How to calculate personal property tax in 2021

In the coming year, we will see a huge number of changes in legislation: they promise to change the scheme for calculating income tax, increase pensions for pensioners and disabled people, and much more, so we should find out in advance what innovations await us and prepare for them mentally. Because some will hit small businesses, others will hit the wallets of entrepreneurs, such as new cash registers, and individuals will be given away - the property tax for individuals will change in 2021. In fact, this amendment was adopted a year ago, and unanimously, but it only comes into full force on January 1st. This innovation primarily means the cost of the cadastre; it is on this basis that all tax calculations will soon begin to be made.

Who is obliged to pay and who is not?

Property tax for individuals is levied on holders of ownership rights to property recognized as an object of taxation. Even minors are not exempt from the mandatory payment if they own this or that real estate. Payments for those under 18 years of age are made by guardians or parents until they reach adulthood.

The following are exempt from tax:

• pensioners or persons receiving a pension;
• payers discharged from military service or serving under conscription for military training in other countries where military operations took place;
• payers who are parents or spouses of military personnel who died while performing military duties;
• arts payers who use their premises as a museum, library or other public space;
• payers who own a building, outbuilding, commercial building, the area of ​​which does not exceed 50 sq.m.

An example of determining the annual tax based on the average annual price of property

So, the average annual property price of Ivanovo LLC is 2,534,000 rubles. The rate is 2.2%.

Advances:

• for 3 months – 14,582 rubles;
• for 6 months – 13,985 rubles;
• for 9 months – 13,260 rubles.

The tax is calculated:

2,534,000 x 2.2% – (14,582 + 13,985 + 13,260) = 13,921 rubles

If the right to own the property ends or appears during the reporting period, the determination of payments and the annual total occurs with the participation of a coefficient calculated as follows:

Number of months of proof of ownership: Number of months in the reporting period

If ownership is acquired after the 15th, the month is considered full. The rule also applies vice versa when the property is received before 15.

What is subject to tax?

The new list of objects subject to property tax for individuals includes:

• House;
• living space (apartment, room);
• garage, parking place;
• single real estate complex;
• unfinished construction project;
• other buildings, structures, structures, premises.

At the same time, residential buildings located on plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture, and individual housing construction are now classified as residential buildings.

An example of determining the annual tax based on the cadastral price

The cadastral price of the property of Ivanovo LLC is 25,345,200 rubles. The rate is 1.3%.

Advances:

• for 3 months – 82,372 rubles;
• for 6 months – 82,372 rubles;
• for 9 months – 82,372 rubles.

The amount is calculated as follows:

25,345,200 x 1.3% – (82,372 + 82,372 + 82,372) = 82,372 rubles

The tax is determined on property located at the location of the enterprise, outside its location, and on the property of divisions that have their own balance sheet, and on property with certain rates.

Tax deductions for property

It should be noted that if you own several objects, then a tax deduction is due for each of them. If the property is owned by several people, then the deduction is made for everyone.

Advance payments

The calculation is made as follows:

Advance payment = (Tax rate x Average property price): 0.25

The average property price is determined as follows:

SRS = (KM + 1) x (OstN2 + OstN1),

where: KM – the number of months of the fact of ownership of the property; OstN2 – residual price on the 1st day of the month following the previous quarter; OstN1 – residual price on the 1st day of each quarter; 1 – coefficient that increases the number of months of the fact that the property is owned.

What benefits are there?

All existing tax benefits have been retained in the amended law. Thus, the tax will not be levied on disabled people from birth, as well as on disabled people of groups I and II. True, these categories of citizens can take advantage of the preferential right only in relation to one of the objects of each type, that is, in relation to one apartment, one garage, residential building, etc.

Benefits do not apply to:

• objects used in business activities;
• objects worth more than 300 million rubles.

In order to take advantage of the benefit, you must contact the tax authority with a corresponding application. This should be done before January 1 of the year, which is the tax period. If you are late, the tax authority, having finally calculated the amount of due payments, will independently provide the benefit.

Tax notice

For individuals, property tax is calculated by the tax service, after which it sends a tax notice to their place of residence, which contains information about the amount of tax, the deadline for its payment, etc.

Tax notices in 2021 will be sent to residents of Russia between April and November

, but no later than 30 days before the payment date.

