The legislation of the Russian Federation provides for the Tax Code, which states that everyone who lives in the specified territory is required to pay legally established fees and taxes. This category includes all individuals who are the owners of any type of property that they have. Within the established deadlines for paying taxes, they must pay land, transport and property taxes.
The amount that a taxpayer who is an individual must pay to the state budget is calculated by the tax authorities. The procedure and deadlines for tax payment provide for a citizen to receive a notification that is sent by the tax service - that is, you need to pay only after receiving such a document. Its direction is permissible for no more than three tax periods that precede the specified year (calendar).
The deadlines for paying taxes are determined in the tax notice, and if a specific date is not specified there, the payer is given time for one month to pay the specified amount.
Those taxpayers who have benefits on payments must provide the relevant authorities in whose territory the vehicle, land or other property of the owner is registered, various certificates confirming this right.
The current tax payment dates are different for everyone. So, individuals who pay the transport tax must do this before December 1 of the year that follows the expiring tax period. Property tax is paid before November 1 of the tax year. The deadline for paying land tax is also until the beginning of December. Since it is the most common, consider it in more detail.
First of all, it must be mentioned that the land tax is local, that is, it is approved by the municipal authorities, which, at its discretion, can set both the terms and the amount of payment. The payment period is considered a calendar year.
All landowners who have horticultural or summer cottage land are obligated to pay land tax , and there are also individual buildings in use, plots of which are taxed. Its size depends on the value of the allotment. It is not taken from those who own land on the basis of inheritance or perpetual use.
The cadastral price of a land plot is its tax base. It is determined independently by the payers on the basis of information from the cadastral chamber.
Despite the fact that the tax value is set by local authorities, it should not exceed the cadastral by more than 0.3% for residential premises and personal use plots and 1.5% for other types.
Like other types of taxation, land tax has preferential payment terms for the following categories of citizens throughout Russia:
- disabled children;
- Heroes of the USSR, Russia;
- disabled people of 3 groups, as well as those to whom 1 or 2 groups were identified before the beginning of 2004;
- persons who have been exposed to particular risk or exposure to radiation;
- Veterans and invalids of the Second World War and other military operations.
In each district, local authorities have the right to supplement such a list and establish additional benefits. For example, in St. Petersburg, ex-servicemen, families who have lost their breadwinner, and the category of pensioners whose portion does not exceed 25 acres are completely exempted from such a tax. You can get these benefits by submitting relevant documents and certificates to the tax authorities.
After the tax organization has established the amount and terms of payment of taxes, the payer will be sent a notice that contains all the basic information relating to it.