Article 2 of the Tax Code of the Russian Federation Section VIII
1. The tax base is determined taking into account the features established by this article, 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:
1) administrative and business centers and shopping centers (complexes) and premises in them;
2) non-residential premises, the purpose of which in accordance with the cadastral passports of real estate or documents of technical accounting (inventory) of real estate provides for the placement of offices, retail facilities, catering facilities and consumer services, or which are actually used to accommodate offices, retail facilities, catering facilities and consumer services;
3) real estate objects of foreign organizations that do not carry out activities in the Russian Federation through permanent missions, 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 missions;
4) residential buildings and residential premises, not recorded 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 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 be adopted only after the subject of the Russian Federation approves in the established procedure the results of determining the cadastral value of objects real estate.
After the adoption of the law referred to 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 value is not allowed.
3. For the purposes of this article, a separate business non-residential building (structure, structure) is recognized as an administrative and business center, the premises in which belong to one or more owners and which meets at least one of the following conditions:
1) a building (structure, construction) 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) a building (structure, 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 \u200b\u200bat least 20 percent of the total area of \u200b\u200bthis building (structure, structure) in accordance with the cadastral passports of the respective real estate objects or technical accounting documents ( inventory) of such real estate 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 (structure, structure) for business, administrative or commercial purposes is the use of at least 20 percent of its total area for hosting 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 separate non-residential building (structure, structure), the premises in which belong to one or more owners and which meets at least one of the following conditions:
1) a building (structure, construction) is located on a land plot, one of the types of permitted use of which involves the placement of retail facilities, public catering facilities and (or) consumer services;
2) the building (structure, structure) is intended for use or actually used for the purpose of placing shopping facilities, public catering facilities and (or) consumer services. Wherein:
a building (structure, structure) is recognized as intended for use in order to place retail facilities, public catering facilities and (or) consumer services, if the purpose of the premises with a total area of \u200b\u200bat least 20 percent of the total area of \u200b\u200bthis building (structure, structure) in accordance with cadastral passports relevant real estate or documents of technical accounting (inventory) of such real estate provides for the placement of shopping facilities, catering facilities and (and i) public service facilities;
the actual use of a building (structure, structure) in order to accommodate shopping facilities, public catering facilities and (or) consumer services is recognized as using at least 20 percent of its total area for the placement of shopping facilities, public catering facilities and (or) consumer services.
4.1. For the purposes of this article, a separate non-residential building (structure, structure), the premises in which belong to one or several owners, is recognized as an administrative and business center, as well as 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 placing shopping facilities, catering facilities and (or) consumer services.
For the purposes of this paragraph:
a building (structure, construction) is recognized as intended for use simultaneously both for business, administrative or commercial purposes, and for the purpose of placing retail facilities, public catering facilities and (or) consumer services, if the purpose of the premises with a total area of \u200b\u200bat least 20 percent of the total the area of \u200b\u200bthis building (structure, structure) in accordance with the cadastral passports of the respective real estate objects or documents of technical accounting (inventory) of such real estate objects Mosti provides placement offices and related office infrastructure (including central reception rooms, rooms for meetings, office equipment, parking), shopping facilities, catering facilities and (or) public service facilities;
the actual use of a building (structure, structure) at the same time both for business, administrative or commercial purposes, and for the purpose of placing retail facilities, public catering facilities and (or) consumer services is recognized as using at least 20 percent of the total area of \u200b\u200bthis building (structure, constructions) for placement of offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots), retail facilities, catering facilities and (or) consumer services facilities.
5. For the purposes of this article, the actual use of non-residential premises for the placement of offices, retail facilities, public catering facilities and (or) consumer services is recognized as using at least 20 percent of its total area for the placement of offices, retail facilities, public catering facilities and (or) consumer services 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, but the cadastral value of such premises is not determined, the tax base for this premises is determined as a fraction of the cadastral value of the building, in which is the premises corresponding to the share, which is the area of \u200b\u200bthe premises in the total area of \u200b\u200bthe building.
7. The authorized executive body of a 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 defined as the cadastral value (hereinafter in this article - the list);
2) sends the list in electronic form to the tax authority in the constituent entity of the Russian Federation;
3) places the list on its official website or on the official website of the subject of the Russian Federation in the information and telecommunication network "Internet".
8. The composition of the information to be included in the list, the format and the procedure for their submission in electronic form to the tax authority in the constituent entity of the Russian Federation are determined by the federal executive body authorized to control and supervise taxes and fees.
9. The type of actual use of buildings (structures, structures) and premises is determined by the authorized executive body of the constituent entity 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 federal executive body that exercises the functions of developing state policy and legal regulation in the field of property relations, in agreement with M Ministries of Finance of the Russian Federation.
