Real estate tax: benefits. House tax. Calculation of property tax for individuals House tax does not arrive, what to do

According to analysts of large companies, the number of offers for suburban real estate will increase this year.
Owners of land plots and summer cottages may begin to put up their real estate for sale or exchange en masse. New rules for calculating tax on suburban real estate will most likely lead to this situation.
Many taxpayers with low incomes believe that the tax is quite high.

So how much should you pay tax on suburban real estate?

House and land tax
First, we will look at how, by whom and in what amount taxes on land and houses are determined.
From 2016, the tax amount, expressed as a percentage, will be calculated from the cadastral value of the property.
In turn, the cadastral value of each house or land plot is determined in the process of state cadastral valuation, after which it is approved by the head of the region.
Having the cadastral value of your property, you can easily calculate the tax using the tax deduction (for houses) and the tax interest rate.

Interest rate
The tax interest rate is determined by regulations of local governments and the laws of federal cities (Moscow, St. Petersburg and Sevastopol). However, the formed rates must be within the framework of the legislative act (Tax Code of the Russian Federation). Thus, rates can be reduced to zero or increased, but not more than three times.
The percentage for determining the tax on garden and summer cottage plots is 0.3%.
The rate for residential buildings and other buildings is 0.1%.

As an example, interest rates on land tax in some settlements of the Solnechnogorsk district of the Moscow region are given.

In the rural settlement of Peshkovskoye, Solnechnogorsk district , based on the decision of the deputies, the tax rate was determined:
- 0.2% for land plots for the following purposes:
Individual housing construction, country house construction, gardening, vegetable farming or livestock farming, placement of garage cooperatives, individual garages and other car storage facilities.
The remaining tax rates (0.3%, 1.2% and 1.5%) are applicable to lands used for agricultural production, commercial services and other purposes, respectively).

In an urban settlement Solnechnogorsk a similar situation regarding the amount of taxes on land plots:
- 0.2% for destination areas: individual housing construction, country house construction (farm), gardening, vegetable farming or livestock farming, as well as for the placement of garage cooperatives, individual garages and other facilities for storing cars;
- 0.05% for land plots on which housing stock is located, as well as engineering infrastructure facilities of the housing and communal services complex;
- 0.3% for lands used for agricultural production;
- 1.0% for land plots with public catering, trade, industrial, consumer services, etc.
- 1.5% for other types of land.

Tax deduction
The tax deduction for determining the tax base of a house or other building is 50 sq.m. Those. Before determining the tax amount for a house, cottage or other building, using a known interest rate, it is necessary to subtract 50 sq.m. from the actual area of ​​the property.

We calculate the tax of a residential building and other buildings on a land plot:
The cadastral value of the house is 5,000,000 rubles.
The interest rate approved by local government is 0.1%.
The area of ​​the house is 150 sq.m.
Tax deduction: 50 sq.m

1) We determine the cadastral value of one square meter: 5,000,000 rubles. / 150 sq.m = 33,333 rub.
2) Determine the taxable area of ​​the house: 150 sq.m – 50 sq.m = 100 sq.m
3) Determine the tax base: 100 sq.m * 33,333 rubles. = 3,333,300 rub.
4) We determine the amount of tax in accordance with the interest rate: 3,333,300 rubles. * 0.1% : 100% = RUB 3,333. 30 kopecks

As a result, we get the tax amount for the house: 3,333 rubles. 30 kopecks, which must be paid for a tax period equal to one year.

Calculating the tax for a land plot is somewhat simpler.
Example:
Cadastral value of a garden plot: 900,000 rubles.
The interest rate in this municipality is 0.25%
900,000 * 0.25%: 100% = 2,250 rub. – the amount of tax.

