled veterans of the Great Patriotic War, as well as veterans and disabled combatants;
5) individuals entitled to receive social support in accordance with the Law of the Russian Federation "On the 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 the 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 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 for citizens exposed to radiation due to nuclear tests at the Semipalatinsk test site";
6) individuals who, as part of special risk units, directly participated in the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities;
7) individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology.
6. Reduction of the tax base by the tax-free amount established by paragraph 5 of this article is carried out 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 deadlines for the submission by taxpayers of documents confirming the right to reduce the tax base are established by the regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow, St. Petersburg and Sevastopol). At the same time, 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 the Federal Law of July 27, 2010 N 229-FZ; as amended by the Federal Law of November 29, 2014 N 379-FZ.
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From July 1, 2016, Federal Law No. 396-FZ of December 29, 2015 will amend paragraph 6 of this article.
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7. If the amount of the tax-free amount provided for by paragraph 5 of this article exceeds the size of the tax base determined in relation to 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 a 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 standard price of land established by 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 paragraph is additionally included from January 1, 2015 by the Federal Law of November 29, 2014 N 379-FZ)
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 by this article.
In relation to a land plot formed during a tax period, the tax base in this tax period is determined as its cadastral value as of the date of entry into the Unified State Real Estate Register of information that is the basis for determining the cadastral value of such a land plot.
The tax base for a land plot located in the territories of several municipalities (in the territories of the municipality and federal cities of Moscow, St. Petersburg or Sevastopol) is determined for each municipality (federal cities of 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 municipality (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.
Paragraphs four - seven have lost their force. - Federal Law of 03.08.2018 N 334-FZ.
1.1. Changes in the cadastral value of a land plot during a tax period shall not be 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 of entry into the Unified State Register of Real Estate of information that is the basis for determining the cadastral value.
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 Real Estate Register on the value of the cadastral value, as well as in the event 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 decision of the dispute resolution commission on the results of determining the cadastral value or a court decision in case of inaccuracy 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 when information on the changing cadastral value is applied 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 decision of the commission for the consideration of disputes on the results of determining the cadastral value or by a court decision, information on the cadastral value established by the decision of the said commission or by a court decision entered into the Unified State Register of Real Estate is taken into account when determining tax base from the date of commencement of application for tax purposes of the cadastral value that is the subject of the dispute.
2. The tax base is determined separately in respect of shares in the right of 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 owned by them on the basis of ownership or the right of permanent (unlimited) use.
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 and state registration of rights to immovable property.
5. The tax base shall be reduced by the value of the cadastral value of 600 square meters of land owned, permanent (unlimited) use or life-long inheritable possession of taxpayers belonging to one of the following categories:
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 since childhood, disabled children;
4) veterans and disabled veterans of the Great Patriotic War, as well as veterans and disabled combatants;
5) individuals entitled to receive social support in accordance with the Law of the Russian Federation "On the 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 the 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 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 for citizens exposed to radiation due to nuclear tests at the Semipalatinsk test site";
6) individuals who, as part of special risk units, directly participated in the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities;
7) individuals who received or suffered radiation sickness or became 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, appointed in the manner prescribed by the pension legislation, as well as persons who have reached the age of 60 and 55 years (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid a monthly life allowance;
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;
10) individuals who have three or more minor children.
6.1. Reducing the tax base in accordance with paragraph 5 of this article (tax deduction) is made in respect of one land plot at the choice of the taxpayer.
A notice of a selected land plot subject to a tax deduction shall be submitted by the taxpayer to the tax authority of his choice no later than December 31 of the year that is the tax period starting from which the tax deduction is applied to the said land plot. Notification of the selected land plot can be submitted to the tax authority through a multifunctional center for the provision of state or municipal services.
The paragraph is invalid. - Federal Law of April 15, 2019 N 63-FZ.
If a taxpayer entitled to apply a tax deduction fails to submit a notification about the selected land plot, the tax deduction is granted 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.
7. If, when applying a tax deduction in accordance with this article, the tax base takes a negative value, for the purpose of calculating the tax, such 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 a 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 standard price of land established by as of January 1 of the corresponding tax period by the executive authorities of the Republic of Crimea and the federal city of Sevastopol.
