The Ministry of Finance of Russia has given the explanations on taxation of service dwellings and dwellings granted to employees of customs bodies under social renting contract
There has
been explained in
the Letter of the Ministry of Finance of Russia N 03-05-05-01/37
of August 30, 2007 (document is in Russian), that granting
of service dwellings to employees (military servicemen) during
their service in customs bodies is the one of conditions of
bringing service and promotes to increasing of safety level
and protection of law and order, that the state housing fund
(including service dwellings and dwellings granted to employees
of customs bodies under social renting contract) being on the
balance of customs bodies and other basic funds being within
the housing fund and using for domestic purposes (furniture,
appliance etc.) shall not be considered as taxation objects
by means of the tax on property of organizations according to
subclause 2 of clause 4 of article 374 of the Tax Code (document
is in Russian).