Many real estate owners mistakenly believe that if they have not received a notice from the tax service, then they do not need to pay property tax. This is wrong

.

On January 1, 2015, a law came into force according to which taxpayers, in the event of non-receipt of tax notices, are required to independently report

to the Federal Tax Service about the availability of real estate assets, as well as vehicles.

The above message, accompanied by copies of title documents, must be submitted to the Federal Tax Service in respect of each taxable object once before December 31 of the following year. For example, if an apartment was purchased in 2021, but no notifications were received regarding it, then information must be provided to the Federal Tax Service by December 31.

Therefore, if you do not receive a notification, the Federal Tax Service recommends taking the initiative and contacting the inspectorate in person (you can use this service to make an appointment online).

If a citizen independently reports that he has a vehicle for which tax has not been assessed, the payment will be calculated for the year in which the specified report was submitted. However, this condition only applies if the tax office did not have information about the reported object. If the payment notice was not sent for other reasons (for example, the taxpayer’s address was incorrectly indicated, or it was lost in the mail), then the calculation will be made for all three years.

For failure to submit such a message within the prescribed period, the citizen will be held accountable under clause 3 of Art. 129.1 and was fined in the amount of 20% of the unpaid tax amount for the object for which he did not submit a report.

How to count?

Chapter 32 of the Tax Code of the Russian Federation provides basic values ​​that are applied if the tax is calculated at the cadastral value.

Rates for calculating tax on cadastral value

Regional authorities will be able to reduce base rates to 0 percent or increase them, but not more than three times.

An example of calculating tax based on cadastral value:

Owned by Ivanov I.L. there is an apartment of 54 sq. meters. The cadastral value of housing as of January 1, 2015 was 4 million rubles. We reduce the area of ​​the apartment by the amount of the tax deduction:

54 - 20 = 34 sq. meters.

4,000,000 rub. : 54 sq. meters x 34 sq. m = 2,518,519 rub.

It is on this amount that tax will be charged.

We multiply it by the rate and get the amount of payments due from the owner: 2,518,519 × 0.1% = 2,519 rubles.

Cadastral value of property

For some types of real estate, the tax must be calculated based on its cadastral value at the beginning of the year. This is stated in paragraph 2 of Article 375 of the Tax Code of the Russian Federation.

Data for calculating tax on such property can be obtained from the official websites of governments (heads of administrations, governors, authorized departments) of the constituent entities of the Russian Federation. For example, in the Moscow region, the results of cadastral valuation of real estate were approved by order of the Ministry of Property of the Moscow Region dated November 28, 2013 No. 1499 and posted on the website of this department.

In addition, you can find out the cadastral value of a property on the Rosreestr website (www.rosreestr.ru) in the “Reference information on real estate online” section. This electronic service allows you to search by three parameters: cadastral number of the object, conditional number or address. You can also contact the territorial office of Rosreestr by mail or via the Internet with a request to provide information on the cadastral value of a particular object. Such certificates are issued free of charge at the request of any person. This follows from the provisions of paragraph 13 of Article 14 of the Law of July 24, 2007 No. 221-FZ and the letter of the Ministry of Finance of Russia of March 3, 2014 No. 03-05-05-01/8876.

For individual premises located in administrative, business and shopping centers, the cadastral value may not be established. But if the cadastral value of the buildings in which such premises are located has been determined, and the premises themselves are subject to property tax, then calculate the cadastral value of each of them using the formula:

This follows from the provisions of paragraph 6 of Article 378.2 of the Tax Code of the Russian Federation.

As a general rule, real estate that for some reason is not included in the regional lists at the beginning of the year may be subject to property tax based on the cadastral value only from the next year (if they are included in the list by the beginning of the next year). An exception to this rule is made for newly formed real estate properties.

During the year, the owner can divide into several parts a property that was included in the regional list and the value of which was fixed as of January 1. Each of the parts resulting from such a division is recognized as an independent object of cadastral registration. Despite the fact that newly formed properties will only be included in the regional list of “cadastral” real estate starting next year, property taxes on them must be paid this year. The tax base is the cadastral value of each new object, determined as of the date of its cadastral registration.

This procedure is provided for in paragraph 10 of Article 378.2 of the Tax Code of the Russian Federation.

Situation: how to calculate property tax for a shopping center, which in the middle of the year was divided into several retail facilities with an area of ​​less than 1000 square meters. m each? The property is located in the Moscow region.

