One of the most ancient taxes, which was known back in the Roman Empire - on property. Previously, this fee was levied only on people (regardless of class), that is, individuals.

Now payers are both individuals, that is, ordinary citizens who have property, and legal entities. The main condition is presence of registered property.

Direct (that is, emanating directly from the taxpayer) tax is imposed on the property of both individual citizens and organizations. When paying, there are no authorized persons, who are called tax agents in the documents. The advantage is that organizations and citizens act directly, without intermediaries.

For individuals

Property tax for individuals belongs to local. The money collected from this payment is sent to the local budget. But responsibility for tax collection and the entire collection mechanism also lies with local authorities. They also establish property tax benefits.

Each local legislative body develops and adopts laws that will not contradict federal ones, but will take into account local characteristics. The amount of each tax depends on the object of taxation.

In the case of this tax, such an object will be:

• an apartment that is the property of the payer;
• owner-owned house;
• room in a dorm or apartment;
• dacha owned;
• garage or shed, registered building;
• any building or share in the ownership of any premises or structures.

Establishment of property tax - complex financial scheme, which is based on the cadastral value of an apartment, house or other object. The payment rate is determined by local self-government bodies in accordance with the law of the Russian Federation “On taxes on property of individuals”.

Cadastral valuation was introduced in 2012. And since 2015, property tax began to be calculated not as before - based on the inventory value. Now the basis for this is the cadastral value.

The difference is that the price according to the cadastral valuation is closer to the market price, and therefore more expensive. It was more profitable for the state not to raise the percentage of the tax, but to replace the basis for calculating the tax.

Depending on the cadastral value, the law determines the “ceiling” of the interest rate for this tax. Local authorities may deviate from the recommended figure, but not exceed it. If the value of the property does not exceed 300,000 rubles, then the tax will be up to 0.1%, for a value from 300,000 to 500,000 rubles, the payment will not exceed 0.1-0.3%, over 500,000 rubles - 0.3- 2.0%.

Property tax depends on the following components:

• the value of the property recorded as a result of the state cadastral valuation;
• category of taxable object;
• location of the house, cottage, etc.

There are benefits for this payment for pensioners, disabled people, etc. These benefits for certain categories of citizens are reflected in tax legislation. Local authorities may add to this list at their discretion.

To receive the benefit, you must personally apply to the tax office and provide all the necessary supporting documents.

For legal entities

The Tax Code of the Russian Federation specifies the main provisions on the property tax of legal entities. The interest rate, nature of payment calculation, preferential categories are determined by the state. All other nuances are the responsibility of the regional or regional legislative authority, because this payment is considered regional. Its final size, taking into account federal laws, is also determined in the regions.

The Tax Code of the Russian Federation establishes maximum size, which regional authorities can change, but not more than 2.2%. The object of taxation is the property of enterprises and organizations on the balance sheet.

As with individuals, the basis for calculating property tax is the cadastral value of the property. Legal entities, through their representatives, provide a report to the tax authorities in the form of a declaration.

According to the laws of the Russian Federation, property tax can be charged:

• for Russian legal entities: real estate and movable property that an enterprise or organization possesses as property or other right;
• to foreign companies in Russia: property that is classified as fixed assets or received under a concession agreement.

Full information on property tax for 2018 can be found at.

Approximately in 30 days A tax notice is received before the payment is due. It indicates the object of taxation, the amount of tax, the characteristics of the object (financial), and the date of payment.

Methods of obtaining

How can you receive a notification:

• by mail (registered), 6 days from the date of sending it is considered received;
• by email;
• personally to an individual or his representative;
• through the taxpayer’s personal account;
• through MFC.

Any tax must be paid within one month from the date of receipt of the tax notice, unless a different period is specified in the documents. The notification itself must be sent no later than 1 month before the due date for payment of property taxes.

If the total amount of property tax does not exceed 100 rubles, no notification is sent. Also, a tax notice is not sent if you have a benefit.

If the receipt has not arrived

It may happen that property owners do not receive a receipt when they should. In such cases, you need to contact the tax service on one's own.

