1. The tax base is determined, taking into account the specifics established by this article, as the cadastral value of property in relation to the following types of immovable property recognized as an object of taxation:
1) administrative and business centers and shopping centers (complexes) and premises in them;
2) non-residential premises, the purpose, permitted use or name of which, in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of real estate objects, provides for the placement of offices, retail facilities, facilities Catering and consumer services, or which are actually used to accommodate offices, retail facilities, public catering and consumer services;
3) objects of immovable property of foreign organizations that do not carry out activities in Russian Federation through permanent representative offices, as well as real estate objects of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent representative offices;
4) residential buildings and residential premises that are not accounted for on the balance sheet as fixed assets in the manner established for accounting.
2. The law of the subject of the Russian Federation, establishing the features of the definition tax base based cadastral value real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article may be accepted only after the approval by the constituent entity of the Russian Federation in accordance with the established procedure of the results of determining the cadastral value of real estate objects.
After the adoption of the law specified in this paragraph, the transition to the determination of the tax base in respect of real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article, as their average annual cost not allowed.
3. For the purposes of this article, an administrative and business center is a detached non-residential building (building, construction), the premises in which belong to one or more owners and which meets at least one of the following conditions:
1) the building (building, structure) is located on land plot, one of the types of permitted use of which provides for the placement office buildings business, administrative and commercial purposes;
2) the building (construction, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:
a building (structure, structure) is recognized as intended for use for business, administrative or commercial purposes if the purpose, permitted use or name of the premises with a total area of at least 20 percent of the total area of this building (structure, structure) in accordance with the information contained in the Unified the state register of real estate, or documents of technical accounting (inventory) of such real estate provides for the location of offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots);
the actual use of a building (building, structure) for business, administrative or commercial purposes is the use of at least 20 percent of its total area for offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots).
4. For the purposes of this article, a shopping center (complex) is a stand-alone non-residential building (building, construction), the premises in which belong to one or more owners and which meets at least one of the following conditions:
1) the building (construction, structure) is located on a land plot, one of the types of permitted use of which provides for the placement of commercial facilities, public catering facilities and (or) consumer services;
2) the building (construction, structure) is intended for use or is actually used for the purpose of accommodating trade facilities, public catering facilities and (or) consumer services facilities. Wherein:
a building (construction, structure) is recognized as intended for use for the purpose of accommodating trade facilities, public catering facilities and (or) consumer service facilities, if the purpose, permitted use or name of the premises with a total area of at least 20 percent of the total area of this building (structure, structure) in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of such real estate objects, it provides for the placement of shopping facilities, public catering facilities and (or) consumer services facilities;
the actual use of a building (structure, structure) for the purpose of accommodating trade facilities, catering facilities and (or) consumer services facilities is the use of at least 20 percent of its total area for accommodating trade facilities, catering facilities and (or) consumer services facilities.
4.1. For the purposes of this article, a detached non-residential building (building, construction), the premises of which belong to one or more owners, is recognized simultaneously as an administrative and business center, and shopping center(complex), if such a building (construction, structure) is intended for use or is actually used simultaneously both for business, administrative or commercial purposes, and for the purpose of accommodating retail facilities, catering facilities and (or) consumer services facilities.
For the purposes of this paragraph:
a building (construction, structure) is recognized as intended for use simultaneously both for business, administrative or commercial purposes, and for the purpose of accommodating trade facilities, catering facilities and (or) consumer service facilities, if the purpose, permitted use or name of the premises with a total area at least 20 percent of the total area of this building (building, structure), in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of such real estate objects, provides for the placement of offices and related office infrastructure (including centralized reception rooms, rooms for meetings, office equipment, parking lots), shopping facilities, catering facilities and (or) consumer services facilities;
the actual use of a building (structure, structure) both for business, administrative or commercial purposes, and for the purpose of accommodating trade facilities, public catering facilities and (or) consumer service facilities, is recognized as the use of at least 20 percent of the total area of this building (structure, facilities) to accommodate offices and related office infrastructure (including centralized reception areas, meeting rooms, office equipment, parking lots), retail, catering and/or consumer services facilities.
5. For the purposes of this article, actual use non-residential premises for the placement of offices, retail facilities, public catering facilities and (or) consumer services facilities, the use of at least 20 percent of its total area for the placement of offices, retail facilities, public catering facilities and (or) consumer services facilities is recognized.
6. If, in accordance with the legislation of the Russian Federation, the cadastral value of the building in which the premises that are the object of taxation is located is determined, but the cadastral value of such premises is not determined, the tax base in respect of this premises is determined as a share of the cadastral value of the building, in which the premises are located, corresponding to the share, which is the area of the premises in the total area of the building.
7. The authorized executive body of the constituent entity of the Russian Federation no later than the 1st day of the next tax period for tax:
1) determine for this tax period a list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of this article, in respect of which the tax base is determined as the cadastral value (hereinafter in this article - the list);
2) sends the list in electronic form to the tax authority for the subject of the Russian Federation;
3) posts the list on its official website or on the official website of a constituent entity of the Russian Federation on the information and telecommunication network "Internet".
8. The composition of information to be included in the list, the format and procedure for their submission in electronic form to the tax authority for the subject of the Russian Federation are determined federal agency executive power, authorized to control and supervise in the field of taxes and fees.
9. The type of actual use of buildings (structures, structures) and premises is determined by the authorized executive body of the subject of the Russian Federation in accordance with the procedure for determining the type of actual use of buildings (structures, structures) and premises, established taking into account the provisions of paragraphs 3, 4, 5 of this article the highest executive body of state power of a constituent entity of the Russian Federation.
