Property taxes

The deadline for individuals to pay property taxes (land, transport and property taxes) in Art. 363, 397, 409 of the Tax Code of the Russian Federation is established no later than December 1 of the year following the previous tax period, which is equal to a year. These taxes are paid after the Federal Tax Service sends the appropriate tax notices. They must be sent no later than 30 days before the tax payment deadline (Letter of the Federal Tax Service of Russia dated January 11, 2016 N BS-4-11/48@). It is important to know that individuals pay tax for no more than three tax periods preceding the calendar year of sending the tax notice. Sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending (clause 3 of Article 363, clause 4 of Article 397, clauses 3 and 4 of Article 409 of the Tax Code of the Russian Federation). You can pay tax without notification on the Federal Tax Service website using the “Payment of taxes for individuals” service.
According to Part 2.1. Art. 23 of the Tax Code of the Russian Federation, if taxpayers have not received a notification, they are obliged to report their real estate and (or) vehicles to the tax authority of their choice (Order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-11/598@) . This must be done before December 31 of the year following the reporting year, including after the expiration of the deadline for payment of transport tax, land tax and personal property tax established by clause 1 of Art. 363, paragraph 1, art. 397, paragraph 1, art. 409 of the Code. For example, a person is obliged to pay transport tax before December 1, 2017, but has not received a notification, then the message must be sent before December 31, 2017. In accordance with paragraph 3 of Art. 129.1 of the Tax Code of the Russian Federation, failure to timely submit such a message by a taxpayer entails a fine in the amount of 20% of the unpaid tax amount (Federal Tax Service of Russia dated March 29, 2017 N BS-4-21/5840).

When must a taxpayer fill out a personal income tax return?

Citizens are required to file a personal income tax return in the following cases:
when receiving income from the sale of real estate that has been owned for less than 3 years, and from the sale of property rights (assignment of the right of claim);
when receiving a gift of real estate, vehicles, shares, interests, shares from citizens who are not close relatives;
upon receipt of remuneration stipulated by the agreement from individuals and organizations that are not tax agents, including income under rental or rental agreements;
when receiving lottery winnings, as well as income from other risk-based games;
when receiving income from foreign sources.
The declaration for the previous year is submitted before April 30 of the following year to the tax office at the place of residence (Article 229 of the Tax Code of the Russian Federation). The amount of calculated tax does not have to be paid when filing a declaration; this can be done before July 15 (Article 227 of the Tax Code of the Russian Federation). Given that July 15, 2017 falls on a Saturday, the last day to pay taxes will be July 17, 2017. Income from the sale of real estate purchased after January 1, 2016, in the 3-NDFL tax return must be calculated according to the new rules, that is, select the largest amount that will be taxed from the following two:
the price of the purchase and sale agreement under which the real estate was transferred;
cadastral value as of January 1 of the year in which the transaction was made, multiplied by a coefficient of 0.7.

When is tax deferment and installment payment possible?

The deadline for paying taxes by individuals may be missed for good reasons - if there are grounds for obtaining a deferment. Deferment (installment plan) is provided for a period of up to 1 year at the request of the taxpayer on one of the grounds of clause 2 of Art. 64 of the Tax Code of the Russian Federation, and he must not only confirm his financial situation, which does not allow him to pay the required amount, but also that he will have the opportunity to do this during the period of deferment or installment plan. An individual may request deferment and installment payment of tax on the following grounds:
causing damage to the taxpayer by force majeure circumstances, which is confirmed by a conclusion on the fact of the occurrence of these circumstances and a damage assessment report, which are provided by local authorities or the Ministry of Emergency Situations;
property situation in which it is impossible to pay the entire amount of tax at once (information is provided about the citizen’s movable and immovable property, except for property that cannot be foreclosed on).
If the deferment or installment payment of tax is due to force majeure circumstances, interest is not accrued on the amount of the debt, and on the second - interest is accrued in the amount of 1/2 of the refinancing rate of the Central Bank of the Russian Federation in force during the period of deferment or installment plan. The laws of the constituent entities of the Russian Federation and regulatory legal acts of representative bodies of municipalities may establish other grounds and conditions for granting deferment and installment plans for the payment of taxes, penalties and fines.

Is a local tax, i.e. it is paid to the budget of the municipality (or the federal cities of Moscow, St. Petersburg and Sevastopol) in which it is installed and in which the property is located.

Who pays property taxes in 2018

Property tax must be paid by individuals who own:

• House;
• living space (apartment, room);
• garage, parking place;
• single real estate complex;
• unfinished construction project;
• other building, structure, structure, premises;
• share in the property listed above.

Houses and residential buildings located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture, and individual housing construction are classified as residential buildings.

