What to do if property tax arrives. What to do if they demand tax on non-existent property. Should I pay for notifications with errors?

Publication date: 10/31/2012 09:28 (archive)

Question 1:

I received a notice to pay taxes for 2011 and discovered that it incorrectly indicated the address of one of the taxable objects. What should I do in this situation: first pay the tax for an object at a non-existent address, and then deal with the tax authorities or send my comments to the inspectorate on a special form that contains a notification?

Melnikov V.V.

Answer:

Issues related to property taxes are very relevant today. Most residents of Mari El have already received tax notices of the new form, and there is not much time left before the deadline for paying property tax, land tax and transport tax.

So what should you do if you receive an incorrect tax notice (for example, the address, property listing, or vehicle capacity is incorrect)? Where to contact? Should I pay or wait for recalculation?

Of course, it is not worth paying the amount indicated in the erroneous notification. It is better to first settle your relationship with the tax office using the application that is attached to the tax notice. This innovation of the tax service is a kind of feedback from tax authorities to taxpayers, which will help jointly carry out a kind of “work on mistakes.”

The application has several sections in which you can provide information:

About objects that are reflected in the tax notice, but which are not in your property.

About those objects that belong to you by right of ownership, but for some reason they are not reflected in the tax notice, and, accordingly, tax is not assessed on them.

The application must be sent to the tax office at the address specified in the notification.

Question 2:
I received a notice to receive tax correspondence. The return address indicated in the postal notice is Nizhny Novgorod. What is this connected with?

Purtov A.V.

Answer:

Indeed, tax correspondence (notifications and receipts for payment of taxes) are sent by taxpayers by registered mail from Nizhny Novgorod. The fact is that files with tax notifications generated by the tax authorities of the republic are transferred to the Data Processing Center for the Nizhny Novgorod Region, where notifications and payment documents are centrally printed and sent through the postal offices of the Federal State Unitary Enterprise "Russian Post" by registered mail. That is why the return address is indicated on the postal notices that taxpayers receive: Nizhny Novgorod. So there is no need to be afraid of such notifications.

Mass mailing of tax notices began in June of this year, and the bulk of them have already reached their recipients. Residents of our republic must receive notifications by October 1. And we recommend receiving registered letters with tax notices in your post offices in a timely manner and not postponing the payment of taxes, but doing it in a timely manner.

As for the deadlines for paying so-called property taxes (including transport taxes), from this year they are as close as possible to each other, which is undoubtedly very convenient. The closer payment deadlines and the abolition of advance payments allowed the tax service to develop a single tax notice.

Filimonov B.V.

Taxation of property of individuals is carried out in accordance with the Law of the Russian Federation “On Taxes on Property of Individuals”. This document defines categories of citizens who are exempt from paying property tax for individuals. There are no tax benefits for orphans and children left without parental care.

Meanwhile, pensioners who receive state pensions are exempt from paying personal property taxes. There are various types of labor pensions, including a labor pension in the event of the loss of a breadwinner. Disabled family members of the deceased breadwinner who were dependent on him have the right to it. This includes children and grandchildren of the deceased breadwinner who are under 18 years of age, as well as full-time students in educational institutions, but no longer than until they reach the age of 23.

In addition, pensions are provided in the event of the loss of a breadwinner for disabled family members of certain categories of citizens (including their orphans and children without parental care).

Thus, children recognized as left without parental care, receiving survivors' pensions and having a pension certificate, have the right to be exempt from paying personal property taxes, like pensioners receiving pensions.

Question 4:

In 2011, I did not use my car due to its technical malfunction after an accident. Why was I charged transport tax, do I need to pay it or is it a mistake by the tax office?

Kondratyev B.L.

Answer:

To answer your question, we turn to the main Russian tax document. The Tax Code clearly establishes the definition of transport tax payers - these are the persons on whom vehicles recognized as the object of taxation are registered.

The objects of taxation with transport tax include a wide range of vehicles that are registered in the manner prescribed by Russian legislation: these are cars, motorcycles, scooters, buses, self-propelled machines and pneumatic and tracked mechanisms, airplanes, helicopters, motor ships, yachts, sailing ships, boats , snowmobiles, motor sleighs, motor boats, jet skis, towed vessels and other water and air vehicles.

Consequently, a citizen who owns a car is obliged to pay transport tax, regardless of whether he uses his vehicle or whether it is not in use due to its malfunction.

