The size of the tax on cadastral value. How tax on the property of individuals is calculated. Grounds for the provision of tax breaks

Each citizen of the Russian Federation needs to be aware that property tax individuals It is mandatory for everyone who owns real estate to which they include: houses, apartments, cottages, household and other buildings. All persons who are not liberated from him are obliged to pay for this tax or have special benefits for the payment of this tax.

We also note the moment that even minor persons, in whose ownership are real estate facilities are obliged to pay this tax. Before the onset of the age of majority, their guardians or parents pay for individuals, which corresponds to the NKRF, clause No. 2, Article No. 27.

The receipt for the payment of real estate tax comes to you by mail, and you can pay for it in any branch of Sberbank. In case you have not received a receipt by mail, you should apply to tax inspection At the place of residence or the region where your real estate is located. According to the laws of the Russian Federation existing on today, some persons may have benefits to pay for this tax. In order to get benefits to pay for property tax for individuals, you need to collect required documents and provide them with a tax inspection. If you submitted required documents Later than the benefits received, then you will recalculate the amount of property tax for individuals. But in this situation, there is a small moment - the tax recalculation, has strict restrictions that consist of what you can only make it for three recent yearswho preceded the provision of benefits to you.

Until 2015, the process of calculating and paying tax on property of individuals was regulated Federal law №2003-1. According to the legislation, this type of tax is subject to real estate (residential buildings, apartments and cottages), which are the property of individuals. The formation of the calculation was carried out on the basis of a tax base determined on the inventory value of the object.

But from January 1, 2015, the government decided to cancel this law. Instead, a new chapter was introduced under the name "property tax of individuals". Introduction new chapter He brought several important changes to the process of forming and calculating this type of tax. For example, from next year the calculation of the tax is obliged not to be carried out on inventory, but cadastral value Property. During the calculation of the cadastral value, such factors are taken into account as: the location of real estate, its area, segment, year of construction, etc. Accordingly, the cadastral value most accurately displays market value object. Since the inventory cost is usually much lower than the market price, the cost of NDFL has increased since 2015.

Who will calculate the tax on property of individuals in 2020

This type of fiscal collection belongs to local tax. In this connection, it is regulated by both the Tax Code of the Russian Federation and the regulatory and legal acts of municipal authorities, as well as cities that have the status of federal significance. The new chapter says that the calculation of the tax amount, with the subsequent notification of the taxpayer about its payment will be made by local tax authorities.

The introduction of NIFL will fall on the shoulders of the subjects of the Russian Federation

So that the NIFL was put into effect, each subject of the Russian Federation is obliged, first of all, to establish the procedure for calculating the cadastral value of objects, and, secondly, to determine a unified date to charge the tax. While the subjects do not implement these procedures, the tax calculation is made at the current order.

According to the decision of the government, the subjects of the Russian Federation began to use new order To calculate property tax from January 1, 2015.

What will be considered objects of taxation

According to the new rules, since 2015, taxation facilities are considered: residential buildings, residential premises (apartments, rooms), garages (machine-space), real estate complexes, unfinished construction objects, as well as other premises and buildings.

At the same time, the legislation clarifies that residential buildings that are used to keep country farm, gardening, inventory storage, etc. For personal purposes, refer to the category of residential buildings.

Calculation of the tax base and tax deductions

As noted above, the tax base of NIFL, according to innovations, will be determined for each object of taxation in strict accordance with its cadastral value prescribed in the state real estate cadastre.

Also in the new chapter of the Tax Code of the Russian Federation, the possible value of which decreases the cadastral value of the taxation object.

Tax deductions for each property object

For example, the cadastral value of the apartment is 3,000,000 rubles, and the cadastral value of one square meter is 50,000 rubles. To find out the amount of tax deduction, it is necessary to multiply the cadastral value of the square meter to the number 20, because This value is applied to the objects of taxation falling under the category of the apartment. Accordingly, the amount of tax deduction for this example will be: 50,000 × 20 \u003d 1 000 000 rubles. And the amount of the tax base will be equal to: 3 000 000 - 1,000,000 \u003d 2,000,000 rubles.

But it should be noted that the government left the local authorities to increase the size of the marked tax deductions.

Calculation of the tax rate on the property of individuals

The formation of tax rates is made on the basis of the cadastral value of objects.

So, for residential buildings (unfinished residential buildings), residential premises, garages and machine-sites tax rates are up to 0.1%.

