Application of special tax regimes in Crimea and Sevastopol

Tax rates in Crimea

Copyright: Lori's photo bank In Crimea and Sevastopol, tax legislation is subject to the norms of the Tax Code of the Russian Federation. The operating procedures of fiscal structures and the rules for settlements with the budget on the territory of the republic are the same as throughout Russia.

Crimea adjusts tax rates and benefits in the taxation system by its own legal acts only in relation to regional payments of business entities.

Another feature of working in Crimea is the presence of a functioning free economic zone. In the field of entrepreneurship in the Republic of Crimea, the following taxation systems apply:

• UTII (if the requirements of the Tax Code of the Russian Federation are met).
• Patent system (available only for individual entrepreneurs).
• Unified agricultural tax – used by agricultural producers.
• The simplified tax system is a simplified special regime that can be switched to by legal entities and private merchants who meet the criteria of profitability and number of personnel.
• OSNO – used by individual entrepreneurs and legal entities, implies compliance with the full range of legal requirements for accounting and tax accounting. This regime is characterized by the absence of restrictions on the types of activities and the amount of revenue, but it is not adapted for small businesses due to the complex accounting scheme and the large number of taxes accrued and paid.

Business entities operating in Crimea must accrue and pay federal, regional and local taxes to the budget.

Business representatives who use hired labor acquire the status of tax agents for personal income tax and make insurance contributions for their employees. Table 1 systematizes information on tariffs for collecting basic taxes: Table 1.

Name of tax payment Tax rate Income tax 20% (of which 3% is sent to the federal budget level, and the remaining 17% is intended to replenish the regional budget)

What are the tax benefits in Crimea?

Tax benefits in Crimea and Sevastopol - special economic zone The entire Crimean peninsula is officially recognized as a Special Economic Zone (SEZ) until 2040, and this step can safely be considered a favorable factor for the development of business in Crimea and attracting new investments into the economy of the republic. The current conditions of the FEZ in Crimea are the most attractive for investors, due to a number of reasons.

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Benefits are a right that is given to a legal entity or individual by the state. They can be used to pay for housing and communal services, purchase housing, treatment, travel on public transport, pay taxes or reduce the tax base.

Taxes in Crimea in 2021

» » Does Crimea pay taxes? It pays, but taking into account local specifics, since a free economic zone (FEZ) is legally established on the territory of the republic and the city of Sevastopol.

This was done to attract investors to a region characterized by a rather low level of business attractiveness. Does Crimea pay taxes? It pays, but taking into account local specifics, since a free economic zone (FEZ) is legally established on the territory of the republic and the city of Sevastopol. This was done to attract investors to a region characterized by a rather low level of business attractiveness.

The tax system of Crimea operates in accordance with the federal legislation of the Russian Federation. The main regulatory document is the Tax Code of the Russian Federation. Taxes in Crimea are established in relation to the taxation system used by business entities.

For enterprises and individual entrepreneurs registered with the tax authorities of Crimea, the following tax collection regimes are available: General system. Under this regime, business entities must pay income tax (private businessmen pay personal income tax), value added tax, and property tax. Tax rates for federal taxes correspond to the national level. Taxes in the Republic of Crimea upon transition to a simplified special regime are paid at a rate of 4% (if the tax base is formed from income) or 10% (if the tax is levied on the difference between income and expenses).

When switching to the Unified Agricultural Tax, the tax rate is 4%.

Individual entrepreneurs on the patent system pay a tax of 4%. Available for Crimean businesses and UTII.

At what rates should the Crimean simplified tax system tax and taxes under other special regimes be paid in 2021, is indicated in the Order of the Council of Ministers of the Republic of Crimea dated October 4, 2018.

No. 1166-r. This legal act specifies the main directions of the region's budget policy for the period from 2021 to 2021.

Transport tax rates are regulated by regional law dated November 12, 2014 No. 8-ZRK/2014. If there are grounds, enterprises and individual entrepreneurs also pay other specialized taxes (for example, water).

The Tax Service informs about changes in tax legislation relating to the functioning of the free economic zone (FEZ) in the Republic of Crimea

Date of publication: 02/01/2021 09:37 Changes made to the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code) from January 1, 2021 in connection with the adoption of the Federal Law of 08/03/2018 “On Amendments to Part Two of the Tax Code of the Russian Federation” (hereinafter referred to as - Law No. 297-FZ) specify the norms of: - the Tax Code and indicate that the use of reduced income tax rates is legal in relation to profits received from the implementation of an investment project in the FEZ, information about which is contained in the investment declaration.

