With the approaching start date for paying taxes for last year, Russians are wondering whether in 2021 they will send a letter from the tax office with information about the payment of these same taxes on personal property, land and transport taxes. Since today everything is becoming electronic, those citizens of our country who do not keep up with young people are worried that tax notices will no longer be sent by mail, and they can only be found on the State Services portal or in the personal account of the Federal Tax Service.
When will the tax notice be sent by regular mail in 2021?
The responsibility for the annual calculation of transport tax, land tax, personal property tax and personal income tax for individual taxpayers (in relation to a number of incomes for which personal income tax is not withheld) is assigned to the tax authorities (Article 52 of the Tax Code of the Russian Federation).
In this regard, the tax authorities, no later than 30 days before the due date for payment of the above taxes, send tax notices to individual taxpayers for payment of taxes.
The tax notice form was approved by Order of the Federal Tax Service of Russia dated September 7, 2016 No. ММВ-7-11/ [email protected] (as amended) and includes information for paying the taxes specified in it (QR code, bar code, UIN, bank payment details) .
When will the notification be sent this year? SNU will be sent to owners of taxable objects by the tax authorities (posted in the taxpayer’s personal account for individuals) no later than 30 days before the tax payment deadline of December 1, 2021.
Additional reasons for refusal
In accordance with paragraph 142 of the said Administrative Regulations, the Federal Tax Service issues a refusal in relation to documents that do not contain mandatory details. The rule applies to paper and electronic reporting equally.
Details for individual entrepreneurs include full full name.
LLCs must indicate:
- Name;
- TIN;
- type of reporting (primary, adjustment);
- name of the Federal Tax Service where the document is submitted.
Also, the declaration from the LLC must contain the signatures of persons who are authorized to confirm the completeness and accuracy of the submitted data.
This completes the list of legal grounds for refusal. But sometimes tax authorities refuse to accept them, citing other reasons.
What to do if the postal notification from the Federal Tax Service has not arrived?
Tax notices are not sent by mail on paper in the following cases:
— the presence of a tax benefit, tax deduction, other grounds established by law that completely exempt the owner of the taxable object from paying tax;
- if the total amount of taxes reflected in the tax notice is less than 100 rubles, with the exception of the case of sending a tax notice in a calendar year, after which the tax authority loses the opportunity to send a tax notice
— the taxpayer is a user of the Internet service of the Federal Tax Service of Russia - the taxpayer’s personal account and has not sent a notification to the tax authority about the need to receive tax documents on paper.
In other cases, if a tax notice for the period of ownership of taxable real estate or a vehicle has not been received by November 1, it is advisable for the taxpayer to contact the tax office or send information through the “Personal Account of the Taxpayer” or using the Internet service “Contact the Federal Tax Service of Russia.”
How to pay personal property tax if there is no receipt
The absence of a tax notice is not a reason (or an excuse) for tax evasion. To pay accrued debt without a receipt, you can use one of the following methods:
- In the taxpayer’s personal account using the “Payment of taxes for individuals” service - on the website or in the mobile application of the Federal Tax Service, you can generate a receipt for payment at the bank or immediately pay by card online without commission. You can pay not only for yourself, but also for third parties. For example, a husband may pay taxes for his wife.
In 2021, it became possible to pay taxes in advance: a citizen can transfer any amount to his balance in his personal account. When the time comes to pay property taxes, the tax office will independently write off the required amount from the balance sheet.
- After December 1, unpaid property tax turns into a debt that can be repaid directly through State Services (the option is available to all citizens registered on the portal who have indicated their TIN). If there is a tax debt, a corresponding message will be displayed in your personal account. To pay, you need to click on the appropriate item, after which an invoice will be issued. On State Services you can also make payments for third parties. Once the payment is completed, the debt notification will automatically disappear from the main screen.
- You can check your debt and pay your apartment tax using the Yandex.Money (YuMoney) service. To do this, go to the “Payment for services” section and select “Taxes”. Then you need to enter your Taxpayer Identification Number. It can be found out by passport data through a special service on the Federal Tax Service website - “Find out TIN”. After clicking the “Check” button, information will appear about the presence of debt on property taxes or their absence. You can pay the debt using funds available on your electronic wallet or from a bank card linked to it. There is no transfer fee.
It is impossible to pay taxes on time in this way; the service allows you to find out and pay only the debt that has already accumulated (that is, this method can only be useful after December 1).
- Citizens can pay taxes without a receipt through a bank. Using a mobile application or on the website of a credit institution, you can find out your debt by TIN number and pay it immediately. This option is available to clients of Sberbank, Tinkoff Bank, VTB, B&N Bank.
