Tax Code Of The Russian Federation

PART TWO NO. 117-FZ OF AUGUST 5, 2000
(with the Amendments and Additions of March 30, July 9, 1999, January 2, 2000, December 29, 2000, May 30, August 6, 7, 8, November
27, 29, December 28, 29, 30, 31, 2001, May 29, July 24, 25, December
24, 27, 31, 2002, May 6, 22, 28, June 6, 23, 30, July 7, November 11, December 8, 23, 2003)
Adopted by the State Duma on July 19, 2000
Approved by the Federation Council on July 26, 2000

Part II
Section 9
Chapter 27
Sales Tax
Chapter 28
Transport Tax
Chapter 29
Gambling Business Tax
Chapter 30
Tax on the Property of Organisations

Chapter 30. Tax on the Property of Organisations


Article 372. General Provisions


 1. A tax on the property of organisations (hereinafter in the present chapter referred to as "the tax") is established by the present Code and laws of Russian regions, it shall be put into effect in keeping with the present Code by the laws of the Russian regions and from the time when it takes effect it shall be compulsory for payment on the territory of the Russian region concerned.
 2. While establishing the tax the legislative (representative) bodies of the Russian regions shall set the rate of tax within the limits established by the present chapter as well as the procedure and term for the payment of the tax, and a tax reporting form.
 As the tax is being instituted, the laws of the Russian regions may also make a provision for tax privileges and the grounds on which taxpayers may use such privileges.

Article 373. Taxpayers


 1. Below are the payers of tax (hereinafter in this chapter referred to as "taxpayers"):
 Russian organisations;
 the foreign organisations pursuing activities in the Russian Federation through a permanent establishment and/or owning immovable property on the territory of the Russian Federation, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation.
 2. The activity of a foreign organisation shall be deemed leading to the formation of a permanent establishment in the Russian Federation in keeping with Article 306 of the present Code, except as otherwise envisaged by international treaties of the Russian Federation.

Article 374. Object of Taxation


 1. For Russian organisations the object of taxation shall be the immovable and movable property (in particular, property transferred for temporary possession, use, disposal or trust, or contributed in a joint activity) which is recorded on the balance sheet as fixed asset items in keeping with the established bookkeeping procedure.
 2. For the foreign organisations pursuing activities in the Russian Federation through a permanent establishment the object of taxation shall be the movable and immovable property classified as fixed asset items.
 For the purpose of the present chapter foreign organisations shall keep record of objects of taxation in accordance with the bookkeeping procedure established in the Russian Federation.
 3. For the foreign organisations not pursuing activities in the Russian Federation through a permanent establishment the object of taxation shall be the immovable property which is located on the territory of the Russian Federation and which is owned by the said foreign organisations.
 4. The following shall not be deemed objects of taxation:
  1)  land plots and other objects of nature use (water objects and other natural resources);
  2)  the property which belongs by a right of economic jurisdiction or a right of operative management to the federal executive government bodies in which there is a legislative provision for military service and/or a service qualifying as military service and which is used by these bodies for the needs of defence, civil defence, security and law and order in the Russian Federation.

Article 375. Tax Base


 1. The tax base shall be assessed as the mean annual value of the property deemed the object of taxation.
 While the tax base is assessed the property deemed the object of taxation shall be taken into account at its balance value formed in compliance with the established bookkeeping procedure approved in the accounting policy of the organisation.
 If for specific fixed asset items no depreciation accrual is envisaged, the value of the said items for taxation purposes shall be determined as the difference between their initial value and the accumulated depreciation value calculated at the established depreciation rates for accounting purposes at the end of each tax (accounting) period.
 2. In respect of immovable property of the foreign organisations which do not pursue their activities in the Russian Federation through a permanent establishment and also in respect of the immovable property of foreign organisations which is not related to these organisations' activities in the Russian Federation through a permanent establishment, the tax base shall be deemed the stock-taking value of the said items according to the data of technical stock-taking bodies.
 The empowered bodies and the specialised organisations charged with the record-keeping and technical stock-taking of immovable property items shall notify the tax body at the place where such items are located of the stock-taking value of each such item located on the territory of the Russian region concerned within ten days of the date of valuation (re-valuation) of the said items.

