18.11.2009 CHP answers questions on Valentine Podberezkin that the court was able to defend their right to pay property tax at the same rate Source Russian tax portal Valentine Podberezkin. Autobiography. Education: graduated from Chelyabinsk Polytechnic Institute in 1985, he worked all this time as a software engineer. The work is mainly related to accounting and tax reporting. I was born and lived in the city of Zlatoust, Chelyabinsk region.
This year, the Federal Tax Service began to use a new method of calculating the tax on property of individuals - and as a result of its amount increased by several times. Many have chosen the usual way for Russia: complain about the government, but pay. Valentine Podberezkin acted differently: she had studied law, she wrote a complaint, and managed to defend its interests. Here is how she managed. Crux of the matter Valentine, like many citizens, the tax office sent a notice of property tax for the year 2009 and the surcharge for 2008. The amount is much beyond what it is paid earlier. The reason is that the property was in common ownership and, as clarified by the Finance Ministry, was to apply the tax rate set for the value of all property, not in proportion. However, Valentine did not agree with the clearly illegal actions of tax officials, went to court and won. If the court decision came into force, then pay extra taxes for 2008 and pay a tax increase in 2009, it will no longer need. - Please tell us, from the beginning: how did you get a notice of tax, for what amount? How much amount has increased - compared with last year? - Notice, we (my husband and I) got in early August, before this time is no evidence that the tax increase so much, I have not found anywhere else. My first thought was: there was some mistake, it can not be. The tax rate was 0.5% instead of 0.15% for me and instead of 0,09% of the husband. Property we have not increased, the law has not changed. My husband, however, went up a garage with 23 thousand rubles. up to 145 rubles. for the year is another problem we have, and so far unresolved. In general, the family tax increased by 4.5 times, while taking into account the allocation for 2008 - in 7,3 times. The amount of tax is very big, but because our family just has its own proprietary two-bedroom apartment on the four family members, a garage, let me framed half flat of my parents. Just incredible! - Why did you decide to sue IFTS? - I immediately began to search for information about changing the tax on the Internet. The first time it will only answer tax authority, full of confidence: they say, so be it. And as angry statements to shortchange the citizens and timid in their defense articles. At first, I decided to try to write letters to various authorities. Appealed to the Prosecutor General of Russia in the program "Man and Law", to the lawyers on the site for free legal aid. The answer came only from the Attorney General, that my letter was forwarded to respond to the prosecutor of the Chelyabinsk region, and they have already otfutbolili my letter to the prosecutor, the Chrysostom. I must say, then, in my letter did not have any legitimate arguments about the violation of my civil rights, only a statement of the injustice that occurred. Accordingly, in response I received from the local prosecutor pathetic evasion - he was obviously not particularly bother learning materials on the subject. The prosecutors simply copied the contents of letters Ministry of Finance and Federal Tax, making the emphasis on the letter from the Ministry of Finance 21.04.2008 N 03-05-04-01/19. Although at the time of writing the answer, Ministry of Finance has already banned the use of this letter as a basis for a new method of calculating the tax, since it is not a regulatory document. The first useful information I found on your site, the forum "the Russian tax portal" discussed the illegality of the new method of calculating the property tax that is in common ownership. There has got to me a link to another forum - a forum the balls. I learned that the new method of calculating the tax violates articles of the Constitution, the Tax and Civil Code, and most of the Law on Tax on property of individuals, and that you can try to seek justice in court. In addition, I pushed this difficult financial situation in the family: wages have decreased because of the crisis, and we have to repay the loan and for the fifth year of paying for tuition daughter in college. The final decision to go to court I had when I read the first victory in the court of the citizen from Saratov. In its lawsuit, I demanded to cancel the recalculated for 2008 and calculate the tax for the year 2009 by applying the tax rates taking into account the share of the property. - Who you helped in the drafting of a claim? - The above site I found a sample of a lawsuit and a lot of useful material, including the advice of lawyers. At work and at home I have free access to the Internet and the program "Consultant +", so I very carefully read the tax and civil codes, all that has to do with my case. For me as a person whose work is related