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The procedure, rates and deadlines for paying real estate taxes in Moscow, Moscow Region for 2019-2018 are established by the Moscow Law of November 19, 2014 N 51 “On the property tax of individuals”, published on the official website of the Moscow City Duma http:/ /www.duma.mos.ru (as amended in 2019).

Procedure and deadlines for paying property taxes in Moscow

In accordance with the new procedure in force since 2016, in Moscow and the Moscow region, property tax is calculated on the basis of cadastral value. This tax payment procedure applies to the following property:

House;
living space (apartment, room);
garage, parking place;
single real estate complex;
unfinished construction project;
other building, structure, structure, premises.

Note, that residential buildings located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture, individual housing construction, are classified as residential buildings.

Property included in the common property of an apartment building is not subject to taxation.

The tax is paid at the location of the object of taxation on the basis of a tax notice sent to the taxpayer by the tax authority. In this case, sending a tax notice is allowed no more than 3 tax periods preceding the calendar year of its sending.

Deadline for payment of real estate tax in Moscow

N The tax must be paid no later than December 1 of the year following the expired tax period. That is, the property tax for 2018 must be paid before December 1, 2019, for 2019 - before December 1, 2020. , and for 2020 - until December 1, 2021.

If the established payment deadline is violated, the tax authority will impose penalties.

Property tax rates in Moscow

Property tax rates for individuals in Moscow are set differentially depending on the value of the object of taxation and are in relation to residential buildings, residential premises, single real estate complexes, which include at least one residential premises (residential building), as well as in relation to outbuildings or structures, the area of each of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary plots, dacha farming, vegetable gardening, horticulture or individual housing construction, in the following sizes:

In relation to other real estate objects, tax rates as a percentage of the cadastral value of taxable objects are established in Moscow in the following amounts (based on the cadastral value of the taxable object):

Real estate tax rates in Moscow (other property)

Order number	Object of taxation	Tax rate ((in % of cadastral value)
Order number	Object of taxation	for 2015-2016	for 2017	for 2018	for 2019
	Objects of unfinished construction if the designed purpose of such objects is a residential building
	Garages and parking spaces
	Objects of taxation included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code Russian Federation, in relation to taxation objects provided for in paragraph 2 of clause 10 of article 378.2 of the Tax Code of the Russian Federation
	Objects of taxation, the cadastral value of each of which exceeds 300 million rubles.
	Other objects of taxation

Tax rates are the same as in most cities in the Moscow region.

Tax calculation procedure

The tax amount is calculated from the cadastral value established as of January 1 of the current tax period in proportion to the period of ownership.

When calculating tax based on cadastral value, tax deductions are provided (reduction of cadastral value) by the amount of cadastral value:

10 sq.m. regarding the room,
20 sq.m. regarding the apartment,
50 sq. m. in relation to a residential building.
1 million rubles - in relation to a single real estate complex with a residential building.

If, when applying tax deductions, the tax base takes a negative value, for the purpose of calculating tax, such a tax base is taken equal to zero.

Correction factors

Due to the fact that the amount of tax calculated from the cadastral value is, as a rule, significantly higher than that calculated from the inventory value, correction factors have been established that are used when calculating the amount of tax:

0.2 – when calculating tax for 2015;
0.4 - when calculating tax for 2016;
0.6 - when calculating tax for 2017;
0.8 - when calculating tax for 2018

Starting from 2019, the correction factor is not applied.

In this case, the tax amount is calculated using the formula:

H = (H1 - H2) x K + H2, where

N - the amount of tax to be paid;
N1 - the amount of tax calculated from the cadastral value without taking into account the correction factor;
N2 - the amount of tax calculated on the basis of the corresponding inventory value of the taxable object;
K – correction factor.

Calculation example

Let's calculate the amount of tax on the apartment with total area 70 sq. m., located in Moscow near the Prospekt Mira metro station with a cadastral value of 6 million rubles. The tax amount for 2014, calculated based on the inventory value, is 950 rubles.

