Currently, taxpayers receive tax notifications to pay property taxes (transport and land taxes, property tax of individuals) for 2016. We draw attention to the fact that tax notifications simultaneously with taxes in 2016 may contain information on recalculations for 2014-2015. The time of payment of taxes is no later than 12/01/2017.
The right of tax authorities to recalculate taxes are provided for in paragraph 2 of Article 52 of the Tax Code of the Russian Federation: the tax payable individuals For objects real Estate and (or) vehicles, calculated by the tax authorities for no more than three tax periods preceding the calendar year of the tax notice.
Calculation or recalculation of taxes for previous tax periods May be produced tax authority For various reasons, for example, providing the registering authority of updated information on the characteristics of the object and (or) registered rights, the application of the taxpayer of the right to tax breaking, change in legislation, identifying an error in the previously generated calculation.
According to the results of the previously accrued tax amounts held this year (2014, 2015) and the penalties were reset and new tax notifications were redeemed, indicating a new payment period on 12/01/2017 without specifying the amounts already paid in 2014, 2015. That is, some taxpayers received notifications with new tax calculations for the years 2014 and 2015 and without taking into account the amounts that have already been paid by taxpayers over the years. Previously paid amounts in past years were reflected as overpayment. It should not worry, since these amounts will be automatically credited after the tax payment period, that is, after 01.12.2017, the overpayment will reset.
If earlier the tax for 2014-2015 was paid, and in the received tax notification contained a tax recalculation without taking into account the amounts paid, then payment must be carried out with the minus previously paid amounts.
Consider examples:
1. Owner vehicle Paying a transport tax for 2015 in the amount of 852 rubles. (The tax was calculated on the basis of the power of the engine of the passenger vehicle 71 hp).
From the registering authority, refined information about the engine capacity of the vehicle - 71.3 hp
In 2017, the taxpayer simultaneously with the calculus of transport tax for 2016 was recalculated for tax for 2015. After recalculation, the tax amount for 2015 amounted to 856 rubles. (increased by 4 rubles).
For 2016, the tax is calculated in the amount of 856 rubles. (71.3 hp x 12 rub.).
IN this case The taxpayer no later than December 12, 2017 it is necessary to pay the transport tax in the amount of 860 rubles. (Transport tax for 2016, taking into account additional tax charges for 2015 in the amount of 4 rubles).
2. The owner of the vehicle paid the transport tax for 2015 in the amount of 1,176 rubles. (The tax was calculated on the basis of the power of the engine of the passenger vehicle 98 hp).
From the registering authority, refined information about the power of the vehicle engine - 97.8 hp
In 2017, the taxpayer simultaneously with the calculus of transport tax for 2016 was recalculated for tax for 2015. After recalculation, the tax amount for 2015 amounted to 1,174 rubles. (decreased by 2 rub.).
For 2016, the tax is calculated in the amount of 1,174 rubles. (97.8 hp x 12 rub.).
In this case, the taxpayer is no later than 12/01/2017. It is necessary to pay a transport tax in the amount of 1,172 rubles. (Transport tax for 2016, taking into account the tax reduction for 2015 by 2 rubles).
Publication date: 09/12/2017 15:54 (Archive)
Taxpayers - individuals pay property taxes Based on the tax notice sent by the tax authority in accordance with Article 52 of the Tax Code of the Russian Federation.
According to paragraph 2 of Article 52 of the Tax Code of the Russian Federation, the tax payable to individuals in relation to real estate objects and (or) vehicles is calculated by the tax authorities for no more than three tax periods preceding the reference of the tax notice to the calendar year.
Calculation or recalculation of tax for previous tax periods can be made by the tax authority on the following grounds: change tax legislation, providing the registering authority of updated information about the facility and (or) registered rights, the statement by the taxpayer of the right to tax breakdown, correcting the technical error in the previous tax calculation.
In cases where the taxpayer recalculates the amount of the tax specified in the previously directed tax notice, information on the recalculation of the relevant tax, which caused changes in the tax notification.
At the same time, the form of tax notice provides for the reflection of the amount of tax on the results of the recalculation for each object for the appropriate tax period (year), the reflection of previously calculated amounts and the payments produced by the taxpayer is not provided.
Tax notifications are sent to taxpayers no later than 30 days before the date of payment, simultaneously with the payment documents on the payment of taxes in budget System Russian Federation.
In the current 2017, the tax authorities seen taxpayers summary tax notifications for the calculations for 2016 and recalculation for the years 2014 and 2015 on the date of payment on December 1, 2017.