If you do not receive a notice, there are several ways to pay without having to wait for late property tax penalties and interest to accrue. If you ignore the payment of payments, this threatens to collect the debt in court.

If a situation arises where, for some reason, a tax receipt has not arrived, you need to take action immediately.

1. Contact the tax office at your place of residence or place of registration of property for notification. The same request can be sent through your personal account or the official website of the Federal Tax Service of Russia www.nalog.ru.
2. Provide information to the tax office about the existence of real estate objects. This must be done before the end of the year following the tax period. The message must be confirmed by documents and their copies, which can be sent to the tax authority by registered mail.

If the receipt did not arrive due to technical reasons, that is, due to the fault of the post office, then you can contact the tax service at the place of registration of the property with your passport and TIN number. You can do the same if you have moved to a new place of residence and the tax service has not yet had time to react to this.

If you lose your receipt at the post office, you can fill it out yourself; to do this, you need to find out the following details:

1. OKATO.

Paying tax without a receipt

It will take much less time to pay property taxes online, and you can use this service at any time, even at night. There are also no weekends or holidays on the Federal Tax Service website.

Another advantage - payment without commissions, which is very profitable. It is very convenient to use your personal account for individuals on the website and pay taxes using simple tips.

You can pay using the State Services portal https://www.gosuslugi.ru/, where you can choose a profitable payment method.

Let's take a closer look at both options for paying property taxes via the Internet.

Federal Tax Service website

• you need to register on the website by entering your data;
• as a rule, in order to confirm registration, you need to contact the tax office with your passport and TIN;
• enter the details and find the tax;
• enter your bank card number and make the payment;
• Once the transaction is complete, you can print your receipt.

State Services Portal

• on the website gosuslugi.ru in the upper right corner we find the “Personal Account” button;
• enter the password, after which your last name will appear in the place of “Personal Account”;
• We pay tax using a card.

other methods

Currently, it is possible to quickly pay property taxes in multifunctional centers. MFCs were created quite recently for the convenience of servicing the population on the “one window” principle, which allows you to quickly get what you want without going through different offices.

Multifunctional centers are created for unloading government agencies and improving the quality of services. The main conditions for paying the tax are the availability of documents and the center itself in the city.

The documents required are the same as those required by the tax service: passport, tax identification number, proof of property.

Responsibility measures

For failure to comply with the rules for paying property tax, a fine of 20% from the payment amount. If payment is not made, a criminal case.

Therefore, in the absence of a receipt, you need to use all methods and be sure to contact the tax office for clarification.

Individuals pay property taxes on the basis of a tax notice sent to them by the tax authority.

The tax notice is sent no later than 30 days before the payment is due.

The tax notice must indicate the amount of tax to be paid, the object of taxation, the tax base, the deadline for paying the tax, as well as the information necessary to transfer the tax to the budget system of the Russian Federation. Tax notice form approved

A tax notice can be delivered to an individual (his representative) in person against a receipt based on what was received from him, including to the MFC (with which the tax authority has entered into an agreement on the possibility of providing the relevant service), sent by registered mail or transmitted through the taxpayer’s personal account .

If a tax notice is sent by registered mail, the tax notice is considered received after six days from the date of sending the registered letter.

For users of the taxpayer's Personal Account, a tax notice is posted in the taxpayer's Personal Account and is not duplicated by mail, except in cases where the user of the taxpayer's Personal Account receives a notification about the need to receive documents on paper. The form of such a notification was approved by order of the Federal Tax Service of Russia dated February 12, 2018 No. ММВ-7-17/87@.

Tax notice not received

Tax notices to owners of taxable objects are sent by tax authorities (posted in the taxpayer’s Personal Account) no later than 30 days before the tax payment deadline: no later than December 1 of the year following the expired tax period for which taxes are paid. If the specified deadline falls on a non-working day, it is transferred to the next working day.

However, tax notices are not sent in the following cases:

1. the presence of a tax benefit, tax deduction, or other grounds established by law that completely exempt the owner of the taxable item from paying tax;
2. if the total amount of taxes reflected in the tax notice is less than 100 rubles, with the exception of the case of sending a tax notice in a calendar year, after which the tax authority loses the opportunity to send a tax notice;
3. the taxpayer is a user of the Internet service of the Federal Tax Service of Russia - the taxpayer’s personal account and has not sent a notification to the tax authority about the need to receive tax documents on paper.

