Разъяснено, по каким дополнительным основаниям может перестать исчисляться налог на имущество физлиц

Евгений Шелест

Разъяснено, по каким дополнительным основаниям может перестать исчисляться налог на имущество физлиц
maxcam / Depositphotos.com

В качестве дополнительного основания для прекращения исчисления налога на имущество физлиц в связи с гибелью или уничтожением недвижимого объекта налоговики считают возможным учитывать заявление налогоплательщика или его представителя о гибели или уничтожении объекта налогообложения с подтверждающими данный факт документами. Соответствующая информация и рекомендуемая форма заявления содержатся в письме ФНС России от 14 ноября 2018 г. № БС-4-21/22148@ «Об основаниях прекращения исчисления налога на имущество физических лиц в связи с гибелью или уничтожением объекта налогообложения»). По мнению налогового ведомства, к таким документам могут относиться:

акт обследования, в котором кадастровый инженер в результате осмотра места нахождения недвижимого объекта подтверждает прекращение его существования; справка местной администрации о гибели объекта вследствие стихийного бедствия; справка органов госпожнадзора с указанием информации, подтверждающей прекращение существования объекта; вступившее в силу судебное решение; акт обследования (заключение) организации государственного учета жилищного фонда о сносе объекта; прочие документы.

Обязан ли налогоплательщик представить в налоговый орган документы, подтверждающие право на льготу по налогу на имущество физлиц? Узнайте из материала «Льготы по налогу на имущество физических лиц» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

Налоговая служба указала, что в вышеупомянутых случаях сумма налога должна рассчитываться с учетом полных месяцев владения имуществом (п. 5 ст. 408 Налогового кодекса). При этом дата прекращения права собственности на имущество будет устанавливаться инспекцией по результатам рассмотрения поданных налогоплательщиком документов, подтверждающих прекращение существования объекта в связи с гибелью или уничтожением.

ФНС России отметила, что общим основанием для прекращения исчисления налога являются сведения, полученные в соответствии со ст. 85 НК РФ от органов Росреестра (п. 2 ст. 408 НК РФ).

Источник: garant.ru

254 комментария

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.

Greetings from California! I’m bored to tears at work so I decided to check out your website on my iphone during lunch break. I really like the information you provide here and can’t wait to take a look when I get home. I’m amazed at how quick your blog loaded on my phone .. I’m not even using WIFI, just 3G .. Anyways, fantastic blog!

What i don’t realize is if truth be told how you are not really a lot more smartly-liked than you may be now. You’re very intelligent. You realize thus considerably with regards to this topic, produced me individually believe it from numerous numerous angles. Its like women and men don’t seem to be fascinated except it is something to do with Lady gaga! Your individual stuffs outstanding. At all times care for it up!

I discovered your blog site on google and check a few of your early posts. Continue to keep up the very good operate. I just additional up your RSS feed to my MSN News Reader. Seeking forward to reading more from you later on!…

Thanks for the sensible critique. Me & my neighbor were just preparing to do some research on this. We got a grab a book from our area library but I think I learned more from this post. I am very glad to see such great information being shared freely out there.

The next time I read a weblog, I hope that it doesnt disappoint me as a lot as this one. I imply, I do know it was my option to learn, but I truly thought youd have something attention-grabbing to say. All I hear is a bunch of whining about something that you can repair should you werent too busy searching for attention.

Hey! Quick question that’s completely off topic. Do you know how to make your site mobile friendly? My blog looks weird when browsing from my apple iphone. I’m trying to find a theme or plugin that might be able to correct this issue. If you have any suggestions, please share. Many thanks!

Thank you for another informative site. Where else could I get that kind of info written in such an ideal way? I’ve a project that I am just now working on, and I have been on the look out for such information.

Hello There. I found your blog using msn. This is an extremely well written article. I will be sure to bookmark it and come back to read more of your useful info. Thanks for the post. I will certainly comeback.

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.

With havin so much content and articles do you ever run into any issues of plagorism or copyright infringement? My site has a lot of exclusive content I’ve either created myself or outsourced but it appears a lot of it is popping it up all over the web without my agreement. Do you know any techniques to help stop content from being stolen? I’d truly appreciate it.

I loved as much as you’ll obtain performed proper here. The comic strip is tasteful, your authored material stylish. however, you command get got an nervousness over that you wish be delivering the following. unwell unquestionably come more in the past again since exactly the similar just about a lot frequently within case you shield this hike.

