Article 406 of the Tax Code of the Russian Federation. Tax rates (current version)
Clause 1 of Article 53 of the Tax Code of the Russian Federation stipulates that the tax rate is the amount of tax charges per unit of measurement of the tax base. The tax base and the procedure for its determination, as well as tax rates for federal taxes and the amount of fees for federal taxes are established by the Tax Code of the Russian Federation.
So, according to paragraph 1 of Article 406 of the Tax Code of the Russian Federation, tax rates for property tax on individuals are established by regulatory legal acts of representative bodies of municipalities, depending on the applied procedure for determining the tax base, taking into account the provisions of paragraph 5 of the commented article.
Official position.
The letter of the Ministry of Finance of Russia dated October 1, 2018 N 03-04-05/70299 states that the legislative (representative) bodies of state power of the constituent entities of the Russian Federation (representative bodies of municipalities) have sufficient powers to regulate the tax burden by establishing differentiated tax rates for taxes on property.
In paragraph 2 of the commented article, the legislator established amounts that should not exceed tax rates in relation to specific objects of taxation.
Subclause 1 of clause 2 of Article 406 of the Tax Code of the Russian Federation establishes a tax rate in an amount not exceeding 0.1 percent. At the same time, paragraph 2 of subparagraph 1 of paragraph 2 of Article 406 of the Tax Code of the Russian Federation applies to legal relations related to the calculation of property tax for individuals from January 1, 2022. The provisions of paragraph 5 of the commented subclause are similar.
Official position.
Letter of the Ministry of Finance of Russia dated October 16, 2018 N 03-05-06-01/74145 is devoted to an analysis of the issue of establishing property tax rates for individuals.
The Financial Department indicated that the specified tax rates can be differentiated according to the criteria specified in paragraph 5 of Article 406 of the Tax Code of the Russian Federation. Article 406 of the Tax Code of the Russian Federation clearly defines the limits of the powers of representative bodies of municipalities (legislative (representative) bodies of state power of federal cities of Moscow, St. Petersburg and Sevastopol) to establish tax rates for property taxes on individuals.
According to the Department of the Ministry of Finance of Russia, the provisions of subparagraph 1 of paragraph 2 and paragraph 3 of Article 406 of the Tax Code do not give rise to legal uncertainty regarding the establishment of tax rates for the property tax of individuals. At the same time, it is reported that the provisions of Article 406 of the Tax Code of the Russian Federation (clause 3) were considered by the Constitutional Court of the Russian Federation for their compliance with the Constitution of the Russian Federation. In Determination No. 2553-O dated November 19, 2015, the Constitutional Court of the Russian Federation established the conformity of Article 406 of the Tax Code of the Russian Federation with the basic principles of legislation on taxes and fees. At the same time, no violation of the constitutional rights of taxpayers was revealed.
The letter of the Ministry of Finance of Russia dated February 22, 2018 N 03-05-06-01/11363 addresses another important issue - the property tax of individuals in relation to economic buildings and structures.
It is clarified that economic buildings and structures in respect of which there is no property right registered in the established manner (including if it is impossible to classify them as real estate) are not subject to taxation. The obligation to pay property tax for individuals arises in relation to economic buildings and structures that are real estate objects in respect of which the ownership right is registered in the prescribed manner only after such registration.
In relation to such economic buildings and structures, Chapter 32 of the Tax Code of the Russian Federation provides for tax advantages: tax benefits (Article 407 of the Tax Code of the Russian Federation) and reduced tax rates (Article 406 of the Tax Code of the Russian Federation).
Meanwhile, the Tax Code of the Russian Federation does not define the concepts of “economic structure” and “economic structure”. In this regard, taking into account the provisions of Article 11 of the Tax Code of the Russian Federation, when defining these concepts, one should proceed from their generally accepted content, as well as be guided by the norms of other branches of legislation.
In accordance with Articles 4 and 6 of the Federal Law of July 7, 2003 N 112-FZ “On Personal Farming”, the construction of a residential building is provided for on land plots provided for running personal subsidiary plots.
Thus, on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction, the construction of both residential facilities (a residential building, residential building) and economic facilities (economic, industrial, household buildings) is permitted and structures, outbuildings, buildings and structures for auxiliary use and other similar objects).
