Налоговая служба рассказала о правилах перерасчета имущественных налогов физлиц

Екатерина Уцына

Налоговая служба рассказала о правилах перерасчета имущественных налогов физлиц
bloomua / Depositphotos.com

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@).

Источник: garant.ru

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