Property Tax: loopholes million!

Property Tax: loopholes million! New Tax Code provides a clear procedure for calculating property tax. Since 2012 the owners of luxury living space will pay for the meters that do not fit into the norms established by the legislation. The necessity of introducing such a tax long overdue: and in order to cool the ardor of speculators, and for filling local budgets. C on the other hand, remained a number of unresolved questions on the methods of taxation. In addition, there is a question unclosed loophole for fans of square meters for re-registration of ownership ... and social injustice.

Pressure would all but public The introduction of the new tax will affect everyone who has a residential real estate. That it stands subject to taxation. However, the Code provides some restrictions - will not pay tax on housing, which is owned by the state or territorial communities, are also not taxed housing located in areas of exclusion or deportation. However, it is the section of exceptions experts just do not agree. In the Main Legal Department of the Verkhovna Rada, for example, when considering the Tax Code, noted: the rate of the exclusion from taxation of public housing violates the Constitution under which all the subjects property rights shall be equal before the law. In addition, one of the basic principles of tax law is the equality of all taxpayers under the law. On the practical side is also not going smoothly.

The Code provides that if a person does not have more than one country house, it is possible for him not to pay tax. And here the question assessment. "We need to watch what was built.'s One thing when it comes to the apartment, and another thing - the suburban buildings. After a cottage can be designed as a garden house. Many countries are faced with such a problem" - says the analyst of the International Centre for Policy Studies Maxim Beard. In Greece, for example, according to an expert to solve this problem pretty hard. On the background of the struggle with the budget deficit, the country had faced in the middle of this year, authorities have tightened controls over the collection of property tax. It got to the police using helicopters tested who are at home. In Ukraine will be filmed this question - is unclear.



Test standards The Code provides for certain concessions for the homeowners. Flat area to 120 square meters and houses up to 250 squares will not be taxed. But if the footage apartment, say, 125 square meters, five squares will have to pay. The tax rate established by local authorities depending on the area - for an apartment up to 240 squares and houses up to 500 sq.m. rate should not exceed 1% of the minimum wage. For a larger property rate will be 2.7%. "However, taking into account the size of the minimum wage, which acts to date, and is 922 hryvnia, you can understand that the tax will be at a really impressive amount - 1% - the whole 9 hryvnia" - focuses Timur Bondarev, senior partner at bar association Arzinger .



The expert also noted that local authorities will have the right to fully or partially exempt from tax for extensions to dwellings, which are used for keeping poultry and animals, as well as for storage of household equipment. In addition, no tax may be garages, basements, old houses and lofts. And the oligarch arrange a three-story castle, as the "old house" today is not so difficult, at present some level of corruption. And most likely they will do so, experts believe. According to Timur Bondarev, the main decision on the tax return will be accepted at the local level. "In this regard, it is expected that the local authorities, especially in small towns will go to meet people living in the territory concerned, regarding the rates, as well as exemption from taxation of the corresponding" non-core "real estate" - the expert believes.



Agree with him and specialists of the Main Scientific-Expert Department of the Verkhovna Rada. In his remarks to the tax code, they stressed that the granting of such rights to local authorities could lead to biased and unfair setting the tax rate. On the other hand, according to the European practice of real estate tax should be sent to the local budgets, and in most cases, local authorities determine the rate. In order to avoid abuses in this case, a more clearly defined methodology for levying the tax, experts say. Assume that the tax unfairly by the meter Feature of the Ukrainian real estate tax is that its calculation does not play any role in the cost of housing. So for an apartment in a luxurious home of her owner would pay as much as usual and a host of housing. As noted by partner at the law firm Kharenko Saenko Sergei Ignatovsky it's wrong, because these owners are different abilities and capacities to pay tax.



"One of the functions of taxation - to establish a kind of social justice. And in this aspect, in my opinion, the tax code in no way committed to the principle of social justice," - emphasizes the expert. A former head of the State Committee Alexander Kuzhel recalls that take into account housing costs when determining the tax rate is a worldwide practice. "In Russia the right came the introduction of this tax. We are all on track, illiterate." Incidentally, the Russians expect to introduce a tax on property no earlier than 2013, then there is even a year later than us. And despite this, they are already preparing for innovation - related ministries agreed methodology to assess the property you should try out in several regions. After that, even before the introduction of the tax officials will assess the property.



