Electronic service of the FTS "Background information about the betting and benefits on property taxes" will help to find out what benefits are in your region. Check your property tax benefits Property taxes and benefits

In Russia, in accordance with the legislation, citizens of certain categories may receive tax breaks in relation to the private property of individuals.

The accrual of tax is dependent on the cadastral, and not an inventory value of the property.

The legislative framework

Description of this tax, as well as relying in connection with its payment of benefits, can be found in Federal Law No. 2003-1 "On Taxes on Property of Individuals" (9.12.1991), which is currently involving a number of amendments and changes. Also, the information is also sufficiently detailed information in the Tax Code of the Russian Federation (Articles 399-409): about payers, tax facilities, tax rates, benefits, procedure for determining property tax and its payment, etc.

The property tax is calculated by individuals in the inspection at the location of the owned objects, after which the owner is sent to the tax notice, which indicates the amount and data of the tax calculation.

Now the owners receive tax notification Unified form, which reflects data on transport, land taxes and property tax of individuals.

In a string corresponding to property tax, you can see data on the year of calculation, taxable property and its location, the amount of the tax base, rate, shares in the right, benefits and the final amount of the tax. Information about the citizens existing in citizens is contained in the Rosreestra bodies.

This type of tax is valid for the following property: apartments or rooms, houses, garage, cottages, as well as other buildings. The tax is calculated on equity ownership with the participation of the above objects.

Until 2016, in the tax base, in order to calculate the individuals of the tax on their property, the inventory value of the taxable objects as of the beginning (January 1) of each year was served. To find out the inventory value of the property for the period up to January 1, 2013, you can in the BTI departments (the relevant reference is issued). Check out the payment debt will help the information provided on the website of the FTS of Russia.

In some cases occurs recalculation of property tax Citizens for previous years in the direction of increasing the amount. This is due to an increase in the inventory value of real estate objects and late submission of the necessary information from the BTI. It should be noted that recalculation is allowed no more than three years.

If you need to calculate the tax against dolly ownership, each commensurate share of its proportion of a certain citizen is taken (determined by the work of the inventory value of the object to the appropriate share). Tax on overall joint ownership is divided into all owners of the same parts.

Often the situation when citizens were not notified of the need to pay the tax by government agencies on time using relevant notifications. Then they are obliged to pay no more than three years preceding the receipt of notification from the tax. For overcalable tax owners can be implemented return of funds according to established order.

Tax rates

Tax rates regarding the property of individuals are approved by local governments, and regional laws, if it comes to Moscow and St. Petersburg.

At the same time, the rates cannot be higher than those limits that are installed at the federal level. The FNS website will allow you to familiarize yourself with local tax rates in more detail when accessing the relevant section.

On the determination of tax rate The species under consideration affects such factors as the inventory value and the number of objects belonging to one owner. In the latter case, when calculating proceed from the total value of the property.

To determine the tax rate applied to a specific property or objects, you need to know them total inventory valuewhich will also be multiplied by a deflator coefficient that is equal to 1,425 .

For 2019, the estate tax calculation was applied lowing coefficient 0.4 With the exception of real estate objects related to the field of trade, catering and domestic service.

Starting from 2015 in some subjects of the Russian Federation, this tax of citizens is calculated in 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 amount in the bodies and on the Rosreestra website. It is also permissible to challenge the value of the value of the property, if the owner does not agree with it.

If the tax is calculated by cadastral value, the following are envisaged tax deductions For various residential facilities: Rooms - by 10 sq.m.; apartments - for 20 sq.m.; Houses - by 50 square meters. m.

In addition, the authorities of such cities like Moscow, St. Petersburg and Sevastopol are entitled to increase the amount of tax deductions.

With a negative value of the tax base, it is taken equal to zero for the convenience of accrued amounts that will need to pay citizens to comply with tax legislation.

Cadastral property tax assumes a three-level rate:

• 0.1% - relating to residential buildings and other premises for accommodation, garages, machine-spaces, as well as objects that are not yet honored;
• 0.5% - for all other objects;
• 2% - for elite expensive real estate, the cadastral price of which is more than 300 million rubles, as well as shopping centers.

At the same time, regional authorities can reduce the rate to 0 or increase it to 0.3%.

To avoid a sharp jump in the tax burden in the regions until 2019, the rule will be applied according to which the tax will increase annually no longer than 20%, after which such a coefficient will be canceled.

