Date of publication: 09.29.2017 10:05 (archive)

Issues of calculation and payment of property taxes (personal property tax, transport and land tax individuals became the topic of the television program “Dialogue” (dated September 27, 2017) of regional television, in which the head of the department of taxation of property and income of individuals and administration of insurance premiums of the Federal Tax Service of Russia for the Novgorod region took part N.V. Stepanova and head of the department for work with taxpayers of the Federal Tax Service of Russia for the Novgorod region I.I.Kuzmenko.

During a live conversation, Department employees reminded viewers that in 2016, a uniform deadline for paying property taxes was established for all individuals - no later than December 1. In 2017, the deadline for paying property taxes did not change. That is, taxes for 2016 must be paid no later than December 1, 2017.

N.V. Stepanova noted that the territorial tax authorities have now completed the calculation of property taxes for individuals for 2016. Bulk mailing tax notices is being carried out according to schedule and will be completed by November 1, 2017.

Since 2016, tax notifications have been generated centrally at the federal level, and not at the level of constituent entities of the Russian Federation, and the order of sending consolidated tax notifications for mass printing and mailing has also been established there. Thanks to data centralization, since 2016, taxpayers have received a single tax notice containing all calculations for the objects of taxation of an individual, regardless of what region of the country they are located in. The document is sent to the taxpayer’s place of residence. Until 2016, there was a link to the location of property, and citizens with property in several regions of Russia received several tax notices.

I.I.Kuzmenko drew the attention of viewers that individuals who have access to the website of the Federal Tax Service of Russia tax notices for the payment of property taxes on on paper will not be sent by mail. That is, tax notices to such taxpayers will be sent only electronically through their Personal Account.

In order to receive tax notifications on paper, the user had to send, using the “Personal Account” to any tax authority, a notification about the need to receive documents on paper, signed with an enhanced qualified or enhanced unqualified electronic signature, and the tax authority is determined automatically.

It should also be noted that new order The calculation of property tax for individuals based on the cadastral value of the taxable object provides for a “transition” period:

• in the first year (based on the results of 2015), the coefficient of smooth increase in load was 0.2
• in the second year – 0.4
• in the third – 0.6
• in the fourth – 0.8
• and only at the end of 2019 it will be necessary to pay the entire amount of property tax in full.

For 2016 – the coefficient of smooth increase in load will be 0.4, which will lead to an increase in the amount of calculated tax compared to the previous one tax period.

I.I.Kuzmenko drew the attention of TV viewers to the fact that the provision of benefits for property taxes is of a declarative nature and is carried out on the basis of an application and documents confirming the right to a benefit, submitted by the taxpayer to the tax authority of his choice.

You can send an application and documents to the tax authorities on the following grounds:

• in person, to any tax authority;
• by mail to any tax authority;
• to the divisions of the State Autonomous Institution “MFC” in the Novgorod region;
• using the Internet service of the Federal Tax Service of Russia.

For the 2016 tax period, tax notices are not sent to owners of taxable property in the following cases:

• availability of tax benefits, tax deduction, other grounds established by law that completely exempt the owner of the taxable object from paying tax;
• the total amount of tax liabilities reflected in the tax notice is less than 100 rubles;
• the taxpayer is a user of the Internet service of the Federal Tax Service of Russia - Personal Area taxpayer and did not send a notification about the need to receive tax documents on paper.

In other cases, if a tax notice has not been received for the period of ownership of taxable real estate or a vehicle in 2016, the taxpayer must contact the tax office at the place of residence or location of the real estate or send information through or using the Internet service of the Federal Tax Service of Russia.

Property owners or Vehicle who have never received tax notices and have not claimed tax benefits in relation to taxable property are required to report the presence of these objects to any tax authority using a form approved by the Federal Tax Service of Russia.

The specified message with attached copies of title documents (documents for objects real estate and (or) documents confirming state registration vehicles, is submitted to the tax authority in respect of each taxable item once before December 31 of the year following the expired tax period.

Also, on September 28, 2017, on the procedure for calculating and paying property taxes for individuals, the head of the department for working with taxpayers of the Federal Tax Service for the Novgorod Region I.I.Kuzmenko told in her interview with another city TV channel.

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 Tax Code(NK) RF. 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 notify yourself by 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/;
• 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? tax benefits, but you still haven’t 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;
• V 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 identification and authentication (ESIA), 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 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 liability 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 Tax Service for payment.

