Евгений Шелест
mihtiander / Depositphotos.com
При нахождении в собственности налогоплательщика нескольких земельных участков, налоговый вычет по земельному налогу будет предоставляться на каждый из них, если права владения в налоговом периоде не пересекаются. Такое мнение Минфин России выразил в письме Департамента налоговой и таможенной политики от 6 ноября 2018 г. № 03-05-04-02/79816 «О порядке применения налогового вычета по земельному налогу». Из документа следует, что при этом расчет суммы налога (суммы авансового платежа по налогу) производится в отношении каждого участка.
По общему правилу он определяется как отношение числа полных месяцев нахождения участка в собственности, или постоянном (бессрочном) пользовании, или пожизненном наследуемом владении налогоплательщика к числу календарных месяцев в налоговом периоде. При этом если физлицо начало владеть участком до 15 числа, а прекращение владения произошло после 15 числа, то месяц считается полным. И, соответственно, если физлицо начало владеть участком после 15 числа, а прекратило владеть до 15 числа, то месяц владения считается неполным и не учитывается при расчете налога (п. 7 ст. 396 Налогового кодекса). Добавим, что вычет уменьшает налоговую базу по земельному налогу на величину кадастровой стоимости 600 кв. м (п. 5 ст. 391 НК РФ).
Что делать, если налоговое уведомление об уплате имущественных налогов не получено в срок? Узнайте из материала «Порядок и сроки уплаты земельного налога физическими лицами» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Напомним, что ФНС России уже завершила кампанию по рассылке налогоплательщикам налоговых уведомлений. Заплатить налоги необходимо не позднее 3 декабря. Теперь это можно сделать с помощью карты любого банка через личный кабинет налогоплательщика.
Russian
I was looking through some of your blog posts on this internet site and I believe this website is rattling informative ! Keep on posting.
We’re a bunch of volunteers and starting a brand new scheme in our community. Your web site offered us with useful information to paintings on. You have done a formidable task and our entire group will be thankful to you.
What’s Happening i am new to this, I stumbled upon this I’ve found It positively useful and it has aided me out loads. I hope to contribute & aid other users like its helped me. Great job.
Wow, superb blog layout! How long have you been blogging for? you made blogging look easy. The overall look of your website is wonderful, let alone the content!
What i do not understood is in reality how you’re now not really a lot more smartly-appreciated than you might be now. You are so intelligent. You realize thus considerably in the case of this matter, produced me in my view believe it from so many varied angles. Its like men and women aren’t interested unless it?¦s something to do with Lady gaga! Your own stuffs nice. Always maintain it up!
I got what you mean ,saved to favorites, very decent site.
Yay google is my queen helped me to find this great internet site! .
Attractive portion of content. I just stumbled upon your website and in accession capital to say that I get actually enjoyed account your blog posts. Anyway I will be subscribing for your feeds and even I fulfillment you get entry to consistently fast.
I am not sure where you’re getting your information, but great topic. I needs to spend some time learning much more or understanding more. Thanks for wonderful info I was looking for this information for my mission.
fantastic put up, very informative. I’m wondering why the other experts of this sector don’t notice this. You should continue your writing. I’m confident, you have a great readers’ base already!
I really like what you guys tend to be up too. This kind of clever work and coverage! Keep up the excellent works guys I’ve incorporated you guys to my personal blogroll.
Hey just wanted to give you a quick heads up. The words in your post seem to be running off the screen in Chrome. I’m not sure if this is a formatting issue or something to do with internet browser compatibility but I figured I’d post to let you know. The style and design look great though! Hope you get the problem solved soon. Kudos
Good day very cool website!! Guy .. Beautiful .. Superb .. I’ll bookmark your blog and take the feeds alsoKI’m glad to find a lot of helpful information right here within the post, we’d like work out more strategies in this regard, thank you for sharing. . . . . .
Great write-up, I am normal visitor of one’s website, maintain up the nice operate, and It is going to be a regular visitor for a lengthy time.