In other cases, if a tax notice for the period of ownership of a taxable object has not been received by November 1 of the year following the expired tax period, the taxpayer must contact the tax office or send information through the taxpayer’s Personal Account or using the Internet service of the Federal Tax Service of Russia "".

Owners of taxable properties who have never received tax notices and have not claimed tax benefits in respect of a taxable property (report form approved).

Additional information can be obtained by calling the tax office, the contact center of the Federal Tax Service of Russia: 8 800-222-22-22 , as well as in the “” section.

Tax notice contains inaccuracies

Information about taxable property and its owner (including characteristics of the property, tax base, copyright holder, period of ownership) is submitted to the tax authorities by bodies carrying out registration (migration registration) of individuals at the place of residence (place of stay), registration of acts of civil status of individuals, bodies carrying out state cadastral registration and state registration of rights to real estate, bodies (organizations, officials) carrying out state registration of vehicles, guardianship and trusteeship bodies, bodies (institutions) authorized to perform notarial acts, and notaries, bodies carrying out issuance and replacement of identity documents of a citizen of the Russian Federation on the territory of the Russian Federation.

Responsibility for the accuracy, completeness and relevance of the specified information used for property taxation purposes lies with the above-mentioned registration authorities. These bodies provide information to the tax service based on information available in their information resources (registers, cadastres, registries, etc.).

If, in the opinion of the taxpayer, the tax notice contains outdated (incorrect) information about the property or its owner (including the period of ownership of the property, tax base, address), then in order to check and update it, you must contact the tax authorities using any in a convenient way:

1. for users – through the taxpayer’s Personal Account;
2. for other persons: by personal contact to any tax office, or by sending a postal message, or using the Internet service of the Federal Tax Service of Russia "".

As a general rule, the tax authority requires an audit to confirm the presence/absence of grounds established by law for recalculating taxes and changing the tax notice (sending a request to the registration authorities, checking information about the availability of a tax benefit, determining the start date of application of the current tax base, etc. .), processing the information received and making the necessary changes to information resources (databases, budget payment cards, etc.).

If there are grounds for recalculating the tax(s) and generating a new tax notice, the tax office no later than 30 days (in exceptional cases, this period can be extended by no more than 30 days):

• will recalculate the tax;
• If there are grounds, it will generate a new tax notice and post it in the taxpayer’s Personal Account. If you are not a user, will send a new tax notice in the prescribed manner;
• will send you a response to your request (will post it in), incl. if there is no basis for recalculating the tax(s).

Taxpayers - individuals (including individual entrepreneurs) pay all property taxes on the basis of a tax notice sent by the tax authority.

The tax is payable by individual taxpayers no later than December 1 of the year following the expired tax period. If the specified deadline falls on a non-working day, it is transferred to the next working day.

The taxpayer pays tax for no more than three tax periods preceding the calendar year of sending the tax notice.

Recalculation of amounts of previously calculated property taxes for individuals is carried out for no more than three tax periods preceding the calendar year of sending a tax notice in connection with this recalculation. At the same time, from January 1, 2019, recalculation of land tax and property tax for individuals is not carried out if it entails an increase in previously paid amounts of these taxes based on sent tax notices.

Payment of the tax may be made on behalf of the taxpayer by another person, however, this person subsequently has no right to demand a refund from the budget system of the Russian Federation of the tax paid on behalf of the taxpayer.

For the convenience of taxpayers, several methods of paying property taxes have been implemented:

• in the Internet service Taxpayer Personal Account;
• through the online service of one of the partner banks of the Federal Tax Service of Russia;
• through branches of banking and credit organizations;
• through the cash desks of local administrations or the federal postal service;
• from January 1, 2019 – in the MFC “My Documents” (subject to the decision of the highest official of the constituent entity of the Russian Federation on the possibility of accepting tax payments through the MFC).