to the unique logic, it is clear that the truth is on our side. All explanations of the tax authorities are based on erroneous conclusions from the articles of the Law. Because what they say - the law does not explicitly written. Striking lack of information in the media. With whom will the child Orbakajte, more than a month, each day is widely discussed in the press and even in the State Duma. And the fact that millions of people illegally cheated the tax authorities, has not practically none. Not stood up for civil rights violations or Prosecutor's Office, neither the president nor the prime minister. But it is believed that we live in a state of law. - Tell me on what arguments you relied in preparing a claim? - In the lawsuit, I pointed out the violation of my civil rights - the laying on me the duty of all surcharges paid tax for the year 2008, payment of excessive amounts of tax for the year 2009. These actions violate the Constitution, Art. 3, 17, 38, 44, 45, 53, 54 of the Tax Code, 209, 210, 249, 255 of the Civil Code, Article 1 paragraph 2 of the Law on Taxes on property of individuals. " Since the first meeting in the court there was almost a month after filing a lawsuit, I also filed a written explanation to the claim. In them, I drew the court's attention to the lack of tax authorities at least one of the instrument to introduce a new method of calculation, and also add your own argument - applying to our case, Treasury notes, the inspection staff to double-taxation of the same properties. We have three owners - three of the property, and in different variations. All three received by the new method of tax bases are different, but include all the same objects. Inventory value of three objects 883 thousand rubles. And the total cost of the three of them received tax bases for different taxpayers 1 million 621 thousand rubles. Almost 2 times larger. Just to the claim I put a printout of all found on the subject of articles and court decisions have already been passed by that time the courts. - How was the trial? What counter-arguments were put forward? - At the trial, I presented all its evidence, the approximate version of the defense was developed by lawyers on the forum yurkluba. Drew the attention of the judges on the article of the Tax and Civil Code have been violated by the tax authorities. The representative of the tax is largely based on arguments outlined in the letter, the Ministry of Finance from 21.04.2008, while not pointing straight at him. Even at the preliminary meeting, she tried to give an example that the previous calculation violates the rights of those who have property in single ownership. At that the judge asked her to ask the question: "And what exactly breaks, they have the same property more?". Just a lawyer from the tax inspectorate attempted to refer to a district court challenging the phrase "total inventory property" when determining the tax rate. But there's a question of common ownership was not what I drew the attention of the court. No more arguments at the tax office was not, her representative, but insisted: "We read the law closely, we decided, we believe ...." No "she replied to the question:" Who is "us", in which normative document it is written? ". Do not try to refute my evidence. She said that she would first need to count the full tax by applying the tax rate, and only then apply a share, for an amount payable to a particular taxpayer. My objections were reduced to the correctness of the tax base. Because of the tax code rates are applied to the tax base, as well as in accordance with paragraph 2 of Article 1 of the Law on Property Tax "I confess to the taxpayer in proportion to my interest in the property in respect of the other part I'm not even the taxpayer. It is therefore unacceptable in my tax base to include the cost of shares not owned by me. This is also indicated, and art. 38 and 53 of the Tax Code. In addition, NC does not provide further applied to the resulting amount of tax some other factors, including the allocated share. And in our case, this calculation is physically impossible to implement, all three taxpayers a different composition of objects of property. Tax Inspectorate in reality has a tax on each item separately and rate while the new method applies for two full facilities, in addition, different for the same share of the same object for different taxpayers. Is not it a madhouse! Judge no one argued, listened to our arguments, I asked a few clarifying questions, went away for a decision. She announced the decision verbally: "Requirements for the plaintiff to satisfy the full amount." Written decision I do not have.
- Tell us about the consequences: whether the tax authorities to challenge the decision? - I still do not know about it probably will. In different cities of the tax service representatives behave differently. For example, in Volgograd they are without court recognized the claim, in Novosibirsk, did not challenge the decision of the district court. In Saratov, the tax lost the second instance court, but said they would continue to appeal the decision further.