Before dividing the shopping center, calculate property tax taking into account its cadastral value. After division, calculate the tax for each new retail facility based on their average annual cost.

In the Moscow region there are shopping centers (complexes) with a total area of ​​1000 sq. m and more apply to real estate, the tax base for which is the cadastral value. This is provided for in Article 1.1 of the Law of the Moscow Region of November 21, 2003 No. 150/2003-OZ. If the area of ​​the object is less than this value, then the tax on it must be calculated based on the average annual cost (clause 1 of Article 375 of the Tax Code of the Russian Federation).

In the situation under consideration, an object, the tax base for which was initially the cadastral value, “turned” into several objects during the year. The tax base for each of these objects was the average annual cost. Therefore, the total amount of property tax must be calculated in two stages: before and after dividing the property.

After writing off a divided object from the balance sheet, you can calculate property tax on it in two ways:

– continue to accrue advance payments and reflect them in calculations based on the results of the reporting periods;

– immediately calculate the total tax amount and reflect it in the declaration. In this case, the declaration can be submitted early, without waiting for the end of the calendar year.

With any method, the tax on the cadastral value must be calculated taking into account the adjustment coefficient based on the number of months of ownership of the property. In this case, the month in which the object was divided is considered complete.

Include the residual value of newly formed objects in the calculation of their average annual value from the 1st day of the month following the month in which these objects were accepted onto the balance sheet.

An example of calculating property tax when dividing an object, the tax base for which was determined as the cadastral value

The organization has on its balance sheet a shopping complex with an area of ​​2500 sq. m in the Moscow region. As of January 1, 2021, the object is included in the list of real estate objects, the tax base for which is determined based on the cadastral value. The cadastral value of the object is 100,000,000 rubles.

Advance payments for property tax are accrued in the following amounts:

– for the first quarter – 500,000 rubles. (RUB 100,000,000 × 1/4 × 2%); – for the second quarter – 500,000 rubles. (RUB 100,000,000 × 1/4 × 2%).

In July 2021, the organization divided this shopping complex into 17 retail facilities. On July 20, 2021, the newly created objects were registered. The area of ​​each object was less than 1000 square meters. m.

In the Moscow region, property tax based on cadastral value is established for retail facilities with an area of ​​more than 1000 square meters. m (Article 1.1 of the Law of the Moscow Region of November 21, 2003 No. 150/2003-OZ).

Since after the division of the shopping complex the area of ​​each newly created facility was less than 1000 square meters. m, such objects should be subject to property tax based on the average annual value.

Advance payment from the average annual cost. To calculate advance payments for the nine months of 2021 for newly formed objects, the accountant determined their average cost for the period from July to September.

The residual value of the newly formed objects is:

• on January 1 – 0 rub.;
• on February 1 – 0 rub.;
• on March 1 – 0 rub.;
• on April 1 – 0 rub.;
• on May 1 – 0 rub.;
• on June 1 – 0 rub.;
• on July 1 – 0 rub.;
• as of August 1 – 55,000,000 rubles;
• as of September 1 – RUB 54,800,000;
• as of October 1 – RUB 54,450,000;
• as of November 1 – 53,720,000 rubles;
• as of December 1 – RUB 53,310,000;
• as of December 31 – (taking into account transactions reflected in accounting during December 31) – RUB 52,850,000.

The average property value for nine months is:

(0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 55,000,000 rub. + 54,800,000 rub. + 54,450,000 rub.): (9 + 1) = 16,425,000 rub.

The advance payment for nine months was:

RUB 16,425,000: 4 × 2.2% = RUB 90,338

Tax (advance tax payments) from the cadastral value

Option 1. For the divided object, the organization filed a property tax return ahead of schedule (in August). During the tax period, the organization owned the object for seven months (from January to July). Therefore, the accountant calculated the property tax taking into account the coefficient 7/12:

100,000,000 rub. × 2% × 7/12 = 1,166,667 rubles.

Taking into account previously accrued advance payments, the amount of tax payable was:

RUB 1,166,667 – 500,000 rub. – 500,000 rub. = 166,667 rub.

Option 2. For the divided object, the organization continues to accrue advance payments based on its cadastral value as of January 1 and taking into account the property ownership coefficient.