For shopping centers, non-residential and industrial premises used to accommodate entrepreneurial facilities, offices, service facilities, etc., as well as for objects, with cadastral value of over 300 million rubles, a tax rate is established in the amount of up to 2%.

The tax rate that does not relate to the above categories is up to 0.5%.

For example, if the cost of 1 kV. The apartment is 50,000 rubles, and the tax base after deduction is 2,000,000 rubles, then the amount of the tax will be: 2,000,000 × 0.1% \u003d 2 000.

At the same time, the law clarified that municipal entities can independently change the rate set for houses, apartments and garages. It is allowed to raise the rate not more than a third or its decrease to zero value.

In addition, the subjects of the Russian Federation may introduce differentiated rates depending on:

Varieties of the object;

Cadastral value of the object;

Inventory value of the object;

Location of the object;

The type of zone in which the object is located.

Property Taxes of Individuals - These are taxes paid by the taxpayer-individual with taxation facilities belonging to him on the right of ownership.

Classification of property taxes of individuals

Property taxes are local taxes, i.e. They are paid to the budget of the municipality (or cities of the federal significance of Moscow, St. Petersburg and Sevastopol), in which these taxes are established and in which property is located.

Types of property taxes

Property taxes include three tax.

These property taxes include:

Property Taxes of Individuals: Details for Accountant

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To pay in time tax obligations, you need to know not only amounts to pay, but also deadlines - when letters are sent and the last day comes for a transaction. After all, the timeliness of payment is one of the key parameters tracked by the tax authorities.

When tax on property of individuals is accrued

The accurate date of the accrual of property of individuals is not provided tax legislation. In accordance with Article 408 of the Tax Code of the Russian Federation, citizens are exempt from an independent calculation of this payment - they do not need to treat the tax base, monitor the changes in the coefficients and search for the rates in the local law, for them all this will do IFTS.

Inspections calculate property taxes for citizens in the period from the beginning of the new tax period and until November 1. For example, if you have a taxable property in 2017, from January 1 to November 1, 2018, the tax will accrue the property of individuals to pay to any day for it.

When to start paying a tax on a new apartment

In the matter of new property, you need to understand the entire tax charge mechanism. Where does the IFTS take information about your real estate and its cost? All information is sent to her Rosreestr - each branch of Rosreestra forms special forms with information about newly emerged real estate facilities decided in EGRN, and sends them to the inspection to which these objects belong to the territorial.

Property Tax Persons - Subjects and Taxation Objects + What happened in the legislation who may expect to benefit + the procedure for calculating the tax on the cadastral and inventory value on the examples.

Property Tax Persons The last couple of years causes a lot of issues from the population of the Russian Federation. Innovations in legislation do not leave indifferent any owner of housing or other property objectsSince new payment notifications that have come to this fall are actually understandable not to all.

The amount of payment is sought for our fellow citizens (especially if you postpone money in advance), but it increases every year. And such a tendency will be observed for a few next years. Perhaps and then something will change in the laws, so you need to be all ready.

The tax service will do everything for you: it will consider and send the payment, so it is not necessary to break your head over clarifying where and how to pay. But still an understanding of the current order of calculating the tax is useful to everyone, especially if you are a happy owner of not one real estate.

Tax on property of individuals: who pays him and what objects does it apply to?

As you know, taxes and fees are divided into federal, regional and local. belongs to the third category. That is, he is credited to the accounts of local municipalities.

Taxation objects, the procedure for calculating and payment is regulated by 32 chapters Tax Code RF: http://base.garant.ru/57415957/52/#block_40202., as well as the laws of local authorities.

Who will have to pay for the property of individuals faces? Article 400 gives a brief, but capacious answer to this question.

Taxpayers - These are individuals who are owners of property objects that are defined in Article 401.

In turn, objects include such categories of real estate:

residential private house, as well as cottage and garden houses
residential premises (Apartment, Room)
garage / Own place under the car on the car park
unified real estate complex
objects of unfinished construction
other objects, as well as their shares that are registered in the tax service.

If you live in apartment houseThe payment is charged only on the living area belonging to you. That is, the staircases, entrances, elevators, basements and attic rooms that are in common use All residents are not taken into account when calculating the property tax of individuals.

I would also like to stay on preferential category Property owners, as in legislation they are paid to individual attention. The Government of the Russian Federation determined 15 categories of citizens, where:

veterans and participants of the Second World War, as well as other fighting for the protection of the USSR;
disabled children, I and group II;
victims of the Chernobyl accident;
servicemen, as well as parents and spouses of the dead military;
pensioners.

