Regional taxes and what are they? Regional taxes and fees in the Russian Federation: their types and characteristics Regional taxes.

Is a necessary element of any financial system, a source of replenishment of budget revenues. It is they who play the role of an effective tool necessary for state regulation of socio-economic relations. The share of tax revenues among the RF budget revenues is more than 84%. Regional taxes and fees are important.

Classification of taxes and fees in the Russian Federation

The classification is carried out according to several main criteria.

Establishment level. This criterion assumes the allocation of federal, regional and.

Art. 12 of the Tax Code of the Russian Federation (Tax Code of the Russian Federation) defines - payments, the payment of which is mandatory for the entire country with its territorial units. Establishment, cancellation and change of them is possible in accordance with legislative norms, in particular, the procedure is determined by the Tax Code of the Russian Federation.

The list of taxes related to the regional level is established by the Tax Code of the Russian Federation. They are payable by subjects of taxation in the regions of the Russian Federation. Federal legislation provides an opportunity for the authorities of the constituent entities of the Russian Federation to exercise the right to enter or cancel tax payments regarding their territory, as well as the right to change certain elements of taxation.

The composition and features of tax payments at the local level are regulated by regulatory documents adopted at the level of the Federation and in the laws of the constituent entities. Authorities in municipalities have the right to introduce or cancel local taxes on their territory.

Collection method. This criterion assumes the allocation of taxes type.

The basis for collection is the possession and use of income or property.

A distinctive feature of indirect taxes is their direct inclusion in the cost of goods, works or services and payment by buyers or consumers. An example can be called.

Usage. Depending on this criterion, the allocation of general and special types is characteristic. General ones are characterized by depersonalization and spending for various purposes after they enter the budget of the corresponding level.

The payment of special taxes (transport) has a strict target purpose and assignment to specific expenses.

Belonging to a certain budgetary level implies a division into fixed and regulatory payments. In contrast to the fixed ones, intended for revenues to the budget of a specific level, the receipt of regulatory taxes occurs immediately in several budgets of different levels. The proportions of their distribution are determined in accordance with budgetary legislation.

Specificity of regional taxes

Regional taxes have features that distinguish them from other types, namely:

the procedure for establishing through the Tax Code of the Russian Federation and through the adoption of laws by bodies with the appropriate competence at the level of the constituent entities of the Russian Federation;
the obligation to pay exclusively on the territory of the regions of the Russian Federation;
the possibility of changing individual elements by regional authorities (tax rate, procedure and payment period, tax incentives).

The entry and termination of the validity is carried out in accordance with the norms determined by the Tax Code and regulations of the constituent entities of the Russian Federation.

The establishment of payments and fees is the responsibility of the legislative authorities of the constituent entity of the Russian Federation. At the same time, they independently determine individual elements of taxation, for example, it is necessary to clearly fix tax rates, the procedure and the timing of payment.

What taxes are considered regional?

The composition of regional taxes is determined by article 14 of the Tax Code of the Russian Federation. Their characteristics are presented in table 1.

Table 1

Composition and characteristics of regional taxes by elements

Element of taxation	Corporate property tax	Gambling business tax	Transport tax
Subject	Organizations that own property that is recognized as an object of taxation	Organizations engaged in entrepreneurial activities in the gambling business	Persons who have taxable vehicles registered in their name
An object	The presence on the balance sheet of the organization	Registration of the following taxation objects is required: gambling table, slot machine, processing centers, betting points	In Art. 358 of the Tax Code of the Russian Federation provides a complete list of objects, including the ownership of cars, motorcycles, scooters, and other means of transport
The tax base	To determine the need to calculate the average annual value of the property	The determination is made separately for each of the objects.	The tax base can be expressed as engine power, nominal static thrust of jet engines. Also for some objects, it means the gross tonnage, unit of the vehicle
Tax rate	According to 380 of the Tax Code of the Russian Federation, its size cannot exceed 2.2%	Art. 369 of the Tax Code of the Russian Federation	Defined in Art. 361 of the Tax Code of the Russian Federation for each of the objects
Taxable period	Calendar year	Calendar month	Calendar year
Tax incentives	A detailed list of organizations exempted from payment is listed in Art. 381 of the Tax Code of the Russian Federation	Does not include tax incentives	The conditions for exemption of individuals from payment are specified in Art. 361.1 of the Tax Code of the Russian Federation