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.

obviously like your web site however you need to take a look at the spelling on several of your posts. Several of them are rife with spelling problems and I in finding it very bothersome to inform the reality nevertheless I?¦ll certainly come back again.

I am no longer certain where you are getting your info, however good topic. I must spend some time learning much more or working out more. Thank you for excellent info I was on the lookout for this information for my mission.

You actually make it seem so easy with your presentation but I find this matter to be really something which I think I would never understand. It seems too complex and extremely broad for me. I’m looking forward for your next post, I’ll try to get the hang of it!

I’m not sure why but this site is loading incredibly slow for me. Is anyone else having this issue or is it a problem on my end? I’ll check back later and see if the problem still exists.

Thanks for another excellent post. Where else could anybody get that type of info in such a perfect way of writing? I have a presentation next week, and I’m on the look for such info.

Уведомление: Piff Bar Fire OG
Уведомление: pork rectum

Somebody essentially lend a hand to make seriously posts I would state. That is the very first time I frequented your website page and up to now? I surprised with the research you made to make this particular publish extraordinary. Magnificent job!

I just could not depart your website prior to suggesting that I extremely enjoyed the standard info a person provide for your visitors? Is going to be back often in order to check up on new posts

I intended to send you one very small remark to thank you very much as before on the breathtaking principles you’ve discussed above. This has been simply open-handed of you to offer extensively all that a lot of folks would’ve made available as an e-book to earn some cash on their own, chiefly now that you might have tried it in the event you decided. These pointers in addition worked to become great way to recognize that other individuals have the identical dreams similar to mine to know a little more with reference to this problem. Certainly there are numerous more enjoyable situations in the future for folks who discover your blog post.

Good post. I learn one thing more challenging on totally different blogs everyday. It’s going to at all times be stimulating to learn content from different writers and apply a little something from their store. I’d choose to make use of some with the content on my weblog whether or not you don’t mind. Natually I’ll give you a hyperlink on your net blog. Thanks for sharing.

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!

Hi, Neat post. There is an issue with your web site in internet explorer, might check this… IE nonetheless is the marketplace chief and a big element of folks will pass over your magnificent writing because of this problem.

What is Tea Burn? Tea Burn is a new market-leading fat-burning supplement with a natural patent formula that can increase both speed and efficiency of metabolism. Combining it with Tea, water, or coffee can help burn calories quickly.

Magnificent beat ! I would like to apprentice while you amend your web site, how could i subscribe for a blog web site? The account helped me a acceptable deal. I had been a little bit acquainted of this your broadcast offered bright clear concept

I keep listening to the newscast talk about receiving free online grant applications so I have been looking around for the finest site to get one. Could you advise me please, where could i get some?

Hi there! This post could not be written any better! Reading this post reminds me of my previous room mate! He always kept chatting about this. I will forward this page to him. Fairly certain he will have a good read. Thanks for sharing!

Simply wish to say your article is as surprising. The clarity in your post is simply nice and i could assume you’re an expert on this subject. Fine with your permission allow me to grab your feed to keep updated with forthcoming post. Thanks a million and please continue the gratifying work.

I was very pleased to find this web-site.I wanted to thanks for your time for this wonderful read!! I definitely enjoying every little bit of it and I have you bookmarked to check out new stuff you blog post.

Throughout this grand design of things you get a B- with regard to hard work. Exactly where you actually confused me personally ended up being in the particulars. As as the maxim goes, the devil is in the details… And it could not be much more true in this article. Having said that, let me tell you exactly what did give good results. The text is certainly very persuasive and that is most likely the reason why I am making an effort in order to opine. I do not really make it a regular habit of doing that. Secondly, despite the fact that I can see a leaps in reason you come up with, I am not certain of just how you seem to unite your ideas that help to make the conclusion. For the moment I will subscribe to your point however wish in the near future you actually connect your facts better.

Together with the whole thing which appears to be building throughout this specific area, a significant percentage of points of view are actually relatively exciting. Having said that, I beg your pardon, because I can not subscribe to your entire idea, all be it exhilarating none the less. It would seem to us that your remarks are not entirely justified and in actuality you are generally your self not even wholly confident of the point. In any case I did enjoy reading through it.