Read answers to other popular questions
The tax office has begun sending out tax receipts for 2020
The Federal Tax Service has begun sending out notifications for the payment of transport and land taxes, as well as property taxes, by individuals. At the same time, in 2021 the calculation procedure has changed slightly, the press service of the Federal Tax Service reported. Thus, to calculate transport tax, a new list of passenger cars with an average cost of three million rubles for 2020 will be used, posted on the website of the Ministry of Industry and Trade. It additionally included such models as Mazda CX-9, Honda Pilot, Chrysler Pacifica, Jeep Wrangler, Jeep Grand Cherokee.
In addition, for land tax in a number of regions, new results of the state cadastral valuation of land, which will come into force in 2021, will be applied. They can be viewed by receiving an extract from the Unified State Register of Real Estate at the MFC or on the Rosreestr website.
Another innovation concerns the property of individuals. In all regions (except Sevastopol), the cadastral value of real estate will be used as the tax base. At the same time, reduction factors are used to calculate the tax.
When the tax office does not have the right to refuse to accept a declaration
Among the grounds that employees of the Federal Tax Service cannot use to refuse to accept reports are the following reasons:
- the organization has signs of dishonesty;
- there are debts on taxes and insurance contributions;
- the company is registered at a mass address;
- there are clerical errors and inaccuracies in the declaration;
- the tax base is presented in an underestimated form.
Tax authorities receive the right to assess the integrity of a business and verify calculations only when conducting a desk audit. These powers do not apply to tax inspectors. For this reason, the listed grounds cannot be an obstacle to submitting reports.
Also, tax authorities are not authorized to cancel submitted reports. If the delivery rules are not followed, the inspector must inform the organization or individual entrepreneur that the declaration has not been accepted and set a deadline for its correction.
To pay or not?
Perhaps all known situations with the absence of tax notifications have already been studied. But how should a taxpayer behave? And do you need to think about paying taxes if there are no receipts?
As already mentioned, the absence of payment receipts does not relieve the taxpayer of responsibility for paying taxes. It follows that the money must be transferred to the state treasury. It’s just difficult to do this without a receipt. That is why you need to know how to act in a particular case.
Let's go to the tax office
Just keep in mind that Federal Tax Service employees do not always provide the necessary information over the phone. Typically, tax employees report system failures and the status of notifications. But more accurate information will have to be clarified in person.
The citizen must take with him an identity card (preferably a passport) and SNILS. There is no need to present the TIN, but if the taxpayer has this document, you can take it with you.
During a personal visit to the Federal Tax Service, you will not only be able to find out about the status of notification distribution, but also receive a receipt for paying the tax, even if you have profiles on the Federal Tax Service website and GosZhdite, you must first try to find the payment in the “Personal Accounts” on nalog.ru and gosuslugi. ru. If this did not work out, then you really need to wait and from time to time contact the tax authorities at your registration with a request to print property tax payments.
These payments have a statute of limitations. Regardless of why the apartment tax does not arrive, the citizen must pay the bills on time. Otherwise, the debt will begin to follow him. Even if payment problems were not the fault of the taxpayer.
The statute of limitations for taxes is 3 years. This means that without timely payment of bills, the Federal Tax Service will be able to demand money from a citizen for taxes for the last 36 months.
In other words, if a person has not paid for 6 years, then you can only claim funds for the last 3 years. The rest of the debt simply disappears. And there is no way to collect it.
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).
Federal Tax Service website and “Personal Account”
Why haven't my apartment taxes arrived? Since 2021, new laws regarding notification of the population about debts have been in force in the Russian Federation. What is it about?
Now in the country you can receive notifications not only by mail, but also via the Internet. Are your apartment taxes not coming? Then you should remember whether the taxpayer has a “Personal Account” on the website of the Federal Tax Service of the Russian Federation (nalog.ru). If you have an appropriate account, then you don’t have to wait for a paper notification. All taxes will be reported through the “Personal Account”. There you can find information about tax payments and payment details. You can even print out your payment slip! Very comfortably!
Taxes and notices
In Russia, it is customary to pay taxes using payment notices. They are sent out by tax authorities in all regions of the Russian Federation. No exceptions!
The notification comes by registered mail. It will indicate the type of tax payment, information about the taxpayer and the recipient, as well as tax data. It will also indicate how much to pay in a particular case.
But sometimes you have to wonder why your apartment tax doesn’t arrive. Should we be afraid of this situation? And do you have to pay bills if they don't actually arrive?
Registration
Why haven't my apartment taxes arrived? The corresponding notifications are usually sent to the citizen at his place of registration. If a person changes his place of residence, then all letters from the tax authorities may not arrive on time.