Features of payment are presented in table 2.

table 2

Payment procedure

Procedure and terms for making payment	On the property of organizations	For the gambling business	Transport
Procedure and terms for making payment	Payment is made in accordance with the procedure established in the legislative act of the subject. Payment is made to the budget at the place where the organization is located - the subject of taxation	Payment to the budget at the place where the registration of taxable items was carried out. The due date is no later than when the tax return for the relevant tax period is due.	Payment to the budget at the place where the vehicles that are subject to taxation are located. The tax authority is obliged to send a tax notification to taxpayers, in particular to individuals

Economic content of regional taxes and fees in 2016

The economic content of the regional through the performance of the following functions:

providing the authorities with the necessary funds to fulfill their obligations;
distribution and use of the formed funds of funds;
control function.

Their main purpose is to provide the budget of the constituent entity of the Russian Federation with its own revenues necessary to cover expenditure obligations. Meanwhile, their share in the revenue side of the budgets of the constituent entities of the country is much less than the share of deductions from regulatory taxes from other levels.

The size of receipts of tax payments and fees at the regional level and its dynamics in the period from 2014-2016 is presented in table 3.

Table 3

The size of receipts in dynamics

The dynamics show that 2016 was characterized by an increase in the amount of receipts of all regional taxes.

The largest share belongs to organizations, the smallest - to the gambling business, but its share has almost doubled.

Growth in own tax revenues at the regional level is a positive factor. It is necessary to maintain their high proportion for the long term. This will help to improve the competitiveness of tax systems, stimulate economic growth and ensure the required level of income.

Conclusion

Tax payments and levies are classified according to various criteria. The main one is their division into federal, regional, local. Regional taxes are an important component of the budget of a constituent entity of the Russian Federation.
There are three regional taxes. Each of them has its own elements discussed in the article.
The main purpose is to form a strong financial base at the level of the constituent entities of the Russian Federation, to provide them with the necessary funds. Maintaining the independence of budgets at all levels should be one of the main tasks of the current tax policy.

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What taxes are regional taxes? Regional taxes and fees include (Article 14 of the Tax Code of the Russian Federation):

transport tax (Chapter 28 of the Tax Code of the Russian Federation);
gambling business tax (Chapter 29 of the Tax Code of the Russian Federation);
property tax of organizations (Chapter 30 of the Tax Code of the Russian Federation).

How regional taxes are established

Regional taxes in the Russian Federation are established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation (clause 3, article 12 of the Tax Code of the Russian Federation). Consequently, regional taxes are obligatory for payment on the territories of the corresponding subjects of the Russian Federation.

When establishing regional taxes, the legislative authorities of the constituent entities of the Russian Federation determine some elements of taxation for regional taxes, if these elements of regional taxes are not established by the Tax Code. Thus, regional authorities can establish:

tax rates;
the procedure and terms for paying taxes.

Other elements of taxation for taxes to the regional budget are determined by the Tax Code.

Benefits for regional taxes are established and canceled both by the Tax Code of the Russian Federation and by the legislative (representative) authorities of the constituent entities of the Russian Federation.

Concept and types of regional taxes

The Tax Code empowers regional legislatures to establish regional taxes, at the same time limiting their list in order to avoid overburdening taxpayers.

The taxation system of the Russian Federation is built in a certain way and consists of a number of levels:

Federal;
Regional;
Local.

This level system made it possible to assign certain tax deductions to a specific budget (local, republican, federal).

Regional taxes are taxes, the establishment of which is provided for by the Tax Code of the Russian Federation and which are introduced into action when a particular federal subject adopts the corresponding law.

These taxes are subject to mandatory payment only on the territory of the respective federal subjects.

The system of regional taxes includes both taxes, the effect of which by tax legislation applies to the entire Russian territory, as well as those that are established by the laws of individual subjects of the federation. Payment of both is obligatory on the territory of these respective entity by persons recognized by law as taxpayers.

Article 14 of the Federal Tax Code provides for only three taxes, which the subjects of the Russian Federation have the right to impose on their territory. Regional taxes include tax:

on property levied from organizations;
for the gambling business;
transport.

