Евгений Шелест
AntonioGuillemF / Depositphotos.com
ФНС России внесла изменения в форму налогового уведомления, направляемого физлицам для уплаты имущественных налогов1. В частности, налоговые уведомления будут направляться без платежных документов на уплату физлицами налогов в бюджетную систему РФ. Вместо этого в уведомлении будет содержаться необходимая информация для перечисления налога на имущество физлиц, земельного и транспортного налога. Такая же строка будет добавлена под таблицами о перерасчете вышеуказанных налогов и под таблицей перерасчета НДФЛ, который не удержан налоговым агентом.
Отметим, что наименования некоторых граф таблиц уведомления будут изменены. Например, в таблицах по расчету и пересчету земельного налога графа «Не облагаемая налогом сумма» будет переименована в «Налоговый вычет». А в таблицах по расчету и пересчету транспортного налога графа «Доля в праве» будет исключена.
Приказ вступит в силу 1 июня 2019 года.
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1 С текстом приказа ФНС России от 18 декабря 2018 г. № ММВ-7-21/814@ «О внесении изменений в приказ Федеральной налоговой службы от 7 сентября 2016 г. № ММВ-7-11/477@» и материалами к нему можно ознакомиться на официальном официальном интернет-портале правовой информации (номер опубликования: 0001201901170010).
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