The Ministry of Finance initiated the introduction of appropriate changes to the general procedure for calculating the tax fee on real estate objects, in accordance with which they will be calculated, while taking into account the total area of the real estate object.
The previous version of the Tax Code provides for the calculation solely focusing on the total living area. A new draft law has been published on the website of the Ministry of Finance, the main purpose of which is to change the general procedure. At the same time, the explanatory note states that if we take into account the real possibility of carrying out the reorganization, as well as the possibility of redevelopment of the entire living space, as well as carrying out similar activities directly in non-residential premises, a new tax collection from a residential area may create a situation in which the taxpayers with the same salary, as well as apartments of equal footage and layout, the amount of obligations will differ significantly. The main role here will depend on the features of the redevelopment of residential real estate.
Thus, representatives of the Ministry of Finance see a solution to this situation in the calculation of real estate tax based directly on the total area of a residential real estate object. In particular, it is provided that the entry into force of this law should take place immediately after its publication, of course, if it is nevertheless adopted.
Remind our readers that starting from January of the new year 2013, a new tax on real estate objects came into force. At the same time, warnings have already been received from the state tax service regarding penalties related to late payment of tax dues on real estate objects.
The new tax fee should not be paid by owners of residential real estate whose area does not exceed 120 square meters, for residential buildings, the size of the space of a residential property should not exceed 250 square meters.
If there are several real estate objects in the property, then the exemption from payment will apply only to one of them, the tax fee will be applied in full to the second.