Tax Terms and Periods

The property tax is subject to accrual of citizens every year and the basis for certain values \u200b\u200bis data on the value of real estate, taking into account the coefficient, which is named by the deflator for accounting for inflation trends in the economy. Tax payment must be made Not later than December 1, the year followed by the calculation of the tax.

Per untime payment Cancellation may be accrued in the amount of arrears. For non-payment of the tax, a citizen may be fined, to undergo confiscation of property, as well as in some cases, has been criminally liable.

PeriodFor which property tax is paid, determined since its acquisition:

1. If the object is owned for a whole year, then the same period is taken as a basis.
2. In case of ownership of property less than a year, the tax is paid from the month of registration of ownership.
3. Upon receipt of inheritance - from the month of its opening.
4. If the property has been recently erected, the tax must begin to pay from the beginning of the year, which is counted under the year of construction.
5. In the case of the sale, destruction or destruction of property, the tax charge ceases from the beginning of the month, in which the property has not belongs to the owner or ceased to exist.

Who are tax benefits and in what size

Tax benefits for this tax are subject to detailed regulation using Article 407 of the Tax Code of the Russian Federation.

Exemption from paying tax relies next categories of citizens:

Facilities of preferential taxation can perform:

• apartment or room in the apartment;
• special premises or structures used for creative activities;
• economic structure or construction, less than 50 square meters. m on land for personal subsidiary, country farm, gardening, gardening or IZhS;
• garage room or machine-space.

Privileges provided For the entire amount of tax, which is subject to an object owned. Also, it should not be used by the owner in business activities.

To realize your right to tax benefit against personal property, the following should be provided in any tax authority. documentation: appropriate statement, passport, pension certificate, guidelines for property, technical or cadastral passport of the object.

However, if statement The benefits were issued by a citizen until December 31, 2014, it is not necessary to submit documents. If a citizen could not use his right to take advantage of the benefits in time, he was entitled to apply to the tax requesting the amount of tax and return overlaid funds (no more than three years).

If a citizen who has tax breaks, are available several objects of taxationThe benefits are provided with respect to the object of one type of choice. Until November 1, the year, which will be a tax period of use of benefits, beneficiaries provide notice of selected tax facilities for the appointment of benefits on property tax. If the appropriate notification is not given on time, tax breaks will be assigned to one object of each species, according to which the amount of tax will be maximum.

The tax code provides for a number of benefits for pensioners. This category of citizens may receive benefits (exemption from the payment of tax) regarding the following objects of taxation:

The right to the benefit is given to pensioners in relation to one of the objects for each category, for example, if the citizen is incense with the apartment, cottage and garage, he is completely exempt from the payment of property tax. Persons. If a citizen has two homes, then in relation to one of them, he will have to pay the tax.

However, there are cases when pensioners are required to pay taxes state:

1. If the cost of the property will exceed 300 million rubles;
2. Property for which there could be tax benefits is used in business activities.

In relation to land plots for the payment of tax for pensioners, the authorities are established by the authorities of each individual region, to obtain detailed information, it is necessary to contact the territorial separation of the FTS.

Local authorities have the right to identify additional categories of beneficiaries, for example,.

Actual changes in the accrual of property tax are presented in the following video:

This article discusses the issue of transport tax, the features of its accrual, as well as who can expect tax benefits on transport tax and under what conditions.

General Transport Tax Information

Transport tax is the type of fees accrued for the operation of vehicles and the owner paid. At the legislative level, the tax was approved in 2003, since then citizens and organizations, in whose property there are transportation taxes, which should pay a certain amount of money once a year once a year in the country's budget. The funds obtained are assumed to be directed to the restoration of roads, an increase in the efficiency of road regulation.

The taxpayer recognizes a person with documents proving the right to own transport. If there are several vehicles in its property, the tax is paid for each of them separately.

Transport tax refers to regional feesTherefore, the conditions and terms of its payment, its size, as well as the categories of citizens who are laid, are determined by local authorities that complement federal norms and not contradictory them. The difference in the amount of tax between the constituent entities of the Russian Federation can reach tenfold.

The value of the collection increases annually, but tax benefits are growing. So far, the FNS will not receive documentary evidence of the presence of rights to benefit, a citizen will receive a notification from the tax services. A legal frame calculates the amount to pay on its own, writes data to the declaration and pays tax.

