- Special VAT taxation rules apply from October 1, 2023 for granting limited use rights to land in Russia
- Tax agents pay VAT in the case of servitude established for their benefit
- Uncertainty remains regarding VAT taxation for servitude on land owned by government institutions
- Institutions must calculate and pay VAT when granting servitude on land they own
- Tax base for VAT calculation should be the payment for servitude without tax included
- No specific provisions in Tax Code for applying reduced tax rate for servitude payments
- Tags: civil liability, real estate, taxes, VAT, legal entities, Ministry of Finance of Russia
Source: garant.ru
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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