If the property is jointly owned, but each owner pays the tax on personal property, according to his share.If the property is in joint ownership, each person has an equal responsibility for all liabilities, but can pay for one by agreement between all the owners.
Some categories of citizens have the benefits and do not pay tax on the property of individuals:
- Heroes of the Soviet Union and Russia, holder of the Order of Glory of three degrees
- People with disabilities 1 and 2 groups and people with disabilities from childhood
- war veterans and equivalentThese persons
- liquidators of the Chernobyl nuclear power plant and related persons
- Military and dismissed from the service, with experience of more than 20 years
- members of military families who have lost a breadwinner
provide benefits and are exempt from paying for buildings and facilities:
- old-age pensioners,
- parents and spouses of those killed in the performance of duty military personnel and civil servants unless they remarried,
- Afghans,
- orphans while serving in the military or enrolled in educational institutions at the age of18 to 23 years of age and other categories of citizens.The exact list can be specified with the tax authority at the place of residence or seat structure.
not paid for dwellings that have a living space of 50 square meters.m and outbuildings in suburban areas, with a total area of 50 square meters.m.
All necessary documents entitling them to a benefit provided by the citizens themselves.The recalculation is done with the month in the year when this privilege was granted, upon written request of the taxpayer.If you turned unseasonably long after the time of occurrence of the right to benefit, the allocation you can do for only three years.Those who do not pay taxes, too, may be involved in its payment in the last three years.
new buildings and premises property tax shall be paid by the next year after its acquisition or construction.With its destruction or destruction not charged with, the month when it happened.But it is necessary to submit a document confirming the fact of destruction or demolition.
When a change of ownership before the payment is made by both the loss and the occurrence of ownership.When buying property in installments, the new owners are payers only since the signing of documents for the right property.
For property that is obtained by inheritance, payment is taken from the opening of business on the inheritance, that is, since the death of the testator.If he had not had time to pay the tax, the tax payments by individuals passed on to the heirs for the whole year.
Upon the sale of the property taxes for the current year produces the seller.The buyer has the obligation to come next year, but the payment will go from the acquisition of property ownership.The next year will be recalculated seller to decrease taxes.This is due to the fact that information on inventory value is always available once a year as of 1 March.
Bids are calculated as follows: the total inventory cost charge from 0.1% to 2% depending on whether residential or non-residential premises, it is used for commercial or business purposes and so on. D.
1January 2011 Federal Law amended, under which the tax on personal property paid for, 2011, 2012, until November 1.In 2011 it was decided that the individuals will be sent to a single notification with separate detachable part of all three taxes: property, land, vehicles.
This is convenient since all the taxes paid by individuals can be paid at once, thus saving your time.
