Why do you need a tax notice? What are the ways to receive a tax notice?

A tax notice allows us, ordinary citizens, to pay taxes on time and in full. Having received the receipt, know that in a month the payment deadline for the amount indicated in the document will come. If you never received a receipt, this does not mean that you were suddenly exempt from paying tax. This means that you will have to find the information you need on your own.

If there was no notification for a long time and you did not bother with the issue of payment, then the penalty, most likely, did not just accumulate, but overflowed like a spring stream. There is only one way out - to deal with the tax office. Maybe even before the trial. When entering into a dispute with the Federal Tax Service, it is better not to hesitate and contact a qualified lawyer who will help defend your rights.

Tax notice: what is it and why is it needed?

Tax notification is a way in which employees of the Federal Tax Service of Russia notify residents of the Russian Federation about everything related to making fiscal payments. This document contains:

• the amount of tax to be paid;
• object of taxation;
• tax base;
• tax payment deadline;
• information necessary to transfer the payment to the budget system of the Russian Federation.

The Federal Tax Service must send you a notification at least a month before the payment of a particular tax is due. The deadlines for each payment are different. For example, for property tax it is December 1 of the year following the reporting year. This means that you will receive a notification no later than November 1st.

But the tax office does not always notify. The following cases are exceptions:

• you are the holder of a tax preference - a deduction, a complete exemption from paying tax;
• the amount of taxes payable in your case is less than 100 rubles - exception: sending a tax notice in a calendar year, after which the opportunity to send the document is lost;
• you have a personal taxpayer account on the official website of the Federal Tax Service.

In all other cases, a tax notice will more or less likely catch up with you. If you have recently become the owner of a taxable property, and you have never received a notification and you have not paid the tax, then you should report this to the nearest branch of the Federal Tax Service. It is recommended to do the same if you are an experienced taxpayer, but were left without notification on time.

What taxes are included in the notice?

A tax payment notice is sent to the taxpayer when the responsibility for its calculation is assigned to the Federal Tax Service. Grounds: clause 2 of Art. 52 of the Tax Code of the Russian Federation.

• Property taxes on residential real estate and land plots.
• Transport tax.
• Personal income tax not withheld by the tax agent - the source of income payment.

Such income may include wages paid in goods, winnings, profits from investments, and others. Tax agents submit information about income to the Federal Tax Service and the taxpayer for the next year before March 1. Grounds: clause 5 of Art. 226, paragraph 14 of Art. 226.1 Tax Code of the Russian Federation.

Starting with income for 2021, personal income tax on bank interest will be included in the tax notice. Tax agents – Russian banks will submit information to the Federal Tax Service by February 1.

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Ways to receive tax notices

There are a number of ways to receive a tax notice. If you are an individual, then the notification can be obtained against signature at the Federal Tax Service branch where the individual is served. It can also be sent by registered mail. It would seem that this is more convenient than going to the Federal Tax Service yourself, but there is a nuance. The letter is considered received after 6 days from the date of sending, regardless of whether it actually reached you or not. A considerable percentage of disputes with the tax authorities occur precisely on this basis, as penalties for non-payment in the form of penalties begin to accrue.

Another option is to receive a notification from the tax office electronically if you have a qualified enhanced electronic signature. For information about what other advantages it provides and how to obtain it, read the article “How to make an electronic signature.”

It is convenient to receive a notification if you are a registered user on the Federal Tax Service website. In this case, it comes to you in your personal account. This occurs provided that you have not sent a notification to the authority about the need to receive tax documents on paper. You can register only by visiting any branch of the Federal Tax Service, where you will be given a registration card with a login and password.

Another electronic method of receipt is available to those authorized in the Unified Identification and Authentication System (USIA). In this case, the tax notification can be received through the Unified Portal of State Services.

A less common option for receiving a receipt from the Federal Tax Service is a visit to the MFC. However, not every center is able to provide this service, so it is recommended to find out in advance which branches in your city provide this (and whether they exist at all).

In fact, the main thing is to receive the document in a timely manner so that you can pay the tax and avoid the accrual of penalties. From this point of view, the best ways are where you take the initiative into your own hands: a visit to the Federal Tax Service or the MFC. The most convenient are, of course, remote methods. But keep in mind that contacting the tax office yourself is in your interests.

Sources:

Login to your personal account on the Federal Tax Service website

What mistakes are definitely not your mistakes

There are two types of errors that are interpreted in favor of the taxpayer:

• Violation of the right of the audited taxpayer (organization or individual entrepreneur) to participate in the consideration of materials during the audit, as well as failure to provide an opportunity to provide explanations on issues that arose during the audit.
• The tax authorities did not indicate the documents that served as the basis for the assessments.