10. Real estate objects identified during the tax period, specified in subparagraphs 1 and 2 of paragraph 1 of this article, not included in the list as of January 1 of the year of the tax period, shall be included in the list determined by the authorized executive body of the constituent entity of the Russian Federation for the next tax period, unless otherwise provided by this paragraph.
In the event that a real estate object is formed as a result of the division of a real estate object or other actions in accordance with the legislation of the Russian Federation with real estate objects included in the list as of January 1 of the year of the tax period, the specified newly formed real estate object, subject to compliance with its criteria, provided for by this article, prior to its inclusion in the list, it is subject to taxation at the cadastral value determined on the day of its inclusion in the Unified State Register real estate information that is the basis for determining the cadastral value of such an object.
11. A person keeping records of the common property of partners is obliged, for tax purposes, to report no later than the 20th day of the month following the reporting period to each participant in a simple partnership agreement (agreement on joint activity), an investment partnership agreement, in addition to the information provided for in Article 377 of this of the Code, information on the cadastral value of real estate constituting the common property of partners, as of January 1 of the year that is the tax period.
12. Calculation of the amount of tax and amounts of advance tax payments in respect of property, in respect of which the tax base is determined as its cadastral value, is carried out in the manner prescribed by Article 382 of this Code, taking into account the following features:
1) the amount of the advance tax payment is calculated after the end of the reporting period as one fourth of the cadastral value of the immovable property as of January 1 of the year that is the tax period, multiplied by the appropriate tax rate;
2) if the cadastral value of the immovable property specified in subparagraph 1 or 2 of paragraph 1 of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the said immovable property is not included in the list as of January 1 of the year of the tax period, the determination of the tax base and the calculation of the amount of tax (the amount of the advance tax payment) for the current tax period in respect of this real estate object are carried out in the manner prescribed by this chapter, without taking into account the provisions of this article;
3) an object of immovable property is subject to taxation by the owner of such an object or by an organization that owns such an object on the right of economic management, unless otherwise provided by Articles 378 and 378.1 of this Code.
13. In relation to real estate objects, the tax base for which is determined as the cadastral value, the organization pays tax (advance tax payments) to the budget at the location of each of the said real estate objects in the amount determined as the product tax rate operating on the territory of the corresponding subject of the Russian Federation, where these real estate objects are located, and the cadastral value (one fourth of the cadastral value) of this property.
14. If the cadastral value has not been determined for the immovable property objects specified in subparagraph 3 of paragraph 1 of this article, the tax base for the said immovable property objects shall be assumed to be zero.
15. Changes in the cadastral value of objects of taxation 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 an object of taxation 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 by decision of the commission for the consideration of disputes on the results of determining the cadastral value or by a court decision, information about the cadastral value established by the decision of the said commission or by the decision of the court is taken into account when determining the tax base starting from the tax period in which the corresponding application for reviewing the cadastral value was submitted. value, but not earlier than the date of entry into the Unified State Register of Real Estate of the cadastral value, which was the subject of a dispute.
1. The tax base is determined, taking into account the specifics established by this article, as the cadastral value of property in relation to the following types of immovable property recognized as an object of taxation:
1) administrative and business centers and shopping centers (complexes) and premises in them;
2) non-residential premises, the purpose, permitted use or name of which, in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of real estate objects, provides for the placement of offices, retail facilities, public catering and consumer services, or which are actually used to accommodate offices, retail facilities, catering facilities and consumer services;
3) objects of immovable property of foreign organizations that do not operate in the Russian Federation through permanent representative offices, as well as objects of immovable property of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent representative offices;
4) residential buildings and residential premises that are not accounted for on the balance sheet as fixed assets in the manner established for accounting.
2. The law of the subject of the Russian Federation, which establishes the specifics of determining the tax base based on the cadastral value of real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article, can only be adopted after the results of determining the cadastral value of objects are approved by the subject of the Russian Federation in the prescribed manner real estate.
After the adoption of the law specified in this paragraph, the transition to the definition of the tax base for real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article, as their average annual value is not allowed.
3. For the purposes of this article, an administrative and business center is a detached non-residential building (building, construction), the premises in which belong to one or more owners and which meets at least one of the following conditions:
2) the building (construction, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:
a building (structure, structure) is recognized as intended for use for business, administrative or commercial purposes if the purpose, permitted use or name of the premises with a total area of at least 20 percent of the total area of this building (structure, structure) in accordance with the information contained in the Unified the state register of real estate, or documents of technical accounting (inventory) of such real estate provides for the location of offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots);
the actual use of a building (building, structure) for business, administrative or commercial purposes is the use of at least 20 percent of its total area for offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots).
4. For the purposes of this article, a shopping center (complex) is a stand-alone non-residential building (building, construction), the premises in which belong to one or more owners and which meets at least one of the following conditions:
2) the building (construction, structure) is intended for use or is actually used for the purpose of accommodating trade facilities, public catering facilities and (or) consumer services facilities. Wherein:
a building (construction, structure) is recognized as intended for use for the purpose of accommodating trade facilities, public catering facilities and (or) consumer service facilities, if the purpose, permitted use or name of the premises with a total area of at least 20 percent of the total area of this building (structure, structure) in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of such real estate objects, it provides for the placement of shopping facilities, public catering facilities and (or) consumer services facilities;
the actual use of a building (structure, structure) for the purpose of accommodating trade facilities, catering facilities and (or) consumer services facilities is the use of at least 20 percent of its total area for accommodating trade facilities, catering facilities and (or) consumer services facilities.