I have not checked in here for a while since I thought it was getting boring, but the last several posts are good quality so I guess I?¦ll add you back to my everyday bloglist. You deserve it my friend 🙂
Everything is very open and very clear explanation of issues. was truly information. Your website is very useful. Thanks for sharing.
There are actually a whole lot of details like that to take into consideration. That may be a great point to convey up. I offer the ideas above as common inspiration however clearly there are questions like the one you bring up the place the most important factor shall be working in trustworthy good faith. I don?t know if best practices have emerged around things like that, however I am sure that your job is clearly identified as a good game. Both girls and boys really feel the affect of just a moment’s pleasure, for the rest of their lives.
Wohh precisely what I was looking for, regards for putting up.
I’ve been absent for a while, but now I remember why I used to love this website. Thank you, I’ll try and check back more frequently. How frequently you update your website?
Hi there! This post couldn’t be written any better! Reading through this post reminds me of my previous room mate! He always kept talking about this. I will forward this article to him. Pretty sure he will have a good read. Thank you for sharing!
I think you have remarked some very interesting points, thankyou for the post.
Good – I should certainly pronounce, impressed with your site. I had no trouble navigating through all tabs as well as related information ended up being truly easy to do to access. I recently found what I hoped for before you know it at all. Quite unusual. Is likely to appreciate it for those who add forums or something, site theme . a tones way for your customer to communicate. Excellent task..
Great ?V I should certainly pronounce, impressed with your website. I had no trouble navigating through all the tabs as well as related information ended up being truly easy to do to access. I recently found what I hoped for before you know it in the least. Reasonably unusual. Is likely to appreciate it for those who add forums or something, website theme . a tones way for your customer to communicate. Excellent task..
I have been exploring for a bit for any high quality articles or blog posts on this kind of area . Exploring in Yahoo I at last stumbled upon this site. Reading this info So i am satisfied to show that I have an incredibly just right uncanny feeling I found out exactly what I needed. I such a lot surely will make sure to don’t fail to remember this web site and provides it a look regularly.
Great info. Lucky me I discovered your website by accident (stumbleupon).
I’ve book-marked it for later!
Pretty nice post. I just stumbled upon your weblog and wanted to say that I have truly enjoyed surfing around your blog posts. After all I will be subscribing to your rss feed and I hope you write again soon!
Hi there to all, because I am actually keen of reading this weblog’s
post to be updated daily. It includes pleasant stuff.
Thankyou for helping out, fantastic info .
If you desire to get a great deal from this piece of writing then you have to apply such methods to
your won weblog.
Hello there, I discovered your blog by the use of Google even as looking for a related subject, your site got here up, it appears good. I have bookmarked it in my google bookmarks.
Hello to all, it’s really a good for me to pay a quick visit this site, it includes important
Information.
Great work! That is the type of info that are meant to be shared around the web. Shame on the search engines for not positioning this publish upper! Come on over and seek advice from my site . Thanks =)
Amazing! This blog looks just like my old one! It’s on a totally different subject but it has pretty much the same layout and design. Superb choice of colors!
Hello there! Do you know if they make any plugins to help with SEO?
I’m trying to get my blog to rank for some targeted keywords but I’m not seeing very good gains.
If you know of any please share. Cheers!
With havin so much written content do you
ever run into any issues of plagorism or copyright violation? My website
has a lot of exclusive content I’ve either written myself or
outsourced but it looks like a lot of it is popping it up all over
the web without my authorization. Do you know any methods to help protect against content from being stolen? I’d definitely appreciate it.
Well I truly liked reading it. This post offered by you is very effective for accurate planning.
Hello! I just would like to give a huge thumbs up for the great info you have here on this post. I will be coming back to your blog for more soon.
Exactly what I was searching for, appreciate it for posting.
Hi there, just became alert to your blog through Google, and found
that it is truly informative. I am gonna watch out for brussels.
I’ll be grateful if you continue this in future. Numerous people will be
benefited from your writing. Cheers!
