On the this moment many residents of Russia are wondering why the tax on an apartment does not come? This question interests the majority of the population. And it is quite reasonable - after all, you have to pay annually for the property that is owned. The specified payment has not been canceled. So, if there is no receipt for payment, there is a high probability of debt. Accordingly, certain penalties for debtors may be applied. And with a large debt, a person’s property is confiscated.
That is why the population is thinking about how to pay taxes for an apartment, and also why the necessary receipts do not come. How to be in such cases? And what to pay attention to? All the features of taxes for an apartment or other property will be discussed below. In fact, it is not so difficult to understand what to do under the circumstances described. It is enough to look into regulations Russian legislation.
What's the payment?
What payment are you talking about? This is the first question to focus on. After all, taxes in Russia can be different. And not everyone gets these or those receipts. The apartment tax is the same as the property tax. These accruals come to all property owners. This is an annual payment that will have to be without fail pay.
Usually taxes come for apartments, rooms, cottages, houses, buildings, shares in the specified real estate. If the property does not own anything from the previously listed list, then you do not need to think about why the apartment tax does not come. This is normal.
System failure
But the rest of the payments should come. In any case, it is precisely such a system for notifying citizens about upcoming payments that takes place in Russia. Why doesn't the apartment tax come?
The first scenario is a failure in the work of the relevant authorities. The point is that if somewhere in the system said organization there was one or another incident, taxpayers may not receive a receipt for payment. This is not the best occurrence. With all this, if you do not pay the debt, you may face the accrual of penalties for property tax.
Not the time
Why do not come taxes on the apartment? The next scenario is a situation that occurs more often. It has already been said that the property tax is an annual one. If there is none, it is likely that it is simply not the time to receive a payment.
As a rule, tax receipts regarding property come to citizens in the fall: from September to November. At the legislative level, it is possible to receive a payment no later than 30 days before the tax payment deadline. Therefore, you should be patient and wait a bit. It is likely that the distribution of receipts has not yet been made in principle. Then there is no need to panic.
Tax workload
Why doesn't the apartment tax come? Further, it can be assumed that at the moment there is an emergency in the tax authorities, there is a high workload on employees. And so the distribution of payments was postponed a bit. There is no need to panic until about the beginning of November. Otherwise, you will have to somehow take care that the property owner has the details for paying the receipt, and also that he knows the exact amount due to be paid to the state treasury.
We call the inspector
Perhaps these are all common reasons. Now it is clear why the tax on an apartment or a house does not come. What if it is already November on the calendar, but there is still no payment? First of all, it is recommended to call the tax office of the area of residence. And already from the employees of the organization to find out what's the matter. They must explain the reason for the lack of payments.
If the mailing time has not come, they say so. After that, you can ask when it is tentative to expect a receipt with a tax. If department officials claim that there is no information about the house (sometimes they are missing for several years), then you do not need to pay without a receipt for the property. Otherwise, there is a high probability of debt.
Personal visit
If you don’t want to wait until the payment is sent out, you can try to personally go to the tax authority of the area in which the citizen’s real estate is located. And get your receipt there. Quite often, employees of the tax authorities print out a payment order with all the data for payment without any problems. Especially if we are talking about a visit in November.
You will have to take with you an identity card, certificates of ownership of real estate, a cadastral passport (desirable, but not necessary). It is also recommended to grab the TIN (if available) and SNILS. With a receipt issued to a citizen, you can pay tax. But until what time in Russia will have to pay?
Payment terms
From now on, it is clear why it does not come. Moreover, several tips for eliminating such an unpleasant situation are also known. But we do not yet know how long it takes to pay property tax. Everything is simple here too.
In 2016, all property owners must pay for their property by December 1, 2016. And inclusive. This is the period established in Russia in relation to property taxes th fees. No exceptions or concessions. Temporary restrictions apply to all citizens.
New rules
Why doesn't the apartment tax come? 2016 is the period in which new rules regarding tax payments came into force. What is this about? The thing is that not all property owners will receive receipts from the tax authorities. If a citizen has a profile on the State Services portal, then it is in in electronic format payment will come. Mailing lists in this case are excluded.