Note: for property that is part of the common property of an apartment building (staircases, elevators, attics, roofs, basements, etc.) there is no need to pay tax.

note that, according to the amendments made to the Tax Code of the Russian Federation by Law No. 401-FZ of November 30, 2016, non-residential buildings (garden and country houses) are equal to residential ones and are subject to property tax starting from the period of 2015. In relation to these objects, citizens can claim a benefit (if the tax is calculated based on cadastral value) in the amount of 50 sq.m. tax-free area. To obtain it, you must contact the tax authority in person or submit an application through the “Personal Taxpayer Account”.

How is property tax calculated for 2017?

Property tax is calculated by the Federal Tax Service, after which it sends a notification to the individual’s place of residence, which contains information about the amount of tax required to be paid.

On January 1, 2015, Chapter 32 of the Tax Code of the Russian Federation came into force, which provides for a new procedure for calculating property tax. According to the new rules, the tax is calculated not from the inventory value of the object, but based on its cadastral value(i.e. as close as possible to the market).

The new calculation procedure will be introduced separately by each subject of the Russian Federation. Those entities that did not manage to approve the cadastral value of objects and publish the corresponding legal act before December 1, 2017, will calculate the tax in 2018 according to the “old” one (based on the inventory value).

Note: All subjects of Russia must completely switch to calculating property tax based on cadastral value by January 1, 2020.

How is tax calculated from cadastral value?

Property tax for individuals, based on the cadastral value of the property, is calculated using the following formula:

N to = (Cadastral value – Tax deduction) x Share size x Tax rate

Cadastral value

When calculating the tax, data on the cadastral value of an object is taken from the state real estate cadastre as of January 1 of each year (for new objects - at the time of their registration with the state). You can find out the cadastral value of an object at the territorial office of Rosreestr.

Tax deduction

When calculating tax, the cadastral value for the main types of objects can be reduced by a tax deduction:

The authorities of municipalities and cities of Moscow, St. Petersburg, and Sevastopol have the right to increase the amount of tax deductions described above. If the cadastral value turns out to be negative, then it is assumed to be zero.

Calculation example

Petrov I.A. owns an apartment with a total area of ​​50 sq. meters. Its cadastral value is 3,000,000 rubles. Cost of one sq. meter is equal to 60,000 rubles.

The tax deduction in this case will be: RUB 1,200,000(RUB 60,000 x 20 sq. meters). When calculating the tax, it is necessary to take the reduced cadastral value: RUB 1,800,000(RUB 3,000,000 – RUB 1,200,000).

Share size

If the object is in common shared ownership

Tax rate

Tax rates in each subject of Russia are different; you can find out their exact amount in 2018 on this page

Tax rate	Object type
0,1%	Residential buildings (including unfinished ones) and residential premises (apartments, rooms)
	Unified real estate complexes, which include at least one residential premises (residential building)
	Garages and parking spaces
	Commercial buildings or structures whose area does not exceed 50 square meters. meters and which are located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction
2%	Administrative, business and shopping centers
	Non-residential premises that are used to accommodate offices, retail facilities, catering facilities and consumer services
	Objects whose cadastral value exceeds 300 million rubles
0,5%	Other objects

The authorities of municipalities and cities of Moscow, St. Petersburg, Sevastopol have the right to reduce the tax rate 0,1% to zero or increase it, but not more than three times. Also, depending on the cadastral value, type and location of the object, local authorities have the right to establish differentiated tax rates.

Calculation example

Object of taxation

Petrov I.A. belongs ½ apartments with a total area of ​​50 sq. meters. The cadastral value of the apartment is 3,000,000 rubles. The tax deduction will be equal to 1,200,000 rubles.

Tax calculation

To calculate the tax, we take the maximum possible tax rate 0,1% .

Substituting all the available data we get the formula:

900 rub.((RUB 3,000,000 - RUB 1,200,000) x ½ x 0.1%).

How is tax calculated on inventory value?

Property tax for individuals, based on the inventory value of the property, is calculated using the following formula:

N and = Inventory value x Share size x Tax rate

Inventory value

When calculating the tax, data on the inventory value submitted to the tax authorities before March 1, 2013 is taken. You can find out this information at the BTI branch at the location of the property.

Share size

If the object is in common shared ownership, the tax is calculated for each participant in proportion to his share in the ownership of this object. If the property is located in common joint property, the tax is calculated for each of the participants in joint ownership in equal shares.

Tax rate

Tax rates in each subject of the Russian Federation are different; you can find out their exact amount on this page. Please note that tax rates should not exceed the following limits:

Note: depending on the amount of inventory value, type and location of the object, local authorities have the right to establish differentiated tax rates.