Question 5:

Kushakova N.I.

Today, many minor children have apartments or shares in them, which means that they are owners and, accordingly, payers of property taxes.

This norm is laid down in the Law of the Russian Federation “On taxes on property of individuals”, which states that property tax payers are the owners of property recognized as the object of taxation, that is, the owners of residential buildings, apartments, rooms, dachas, garages, other buildings, premises and structures, as well as shares in the right of common ownership of this property.

The legislation exempts a number of categories of citizens from paying taxes, but minor children do not belong to these categories.

Minors aged fourteen to eighteen years make transactions with the written consent of their legal representatives - parents, adoptive parents or guardian. The exception is those transactions that they have the right to carry out independently.

But property liability for transactions of a young child is borne by his legal representatives, who, according to the Civil Code of the Russian Federation, are recognized as parents, adoptive parents or guardians.

Krasilov I.V.

To answer the question from radio listeners, we traditionally turn to the tax code, and we will do the same this time. The provisions of the main Russian tax document that relate to transport tax provide for its payment by taxpayers to the budget at the location of vehicles in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation.

In this case, the location of vehicles is recognized as the place of their state registration. Consequently, transport tax is calculated at the place of registration of the vehicle, in this case in Yoshkar-Ola.

Based on the question, you still haven't received the notification. In this case, you need to contact the tax office in Yoshkar-Ola (Voznesenskaya St., 71) as soon as possible. A notice and receipt will be printed for you here. Please note that there is very little time left before the deadline for paying transport tax for 2011. It must be paid no later than November 5th.

The notification is the basis for the payment by individuals of taxes on movable, immovable property and land. The Federal Tax Service can deliver a tax notice by email or in person when visiting a branch, but the more common delivery option is by registered mail via the postal service. The law allows 6 days for delivery of a letter with receipts, after which the notice is considered served. Unfortunately, notifications do not always reach the recipient for various reasons. What to do if your property tax hasn't arrived? Before the latest changes came into force, citizens were not required to report changes in address or property status. Regardless of why the property tax was not sent, since 2016 the law obliges all individuals to independently monitor the timely receipt of receipts and notify the tax service about the fact of purchase/sale and other real estate transactions that entail recalculation of property tax.

Reasons for not receiving receipts

Do not be mistaken that if receipts have not been received, the citizen is exempt from paying tax. It is his responsibility, on his own initiative, to interact with the tax office and report the acquisition or alienation of property, as well as notify the address to which notifications should be sent.

In fact, in some cases, the absence of receipts in the mailbox actually means an exemption from paying property taxes due to the individual being classified as a preferential category of citizens. However, if the fact of the benefit is not confirmed, you should be concerned if the tax does not arrive and contact the tax office to clarify the issue.

The most common reasons for not receiving a notification are:

1. Change of residential address by the owner. After moving, a citizen changes his main place of residence, but the official authorities have not yet been notified of the fact of a change in registration.
2. Problems with the postal service. Despite the fact that notifications are sent by registered mail, in some situations there are interruptions in the work of postal employees, which leads to a delay in delivery.
3. If a citizen registers as a user of his personal account on the Federal Tax Service portal, the tax office does not send information about upcoming tax payments, because All necessary data is available in your personal account. Failure to receive paper receipts is not a valid reason for missing a tax payment. If the registered account owner requires paper receipts, he must request that his local tax office mail the receipts.
4. In some cases, the amount of tax transfer does not exceed 100 rubles. In this case, receipts are also not sent to the taxpayer by mail. The Federal Tax Service employees will send a notice of such a tax at the end of the period, after which the Federal Tax Service will not be able to declare the need to pay the tax (for the last three years).

Receipt time

Receipts for payment of taxes on property of individuals are sent no less than 30 days before the expiration of the last day allotted for transferring funds to the budget. The deadline for paying tax obligations begins from the moment the notification is received. Thus, citizens must receive receipts no later than the end of October each year.

If there are no receipts during this period, it is necessary to promptly take certain actions to avoid violation of payment deadlines:

1. Citizens who have not received a tax notice should contact their local Federal Tax Service office to clarify the reasons why a tax receipt has not been received. You can personally come and contact the fiscal authority or send an application requesting a tax calculation and supporting documents by registered mail. A personal visit to the tax office is the most preferable option for communicating with inspection staff, because guarantees prompt clarification of the situation, and if necessary, owners of taxable property can immediately receive new receipts.
2. Citizens must inform the Federal Tax Service employee about their current property status, providing complete information about the existing real estate with confirmation of the fact of ownership of title documents.
3. If the Federal Tax Service has already sent tax receipts for previous tax periods, and the tax notice did not reach the addressee only in the current year, there is no need to submit documents for the property.