When and how to pay tax
Property taxes must be paid no later than December 1 of the following year. Those. if it is necessary to pay tax for the period 2015, then December 1, 2016 will be the final payment date.
The tax must be paid at the location of the land plot or house.
Tax payment is carried out on the basis of a notification sent by the tax authority. However, you need to understand that for some reason the notification may not always be delivered. In this regard, it makes sense to independently control the amount and terms of payment.

Tax benefits
New rules for calculating tax on suburban real estate take into account tax benefits for certain categories of taxpayers:
- Heroes of the Soviet Union, Heroes of the Russian Federation and persons awarded the Order of Glory of three degrees;
- disabled people of groups I and II;
- participants in the Great Patriotic War and other military operations to defend the USSR;
- disabled people since childhood;
- civilian personnel of the Soviet Army, Navy, internal affairs bodies and state security;
- persons entitled to receive social support who were exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant, as a result of the accident in 1957 at the Mayak production association, as well as those exposed to radiation as a result of nuclear tests at the Semipalatinsk test site;
- military personnel, as well as citizens discharged from military service upon reaching the age limit for military service, health conditions or in connection with organizational and staffing events, having a total duration of military service of 20 years;
- family members of military personnel who have lost their breadwinner, recognized as such;
- persons who took direct part in special risk units in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities.

Benefits for paying tax on land in the Solnechnogorsk region
Tax relief for the Solnechnogorsk district of the Moscow region exempts the taxpayer by 50% from the tax on land plots for individual housing construction, personal subsidiary and dacha farming (construction), gardening and truck farming.

Citizens of the following categories are entitled to benefits:
- low-income citizens living alone and low-income families whose income is below the subsistence level established in the Moscow region for an individual citizen;
- pensioners whose income is below two times the subsistence level, in the Moscow region for pensioners.
- families with three or more minor children whose income per person is below the subsistence level established in the Moscow region;

To obtain the right to benefits, calculate and confirm the status of benefits, you must contact the territorial structural unit of the Ministry of Social Protection of the Moscow Region at the taxpayer’s place of residence.
At the time of application you must provide the following documents:
- identity document;
- applications for benefits for paying land tax;
- pension certificate (for pensioners);
- certificates issued by social protection authorities at the place of residence of the Solnechnogorsk district of the Moscow region.

*Attention! To obtain up-to-date and accurate information on taxes, contact the tax office of your locality, because tax assessment mechanisms may change over time. Also, tax information may differ depending on the department in which it is provided.

Being the owner of a plot of land, a summer house, an apartment, a cottage is, of course, good, considering how expensive real estate is in our country. But on the other hand, it is the owner who bears the burden of maintaining the property he owns. This means that you will have to pay taxes for such real estate. And not even one, but two.

Metrinfo.ru magazine looked into what real estate taxes need to be paid and what the new tax scheme promises for property owners with the help of specialists.

Today, a person who owns real estate is obliged to pay two types of taxes annually:
- land tax;
- property tax.

Land tax
Land tax payers are persons to whom the land belongs not only by right of ownership, but also by the right of permanent (perpetual) use, and by the right of lifelong inheritable possession.

Land tax refers to local taxes, which means that the tax is introduced and terminates on the basis of regulatory legal acts of representative bodies of municipalities. That is, the main provisions on land tax are contained in the Tax Code of the Russian Federation, and all the specifics (tax rates, benefits, payment deadlines) are regulated by local laws.

Land tax is paid once a year. The tax is calculated from the cadastral value of the plot, that is, the cadastral value is the tax base.

Tax rates are set by local laws, but there are limits above which land tax cannot be (Article 394 of the Tax Code of the Russian Federation).

So the rates cannot exceed:
1) 0.3% of the tax base in relation to land plots:
- classified as agricultural lands or lands within agricultural use zones in populated areas and used for agricultural production;
- occupied by the housing stock and engineering infrastructure facilities of the housing and communal services complex (except for the share in the right to a land plot attributable to an object not related to the housing stock and engineering infrastructure facilities of the housing and communal services complex) or acquired for housing construction;
- purchased for personal subsidiary plots, gardening, vegetable farming or livestock farming, as well as dacha farming.
2) 1.5% for other land plots.