Please note that the amount of tax on the results of the recalculation for the period 2014, 2015, payable to the budget no later than 12/01/2017, is reflected in the payment document attached to the tax notice, in full, without taking into account the payments previously produced by the taxpayer. The Tax Code of the Russian Federation, according to which the amount of the amount of excessively paid tax on the account of the upcoming payments of the taxpayer on this or other taxes is carried out on the basis of a written statement (the application presented in electronic form With reinforced qualified electronic signature According to telecommunication channels of communication or submitted through the personal account of the taxpayer) of the taxpayer by solving the tax authority.
Thus, the payments previously produced by the taxpayer are read on with the tax authority in account of the amounts of appropriate taxpayer's reaction taxes. If necessary, the taxpayer is formed a refined payment document For presentation to the bank.
The amount of tax payable can be adjusted for the amount of payments previously produced for the corresponding payment period independently when making a payment in credit organizations, Including using ATMs.
Russian and organizations are recognized by the payers of property tax on property, which has property taxable property (paragraph 1 of Art. 373 of the Tax Code of the Russian Federation). The tax must pay all organizations regardless of the form of ownership and departmental subordination.
Features for "specialworking" in 2014 and 2015
Special rules are provided for companies applying "simplified" or "shift". Until 2014, they were completely liberated from on property. Since 2014, "Specials" not pay tax on property in relation to only those objects, the tax base on which is defined as average annual value (Sub. 2 Art. 346.11 and paragraph 4 of Art. 346.26 of the Tax Code of the Russian Federation).
With regard to real estate objects, the tax base for which is defined as their cost, the organization is obliged to pay property tax from July 1, 2014. We are talking about such real estate objects as administrative and business and shopping centers or complexes, as well as the premises in them and others non-residential premisesintended or actually used to accommodate offices, outlets and objects catering or domestic services (paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation).
Companies on USN are recognized by property tax payers under the specified objects from January 1, 2015.
Property Tax: Tax Object
W. russian organization property tax is subject to any immovable property that is taken into account on its balance sheet in fixed assets, as well as adopted accounting until January 1, 2013 (clause 1 and sub. 8, paragraph 4 of Art. 374 Tax Code of the Russian Federation).
The tax is subject to the property that the organization handed over to third parties to rent or trust management Either contributed to joint activities.
Property released from taxation
In 2014 and 2015, the property is not taxed (clause 4 of Art. 374 of the Tax Code of the Russian Federation):
— land and other objects of environmental management ( water objects other natural resources);
- Objects cultural heritage (monuments of history and culture) of the peoples of the Russian Federation of federal significance;
- in other subjects of the Russian Federation - 1%.
In 2015, property tax rates on the specified property are limited by the following parameters:
- in Moscow - 1.7%;
- In other subjects of the Russian Federation - 1.5%.
Starting from 2016, the property tax rate, the base for which is defined as cadastral valueIn all constituent entities of the Russian Federation should not exceed 2%.
The tax authority sends a taxpayer - a citizen tax notice about the need to pay transport, land taxes Or tax on property of individuals by no more than three years preceding the year of its direction. At the same time, the notification must be sent no later than 30 working days before the date of the payment onset (clause 6 of Article 6.1, paragraph 2, 3 of paragraph 2 of Art. 52, paragraph 1 of Art. 360, clause 3 of Art. 363, P . 1 Art. 393, clause 4 of Art. 397, Art. 405, paragraph 3 of Art. 409 of the Tax Code of the Russian Federation).
For example, in 2017, the tax authority can send a citizen tax notification By paying tax for 2014 - 2016.
In this consultation, under the past years, the years should be understood (no more than two years) preceding this year for which a tax notice usually comes (ie, for example, in the case of the notice of the notice in 2016 for 2013-2014).
Causes of tax notice for past periods
Such reasons may be, in particular:
- identifying the tax authority or a higher tax authority errors in calculating your taxes for previous tax periods;
- detection of the tax authority or the higher tax authority of the fact of the non-direction of tax notifications for the previous years within the prescribed period;
- detection of the tax authority of the fact that you are properly configured (sending notifications to an erroneous address or losing them in the mail);
- insignificant total amount taxes (less than 100 rubles), as a result of which the tax notice is not sent until that year, at the end of which the tax authority loses its right to send (three previous years) (paragraph 4 of Art. 52 of the Tax Code of the Russian Federation);
- the late receipt of the tax authority from the registering bodies (traffic police, Rosreestra) of information, on the basis of which the tax is calculated, on the presence of tax objects or clarifying information about the value of the property.
In case of non-receipt of you for any object of tax notifications, you are obliged to report to the tax authority about the presence of this object by you up to December 31 of the year following the past year. This message is not submitted if you have not received a notification in connection with the provision of tax breaks.
