Educational program: how Sevastopol residents can get benefits on property taxes
When calculating property taxes for individuals annually, a non-declaration procedure for providing tax benefits to citizens is applied. The procedure provides for the application of tax benefits and (or) tax deductions on the basis of information available to the tax authority, that is, without an application (application) from the taxpayer. There is also no need to re-submit an application for benefits to those citizens who have already submitted documents.
Tax benefits and deductions are established by regulations at various levels:
- on transport tax: Chapter 28 of the Tax Code of the Russian Federation and the Law of the city of Sevastopol dated November 14, 2014 No. 75-ZS “On transport tax”;
- on property tax for individuals: Chapter 32 of the Tax Code of the Russian Federation and the Law of the city of Sevastopol dated November 27, 2020 No. 614-ZS “On property tax for individuals”;
- on land tax: Chapter 31 of the Tax Code of the Russian Federation.
You can clarify the categories of persons entitled to property tax benefits by using the electronic service of the Federal Tax Service of Russia “Reference information on rates and benefits for property taxes”. To search for information, you need to select the type of tax, tax period and region, after which the service will issue a regulatory document establishing the tax in the selected territory.
At the same time, pensioners, pre-retirement people, disabled people of groups 1 and 2, combat veterans, persons with three or more minor children, owners of outbuildings with an area of no more than 50 sq.m. tax relief is also provided proactively.
You can check whether the benefit has been provided in the service “Taxpayer’s personal account for individuals”by going to your profile. Next, select the “information” tab, then “benefits”. If there is no information about the benefit, you can also submit an application to the tax office here by clicking the “claim benefit” button.
In addition, information about the provided tax benefits and deductions is reflected in the tax notice in the columns “Tax deduction” and “Amount of tax benefits”. In this case, an object that is completely exempt from taxation is not reflected in the notification.
Please note that real estate used in business activities by individual entrepreneurs may be exempt from paying property tax for individuals due to the use of special tax regimes (USN, PSN, Unified Agricultural Tax). Entrepreneurs who own real estate used in business activities can exercise their right.
To exercise the right to a benefit, an individual entrepreneur must submit to the tax authority an application and documents confirming the use of real estate in business activities, for example, a lease agreement. The easiest way to apply for a tax benefit is through the electronic service «Taxpayer personal account for individuals» To do this, you need to use the “Submit an application for a property tax benefit” mode in the “My Property” tab.
Regarding the provision of benefits for property taxes, you can contact the specialists of the Office of the Federal Tax Service of Russia for the city of Sevastopol by phone: 770100, ext. 3411, 3409, 3403.
source: press service of the Federal Tax Service of Russia in Sevastopol