10. The real estate objects identified during the tax period specified in subparagraphs 1 and 2 of paragraph 1 of this article that are 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.
If the immovable property is formed as a result of the division of the immovable property or other actions in accordance with the legislation of the Russian Federation with immovable property included in the list as of January 1 of the tax year, the newly formed immovable property subject to compliance with its criteria, provided for by this article, before being included in the list, it is subject to taxation at the cadastral value determined at the date such th object for state cadastral registration.
11. A person keeping records of the common property of partners is obliged to notify no later than the 20th day of the month following the reporting period to each participant in a simple partnership agreement (joint activity agreement), an investment partnership agreement in addition to the information provided for in Article 377 of this Code, information on the cadastral value of real estate constituting the joint property of partners, as of January 1 of the year, which is the tax period.
12. The calculation of the tax amount 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 Article 382 of this Code, taking into account the following features:
1) the amount of the advance payment of tax is calculated at the end of the reporting period as one fourth of the cadastral value of the property as of January 1 of the year that is the tax period, multiplied by the corresponding tax rate;
2) if the cadastral value of an immovable property was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the indicated immovable property 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 tax amount (advance payment of tax) for the current tax period in relation to this property is carried out in the manner prescribed by this chapter, excluding and the provisions of this article;
3) an 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. The organization with respect to real estate objects, the tax base for which is defined as the cadastral value, pays tax (advance tax payments) to the budget at the location of each of these real estate objects in an amount defined as the product of the tax rate applicable in the territory the corresponding subject of the Russian Federation on which these real estate objects are located, and the cadastral value (one fourth of the cadastral value) of this property.
14. In the event that the cadastral value is not determined for the immovable property referred to in subparagraph 3 of paragraph 1 of this article, the tax base is taken to be zero for the indicated immovable property.
15. 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, unless otherwise provided by this paragraph.
The 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 the decision of the dispute resolution commission on the results of determining the cadastral value or by a court decision in the manner established by Article 24.18 of the Federal Law of July 29, 1998 N 135-ФЗ "On Appraisal Activities in the Russian Federation", information on the cadastral value, established by the decision of the said commission or the court decision, are taken into account when determining the tax base starting from the tax period in which the corresponding application for revising the cadastral value was filed, but not the wound e the date the cadastral value was entered into the state real estate cadastre, which was the subject of the dispute.
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We suggest that you familiarize yourself with Article 378.2 of the Tax Code of Chapter 30 “Features of determining the tax base, calculating and paying tax in respect of certain real estate objects”. Information is relevant 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 editorial office about this through the form
New edition of Art. 2 Tax Code
1. Legislation on taxes and fees regulates power relations for the establishment, introduction and collection of taxes, fees, insurance premiums in the Russian Federation, as well as relations arising in the process of tax control, appeal of acts of tax authorities, actions (inaction) of their officials and holding liable for committing a tax offense.
2. 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 against acts of customs authorities, actions (inaction) of their officials and prosecution of perpetrators, tax legislation and fees are not applicable, unless otherwise provided by this Code.
3. To relations on the establishment and collection of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases and insurance premiums for compulsory medical insurance for the non-working population, as well as to relations arising in the process of monitoring the payment of said insurance premiums, appeal against acts , actions (inaction) of officials of the relevant bodies of control and prosecution of perpetrators, legislation on taxes and fees applied.
Commentary on Article 2 of the Tax Code
Article 2 of the Tax Code of the Russian Federation speaks of what relations are subject to tax legislation. According to this article, “legislation on taxes and fees regulates power relations for the establishment, introduction and collection of taxes and fees in the Russian Federation, as well as relations arising in the process of tax control, appeal of acts of tax authorities, actions (inaction) of their officials and involvement in liability for a tax offense. "
Article 2 of this Code defines tax relations, that is, relations regulated by 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 arising in the process of tax control, appeal of acts of tax authorities, actions (inaction) of their officials and prosecution for committing a tax offense.
Powerful relations are formed between the state represented by its bodies and officials and taxpayers represented by legal entities and individuals.
In other words, the state creates power regulations that must be applied by taxpayers: it establishes, enters into force, and levies taxes and fees, in connection with which it exercises tax control and is liable for tax violations. However, such acts of tax authorities, the action (inaction) of their officials can be appealed.
It is only possible to establish a tax in the only way - to make the relevant amendments to this Code (Article 1 of the Tax Code of the Russian Federation).
The introduction of tax and collection is the adoption of an appropriate regulatory legal act detailing the procedure, conditions and procedure for the collection of a tax and tax collection to the budget, which can take place at the federal, regional and local level. When tax is introduced, the essential elements of tax liabilities must be determined.