How is land tax paid?
Tax authorities must independently calculate the amount of tax that must be paid by a citizen - an individual. Tax authorities receive information on the basis of which the calculation is made from the authorities carrying out cadastral registration, maintaining the state real estate cadastre and state registration of rights to real estate and transactions with it.

So, having calculated the amount of tax, the tax authorities must send taxpayers a special notice, which will tell them how much they need to pay for the current year.

Sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending. Taxpayers pay tax for no more than three tax periods preceding the calendar year of sending the tax notice. Thus, if you did not receive a tax notice, then the land tax can be collected for no more than three years; if the notice arrived, but you ignored it and did not pay, then the tax can be collected for any period of time.

But organizations and individual entrepreneurs are required to independently calculate how much they need to pay.

For some categories of taxpayers, certain payment benefits are provided (Article 395 of the Tax Code of the Russian Federation). For example, the following are exempt from tax:
- individuals belonging to the indigenous peoples of the North, Siberia and the Far East of the Russian Federation, as well as communities of such peoples - in relation to land plots used to preserve and develop their traditional way of life, farming and crafts;
- religious organizations - in relation to land plots owned by them on which buildings, structures and structures for religious and charitable purposes are located;
- all-Russian public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members disabled people and their legal representatives make up at least 80%, - in relation to land plots used by them to carry out statutory activities, etc.

For other categories, the law provides for a reduction of the tax base by 10,000 rubles. That is, these 10,000 rubles are not taxed. Such a reduction is possible in relation to a land plot owned, permanent (perpetual) use or lifetime inheritable possession of the following categories of taxpayers:
1) Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;
2) disabled people with the third degree of limitation of the ability to work, as well as persons who have I and II groups of disability established before January 1, 2004 without making a conclusion about the degree of limitation of the ability to work;
3) disabled people since childhood;
4) veterans and disabled people of the Great Patriotic War, as well as veterans and disabled people of military operations, etc.

Representative bodies of municipalities can expand the list of preferential categories, as well as increase the amount by which the tax base can be reduced in relation to certain categories of taxpayers. So, for example, in Moscow, the tax base can be additionally reduced by 1,000,000 rubles for some taxpayers (disabled people, childhood invalids, WWII veterans, etc.).

Let's give an example - the cadastral value of a plot for personal farming is 1,500,000 rubles (in Moscow). For such a site, the tax rate cannot be more than 0.3% (for example, in Moscow for such sites the rate is 0.3%). Let’s say the plot belongs to a group II disabled person. This means that for him the tax amount will be equal to: 1,500,000 - 10,000 - 1,000,000 X 0.3% = 1,470 rubles per year.

The final amount of land tax will depend on the cadastral value of the land plot. The higher the land value, the more tax you will have to pay.

Property tax
This is another type of tax that individuals - property owners - are required to pay.
The objects of taxation are:
1) residential building;
2) apartment;
3) room;
4) dacha;
5) garage;
6) other building, premises and structures;
7) share in the right of common ownership of the property specified in paragraphs 1 - 6 of this article.

The tax is paid once a year. The tax base is the inventory value of the property. Bodies carrying out cadastral registration, maintaining the state real estate cadastre and state registration of rights to real estate, as well as technical inventory bodies, are obliged annually before March 1 to submit to the tax authority the information necessary for calculating taxes.

Property tax rates are established by representative bodies of local self-government, but the rates cannot be higher than those established in the Law “On Property Taxes for Individuals”.

So, with a property value of up to 300,000 rubles, the tax rate cannot be higher than 0.1%, with a value from 300,000 to 500,000 rubles, the tax rate is from 0.1 to 0.3%, with a property value of over 500,000 rubles, the tax rate - from 0.3% to 2%.