For reference. You can find out the cadastral value of an apartment (residential building) on the Rosreestr website (https://rosreestr.ru/wps/portal/online_request), and then independently calculate the amount of property tax using a calculator.

1. So, the tax deduction is 20 sq.m., that is, the tax base is equal to:

6,000,000 / 70 sq.m. * 20 sq.m. = 1,714,285.71 rubles.

2. The tax rate for this apartment is 0.1%.

(6,000,000 - 1,714,285.71) * 0.1% = 4,285.71 rubles.

3. We apply the tax calculation formula taking into account the correction factor:

H = (H1 - H2) x K + H2

Amount of tax payable for 2015 = (4,285.71-950)*0.2+950 = 1,617.14 rubles.

Amount of tax payable for 2016 = (4,285.71 -950)*0.4+950 = 2,284.28 rubles.

Amount of tax payable for 2017 = (4,285.71 -950)*0.6+950 = 2,951.42 rubles.

Amount of tax payable for 2018 = (4,285.71 -950)*0.8+950 = 3,618.56 rubles.

Amount of tax payable for 2019 and subsequent years = 4,285.71 rubles.

Property tax benefits in Moscow

Benefits for paying property tax are available to categories of citizens listed in the Tax Code of the Russian Federation (federal benefits). These include:

Heroes Soviet Union and Heroes of the Russian Federation;
disabled people of disability groups I and II;
participants of the Great Patriotic War;
combat veterans;
Chernobyl victims;
old age pensioners and others.

For a complete list of property tax beneficiaries, see the article at the link.

New. If the previous legislation provided for a complete tax exemption for all types of objects for a privileged category of persons, then since 2016 the benefit is provided at the choice of the taxpayer for one object of one type: 1) apartment, room; 2) residential building; 3) specially equipped creative workshops, ateliers, studios; 4) garage or parking space, etc.

For example, if a pensioner owns an apartment, a room, a residential building and a garage, then he has the right to a benefit: one object of his choice - an apartment or a room (since the specified housing is included in one type of object), a residential building and a garage.

Local benefits

1. In Moscow, federal benefit recipients are additionally provided with an exemption from paying tax in respect of one garage or parking space if:

during the tax period they did not use the right to benefits on the basis of Art. 407 of the Tax Code of the Russian Federation in relation to these objects;
The area of the garage or parking space does not exceed 25 square meters. m;
the object is located in a building included in the list determined in accordance with clause 7 of Art. 378.2 of the Tax Code of the Russian Federation, taking into account the conditions of paragraph. 2 clause 10 art. 378.2 Tax Code of the Russian Federation.

2. Taxpayers (with the exception of federal beneficiaries) pay tax in respect of one garage or parking space specified in paragraph 1 in the following amounts:

8.3% of the tax amount calculated for 2015;
7.7% of the tax amount calculated for 2016;
7.1% of the tax amount calculated for 2017;
6.7% of the tax amount calculated for 2018 and subsequent tax periods.

Tax benefits provided for in paragraphs 1 and 2 are provided in relation to one garage or parking space with the maximum calculated amount of tax, regardless of the number of grounds for applying tax benefits.

Additional benefits for paying property tax for large families, low-income citizens, orphans at the local level in Moscow have not been established.

To receive benefits, you must submit a written application (you can download the benefit application form using the link) to tax authority before November 1 of the year that is the tax period, and documents confirming the right to the benefit.

Prepared by "Personal Prava.ru"

Russian citizens, as well as organizations, can become subject to property tax payments. The corresponding payment involves transfer to the state budget Money at different times and on specific conditions - depending on the status of a particular payer, the type of property and its characteristics. Calculus and payment of tax ownership of citizens and organizations is regulated by various provisions of legislation - at the federal or regional level. What are the specifics of payments for property that are subject to transfer to the budget of the Russian Federation by individuals and legal entities? In what regulations Are deadlines established for citizens and organizations to fulfill relevant obligations?