A detailed list can be found in Article 407 of the Tax Code of the Russian Federation.

But to be eligible for benefits, you need to take care of its receipt. Automatically nothing will be implemented. Therefore, you should write a statement by the sample below, as well as provide confirmation documents. If this is not done, the tax specialist will consider the amount tax payment on a universal basis.

Important ! Property on which benefits will be distributed should not be used to conduct commercial activities.

If the beneficiary has several property facilities owned, then the benefits will concern only one type of real estate from the categories described above.

For example, you have two apartments and three garages. That is, if you wish, you can choose one apartment and one garage. It is on them that will be a benefit that is equal to the complete size of the potential tax on property of individuals. The rest of the objects (one apartment and two garages) will fall under the total taxation.

Moreover, choose an object before November 1 of the reporting year. If this is not done, then the tax specialist will choose such property to which the tax will be accrued to the maximum. In any case, you remain in winning. But also do not forget that if you have a new real estate, you will definitely report on it. Perhaps it is she will help to save money if its cost is the biggest.

What happened in the legislation of 2017-2018?

The end of 2016 was marked by a number of innovations in legislation. Due to lack of funds in budgets, it was decided to increase the tax burden on citizens of the Russian Federation. As for the tax on property of individuals, then a banal increase total amount Its size, and the addition of a number of objects, and a change in the calculation. But about everything Read more:

Now the owners must report on all buildings on their land plot, even unfinished. Wanted to build another house or garage on your site? Mandatory inform them.
Places of parking were added to the list of objects, unfinished real estate, country and garden houses. Calculation of the tax on the latter starts from 2015, so it will have to pay for two past periods.
Hiding property information is now punishable penalty of 20% of tax.
Now the calculation of the tax amount is made according to the cadastral, and not an inventory value of the property. Moreover, the first is higher than the second, it is approximately the same as the market price for real estate and other objects. So far, a new procedure for calculating is made individually local authorities.

But it will not be forever. January 1, 2020 - the starting point with which the state will calculate the tax on the new scheme. By this time, local authorities should overestimate all the property.

Calcal value calculation provides for square meters by special categories Property objects.
Every year until 2020 has been installed its downward coefficient. This will make it possible to increase the tax burden on payers in a small pace.

Tax notice of payment of property of individuals

The FNS inspectors independently consider the tax amount, after which the notifications are sent to taxpayers. This is done no later than a month before the day of his payment.

You can get a payment by several paths:

What to do if your property has real estate, but there is no notice in the mailbox, nor in the personal account? There are three options here:

the total amount for payment was less than one hundred rubles;
bentally lost payment;
you may have purchased a house, but have not yet managed to report its purchase, and there are no you in the database.

The first is very unlikely, as it concerns only those who have in their property only part of the entire property object, to the calculation of the real estate inventory value.

In the second and third case, you, as a conscientious citizen, must be initiated and contact your local FTS branch. Moreover, it needs to be done if in the reporting year you have another or more real estate objects. So you will secure yourself from fine. To make an appointment, you can use the online service. To do this, follow the link: http://order.nalog.ru/details/

You have come notice, and you see in it accuracy in the amount of payment, and not in your favor? What to do?

Situation 1.

If you're "assigned" the extra meters and even at home and apartments in the payments, then immediately contact the tax service. In the letter you will find a feedback statement. Fill it out and direct in the FTS.

If there is a personal account of the taxpayer to verify the data and specify inaccuracies even easier.

Situation 2.

IN payment document The tax is true, but it beats a little more on the wallet than last year. And the point here is not in the wrong calculation of tax experts amount to pay.

Most likely in your area there are already new legislation:

For calculation, the cadastral value of real estate is taken into account.
The property was overvalued, as a result of which rose. And the amount of tax directly depends on the price of the object.
Local authorities independently raised rates on certain categories of property facilities, and your property got into them.

If you are still confident in some inaccuracies, then you have the right to contact the tax inspectors in your FNS branch. And to clarify the cadastral value of your home, an apartment or unfinished building, you can make an application to Rosreestr by clicking on the link: https://rosreestr.ru/wps/portal/p/cc_present/egnn_1

Tax rates for individuals faces

Special rates are used to calculate taxes. For the property of individuals local authorities independently determine interest for each category of objects. But the Government of the Russian Federation establishes values \u200b\u200bwithin which they can be installed.

Select "Tax Tax Fl" required reporting period and your region.

In the next window you will have all the information you need - interest rates, the payment period of tax, as well as the benefits that provided for local authorities.

