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a new tax on property of physical persons, a new method of calculating property tax, tax on property of physical persons

17 of December. Were officially announced on 28 regions of Russia from 1 of January 2015 introduced a new tax on property of physical persons (bath, rooms, apartments, mansions, cottages and workshops). In these regions, the tax will be calculated based on cadastral value, which approximates to market.

The representative of Federal tax service explained that from next year, free-standing on the land of old and new sheds, saunas, garages and other outbuildings will need to register and pay property tax to the cadastral value.

In addition, unfinished buildings currently are not subject to tax and, accordingly, is not taxed on personal property. In 2015 under the new rules with such objects will have to pay property tax.

The first receipts from the tax calculation by new citizens of the regions pioneers will receive in 2016. The budgets of these regions faster than others will be able to obtain additional funds that will be spent on building roads, clinics, communications, new kindergartens and schools.

Local authorities of these regions have already adopted rates, as well as provided for deductions in respect of all residential properties. New rules of calculation will come into force in just a few weeks.
In certain types of property of physical persons and local legislators now come from rates of 0.1-0.3% established by the Tax code.

This rate applies to residential houses, commercial buildings and garages up to 50 m2 up to a value of 300 million rubles. The size of the Federal deduction for apartment individuals is equal to the cadastral value of 20 m2, bathroom 10 m2 for a house – 50 m2. Thus, the tax base for individuals for each type of dwelling will be reduced by the amount of the tax deduction.

Deductions will be applied for each type of property.

That is, if the owner is in sole possession, there are three apartments, each entitled to a deduction of 20 m2. As explained by the wording of the "Political class" is one of the practicing lawyers of the city of Moscow when the house or apartment are owned by several owners at once, the tax authorities first calculate the tax base (cadastral value of the property minus the cadastral value of 20 m2). Proceeding from this base, the tax is charged.

Pensioners, invalids, war veterans and other privileged categories of citizens, which until now were completely exempt from tax on property of physical persons, the application of a new calculation will retain their preferences fully. However to save money they will now be able to only by one property of each type (one apartment or one room, one house, one garage).

Additional tax breaks on the property can be provided by local authorities. Local authorities can set, for example, lower tax rates for individual subtypes of property, higher limits of size of deductions, or the reduction factors for different social groups.

The tax rate established in 28 regions, generally take into account the level of living of the population and terrain. For example, in Moscow physical persons who own apartments or other living premises and farm buildings the cadastral value of one object which up to 10 million rubles, will be paid on the basis of 0.1% of the cadastral value (of such apartments in Moscow 77%). If today the owner of one-room apartment 30 m2, located on Leninsky Prospekt, pays 193 rubles per year, then in 2016 he will have to pay 736 rubles. If the apartment costs 20 – 50 million roubles the tax will be levied at the rate of 0.2% (in Moscow these apartments about 2%). Of 0.3% will apply only to luxury apartments worth 50 – 300 million roubles. For Parking lots and garages set a tax rate of 0.1%.

The Republic of Tatarstan decided to calculate the property tax according to their own logic. Kazan city Duma decided to establish the rate of 0.2% for residential premises (rooms, apartments) and 0.3% for residential detached houses. Rate of 0.1 percent is available for outbuildings.

In Moscow region the rate of 0,1% from cadastral cost established for apartments and rooms. Of 0.3% is established for unfinished buildings and homes (including dwellings located on the land plots for conducting private cottages, farms, horticulture, gardening, individual construction). Of 0.3% is established for garages, Parking lots and buildings.

Other regions will move to a new calculation method based on the readiness of cadastral valuation of buildings and structures. These procedures allotted 5 years (2015 to 2019). However, almost all regions of Russia are planning to introduce this method of calculation no later than 2016.

Who was the first

The regions that first introduced a market-based tax on property of physical persons:

- The Amur region;

- Arkhangelsk region;

- Vladimir region;

The TRANS - Baikal territory;

- Ivanovo region;

Karachay-Cherkess Republic;

- Magadan region;

- Moscow;

- The Moscow region;

- Nizhny Novgorod region;

- Novgorod region;

- Novosibirsk region;

- Penza region;

- Pskov region;

- The Republic Of Bashkortostan;

- Republic Of Buryatia;

- The Republic Of Ingushetia;

- The Republic Of Komi;

- The Republic Of Mordovia;

- The Republic Of Tatarstan;

- The Ryazan region;

- Samara region;

- Sakhalin region;

- Tver region;

- The Udmurt Republic;

Khanty - Mansi Autonomous Okrug;

- The Yamal-Nenets Autonomous Okrug;

- Yaroslavl region.

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