Calculation example

Object of taxation

Petrov I.A. belongs ½ apartments in Moscow. The inventory value of the apartment is 200,000 rubles..

Tax calculation

The tax rate for this apartment is provided in the amount 0,1% .

The property tax in this case will be equal to: 100 rub.(RUB 200,000 x ½ x 0.1 / 100).

How is tax calculated under the new rules in the first 4 years?

When calculating the tax from the cadastral value, its amount is significantly larger than when calculating from the inventory value. In order to prevent a sharp increase in the tax burden, it was decided: in the first four years (after the introduction of new rules in the region), the tax should be calculated using the following formula:

Н = (Н к – Н и) x K + Н и

N to– tax calculated from the cadastral value of the object ().

N and– tax calculated from the inventory value of the object ().

TO– a reduction factor, thanks to which the tax burden will gradually increase by 20% each year.

Coefficient K is equal to:

• 0.2 – in the first year;
• 0.4 – in the second year;
• 0.6 – in the third year;
• 0.8 – in the fourth year.

Starting from the 5th year, property tax must be calculated based on the cadastral value of the property.

Note: tax calculation according to the above formula is carried out only in cases where the tax from the cadastral value is obtained more than from the inventory value.

Tax notice

For individuals, property tax is calculated by the tax service, after which it sends a tax notice to their place of residence, which contains information about the amount of tax, the deadline for its payment, etc.

Tax notices in 2018 will be sent to residents of Russia in the period from April to November, but no later than 30 days before the payment date.

Many real estate owners mistakenly believe that if they have not received a notice from the tax service, then they do not need to pay property tax. This is wrong.

On January 1, 2015, a law came into force according to which taxpayers in the event of non-receipt of tax notices are obliged self-report to the Federal Tax Service about the availability of real estate assets, as well as vehicles.

The above message, accompanied by copies of title documents, must be submitted to the Federal Tax Service in respect of each taxable object once before December 31 of the following year. For example, if an apartment was purchased in 2017, and no notifications were received regarding it, then information must be provided to the Federal Tax Service by December 31, 2018.

Therefore, if you do not receive a notification, the Federal Tax Service recommends taking the initiative and contacting the inspectorate in person (you can use this service to make an appointment online).

If a citizen independently reports that he has a vehicle for which tax has not been assessed, the payment will be calculated for the year in which the specified report was submitted. However, this condition only applies if the tax office did not have information about the reported object. If the payment notice was not sent for other reasons (for example, the taxpayer’s address was incorrectly indicated, or it was lost in the mail), then the calculation will be made for all three years.

For failure to submit such a message within the prescribed period, the citizen will be held accountable under clause 3 of Art. 129.1 and was fined in the amount of 20% of the unpaid tax amount for the object for which he did not submit a report.

Property tax payment deadline

In 2018, a single deadline for payment of property taxes was established for all regions of Russia - no later than December 1, 2018.

note that in case of violation of the deadlines for payment of property taxes, a penalty will be charged for the amount of arrears for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation. In addition, the tax authority may send a notice to the debtor’s employer to collect the debt at the expense of wages, and also impose a restriction on leaving the Russian Federation. There is no fine imposed on individuals for non-payment of taxes.

Payment of property tax

You can pay property tax using a special service on the official website of the tax service.

To do this you need:

How to find out your tax debt

You can find out if you have tax debts in several ways:

1. By personally contacting the territorial tax authority of the Federal Tax Service at your place of residence.
2. Through the taxpayer’s personal account on the official website of the Federal Tax Service.
3. Using a special service on the Unified Portal of State Services.
4. Through a data bank on the official website of bailiffs (only for debtors whose cases are in enforcement proceedings).

Hello! In this article we will talk about how to pay property tax for individuals in 2018.

Today you will learn:

1. Who should pay this tax;
2. How and where to find out the latest information about rates;
3. How to use your right to benefits;
4. How to find out if you are a debtor.

It is the responsibility of every citizen of the Russian Federation to pay property tax. Anyone who does not have any benefits or is not exempt from paying by law is required to do this. All this will be discussed today.

What law governs

The procedure for taxing the property of individuals is regulated by the Law of the Russian Federation “On taxes on property of individuals.” This law was adopted back in 1991, during which time changes and amendments were made to it more than once. Special instructions for the application of this law have also been developed.

What is considered a taxable object?

All property subject to the law is conditionally divided into several groups: real estate , other buildings, premises and structures. Here the questions are raised by the vagueness of the wording, since there is no interpretation of the terms from the first group.

The second group is formed from movable property: air and water transport (except rowing boats).