Article 376. Procedure for Assessing the Tax Base


 1. The tax base shall be assessed separately in respect of property taxable at the place where the organisation is located (the place where the permanent establishment of the foreign organisation is placed on record with a tax body), in respect of property of each solitary unit of the organisation having a separate balance sheet, in respect of each immovable property item located outside the location of the organisation, the organisation's solitary unit having a separate balance sheet or a permanent establishment of the foreign organisation and also in respect of property taxable at different tax rates.
 2. If an immovable property item subject to taxation is actually located on the territories of various Russian regions or on the territory of a Russian region and in the territorial sea of the Russian Federation (on the continental shelf of the Russian Federation or in the exclusive economic zone of the Russian Federation) the tax base shall be assessed in respect of this immovable property item separately and it shall be accepted for tax calculation purposes in the Russian region concerned in a portion pro rata to the share of the balance sheet value (stock-taking value for the immovable property items specified in Item 2 of Article 375 of the present Code) of the immovable property item on the territory of the Russian region concerned.
 3. The tax base shall be assessed by taxpayers on their own in accordance with the present chapter.
 4. The mean annual (mean) value of a property deemed an object of taxation for a tax (accounting) period shall be assessed as the sum resulting from adding up the balance value of the property as of the first day of each month of the tax (accounting) period and the first day of the month following the tax (accounting) period divided by the number of months in the tax (accounting) period increased by one.
 5. The tax base for each of the immovable property items of foreign organisations specified in Item 2 of Article 375 of the present Code shall be assumed to be equal to the stock-taking value of this immovable property item as of 1st January of the year being the tax period.

Article 377. The Peculiarities of Assessing the Tax Base within the Framework of a Contract of Simple Partnership (Contract of Joint Activity)


 1. The tax base within the framework of a contract of simple partnership (contract of joint activity) shall be assessed on the basis of the balance value of the property deemed an object of taxation which has been contributed by the taxpayer under the contract of simple partnership (contract of joint activity) and also on the basis of the balance value of the other property deemed an object of taxation which makes up the common property of the partners and which is recorded on the separate balance sheet of the simple partnership by the participant in the contract of simple partnership changed with conducting common business. Each participant in the contract of simple partnership shall calculate and pay the tax on the property deemed an object of taxation which has been put by him into common business. As for the property acquired and/or created in the course of joint activity, the calculation and payment of the tax shall be effected by the participants in the contract of simple partnership pro rata to the value of their contribution in the common business.
 2. The person charged with keeping record of the common property of the partners must provide information for taxation purposes not later than the 20th day of the month following the accounting period to each taxpayer being a participant in the contract of simple partnership (contract of joint activity) on the balance value of the property which makes up the common property of the partners and on the share of each participant in the common property of the partners. In this case, the persons charged with keeping record of the common property of the partners shall provide the information required for the purposes of tax base assessment.

Article 378. The Peculiarities of Taxation of Property Placed in Trust Administration


 Property placed in trust administration and also property acquired within a contract of trust administration shall be subject to taxation in as much as the founder of the trust is concerned.

Article 379. The Tax Period. The Accounting Period


 1. The tax period is the calendar year.
 2. The accounting periods are the first quarter, half-year and nine months of the calendar year.
 3. While instituting the tax, the legislative (representative) body of a Russian region is entitled not to establish accounting periods.

Article 380. The Tax Rate


 1. Tax rates shall be set by laws of Russian regions as not exceeding 2.2 percent.
 2. Differentiated tax rates may be set depending on the category of taxpayer and/or property deemed an object of taxation.

