Екатерина Уцына
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Прежде всего указывается, что уплатить налоги за 2018 год собственники участков, транспорта и недвижимости должны до 2 декабря 2019 года включительно1. При уплате после этой даты уже будут начисляться пени.
Расчет налогов производит инспекция, она и направляет уведомления налогоплательщикам-физлицам по почте или через личный кабинет на сайте ФНС России. Если раньше вместе с налоговыми уведомлениями приходили и квитанции для уплаты, то с этого года все реквизиты для уплаты каждого налога уже включены в уведомление. На сайте Госуслуг можно воспользоваться специальным сервисом для уплаты налогов. В нем нужно ввести только УИН, все остальные реквизиты заполняются автоматически.
Также с этого года предусмотрен и новый способ уплаты налогов – единым налоговым платежом (ст. 45.1 Налогового кодекса). Он заключается в том, что в течение года и даже до рассылки налоговых уведомлений собственник зачисляет денежные средства на авансовый кошелек. Необходимая сумма будет списана с баланса автоматически, когда подойдет срок уплаты налогов.
Отдельный раздел памятки посвящен новым налоговым льготам, которыми могут воспользоваться многодетные семьи при расчете налогов за 2018 год. Так, например, многодетным не придется уплачивать земельный налог со стоимости шести соток (подп. 10 п. 5 ст. 391 НК РФ). Это значит, что если семья владеет участком в пять соток, то земельного налога в уведомлении не будет. Если в уведомлении указан этот налог, то рассчитан он на площадь участка, превышающую налоговый вычет. Например, с участка в десять соток налогом будет облагаться только четыре.
По налогу на имущество физлиц льгота для многодетных будет зависеть от количества несовершеннолетних детей. Так, в отношении квартиры, комнаты или части квартиры дополнительно не будет облагаться налогов пять кв. м. на каждого несовершеннолетнего ребенка. Для собственников жилого дома или части в нем льгота чуть больше – семь кв. м (п. 6.1 ст. 403 НК РФ). Не стоит забывать и про вычет, положенный абсолютно всем собственникам: налогом не облагается 20 кв. м. Квартиры и части жилого дома, 10 кв. м части квартиры или комнаты и 50 кв. м жилого дома (п. 3 ст. 403 НК РФ).
Чтобы воспользоваться льготой нужно направить соответствующее заявление в налоговую инспекцию. Подается оно единожды и в любое время. Но для того, чтобы льгота была учтена сразу при рассылке уведомлений за прошедший год, то это нужно сделать до 1 апреля следующего года. Если в полученном налоговом уведомлении не указан такой вычет, это значит, что налоговая инспекция не знала об наличии такого права на льготу. Налогоплательщику необходимо сообщить об этом также с помощью заявления – или письменно, или через личный кабинет. Кроме того, льготой нельзя будет воспользоваться в отношении налогов за 2018 год, если третий ребенок в семье появился в 2019 году.
Обратите внимание, что льготой по земельному и имущественному налогу многодетная семья может воспользоваться только в отношении одного объекта. Для выбора того объекта, в отношении которого будет представляться льгота, собственник подает соответствующее уведомление. Направляется оно в налоговую инспекцию до 31 декабря того года, за который будет рассчитываться налог. Еще один вариант – указать льготный объект в личном кабинете на сайте ФНС России в разделе «Мое имущество».
Если налогоплательщик не определил льготный объект, то налоговая служба самостоятельно выберет его. По умолчанию льготным будет тот объект, по которым начислен самый большой налог.
Что касается размера налога, то, как указывается в памятке, вырасти по сравнению с прошлогодними суммами более, чем на 10% в год он не может. Такое ограничение установлено Федеральным законом от 15 апреля 2019 г. № 63-ФЗ, а также Федеральным законом от 3 августа 2018 года № 334-ФЗ. Поэтому, даже если кадастровая стоимость объекта значительно выросла, при расчете налога будут применяться ограничения.
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1 С полным текстом памятки «Имущественные налоги: что нового в 2019 году» можно ознакомиться на официальном сайте портала Госуслуг: https://www.gosuslugi.ru/help/news/2019_10_25_nalog_2019.
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Я хотел бы выразить признательность автору этой статьи за его объективный подход к теме. Он представил разные точки зрения и аргументы, что позволило мне получить полное представление о рассматриваемой проблеме. Очень впечатляюще!
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Очень хорошо исследованная статья! Она содержит много подробностей и является надежным источником информации. Я оцениваю автора за его тщательную работу и приветствую его старания в предоставлении читателям качественного контента.
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Статья помогла мне лучше понять сложные аспекты темы, с которыми я ранее не сталкивался.
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My programmer is trying to convince me to move to .net from PHP. I have always disliked the idea because of the costs. But he’s tryiong none the less. I’ve been using WordPress on a variety of websites for about a year and am anxious about switching to another platform. I have heard fantastic things about blogengine.net. Is there a way I can import all my wordpress content into it? Any help would be greatly appreciated!
Я хотел бы подчеркнуть четкость и последовательность изложения в этой статье. Автор сумел объединить информацию в понятный и логичный рассказ, что помогло мне лучше усвоить материал. Очень ценная статья!
Автор старается подойти к теме нейтрально, чтобы предоставить читателям полную картину.
Автор старается подойти к теме нейтрально, чтобы предоставить читателям полную картину.
Whats up this is kind of of off topic but I was wondering if blogs use WYSIWYG editors or if you have to manually code with HTML. I’m starting a blog soon but have no coding know-how so I wanted to get advice from someone with experience. Any help would be greatly appreciated!
Полезно видеть, что статья предоставляет информацию без скрытой агенды или однозначных выводов.
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Автор предоставляет достаточно контекста и фактов, чтобы читатель мог сформировать собственное мнение.
Статья представляет анализ различных точек зрения на проблему.
Would you be concerned with exchanging hyperlinks?
Я оцениваю объективность и непредвзятость автора в представлении аргументов и фактов.
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Hey there! Quick question that’s totally off topic. Do you know how to make your site mobile friendly? My website looks weird when viewing from my apple iphone. I’m trying to find a template or plugin that might be able to resolve this problem. If you have any recommendations, please share. With thanks!
Я оцениваю фактическую базу, представленную в статье.
Надеюсь, что эти комментарии добавят ещё больше положительных настроений к информационной статье!
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Статья представляет объективную оценку проблемы, учитывая мнение разных экспертов и специалистов.
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Я хотел бы отметить глубину исследования, представленную в этой статье. Автор не только предоставил факты, но и провел анализ их влияния и последствий. Это действительно ценный и информативный материал!
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