The government’s statutory requirements for levying taxes and fees relate to the execution and payers of taxes and fees (the general rules for fulfilling the obligation to pay taxes and fees are contained in Section IV of this Code).
Tax control, that is, conducting tax audits, obtaining explanatory, inspections, etc., is necessary to implement the system of taxes and fees established by this Code, regulate the fulfillment of the obligation to pay taxes and fees. Forms and methods of tax control are described in section. V Tax Code of the Russian Federation.
In the event of a violation of tax legislation (tax offenses), measures are established to bring violators to justice.
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 duties, appealing against acts of customs authorities, actions (inaction) of their officials and prosecuting perpetrators, legislation on taxes and fees not applicable, unless otherwise provided by this Code; the rules 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 tax evasion, and appeal of acts of customs authorities, actions (inaction) of their officials.
Another comment on Art. 2 Tax Code of the Russian Federation
In part 1 of Art. 2 of the Code, two components of relations are regulated by legislation on taxes and fees, i.e. tax relations:
power relations on 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 holding them liable 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 Decree of February 28, 2001 No. 5 indicated that the Code is not applicable to other legal relations involving tax authorities that are not related to the establishment, introduction and collection of taxes and fees in the Russian Federation, the implementation of tax control, appeal of acts of tax authorities (actions, inaction of their officials), adopted (carried out) in the framework of tax control, holding liable for tax violations.
It should be noted that in accordance with paragraph 3 of Art. Part 2 of the first Civil Code to property relations based on administrative or other power subordination of one side 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 establishes that relations with the establishment, introduction and collection of customs payments, as well as 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 prosecuting those responsible, legislation on taxes and fees does not apply, unless otherwise provided by the Code.
The Plenum of the Supreme Arbitration Court of Russia in paragraph 2 of Decree of February 28, 2001 No. 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 this is expressly provided for by the Code, the provisions of the first part of the Code apply, and the provisions of Ch. 15 "General provisions on liability for tax offenses."
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Tax Code Part 2 (Tax Code, Part 2) 2019
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- edition of 07/01/2019
- entered into force 01.01.2001
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The second part of the Tax Code was signed by the President of Russia on August 5, 2000 and entered into force on January 1, 2001. In the second part of the Tax Code of the Russian Federation, the principles of accrual and payment of each type of taxes and fees are regulated.
The Code is structured so 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 state fees. A separate chapter of the Tax Code of the Russian Federation also regulates the issues of taxation for the use of objects of aquatic biological resources, objects of the animal world.
The second part of the Tax Code also addresses:
- value added tax;
- excise taxes, personal income tax,
- unified social tax,
- corporate income tax
- sales tax
- mining tax,
- single agricultural tax
- transport tax,
- water tax
- single tax on imputed income.
In addition, this code governs the calculation of sales tax, land tax, state tax, real estate tax, simplified taxation system, patent taxation system. Chapter 26.1 of the Code governs special tax regimes for agricultural enterprises.
Section VIII. Federal taxes
Chapter 21. Value Added Tax
- Section 174.1. Specifics of calculating and paying tax to the budget during operations in accordance with a simple partnership agreement (joint activity agreement), investment partnership agreement, trust management agreement or concession agreement in the Russian Federation
Chapter 22. Excise taxes
Chapter 23. Tax on personal income
- Article 214.2. Features of determining the tax base when generating income in the form of interest received on deposits of individuals with banks located in the Russian Federation, as well as in the form of a percentage (coupon) paid on circulating bonds of Russian organizations denominated in rubles
- Article 214.2.1. Features of determining the tax base when generating income in the form of a fee for the use of funds of members of a credit consumer cooperative (shareholders), interest for using an agricultural credit consumer cooperative of funds raised in the form of loans from members of an agricultural credit consumer cooperative or associate members of an agricultural credit consumer cooperative
- Article 214.8. Claiming documents related to the calculation and payment of tax on the payment of income on government securities, municipal securities, as well as on equity securities issued by Russian organizations paid to foreign organizations acting in the interests of third parties
Chapter 24. Lost power. - Federal Law of 24.07.2009 N 213-ФЗ.
Chapter 25. Corporate income tax
- Article 284.4. Peculiarities of applying the tax rate to the tax base determined by taxpayers who have received the status of a resident of the territory of priority social and economic development in accordance with the Federal Law "On territories of advanced social and 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 "
- Section 310.2. Claiming documents related to the calculation and payment of tax in respect of income on state securities, municipal securities, as well as on equity securities issued by Russian organizations paid to foreign organizations acting in the interests of third parties