taxes in 2012 will be paid for the previous year 2011 rates of property and land tax, correlated with the market value.The land tax is paid by land owners.Payment terms - since the beginning of November to the end of December.The receipts generated by the tax services will be information about the three taxes: the land, transport and property.Legal persons will be held accountable for the payment of the tax no later than the first day of February following the reporting period of the year.
Land tax is completely fed into the local budget, in addition to the land of cities and towns, as well as agricultural land.The tax rate - 0.3% of the value specified in the cadastral passport.This rate and the tax on land is provided for land provided for personal use under residential buildings and land occupied by farms, as well as agriculture, horticulture or gardening.For other land indicates the rate of 0.7 and 1.5%.
Individuals will receive a receipt with a description of the completed amount of land rates and the specific amounts.If tax entities will be considered prepayments.
What benefits are provided to individuals, and how they pay tax on the ground.Benefits are provided by law in several ways:
- completely exempt from those listed in the Law (this organization: prisons, crafts, organizations of disabled people, the lands occupied by the church, the land under the historical monuments and other organizations; and MinoritiesPeoples of the North).
- There are non-taxable amount that is taken into account and reduce the amount of tax paid 10,000 rubles for his particular category of persons.This is disabled since childhood, disabled groups I and II, Heroes of the Soviet Union and the Russian Federation, war veterans, Chernobyl, involved in the fighting, and the military, received radiation sickness and participants of social programs to protect citizens from nuclear tests or harmful emissions into the atmosphere, water bodies.If the tax amount, for example, 3,000 rubles, will block exemption rate and do not need to pay.
Paying tax is necessary when coming from the tax receipt.If you want to pay in advance, please contact the tax office at the place of residence.
Taxes and retirees
Pensioners are exempt from property tax.The law does not provide benefits for other taxes.The land tax for pensioners under the law is the same as for all other citizens.To provide benefits to pensioners in each region have the right to local self-government.If you think that you have reason to reduce the tax rate - please contact the tax office.Just keep in mind that come and say that you have the right - this is not enough.You need to have documents that confirm its presence.The exact list of beneficiaries, see the Federal Law N 117 of 05.08.2000, and in the Tax Code, Art.391-395.
Each region has its tax rates and deductions.For example, in Moscow, the land tax is paid at different rates, they may be higher, and deductions - more and the list of beneficiaries greater than, for example, in Volgograd, or Novosibirsk.Local authorities may expand the list, adding to his mothers of large families, the poor and pensioners.
in horticultural associations also paid tax on land.He is paid by the partnership as a legal entity and each grower shall reimburse that amount to the account of your own gardening.Required documents for the payment of fees and taxes.It should be noted that the tax rate in horticulture - 1.5%.In situations where careless gardeners do not pay the fees, you can contact a lawyer and to collect taxes from the debtor by the court, as well as transfer of land into municipal ownership, in order not to pay for others.
