1. How will the tax accrued on the cadastral value be assessed?
Starting from 2019, the start of applying a new cadastral value will depend on the reason for amendment thereof, as mentioned above.
Legal Basis and Details:
Federal Law No. 334-FZ, dated 03 August 2018.
2. Will the taxation of land plots within the territory of innovative scientific and technological centres change in 2019?
The foundations meeting the requirements set out in Art. 2, Clause 6 and Art. 8 of Federal Law No. 216-FZ, dated 29 July 2017, shall be exempted from taxation, if a land plot is located within the territory of an innovative scientific and technological centre.
Legal Basis and Details:
Federal Law No. 373-FZ, dated 30 October 2018.
3. Will the land tax declaration form change in 2019?
Yes. Starting from 2019, a new land tax declaration form will be introduced, and the declaration for 2018 shall be filed using the new form.
Legal Basis and Details:
Order of the Federal Tax Service No. ММV-7-21/118@, dated 02 March 2018.
