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

102 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

Добавить комментарий

*

3 − два =