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of November 19, 2012 No. ED-4-3/19457 @

About the taxation of the income of physical persons

The Federal Tax Service for the purpose of establishment of uniform approach to application of provisions of article 105.1 of the Tax Code of the Russian Federation by tax authorities (further - the Code) by provision of property tax deduction reports the following.

The Federal Law of 18.07.2011 N 227-FZ "About modification of separate legal acts of the Russian Federation in connection with enhancement of the principles of determination of the prices for the purposes of the taxation" (further - the Law N 227-FZ) to parts the first and second the Code made the changes affecting including, procedure for provision of the property tax deductions provided by the subitem 2 of Item 1 of article 220 of the Code.

By Item 1 of article 4 of the law stated above it is determined that it becomes effective since January 1, 2012.

According to item 4 of article 5 of the Code the acts of the legislation on taxes and fees canceling the taxes and (or) charges reducing the sizes of rates of taxes (charges) eliminating obligations of taxpayers, payers of charges, tax agents, their representatives or otherwise improving their provision, can have retroactive force if directly provide it.

Considering that other is not provided by the Law N 227-FZ, its provisions extend the action to the legal relationship which arose from the moment of the introduction of this law in force that is since January 1, 2012.

Thus, provisions of article 105.1 of the Code entered by the Law N 227-FZ are applied to the transactions of purchase and sale of the apartment house, apartment, room or share (shares) in them made after 01.01.2012.

Bring this explanation approved with the Ministry of Finance of the Russian Federation to subordinate tax authorities.

Valid counselor of state of the Russian Federation 3 classes

D. V. Egorov

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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