For example, in Moscow the following tax rates apply for residential premises:
- for property value up to 300,000 rubles - 0.1%;
- for property values ​​from 300,000 rubles to 500,000 rubles - 0.2%;

For property values ​​over 500,000 rubles - 0.5%.

The tax is calculated by the tax authorities, who send out tax notices no later than August 1. Payment of the tax is made in equal installments in two terms - no later than September 15 and November 15.

If the tax is not paid on time, the taxpayer may be held accountable and, in addition to the tax itself, will have to pay penalties. Although some citizens, having lived in their own residential premises for several years, have never seen or received a tax notice. In this case, it cannot be said that the taxpayer is late in paying the tax, and even more so, the person cannot be held accountable. It is the fault of the tax authorities that they did not calculate the tax on time and did not send a notification.

And you shouldn’t be afraid that the tax inspectorate, after recalculating the tax, will send you a notice demanding you pay for the past 5-10 years. As provided by law, persons who are not promptly called to pay the tax shall pay it for no more than three years.

The law provides benefits for certain categories of tax payers. So in accordance with Art. 4 of the Law “On Property Taxes for Individuals” the following are exempt from paying taxes: disabled people, pensioners, WWII participants, certain categories of military personnel, etc.

Real estate tax: what to expect from it
For several years now (since 2004), a bill on a unified real estate tax has been developed. This type of tax will have to replace property tax and land tax. According to some forecasts, the property tax will be introduced no earlier than 2013, while other forecasts say 2015. Such a long period for the adoption of a new tax is explained by the fact that it is necessary to carry out a huge amount of work to develop the draft law itself; this draft must pass through the State Duma, the Federation Council, be approved and signed by the President of the Russian Federation. It is also necessary to make changes to other legislative acts, for example, to the Law on Valuation Activities.

Presumably, the amount of tax will depend on the market value of the property, which will be determined by independent appraisers. We asked experts to comment on how they see the new tax.

Anton Belobzheskiy, General Director of IDT Company:
The new scheme, according to which the tax base will be calculated based on the conclusions of independent appraisers, is fraught with certain pitfalls. Since appraisers enter into contracts with the Federal Tax Service, their opinion will be biased to a certain extent and will be influenced by the position of the customer.

Accordingly, it may again turn out that the size of the tax base will not correspond to the true value of the property. As a result, the Federal Tax Service has leverage over the owners. This may especially affect owners of expensive properties, in particular, nice mansions near Moscow or large plots of land.

On the one hand, when introducing a single tax, a good goal is pursued: to diversify the amount of payments, minimizing the tax burden for residents of Khrushchev, and to increase tax collections at the expense of owners of expensive real estate, who are often wealthy citizens. However, there is a possibility of manipulation on the part of the appraiser and, as a consequence, the emergence of corruption.

Evgeniy Vdovin, financial director of Veles Capital Development:
The real estate tax will replace the personal property tax and land tax. The basis for determining the amount of tax will be the cadastral value of the property as of January 1 of each year. The cadastral value will be determined by the authorities and will approximately correspond to the market value of the property.

The maximum tax rate is expected to be no more than 0.1%. Theoretically, such a tax system will help distribute the burden of paying taxes between persons who own expensive real estate and those with low incomes. But in practice the situation may be different. For example: you live in Sochi, in your small house, suddenly the government decided to hold the Olympics there - the cadastral value of the property will increase, the amount of tax will increase and you will have to pay more. Although you did not receive any material benefit in monetary terms.

The project to introduce a real estate tax provides for the usual benefits for individuals: tax exemptions for the disabled, Chernobyl victims, families of military personnel and others. It is stipulated that pensioners will not pay tax on an area of ​​50 square meters. m. A number of social deductions are provided. But no specific numbers have been announced yet.

