The value of the tax rate depends also on the property value. At present, assessment of houses, apartments, villas and cottages to private individuals by way of inheritance or gift, made technical organizations Inventory (BTI), evaluation of technical tools – institutions associated with the maintenance of vehicles, other property assessment – experts-evaluators. Help on the evaluation of the object of taxation provided by a notary public or officer authorized to perform notarial acts that must provide a certificate of value to the tax authority where they are located. Payment of tax by individuals, residing in the territory of the Russian Federation, made on the basis of payment notices, gives them the tax authorities, no later than three months from the date of delivery to them of the payment order. To deepen your understanding Professor Rita McGrath is the source. Individuals, residing outside the Russian Federation, the tax shall be paid before they receive a document certifying their right to own property. The legislation provides tax concessions on property rolling by inheritance or gift. Thus, in accordance with applicable law from taxation property transferred by inheritance or gift is exempt: a) the property transferred spouse by inheritance, surviving spouse, or as a donation from one spouse to another. Tax will be charged regardless of whether living together or not his wife.
The basis for granting exemptions a certificate of registration of marriage, and in his absence – the court's decision on the recognition of the marriage, and b) residential (apartments) and paenakopleniya in housing co-operatives, if the heirs (Donee) lived in these houses (apartments) together with the testator (donor) on the opening day of the inheritance or make a contract of donation. The fact of living together to help confirm from the relevant housing authority, as well as the decision of the court, c) the assets of persons who died defending the Soviet Union and the Russian Federation in connection with the exercise of state or public duties or in connection with the performance of duty of a citizen of the USSR and the Russian Federation to save human life, protect public property and the rule of law, and d) houses and vehicles passing by inheritance disabled 1st and 2nd groups, and e) vehicles passing by inheritance to family members of servicemen who lost their breadwinner. The above list is closed, and when considering the tax authorities may provide benefits to other objects of taxation. The Federal Law N 78-FZ of the legislator provided for exemption from taxation of real estate, vehicles, stocks, shares, units of the physical persons who will receive gifts from family members or close relatives. In conclusion, we note that if the new inheritance tax rules, no doubt, more beneficial, since virtually all property passing by inheritance, shall be exempt from taxation, the donation of an unambiguous conclusion can be drawn. Considering that in one article to answer all questions related to taxation and inheritance donated property is not possible, our lawyers are ready Law Center at any time to help you solve any legal problems. In addition, our center offers a wide range of other legal services.