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.
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!