During the third quarter, the divided object was actually owned by the organization for one month (July). Therefore, the accountant calculated the advance payment for the third quarter taking into account the coefficient 1/3:

100,000,000 rub. × 1/4 × 1/3 × 2% = 166,667 rubles.

During the year, the divided property was also owned by the organization for seven months. Therefore, the accountant calculated the annual tax amount taking into account the coefficient 7/12:

100,000,000 rub. × 7/12 × 2% = RUB 1,166,667.

At the end of the year, taking into account previously accrued advance payments, the organization has neither overpayment nor tax arrears:

500,000 rub. + 500,000 rub. + 166,667 rub. – 1,166,667 rub. = 0 rub.

Tax for the year based on the average annual cost. The average annual property value was:

(0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 55,000,000 rub. + 54,800,000 rub. + 54,450,000 rub. + 53,720,000 RUB + 53,310,000 RUB + 52,850,000 RUB): (12 + 1) = 24,933,077 RUB

Property tax for the year was:

RUB 24,933,077 × 2.2% = 548,528 rub.

Taking into account previously accrued advance payments at the end of the year, the organization has the following amount of tax to pay:

RUB 548,528 – 90,338 rub. = 458,190 rub.

The total property tax debt (subject to the accrual of advance payments for the divided object) at the end of the year is equal to 458,190 rubles.

Situation: how to take into account the division of a property into several objects when calculating property tax based on cadastral value? Title documents were received in the middle of the month.

The month in which the property was divided must be taken into account twice when calculating property taxes. Both when calculating the tax on an undivided object, and when calculating the tax on newly formed objects.

Source object

The tax on the original (undivided) property must be paid for all full months of ownership of this property (clause 5 of Article 382 of the Tax Code of the Russian Federation). A full month is understood as any number of days in the month when the organization acquired or lost ownership of real estate (letter of the Federal Tax Service of Russia dated March 23, 2015 No. BS-4-11/4606). Therefore, the month in which the property was divided must be included in the property tax calculation for the original property.

After writing off a divided object from the balance sheet, you can calculate property tax on it in two ways:

– continue to accrue advance payments and reflect them in calculations based on the results of the reporting periods;

– immediately calculate the total tax amount and reflect it in the declaration. In this case, the declaration should be submitted early, without waiting for the end of the calendar year.

With any method, the tax on the cadastral value must be calculated taking into account the adjustment coefficient based on the number of months of ownership of the property. In this case, the month in which the object was divided is considered complete.

Created objects

Newly created objects as a result of division are also subject to property tax at cadastral value (clause 10 of Article 378.2 of the Tax Code of the Russian Federation). You also need to pay tax on them for all full months of ownership (clause 5 of Article 382 of the Tax Code of the Russian Federation). That is, the month in which the original property was divided should be included in the calculation of property taxes on the newly created properties.

An exception is the situation when, after division, newly created objects do not fall under the criteria of property taxed at cadastral value. Then the tax on them must be paid based on the average (average annual) cost.

An example of calculating property tax when dividing one property into several objects. The tax base for the original and newly created objects is the cadastral value of the property

Alfa LLC owns premises, the property tax on which is calculated based on the cadastral value. The cadastral value of the property as of January 1, 2021 is RUB 86,000,000. In April 2021, the premises were divided into 11 offices, the registration certificates of ownership for which the organization received on April 29, 2021.

The total cadastral value of the newly created objects is 158,000,000 rubles.

The property tax rate is 1.2 percent.

The amount of the advance payment for property tax for the first quarter is equal to:

86,000,000 rub. × 1/4 × 1.2% = 258,000 rub.

Tax (advance payments) on the divided object

Option 1. For the divided object, the organization filed a property tax return ahead of schedule (in May). During the tax period, the organization owned the object for four months (from January to April). Therefore, the accountant calculated the property tax taking into account the coefficient 4/12:

86,000,000 rub. × 1.2% × 4/12 = 344,000 rub.

Taking into account the previously accrued advance payment, the amount of tax payable was:

RUB 344,000 – 258,000 rub. = 86,000 rub.

Option 2. For the divided object, the organization continues to accrue advance payments based on its cadastral value as of January 1 and taking into account the property ownership coefficient.