Hello everyone, it’s my first go to see at this web
page, and paragraph is truly fruitful in support of me, keep up posting such content.
It’s onerous to find knowledgeable people on this matter, but you sound like you already know what you’re speaking about! Thanks
Very interesting topic, appreciate it for posting.
I’m still learning from you, as I’m improving myself. I certainly love reading everything that is posted on your website.Keep the information coming. I enjoyed it!
certainly like your web-site however you have to test the spelling on quite a few of your posts. Several of them are rife with spelling issues and I find it very troublesome to inform the reality on the other hand I’ll definitely come again again.
What¦s Happening i am new to this, I stumbled upon this I have found It positively useful and it has helped me out loads. I’m hoping to give a contribution & assist other users like its helped me. Great job.
What is Alpha Tonic? Alpha Tonic stands as a natural health supplement designed to comprehensively address men’s overall well-being.
r u confident that is certainly accurate?
bookmarked!!, I love your web site!
Hello! I know this is kinda off topic but I was wondering which blog platform are you using for this website? I’m getting tired of WordPress because I’ve had issues with hackers and I’m looking at alternatives for another platform. I would be awesome if you could point me in the direction of a good platform.
I could not refrain from commenting. Perfectly written!
I have read some just right stuff here. Definitely price bookmarking for revisiting. I wonder how a lot effort you put to create such a great informative website.
As I website possessor I think the content here is real superb, thankyou for your efforts.
I believe this is one of the most important info for me. And i’m satisfied studying your article. However should observation on few normal things, The site style is wonderful, the articles is in point of fact great : D. Just right process, cheers
Enjoyed looking at this, very good stuff, regards. «Talk sense to a fool and he calls you foolish.» by Euripides.
Everything is very open with a really clear explanation of the challenges. It was definitely informative. Your site is useful. Thanks for sharing!
I blog frequently and I truly thank you for your content. This great article has truly peaked my interest. I will book mark your blog and keep checking for new information about once per week. I subscribed to your RSS feed too.
fantastic post, very informative. I wonder why the other specialists of this sector do not notice this. You must continue your writing. I am confident, you’ve a huge readers’ base already!
But a smiling visitant here to share the love (:, btw outstanding design and style. «Reading well is one of the great pleasures that solitude can afford you.» by Harold Bloom.
Dead pent subject material, Really enjoyed examining.
Pretty! This was an extremely wonderful article. Thanks for supplying this info.
This is the right site for anybody who really wants to find out about this topic. You understand a whole lot its almost hard to argue with you (not that I really would want to…HaHa). You definitely put a new spin on a subject which has been discussed for decades. Excellent stuff, just excellent!
bookmarked!!, I really like your website!
There is apparently a lot to realize about this. I believe you made some good points in features also.
Thanks for helping out, superb information.
Wonderful paintings! That is the kind of info that should be shared across the net. Disgrace on Google for no longer positioning this submit higher! Come on over and visit my website . Thank you =)
Thank you, I’ve just been searching for information approximately this topic for a while and yours is the best I’ve came upon so far. But, what about the bottom line? Are you positive about the source?
Terrific work! That is the kind of information that should be shared around the net. Disgrace on Google for now not positioning this post higher! Come on over and discuss with my site . Thanks =)
Hi there! This is my first visit to your blog! We are a team of volunteers and starting a new project in a community in the same niche. Your blog provided us useful information to work on. You have done a outstanding job!
I really like what you guys are up too. Such clever work and reporting! Keep up the terrific works guys I’ve included you guys to our blogroll.
Thanks for another informative web site. Where else may I am getting that kind of information written in such a perfect approach? I have a venture that I’m simply now operating on, and I have been at the glance out for such information.
Thank you, I’ve recently been looking for information about this subject for a long time and yours is the best I’ve found out so far. But, what concerning the bottom line? Are you sure in regards to the supply?