As for European countries, where property taxes also depends on the market value of the object, and in some cases - from the estimated amount of annual rent. According to Valentine Nails, attorney, managing partner at the law firm Nails and Oberkovych "in the UK, for example, market value is determined once every ten years. "In France there are three different property tax - to housing, property tax (built-up areas) and property tax (vacant sites). The tax is calculated from the cadastral value of buildings, not reviewed the past half century. If the owner of the house lives in it, it pays two taxes - if not the only one. In Germany, the tax is levied annually by local authorities on real estate, regardless of its purpose - commercial use or not. It is imposed on the tax value of the property to the general federal rate which is multiplied by the local coefficients. Netherlands property taxes collected annually, and consists of two parts, imposed on property owners and users of real estate. When the owner and user are one and the same person, that person pays both sides of the tax, "- said the expert. Most experts are inclined to that provided by the Tax Code, the tax will be a kind of test.



And over time, the authorities will make some changes in procedure for its calculation and payment. Tax will make dreams come true But the most interesting thing is that property tax is precisely planned to collect without a unified cadastre and property registry without. The tax will be based solely on the data that they will be required to submit quarterly Bureau of Technical Inventory and ZhEKi. Sergei Ignatovsky draws attention to some risks. According to him, the information from the BTI is confidential. Get it very difficult. But under the new rules, these data will be sent to the body which is not obliged to keep them confidential. In addition, real estate tax code actually does from notaries and realtors tax agents, because they will be obliged to inform the tax authorities on all transactions.



"The notary acts as an important subject of economic life and the rights of citizens, it should not in any way replace the fiscal authorities and cooperate with him in the public interest. He acts in accordance with the requirements of the Law on Notaries. It is not a public authority and must not be held accountable," - concludes expert. Speculators calm down? In general, the experts unanimously agreed that such a tax should be in Ukraine. According to Alexei Moldovan, sector head of monetary and financial policies of the National Institute for Strategic Studies, real estate, serves a clear indicator of the income tax payers. To date, there are many schemes of tax evasion, which is used and the deputies and officials, and businessmen. They can declare the minimum income and property clearly identifies the real income. "This is a promising tool, if the Government will develop a concrete mechanism for the administration of this tax to the fiscal burden was placed on those who have a house in Koncha Zaspa.



It will also be another tool for filling local budgets", - the expert believes. Valentin Gvozdiy skeptical and believes that the present form of tax can not be a significant source of replenishment of local budgets. "The object of taxation is the only residential property, while commercial property is not included in the object of taxation. In addition, the majority of Ukrainian citizens registered with the objects of their residential real estate, an area which is the lesser of the taxable area. At the same time, positive is the fact that property tax has already been more or less clean-cut and precise date of introduction. Those who have several apartments, who buy housing for resale, it will cause to think - and whether to continue to keep the property, waiting for prices again go up rapidly. Timur Bondarev not exclude that the tax chastened speculators and cause them to quickly get rid of their facilities.



As a result, property prices could theoretically be somewhat lower. "At this stage of the real estate sector in Ukraine, I regard this fact as a positive development, provided that the tax rate will be set at an adequate level, as well as to put a clear differentiation of tax rates, depending on the destination of the property, as well as taking into account the status of the property owner: Is this property has its principal place of residence or the object of investment (speculation) - Stresses the expert. Obviously in such an important tool as a real estate tax is a set of tasks which it is intended to solve: the completion of local budgets, the establishment of social justice, deterring speculative wrap prices, etc. However, it is a million loopholes that currently enjoy luxury apartment owners, the Tax Code is not closed, which further underscores the lack of professionalism of its developers. In addition, we would like, so that in the heat of his furious (and still goofy) to combat speculators officials have not yet hooked unintentionally and ordinary citizens who are barely keeping pace with the ever-increasing pay rates for public utilities, not to mention any additional payments . Svetlana Sugak...

Family type homes, cottages or summer houses, hostels and homes of large families have also come to an exception.