- Why did you decide to write the Commissioner for Human Rights? Please tell us what it is you say? - On the Internet, I ran an article about what the Human Rights Ombudsman of Sverdlovsk region Merzlyakova T.G questioned the legality of the use of a new method of calculating the tax and filed a request to the regional prosecutor's office in August 2009, but here is information on what response was received I could not find anywhere else. Why I wrote a letter to acquaint me with the answer to the prosecutor. An e-mail I received after the trial via email. It reads: "According to prosecutors, the recalculation of tax on personal property for the year 2008 is produced illegally, in violation of the Constitution, the Tax Code, the Law of the Russian Federation of 09.1991, the № 2003-1« On Taxes on property of individuals "rather than unreasonable for individuals having in common ownership objects of taxation, imposed the obligation to pay sums of recalculating the tax on the property in 2008. About the tax calculation for 2009 was not written anything. I thanked him for the answer and wrote that she won the court on this issue. Just a few hours, I received another letter from the consultant Merzlyakova T.G to provide them my stuff on the court. He wrote that "You have achieved what we have prosecutors can not get with the month of August. Me of similar precedents in the Sverdlovsk region is unknown. For your information: we are unable to go to court with a lawsuit for unspecified persons. And therefore appealed to the prosecutor that such a right endowed by the GIC. But ordinary citizens, unlike you, waiting. " In conclusion I want to say that the personal property tax, in my opinion - the most unfair tax. Our property does not bring us any income tax, we pay out in salaries, which are already taxed income. The amount of tax calculated on the basis of the inventory value of the property, strangely definite challenge that is almost impossible, though often in reality it has nothing to do. So our relative three-room apartment in the provincial city of Chelyabinsk tax counted less than us per share in a two-bedroom apartment. And the price of an old garage turned out to be half the cost of a two-bedroom apartment. Last time we were afraid of future real estate taxes, its general plan to be considered on the basis of market value. The amount of tax under this name simply astounding. Modest means owners will be unable to pay such a tax and could lose his property. How can we prevent this? The President and the Prime Minister promised that for ordinary citizens tax increase is not significant. But I think they are very far from the people and do not represent that even 3,000 or 5,000 rubles tax for us - a lot. And most importantly - it is not clear for us that such a punishment. -------------------------------------------------- -------------------------------------------------- --- What is says to us this fact illegal actions of tax authorities in respect of the citizens? Yes, all that the authorities there, but the state does not. And to correct this situation are compelled to take of the citizens of the state bodies, as no lawyer Putin nor Medvedev that the lawyer is not engaged. In the illegal actions of such public bodies are covered and the origins of "legal nihilism" as repeatedly told the citizens of a lawyer, Dmitry Medvedev, the current president, was talking about and the lawyer Putin, a former president, instead, to make officials strictly implement the law written by them The head of state to the citizens complained about legal nihilism! Myself, I would add that finally, after a long tape, according to the same claim, the illegal extra fees by the tax authorities of the property tax, on February 26, scheduled the trial court in Chkalovsky city of Yekaterinburg. Let's see what the judges are different from Yekaterinburg Chelyabinsk, Novosibirsk and Samara. A small but significant phenomenon that characterizes the changes occurring in the country: the district court is located in a former kindergarten, and this in a city where the queue for places in kindergarten is about 20 000 children! Where citizens have grown little, now heard by the court. Let Gaidar, Chubais, Novodvorskii Latynina and write a thousand volumes of books, proving that their reforms were for the good of the country and still the mere fact that there, where they played and grown children who now have no place in kindergarten, and now they are doing the court , overthrows all their arguments outright and unconditionally.
This year, the Federal Tax Service began to use a new method of calculating the tax on property of individuals - and as a result of its amount increased by several times. Many have chosen the usual way for Russia: complain about the government, but pay. Valentine Podberezkin acted differently: she had studied law, she wrote a complaint, and managed to defend its interests. Here is how she managed. Crux of the matter Valentine, like many citizens, the tax office sent a notice of property tax for the year 2009 and the surcharge for 2008. The amount is much beyond what it is paid earlier. The reason is that the property was in common ownership and, as clarified by the Finance Ministry, was to apply the tax rate set for the value of all property, not in proportion. However, Valentine did not agree with the clearly illegal actions of tax officials, went to court and won. If the court decision came into force, then pay extra taxes for 2008 and pay a tax increase in 2009, it will no longer need. - Please tell us, from the beginning: how did you get a notice of tax, for what amount? How much amount has increased - compared with last year? - Notice, we (my husband and I) got in early August, before this time is no evidence that the tax increase so much, I have not found anywhere else. My first thought was: there was some mistake, it can not be. The tax rate was 0.5% instead of 0.15% for me and instead of 0,09% of the husband. Property we have not increased, the law has not changed. My husband, however, went up a garage with 23 thousand rubles. up to 145 rubles. for the year is another problem we have, and so far unresolved. In general, the family tax increased by 4.5 times, while taking into account the allocation for 2008 - in 7,3 times. The amount of tax is very big, but because our family just has its own proprietary two-bedroom apartment on the four family members, a garage, let me framed half flat of my parents. Just incredible! - Why did you decide to sue IFTS? - I immediately began to search for information about changing the tax on the Internet. The first time it will only answer tax authority, full of confidence: they say, so be it. And as angry statements to shortchange the citizens and timid in their defense articles. At first, I decided to try to write letters to various authorities. Appealed to the Prosecutor General of Russia in the program "Man and