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Russia summarized the changes in order of calculation and payment of tax
property tax (information FNS of Russia from December 27, 2018).
the objects of taxation of the excluded personal property. Tax
is only payable in respect of the property, including transferred to the
temporary possession, use, disposal, asset management,
made to joint activity or received under a concession
the agreement, considered on balance as objects of fixed assets
(clause 1 of article 374 of the Tax code).
From 1.9 to 2.2% increased
marginal tax rate (clause 1 of article 380 of the tax code), determined by the laws of
the subjects of the Russian Federation in respect of main pipelines, lines
transmission, as well as structures that are an integral
the technological part of specified objects.
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