This tax is not paid for trucks and cars if the owner pays transport tax.

Who are the payers?

• Citizens of the Russian Federation;
• Persons who do not have citizenship at all;
• Citizens of other states, if they have property in the Russian Federation;

Obligation to pay tax

In the Russian Federation, the Tax Code says that it does not matter how old the taxpayer is. Therefore, cases when a baby, in whose name real estate is privatized, is obliged to pay the amount of tax, no longer cause a violent reaction.

In this case, the child's parents or legal guardians will make payments until the child reaches adulthood.

If we talk about property that is jointly owned, then only one person can pay the tax, having previously agreed on this with the other parties.

Deadlines for payment of property tax for individuals. persons

Starting this year, a common payment deadline has been established for the entire country. For example: tax for 2017 must be paid by December 1, 2018.

How to find out if you are a debtor

There are several ways to do this:

• You can come to the tax office in person;
• Register on the Federal Tax Service website and use your personal account;
• Using the State Services website;
• Through the FSSP website (suitable only for those against whom enforcement proceedings have been opened).

Consequences of non-payment

Often people ignore payment simply due to ignorance, unintentionally. And often notifications from the Federal Tax Service department arrive late. Because of such moments, people get confused and forget about payment. At the same time, the need to go to the tax office to find out about the debt for some reason causes fear, although there is absolutely nothing to be afraid of.

In addition, the tax office may notify the debtor’s employer of the need to collect the debt from wages and restrict the person from leaving the Russian Federation.

Also, delaying payments entails other consequences: the tax office goes to court and forcibly collects the debt. To avoid such troubles, check your debt information on time.

Types of tax base calculation

The tax calculation is carried out by the Federal Tax Service, and the individual is sent a notification indicating the amount to be paid. In 2015, the tax began to be calculated based on the cadastral value of the property. This is due to the fact that it is as close as possible to the market price.

This procedure is introduced separately by each subject of the Russian Federation. Those entities that, for various reasons, did not manage to implement this innovation, will carry out calculations using the old method.

The complete transition of subjects to the new tax calculation system should be completed by 2020.

Calculation based on cadastral value

Calculation formula: Nk = (cadastral art. – tax deduction) x share size x tax rate.

Now let's explain each part of the formula in more detail.

How to find out the cadastral value.

It can be found in the Rosreestr of your region. Data is taken as of January 1 of each year.

Tax deduction.

Its use allows you to reduce the cadastral value of the property.

Example. Ivanov I.I. is the owner of an apartment with a total area of ​​60 sq. m. meters. Cadastral value – 3,000,000 rubles. One sq. meter costs 60,000. The amount of tax deduction will be: RUR 1,200,000.

The reduced cadastral status will be 1,800,000 rubles. Based on this, the tax will be calculated.

Tax rate

In each region of the Russian Federation, the rates are different, the only thing is that they do not exceed certain limits.

We will reflect these limits in the table below:

No.	Property	Cadastral article	Rate in %
1	Residential premises and residential country buildings, the area of ​​which is not more than 50 square meters. meters	No more than 10 million rubles from 10 to 20 million rubles from 20 to 50 million rubles from 50 to 300 million rubles	0,1%
2	Parking spaces, garages	—	0,1%
3	Residential properties that are just under construction	—	0,3%
4	Non-residential premises containing canteens and other premises	—	2%
5	Real estate for any purpose	from 300 million and more	2%
6	Objects that are not included in the categories listed above	—	0,5%

From the table we see that if the tax is calculated based on the cadastral value, its amount is significantly higher than when calculated based on the inventory value.

To prevent the tax burden from increasing sharply, it was decided that for the first 4 years from the date of entry into force of the new rules, a reduction factor will be applied, which ranges from 0.2 to 0.8%.

From the fifth year, calculations will be carried out according to the new system.

How to pay tax on inventory value

This method will be used if the region of your residence has not yet made the transition to the new payment system.

To find out how much to pay, you need to:

• Find out the value of your property;
• Find out what tax rate will apply in your case;
• Pay.

Information about the cost will be obtained from the BTI by sending a request for a specific object.

Where to find out the rates for personal property tax

All detailed information for each region of the Russian Federation is posted on the information resource “Reference information on rates and benefits for property taxes.”

Notice: what is this

This document contains the amount of tax and the deadline for its payment. Many people believe that if they have not received a notification, then they do not need to pay anything. It's a delusion. If you have not received a notification, you must personally notify the Federal Tax Service that you have real estate or vehicles.

What to do if the notification contains inaccurate information

If you find an error in the notification or the information in it is reflected incorrectly, you can contact the tax inspectors and notify them about this.

Beneficiaries

• Heroes of the Soviet Union;
• Heroes of the Russian Federation;
• Knights of the Order of Glory of all degrees;
• Disabled people of all groups;
• Persons with childhood disabilities;
• Civil and WWII participants;
• Those who fought as part of partisan detachments;
• Military personnel of military units and headquarters;
• Persons who participated in nuclear weapons testing;
• Those who liquidated the Chernobyl accident;
• Persons who performed duty in Afghanistan and other states in which hostilities took place;
• Persons who have been assigned a pension upon reaching retirement age;
• Persons who received and suffered radiation sickness;
• Persons who are the parents or spouses of military or civilian employees who die in the line of duty.

There are also a number of local benefits. They are installed in Moscow, St. Petersburg and Sevastopol.

The list we provide is not exhaustive, but is for informational purposes only. All categories entitled to benefits are specified in the legislation.

Establishing a tax for those who have reached retirement age

Pensioners are completely exempt from this payment, and it does not matter how many properties the pensioner owns.

How to pay

Payment can be made using the service on the tax website. The advantage of this method is that you don’t even need to leave your home to make a payment.

To do this you need:

• Fill in all payer details;
• Indicate what tax you pay, where the property is located, what type of payment you want to make (the tax itself or penalties);
• Select a payment method: cash with a printed receipt or bank transfer;
• If you plan to pay by bank transfer, you will be redirected to the banking organization’s website for subsequent payment.

How to apply the right to benefit

You need to personally contact the tax office with the necessary documentation. At the tax office, you write an application for benefits and attach documents.

Penalties for non-payment

A little earlier we already talked about the consequences of non-payment of taxes. In this part of the article we will dwell in more detail on sanctions such as penalties and fines.

Let’s immediately make a reservation that a fine is not a fine itself, as many people think. The penalty is an accrual that is made daily and added to the amount of the debt.

Example. If citizen O. delayed payment of the tax amount for 2 days, he will have to overpay a certain amount. 1/300 of the Central Bank refinancing rate will be applied, this year it is 9.75%.

If you ignore the payment requirements altogether, you will be fined. What its size will be depends on how deliberate your actions are. If the tax office decides that the delay was unintentional, then the fine will be 20% of the amount of debt, but if it was intentional, then 40% of the amount.

In the event that even after penalties are imposed a person does not pay, the tax office may appeal to the judicial authorities. In this situation, you may not only lose all your funds, but also lose your home.

Property tax refund

This is done using deduction.

A deduction may be granted if:

• Pay off interest on your real estate loan;
• Buying or building housing;
• Selling other property.

Such deductions are used most often in real estate transactions. Any citizen has the right to return the amount of tax within the limits of the costs he incurred.

Refunds can be made from an amount that does not exceed 2 million rubles, that is, you can return no more than 260 thousand rubles.

If you do not receive it in full this year, the remaining amount will be carried over to subsequent years.

How to apply for a deduction

By contacting the Federal Tax Service, providing the following documentation:

• Documents that confirm ownership of the property;
• Receipts, checks that confirm the purchase of property;
• Completed application.

Registration is also available through the employer.

Conclusion

Recently, changes were made to the legislation of the Russian Federation regarding the payment of property taxes by individuals. Today we tried to review these changes as fully and clearly as possible and explain the new procedure not only for payment, but also for calculating payments.

We hope that this material will benefit readers and help them understand the complex issue of taxation.

Payment deadlines are determined by regional authorities; they can vary significantly for individual regions and constituent entities of the Russian Federation. Since 2017, changes have been made to the legislation defining the deadlines, but they will affect future reporting periods. Payment for 2017 is carried out according to the old standards, that is, it remains unchanged.

In this article

Tax changes in 2018

All organizations are recognized as payers of property tax for legal entities, with some exceptions, as set out in Art. No. 374 NK. The payment procedure has been changed since 2017; it applies to objects whose cadastral value was not entered into the register until January 1st. This is regulated by Federal Law No. 401 of November 30, 2016 (Article 2, paragraph 57).

All objects whose data were not included in the regional list before the deadline are subject to taxation from the next period (year).

In 2018, only non-residential premises and administrative buildings remained on the register. The tax rate is determined in Art. 380 of the Tax Code, it does not exceed 2.2 percent, unless another value is provided for by law. When filing a declaration, the tax amount is calculated by the accounting department based on the established values.

Such rates for payment are established, for example, for the following objects:

• railway tracks (for public use only);
• power lines;
• pipelines (for main lines and routes);
• structures that are part of the listed objects;
• movable and immovable property owned by a legal entity (for temporary management, on the right of ownership).

