Recalculation of tax upon receipt of benefits
According to Letter No. BS-4-21/ [email protected] , in accordance with clause 21 of Article 52 of the Tax Code of the Russian Federation, property tax is recalculated for the last 3 periods preceding the calendar year in which it was sent notification of recalculation, unless the law provides for a different procedure.
When a taxpayer applies for a tax benefit, the recalculation of obligations is carried out for the last 3 periods preceding the year in which the relevant application was submitted, but not earlier than the date on which the citizen became entitled to receive this benefit.
In the absence of restrictions regarding the tax period, recalculation can be carried out for any period if there are grounds for doing so.
Where and how to get a compulsory medical insurance policy - 5 stages of the procedure
Read
Who is required to undergo genomic registration in the Russian Federation and who else the law may apply to?
Read
Property tax for individuals
Property tax for individuals is one of the few taxes, the funds paid for which go to the municipal budget. Tax amounts are calculated for each immovable property owned by the taxpayer, if it is named in the Tax Code of the Russian Federation as an object of taxation.
In most regions of Russia, property tax is calculated based on its cadastral value. At the same time, the Tax Code of Russia establishes only the maximum possible tax rate, while its specific values are established by the city or region in which the taxpayer lives (this is due to the status of the personal property tax as a local tax). Sometimes the tax is calculated on the basis of the inventory value of the object - this situation is possible in those regions in which the law on the transition to the cadastral value of the object when calculating the tax has not yet been adopted, but at the moment almost all regions have already switched to calculation based on the cadastral value. In addition, the Tax Code obliges regional authorities to adopt laws on cadastral value by 2021. You can find out the exact tax rate, as well as the methodology for calculating it in your region/city, at the local tax office or on the official website of the Federal Tax Service of Russia.
The tax is paid once a year. The payment itself must be made before December 1, and it is paid for the year preceding the year of payment (for example, property tax for 2021 must be paid before December 1, 2021). One month before the payment deadline, the tax office sends a notice to the taxpayer.
How to recalculate the property tax of an individual
To recalculate the property tax of an individual, the taxpayer should submit a corresponding application to the Federal Tax Service.
