With the transition of the domestic economy to market relations, the number of people is gradually increasing, paying tax on property. For legislative determination of the methods of its calculation and collection, the previously adopted law is used.
Individual Taxation Act
He was accepted in 1991, after which he underwent several additions and changes. In addition, an instruction was created on the use of the Property Tax Law for individuals persons.
Following these documents, the tax on property of individuals must be paid by all citizens of our country, persons without citizenship, as well as foreign citizens who own some property in Russia.
Property Groups
Property subject to taxation can be divided into different groups. In this case, the first group is represented by residential buildings, cottages, apartments, garages, in addition, other structures, buildings and premises. The main drawback of this wording, most experts consider the lack of clear definitions of the concept of structure, structure and premises.
The next group includes movable property, including helicopters and airplanes, motor ships and boats, yachts, motor boats and other vehicles of the air-water category, excluding rowboats.
It should be remembered that the tax on property of individuals is not taken from cars and trucks, provided that their owners pay a transport tax to the state budget.
Property tax is paid annually, even if the owner does not operate this property. You need to understand that the basis for its payment is not the fact of its active use, but documented ownership of this property. Moreover, only the property owner is considered to be his payer.
Tax liability
In the Russian Federation, tax legislation states that the age of a taxpayer does not matter when determining his status. Therefore, one should not be surprised that a small child, in whose name part of the property was privatized, is also required to pay property tax on individuals.
In this case, the obligation to pay is assigned to the legal guardians or parents of the child until the latter comes of age. If the property is in shared ownership, then each owner is obliged to pay only part of it, corresponding to the share of the property belonging to him, after it is held property tax calculation individuals.
Equal obligations in this case are assigned in the payment if there is a joint common property. Only one person can become a taxpayer by agreement of the parties that participate in joint common ownership.
Ignoring the payment of tax comes from ignorance of the law, as well as from carelessness, putting off payment. Sometimes citizens are not promptly notified of the tax on the upcoming date of tax payment. Because of this, taxpayers get confused, forget when and what they need to pay. At the same time, the need to go to the tax office to find out your debt is mainly frightening to citizens.
Such a delay entails negative consequences: the tax collects the amount in court.If the taxpayer does not execute the judicial act voluntarily, then it shall be sent to the FSSP of Russia for compulsory execution.
In order to avoid unpleasant minutes associated with court proceedings and the forced collection of debts, the debt on personal property tax should be checked in a timely manner by paying the arrears.
Annual tax rate
Its limits are established for various types of property at the legislative level, while clear tax rates are fixed by local governments. Representatives of local authorities can differentiate the rate according to various criteria.
When determining the tax rates on property of individuals, it is worthwhile to find out the value used for tax purposes. At the moment, it is believed that for this it is necessary to use its inventory value.
BTI can determine it. There is also such a thing as an inventory total cost. It represents the total number of inventory costs of premises, structures and structures located on the territory of the self-government body. The tax rate is set annually as a percentage of the minimum wage that exists on January 1.
Property tax calculation
Since the beginning of this year, the Tax Code has been amended to determine the amount of tax:
- 0.5% for utility or non-residential utility rooms;
- 0.1% of the price of residential premises;
- 0.3% for land that is intended to meet the needs of agricultural organizations, as well as personal plots.
This calculation applies if all the property of the owner in the total value does not exceed 300 million rubles. If real estate objects belonging to one owner have a nominal total value of more than 300 million rubles, the tax rate will be:
- 0.5% for each capital object;
- 1.5% of the land, regardless of its purpose.
Moreover, if early taxation was based on an assessment of the BTI, which significantly differed from the real market value, today the new property tax on individuals must be calculated based on the cadastral passport of the real estate. There is displayed the nominal value of the object, introduced by Rosreestr.
Personal property tax benefits
It is worth sorting out one more thing. Regardless of the fact that this tax should be paid by all foreign nationals and citizens of the Russian Federation, there are categories of citizens who are subject to the law on tax on property of individuals.
Among them are the heroes of the USSR; persons holding the Order of Glory; active participants in the Second World War and the Civil War; those exposed to radiation during the liquidation of the Chernobyl accident; disabled people of the first two groups; also disabled children, in addition, some others, especially those that have suffered from various effects of radiation.
Persons who have the right to benefits in tax authorities submit the necessary documents independently. In case of untimely appeal by a person, recalculation of the amount of taxes is possible every 3 years at the request of the taxpayer.
Benefits for pensioners are provided for property tax of individuals - it is not charged if they receive pensions.
Moreover, the norm of the Law does not contain references to a specific pension, for example, on disability pension, old age or any other form.