Thus, if failure to receive a tax notice for payment of apartment tax in 2017 not due to lack of information V 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 off your debt both with funds available on your Yandex.Money wallet and with funds linked to it. bank card(the binding procedure is also performed 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 are on payment Tax authorities were not exhibited 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!

A large number of property tax payers have already encountered a problem when tax notices did not arrive at their address or personal account. Most likely, this is the fault of the tax office. We tell you why this can happen and what to do in such a situation.

When should it come

Based on the requirements of the law, the last day when the tax office can send out tax notices in 2017 is October 18, 2017.

Thus, if tax notices have not arrived by this date (plus a few days for postal service of a registered letter with notification), it is too early to worry.

Let us remind you that to individuals who are obliged to pay tax for land, transport and/or their corresponding taxable property, the inspectorate must send out a consolidated notice on property taxes. Its form was approved by order of the Federal Tax Service of Russia dated September 7, 2016 No. ММВ-7-11/477:

Why it didn’t arrive: reasons

In practice, there are several main reasons why tax notices are not received.

A technical error

According to the law, a consolidated notice on property taxes is generated by a special computer program for tax officials. This happens automatically. At the same time, no one is immune from a failure in the program, as a result of which payers do not receive notifications about property taxes.

No obligation to pay

Another reason why a tax notice has not been received may be that the owner of the land plot/vehicle/other taxable property:

• ceased to be an obligated person (for example, sold a taxable object);
• has the right to a tax benefit, which exempts him 100% from payment (in this case, the inspectorate should not send a notification to the person at all).

Problems with postal forwarding

The most common problem when a tax notice does not arrive on paper is the work of the postal service in processing and forwarding it.

The minimum amount may not be sent

Let us remind you that from June 2, 2015, changes to paragraph 4 of Art. 52 of the Tax Code of the Russian Federation, which regulates the procedure for sending consolidated notifications to citizens for the payment of property taxes.

Now, if a tax notice did not arrive, this could have been done intentionally by the inspectorate. The reason is as follows: the total calculated amount of taxes payable was less than 100 rubles.

True, there is an exception: the inspectorate has the right to send a notification in the current year for a maximum of three previous years. Therefore, these conditional 100 rubles will still have to be transferred to the treasury. Maybe just not this year.

EXAMPLE

In 2017, a tax notice with a total tax amount of up to 100 rubles will be sent to the payer if taxes for 2014 are calculated/recalculated.

In August, it became known that the Federal Tax Service of Russia began sending out tax notices for 2017 to individuals. We'll tell you about this document, when it will be sent and what to do with it then.

Form

Individuals who are required to pay tax on land, transport and/or their respective property will soon receive a consolidated tax notice. In 2017, its form was approved by order of the Federal Tax Service of Russia dated September 7, 2016 No. ММВ-7-11/477. It came into effect on April 1, 2017.

From now on, the document under consideration includes the calculation (recalculation) of 4 types of taxes:

• for transport;
• to the ground;
• on a person's property;
• income tax that the tax agent (employer, etc.) could not withhold.

Tax notices for 2017 look like this:

Newsletter: what the law says

Many citizens are naturally interested in the question of when tax notices will arrive in 2017. Let's consider this point in more detail.

In general, it should be noted that the specific deadlines for sending tax notices – in 2017 in particular – are defined rather vaguely in the law.

Thus, the deadlines for sending tax notices in 2017 and in the future must comply with the provisions of Art. 52 of the Tax Code of the Russian Federation. It sets the deadline for 2017 tax notices to be sent out. The basic rule is:

Thus, when tax notices will be sent in 2017 depends on the deadline for transferring property taxes to the budget. And for land, transport and property taxes it is the same: no later than December 1 of the year that follows the previous tax period. This is according to paragraph 1 of Art. 397, paragraph 1, art. 363 and paragraph 1 of Art. 409 of the Tax Code of the Russian Federation.

Exactly when will they come

Please note that for 2016, the tax payment notice must be received before December 1, 2017 inclusive. This rule equally applies to:

1. Paper notice.
2. An electronic notification that comes to an individual’s personal account on the Federal Tax Service website.

Formally, the last day when the tax office can send out tax notices in 2017 is October 18, 2017.