General information about property taxes

According to the legislation of the Russian Federation, property tax is paid by both individuals and legal entities. It is calculated based on the fact that the company or citizen owns this or that real estate.

In particular, individuals become tax payers, about which we're talking about, if they own: a residential building, apartment or room, garage, parking space, a complex of real estate objects of a single purpose, another building, structure or structure, unfinished construction. In addition, the legislation of the Russian Federation establishes standards according to which buildings located on summer cottages. However, taxable property does not include areas that belong to common property within multi-apartment residential buildings.

Regarding legal entities, the objects of taxation for them can be not only real estate, but also movable property, including that which is in temporary use by the company, in trust management or received as part of a concession. It is important that the object is accounted for on the organization’s balance sheet and is included in the structure of fixed assets, taking into account the provisions of the law and local legal acts governing the accounting procedure in the company. Payers of property tax for legal entities can also be foreign companies operating in the Russian Federation through representative offices, or owning property in Russia, or receiving it through concession agreements.

Principles for calculating such an obligation as corporate property tax, the timing of its payment to the budget differs significantly from those that characterize the corresponding obligation of citizens to the state. Let’s take a closer look at what determines the urgency of transferring the payment in question to the budget of the Russian Federation.

How is the deadline for transferring property taxes for individuals determined?

The deadline for paying property tax for individuals is determined by the provisions of the Tax Code - in accordance with them, the payment in question must be transferred to the budget of the Russian Federation before December 1 of the year following the one for which the tax was calculated. Moreover, if December 1 falls on a non-working day, then the deadline is extended to the next weekday.

A citizen only needs to fulfill the obligation to pay property taxes on time if he has received a notification from the Federal Tax Service. In this case, the tax office must send this document to the payer one month before the deadline for making the payment to the budget. If the corresponding notification is sent later, the deadline for payment of property tax will be 30 days from the date of receipt of the document by the payer. In this case, the citizen will have the right not to pay penalties for late payment on December 1 or the next weekday.

Even if the tax notice has not been received by the Federal Tax Service, the payer is obliged to contact the department for clarification of information. The fact is that the Federal Tax Service may not have information about taxable property. Citizens are required to report its presence due to the requirements of the Tax Code of the Russian Federation. If it turns out that the Federal Tax Service has information about taxable property, and the notification was not sent to the person due to the small amount of the tax or for other legal reasons, the payment does not need to be made to the budget. But the payer must wait for a new notification - next year.

Note that theoretically the Federal Tax Service can send a document with the amount of tax for 3 years - the legislation of the Russian Federation gives the tax service this right. In this case, the deadline for paying property tax for Last year out of 3 according to the document - December 1. For 2 other years - 30 days from the date of receipt of the notification, unless other deadlines are specified in the document from the Federal Tax Service.

The taxpayer can also receive from the Federal Tax Service a document on additional tax assessment. It can be sent to a citizen within 3 years after the reporting period for the corresponding payment. It is quite possible that the tax was not accrued due to the fact that a benefit or deduction provided for by the legislation of the Russian Federation was applied, and the taxpayer is not aware of this. In any case, this issue must be resolved by contacting the Federal Tax Service. It is advisable to take with you title documents - such as, for example, a certificate of ownership of real estate.

The deadline for payment of property tax upon notification of additional assessment is 30 days from the date of receipt of the document, unless otherwise specified in it.

What information in the tax payment notice needs to be checked?

It will be useful for a citizen who has received a notification from the Federal Tax Service about the payment of the tax in question to check the document for the correctness of the figures reflected in it, as well as information about the property. If the amount of payment recorded in the source clearly does not correspond to the actual value of the property and its characteristics, you should contact the Federal Tax Service for additional comments regarding the calculation of tax.

What happens if taxes are not paid on time?