In other words, reduced rates apply to the tax base formed in connection with the fulfillment of the purpose of the investment project for the types of activities specified in it; — Tax Code and clarify that reduced rates of insurance premiums apply only to payments and other remunerations made in favor of individuals involved in the implementation of an investment project in a free economic zone, information about which is contained in the investment declaration. At the same time, the FEZ participant, in order to apply reduced tariffs of insurance premiums and income tax rates, must ensure the maintenance of separate accounting: - income (expenses) received (produced) is carried out during the implementation of the investment project in the FEZ (if there are several of them - for each separately ), and income (expenses) received (produced) while carrying out other economic activities; — labor costs incurred in favor of employees engaged in the implementation of the investment project and not engaged in investment activities. In addition, the subparagraph of the Tax Code: - defines to whom the concept of an individual engaged in the implementation of an investment project is applicable; — an obligation has been established to coordinate the list of jobs of individuals employed in the implementation of the investment project by FEZ participants on the territory of the Republic of Crimea with the Ministry of Economic Development of the Republic of Crimea.

Please note that the changes being made establish an obligation for FEZ participants to return the amounts of benefits and preferences received for the entire period of implementation of the investment.

What taxes to pay in Crimea

Copyright: photo bank Lori Does Crimea pay taxes?

It pays, but taking into account local specifics, since a free economic zone (FEZ) is legally established on the territory of the republic and the city of Sevastopol. This was done to attract investors to a region characterized by a rather low level of business attractiveness. The tax system of Crimea operates in accordance with the federal legislation of the Russian Federation.

The main regulatory document is the Tax Code of the Russian Federation. Taxes in Crimea are established in relation to the taxation system used by business entities. For enterprises and individual entrepreneurs registered with the tax authorities of Crimea, the following tax collection regimes are available:

1. When switching to the tax rate is 4%.
2. . Under this regime, business entities must pay income tax (private businessmen pay personal income tax), value added tax, and property tax. Tax rates for federal taxes correspond to the national level.
3. Taxes in the Republic of Crimea upon transition to are paid at a rate of 4% (if the tax base is formed from income) or 10% (if the tax is levied on the difference between income and expenses).
4. Available for Crimean business and.
5. Individual entrepreneurs do not pay a tax of 4%.

At what rates should the Crimean simplified tax system tax and taxes under other special regimes be paid in 2021, is indicated in the Order of the Council of Ministers of the Republic of Crimea dated October 4, 2018.

No. 1166-r. This legal act specifies the main directions of the region's budget policy for the period from 2021 to 2021. Transport tax rates are regulated by regional law dated November 12, 2014.

No. 8-ZRK/2014. If there are grounds, enterprises and individual entrepreneurs also pay other specialized taxes (for example, water).

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Tax tutors

For a tutor, for a student I have experience teaching in the specified sections (financial management, financial analysis, accounting, statistics, macro/micro-economics, marketing, social studies) Expand to applicants, students and company employees (corporate courses and trainings).

From May 2021, taxes will begin to be collected on the territory of Crimea. Property taxes in Crimea from 2021 will be calculated based on the cadastral assessed value of real estate, and not on inventory prices.

I teach the main ones at universities as a guest teacher (Financial management, financial analysis, accounting, IFRS, etc.).

I also have experience in setting up accounting systems, financial modeling and control systems in various industries (manufacturing/mechanical engineering, fuels and lubricants, transport, foreign trade activities, agriculture). Extensive experience working in foreign and Russian companies, and consulting. Extensive practical experience, at one time, gave rise to the desire to share this experience.

And training the companies’ own personnel provided teaching experience. I present knowledge in a structured and systematic manner, taking into account the category of the student (pupil, student or specialist). Working in different specialized universities allows us to successfully prepare applicants for admission to bachelor's and master's programs, including those with non-core initial specialization.

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I have a large amount of educational and practical material in current formats (real working documents with comments). I can offer proven methodological material that will be a good assistant in achieving your chosen goal.