If the tax payment notice was not received within the time limits established by law, individuals have the opportunity to resolve the issue with the tax office before the end of the current year, i.e. until December 31st.

If a citizen promptly reports the presence of a taxable object at his disposal, the fiscal authority will make a tax calculation and oblige him to pay the tax only for the current year. If a citizen does not declare his or her property within the allotted time, the tax officer will assess the tax for the last three tax periods. Thus, property owners are directly interested in promptly notifying the tax service about the acquired property.

Taxpayer liability

The new rules provide for the responsibility of citizens for concealing or failing to report information about existing real estate properties. If an individual did not report the need to calculate the tax on existing property in 2019, from January 1, 2019, a fine equal to 1/5 of the amount of tax that was not paid will be assessed. At the same time, if payment is not made in the first 30 days of delay, the fine may be only 10% of the amount not paid on time. And only if the owner of real estate ignores his tax obligation for a longer period of time, increased penalty rates will be applied.

In case of non-payment for a longer period, the fiscal authority applies to the court to resolve the situation. Based on the court decision, bailiffs will take actions to fulfill tax obligations and collect the necessary funds in favor of the local budget.

How to find out your debt

Recently, the conditions for collecting taxes have become noticeably tougher and require greater civil responsibility. If you miss the tax payment deadline, you should take measures to avoid troubles in the future:

1. Establish information interaction with the tax office through personal contact or through access to your personal account.
2. If you purchase real estate, you are required to promptly report changes to the tax office.
3. If a citizen has changed his place of residence, moved to another district or city and has not received a notification by the end of October, the tax service should be notified about this.
4. In addition to personal contact with employees of the fiscal authority, debt can also be controlled using online services - a personal account on the Federal Tax Service website, or by entering your TIN number in the Sberbank-Online Internet resource, if you have a Sberbank bank card. There, using the card, you can pay property tax, having previously specified the document index or UIN, consisting of 20 digits.

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 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 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!

The easiest and most accessible way to withdraw unreasonably accrued tax amounts is to contact the tax office. There are several ways to do this.

1. in person, through: “”, to save your time, submit a letter requesting a tax recalculation and attach copies of documents confirming the sale of your apartment. On the second copy, put a mark indicating acceptance of the document with the incoming number and date.
2. You can send this same information by mail in a valuable letter with a list of the attachments.

After the month has passed, it should be sent to you at the address you specified in the letter.

1. You can apply through your personal taxpayer account. Access to your personal account can be obtained at any inspection, having with you a passport and TIN Certificate;
2. Or through the Internet service of the Federal Tax Service of Russia: “” and send an email with scans of your documents and with a request to send you a response to a specific address.

If after a month you do not receive a response from the tax authority, then you need to contact a higher tax authority with a complaint about the actions (inactions) of the tax authority.

Conclusion. If you discover an error in tax calculation or tax calculation on a non-existent apartment, you should immediately report this to the tax authority and not tempt fate. It’s better to spend a few hours resolving this issue with the tax inspectorate than to later prove to the court or bailiffs that a mistake occurred and you are a law-abiding taxpayer.

Let us remind you that if an apartment is sold before the expiration of a three-year period of ownership (from transactions in 2016 - five years), then the taxpayer is obliged to submit a declaration in Form 3-NDFL by April 30, the year following the year of sale, and pay the due amount of personal income tax by July 15 the same year.

I won’t tell tales about “relatives” and “acquaintances” - this story happened to me personally. I had an apartment that I sold in September 2007. And this spring, having learned that the website of the Federal Tax Service (FTS) has a wonderful service “Find out your debt,” I went. Fathers! The tax inspectorate has a claim against me - 482 rubles in property taxes plus 148 rubles in penalties. And on the territory of that same Federal Tax Service I only have that apartment - there wasn’t and isn’t any more property in those parts.

This article is a reference and information material; all information in it is presented for informational purposes and is for informational purposes only.

In general, the situation seemed to the observer “ “well deserves to be told about it to the general public.