During the second quarter, the divided object was actually owned by the organization for one month (April). Therefore, the accountant calculated the advance payment for the second quarter taking into account the coefficient of 1/3:

86,000,000 rub. × 1/4 × 1/3 × 1.2% = 86,000 rub.

The accountant calculated the advance payment for the third quarter taking into account the coefficient 0/3:

86,000,000 rub. × 1/4 × 0/3 × 1.2% = 0 rub.

The accountant calculated the annual tax amount taking into account the coefficient 4/12:

86,000,000 rub. × 4/12 × 1.2% = RUB 344,000.

At the end of the year, taking into account previously accrued advance payments, the organization has neither overpayment nor tax arrears:

RUB 344,000 – 258,000 rub. – 86,000 rub. = 0 rub.

Tax (advance payments) on newly created objects. During the second quarter, the newly created facilities were owned by the organization for three months (from April to June). Therefore, the accountant calculated the advance payment for the second quarter for these objects taking into account the coefficient 3/3:

158,000,000 rub. × 1/4 × 1.2% × 3/3 = 474,000 rub.

During the third quarter, the newly created facilities were owned by the organization for three months (from July to September). Therefore, the accountant calculated the advance payment for the third quarter for these objects taking into account the coefficient 3/3:

158,000,000 rub. × 1/4 × 1.2% × 3/3 = 474,000 rub.

During the year, the newly created facilities were owned by the organization for nine months (from April to December). Therefore, the accountant calculated the annual amount of property tax on these objects taking into account the coefficient 9/12:

158,000,000 rub. × 1.2% × 9/12 = RUB 1,422,000

Taking into account previously accrued payments, the amount of tax to be paid is:

RUB 1,422,000 – 474,000 rub. – 474,000 rub. = 474,000 rub.

The total property tax debt (subject to accrual of advance payments for the divided object) at the end of the year is equal to 474,000 rubles.

Situation: how to calculate property tax on real estate that was registered on December 31, 2015? From 2021, the tax base for this property is the cadastral value. The certificate of ownership was received in 2021.

For 2015, calculate property tax based on the average annual value of the property. In 2021, property tax and advance payments on it will be calculated based on the cadastral value and taking into account the period during which the organization was the owner of the property.

Since on January 1, 2015, real estate was not on the regional list of property, the tax base for which is the cadastral value, which means that the tax for 2015 must be calculated based on the average annual value of the property. This follows from the provisions of subparagraph 2 of paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation.

How to correctly determine the average annual cost, given that in 2015 the object was listed on the balance sheet for only one day - December 31? In the calculation, include zero indicators as of the 1st day of each month of 2015 and the residual value of the property as of December 31. That is, the tax will have to be paid for one day of 2015, since transactions for December 31 form the average annual cost. The fact that the organization does not have a certificate of ownership of the property does not matter. This follows from the provisions of paragraph 2 of paragraph 4 of Article 376 of the Tax Code of the Russian Federation and is confirmed by letters of the Ministry of Finance of Russia dated July 14, 2010 No. 03-05-05-01/26, dated March 22, 2011 No. 07-02-10/20, information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17, 2011 No. 148.

In 2021, property tax on the purchased property must be calculated based on its cadastral value. It is important when the organization became the owner. In our case, it is he who pays the property tax on the cadastral value (subclause 3, clause 12, article 378.2 of the Tax Code of the Russian Federation). Before registering the transfer of ownership, the previous owner of the property must pay tax at the cadastral value. And the new owner, when calculating the tax in 2021, must take into account the so-called ownership coefficient (clause 5 of Article 382 of the Tax Code of the Russian Federation).

An example of how to calculate property tax on a property registered on the balance sheet on December 31, 2015. From 2021, the tax base for this property is the cadastral value. Certificate of ownership received in 2016

In December 2015, the Alpha organization acquired a building to house offices in Moscow. The object was accepted onto Alpha's balance sheet on December 31. According to accounting data, the residual value of the building as of this date is 17,000,000 rubles. The tax rate is 2.2 percent.

From January 1, 2021, the cadastral value of 40,000,000 rubles has been established for this object. The tax rate is 1.3 percent.

Alpha received a certificate of ownership of the building on March 18, 2021.

Alpha's accountant calculated property tax as follows.

2015

The average property value is:

17,000,000 rub.: (12 + 1) = 1,307,692 rub.

