Article 2 of the Tax Code of the Russian Federation. Section VIII
1. The tax base is determined, taking into account the specifics established by this article, as the cadastral value of property, approved in the prescribed manner, in relation to the following types real estate recognized as an object of taxation:
1) administrative and business centers and shopping centers (complexes) and premises in them;
2) not Living spaces, the appointment 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, 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 this article, can be adopted only after the approval by the subject of the Russian Federation in the prescribed manner 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 (structure, structure) is located on 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 (construction, 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 percent total area this building (building, structure) in accordance with the cadastral passports of the relevant real estate objects 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, 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 (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 percent 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 placement of retail 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 services facilities, if the purpose of the premises with a total area of at least 20 percent of the total the area of this building (building, structure) in accordance with the cadastral passports of the relevant real estate objects 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, meeting rooms, 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 services 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 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 subject of the Russian Federation no later than the 1st day of the next tax period by 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 body 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 federal executive body responsible for the development of public policy and legal regulation in the field of property relations, in agreement with the Ministry of Finance 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 date of putting such an object on the state cadastral register.
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 immovable property constituting common property comrades, 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 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 as of January 1 of the year of the tax period, determination of the tax base and the calculation of the amount of tax (the amount of advance tax payment) for the current tax period in respect of this real estate object is 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, 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 real estate objects specified in subparagraph 3 of paragraph 1 of this article, the tax base for the said real estate objects shall be accepted 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 objects of taxation 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.
In the event of a change in the cadastral value by decision of the dispute resolution committee 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 Appraisal Activities in the Russian Federation", information on the cadastral 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 corresponding 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, which was the subject of a dispute.
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We suggest that you familiarize yourself with Article 378.2 of the Tax Code of the Russian Federation, Chapter 30 "Peculiarities of determining the tax base, calculating and paying tax in relation to certain real estate objects." The information is current for 2016. If you think that Article 378.2 of the Tax Code of the Russian Federation is outdated and not relevant, please write to the editors of the site using the form
New edition Art. 2 Tax Code of the Russian Federation
1. Legislation on taxes and fees regulates power relations in the establishment, introduction and collection of taxes, fees, insurance premiums in the Russian Federation, as well as relations arising in the process of implementation tax control, appeals against acts tax authorities, actions (inaction) of their officials and bringing to responsibility for committing a tax offense.
2. To the relations on the establishment, introduction and collection of customs payments, as well as to the relations arising in the process of exercising control over the payment of customs payments, appealing against acts of customs authorities, actions (inaction) of their officials and bringing the perpetrators to responsibility, tax legislation and charges shall not apply, unless otherwise provided by this Code.
3. To relations on the establishment and collection of insurance premiums for mandatory social insurance from accidents at work and occupational diseases and insurance premiums for mandatory health insurance of the non-working population, as well as to relations arising in the process of monitoring the payment of the specified insurance premiums, appealing against acts, actions (inaction) of officials of the relevant control bodies and bringing the perpetrators to justice, the legislation on taxes and fees does not apply.
Commentary on Article 2 of the Russian Tax Code
Article 2 of the Tax Code of the Russian Federation talks about what relations are subject to tax legislation. According to this article, "the legislation on taxes and fees governs power relations in the establishment, introduction and collection of taxes and fees in the Russian Federation, as well as relations arising in the process of tax control, appealing against acts of tax authorities, actions (inaction) of their officials and bringing to justice responsibility for committing a tax offense.
Article 2 of this Code defines tax relations, that is, relations regulated by the legislation on taxes and fees.
Tax relations are power relations for the establishment, introduction and collection of taxes and fees in the Russian Federation, as well as relations related to taxes that arise in the process of tax control, appeal against acts of tax authorities, actions (inaction) of their officials and bringing to responsibility for committing a tax offence.
Power relations are formed between the state, represented by its bodies and officials, and taxpayers, represented by legal and individuals.
In other words, the state creates power regulations that are subject to mandatory application by taxpayers: it establishes, puts into effect and levies taxes and fees, in connection with which it exercises tax control and holds accountable for committing tax offenses. However, such acts of tax authorities, action (inaction) of their officials can be appealed.
There is only one way to establish a tax - to make appropriate amendments to this Code (Article 1 of the Tax Code of the Russian Federation).
The introduction of a tax and a fee is the adoption of an appropriate regulatory legal act, which establishes in detail the procedure, conditions and procedure for the collection of a particular tax and fee to the budget, which can take place at the federal, regional and local levels. When imposing a tax, the essential elements of the tax liability must be identified.
The authoritative instructions of the state on the collection of taxes and fees relate to the execution and payers of fees for the payment of taxes and fees ( general rules fulfillment of the obligation to pay taxes and fees are contained in Sec. IV of this Code).
Tax control, that is, carrying out tax audits, obtaining explanatory, inspections, etc., is necessary for the implementation of the system of taxes and fees established by this Code, the regulation of the fulfillment of the obligation to pay taxes and fees. Forms and methods of tax control are set out in Sec. V Tax Code of the Russian Federation.
In case of violation of tax legislation (commission of tax offenses), measures are established to bring violators to justice.