There are actually a lot of details like that to take into consideration. That could be a nice point to carry up. I provide the ideas above as normal inspiration but clearly there are questions like the one you bring up the place crucial thing will probably be working in trustworthy good faith. I don?t know if finest practices have emerged around issues like that, however I am positive that your job is clearly recognized as a fair game. Each boys and girls feel the affect of only a second’s pleasure, for the rest of their lives.
Hello, Neat post. There’s a problem along with your site in internet explorer, could test thisK IE nonetheless is the marketplace chief and a huge element of other people will miss your magnificent writing because of this problem.
At this time it looks like WordPress is the top blogging platform out there right now. (from what I’ve read) Is that what you are using on your blog?
The next time I read a blog, I hope that it doesnt disappoint me as much as this one. I mean, I know it was my choice to read, but I actually thought youd have something interesting to say. All I hear is a bunch of whining about something that you could fix if you werent too busy looking for attention.
Normally I don’t read post on blogs, however I would like to say that this write-up very compelled me to check out and do so! Your writing style has been amazed me. Thank you, quite nice article.
naturally like your web-site however you have to check the spelling on quite a few of your posts. Many of them are rife with spelling issues and I find it very troublesome to tell the truth on the other hand I will surely come back again.
You are my aspiration, I possess few blogs and very sporadically run out from to brand : (.
obviously like your web-site but you have to test the spelling on several of your posts. Many of them are rife with spelling issues and I find it very bothersome to tell the reality on the other hand I’ll definitely come again again.
Attractive element of content. I simply stumbled upon your site and in accession capital to claim that I get actually loved account your weblog posts. Any way I will be subscribing to your feeds or even I achievement you get admission to consistently fast.
What i do not realize is actually how you are no longer actually a lot more well-preferred than you might be now. You’re so intelligent. You understand therefore significantly on the subject of this subject, made me individually believe it from so many varied angles. Its like women and men aren’t involved unless it is something to do with Lady gaga! Your individual stuffs outstanding. All the time handle it up!
I conceive this website holds some really fantastic info for everyone. «The expert at anything was once a beginner.» by Hayes.
Hello there I am so excited I found your site, I really found you by accident, while I was researching on Yahoo for something else, Nonetheless I am here now and would just like to say thank you for a fantastic post and a all round enjoyable blog (I also love the theme/design), I don’t have time to browse it all at the minute but I have bookmarked it and also added in your RSS feeds, so when I have time I will be back to read much more, Please do keep up the great job.
I appreciate, result in I discovered just what I was having a look for. You’ve ended my four day long hunt! God Bless you man. Have a nice day. Bye
Great goods from you, man. I’ve understand your stuff previous to and you are just too wonderful. I actually like what you have acquired here, certainly like what you are saying and the way in which you say it. You make it enjoyable and you still care for to keep it smart. I cant wait to read far more from you. This is really a tremendous web site.
Excellent website. Plenty of helpful information here. I’m sending it to a few pals ans additionally sharing in delicious. And naturally, thanks on your effort!
What is ProNerve 6? ProNerve 6 is a doctor-formulated nutritional supplement specifically marketed to individuals struggling with nerve pain.
Perfect piece of work you have done, this internet site is really cool with fantastic information.
Dead pent subject matter, Really enjoyed reading through.
I couldn’t resist commenting
My brother recommended I would possibly like this website. He was entirely right. This post truly made my day. You cann’t consider simply how much time I had spent for this info! Thanks!
What is Aizen Power? Aizen Power is an all-natural supplement to improve overall male health.
I believe you have remarked some very interesting details , appreciate it for the post.
I have recently started a blog, the info you offer on this website has helped me tremendously. Thanks for all of your time & work.
Hello my loved one! I wish to say that this post is amazing, nice written and come with approximately all important infos. I¦d like to look more posts like this .
I reckon something really special in this web site.
I have recently started a site, the info you offer on this web site has helped me greatly. Thanks for all of your time & work.