The rate paid is revised annually, for each year it exceeds 0.4% for 2013, 0.7% in 2014, 1% in 2015, 1.3% in 2016, 1.6% in 2017, for 2018 a rate limit is set at 1.9%. For Moscow, these values ​​are different, for example, in 2016 and subsequent years its level is up to 2%.

A zero rate has been adopted for gas pipelines (main routes), facilities where gas production is carried out, helium storage facilities, and other facilities specified in the relevant legislative framework. Information on benefits is presented in Art. 381 Tax Code, for all others, the total amount for property objects is calculated using the following formulas:

• total amount = rate * tax base;
• tax amount = rate * tax base – advance payment.

Tax payment deadlines for different regions

For legal entities, the procedure and deadlines are determined by regional authorities, as stated in Art. 383 clause 1, art. 385, 385.2 NK. Such deadlines may vary for individual regions, they are regulated by adopted regulatory documents:

Name of the subject (region)	Final payment terms	Advance payment terms	Regulatory acts
Moscow			Law No. 64 of Moscow
Saint Petersburg	Until March 30 of the year following the previous period	Before the deadline for submitting calculations for advance payments for the reporting period	Law No. 150 of 2003 of St. Petersburg
Moscow region	Until March 30 of the year following the previous period	Up to 30 calendar days from the end of the reporting period Law	Law No. 150 of 2003 of Moscow
Arkhangelsk and region			Law No. 204-2-OZ of the Arkhangelsk Region
Adygea	Until April 10 of the year following the previous period	Until May 5, August 5 or November 5 of the current period (first quarter, half year, nine months)	Law No. 183 of the Republic of Adygea
Krasnodar, Krasnodar region	Within ten days from the date of filing the declaration for the past period	Within five days from the date of filing the declaration for the previous period	Law No. 620-KZ of Krasnodar Painting
Primorsky Krai		Until May 10, August 10, November 10 (first quarter, half year, third quarter)	Law No. 82-KZ of Primorsky Territory
Stavropol, Stavropol region	Until April 15 of the year following the already expired period	Up to 45 calendar days from the end of the tax period	Law No. 44-KZ of the Stavropol Territory

Attention: You can check the payment deadlines with your local tax authorities, as well as the deadlines for submitting your declaration. It is recommended to check this information for each period so as not to miss payment deadlines.

Objects of taxation in 2018

Payment of property tax for legal entities differs from ordinary individuals. This is due to the peculiarities of making a profit, purchasing a property and other factors. In this case, taxation applies to all objects that are owned, temporarily owned or subject to trust management. Deadlines for delivery and payment are calculated by the legal entity’s accounting department.

Interaction with tax authorities is carried out by submitting a completed declaration. All data relating to the property and the calculations performed are entered into it (tariffs are calculated independently, based on the rates for a specific region).

Attention: The deadlines for paying taxes are determined by regional authorities; 30 Tax Codes have established a list of payers that you can refer to when filling out the declaration.

You will have to pay for real estate and movable property if the following conditions are met:

• if the property is in the accounts “Fixed Assets” 01, “Income Investments” 03;
• the property was capitalized in the period before 2013, and it is not included in depreciation groups 1 and 2;
• property is recognized as an object for taxation on the basis of Art. 374 NK.

Foreign entities that have enterprises or representative offices in the Russian Federation use a concession agreement for payment.

The deadlines for paying taxes on real estate, which is owned or managed by legal entities under various conditions, are determined separately for each region. Calculations at the established rate are carried out independently, after which they are included in the documentation submitted to the tax authorities.

Real estate tax is an unusual formality of government payments for the Russian Federation.

Just a few years ago, any Russian would have been surprised by such innovations.

However, today this is the reality of our lives.

Based on the Russian Federation bill adopted last year, new rules have been introduced for calculating the taxation of real estate owned by individuals.

This year, residents of modern Russia should receive their first tax receipts.

These changes to the Tax Code seriously worried the citizens of the country and created a lot of questions. Let's find out how to pay property taxes and how to carry out the payment procedure.

Article navigation

The basis of innovation

The new provision provides for achieving a certain tax figure by 2020, increasing by 20% annually. However, there are some nuances at the regional level.

So, for example, Sevastopol and St. Petersburg were given the right to privileges in the form of independently providing benefits to individuals for paying the tax amount for property and adjusting the amount of deductions in general.

A property tax payment is considered to be the amount that is transferred to the local budget or to the balance sheet of federal cities. Who should pay the tax amount this year?

Payment of property tax for individuals in 2016 becomes a mandatory action for citizens who are copyright holders of the following types of property:

• Residential building, room, apartment.
• Garage or parking for a car.
• Unfinished construction.
• Buildings united by one purpose (ENK).
• Buildings, structures, premises, structures for other purposes.
• Part of the above property.