Let's consider such an aspect as possible sanctions for non-payment of the payment in question to the budget of the Russian Federation. If the deadline for payment of property tax for individuals is not met by the taxpayer, he will later have to transfer this payment, increased by the amount of penalties. They are calculated based on the established refinancing rate of the Central Bank of the Russian Federation. Penalties are charged for each day of delay tax payment.

In addition, the Federal Tax Service has the right to impose a fine on the payer for failure to pay the tax in question. Its value is 20% of the amount of debt to the budget. The Federal Tax Service may increase the fine to 40% if it proves that the taxpayer violated the deadlines for paying personal property tax. persons intentionally. Having accrued a penalty, in some cases with a fine, the Federal Tax Service sends the citizen a request to transfer the arrears to the budget.

In general, a person must repay the debt within 8 days from the date of receipt of the letter from the tax office. But the Federal Tax Service may also increase the repayment period of the arrears. If a citizen does not transfer the payment in accordance with the document to the budget, the tax office will have the right to initiate debt collection in judicial procedure. In this case, as a rule, the mechanism of a court order is used, in which the presence of the taxpayer himself at the hearing is not necessary. A person can be informed about a court hearing only after the order is issued. Therefore, just in case, even in the absence of tax notifications from the Federal Tax Service, it is useful for a citizen to check through various online services - such as, for example, the taxpayer’s personal account on the Federal Tax Service website, whether he has any property tax debts.

Is it possible to defer payment of property taxes?

It is noteworthy that the deadline for paying property tax for individuals can be extended at the request of a citizen. For this purpose, the legislation of the Russian Federation provides for a number of procedures.

A citizen who does not have the financial capacity to remit property taxes on time can apply to the Federal Tax Service with a request to defer payment or arrange it in installments. The Tax Service is required by law to consider this request. When contacting the Federal Tax Service, a citizen must be ready to provide, firstly, evidence that he is unable to pay the tax on time, and secondly, documents confirming that he has the resources in the future to transfer the corresponding payment to the budget of the Russian Federation.

Property tax for legal entities: payment features

So, we have looked at how the deadline for paying property taxes for individuals is determined. However, real estate - the object of taxation - can also be owned legal entities. They are also obliged to transfer payment for it to the budget of the Russian Federation.

How is the deadline for paying property tax for legal entities determined? main feature payment for real estate of legal entities is that its transfer to the budget is largely regulated by regional legislation. What does this mean?

In particular, the procedure within which the property tax of organizations is transferred to the state, the terms for payment of its amounts are established in the legal acts of the constituent entities of the Russian Federation. Another nuance - in general, taxpayers who own real estate make advance payments to the budget, however, regional legislation may establish other standards for fulfilling the corresponding obligation.

As for federal regulations, they directly regulate the calculation of the payment amount, as well as the specifics of calculating their amounts in the event that we are talking about the payment of property tax that is on the balance sheet of the company. Some features are established by the legislation of the Russian Federation for real estate included in Unified system gas supply - in this case, a significant part of the regulatory standards are fixed, again, taking into account the regional specifics of the activities of enterprises that own the corresponding facilities.

If the owner of taxable real estate is a foreign company with a representative office in the Russian Federation, then the tax in question is paid by this entity at the place of registration of the objects with the Federal Tax Service. In some cases, property tax is paid by legal entities based on the location of a particular property. There are a number of other important aspects of the fulfillment by legal entities with real estate of obligations to the state. It’s not just the timing of property tax payments that matters. The year for which the corresponding payment is transferred to the budget is a reporting year, and based on its results, the taxpayer must send a declaration to the Federal Tax Service. In addition, a similar document is sent to the Federal Tax Service at the end of each quarter.

Firms that are subject to payment of the tax in question must send declarations to the territorial offices of the Federal Tax Service based on the location of the unit or specific property. The Federal Tax Service must also be informed about how the company takes into account various indicators characterizing the subject of such an obligation as the property in question. The deadlines for making advance payments must be met by the company, and the declaration must also be submitted on time.

