Terms of payment of taxes
Legislation of the Russian FederationThe Tax Code stipulates that everyone who lives in the specified territory is obliged to pay legally established fees and taxes. This category includes all individuals who own any kind of property existing with them. In the established terms of payment of taxes they must pay land, transport and property taxes.
The amount that the taxpayer beinga natural person, must be paid to the state budget, calculated by the tax authorities. The procedure and terms of payment of the tax provide for the receipt by the citizen of a notice sent by the tax service - that is, it is necessary 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 terms of payment of taxes are determined in the tax notice, and if there is not specified a specific date, the payer is given time within one month in order to pay the specified amount.
Those taxpayers who havepayments, are obliged to provide to the appropriate authorities in the territory of which the vehicle is registered, a land plot or other property of the owner, various certificates confirming this right.
The current timeframe for paying taxes is different for everyone. So, individuals paying for 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 payment of land tax is also before the beginning of December. Since it is the most common, consider it in more detail.
First of all, it should be mentioned that landthe tax is local, that is approved by the municipal authorities, which, at its discretion, can set both the time and the amount of payment. The payment period is a calendar year.
All landowners are required to pay taxes on land,which have horticultural or country land, as well as there are individual buildings in use, plots under which are taxed. Its size depends on the cost of the allotment. It is not taken from those who own land on the rights 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 the information of the cadastral chamber.
Despite the fact that the cost of taxis established by local authorities, it should not exceed the cadastral value by more than 0.3% for residential and personal use areas and 1.5% for other species.
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 persons of the 3rd group, as well as those to whom 1 or 2 groups were established before the beginning of 2004;
- Persons who have been particularly at risk or exposed to radiation;
- veterans and invalids of the Great Patriotic War and other hostilities.
In each district local authorities have the right to supplementsuch a list and establish additional benefits. For example, in St. Petersburg, ex-servicemen, families who lost their breadwinner and the category of pensioners whose section does not exceed 25 hundred parts are fully exempt from such tax. You can obtain these benefits by submitting the relevant documents and references to the tax authorities.
After the tax organization establishes the amount and terms of payment of taxes, a reminder will be sent to the payer, which contains all the basic information relating to it.