Today we have to find out how to pay transport tax without a receipt. Is it even possible to do this? And how to behave if a citizen has not received the appropriate payment? Or, for example, what should you do if you lose your receipt for making a payment? Every taxpayer should know the answers to these questions. Then he can avoid problems with tax authorities in the future.

Mailing period

First you need to find out by what date a citizen must deposit funds into the state treasury. This information will help you understand when the lack of payment is not a reason for panic and decisive action.

Today, transport tax is one of the property payments. Such fees are due by October 1 of the year following that indicated on the receipt. This means that in 2017 a citizen will pay car tax for 2016, in 2018 - for 2017, and so on. If you do not deposit money into the state treasury before this point, a debt will appear. In addition to the tax amount, you must pay penalties, which are calculated daily.

Waiting for receipts

Don't worry, you don't always need a receipt. There is no need to rush to resolve this issue. After all, in Russia it is planned to inform the population about the need to pay money for their property.

The Federal Tax Service sends out payment slips no later than 30 days before the tax payment deadline. This means that the receipt for the car must arrive before September 1st. Otherwise, you need to think about paying tax without this paper.

Reasons for missing a receipt

Transport tax not coming? The receipt was not delivered to the citizen? Is it possible to do without it? And what to do in such circumstances?

First you need to understand why the payment is missing. Sometimes there is no reason to worry.

Among the most common cases of absence are the following situations:

• the period for informing the population has not arrived;
• systemic failure in the work of the Federal Tax Service;
• problems in the postal service;
• the citizen was informed about the need to pay tax online;
• the receipt is lost (both by postal workers and by the citizen himself);
• the Federal Tax Service does not have information about the property (in the case of apartment tax);
• during recalculations it turned out that the owner of the car may not pay the duty for a particular period;
• the taxpayer is a benefit recipient and does not have to pay for the car.

Sometimes citizens complain that their transport tax receipt is lost. What to do in this or that case?

No receipt - what to do?

Do you need to pay transport tax? Where can I get a receipt to bring my idea to life? There are several options for the development of events. First, we need to find out the reason for the lack of notification.

1. Check the availability of profiles on the websites of the Federal Tax Service (nalog.ru) and State Services (gosuslugi.ru). If a citizen has the appropriate forms, the payment is not sent by mail. The person will be notified of the need to deposit funds online.
2. Call your place of residence and ask when they plan to send out payments. You can also check by phone whether there has been any system failure.
3. Go to the Federal Tax Service in person. You need to take your ID with you. You can find out from tax officials whether there have been recalculations as a result of which the taxpayer has the right not to pay for the car.

But all these actions will not help if the citizen himself has lost the payment card. Where can I get a receipt? It can be very difficult to pay transport tax without it.

Receiving a payment

Today, citizens of the Russian Federation can receive tax notices in several ways. Namely:

1. Contact the tax authority in person. Employees are required to print a receipt for payment of any tax.
2. Go to the Federal Tax Service website and download the corresponding payment slips from there. If a citizen does not have a “Personal Account”, he will have to first find out about his debt using the appropriate service.
3. Print a receipt through "State Services".

Most often, if notifications are lost, citizens simply take their passport and go to the Federal Tax Service for a new receipt for payment of transport tax. If you have it, paying the state is much easier than it seems. This is due to the fact that the notification contains all the data for depositing funds.

Do I need a receipt?

Some people wonder how to pay transport tax without a receipt. Is it even possible to do this?

Fortunately, yes. Tax payments are not always necessary. To complete the task, you only need the details of the recipient of the money. They are clarified by the Federal Tax Service according to the taxpayer’s registration.

This means that a receipt for payment of transport tax is not always required. As already mentioned, its presence makes life much easier, but the notification is not a mandatory document for depositing money for the car.

Bill payment methods

You can pay transport tax without a receipt in any convenient way. Car owners today can repay the debt to the state in the following ways:

• depositing money through a payment terminal to the Federal Tax Service;
• contacting the cash desk of any bank (payment slip is required);
• work with ATMs and payment terminals;
• payment via nalog.ru;
• use of the State Services website;
• depositing funds through the "Payment for Government Services" service;
• Internet banking;
• payment of taxes through electronic wallets.

