Taxes in 2012 will be paid for the past 2011 at property and land tax rates correlated with market value. Land tax is paid by land owners. Payment terms - from the beginning of November to the end of December. The receipt formed by the tax authorities will contain information on three taxes: land, transport and property. Legal entities will be required to report tax payments no later than February 1 of the year following the reporting period.
Land tax is fully paid to the local budget, except for the lands of cities and towns, as well as agricultural land. Tax rate - 0.3% of the value indicated in the cadastral passport. This rate and land tax are provided for land provided for personal use, located under residential buildings and for land occupied by subsidiary farming, as well as gardening, animal husbandry or gardening. For other lands, a rate of 0.7 and 1.5% is provided.
Individuals will receive completed receipts with a description of the amount of land, rates and specific amounts. Upon payment of tax by legal entities, advance payments will be taken into account.
What privileges are provided for individuals, and how do they pay land tax. Benefits are provided by law in several directions:
- Those listed in the Law are completely exempt from paying tax (these are organizations: correctional institutions, folk crafts, organizations of disabled people, land occupied by the church, lands under historical monuments, other organizations; as well as small peoples of the North).
- There is a tax-free amount that is taken into account and reduces the amount of tax by 10,000 rubles when it is paid by a certain category of persons. These are disabled people from childhood, disabled people of Group I and II, Heroes of the USSR and the Russian Federation, war veterans, Chernobyl participants in combat operations, as well as the military who received radiation sickness and participants in social programs to protect citizens from nuclear tests or harmful emissions into the atmosphere, water bodies. If the tax is, for example, 3,000 rubles, then the privilege will block the rate and no need to pay.
It is necessary to pay tax when a receipt comes from the tax. If you want to pay in advance, contact your local tax authority.
Taxes and senior citizens
Pensioners are exempt from property tax. The law does not provide benefits for other taxes. The land tax for pensioners is the same as for other citizens. Local authorities are entitled to provide benefits to pensioners in each region. If you think that you have reason to reduce the tax rate - contact the tax office. Just keep in mind that coming and declaring that you have the right is not enough. You need to have documents that confirm its availability. For the exact list of beneficiaries, see Federal Law N 117 of 08/05/2000 and the Tax Code, Art. 391-395.
Each region has its own tax rates and deductions. For example, in Moscow land tax is paid at different rates, they can be higher, and deductions are larger and the list of beneficiaries is wider than, for example, in Volgograd or Novosibirsk. Local authorities can expand the list, supplementing it with mothers of many children, the poor and retirees.
Garden partnerships also pay land tax. It is paid by the partnership as a legal entity and each gardener must reimburse this amount to the gardening account independently. Require documents when paying dues and taxes. It should be noted that the tax rate in horticulture is 1.5%. In a situation where careless gardeners do not pay fees, you can go to a lawyer and collect taxes from debtors in court, as well as transfer land to municipal property so as not to pay for others.