Taxes Paid from Funds Remaining at the Disposal of the Enterprise
Real Estate Tax
1% (per year) of depreciated cost of capital assets owned or possessed by the payer, as well as from the cost of uncompleted construction projects for which the term of construction fixed for legal entities has expired; 0.1% of the cost of property belonging to any natural persons.
If the organization has been involved in a new construction since July 01, 2005 in excess from planned rate, the rate 2% shall be applied.
Tax on Acquisition of Motor Vehicles
5% of the purchase price without taking VAT into account
The object of taxation is motor vehicle acquisition through purchase, exchange, gratis transfer (gift), transfer as a contribution to the authorized capital, and acquisition under any financial lease contract (leasing).
The tax shall be charged to increase of the cost of fixed assets.
Local Taxed and Duties
Any local taxes and duties shall be introduced by local authorities.