In addition, when determining economic buildings and structures for the purposes of applying Chapter 32 of the Tax Code of the Russian Federation, we believe it is also necessary to take into account that registration of rights to such objects in the state cadastral register and registration of rights to such objects can be carried out either by indicating the specific names of auxiliary objects (for example, a bathhouse, a barn, summer kitchen), and without indicating such names (for example, outbuilding).
Despite the different registration of documents for such objects, they are essentially economic buildings and structures.
(Based on the materials of the letter of the Federal Tax Service of Russia dated May 17, 2017 N BS-4-21 / [email protected] “On the calculation of property tax for individuals in relation to economic buildings or structures”).
In subparagraph 2 of paragraph 2 of the commented article, the rate is established not exceeding 2%.
In subparagraph 3 of paragraph 2 of the commented article - 0.5% in relation to other objects.
Paragraph 3 of Article 406 of the Tax Code of the Russian Federation provided municipal authorities with an important rule: reduce to zero or increase, but not more than three times, the tax rate established by subparagraph 1 of paragraph 2 of the commented article.
Paragraph 4 of the commented article is devoted to the establishment of tax rates in the case of determining the tax base based on inventory value. In such a situation, tax rates are established on the basis of the total inventory value of taxable objects owned by the taxpayer, multiplied by a deflator coefficient.
Also in this norm, the legislator established limits on tax rates, which are given in the table.
Official position.
The letter of the Ministry of Finance of Russia dated November 8, 2018 N 03-05-06-01/80141 clarifies that tax rates were established by the representative bodies of municipalities within the limits determined by the Tax Code of the Russian Federation: in relation to property, the total inventory value of which, taking into account the deflator coefficient, is from 300 thousand rubles to 500 thousand rubles, ranging from 0.1% to 0.3% inclusive, and in relation to property, the total inventory value of which, taking into account the deflator coefficient, exceeds 500 thousand rubles, - in the range from 0. 3% up to 2% inclusive.
In order to expand the powers of local governments to regulate the tax burden on the territory of the municipality, only maximum tax rates for personal property taxes have been established at the federal level.
Important!
From the analysis of the provisions of Article 406 of the Tax Code of the Russian Federation, it follows that the specific amounts of tax rates, including their differentiation, are established by the representative bodies of municipalities. Taking into account the above, regarding questions regarding the reduction of tax rates on property taxes for individuals, you should contact local authorities.
In paragraph 5 of the commented article, the legislator introduced four criteria, depending on which it is possible to establish differentiated tax rates for the property tax of individuals.
Thus, property tax rates for individuals are established and differentiated depending on the cadastral value of the property, i.e. without taking into account the tax deduction provided for in Article 403 of the Tax Code of the Russian Federation.
Clause 6 of Article 406 of the Tax Code of the Russian Federation is aimed at resolving the situation when the regulatory legal acts of municipalities do not establish tax rates for property taxes for individuals.
Comment source:
“ARTICLE-BY-ARTICLE COMMENTARY TO CHAPTER 32 of the Tax Code of the Russian Federation “PROPERTY TAX ON INDIVIDUALS”
Yu.M. Lermontov, 2019
Federal Tax Service: Letter No. BS-4-21/ [email protected] dated 09/23/2021
Question: On the application of the tax rate for property tax for individuals established in accordance with paragraphs. 2 p. 2 art. 406 of the Tax Code of the Russian Federation
Answer: For guidance in the work, we are sending a letter from the Ministry of Finance of Russia dated September 22, 2021 No. 03-05-04-01/76922 on the application of the tax rate for the property tax of individuals (hereinafter referred to as the tax), established in accordance with subparagraph 2 of paragraph 2 of Article 406 Tax Code of the Russian Federation (hereinafter referred to as the Code), in relation to premises located in buildings included in the list determined in accordance with paragraph 7 of Article 378.2 of the Code (hereinafter referred to as the list).