I truly appreciate this post. I have been looking everywhere for this! Thank goodness I found it on Bing. You have made my day! Thank you again
An impressive share, I just given this onto a colleague who was doing a little analysis on this. And he in fact bought me breakfast because I found it for him.. smile. So let me reword that: Thnx for the treat! But yeah Thnkx for spending the time to discuss this, I feel strongly about it and love reading more on this topic. If possible, as you become expertise, would you mind updating your blog with more details? It is highly helpful for me. Big thumb up for this blog post!
Magnificent web site. Plenty of helpful info here. I am sending it to some pals ans also sharing in delicious. And of course, thanks on your effort!
One such software that has been generating buzz these days is the Lottery Defeater
I don’t normally comment but I gotta say thanks for the post on this perfect one : D.
I really enjoy looking at on this website, it holds fantastic content. «A short saying oft contains much wisdom.» by Sophocles.
Throughout this awesome pattern of things you get a B+ just for effort and hard work. Where exactly you confused everybody ended up being on your facts. As people say, details make or break the argument.. And it couldn’t be much more correct in this article. Having said that, let me tell you precisely what did deliver the results. The text is incredibly powerful and that is probably the reason why I am taking an effort in order to opine. I do not make it a regular habit of doing that. 2nd, although I can certainly see a leaps in logic you come up with, I am not necessarily certain of how you appear to unite your points which in turn produce your final result. For now I will yield to your point however wish in the foreseeable future you actually connect the facts better.
Wow that was unusual. I just wrote an extremely long comment but after I clicked submit my comment didn’t show up. Grrrr… well I’m not writing all that over again. Anyhow, just wanted to say superb blog!
Very good written post. It will be useful to anyone who usess it, as well as yours truly :). Keep up the good work — i will definitely read more posts.
I haven’t checked in here for a while as I thought it was getting boring, but the last several posts are good quality so I guess I’ll add you back to my everyday bloglist. You deserve it my friend 🙂
The heart of your writing while appearing reasonable originally, did not work very well with me after some time. Someplace throughout the paragraphs you managed to make me a believer but just for a short while. I still have got a problem with your jumps in assumptions and you might do well to help fill in all those breaks. If you actually can accomplish that, I would definitely be amazed.
WONDERFUL Post.thanks for share..more wait .. …
A powerful share, I simply given this onto a colleague who was doing somewhat analysis on this. And he in fact bought me breakfast as a result of I discovered it for him.. smile. So let me reword that: Thnx for the treat! However yeah Thnkx for spending the time to discuss this, I really feel strongly about it and love studying more on this topic. If potential, as you change into experience, would you mind updating your blog with extra details? It’s highly helpful for me. Huge thumb up for this blog post!
Awesome blog! Is your theme custom made or did you download it from somewhere? A theme like yours with a few simple tweeks would really make my blog jump out. Please let me know where you got your design. Appreciate it
After all, what a great site and informative posts, I will upload inbound link – bookmark this web site? Regards, Reader.
Hey very nice site!! Man .. Excellent .. Amazing .. I will bookmark your blog and take the feeds also…I’m happy to find numerous useful info here in the post, we need work out more strategies in this regard, thanks for sharing. . . . . .
Lottery Defeater Software: What is it? Lottery Defeater Software is a completely automated plug-and-play lottery-winning software. The Lottery Defeater software was developed by Kenneth.
What Is Sugar Defender? Sugar Defender is a meticulously crafted natural health supplement aimed at helping individuals maintain balanced blood sugar levels. Developed by Jeffrey Mitchell, this liquid formula contains 24 scientifically backed ingredients meticulously chosen to target the root causes of blood sugar imbalances.
It’s best to take part in a contest for top-of-the-line blogs on the web. I will suggest this website!
Yeah bookmaking this wasn’t a high risk conclusion great post! .
You made a number of fine points there. I did a search on the matter and found most people will have the same opinion with your blog.
Utterly pent subject matter, Really enjoyed studying.
Hello! I could have sworn I’ve been to this blog before but after browsing through some of the post I realized it’s new to me. Anyways, I’m definitely happy I found it and I’ll be book-marking and checking back frequently!