Екатерина Уцына
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ФНС России на своем официальном сайте разместила разъяснения по вопросу проведения перерасчета имущественных налогов физлиц по ранее направленным им налоговым уведомлениям. Как указывает налоговая служба, проводится перерасчет в следующих случаях:
налогоплательщик впервые заявил налоговую льготу в периоде, за который направлено налоговое уведомление; в налоговый орган поступила информация о прекращении существования объекта налогообложения, которая относится к периоду, за который направлено налоговое уведомление; физлицо оспаривает кадастровую стоимость, использованную при расчета налога; в отношении периода, за который направлено налоговое уведомление были снижены налоговые ставки или введены налоговые льготы; налоговой инспекцией были получены уточненные сведения из органов (организаций), регистрирующих объекты недвижимого имущества или транспортные средства (Росреестр, ГИБДД МВД России, ГИМС МЧС России, инспекции гостехнадзора и другие); сведения об объекте недвижимости были исключены из перечня объектов торгово-офисного назначения (предусмотрен п. 7 ст. 378.2 Налогового кодекса); Минпромторг России уточнил сведения о включении транспортного средства в перечень легковых автомобилей средней стоимостью от 3 млн руб. для определенного налогового периода.
По общему правилу перерасчет налога может быть произведен не более чем за три налоговых периода, предшествующих году направления налогового уведомления, если иное не предусмотрено нормами налогового законодательства (п. 2.1 ст. 52 НК РФ). Иных норм, ограничивающих период, за который при наличии оснований проводится перерасчет имущественных налогов, не установлено.
ПОЛЕЗНЫЕ СЕРВИСЫ
Наш калькулятор расчета налога на имущество физических лиц в Москве поможет рассчитать сумму налога на расположенную в Москве недвижимость (квартиры, комнаты, дома, а также другие строения и сооружения) физических лиц по правилам, действующим с 1 января 2015 года.
При этом стоит учесть, что если в результате перерасчета будет ухудшено положение налогоплательщика, т. е. он повлечет за собой увеличение ранее уплаченных по налоговому уведомлению сумм земельного налога или налога на имущество физлиц, то такой перерасчет не производится. С 1 июля 2021 года такой порядок будет распространен и в отношении транспортного налога граждан.
Также ФНС России выпустила обзор своих писем с ответами на вопросы, касающиеся перерасчета имущественных налогов (письмо ФНС России от 1 апреля 2021 г. № БС-4-21/4356@).
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Автор использует ясные и доступные примеры, чтобы проиллюстрировать свои аргументы.
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Автор старается не вмешиваться в оценку информации, чтобы читатели могли сами проанализировать и сделать выводы.
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Автор старается сохранить нейтральность и обеспечить читателей информацией для самостоятельного принятия решений.
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Я оцениваю использование автором качественных и достоверных источников для подтверждения своих утверждений.
Я благодарен автору этой статьи за его способность представить сложные концепции в доступной форме. Он использовал ясный и простой язык, что помогло мне легко усвоить материал. Большое спасибо за такое понятное изложение!
Это позволяет читателям анализировать представленные факты самостоятельно и сформировать свое собственное мнение.
Я не могу не отметить качество исследования, представленного в этой статье. Она обогатила мои знания и вдохновила меня на дальнейшее изучение темы. Благодарю автора за его ценный вклад!
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Автор статьи представляет анализ и факты в балансированном ключе.
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Автор предлагает читателю разные взгляды на проблему, что способствует формированию собственного мнения.
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Читателям предоставляется возможность обдумать и обсудить представленные факты и аргументы.
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Автор представляет сложные темы в понятной и доступной форме.
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Автор статьи представляет данные и факты с акцентом на объективность.
Я ценю фактический и информативный характер этой статьи. Она предлагает читателю возможность рассмотреть различные аспекты рассматриваемой проблемы без внушения какого-либо определенного мнения.
Автор предлагает объективный анализ различных решений, связанных с проблемой.
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