In fact, a receipt will only be required if a person decides to contact the bank in person. In other situations, you can simply use the recipient's details. Next we will talk in more detail about how to make certain payments.

Terminals and ATMs

Let's start with the most common option - using terminals and ATMs. Most often, citizens use the services of Sberbank. Let's look at the tax payment process using an ATM from this company as an example.

The step-by-step instructions will look something like this:

1. Go to an ATM or payment terminal. In the first case, you need to insert a bank card into the receiver and enter the PIN-Code to start working with the system.
2. In the main menu, click on "Payments in my region".
3. Click on “Search for recipient” - “By TIN”.
4. Enter the recipient's TIN. To do this, you need to first find out the details of the Federal Tax Service.
5. Select the tax authority and click on “Next”.
6. Check "Transport tax".
7. Enter taxpayer information.
8. Specify the payment amount. Sometimes this step is skipped, and the system itself shows how much money you need to pay for the car.
9. Check the details and confirm the operation.
10. If you are using a payment terminal, you need to deposit money into the bill acceptor and click on “Pay.” In case of non-cash payment, this item is skipped.

All that remains is to pick up the check with the tax paid. You must keep it for yourself.

Internet banking

You will have to act somewhat differently if you want to pay taxes by using Internet banking. This is another popular destination used by citizens.

It is not difficult to guess that most often the population uses the Sberbank Online service. To pay for a car you will need:

1. Log in to the site.
2. Select "Payments and transfers".
3. In the search bar at the top of the page, enter the recipient’s Federal Tax Service INN.
4. Click on the desired organ in the search results.
5. Fill out the transport tax receipt. Usually you need to specify the payment type and taxpayer information.
6. Place the card from which funds will be debited in the designated field.
7. Indicate the amount due for payment.
8. Complete payment. To do this, you need to enter a secret code in a special field. It will come to your mobile device.

But that's not all. How to pay transport tax without a receipt?

"Taxpayer's personal account"

The Taxpayer's Personal Account will help with this. It stores all tax information. It is enough to register on the Federal Tax Service website.

If a citizen has a profile on nalog.ru, he can easily pay any tax. To do this you will need:

1. Log in to your “Personal Account”.
2. Go to the "Accrued" section.
3. Select "Transport tax".
4. Indicate what needs to be done next - print the payment slip or pay the bill.
5. In the second case, you need to choose a deposit method. For example, click on the button with the bank that issued the card.
6. Enter your bank card or e-wallet details.
7. Confirm the operation.

If desired, a citizen can print a receipt to confirm payment. Nothing difficult.

If you plan to use State Services, you will have to act approximately the same.

"Payment for Government Services" and electronic wallets

How to pay transport tax without a receipt? You can use the website oplatagosuslug.ru or the citizen’s electronic wallet.

In the first case you will need:

1. Go to the "Payment for government services" website.
2. Select "Pay taxes" in the top menu.
3. Select "Search by TIN". Enter the taxpayer's TIN in the field.
4. Review the results and open the transport tax. It will be signed.
5. Click on the "Pay" button. Select the type of deposit.
6. Provide bank card or electronic wallet details.

And no receipt for payment of transport tax is needed!

If the taxpayer decides to search through an electronic wallet, he will need to proceed as follows:

1. Go to your e-wallet.
2. Click on "Services" - "Taxes".
3. Enter the payer's TIN.
4. Select transport tax.
5. Check the details and, if necessary, enter the amount of debt.
6. Click on "Pay" and print

Thanks to this article, everyone now understands how you can pay transport tax without a receipt. If you have the appropriate document, it is recommended to go to the bank with a payment slip, money and identification to implement your idea.

Unlike legal entities, individuals do not need to independently calculate the amount of transport tax, fill out a declaration and go to the tax office. The tax inspector will independently calculate the tax, fill out the tax notice and receipt, and send these documents to the taxpayer.
However, quite often, for some reason, the notification is not sent. What to do in this case?

