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Topic: Property tax levied on individuals
Plan:
1. Property is the object of property tax
2. Assets subject to taxation
3. Tax rates, benefits
Basic concepts and phrases: Residence, apartment, building, construction.
The purpose of the lesson on question 1: To give students an understanding of property tax.
The purpose of the identic study:
1. The student can give an understanding of the object of property tax.
2. The student can provide information about the structure of property tax for individuals.
Statement of question 1: Taxation of natural persons is carried out according to the Tax Code of the Republic of Uzbekistan and the Law on "Procedure of calculation and budgeting of property tax of natural persons" (registered by the Ministry of Justice on 13.01.1998 with number 392).
Property tax payers are natural persons who own taxable property.
The following are the objects of taxation:
— the value of residences, apartments, courtyard and garden houses, garages and other constructions, buildings and structures.
In the next edition of the Decree of the Cabinet of Ministers of the Republic of Uzbekistan No. 2001, adopted on December 31, 490, changes were made: instead of the property tax of individuals, a tax for the consumption of gasoline, diesel fuel and liquefied gas for vehicles was introduced.
The property of individuals is taxed according to the rates established by the Cabinet of Ministers of the Republic of Uzbekistan, these rates are annually indexed to the Regulation of the Cabinet of Ministers of the Republic of Uzbekistan "On the analysis of the main macroeconomic indicators and budget parameters".
Questions for discussion:
1. What is a property tax object? (brainstorming)
2. What is the subject of taxation? (discussion)
Question Conclusion: Students have gained general knowledge about this question and this question can provide insight into it.
Test questions for control:
The object of taxation is-
A) residences
B) apartments
C) construction facilities
G) load the correct answer
The purpose of the lesson on question 2: To give students an understanding of the property subject to taxation, tax rates, benefits.
The purpose of the identic study:
1. The student can give an understanding of the properties subject to taxation.
2. The student can understand the tax rates and benefits.
Explanation of question 2: Calculation of property tax of individuals is carried out by the tax service authorities.
Not later than May 1 of each year, the tax authorities will send payment notices for the payment of property tax to the payers.
The state tax service authorities transfer to the information on the owners of the buildings available in the state insurance bodies and communal economic bodies (technical inventory bureau) the account book of the property tax payers of natural persons on the basis of January 1 of each year.
Tax payment by individuals is carried out in equal shares in two terms - no later than June 15 and December 15.
When the taxpayer has paid excess amounts, these amounts will be returned to the taxpayer within 30 days upon his written request or will be counted against future payments.
The property tax on buildings, buildings and structures is calculated on the basis of the information on their inventory value submitted by the local communal service bodies by January 1 of each year, and in the absence of these documents, the assessment used for the calculation of payments for the state compulsory insurance of these objects is calculated on this basis.
Property tax on buildings, buildings and structures that are jointly owned by several owners shall be paid by each owner in accordance with their share in these buildings, buildings and structures. Tax on new buildings, buildings and constructions is paid from the beginning of the year of their construction or purchase.
Inheritance property tax is collected from the heirs from the moment the inheritance is opened.
Collection of property tax in the case of loss or damage of property shall be suspended from the month of their loss or damage.
In the case of the transfer of property ownership from one owner to another during the calendar year, the tax is paid by the previous owner from January 1 of this year until the beginning of the month in which the property ownership is terminated, and by the new owner from the month in which the ownership right arises.
During the calendar year, the recalculation of the property tax in the event of the rights of benefits shall be carried out from the month of the occurrence of this right.
If an individual uses his property for the purposes of business activity (for profit), he pays property tax according to the rates established for individuals. As for the payment of land tax, when an individual engages in business activities, land tax must be paid according to the established rates for enterprises.
PROPERTY LAW: IS IT ABSOLUTE?
The analysis of a number of normative legal documents of the Republic of Uzbekistan showed that they do not correspond to each other and to the mentioned rule, as well as the vagueness of the definitions, which foreign investors can use as obstacles to burn capital in the economy of Uzbekistan.
For example, according to the second part of Article 53 of the Constitution, private property, like other forms of property, is inviolable and under state protection. The owner may be deprived of his property only in the cases and according to the procedure provided by the law.
Clause 32 of Article 1 of the Law "On Ownership in the Republic of Uzbekistan" provides for limiting the increase of property and not burning it, except for the cases stipulated by the laws of the Republic of Uzbekistan.
According to the third part of Article 166 of the Civil Code, taking away the property of the owner and restricting his rights is permitted only in cases provided by law. In this case, the term "laws" is used. Article 6 of the law "On normative and legal documents" includes kura, Constitution and laws of the Republic of Uzbekistan, decisions of the chambers of the Oliy Majlis. Thus, according to the content of the Civil Code, property can be confiscated by accepting the decision of the Legislative Chamber of the Oliy Majlis, even without the approval of the Senate and the signature of the President.
In developed democratic countries, any form of forced burning of property is subject to the court's decision. This principle ensures the right of every person to protect his property in court from foreign usurpation. It gives you the opportunity to defend your point of view, as well as to demand proportionate compensation.
Liberalization of economic foundations and legal support of various forms of ownership, including private property, by the state is considered one of the most important conditions for entering the market economy. For these purposes, a number of normative-legal documents guaranteeing the provision of property rights in Uzbekistan are adopted. Among them, the Constitution, the Civil Code, the law "On Property in the Republic of Uzbekistan" and other documents can be included.
The experience of a developed democratic state proves that the prosperity of the society is achieved only when the state ensures the inviolability of all forms of property from any external attacks, and the methods of taking it are limited only by laws and only by voting on the court's decision. This situation is considered a rule of property law that does not require proof and serves to protect the interests of private capital.