Law", to the lawyers on the site for free legal aid. The answer came only from the Attorney General, that my letter was forwarded to respond to the prosecutor of the Chelyabinsk region, and they have already otfutbolili my letter to the prosecutor, the Chrysostom. I must say, then, in my letter did not have any legitimate arguments about the violation of my civil rights, only a statement of the injustice that occurred. Accordingly, in response I received from the local prosecutor pathetic evasion - he was obviously not particularly bother learning materials on the subject. The prosecutors simply copied the contents of letters Ministry of Finance and Federal Tax, making the emphasis on the letter from the Ministry of Finance 21.04.2008 N 03-05-04-01/19. Although at the time of writing the answer, Ministry of Finance has already banned the use of this letter as a basis for a new method of calculating the tax, since it is not a regulatory document. The first useful information I found on your site, the forum "the Russian tax portal" discussed the illegality of the new method of calculating the property tax that is in common ownership. There has got to me a link to another forum - a forum the balls. I learned that the new method of calculating the tax violates articles of the Constitution, the Tax and Civil Code, and most of the Law on Tax on property of individuals, and that you can try to seek justice in court. In addition, I pushed this difficult financial situation in the family: wages have decreased because of the crisis, and we have to repay the loan and for the fifth year of paying for tuition daughter in college. The final decision to go to court I had when I read the first victory in the court of the citizen from Saratov. In its lawsuit, I demanded to cancel the recalculated for 2008 and calculate the tax for the year 2009 by applying the tax rates taking into account the share of the property. - Who you helped in the drafting of a claim? - The above site I found a sample of a lawsuit and a lot of useful material, including the advice of lawyers. At work and at home I have free access to the Internet and the program "Consultant +", so I very carefully read the tax and civil codes, all that has to do with my case. For me as a person whose work is related to the unique logic, it is clear that the truth is on our side. All explanations of the tax authorities are based on erroneous conclusions from the articles of the Law. Because what they say - the law does not explicitly written. Striking lack of information in the media. With whom will the child Orbakajte, more than a month, each day is widely discussed in the press and even in the State Duma. And the fact that millions of people illegally cheated the tax authorities, has not practically none. Not stood up for civil rights violations or Prosecutor's Office, neither the president nor the prime minister. But it is believed that we live in a state of law. - Tell me on what arguments you relied in preparing a claim? - In the lawsuit, I pointed out the violation of my civil rights - the laying on me the duty of all surcharges paid tax for the year 2008, payment of excessive amounts of tax for the year 2009. These actions violate the Constitution, Art. 3, 17, 38, 44, 45, 53, 54 of the Tax Code, 209, 210, 249, 255 of the Civil Code, Article 1 paragraph 2 of the Law on Taxes on property of individuals. " Since the first meeting in the court there was almost a month after filing a lawsuit, I also filed a written explanation to the claim. In them, I drew the court's attention to the lack of tax authorities at least one of the instrument to introduce a new method of calculation, and also add your own argument - applying to our case, Treasury notes, the inspection staff to double-taxation of the same properties. We have three owners - three of the property, and in different variations. All three received by the new method of tax bases are different, but include all the same objects. Inventory value of three objects 883 thousand rubles. And the total cost of the three of them received tax bases for different taxpayers 1 million 621 thousand rubles. Almost 2 times larger. Just to the claim I put a printout of all found on the subject of articles and court decisions have already been passed by that time the courts. - How was the trial? What counter-arguments were put forward? - At the trial, I presented all its evidence, the approximate version of the defense was developed by lawyers on the forum yurkluba. Drew the attention of the judges on the article of the Tax and Civil Code have been violated by the tax authorities. The representative of the tax is largely based on arguments outlined in the letter, the Ministry of Finance from 21.04.2008, while not pointing straight at him. Even at the preliminary meeting, she tried to give an example that the previous calculation violates the rights of those who have property in single ownership. At that the judge asked her to ask the question: "And what exactly breaks, they have the same property more?". Just a lawyer from the tax inspectorate attempted to refer to a district court challenging the phrase "total inventory property" when determining the tax rate. But there's a question of common ownership was not what I drew the attention of the court. No more arguments at the tax office was not, her representative, but insisted: "We read the law closely, we decided, we believe ...." No "she replied to the question:" Who is "us", in which normative document it is written? ". Do not try to refute my evidence. She said that she would first need to count the full tax by applying the tax rate, and only then apply a share, for an amount payable to a particular taxpayer. My objections were reduced to the correctness of the tax base. Because of the tax code rates are applied to the tax base, as well as in accordance with paragraph 2 of Article 1 of the Law on Property Tax "I confess to the taxpayer in proportion to my interest in the property in respect of the other part I'm not even the taxpayer. It is therefore unacceptable in my tax base to include the cost of shares not owned by me. This is also indicated, and art. 38 and 53 of the Tax Code. In addition, NC does not provide further applied to the resulting amount of tax some other factors, including the allocated share. And in our case, this calculation is physically impossible to implement, all three taxpayers a different composition of objects of property. Tax Inspectorate in reality has a tax on each item separately and rate while the new method applies for two full facilities, in addition, different for the same share of the same object for different taxpayers. Is not it a madhouse! Judge no one argued, listened to our arguments, I asked a few clarifying questions, went away for a decision. She announced the decision verbally: "Requirements for the plaintiff to satisfy the full amount." Written decision I do not have.