This phenomenon is due to the fact that new data about the taxpayer is entered into the Federal Tax Service. Therefore, it is possible that:
- taxes arrived at the old place of registration;
- notification will be sent to the address of the new registration, but later.
In any case, it is recommended that when changing your place of residence, you inform the Federal Tax Service of your decision as soon as possible. And if a person is concerned about the lack of payment for property tax, the tax service can always check the status of the mailing and find out to which address the notification was sent.
Questions about transport tax
Who pays transport tax when leasing?
The one to whom the vehicle is registered pays, because The parties decide this issue when concluding the contract.
For example, the lessor purchased a car and immediately transferred it under a leasing agreement , without registering, the lessee registered the car in accordance with the terms of the agreement, which means he pays transport tax.
Another example is that the lessor registered the vehicle in his name and handed it over to the lessee ; according to the agreement, the ownership of the car will be transferred to the recipient only after full payment, and then he will be able to register it. This means that during the leasing period the transport tax will be paid by the lessor.
What cars are considered expensive and how to calculate the tax on them?
The list of expensive cars (from 3 million rubles) is established by the Ministry of Industry and Trade (see the list for 2021). If your car gets caught in it, then you will have to calculate the transport tax using increasing factors (from 1.1 to 3). The coefficient depends on the year of manufacture and the average cost of the car (clause 2 of Article 362 of the Tax Code of the Russian Federation).
Do I need to pay transport tax on a car purchased for resale?
First, let’s clarify that an organization can become the owner of a car without registering it. One is not related to the other. But using a vehicle without registration with the traffic police can incur fines (from 5,000 to 10,000 rubles), and the tax is paid by the person to whom the car is registered. This is either the old or new owner. To make it clearer, let's consider practical situations:
Example 1: An LLC bought a car from citizen Ivanov on April 30, 2021. On May 5, the organization sold the car to another individual, Petrov. At the same time, she did not register the car with the traffic police and the new owner of the car was immediately entered into the title. The company did not violate anything. 10 calendar days are given for registration, during which time you can sell the vehicle without any consequences without registering it.
The only problem that may arise is that in the traffic police the car is listed as Ivanov’s, and Petrov will bring a purchase and sale agreement with the LLC. In this case, it is better to indicate directly in the contract on what basis the organization owns the car and refer to the purchase and sale agreement with Ivanov. In any case, the inspector has the right to request additional documents if any doubts arise.
The organization will not pay transport tax at all, because I didn’t even have time to register the vehicle in my name.
Example 2: The company purchased an excavator from another organization on April 8, 2021. On April 16, the equipment was registered with Gostekhnadzor (note, not with the State Traffic Safety Inspectorate), but on April 20, the head of the company was offered a good price for the excavator and he decided to sell it. The deal was quickly finalized and on April 28 the new owner registered the equipment.
The company will not pay tax for April . According to the rules, if a vehicle is registered after the 15th day of the month, then no tax is paid for that month. On the other hand, if you deregister a vehicle after the 15th (which happened on April 28), then the tax for that month must be calculated. The Ministry of Finance believes that in this situation (when a car is delivered and deregistered in the same half of the month), the company should not pay tax.
The new owner of the excavator will not pay tax for April , because... I registered it after the 15th, and tax calculations for it will begin on May 1st.
The very first owner of the equipment who sold it on April 8 will be the tax payer, because it was deregistered on April 16, i.e. after the 15th.
In this way, double taxation is avoided and someone will definitely pay for the transition month.
An electronic signature document flow will help you quickly conclude a deal, sign documents, or buy property at an auction . Working with electronic documents through the online service and mobile application Taxcom-Filer or through 1C .
How to report land and transport tax benefits
There is a special form for this, which was approved by Order of the Federal Tax Service dated July 25, 2019 No. ММВ-7-21/ [email protected] Here, for example, is what a couple of its sections look like:
In theory, you can report your right to a benefit at any time. There are no specific deadlines in the Tax Code. But the Federal Tax Service itself recommended doing this in the 1st quarter of 2021, before the active distribution of messages about the amounts of taxes to be paid begins.
Check for property tax benefits
It is not necessary to indicate the municipality; just select the desired region in the form and click “Find”
What do we have as a result? Confusion in tax amounts - the Federal Tax Service can see arrears, which in fact do not exist, can find out about benefits after sending a message, and taxpayers, receiving a notification, do not understand whether they still owe the budget or not.
You can submit an application through the EDF operator with which you submit reports, for example through Taxcom .
Connect to electronic reporting at a discount
