Евгений Шелест
AndreyPopov / Depositphotos.com
Данный документ предусматривает предоставление дополнительных налоговых льгот многодетным семьям1. При наличии сведений о количестве детей налогоплательщика инспекция самостоятельно предоставит вышеуказанным физлицам льготы по налогу на имущество и земельному налогу. Однако целесообразно обратиться в налоговый орган с заявлением о предоставлении льготы до начала формирования налоговых уведомлений за 2018 год. Напомним, что закон уточняет исчисление налога на имущество физлиц в случае разрушения объекта, транспортного налога в случае угона автомобиля.
Юрлица перестанут предоставлять декларации по земельному и транспортному налогу. По налогу на имущество организаций можно будет представить одну декларацию, если налогоплательщик состоит на учете в нескольких инспекциях по месту нахождения принадлежащих объектов недвижимости.
Кроме того, ИП и лица, занимающиеся частной практикой, вместо подачи декларации о предполагаемом доходе по форме 4-НДФЛ с 2020 года будут уплачивать авансовые платежи.
Документ вступил в силу, за исключением отдельных положений, для которых установлены отдельные сроки.
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1 С текстом Федерального закона от 15 апреля 2019 г. № 63-ФЗ «О внесении изменений в часть вторую Налогового кодекса Российской Федерации и статью 9 Федерального закона «О внесении изменений в части первую и вторую Налогового кодекса Российской Федерации и отдельные законодательные акты Российской Федерации о налогах и сборах» можно ознакомиться на официальном интернет-портале правовой информации (номер опубликования: 0001201904150035).
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