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About modification of Chapters 30 and 31 of the Tax Code of the Russian Federation

FNS of Russia reports about the introduction in operation since January 1, 2013 of the Federal Law of 29.11.2012 N 202-FZ "About modification of part the second the Tax Code of the Russian Federation" according to which, including, the personal estate accepted since January 1, 2013 on accounting as fixed assets is not recognized the taxation object on the property tax of the organizations.

Besides, according to the specified Federal Law the railway tracks public, bulk distribution lines, lines of power transfer considered on balance of the organizations as fixed asset objects, and also constructions which are the integral technological part of the specified objects since January 1, 2013 are subject to the taxation at the rates established by the laws of subjects of the Russian Federation.

Concerning the land tax according to the Federal Law since January 1, 2013 the parcels of land limited in turnover in accordance with the legislation of the Russian Federation, provided for ensuring defense, safety and customs needs are included in structure of the taxation objects.

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