Amendments to the multiplying factor to the land tax during the construction included in the DG

The Government has submitted to the State Duma a bill ¹ 27073-7 amended article 396 of the Tax Code. Recall that the project was designated earlier as amending other for a long time hovering in the State Duma a draft law ¹ 686306-6, which at the moment has not yet been withdrawn. Ministry of Economic Development released a couple of years about five versions of the amendments that are now made, as we have seen, a separate bill.
paragraphs 15 and 16 of this article are set out in a new version, in addition, it will be supplemented by items 15.1, 15.2, 17 and 18.
Raising rates to the tax on undeveloped land under the whole remain the same - the same as the currently installed NC: 2 in the first three years, 4 over three years, and for IZHD - 2 after 10 years. Earlier, the authorities intended to improve these ratios.
Changed (improved) conditions for the application of the coefficients for the integrated development of the territory - in such cases a factor of 2 will be used for 10 years for areas from 500 thousand to 1 million square meters of housing, and for 15 years - for the area of 1 million square meters. If the building did not meet these deadlines, the rate rises to 4.
When building up ahead of time, during which acts a factor of 2, it will be possible to return the overpayment for the last three years (in the three years after the tax return will be paid in single size). This does not apply IZHD.
Novation bill - raising factors will persist in the transition of ownership of the land to another person and to act in respect of the newly formed intended for construction sites. This does not affect only the inheritance of land for IZHD.
In addition, the relevant rules of the concept of "property" is replaced by "building a house" (it interferes with the care of the coefficients of the registration of subjects other than residential buildings)
There will also be stipulated that the rates do not apply to areas permitted by the use of which provides for the maintenance of gardening and dacha farming.