Basic provisions of the specified letter of GNAU which explains the tax matters of objects of research, in particular, ground shares and land certificates are given.
LETTER GNAU CONCERNING THE TAXATION OF THE INHERITANCE RECEIVED IN THE FORM OF THE LAND CERTIFICATE
FROM 12.04.2006 OF NO. 6927/7/17-0717
The taxation of objects of inheritance is carried out on the rates which size depends on object of inheritance and degree of relationship of a nasledodatel with the successor.
The ground shares (shares) to which owners the state acts of an ownership right on them are issued, for the purpose of the taxation are considered as real estate, including at the inheritance taxation.
In case the land certificate is inherited (law of estate which for the purpose of the taxation is considered as object of a commercial property along with corporate law), instead of the state act on an ownership right on the earth, successor is obliged to submit till April 1, 2006 to tax inspection in a place of the tax address (a place of continuous or prevailing accommodation) the annual declaration in which to note cost of such inherited land certificate and to pay from it a tax on the income of individuals on a rate of 13 %.