So, what limit values \u200b\u200bof rates have established a state for us?

When calculating the property tax of Persons in cadastral value, the rate depends on the property category (article 406 of the Tax Code of the Russian Federation).

Limit tax rate	View of the property
0,1%	Residential buildings and residential premises (including at the stage of unfinished construction; garages and parking spaces for the car; Construction and premises up to 50 sq.m., which are located on land plotsthat the owner can use home and utility household (country houses and other buildings); Unified real estate complexes, which include at least one residential premises.
2%	Property of organizations; Property objects whose cadastral value exceeds 300 million rubles.
0,5%	Other objects that do not belong to the first and second category

If the calculation of the tax payment is provided for the regions where the authorities did not switched to the cadastral value, the tax base is equal to the inventory value. And then tax rates will be such:

How to calculate the tax on property of individuals?

1. Calculation of cadastral value.

The formula according to which the property tax is considered:

NK \u003d (KS-HB) * d * sh

Calculation algorithm:

Find out the cadastral value, after which to withdraw the price of one square meter.
Then you need to find out. For this purpose, such data is taken:
The difference obtained is multiplied by the share of property share.
Then everything is multiplied by the bid that acts on your territory.

Consider a visual example:
Ivanov I.I. Fully owned the house worth 9 million rubles. Total area of \u200b\u200breal estate - 100 sq.m.
The cost of one sq.m - 9 million rubles / 100 square meters. m. \u003d 90 thousand rubles.
Tax deduction - 90 thousand rubles. * 20 square meters. m. \u003d 1800 thousand rubles.
The tax rate is maximum for the region - 0.1%.
NK \u003d (9000 thousand-1800 thousand) * 1 * 0.1% \u003d 7200 rubles.

2. Calculation of the inventory value.

If on your territory is still the tax on the property of individuals is considered "in the old manner", then for him you will need to know the inventory value (IP) of your real estate.

Formula of calculation:

None \u003d use * d * sh

Consider an example:
Ivanov I.I. It is owned by all the same house, which in 2013 was estimated at 900 thousand rubles.
Then neither equals 900 thousand rubles. * 1 * 0.31% \u003d 2790 rubles.

3. Calculation of tax on cadastral value up to 2020.

Since the new procedure for calculating the property of the property of individuals is not far from around the corner and all the state will go to it already in 2020, the government decided to gradually prepare the population in those cities where innovations already act. Thus, the payments will not be so shocking for those who came under the "Experiment", and owners real Estate will be able to morally and materially prepare for the subsequent payments.

Formula for calculating tax:

Tax \u003d (NK-n) * K +

where k is the lowering coefficient that will be valid until 2020. In 2016, his minimum value Installed at 0.2. Every year it increases by 0.2 units, and in 2019 will become 0.8.

Consider an example on the same house owned by Ivanov I.I.
For 2018, a citizen will have to pay a tax in the amount: (7200-2790) * 0,6 + 2790 \u003d 5436 rubles.
In 2019, it will be: (7200-2790) * 0.8 + 2790 \u003d 6318 rubles.
We see that amounts for payment are less than they will be in 2020. Thus, in the next two years they have achieved their maximum.

Therefore, the owners of apartments will have to be owned in new buildings, as well as those who start the construction of the house after 2013. Unfortunately, they do not provide a gradual increase in tax. Already, they must pay it in full.

If Citizen Ivanov I.I. I purchased an apartment in the new building in 2015, then in 2016-2019 he must pay 3750 rubles. annually.

Tax on property of individuals.

When and how to pay tax on your property?

Pay tax before December 1 of the reporting year. If you are late, then for each overdue delay you will be accrued.

If before November 1, you did not receive a payment notification, then do not wait, but take care of contact with the tax service. Therefore, do not postpone this event, especially if you recently become owned real estate. This option is that you have not appeared in the database, it is possible. And if you do not contact the local FNS branch, then you risk a fine, and then the final amount to payment will be unpleasant.

One of the options for paying tax on your property is online service on the official website of the FTS. Link for the transition: https://service.nalog.ru/payment/tax-fl.html

Follow the resource prompts and you will get access to cash or non-cash method payment of your tax of interest.

Even with the high cost of your real estate, the property tax of PEFs has an adequate size. The government has envisaged to gradually increase the tax burden on the citizens of his state, therefore it is not "stored" bills, and pay off the bills in time.

Is an local tax. It is paid to the budget of the municipality (or cities of the federal significance of Moscow, St. Petersburg and Sevastopol), in which it is installed and in which property is located.