Examples of regional norms

So, the procedure for introducing the tax in question for legal entities into the budget of the Russian Federation is regulated, as we noted above, by the legislation of the constituent entities of the Russian Federation. Let us study, as an example, some regulations of the corresponding type. Thus, you can pay attention to the provisions of the Rostov Region Law No. 43-3C, adopted on November 27, 2003. It states, in particular, that advance payments must be paid by legal entities within 5 days from the date corresponding to the date of provision of the calculation for advance transfers. In this case, payments for advances must be provided within 30 days after the end of the reporting period - 1 quarter, 6 months and 9 months.

It turns out that the deadline for paying the property tax of an enterprise in the Rostov region is set quarterly. Before April 5, you need to transfer the corresponding payment to the budget for the 1st quarter, before July 5 - for 6 months, before October 5 - for 9 months of the current calendar year.

Based on the results of the entire tax period, enterprises in the Rostov region transfer the payment in question within 10 days from the date of submission of the declaration to the Federal Tax Service. The corresponding document must be sent to the tax service before March 30 of the year that follows the previous tax period. It is worth noting that in different regions of the Russian Federation the rules governing payment and reporting of the payment in question may differ. It depends on priorities regional authorities in budgetary policy, on the role that, in their opinion, the property tax plays, and the timing of payment. The Moscow region, for example, may have some priorities, the Rostov region - others.

Sometimes in regional legislation the rules governing the tax in question (property of legal entities), the deadline for paying this obligation, are close to the federal ones. Thus, in Moscow Law No. 64, adopted on November 5, 2003, the same norms are recorded as in the provisions of the Tax Code of the Russian Federation for some key elements payment in question. In particular, the statute of limitations for paying property taxes, as well as advance payments in the Moscow legal act, are the same as those fixed in the norms of the main federal source of law. But in other constituent entities of the Russian Federation other norms may be established.

Features of calculating property tax for legal entities

So, we have looked at the deadline for paying property taxes for legal entities and citizens established by the legislation of the Russian Federation - at the federal or regional level. It will be useful to study the main features of calculating the corresponding payments. Let's start by considering the specifics of tax for legal entities. The payment amount that must be transferred to the budget at the end of the year is calculated as the difference between:

the amount of tax, which is calculated based on the results of the tax period and corresponds to the product of the rate and base that are determined for a particular tax period;
the amount of advance transfers to the budget during the year.

If the company has separate units with an independent balance sheet, then the tax, as well as advances on it, are paid to the budget based on the location of the relevant structures of the organization, if they own property as an object on a separate balance sheet. If the real estate is not located on the territory of the taxpayer or its division, then the tax and advances on it are calculated based on the norms established in the subject of the Russian Federation where the corresponding objects are located.

Features of calculating property tax for individuals

Above, we studied how the deadline for paying property taxes for individuals is determined. Let us now consider the features of its calculus. The main thing you should pay attention to is that when calculating the corresponding payments, indicators of both inventory and cadastral values are used.

The formula for calculating real estate tax is determined based on indicators, some of which are determined at the level federal legislation, the rest - by regional regulations. The first indicators include, for example, the deflator coefficient. The second is the size of tax deductions, as well as rates. Calculus formula property tax for individuals - quite complex, and calculations for it are carried out by specialists of the Federal Tax Service. In general, citizens themselves are not obliged to use it - but they must, as we noted above, make sure that the Federal Tax Service has all the information necessary to calculate the tax.

But if you wish, the Federal Tax Service’s calculations can be double-checked. To do this you need:

determine the size of the inventory and cadastral tax database;
find out the rate established by the legislation of the constituent entity of the Russian Federation;
apply the formula for calculating real estate tax set forth in the Tax Code.