Schoolchildren. The structure of the program is based on the school course (FSES). Textbooks L.N. Bogolyubova and others - usually 1 textbook of basic and specialized level (9th, 10th and 11th grades), workbooks, Unified State Examination / OGE assignments. Social studies means mastering a huge amount of material, more than 1500 pages in 2 years, and P.A. Baranov’s reference book = 520 pages.

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Passing 45 points can be achieved by training tests in 3-4 months. From experience, the amount of knowledge and exam scores correlate as follows: from 80 points - basic and specialized level textbooks + additional ones.

Choosing a tax regime for small businesses in Crimea in 2021

» Representatives of small businesses in Crimea in 2021 can choose for themselves a special tax system regime from the list provided by the Tax Code of the Russian Federation. It is worth taking a closer look at the effectiveness and expediency of each regime so that Crimean taxpayers can make the best choice.

To do this, we propose to study the algorithm for calculating the comparative effectiveness of tax regimes. After all, in the coming year it will be necessary to determine how it will be more convenient and profitable to pay taxes when carrying out business activities. Russian tax legislation provides for several taxation regimes, which in small businesses can be used one at a time or in combination:

1. PSN - patent.
2. OSNO - general view of the taxation system;
3. UTII is a type of single imputed tax;
4. Unified agricultural tax - unified agricultural tax;
5. USNO - a simplified type of taxation system;

The use of special tax regimes is purely voluntary, which provides entrepreneurs with reduced tax deductions.

The OSNO mode is most often used, provided that the individual entrepreneur has not expressed a desire to work in a different mode.

From 2021, the Ministry of Finance planned to completely abandon and replace it with a patent. Now only individual entrepreneurs, but not legal entities, can use it in their activities. And even if Russian enterprises do not have such an opportunity, until 2021 they could work on UTII.

When carrying out activities under the general tax regime, it is necessary to pay income tax (from individual entrepreneurs - payment of personal income tax), property tax and VAT. Small businesses rarely use OSNO due to unprofitably high tax costs.

However, if the activity of the enterprise (results of activity) goes beyond the limits established when operating in other modes, the action of OSNO begins by default without fail. Even in conducting analytical

Taxation in Crimea 2021

It's good there. Some news from Crimea. Corporate income tax (clause

1.7 art. 284 Tax Code of the Russian Federation, Law of the Republic of Crimea

“On establishing the rate for corporate income tax on the territory of the Republic of Crimea”

from December 24, 2014): 2 percent – ​​for 3 years; 6 percent – ​​from 4th to 8th years; 13.5 percent – ​​from the 9th year. Corporate income tax VAT – general 18%.

Organizational property tax If the property of a FEZ participant was created or acquired for the purpose of conducting activities in the territory of a preferential region and is located on its territory, the company does not pay property tax for 10 years from the month following the date of its registration (clause

26 Art. 381 of the Tax Code of the Russian Federation). Land tax - not paid for three years from the month of ownership of a land plot (Clause 12 of Art. Tax systems differ from each other in several elements: For clarity, we will collect information on LLC taxes in 2021 in a table. VAT profit insurance premiums In general, 6 %, but regions have the right to reduce the rate to 1%.

Calendar year, in addition, there is an obligation to pay a quarterly advance payment if income was received in this quarter. Simplified tax system Income minus expenses A limit has been established on the income received per year (in 2021 this is 150 million rubles) and on the number of employees (no more than 100 people). Info There are other restrictions.

The difference between income received and proven justified expenses.

From 2021, daily allowances exceed 700 rubles.

per day of travel around Russia and over 2500 rubles.

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So let’s look at the tax regimes for mainland Russia, and if you find any differences or additional benefits, I ask residents of Crimea to write to me about it.

USNO and Unified Agricultural Tax in Crimea - what tax burden awaits you

Let's figure out when it is preferable to make a choice towards one or another simplified tax system base. UMNO (6% rate) with the “Income” base is optimal for enterprises with a high level of profitability. These include consulting and property rental. For less profitable activities, such as trade and production, it is preferable to choose the simplified tax system with a rate of 15% of the difference between income and expenses. To more accurately determine the profitability threshold, it is necessary to take into account the accrual of insurance premiums, since these expenses are subtracted from the simplified tax system amounts when using the “income” base. In this case, insurance premiums cannot reduce the amount of tax deductions under the simplified tax system by more than 50%.