I'm calling the inspectorate. Yes, the problem is in this apartment.
- Is it okay that it was sold a long time ago?
- Nothing!
- What I should do?
- Come and bring documents confirming the sale.
- But this is not my responsibility; Rosreestr should transmit information about transactions to you. Yes, and you can sit in line all day...
- It's your problems!
- And if I don’t do anything, I won’t bring you the documents?
- We will continue to charge you taxes for subsequent years plus penalties, and when the amount exceeds 5,000 rubles, we will sue.
- Do you want to sue, knowing that I have a purchase and sale agreement for 2007?
- This is not my business, this is the concern of our legal department!

After such a wonderful conversation, I took the opportunity to write from the website to the Federal Tax Service. The answer came. "Dear(hmm, didn't notice! – Note auto) Vladimir Vyacheslavovich, we inform you that you have a debt on property taxes for 2009-2010.”.

I solved the problem only by writing to the city Federal Tax Service. By the way, the person with whom I spoke there (God bless him!) said that the employees of the district tax inspectorate had already filed claims against me for 2011 - they are so active and creative.

My personal problem has been solved, but, as they say, questions remain. The first one: Whose responsibility is it to inform the tax authorities about real estate transactions? And - since this was not done in this case - who is to blame?

The experts’ answer was unanimous - this is the responsibility of Rosreestr. “According to paragraph 4 of Art. 85 and paragraph 6 of Art. 6.1. Tax Code of the Russian Federation, the territorial body of Rosreestr is obliged to report this transaction to the tax office within 10 days from the date of registration of the transaction, expresses this general opinion Daria Pogorelskaya, head of the legal department of the MIC Group of Companies. “If this deadline is violated, then no later than March 1 of the year following the year in which the transaction was made, the inspection must have information about the seller and the property sold (Clause 4 of Article 85 of the Tax Code of the Russian Federation).”

Now the following: Why was the information not transmitted?

In the Department of the Federal Service for State Registration, Cadastre and Cartography in Moscow They believe there was a technical error. “We regularly transmit data to the Federal Tax Service - this happens, naturally, in electronic form,” Rosreestr told us. – But any technology can sometimes fail. Most likely, what happened should be assessed that way.”

Let me grumble a little about this answer. Firstly, it is unlikely that a technical failure can last that long. In almost six years since the deal, the “misunderstanding” could have been eliminated. And secondly, when I personally make a mistake and it is pointed out to me, I usually say “sorry!” The tax officer did not think of anything like that - on the contrary, she continued to insist on her point and threatened to sue. This probably has to do with matter, which many were deprived of in childhood. I'm talking about basic education.

Go ahead. A question: How should those who find themselves in such a situation behave? Was my path (applying to a higher organization) optimal, or are there others?
On the surface, of course, lies the answer “send scans of the purchase and sale agreement to the Federal Tax Service.” Convenient, comfortable, everything is done via the Internet. Unfortunately, it doesn’t work out: I sent the scans. In response - silence, only every day a few kopecks are added to the penalty required by the fiscal authorities...

The experts we interviewed named two ways. The first is to still try to reach the tax office. Moreover, as it turns out, sitting in line is completely unnecessary. “A citizen should contact the Federal Tax Service at the location of the apartment with a letter containing a request to remove unlawful additional property tax assessments with copies of documents on the sale of the apartment attached,” says Daria Pogorelskaya (“MIC”). – A covering letter with a list of attached documents must be made in two copies, on one of which an “incoming” inspection stamp must be placed when applying in person. Or you can send such a letter by mail with a list of attachments. The letter must indicate the time limit for a response (one month) and the citizen’s actual residential address.”

Well, if you don’t receive a response from the tax office within a month, then you can contact a higher tax authority or the court. Moreover, the lack of a response to a documented request will, of course, be an argument in your favor.

The second way suggests Oleg Sukhov, lawyer. “It’s best to just do nothing,” the expert is convinced. – As practice shows, it is extremely rare for tax authorities to go to court to collect minor debts. And in the case of a sold apartment, it may not happen at all. To file a claim, the tax service must confirm that the apartment belongs to the debtor, for which a message about registered rights is taken from Rosreestr. If upon receipt of such a message it turns out that the “debtor” has not been the owner of the property for many years, then the grounds for bringing a claim against him will disappear by themselves. Another important point is the statute of limitations. Debt and penalties can only be collected for the last three years. And the principle of the tax inspectorate, according to which the latter waits for many years for the debt to increase enough to go to court, will never work, because the amount of debt will always be calculated for the last three years.”

