legislation of the Russian Federation provided the Tax Code, which states that anyone who lives in the said territory shall be obliged to pay the legally established fees and taxes.Under this category fall all the individuals who are the owners of any kind of their existing assets.In due time the payment of taxes they have to pay the land, transport and property taxes.
amount that the taxpayer is a natural person, must pay to the state budget, calculated by the tax authorities.The procedure and terms of tax payment operations include a national notification is sent to the Internal Revenue Service - that is, you need to pay only after receipt of the document.Its direction is allowed no more than three tax periods that precede the specified year (calendar).
Terms taxes are determined in the tax notice, and if there is not stipulated a specific date, earlier given time within one month in order to pay that amount.
Those taxpayers who have privileges on payments, must provide to the relevant authorities in whose territory the vehicle is registered, land or other property owner, various certificates confirming this right.
current term of taxes for each his own.Thus, individuals who pay motor vehicle tax should do so before 1 December of the year following the tax period expiring.Property tax is paid before November 1 of the tax year.The deadline for payment of land tax - as the beginning of December.Since it is the most common, look at it in more detail.
The first thing to mention is that the land tax to the local, that is approved by the municipal authorities, which in its sole discretion may determine as the timing and amount of payment.The period of payment is the calendar year.
pay land tax required to all owners who have a summer residence or horticultural land, and there are in the use of individual buildings, and plots that are taxed.Its size depends on the cost of the put.I do not take it from those who own the land rights of inheritance or perpetual use.
cadastral price of the land plot is its tax base.It is defined on the basis of self-payers information cadastral Chamber.
Despite the fact that the cost of the tax set by local authorities, it should not exceed inventory by more than 0.3% for premises and sites for personal use, and 1.5% for other species.
Like other types of tax, land tax has a preferential payment terms for the following categories of citizens throughout the territory of Russia:
- disabled from childhood;
- Heroes of the Soviet Union, Russia;
- 3 groups of people with disabilities as well as those who have 1 or 2 groups have been established before 2004;
- persons who have undergone special risk or radiation exposure;
- veterans and disabled war veterans and other military operations.
In each district, local authorities may add such a list and to establish additional benefits.For example, in St. Petersburg from this tax completely freed former soldiers, families that have lost their breadwinner and the category of pensioners, the site does not exceed 25 acres.You can get these benefits by providing the tax authorities the relevant documents and certificates.
After tax agency determines the amount and terms of payment of tax, the payer will receive a notification, which contains all the basic information relating to it.
