CrimeaPRESS reports:
Real estate used in entrepreneurial activities by individual entrepreneurs may be exempt from paying tax on property of individuals in connection with the application of special tax regimes (STS, PST, UAT).
Entrepreneurs who own real estate objects used in entrepreneurial 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 entrepreneurial activities, for example, a lease agreement.
The easiest way to apply for a tax relief is through electronic services «Personal account of the taxpayer for individuals» or «Personal account of an individual entrepreneur». To do this, in the “My Property” tab, use the “Apply for a property tax exemption” mode.
The recommended deadline for submitting an application with a package of documents is until May 1, 2022.
Let us clarify that for entrepreneurs using objects included in the List, determined in accordance with paragraph 7 of Article 378.2 of the Tax Code, approved by order of the Department for Property and Land Relations of the city of Sevastopol dated November 30, 2021 No. 153, they pay tax in the general manner, that is, on on the basis of a notice received from the tax authority (paragraph 2 of Art. 409 Tax Code of the Russian Federation). The payment deadline is no later than December 1, 2023.
Over the past period, 247 entrepreneurs exercised their right and submitted applications for benefits, at the moment only 45 applications have been submitted.
source: press service of the Federal Tax Service of Russia in Sevastopol
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