4.1. For the purposes of this article, a detached non-residential building (structure, structure), the premises of which belong to one or more owners, is recognized simultaneously as an administrative and business center and a shopping center (complex), if such a building (structure, structure) is intended for use or is actually used simultaneously both for business, administrative or commercial purposes, and for the purpose of accommodating retail facilities, catering facilities and (or) consumer services facilities.
For the purposes of this paragraph:
a building (construction, structure) is recognized as intended for use simultaneously both for business, administrative or commercial purposes, and for the purpose of accommodating trade facilities, catering facilities and (or) consumer service facilities, if the purpose, permitted use or name of the premises with a total area at least 20 percent of the total area of this building (building, structure), in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of such real estate objects, provides for the placement of offices and related office infrastructure (including centralized reception rooms, rooms for meetings, office equipment, parking lots), shopping facilities, catering facilities and (or) consumer services facilities;
the actual use of a building (structure, structure) both for business, administrative or commercial purposes, and for the purpose of accommodating trade facilities, public catering facilities and (or) consumer service facilities, is recognized as the use of at least 20 percent of the total area of this building (structure, facilities) to accommodate offices and related office infrastructure (including centralized reception areas, meeting rooms, office equipment, parking lots), retail, catering and/or consumer services facilities.
5. For the purposes of this article, the actual use of non-residential premises for the placement of offices, shopping facilities, catering facilities and (or) consumer services facilities is the use of at least 20 percent of its total area for accommodating offices, shopping facilities, catering facilities and (or) consumer service facilities.
6. If, in accordance with the legislation of the Russian Federation, the cadastral value of the building in which the premises that are the object of taxation is located is determined, but the cadastral value of such premises is not determined, the tax base in respect of this premises is determined as a share of the cadastral value of the building, in which the premises are located, corresponding to the share, which is the area of the premises in the total area of the building.
7. The authorized executive body of the constituent entity of the Russian Federation no later than the 1st day of the next tax period for tax:
1) determine for this tax period a list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of this article, in respect of which the tax base is determined as the cadastral value (hereinafter in this article - the list);
2) sends the list in electronic form to the tax authority for the subject of the Russian Federation;
3) posts the list on its official website or on the official website of a constituent entity of the Russian Federation on the Internet information and telecommunications network.
8. The composition of the information to be included in the list, the format and procedure for their submission in electronic form to the tax authority for the subject of the Russian Federation are determined by the federal executive body authorized for control and supervision in the field of taxes and fees.
9. The type of actual use of buildings (structures, structures) and premises is determined by the authorized executive body of the subject of the Russian Federation in accordance with the procedure for determining the type of actual use of buildings (structures, structures) and premises, established taking into account the provisions of paragraphs 3, 4, 5 of this article the highest executive body of state power of a constituent entity of the Russian Federation.
10. Real estate objects identified during the tax period, specified in subparagraphs 1 and 2 of paragraph 1 of this article, not included in the list as of January 1 of the year of the tax period, shall be included in the list determined by the authorized executive body of the constituent entity of the Russian Federation for the next tax period, unless otherwise provided by this paragraph.
In the event that a real estate object is formed as a result of the division of a real estate object or other actions in accordance with the legislation of the Russian Federation with real estate objects included in the list as of January 1 of the year of the tax period, the specified newly formed real estate object, subject to compliance with its criteria, provided for by this article, prior to its inclusion in the list, it is subject to taxation at the cadastral value determined on the day of entering into the Unified State Register of Real Estate information that is the basis for determining the cadastral value of such an object.
11. A person keeping records of the common property of partners is obliged, for tax purposes, to report no later than the 20th day of the month following the reporting period to each participant in a simple partnership agreement (agreement on joint activity), an investment partnership agreement, in addition to the information provided for in Article 377 of this of the Code, information on the cadastral value of real estate constituting the common property of partners, as of January 1 of the year that is the tax period.
12. Calculation of the amount of tax and amounts of advance tax payments in respect of property, in respect of which the tax base is determined as its cadastral value, is carried out in the manner prescribed by Article 382 of this Code, taking into account the following features:
1) the amount of the advance tax payment is calculated after the end of the reporting period as one fourth of the cadastral value of the immovable property as of January 1 of the year that is the tax period, multiplied by the appropriate tax rate;
2) if the cadastral value of the immovable property specified in subparagraph 1 or 2 of paragraph 1 of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the said immovable property is not included in the list as of January 1 of the year of the tax period, the determination of the tax base and the calculation of the amount of tax (the amount of the advance tax payment) for the current tax period in respect of this real estate object are carried out in the manner prescribed by this chapter, without taking into account the provisions of this article;
2.1) if the cadastral value of the immovable property specified in subparagraph 3 or 4 of paragraph 1 of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period, the determination of the tax base and the calculation of the tax amount (advance payment amount for tax) for the current tax period in relation to this real estate object are carried out on the basis of the cadastral value determined 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 an object;
3) an object of immovable property is subject to taxation by the owner of such an object or by an organization that owns such an object on the right of economic management, unless otherwise provided by Articles 378 and 378.1 of this Code.
13. In relation to real estate objects, the tax base for which is determined as the cadastral value, the organization pays tax (advance tax payments) to the budget at the location of each of the said real estate objects in the amount determined as the product of the tax rate in force in the territory of the relevant subject of the Russian Federation where these real estate objects are located, and the cadastral value (one fourth of the cadastral value) of this property.
14. If the cadastral value has not been determined for the immovable property objects specified in subparagraph 3 of paragraph 1 of this article, the tax base for the said immovable property objects shall be assumed to be zero.
15. Changes in the cadastral value of an object of taxation 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 an object of taxation due to a change in the qualitative and (or) quantitative characteristics of this object of taxation is taken into account when determining the tax base from the date of entering into the Unified State Register of Real Estate information that is the basis for determining the cadastral value.
