Taxes are mandatory payments calculated into the budget. Residents of the Russian Federation are required to make a certain payment annually for the property they own.
The objects of taxation include residential and commercial premises, vehicles and other property. In order to know the correct amount required to pay to the budget and not lead the situation to the accrual of penalties and fines, you must be competent in this matter.
Ways to obtain information about the amount of property tax
Tax rates when calculating property taxes are different, so the issue of real estate taxation always remains relevant. Today, there are many ways to find out your debt and even print a receipt online.
It is enough to use Internet resources by going to the official website gosuslugi.ru and perform a number of simple steps:
- go to the registration section to enter personal data, including full name and Taxpayer Identification Number;
- obtain personal data, including login and password.
The same actions are carried out on the official website of the tax office in your personal account.
Thus, the taxpayer receives the following benefits:
- the ability to print a receipt after receiving a notification or losing it;
- pay debt online by debiting funds from any bank card;
- constant control of your payments;
- quick resolution of disputes regarding incorrect tax calculation.
In order to find out the amount of property tax and clarify the ownership of a specific property, it is enough to call the state tax inspector, who will be able to provide advice over the telephone.
The taxpayer must provide personal information and the address of the location of the property at which the tax or penalty is to be calculated. You can also go in person to the tax office at your place of registration to receive a receipt for payment.
If property tax has not been paid for a long time, then I can transfer the responsibility for collecting it to the Bailiff Service.
On the official website of the FSSP, just go to the “Bank of Enforcement Proceedings”, enter your full name, place of registration and date of birth. The database will show enforcement proceedings already initiated against the taxpayer if he has not paid taxes on time.
New tax calculation procedure
From 2020, property taxes will be calculated according to a new scheme, and this will concern, first of all, the cadastral value of land. Thus, until 2020, the tax will increase by 20%.
In each region of Russia, a single rate is established, amounting to 0.1 percent of the cadastral value. The payment amount will vary depending on the type of residential property, including houses, unfinished construction and even garages.
You can read the approximate cost of the tax yourself using the online calculator https://www.calc.ru/kalkulyator-nalogov.
To correctly calculate property tax, it is important to know a few useful tips:
- You can find out the cadastral value of the property on the Rosreestr website , where you should go to the electronic services section and enter the cadastral number assigned to the property you own;
- the area of the apartment , which is not taxed, helps to reduce the cadastral value;
- the resulting amount should be multiplied by 0.1% to obtain the total amount of property tax payable to the budget.
How to pay taxes through government services
ATTENTION! In according with Article 45 Tax Code of the Russian Federation, the taxpayer is obligated independently, that is from his own The account in bank for payment of taxes, fees for other individuals their obligation will not be recognized fulfilled! Please check Last name, First name, Middle name (if available) and Taxpayer INN.
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In our example we will show how to pay tax on property individuals using the government services portal, but you can choose a convenient payment method for you. By following these instructions, you can pay online taxes assessed to you in the current tax period.
Taxpayer Notice
A person in the Russian Federation who owns property regularly receives a letter from the tax authorities about the need to make the next payment. The tax notice must contain specific data and be drawn up in accordance with the approved form (Federal Tax Service of Russia dated December 25, 2014 No. ММВ-7-11/673.)
This document must contain the following information:
- the size of the tax base indicating the rate;
- owner's share;
- final amount for tax payment;
- date of payment.
The notification to the taxpayer is generated by tax service specialists and sent to them in the form of a notification letter at the location of the property or residence of the taxpayer.
The document can also be issued in person against signature or via telecommunication channels.
There are certain rules for delivery and fulfillment of notification obligations:
- the amount of tax indicated in the payment document is subject to mandatory payment to the budget;
- in case of failure to fulfill its obligations, the tax inspectorate imposes penalties and fines with the subsequent transfer of payment obligations to the FSSP;
- according to paragraph 2 of Art. 52 and paragraph 6 of Art. 6.1 of the Tax Code of the Russian Federation, the document is served no later than 30 working days before the due date for payment of property tax;
- notification is sent no more than three years ago;
- the taxpayer can apply to the inspectorate to receive a duplicate of the notice if it is lost.
Once a letter is sent from the tax office, it is considered received after six working days. As a rule, the inspection is not obliged to try to serve the document in person, so the first step is to send a notification via TKS automatically immediately after it is generated in the program, then by mail.
When receiving a notification in electronic form, the date of receipt of the document is considered to be the taxpayer’s official confirmation of uploading the documentation through the “Personal Account”.
What is property tax
Property tax is a payment to the government for the ownership of real estate.
You bought an apartment, registered it in your name - now you are the owner and you have real estate. You have to pay for the right to own it. More properties mean more tax liabilities. Real estate tax is assessed once a year by the Federal Tax Service: in the second half of the year, it charges fees for properties that you owned in the previous reporting period. The Federal Tax Service generates a tax notice - a receipt - indicating what and how much to pay, and sends it to the owner.
If you have a personal account on the tax website, by default you will not receive any notifications by mail. In order for them to arrive by mail, you need a paper delivery application. After registering in your personal account, you can choose whether to continue receiving paper receipts for debt by mail or refuse.
Payment deadlines
Any payment document has a specific execution date. If the taxpayer fails to fulfill his obligations, he risks an increase in the payment amount due to accrued fines and penalties for each day of delay.
For the convenience of the taxpayer, a payment receipt containing all the necessary details for transferring money is sent along with the notification.