The most important indicator when calculating the payment in question is the area of the apartment. In the process of calculating tax, it can be reduced by the amount of the deduction, also established by the provisions of the Tax Code of the Russian Federation. In addition, it makes sense to familiarize yourself with the norms of the Tax Code of the Russian Federation that establish benefits for the tax in question - perhaps the taxpayer has the right to apply them.

Summary

So, we have looked at the specifics of payments for the ownership of real estate by individuals and legal entities, what legislative acts fix the rates, and the deadlines for paying taxes. Property that is subject to taxation must be in the registers of the Federal Tax Service. If it belongs to a legal entity, the corresponding company must provide tax calculations to the Federal Tax Service independently.

Citizens, in turn, simply inform the tax service about the availability of real estate - that’s all necessary calculations is carried out by the Federal Tax Service, and upon completion of the relevant work, it sends notifications to property owners about the need to transfer payments to the budget. Deadlines for payment of property tax for individuals. persons are determined at the level of federal legislation.

As for payments by legal entities, the relevant norms can be fixed in regional regulations. Property tax for legal entities can be calculated not only on real estate, but also on movable property. In this case, only those objects that are put on the company’s balance sheet and taken into account in the accounting department are taken into account.

Thus, the principles for calculating property tax for individuals and legal entities are significantly different. The calculation of the corresponding payments is regulated different standards law. But if you have questions about the calculation of a particular tax, you can always seek advice from the Federal Tax Service of the Russian Federation.

Real estate tax is an unusual formality of government payments for the Russian Federation.

Just a few years ago, any Russian would have been surprised by such innovations.

However, today this is the reality of our lives.

Based on the Russian Federation bill adopted last year, new rules have been introduced for calculating the taxation of real estate owned by individuals.

This year, residents modern Russia, must receive the first tax receipts.

These changes to the Tax Code seriously worried the citizens of the country and created a lot of questions. Let's find out how to pay property taxes and how to carry out the payment procedure.

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The basis of innovation

The new provision provides for achieving a certain tax figure by 2020, increasing by 20% annually. However, there are some nuances at the regional level.

So, for example, Sevastopol and St. Petersburg were given the right to privileges in the form of independently providing benefits to individuals for paying the tax amount for property and adjusting the amount of deductions in general.

A property tax payment is considered to be the amount that is transferred to the local budget or to the balance sheet of federal cities. Who should pay the tax amount this year?

Payment of property tax for individuals in 2016 becomes a mandatory action for citizens who are copyright holders of the following types of property:

Residential building, room, apartment.
Garage or parking for a car.
Unfinished construction.
Buildings united by one purpose (ENK).
Buildings, structures, premises, structures for other purposes.
Part of the above property.

If we take into account residential buildings for carrying out gardening and gardening activities, in the form of utility rooms, cottages, etc., then they should be classified as residential.

The area belonging to the property of an apartment building such as: flight of stairs, entrance, attic, roof, elevator and basements― is not subject to taxation for the property of individuals.

Deadline for payment of tax amount

Currently, the deadline for paying property taxes for the 1st quarter of 2016 ends in the first days of October. However, every citizen of the Russian Federation can receive a deferment until the beginning of December.

Based on the information in Article No. 409, paragraph 1 of the Tax Code of the Russian Federation, the tax amount for the past year is made within 11 months, or more precisely until December 1 of the current year. Moreover, if the deadline for payment falls on a non-working day or holidays, payment can be made the next day.

The obligation to pay the tax payment begins upon receipt of a letter from the tax service.

A very common situation is when the tax service is late with the notification and sends it later than the deadline for paying the tax, and also imposes penalties on the owner. In this case, the copyright holder has the right not to pay penalties.

According to the legislation of the Russian Federation, penalties for non-payment of property taxes are possible in case of delay due to the fault of the property owner.

In circumstances where tax payment calculations are made by NI, the obligation to pay begins from the day the tax notice is delivered.

The Tax Service, in turn, is obliged to send a notification letter no later than a month before the deadline for payment. It follows from this that a citizen has the right not to pay tax on time if NI delays the deadline for sending a tax letter, even if the deadline for payment has already arrived.

Therefore, the owner does not have to pay penalties in the form of penalties. All these rights are regulated in detail by Articles No. 57, paragraph 4 and No. 75, paragraph 1 of the Tax Code of the Russian Federation.

To eliminate the possibility of debt, it is in the interests of the citizen to inform the NI about their failure to comply with sending the notice.

Tax letter

The tax notice has a state approved format and contains the following information:

Total inventory value (INC).
Tax tariff.
Part of the property of the copyright holder.
Tax accrual.
Deadlines for paying the tax amount.

The amount of property tax must be transferred in full to the budget. The tax service is required to send a notification letter to the place where the property is registered.

If the copyright holder lives in another location, the tax notice is sent to the actual address of the taxpayer.

If the inspection staff does not receive the appropriate confirmation before September, the notification is sent to the addressee again, but by registered mail.

The Federal Tax Service allows taxpayers to pay taxes in advance, that is, before receiving notifications and payment documentation. For this you can use electronic service For individual.

Many citizens are faced with a situation where the NI sends a notice of tax arrears for several years. So is this legal?

The law of the Russian Federation allows the inspectorate to require the copyright holder to pay tax for the last 36 months, and the payment amount must be paid before the date specified in the tax letter. Accordingly, the notice must be delivered to the addressee one month before the payment deadline.

Often, the tax service carries out additional recalculations of tax amounts for the year and sends repeated notifications. What are the fees in this situation? The citizen will simply need to pay the difference between the amounts of the first and second notices within a month from the date of receipt of the tax letter.

If you act legally, then a citizen has the right to pay the annual tax until December 1 of the current year. However, NI obliges the copyright holder to make a payment from the moment of receipt of the notification, and it must send a letter to the addressee one month before the scheduled payment deadline.

Based on this information, you can come to a certain conclusion. If recalculations of NI were completed before the deadline, then the additional amount of accruals must be entered into the budget before December 1 of the next year.

If the tax service did not comply with the sending deadlines and the generally accepted payment date has already passed, then the copyright holder has the right to make payment within a month after receiving the tax letter with recalculations.

Let's give an example.

After recalculating the tax amount for the year, NI sent a notice of additional payment to E. S. Smirnova, who is the owner of the apartment.

BTI data indicate an estimated value of 810 thousand rubles.

At the regional level, at the place of registration of the apartment, it was not entered new principle tax calculations according to the cadastral housing assessment system. Based on this, NI calculated the amount of tax payment according to the inventory system.

The cost of housing according to the inventory system, multiplied by the annual established coefficient is: 810 thousand * 1.147 = 929,070 rubles.

NI calculated the tax payment incorrectly, erroneously applying a different rate to the calculations instead of the correct 1 percent. With the arrival of 2016, Smirnova was given a tax letter with a payment receipt for the amount of 2,788 rubles, which NI received through the following incorrect calculations: 929,070 rubles * 0.3 incorrect percentage.

In the fall of 2016, NI identified erroneous calculations and recalculated the amount, which amounted to 6,503 rubles. The following calculations were made: (926,070 rubles * 1%) - 2788 rubles. The notification was received on November 14.

Based on the data received, Smirnova is obliged to pay the tax in the following way:

The first tax amount in the amount of 2788 rubles until 1.31.2016.
The second amount of 6,503 rubles must be paid within a month from the date of receipt of the tax notice.

It happens that documentation for making property tax payments is lost. What to do in this situation?

Under such circumstances, it is more advisable to submit an application to the tax office for the issuance of a repeated tax letter. Based on this, NI issues a duplicate payment notice along with a new payment receipt.

To avoid delays in paying taxes, it is better to obtain a copy of the initial notice from NI in person by writing a receipt.

In case of failure to pay the tax in full or in case of delay in payment on time, the NI has the authority to impose and recover from the owner the amount of penalties, as well as the unpaid tax itself.

If you do not know the amount of tax debt, you can get information using personal account taxpayer on the main website of NI. With this service, you have the opportunity to print out a payment slip or close the debt online.

Payment document for payment

In combination with the notification, NI sends payment documentation with completed fields, with which you can pay property tax. It contains information about the details that are necessary to make a payment. The citizen is required to enter his details, sign and indicate the date.

There are several ways to transfer funds using a receipt, namely:

Using banking services.
In the administration cash office.
Using the services of an organization that has a license to banking activities Russia and the authority to carry out payment transactions.
Using postal delivery.

It is important to know! If you are instructed to pay a tax amount for a close relative or friend of yours, do not use personal payment cards or checking accounts for payment. In such a situation, it is better to pay in cash.

This lies in the fact that the current system for carrying out payment transactions does not allow us to accurately identify a specific tax payer in the case of non-cash payments. Thus, the payment comes to NI under the name of the owner bank card or personal account an individual, which means that the true taxpayer has a debt.

Very often, citizens of the Russian Federation, namely potential taxpayers, are outraged by the charging of a commission for carrying out a payment transaction at bank branches or postal forwarding points.

It should be noted that such actions are illegal. A bank or other organization that transfers funds to the budget is obliged to perform these actions free of charge.

What document confirms the payment?

If tax payment is made through a Russian banking structure or by postal mail, then the payment is confirmed by a postal document in the income tax format marked by a bank or post office with an addition in the form of a check, which is valid in a situation where technical failures have occurred and a confirmation is required that replaces the bank note .

In a situation where the tax payment is transferred to the local administration, the transfer of funds will be confirmed by a payment document in the format approved by the Federal tax service, which is obliged to hand it over to the taxpayer.

If payment is not made on time, then NI has the right to charge a penalty on the main tax payment. About tax notices - on video:

How is the penalty calculated?

TS—tax amount

NDP - number of days of delay

1/300 - cash supply to the Central Bank of Russia

P = NS * NDP * 1/300

Computational operations of penalties are carried out for all overdue days, taking into account holidays and weekends. Accruals begin to be made the next day after the payment deadline.

If the payment was made on the day of the final tax payment deadline, no penalty will be charged. This is explained by the fact that its accrual is possible only for the amount of debt.

If a citizen does not want to pay the tax amount to the budget, the NI has the right to impose penalties on the taxpayer or collect the debt with the property of the copyright holder. In some cases, copyright holders are subject to criminal penalties.

The tax inspectorate can legally impose a penalty and a fine on a citizen if it detects a delay, and send the taxpayer a corresponding notice. This notice is sent to the citizen within 90 days from the date of discovery of the debt. NI chooses the shipping method independently.

If there is evidence of intent to evade tax payment, and he pursued personal goals, then in addition to the main tax payment, he will have to pay a fine of 40% of this amount.

There are situations when the taxpayer has not made a payment for a valid reason. In such circumstances, the fine is 20% of the basic tax amount.

The taxpayer is required to pay all penalties within 8 days of receiving the tax demand.

However, NI quite often extends these deadlines, which is notified in a notification.

If the requirement is not fulfilled within the prescribed period, the NI has the opportunity to go to court and file a claim to collect the entire debt, including penalties at the expense of the citizen’s property.

It can be:

Cash deposits.
Cash.
Property leased for temporary use to tenants.
Other types of property.

Article 446 of the Code of Civil Procedure of the Russian Federation contains information, or rather, provides a list of property at the expense of which it is impossible to carry out collection.

Thus, from all the information written above, we can make an unambiguous conclusion that innovations in the Tax Code of the Russian Federation made it possible to increase the deadline for paying property taxes for the past 2015 by two months, which significantly affected the solvency of the copyright holders of apartments, houses, land plots and other buildings .

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