When the execution of a written explanation does not exempt from penalties and fines

On

Russia sent the subordinate tax authorities exercising

administration of the land tax, to account for in the work letter

with reference to the decision of the constitutional Court of the Russian Federation of 8

November No. 2725-On (letter FNS of Russia from December 17, 2018 No.

BS-4-21/24467@ "On taxation of country commercial land

organization"). According to the document, the taxpayer may be

exempt from accrual of penalties and fines, if he followed the explanations

authorities on matters within their competence.

Tax

on, after the tax inspection, assessed that legal entities

taxes, penalties, fines, including land tax. Society

appealed the decision of the tax authority to court, believing that the implementation of the

written explanations on the procedure of calculation and payment of tax, data

financial body of local self-government, in any case frees

taxpayer from accruing fines and penalties on this tax

the basis of paragraph 8 of article 75, sub. 3 clause 1 article 111 of the Tax code. [Newline] the opinion of the legal person, the explanations implied that he owned the land

plots with the permitted use of "holiday economy" ("

country construction") are taxed at a reduced rate of land

tax of 0.3% (abs. 4 signature. 1 clause 1 of article 394 of the tax code).

the constitutional court noted,

the financial authorities of municipalities can only give

clarification of the regulatory legal acts of the relevant

level. But not touching the issues that are reflected in the tax code and

the law of the subject of Federation. The local authorities

can set the tax rate land tax,

in respect of land acquired (provided)

for personal subsidiary farming, livestock or vegetable gardening,

gardening, a country economy. However, these bodies do not have the right to

to determine the conditions for the designation of land to the said

category and to clarify which areas are considered to be acquired

(provided) for country economy. At this reduced rate,

provided podp. 1 clause 1 of article 394 of the tax code can only be applied

by individuals and non-profit organizations, and commercial it is not

apply. This is confirmed by judicial practice.