If we take into account residential buildings for carrying out gardening and gardening activities, in the form of utility rooms, cottages, etc., then they should be classified as residential.

The area belonging to the property of an apartment building, such as: a flight of stairs, an entrance, an attic, a roof, an elevator and basements, is not subject to taxation for the property of individuals.

Deadline for payment of tax amount

Currently, the deadline for paying property taxes for the 1st quarter of 2016 ends in the first days of October. However, every citizen of the Russian Federation can receive a deferment until the beginning of December.

Based on the information in Article No. 409, paragraph 1 of the Tax Code of the Russian Federation, the tax amount for the past year is made within 11 months, or more precisely until December 1 of the current year. Moreover, if the deadline for payment falls on a non-working day or holiday, payment can be made the next day.

The obligation to pay the tax payment begins upon receipt of a letter from the tax service.

A very common situation is when the tax service is late with the notification and sends it later than the deadline for paying the tax, and also imposes penalties on the owner. In this case, the copyright holder has the right not to pay penalties.

According to the legislation of the Russian Federation, penalties for non-payment of property taxes are possible in case of delay due to the fault of the property owner.

In circumstances where tax payment calculations are made by NI, the obligation to pay begins from the day the tax notice is delivered.

The Tax Service, in turn, is obliged to send a notification letter no later than a month before the deadline for payment. It follows from this that a citizen has the right not to pay tax on time if NI delays the deadline for sending a tax letter, even if the deadline for payment has already arrived.

Therefore, the owner does not have to pay penalties in the form of penalties. All these rights are regulated in detail by Articles No. 57, paragraph 4 and No. 75, paragraph 1 of the Tax Code of the Russian Federation.

To eliminate the possibility of debt, it is in the interests of the citizen to inform the NI about their failure to comply with sending the notice.

Tax letter

The tax notice has a state approved format and contains the following information:

• Total inventory value (INC).
• Tax tariff.
• Part of the property of the copyright holder.
• Tax accrual.
• Deadlines for paying the tax amount.

The amount of property tax must be transferred in full to the budget. The tax service is required to send a notification letter to the place where the property is registered.

If the copyright holder lives in another location, the tax notice is sent to the actual address of the taxpayer.

If the inspection staff does not receive the appropriate confirmation before September, the notification is sent to the addressee again, but by registered mail.

The Federal Tax Service allows taxpayers to pay taxes in advance, that is, before receiving notifications and payment documentation. To do this, you can use the electronic service for individuals.

Many citizens are faced with a situation where the NI sends a notice of tax arrears for several years. So is this legal?

The law of the Russian Federation allows the inspectorate to require the copyright holder to pay tax for the last 36 months, and the payment amount must be paid before the date specified in the tax letter. Accordingly, the notice must be delivered to the addressee one month before the payment deadline.

Often, the tax service carries out additional recalculations of tax amounts for the year and sends repeated notifications. What are the fees in this situation? The citizen will simply need to pay the difference between the amounts of the first and second notices within a month from the date of receipt of the tax letter.

If you act legally, then a citizen has the right to pay the annual tax until December 1 of the current year. However, NI obliges the copyright holder to make a payment from the moment of receipt of the notification, and it must send a letter to the addressee one month before the scheduled payment deadline.

Based on this information, you can come to a certain conclusion. If recalculations of NI were completed before the deadline, then the additional amount of accruals must be entered into the budget before December 1 of the next year.

If the tax service did not comply with the sending deadlines and the generally accepted payment date has already passed, then the copyright holder has the right to make payment within a month after receiving the tax letter with recalculations.

Let's give an example.

After recalculating the tax amount for the year, NI sent a notice of additional payment to E. S. Smirnova, who is the owner of the apartment.

BTI data indicate an estimated value of 810 thousand rubles.

At the regional level, at the place of registration of the apartment, a new principle of tax calculations according to the cadastral housing assessment system was not introduced. Based on this, NI calculated the amount of tax payment according to the inventory system.

The cost of housing according to the inventory system, multiplied by the annual established coefficient is: 810 thousand * 1.147 = 929,070 rubles.

NI calculated the tax payment incorrectly, erroneously applying a different rate to the calculations instead of the correct 1 percent. With the arrival of 2016, Smirnova was given a tax letter with a payment receipt for the amount of 2,788 rubles, which NI received through the following incorrect calculations: 929,070 rubles * 0.3 incorrect percentage.

In the fall of 2016, NI identified erroneous calculations and recalculated the amount, which amounted to 6,503 rubles. The following calculations were made: (926,070 rubles * 1%) - 2788 rubles. The notification was received on November 14.