Payment of transport tax based on notification

In cases where the calculation of the tax base is carried out by the tax authority, the obligation to pay a specific tax is assigned to the taxpayer only from the moment of receipt of the relevant notification (clause 2 of Article 44, clause 4 of Article 57 of the Tax Code (TC).

The taxpayer is obliged to pay the tax within one month from the date of receipt of such notification, unless it specifies a longer period of time for paying the tax (clause 6 of Article 58 of the Tax Code). In this case, the tax authority is obliged to send a notification to the taxpayer no later than 30 days before the payment deadline (Article 52 of the Tax Code).

Thus, on the one hand, if the notification was not received at all, then the car owner did not have an obligation to pay tax. If it is late, then the citizen in any case has a legal month to pay the tax, and this should not be considered a delay.

According to clause 3 of Article 363 of the Tax Code, the obligation to pay transport tax arises for the taxpayer - an individual on the basis of a tax notice (clause 3 of Article 363 of the Tax Code).

But, on the other hand, tax legislation still establishes a specific deadline for the payment of transport tax by individuals - it is determined by regional laws.

Consequently, if for some reason the notification is not received, and therefore the taxpayer was unable to pay the tax, then he automatically has an arrears for this type of tax.

Arrears entail the accrual of penalties in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay. A penalty according to paragraph 1 of Article 75 of the Tax Code is an amount of money that a taxpayer must pay in the event of paying a tax later than the deadlines established by the legislation on taxes and fees. Since penalties are not a sanction, the question of the presence/absence of the taxpayer’s fault for delay in this case it doesn't matter.

Establishing specific dates for the payment of transport tax by individuals contradicts the provisions of the first part of the Tax Code, according to which this period must be at least a month from the date of receipt of the tax notice. The norms of the first part have priority, so pointing out this contradiction can save the taxpayer from undeserved penalties - after all, if the obligation to pay the tax has not arisen, then there cannot be a delay in its fulfillment.

In addition, according to Article 6.1 of the Tax Code, the establishment of deadlines in tax legislation must be done in one of the following ways:

• calendar date;
• an indication of an event that must inevitably occur, or an action that must be performed;
• a period of time measured in years, quarters, months or days.

Methods of transmitting a notification and the reasons for its “non-transmission”

According to Article 52 of the Tax Code, a tax notice can be handed over to an individual (his legal or authorized representative) in person against a receipt or in another way confirming the fact and date of its receipt. If it is impossible to deliver a tax notice using the indicated methods, it is sent by registered mail and is considered received after 6 days from the date of its sending.

Tax officials send notifications by mail, as if by default considering any other method of delivery impossible. However, our mail does not work in the best way, and the form of a registered letter does not guarantee that the addressee will certainly receive it, and on time.

A letter may get lost in transit, arrive at the wrong address (registration, not actual residence), and in the end it may simply be stolen from the mailbox, which is also not uncommon.

Another possible reason is poor interaction between tax departments and the traffic police. According to the rule of paragraph 4 of Article 85 of the Tax Code, the authorities that register vehicles are required to transmit information about vehicles and their owners to the tax authorities at their location within 10 days from the date of the corresponding registration. For the purposes of calculating transport tax, such information is also provided as of December 31 of the expired calendar year until February 1 of the current calendar year (clause 5 of Article 362 of the Tax Code).

Transport tax is paid by citizens at their place of registration. Consequently, the tax authority at the location of the traffic police department must transfer the relevant information to the tax authorities at the place of registration of the owner of the vehicle. Loss or delay of information at any of these stages may result in a delay in notification.

In addition, both traffic police officers and tax authorities may perform their duties improperly.

Must pay tax

Often, a taxpayer who has not received a tax notice to pay transport tax argues as follows. Yes, I didn't pay the tax, but it's not my fault. Taxes can be forcibly collected from citizens only through the courts. So let the tax authorities go to court and try to prove that the tax was not paid through my fault.

However, demands for the collection of tax arrears from citizens are considered by order rather than by lawsuit (Article 122 of the Civil Procedure Code (CCP)). Writ proceedings are a simplified form of legal proceedings in which the parties are not summoned to court for explanations and are not even notified of the submitted application. The judge makes a decision alone within 5 days.