Fitspresso is a brand-new natural weight loss aid designed to work on the root cause of excess and unexplained weight gain. The supplement uses an advanced blend of vitamins, minerals, and antioxidants to support healthy weight loss by targeting the fat cells’ circadian rhythm

Fitspresso is a brand-new natural weight loss aid designed to work on the root cause of excess and unexplained weight gain. The supplement uses an advanced blend of vitamins, minerals, and antioxidants to support healthy weight loss by targeting the fat cells’ circadian rhythm

Thanks for another informative site. Where else could I get that type of info written in such an ideal way? I’ve a project that I am just now working on, and I have been on the look out for such info.

Whats Taking place i am new to this, I stumbled upon this I have found It positively helpful and it has helped me out loads. I am hoping to give a contribution & assist different users like its aided me. Great job.

What i don’t realize is actually how you are not actually much more well-liked than you might be now. You are so intelligent. You realize thus significantly relating to this subject, made me personally consider it from numerous varied angles. Its like men and women aren’t fascinated unless it is one thing to do with Lady gaga! Your own stuffs great. Always maintain it up!

The cosmos is said to be an ordered place, ruled by laws and principles, yet within that order exists chaos, unpredictability, and the unexpected. Perhaps true balance is not about eliminating chaos but embracing it, learning to see the beauty in disorder, the harmony within the unpredictable. Maybe to truly understand the universe, we must stop trying to control it and simply become one with its rhythm.

Thanks for sharing excellent informations. Your web-site is very cool. I am impressed by the details that you’ve on this website. It reveals how nicely you perceive this subject. Bookmarked this website page, will come back for extra articles. You, my pal, ROCK! I found simply the info I already searched all over the place and just could not come across. What a great web-site.

The essence of existence is like smoke, always shifting, always changing, yet somehow always present. It moves with the wind of thought, expanding and contracting, never quite settling but never truly disappearing. Perhaps to exist is simply to flow, to let oneself be carried by the great current of being without resistance.

Fantastic goods from you, man. I’ve understand your stuff previous to and you are just extremely fantastic. I really like what you have acquired here, really like what you are saying and the way in which you say it. You make it enjoyable and you still take care of to keep it sensible. I cant wait to read far more from you. This is actually a wonderful site.

Friendship, some say, is a single soul residing in two bodies, but why limit it to two? What if friendship is more like a great, endless web, where each connection strengthens the whole? Maybe we are not separate beings at all, but parts of one vast consciousness, reaching out through the illusion of individuality to recognize itself in another.

Time is often called the soul of motion, the great measure of change, but what if it is merely an illusion? What if we are not moving forward but simply circling the same points, like the smoke from a burning fire, curling back onto itself, repeating patterns we fail to recognize? Maybe the past and future are just two sides of the same moment, and all we ever have is now.

Virtue, they say, lies in the middle, but who among us can truly say where the middle is? Is it a fixed point, or does it shift with time, perception, and context? Perhaps the middle is not a place but a way of moving, a constant balancing act between excess and deficiency. Maybe to be virtuous is not to reach the middle but to dance around it with grace.

The essence of existence is like smoke, always shifting, always changing, yet somehow always present. It moves with the wind of thought, expanding and contracting, never quite settling but never truly disappearing. Perhaps to exist is simply to flow, to let oneself be carried by the great current of being without resistance.

The cosmos is said to be an ordered place, ruled by laws and principles, yet within that order exists chaos, unpredictability, and the unexpected. Perhaps true balance is not about eliminating chaos but embracing it, learning to see the beauty in disorder, the harmony within the unpredictable. Maybe to truly understand the universe, we must stop trying to control it and simply become one with its rhythm.

What i do not realize is actually how you’re not really much more well-liked than you may be right now. You’re very intelligent. You realize thus considerably relating to this subject, produced me personally consider it from so many varied angles. Its like women and men aren’t fascinated unless it’s one thing to do with Lady gaga! Your own stuffs outstanding. Always maintain it up!

Aw, this was a really nice post. In thought I would like to put in writing like this moreover – taking time and actual effort to make a very good article… however what can I say… I procrastinate alot and not at all seem to get something done.

Nice post. I study one thing more challenging on totally different blogs everyday. It would all the time be stimulating to learn content from different writers and observe a bit something from their store. I’d desire to make use of some with the content material on my blog whether or not you don’t mind. Natually I’ll provide you with a hyperlink in your net blog. Thanks for sharing.

