Due to tightening tax regime in the country, citizens are concerned about how additional benefits and deductions can be legally obtained. reference Information on rates and benefits for property taxes is in the Tax Code of Russia. To find out what property tax deductions are provided for by law for different categories of citizens, you need to understand how tax system in Russia.
The tax system in the Russian Federation is a mechanism for collecting duties, taxes and other obligatory payments from taxpayers. Property fees, as an integral part of the taxation system, are regulated by Ch. 32 h. 2 of the Tax Code.
The structure of taxation includes the following types of tax deductions:
The objects for taxation are property, income, profits, expenses of a private individual, individual entrepreneur or company, and other benefits received by a person that can be valued.
Taxes in Russia are required to pay all citizens
The tax hierarchy adopted in Russia has 3 levels:
Local - paid by the population to the local budget - territorially. Established by representatives of local government. This group includes according to Art. 15 of the Tax Code of the Russian Federation tax on land and property, sales tax, advertising, donation and inheritance.
Regional - operate on the territory of the subject of the Russian Federation. This category is pursuant to Art. 14 of the Tax Code of the Russian Federation gambling, transport and on the property of the organization.
Federal - operate on the territory of Russia. They have the same size for all subjects of civil legal relations. They form the bulk of the fees. To them, according to Art. 13 of the Tax Code of the Russian Federation, include indirect - VAT, excises and direct, such as on personal income tax, on the profit of an organization, other taxes and duties.
Important! Property refers to local taxes. This means that their size varies from region to region. Thus, the transport fee for small cars in Moscow ranges from 25 to 35 rubles. for 1 horsepower, depending on the period of operation of the vehicle, in Volgograd - 20 rubles, and in Novosibirsk - 10 rubles *
Paying taxes is the duty of every citizen
The purpose of property taxation of citizens is the formation local budgets and budgets of subjects of the Russian Federation. Social programs are implemented at the expense of the collected funds. These include the improvement of roads, the construction of kindergartens and schools, the maintenance of urban infrastructure, etc.
This type of fee is paid from the property of individuals. The basis for payment is a consolidated register that records information about the property of citizens through the registration authorities.
Important! All citizens who have officially formalized their ownership of movable and not movable property, must pay the established amounts in accordance with Part 2 of the Tax Code of the Russian Federation.
The property taxed by the tax authorities includes the private property of citizens:
They are paid either at the place of residence or at the place of actual location of the object of taxation.
Example: if a person lives in Moscow, but is registered in the city of St. Petersburg, then the tax is calculated by the inspectorate of St. Petersburg.
Important! The due date for payment of debts on property taxes is December 1. The basis for payment is Tax Office from the relevant authority. Notifications are sent from the beginning of April to the end of November, i.e. one month (30 calendar days) before the due date. It is easy to track the status of the account in the public tax portal, or on the State Services.
The rates are approved according to the tariffs established in the regulatory documentation, which are developed by representatives of municipalities. A complete list of rates by year is presented on the website of the Federal Tax Service in the section with reference information. You must select the type of duty, period and region (the code is already in the system), click "find", and the form will be filled in automatically. In addition to the amount, the site indicates the document on the basis of which the payment is made.
For example: in St. Petersburg and Moscow, a system is used that is calculated in relation to the cadastral value of taxable objects.
Rates for people must not exceed:
Benefit from all major types of property
Privileges do not apply to facilities under construction and property that is more expensive than 300 million rubles.
Important! The deduction is available at choice from each taxable type of property owned by the person.
For example, if a pensioner Ivanova O.V. has 2 apartments, 3 garages and a room in a communal apartment, then she has the right to demand payment from only one apartment, one garage and a room.
Since the tax on property of persons is of a local type, regional authorities have the right to independently establish additional types of benefits. There are no such additional benefits in Moscow.
In order for a citizen to be able to receive the deduction due, you must:
To provide benefits, you must send a personal military ID or certificate to the tax office, and if not, a certificate from the institution in which the relevant rank and position are registered.
The following benefits apply to people with different disability groups:
Such citizens have their own privileges: this is the absence of a fee when registering an individual entrepreneur, and the ability not to pay duties when using a small car, and benefits when receiving medical care. However, the personal income tax benefit for a disabled person of the 3rd group of a general disease is not provided for by law.
Unfortunately, according to the Tax Code of the Russian Federation, benefits for families with many children are not provided at the state level. However, they are subject to deductions in accordance with paragraphs. 3,4,5 and 6 st. 403 of the Tax Code of the Russian Federation.
For example, 20 m2 - from an apartment and 40 m2 from the area of \u200b\u200bthe house - the size of the tax deduction.
