Consider the new rules for paying property tax on cadastral value in 2019 and clarify some nuances of this issue with Real Estate Accounting.

Dear readers! The article talks about unique ways of solving legal problems, but each case is personal. If you want to learn how to solve your problem - contact a consultant:

Applications and calls are received 24/7 and without days .

Our country's tax legislation is regularly updated and changed. Therefore, every citizen of the Russian Federation is obliged to comply with all the amendments to prevent any problems in the future.

Recent news has generated a lot of noise, including changes in property tax payment rules on cadastral value.

For some people, many factors are incomprehensible, so we try to understand all the changes in more detail.

Essential elements

Here are the basic issues such as:

Who pays this property tax;

Which property falls under the object of taxation;

Method of calculating tax amount;

What benefits are provided and to whom;

Tax payment rules;

Method of payment of taxes, etc.

In other words, this chapter contains all the necessary and relevant information on the subject.


How property tax is paid in cadastral value


Property taxes are paid as follows:

Let us consider in more detail how tax is calculated, what are the features of its payment and who should not pay it.


Types of real estate materials


Tax is paid on the following types of real estate:


Apartments in multi-story buildings;

Private homes with private residential construction;

Separate rooms and courtyards;

Garage;

Parking lots (or parking space assigned to a specific person);

Incomplete real estate material;

Single real estate complex.

The concept of a single real estate complex is technically a certain number of buildings, as well as documents, all in the same area.

Payment Features

Property tax on cadastral value must be paid by individuals and legal entities. However, you have to take into account that these categories of payments are slightly different.

Also pay attention to the timing of this tax payment. You must not pay off the loan after December 1st. If not, you could be fined.

This tax is payable not in the dwelling place of the person who registered the property, but in the actual location of the property.

For individuals

Every person with real estate is obliged to pay taxes on his property once a year.

The cadastral estimate is the tax accrual basis for the taxpayer's consolidated state registration.

The taxing officer responsible for calculating the IN mandate will have to take into account everything that is caused by the person and the discount.

Individuals with no features of paying this tax do not exist.




For legal entities


In many cases legal entities are required to pay property tax on cadastral value:

The real estate industry is on the balance sheet;

Belongs to the immovable assets of the real estate industry.

List of "falling" items under tax:

Structures intended for business;

Buildings of administration and management complexes;

Non-residential premises used for offices and kitchens;

Office premises that are not on the Business Balance Sheet \ u200c (for example, housing provided as an office space for employees);

Real estate owned by a foreign company with no representative office in our country.

Tax rate legal units established by local governments.

As you can see, people with expensive luxury real estate have to pay more.

Please note this is a tax basis. Local authorities may adjust these rates at their discretion to accommodate the area.

Therefore, to know what specific rates are fixed in your city, you should contact the nearest tax office.


How to calculate payment amount


A person with real estate should not be able to independently calculate the amount of the tax payment.

These are the responsibilities of responsible tax authorities. However, some prefer to check the calculations made by the tax office.

This is done to understand whether the amount is actually calculated correctly and to know in advance how much to pay for the state budget \ u200c.