Calculation of the size of the transport tax is carried out depending on the power index of transport: the higher it is higher, the greater the size of the collection. There are installed capacity ranges and a collection rate for each horsepower machine. The vehicles specified in the list of Art are falling down under this tax collection. 357 Tax Code.

Tax benefits on transport tax for individuals

Individuals receive a notification about the payment of transport tax calculated by the FTS officers based on the data obtained in the traffic police. It should be borne in mind that for the vehicle sold and not taken into account in the traffic police will pay the previous owner until the new actual owner of the car re-registers it on itself. However, if the power of attorney was issued until 29.07.2002, the tax is paid by a trustee.

Until January 1, 2016. A month in which transport was registered, and the month in which he was removed from the register was considered complete months for taxation. After this date, if the specified actions were made to the 15th day of the month, the tax is calculated for an incomplete month. The extreme day of payment of the collection for individuals is the first of December.

For individuals, federal (currently operating throughout the country) and regional (limited territory of the Directory of the Russian Federation) are privileged benefits for transport tax. The list of federal taxes, we will indicate below in this article, and regional relief needs to be specified in the local FTS bodies.

Unlike Jurlitz, the physical benefits of movable property benefits should simply come to the nearest tax and leave a statement, making copies of papers, proving the existence of rights to benefit. After that, the FTS will not send notifications about the payment of tax, and independently submit a declaration every year with explanations of the reasons for non-payment of taxes do not need.

Transport tax benefits for legal entities

In a situation with the transport of organizations it does not matter, it is used in the production process or not, only the fact of ownership of them is important. The obligation to pay tax tax arises when a legal entity owns one of the following movements:

• Land transport: auto, motorcycle, bus, minibus, snowmobile.
• Water transport: yacht, boat, hydrochlor.
• Air transport: helicopter, aircraft.

There are some other types of taxable transport, which is used by legal entities. Transport information is sent to the FNS by registering bodies, such as traffic police, in case of ownership of a terrestrial section of transport.

The organization is not obliged to pay tax on:

1. Auto, equipped with a special way for disabled people;
2. Transmitted by the social protection of citizens a car with an engine of less than 100 hp;
3. Agricultural machinery and equipment for transportation of agricultural products;
4. Transport for military needs;
5. Falling apparatus for transporting heavy patients honey. institution;
6. Water transport, which is listed in the international register of ships;
7. Ships for crafts;
8. Ships to detect natural resources at the bottom of the sea;
9. Boats with oars or motor no more than 5 hp

In addition, as in the case of individuals, the transport tax is not paid for the former owner of the stolen transport if it has confirmed the fact of theft of papers.

An example of tax breaks on transport tax

Conditions:LLC "Farmer" is engaged in the cultivation and sale of vegetable crops, as well as the production of cells for birds. The organization has tractors and trucks for the transportation of manure. The company's revenues for the calendar year are equal to 900 thousand rubles, from them from the sale of vegetables received 700 thousand rubles, the remaining 200 thousand earned from the sale of cells for birds. It is necessary to deal with whether the right "farmer" does not pay transport tax.

Calculations:Calculate the share of income, which falls on the implementation of agricultural products. We use the formula:

DSH \u003d VSHP: s * 100% ,

DSH - share of income from agriculture;

VSHP - revenue from agricultural products;

OV - overall revenue.

Substitute meanings: DSH \u003d 700 000: 900 000 * 100% \u003d 77.78%

Conclusion: LLC "Farmer" has the right not to list the tax on tractors and trucks, because the share of income from products, in the receipt of which agricultural machinery participated, exceeds half of all the cash revenues of the company.

List of tax breaks

Consider a list of all transport tax benefits. We note in advance that all the following benefits are applicable throughout the Russian Federation exclusively to transport, the engine capacity of which is not more than 200 hp

To get benefit, you need to independently come to tax with documents proving the taxpayer's belonging to the preferential category of individuals, and write an application for the provision of benefits.

To get a benefit on the basis of controlling a special type of transport, the taxpayer comes into account and sends a declaration in the required time. In it, he indicates the reasons why will not list the amount of the collection, and makes paper proving its right to non-payment of the tax.

