The basisfortaxexemption for theperiod of vehiclesearch
According to Article493 of paragraph6 of the TaxCode, the basisforexemptionfromtax for theperiod of search for a vehicle that is listed as stolenand(or)stolenfrom the ownersisinformationconfirming the fact(date) of registration of an applicationin the UnifiedRegister of Pre-Trial Investigationson the theft(theft) of a vehiclesubmitted to thetaxauthorities by internalaffairs bodies
Inthis case, the calculation(accrual) of such a tax is terminatedfrom the date of registration of the applicationin the UnifiedRegister of Pre-Trial Investigationson the theft(theft) of a vehicle
The calculation(accrual) of the tax is resumedfrom the date of termination of the criminalcaseon the theft(theft) of a vehicleanditsreturnon the basis of informationprovided to thetaxauthorities by the internalaffairs bodies