Evgeniy Skomorovsky, Managing Director of CENTURY 21 West:
Discussions about a new law regulating property tax have been going on since the nineties of the last century; the draft law has existed since 2004, moreover, it passed its first reading then. However, there have been and are many discussions around this legislative initiative, so there is no need to say that it will be adopted in this form. Too many nuances arise in our socially heterogeneous country.

There is no doubt that in this case we are talking about an increase in taxes for the majority of taxpayers. However, if you travel outside the central and financially prosperous cities, you will find a large number of supporters of the adoption of this law. For example, in a number of regions the cadastral valuation of land plots is significantly higher than its market value. In fairness, it must be said that even within the framework of this law, the fairness of real estate valuation may raise questions.

Since this tax is local, then, logically, it should benefit taxpayers. For example, in the USA, most payers have no complaints about property tax rates, understanding that the taxes paid actually go towards improving the living conditions of residents: maintaining a high level of the education system, landscaping areas, creating community centers and much more. Knowing the relationship between citizens and officials in our country, it is clear that raising taxes against the background of the existing level of trust, or better yet mistrust, will become another reason for the manifestation of social discontent.

The existence of a single property tax is a common international practice. A general tax allows you to reduce the burden placed on employees of fiscal authorities, as well as make the system more understandable for taxpayers, who are often unable to understand the nuances of tax legislation. For example, for owners of country houses it will become much easier to calculate the amount of tax for the total volume of real estate owned, rather than paying separately land tax, based on the cadastral value of the site, and property tax for individuals for a residential building, based on the inventory assessment.

The ultimate goal of the authorities, of course, is to increase revenues to local budgets and, due to this, reduce the regions’ dependence on government subsidies.

Denis Izmailov, expert on suburban construction CENTURY 21:
According to experts from the Ministry of Finance and the Ministry of Economic Development of the Russian Federation, who are working in detail on this issue, developing the principles, criteria and rates of the tax base, the transition to the new tax will occur in stages in 2010-2012. This is due to the fact that in the Russian Federation the work on cadastral registration and cadastral valuation of all real estate objects has not yet been completed, and the professional valuation market is not sufficiently developed. In addition, experts unanimously note the need for a detailed study of the issue of applying a reduction factor for owners with low current incomes (pensioners, preferential categories of citizens), so that it does not work out “as always.”

The real estate tax involves building the tax base in accordance with the market value of real estate, which will lead to a fundamental increase in tax payments in favor of the state.

The exact rates of the new tax have not yet been determined, but, according to experts, property payments as a result of the innovation could increase hundreds of times.

Summary of the real estate magazine Metrinfo.ru
Today it is clear to everyone that there is no escape from paying taxes on both land and property. Moreover, its burden will only grow as real estate prices rise. Whether it is better to pay one tax instead of two is a controversial issue. At first glance, one is better than two, but the main question is the amount of tax. According to existing practice, any gestures of legislators are costly for Russians. By increasing the property tax under any pretext, the treasury will receive billions, but what will the Russians get?

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!

If you are a property owner, you will have to pay property taxes. This must be done before December 1 of the year following the reporting period. Typically, the tax office itself sends a notification by mail to notify the taxpayer. But what to do if the letter did not arrive? What are the penalties for late or non-payment?

Property tax - this is a mandatory payment that must be paid by the owner of the property: be it an apartment, a residential building in the country, a country house, a house in the village, a garage or a parking space, as well as outbuildings on your land.

How to get a tax notice?

To remind people to pay taxes, the tax office usually sends tax notices to citizens by registered mail. Notice is deemed received six days from the date the letter is sent.

A tax notice can also be handed over against receipt.

The third (modern) way to receive a tax notice is through the taxpayer’s personal account on the website of the Federal Tax Service at the address: www.nalog.ru. The login and password to access your personal account can be obtained from any inspectorate of the Federal Tax Service of Russia, regardless of the place of registration. To do this, you will need to present an identification document and provide your TIN.

If you use your personal account, a tax notice will not be sent by mail. To receive it on paper, you will have to make a request through your personal account.