Hi, I think your site might be having browser compatibility issues. When I look at your website in Safari, it looks fine but when opening in Internet Explorer, it has some overlapping. I just wanted to give you a quick heads up! Other then that, fantastic blog!

Simply desire to say your article is as astounding. The clarity to your submit is just spectacular and that i can suppose you’re knowledgeable on this subject. Fine together with your permission allow me to grab your feed to stay updated with imminent post. Thank you a million and please continue the rewarding work.

I would like to thnkx for the efforts you have put in writing this blog. I’m hoping the same high-grade website post from you in the upcoming also. Actually your creative writing skills has encouraged me to get my own site now. Really the blogging is spreading its wings quickly. Your write up is a great example of it.

I cherished as much as you will obtain performed proper here. The cartoon is attractive, your authored subject matter stylish. however, you command get got an impatience over that you would like be handing over the following. ill indisputably come further until now again as exactly the similar nearly a lot frequently inside of case you defend this increase.

Excellent post. I was checking continuously this blog and I’m impressed! Extremely helpful information specially the last part 🙂 I care for such info much. I was looking for this certain information for a long time. Thank you and good luck.

What i do not realize is actually how you’re not actually much more smartly-preferred than you might be right now. You are so intelligent. You recognize therefore considerably in terms of this subject, made me individually consider it from a lot of numerous angles. Its like women and men don’t seem to be fascinated except it is something to accomplish with Lady gaga! Your personal stuffs outstanding. At all times maintain it up!

Одним из ключевых аспектов ОЗДС является также обучение персонала, ответственного за борьбу с дератами, в правилах безопасности, применении различных методов и технологий, а также в мониторинге и контроле за эффективностью применяемых мероприятий.

Do you mind if I quote a couple of your articles as long as I provide credit and sources back to your webpage? My blog is in the exact same area of interest as yours and my users would definitely benefit from some of the information you present here. Please let me know if this ok with you. Many thanks!

Great weblog right here! Additionally your web site quite a bit up fast! What host are you using? Can I am getting your associate hyperlink to your host? I wish my web site loaded up as quickly as yours lol

Its like you learn my mind! You seem to understand a lot approximately this, like you wrote the e book in it or something. I feel that you could do with some percent to drive the message home a little bit, but other than that, that is magnificent blog. A fantastic read. I will certainly be back.

Эта статья является примером качественного исследования и профессионализма. Автор предоставил нам широкий обзор темы и представил информацию с точки зрения эксперта. Очень важный вклад в популяризацию знаний!

Эта статья превзошла мои ожидания! Она содержит обширную информацию, иллюстрирует примерами и предлагает практические советы. Я благодарен автору за его усилия в создании такого полезного материала.

Just wish to say your article is as amazing. The clarity for your publish is simply great and i can suppose you’re a professional in this subject. Well with your permission allow me to grasp your RSS feed to keep updated with impending post. Thank you one million and please keep up the rewarding work.

Wonderful blog! Do you have any recommendations for aspiring writers? I’m hoping to start my own website soon but I’m a little lost on everything. Would you recommend starting with a free platform like WordPress or go for a paid option? There are so many choices out there that I’m completely overwhelmed .. Any suggestions? Kudos!

Its like you read my mind! You appear to understand so much about this, like you wrote the book in it or something. I believe that you can do with a few p.c. to drive the message house a little bit, but instead of that, this is magnificent blog. A great read. I’ll certainly be back.

Magnificent beat ! I wish to apprentice while you amend your site, how can i subscribe for a blog site? The account aided me a acceptable deal. I had been a little bit acquainted of this your broadcast offered bright clear idea

I’m impressed, I have to say. Really not often do I encounter a weblog that’s both educative and entertaining, and let me inform you, you have got hit the nail on the head. Your concept is excellent; the problem is something that not enough individuals are talking intelligently about. I am very joyful that I stumbled across this in my seek for something regarding this.

I was just looking for this information for some time. After 6 hours of continuous Googleing, finally I got it in your site. I wonder what’s the lack of Google strategy that do not rank this kind of informative websites in top of the list. Usually the top websites are full of garbage.

Я хотел бы поблагодарить автора этой статьи за его основательное исследование и глубокий анализ. Он представил информацию с обширной перспективой и помог мне увидеть рассматриваемую тему с новой стороны. Очень впечатляюще!