Benefits for companies
As for organizations and individual entrepreneurs, their property is tax-free if it is included in fixed assets in accordance with Art. 374 of the Tax Code of the Russian Federation. This OS must:
Note! In this case, the OS can bring income to the owner.
According to Art. 381 of the Tax Code of the Russian Federation, benefits are established for organizations:
Preferential is movable property registered after 01/01/2013.
To receive its benefit, the organization must prepare a tax return.
Previously, declaration KND 1152026 required 2010257 decryption of property tax benefits. Under this code, benefits were assigned in accordance with paragraph 25 of Art. 381 of the Tax Code of the Russian Federation. In the reporting for the 1st quarter of 2018, this code does not need to be applied. Now line 160 from section 2 is filled in as follows:
A sample of filling is presented on the website of the Federal Tax Service.
Benefits for shoulder straps
Important! If the owner of the apartment is not a beneficiary, but lives with him, for example, his family member - a pensioner or a disabled person of group I, the benefit is not provided to this owner. Only in one case, the payment is made: if the person is both a beneficiary and the owner of the apartment.
Thus, property taxes are provided to various categories of Russians. To provide an individual with benefits, he must submit the necessary application for a tax deduction to the Tax Inspectorate.
* Tariffs are valid as of 07/09/2018.
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Tax exemption is one of the types of tax benefits provided to taxpayers subject to certain grounds and conditions. In this article, you will learn about all the possible benefits for property taxes for individuals.
These preferences are provided for by the Tax Code of the Russian Federation and apply to the entire territory of the Russian Federation. They cannot be canceled by decisions of regional and local authorities. Can be installed not only federal taxes but also regional and local.
They are established by the laws of regional authorities, along with federal benefits. They are valid only for taxpayers of the region where this or that tax is established and put into effect.
They are established by the authorities of municipalities and are valid only on the territory of the municipality where the property of the taxpayer is located. These benefits are established by local taxes, which include land and transport taxes, sales tax.
Let's take an example of what benefits and for which taxpayers are currently established for property taxes: transport, land and property taxes, and also briefly define what such a benefit is as a tax deduction and who is entitled to it.
The tax for vehicles in possession is regional, and therefore preferences for it can be established at the level of the Russian Federation and its subjects.
The federal exemptions for this tax depend solely on the type of vehicle and the power of its engine. The Tax Code of the Russian Federation does not provide for other grounds (classifying the owner of the vehicle as a privileged category of citizens, etc.), but it makes it possible, establishes additional benefits directly to the authorities of the region.
So, for example, according to the Tax Code of the Russian Federation, passenger cars of disabled people with a capacity of up to one hundred Horse power, boats (oar and motor, if the latter have an engine with a power of not more than five l / s), stolen cars (if the theft is confirmed by a certificate from the Department of Internal Affairs), special equipment owned and used in the activities of agricultural producers, sea and river fishing vessels and a number of others TS listed in the Tax Code of the Russian Federation.
Regional authorities may provide benefits for such categories of taxpayers as low-income citizens, large families, heroes of the USSR and the Russian Federation, veterans and invalids of the Second World War and other military and military operations, owners of cars with a low power engine, etc. You can learn more about transport tax benefits in the article dedicated directly to the benefits of this tax.
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Due to the fact that this payment classified as local, preferences (benefits) can be established both at the federal and local levels. Article 395 of the Tax Code of the Russian Federation provides a complete list of payers exempt from taxation by this payment.
In relation to a number of taxpayers, it is possible to reduce the tax base by the established amount of 10,000 rubles.
Unlike other payments for property owned, this tax differs according to the subjects of law from which it is levied and, accordingly, is divided into a tax on the property of organizations and separately on the property of individuals. Moreover, the tax on the property of citizens is local, in connection with which the benefits for it are determined by the laws of local authorities, and the payment on the property of organizations is regional, on the basis of which the categories of beneficiaries are determined by the subjects of the Russian Federation.
As for the tax for individuals, the Tax Code of the Russian Federation establishes a rather wide list of citizens subject to exemption from payment this payment, in particular, they include veterans of military and military operations, disabled people (1 and 2 gr.), Heroes of the Soviet Union and the Russian Federation, military personnel dismissed from service (at least 20 years of service), pensioners, etc.
For legal entities, tax exemption is allowed for such taxpayers as religious organizations and organizations of the disabled, organizations involved in the production of pharmaceutical products, etc.
FROM complete list benefits for legal entities and citizens on property tax can be found in a separate article: “Who is exempt from paying property tax on individuals and legal entities?”