Keep in mind! If the total amount of taxes calculated by the tax authority is less than 100 rubles, a tax notice is not sent to the taxpayer by mail. However, a notification with a tax amount of less than 100 rubles. in any case, it will be sent to you in the year after which the tax authority loses the right to send it (three previous years).

What to do if the tax notice has not arrived?

A tax notice by mail may not reach the addressee for various reasons: the mail did not work well, you changed your place of residence, etc. In this case, you will need to contact the tax office at your place of residence and receive it in person.

Perhaps you did not receive a tax notice because the tax office does not have information about whether you have taxable property. You are required to declare such property before December 31 of the year following the expired tax period (year). In this case, you need to present to the tax office documents certifying the ownership of housing, identification documents, and your Taxpayer Identification Number (TIN).

! From January 1, 2017, a fine of 20% of the unpaid tax amount will be imposed for failure to report the availability of real estate.

Documents for notification of property can be personally taken to the tax office or sent by registered mail. You can also send the corresponding message electronically. But this will require certification with a qualified electronic signature. If you use your personal account, you can notify the tax office about property items through it.

When should notice be delivered?

Property taxes must be paid no later than December 1 of the year following the expired tax period. That is, the tax for 2015 must be paid before December 1, 2016. The tax office must send a notification at least 30 days before the end of the tax payment period.

Please keep in mind that failure to receive a tax notice does not exempt the taxpayer from paying tax and, in case of non-payment, may result in sanctions! Therefore, if the notification is not received during November, it is on your conscience to contact the tax office, obtain a payment form and deposit the money.

Failure to pay property taxes on time may result in penalties. If you do not pay your tax on time, you will be charged a penalty.

Penalties are calculated using the formula:

From 01/01/2016, the refinancing rate of the Bank of Russia is equal to the value of the key rate of the Bank of Russia and from 10/30/2017 it is 8.25%. The refinancing rate changes periodically. You can find out the current value on the website of the Central Bank of Russia (www.cbr.ru)

To those who have not paid the tax on time, the tax office sends a demand for payment of arrears of tax and penalties. It should contain:

• amount of tax debt;
• the amount of penalties at the time of sending the claim;
• tax payment deadline;
• deadline for fulfilling the requirement;
• also tax collection measures that will be taken in case of non-compliance with the requirement.

The debt must be repaid within eight working days th from the date of receipt of the request, unless a longer period is specified in it. If a request is sent by registered mail, it is considered received after six working days from the date of sending this letter.

Possible fines

For failure to pay taxes, you may be subject to fines. The penalty is 20% of the unpaid tax amount. If the inspectorate proves that you did not pay the tax intentionally, the amount of the fine will increase to 40%. The tax authority has the right to hold the debtor accountable within three years from the beginning of the calendar year following the one in which the tax should have been paid.

It is important to know that in order to hold you accountable, the tax authority must have evidence that confirms the commission of an offense: have documents indicating that the inspectorate calculated the tax in accordance with the law, sent you a tax notice and demand, and has confirmation of the fact and date of receipt of the notice.

Failure to pay taxes may result in legal action

If you owe more than three thousand rubles and more than three months have passed from the repayment deadline, the tax authority can sue the defaulter. The purpose of a lawsuit is to collect debt from personal property or funds in bank accounts.

If the debt is less than three thousand, the tax authority will be able to sue only three years after the expiration of the deadline for fulfilling the requirement. In this case, the tax authority can file an application with the court only within the first six months from the date of expiration of the three-year period.

Since the obligation to pay taxes is unconditional, the tax authority may apply to the court to issue a court order. In this case, the court will issue a writ of execution (court order) without trial or summoning the parties.

In addition, the tax authority can inform his employer about the debt of the defaulter, and also send him or another person paying you wages, pension, scholarship and other periodic payments a writ of execution on the collection of funds.