To the relations on the establishment, introduction and collection of customs payments, as well as to the relations arising in the process of exercising control over the payment of customs payments, appealing against acts of customs authorities, actions (inaction) of their officials and bringing to responsibility those responsible, legislation on taxes and fees does not apply, unless otherwise provided by this Code; the norms of the Customs Code of the Russian Federation apply to such relations.
The norms of the Customs Code of the Russian Federation regulate the establishment, introduction and collection of customs payments, control over the payment of customs payments, regulate the prosecution of persons guilty of evading customs payments, and appeal against acts of customs authorities, actions (inaction) of their officials.
Another commentary on Art. 2 of the Tax Code of the Russian Federation
In part 1 of Art. 2 of the Code, there are two components of relations regulated by the legislation on taxes and fees, i.e. tax legal relations:
power relations in the establishment, introduction and collection of taxes and fees in the Russian Federation;
relations arising in the process of exercising tax control, appealing against acts of tax authorities, actions (inaction) of their officials and bringing to responsibility for committing a tax offense.
Based on the norm of part 1 of the commented article, the Plenum of the Supreme Arbitration Court of Russia in paragraph 1 of the Decree of February 28, 2001 N 5 indicated that the Code is not subject to application to other legal relations with the participation of tax authorities that are not related to the establishment, introduction and collection of taxes and dues in the Russian Federation, exercising tax control, appealing acts of tax authorities (actions, inaction of their officials) adopted (carried out) within the framework of tax control, bringing to responsibility for committing tax offenses.
It should be noted that in accordance with paragraph 3 of Art. 2 parts of the first Civil Code to property relations based on the administrative or other power subordination of one party to the other, including tax and other financial and administrative relations, civil law does not apply, unless otherwise provided by law.
Part 2 of Art. 2 of the Code, it is established that to relations on the establishment, introduction and collection of customs payments, as well as to relations arising in the process of exercising control over the payment of customs payments, appealing acts of customs authorities, actions (inaction) of their officials and bringing to responsibility those responsible, legislation on taxes and fees shall not apply, unless otherwise provided by the Code.
The Plenum of the Supreme Arbitration Court of Russia in paragraph 2 of the Decree of February 28, 2001 N 5 ordered the courts, when considering disputes arising in connection with the collection of customs duties, to take into account that on the basis of Part 2 of Art. 2 of the Code, the relevant legal relations are regulated by the Customs Code of the Russian Federation. In cases where it is expressly provided for by the Code, the provisions of part one of the Code shall apply, as well as the norms of Ch. 15 " General provisions on liability for committing tax offences.
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Tax Code Part 2 (TC RF Part 2) 2019
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- revision dated 07/01/2019
- entered into force on 01.01.2001
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The second part of the Tax Code of the Russian Federation was signed by the President of Russia on August 5, 2000 and entered into force on January 1, 2001. In the second part tax code RF regulates the principles of calculation and payment of each type of taxes and fees.
The code is structured in such a way that a separate chapter is devoted to each type of tax. The chapters of the Tax Code also establish the procedure for calculating and paying the state duty. A separate chapter of the Tax Code of the Russian Federation also regulates the issues of charging taxes for the use of objects of aquatic biological resources, objects of the animal world.
The second part of the Tax Code also says:
- on value added tax;
- excises, personal income tax,
- single social tax,
- tax on profit of organizations,
- sales tax,
- extraction tax mineral,
- single agricultural tax,
- transport tax,
- water tax,
- single tax on imputed income.
In addition, this code regulates the procedure for calculating sales tax, land tax, state duty, real estate tax, simplified system taxation, patent system of taxation. Chapter 26.1 of the Code regulates special tax regimes for agricultural enterprises.
Section VIII. federal taxes
Chapter 21. Value Added Tax
- Article 174.1. Features of the calculation and payment of tax to the budget when carrying out operations in accordance with a simple partnership agreement (agreement on joint activities), an investment partnership agreement, an agreement trust management property or a concession agreement on the territory of the Russian Federation
Chapter 22
Chapter 23
- Article 214.2. Features of determining the tax base when receiving income in the form of interest received on deposits of individuals in banks located on the territory of the Russian Federation, as well as in the form of interest (coupon) paid on tradable bonds of Russian organizations denominated in rubles
- Article 214.2.1. Features of determining the tax base when receiving income in the form of a fee for the use Money members of a credit consumer cooperative (shareholders), interest on the use of funds by an agricultural credit consumer cooperative attracted in the form of loans from members of an agricultural credit consumer cooperative or associated members of an agricultural credit consumer cooperative
- Article 214.8. Demand for documents related to the calculation and payment of tax when paying income on state securities, municipal securities, as well as equity securities issued Russian organizations paid foreign organizations acting in the interests of third parties
Chapter 24 - Federal Law of July 24, 2009 N 213-FZ.
Chapter 25
- Article 284.4. Features of the application of the tax rate to the tax base determined by taxpayers who have received the status of a resident of a territory of rapid socio-economic development in accordance with the Federal Law "On territories of rapid socio-economic development in the Russian Federation" or the status of a resident of the free port of Vladivostok in accordance with the Federal Law "On free port of Vladivostok"
- Article 310.2. Claiming documents related to the calculation and payment of tax on income from government securities, municipal securities, as well as equity securities issued by Russian organizations, paid to foreign organizations acting in the interests of third parties