Who pays property tax in 2018

Property tax should pay individuals who have owned:

house;
residential premises (apartment, room);
garage, machine-space;
single immovable complex;
object of unfinished construction;
other building, structure, construction, room;
the share of property listed above.

Houses and residential buildings located on land plots provided for maintaining personal subsidiary, country farm, gardening, gardening, individual housing constructionbelong to residential buildings.

Note: for the property included in the general property apartment house (Staircases, elevators, attics, roofs, basements, etc.) you do not need to pay.

notethat, according to the changes made to the Tax Code of the Russian Federation, law of 30.11.2016 No. 401-FZ, non-residential buildings (Garden and country houses) are equated with residential and are subject to taxation on property, starting from the period of 2015. With respect to these objects, citizens may be declared benefits (if the tax is calculated in cadastral value) in the amount of 50 sq.m. Unplanable area. For its receipt it is necessary to contact tax authority Personally or submit a statement through the "Personal Account of the Taxpayer".

How the property tax is calculated for 2017

The property tax is calculated by the IFNS, after which it sends a notification at the address of the place of residence of an individual, which contains information about the amount of the tax required to pay.

From January 1, 2015, 32 Head of the Tax Code of the Russian Federation entered into force, which provides for a new procedure for calculating property tax. According to the new rules, the tax is calculated not from the inventory value of the object, but on the basis of its cadastral value (i.e., as close as possible to the market).

The new procedure for calculating is administered separately by each subject of the subject of the Russian Federation. Those entities that did not have time until December 1, 2017 to approve the cadastral cost of objects and publish the relevant legal act will calculate the tax in 2018 according to the "old" (based on inventory value).

Note: To fully proceed to the calculation of the property tax on the basis of the cadastral value, all the subjects of Russia should until January 1, 2020.

How the cadastral value tax is calculated

Tax on property of individuals, based on the cadastral value of the object, is calculated according to the following formula:

N K \u003d (Cadastral Cost - Tax deduction) x Sharp Size x Tax rate

Cadastral value

When calculating the tax, the data on the cadastral value of the object is taken from the State Cadastre of Real Estate as of January 1 of each year (on new objects - at the time of their state accounting). You can find out the cadastral value of the object in the territorial separation of the Rosreestra.

Tax deduction

When calculating the tax, the cadastral value of the main types of objects can be reduced by tax deduction:

The authorities of the municipalities and cities of Moscow, St. Petersburg, Sevastopol have the right to increase the amounts of tax deductions described above. If the cadastral value is negative, it is taken equal to zero.

Example of calculation

Petrov I.A. own owned apartment with total area 50 sq. M. meters. Her cadastral value is 3,000,000 rubles. The cost of one square. meter is 60,000 rubles.

Tax deduction in this case will be: 1 200 000 rub. (60 000 rub. X 20 square meters). When calculating the tax it is necessary to take the reduced cadastral value: 1 800 000 rub. (3,000,000 rubles. - 1,200,000 rubles.).

Size of the Size

If the object is in general dolly ownership

Tax rate

Tax rates in each subject of Russia are different, their exact size in 2018 you can find out on this page.

Tax rate	View of the object
0,1%	Residential buildings (including unfinished) and residential premises (apartments, rooms)
	Unified real estate complexes, which include at least one residential premises (residential building)
	Garages and cars
	Economic structures or structures whose area does not exceed 50 square meters. meters and which are located on land plots provided for personal subsidiary, country farm, gardening, gardening or individual housing construction
2%	Administrative and shopping centers
	Non-residential premises used to accommodate offices, trading facilities, objects catering and domestic service
	Objects whose cadastral value exceeds 300 million rubles
0,5%	Other objects

The authorities of the municipalities and cities of Moscow, St. Petersburg, Sevastopol have the right to reduce the tax rate 0,1% to zero or increase it, but not more than three times. Also depending on the magnitude of the cadastral value, the species and location of the object, local authorities have the right to establish differentiated tax rates.

Example of calculation

Tax object

Petrov I.A. belongs ½ Apartments with a total area of \u200b\u200b50 square meters. meters. The cadastral value of the apartment is 3,000,000 rubles. Tax deduction will be equal to 1,200,000 rubles.

Calculation of tax

To calculate the tax, take the maximum possible tax rate. 0,1% .

Substituting all the available data formula, we obtain:

900 rub. ((3,000,000 rubles. - 1,200,000 rubles.) X ½ x 0.1%).

