Updates in Wealth Tax in Russia relevant to June, 2015. The article was originally published http://www.accountor.ru/en/news/2015/wealth-tax-russia-june-2015

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Wealth tax in Russia, June 2015
Accountor shares the latest updates on wealth tax in Russia relevant to June 2015:
IT’S NOT OBLIGATORY TO PAY TAX ON MOVABLES ACQUIRED THROUGH AN
INTERMEDIARY, EVEN IF THE BUYER AND THE AGENT ARE INTERDEPENDENT.
HOWEVER, IT’S IMPORTANT THAT THE ACTUAL SUPPLIER AND BUYER WEREN’T
INTERDEPENDENT.
Legislation act: Letter of Federal Tax Service from March, 30 2015 № 03-05-05-
01/17304
ALL ASSETS THAT A COMPANY HAS ON ITS BALANCE ARE FULLY DEPRECIATED. DO I
HAVE TO INCLUDE VALUELESS ITEMS FOR PROPERTY TAX?
Yes, you do. While the company has fixed assets on its balance, it is considered as a
taxpayer and has to give reports on property tax. If the carrying amount of assets is
zero and there is nothing to collect tax from, so it is necessary to include valueless
assets. The Federal Tax Service of Russia has the same opinion.
Legislation act: Letter of Federal Tax Service from February, 8 2010 № 3-3-05/128
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