Our team informs you about the innovations regarding property tax, which will come into force on 01.01.2022.
The due dates for tax payments will no longer be set by regional laws. Instead, in accordance with p. 2 of Art. 372, paragraph 1 of art. 383 of the Tax Code of the Russian Federation as amended by Law No. 305-FZ, a single deadline for the payment of tax and advance payments on it will be introduced. Thus, the deadline for payment of tax is set no later than March 1 of the year following the expired tax period, and the deadline for payment of advance tax payments is no later than the last day of the month following the expired reporting period.
Also, in accordance with p. 4.1 of art. 382 of the Tax Code of the Russian Federation, as amended by Law No. 305-FZ, from 01.01.2022, the procedure for calculating tax in relation to an object of taxation, which ceased to exist due to death or destruction, is established. In respect of such an object, the calculation of tax shall be terminated from the first day of the month of its destruction or destruction, provided that the taxpayer submits an application to the tax authority for the destruction or destruction of the taxable object. Together with this application, the taxpayer is also entitled to submit documents confirming the fact of the death or destruction of this object.
If you have any questions, our specialists will be ready to answer them. Send an email to info@sterngoff.com and we will provide feedback with precise recommendations.
Your application has been successfully accepted.
We will contact you shortly.
We have sent an email to your email, please confirm your subscription by clicking on the link in the email.