How the tax of the inventory value is calculated

The property tax on individuals, based on the inventory value of the object, is calculated according to the following formula:

N and \u003d Inventory Cost X Size Share X Tax Bet

Inventory value

When calculating the tax, the data on the inventory value submitted to the tax authorities before March 1, 2013. You can find out these data in the BTI branch at the location of the property.

Size of the Size

If the object is in common ownershipThe tax is calculated for each of the participants in proportion to its proportion of ownership of this object. In case the property is in overall joint ownershipThe tax is calculated for each of the joint ownership participants in equal shares.

Tax rate

Tax rates in each subject Russian Federation Different, the exact size you can learn on this page. Please note that tax rates should not exceed the following limits:

Note: Depending on the value of the inventory value, the species and location of the object, local authorities have the right to establish differentiated tax rates.

Example of calculation

Tax object

Petrov I.A. belongs ½ Apartments in Moscow. The inventory value of the apartment is 200 000 rubles..

Calculation of tax

The tax rate for this apartment is provided in the amount of 0,1% .

The property tax in this case will be equal to: 100 rubles. (200 000 rub. X ½ x 0.1 / 100).

How tax is calculated on the new rules in the first 4 years

When calculating tax from cadastral value, its size is obtained significantly more than when calculating the inventory value. In order to prevent a sharp increase in the tax burden, a decision was made: in the first four years (after the introduction of new rules in the region), the tax expects the following formula:

N \u003d (n k - n and) x k + n and

N K. - Tax calculated from the cadastral value of the object ().

N I. - Tax calculated from the inventory value of the object ().

TO - lowering coefficient, thanks to which the tax burden will gradually increase by 20% each year.

The coefficient K is:

0.2 - in the first year;
0.4 - in the second year;
0.6 - on the third year;
0.8 - in the fourth year.

Starting from 5th year, property tax must be calculated based on the cadastral value of the object.

Note: The calculation of the tax according to the above formula is made only in cases where the tax against cadastral value is obtained more than from the inventory value.

Tax notification

Individual tax tax is calculated by the tax service, after which it sends a tax notification to their place of residence, which contains information about the amount of tax, payment of it, etc.

Tax notifications in 2018 will be sent to residents of Russia in the period from april to NovemberBut no later than 30 days before the date of payment.

Many owners of real estate mistakenly believe that if they did not receive a notice from tax Service, then property tax You do not need to pay. This is not true.

From January 1, 2015, the law entered into force, according to which taxpayers in the event of non-treatment tax notifications obliged communicate independently In IFTS, they have real estate objects, as well as vehicles.

The above message with the application of copies of the right-point documents must be provided in the IFNS in relation to each taxation object once over December 31 of the next year. For example, if the apartment was bought in 2017, and notifications did not come on it, then IFTS provides information on time until December 31, 2018.

Therefore, in the event of non-acceptance of notification, the FTS recommends that the Inspectorate can be initiated and contact the inspection personally (for the online record of the reception can be used by this service).

In case a citizen independently announces its availability vehicleAccording to which the tax was not accrued, the payment calculation will be made in that year in which the specified message was submitted. But, this condition It is valid only if there were no information about the reported object. If the notification on payment was not directed for other reasons (for example, the address of the taxpayer is incorrectly specified, or it was lost by mail), then the calculation will be made for all three years.

For failure to submit such a message in set time, a citizen will be held accountable according to claim 3 of Art. 129.1 and fined in the amount of 20% of the unpaid amount of the tax, according to the fact that he has not submitted to the message.

Duration of payment of property tax

In 2018, a single period of payment of property taxes was established for all regions of Russia - no later than December 1, 2018.

noteIn the event of a violation of the timing of the payment of property tax, the amount of arrears will be accrued to the penalty for each calendar day of delay in the amount of one three hundred on the current refinancing rate of the Central Bank of the Russian Federation. In addition, the tax authority can send a notice to the employer of the debtor for the recovery of debt due to wages, as well as impose a restriction on departure from the Russian Federation. Fine from individuals for non-payment of taxes is not charged.

Payment tax on property

You can pay the property tax with the help of a special service on the official tax service website.

For this you need:

How to find out tax debt

You can find out about the availability of debt on your taxes in several ways:

Personally turning to the territorial tax authority FTS at the place of residence.
Through the personal account of the taxpayer on the official website of the FTS.
With special service on a single portal of public services.
Through a data bank on the official website bailiffs (Only for debtors, whose cases are in the executive production).