One of the conditions for conducting an audit is that the tax authorities provide the auditee with the opportunity to participate in the consideration of the materials of this audit. And the Tax Code of the Russian Federation provides for the possibility of canceling a tax decision when applying to court or higher authorities, in the event that tax officials did not comply with the basic requirements for conducting an audit.

The basis for canceling a decision on an inspection is a violation of the essential conditions of the procedure for considering its materials. Such conditions include ensuring the taxpayer’s ability to:

• participate in the review of inspection materials personally or through a representative;
• provide explanations.

No tax

In regions where taxation of real estate is carried out based on inventory value , there may be no accruals for objects put into operation after 2013, since they do not have a tax base. For the first time, the tax will be charged to owners of objects in new buildings for the period when the region switches to a taxation system based on cadastral value.

In addition, the tax may not be assessed if the Federal Tax Service has not received information from the registration authorities about the emergence of ownership rights to taxable objects.

Let us remind you that the taxpayer has the obligation to report such cases once.

What to do if you transferred money to criminals

File a fraud report with the police. It’s not a fact that you will be welcome there, but you will be able to get your money back. However, if everyone does not give up on the lost funds, but turns to law enforcement agencies, this will increase the chance of uncovering the criminal scheme. Fraudsters rely on people’s inattention and laziness, because usually the amounts involved are insignificant.

By the way, in 2021 the deadline for paying taxes is December 2. From December 3, penalties will already be charged, so it’s better not to delay.

When will Russians receive tax notices in 2021?

In Russia, the annual distribution of tax notices has started for individuals to pay transport and land taxes, as well as property taxes. A total of 67.1 million such notifications will be sent. Of these, 44.6 million are on paper by registered mail, 22.5 million are in electronic form through taxpayers’ personal accounts.

Tax notices are addressed to owners of taxable property: vehicles, land plots, capital construction projects for the ownership period during 2021. The total amount of accruals in notifications amounted to RUB 299.2 billion. with an increase of 2% compared to last year.

The object is not yours

What should you do if the notice contains an item that you no longer own or even never owned? In this case, the tax authority will need to clarify the information from the registration authority.

To do this, you need a free form application. Indicate which notification (number and date) contains incorrect information and for which specific object - with the full address, cadastral number (or registration number - if you are specifying information on a car).

What's changing

The bottom line is that now organizations do not submit transport and land tax returns. And as of reporting for 2022, the filing of corporate property tax returns in relation to real estate, which is taxed at cadastral value, has been cancelled. Instead, legal entities receive messages from the tax authority about taxes calculated by them.

The corresponding changes to the Tax Code of the Russian Federation were made by Federal Law No. 305-FZ dated 07/02/2021.

Such a message can be requested from the tax authorities by submitting an application. From October 5, 2021, the form, filling procedure and electronic format were approved by the order of the Federal Tax Service of Russia dated July 09, 2021 No. ED-7-21/647 (KND 1150120). The new application form is almost no different from the previously recommended letter of the Federal Tax Service dated March 10, 2021 No. BS-4-21/3006.

The application has the opportunity to request a report on the organization's property tax. But in this part it can only be submitted from January 1, 2023 .

How can you pay taxes?

You can pay taxes in the following ways:

• through a bank branch, including through payment terminals owned by banks;
• through the electronic service of the Federal Tax Service of Russia “Taxpayer Personal Account for an Individual” on the website of the Federal Tax Service of Russia (if you have access to it);
• through the federal post office.

Saving

Thus, the Federal Tax Service will save 2.7 billion rubles on postal costs.
In turn, to implement the proposed changes, it will be necessary to allocate additional funds in the amount of 2.1 billion rubles for the purchase of equipment and strengthening of the LC infrastructure in connection with the planned threefold increase in the load, for carrying out measures for the mass “non-application” connection of taxpayers to the LC, as well as for the modernization of equipment used for mass printing of relevant documents from tax authorities.

These budgetary allocations will be one-time in nature, as noted in the explanatory note.

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The requirement to pay tax (penalties) is not invalidated, even if:

• tax payments transferred before the end of the tax period did not reach the budget due to problems of the bank, which the taxpayer should have known about (Resolution of the Arbitration Court of the Moscow District of June 14, 2017 N F05-7623/2017 in case N A40-197196/2016; Resolution of the Arbitration Court of the Central District dated February 26, 2016 N F10-236/2016 in case N A09-7408/2015);
• it erroneously indicated another decision of the tax authority (a decision with incorrect details) as the basis for recovery (Resolution of the Arbitration Court of the Volga-Vyatka District dated July 10, 2017 N F01-2626/2017 in case No. A11-6280/2016, Resolution of the Supreme Court of the Russian Federation dated 10.19.2017 No. 301-KG17-14696 refused to transfer case No. A11-6280/2016 to the Judicial Collegium for Economic Disputes of the Supreme Court of the Russian Federation for review of this decision in cassation proceedings).