Transport tax benefits for pensioners

Pensioners need to remember that the ability to obtain benefit from transport depends on the subject of the Russian Federation in which it is registered. Only after clarifying information in the local tax, it is confident that the presentation of the documents proving the fact of achieving the retirement age guarantees exemption from transfer of tax to the budget. In various subjects of the Russian Federation, pensioners either do not pay this fee at all, or they receive discounts in the form of discounts, or the collection is canceled only by one transport or a certain type of movable property.

To officially issue a benefit, the pensioner should contact the FTS at the place of registration, fill out the application and bring the originals of documents proving its status of a pensioner. It will be necessary to designate its vehicle and the number obtained at the state. registration.

In addition, there are cases when, despite the lack of privileges for transport in the region, the pensioner still can get it, as it corresponds to one of the following requirements:

1. He has the title of the Hero of Socratrud, the USSR;
2. Has membership of the Society of Veterans, and then the right to exemption from the transport tax on the car operated during the workflow;
3. The pensioner may be a victim of the Chernobyl accident or have a radiation disease;
4. The pensioner may have disability and possess a motor up to 100 hp;
5. He may be the only parent of a family in which many children;
6. This can be reached the retirement age of a military spouse who died in the service.

Transport tax benefits in Moscow

It should be remembered that even if there are two times for non-payment of transport tax, it will not be possible not to list the tax on two cars at the same time. You will have to choose which one to tax, and what - no, here the owner chooses himself, which will be more beneficial to him. In addition, transportation with the engine capacity of more than 200 hp does not fall under the benefit, unless it belongs to a member of a large family.

Here is a list of persons who are exempt from transfer of tax on transport to the budget (in addition to those who receive benefits at the federal level):

1. Heroes of the Russian Federation and the USSR;
2. Veterans and people with disabilities who visited the Warm;
3. People having disability I and group II;
4. Persons who stayed in concentration camps;
5. Guardians and adoptive parents of children with disabilities (if any two, benefits are given only one of them);
6. Transport drivers, the power of the engine of which is no more than 70 hp;
7. People injured in space and nuclear tests;
8. Persons who helped eliminate the consequences of the Chernobyl accident;
9. People with radiation and affected by radiation;
10. Parent (only one of the parents) from the family, where many children (if the benefit did not immediately receive a family parent status with three (or more) children, it is possible to return an unnecessary paid tax);
11. The first five years after the registration of the transport, residents of Zelenograd zone may not list the tax.

In addition to all of the above, the tax is abolished for vehicles, which, according to the law, is not included in taxing. In 2017 pensioners are not beneficiaries in Moscow And they do not have the right to seek the accrual of benefits on transport tax. Also not appointed benefits for labor veterans (In some subjects, they pay half the tax amount).

For Muscovites online service on the site www.r77.nalog.ru.in which, filling out its personal data, you can learn about debts for some taxes, including transport. For convenience, there is a function of payment for the collection of a bank card through the site, after the work of which the taxpayer receives an extract from the bank account.

Federal Transport Tax Benefits

At the federal level, tax breaks were approved (that is, the complete lack of collection) for the following groups of citizens:

1. People with disabilities for which transport is converted to their special needs;
2. Owners of boats led by oral movement;
3. Owners of commercial courts;
4. Those who have been allocated by the social protection authority (engine power up to 100 hp);
5. Owners of agricultural machinery;
6. SP, who own vessels for passenger traffic (condition - this type of activity should be the only source of Entrepreneur's earnings);
7. Owners of drilling and meaning in the international register of ships;
8. Possessors of a floating or stationary platform;
9. Vehicle owners, which is in the hijacking.

It must be remembered that if a person owns several vehicles, it is exempt from tax pay only for those that fall under preferential conditions. For example, if a citizen who does not fall into the list of beneficiaries by age or another sign, there were two passenger cars, one of whom was banging, and he can prove the fact of theft documented, he will not pay tax only for the stolen car, on the second car A tax notice will come annually.

All other benefits will be regional, their list needs to be informed in the tax authorities in the field.

Regional Transport Tax Benefits

As already mentioned, additional benefits can be approved by the authorities in the field, the order and diversity of the Transport tax benefits differ from the subject to the subject of the Russian Federation.

Preferential conditions can be provided:

1. Government authorities and field authorities;
2. Societies of disabled;
3. Organizations for salvation, government and unitary enterprises;
4. Budget entities (schools, clinics, palaces of sports and culture);
5. Transport enterprises engaged in the transport of passengers;
6. Rukers, leshozam, housing and communal services, recycling companies;
7. Public associations;
8. Firms, delivering workers from home to work and back.