Composition of regional taxes

As noted above, regional taxes include:

taxes that apply to the entire territory of the Russian Federation in accordance with federal laws on taxes and fees, as well as the Tax Code of the Russian Federation;
taxes established by the legislative bodies of independent constituent entities of the Russian Federation, which have their effect only on the territory of the corresponding constituent entity.

Until the modern Russian Tax Code was put into effect, the domestic taxation system was characterized by the division of regional taxes into:

required;
optional.

The essence of such a division was the possibility of limited application in regions (oblasts) of taxes separately established on the territory of the country. The local government was empowered to introduce taxes of regional significance in the quantities in which it deemed it necessary on its own without any restrictions. Some subjects of the federation, due to the authorities exercising such powers to the maximum, were overloaded with taxation.

The current Tax Code of the Russian Federation was called upon to limit the tax burden and bring the taxation system throughout the country into a single state. It was he who secured an exhaustive (closed) list of regional taxes, which have the right to be introduced in certain regions by local laws, thereby reducing the unbearable tax burden on taxpayers.

From now on, it is forbidden to establish additional regional taxes that are absent in the Tax Code of the Russian Federation, which has a fruitful effect primarily for business entities - legal entities.

Elements of regional taxes

Regional taxes are the totality of taxes established throughout the territory of the Russian Federation by its laws and the Tax Code in particular, as well as on the scale of a single region, but taking into account the provisions of the current federal tax legislation.

Both levels of taxes include separate, narrower classifications, in particular, for regional taxes, the classification is represented by a list of taxes that can be established within the subject by its authorities:

property tax;
gambling business tax;
transport tax.

Analysis of existing regional taxes shows that most of the taxpayers are legal entities - organizations engaged in economic activities, and in rare cases, individuals.

Characteristics of regional taxes

The characteristics of regional taxes depend on a particular tax introduced in the region. In general, each of the types admissible for introduction within the region is characterized by the following:

1. For the property tax of a legal entity, it occupies the most significant layer in the system of regional taxation. On average, the regional budget income is formed by paying this tax by 6% or more.

Taxpayers are legal entities with assets on their balance sheets, which, according to tax legislation, are regarded as an object of taxation.

The objects in this case are movable and immovable property for domestic legal entities, which, according to the accounting department, are accounted for as the fixed assets of the organization.

For foreign legal entities engaged in economic activities in Russia through representative offices, the object is movable and immovable property, which is also the main means of accounting statements, as well as property received under a concession agreement.

If a foreign enterprise does not carry out its activities through representative offices in the Russian Federation, then the object is real estate in Russia, which is the property of this organization, as well as property received under a concession agreement.

2. For the tax on gambling business, taxpayers are legal entities or individual entrepreneurs whose entrepreneurial activity is related to generating income in the gambling business by charging fees for gambling, betting, etc.

The objects of taxation are tables, slot machines, as well as cash registers of a tote or bookmaker's office.

Each unit of the specified object must first be registered with the territorial tax service.

In this case, the registration period is 2 or more days before the day of installation (opening of an office or tote) for each individual unit.

To register, the taxpayer has to submit an application, after consideration of which a certificate of the corresponding uniform form is issued.

3. The transport tax is regional and specific.

So, the object of taxation:

mechanical vehicles;
motorcycles;
scooters and others, including water and aircraft, which have been registered in the territory of the Russian Federation in the manner determined by its legislation.

Taxpayers are individuals in whose name the above objects were registered. This category of regional taxes contains a fairly large list of persons who have been granted exemptions on the payment of this tax.

Functions of regional taxes

Regional taxes are funds paid by legal entities to the regional budget, which allows the subsequent subject of the federation, represented by its governing body, to use these contributions to perform a number of functions:

accumulation and use of funds received in the regional budget to achieve regional goals;
the implementation by the regional authorities of their representative and administrative powers;
self-sufficiency in the implementation of programs of social significance developed and operating within the territory of the region (oblast);
development of the region's infrastructure;
maintaining ecology and natural resources, since they are the natural basis for the existence, development and prosperity of the region.
stimulating business activity, carrying out structural transformations that will make the region (oblast) more attractive in terms of investment, which will subsequently have a beneficial effect on the future well-being of the regional fiscal sphere.

Importance of regional taxes

The importance of regional taxes in the budgets of the constituent entities of the Russian Federation is colossal. This is because modern realities impose on them the function of a lever regulating the uninterrupted formation and replenishment of the regional budget.

