[Артём]

Сообщение от Cyril Syzransky

. Religious associations are separated from the state and equal before the law.

Well, not quite equal.

In some cases, the law gives religious organizations are tax benefits. For example, in accordance with Art. 381 of the Tax Code (Tax Code), all religious organizations are exempt from tax on property used by them for religious activities. Fall under the privilege, in particular, the building of churches, synagogues, mosques and other facilities for the sermons, as well as the building of seminaries, madrassas and other institutions of professional religious education. And in accordance with Art. 395 of the Tax Code and religious organizations are exempt from paying land tax for land, which are all buildings, structures and facilities of the above organizations.

In addition, when determining the tax base for corporate profits, according to Art. 251 of the Tax Code, are not considered income derived in connection with the performance of religious rites and ceremonies, and from the sale of religious literature and items of religious significance. Finally, the sale of such articles and literature is not subject to VAT (Article 149 of the Tax Code). The same is true of the religious rites and other religious activities, as well as repair and restoration, conservation and reconstruction of religious buildings and structures located in the enjoyment of religious organizations.