Pretty nice post. I just stumbled upon your blog and wanted to say that I have truly enjoyed browsing your blog posts. In any case I’ll be subscribing to your rss feed and I hope you write again very soon!

I do not even know how I finished up here, but I assumed this put up was once great. I don’t recognize who you’re however certainly you are going to a well-known blogger in case you aren’t already. Cheers!

Я очень доволен, что прочитал эту статью. Она не только предоставила мне интересные факты, но и вызвала новые мысли и идеи. Очень вдохновляющая работа, которая оставляет след в моей памяти!

Howdy I am so glad I found your web site, I really found you by error, while I was browsing on Digg for something else, Nonetheless I am here now and would just like to say cheers for a incredible post and a all round thrilling blog (I also love the theme/design), I don’t have time to go through 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 fantastic work.

Эта статья — источник ценной информации! Я оцениваю глубину исследования и разнообразие рассматриваемых аспектов. Она действительно расширила мои знания и помогла мне лучше понять тему. Большое спасибо автору за такую качественную работу!

We’re a gaggle of volunteers and starting a brand new scheme in our community. Your site offered us with valuable information to work on. You have performed a formidable activity and our entire neighborhood will likely be thankful to you.

You actually make it seem so easy with your presentation but I find this topic to be really something which I think I would never understand. It seems too complicated and very broad for me. I’m looking forward for your next post, I’ll try to get the hang of it!

Я только что прочитал эту статью, и мне действительно понравилось, как она написана. Автор использовал простой и понятный язык, несмотря на тему, и представил информацию с большой ясностью. Очень вдохновляюще!

What i do not understood is if truth be told how you are not actually much more neatly-appreciated than you may be now. You are very intelligent. You recognize therefore considerably in relation to this subject, produced me in my view believe it from numerous numerous angles. Its like men and women are not interested until it is something to do with Girl gaga! Your individual stuffs great. Always maintain it up!

Очень хорошо структурированная статья! Я оцениваю ясность и последовательность изложения. Благодаря этому, я смог легко следовать за логикой и усвоить представленную информацию. Большое спасибо автору за такой удобный формат!

Статья содержит достаточно информации для того, чтобы читатель мог получить общее представление о теме.

Автор статьи представляет разнообразные точки зрения и аргументы, оставляя решение оценки информации читателям.

Автор представил широкий спектр мнений на эту проблему, что позволяет читателям самостоятельно сформировать свое собственное мнение. Полезное чтение для тех, кто интересуется данной темой.

You can certainly see your expertise in the work you write. The sector hopes for even more passionate writers such as you who aren’t afraid to say how they believe. All the time follow your heart.

My partner and I absolutely love your blog and find nearly all of your post’s to be exactly I’m looking for. Would you offer guest writers to write content in your case? I wouldn’t mind composing a post or elaborating on many of the subjects you write concerning here. Again, awesome web site!

Я не могу не отметить качество исследования, представленного в этой статье. Автор использовал надежные источники и предоставил нам актуальную информацию. Большое спасибо за такой надежный и информативный материал!

Эта статья — источник ценной информации! Я оцениваю глубину исследования и разнообразие рассматриваемых аспектов. Она действительно расширила мои знания и помогла мне лучше понять тему. Большое спасибо автору за такую качественную работу!

Hi there, just became aware of your blog through Google, and found that it is really informative. I’m gonna watch out for brussels. I’ll be grateful if you continue this in future. Many people will be benefited from your writing. Cheers!

Автор старается оставаться нейтральным, позволяя читателям сами сформировать свое мнение на основе представленной информации.

When I initially commented I clicked the «Notify me when new comments are added» checkbox and now each time a comment is added I get three e-mails with the same comment. Is there any way you can remove me from that service? Thank you!

I carry on listening to the news broadcast talk about receiving free online grant applications so I have been looking around for the top site to get one. Could you advise me please, where could i get some?

Thank you for every other informative blog. The place else could I am getting that type of information written in such a perfect manner? I have a project that I am just now working on, and I’ve been on the look out for such information.

Greetings from Idaho! I’m bored to tears at work so I decided to browse your website on my iphone during lunch break. I love the knowledge you provide here and can’t wait to take a look when I get home. I’m amazed at how quick your blog loaded on my phone .. I’m not even using WIFI, just 3G .. Anyhow, superb blog!

Добавить комментарий

*

пять − 4 =