If you have submitted this message until December 31, 2016, the inspection has the right to charge the tax only for 2016. Since 2017, this benefit has been canceled, so when receiving a message about taxation facilities, the inspection will send you a notice of tax pay for the three preceding year, but not earlier than the moment The emergence of the right to the object (clause 2.1 of article 23, paragraph 4 of paragraph 2 of Art. 52 of the Tax Code of the Russian Federation; Part 5 of Art. 7 of the Law of 02.04.2014 N 52-FZ; information of the Federal Tax Service of Russia).
Actions when receiving notifications in past periods
Tax notification can be submitted to you by the tax authority for a receipt for receipt, sent by mail by registered mail or transferred in electronic form by telecommunication channels of communication or through your personal account. In the case of sending a notice by mail by registered mail, it is considered received after six days from the date of the direction of the registered letter (paragraph 4 of Art. 52 of the Tax Code of the Russian Federation).
If you receive such notifications and your disagreement with the information reflected in it, contact the tax authority sent it to obtain information about the legality of the direction of such notifications.
You can contact the tax authority personally (or through the legal authorized representative), submitting a written statement. You can also send a statement by mail or in in electronic format In the "Feedback" section of the service " Personal Area taxpayer for individuals "on the website of the Federal Tax Service of Russia.
If the notification on the payment of taxes over the past years was directed legally, you should pay the tax within a month from the date of receipt of the notification if it does not specify a longer period.
Note!
Penal and penalty for non-payment of taxes on notifications for past tax periods are not accrued, since the obligation to pay taxes does not appear the date of receipt of the notice. Starting from 01/01/2017, it is liable for incompatibility about the presence of real estate objects or vehicle in the form of a fine of 20% of the unshaven amount of the tax (
Publication date: 09/28/2017 10:08 (archive)
Approaching December 1 - the deadline for payment by individuals by individuals on property, land and transport taxes. Most taxpayers have already received notifications to pay taxes. Some citizens found in the received notifications to recalculate taxes for the years 2014 or 2015, and even two years at once. And "updated" tax amounts several times exceeded the initial (already paid on previously received notifications). Naturally, people wondered by logical issues.
We answer.
The possibility of recalculating taxes payable by individuals in relation to real estate objects and (or) vehicles directly provided Tax Code.
However, it is allowed not more than 3 years preceding the year in which you were recalculated notice. That is, in the notice that came in 2017 in 2016 will be the calculation of tax for 2015. Plus Possible recalculation for 2014.
The calculation or recalculation of taxes for previous tax periods can be made by the tax authority for various reasons:
Providing the registering authority of updated information on the characteristics of the object and (or) registered rights;
Statement by the taxpayer's right to tax breakdown;
A change in legislation;
Identifying an error in the previously produced calculation.
According to the results of the previously accrued tax amounts (in 2014, 2015), new tax notifications were reset and formed and have formed new tax notifications with a new amount of payment schedule on 12/01/2017 without specifying the amounts already paid in 2014, 2015.
That is, some taxpayers received notifications with new tax calculations for the years 2014 and 2015 and without taking into account the amounts that have already been paid by taxpayers over the years. Previously paid amounts in past years were reflected as overpayment. It should not worry, since these amounts will be automatically credited after the tax payment period, that is, after 01.12.2017, the overpayment will reset.
If earlier the tax for 2014-2015 was paid, and in the received tax notification contained a tax recalculation without taking into account the amounts paid, then payment must be carried out with the minus previously paid amounts.
Consider examples:
1. The owner of the vehicle paid the transport tax for 2015 in the amount of 385 rubles. (tax was calculated on the basis of the power of the engine of a passenger vehicle 70 hp).
From the registering authority, refined information about the engine capacity of the vehicle - 70.5 hp
In 2017, the taxpayer simultaneously with the calculus of transport tax for 2016 was recalculated for tax for 2015. After recalculation, the tax amount for 2015 amounted to 388 rubles. (increased by 3 rubles).
For 2016, the tax is calculated in the amount of 388 rubles. (70.6 hp x 5.5 rubles).
In this case, the taxpayer no later than 01.12.2017 must pay a transport tax in the amount of 391 rubles. (Transport tax for 2016, taking into account the additional tax charge for 2015 in the amount of 3 rubles).
2. The owner of the vehicle paid the transport tax for 2015 in the amount of 800 rubles. (The tax was calculated on the basis of the power of the engine of a passenger vehicle 100 hp).
From the registering authority, refined information about the power of the engine of the vehicle - 98 hp
In 2017, the taxpayer simultaneously with the calculus of transport tax for 2016 was recalculated for tax for 2015. After recalculation, the tax amount for 2015 amounted to 784 rubles. (decreased by 16 rubles).
For 2016, the tax is calculated in the amount of 784 rubles. (98 hp x 8 rub.).
In this case, the taxpayer is no later than 01.12.2017 it is necessary to pay a transport tax in the amount of 768 rubles. (Transport tax for 2016, taking into account the tax reduction for 2015 by 16 rubles.).