In the event of a change in the cadastral value of the object of taxation 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 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 an object of taxation based on the establishment of its 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.
Article 378.2 of the Tax Code of the Russian Federation defines the specifics of determining the tax base, calculating and paying tax in relation to individual real estate objects.
In accordance with paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation, the tax base is determined taking into account the features established by Art. 378.2 of the Tax Code of the Russian Federation, as the cadastral value of property, approved in the prescribed manner, in relation to the following types of real estate recognized as an object of taxation:
a) administrative and business centers and shopping centers (complexes) and premises in them (clause 1 clause 1 article 378.2 of the Tax Code of the Russian Federation).
At the same time, for the purposes of 30 of the Tax Code of the Russian Federation in accordance with paragraph 3 of Art. 378.2 of the Tax Code of the Russian Federation, an administrative and business center is a detached non-residential building (building, structure), the premises in which belong to one or more owners and which meets at least one of the following conditions:
1) the building (structure, structure) is located on a land plot, one of the types of permitted use of which provides for the placement of office buildings for business, administrative and commercial purposes;
2) the building (construction, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:
a building (structure, structure) is recognized as intended for use for business, administrative or commercial purposes if the purpose of the premises with a total area of at least 20% of the total area of this building (structure, structure) in accordance with cadastral passports relevant real estate objects or documents of technical accounting (inventory) of such real estate objects provides for the location of offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots); the actual use of a building (building, structure) for business, administrative or commercial purposes is the use of at least 20% of its total area for offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots).
And according to paragraph 4 of Art. 378.2 of the Tax Code of the Russian Federation for the purposes of applying Ch. 30 of the Tax Code of the Russian Federation, a shopping center (complex) is recognized as a separate non-residential building (building, structure), the premises in which belong to one or more owners and which meets at least one of the following conditions:
1) the building (construction, structure) is located on a land plot, one of the types of permitted use of which provides for the placement of commercial facilities, public catering facilities and (or) consumer services;
2) the building (construction, structure) is intended for use or is actually used for the purpose of accommodating trade facilities, public catering facilities and (or) consumer services facilities. At the same time, a building (structure, structure) is recognized as intended for use for the purpose of accommodating retail facilities, catering facilities and (or) consumer services facilities, if the purpose of the premises with a total area of at least 20% of the total area of this building (structure, structure) in accordance with cadastral passports of the relevant real estate objects or documents of technical accounting (inventory) of such real estate objects provides for the placement of trade facilities, public catering facilities and (or) consumer services facilities; the actual use of a building (structure, structure) for the purpose of accommodating trade facilities, catering facilities and (or) consumer services facilities is the use of at least 20% of its total area for accommodating trade facilities, catering facilities and (or) consumer services facilities.
At the same time, the actual use of non-residential premises for the placement of offices, shopping facilities, catering facilities and (or) consumer services facilities is recognized as the use of at least 20% of its total area for accommodating offices, shopping facilities, catering facilities and (or) consumer services facilities ( paragraph 5 of article 378.2 of the Tax Code of the Russian Federation);
b) non-residential premises, the purpose of which, in accordance with the cadastral passports of real estate objects or documents of technical accounting (inventory) of real estate objects, provides for the placement of offices, retail facilities, public catering facilities and consumer services, or which are actually used to accommodate offices, retail facilities, public catering facilities and consumer services (clause 2 clause 1 article 378.2 of the Tax Code of the Russian Federation).
The cadastral passport of a real estate object is an extract from the state real estate cadastre containing the unique characteristics of the real estate object, as well as, depending on the type of real estate object, other stipulated federal law dated July 24, 2007 N 221-FZ "On the state real estate cadastre" (hereinafter - Law N 221-FZ) information about the property;
c) objects of immovable property of foreign organizations that do not operate in the Russian Federation through permanent representative offices, as well as objects of immovable property of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent representative offices. In this case, if the cadastral value has not been determined for the real estate objects indicated in this case, the tax base for the said real estate objects is assumed to be zero (clause 14, article 378.2 of the Tax Code of the Russian Federation);
d) residential buildings and residential premises that are not accounted for on the balance sheet as fixed assets
funds in the manner prescribed for accounting.
The law of the subject of the Russian Federation, which establishes the specifics of determining the tax base based on the cadastral value of the above real estate objects, can be adopted only after the results of determining the cadastral value of real estate objects are approved by the subject of the Russian Federation in the prescribed manner.
After the adoption of such a law, the transition to the definition of the tax base in relation to the objects of the above immovable property as their average annual value is not allowed.
In accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation, no later than the 1st day of the next tax period for corporate property tax, the authorized executive body of the constituent entities of the Russian Federation determines for this tax period a list of real estate objects specified in paragraphs. 1 and 2, paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation (hereinafter referred to as the list of real estate objects), sends this list in electronic form to the tax authority for the constituent entity of the Russian Federation and places it on its official website or on the official website of the constituent entity of the Russian Federation in the information and telecommunication network Internet.
The composition of the information to be included in the list, the format and procedure for sending them in electronic form to the tax authority for the subject of the Russian Federation are determined by the federal executive body authorized to control and supervise taxes and fees.
Before the federal executive body authorized for control and supervision in the field of taxes and fees determines the composition of the information, the composition of the information to be included in the relevant list is determined by the highest executive state authority of the subject of the Russian Federation in agreement with the federal executive authority authorized to control and supervision in the field of taxes and fees (clause 1, article 4 of the Federal Law of November 2, 2013 N 307-FZ "On Amendments to Article 12 of Part One and Chapter 30 of Part Two of the Tax Code of the Russian Federation" (hereinafter - Law N 307 -FZ)).