There are other types of benefits that will be discussed further.

What documents confirm the right to benefit from transport tax

It is necessary to apply for a transport tax benefits in the FTS at the place of registration of a car owner, where transport has been registered - no matter. If the owner of the transport has several grounds for receiving a tax discount or for full exemption from it, you can select only one at the discretion of the driver.

Submit documents to the tax in two ways:

• Personally attribute them to the reception department of papers or
• send documents by mail by registered letter notice.

FTS should receive the following package of documents from you:

1. A completed application for the provision of benefits indicating the grounds for obtaining it (if the taxpayer refers to beneficiaries, it is necessary to prove to belong to the special category of citizens exempted from the tax; if transport falls under funds, non-taxable tax, will have to prove this fact);
2. Information about the vehicle (first of all it is the power of the engine);
3. A copy of the Inn and the first two pages of the passport of the car owner;
4. A copy of the passport of the vehicle.

Refusal of transport tax benefits

Paragraph 2 of Article 56 of the Tax Code of the Russian Federation contains clarification of the taxpayer's right to refuse to provide him with the tax benefits to which it has the basis. To notify the FNS of the desire to discontinue getting a tax break, the tax authority provides an application with the designation of the period on which the suspension of benefits is issued. After considering this statement of the tax, the taxpayer will not be able to use the benefit until the end of the time interval that it indicated. Refusal of benefits can be issued for any number of full tax periods (for transport tax is a calendar year), but not for several months or, for example, one and a half or two and a half years.

If the application does not specify the period of non-use of benefits, its action is terminated indefinitely.

The consequences of the refusal of tax benefits are that the owner of the vehicle is not entitled to demand that the tax authority returns it overlaced taxes, since the written refusal of benefits suggests that there is no such overpayment.

Tax Borrowing Codes for Transport Tax

If in the law of the subject of the Russian Federation on transport tax or in another legislative regulatory legal act on taxes and fees of the relevant subject of the Russian Federation (will be established) similar benefits on this tax and other benefits in respect of which specific tax benefits are not specified in column 3, That in the tax declaration indicates tax benefits codes corresponding to similar transport tax benefits and specified in column 3.

Legislative acts on the topic

The acts are submitted by the following documents:

Typical errors

Error №1:The payment of transport tax (in the absence of rights to any benefits) for the full month in the case when the car was registered or was removed from accounting to the 15th day of this month.

Property tax of individuals (hereinafter tax) is a mandatory annual payment for ownership: an apartment or room; residential house; room or building, economic structure, garage or machine-place. The tax is calculated for each individual object. If the object belongs to several owners, the tax is determined, in proportion to shares for each owner.

What's new in 2015?

Previously, the tax on property of individuals was approved by federal and local laws. To give the importance of this tax in 2015 in the Tax Code of the Russian Federation (Tax Code of the Russian Federation) on the basis of the law signed by the President of Russia, chapter 32 appeared. It is called: "Tax on the property of individuals." This chapter allows municipalities and cities of federal significance (Moscow, St. Petersburg and Sevastopol) to increase real estate tax for individuals in order to replenish the local budget.

How did the property tax calculated before?

Since this is a local tax, it is listed in the local budget. As before, so now they consider and collect his tax authorities according to the laws of local authorities. Thus, the sum of the value of the value of the property of all its owners appears in the local budget. Each municipality independently appoints tax rates without going beyond the federal law. The cost of property was determined according to the inventory value - the amount necessary for the restoration of a residential building for a minus wear, taking into account the coefficients for each object. The inventory cost of objects was carried out every year a technical inventory (BTI) bureau. The tax was determined as an inventory value of the property multiplied by the tax rate.

What caused the introduction of coordinate changes?

The transition to the calculation of the tax from the inventory value to the cadastral is caused by the need to restore the principles of social justice and equality. So consider power. The calculation method is outlived, does not correspond to reality. It was created when there was no market relations in the country. In some cases, the inventory cost is many times lower than the market, as it does not take into account the indicators that significantly affect the value of the property. These are indicators such as the location of the object, its size. With such an assessment, one-bedroom apartment on the outskirts of the city may be more expensive than a five-bedroom apartment in the city center. And accordingly, the tax on the two-room will be higher, and it is unfair.