Article 381. Tax Privileges


 The following shall be relieved from taxation:
  1)  the organisations and institutions of the criminal execution system of the Ministry of Justice of the Russian Federation: in respect of the property used for the purpose of performing the functions vested therein;
  2)  religious organisations: in respect of the property they use to pursue religious activity;
  3)  the all-Russia public organisations of disabled persons (in particular those formed as unions of public organisations of disabled persons) among whose members disabled persons and their legal representatives make up at least 80 percent: in respect of the property they use to pursue their charter activities;
 the organisations whose capital is fully made up of contributions of the said all-Russia public organisations of disabled persons if the mean list total of disabled persons among their employees makes up at least 50 percent and their share in the payroll fund is at least equal to 25 percent: in respect of the property they use to manufacture and/or sell goods (except for excisable goods, mineral raw materials and other mineral resources and also other goods according to the list approved by the Government of the Russian Federation by agreement with all-Russia public organisations of disabled persons), works and services (except for brokerage and other mediation services);
 the institutions whose property is exclusively owned by the said all-Russia public organisations of disabled persons: in respect of the property they use to achieve educational, cultural, health-treatment and rehabilitation, physical education and sport, scientific, information and other objectives of social protection and rehabilitation of disabled persons and also to provide legal and other assistance to disabled persons, disabled children and their parents;
  4)  the organisations whose main type of activity is the manufacture of pharmaceutical products: in respect of the property they use to manufacture veterinary immunity-biological preparations intended to fight epidemics and epizootics;
  5)  organisations: in respect of objects deemed federal significance monuments of history and culture in the procedure established by the legislation of the Russian Federation;
  6)  organisations: in respect of the housing facilities and the housing-utility engineering infrastructure facilities of which maintenance is fully or partially financed from the resources of the budgets of Russian regions and/or local budgets;
  7)  organisations: in respect of social and cultural facilities they use for the needs of culture and arts, education, physical education and sport, public health and welfare;
  8)  organisations: in respect of the facilities intended for mobilisation purposes and the mobilisation facilities put in prolonged storage and/or not used in production; testing grounds, ammunition handling bases, airfields, unified air traffic system facilities classified as "special significance facilities" under the legislation of the Russian Federation;
  9)  organisations: in respect of the nuclear plants used for scientific purposes, nuclear material and radioactive substance storage areas as well as radioactive waste storage facilities;
  10)  organisations: in respect of ice breaking vessels, nuclear-powered vessels and atomic technological service vessels;
  11)  organisations: in respect of public railway tracts, federal public motor roads, major pipelines, power transmission lines and also the installations deemed an integral technological part of the said facilities. A list of the assets classified as the said facilities shall be approved by the Government of the Russian Federation;
  12)  organisations: in respect of outer space objects;
  13)  the property of specialised prosthetic-orthopaedic enterprises;
  14)  the property of colleges of barristers/solicitors, lawyer's offices and legal advice offices;
  15)  the property of state scientific centres;
  16)  the scientific organisations of the Russian Academy of Sciences, the Russian Academy of Medical Sciences, the Russian Academy of Agricultural Sciences, the Russian Academy of Education, the Russian Academy of Architecture and Building Sciences, the Russian Academy of Arts: in respect of the property they use to pursue scientific (scientific research) activities.

Article 382. Procedure for Calculating the Amount of Tax and the Amounts of Advance Tax Payment


 1. The amount of tax shall be calculated according to the results of the tax period as the applicable tax rate multiplied by the tax base assessed for the tax period.
 2. The amount of tax payable to the budget according to the results of the tax period shall be determined as the difference between the tax amount calculated in accordance with Item 1 of the present article and the amounts of tax advance payment calculated during the tax period.
 3. The amount of tax payable to the budget shall be calculated separately on the property taxable at the location of the organisation (the place where the permanent establishment of the foreign organisation has been put on record with a tax body), on the property of each of the organisation's solitary units having a separate balance sheet, on each immovable property item located outside of the organisation's location, on each of the organisation's solitary unit having a separate balance sheet or the foreign organisation's permanent establishment, and also on property taxable at different tax rates.
 4. The amount of advance tax payment shall be calculated according to the results of each accounting period as one quarter of the applicable tax rate times multiplied by the mean value of the property assessed for the accounting period in compliance with Item 4 of Article 376 of the present Code.
 5. The amount of advance tax payment on immovable property items of the foreign organisations specified in Item 2 of Article 375 of the present Code shall be calculated upon the expiry of the accounting period as one quarter of the stock-taking value of the immovable property item as of January 1 of the year being the tax period times the applicable tax rate.
 6. While instituting the tax the legislative (representative) body of a Russian region shall be entitled to make a provision for specific categories of taxpayer whereby they are allowed not to calculate and make advance payments of the tax during the tax period.