Calculation of the indifference point:

D x 6% - C = (D - P) x 15%, where

D – the amount of income recognized under the simplified taxation system; P – the amount of expenses that is accepted under the simplified tax system; C – the amount of insurance contributions.

We take into account that D x 6% - C is greater than or equal to D x 50% x 6%. Undoubtedly, if your enterprise meets the criteria of an agricultural enterprise, then the optimal choice is the Unified Agricultural Tax.

Table 4. Comparison of tax regimes for small businesses - OSNO, USNO, Unified Agricultural Tax

*Starting from 2015, the reduced tariff for those who apply the Unified Agricultural Tax will be abolished - read paragraph 2 of Article 58 of the Law on Insurance Contributions. ** 1800 = 60,000 x 6% - 1800 In the table, the amounts are indicated in thousands of rubles.

Explanations for table No. 4: As you can see, for the comparative analysis the following taxation regimes were taken: OSNO, Unified Taxpayer Tax and Taxpayer System. The revenue amounted to 60 million rubles per year - this makes it possible to work on the simplified tax system. Contributions to mandatory insurance funds are accepted in the amount of 30% of the payroll. The tax burden under OSNO was calculated without taking into account the influence of property tax.

The tax base coincides with the profit for the simplified taxation system, OSNO with the object “income minus expenses” and the unified agricultural tax.

The tax base under the simplified taxation system with the object “income” coincides with revenue.

We look at columns 3-6 - they display the activities of a small enterprise, where there is a significant cost component. Such expenses apply to trade, manufacturing, and the agricultural sector.

Columns 7 and 8 consider the situation for a small enterprise that has a high level of profitability. This is the difference between the service sector and the rental sector. The 6 percent tax on the simplified tax system has been reduced by the amount of mandatory contributions to social funds of 1,800 thousand rubles. But the amount should not be reduced by more than 50% of the amount calculated for tax deductions.

What follows from table No. 4?

It has already become clear that OSNO has the highest tax burden. With the simplified tax system with the object “income minus expenses” (see column 5), for activities with low profitability, tax deductions will be lower than with the simplified tax system with the object “income” (column 4). The tax burden under the simplified tax system with the object “income” (column 7) for those types of activities where there is a high level of profitability will be lower than under the simplified tax system with the object “income” minus expenses” - see column 8. Looking at column 6, we We understand that the Unified Agricultural Tax is characterized by the LOWEST tax burden for those enterprises whose profitability remains low. This is due to the 6 percent tax rate.

Taxation in Crimea: a brief overview of the main tax regimes

In 2021, individual entrepreneurs and organizations registered in the territory of the Republic of Crimea will face a fairly significant increase in tax rates for the main special regimes: simplified tax system, PSN and unified agricultural tax. The simplified tax rate will rise from 3% to 4 for the object “income” and from 7% to 10% for “income reduced by the amount of expenses.”

The agricultural tax rate will rise by 8 times, and the patent rate by 4 times.

Entrepreneurs and organizations registered on the territory of the Crimean Peninsula are provided with a number of fairly significant tax benefits by the current tax legislation. And despite the fact that from 2021 the rates for payments on simplified taxation, patent and agricultural tax will increase significantly, taxation in Crimea is one of the most profitable in Russia as a whole.

Let us briefly consider the main tax systems that can be used in this region.

1. PSNO.
2. UTII;
3. OSNO;
4. USNO;
5. Unified Agricultural Sciences;

The main tax regime involves the payment of three payments:

1. Property tax.
2. Income tax (organizations) or personal income tax (individual entrepreneurs);
3. VAT;

We will not dwell on this regime separately; we will only note that the use of this system will be beneficial in case of obtaining the status of a participant in the SEZ (free economic zone).

FEZ participants receive the right:

1. Do not pay property and land taxes (within 3 years from the date of registration of the property);
2. Do not pay import duties and VAT on imported equipment;
3. Pay income tax at a reduced rate: 0% to the federal budget and 2% to the republican budget (for the period established by regional legislation);

Condition 2016 year 2017 simplified tax system of other regions of the Russian Federation simplified tax system of Crimea simplified tax system of other regions of the Russian Federation simplified tax system of Crimea Marginal income for switching to the regime (million rubles* without taking into account the deflator coefficient) Marginal income for being on the regime (million rubles* without taking into account the deflator coefficient ) Maximum cost of fixed assets (million rubles)

What changes came into force on January 1, 2021 regarding personal income taxation

Date of publication: 01/18/2021 14:03 From January 1, 2021, a number of legislative changes came into force that affected the procedure for taxation of personal income.

