The main change: since 2018, companies will again pay a tax on movable property.
Since January 1st, it is necessary to pay property taxes under the new rules. Legislators remove from NK a privilege on movable fixed assets. The right to introduce it on its territory is transferred to the regional authorities.
Now, the Tax Code exempts taxed movable fixed assets, which the company registered on January 1, 2013 (paragraph 25 of the Article 381 of Tax Code). The exception is the fixed assets that the organization received as a result of liquidation, reorganization or from interdependent companies and individuals.
Under the new rules, with movable fixed assets it is necessary to pay tax at the rate of 1.1 percent. Regional authorities can reduce it and introduce incentives. For example, to exempt from tax highly efficient equipment or movable property, from the date of issue of which was no more than three years.
The law can be enacted in both 2017 and 2018. In the latter case, they can introduce new rules retroactively, from January 1st. Laws that improve the position of taxpayers may have retroactive effect (paragraph 4 of the Article 5 of Tax Code).
In the suburbs for 2018-2020 have already introduced a zero rate of tax on movable property (Law of the Moscow Region of 03.10.2017 No. 159/2017-OZ).
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