determine which is subject to taxation.It take a house, apartment, garage, cottage and other property .If you are a legal entity, the object of taxation is the means, the useful life of which exceeds 12 months.Fixed assets include those assets which are not used for resale and have a material form.
If you are a natural person, calculated and paid tax on property once a year - no later than 1 November of that year, which comes after the reference.First, determine the inventory value of the property.To do this, find a basic replacement cost (this information can be obtained from the special collections, or BTI).
recalculated value of the property, using the coefficients approved by the R
ussian Government.Calculate the rate of physical deterioration.Then identify the real value of inventory.Typically, this procedure is done by the Department of BTI.
In that case, if you are an entity, you should expect a quarterly advance tax payments on property .In order to determine the residual value of fixed assets as of the first day of the beginning of the reporting period.
Divide the number of months in the reporting period.Multiply the resulting amount by the tax rate of 2.2%.For example, the company is listed on the balance of property , the residual value of which is equal: as of January 1 - 10,000 rubles;February 1 - 8000 rubles;March 1 - 6500 rubles;April 1 - 5200 rubles.
Calculate the average annual value of the property for the 1st quarter, this sum the above means, get: 10000 + 8000 + 6500 + 5200 = 29700 rubles.Now divide the resulting amount by 4 months: 29700/4 = 7425 rubles.
Calculate the amount of the advance payment for the 1st quarter, the average annual cost for this, multiply by 2.2% and divide by 4 months, will get 2.2 * 7425/100 = 163.35 rubles / 4 = 4084 rubles.