Who can receive a tax deduction for the purchase of a garden plot? This question interests many citizens. More than 6 years ago, a new benefit appeared that applies to the purchase of a garden plot. Those citizens who have the opportunity to pay a 13 percent income tax to the state throughout the year have such a benefit as a tax deduction for the purchase of a garden plot. It also returns part of the amount that was contributed to the budget.
Receiving a tax deduction
How do you receive a tax deduction when purchasing a plot of land? If someone wants to become the owner of a new garden plot with a finished house or an empty area, such an acquisition costs a lot. And, of course, I would like to see at least a small investment returned back. It is quite possible to do this; all you need is an application.
To make it easier to understand what types of purchases are taken into account for this property deduction, they were divided into the following categories:
A plot of land without structures, which provides for the construction of private housing in the future. Patience is required here: the money will be returned only if the house is built and ownership of it is legally registered. It is impossible to receive a deduction for the purchase of a land plot if the land remains undeveloped. When you first purchase a plot of land, you must indicate that it is being purchased with this benefit, otherwise, after a while, they will refuse to consider your application for a refund.
A plot of land on which a house is already located. When preparing all the necessary documents for the purchase and sale, it is necessary to make a mandatory statement regarding what type of benefit the property is being acquired. Documents are submitted to the tax office.
The territory was purchased with a loan. In this case, there will definitely be an overpayment, but it is often reimbursed separately. The interest deduction is not tied to the amount of the main deduction for land and buildings.
There are important restrictions under such conditions. For example, a tax deduction for the purchase of a plot of land is valid in cases where:
- The plot is purchased by a Russian citizen who does not travel abroad for 182 days during the current calendar year.
- The buyer of purchased land has an officially fixed income tax of 13 percent.
Thus, the category of beneficiaries is very limited. Some do not pay the 13 percent tax to the state budget; non-residents do not stay on the territory of the state for the number of days required by law.
But even if the established rules are followed, there are still a number of restrictions for considering a request for how to get back a certain amount spent on a purchase. These include:
- completing a transaction with family members, even if the sellers are close relatives;
- purchase of a land plot with funds allocated by a government agency or provided by an official, and the buyer did not contribute his funds, which is documented;
- there is a house on the site, but there are no rights to it;
- the land acquired by the owner will be used for other purposes other than for the construction of a dwelling.
There will be no additional payments if the purchased plot turns into a garden, vegetable garden, or dacha.
When considering a request for a benefit, such nuances as the types of land deductions will be taken into account. They are divided into:
- Basic. Land, house and plot are taken into account. The amount will be 2 million rubles, the income tax refund will be 260 thousand rubles.
- Additional. This is the case if the land is purchased on credit. Then the size will be large - 3 million rubles. An additional bonus to 260 thousand rubles. there will be an amount equal to 13%.
Only those plots of land can receive a benefit for which the documents were issued after 2010, from January 1. Before this date, the law had not yet entered into force and the transactions had not acquired a legal basis.
Documents for such a benefit are drawn up at the tax office, and the due amount can be received there from hand to hand.
The employer also has the right to prepare the necessary documents, and then it will be possible not to pay income tax for the entire current year.
Return to contents
Documents for registration of deduction
3-NDFL are those treasured declarations for those who draw up documents for a tax deduction when purchasing a plot. This number indicates the papers that need to be filled out. You will also have to prepare:
- a statement containing a request to provide a tax deduction;
- application with transfer;
- all documents with copies confirming that the buyer actually has the right to exercise the right to deduct.
It is allowed to contact the inspectorate, demanding a tax refund, for the last 3 years, but not earlier than the year in which the registration of ownership of the house located on the purchased land was recorded.
Such a benefit can only be one-time and is provided for a single object.
Consulting is the most common type of legal assistance. There is an opinion that giving legal advice is much easier than conducting a case. But this is not so, since when conducting a case there is enough time and information to choose the right position, and in consulting the correct answer often has to be prepared in the shortest possible time and on the basis of minimal initial information about the case.
What do lawyers usually offer?
Lawyers usually underestimate the presentational role of consulting. The fact is that as a result of communication, the client may enter into an agreement with the lawyer to conduct the case or refuse additional services, or even worse, not pay for the consultation at all.
In this sense, the actions of lawyers can be divided into two categories. The first type of lawyers are colleagues who behave hyperactively towards the client. They do not really explain anything during the consultation process, intimidate the client with any adverse consequences if an agreement to conduct the case is not concluded, and then, when the agreement is concluded, they promise to achieve a positive result in the case. The second type of lawyers are colleagues who do not provide clients with useful and understandable information, do not demand anything from them, hoping that people themselves will take the initiative and hire a lawyer to handle the case. The most common mistake of both is that they do not see the client as a person - with their own fears and experiences, their own way of thinking and, as a rule, insufficient legal awareness.