Thus, if the tax authority applies to the court with an application for a court order, the taxpayer will learn about the decision made after the fact, having received a copy of the order, and will not be able to explain anything. According to Article 129 of the Code of Civil Procedure, he has the right to submit his objections to the court within 10 days after receiving this copy - then the court order will be automatically canceled and the tax authorities will have to go to court in the usual way.

The tax authority's appeal to the court if a notice has not been sent is not legal. Even if the notice was sent, but for some reason was not paid, according to the rules of tax legislation, the tax authority must first send the citizen a demand indicating the amount of debt and penalties, and only in case of non-payment go to court (clause 1 of Article 45, Article 48 NK).

According to paragraphs. 5, paragraph 2, Article 124 of the Code of Civil Procedure, the application for a court order must be accompanied by documents proving the validity of the claimant’s claim. What documents must be attached in case of tax collection is not specified in the legislation. In our opinion, these should be copies of the notice and demand, as well as documents confirming their direction/delivery to the taxpayer.

A taxpayer can easily protect himself from possible troubles in a simple way - if the notice is not received 30 days before the tax payment deadline, you need to go to the tax office and receive it in person and against a signature (i.e., help the tax authorities fulfill the requirements of Article 52 of the Tax Code).

And those who received a court order instead of a notification must submit their objections to the court (if any) within 10 days. The requirement to pay penalties should also be appealed to the court if the notification arrived late or did not arrive at all.

© We draw the special attention of colleagues to the need to refer to " " when quoting (for on-line projects an active hyperlink is required)

December 1st is the last day for payment property tax for the previous tax period. This period was first established in 2016 in the current version of Art. 409 of the Tax Code (TC) of the Russian Federation. Previously, the payment deadline set by law was October 1, and even earlier (until 2015) - no later than November 1.

At the same time, property tax in Russia is still paid in accordance with the notification procedure, i.e. based tax notice, which indicates the amount of tax payable, the object of taxation (apartment, room, residential building, garage and other buildings and premises) and the payment deadline, in case of violation of which a penalty will be charged penalty(penalty), calculated in accordance with paragraphs. 3-4 tbsp. 75 Tax Code of the Russian Federation for each day of delay as a percentage of unpaid tax (for individuals it is now 1/300 from the refinancing rate established by the Central Bank - from September 18, 2017, set at 8.5%).

However, it should be noted that the tax notice for payment of property tax in accordance with clause 2 of Art. 52 of the Tax Code of the Russian Federation must be sent by the Tax Inspectorate to the owner of the apartment (other residential premises or building) no later than 30 days before the payment deadline (i.e., the distribution of tax notices in 2017 to pay taxes on an apartment or other property must end on November 1).

At the same time, as in 2016, many owners of residential premises note that for some unknown reason they the apartment tax for 2017 did not arrive!

What to do if you haven’t received a letter from the tax office to pay your taxes?

Until recently, for owners of residential premises in such situations, things were simple in this regard: if notification of payment did not arrive within the period established by law, then there was no obligation to pay it.

However, from January 1, 2015, taxpayers, in connection with the introduction of clause 2.1 of Art. 23 a new responsibility arose: in case of non-receipt of tax notices in accordance with the established deadlines and non-payment of taxes in relation to their property, the owners are obliged to inform yourself before December 31 of the current year about the availability of such property to the tax service at the location of the property.

This must be done:

• , approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-11/5;
• with application copies of documents, which establish the rights to the relevant property;
• once in respect of each such property for which a tax notice has not been received.

Failure to fulfill this obligation within the specified period from January 1, 2017 in accordance with paragraph 3 of Art. 129.1 of the Tax Code of the Russian Federation, introduced by law dated April 2, 2014 No. 52-FZ, will threaten a fine of 20% from the unpaid amount of property taxes in respect of each property for which a report was not submitted.

