Administrative, business and shopping centers with 2018 The property tax will be paid for a year based on the cadastral value

At the same time, the Ministry of Economy managed to preserve the regional features of the law in terms of a phased increase in tax rates and the availability of tax deductions for entrepreneurs in special conditions.

22 On December, at a meeting of the Legislative Assembly of the Omsk region, a bill on amending the regional law was adopted in the second and final reading. "About the corporate property tax".

In accordance with the changes, administrative, business and shopping centers; non-residential premises, the purpose of which provides for the placement of offices and retail facilities, as well as residential buildings and residential premises that are not accounted for on the balance sheet as fixed assets, with 2018 Property tax is being paid annually based on the cadastral value of real estate objects. The minimum area of objects that fall under the law is equal to 5 000 square meters. For these facilities, a phased increase in tax rates is proposed from 1 % in 2018 the year before 2 % in 2022 year.

During 2017 There will be a year approvedёh the procedure for determining the type of actual use of buildings and premises and the list of real estate objects in respect of which the tax base is defined as the cadastral value.

Entrepreneurs who apply special tax regimes are currently not taxpayers of corporate property taxes. When switching to the new tax calculation procedure, they will become tax payers, and the tax amount for them will increase from zero. This will lead to a decrease in the business activity of small and medium-sized enterprises, and, consequently, to a reduction in the tax base of the regional budget. Therefore, a phased increase in tax rates is also provided for them (from 0,1 % in 2018 the year before 2 % in 2022 year). Also, for this category of taxpayers, a tax deduction is established in the amount of 500 sq.m from the taxable base. The tax deduction is valid until 31 december 2022 for a year, the taxpayer must own the property for at least 3- x years old.

"One of the most high-profile bills, which was discussed by both deputies, public figures, and entrepreneurs. – the whole community. And in fact, in principle, we were able to agree. Repeated discussions of the issues with the participation of the Governor allowed us to come up with an agreed draft law today. I haven't seen it yetё such an acute clash of opinions. And I must mention the tremendous analytical work carried out byёthe Ministry of Economy, and their principled position", - the Chairman of the Legislative Assembly noted Vladimir Varnavsky.

During the discussion, a number of amendments were submitted by the deputies. So, in the final version of the law, in relation to buildings used to accommodate administrative and managerial personnel owned by organizations engaged in activities in section C "Manufacturing industries", The tax rate is set at 0,5 %. And for residential buildings that are not accounted for on the balance sheet as fixed assets, the rate is set at 0,1 %.

These provisions of the law come into force from 1 January 2018 years.