Krympress reports:
Sevastopols use tax benefits for taxation of property. The list of preferential categories is quite extensive and given in the Tax Code of the Russian Federation (Articles 391 and 407), and the laws of the city of Sevastopol No. 75-ЗС and No. 614-ЗС.
You can clarify the categories of persons entitled to benefits using the electronic service of the Federal Tax Service of Russia “Reference information on rates and benefits for property taxes«.
Preferential categories, in particular, include pensioners, pre -retirees, large families, war veterans, disabled people of groups I and II, persons injured from the Chernobyl disaster, participants in a special military operation and others.
As a rule, for these categories, the benefit is provided in a lawless manner. The necessary information to the tax authority is represented by the social fund of Russia, the Department of Labor and Social Protection of the Population and other organizations.
The largest preferential category in Sevastopol is pensioners and pre -retirees. They use the tax deduction for land tax in the amount of the cadastral value of 6 acres of the same land plot and are completely exempted from paying property tax for one object of each type, that is, for one apartment, one house, one garage. If there are two apartments, then the benefit acts on one object, and the second is taxed on a common basis. At the same time, the benefit will act on the object with the highest calculated tax amount. Regional transport tax benefits are not provided for pensioners.
For large families, there is a deduction for land tax in the amount of the cost of 6 acres of one plot, and the property tax provides an additional deduction based on each child — 5m2 for an apartment, as well as 7m2 for the house. Also, large families have the right to transport tax benefits: one vehicle with an engine power of up to 200 horsepower is not taxed, and if there is a second vehicle with a capacity of up to 100 horsepower, the amount of tax on it is halved.
War veterans are exempted from paying property tax in respect of one real estate object of each type, and they also use the tax deduction for land tax in the amount of the cadastral value of 6 acres of one land plot. For this category of citizens there is an exemption from the payment of transport tax for cars with a capacity of up to 150 horsepower.
Since August last year, there has been a federal law that expands property tax benefits for participants in a special military operation and members of their families. In relation to these persons, one object of each type is not taxed on property. The procedure for providing benefits is proactive (in lawlessness), since the information is represented by the military federal executive bodies. As such information arrives, the tax authority independently applies the benefit and recalls previously calculated obligations. At the same time, the taxpayer can independently apply to the tax service with a statement for the benefit in the established form with the application of supporting documents and an obligatory indication of the period of participation in his.
Military personnel have the right to property tax benefit (one object of each type — house, apartment, garage). This category of citizens must annually submit an application for a benefit with the application of supporting documents with the obligatory indication of the period of military service.
Despite the absence of specific deadlines to submit an application for benefits, it is recommended to submit an application for a benefit until May 1 for the correct calculation of taxes, that is, before the start of the mass calculation of taxes. The taxpayer can check whether the benefit is applied in the accrual of property taxes. This is easiest to do in the service «Personal office of the taxpayer for individuals». In the absence of information about the benefit, here you can form an appeal to the tax service by clicking the “Make benefit” button. To accelerate the process of consideration of the application, confirming documents can be attached. Within 30 days, the payer will be sent a notification of the provision of benefits.
Source: press service of the Federal Tax Service of Russia in Sevastopol
Crimea news | Krympress: Latest news and main events
Comments are closed.