True, this is not always necessary. If a tax notice has not been received from the Federal Tax Service by December 1, 2017 and the corresponding property tax has not been paid, notify the tax authorities not required in the following cases:

• if, before 2017, the taxpayer received such a notice of payment of property tax in relation to his apartment or other real estate came at least once(i.e. in this case, the Federal Tax Service is already aware of the object of taxation - this fact is guaranteed by the payment of such tax in previous years);
• if the tax payment receipt did not arrive due to providing tax benefits(and since in most cases property deductions and tax holidays are provided on an application basis, the property owner himself must be aware of their provision).

What should those citizens do who have already paid apartment taxes in previous years and are not recipients of tax benefits, but still have not received a letter from the tax office to pay taxes in 2017?

Why hasn't my apartment tax arrived?

Sending a tax notice by registered mail is not the only way to notify a taxpayer of the need to pay property taxes. The current version of the Tax Code in paragraph 4 of Art. 52 also provides for the following options for notifying citizens about tax assessments on apartments and other real estate:

• delivery in person against receipt;
• in electronic form via “telecommunication channels”;
• via internet service "Taxpayer's personal account" on the official website of the Federal Tax Service of Russia nalog.ru.

It is noteworthy that citizens who have received a confirmed account to access their personal account on the Federal Tax Service website will receive tax notices on paper by mail won't come anymore- for them, the priority type of notification is now sending in electronic form via the Internet (the following is an example of such an electronic tax notification generated in the personal account of an individual taxpayer on the official website of the Federal Tax Service nalog.ru). This applies not only to the tax for an apartment or house, but also, for example, to transport or land tax:

However, to access “Taxpayer’s personal account” Along with an account with a TIN registered in the branches of the Federal Tax Service of Russia, you can also use an account Unified System of Identification and Authentication (USIA), which citizens now receive primarily for authorization on Unified portal of public services www.gosuslugi.ru - provided that the identity verification procedure for it was completed in person at one of the service centers (branches of the Pension Fund or MFC).

In addition, now, according to Part 3, Clause 4, Art. 52 of the Tax Code of the Russian Federation in cases where the amount of taxes calculated according to one notification for a tax period is less than 100 rub., it is generally not sent to the payer- this is not profitable from an economic point of view.

The obligation to pay such tax will be carried forward to the next year without the need for late payments - in fact, such tax will not even be billed for payment by the Internal Revenue Service.

Thus, if failure to receive a tax notice for payment of apartment tax in 2017 not due to lack of information in the tax office about the object of taxation (about which, according to the law, it will be necessary to notify the Federal Tax Service independently by December 31st current year), then the apartment tax receipt may not have arrived by registered mail for the following main reasons:

• tax notice could come in electronic form through the “Taxpayer’s Personal Account” on the Federal Tax Service website (also relevant for citizens who have received a confirmed account for the unified State Services portal during the last year);
• property tax for the previous tax period (in 2017 this is 2016) was not issued for payment due to the fact that its amount does not exceed 100 rubles.(then this tax will be included in the payment receipt next year, and penalties and fines will not be charged during this time).

How to pay apartment tax if you haven’t received a receipt?

At the same time, the Yandex service itself suggests that the TIN can only be checked already formed debt(i.e., it will be possible to pay taxes this way after December 1), for each day of delay for which a penalty is already charged.

After pressing the button "Check" a message will appear indicating the presence of debt for all taxes accrued before December 1, 2017 or their absence.

You can pay the debt either with the funds available on your Yandex.Money wallet or with a bank card linked to it (the linking procedure is also carried out in several steps).

Conclusion

If after December 1, the debt for unpaid taxes in 2017 is not determined (based on the results of checking the TIN through various Internet services, the status is displayed "Nothing found") and there is no reason to doubt that the tax authorities may not be aware of the object of taxation (apartment or other real estate), then most likely this year the amount of accrued taxes will be amounted to less than 100 rubles, and they were not presented for payment by the Tax Authorities at all in accordance with Part 3, Clause 4, Art. 52 of the Tax Code of the Russian Federation due to the fact that this is unprofitable from an economic point of view (the cost of sending a registered letter with a notification and a receipt for payment is comparable to or exceeds the amount of the tax itself). In this case, they will need to be repaid along with taxes for the next year, and Penalties and fines will not be accrued during this time..

As they say, pay your taxes and live in peace!