Thus, since 2016, property tax receipts are due only to those who do not have an account on the State Services website. They can wait for the appropriate payment or apply for it to the tax office. Everyone else will receive a notification about the need to make Money to the state treasury for their property in electronic format.
New year - new calculations
Another question that worries citizens: why do taxes come so high? Privatized apartment, even the smallest, according to the rules established in Russia, will have to be evaluated. According to the new calculation rules, payments for property will be formed based on cadastral value real estate. And with a certain coefficient. Therefore, it is likely that the payment received in 2016 will be with a smaller amount. And then the payment will increase. True, gradually.
Why did the high tax on the apartment come? Probably, the cadastral value of the property is high. And so the bills require payment quite large sums. The cadastral value of housing can be found in Rosreestr. And individuals calculate the amount of property tax on the website of the Federal Tax Service using a certain calculator.
Accordingly, there is no need to be surprised by high taxes. The final amount, as already mentioned, is based on the cadastral value of the property. Therefore, for an apartment of the same size in different parts of the city and in different regions of the country, you will have to pay different amounts.
Payment Methods
From now on, it is clear why taxes on an apartment do not come, and also what to do if there is no payment for a very long time. How are you supposed to pay property taxes? At the moment, each citizen chooses the best solution for himself. Among the proposals, the following methods are distinguished: payment by bank card, contacting the cash desk of Sberbank (cash payment), using the portal "Payment for public services", through the website of "Gosuslugi", through an electronic wallet, through payment terminals (cash) in the tax authorities.
The notification is the basis for individuals to pay taxes on movable, immovable property and land. IFTS can transfer tax notice on the email, personally in hand when visiting the branch, however, the more common delivery option is by registered mail through the postal service. The law allotted 6 days for the delivery of a letter with receipts, after which the notification is considered delivered. Unfortunately, notifications do not always reach the addressee for various reasons. What to do if the property tax has not arrived? Before entry into force recent changes citizens were not required to inform about a change 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 timeliness of receiving receipts and notify the tax service of the fact of purchase / sale, other real estate transactions that entail recalculation of property tax.
Reasons for not receiving receipts
Make no mistake that if the receipts are not received, the citizen is exempt from paying the tax. It is his responsibility, on his own initiative, to interact with the tax authorities and report on 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 does indeed mean exemption from paying property tax due to the inclusion of an individual in preferential category citizens. However, if the fact of the availability of benefits is not confirmed, you should be concerned if the tax does not come, and contact the tax staff to clarify the issue.
The most common reasons for not receiving a notification are:
- Change of address by owner. After the move, the citizen changes the main place of residence, and the notification of the fact of the change in registration has not yet occurred in the official bodies.
- Failures in the postal service. Although 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.
- If a citizen has registered as a user of a personal account on the portal of the Federal Tax Service, the tax office does not send information about upcoming tax payments, because. all the necessary data is available in personal account. Failure to receive receipts on paper is not a valid reason for a pass tax payment. If the registered owner of a personal account needs to receive paper receipts, he must request the local branch tax service about sending receipts by mail.
- In some cases, the amount of the tax transfer does not exceed 100 rubles. In this case, receipts are also not sent to the taxpayer by mail. A notice of such tax will be sent by the Federal Tax Service 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).
Term of receipt
In the absence of receipts during this period, it is necessary to promptly take certain actions to avoid violation of the payment deadlines:
- Citizens who have not received a tax notice should contact the local branch of the Federal Tax Service for clarification of the reasons why the tax receipt does not arrive. You can personally come and apply to the fiscal authority or send an application with a request to calculate the tax and supporting documents by registered mail. A personal visit to the tax office is the most preferable option for contacting the inspection staff, because. guarantees prompt clarification of the situation, and, if necessary, the owners of taxable property can immediately receive new receipts.
- Citizens must report their current property status to an employee of the Federal Tax Service, providing full information about the available real estate with confirmation of the fact of possession of title documents.
- 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 property.
If the tax payment notification was not received within the time limits established by law, individuals have the opportunity to resolve the issue with the tax authority before the end of the current year, i.e. until December 31st.