The Federal Tax Service of Russia for the constituent entities of the Russian Federation is entrusted with:
1) using information received in accordance with Article 85 of the Code about the address and (or) location of the premises, the federal information address system, as well as (if necessary) in interaction with the bodies of Rosreestr and the executive authorities of the constituent entities of the Russian Federation, ensuring the formation of lists, identify premises not indicated in the list, but located in administrative and business centers, shopping centers (complexes) included in the list for the corresponding tax period (hereinafter referred to as identified premises). Such activities should be carried out on an ongoing basis before the start of the formation of tax notices for the tax for the tax period in respect of which the corresponding list applies;
2) ensure with regular funds in the AIS of the Federal Tax Service of Russia when calculating tax in relation to identified premises, the application of tax rates established in accordance with subparagraph 2 of paragraph 2 of Article 406 of the Code;
3) if there are grounds provided for in Articles 52, 408 of the Code, consider the issue of recalculating the tax in relation to the identified premises (if measures to identify premises in relation to the expired tax period were not carried out or were not carried out in full).
Previously sent information and reference (of an advisory nature) clarifications from the Federal Tax Service of Russia on the issue of applying the tax rate for the tax established in accordance with subparagraph 2 of paragraph 2 of Article 406 of the Code are applied to the extent that does not contradict the letter of the Ministry of Finance of Russia dated September 22, 2021 No. 03- 05-04-01/76922 and this document.
Provide information to tax authorities who provide tax calculations.
Application: for 2 l. in 1 copy. to every address
Acting State Advisor of the Russian Federation, 2nd class S.L. Bondarchuk
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER
dated September 22, 2022 N 03-05-04-01/76922
The Tax Policy Department reviewed a letter on the application of the tax rate for personal property tax in relation to premises located in buildings included in the list of administrative, business and commercial facilities, and reported the following.
According to subparagraph 2 of paragraph 2 of Article 406 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code) in relation to taxable objects included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code, as well as in relation to taxable objects provided for in paragraph two of paragraph 10 of the article 378.2 of the Tax Code, the tax rate for property tax for individuals is applied in the amount established by regulatory legal acts of representative bodies of municipalities within the limits of up to 2 percent of the cadastral value.
Paragraph 7 of Article 378.2 of the Tax Code stipulates that the authorized executive body of a constituent entity of the Russian Federation, no later than the 1st day of the next tax period, determines for this tax period a list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of Article 378.2 of the Tax Code, in particular , administrative and business centers, shopping centers (complexes) and premises in them.
According to the Department, if a building (structure, structure) is unconditionally and reasonably defined as an administrative and business center or a shopping center (complex) and is included in the list of administrative, business and trade facilities, then all premises in it belonging to one or more owners are subject to taxation based on the cadastral value of premises, regardless of the inclusion (or absence) of these premises in the list.
This position of the Department is confirmed by judicial practice, according to which the taxation regime established in relation to administrative and business centers, shopping centers (complexes) included in the list of administrative, business and trade facilities applies both to the building as a whole and to all premises in it, regardless of the inclusion of such premises in the specified list (in particular, the rulings of the Supreme Court of the Russian Federation dated 02/03/2020 N 304-ES19-26593, dated 08/17/2018 N 309-KG18-11719).
Thus, in relation to premises not indicated in the list of administrative, business and commercial facilities, but located in administrative and business centers, shopping centers (complexes) included in this list, tax rates for personal property tax established by regulatory standards are applied. legal acts of representative bodies of municipalities in accordance with subparagraph 2 of paragraph 2 of Article 406 of the Tax Code.
At the same time, we believe it is necessary to take into account that property tax for individuals is calculated by tax authorities on the basis of information provided by authorized bodies, including on the basis of the list of administrative, business and trade facilities determined in accordance with paragraph 7 of Article 378.2 of the Tax Code.
The absence in the specified list of information about premises located in administrative and business centers and shopping centers (complexes) complicates tax administration.
In this regard, in order to improve the tax administration of property tax for individuals, we consider it necessary to include in the list of administrative, business and commercial facilities not only buildings, but also premises in them.
Director of the Department
D.V.VOLKOV
Hello Guest! Offer from "Clerk"
Online professional retraining “Accountant on the simplified tax system” with a diploma for 250 academic hours . Learn everything new to avoid mistakes. Online training for 2 months, the stream starts on March 15.
Sign up
