All owners of real estate registered in the territory of the Russian Federation must pay property tax for individuals.
The following objects are taxed:
- House;
- apartment or room;
- garage, parking place;
- single real estate complex;
- construction in progress;
- other building, structure, structure, room.
The tax service receives information about real estate objects, as well as owners, from Rosreestr.
When you need to pay tax
The amount of tax payable and the calculation of the tax base are indicated in the notification, which is generated and sent by the tax service. Notifications are generated 30 business days before the due date.
The deadline for paying property tax is annually until December 1. In this case, the tax is calculated for the previous calendar year. Thus, the tax calculated for 2017 must be paid no later than December 3, 2018, since December 1, 2018 is Saturday, so the date is postponed to the next working day.
In this case, the tax can be calculated for the previous three calendar years. For example, in 2018, notifications may include tax amounts calculated for 2015-2017.
Those who have access to the taxpayer's personal account will receive a notification electronically. In other cases, notifications are sent by registered mail or handed over personally to the person against receipt.
The notification comes to absolutely every taxpayer, including minors.
Who Should Pay Child Tax
If a child is registered with real estate that is subject to taxation, including a share in the right to common property, then he automatically becomes a taxpayer regardless of age, and also regardless of whether he uses this property or not.
However, the obligation to pay property tax does not arise if you are eligible for the benefit. At the same time, only one property of each type is exempt from taxation at the choice of the taxpayer.
For example, children from families of servicemen who have lost their breadwinner can take advantage of the exemption from property tax.
In all other cases, the obligation to pay tax lies with the legal representatives of the taxpayer. In accordance with paragraph 2 of Article 27 of the Tax Code of the Russian Federation, the representatives of the taxpayer are the persons acting as his representatives in accordance with the civil legislation of the Russian Federation.
The legal representatives of a minor are the parents (adoptive parents, guardians, trustees), who must fulfill the obligation to pay property tax for their child.
