Individuals who own property are required to pay property tax. This should be done according to receipts from the tax authorities, which are received annually at the address of a privatized apartment, at a branch of any bank. Payers of 13% of the value of real estate are the persons who sold their homes.
It is necessary
- - documents for the apartment;
- - passport;
- - 3-NDFL declaration form;
- - receipt for payment of property tax;
- - Tax Code of the Russian Federation.
Instructions
Step 1
From the moment you became the owner of the apartment, received the appropriate certificate, you automatically become a property tax payer. Receipts should be sent to the address of the property that you have privatized. These documents indicate the annually accrued amount for housing. You can pay for it at any bank branch that accepts such payments. Present the payment document, transfer the required amount to the bank employee. The notice is torn off along the cut line, and the second part of the receipt is stamped and sent to you to confirm payment. Put your signature, indicate the last name, first name, patronymic on both parts of the payment document.
Step 2
If before August 1, the receipt has not arrived at you, is lost, disappeared from the mailbox, contact the tax office at the location of your apartment. Ask the inspection officer to print a new payment document for you. You can also receive a receipt in electronic form. To do this, open the official website of the Federal Tax Service Inspectorate and enter your data. Then click on the "Debt" button. Select the property tax tab. Receive your receipt by email, print it out. Pay at a bank branch, post office or using an online transfer from a bank card.
Step 3
Some categories of citizens are exempt from paying property tax. These include retirees, military personnel, their relatives and others. The list can be found on the official website of the IFTS.
Step 4
When selling an apartment, you must pay 13% of its value. To do this, fill out the 3-NDFL declaration. Attach the contract of purchase and sale for the apartment, other documents confirming the transfer of real estate. Make copies of your rent receipt. Submit the package of documentation to the tax authority. For an amount exceeding 1 million rubles, you will pay 13%. Submit your tax return by May 1st of the year following the year in which you sold your apartment.
