Budget system of the Russian Federation. Property tax for individuals (lecture notes)

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Budget system of the Russian Federation. Property tax for individuals (lecture notes)

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LECTURE No. 11. Tax on property of individuals

Payers of taxes on the property of individuals are individuals - owners of property recognized as an object of taxation.

If the property that is the object of taxation is in the common shared ownership of several individuals, then each of these individuals is recognized as a taxpayer of this property in proportion to his share in this property. If the property recognized as an object of taxation is jointly owned by several individuals, they bear equal responsibility for the fulfillment of the tax obligation. In this case, the payer of the tax may be one of these persons, determined by agreement between them.

The objects of taxation are the following types of property: residential houses, apartments, dachas, garages and other buildings, premises and structures.

Tax rates for buildings, premises and structures are established by the regulatory legal acts of the representative bodies of local self-government, depending on the total inventory value. Representative bodies of local self-government may determine the differentiation of rates within the established limits, depending on the total inventory value, type of use, and other criteria. Tax rates are set within the following limits:

1) with a property value of up to 300 thousand rubles. - rate up to 0%;

2) with the value of property from 300 thousand rubles. - rate from 0,1% to 0,3%;

3) if the value of the property is over 500 thousand rubles. - rate from 0,3% to 2,0%.

Taxes are credited to the local budget at the place of registration of the object of taxation.

The following categories of citizens are exempted from paying taxes on property of individuals:

1) Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;

2) disabled people of groups I and II, disabled since childhood;

3) participants in the Civil and Great Patriotic Wars, other combat operations to defend the USSR from among the military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans;

4) civilians of the Soviet Army, the Navy, internal affairs and state security agencies, who held full-time positions in military units, headquarters and institutions that were part of the army during the Great Patriotic War, or persons who were during this period in cities, participation in the defense of which is credited to these persons in the length of service for the appointment of a pension on preferential terms established for military personnel of units of the army in the field;

5) persons receiving benefits in accordance with the Law of the RSFSR "On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant", as well as persons specified in articles 2, 3, 5, 6 of the Law of the Russian Federation "On the social protection of citizens exposed exposure to radiation due to the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River;

6) military personnel, as well as citizens dismissed from military service upon reaching the age limit for military service, for health reasons or in connection with organizational and staff measures, having a total duration of military service of 20 years or more;

7) persons who were directly involved in the special risk units in the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities;

8) family members of servicemen who have lost their breadwinner. Benefits for family members of servicemen who have lost their breadwinner are provided on the basis of a pension certificate, which bears the stamp "widow (widower, mother, father) of the deceased soldier" or there is a corresponding record certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. If the indicated family members are not pensioners, the benefit is granted to them on the basis of a certificate of death of a serviceman.

Local self-government bodies have the right to establish tax incentives for taxes established by this Law, and the grounds for their use by taxpayers.

The calculation of taxes is carried out by the tax authorities.

Persons entitled to benefits independently submit the necessary documents to the tax authorities.

The tax on buildings is calculated on the basis of data on their inventory value as of January 1 of each year.

The bodies that register the rights to real estate and transactions with it, as well as the technical inventory bodies, are obliged annually by March 1 to submit to the tax authority the information necessary for calculating taxes, as of January 1 of the current year.

The data necessary for the calculation of tax payments are provided to the tax authorities free of charge. For new buildings, the tax is paid from the beginning of the year following their erection or acquisition.

Author: Natalia Burkhanova

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