What changes made by chapter 32 of the Tax RF?

Since 2015, tax will calculate the tax authorities from the cadastral value of the property, which is calculated and is established by the Federal Cadastre and Cartography Service (Cadastral Chamber). Since December 2012, the cadastral value of apartments has grown several times and approached the market. Tax rates as before they can install local authorities, publishing local laws without going beyond the federal law.

How much will you have to pay?

To determine how much you have to pay for your property, you need to know exactly the tax base (the cadastral value of the object) on which the tax will be calculated and, of course, the tax rate. With tax rates, you can get acquainted in the decisions of local authorities on municipalities on their own. Information about the current rates and benefits on property taxes is located on the main page of the Site of the Federal Tax Service of Russia in the section Electronic Services. Service "Background information about rates and benefits for property taxes".
In most subjects, a minimum rate of 0.1% is accepted against residential facilities.
Tax base - cadastral cost - is also known and accessible to everyone.

How is the tax base determined?

Tax base is the cadastral value of the property that can be found on the site
Ruerastra. To do this, use the electronic service "Background Information on Real Estate Objects online". Information about the cadastral value of the property can be obtained free in the form of cadastral reference. For this you need:
1. Go to the rosreestr.ru website
2. Select the electronic service "Getting information from the GKN"
3. Order "Cadastral certificate of cadastral value for an object of real estate" on the object of interest.
4. Get an xml help file and an email access key, indicating it in the query
5. Using the electronic service "Checking Electronic Document", open a certificate.

And so go further. Suppose you have found the cadastral value of your object. But this is not a tax base. The legislation provides for a decrease in cadastral value for all citizens on the so-called deduction, in other words, the state frees part of the housing from the tax. For different categories, the law establishes the minimum deductions (local authorities can raise them)

* If there are 2 homes on one summer site, then the owners of "unified real estate complexes" will save on the deduction of 1 million rubles, regardless of the total area.

Examples of tax calculation

Flat

Area 57 sq.m, cadastral value 2 200 000, tax rate 0.1%
The cost of 1 square. M.: 2 200 000/57 \u003d 38 596
Tax base: 38 596 * (57 - 20) \u003d 1 428 052, where 20 sq. M
Tax amount: 1 428 052 * 0.1% \u003d 1428.05 rub.

Area 29 sq.m., cadastral value 1 100 000, tax rate 0.1%
The cost of 1 square. M.: 1 100 000/29 \u003d 37 931
Tax base: 37 931 * (29 - 10) \u003d 720 689, where 10 sq. M
The amount of tax: 720 689 * 0.1% \u003d 720.69 rubles.

House

Area 150 sq.m., cadastral value 5 500 000, tax rate 1%
The cost of 1 square. M.: 5 500 000: 150 \u003d 36 667
Tax base: 36 667 * (150 - 50) \u003d 3 667 700, where, 50 sq. M. -LGOT
Tax amount: 3 667 700 * 0.1% \u003d 3666.7 rubles.

Unified real estate complex (two houses)

Area 300 sq.m., cadastral value 8 000 000, tax rate 0.1%.
Tax base: 8 000 000 - 1 000 000 \u003d 7,000,000, where 1,000,000 benefits
Tax amount: 7,000,000 * 0.1% \u003d 7000 rubles.

In addition, when calculating the tax for 4 years, lowering coefficients will be taken into account by year. 0.2; 0.4; 0.6; 0.8. Thus, the increase in the tax will be gradual.

What is the worst for all citizens?

The new article 406 of the Tax Code of the Russian Federation identifies tax rates on property tax, which is calculated on the basis of cadastral value:

The law limits the rates framework that can be installed local authorities. In paragraph 3 of Article 406 of the Tax Code of the Russian Federation, the local authorities of the tax rate can be reduced to zero or increase, but not more than three times. As for "reduce", we do not even dream. But in the worst case for accommodation, we will have to pay at a rate of 0.3%. So the tax base will need to be multiplied by 0.003 and we will receive the amount that you will have to give every year to the municipal budget.

How do citizens themselves find out how much they have to pay?

To calculate the property tax on property facilities in different regions of the Russian Federation, it is possible to use the service of the Federal Tax Service of Russia "Preliminary calculation of property of individuals based on cadastral value". Service is located on the main page of the site of the tax service in the block "Tax on the property of individuals"
In those regions where the transition to the definition of tax from the cadastral value of the property, citizens may more accurately calculate how much their price tax will grow.

