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The RF Finance Ministry has clarified some issues on payment of land and individual property tax. Land tax rates, as set by municipal authorities, may not exceed those established in Chapter 31 of the RF Tax Code. Municipal bodies may provide tax benefits for certain categories of taxpayers. Residential buildings located on land plots intended for subsidiary household, gardening, etc. relate to residential houses for purposes of property tax payment.
DATE: February 15, 2016 | AUTHOR: atlawyers
The RF Finance Ministry has clarified some issues on payment of land and individual property tax. Land tax rates, as set by municipal authorities, may not exceed those established in Chapter 31 of the RF Tax Code. Municipal bodies may provide tax benefits for certain categories of taxpayers. Residential buildings located on land plots intended for subsidiary household, gardening, etc. relate to residential houses for purposes of property tax payment.