The right to reimbursement of expenses on certain grounds (purchase of real estate and other property, payment for education or medical services, insurance and pension contributions, etc.), according to general rule, is a benefit for the working population of the Russian Federation. Citizens of the Russian Federation who have earnings from which they or their employers deduct income tax can receive it.
Thus, those citizens who do not work officially cannot receive a benefit, with the exception of pensioners, to whom the legislation has given the right to transfer the balance of the deduction three years ago, but only by property deductions. They cannot receive social, standard and other types of deductions if they do not have an additional source of income other than a pension.
For details on what types of deductions are available to retirees, see the following article: "Tax deductions for retirees."
law03.ru
Interview with the head of the Interdistrict Federal Tax Service of Russia No. 18 for the Chelyabinsk Region Marina Vaganova.
Payment term property taxes- December 1, 2017. Mass distribution of tax notices began in July and will be completed by October.
- Marina Nikolaevna, tell us, did something change in 2017 when calculating the tax on property of individuals?
On the territory of the Chelyabinsk region, from January 1, 2016, the tax base for the tax on property of individuals is determined based on cadastral value objects of taxation.
- What is the object of taxation?
Residential building, residential premises (apartment, room), garage, parking place, single immovable complex, construction in progress, other buildings, structures, structures, premises (in respect of which the cadastral value is determined).
- Who pays property tax?
Tax is charged individuals- owners of objects of taxation.
In 2017, the tax calculation is carried out according to the formula: H = (H1 - H2) x 0.2 + H2, where H is the amount of tax payable, H1 is the amount of tax calculated as the percentage of the cadastral value of the object corresponding to the tax rate, H2 - the amount of tax calculated on the basis of the previously established inventory value of the object (if any), 0.2 - coefficient. The formula does not apply to objects included in the list in accordance with Article 378.2 of the Tax Code of the Russian Federation.
To calculate the tax on the website of the Federal Tax Service of Russia www.nalog.ru, there is an electronic service "Tax Calculator - Calculation of Land Tax and Personal Property Tax".
- How to find out tax rate?
Tax rates are set by regulations legal acts representative bodies of municipalities. Information on rates is presented in the Internet service of the Federal Tax Service of Russia "Reference information on rates and benefits for property taxes"
Who is exempt from property tax?
Tax exemptions are established by the Tax Code of the Russian Federation in relation to 15 categories of taxpayers, including disabled people of groups I and II, pensioners, individuals - in relation to outbuildings or structures, the area of \u200b\u200beach of which does not exceed 50 square meters. m., etc.
The tax relief is granted only in respect of one object of taxation at the choice of the taxpayer of the following types of objects: an apartment or a room; House; garage or parking space, utility building or structure, premises or structure specified in subparagraph 14 of paragraph 1 of Article 407 of the Tax Code of the Russian Federation. Information on the benefits established by local authorities can be obtained through the Internet service of the Federal Tax Service of Russia "Reference information on rates and benefits for property taxes".
- How to find out the tax base?
The tax base is defined as the cadastral value (hereinafter referred to as the CV) of the object of taxation. At the same time, the tax base is reduced in relation to the apartment - by the value of the COP 20 sq. m., rooms - by the size of the COP 10 sq. m, a residential building - by the size of the COP 50 sq. m. Information about the COP can be obtained on the Rosreestr website (http://maps.rosreestr.ru/Portalonline).
- What to do if the tax notice has not arrived?
Users of the "Personal Account of the Taxpayer for Individuals" will receive tax notices in electronic form, and you can also contact the inspection in person. The service allows you to pay the tax online, and if there are inaccuracies in the notification, you can report it to the tax authority online. If you have any questions, you can contact the contact center of the Federal Tax Service of Russia at the toll-free number 8-800-22-222-22.
Check and pay your taxes and legal debts can be done online through the Unified Portal of State and Municipal Services gosuslugi.ru. You can pay for services directly from your mobile, automatically receive notifications of new fines and debts.
Do you know what property tax benefits (for transport tax, land tax and personal property tax) are valid in your region, municipality? Where can I get detailed information on this issue?
You can also learn about the provision of property tax benefits from the tax notice or use the service " Personal Area taxpayer for individuals. To obtain a registration card and access to this service, the taxpayer must personally apply to any inspection of the Federal Tax Service of Russia with an identity document.
What else?
It turns out that you don't have to look far for the answer. There is a special electronic service on the website of the Federal Tax Service of Russia. It is called "Reference Information on Rates and Benefits for Property Taxes". With its help, you can learn online everything about the regulations that establish payment deadlines, tax rates and benefits.
