According to Sergei Razgulin, Deputy Director of the Department of the Ministry of Finance, providing for the formation of real estate tax, amendments were prepared and sent to the relevant departments for consideration and familiarization. The amendments define the object of taxation, taxpayers are indicated, and the basic tax rate and the amount of deductions are proposed.
It is assumed that the new real estate tax will be able to replace two existing taxes: land tax and property tax. Despite the fact that it was supposed to introduce this tax in 2011-2012, it will be able to appear no earlier than 2013. According to the project of the Ministry of Finance, real estate tax will be calculated based on its market value.
As you know, today property tax is levied from individuals, based on the estimated valuation of BTI, and from legal entities, in accordance with its basic value. The cadastral value of the land determines the size of the land tax.
As for the basic property tax rate, it will be formed at the federal level, but the regional authorities will be able to correct it. However, it is not excluded that different regions of the Russian Federation and various federal districts will have unequal basic rates.