- Tell us about the consequences: whether the tax authorities to challenge the decision? - I still do not know about it probably will. In different cities of the tax service representatives behave differently. For example, in Volgograd they are without court recognized the claim, in Novosibirsk, did not challenge the decision of the district court. In Saratov, the tax lost the second instance court, but said they would continue to appeal the decision further.
- Why did you decide to write the Commissioner for Human Rights? Please tell us what it is you say? - On the Internet, I ran an article about what the Human Rights Ombudsman of Sverdlovsk region Merzlyakova T.G questioned the legality of the use of a new method of calculating the tax and filed a request to the regional prosecutor's office in August 2009, but here is information on what response was received I could not find anywhere else. Why I wrote a letter to acquaint me with the answer to the prosecutor. An e-mail I received after the trial via email. It reads: "According to prosecutors, the recalculation of tax on personal property for the year 2008 is produced illegally, in violation of the Constitution, the Tax Code, the Law of the Russian Federation of 09.1991, the № 2003-1« On Taxes on property of individuals "rather than unreasonable for individuals having in common ownership objects of taxation, imposed the obligation to pay sums of recalculating the tax on the property in 2008. About the tax calculation for 2009 was not written anything. I thanked him for the answer and wrote that she won the court on this issue. Just a few hours, I received another letter from the consultant Merzlyakova T.G to provide them my stuff on the court. He wrote that "You have achieved what we have prosecutors can not get with the month of August. Me of similar precedents in the Sverdlovsk region is unknown. For your information: we are unable to go to court with a lawsuit for unspecified persons. And therefore appealed to the prosecutor that such a right endowed by the GIC. But ordinary citizens, unlike you, waiting. " In conclusion I want to say that the personal property tax, in my opinion - the most unfair tax. Our property does not bring us any income tax, we pay out in salaries, which are already taxed income. The amount of tax calculated on the basis of the inventory value of the property, strangely definite challenge that is almost impossible, though often in reality it has nothing to do. So our relative three-room apartment in the provincial city of Chelyabinsk tax counted less than us per share in a two-bedroom apartment. And the price of an old garage turned out to be half the cost of a two-bedroom apartment. Last time we were afraid of future real estate taxes, its general plan to be considered on the basis of market value. The amount of tax under this name simply astounding. Modest means owners will be unable to pay such a tax and could lose his property. How can we prevent this? The President and the Prime Minister promised that for ordinary citizens tax increase is not significant. But I think they are very far from the people and do not represent that even 3,000 or 5,000 rubles tax for us - a lot. And most importantly - it is not clear for us that such a punishment. -------------------------------------------------- -------------------------------------------------- --- What is says to us this fact illegal actions of tax authorities in respect of the citizens? Yes, all that the authorities there, but the state does not. And to correct this situation are compelled to take of the citizens of the state bodies, as no lawyer Putin nor Medvedev that the lawyer is not engaged. In the illegal actions of such public bodies are covered and the origins of "legal nihilism" as repeatedly told the citizens of a lawyer, Dmitry Medvedev, the current president, was talking about and the lawyer Putin, a former president, instead, to make officials strictly implement the law written by them The head of state to the citizens complained about legal nihilism! Myself, I would add that finally, after a long tape, according to the same claim, the illegal extra fees by the tax authorities of the property tax, on February 26, scheduled the trial court in Chkalovsky city of Yekaterinburg. Let's see what the judges are different from Yekaterinburg Chelyabinsk, Novosibirsk and Samara. A small but significant phenomenon that characterizes the changes occurring in the country: the district court is located in a former kindergarten, and this in a city where the queue for places in kindergarten is about 20 000 children! Where citizens have grown little, now heard by the court. Let Gaidar, Chubais, Novodvorskii Latynina and write a thousand volumes of books, proving that their reforms were for the good of the country and still the mere fact that there, where they played and grown children who now have no place in kindergarten, and now they are doing the court , overthrows all their arguments outright and unconditionally.
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