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Personal property tax: new calculating procedure

In the December issue of the Company Lawyer magazine of 2014 the materials prepared on the basis of answers to the questions that were given by the head of tax practice of the Taxadvisor legal firm, Aleksey Yakovlev, have been published.

Aleksey commented on the major innovations in the RF Tax Code made by the Federal Law of 04.10.2014 No 382-FZ. The main trend of the changes made is the transition to the determination of the tax base when calculating the tax on personal property for the cadastral value of the property. Aleksey explained the order and taxpayers opportunities to appeal against the cadastral value if they consider it overestimated, and gave an example of the calculation of property tax that illustrates the key elements of the tax amount calculation under the new regulations.

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