Real estate tax shall be paid by physical and legal entities, director of the Incomes and Fees Ministry physical entities taxation department Vyacheslav Busarev told a press conference, ForUm correspondent reports.

"The tax deals with housing, including houses, premises to them, mansions, cottages, apartments, rooms in multi-family apartments. A number of benefits is provided for the individuals: the new tax will not cover apartments and houses with the area, less than 120 square meters and 250 square meters respectively. However, if a person has several residential properties, the rebate will apply to only to one of them," the official said.

According to him, the tax shall be paid once a year. Prior to July 1, 2013, individuals-payers will receive tax notices, decisions on the amount of tax and payment information. In case of disagreement with the tax calculation, a payer has the right to apply for verification.

“Tax shall be paid on a quarterly basis by the 30th of the first month of the following quarter. Legal persons will assess the amount of tax as of January 1 of the year on their own and submit a declaration to tax authorities before February 1,” the expert concluded.

In addition, the real estate tax can be paid in installments.

As a reminder, since January 1, 2012, real estate tax has come into force.


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