GRAMOTA Publishers suggests publishing your scientific articles in periodicals
Pedagogy. Theory & PracticePhilology. Theory & PracticeManuscript

Archive of Scientific Articles

SOURCE:   Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art.
Issues of Theory and Practice
. Tambov: Gramota, 2012. № 11. Part 1. P. 190-192.
SCIENTIFIC AREA: Law Sciences
To Publish Article in the Journal | To show issue content | To show all articles in section | Subject Index

License Agreement on scientific materials use.

ABOUT SOME PROBLEMS OF ENFORCEMENT OF RIGHT TO PROPERTY-RELATED TAX DEDUCTION

Tokareva Kristina Grigor'evna
Naberezhnye Chelny Branch of Institute of Economics, Management and Law in Kazan'


Abstract. The author considers some problematic aspects of the enforcement of the right to property-related tax deduction according to the tax legislation of the Russian Federation, pays special attention to the problems of getting a certificate on personal income in the form of 2-НДФЛ, the timely return of property tax deduction, and gives recommendations for their solution.
Key words and phrases: имущественный налоговый вычет, декларация, справка о доходах физического лица, ставка рефинансирования, property-related tax deduction, declaration, certificate on personal income, refinancing rate.
Open the whole article in PDF format. Free PDF-files viewer can be downloaded here.

 

References:
  1. Zrelov A. P. Imushchestvennyi nalogovyi vychet. M.: Delovoi dvor, 2008. 420 s.
  2. Konstitutsiya Rossiiskoi Federatsii: prinyata vsenarodnym golosovaniem 12.12.1993 (red. ot 30.12.2008) // Rossiiskaya gazeta. 1993. 25 dekabrya.
  3. Nalogovyi kodeks Rossiiskoi Federatsii: chast' vtoraya: Federal'nyi zakon ot 05.08.2000 № 117-FZ (red. ot 28.07.2012) // Sobranie zakonodatel'stva Rossiiskoi Federatsii (SZRF). 2000. № 32. St. 3340.
  4. Nalogovyi kodeks Rossiiskoi Federatsii: chast' pervaya: Federal'nyi zakon ot 31.07.1998 № 146-FZ (red. ot 29.06.2012) // SZRF. 1998. № 31. St. 3824.
  5. O vnesenii izmenenii v prilozheniya k Prikazu Federal'noi nalogovoi sluzhby ot 17.11.2010 № MMV-7-3/611@: prikaz FNS ot 06.12.2011 № MMV-7-3/909@ // Rossiiskaya gazeta. 2011. 26 dekabrya.
  6. O praktike primeneniya polozhenii Grazhdanskogo kodeksa Rossiiskoi Federatsii o protsentakh za pol'zovanie chuzhimi denezhnymi sredstvami: postanovlenie Plenuma Verkhovnogo Suda RF i Plenuma Vysshego Arbitrazhnogo Suda RF ot 08.10.1998 № 13/14 (red. ot 04.12.2000) // Vestnik VAS RF. 1998. № 11.
  7. O praktike razresheniya arbitrazhnymi sudami del, svyazannykh s primeneniem otdel'nykh polozhenii glavy 25 NK RF: informatsionnoe pis'mo Prezidiuma Vysshego Arbitrazhnogo Suda RF ot 22.12.2005 № 98 // Vestnik VAS RF. 2006. № 3.
  8. Ob utverzhdenii formy svedenii o dokhodakh fizicheskikh lits i rekomendatsii po ee zapolneniyu, formata svedenii o dokhodakh fizicheskikh lits v elektronnom vide, spravochnikov: prikaz FNS RF ot 17.11.2010 № MMV-7-3/611@ // Rossiiskaya gazeta. 2010. 30 dekabrya.
  9. Trudovoi kodeks Rossiiskoi Federatsii: Federal'nyi zakon ot 30.12.2001 № 197-FZ (red. ot 28.07.2012) // SZRF. 2002. № 1. Ch. 1. St. 3.

To Publish Article in the Journal | To show issue content | To show all articles in section | Subject Index

© 2006-2021 GRAMOTA Publishers

site development and search engine optimization (seo): krav.ru