Property tax is compulsory for all apartment owners. It must be paid by all citizens, including minors, who own real estate.
It is necessary
- - receipt for payment of tax;
- - money.
Instructions
Step 1
Apartment tax is calculated by the Federal Tax Service as of January 1 of each year. The basis is the total inventory value of real estate, which differs from the market value. From 2014, it will also be multiplied by the deflator coefficient. It will not apply for the 2013 tax.
Step 2
The marginal tax rates are 0.1% for real estate objects worth not more than 300 thousand rubles; 0.3% - more than 300 thousand rubles; 0.5% - more than 500 thousand rubles They are installed independently in each region. You can get acquainted with the current rates for your region on the FTS website.
Step 3
The tax is calculated for each property owner. For example, a citizen owns 1/2 an apartment with an inventory value of 1 million rubles. The tax rate is 0.5%. The amount of tax payable will be 1,000,000 * 0.5 * 0.5% = 2500 rubles. The other owner is obliged to pay the same amount.
Step 4
Today, tax receipts come by mail, and there is no need to make independent calculations of the tax amounts. If for some reason you have not received a receipt, then you need to contact the tax office at the location of the apartment in the ownership. The transition of citizens to self-service is being discussed, it is assumed that they will have to independently calculate and pay property tax. But so far this has not received legislative confirmation.
Step 5
You can pay tax at any branch of Sberbank, through Sberbank terminals, as well as through the Internet bank. This must be done before November 1 of the next year in which the tax is calculated. Therefore, the tax for 2013 must be paid by November 1, 2014.
