LAW OF THE RUSSIAN FEDERATION

of December 9, 1991 No. 2003-1

About the property taxes of physical persons

Article 1. Taxpayers

1. Taxpayers on property of physical persons (daleenaloga) physical persons - owners of the property recognized by the taxation object are recognized.

2. If the property recognized by the taxation object is in common ownership of several physical persons, the taxpayer concerning this property each of these physical persons is recognized it is proportional to its share in this property. In similar procedure taxpayers are determined if such property is in common ownership of physical persons and companies (organizations).

3. If the property recognized by the taxation object is in common joint property of several physical persons, they bear equal responsibility on execution of the tax liability.

Article 2. Taxation objects

The taxation objects the following types of property are recognized:

1) apartment house;

2) apartment;

3) room;

4) giving;

5) garage;

6) other structure, room and construction;

7) share in the right of common property to the property specified in Items 1 - the 6th this Article.

Article 3. Tax rates

1. Tax rates are established by regulatory legal acts of representative bodies of local self-government (the laws of the federal cities of Moscow and St. Petersburg) depending on the total inventory cost of the taxation objects increased by the coefficient deflator determined according to part one of the Tax Code of the Russian Federation (further - coefficient deflator). Representative bodies of local self-government (legislative (representative) public authorities of the federal cities of Moscow and St. Petersburg) can determine differentiation of rates in the set limits depending on the total inventory cost increased by coefficient deflator and like use of the taxation object, and also depending on the location of the taxation object in relation to the municipalities included in structure of the intracity territory of the federal city of Moscow as a result of change of its borders if according to the law of the federal city of Moscow the property tax of physical persons is carried to sources of the income of budgets of the specified municipalities.

Tax rates are established in the following limits:

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2. The Item is excluded.

3. Taxes are enlisted in the local budget in the location (registration) of the taxation object.

Article 4. Privileges on taxes

1. The following categories of citizens are exempted from tax payment on property of physical persons:

Heroes of the Soviet Union and Heroes of the Russian Federation, and also persons who are awarded the order Slava of three degrees;

disabled people of I and II groups, disabled people since the childhood;

participants civil and the Great Patriotic War of wars, other combat operations on protection of the USSR from among the military personnel serving in the military units, headquarters and organizations which were part of field army, and the former guerrillas;

the faces of civilian structure of the Soviet Army, Navy, law-enforcement bodies and state security holding established posts in the military units, headquarters and organizations which were part of field army in the period of the Great Patriotic War or persons which were during this period in the cities, participation in which defense is set off to these persons in length of service for award of pension on favorable terms, the parts of field army established for the military personnel;

persons having the right to social support according to the Law of the Russian Federation of May 15, 1991 of N1244-I "About Social Protection of the Citizens Who Were Affected by Radiation owing to Catastrophic Crash on the Chernobyl NPP" according to the Federal Law of November 26, 1998 N 175-FZ "About social protection of the citizens of the Russian Federation who were affected by radiation owing to accident in 1957 at Mayak production association and dumpings of radioactive waste into the Techa River";

military personnel, and also the citizens discharged from military service on reaching age limit of stay on military service, to the state of health or in connection with the organizational and regular actions having the general duration of military service of 20 years and more;

persons which were directly involved as a part of divisions of extra risk in testing of nuclear and thermonuclear weapon, accident elimination of nuclear installations on means of arms and military facilities;

members of families of the military personnel who lost the supporter. The privilege to members of families of the military personnel who lost the supporter is provided based on the pension certificate in which the stamp "the widow (the widower, mother, the father) the died soldier" is put down or there is corresponding record certified by the signature of the head of the organization which issued the pension certificate and seal of this organization. If the specified members of families are not pensioners, the privilege is provided to them based on the certificate of death of the serviceman.

2. The tax on structures, rooms and constructions is not paid:

the pensioners receiving the pensions granted according to the procedure, established by the pension legislation of the Russian Federation;

the citizens discharged from military service or called on military charges, fulfilling international duty in Afghanistan and other countries in which fighting was conducted. The privilege is provided based on the certificate on the right to privileges and references, the issued district military commissariat, military unit, the military educational organization, the company, organization or the organization of the Ministry of Internal Affairs of the USSR or relevant organs of the Russian Federation;

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