Legal Encyclopedia. The letter H

PROPERTY TAX FOR INDIVIDUALS

- Tax objects which recognizes the following types of property: houses, apartments, villas, garages and other buildings, premises and facilities.

Payers of this tax are the physical persons - owners of the property recognized as the object of taxation. If the property is recognized as an object

taxation, is jointly owned by several individuals, the taxpayer in respect of the property is recognized each of these individuals in proportion to his share in the property. If the property is recognized as an object

taxation is in the common property of several natural persons, they are equally responsible for the execution of the tax obligation. In this case the taxpayer may be one of these individuals, determined by agreement between them.

From paying N. NI FL waived for the following categories of citizens:

1) Heroes of the Soviet Union and Heroes of the Russian Federation, as well as the persons awarded the Order of Glory of three degrees;

2) disabled groups I and II, disabled since childhood;

3) participants in the Civil and Great Patriotic wars and other military operations on protection of the USSR the number of soldiers who served in the military units, staffs and institutions that were part of the army, and former guerrillas;

4) Persons civilian staff of the Soviet Army, the Navy, bodies of internal affairs and national security, occupying established posts in military units, staffs and institutions that were part of the army during World War II, or the persons who were in this period cities, participated in the defense of which these individuals counted in the length of service for a pension on favorable conditions established for the military units of the army;

5) persons receiving benefits in accordance with the RSFSR Law "On social protection of citizens exposed to radiation as a result of the Chernobyl disaster", as well as persons referred to in Art. 2, 3, 5, 6 of the RF Law "On social protection of citizens exposed to radiation as a result of the accident in 1957 at the production association" Mayak "and discharges of radioactive waste into the Techa River";

6) servicemen and citizens discharged from military service on reaching the age limit for military service for health reasons or in connection with organizational and staffing measures, which have a total duration of military service 20 years or more;

7) persons who are directly involved in a part of a special risk units in the testing of nuclear and thermonuclear weapons, elimination of accidents at nuclear installations weaponry and military installations;

8) members of military families who have lost their breadwinner. The benefit to the families of soldiers who lost their breadwinner, granted on the basis of the pension certificate, in which the stamp "a widow (widower, mother, father) who died a warrior," or there is a corresponding entry, certified by the signature of the head of the institution that issued the pension certificate and seal of the institution. If these family members are not retirees, the privilege granted to them on the basis of the inquiry on the death of a soldier.

Tax on buildings, premises and facilities shall not be paid:

1) pensioners receiving pensions granted in accordance with the procedure established by the pension legislation of the Russian Federation;

2) citizens discharged from military service or call for military training, to carry out international duty in Afghanistan and other countries where the fighting took place. The privilege is granted based on the certificate of the right to benefits and a certificate issued by district military commissariat, military unit, military educational institution, enterprise, institution or organization of the Ministry of Internal Affairs or the relevant Russian authorities;

3) bear a firs and spouses of servicemen and civil servants who died on duty. The privilege is granted based on the certificate of the death of a soldier or a civil servant issued by the relevant authorities. The spouses of civil servants who died on duty, exemptions are granted only if they do not remarried;

4) from specially equipped facilities, structures, premises (including housing), belonging to the workers of culture, art and folk masters by right of ownership and used solely as creative workshops, ateliers, studios, as well as living space, used for organizations that are open to visits to non-state museums, galleries, libraries and other cultural institutions, the period of such use;

5) located at sites in gardening and dacha non-profit associations of residential buildings citizens living area of ​​50 m2 and commercial buildings and facilities with total area of ​​50 m2.