Tax on existing property what to do. What to do if you have been assessed a property tax that does not exist. What to do if you receive a tax notice for previous years

14.06.2024

You will have to justify yourself in court that you are a law-abiding citizen of Russia. And if the Summons to appear in Court is sent to the old address and no one gives it to you, the Court may issue a Court Order to collect a non-existent debt from you.

Miraculously, it was written down in the tax office that I am the owner of the property. And then they sent me a tax, although I have nothing. I don’t even understand where the tax office got this information from. So what should I do? Go to the tax office and say that they made a mistake? Do I need to waste time?

By filling out a simple form, you need to point out errors to the tax authorities. At the same time, it is advisable to attach documents confirming that you are right - fortunately, the site allows you to attach images, text files, and PDF files.

Contact the court regarding ownership (in this case, lack of ownership) of the property, describing in detail the essence of the case and providing all documents confirming that you are not the owner of the property. If the court rules in your favor, the problem is solved.

Typically, an assessment on non-existent property is opened when the tax office sends a letter. A person finds that he must pay taxes on a property that he does not have title to.

This situation is unpleasant, but it allows you to quickly calculate the tax service’s error. It is much worse if a person does not receive a notification, but tax debt has been accumulating for years, although the person has nothing to do with this property.

Do not be mistaken that if receipts have not been received, the citizen is exempt from paying tax. It is his responsibility, on his own initiative, to interact with the tax office and report the acquisition or alienation of property, as well as notify the address to which notifications should be sent.

And even if the property owner sells his property, in respect of which the tax was not assessed or was calculated incorrectly, the tax authority will be able to collect the debt by recalculating for the last 3 years.

Penalties and fines for non-payment of taxes on notifications for previous tax periods are not accrued, since the obligation to pay taxes arises no earlier than the date of receipt of the notification. Starting from 01/01/2019, liability is provided for failure to report the presence of real estate or a vehicle in the form of a fine in the amount of 20% of the unpaid tax amount (clause 2.1 of article 23, clause 4 of article 57, clause 3 of article 129.1 Tax Code of the Russian Federation).

visiting the post office at your place of residence in order to clarify whether any letters have arrived in your name;
visiting the official website of the Federal Tax Service and “Personal Account” to find out if there are notifications there;
make a personal visit to the tax office to receive a notification in this format.

The amount of additional costs directly depends on how late the payment was.

With a fine in the established amounts. The most common measure of liability that is only found in Russia. The fine for non-payment of taxes, according to established rules, is established on an individual basis, but with some restrictions.

Its maximum duration is no more than a year.

With imprisonment. The extreme measure of liability that a taxpayer can incur. Imprisonment is proposed for 1 year.

Each of us pays several types of taxes. What to do if at some point there is no opportunity to pay tax? You can ask the tax authority to defer or pay taxes in installments if there is a good reason. According to tax legislation, such reasons for individuals include:

force majeure circumstances resulting in damage;
the possibility of bankruptcy as a result of a one-time tax payment cannot be ruled out;
property status does not allow paying tax at a time.

If the reason is regarded as valid, and there are no violations of tax legislation, the request for a deferment or installment payment of the tax will be granted. However, we must remember about the penalty that will be charged on the amount of tax and which will need to be paid along with it.

A citizen's debt for taxes and fees is generally subject to mandatory repayment. If this obligation is not fulfilled, the taxpayer will face serious legal consequences for violating tax laws.

Let's consider what such consequences may be if we are talking about non-payment of property tax. In what cases do individuals pay a fine (and for what property taxes)? A fine for non-payment of property tax (as well as other property taxes - transport and land) is imposed if a citizen has ignored the request from the Federal Tax Service to make the corresponding payment to the budget.

Therefore, an increase in invoices still occurs. Special cases But there is another scenario. What are the consequences of not paying taxes? According to the established rules, if this act is committed by prior conspiracy or on a large (especially large) scale, the punishment is more severe.

It is somewhat reminiscent of the liability of individuals for a similar act. Accordingly, you may encounter:

Cash payments. Fines range up to half a million. You can also lose 3 years of income.
Forced labor for a maximum of 5 years.

Imprisonment. Along with it, a taboo on activity is imposed.

