FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 2, 2013 No. 307-FZ

About introduction of amendments to article 12 parts one and Chapter 30 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma of the Russian Federation on October 25, 2013

Approved by Council of the Russian Federation on October 30, 2013

Article 1

Paragraph the fourth Item 3 of Article 12 parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2004, No. 31, Art. 3231; 2010, No. 31, the Art. 4198) after the words "can be established" to add with words "features of determination of tax base,".

Article 2

Bring 30 parts two of the Tax Code of the Russian Federation in Chapter (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 49, Art. 4554; 2003, No. 46, Art. 4435; 2004, No. 27, Art. 2711; 2005, No. 30, Art. 3128; No. 52, Art. 5581; 2006, No. 3, Art. 280; No. 23, Art. 2382; No. 31, Art. 3436; 2007, No. 1, Art. 31; No. 21, Art. 2463; No. 22, Art. 2564; No. 31, Art. 4013; No. 49, Art. 6071; 2008, No. 27, Art. 3126; 2009, No. 44, Art. 5171; No. 48, Art. 5733, 5734; 2010, No. 32, Art. 4298; No. 40, Art. 4969; No. 48, Art. 6249; 2011, No. 24, Art. 3357; No. 45, Art. 6335; No. 49, Art. 7014, 7043; 2012, No. 49, Art. 6747; 2013, No. 23, Art. 2866; No. 40, Art. 5038) following changes:

Paragraph two of Item 2 of article 372 after the words "can also" to add 1) with the words "be determined features of determination of tax base of certain real estate units according to this Chapter";

Article 375 to state 2) in the following edition:

"Article 375. Tax base

1. The tax base is determined as annual average property value, recognized by the taxation object if other is not provided by this Article.

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