What else can be done
Firstly, it is necessary to create a comfortable communication environment for the visitor - comfortable chairs, a beautiful office, paintings, an aquarium... All this is desirable and should be, but above all - a caring attitude towards the person seeking legal assistance. When you meet, invite him to sit down and point to a chair or armchair where it will be convenient for him to talk to you, and when saying goodbye, escort the person to the exit - the result will be stunning. Communication should be confidential, since many people are embarrassed to talk about their problems in front of strangers, although some, on the contrary, are looking for such an opportunity. Interrupting counseling with telephone conversations is unethical and unsightly. To understand this, look at many colleagues, put yourself in the shoes of clients. And don't do that again!
Second, let the client talk. When people come for a consultation, they often do not understand what information from their lives is relevant to the case, so the story about the case sometimes turns into a lengthy narrative about life and work, relationships with other people, etc. Do not interrupt the client under any circumstances immediately with the question “What do you want?” It is better to listen to the client from start to finish in the form in which he offers, as this will allow you to create an idea of \u200b\u200bthe person with whom you may later have to cooperate. People like to be listened to, because it is a sign of attention. When a person outlines the main thing he wanted to tell, you can frankly ask him: “Please tell me, how can I help you?” – and then continue communication in the form of a question and answer.
Third, figure out what the client wants. People usually unknowingly exaggerate when describing their problems, and this is intimidating, especially for new and inexperienced lawyers. Truly complex issues need to be divided into several simple ones (“splitting the problem”) and solved each separately. If it is difficult to answer the client’s question right away, then you need to set a time for a return visit.
There is a sure way to understand in detail what the client wants. This is to record the information he tells you.
If counseling is associated with the subsequent preparation of claims and complaints, as well as with the conduct of the case, then it is advisable to invite the client to present all information about the case in writing. People usually like this form because they can focus the lawyer's attention on the necessary details, and the lawyer, with the help of written notes, is able to delve into the case more thoroughly and study the client's personality. In addition, during the consultation, it is very useful to draw diagrams of the described legal problem, as well as to make an audio recording of the conversation, which will not only allow you to reproduce the information provided to you in detail, but also subsequently analyze your own mistakes in communicating with the client.
Fourth, draw up a simple algorithm of actions for the client. Some lawyers reduce counseling to citizens to reproducing the text of laws, either from memory or by quoting, or offer the clients to read the law themselves. After such a consultation, people sometimes do not understand what they were told and why they came, but only politely pretend that everything is clear to them.
Legal argumentation is certainly important, however, according to my observations, the latter is always remembered better by the listener. That is why any consultation should end with a simple conclusion, an understandable algorithm of actions. I usually draw an algorithm for solving a problem and various options on paper (a board) for visual assimilation of information. By the way, many clients asked me for such schemes after consultation.
Consultation can be not only oral, but also written. Lawyers rarely resort to written consultations. But in my practice, they sometimes contributed to resolving the problem, since officials and citizens, having become familiar with the explanation of the law, sometimes voluntarily stopped violating the rights of clients.
One must strive for a positive outcome of counseling in all cases, even if the client’s problem does not have a legal solution or this solution is quite complex.
CASE STUDY
An elderly man spoke about the problems of living together in an apartment with his drunkard son-in-law, about constant scandals and insults on his part, to which his daughter does not react. Moreover, she is categorically against taking administrative measures against her husband. In such cases, it is pointless to make legal recommendations, since it is impossible to evict the rowdy or send him for compulsory treatment. All that remains is to encourage the client and create confidence in his own abilities. I usually tell such people: “You can call me on the phone at any time if you have problems, I will always try to help.” And clients love it. I like it because he is not left alone with his intractable problem.
Fifthly, do not impose your services. It is better if the citizen decides to enter into an agreement to conduct the case independently, since in this case the risk of further refusal of the lawyer’s services will be much lower. However, the client’s decision can be indirectly influenced by information about the complexities of legal proceedings and frequent cases of judicial arbitrariness. The provision of such information must be reasonable, otherwise the person will generally lose any desire to protect his rights.
The secretary is the face of the company, and a lot depends on his ability to receive calls on time and correctly distribute calls. The article gives an effective call distribution algorithm.
From the article you will learn:
The impression of the organization depends on the answer to the call. That's why secretary It is so important to know how to professionally answer questions of any complexity, correctly forward incoming calls, eliminate unnecessary calls and at the same time not miss valuable information.