If a citizen promptly reports the presence taxable object at its disposal, the fiscal authority will make a tax calculation and oblige to pay tax only for the current year. If the citizen does not declare the property within the allotted time, the tax officer will charge the tax for the last three tax period. Thus, property owners are directly interested in the prompt notification of the tax service about the acquired property.
Responsibility of taxpayers
The new rules provide for the responsibility of citizens for concealing or not reporting data on existing real estate objects. In the event that an individual does not report the need to calculate the tax on existing real estate in 2020, from January 1, 2020, a penalty equal to 1/5 of the amount of tax that was not paid will be charged. At the same time, in the absence of payment in the first 30 days of delay, the fine can be only 10% of the amount not paid on time. And only with a longer disregard for their tax liability to the owner real estate higher penalties will apply.
In case of non-payment for a longer period, the fiscal authority applies to the court to resolve the situation. Based judgment bailiffs take actions to fulfill the tax obligation and collect the necessary funds in favor of the local budget.
How to find out debt
Recently, the conditions for levying taxes have become noticeably tougher and require more civil liability. In case of missing the deadline for paying the tax, you should take measures that will avoid trouble in the future:
- Establish information interaction with the tax office through personal contact or through access to a personal account.
- In the case of the acquisition of real estate, it is required to timely report changes to the tax office.
- 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.
- In addition to personal contact with employees of the fiscal authority, the debt can also be controlled using online services - a personal account on the website of the Federal Tax Service, or by entering your TIN number on the Sberbank-Online Internet resource, if available. bank card Sberbank. In the same place, using a card, it will be possible to pay property tax, after specifying the document index or UIN, consisting of 20 digits.
Until January 1, 2015 (until the entry into force of Law No. 52-FZ of April 2, 2014), the Tax Code of the Russian Federation provides for a notification procedure for paying property taxes for individuals. If until 2012 a separate notification was received for each type of property, then from March 2012 the Federal Tax Service decided to save on paper and now sends individuals- owners of property registered on them a single tax notice on payment of:
New single notification with contains single term payment of property tax, transport, land tax - until December 1 (Law of November 23, 2015 No. 320-FZ, effective from January 1, 2016) of the next year. It means that:
Before sending a notification, the tax authorities are required to calculate each tax and (as paragraph 2 of Article 52 of the Tax Code of the Russian Federation prescribes) send the taxpayer a notification of payment of property taxes no later than 30 days before the due date for payment.
The notice must specify: the amount of tax, calculation tax base, tax payment deadline. For the convenience of the taxpayer, an already completed receipt is put into the same envelope.
In a particular group, you must select the question of interest. Next, the number of the tax notice with incorrect information is indicated, the type of tax for which the error was made, the year for which the tax is calculated, and the number of the tax office are selected. In case of difficulty, you can use the hint that is in each field of the appeal.
transfer in electronic form via telecommunication channels.
On paper, everything looks smooth and good, as they say - you will not slip through. But - this is on paper, but in life (as usual) - everything is different: many are worried about questions about what to do and why the taxpayer has not received "letters of happiness" for years, what to do if then "suddenly" it turns out that the taxpayer must Homeland to pay taxes and penalties for several years at once.
Until 2015 so far I did not receive a single notification of tax payment obligation to pay property tax, transport and land tax did not arise. Since 2015 (if the notification has not arrived), the taxpayer is obliged to the tax authority by (for transport tax) and at the location (for real estate) on the presence of such objects in the period of the year following the expired.
All this is due to the fact that our tax authorities are not very punctual, but they are different in that they can send a tax notice to a deceased person or a car that has long been sold, or tax claims for the last 10 years.
Why didn't I receive a tax notice?
In accordance with Article 52 of the Tax Code of the Russian Federation, notification is not sent if:
-
A more morally stable tax authority should send in the usual form - sent by mail a notification of tax payment, if such persons did not receive the taxpayer's notification and payment documents in electronic form before September 1.
Everyone is interested in whether it is necessary to worry, spend time on finding out, standing in lines in order to find out the reasons why the tax payment notification did not come?
As mentioned above - until the notice of payment of the tax has arrived, there is no cause for concern, because. the obligation to pay property tax, transport and land tax has not occurred - this is written in black and white in Article 57 of the Tax Code of the Russian Federation.