I can’t help but admit that the advice is practical and useful. But personally, it would not suit me: somehow I would not be able to calmly watch how the Federal Tax Service website declares me a debtor. The nervous organization is not the same. And, in addition, the “threshold” is 5 thousand rubles. (after which the fiscals go to court) does not seem so insurmountable. For now, yes, but an increase in property taxes is looming, and a Moscow apartment will “break through” this bar in one year...

Next comes the question of a possible trial. If I were present at it, it wouldn’t be a big deal (I have a purchase and sale agreement). But we have heard about trials that took place in the absence of the accused. A notice is sent to me at my old address, the new owner of the apartment throws it in the trash - and the court decides that I am maliciously ignoring his invitations. Possible scenario?

Unfortunately, it is quite possible. “The court will notify the defendant at his permanent residence address,” says Vasily Sharapov, lawyer at the development company City-XXI Century. – If the defendant is not at this address, then the court has the right to hold a hearing and make a decision in the absence of the defendant. At the same time, if a deliberately illegal decision is made, this decision can be appealed by the defendant in a higher court.”

In other words, the question comes down to whether the court staff will investigate whether I live at my previous address. If they are lazy, it is absolutely possible that they will consider that I simply do not appear according to their agenda. Yes, of course, a hypothetical decision to collect taxes and penalties would be completely illegal. It will be possible to challenge it in a higher court (this was confirmed by all the experts interviewed) - but for this I will have to run around the courts quite a bit and “swallow the dust there”...

Next topic. If, for example, I travel on a bus without a ticket and get caught, the trip will cost me not 20 rubles, but 1000, this is the amount of the fine today. This is fair: if you wanted to cheat, pay up. Is it possible to apply the same principle to tax officials - their actions seem to me to be extortion using their official position? Are there any precedents when tax payers themselves sued fiscal officials?

Unfortunately, it turns out that this is not possible. “The situation described by the author reveals that he is an infrequent visitor to fiscal institutions, not accustomed to the harsh morals of Russian officials,” he notes ironically Timofey Titarenko, Leading Legal Advisor at Baltic Pearl CJSC. I don’t argue – on the contrary, I agree that I try to avoid communication with certain categories of citizens.

“This is not extortion, but the negligence of employees,” believes Maria Litinetskaya, General Director of Metrium Group. “It’s cheaper and easier to go to the Federal Tax Service once than to initiate a lengthy trial.” And lawyer Oleg Sukhov draws attention to the fact that the Federal Tax Service in this case is acting completely within the law - after all, it was Rosreestr that did not fulfill its duty to notify her of the termination of ownership of real estate. “Is it advisable to spend your time, money and effort on proving something that will never have any significance?” - the expert asks.

And finally, one more question. There was a message in the news that the head of the Ministry of Finance, Mr. Siluanov, came up with an idea: citizens themselves should report transactions with their real estate to the Federal Tax Service. In what form is this initiative today: just an idea, a finished bill, something else? If it is accepted, what will happen? The tax office will “lose” information that the apartment has changed owners - and the citizen will also be guilty?

“There is no corresponding bill yet,” notes Leonid Sandalov, Deputy Director of the Bekar Academy of Sciences. – At the same time, the purpose of the proposed changes is precisely to eliminate incorrect assessments of property tax: citizens themselves must ensure that the tax office knows about the change in the owner of the property and does not charge them tax. Such changes will make life easier for Rosreestr, which will no longer be able to provide information about the sale of apartments to the tax authorities and will shift responsibility for this to citizens. At the same time, the possibility of incorrect tax assessment will continue to depend on whether the tax office enters the relevant information into its registers, and it does not matter at all whether this information comes from Rosreestr or from citizens.”

However, this idea may come true (see the commentary of the Federal Tax Service at the bottom of the text), but it is too early to talk about anything concrete.

Resume from the portal
There is, in fact, only one conclusion: it is better for the former owner of the apartment to independently notify the Federal Tax Service about the sale of his property. Yes, you are absolutely not supposed to do this by law - this is the responsibility of Rosreestr. And in court, if anything happens, you will be right all around. But proving this rightness can turn out to be so tedious that – honestly! – it’s better to spend these few hours visiting the tax office.