Taxes in 2012 will be paid for the expired in 2011 at the rates of property and land tax, correlated with the market value. The land tax is paid by the owners of the land. Terms of payment are from the beginning of November to the end of December. In the receipt formed by the tax services, there will be information on three taxes: land, transport and property. Legal entities will be obliged to report on the payment of the tax no later than on February 1 of the next year following the reporting period.
The land tax is fully paid to the local budget, except for the land of towns and villages, as well as agricultural land. The tax rate is 0.3% of the value indicated in the cadastral passport. This rate and land tax is provided for lands granted for personal use, under residential buildings and for lands occupied by subsidiary farming, as well as gardening, animal husbandry or truck farming. For other lands, there is a rate of 0.7 and 1.5%.
Individuals will receive completed receipts describing the amount of land, rates and specific amounts. When paying taxes by legal entities, advance payments will be taken into account.
What benefits are provided for individuals, and how do they pay tax on land. Benefits are provided by law in several ways:
- All those who are listed in the Law are fully exempt from paying taxes (these are organizations: correctional institutions, folk crafts, organizations of disabled people, lands occupied by the church, lands under historical monuments, other organizations, and also 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 paid by a certain category of persons. They are invalids from childhood, invalids of I and II groups, Heroes of the USSR and Russia, veterans of the war, Chernobyl victims, participants in hostilities, as well as soldiers who received radiation sickness and participants in social programs to protect citizens due to nuclear tests or harmful emissions into the atmosphere, reservoirs. If the tax is, for example, 3000 rubles, then the discount will block the rate and you do not need to pay.
You need to pay tax when the receipt comes from the tax. If you want to pay in advance, contact the local tax office.
Taxes and pensioners
Pensioners are exempt from property tax. The law does not provide for benefits when paying other taxes. The land tax for pensioners by law is the same as for other citizens. Provide a privilege for pensioners in each region is entitled to local government. If you think that you have a reason to reduce the tax rate - contact the tax service. Just keep in mind that it's not enough to come and say that you have the right. You need to have documents that will confirm its availability. For an exact list of beneficiaries, see FZ N 117 of August 5, 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 more and the list of beneficiaries is wider than, for example, in Volgograd or Novosibirsk. Local authorities can expand the list, supplementing it with large mothers, low-income and retired people.
In the garden associations, land tax is also paid. It is paid by the partnership as a legal entity and each gardener must refund this amount to the gardening account on his own. Require documents for payment of contributions and taxes. It should be noted that tax rates in horticulture - 1.5%. In a situation where negligent gardeners do not pay contributions, one can turn to a lawyer and collect taxes from debtors in court, as well as transfer the land to municipal property so as not to pay for others.