The main role of regional taxes is reduced to the fact that they are designed to materially provide and nourish the regions. These material resources are subject to redistribution and direction for the benefit and development of the region, the solution of priority problems and the implementation of socially significant programs that are not funded from the federal budget, or funded in a much smaller volume than necessary.

The regional government, thanks to such taxes, as well as benefits and sanctions that complement the taxation system within the region, has an impact on legal entities and their economic behavior, thereby maximally leveling the playing field for all participants in social reproduction.

The procedure for establishing regional taxes

The introduction of regional taxes and their termination in the territories of federal subjects is carried out on the basis of the provisions of the Tax Code of the Russian Federation and the territorial laws of the subjects of the Russian Federation, which regulate taxation issues.

The legislative bodies of state power of a federal subject, when establishing taxes for their region (oblast), are guided by federal tax rules, concentrated in the Tax Code of the Russian Federation. They also determine:

tax rates;
payment procedure;
terms of payment.

The rest of the elements of taxation, as well as the circle of taxpayers, are provided for by the Tax Code of the Russian Federation.

The regional legislative power, by the said laws, taking into account the provisions of the Tax Code of the Russian Federation, may additionally provide for tax breaks (benefits) for certain categories of taxpayers, as well as the procedure and grounds for their application.

The tax system of Russia is the main source of budget replenishment. The role of taxes cannot be overestimated; fees help to replenish regional budgets. The tax of a constituent entity of the Russian Federation is required to be paid. If earlier individual entrepreneurs working on the “simplified system” were exempted from it, now everyone has to pay the regional tax. The rate is determined by the constituent entity of the Russian Federation, but it should not exceed the limits specified in the Tax Code. The list of regional taxes includes:

Corporate property tax;
Transport tax;
Taxation of the gambling business.

Each type of regional tax requires detailed consideration, as it has a number of nuances in the calculation and calculation of rates. In this article, we will take a closer look at these types of regional taxes.

The economic significance of the regional tax

Taxation in Russia is, in fact, a three-layer structure and consists of taxes of the following levels - federal, regional and local. The levels are interconnected and cannot function in isolation. Tax rates and fees are regulated on the basis of the Tax Code of the Russian Federation and are related to federal legislation.

Regional taxation contributes to the replenishment of the budget, the funds of which are distributed for the functioning of the constituent entity of the Russian Federation and the maintenance of the economic stability of the regions, a favorable climate for the development of large and small businesses.

Regional taxes are required for:

establishment and development of production;
development of the social sphere of the region;
meeting the needs and requirements of the population;
improving the quality of life of residents;
growth of employment of the population.

A well-thought-out tax policy in the region, low rates and incentives help to attract investors as well as entrepreneurs. A favorable climate for business development is a constant source of replenishment of the regional budget.

Corporate property tax

According to article 373 of the Tax Code, organizations are required to make tax payments on all accounting movable, as well as immovable property, which is listed as a fixed asset and is on the company's balance sheet.

A constituent entity of the Russian Federation or a region regulates:

Rates (tax amount).
Provides benefits.
Establishes the reporting periods and due dates for the payment of taxes in accordance with the rules of the Tax Code, chapter 30.

If the organization has property on its balance sheet, but it is not registered as a fixed asset, the company pays tax. Otherwise, it is payment evasion. Foreign organizations that have opened representative offices in Russia pay the tax. If they do not have permanent missions, but they own property, payments are made in accordance with the rules and requirements of the Tax Code.

If the company has property that was transferred on the basis of a public-private partnership, the tax will be paid on a general basis. The same applies to property leased to the private sector. With regard to property acquired on lease, the tax is charged to those who have it on the balance sheet.

IMPORTANT: Entrepreneurs working in the simplified tax system or UTII are not exempt from tax. If a businessman does not have any property, no tax is charged.

Who is exempt from payment

According to Article 373 of the Tax Code, organizations involved in the preparation of the 2018 FIFA World Cup are completely exempted from property tax. Also exempted from payments:

national football associations;
Committee "Russia 2018" and its subsidiaries;
FIFA Federation and its subsidiaries.

A complete list of "objects" that are not taxed is listed in article 374 of the Tax Code.

At the regional level, some organizations that are engaged in:

religious activities;
criminal executive;
advocacy and legal activity.

