New in the legislation
On June 18, 2021, the Law of the Republic of Tatarstan No. 40-ZRT of June 18, 2021 "On Amendments to Articles 3 and 5 of the Law of the Republic of Tatarstan "On the Property Tax of Organizations" and the Law of the Republic of Tatarstan "On Amendments to Articles 3 and 5 of the Law of the Republic of Tatarstan "On the Property Tax of Organizations" entered into force, with the exception of provisions for which other terms of their entry into force are established.
The Law of the Republic of Tatarstan No. 49-ZRT of November 28, 2003" On the property tax of organizations " changed the validity periods of certain tax benefits and expanded the range of organizations to which a tax rate of 0.5 percent is applied.
In accordance with the amendments made to the Law of the Republic of Tatarstan No. 102-ZRT dated December 26, 2016 "On Amendments to Articles 3 and 5 of the Law of the Republic of Tatarstan "On Property Tax of Organizations", the provision establishing a tax rate of 0.5 percent for individual organizations has become invalid.
Law No. 40-ZRT was published on the Official Portal of Legal Information of the Republic of Tatarstan on June 18, 2021.