Property tax (on children or adults) is a payment that causes a lot of trouble to the population. Everyone knows that for the property owned, it is necessary to transfer funds to the state treasury. It is clear that adult citizens are the bulk of payers. The able-bodied population is taxed by more than one type of tax collection. What about children? After all, they also accrue this payment.
Do children pay property tax? The question is very difficult. To understand it, you will have to pay attention to many nuances and features. Legislation also needs to be fully explored. How can I answer this question? How legal is it to demand property taxes from children? Should we be afraid of any responsibility for this?
Property tax is ...
First you need to figure out what kind of payment is involved. Property tax - a mandatory annual payment that is assigned to all owners of a property. The following are taxed:
- apartments;
- cottages;
- at home;
- rooms;
- shares in the above properties.
Accordingly, if a citizen owns one or another property that relates to the previously listed items, a certain tax will have to be paid annually.
Who pays
But the next question quite often causes controversy. What features does property tax have? For children and adults, it is charged in certain sizes. The age of the taxpayer has no effect on the size of payments. The question is different: who should make tax payments at all?
According to the Tax Code, all able-bodied property owners are payers. Anyway, the landlord must make annual payments to the state treasury. The question is different: should a child pay property tax? After all, minors have no income. Also, they can not be called able-bodied. What answers may sound, and what to believe in reality? About all the features of the questions below.
Tax authorities
To begin with, it is worth considering the situation on the part of tax services. They claim that property tax for underage children is a normal occurrence. And such citizens must pay. In fact, the way it is - the property and the owner take place. You should also pay attention to the Federal Law No. 2003-1 of December 9, 1991 "On the tax on property of individuals". It does not indicate any benefits for minors. Therefore, for tax authorities, children are the same payers as adults.
In practice, the relevant organizations very often require payment of the amount indicated on the receipt. In their opinion, as already mentioned, the property tax of children is a normal and legal requirement.
On the part of the population
But parents don’t think so. Yes, and the bulk of the population, too. Why? Minor children are not at all able-bodied part of society. They are not yet responsible for their rights themselves and have no significant responsibilities. Therefore, the property tax of minor children is nothing more than a mockery. How, for example, can a lawsuit be brought to pay a specified payment to a child of 4-5 years old? It sounds absurd.
The tax code is also partially on the side of the population. Article 45 states that the taxpayer, that is, the child, must transfer the funds directly. And he, in turn, cannot do this on his own. Firstly, such operations are not available for children in Russia. Secondly, they have no profit. After all, minors are a disabled segment of the population.
So do minor children pay property tax? And what are the scenarios? The situation is generally ambiguous.
Own wallet
It has already been said that minors do not have their income and, as a rule, cannot be. Children do not work. The tax code, or rather article 8, indicates that property payments should be made "out of the payer's pocket". It was emphasized by minors that there is no such pocket. Only after 16 years, if a citizen takes a part-time job, can he manage his money.
Accordingly, you can not pay tax. This is the opinion that some parents adhere to. In any case, the children certainly do not have to pay anything. They are not legally responsible either for their actions or for property. And how are things really? Do minor children pay property tax? And in general, how legitimate are the payment requirements for this category of citizens?
Not legal
Based on the foregoing, several conclusions can be drawn. The first - the Federal Law "On Property Taxes of Individuals" classifies children as payers. The second - in the NK it is said that children are not a working-age population. It turns out a kind of contradiction, especially if we take into account article 8 of the country's Tax Code.
Accordingly, the requirement to pay specifically from children is an illegal act. If the tax authorities want a minor child who does not have a job (official employment) to pay, you can simply ignore these complaints. But the receipt comes, something needs to be done with it. What exactly? What should parents do?
Bullying
Some are intimidated by the fact that non-payment of property tax threatens a fine. This rule is spelled out in the Tax Code. 122. The payment will be from 20 to 40% of the amount due. It follows that if the child does not agree to pay the bill, he will be fined. It sounds, again, a little absurd. Especially when it comes to a child under 16 years old. Are tax services going to sue, for example, a 5-year-old? This is simply stupid.
Accordingly, one should not be afraid of the fines imposed on a minor. Only from 16 years of age does this kind of responsibility come. Up to this point, threats clearly do not make sense. And they are committed only in order to persuade parents to pay taxes.
Representation
Most often, parents pay the property tax on children. On the one hand, this is legal. After all, legal representatives assume all responsibility for the maintenance of minors. So, property tax is also paid "out of pocket" of mom and dad.
At the same time, one has to prove in tax that money is transferred for a child. After all, as already mentioned, it is he who is the payer, and his initials must be in the payment. It turns out a contradiction at the legislative level. But at the same time the tax is paid.
Another caveat - parents do not have any rights to the property of their offspring. Hence it should be assumed that underage children pay property tax in full. Only this is contrary to logic.
Tax authorities advise paying property taxes for children. This is the least problematic way. After all, you still have to pay for the property. In addition, if you think about it, then the property of the child until adulthood is disposed of (in order to increase, but not reduce) the legal representatives. Accordingly, all obligations and responsibilities lie with the parents. Property tax on children cannot be claimed from adults. But with their parents - completely.