As levied monetary contributions received by inheritance?

For residents of the value of the inheritance as any property which is inherited by a family member of the testator's first-degree relatives, taxable personal income at a zero rate, according to STA in Sevastopol. However, the value of the inheritance as any property which is inherited by a family member of the testator's second-degree relatives, are taxed at 5%. Therefore, the inheritance of the taxpayer money deposits, except for the heirs of the first degree, must provide an annual declaration to the tax office and pay income tax at a rate of 5 percent. Acceptance of declarations made before May 1, 2011 in the district of the State Tax Inspectorate of residence of a citizen.