Tax amount for 2015:

RUB 1,307,692 × 2.2% = RUB 28,769

2016

"Alpha" is the owner of the property for 10 months (March–December). The value of the adjustment coefficient for calculating property tax (advance payments) is equal to:

• 1/3 – for the first quarter;
• 3/3 – for the second quarter;
• 3/3 – for the third quarter;
• 10/12 – per year.

The amount of advance payments is equal to:

• 40,000,000 rub. × 1.3% × 1/3: 4 = 43,333 rubles. – for the first quarter;
• 40,000,000 rub. × 1.3% × 3/3: 4 = 130,000 rub. – for the second quarter;
• 40,000,000 rub. × 1.3% × 3/3: 4 = 130,000 rub. – for the third quarter.

The amount of property tax to be paid additionally at the end of 2021 will be:

40,000,000 rub. × 1.3% × 10/12 – (43,333 rub. + 130,000 rub. + 130,000 rub.) = 130,000 rub.

What will happen in regions that are late with innovations?

Nizhny Novgorod residents will begin paying property taxes according to the new rules in 2016, based on the results of 2015. But this will not be the case in all regions. It is planned to completely switch to the new calculation system within five years, by 2021. If the old principle is still in effect in your region, the tax will be calculated based on the inventory value of the property. To do this, the inventory cost must be multiplied by the rate.

Rates for calculating tax on inventory value

The rates listed in Chapter 32 of the Tax Code of the Russian Federation are set by regional authorities. So far they have not changed, but regional authorities have the right to revise them.

For regions that have not switched to the new taxation system, a special transitional formula has been developed. The tax service will determine the difference between the cadastral and inventory value of the property, and then multiply it by a special coefficient (Article 408 of the new Tax Code of the Russian Federation). The coefficient values ​​will gradually increase over four years as follows: 0.2; 0.4; 0.6 and 0.8.

You can familiarize yourself with the regulatory legal acts on the establishment of tax rates, additional deductions and benefits adopted in a particular region (locality) on the website of the Federal Tax Service of Russia “Reference information on rates and benefits for property taxes”

Read the next article “How to get a tax deduction when buying real estate?”

How is property tax calculated for apartment owners?

The introduced innovations provide that the tax increase due to changes in the tax base will occur gradually, and not immediately. In other words, legislators gave us a four-year “transition period”, during which the amount of the new property tax will gradually increase to its maximum value (Article 408, Tax Code of the Russian Federation). What does it look like?

Literally like this:

1. in 2021 we pay only 20% of the tax amount (for 2015) calculated based on the cadastral value of the apartment, plus 80% of the tax amount calculated the old fashioned way (according to the BTI estimate).
2. in 2021 we pay (for 2021) already 40% of the cadastre, and 60% of the BTI assessment;
3. in 2021 we pay (for 2021) 60% from the cadastre, and 40% from the BTI assessment;
4. in 2021 we pay (for 2021) 80% from the cadastre, and 20% from the BTI assessment.

And only from 2021, property tax for individuals will be charged in full on the amount of the cadastral value of the apartment. True, in 2021 some of these rules have already been changed (see below).

What are the risks of buying a privatized apartment? Nuances of privatization. What the Buyer needs to know – see the link in the Glossary.

Amendments to the law!

Another surprise! In August 2021, a law was introduced that reduces the growing tax burden on citizens. Our Duma clerks thought and thought and decided that it was still too much for an ordinary person to pay such amounts of tax for their apartment. And they refused to apply the next coefficient of 80%, starting from the 4th year (see list above) of using the cadastral value for paying property (apartment) tax for individuals. Confirmation is here.

Therefore, from 2021 the above coefficients no longer apply.

At the same time, the law introduced a 10% limit on the annual increase in the amount of tax calculated at the cadastral value. That is, if the amount of tax for a certain tax period (year) exceeds the amount of tax for the previous year by more than 10%, then the amount of the previous tax + 10% is due for payment (clause 8.1, article 408, Tax Code of the Russian Federation).

And one more pleasant innovation in the same law. If, for example, property (apartment) tax was calculated in previous years based on an erroneous cadastral value , which was later challenged , then the recalculation occurs not from the moment the application for challenge was filed, but from the date the application of the erroneous cadastral value began.

How can the Buyer of an apartment return personal income tax? What is the procedure here? See the link.