These organizations can either be completely exempt from payments, or pay tax, but at a minimum rate. This provision is regulated by the constituent entities of the Russian Federation, at the regional level. That is, in this case, the preferential provision of the Tax Code begins to work.

Calculation and rates

Reporting is made in accordance with the regulations of the constituent entities of the Russian Federation - for a calendar year before March 30, quarterly on advance payments. The frequency of reports also depends on the tax regime under which the company operates. For example, an entrepreneur working on the simplified tax system makes advance payments. In them, it also includes property tax, if the regional law requires it to be paid. But, as a rule, individual entrepreneurs on the "simplified" system are exempted from it. This nuance must be clarified with the local tax authorities.

In the case of payment in several steps, on a quarterly basis, a declaration is submitted at the end of the year minus the payments already made. The tax is calculated according to the formula:

NB * S - Av = NI

Tax base * rate - payments by quarter (advance) = amount of tax payable

Before calculating the amount of tax payments, it is necessary to clarify with the local tax authority according to which system this tax is calculated - at the cadastral value or the average annual residual. The latter is calculated by the formula:

(OSIM + OSIg) / KM = OSS

(Residual value of property (monthly) + residual value (annually)) / sum of months of ownership = residual average annual value

More and more regions are switching to the calculation of the cadastral value. The taxable property for which this calculation is made is included in a special list. If the entrepreneur does not find his company in this list, then the tax is calculated based on the average annual value of the property.

IMPORTANT: Rates vary by region. But they do not exceed 2.2% and 2% if the calculation is based on the cadastral value. According to the Tax Code, the zero rate applies only to trunk gas pipelines, gas production, production or storage of helium. This provision is valid in relation to organizations that fulfill certain requirements specified in the Tax Code.

A constituent entity of the Russian Federation can change the size of the rate, introduce benefits or exempt from payments. Check the rate and list of benefits with your local tax authority or its official website.

Transport tax

A registered vehicle is subject to a mandatory special tax. It refers to regional taxation. The constituent entity of the Russian Federation regulates the rate, benefits, terms for payment of transport tax. The following are subject to tax:

self-propelled vehicles, mechanisms on wheeled or tracked vehicles - cars, motorcycles, buses and other machines.
air and water vehicles.

Various benefits are provided for this tax. Some individuals may be exempted from payments.

Who is exempt from payment

Vehicles exceeding the maximum permissible weight of 12 tons are not subject to taxation. The car must be registered and entered in the state register of transport. In this case, the owner pays federal road damage tax. Subject to the requirements, registration and payment, the owner is exempted from paying transport tax (Art. 361.1).

According to Article 358 of the Tax Code, rowboats or motorboats, where the engine power does not exceed 5 liters. With. are not taxed. Such means of transportation include:

Cars with a capacity of up to 100 liters. With. This refers to vehicles for the disabled. The car must be registered and handed over to the disabled person for use in accordance with the established procedure and rules.
Fishing vessels, both sea and river.
Vehicles used in agricultural work.
Vehicles used to transport goods and passengers.

A complete list of vehicles that are not subject to taxation is presented in Article 358 of the Tax Code.

Calculation and rates

The rate for a vehicle varies by region and is set by the subject of Russia. In the capital of the country, for example, for a car with a capacity of 150 liters. With. the rate is 35 rubles. In the regions, it is much lower. The size of the rate determines the standard of living of citizens in the region, road congestion, the number of registered cars. In a particular region, there may be special benefits that are provided to a special category of citizens:

disabled people;
veterans;
heroes of the Russian Federation, the Union;

Benefits are provided for a vehicle with a capacity of less than 70 liters. pp., but this nuance needs to be checked at the local traffic police department. Such a vehicle may not be taxed at all due to regional laws. Calculating transport tax is easy. This is done according to the formula:

NS * CLS = RN

Tax rate * number of l. With. = amount of tax payable

This is how the tax amount for a calendar year is calculated. It must be paid by December 1st. Organizations that have a vehicle on their balance sheet report on tax on a quarterly basis + a report for a calendar year. If the car is removed from the register or purchased in the middle of the reporting year, the number of months of ownership of the vehicle must be divided by 12.

For example, a car is only in possession for 4 months. These months are divided into 12 months. The calculation will be according to the following formula:

НС (tax rate) * КЛС (l. S.) * 0.3 (4/12)

The size of the bet is influenced by such factors as engine power, operating time, vehicle category. Full information regarding transport tax can be found in chapter 28 of the Tax Code.