But if you carefully study tax code RF, you can find out even more nuances:
- If a tax authority deadline for submitting a notice of payment of tax
From such nuances, almost out of the blue, many people had a lot of trouble. You can avoid trouble by contacting us for professional help.
Practice shows that the sooner a person turns to professionals, the less effort is needed to solve his problems, and it is easier to solve problems.
Article written and posted October 17, 2011. Updated - 03/11/2012, 10/17/2012, 03/05/2013, 04/04/2014, 11/21/2015, 07/22/2016, 08/26/2016, 12/26/2016, 08/28/2018
ATTENTION!
Author: lawyer and tax consultant Alexander Shmelev © 2001 - 2020
Useful links on the topic "What to do if a single tax notice for the payment of transport, land, property tax has not arrived"
A large number of property tax payers have already encountered a problem when tax notifications did not come to their address or to their personal account. Most likely, this is the fault of the tax inspectorate. We explain why this can happen and what to do in such a situation.
When should it come
Based on the provisions of the law, the last day when the tax office can send out tax notices in 2017 is October 18, 2017.
So, if you haven't received any tax notices by that date (plus a few days for certified mail service with a notice), it's too early to worry.
Recall that individuals who are required to pay tax for land, transport and / or their respective taxable property, the inspection must send a consolidated notice to property taxes. Its form was approved by order of the Federal Tax Service of Russia dated September 07, 2016 No. ММВ-7-11/477:
Why it didn’t come: reasons
In practice, there are several main reasons why tax notices do not come.
A technical error
By law, a summary notice on property taxes is generated by a special computer program for tax authorities. 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/vehicle/other taxable property:
- ceased to be an obligated person (for example, sold a taxable object);
- has the right to a tax exemption, which 100% exempts him from payment (in this case, the inspection should not send a notification to the person at all).
True, there is an exception: the inspection 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 tax notice with the total amount taxes up to 100 rubles will be sent to the payer if taxes for 2014 are calculated / recalculated in it.
I already answered you in the question about the tax on transport. You can go to the tax office in your area. You can do this yourself once a year and take all the notifications from them at once: for an apartment, transport, etc.
Go to the tax office and print a receipt for payment there.
Two years ago, they also did not send me a receipt for payment of tax or property. I had to go to tax office and ask them the same question. It turned out that they made some kind of recalculation and it turned out that I paid too much last year. So I didn't have to pay for this year.
I do not think that the tax can forget to send a receipt. Most likely you are in the same situation as I was. Moreover, now letters with a receipt are sent to the post office and you can get it only with a passport, that is, you cannot get lost.
Our apartment has been privatized for several years, but the tax never comes.
Since 2015, individual taxpayers who, for whatever reason, do not receive annual tax notices for the payment of land, transport and property taxes will be required to inform the tax authorities about their real estate and vehicles themselves.
I would divide the answer to this question into two parts. If the tax payment deadline has not come up, and this is November 1 of the year following the reporting year, but it is already close, you need to go to your branch of the Federal Tax Service and find out what is the reason for this situation. You can also on site tax. ru through the active line enter your personal account to find out your debt and form payment order, but for this you must first register there, for which you will receive a registration card in the same IFTS. It is also possible to register in your personal account using the Universal electronic card or a qualified electronic signature.
If you have not received a tax on an apartment, then wait until it still reaches you. You can go to the tax office and ask to check if there is a tax for you. You may not need to pay. If it is lost, then ask for a new one.
When the tax authorities remember you, they may demand a tax refund for the last three years. According to the law, if they did not send notifications, they do not have the right to demand penalties and fines. Although many complain that they also demand a penalty to pay for last years. If you have changed your address, then the tax authorities may send claims for payment of tax to the old address, but you don’t know.
the amount of accruals is less than 100 rubles (in this case, the taxpayer will receive a notification either next year (if the accruals are more than 100 rubles), or a notification with the calculation of taxes for three years if the amount payable is less than 100 rubles;
it is possible to set off or return the money only if no more than three years have passed from the date of payment of the disputed tax (paragraph 7 of Article 78 of the Tax Code);
