Taxation in Russia is what causes the population a lot of trouble. Especially if you do not know the nuances of the current legislation. Today we will find out if there is a property tax for a minor child. And if so, how to pay it correctly. Indeed, tax debts are fraught with serious consequences. For example, fines. So what should modern citizens know about?
Property tax is ...
Do minor children pay property tax? The first step is to understand what the taxpayer will be dealing with. What kind of collection are we talking about?
Property tax is an annual payment made by all property owners. It is regulated at the federal level, but the size of payments depends on the region in which the "real estate" is located.
Are minor children taxed on property? To accurately answer this question, consider the main nuances of this payment.
Beneficiaries
Let's start with the benefits. In Russia, taxation provides for some state "bonuses" to individual citizens. Someone is entitled to discounts, while someone is completely exempted from the collection of the Federal Tax Service.
Is there a property tax for minor children? Benefits in 2018 are offered to the following segments of the population:
- large families (discounts in some regions);
- pensioners;
- disabled people;
- veterans;
- heroes of the Russian Federation or the USSR;
- combatants;
- victims of the Chernobyl accident.
All these people can get exemption from property tax. But there is one rule - you can not pay only for one object from each category.
Property Types
Is property tax charged to minor children? Understanding this issue is not as difficult as it seems. But only if it’s good to understand what you have to deal with.
What categories of real estate exist? What are tax benefits?
Real estate includes:
- rooms;
- apartments;
- houses;
- cottages;
- land;
- garages;
- parking spaces for vehicles;
- construction in progress;
- non-residential premises.
In addition, when calculating property taxes, shares in the listed property will be taken into account. Accordingly, it is not necessary to own the entire object. To tax it is enough to have at least some share of the property.
Principal payers
Most families are interested in whether minor children pay property taxes. A similar question arises because not everyone understands the features of tax legislation.
According to the Tax Code, all able-bodied citizens must pay for their property on time. In addition, any landlord without fail transfers funds for the property.
But what about the children? After all, this is the disabled segment of the population. Is property tax charged to minor children? And how to deal with such payments?
Tax tax
To correctly answer these questions, it is necessary to study the main nuances of the law. What do the Federal Tax Service say on the topic?
Property tax for minors is normal. Indeed, according to current laws, if there is property and its owner, then there will be a tax.
From the foregoing, it follows that children are not included in the number of beneficiaries. So, they will receive appropriate payment notifications. What to do with them?
Opinion of citizens
That is, employees of the Federal Tax Service consider that it is normal to demand taxes from a child. The population does not think so.
At a minimum, children do not have their own sources of income, and they are not responsible for their property. Banking operations are also not available to them. It sounds absurd, but some FTS require a tax on a one-year-old baby or a preschooler.
The Tax Code of the Russian Federation is partially on the side of ordinary citizens. Article 45 of this body of laws states that money should be transferred to the tax account by the owner of the property or its share. That is, a child. This is not possible for several reasons.
Firstly, as already mentioned, banking operations are not accessible to minors. Secondly, children, as we have already said, have no sources of profit. After all, minors are considered to be the disabled segment of the population.
Own funds
Are minor children taxed on property? As it was emphasized earlier, payment notifications to kids come. But, by law, a child must pay out of "his own pocket." Children do not have it and cannot be up to 16 years old. Only at this age do minors have the right to formal part-time jobs. Accordingly, they will have personal money, which they have the right to dispose of.
From the foregoing, the conclusion follows that you can not pay on bills. This opinion is shared by many citizens. But is it really so? And how to behave in one case or another?
Consequences of debt
They try to frighten individual citizens with the serious consequences of overdue taxes. As a rule, this is punishable by a fine. Its size is from 20 to 40 percent of the debt.
It is worth remembering that the measure studied can only be applied to persons after 16 years. Accordingly, a fine does not apply until the specified age. Intimidation is resorted only to force the family to tax payments.
To pay or not - that’s the question
Is there a property tax for minors? Yes, but there are problems with closing it. After all, children cannot make banking operations.
So that in the future there would be no problems, you still have to pay on the issued payments. Only parents should do this, not children. The main thing is to indicate in the comments to the payment that the transaction is recorded as a tax on the property of the child.
In legislative terms, such an act is somewhat contrary to the rules established in Russia. However, the tax debt for the child will no longer be. The tax will be fully paid at the expense of parental money. This practice is more and more common.
If there is no comment
Minor children must pay property tax. This is a fact that not every family knows about. Therefore, individuals cannot exclude problems with the Federal Tax Service.
There are transactions to pay off the tax debt on the child’s property, but they go to the tax authorities without comment. What to do under such circumstances?
It is necessary to contact the Federal Tax Service with payment documents and a birth certificate as soon as possible. By informing the service employees about the transaction against the tax in the name of the minor, you can simply wait for the funds to be transferred to the tax account you need. The main thing is to do it as soon as possible.
Due date
Do minor children pay property tax? Yes, but only through parents. Under no circumstances will they be able to make such transactions on their own.
How much time is given to the population to pay off property debts to the Federal Tax Service? The tax payment deadline is the same for all categories of taxpayers.
In 2017-2018, citizens must transfer funds to the state treasury as contributions for property before December 1. After this date, the citizen will begin to be credited. And for the children as well. With each day of delay in payment of interest the penalty increases.
That is why the parents of young owners should hurry up with the payment of accrued tax. Otherwise, the child may be sued.It sounds absurd, but sometimes such situations do occur.
Payment Methods
And how to pay the property tax of the child? To do this, you can use the standard methods of transferring funds to the Federal Tax Service.
Namely:
- make a bank transfer through the cash desk;
- internet banking transfer;
- via payment terminals or ATMs;
- via online wallets;
- bank plastic.
The main thing, as we have already said, is to indicate in the comments on the transfer that the money is transferred against property tax for a particular child. This is an extremely important nuance.
Finally
We found out how minor children pay property taxes. More precisely, whether they should do it or not.
Practice shows that more and more often the Federal Tax Service requires payment of property taxes from all taxpayers. Even with babies. On the one hand, it’s right - you have to pay for property. On the other hand, it is absurd to demand money from a child.
Therefore, their legal representatives must pay for the property of children. It is important to remember that parents of minors do not have any rights to children's property. Payments of tax type are free of charge. And this is a normal, though not entirely legal, phenomenon.
If the child received emancipation or acquired full legal capacity, he must pay property taxes. Such a minor is equal to citizens who are over 18 years old.