How much tax will grow in cities, especially in big?

The law will stronger the law for those who live in large apartments in the city center. If accommodation costs more than 300 million rubles, you will have to give 2% of the tax base. This is a significant amount. Some owners with an area of \u200b\u200bmore than 1000 sq.m. We'll have to pay within 5-7 million rubles per year - this is 100 or more than the adoption of the law. So we hope that the family budget of ordinary citizens with their modest square meters is not very injured with the introduction of a new method for calculating the tax.

How to check or challenge the cadastral cost of housing?

If the cadastral value turns out to be higher than the market price that we can determine about real estate transactions. If the Rosreestr made a mistake, for example, overestimated an apartment area or did not correctly appreciate it for some criterion, then the owner of the apartment may apply to the court. For example, if the assessment does not pay attention to the fact that the house is in the industrial zone, or for several years, there is no overhaul, there is no children's playground in the courtyard, and several kilometers to the nearest school and clinic, the court can again recognize such an assessment unreasonable. The statement on the revision of cadastral value may be submitted to the court no later than five years from the date of application in the State Cadastre of the contested results.

Are preserved benefits?

Pensioners, people with disabilities I and II groups, children with disabilities, military and several other categories of citizens are still liberated from property tax. Large in this list are not included. Under the new legislation, the benefit is valid only for one facility, but each type of property: apartment or room; House; room or structure; economic structure or construction; Garage or machine-place. For example, if you are a pensioner, and you have 2 apartments, then you will have to choose what apartment does not pay tax. To do this, it will be necessary to submit a notice of the choice of a preferential apartment in the tax authority until November 1, 2015 for the tax period 2015.

When to expect the results of the new law?

Starting from the tax period of 2015 and until 2020 on the choice of regions, regions, the edges of the tax base may be cadastral value or inventory value, while the coefficient-deflator is taken into account.
January 1, 2015, for the introduction of property tax, each region was supposed to:
1) determine the procedure for determining the cadastral value of the property;
2) establish a unified date with which the tax base for tax will be determined on the basis of cadastral value.
It should be borne in mind that the regions have the right to introduce a new procedure for calculating the tax from January 1, 2015. However, for this they must accept and publish the relevant regional law no later than December 1, 2014. Thus, the method of calculating the tax will not be changed immediately. Regions must decide until 2020, from which moment they will go to the new system. After that, the tax will gradually grow for 4-5 years. So in some regions, a new order has already been introduced and everyone learns when they receive a receipt for payment of tax in 2016 for 2015 with a period of payment until October 1, 2016.

The Federal Tax Service of Russia recommended citizens who in 2017 first had the right to benefit about the taxable immovable property or vehicles, declare this to any tax authority until May 1, 2018. Such a term is associated with the fact that later the department will begin to prepare tax notifications for sending on the basis of available data, and information about benefits may not be taken into account when calculating the tax, which will require its recalculation.

You can send an application for the use of tax breaks in 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 contacting the tax inspection personally.

The tax authorities emphasize that if the application for the provision of tax breaks was previously sent to the tax authority and it was not indicated that the benefits would be used in a limited period, not required a re-submit.

Recall that currently the following benefits are operating:

• on property tax of individuals - for 15 categories of citizens listed in;
• on transport tax - for vehicle owners with a maximum mass of over 12 tons, subject to the registration of the vehicle in the Platon charge ();
• under land tax - for landowners from the categories of citizens specified in (this is a decrease in the tax base for the cadastral value of 600 square meters. m of one land plot).

What order does the tax amount be recalculated in the event of an appeal to the provision of benefits on the payment of tax? Find out "Encyclopedia solutions. Taxes and contributions" Internet version sistems Garant. Get For 3 days for free!

At the same time, regions can establish additional tax benefits for individuals on transport, land taxes and property tax. To get acquainted with the full list of tax breaks (tax deductions) for all property taxes currently operating for the tax period of 2017, it is possible in the "Background information about rates and benefits for property taxes" on the official website of the Federal Tax Service of Russia.

As a general rule, taxpayers should pay tax on property of individuals for 2017 on time no later than December 1, following the expired tax period (). Similar period is provided for transport () and land () taxes. But considering that this year December 1 falls on the day off (Saturday), the payment of taxes should be made until December 3 (Monday) inclusive.