Thus, non-residents, when selling property that has been owned for more than three or five years, may not pay personal income tax like residents.

Former individual entrepreneurs who used this property in their activities are also exempt from paying personal income tax on the sale of housing and transport.

The main condition is the minimum tenure, also three or five years. In addition, from January 1, the size of the social tax deduction for personal income tax for charity may be increased.

As a general rule, no more than 25% of the taxpayer’s income received during the tax period can be returned. If donations are sent to cultural institutions and non-profit organizations (foundations) in this area, then the maximum amount of tax deduction by decision of regional authorities can be increased to 30% (Federal Law of November 27, 2018 No. 426-FZ). The procedure for determining the tax base for personal income tax when individuals receive income from the sale (redemption) of external bond loans of the Russian Federation denominated in foreign currency has also changed.

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Now the costs of purchasing such bonds must be recalculated into rubles at the Bank of Russia exchange rate on the date of actual receipt of proceeds from the sale (redemption). Previously, expenses were recalculated into rubles at the official exchange rate of the Central Bank of the Russian Federation on the date of the actual purchase of bonds (Federal Law No. 200-FZ dated July 19, 2018).

The list of income exempt from personal income tax established by Article 217 of the Tax Code of the Russian Federation has been expanded. For example, you do not need to pay personal income tax on income from the delivery of waste paper (Federal Law dated July 3, 2018 No. 179-FZ).

Field allowance over 700 rubles per day will now be subject to personal income tax. From January 1, 2021, when paying field pay to employees working in the field, an amount exceeding 700 rubles for each day spent in the field is subject to personal income tax.

EDNV in Crimea - what is the tax burden under this regime

It has already been said above that the Unified Tax is distinguished by the fact that its value is not related to the financial indicators of the results of the economic activity of a particular tax payer. This tax is not flexible, and when calculating the tax burden for UTII, it is necessary to analyze the sensitivity. This is done to demonstrate the inflexibility of UTII and to understand what this tax burden entails.

Table 5. How to calculate the tax burden for UTII (in thousand rubles)

*786 = 10473 x 15% - 50% = 1571.2 - 50% = 786

Explanations for table No. 5: To conduct a comparative analysis, 3 options were considered:

1. Standard, where the revenue is 60 million rubles annually.
2. An optimistic option, increased by 30%, which amounted to a total of 78 million rubles.
3. Pessimistic, the amount of which was reduced by 30% - in total it amounted to 42 million rubles.

A 30% payroll rate is accepted as contributions to the fund. When the tax burden was calculated under OSNO, the impact of property tax was not taken into account. The tax base for UTII in all the options discussed above is the same. It was calculated on the assumption that a retail trade organization has two retail premises with an area of ​​145 sq.m. Deflator coefficients (K1) for 2014 were used in the calculations. The K1 indicator is 1.672. K2 = 1.

Calculation of the taxable base: 1800 rubles x 12 months x 1, 672 x 1 x (145+145) sq. m = 10,473.4 thousand rubles. The UTII indicator was calculated taking into account the reduction in the amount for contributions to social funds.

Results according to table 5.

If the value of UTII is fixed, then the size of the tax burden in absolute terms will be the SAME. This applies to all three options discussed above. If we are talking about a relative indicator (tax burden in percentage terms), then its value will be directly related to the financial results of business activities.

Taxation in Crimea in 2021

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Profit One of the most popular tourist destinations for Russians in the summer is Crimea.

It is important to always stay in touch, and even more important to know how much it will all cost. In this article we will consider the following issues: Mobile operators in Crimea have roaming.

As you may know, in the recent past the FAS obligated telecom operators to cancel roaming in Russia. So this requirement does not apply to Crimea and Sevastopol. Well-known Russian telecom operators operate in Crimea on slightly different principles than in other Russian cities. Most likely, this is due to the notorious sanctions regime, and companies are simply trying to protect themselves from possible inclusion in sanctions lists. For example, for the territory of Crimea, the cellular operators Beeline, Megafon and Tele-2 do not have any additional options. On the peninsula, you will not have tariffs and various convenient options that operate without problems in the rest of Russia.

