Property tax on children: should minor children pay tax on property?

The property tax (for children or adults) is a payment that causes a lot of trouble to the population. Everyone knows that for the property in the property it is necessary to transfer funds to the state treasury. It is clear that adult citizens are the bulk of payers. The able-bodied population is taxed far from one type of tax collection. And what about the children? After all, they are also charged this payment.

Do children pay property tax? This is a very difficult question. To understand it, it is necessary to pay attention to a lot of nuances and features. Legislation also needs to be studied to the fullest. How can I answer this question? How legitimate it is to demand payment of property taxes from children? Is it worth it to be afraid of any responsibility for this?

Property tax is ...

To begin with, it is worthwhile to figure out which payment is involved. Property tax is a mandatory annual payment that is assigned to all owners of a property. The tax is imposed:

• Apartments;
• Villa;
• at home;
• Rooms;
• Share in the above properties.

Accordingly, if a citizen owns a property that belongs to the previously listed items, it will be necessary to pay a certain tax annually.

Who pays

But the next question is often controversial. What features does the property tax have? For children and adults, it is charged in certain amounts. The age of the taxpayer does not have any influence on the size of payments. The question is: who should make tax payments in general?

According to the Tax Code, payers are all able-bodied property owners. And in general, the owner of real estate must necessarily make annual payments to the state treasury. The question is: should the child pay property tax? After all, minors have no income. Also they can not be called able-bodied. What answers can sound, and what to believe in reality? About all the features of the questions put further.

Tax authorities

To begin with, it is worth considering the situation on the part of the tax authorities. They argue that the property tax on minor children is quite normal. And such citizens must pay. In fact, so it is - property and the owner take place. Also, attention should be drawn to Federal Law No. 2003-1 dated 9.12.1991 "On the Personal Property Tax". It does not specify any benefits for minors. Therefore, for the tax authorities, children are the same payers as adults.

In practice, the relevant organizations very often require payment of the amount specified in the receipt. In their opinion, as already mentioned, the property tax for children is a normal and legal requirement.

On the part of the population

But parents do not think so. And the bulk of the population, too. Why? Minor children are not at all an able-bodied part of society. They still do not answer for their rights and have no significant responsibilities. Therefore, the tax on the property of underage children is nothing more than a mockery. How, for example, can I be sued for paying the specified payment to a child of 4-5 years of age? It sounds absurd.

The tax code is also partly on the side of the population. Article 45 states that the taxpayer should transfer the money directly, that is, the child. And he, in turn, can not do this on his own. First, such operations for children in Russia are not available. Secondly, they have no profit. After all, minors are a non-able-bodied layer of the population.

So do minors pay a property tax? And what are the options for the development of events? The situation is on the whole ambiguous.

Your wallet

It has already been said that there is no income for minors and can not, as a rule, be. Children do not work. The Tax Code, or more specifically Article 8, points out that property payments should be carried out "out of the payer's pocket". His underage, as was stressed, there is no such pocket. Only after 16 years, if the citizen is arranged for part-time work, he can dispose of his money.

Accordingly, it is possible not to pay tax. This is the opinion of some parents. In any case, children do not have to pay anything. They are legally not yet answerable for their actions or property. And how are things really in fact? Do minor children pay property tax? And in general, to what extent are the claims for payment in relation to this category of citizens lawful?

Not legal

Based on all of the above, you can draw several conclusions. The first - the Federal Law "On Taxes on the Property of Natural Persons" classifies children as payers. The second - in NK says that children are not able-bodied population. It turns out a certain contradiction, especially if we take into account Article 8 of the Tax Code of the country.

Accordingly, the requirement to pay with children is an illegal act. If the tax authorities want a minor child who does not have a job (official employment) to pay, you can simply ignore these complaints. But after all the receipt comes, with it it is necessary to do something. What exactly? What should parents do?

Intimidation

Some are intimidated by the fact that non-payment of property tax threatens with a fine. This rule is spelled out in NK art. 122. The payment will be from 20 to 40% of the amount due to payment. It follows that if the child does not agree to pay the bill, he will be fined. It sounds, again, slightly absurd. Especially when it comes to a child under 16 years old. Really, the tax authorities will sue, for example, with a 5-year-old? It's just stupid.

Accordingly, one should not be afraid of fines that will be imposed on a minor. Only at the age of 16 does this kind of responsibility come about. Up to this point, the threats clearly do not make sense. And they are committed only to persuade parents to pay taxes.

Representation

Most often, property taxes on children are paid by parents. On the one hand, this is legal. After all, all responsibility for the content of minors is assumed by legal representatives. So, the property tax is also paid "out of pocket" for mom and dad.

Simultaneously, in the taxation it is necessary to prove that the money is transferred for the child. After all, as already said, the payer is he, and his initials must be in payment. It turns out a contradiction at the legislative level. But at the same time the tax is paid.

Another nuance - the parents do not have any rights to the property of their offspring. Hence it should be assumed that underage children pay property tax in full. Only this contradicts logic.

The tax authorities advise paying property taxes for children. This is the least problematic way. After all, for the property still have to pay. In addition, if you think about it, the property of the child before the age of legal control (in order to increase it, but not reduce) legal representatives. Accordingly, all obligations and responsibilities lie with the parents. The property tax on children can not be demanded from adults. But with their parents - quite.