Currently, the provisions of paragraph 1 of Art. 4 of Law N 307-FZ are not valid, since the composition of the specified information is determined by Order of the Federal Tax Service of Russia dated November 28, 2014 N MMV-7-11 / [email protected]"On determining the composition of information to be included in the list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation, in respect of which the tax base is determined as their cadastral value, and on the approval of the format for their presentation in electronic form" ( Letter of the Federal Tax Service of Russia dated January 16, 2015 N BS-19-11/9).
In view of the foregoing, if in accordance with paragraph 2 of Art. 378.2 of the Tax Code of the Russian Federation in a constituent entity of the Russian Federation, a regional law has been adopted that establishes the specifics of determining the tax base from 2014 based on the cadastral value of real estate objects specified in paragraphs. 1 and 2, paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation, then real estate objects were subject to taxation at the cadastral value, provided they were included in the list of real estate objects posted on the official website no later than January 1, 2014.
Thus, starting from January 1, 2014, taxpayers who own those specified in paragraphs. 1 and 2, paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation, objects must tax real estate objects at the cadastral value if the relevant regulatory legal act and inclusion of a specific object in the list determined by the authorized executive body of the constituent entity of the Russian Federation.
If the property does not meet the conditions specified in paragraphs 3 - 5 of Art. 378.2 of the Tax Code of the Russian Federation, the provisions of Art. 378.2 of the Tax Code of the Russian Federation should not be applied to this object (Letter of the Ministry of Finance of Russia dated February 17, 2014 N 03-05-05-01 / 6376).
Note that within the framework of the powers granted to the subjects of the Russian Federation, clause 3 of Art. 12 and paragraph 2 of Art. 372 of the Tax Code of the Russian Federation, the Law of the City of Moscow of November 20, 2013 N 63 “On Amendments to the Law of the City of Moscow of November 5, 2003 N 64 “On the Property Tax of Organizations” was adopted, establishing from January 1, 2014 the features of the definition tax base for corporate property tax based on the cadastral value of real estate objects specified in paragraphs. 1 and 2, paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation.
In order to implement the said Law of Moscow in accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation, the body authorized by the subject of the Russian Federation is obliged, in conjunction with the provisions of paragraphs 3 - 5 and 9 of Art. 378.2 of the Tax Code of the Russian Federation to determine the list of real estate objects specified in paragraphs. 1 and 2, paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation, in respect of which the tax base is determined as their cadastral value.
The Moscow Government approved the List of real estate objects for which the tax base is determined as their cadastral value for 2014 (Decree of the Moscow Government dated November 29, 2013 N 772-PP).
Further, Decree of the Government of Moscow dated November 28, 2014 N 700-PP “On determining the List of real estate objects in respect of which the tax base is determined as their cadastral value” approved the List of real estate objects (buildings, structures and structures), in respect of which the tax base is determined as their cadastral value for 2015 and subsequent tax periods in accordance with Article 1.1 of the Law of the City of Moscow dated November 5, 2003 N 64 “On Corporate Property Tax”.
In accordance with paragraph 6 of Art. 378.2 of the Tax Code of the Russian Federation, if, in accordance with the legislation of the Russian Federation, the cadastral value of only the building in which the premises owned by the owner is located is determined, but the cadastral value of such premises is not determined, the tax base in respect of this premises is determined as a share of the cadastral value of the building in which the premises corresponding to the share of the area of the premises in the total area of the building (hereinafter referred to as the share of the cadastral value of the premises).
In view of the foregoing, if the building is included in the List of real estate objects approved by the Government of Moscow, then this property is subject to taxation based on the tax base determined in accordance with paragraph 2 of Art. 375 of the Tax Code of the Russian Federation as the cadastral value of the entire building.
In this regard, the owner of the building (or the owners of premises in the building) determines the tax base for corporate property tax in accordance with Art. 378.2 of the Tax Code of the Russian Federation in the above order - based on the cadastral value of the building (or the share of the cadastral value of premises owned by organizations).
As for real estate objects that are not included in the List of real estate objects approved by the Government of Moscow, then from the provisions of paragraph 12 of Art. 378.2 of the Code, it follows that if the cadastral value of a real estate object was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the specified real estate object is not included in the list of real estate objects as of January 1 of the year tax period, the determination of the tax base and the calculation of the amount of tax (the amount of the advance tax payment) for the current tax period in relation to this real estate object is carried out in the manner prescribed by Ch. 30 of the Tax Code of the Russian Federation, without taking into account the provisions of Art. 378.2 of the Tax Code of the Russian Federation.
Consequently, the tax base in respect of real estate objects on the balance sheet of the organization that are not named in the specified list of real estate objects is determined in the manner established by paragraph 1 of Art. 375 of the Tax Code of the Russian Federation, that is, based on the balance (residual) value of real estate objects (Letter of the Ministry of Finance of Russia dated February 26, 2014 N 03-05-05-01 / 8053).
Based on the provisions of paragraph 6 of Art. 378.2 of the Tax Code of the Russian Federation it follows that if, in accordance with the legislation of the Russian Federation, the cadastral value of the building in which the premises that are the object of taxation is located is determined, but the cadastral value of such premises is not determined, the tax base in relation to this premises is determined as a share of the cadastral the cost of the building in which the premises are located, corresponding to the share, which is the area of the premises in the total area of the building, as follows:
Cadastral value = Cadastral x (Non-residential area: Total area).
non-residential cost of building premises building premises
In accordance with paragraph 12 of Art. 378.2 of the Tax Code of the Russian Federation, the calculation of the amount of tax and the amount of advance tax payments in respect of property, in respect of which the tax base is determined as its cadastral value, is carried out in the manner prescribed by Art. 382 of the Tax Code of the Russian Federation, taking into account the following features:
1) the amount of the advance tax payment is calculated after the end of the reporting period as 1/4 of the cadastral value of the immovable property as of January 1 of the year that is the tax period, multiplied by the appropriate tax rate;
2) if the cadastral value of the real estate object was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the specified real estate object was not included in the list as of January 1 of the year of the tax period, determination of the tax base and the calculation of the tax amount (the amount of the advance tax payment) for the current tax period in relation to this real estate object is carried out in the manner prescribed by Ch. 30 of the Tax Code of the Russian Federation, without taking into account the provisions of Art. 378.2 of the Tax Code of the Russian Federation;
3) an object of immovable property is subject to taxation by the owner of such an object, unless otherwise provided by Art. Art. 378 and 378.1 of the Tax Code of the Russian Federation.
In accordance with paragraph 13 of Art. 378.2 of the Tax Code of the Russian Federation, in relation to real estate objects, the tax base for which is determined as the cadastral value, pays tax (advance tax payments) to the budget at the location of each of the said real estate objects in the amount determined as the product of the tax rate effective on the territory of the corresponding subject of the Russian Federation, where these real estate objects are located, and the cadastral value (1/4) of this property.
In accordance with paragraph 15 of Art. 378.2 of the Tax Code of the Russian Federation, changes in the cadastral value of objects of taxation during a tax period are not taken into account when determining the tax base in this and previous tax periods. Exceptions are the following cases:
a) a change in the cadastral value of objects of taxation due to the correction of a technical error made by the body carrying out state cadastre new accounting, in the conduct of the state real estate cadastre. In this case, the change in the cadastral value of objects of taxation is taken into account when determining the tax base starting from the tax period in which such a technical error was made;
b) a change in the cadastral value by decision of the commission for the consideration of disputes on the results of determining the cadastral value or by a court decision in the manner prescribed by Art. 24.18 of the Federal Law of July 29, 1998 N 135-FZ "On valuation activities in the Russian Federation". Information about the cadastral value established by the decision of the said commission or by the decision of the court shall be 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 entering the cadastral value into the state real estate cadastre, which was the subject of the dispute.
1. The tax base is determined, taking into account the specifics established by this article, as the cadastral value of property in relation to the following types of immovable property recognized as an object of taxation:
1) administrative and business centers and shopping centers (complexes) and premises in them;
2) non-residential premises, the purpose, permitted use or name of which, in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of real estate objects, provides for the placement of offices, retail facilities, public catering and consumer services, or which are actually used to accommodate offices, retail facilities, catering facilities and consumer services;
3) objects of immovable property of foreign organizations that do not operate in the Russian Federation through permanent representative offices, as well as objects of immovable property of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent representative offices;
4) residential premises, garages, parking spaces, construction in progress, as well as residential buildings, garden houses, utility buildings or structures located on land plots provided for personal subsidiary farming, gardening, gardening or individual housing construction.
2. The law of the subject of the Russian Federation, which establishes the specifics of determining the tax base based on the cadastral value of real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article, can only be adopted after the results of determining the cadastral value of objects are approved by the subject of the Russian Federation in the prescribed manner real estate.
After the adoption of the law specified in this paragraph, the transition to the definition of the tax base for real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article, as their average annual value is not allowed.
3. For the purposes of this article, an administrative and business center is a detached non-residential building (building, construction), the premises in which belong to one or more owners and which meets at least one of the following conditions:
1) the building (structure, structure) is located on a land plot, one of the types of permitted use of which provides for the placement of office buildings for business, administrative and commercial purposes;
2) the building (construction, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:
a building (structure, structure) is recognized as intended for use for business, administrative or commercial purposes if the purpose, permitted use or name of the premises with a total area of at least 20 percent of the total area of this building (structure, structure) in accordance with the information contained in the Unified the state register of real estate, or documents of technical accounting (inventory) of such real estate provides for the location of offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots);
the actual use of a building (building, structure) for business, administrative or commercial purposes is the use of at least 20 percent of its total area for offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots).
4. For the purposes of this article, a shopping center (complex) is a stand-alone non-residential building (building, construction), the premises in which belong to one or more owners and which meets at least one of the following conditions:
1) the building (construction, structure) is located on a land plot, one of the types of permitted use of which provides for the placement of commercial facilities, public catering facilities and (or) consumer services;
2) the building (construction, structure) is intended for use or is actually used for the purpose of accommodating trade facilities, public catering facilities and (or) consumer services facilities. Wherein:
a building (construction, structure) is recognized as intended for use for the purpose of accommodating trade facilities, public catering facilities and (or) consumer service facilities, if the purpose, permitted use or name of the premises with a total area of at least 20 percent of the total area of this building (structure, structure) in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of such real estate objects, it provides for the placement of shopping facilities, public catering facilities and (or) consumer services facilities;
the actual use of a building (structure, structure) for the purpose of accommodating trade facilities, catering facilities and (or) consumer services facilities is the use of at least 20 percent of its total area for accommodating trade facilities, catering facilities and (or) consumer services facilities.
4.1. For the purposes of this article, a detached non-residential building (structure, structure), the premises of which belong to one or more owners, is recognized simultaneously as an administrative and business center and a shopping center (complex), if such a building (structure, structure) is intended for use or is actually used simultaneously both for business, administrative or commercial purposes, and for the purpose of accommodating retail facilities, catering facilities and (or) consumer services facilities.
For the purposes of this paragraph:
a building (construction, structure) is recognized as intended for use simultaneously both for business, administrative or commercial purposes, and for the purpose of accommodating trade facilities, catering facilities and (or) consumer service facilities, if the purpose, permitted use or name of the premises with a total area at least 20 percent of the total area of this building (building, structure), in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of such real estate objects, provides for the placement of offices and related office infrastructure (including centralized reception rooms, rooms for meetings, office equipment, parking lots), shopping facilities, catering facilities and (or) consumer services facilities;
the actual use of a building (structure, structure) both for business, administrative or commercial purposes, and for the purpose of accommodating trade facilities, public catering facilities and (or) consumer service facilities, is recognized as the use of at least 20 percent of the total area of this building (structure, facilities) to accommodate offices and related office infrastructure (including centralized reception areas, meeting rooms, office equipment, parking lots), retail, catering and/or consumer services facilities.
5. For the purposes of this article, the actual use of non-residential premises for the placement of offices, shopping facilities, catering facilities and (or) consumer services facilities is the use of at least 20 percent of its total area for accommodating offices, shopping facilities, catering facilities and (or) consumer service facilities.
6. If, in accordance with the legislation of the Russian Federation, the cadastral value of the building in which the premises that are the object of taxation is located is determined, but the cadastral value of such premises is not determined, the tax base in respect of this premises is determined as a share of the cadastral value of the building, in which the premises are located, corresponding to the share, which is the area of the premises in the total area of the building.
7. The authorized executive body of the constituent entity of the Russian Federation no later than the 1st day of the next tax period for tax:
1) determine for this tax period a list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of this article, in respect of which the tax base is determined as the cadastral value (hereinafter in this article - the list);
2) sends the list in electronic form to the tax authority for the subject of the Russian Federation;
3) posts the list on its official website or on the official website of a constituent entity of the Russian Federation on the information and telecommunication network "Internet".
8. The composition of the information to be included in the list, the format and procedure for their submission in electronic form to the tax authority for the subject of the Russian Federation are determined by the federal executive body authorized for control and supervision in the field of taxes and fees.
9. The type of actual use of buildings (structures, structures) and premises is determined by the authorized executive body of the subject of the Russian Federation in accordance with the procedure for determining the type of actual use of buildings (structures, structures) and premises, established taking into account the provisions of paragraphs 3, 4, 5 of this article the highest executive body of state power of a constituent entity of the Russian Federation.
10. Real estate objects identified during the tax period, specified in subparagraphs 1 and 2 of paragraph 1 of this article, not included in the list as of January 1 of the year of the tax period, shall be included in the list determined by the authorized executive body of the constituent entity of the Russian Federation for the next tax period, unless otherwise provided by this paragraph.
In the event that a real estate object is formed as a result of the division of a real estate object or other actions in accordance with the legislation of the Russian Federation with real estate objects included in the list as of January 1 of the year of the tax period, the specified newly formed real estate object, subject to compliance with its criteria, provided for by this article, prior to its inclusion in the list, it is subject to taxation at the cadastral value determined on the day of entering into the Unified State Register of Real Estate information that is the basis for determining the cadastral value of such an object.
11. A person keeping records of the common property of partners is obliged, for tax purposes, to report no later than the 20th day of the month following the reporting period to each participant in a simple partnership agreement (agreement on joint activity), an investment partnership agreement, in addition to the information provided for in Article 377 of this of the Code, information on the cadastral value of real estate constituting the common property of partners.
12. Calculation of the amount of tax and amounts of advance tax payments in respect of property, in respect of which the tax base is determined as its cadastral value, is carried out in the manner prescribed by Article 382 of this Code, taking into account the following features:
1) the amount of the advance tax payment is calculated after the end of the reporting period as one fourth of the cadastral value of the immovable property, multiplied by the relevant tax rate;
2) if the cadastral value of the immovable property specified in subparagraph 1 or 2 of paragraph 1 of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the said immovable property is not included in the list as of January 1 of the year of the tax period, the determination of the tax base and the calculation of the amount of tax (the amount of the advance tax payment) for the current tax period in respect of this real estate object are carried out in the manner prescribed by this chapter, without taking into account the provisions of this article;
2.1) if the cadastral value of the immovable property specified in subparagraph 3 or 4 of paragraph 1 of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period, the determination of the tax base and the calculation of the tax amount (advance payment amount for tax) for the current tax period in relation to this real estate object are carried out on the basis of the cadastral value determined 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 an object;
2.2) if the cadastral value of the real estate objects specified in subparagraph 4 of paragraph 1 of this article is not determined, the determination of the tax base and the calculation of the tax amount (the amount of the advance tax payment) for the current tax period in relation to these real estate objects are carried out in in the manner provided for by this chapter without regard to the provisions of this article;
13. In relation to real estate objects, the tax base for which is determined as the cadastral value, the organization pays tax (advance tax payments) to the budget at the location of each of the said real estate objects in the amount determined as the product of the tax rate in force in the territory of the relevant subject of the Russian Federation where these real estate objects are located, and the cadastral value (one fourth of the cadastral value) of this property.
14. If the cadastral value has not been determined for the immovable property objects specified in subparagraph 3 of paragraph 1 of this article, the tax base for the said immovable property objects shall be assumed to be zero.
15. Changes in the cadastral value of an object of taxation 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 an object of taxation due to a change in the qualitative and (or) quantitative characteristics of this object of taxation is taken into account when determining the tax base from the date of entering into the Unified State Register of Real Estate information that is the basis for determining the cadastral value.
In the event of a change in the cadastral value of the object of taxation 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 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 an object of taxation 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.
the company was charged additional tax on the property of organizations due to the fact that in the audited tax period in relation to non-residential buildings, the definition of energy efficiency classes is not provided by law.