Gambling business tax

This type of tax applies to entrepreneurs engaged in gambling activities. Objects that are subject to tax include a gaming table, slot machines, sweepstakes, bookmakers and betting points. A detailed list is presented in article 366 of the Tax Code.

Who is exempt from payment

Gambling activities and objects on which the rate is set do not provide for any benefits. The owner of the play equipment, even if it is a pensioner with a disability group, is required to pay tax. In a specific region, the rate of payments may be minimal, but not lower than that stipulated in the Tax Code. If there are no specific rates for gambling in the region, then the tax is paid at the minimum rates.

Reporting and rates

The entrepreneur is obliged to report on the tax for conducting gambling activities every month. Moreover, when installing a machine or other gambling equipment, the businessman is obliged to notify and register the equipment with the tax authority two days before installation. The limits on rates are specified in article 369 chap. 29 NK. Subjects of the Russian Federation vary the rates within the limits specified in the Tax Code. So, for example, the limit on the gaming table is from 25,000 thousand rubles to 125,000 thousand rubles.

The calculation of the tax on gambling tables has some nuances. For example, if two game tables are installed, one of which has 3 playing fields, then the calculation will look like this:

(1 * 1 + 1 * 3) * rate = tax on tables

The rate is determined by the subject of the Russian Federation and varies within the limits that are regulated in the Tax Code. Rates vary by region. Find out their size at the place of registration and installation of gaming equipment.

Changes in regional taxes

Many Internet resources publish information about the cancellation or changes regarding the transport tax. Some amendments have been made to the tax code to the articles on regional taxes, but they will not in any way affect the rates and timing of tax payments. As for the transport tax, it is not canceled, the rates remain unchanged for now, unless they have been introduced at the regional level. For the rest, taxpayers should be guided by the rules and articles of the Tax Code, and not rely on rumors on the Internet.

There are no changes in relation to payments for the gambling business in the new year. The rates have not changed, the conditions and other requirements have remained the same.

Payment of regional taxes is a mandatory payment, the evasion of which entails the accrual of penalties and fines for organizations. Regional tax rates should be checked with local tax authorities. You can inquire about transport tax incentives at your local traffic police department.

23. Regional taxes and fees

Tax means compulsory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities (clause 1 of article 8 of the Tax Code of the Russian Federation) ...

The collection means a compulsory fee levied on organizations and individuals, the payment of which is one of the conditions for the payment of fees by state bodies, local authorities, other authorized bodies and officials of legally significant actions, including the granting of certain rights or the issuance of permits (licenses) (p. . 2 article 8 of the Tax Code of the Russian Federation).

Regional taxes taxes are recognized that are established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on taxes and are binding on the territories of the corresponding constituent entities of the Russian Federation, unless otherwise provided by clause 7 of Art. 12 of the Tax Code of the Russian Federation.

Regional taxes are introduced and cease to operate in the territories of the constituent entities of the Russian Federation in accordance with the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on taxes.

When establishing regional taxes, the legislative (representative) bodies of state power of the constituent entities of the Russian Federation determine in the manner and within the limits provided for by the Tax Code of the Russian Federation, the following elements of taxation: tax rates, procedure and terms for payment of taxes. Other elements of taxation for regional taxes and taxpayers are determined by the Tax Code of the Russian Federation.

Legislative (representative) bodies of state power of the subjects Russian Federation, the laws on taxes in the manner and within the limits provided for by the Tax Code of the Russian Federation may establish tax benefits, the grounds and procedure for their application (clause 3 of Article 12 of the Tax Code of the Russian Federation).

Regional taxes include:

1) tax on property of organizations;

2) tax on gambling business;

3) transport tax (Article 14 of the Tax Code of the Russian Federation).

Object of taxation for Russian organizations movable and immovable property (including property transferred into temporary possession, use, disposal or trust management entered into joint activities), recorded on the balance sheet as fixed assets in accordance with the established accounting procedure.

Object of taxation for foreign organizations, carrying out activities in the Russian Federation through permanent missions, movable and immovable property related to fixed assets is recognized.

For the purposes of this chapter, foreign organizations keep records of taxable items in accordance with the accounting procedure established in the Russian Federation (Article 374 of the Tax Code of the Russian Federation).

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