The laws provides tax exemption for: 1) Criminal enforcement agencies of the Ministry of Justice of the RF in the case of land plots designed for them to fulfill their duties. 2) Organizations in the case of land plots occupied by motor roads in general use. 3) Religious organizations in the case of land plots owned by them which are occupied by religious and charity buildings. 4) All-Russian not-for-profit organizations of disabled persons (including those established as unions of not-for-profit organizations of disabled persons) among which members disabled persons and their legal representatives constitute no less than 80 per cent in the case of the land plots used by them to fulfill their duties: — organizations with authorized capital consisting of contributions of not-for-profit organizations of disabled persons if the average payroll number of disabled persons constitutes no less than 50 % and the share of wages of disabled persons in the wage fund constitutes no less than 25% in the case of land plots used by them for production and/or sale of goods (except for excisable goods, mineral raw materials and other mineral resources as well as other goods as per the list approved by the Government of the RF as agreed with all-Russian public organizations of disabled persons), works and services (except for brokerage and other intermediary services); — establishments which property is owned only by the above all-Russian public organizations of disabled persons in the case of land plots used for educational, cultural, treatment and health improvement, physical culture and sports, scientific, information and other social purposes, rehabilitation of disabled persons and rendering of legal and other aid to disabled persons, disabled children and their parents. 5) Organizations engaged in folk arts in the case of land plots located in traditional folk arts places and used for the production and sale of the objects of folk arts. 6)Individuals who belong to small numbered peoples of the North, Siberia and the Far East of the RF and family communities of such peoples in the ase of land plots used for the preservation and development of their traditional living, arts and crafts. 7) Organizations-residents of the special economic zone get land tax concession for the period of 5 years from the date of registering the property right for the plot of land provided to the resident of the special economic zone. Extra tax concessions in St. Petersburg (the Law of St. Petersburg No.236-35 of 09.04.2001): —the following groups of citizens are exempt from the land tax on the land plots located in St. Petersburg within the limits of the amount disposable by St. Petersburg: 1) persons awarded the Medal “For the Defense of Leningrad”; 2) persons awarded the badge “To the Resident of the Leningrad under Siege”. 2
Individual Individuals who Property own property. If the property tax that presents the The Law taxation object is of the RF co-owned by No. 2003- several physical 1 of persons – 09.12.199 taxpayers, each 1 as of these physical amended. persons is acknowledged as The Law a taxpayer in of St. accordance with Petersburg his/her share in No. 625- that property. 93 of 11.11.2003 In the edition of the Law of St.Petersbu rg No. 58478 of 24.11.2004 and the Law of St.Petersbu rg No. 18234 of 08.05.2007
Houses, apartments, dachas, garages and other buildings and premises.
Tax Base Total inventory cost of property Total sum of inventory costs for buildings, rooms and plants recognized as subject to taxation and situated on the territory of representative body of local administration. Terms of Payment In two equal installments (not later than September 15 and November 15).
The rates are established by municipal authorities of St.Petersburg within the limits set by the law of St.Petersburg: Up to 0.1% (the cost of property does not exceed RUR 300,000); From 0.1% to 0.3 % (the cost of property is from RUR 300,000 to 500,000; From 0.3% to 2% (the cost of property exceeds RUR 500,000). Municipal authorities has the right to establish graded rates depending on total inventory cost, type of use and other criteria within set limits. Since 01.01.2005 the following rates are established in St. Petersburg: 1. For houses, apartments, dachas and other residential buildings and premises the following tax rates are established: 1) 0.1% (total inventory cost of less than RUR 300,000); 2) 0.2% (total inventory cost of RUR 300,000-500,000); 3) 0.3% (total inventory cost of over RUR 500,000). 2. For garages and other non-residential buildings and premises the following tax rates are established: 1) 0.1% (total inventory cost of less than RUR 300,000); 2) 0.3% (total inventory cost of RUR 300,000-500,000); 3) 2% (total inventory cost of over RUR
Tax Concessions Municipal authorities have the right to establish tax concessions and grounds for their use by taxpayers. The Federal Law "On Individual Property Tax" (Article 4) exempts from the tax the following persons: holders of the Title of the Hero of the Soviet Union (the RF), disabled persons of Group I and II, disabled persons from birth, participants of the Great Patriotic War, military depandents who have lost their parent or spouse, etc.
Published on Jul 6, 2010
Published on Jul 6, 2010
1. STATE AND MUNICIPAL AUTHORITIES IN ST. PETERSBURG In St. Petersburg the system of state authorities was formed which has statutory object...