Interdistrict IFSS of Russia No. 2 in the Saratov region brings to the attention of taxpayers, the procedure for submitting applications for tax breaks. If the right to benefit from transport, land taxes and property tax arose in 2020. For the first time, a citizen can contact any tax inspectorate with the relevant statement on the established form. It is advisable to send it to the beginning of the mass distribution of tax notifications for 2020, that is, until 04/01/2021.
Application for the provision of tax benefits on transport tax, land tax, property tax of individuals (KND 1150063) can be submitted personally, send by mail or through the "Personal Account of the Taxpayer", as well as through MFC.
If the application for the provision of tax benefits was previously sent to the tax authority and it did not indicate that the benefits would be used in a limited period, the application was not required to submit.
We also report that Art. 2 of the Federal Law of 08.06.2020 No. 172-ФЗ "On Amendments to Part Two of the Tax Code of the Russian Federation" provides for the release of individual entrepreneurs carrying out activities in the sectors of the Russian economy, to the greatest extent of those affected by the deterioration of the situation as a result of the spread of a new coronavirus infection, list which is approved by the Government of the Russian Federation, from the obligation to pay transport, land tax and tax on the property of individuals over the time of ownership of the object of taxation from 01.04.2020. On 30.06.2020g. In terms of taxation objects used (intended for use) in business activities.
We draw attention to the application of taxpayers-organizations of a declarative procedure for providing tax benefits on transport and land taxes. The statement of the taxpayer-organization on the provision of tax breaks on transport tax and (or) land tax (KND 1150064) can be submitted to the tax authority in order to provide tax breaks related to the tax period from 2020. This statement is submitted by the taxpayer to the tax authority at the location of the object of taxation specified in the application of the benefit. According to the results of the consideration of the application of the benefit of the tax authority will send a notice of the provision of tax breaks or a report on the refusal to provide tax breaks.