Subscribers of the listed companies upon entering Kerch will be subject to internal roaming, due to which telephone conversations and Internet use will cost much more. Additional service packages that are valid in other regions of the country are also valid here. There are also local mobile operators in Crimea : Krymtelecom, Win Mobile, Sevmobile (purely Sevastopol operator), Volna.

The Krymtelecom network also operates throughout Crimea.

Currently, active work is underway on the peninsula to increase cellular coverage and increase Internet capacity.

Firstly, it is very expensive - tariffs are the same as in international roaming. Many complain about bills of thousands of rubles even for infrequent

Simplified taxation system

^ Taxpayers using the simplified taxation system do not have the right to switch to a different taxation regime before the end of the tax period.

Reporting period Quarter Half year 9 months Tax period Year Organizations pay tax and advance payments at their location, and individual entrepreneurs - at their place of residence. 1 We pay the tax in advance No later than 25 calendar days from the end of the reporting period. Advance payments paid are counted towards tax based on the results of the tax (reporting) period (year) () 2 We fill out and submit a declaration according to the simplified tax system

1. Individual entrepreneurs - no later than April 30 of the year following the expired tax period
2. Organizations - no later than March 31 of the year following the expired tax period

3 We pay tax at the end of the year

1. Organizations - no later than March 31 of the year following the expired tax period
2. Individual entrepreneurs - no later than April 30 of the year following the expired tax period

If the last day of the tax payment (advance payment) deadline falls on a weekend or non-working holiday, the payer must remit the tax on the next working day.

Payment methods:

1. Receipt for cashless payment
2. Through the client bank

Procedure and deadlines for submitting a tax return The tax return is submitted at the location of the organization or the place of residence of the individual entrepreneur.

1. Organizations - no later than March 31 of the year following the expired tax period
2. Individual entrepreneurs - no later than April 30 of the year following the expired tax period

“On approval of the form of the tax return for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax return for the tax paid in connection with the application of the simplified system

Crimea property tax rate

Contents Please tell me, we want to buy a house in Smolensk, 116 sq.m., cadast. cost 2,400,000. According to the new laws, the tax per year on it will be 48,000 rubles? Then... Hello. Parents live in the Tambov region and have been pensioners since 2000.

Previously, they did not pay property taxes, but... Hello! An organization on the simplified tax system rents production premises.

The balance sheet contains its own fixed assets. Please tell me, do we need to pay property tax?

In advance... Hello! Please tell me.

The apartment is encumbered, but there are extracts from the Unified State Register. A tax notice has arrived for two minor children. We...What details should I use to pay tax on property located in Novovoronezh? The fiscal system of the Russian Federation provides for the imposition of tax on property owned by legal entities and individuals.

Moreover, tax rates for different categories of real estate and their owners differ.

The Tax Code outlines the general rules for real estate taxation, and local authorities clarify them by issuing their own legal acts.

Property tax may refer to local taxes (if we are talking about real estate registered in the name of individuals) or to regional taxes (in relation to the property of organizations). The property of citizens is taxed in accordance with the provisions of Chapter 32 of the Tax Code.

This type of tax is regulated by local authorities; the rates and list of benefits for it can be changed by legal acts of municipalities. For the functioning of the tax system in terms of taxation of property owned by private individuals, it is necessary to have a unified database on such real estate, which does not yet exist in Crimea.

After the Republic of Crimea joined the Russian Federation, BTI real estate registers were blocked for local authorities. The Republican database of Rosreestr, the cadastral map is filled in as Russian-style title documents are issued to the owners. In this regard, Crimea did not introduce a real estate tax for individuals as of the end of 2021.

List of documents for benefits:

1. Statement.
2. Certificate of cadastral value that should be reduced.
3. Copies of title documents, notarized.
4. Evidence of the institution’s inaccuracy in calculating the price of the property.
5. Cost Determination Report.
6. Receipt for payment of state duty in the amount of 300 rubles.

The amount of land tax is calculated as a percentage of the cadastral value of the land plot as of January 1 of the current tax period. The tax base for individuals is determined by the territorial Federal Tax Service on the basis of information about the cadastral value provided by the authorities that register real estate.

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There are often cases when a land plot is located on a border area and is subject to taxation in two regions at once. In such situations, the tax base is determined for each subject separately and is calculated as a share of the total cadastral value.