Based on the data received, Smirnova is obliged to pay the tax in the following way:

• The first tax amount in the amount of 2788 rubles until 1.31.2016.
• The second amount of 6,503 rubles must be paid within a month from the date of receipt of the tax notice.

It happens that documentation for making property tax payments is lost. What to do in this situation?

Under such circumstances, it is more advisable to submit an application to the tax office for the issuance of a repeated tax letter. Based on this, NI issues a duplicate payment notice along with a new payment receipt.

To avoid delays in paying taxes, it is better to obtain a copy of the initial notice from NI in person by writing a receipt.

In case of failure to pay the tax in full or in case of delay in payment on time, the NI has the authority to impose and recover from the owner the amount of penalties, as well as the unpaid tax itself.

If you do not know the amount of the tax debt, you can obtain information using the tax payer’s personal account on the main NI website. With this service, you have the opportunity to print out a payment slip or close the debt online.

Payment document for payment

In combination with the notification, NI sends payment documentation with completed fields, with which you can pay property tax. It contains information about the details that are necessary to make a payment. The citizen is required to enter his details, sign and indicate the date.

There are several ways to transfer funds using a receipt, namely:

• Using banking services.
• In the administration cash office.
• Using the services of an organization that has a license for banking activities in Russia and the authority to carry out payment transactions.
• Using postal delivery.

It is important to know! If you are instructed to pay a tax amount for a close relative or friend of yours, do not use personal payment cards or checking accounts for payment. In such a situation, it is better to pay in cash.

This lies in the fact that the current system for carrying out payment transactions does not allow us to accurately identify a specific tax payer in the case of non-cash payments. Thus, the payment comes to NI under the name of the owner of a bank card or personal account of an individual, which means that the true taxpayer has a debt.

Very often, citizens of the Russian Federation, namely potential taxpayers, are outraged by the charging of a commission for carrying out a payment transaction at bank branches or postal forwarding points.

It should be noted that such actions are illegal. A bank or other organization that transfers funds to the budget is obliged to perform these actions free of charge.

What document confirms the payment?

If tax payment is made through a Russian banking structure or by postal mail, then the payment is confirmed by a postal document in the income tax format marked by a bank or post office with an addition in the form of a check, which is valid in a situation where technical failures have occurred and a confirmation is required that replaces the bank note .

In a situation where the tax payment is transferred to the local administration, the transfer of funds will be confirmed by a payment document in the format approved by the Federal Tax Service, which is obliged to issue it to the taxpayer.

If payment is not made on time, then NI has the right to charge a penalty on the main tax payment. About tax notices - on video:

How is the penalty calculated?

TS—tax amount

NDP - number of days of delay

1/300 - cash supply to the Central Bank of Russia

P = NS * NDP * 1/300

Computational operations of penalties are carried out for all overdue days, taking into account holidays and weekends. Accruals begin to be made the next day after the payment deadline.

If the payment was made on the day of the final tax payment deadline, no penalty will be charged. This is explained by the fact that its accrual is possible only for the amount of debt.

If a citizen does not want to pay the tax amount to the budget, the NI has the right to impose penalties on the taxpayer or collect the debt with the property of the copyright holder. In some cases, copyright holders are subject to criminal penalties.

The tax inspectorate can legally impose a penalty and a fine on a citizen if it detects a delay, and send the taxpayer a corresponding notice. This notice is sent to the citizen within 90 days from the date of discovery of the debt. NI chooses the shipping method independently.

If there is evidence of intent to evade tax payment, and he pursued personal goals, then in addition to the main tax payment, he will have to pay a fine of 40% of this amount.

There are situations when the taxpayer has not made a payment for a valid reason. In such circumstances, the fine is 20% of the basic tax amount.

The taxpayer is required to pay all penalties within 8 days of receiving the tax demand.

However, NI quite often extends these deadlines, which is notified in a notification.

If the requirement is not fulfilled within the prescribed period, the NI has the opportunity to go to court and file a claim to collect the entire debt, including penalties at the expense of the citizen’s property.

It can be:

• Cash deposits.
• Cash.
• Property leased for temporary use to tenants.
• Other types of property.

Article 446 of the Code of Civil Procedure of the Russian Federation contains information, or rather, provides a list of property at the expense of which it is impossible to carry out collection.

Thus, from all the information written above, we can make an unambiguous conclusion that innovations in the Tax Code of the Russian Federation made it possible to increase the deadline for paying property taxes for the past 2015 by two months, which significantly affected the solvency of copyright holders of apartments, houses, land plots and other buildings .

Submit your question in the form below

More on this topic: