Налог на сараи

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Налог на сараи

В наступившем 2018 году Федеральная налоговая служба вместе с Росстатом планирует провести одно грандиозное мероприятие. И затронет оно многие миллионы наших сограждан. После проведения ревизии хозяйственных строений, возведенных на дачных участках россиян, они будут занесены в Единый государственный реестр недвижимости (ЕГРН), и на них в автоматическом режиме будет начислен налог. При этом подлежат постановке на учет капитальные объекты. К ним могут быть отнесены бани, сараи, туалеты, теплицы. А какое сооружение на вашем участке может быть отнесено к числу капитальных? Практически любое. Дело в том, что сами проверяющие вживую заходить на участки не станут. Проверка будет проведена с использованием возможностей аэрофотосъемки. Затем полученные данные в автоматическом режиме станут передаваться в региональные управления фискального ведомства.

Потом чиновники на всякий случай все, что находится на участке, назовут капитальными сооружениями. Если владелец участка с этим не согласится – он должен будет это обстоятельство доказать, обратившись в Росреестр. Но при этом налог он должен будет заплатить, а потом уже добиваться возврата излишне выплаченных средств. В случае просрочки будут начислены пени. А там и принудительного взыскания долгов ждать не придется.

Полностью завершить операцию по учету хозяйственных сооружений предполагается к 2020 году, а в этом году комплекс кадастровых работ проведут в 13 регионах России. Это республики Башкортостан, Коми, Мордовия, Тыва, Якутия; Забайкальский, Камчатский, Пермский, Хабаровский края; Амурская, Вологодская, Пермская области; город федерального значения Севастополь. Исполнителями кадастровых работ станут Бюро технической инвентаризации субъектов РФ. Причем на проведение подобных мероприятий федеральный бюджет выделяет 100 миллионов рублей плюс еще 69 миллионов рублей из бюджетов соответствующих субъектов РФ.О масштабе подобных работ говорит только один факт: по данным Росреестра в нашей стране может насчитываться от 100 до 150 миллионов не зарегистрированных объектов недвижимости. Пока налоговики решили довольствоваться малым. В 2018 году предполагается постановка на учет порядка 40 тысяч незарегистрированных объектов недвижимости.Конечно, не обойдется без льгот по налогу на недвижимость. Владелец участка может выбрать один из них, от уплаты налога на него он и будет освобожден. Единственное условие: площадь подобного объекта не может быть больше 50 квадратных метров. Льгота эта дается в заявительном порядке, то есть владелец участка должен сам принести соответствующее заявление в налоговую инспекцию.Так что если кто-то до последнего момента надеялся, что налог «на сараи» все-таки введен не будет, то он ошибался.

Евгений Сивков 

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