The main thing is to check your Taxpayer Identification Number, enter your last name and initial, enter the date of payment and signature.
The official due date for property taxes is October 1, when taxes for the previous year are paid.
Writing off taxes is an impossible procedure, so any delay in paying taxes will only increase the amount, but will not eliminate it.
If the deadline for payment of property tax falls on a weekend or holiday, then the tax must be paid on the next business day. If the payment notice arrives after the deadline for payment of property taxes, then the accrued penalties will be considered invalid.
The obligation to pay tax begins after the taxpayer receives a tax notice, which must arrive no later than 30 days before the last payment date.
However, if the tax was not paid by October 1, then all accrued fines must be paid.
You can make a payment in several ways:
- by transferring to the bank using the details specified in the receipt;
- through the cash desk of post offices;
- through any bank that allows tax payments.
Citizens' tax payments must be accepted at all bank and post offices without charging additional fees. Transferring money to the budget is a free service.
To confirm the transaction, the taxpayer must receive a receipt or check order with the relevant details and the correct amount. The form of the form for each financial institution is determined by the Ministry of Finance of Russia.
The penalty will be based on the amount of unpaid tax and calendar days of delay.
When these two indicators are multiplied by 1/300 of the refinancing rate, the amount of arrears that is subject to mandatory payment to the budget will be obtained.
Regardless of weekends, holidays or working days, the penalty will be calculated daily. As soon as the payment is executed on behalf of the inspectorate, no penalty will be charged.
For malicious tax evasion, the taxpayer may be brought to administrative and criminal liability. If arrears are detected, the regulatory authorities, within three months, formulate a demand for collection of the resulting debt. The document is delivered in person against receipt, by registered mail with notification, or by TKS.
Penalties are:
- 20% of the unpaid amount;
- 40% for intentional non-payment of tax.
Upon receipt of the request, the tax must be paid to the budget within 8 working days. If this deadline is violated, the tax inspectorate has the right to seize the bank account, transfer the case to the FSSP, and collect the debt from other property, in accordance with Art. 446 Code of Civil Procedure of the Russian Federation.
The tax inspectorate has the right to go to court if the amount of debt exceeds 3,000 rubles, but the period for filing a claim cannot exceed six months.
The procedure for obtaining access to the public services portal
It is possible to pay tax for an apartment or other housing, as required by the current tax regime, through government services only if you receive full access to the portal. You can get it as follows:
- go to the official website of the portal;
- find the registration form that will be next to the authorization;
Registration on State Services - fill in all the necessary data, including passport and SNILS data. The system can determine the TIN independently using a publicly available database;
- choose a method of identity authorization (via mail or visiting a certification center);
- obtain login and password using the chosen method;
- Login to the site using the received details.
Authorization through a personal visit to the center will be much faster. You will need to go in and order a letter with your login and password, which will be sent by letter. When issuing a letter, you will need an identity document, otherwise Russian Post employees will not give it back. The information received is used to log into the site, after which the account is considered confirmed.
A faster option is to confirm your identity through a certification center. You can do this by visiting any of them. Often they are located in the MFC, where you will need to contact. The complete list can be found online. The citizen’s identity will be verified, after which he will receive data to use the portal, where he will be able to pay property taxes, as well as receive other services.
Determination of tax based on cadastral value
Starting from 2020, the procedure for calculating property tax changes slightly:
- the rate fluctuates between 0.1-2%
- the lowest charges are observed for residential apartments and private houses, as well as garages, single complexes, parking spaces and unfinished buildings;
- deductions are provided for 50 square meters of the total area of the house, 20 meters of the entire apartment and 10 meters of a separate room;
- Veterans, Chernobyl victims, Heroes of Russia and other categories of citizens are entitled to benefits.
Cadastral value is the conditional price of housing, which includes many factors, including:
- year of construction of the building where the apartment is located;
- cost of one square meter of area;
- the economic situation at the location of the housing;
- presence or absence of infrastructure.
To calculate property tax, you need to know the exact cadastral value of your home. The taxpayer can be helped with this by making a request to Rosreestr , intermediary firms, or by personally visiting the State Services website.
If you disagree with the cadastral assessment of the value of housing, the taxpayer has the right to file a lawsuit to appeal the cadastral value. The exact value of all indicators will allow you to obtain reliable data and pay the required amount to the budget, avoiding the accrual of arrears and other penalties. You can always control your payments using the official website of the Federal Tax Service.
Who is the payer of land tax
According to the Tax Code of the Russian Federation, a tax for the use of a plot of land in the Moskovsky settlement is charged on each plot that is owned by a legal entity. Citizens are taxpayers if they own land with the following rights:
- unlimited use;
- property;
- lifelong ownership as an heir.
If the land plot is transferred by the owner to other individuals or commercial organizations free of charge or under a lease agreement, tax is not charged.
Division of property during divorce in the Moskovsky settlement in 2020
Center for Public Services “My Documents” – Moscow
Establishment
| Establishment | State budgetary institution "Multifunctional center for the provision of state and municipal services in the settlement of Moskovsky, Novomoskovsky administrative district of the city of Moscow" |
| Area | |
| Working hours | daily: from 08:00 to 20:00 |
| Phone numbers | +7 |
| In what region | Moscow |
| Organization website | https://md.mos.ru |
| Organization address | Moscow, Moskovsky settlement, 3rd microdistrict, 21 |
Who will receive paternal capital for the Moskovsky settlement in 2020