Outcome: the claim was denied because at the time of entry disputed object put into operation the corresponding energy passport, confirming the high class en
contested decision
The company is charged additional tax on the property of organizations.Outcome: the claim was denied, since the procedure for revising the results of determining the cadastral value established by law does not imply the possibility of arbitrarily changing information about the cadastral value entered in the state register, including by reducing it by the amount of VAT calculated
contested decision
the company was additionally assessed corporate property tax due to the fact that when calculating the tax in respect of the disputed object, the company excluded the value of VAT from the tax base for corporate property tax.Outcome: the claim was denied due to the lack of grounds for the company to use for calculating the tax base for corporate property tax in relation to
All jurisprudence on this topic »Simplified taxation system (STS)
Single tax on imputed income (UTII)
1. Property transferred for trust management, as well as property acquired under a trust management agreement, is subject to taxation (with the exception of property constituting a mutual investment fund) from the founder of the trust management (the clause was supplemented from January 1, 2008 by the Federal Law of July 24, 2007 No. 216-FZ, as amended by Federal Law No. 308-FZ of November 27, 2010, effective from January 1, 2011.
2. Property constituting a unit investment fund is subject to taxation by the management company. In this case, the tax is paid at the expense of the property constituting this mutual investment fund (the clause was additionally included from January 1, 2011 by Federal Law No. 308-FZ of November 27, 2010).
According to paragraph 1 of Article 1012 of the Civil Code of the Russian Federation, under a property trust management agreement, one party (the founder of the management) transfers the property to the other party (the trustee) for a certain period of time in trust management, and the other party undertakes to manage this property in the interests of the founder of the management or the person specified by him ( beneficiary).
Legal features of the contract of trust management of property:
- the transfer of property to trust management does not entail the transfer of ownership of it to the trustee (Clause 1, Article 1012 of the Civil Code of the Russian Federation);
- when carrying out trust management of property, the trustee has the right to perform any legal and actual actions in relation to this property in accordance with the trust management agreement in the interests of the beneficiary.
Restrictions on individual actions for trust management of property can only be provided for by law or a specific concluded agreement (clause 2 of article 1012 of the Civil Code of the Russian Federation);
- the trust manager makes transactions with the property transferred to trust management on his own behalf, indicating that he acts as such a manager.
In practice, this means that when concluding transactions orally, the other party knows about the status of the trustee, and in written documents, after the name or title of the trustee, the note "D.U." is made. (Clause 3, Article 1012 of the Civil Code of the Russian Federation);
- the object of trust management can be any property, except for property under economic management or operational management (Article 1013 of the Civil Code of the Russian Federation);
- a property trust management agreement must be concluded in writing, and a real estate trust management agreement must be concluded in the form provided for a real estate sale agreement, i.e. in individual cases subject to state registration (Article 1017 of the Civil Code of the Russian Federation);
- the term of trust management cannot exceed five years, however, for certain types of property, the law may establish a different deadline for the validity of the agreement on trust management of property (clause 2, article 1016 of the Civil Code of the Russian Federation).
The trustee, who did not show due care for the interests of the beneficiary or the founder of the management, in accordance with paragraph 1 of Article 1022 of the Civil Code of the Russian Federation, in accordance with paragraph 1 of Article 1022 of the Civil Code of the Russian Federation, compensates the beneficiary for lost profits during the time of trust management of the property, and the founder of the management - the losses caused by the loss or damage to property, taking into account its natural wear and tear, as well as lost profits.
When reflected in accounting business transactions and compiling financial statements when implementing an agreement on trust management of property, one should be guided by the Order of the Ministry of Finance of Russia dated November 28, 2001 N 97n.
According to Article 10 of the Federal Law of November 29, 2001 N 156-FZ "On Investment Funds" (hereinafter - Law N 156-FZ), a mutual investment fund is a separate property complex consisting of property transferred to trust management of a management company by the founder ( founders) of trust management, and from the property received in the course of such management, the share in the ownership of which is certified security issued by the management company.
The procedure for taxation of mutual investment funds is explained in the letter of the Ministry of Taxes of Russia N 01-3-03 / 666, the Ministry of Finance of Russia N 01-SSh / 45 dated June 10, 2004.
The property constituting a unit investment fund is the common property of the holders of investment units and belongs to them on the basis of common shared ownership.
According to Article 378 tax code RF property transferred to trust management, as well as property acquired under a trust management agreement, is subject to taxation from the founder of trust management.
Thus, the taxpayer for the property tax of organizations in relation to the property constituting a unit investment fund is the organization recognized as the founders of trust management - the owners of investment units.
The owners of investment shares calculate and pay tax on the property of organizations in respect of the property transferred by them to a mutual investment fund.
With regard to property acquired and (or) created within the framework of a share investment fund, the calculation and payment of tax is made by organizations - owners of investment shares in proportion to the value of their investment shares (its share in common property shareholders).
Besides, Management Company, keeping records of the property of a unit investment fund, is obliged for taxation purposes to report to each taxpayer - the owner of investment units information about residual value property and its share in the common property of shareholders.
At the same time, it should be borne in mind that, according to Article 15 of Law N 156-FZ, at the request of the institution of justice that registers the rights to real estate, the person maintaining the register of investment unit holders is obliged to draw up a list of investment unit holders containing data on them provided for by the said Federal Law, and submit it to the institution of justice.
Therefore, the basis for charging the tax will be information about the owners of buildings, premises and structures, established on the basis of the data of personal accounts of investment unit holders in the register of investment unit holders and depository accounts of investment units provided by tax authorities bodies implementing state registration rights to real estate.
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