The article describes changes in property tax regulations in Russia relevant to the July, 2015

1. ACCOUNTOR ACCOUNTOR Moscow Stockholm
Sadovnicheskaya nab. 79 Shpalernaya ul. 54 St. Petersburg Oslo
115035 Moscow, Russia 191015 St. Petersburg, Russia Kyiv Copenhagen
+7 495 788 00 05 +7 812 325 82 94 Helsinki Utrecht
moscow@accountor.ru spb@accountor.ru
accountor.ru accountor.ru
The organization has acquired property in the middle of the year
Property tax for less than a year has to be calculated by using the ownership ratio. To define
it, you will have to divide the number of full months during which the site has been owned by
the company by the number of months in the accounting and tax period. According to tax
authorities, any month should be considered as a full month, even if the company started
owning a property in the last day of a month.
Legislation act: Letter of Russian Federal Tax Service on March 23, 2015 № BS-4-11 / 7315
Primary means come from funds of interdependent organizations
There is no need to pay property tax if the company has its movable primary means of 3-10
amortization groups from funds obtained after January 1, 2013 from an interdependent
organization.
Legislation act: Letter from the Ministry of Finance of Russia from March 5th 2015. №03-05
-04-01 / 11797; Letter of the Federal Tax Service of Russia from March, 13 2015. №ZN-4-11 /
4037
Updates on
Property Tax
in Russia, July 2015

2. ACCOUNTOR ACCOUNTOR Moscow Stockholm
Sadovnicheskaya nab. 79 Shpalernaya ul. 54 St. Petersburg Oslo
115035 Moscow, Russia 191015 St. Petersburg, Russia Kyiv Copenhagen
+7 495 788 00 05 +7 812 325 82 94 Helsinki Utrecht
moscow@accountor.ru spb@accountor.ru
accountor.ru accountor.ru
Immovables of a company were excluded from the list of sites taxable
at the cadastral value in the middle of the year
Officials can exclude such properties from the regional list of objects for which property tax
has to be calculated from the cadastral value in the middle of the year. Then the tax has to
be recalculated from the beginning of the year on the basis of the average annual value of
the property and a revised calculation should be submitted.
Legislation act: Letter of the Federal Tax Service of Russia from April, 23 2015 № BS-4-
11/7028
Access changes in property tax regulations in Russia relevant to the previous month (June
2015).
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