Consequently, when a taxpayer receives a pension assigned during the period of the third disability group, a person is exempted from having to pay property tax on individuals from the moment the pension is awarded. But first he must notify the local authorities in writing.
It is necessary to take into account the established norms when applying for the tax on property of individuals:
- when the right to the privilege appears, the tax is recalculated within a year from the month when this right arose;
- persons who are entitled to benefits, submit to the tax authorities independently all the necessary documents at the place of stay of real estate registered on them;
- offsetting the amount of excessively paid tax due to recalculation of the amount of tax is made for the period of this recalculation in the prescribed manner;
- in case of untimely written request for the provision of this benefit, its amount is recalculated for a maximum of 3 years at the request of the taxpayer.
In this case, the following are exempted from the payment of this tax:
- participants of the Second World War;
- heroes of the Russian Federation, USSR, in addition, persons with orders of Glory;
- invalids of the first two groups and childhood;
- persons participating in various nuclear tests, in addition to eliminating any accidents related to nuclear contamination;
- people who in 1957 were exposed to radiation at the Mayak association, in addition, those who were exposed to radiation after the Chernobyl nuclear power plant;
- in addition, military personnel who have been dismissed from the service due to regular organizational activities, as well as for health reasons, having a length of service of more than twenty years.
In addition, the property tax of individuals for pensioners is also not paid.
At the same time, the following citizens of the Russian Federation have privileges on property tax for individuals:
- military personnel who performed their international duty in Afghanistan;
- relatives of civil servants and military personnel, if the latter died under their official duties;
- owners of creative studios, workshops, ateliers, galleries, libraries, museums and other cultural organizations that are open to visitors, whose owners are artists, in addition, folk artists.
Property tax for owners of children
If the property belongs to a minor child by the right of ownership, the property tax should be paid by his parents (guardians, adoptive parents, trustees).
A child of 14-18 years old makes a transaction with the consent of the adoptive parents, parents, and also the trustee, excluding transactions that he can independently make.
Parents (trustees, guardians, adoptive parents) as representatives of children, having property subject to taxation, have the authority to manage this property, and at the same time fulfill the obligation to pay taxes.
Personal property tax for pensioners
They are exempt from property tax on the basis of Art. 4 p. 2 of the Law. The number of objects in this case, which is owned by the pensioner, does not matter, therefore, they generally do not pay property tax on individuals.
Pensioners must apply to the tax, while submitting documents that confirm the citizen's right to benefit. The main supporting document is a pension certificate.
The obligation to pay tax is imposed on individuals and organizations with land plots.
Land tax benefits
The law distinguishes categories of tax payers for which a reduction of the base by the amount tax-free (10,000 rubles) is provided at the federal level. These include, in particular, the Heroes of the Russian Federation, the Soviet Union, participants in the Second World War, etc.
It is worth noting that land tax It is considered a local tax established by legal regulations and bodies of municipalities. At the same time, benefits can also be established.
In other words, whether a pensioner has a benefit depends directly on the location of his site, as well as on the content of the legal normative act of the municipality.
In some municipalities there are benefits for pensioners who have a place of permanent registration in the district. But here some requirements are set for the so-called “beneficiaries”. For example, to obtain benefits for a site located inKorolev in the Moscow region, it is necessary for a pensioner to meet the criteria "permanently resident, unemployed, as well as registered in residential premises located on the land of the city of Korolev."
At the same time, there is a privilege for this category in the form of a fifty percent reduction in tax in part of the land plot, which does not exceed 1200 square meters. The basis for the privilege is considered a passport, a pension certificate, a work book, in addition, other documents that confirm the status of “non-working”.
Taxes on property of individuals are reduced by a non-taxable amount on the basis of those documents that confirm the right to receive land tax benefits (submitted at the location of the land to the tax authority). The list of documents in this case depends on those requirements that are presented to the subject of benefits. The terms and procedure for their submission are established by legal normative acts.
Tax Terms
This tax is calculated at the beginning of the current year. But if benefits appeared on the property tax of individuals during the year, a citizen is exempted from payment from the month when they arose.
If such a right is lost, then from the beginning of the month that follows the loss, the citizen begins to pay tax. When property is destroyed or disposed of, taxes cease to be levied from the month when the change occurred.
Luxury tax
The maximum rate will be set for each of the properties (total cadastral value - more than 300 million rubles).
The increased tax rate that applies to expensive real estate will be applied, regardless of who is considered to be the owner of all these facilities (individuals or organizations), in addition, regardless of the number of owners.
When the minimum tax rate for real estate (buildings, land, residential, buildings, as well as non-residential premises owned by individuals) appears, it is assumed that rates are set depending on the cadastral aggregate value of each of the real estate owned by the citizen.