If a pensioner has several real estate properties of the same category, he has the right annually to choose which of them the benefit should be applied to. The corresponding application must be sent before November 1 of the specified period.

Otherwise, the benefit will apply to the object designated in the past period. When such property is not designated at all by the pensioner himself, the authorized body automatically applies a benefit to the object for which the tax amount is the highest.

Otherwise, the actions of the tax authority will be considered illegal. Features of tax benefits for pensioners Taxation of pensioners has its own characteristics, in particular, in cases where a person did not report the arrival of retirement age and did not declare his entitlement to tax benefits. In this case, the pensioner has the right to a deduction.

However, after 2015, the obligation became linked to the cadastral value, the procedure for determining which was also modified. Now, when assessing property, all market factors are taken into account, and the value of the property is as close as possible to the market value, and locally, sometimes much higher. Citizens are required to pay taxes based on the specified value.

According to the legislation, the list of property that is taxed includes:

houses suitable for habitation;
residential premises inside low-rise and apartment buildings;
garage buildings, parking spaces;
complex real estate objects;
unfinished objects;
any buildings and structures registered in the cadastral register.

Why doesn't my apartment tax arrive? Further, we can assume that the tax authorities are currently in a rush and the workload is high. And so the distribution of payment slips was delayed a little. There is no need to panic until around the beginning of November.

Otherwise, you will have to somehow ensure that the property owner has the details for paying the receipt, and also that he knows the exact amount due to be deposited into the state treasury.

Another question that concerns citizens: why are taxes high? A privatized apartment, even the smallest one, will have to be assessed according to the rules established in Russia. According to the new calculation rules, payments for property will be based on the cadastral value of the property.

Why did the big apartment tax come? The cadastral value of the property is probably high. And therefore, payments require the payment of quite large amounts. The cadastral value of housing can be found in Rosreestr.

Accordingly, there is no need to be surprised by high taxes. The final amount, as already mentioned, is based on the cadastral value of the property. Therefore, for an apartment of the same size in different areas of the city and in different regions of the country you will have to pay different amounts.

The specified property taxes - in fact, property (that is, on residential real estate), transport and land, are subject to payment - subject to receipt of a notification from the Federal Tax Service, before December 1 of the year following the one for which the payment is calculated.

What kind of payment?

What payment are we talking about? This is the first question to which you should focus your attention. After all, taxes in Russia can be different. And not everyone receives one or another receipt. An apartment tax is the same as a property tax.

Typically, taxes come for apartments, rooms, dachas, houses, buildings, shares in the specified real estate. If the property does not have anything from the previously listed list, then there is no need to wonder why the apartment tax is not being received. This is normal.

System failure

But for the rest, payments should arrive. In any case, this is exactly the system of alerting citizens about upcoming payments that takes place in Russia. Why doesn't my apartment tax arrive?

The first scenario is a failure in the work of the relevant authorities. The thing is that if somewhere in the system of the specified organization this or that incident occurred, taxpayers may never receive a receipt for payment.

Not the time

Why don't my apartment taxes arrive? The next scenario is a situation that occurs more often. It has already been said that property tax is a mandatory payment, and an annual one.

As a rule, citizens receive tax receipts regarding property in the fall: from September to November. At the legislative level, it is possible to receive a payment no later than 30 days before the tax payment deadline.

They force me to pay for something I don’t have

A fine for non-payment of property tax (as well as other property taxes - transport and land) is imposed if a citizen has ignored the request from the Federal Tax Service to make the corresponding payment to the budget. Or he fulfilled it late. In this case, fines are almost always supplemented by penalties.

Subsequently, the amounts of tax arrears, penalties and fines may be collected in accordance with the procedure established by law.

Let’s take a closer look at what the Federal Tax Service’s algorithm of actions may be in case of overdue taxes.

First of all, you need to submit a written application to the Federal Tax Service, which is assigned to your rural settlement. Such an application must contain a requirement to submit documents on the basis of which the land tax is calculated and information that you are not the owner of the land plot, and also attach a copy of a certificate issued by the local administration of the rural settlement that the land plot was not provided to you.

Attention

Let’s take a closer look at what the Federal Tax Service’s algorithm of actions may be in case of overdue taxes. What will the Federal Tax Service do if there is a reason for a fine (penalty) for property tax? The specified property taxes - in fact, property (that is, on residential real estate), transport and land, are subject to payment - subject to receipt of a notification from the Federal Tax Service, before December 1 of the year following the one for which the payment is calculated. Moreover, if a notification from the Federal Tax Service did not arrive, although it should have (due to the fact that the citizen actually has taxable property), then the taxpayer needs to independently contact the department for clarification.

It is quite possible that the lack of notification is due to the Federal Tax Service not receiving information on taxable property.

We call the inspection

Perhaps these are all common reasons. Now it’s clear why the tax on an apartment or house does not arrive. What if it’s already November on the calendar, but still no payment? First of all, it is recommended to call the tax office of your area of residence.

If the time for mailing has not arrived, they say so. Then you can ask when you can expect a tax receipt. If department employees claim that there is no information about the house (sometimes it is missing for several years), then there is no need to pay without a receipt for the property. Otherwise, there is a high probability of debt.

Personal visit

You will have to take with you an identity card, certificates of ownership of real estate, a cadastral passport (preferably, but not required). It is also recommended to bring your Taxpayer Identification Number (if available) and SNILS.

What is the liability for failure to pay property taxes for individuals?

Repayment of tax debt through State Services Until the deadline for payment of property tax has passed, it can only be paid through the “Taxpayer’s Personal Account” on the Federal Tax Service website, to access which you can use a confirmed account from the State Services portal.

After December 1, 2017, unpaid property tax turns into a debt that can be repaid directly on the State Services website. To do this, on the start page, after logging in under your account, in the right part of the window, you must select the “Tax debt” item (available to all registered citizens who indicated their TIN during registration).

In general, taxation of pensioners has the following features:

if you contact the tax service late, tax benefits, and therefore deductions, are provided for the three previous years;
when owning real estate on a shared basis, only the share of the pensioner is exempt from the obligation, and the remaining owners of non-retirement age will pay in the general manner;
To receive a deduction, you can contact your employer if the pensioner is working.

In the case when a pensioner works several jobs, the tax authority will study each employer and determine which of them will pay the deduction and which will not. For this reason, before contacting an employer, you need to contact the tax office for a certificate of eligibility for a tax deduction. Any retired person has the right to receive benefits.

Punishment for non-payment of property tax for individuals is established according to the general rules of the Tax Code of the Russian Federation for all payments provided for therein. Sanctions for violation of established legislation are varied and can range from fines and penalties to recovery of amounts due by seizure of the debtor’s valuables and initiation of bankruptcy.

If you do not pay the tax for the apartment, first of all, a penalty will be charged. In accordance with Article 75 of the Tax Code of the Russian Federation, penalties are accrued from the next day after the day of violation and stop growing from the day the debt is repaid.

A separate penalty is assigned for each tax - for example, if you did not pay in 2016, your penalty will increase for this year, and if you did not pay for 2017, a second penalty will come into effect for this debt, etc.

Important!

A penalty is charged for each day of delay and depends on the amount of the original debt and the key rate of the Central Bank at the time of failure to pay.

The second sanction is a fine. According to Article 122 of the Tax Code of the Russian Federation, failure to pay property taxes by an individual threatens the payer with a fine of 20% to 40%, depending on the guilt - if the act was committed with intent, then the percentage is higher. The minimum fine in this case is 1,000 rubles.

Oleg Afanasyev was late on his payment from the Federal Tax Service. The payment amount was 1,500 rubles. Late payment of property taxes led to the issuance of a tax violation order and imposition of a fine.

Further, if the property tax is not paid on time and the violator ignores these security measures, the Federal Tax Service has the right to begin collecting debts forcibly - incl. in a lawsuit involving bailiffs.

According to Article 75 of the Tax Code of the Russian Federation, the penalty for non-payment of property tax for individuals is 1/300 of the key rate of the Central Bank, which was adopted on the date of accrual of the penalty. If you don't pay your property tax, it increases every day until the day the debt is settled.

Last year, Oleg Afanasyev ignored a notification from the Federal Tax Service for the amount of 1,000 rubles. He is going to pay last year’s debt along with the current one on November 15, but due to the move he has not received a new letter from the tax office and does not know what the amount of penalties accrued for almost a year is.

The penalty began to apply on December 2 last year and will grow until November 14, if Afanasyev actually pays off the budget on time. Thus, the period of delay was 347 days. The key rate of the Central Bank as of December 2 last year was 8.25%.

Calculation of penalties: 1,000 rubles × 1/300 × 8.25% × 347 days = 95 rubles.

As you can see, if you don’t pay tax on a house or other property, the annual penalty is not very large. However, you need to take into account the size of the tax - if it is 10,000, then the penalty will already be 950 rubles, and in a few years it will reach higher levels. It is necessary to take into account the fine - from 1,000 rubles.

The statute of limitations for paying property tax for individuals is graded depending on the actions that the Federal Tax Service can take against the violator:

according to the Tax Code of the Russian Federation, the statute of limitations for bringing a person to tax sanctions is 3 years from the date of violation - that is, fines and penalties can be imposed within 3 years; if in 3 years the total debt has not become more than 3,000 rubles;
The deadline for filing a claim in court is 6 months from the day when the amount of total arrears for taxes, penalties and fines exceeded 3,000 rubles.

If the claim is not filed with the court within the specified six months for a good reason, the Federal Tax Service can restore the statute of limitations for collecting property taxes - the decision on restoration is made by the court.

From now on it is clear why the tax on a privatized apartment does not arrive. Moreover, several tips for eliminating such an unpleasant situation are also known. But we don’t yet know how long it takes to pay property taxes. Everything is simple here too.

In 2016, all property owners must pay for their property by December 1, 2016, inclusive. This is exactly the deadline established in Russia in relation to property taxes. No exceptions or concessions. Temporary restrictions apply to all citizens.

New rules

Why doesn't my apartment tax arrive? 2016 is the period in which new rules regarding tax payments began to apply. What is it about? The thing is that not all property owners will receive receipts from the tax authorities.

Thus, since 2016, property tax payment receipts are available only to those who do not have an account on the State Services website. They can wait for the appropriate payment or apply to the tax office for it.

Payment Methods

From now on, it is clear why taxes for the apartment do not arrive, as well as what to do if there is no payment for a very long time. How is it proposed to pay property taxes? At the moment, each citizen himself chooses the optimal solution.

Among the proposals, the following methods are distinguished: payment by bank card, contacting the Sberbank cash desk (cash payment), using the “Payment for Government Services” portal, through the “Government Services” website, through an electronic wallet, through payment terminals (in cash) at the tax authorities.

Publication date: 10/31/2012 09:28 (archive)

Question 1:

I received a notice to pay taxes for 2011 and discovered that it incorrectly indicated the address of one of the taxable objects. What should I do in this situation: first pay the tax for an object at a non-existent address, and then deal with the tax authorities or send my comments to the inspectorate on a special form that contains a notification?

Melnikov V.V.

Answer:

Issues related to property taxes are very relevant today. Most residents of Mari El have already received tax notices of the new form, and there is not much time left before the deadline for paying property tax, land tax and transport tax.

So what should you do if you receive an incorrect tax notice (for example, the address, property listing, or vehicle capacity is incorrect)? Where to contact? Should I pay or wait for recalculation?

Of course, it is not worth paying the amount indicated in the erroneous notification. It is better to first settle your relationship with the tax office using the application that is attached to the tax notice. This innovation of the tax service is a kind of feedback from tax authorities to taxpayers, which will help jointly carry out a kind of “work on mistakes.”

The application has several sections in which you can provide information:

About objects that are reflected in the tax notice, but which are not in your property.

About those objects that belong to you by right of ownership, but for some reason they are not reflected in the tax notice, and, accordingly, tax is not assessed on them.

And finally, you can provide information about the taxable object in whose characteristics you discovered an error. For example, the number of horsepower of your car, the cadastral value of the land plot, and the inventory value of the property are incorrectly indicated.

The application must be sent to the tax office at the address specified in the notification.

Tax authorities will clarify the information specified in the application using their database, if necessary, contact the registration authorities that provided the information on the basis of which the tax was calculated, eliminate errors and recalculate the tax amount if the changes made affect it.

Question 2:
I received a notice to receive tax correspondence. The return address indicated in the postal notice is Nizhny Novgorod. What is this connected with?

Purtov A.V.

Answer:

Indeed, tax correspondence (notifications and receipts for payment of taxes) are sent by taxpayers by registered mail from Nizhny Novgorod. The fact is that files with tax notifications generated by the tax authorities of the republic are transferred to the Data Processing Center for the Nizhny Novgorod Region, where notifications and payment documents are centrally printed and sent through the postal offices of the Federal State Unitary Enterprise "Russian Post" by registered mail. That is why the return address is indicated on the postal notices that taxpayers receive: Nizhny Novgorod. So there is no need to be afraid of such notifications.

Mass mailing of tax notices began in June of this year, and the bulk of them have already reached their recipients. Residents of our republic must receive notifications by October 1. And we recommend receiving registered letters with tax notices in your post offices in a timely manner and not postponing the payment of taxes, but doing it in a timely manner.

As for the deadlines for paying so-called property taxes (including transport taxes), from this year they are as close as possible to each other, which is undoubtedly very convenient. The closer payment deadlines and the abolition of advance payments allowed the tax service to develop a single tax notice.

Citizens must pay property tax for 2011 no later than November 1, transport tax - no later than November 5, land tax - based on the deadlines established by the specific municipality on whose territory the land plot is located, but no later than November 1.

Question 3:
My grandson is a college student. Since 2003, after the death of his father, he has been my dependent. Does my grandson have to pay property taxes on his apartment?

Filimonov B.V.

Answer:

Taxation of property of individuals is carried out in accordance with the Law of the Russian Federation “On Taxes on Property of Individuals”. This document defines categories of citizens who are exempt from paying property tax for individuals. There are no tax benefits for orphans and children left without parental care.

Meanwhile, pensioners who receive state pensions are exempt from paying personal property taxes. There are various types of labor pensions, including a labor pension in the event of the loss of a breadwinner. Disabled family members of the deceased breadwinner who were dependent on him have the right to it. This includes children and grandchildren of the deceased breadwinner who are under 18 years of age, as well as full-time students in educational institutions, but no longer than until they reach the age of 23.

In addition, pensions are provided in the event of the loss of a breadwinner for disabled family members of certain categories of citizens (including their orphans and children without parental care).

Thus, children recognized as left without parental care, receiving survivors' pensions and having a pension certificate, have the right to be exempt from paying personal property taxes, like pensioners receiving pensions.

To take advantage of the right to property tax benefits, you need to submit a corresponding application and copies of documents confirming the right to this benefit to the tax office at the location of the taxable object (in your case, an apartment).

Question 4:

In 2011, I did not use my car due to its technical malfunction after an accident. Why was I charged transport tax, do I need to pay it or is it a mistake by the tax office?

Kondratyev B.L.

Answer:

To answer your question, we turn to the main Russian tax document. The Tax Code clearly establishes the definition of transport tax payers - these are the persons on whom vehicles recognized as the object of taxation are registered.

The objects of taxation with transport tax include a wide range of vehicles that are registered in the manner prescribed by Russian legislation: these are cars, motorcycles, scooters, buses, self-propelled machines and pneumatic and tracked mechanisms, airplanes, helicopters, motor ships, yachts, sailing ships, boats , snowmobiles, motor sleighs, motor boats, jet skis, towed vessels and other water and air vehicles.

Consequently, a citizen who owns a car is obliged to pay transport tax, regardless of whether he uses his vehicle or whether it is not in use due to its malfunction.

The obligation to pay transport tax ceases only after the vehicle is deregistered from the state registration with the traffic police.
Thus, in this case there was no error on the part of the tax inspectorate, which assessed the tax based on the information provided by the traffic police. The notification has arrived at the address and Boris needs to pay transport tax for 2011. Moreover, this, like all owners of vehicles in our republic, must be done no later than November 5. This is the deadline for payment established by regional legislation.
By the way, this year the deadlines for paying all property taxes - transport land and property taxes - are as close as possible to each other and fall at the beginning of November. Therefore, we recommend that owners of transport, real estate and land do not delay paying taxes until the last autumn month, but do it in advance.

Question 5:

My minor son, who recently turned seven years old, received a property tax notice. Naturally, the child does not have any income, should he pay tax?

Kushakova N.I.

Answer:

Today, many minor children have apartments or shares in them, which means that they are owners and, accordingly, payers of property taxes.

This norm is laid down in the Law of the Russian Federation “On taxes on property of individuals”, which states that property tax payers are the owners of property recognized as the object of taxation, that is, the owners of residential buildings, apartments, rooms, dachas, garages, other buildings, premises and structures, as well as shares in the right of common ownership of this property.

If the property is in common shared ownership, then each owner must pay property tax based on the size of his share.

The legislation exempts a number of categories of citizens from paying taxes, but minor children do not belong to these categories.

Minors aged fourteen to eighteen years make transactions with the written consent of their legal representatives - parents, adoptive parents or guardian. The exception is those transactions that they have the right to carry out independently.

But property liability for transactions of a young child is borne by his legal representatives, who, according to the Civil Code of the Russian Federation, are recognized as parents, adoptive parents or guardians.

Therefore, in the case of our radio listener, his parents are required to pay the property tax for individuals for their minor son.
The deadline for paying property taxes for 2011 is November 1st.

Question 6:
I am registered in Kirov, but currently live in Yoshkar-Ola. In 2011, I bought a car and registered it with the traffic police in Yoshkar-Ola. Which tax office (in Yoshkar-Ola or Kirov) should issue transport tax to me for payment?

Krasilov I.V.

To answer the question from radio listeners, we traditionally turn to the tax code, and we will do the same this time. The provisions of the main Russian tax document that relate to transport tax provide for its payment by taxpayers to the budget at the location of vehicles in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation.

In this case, the location of vehicles is recognized as the place of their state registration. Consequently, transport tax is calculated at the place of registration of the vehicle, in this case in Yoshkar-Ola.

The basis for paying the tax is a tax notice, which the inspectorate also sends to the location of the vehicle.

Based on the question, you still haven't received the notification. In this case, you need to contact the tax office in Yoshkar-Ola (Voznesenskaya St., 71) as soon as possible. A notice and receipt will be printed for you here. Please note that there is very little time left before the deadline for paying transport tax for 2011. It must be paid no later than November 5th.

The beginning of November also marks the deadline for paying land tax and personal property tax. There are only a few days left until November. Therefore, owners of transport, real estate and land plots who have not yet paid the appropriate taxes for 2011 need to hurry up so as not to add to the lists of debtors and not to feel the penalties provided for by law for late payment of taxes.

A few years ago, property taxes were ridiculous because they were calculated based on inventory – pennies – value. Now they have grown significantly. However, citizens are still entitled to some benefits, or rather, deductions.

“Pay your taxes and sleep well,” tax officials tell us. But experience shows that small tax debts do not significantly infringe on the rights of the taxpayer. No, we do not encourage readers to evade taxes. Let's try to tell you how to do it “without fanaticism.”

SOME THING AND SOME RAG

Without the slightest pleasure we have to admit: the tax screws are tightening ever tighter. Thus, just the other day, the chairman of the RF State Duma Committee on Budget and Taxes, Andrei Makarov, publicly admitted that the dynamics of tax collections for individuals is almost twice as high as the growth rate of wages.

More precisely, there is practically no growth in wages, but this does not prevent taxes from rising noticeably. For example, according to FinExpertiza, fees from individuals, that is, transport, land and property taxes, increased by 28% over three years - in total across the country to 225.2 billion rubles. against the previously collected 176.2 billion rubles.

Nevertheless, law-abiding citizens continue to pay taxes, including real estate tax, which is included in the Russian Federation under the general brand “property tax.”

The Federal Tax Service explains that for individuals, property tax is calculated by the tax authority, after which it sends a tax notice to their place of residence. Tax notices in 2018 were supposed to be sent to residents of Russia from April to November. “Many real estate owners mistakenly believe that if they have not received a notice from the tax service, then they do not need to pay property tax. This is not so,” tax officials emphasize.

Taxpayers are required to independently inform the tax office about the availability of real estate.

“For example, if an apartment was purchased in 2017, and no notifications were received regarding it, then information must be provided by December 31, 2018,” tax inspectors demand. “Therefore, if the notification is not received, the tax authorities recommend taking the initiative and contacting the inspectorate in person or through electronic services.”

Citizens who fail to submit such a report within the prescribed period are subject to fines in the amount of 20% of the unpaid tax amount.

WILL REASSESS EVERYTHING WITHOUT HURRY

At the same time, tax officials handed a “black mark” to owners of expensive housing. Starting this year, owners of properties valued at more than 300 million rubles are already paying the maximum – 2% of the cadastral value.

Let us add: in the spring of this year, a revision of the cadastral value was carried out in St. Petersburg. And it is quite obvious that from now on the city will not rush into revaluation.

According to the new rules, cadastral valuation will be carried out no more often than once every two years and no less than once every five years. But theoretically, officials promise, next year they will begin to explain to citizens online exactly what factors made up the final cost of the object.

If this is implemented, challenging the cadastral value will become much easier. Indeed, today the majority of owners are convinced that the cadastral price of their housing is unfairly inflated.

And one more important point. When determining the tax base for residential buildings, apartments and rooms, as well as residential buildings on land plots provided for personal subsidiary plots, dacha farming, vegetable gardening, gardening or for individual housing construction, deductions are applied.

In this case, the tax deduction (the amount by which the tax base is reduced) is applied to all residential properties that the taxpayer owns.

Thus, for residential buildings and residential buildings on land plots, a deduction is applied in the amount of the cadastral value of 50 square meters. m.

For apartments, the deduction is the cadastral value of 20 square meters. m, for rooms - cadastral value of 10 sq. m.

When calculating property tax for individuals, the tax authority applies the deduction automatically; no statements are required from the taxpayer.

BN Help

The calculation is based on the cadastral value of the property.

For residential buildings worth up to 5 million rubles. the tax rate is 0.1%.

Up to 10 million rubles. – 0.15%, up to 20 million rubles. – 0.2%, higher – 0.25%.

For apartments and rooms worth up to 7 million rubles. – 0.1%, up to 20 million rubles. – 0.15%, up to 30 million rubles. – 0.2%...

For garages and parking spaces - 0.3% of the cadastral value, and for unfinished construction projects - if housing is being built, 0.1%, if for another purpose, 0.5%.

True, an additional four-year transition period has been introduced, during which the tax is calculated with a reducing factor: in 2018 - 0.2; in 2019 – 0.4; in 2020 – 0.6; in 2021 – 0.8.

But from 2022, real estate tax will be calculated exclusively based on cadastral value.

WHILE THUNDERS ROLL OVER YOUR HEAD

Throughout Russia, a single deadline has been established for the payment of property taxes - no later than December 1. St. Petersburg residents have literally a few days left to pay property taxes. Otherwise…

“For the amount of arrears, a penalty will be charged for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation. In addition, the tax authority may send a notice to the debtor’s employer to collect the debt from wages, and also impose a restriction on travel outside the country,” tax officials threaten.

Meanwhile, lawyers explain, today a ban on traveling abroad is imposed if a debt is at least 30 thousand rubles. “Or this debt is more than 10 thousand rubles, but two months have passed since the end of the voluntary repayment period, and the debtor has not paid the payment,” the government services website clarifies. But deductions from wages do not begin immediately.

Thus, a slight violation of the tax payment deadlines does not threaten the debtor with anything special. Except, of course, for moral inconveniences.

The following are subject to taxation:

– apartments and rooms in new buildings and on the secondary market;

– dacha buildings used for personal purposes for dacha farming, gardening and storage of equipment;

– premises used for professional and creative activities;

– garages and parking spaces;

– shares in real estate;

– real estate complexes;

– unfinished construction projects;

– other types of real estate owned.

From the end of August to the end of October 2017, the Federal Tax Service sends out tax notices for 2016 to citizens. These are personal property tax (real estate), land tax and transport tax. They must be paid before December 1, 2017. As of December 2, tax authorities will begin to charge penalties, and the amount of the required payment will increase.

In the Belgorod region about 850 thousand citizens are the owners of real estate: houses, apartments, garages. 420 thousand own vehicles and about 525 thousand own land plots. The task of the tax service is to correctly calculate taxes for each citizen.

Could there be an error in the notification?

The tax authorities themselves admit that mistakes happen.

“We must understand that these mistakes are acceptable, given the large amount of information,” says the deputy head of the Federal Tax Service for the Belgorod region Sergey Chechin.

The fact is that tax authorities do not use their own databases, but primary source databases. For example, to calculate taxes on real estate and land, they use Rosreestr data, they learn about the presence of a car from the traffic police database, and if someone has their own plane in a hangar, from the Federal Air Transport Agency.

“With such a volume, it is possible that the dates for deregistration of the object were not indicated in a timely manner. The database may lag behind reality, and registration may be delayed. The cases may be different. All of them can be resolved, this is not a dead end situation,” Chechin assures.

How to fix?

If you received a tax notice in paper form, it will include special questionnaire for feedback from tax authorities. You can fill it out and indicate exactly where the inspection made a mistake. This paper can be sent to the Federal Tax Service by mail, submitted in person to the inspectorate at the location of the taxable objects, or scanned and sent electronically through the Federal Tax Service website.

You can do without this questionnaire. The easiest way is to send a message to the tax office via the Internet. This can be done both by owners of a personal account on the Federal Tax Service, and by those who have not yet registered on the site. There is a special service on the department’s website “Contact the Federal Tax Service of Russia”. By filling out a simple form, you need to point out errors to the tax authorities. At the same time, it is advisable to attach documents confirming that you are right - fortunately, the site allows you to attach images, text files, and PDF files.

If the tax authorities made a mistake in the address of your apartment or area, it is better to attach a copy (scan) of the document describing the property. If you have been assigned non-existent property, you will, of course, not be able to attach any documents. But you still need to inform the Federal Tax Service about this, and as soon as possible.

Tax authorities must respond to requests through the service within 30 days. You choose how the department will respond to you - in paper form by mail or electronically. e-mail.

There is another way to report an error in notifications - personally come to an appointment with the inspectorate. This conservative approach is perhaps the most time-consuming. But if you want to communicate in person, the Federal Tax Service will accept you.

What happens to the payment if the tax authorities made a mistake?

The Federal Tax Service must deliver a tax payment notice to you before Nov. 1, that is, one month before the payment date. As soon as you see that you have been charged something incorrectly, you need to contact the inspectorate as soon as possible. Then the tax office within 30 days without your participation, it will consider the application, request information from other departments and then give a response. You can either recalculate your payment or keep the original one.

If it turns out that there really was an error, you will be sent an updated tax notice with the correct calculation, according to which you will pay taxes. In this case, the payment deadline will shift from December 1, that is, you will have 30 days from the date of receipt of the new notification.

Sergey Shevchenko

But not every citizen will agree that he was unfairly recorded as a debtor, and if the amount of tax accumulated over three years allows the tax authority to go to court, you will agree that this is an even more unpleasant procedure. You will have to justify yourself in court that you are a law-abiding citizen of Russia. And if the Summons to appear in Court is sent to the old address and no one gives it to you, the Court may issue a Court Order to collect a non-existent debt from you. And then the bailiffs will come to you. You will have to appeal the Court's decision to a higher court, which again means time, money and nerves.

Property tax has arrived

What to do if they demand tax on non-existent property

I've received a property tax that doesn't exist, what should I do? Tax on non-existent property

They force me to pay for something I don’t have

First of all, you need to submit a written application to the Federal Tax Service, which is assigned to your rural settlement. Such an application must contain a requirement to submit documents on the basis of which the land tax is calculated and information that you are not the owner of the land plot, and also attach a copy of a certificate issued by the local administration of the rural settlement that the land plot was not provided to you.

I received a property tax that I don't have.

Typically, an assessment on non-existent property is opened when the tax office sends a letter. A person finds that he must pay taxes on a property that he does not have title to. This situation is unpleasant, but it allows you to quickly calculate the tax service’s error. It is much worse if a person does not receive a notification, but tax debt has been accumulating for years, although the person has nothing to do with this property.

What to do if you haven’t received your property tax calculation

The apartment has been sold, but taxes continue to accrue on it

pp. 10 and 11 art. 5 of Law 2003-1 state that prosecution of individuals for non-payment of property tax or recalculation of the amount of debt is possible only for the last three years preceding the notification to the citizen from the tax office. And even if the property owner sells his property, in respect of which the tax was not assessed or was calculated incorrectly, the tax authority will be able to collect the debt by recalculating for the last 3 years.

What to do if you receive a tax notice for previous years

Reasons for the lack of apartment tax: why it doesn’t come

visiting the post office at your place of residence in order to clarify whether any letters have arrived in your name;
visiting the official website of the Federal Tax Service and “Personal Account” to find out if there are notifications there;
make a personal visit to the tax office to receive a notification in this format.