Taxpayers should remember that the procedure for granting benefits is declarative in nature. This means that you need to present yourself in tax office, at the place of registration of the object of taxation (land, transport, real estate) an application and documents confirming the right to a benefit.
Then the recalculation of the specified taxes will be made, but not more than for the previous three years.
For example, pensioners receiving pensions in accordance with the pension legislation Russian Federation exempted from paying personal property tax. In order to receive a benefit on this tax, citizens upon retirement must apply to the tax office with a pension certificate and a corresponding application. You can find out the address of the tax authority using the "Address and payment details of your inspection" service.
In the future, if the taxpayer does not change his place of residence, the submission of such an application is not required again.
With regard to land tax, in some cases, the exemption must be confirmed annually. For example, if disability is confirmed annually in accordance with the re-examination procedure, it is also necessary to submit an application to the tax authority with a new supporting document every year.
Car owners are required, as you know, to pay transport tax.
It is calculated on the basis of information provided by the traffic police.
Transport tax is not charged in case of deregistration of the vehicle in the registration authorities; or if the car is wanted, provided that the fact of car theft is confirmed by the original certificate of theft issued by the bodies of the Ministry of Internal Affairs of Russia.
Therefore, having sold your car, you should not forget to remove it from the registration with the traffic police in a timely manner.
The Federal Tax Service of Russia recommended that citizens who in 2017 for the first time arose the right to a tax benefit real estate or Vehicle, declare it to any tax authority before May 1, 2018. This deadline is due to the fact that later the department will start preparing tax notices for sending based on the available data, and information about the benefit may not be taken into account when calculating the tax, which will require it to be recalculated in the future.
You can apply for a tax benefit by any convenient way: through the "Personal account of the taxpayer for individuals" on the website of the Federal Tax Service of Russia, by mail or by contacting the tax office in person.
The tax authorities emphasize that if an application for a tax benefit was previously sent to the tax authority and it did not indicate that the benefit would be used for a limited period, it is not required to re-submit the application.
As a reminder, we currently have the following benefits:
What is the procedure for recalculating the amount of tax in the event of an application for tax relief? Learn from "Encyclopedias of decisions. Taxes and contributions"internet version of sisystems GUARANTEE. Get for 3 days for free!
At the same time, the regions may establish additional tax incentives for individuals for transport, land taxes and property tax. You can get acquainted with the full list of tax benefits (tax deductions) for all property taxes in force for the tax period of 2017 in the "Reference information on rates and benefits on property taxes" service on the official website of the Federal Tax Service of Russia.
As a general rule, taxpayers must pay the tax on property of individuals for 2017 no later than December 1 following the expired tax period(). A similar period is provided for transport () and land () taxes. But given that this year December 1 falls on a day off (Saturday), taxes must be paid before December 3 (Monday) inclusive.
In Russia, in accordance with the law, citizens of certain categories can receive tax benefits in relation to the private property of individuals.
The tax is calculated depending on the cadastral, and not the inventory value of the property.
A description of this tax, as well as the benefits due to its payment, can be found in federal law No. 2003-1 "On taxes on property of individuals"(9.12.1991), which by now includes a number of amendments and changes. Also, in sufficient detail the information necessary for owners is contained in the Tax Code of the Russian Federation (Articles 399-409): on payers, objects of taxation, tax rates, benefits, the procedure for determining property tax and its payment, etc.
The property tax is calculated for individuals in the inspectorate at the location of the objects owned, after which a tax notice is sent to the owner, which indicates the amount and tax calculation data.
Owners are now tax notice a single form that reflects data on transport, land taxes and property tax of individuals.
In the line corresponding to the property tax, you can see data on the year of calculation, taxable property and its location, the size of the tax base, rate, share in the right, benefits and the total tax amount. Information about the property held by citizens is contained in the bodies of Rosreestr.
This type of tax applies to the following property: apartments or rooms, houses, garages, cottages, as well as other buildings. The tax is also calculated on shared ownership with the participation of the above objects.
Until 2016, the inventory value of taxable objects as of the beginning (January 1) of each year served as the tax base for calculating the tax on their property for individuals. To know inventory value property for the period up to January 1, 2013 can be in the offices of the BTI (an appropriate certificate is issued). The information provided on the website of the Federal Tax Service of Russia will help you find out the tax debt.
In some cases it happens property tax recalculation citizens for previous years towards an increase in the amount. This is due to an increase in the inventory value of real estate and untimely filing necessary information from BTI. It should be noted that recalculation is allowed for no more than three years.