Article 383. Procedure and Term for the Payment of Tax and Advance Tax Payments


 1. The tax and advance tax payments shall be payable by taxpayers in the procedure and within the term established by the laws of the Russian regions.
 2. During the tax period taxpayers shall make tax advance payments, except as otherwise envisaged by a law of the Russian region. Upon the expiry of the tax period taxpayers shall pay the amount of the tax calculated in the procedure set out in Item 2 of Article 382 of the present Code.
 3. In respect of the property recorded on the balance sheet of a Russian organisation the tax and tax advance payments shall be payable to the budget at the location of the said organisation with due regard to the peculiarities envisaged by Articles 384 and 385 of the present Code.
 4. In respect of the immovable property items incorporated in the Unified Gas Supply System in keeping with Federal Law No. 69-FZ of March 31, 1999 on Gas Supply in the Russian Federation, the tax shall be remitted to the budgets of Russian regions pro rata to the value of this property which is actually located on the territory of the Russian region concerned.
 5. The foreign organisations pursuing activities in the Russian Federation through permanent establishments shall pay the tax and tax advance payments on the property of the permanent establishments to the budget at the place where the said permanent establishments have been put on record with tax bodies.
 6. In respect of the immovable property items of a foreign organisation which are specified in Item 2 of Article 375 of the present Code, the tax and advance tax payments shall be payable to the budget at the location of the immovable property item.

Article 384. The Peculiarities of Calculation and Payment of the Tax at the Location of the Organisation's Solitary Units


 An organisation incorporating solitary units which have separate balance sheets shall pay the tax (tax advance payments) to the budget at the location of each solitary unit on the property deemed an object of taxation in keeping with Article 374 of the present Code and recorded on the separate balance sheet of each of them in an amount assessed as the tax rate effective in the territory of the Russian region concerned where the solitary units are located multiplied by the tax base (the mean value of the property) assessed for the tax (accounting) period in accordance with Article 376 of the present Code in respect of each solitary unit.

Article 385. The Peculiarities of Calculation and Payment of the Tax on Immovable Property Items Located outside the Organisation's Location or outside Its Solitary Unit's Location


 An organisation having immovable property items recorded on its balance sheet, such items being located outside the organisation's location or outside the location of its solitary unit having a separate balance sheet shall pay the tax (tax advance payments) to the budget at the location of each of the said immovable property items in an amount assessed as the tax rate effective on the territory of the Russian region concerned where these immovable property items are located times the tax base (the mean value of the property) assessed for the tax (accounting) period in accordance with Article 376 of the present Code in respect of each immovable property item.

Article 386. The Tax Return


 1. Upon the expiry of each accounting and tax period taxpayers shall file tax calculations for advance tax payments as well as a tax return for the tax with the tax bodies at the place where the taxpayers are located, at the places where each of their solitary units featuring a separate balance sheet is located and also at the place where each immovable property item (for which a separate procedure for tax calculation and payment has been established) is located.
 In respect of property located in the territorial sea of the Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and/or outside the Russian Federation's territory (for Russian organisations) tax calculations for tax advance payments and a tax return for the tax shall be filed with the tax body at the location of the Russian organisation (the place where the foreign organisation's permanent establishment has been put on record with a tax body).
 2. Taxpayers shall file tax calculations for tax advance payments within 30 days after the end of the accounting period concerned.
 3. Tax returns according to the results of the tax period shall be filed by taxpayers not later than March 30 of the year following the expired tax period.
 Federal Law No. 118-FZ of August 5, 2000 on the Enactment of Part 2 of
  the Tax Code of the Russian Federation and Amending Some Legislative
  Acts of the Russian Federation on Taxes

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