How to work with incoming calls. Ready algorithm
Speaking on the phone is something of an art. To communicate professionally on the phone and competently distribute incoming phone calls, develop the ability to clearly formulate your thoughts and build relationships with people. Be prepared to conduct a dialogue, present the company and manager, and know how to properly distribute calls in the office.
In any situation, remain calm and do not express your dissatisfaction with the behavior of your interlocutor - neither intonation nor words.
When receiving and distributing incoming calls, it is unacceptable to: be irritated, talk down, be familiar, talk in an instructive manner
There are two ways to receive and distribute telephone calls - manual and automated . The scope of application of each method is determined by the feasibility and capabilities of the organization.
We will consider the manual option of receiving and distributing calls in the office. In this case, the secretary is the main person controlling each stage of this procedure, which in general can be presented in the form of an algorithm presented in Diagram 1.
Diagram 1. Algorithm for answering an incoming call
Here are examples of receiving and distributing calls and faxes using this algorithm:
- Communication Technologies Company, good morning.
- I'll be glad to help you.
The greeting you choose depends on the time of day. The generally accepted standard is the option “ Good morning" - until 11:00, until 17:00 - " Good afternoon", and after 17:00 - " Good evening».
If you are answering an internal call within an organization, just name the department and introduce yourself by name:
- Director's reception room. Tatiana.
The algorithm by which calls are distributed is presented below:
Scheme 2. Call distribution algorithm
How to connect a subscriber to a manager?
Table 1. Phrases that will help you when distributing incoming calls
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How to ask a caller to introduce themselves |
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How to ask the caller to repeat the name |
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How to tell your interlocutor that his call will be transferred |
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How to transfer a call to an employee |
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How to connect with an employee |
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What to say when the line is busy |
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What to say if a subscriber wants to receive information, become a business partner or send a proposal for cooperation |
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What do you do if you receive a call on another line during a call? |
First call:
Second call: Listen carefully. Connect if possible, or politely ask to wait. Talk for no more than one minute. First call:
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How to politely interrupt someone you're talking to |
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How to protect your boss from unnecessary calls is described in the article on .
How to speak politely and kindly on the phone
In addition to performing basic algorithms and using universal template phrases, we suggest taking note of a special reminder for work. It contains tips on how to answer calls received by the company and handle them professionally (Table 2).
Table 2. Memo “Telephone Communication Professional”
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Our comment |
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Pick up the phone no later than the third ring. |
It is not only the first word that is important, but also how long the caller will wait for an answer. |
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Find out the name of the interlocutor as soon as possible. |
People like personalized treatment. Make sure you hear the name correctly and use it. |
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Don't keep someone waiting on the phone, even if you're doing something important. |
Explain the reason for placing on hold. Ask permission. Get permission. Thank the caller. If the wait is prolonged, return to the caller every 40 seconds. Ask if he is willing to wait a little longer, or ask permission to call back. Agree on a time to call. |
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Maintain a pleasant, professional demeanor. |
Listen carefully to your interlocutor and do not interrupt him. It is necessary to be one step higher than your interlocutor in terms of emotional coloring. For example, if the interlocutor is friendly, you are very friendly. If the interlocutor is neutral, you are friendly. If irritated, you are neutrally polite. There is no need to fall below neutral politeness in emotional connotation, no matter what happens. |
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Be active in the conversation. Be a good listener. |
Participate in the conversation, hold the initiative in the conversation and provide complete information to the interlocutor without waiting for leading questions. Do not allow the effect of pulling information out of you. |
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Speak competently. Pay attention to the sound of your voice. During a conversation, watch your diction. |
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Try to understand the information being conveyed to you the first time. |
Keep paper and pen handy in case you need to write down important information. |
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Establish a trusting and friendly relationship with your interlocutor. Admit your mistakes, if any. |
In any situation, remain calm and do not express your dissatisfaction with the behavior of your interlocutor - neither intonation nor words. In a conversation, it is unacceptable to: be irritated, talk down, be familiar, talk in an instructive manner. |
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Call back if you promised! When calling back, ask the interlocutor if it is possible to talk. Control your call time. |
Telephone etiquette suggests calling back if the call came from you and was disconnected. If you are looking forward to long term telephone conversations, be sure to ask if your interlocutor has time to devote to you. If not, find out when it’s convenient to call back to talk more thoroughly. |
If a company receives a lot of calls, then it is advisable to automate the process of receiving and distributing them. Modern technologies make this possible.
More information about call distribution can be found in the article on .
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