Questions for discussion:
1. Property tax calculation procedure. (brainstorming)
2. Property tax payment procedure. (discussion)
Question Conclusion: Students have gained general knowledge about this question and this question can provide insight into it.
Test questions for control (handouts):
Article XNUMX of the Law "On Ownership in the Republic of Uzbekistan" provides for limiting the increase of property and not burning it.
A) 32
B) 30
C) 15
G) load the correct answer
The purpose of the lesson on question 3: To give students an understanding of property tax rates and benefits.
The purpose of the identic study:
1. The student can understand the property tax rate.
2. Students can understand about tax benefits.
The purpose of the lesson on question 3: In 2003, the property tax rates of individuals are shown in the following:
Taxation objects Unit of change Tax rate
residences, apartments, terraced and garden houses, garages and other buildings, buildings and structures*
residences, apartments, courtyard and garden houses, garages and other buildings, buildings and structures
Revalued % 0,5
Unrevalued % 7,0
*in the absence of valuations of the bodies for the assessment of the property of individuals for tax collection, the conditional value of property in Tashkent city and regional centers in the amount of 1800,0 soums, and in other cities and rural areas in the amount of 800 soums, together with recalculation is worn.
Valuation of property of individuals is carried out by employees of BTI.
Example: the price of a 2-room apartment (re-evaluated) – 334200 sums. Property tax is: 0,5% X 334200 sums = 1671 sums
Tax benefits
Buildings, buildings and constructions owned by persons subject to property tax are not subject to tax:
A) persons who have received the title of "Hero of Uzbekistan", Hero of the Soviet Union, awarded with the three-level Orders of Glory;
V) participants and partisans of the war of 1941-1945, serving in internal affairs and state security bodies, holding official positions in military units, headquarters and institutions, members of the active army, those who were in the siege of Leningrad and spent their youth in prisons in concentration camps, military - military personnel who have been subjected to compulsory education and inspection, serving as part of the forces temporarily participating in the Republic of Afghanistan and other countries where hostilities are taking place;
C) Heroes - mothers, as well as women who have one or more children;
D) persons who participated in the liquidation of the Chernobyl disaster (including those sent on time);
Ye) Pensioners, as well as disabled persons of groups I and II;
F) Conscripted servicemen and their families - during service;
G) parents of military servicemen who died as a result of injuries, contusions or injuries received during the performance of military service or as a result of illness while at the front and their unmarried spouses;
H) Persons with disabilities from the Ministry of Defense, Internal Affairs, Emergency Situations, National Security Service, and members of the internal affairs bodies of the Republic of Uzbekistan who have become disabled as a result of injuries, contusions or injuries received while performing military service duties and ordinary soldiers.
In this case, upon presentation of the necessary documents giving the right to receive the benefits, the benefits will be introduced to the property subject to the choice of the owner.
Privileges are granted only in such cases, if the property belongs to the person receiving the privilege.
In the event that property tax payers have the right to an exemption during the year, they are exempted from the fees imposed from the month when the right to the exemption arises.
The right of preference to property is extinguished in annual installments. From the month of termination of this right, property is taxed.
Questions for discussion:
1. How are tax rates calculated? (brainstorming)
2. In what cases are tax benefits granted? (discussion)
Question Conclusion: Students have gained general knowledge about this question and this question can provide insight into it.
Test questions for control (handouts):
What are the different types of property tax benefits?
A) 7
B) 8
C) 9
G) load the correct answer
Conclusion of the topic: Students have gained a complete understanding of the property tax levied on individuals and are able to answer the questions.
Student independent work assignments:
1. Property tax payers.
2. Analysis of a number of normative documents on the payment of property tax.
Textbooks and textbooks
Main
1. Vakhobov A., Jumaev N., Burkhanov U., International financial relations: Textbook. - T.: Shark, 2003. - 400b
2. Zaynalov JR, Kosimova F. Taxation and taxation. Ukuv kullanma.- Sam.: Sam ISI, 2002 – 386p
3. Zavalishina I.A. Taxes: theory and practice: Ukuv kullanma.- T.: Economics and law world publishing house, 2005 - 544b
4. Latipov A. Land use and taxation: Ukuv kullanma. - T.: World of Economy and Law Publishing House, 2005 - 245b
5. Nalogi i nalogooblojenie: uchebnik posobie. VFTarasova, TVSavchenko, LN Semykina. -2-e izd., ex. i dop. - M.: KNORUS, 2005, -288p
6. Nalogi: Uchebnik dlya vuzov. Pod ed. DG Chernika. M.: Unita - Dana. 2004.-444p
7. Economic integration of taxes and conditions. Uchebnik dlya vuzov.VSBard i dr.pod ed. prof. VS Barda and LN Pavlova. — M.: KNORUS, 2004.-288p
8. Nalogi i nalogooblojenie: Uchebnik. DG Chernik and dr. -2-e izd., dop. i prerab.-M.: INFRA-M, 2004.-328p
9. Nalogi i nalogooblojenie: Uchebnoe posobie. Pod ed. BXAlieva. _ M.: Finance and statistics, 2005.-416
10. Panskov VG, Knyazev VG Nalogi i nalogooblojenie: Uchebnik dlya vuzov. _ M.: MTsFER, 2003.-336p
11. Yakhyoev K.A. Theory and scope of taxation: Textbook. - T.: Science and Technology Center, 2003.-247b
In addition
1. Juraev A.S. Effective ways of forming state budget revenues: Monograph.-T.: Science publishing house. 2004.-243
2. Malikov TS Taxes and current issues of taxation: Monograph.-T.: academy, 2002.-204b
3. Tashmuradov B. Mechanism of managing the economy through taxes: Monograph. -T.: New age generation, 2002.-127p
4. Normative documents on taxes and taxation.
5. Internet sites:
