Нормативный правовой акт Совета депутатов муниципального образования Романовский сельсовет - Решение №190 "О внесении изменений в решение №89 от 29.09.2012г. "О земельном налоге" от 29.09.2014
Раздел нормативных правовых актов Совета депутатов муниципального образования Романовский сельсовет - Решения за 2014 год

Российская Федерация                                     

          Совет депутатов

Муниципального образования

    Романовский сельсовет

Александровского района

   Оренбургской области

          второго созыва

             РЕШЕНИЕ

     от 29.09.2014г. № 190

О внесении  изменений в решение № 89

от  29.09.2012г. « О земельном  налоге»

         В соответствии с Федеральным законом № 83-ФЗ от 08.05.2010г. «О внесении изменений в отдельные законодательные акты Российской Федерации в связи с совершенствованием правового положения государственных (муниципальных) учреждений» и руководствуясь статьей 5 Устава муниципального образования Романовский сельсовет Александровского района Оренбургской области Совет депутатов Решил:

       1. Внести изменения в Положение « О земельном налоге».                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            

               1.1. Пункт 4.3 раздела 4 «Порядок  и сроки уплаты налога и авансовых платежей по налогу»   Положения изложить в новой редакции: «Налогоплательщики физические лица, не являющиеся индивидуальными предпринимателями, уплачивают земельный налог  до 1 октября  года, следующего за истекшим налоговым периодом на основании налогового уведомления, направленного налоговым  органом».

  2. Контроль за исполнением данного Решения оставляю за собой.

  3.  Установить, что настоящее РЕШЕНИЕ Совета вступает в силу  не ранее, чем по истечении одного месяца со дня его официального обнародования и не ранее  1-го числа очередного налогового периода по соответствующему налогу и распространяется на правоотношения возникающие с 1 января 2015г.

Глава муниципального образования                                             В.Н. Богданов

 Разослано: в дело, прокурору, финансовому отделу администрации Александровского района, инспекции МНС № 2 по Оренбургской области