If it is necessary to calculate the tax in relation to fractional ownership , then each proportionate share is taken from a certain citizen (determined by multiplying the inventory value of the object by the corresponding share). The tax on common joint property is divided equally among all owners.
It is not uncommon for citizens to not be notified of the need to pay taxes. government bodies on time with appropriate notifications. Then they are required to pay no more than three years prior to receiving a notification from the tax office. For overpaid tax, owners can be carried out refund according to established order.
Tax rates for the property of individuals are approved by local governments, and regional laws, when it comes to Moscow and St. Petersburg.
At the same time, rates cannot exceed the limits set at the federal level. The website of the Federal Tax Service will allow you to get acquainted with local tax rates in more detail when referring to the relevant section.
On the determination of the tax rate The considered type is influenced by factors such as the inventory value and the very number of objects owned by one owner. In the latter case, the calculation proceeds from the total value of the property.
In order to determine the tax rate applicable to a particular property object or objects, it is necessary to know them. total inventory value, which will also be multiplied by the deflator coefficient, which is equal to 1,425 .
For 2019, the calculation of property tax was applied reduction factor 0.4 with the exception of real estate related to the field of trade, Catering and household services.
Starting from 2015, in some constituent entities of the Russian Federation, this tax of citizens is calculated by cadastral value objects. Gradually, until 2019, it is planned to calculate the tax base based on the cadastral value in all regions without exception. You can find out this value in the authorities and on the Rosreestr website. It is also permissible to challenge the value of the property if the owner does not agree with it.
If the tax is calculated on the basis of the cadastral value, then the following are provided: tax deductions in relation to various residential facilities: rooms - 10 sq.m.; apartments - 20 sq.m.; houses - 50 sq. m.
In addition, the authorities of cities such as Moscow, St. Petersburg and Sevastopol have the right to increase the amount of tax deductions.
If the tax base is negative, it is assumed to be zero for the convenience of calculating the amounts that will need to be paid to citizens in order to comply with tax laws.
Property tax at cadastral value assumes a three-level rate:
At the same time, regional authorities can reduce the rate to 0 or raise it to 0.3%.
In order to avoid a sharp jump in the tax burden in the regions until 2019, a rule will be applied according to which the tax will increase annually by no more than 20%, after which this coefficient will be canceled.
Property tax is subject to accrual to citizens every year and the basis for certain values is data on the value of real estate, taking into account the coefficient, which is called the deflator to take into account inflationary trends in the economy. Tax payment must be made no later than 1 December of the year following the tax year.
Per late payment interest may be charged on the amount of the arrears. For non-payment of tax, a citizen can be fined, subject to confiscation of property, and in some cases - criminally liable.
Period, for which property tax is paid, is determined from the time of its acquisition:
tax incentives subject to this tax detailed regulation with the help of article 407 of the Tax Code of the Russian Federation.
The tax exemption is the following categories of citizens:
Objects of preferential taxation may perform:
Privileges provided for the entire amount of tax levied on the object owned. Also, it should not be used by the owner in business activities.
To exercise your right to a personal property tax credit, you must provide any tax authority with the following: the documents: an appropriate application, passport, pension certificate, title documents for property, technical or cadastral passport object.
However, if statement for a benefit was issued by a citizen before December 31, 2014, there is no need to re-submit documents. If a citizen could not exercise his right to benefits on time, then he has the right to apply to the tax office with a request to recalculate the amount of tax and return overpaid Money(no more than three years).
If a citizen who is entitled to tax benefits has several objects of taxation, then benefits are provided in relation to an object of one type to choose from. Until November 1 of the year, which will be the tax period for applying the benefit, beneficiaries provide a notification of the selected objects of taxation for the purpose of assigning benefits for the property tax of individuals. If the relevant notification is not provided in time, the tax benefit will be assigned to one object of each type, for which the tax amount will be maximum.
AT tax code a number of benefits for pensioners. This category of citizens can receive benefits (tax exemption) regarding the following objects of taxation:
The right to a benefit is given to pensioners in relation to one of the objects for each category, for example, if a citizen owns an apartment, a summer house and a garage, then he is completely exempt from paying property tax to individuals. persons. If a citizen has two houses, then in relation to one of them, he will have to pay a tax on his choice.
However, there are cases when pensioners are required to pay taxes to the state:
In a relationship land plots tax benefits for pensioners are established by the authorities of each individual region, in order to receive detailed information You must contact the local branch of the Federal Tax Service.
Local authorities also have the right to determine additional categories of beneficiary citizens, for example,.
Actual changes in the calculation of property tax are presented in the following video:
