Marina Kostina, senior legal adviser at Legal Services Center LLC, answers:
The terms and procedure for paying taxes are established by Art. 409 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation). The same article determines that tax is paid on the basis of a notification sent to the citizen by the tax authority. The notification contains information about the amount of payment and the timing of its payment. The document must be sent to the citizen-taxpayer no later than a month before the payment date, and contain accruals for no more than three tax periods.
From when do you have to pay property taxes?
What services must I pay before registering the rights to an apartment?
Situations when notifications to citizens are not received within the period established by law are not uncommon. There may be several reasons for this: a failure in the computer programs of a government agency, a delay in delivery of a document due to the fault of the post office, and so on. However, the citizen must pay the tax even if the notification is not received.
How to find out about debt? The Federal Tax Service recommends the following methods for taxpayers:
- use the tax authority’s “Taxpayer Personal Account” service;
- obtain information by accessing the “Find out your debt” service on the “State Services” portal;
- check the availability of data on your debts in the data bank of enforcement proceedings of the FSSP.
How to pay off a debt? On the Federal Tax Service website you can not only find out about the debt, but also pay it off in the taxpayer’s personal account. To pay electronically, you need to select a bank from the list offered on the website; To pay in cash, you need to generate and print a receipt and pay it at the bank. Also, information about the debt and a payment document for its payment can be obtained from the Federal Tax Service office at the location of the property.
If a citizen still does not receive tax payment notifications from the tax authority, this does not mean that he is exempt from payments for the period when notifications did not arrive. According to clause 2.1 of Art. 23. Tax Code of the Russian Federation, citizens are obliged to report taxable objects to the tax service if they have not received a notification and have not paid tax for the period of ownership. For failure to submit the specified message, the citizen faces sanctions provided for in paragraph 3 of Art. 129.1. Tax Code of the Russian Federation, namely a fine of 20% of the amount of unpaid tax for an object for which information was not provided to the government agency.
If measures are not taken in this situation, sanctions against a taxpayer who has not fulfilled the statutory obligation will increase. In addition, the tax authority has the right to go to court to collect tax debts.
To pay the tax, a citizen needs to contact his department of the Federal Tax Service with a message about the availability of real estate with the attachment of title documents, receive a tax notice and pay the amount indicated in them in a convenient way.
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Summary
- The apartment has a mortgage, the property (apartment) tax does not arrive, do I have to pay tax?
- The tax on the apartment does not arrive, it was privatized 5 years ago, what does this mean?
- I don't receive my apartment tax. The apartment was purchased with a mortgage. What to do?
- I have owned an apartment for two years now. Why doesn't my apartment tax arrive?
- I bought an apartment in 2014 and never received property taxes. Why?
- My mother is 63 years old. Why is my 11-year-old son not receiving property taxes for his apartment?
- The apartment tax has not arrived for 11 years, what should I do?
- Land tax is not coming
- Property taxes are not coming
- House tax is not coming
- The apartment tax has not arrived
- Apartment tax is not coming, what should I do?
Questions
1. The apartment has a mortgage, the property (apartment) tax does not arrive, do I have to pay the tax?
1.1. Good afternoon. If you are the owner of property (apartment), then you need to pay tax. So that you do not have debts, it is better for you to contact the tax office and find out why the tax is not coming to you.
1.2. Property owners must pay property taxes. Therefore, you will have to pay tax. Contact the tax office at your place of residence.
1.4. Hello! In general, it is the responsibility of the tax office to send a notice of tax payment, so you don’t have to worry, they may only require payment for the last 3 tax periods. Sometimes they send it right away, 3 years in advance. Tax Code of the Russian Federation Article 32. Responsibilities of tax authorities 1. Tax authorities are obliged to: . 4) inform free of charge (including in writing) taxpayers, payers of fees and tax agents about current taxes and fees, legislation on taxes and fees and normative legal acts adopted in accordance with it, the procedure for calculating and paying taxes and fees, rights and the responsibilities of taxpayers, fee payers and tax agents, the powers of tax authorities and their officials, as well as submit tax return (calculation) forms and explain the procedure for filling them out;
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2. The tax on the apartment does not arrive, it was privatized 5 years ago, what does this mean?
2.1. Hello, please contact the Internal Revenue Service and clarify why there are no notifications. Otherwise, the debt may be collected in court. Good luck and all the best
2.2. Good evening! If the tax office does not send a request, you can personally contact the tax office and receive it. If there is a tax debt, it can be collected in court. All the best and thank you for visiting the site!
2.3. Whether a tax notice was sent. Due to the fact that if a tax notice has been sent and you do not pay, a debt may arise and penalties may be assessed. Because The fact that you did not receive a notice does not exempt you from paying tax. Based on the above, I advise you to go to the tax office and find out if you have a debt and whether tax notices have been sent. But remember: “Not knowing the law does not exempt you from responsibility.”
3. I don’t receive my apartment tax. The apartment was purchased with a mortgage. What to do?
3.1. Good afternoon It is better for you to contact the tax office and not wait, otherwise there may be a delay and a penalty, so ask for a receipt to pay the tax.
4. I have owned an apartment for two years now. Why doesn't my apartment tax arrive?
4.1. Hello! There may be some kind of glitch in the tax program. Have you looked at your personal account and are there any accruals? Or maybe the receipts just don’t arrive. In any case, it is better to inform that you have property, otherwise they will then send you a tax for the entire period of ownership.
5. I bought an apartment in 2014 and never received property taxes. Why?
5.1. Inexplicably. Either there was some kind of technical glitch, or they sent it but it didn’t arrive, or they simply didn’t send it. You need to find out with the tax office if you really want to pay.
6. My mother is 63 years old. Why is my 11-year-old son not receiving property taxes for his apartment?
6.1. Who doesn't come? Which one is the owner?
7. The apartment tax has not arrived for 11 years, what should I do?
7.1. Contact the tax office at the location of the apartment.
8. I have never received any receipts for real estate payments, although the apartment is listed in my personal tax account and there is no debt either. There was a tax on cars and land. Do I need to contact the tax office to have property taxes assessed?
8.1. If you have a personal taxpayer account, then nothing will arrive in paper form. If you are not exempt from paying apartment tax (benefits, for example), then it is better to find out why the tax is not charged, so that later for several years it will not be charged immediately.
9. Purchased a car under a purchase and sale agreement. I didn’t re-register it in my name after the 10-day period expired due to the fact that I sold the apartment and hadn’t registered in the new one yet. No registration. Got one fine. The previous owner calls and threatens to submit the car for recycling. They say the fines come, he pays tax for her every day. What should I do? Is it worth paying a fine (I think I heard that fines will be redirected)
9.1. You better pay the fine.
9.2. Fines will not be redirected. And the lack of registration in a new apartment cannot be an excuse. The previous registration is valid.
10. Question on housing and land legislation. In 1985, we bought a house with land. The house was designated as emergency housing, and we were in line to receive an apartment. We were given an apartment in 1991 in exchange for documents for this house. But the house tax is still coming. Is it possible to restore the ownership documents of a house with a plot of land? If not, how can you avoid paying taxes on this house for life?
10.1. Order an extract from the Unified State Register of Ownership of the specified house with land (the tax office must take information from this register). If you have a registered right, you need to eliminate this inaccuracy - bring documents about the exchange to Rosreestr.
11. My mother, at the age of 84, is the sole owner of her apartment. By law, pensioners are exempt from paying property taxes. I started checking her receipts - it turned out that there were payments based on receipts that arrived in the mailbox. No further payments were made. Is the tax office obligated, upon a statement of illegal payment, to return the money paid and not demand payment for other receipts? Why do tax officials send receipts without checking the age of the owner?
11.1. Why tax notices are sent to pensioners will be answered by the tax office. Lawyers are not responsible for the Federal Tax Service. You can get your tax paid for the last three years back.
12. The apartment is divided into shares for parents and children, do not taxes come on the children’s shares? The tax office sent an answer that taxpayers are individuals. persons who have ownership rights to property. But don’t children have property rights, because they have their own share in the property?
This obligation begins from the month in which ownership rights arose, and in the case of transfer of real estate by inheritance - from the moment the inheritance is opened, that is, the day of death of the testator.
The norms of the above Law and part one of the Tax Code of the Russian Federation determine that the tax is calculated by the tax authority, and its payment is carried out by the taxpayer on the basis of a tax notice, which must be transmitted to him by the tax authority no later than 30 days before the due date for payment of the tax.
From the provisions of part one of the Tax Code of the Russian Federation and the Civil Code of the Russian Federation it follows that the obligations to pay property tax for minor children who own property subject to taxation are fulfilled by their parents
(adoptive parents, guardians, trustees) as legal representatives.
It should be borne in mind that the list of categories of taxpayers exempt from paying property tax for individuals in accordance with federal legislation may be expanded, since the right to establish benefits for certain categories of taxpayers in terms of local taxes is vested in the representative bodies of municipalities. For example, in a city the following may be exempt from property tax:
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• minor children who are dependent on citizens who have three or more minor children as their dependents;
• orphans and children left without parental care;
• persons from among orphans and children left without parental care, aged 18 to 23 years.
13. There is an apartment purchased in the 90s. Then there was no Rosreestr yet, only BTI. It was never registered in Rosreestr, because... There was no particular need somehow. Accordingly, there is no tax on it. How to legalize it at the tax office and what tax penalties may there be?
13.1. Hello! Contact Rosreestr or MFC to enter information into the Unified State Register. Tax debts can only be collected for the last three years.
13.2. Good afternoon When you sell it, it will be registered. It is not your fault that information about your property is not provided to the tax office. Therefore, taxes can be collected from you only within the limitation period.
Answered by lawyer, K. Yu. n. Yulia Verbitskaya:
You should definitely contact the tax office. By presenting your passport and TIN, you will be able to obtain the necessary information. The tax officer will also print out a duplicate payment receipt for you, which you can present at any bank and make payment. It is important to understand that the obligation to notify the tax service about the absence of receipts for payment of real estate taxes is the responsibility of the citizen who owns the property. If you do not do this and do not pay the tax, then in the future you will have to pay not only taxes for all missed periods, but also fines (penalties).
However, you can also clarify the amount of the property contribution due for payment remotely, via the Internet. There are several convenient resources for this: the official website of the tax service, the State Services portal, Sberbank’s personal account, etc.
Should a pensioner pay taxes on a share in 2 apartments?
Why are they collecting for major repairs already 3 years after the completion of the new building?
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. These accruals are sent to all property owners. This is an annual payment that must be paid.
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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.
