In accordance with the current tax legislation, property tax is classified as regional taxes, representing a stable source of income for the budgets of the Russian Federation.
Chapter 30 of the Tax Code is devoted to the procedure for imposing property taxes.
The tax base is determined by taxpayers independently in accordance with this chapter.
Property tax is levied on movable and immovable property, including property:
- transferred for temporary possession, use, disposal, trust management,
- contributed to joint activities,
- received under a concession agreement,
accounted for on the balance sheet as fixed assets in the manner established for accounting.
Payers of this tax are not only Russian organizations, but also foreign companies, in the case of:
