E-brochure of the Federal "Tax deductions"
Informational materials to increase tax gramotnosti
Question: Relieved if the individual entrepreneur applying the simplified taxation system and who own non-residential premises, the tax on property of physical persons?
Answer: by virtue of paragraph 1 of article 18 of the Tax code, special tax regimes may provide for a special procedure for defining taxation elements, as well as exemption from the duty of paying individual taxes and fees.
In accordance with paragraph 3 of article 346.11 of the Tax code of the Russian Federation, application of the simplified system of taxation by individual businessmen provides their exemption from the obligation to pay tax on property of physical persons concerning the property used for entrepreneurial activity.
In accordance with article 5 of the Law No. 2003-1 of the tax on property of physical persons is made by the tax authorities. Persons entitled to benefits, independently represent necessary documents to tax authorities.
In this regard, the basis for release of the individual entrepreneur, carrying out activity subject to special tax treatment, from the obligation to pay tax on property of physical persons can be documents confirming the actual use of the property in the business during the tax period.
Question: do Not send notification to the land tax. It turned out that the cadastral chamber does not have information filed on land located in SNT "Friendship", the tax is not charged. How to be?
Response: In accordance with clause 2.1 exchange of information in electronic form on the registered rights to immovable property and transactions therewith, the holders of rights to immovable property and immovable property, approved by order dated 12.08.2011 of the Federal service for state registration, cadastre and cartography № P/302 of the Federal tax service № MMV-7-11/495@, Management of Federal registration service across the Ulyanovsk region presented information, including the land located in SNT "Friendship", in Management FNS of Russia across the Ulyanovsk region within 10 days from the date of the relevant registration or change of account characteristics, as well as annually prior to March 1, presented these data as of January 1 of the current year, the volume of information generated in the previous year.
In case of absence in the unified state register of record of rights to land plots, rights to which arose prior to 2001, the possible situation in which the uploaded information does not pass format and logical control, which assumes mandatory availability of information on the appearance (dissolution) law. Such information is not unloaded and may not be transferred to Management FNS of Russia across the Ulyanovsk region.
16.02.2013 - information on previously surveyed land parcels, including those located in SNT "Friendship", was transferred to Management FNS of Russia across the Ulyanovsk region separate discharge.
To identify the reason why information about specific land plot, located in SNT "Friendship", was not transferred to Management FNS of Russia across the Ulyanovsk region, the corresponding document base, refer to the Department of land management, land monitoring and cadastre of real estate valuation Management of Federal registration service across the Ulyanovsk region to the address: Ulyanovsk, Moscow highway, 31, room 214 (phone 67-65-33).
Question: Why not send notices for payment of taxes?
Answer: Information about objects of taxation owned by natural persons receives on the order of interagency cooperation (paragraph 4 of article 85 of the Tax code of the Russian Federation (hereinafter RF TC)).
From 1 January 2015 introduced a new duty of individuals to inform the Inspectorate about the objects of taxation of land tax and property tax if over the entire period of possession of the mentioned property, the taxpayer did not receive notification and did not pay taxes (clause 2.1 of article 23 of the tax code). In par. 3 clause 2.1 of article 23 of the tax code provides for two exceptions: the message in the inspection guide is not necessary if the individual received a tax notice on the specified object or the person has been granted the benefit of exemption from payment of tax.
Apart from informing about the presence of objects of taxation of physical persons must submit to the tax on legal (identification) documents and (or) documents confirming the state registration of vehicles. This information must be sent once prior to December 31 of the year following the expired tax period.
In addition, pursuant to par.3 part 4 of article 52 of the tax code, if the total amount of taxes calculated by the tax authority is less than 100 roubles, the tax notice is not sent to the taxpayer, except in the case of sending tax notices in a calendar year, after which lose the ability of the tax authority of the tax notice in accordance with "the third subparagraph of paragraph 2" of this article.
Question: How to calculate land tax for individuals? How is the tax base for land plot being in common ownership?
Answer: For taxpayers - physical persons the tax base shall be determined by the tax authorities on the basis of the information submitted to tax authorities by bodies exercising state cadastral registration, state cadastre of real estate and state registration of rights to immovable property and transactions with it. The amount of tax equals the tax base and tax rate (clause 1, article 396 of the tax code).
The tax base for land tax is the cadastral value of the land on January 1 of each year. Evidence of such value, the tax authorities receive from the Federal service for state registration, cadastre and cartography - Rosreestr (PP 1, 4 of article 391 of the tax code).
Tax rates set by local laws depending on the category of land (article 394 of the tax code). To know the rate of land tax can be, acquainted with the regulations, which introduced a land tax, on the official website of the municipality or on the website www.nalog.ru in the section "Reference information on rates and benefits for property taxes."
The acquisition or loss of rights to a land plot during the year (for example, in the case of purchase, sale of land) tax for the year is based on the number of full months of possession of the plot. In this case, if the emergence of these rights has occurred to 15-go numbers of corresponding month inclusive, or their termination occurred after the 15th day of the corresponding month, the month of their occurrence (termination) is taken for a full month. If you have any of these rights occurred after the 15th day of the corresponding month, or their termination has occurred to 15-go numbers of corresponding month inclusive, the month of occurrence (termination) of these rights is not considered.
If the land is in common ownership of several persons, the tax base of the owner must be calculated proportionally to its share. If the land belongs to individuals by right of joint ownership without allocation of shares, the tax base is distributed to each owner in equal shares (sections 1, 2 of article 392 ncrf).
The tax base in respect of land plots in common ownership, is determined for each of the taxpayers who are owners of the land in proportion to his share in common property.
The tax base in respect of land plots in joint ownership, are determined for each of the taxpayers who are owners of the land, in equal shares.
Question: What to do if the tax authority incorrectly calculated the tax?
Answer: If a tax notice you find errors or false information that overstated the amount of tax, report it in writing to the tax office. To do this, complete the statement about availability in the tax notification of unreliable information. The application form should be attached to the tax notification which you sent to the IRS. The statement reflects the number of the tax notice, the address of inspection to which you are going to send your completed application, your name and INN. If the application form is not sent with the tax notice, the application may be in any form, specifying therein the detected error. Attach to the application copies of documents which confirm the right data, such as a copy of the certificate of title for the property.Completed application personally to hand over to the tax office, sent by mail or electronically through the taxpayer's personal account on the website www.nalog.ru.
Question: What is the established rate for the transportation tax? What currently are the benefits?
Response: the Vehicle tax applies to regional taxes (article 14 of the tax code), tax rates and benefits, and grounds for their use by taxpayers shall be established by legislative (representative) bodies of the subject of the Russian Federation in the relevant legislation.
The law of Ulyanovsk region dated 06.09.2007 No. 130-30 (edited on 06.11.2014, Rev. 03.03.2015) "On vehicle tax in Ulyanovsk region" from tax exempt:
- Heroes of the Soviet Union, heroes of the Russian Federation, Heroes of Socialist Labor, Heroes of labour of the Russian Federation, citizens awarded with order of Glory of three degrees - in relation to motorcycles, scooters and cars with engine power up to 100 horsepower (for owners of two or more vehicles available per vehicle); the tax exemption granted in this paragraph shall be granted on the basis of a written application of the person and accordingly books of Hero of the Soviet Union, Hero of the Russian Federation, Hero of Socialist Labour, Hero of labour of the Russian Federation, medal books,
