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Despite the fact that for large families there are a number of benefits and measures of social support, the current Russian tax legislation does not provide for exemption from property tax for large families. The Project of the Federal law exemption from property tax for large families, will significantly improve the status of large families (families having of three and more minor children) and the benefit is noticeable support at the Federal level.
In part 1 of article 407 of the tax code of the Russian Federation the Draft Federal law proposes amendments that will be exempt from tax on the property of parents whose families referred by the legislation of the corresponding subject of the Russian Federation for large families and those in need of additional social support.
Thus, the relief from the property tax will be extended not on all families and only for families who need additional social support.
by virtue of paragraph 1 of article 1 of the Law of the Chelyabinsk region dated 9 April 2010 № 548-ZO "On the status and additional measures of social support of large families in the Chelyabinsk region" a large family in the Chelyabinsk region recognized the family permanently residing on the territory of the Chelyabinsk region and has three or more children, including
adopted, taken under guardianship (trusteeship); stepchildren under the age of eighteen years.
To obtain the identity of a large family in the territory of Chelyabinsk region need to address in Management of social protection of the population of administration of city (district) in Your town (district) centres, or at the place of permanent residence. In the Chelyabinsk region, local authorities delegated authority in the sphere of social relations from the subject of the Russian Federation of Chelyabinsk region (the Ministry of social relations of Chelyabinsk region) on the basis of the Law of the Chelyabinsk region dated 24.11.2005 № 430-ZO "About investment of local governments the state powers on social support of separate categories of citizens".
the statement shall be accompanied by the following documents:
the statement in the form prescribed by the Ministry; photograph of the applicant size 3 cm x 4 cm (if the applicant is married, additionally represents a photograph of the spouse (spouses); the identity document of the applicant (if the applicant is married, to additionally submit the copy of the identity document of the spouse (spouses) of the applicant); residence permit for foreign citizens and persons without citizenship, permanently residing on the territory of the Russian Federation; permit for temporary residence and a document confirming the existence of labor relations, for foreign citizens and persons without citizenship temporarily residing on the territory of the Russian Federation; certificate of management of social protection of the population by place of residence (stay) the other parent's failure to obtain certificates to families of the Chelyabinsk region (the separate residence of married parents); birth certificate of each child; a certificate from the civil registry on the basis of making the entry on the birth of a child information about the father (in the absence of the birth certificate of the child information about the father of a certificate is not required) or evidence of paternity; a copy of the decision of the local government on establishment over the minor of guardianship; certificate of marriage.
within 30 calendar days of the decision on the issuance of a large family or refusal.
According to article 2 of the Law of the Chelyabinsk region dated 9 April 2010 № 548-ZO "On the status and additional measures of social support of large families in the Chelyabinsk region" a large family with per capita income below the subsistence minimum per capita, established by the Law of Chelyabinsk region "About establishment of size of a living wage in Chelyabinsk region", the following additional measures of social support on payment of premises and utilities. The meaning of the above provisions, the exemption for the property tax (exemption from the property tax) will receive large families (families having of three and more minor children) per capita income not exceeding the subsistence minimum.
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